المحاسبة المالية من الألف للياء

1. 
١٤١١٤١
‫א‬‫א‬‫א‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]
‫א‬‫א‬‫א‬‫א‬
JJ١١

2. ١٤١‫א‬
J١
،،‫א‬‫א‬،‫א‬W

‫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W
‫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‫א‬K

 ‫א‬ ‫א‬   ?  ١ ?  ? ?‫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W
‫א‬K

‫א‬‫א‬‫א‬‫א‬

3. ١٤١
J١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬
‫א‬،،‫؟‬‫א‬‫א‬‫א‬،‫؟‬
‫؟‬K‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬E
‫א‬‫א‬F‫א‬E‫א‬‫א‬K
‫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‫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K
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K
‫א‬‫א‬‫א‬W
‫א‬‫א‬W‫א‬‫א‬K
‫א‬‫א‬W‫א‬‫א‬K
‫א‬‫א‬W‫א‬‫א‬K
‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬K
‫א‬‫א‬W‫א‬‫א‬K
‫א‬‫א‬W‫א‬‫א‬‫א‬K
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K

‫א‬W‫א‬‫א‬،،‫א‬
‫א‬‫א‬‫א‬‫א‬K

4. - ٤ -
‫א‬‫א‬‫א‬‫א‬
JJ١١
‫א‬‫א‬‫א‬
]<퉉ö¹]ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬
١

5. ١٤١‫א‬‫א‬
J١‫א‬‫א‬


- ١ -
‫א‬‫א‬W
‫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‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬W
‫א‬‫א‬‫א‬٩٠٪

‫א‬‫א‬W

‫א‬‫א‬‫א‬‫א‬W
•
•
•‫א‬


‫א‬‫א‬W




6. ١٤١‫א‬‫א‬
J١‫א‬‫א‬


- ٢ -
‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K

‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬F١KE


F١WE‫א‬‫א‬‫א‬



‫א‬



‫א‬ ‫א‬
‫א‬
‫א‬‫א‬‫א‬W

G‫א‬‫א‬K
G‫א‬K
G‫א‬‫א‬‫א‬
G‫א‬‫א‬‫א‬‫א‬
‫א‬
‫א‬
‫א‬ ‫إدارة‬
‫اﻟﻤﻨﺸﺄة‬

7. ١٤١‫א‬‫א‬
J١‫א‬‫א‬


- ٣ -
‫א‬‫א‬١


‫א‬‫א‬‫א‬W
•‫א‬K
•‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K
•‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K
•‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬K


‫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 K‫א‬ ‫א‬  
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬،K
•‫א‬W‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K
•‫א‬ W‫א‬‫א‬ ‫א‬   ‫א‬ ‫א‬  ‫א‬ ‫א‬ 
‫א‬‫א‬K
•‫א‬ W‫א‬ ‫א‬  ‫א‬   ‫א‬‫א‬ ‫א‬   
K‫א‬‫א‬‫א‬K
•‫א‬‫א‬W‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬K
١
‫إﻟﻰ‬ ‫اﻟﺮﺟﻮع‬ ‫ﻳﻤﻜﻦ‬ ‫اﻟﻤﺤﺎﺳﺒﺔ‬ ‫أهﺪاف‬ ‫ﻋﻦ‬ ‫اﻟﻤﻌﻠﻮﻣﺎت‬ ‫ﻣﻦ‬ ‫ﻟﻤﺰﻳﺪ‬‫اﻟﻌﺎم‬ ‫واﻹﻓﺼﺎح‬ ‫اﻟﻌﺮض‬ ‫وﻣﻌﻴﺎر‬ ‫اﻟﻤﺤﺎﺳﺒﺔ‬ ‫وﻣﻔﺎهﻴﻢ‬ ‫أهﺪاف‬، ‫اﻟﺘﺠﺎرة‬ ‫وزارة‬ ،١٤١٠‫هـ‬.

8. ١٤١‫א‬‫א‬
J١‫א‬‫א‬


- ٤ -
•‫א‬W‫א‬‫א‬‫א‬
،K
‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬W
•‫א‬RelevanceK‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K
•‫א‬ClarityK‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K
• ‫א‬Objectivity K      ‫א‬  ‫א‬  
‫א‬‫א‬‫א‬،
‫א‬‫א‬K
•‫א‬AccuracyK‫א‬‫א‬K‫א‬
‫א‬K
•‫א‬TimelinessK،‫א‬‫א‬‫א‬‫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K

9. ١٤١‫א‬‫א‬
J١‫א‬‫א‬


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‫א‬‫א‬‫א‬Assumptions
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬W
•‫א‬‫א‬Economic Entity
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬K

•‫א‬‫א‬Going Concern
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬E‫א‬‫א‬،
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K
•‫א‬‫א‬Periodicity
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K

•‫א‬‫א‬Monetary Unit
   ، ‫א‬ ‫א‬   ‫א‬    ‫א‬‫א‬ ‫א‬ 
‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K



10. ١٤١‫א‬‫א‬
J١‫א‬‫א‬


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
‫א‬‫א‬٢
Accounting Principles
‫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
K‫א‬‫א‬W

•‫א‬‫א‬Historical Cost
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬K‫א‬٦٥٠{٠٠٠‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K

•‫א‬Matching
‫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Consistency
‫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
٢
‫ﻋﻦ‬ ‫اﻟﻤﻌﻠﻮﻣﺎت‬ ‫ﻣﻦ‬ ‫ﻟﻤﺰﻳﺪ‬‫ﻣﺒﺎدئ‬‫إﻟﻰ‬ ‫اﻟﺮﺟﻮع‬ ‫ﻳﻤﻜﻦ‬ ‫اﻟﻤﺤﺎﺳﺒﺔ‬‫اﻟﻌﺎم‬ ‫واﻹﻓﺼﺎح‬ ‫اﻟﻌﺮض‬ ‫وﻣﻌﻴﺎر‬ ‫اﻟﻤﺤﺎﺳﺒﺔ‬ ‫وﻣﻔﺎهﻴﻢ‬ ‫أهﺪاف‬، ‫اﻟﺘﺠﺎرة‬ ‫وزارة‬ ،١٤١٠‫هـ‬.

11. ١٤١‫א‬‫א‬
J١‫א‬‫א‬


- ٧ -
،‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K
•‫א‬Accrual
‫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K

•‫א‬‫א‬‫א‬RecognitionRevenue
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬‫א‬W
١J‫א‬K
٢JK

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K


12. ١٤١‫א‬‫א‬
J١‫א‬‫א‬


- ٨ -
•‫א‬‫א‬F‫א‬EConservatism
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬K

•‫א‬Disclosure
‫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K



13. ١٤١‫א‬‫א‬
J١‫א‬‫א‬


- ٩ -
‫א‬‫א‬‫א‬

•‫א‬F‫א‬‫א‬EAssets
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،W

١J‫א‬‫א‬Fixed Assets
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،K

٢J‫א‬‫א‬‫א‬Current Assets
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K

‫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

٣J‫א‬‫א‬Intangible Assets
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K

14. ١٤١‫א‬‫א‬
J١‫א‬‫א‬


- ١٠ -
•‫א‬Liabilities
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،W
١J‫א‬‫א‬Long-term Liabilities
       ‫א‬  ‫א‬ ‫א‬  ‫א‬  ‫א‬‫א‬ 
‫א‬‫א‬K

٢J‫א‬‫א‬Short-term Liabilities
‫א‬ ‫א‬‫א‬  ‫א‬  ‫א‬  ‫א‬ ‫א‬  ‫א‬  ‫א‬‫א‬ 
‫א‬‫א‬‫א‬K
٣J‫א‬F‫א‬EOwner's Equity
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K
٤J‫א‬‫א‬F‫א‬‫א‬EBalance Sheet
‫א‬‫א‬K‫א‬‫א‬
‫א‬K
٥J‫א‬Income Statement
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K
٦J‫א‬‫א‬‫א‬Revenues
‫א‬‫א‬،‫א‬‫א‬‫א‬K



15. ١٤١‫א‬‫א‬
J١‫א‬‫א‬


- ١١ -
٧J‫א‬Expenses
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K

٨J‫א‬‫א‬‫א‬Trial Balance
‫א‬‫א‬‫א‬،‫א‬‫א‬
،‫א‬K

٩J‫א‬Chart of Accounts
‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬K












16. ١٤١‫א‬‫א‬
J١‫א‬‫א‬


- ١٢ -
F١E

‫א‬‫א‬W
‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬W
١K‫א‬
٢K‫א‬
٣K‫א‬
٤K‫א‬
٥K‫א‬

EF‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K
EF‫א‬‫א‬K
EF‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K
EF‫א‬‫א‬K
EF‫א‬‫א‬‫א‬‫א‬K

‫א‬‫א‬W
‫א‬W
١K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W

J‫א‬J‫א‬‫א‬J‫א‬‫א‬J‫א‬

٢K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬W

J‫א‬‫א‬J‫א‬J‫א‬J‫א‬‫א‬

17. ١٤١‫א‬‫א‬
J١‫א‬‫א‬


- ١٣ -

٣K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬W

J‫א‬J‫א‬J‫א‬J‫א‬‫א‬

٤K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬W

J‫א‬J‫א‬‫א‬‫א‬J‫א‬J‫א‬


٥K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬W

J‫א‬‫א‬J‫א‬‫א‬J‫א‬J‫א‬‫א‬

18. ‫א‬‫א‬‫א‬‫א‬
JJ١١
‫ﺍﻟﺴــــﻌﻭﺩﻴﺔ‬ ‫ﺍﻟﻌﺭﺒﻴــــﺔ‬ ‫ﺍﻟﻤﻤﻠﻜـــﺔ‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬
٢

19. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ١٤ -
‫א‬‫א‬W
‫א‬W
•‫א‬‫א‬‫א‬
•‫א‬‫א‬‫א‬‫א‬‫א‬
•‫א‬‫א‬‫א‬
•‫א‬‫א‬‫א‬
•‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬W
‫א‬‫א‬‫א‬٩٥٪

‫א‬‫א‬W١٤

‫א‬‫א‬‫א‬‫א‬W
•
•
•‫א‬‫א‬‫א‬
•‫א‬

‫א‬‫א‬W
‫א‬‫א‬‫א‬



20. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ١٥ -

‫א‬‫א‬Theory of Double Entry

‫א‬،
K‫א‬‫א‬‫א‬‫א‬،‫א‬K
‫א‬١٠٠٠‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬FE‫א‬‫א‬F‫א‬E
F٢KE









F٢WE‫א‬‫א‬

،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬FE‫א‬F‫א‬E‫א‬،
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬K

F١WE
‫א‬‫א‬٥٠{٠٠٠‫א‬K
‫א‬‫א‬

‫ﻣﺪﻳﻦ‬
‫א‬

21. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ١٦ -

‫א‬‫א‬‫א‬W

‫א‬WF‫א‬‫א‬٣E
‫א‬‫א‬،‫א‬٥٠{٠٠٠K
‫א‬‫א‬،‫א‬‫א‬٥٠{٠٠٠K










F٣WE‫א‬‫א‬

‫א‬
‫א‬‫א‬
‫א‬


22. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ١٧ -
W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K


F٢WE
‫א‬‫א‬٤٠{٠٠٠‫א‬F‫א‬E‫א‬‫א‬K

‫א‬WF‫א‬‫א‬٤E
‫א‬‫א‬،‫א‬٤٠{٠٠٠K
‫א‬‫א‬،‫א‬‫א‬٤٠{٠٠٠K










F٤WE‫א‬‫א‬


‫א‬

‫א‬‫א‬
‫א‬

23. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ١٨ -

W
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬K

F٣WE
‫א‬‫א‬٢٥{٠٠٠‫א‬‫א‬‫א‬K

‫א‬WF‫א‬‫א‬٥E
‫א‬‫א‬،‫א‬٢٥{٠٠٠K
‫א‬‫א‬،‫א‬‫א‬٢٥{٠٠٠K








F٥WE‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬K
‫א‬

‫א‬‫א‬
‫א‬

24. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ١٩ -
‫א‬‫א‬‫א‬‫א‬W

‫א‬‫א‬F‫א‬‫א‬E
‫א‬‫א‬‫א‬F‫א‬‫א‬E

‫א‬‫א‬‫א‬‫א‬W

FL‫א‬‫א‬E
‫א‬FL‫א‬‫א‬E

‫א‬‫א‬W

FL‫א‬‫א‬E
FL‫א‬‫א‬E


W
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬K


‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W

F١WE
‫א‬‫א‬٥٠{٠٠٠‫א‬K


25. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٢٠ -
‫א‬W
‫א‬‫א‬،‫א‬K
‫א‬‫א‬،‫א‬‫א‬K

‫א‬W
٥٠{٠٠٠L‫א‬
٥٠{٠٠٠٠L‫א‬

F٢WE
‫א‬‫א‬٤٠{٠٠٠‫א‬F‫א‬E‫א‬‫א‬K

‫א‬W
‫א‬‫א‬،‫א‬K
‫א‬‫א‬،‫א‬‫א‬K

‫א‬W
٤٠{٠٠٠L‫א‬
٤٠{٠٠٠L‫א‬


F٣WE
‫א‬‫א‬٢٥{٠٠٠‫א‬‫א‬‫א‬K

‫א‬W
‫א‬‫א‬،‫א‬K
‫א‬‫א‬،‫א‬‫א‬K


26. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٢١ -
‫א‬W
٢٥{٠٠٠L‫א‬
٢٥{٠٠٠L‫א‬


‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬W

١K‫א‬‫א‬١L٦L١٤٢٣٣٥٠{٠٠٠
‫א‬‫א‬K
٢K‫א‬٥L٦L١٤٢٣‫א‬‫א‬‫א‬٢٠{٠٠٠
K
٣K ١٥L٦L١٤٢٣    ١٥٠٠٠‫א‬  ‫א‬  ‫א‬  
‫א‬K
٤K‫א‬٢٠L٦L١٤٢٣٩٠٠٠K
٥K‫א‬٢٥L٦L١٤٢٣‫א‬‫א‬٣٠{٠٠٠
‫א‬‫א‬K
٦K‫א‬١L٧L١٤٢٣‫א‬‫א‬‫א‬١٢٠{٠٠٠K
٧K‫א‬١٠L٧L١٤٢٣‫א‬‫א‬٧٠{٠٠٠
‫א‬‫א‬K
٨K١٥L٧L١٤٢٣‫א‬‫א‬‫א‬١٥٠٠K
٩K‫א‬٢٠L٧L١٤٢٣‫א‬‫א‬٤٥{٠٠٠
‫א‬K
١٠K‫א‬٢٨L٧L١٤٢٣‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K
١١K‫א‬‫א‬٢٥{٠٠٠٣٠L٧L١٤٢٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W

27. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٢٢ -

‫א‬‫א‬W
‫א‬،‫א‬‫א‬‫א‬
‫א‬W

‫א‬W
‫א‬‫א‬‫א‬،K
‫א‬‫א‬‫א‬،‫א‬K
‫א‬W
٣٥٠{٠٠٠L‫א‬
٣٥٠{٠٠٠L‫א‬

W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،
‫א‬‫א‬‫א‬‫א‬‫א‬
K


‫א‬‫א‬W
‫א‬‫א‬،‫א‬‫א‬
‫א‬W

‫א‬W
‫א‬‫א‬‫א‬،K
‫א‬‫א‬‫א‬،‫א‬K

28. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٢٣ -
‫א‬W
٢٠{٠٠٠L‫א‬
٢٠{٠٠٠L‫א‬

W
G‫א‬‫א‬‫א‬‫א‬
K
G‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬E‫א‬‫א‬
،‫א‬‫א‬F‫א‬E‫א‬‫א‬K

‫א‬‫א‬W
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬W

‫א‬W
‫א‬‫א‬‫א‬،K
‫א‬‫א‬‫א‬،‫א‬K

‫א‬W
١٥{٠٠٠L‫א‬
١٥{٠٠٠L‫א‬



29. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٢٤ -
‫א‬‫א‬‫א‬W
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬W

‫א‬W
‫א‬‫א‬‫א‬،K
‫א‬‫א‬‫א‬،‫א‬K

‫א‬W
٩{٠٠٠L‫א‬
٩{٠٠٠L‫א‬


‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،،‫א‬‫א‬W

‫א‬W
‫א‬‫א‬‫א‬،K
‫א‬‫א‬‫א‬‫א‬،‫א‬K

‫א‬W
٣٠{٠٠٠L‫א‬
٣٠{٠٠٠L‫א‬‫א‬

30. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٢٥ -
W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬E
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬FE‫א‬
‫א‬،‫א‬‫א‬٣٠{٠٠٠
‫א‬‫א‬K

‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬W

‫א‬W
‫א‬‫א‬‫א‬‫א‬،K
‫א‬‫א‬‫א‬،‫א‬K

‫א‬W
١٢٠{٠٠٠L‫א‬‫א‬
١٢٠{٠٠٠L‫א‬
‫א‬‫א‬W
‫א‬‫א‬‫א‬٧٠{٠٠٠،
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬،‫א‬‫א‬
‫א‬W

31. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٢٦ -
‫א‬W
‫א‬‫א‬،‫א‬K
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬K

‫א‬W
٧٠{٠٠٠L‫א‬
٧٠{٠٠٠L‫א‬‫א‬‫א‬

W
G‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K
G‫א‬‫א‬‫א‬F‫א‬‫א‬E
‫א‬‫א‬F‫א‬E‫א‬‫א‬‫א‬،‫א‬
‫א‬F‫א‬E‫א‬‫א‬‫א‬K


‫א‬‫א‬W
‫א‬‫א‬،‫א‬‫א‬‫א‬W
‫א‬W
‫א‬‫א‬،K
‫א‬‫א‬،‫א‬‫א‬K


‫א‬W
١٥٠٠L
١٥٠٠L‫א‬

32. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٢٧ -
W
‫א‬،‫א‬‫א‬
،،‫א‬،
،،K


‫א‬‫א‬W
‫א‬‫א‬‫א‬٤٥{٠٠٠،
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،
‫א‬‫א‬،‫א‬‫א‬W
‫א‬W
‫א‬‫א‬،‫א‬‫א‬K
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬K

‫א‬W
٤٥{٠٠٠L‫א‬‫א‬
٤٥{٠٠٠L‫א‬‫א‬‫א‬

W
G‫א‬‫א‬‫א‬F‫א‬‫א‬E
‫א‬،‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬F‫א‬E‫א‬K
G‫א‬‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬K

33. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٢٨ -
‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬W
‫א‬W
‫א‬‫א‬،‫א‬‫א‬K
‫א‬‫א‬،‫א‬‫א‬K

‫א‬W
٣٠{٠٠٠L‫א‬‫א‬
٣٠{٠٠٠L‫א‬

‫א‬‫א‬W
‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬W
‫א‬W
‫א‬‫א‬،‫א‬‫א‬‫א‬K
‫א‬‫א‬،‫א‬‫א‬K
‫א‬W
٢٥{٠٠٠L‫א‬
٢٥{٠٠٠L‫א‬
W
‫א‬،‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬W


34. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٢٩ -

‫א‬‫א‬١٨٠{٠٠٠٨٠{٠٠٠K

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،W
‫א‬W
‫א‬‫א‬،‫א‬K
‫א‬‫א‬،‫א‬‫א‬K

‫א‬W
١٨٠{٠٠٠L‫א‬

٨٠{٠٠٠L‫א‬
١٠٠{٠٠٠L

W
‫א‬‫א‬‫א‬‫א‬‫א‬F،‫א‬،‫א‬،‫א‬
‫א‬‫א‬‫א‬E‫א‬‫א‬F‫א‬E‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬K‫א‬
‫א‬‫א‬‫א‬K

35. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٣٠ -
‫א‬‫א‬

‫א‬‫א‬W

١K‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W

•‫א‬K‫א‬،‫א‬،‫א‬،‫א‬‫א‬،‫א‬‫א‬،‫א‬،‫א‬K
•‫א‬K‫א‬‫א‬،‫א‬K
•‫א‬K‫א‬،‫א‬K
٢K‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬W

•‫א‬K‫א‬،‫א‬،‫א‬‫א‬،‫א‬K
•‫א‬‫א‬‫א‬K‫א‬‫א‬،‫א‬K
W
‫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K





36. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٣١ -
‫א‬‫א‬

‫א‬‫א‬‫א‬K
‫א‬‫א‬W

٤٥٠{٠٠٠
١٢٠{٠٠٠
١{٤٣٠{٠٠٠

٢{٠٠٠{٠٠٠K‫א‬‫א‬‫א‬K
‫א‬،‫א‬‫א‬،‫א‬‫א‬‫א‬K
‫א‬‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬E،
‫א‬‫א‬W

‫א‬‫א‬‫א‬‫א‬Z‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬W

‫א‬‫א‬‫א‬‫א‬Z‫א‬‫א‬F‫א‬‫א‬H‫א‬‫א‬‫א‬E


37. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٣٢ -
    ‫א‬   ‫א‬‫א‬  ‫א‬  ‫א‬ F ‫א‬‫א‬
E‫א‬F‫א‬‫א‬‫א‬E‫א‬‫א‬‫א‬‫א‬،W

‫א‬‫א‬‫א‬‫א‬Z‫א‬H‫א‬

W
‫א‬ ‫א‬‫א‬    ‫א‬    ‫א‬   ‫א‬  
FE‫א‬،‫א‬
‫א‬W
W
‫א‬Z‫א‬H‫א‬–‫א‬
W
‫א‬Z‫א‬–‫א‬–‫א‬


‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
١{٥٠٠{٠٠٠‫א‬K‫א‬‫א‬‫א‬‫א‬K
‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬E،‫א‬‫א‬
‫א‬‫א‬W
‫א‬Z‫א‬H‫א‬



38. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٣٣ -
‫א‬‫א‬‫א‬‫א‬‫א‬W
‫א‬Z‫א‬H‫א‬








‫א‬‫א‬‫א‬‫א‬W

‫א‬‫א‬١L١L١٤٢٣
٢٥٠{٠٠٠‫א‬‫א‬K
‫א‬‫א‬‫א‬W

‫א‬Z‫א‬H‫א‬
٢٥٠{٠٠٠




٢٥٠{٠٠٠
٢٥٠{٠٠٠

٢٥٠{٠٠٠
‫א‬W
‫א‬


‫א‬‫א‬‫א‬‫א‬‫א‬K


39. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٣٤ -
٥L١L١٤٢٣‫א‬٥٠{٠٠٠‫א‬K

‫א‬‫א‬‫א‬W

‫א‬Z‫א‬H‫א‬
٢٠٠{٠٠٠
٥٠{٠٠٠



٢٥٠{٠٠٠
٢٥٠{٠٠٠


٢٥٠{٠٠٠
‫א‬W
‫א‬


‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬K

٦L١L١٤٢٣‫א‬١٠{٠٠٠K

‫א‬‫א‬‫א‬W
‫א‬Z‫א‬H‫א‬
٢٠٠{٠٠٠
٥٠{٠٠٠
١٠{٠٠٠


٢٥٠{٠٠٠

١٠{٠٠٠
٢٦٠{٠٠٠



٢٦٠{٠٠٠
‫א‬W
‫א‬
W
F‫א‬E



40. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٣٥ -
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬K
W
‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬E‫א‬
‫א‬‫א‬‫א‬‫א‬W

‫א‬H‫א‬Z‫א‬H‫א‬H‫א‬‫א‬‫א‬

١٠L١L١٤٢٣‫א‬‫א‬‫א‬٣٠٠٠K

‫א‬‫א‬‫א‬W
‫א‬H‫א‬Z‫א‬H‫א‬H‫א‬‫א‬‫א‬
١٩٧{٠٠٠
٥٠{٠٠٠
١٠{٠٠٠
٣٠٠٠

٢٥٠{٠٠٠

١٠{٠٠٠
٢٦٠{٠٠٠




٢٦٠{٠٠٠
‫א‬W
‫א‬
W
F‫א‬E


‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬FFE‫א‬
‫א‬‫א‬‫א‬E‫א‬FE،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K
١٢L١L١٤٢٣‫א‬‫א‬٢٠٠٠‫א‬‫א‬K
‫א‬‫א‬‫א‬W

41. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٣٦ -
‫א‬H‫א‬Z‫א‬H‫א‬H‫א‬‫א‬‫א‬
١٩٧{٠٠٠
٥٠{٠٠٠
١٠{٠٠٠
٣٠٠٠
٢٠٠٠

٢٥٠{٠٠٠

١٠{٠٠٠
٢٠٠٠
٢٦٢{٠٠٠





٢٦٢{٠٠٠
‫א‬W
‫א‬
W
F‫א‬E
‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬FE‫א‬‫א‬
F‫א‬‫א‬E‫א‬‫א‬،‫א‬‫א‬‫א‬،
‫א‬‫א‬‫א‬K

١٥L١L١٤٢٣‫א‬‫א‬٨٠٠٠‫א‬K
‫א‬‫א‬‫א‬W
‫א‬H‫א‬Z‫א‬H‫א‬H‫א‬‫א‬‫א‬
٢٠٥{٠٠٠
٥٠{٠٠٠
١٠{٠٠٠
٣٠٠٠
٢٠٠٠

٢٥٠{٠٠٠
٨٠٠٠
١٠{٠٠٠
٢٠٠٠
٢٧٠{٠٠٠





٢٧٠{٠٠٠
‫א‬W
‫א‬
‫א‬‫א‬
W
F‫א‬E
‫א‬‫א‬



42. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٣٧ -
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬FE
‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬E،‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬K


‫א‬Z‫א‬HF‫א‬‫א‬‫א‬J‫א‬HE‫א‬
٢٠٥{٠٠٠
٥٠{٠٠٠
١٠{٠٠٠


٢٥٠{٠٠٠
٨٠٠٠
٥٠٠٠
٢٥٣{٠٠٠

١٠{٠٠٠
٢٠٠٠
٢٦٥{٠٠٠




٢٦٥{٠٠٠
‫א‬W
‫א‬
H‫א‬‫א‬
J

W
F‫א‬E
‫א‬‫א‬



43. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٣٨ -

W
،‫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
‫א‬‫א‬‫א‬‫א‬K


‫א‬‫א‬W
•‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬K
•‫א‬‫א‬‫א‬
K
•‫א‬‫א‬‫א‬K
•‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K
•‫א‬‫א‬‫א‬‫א‬
‫א‬K
•‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬K

‫א‬W
•‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K
•‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬
‫א‬‫א‬K

44. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٣٩ -
•‫א‬‫א‬‫א‬‫א‬FE‫א‬‫א‬‫א‬،
‫א‬K‫א‬٥٠٠{٠٠٠‫א‬K‫א‬
W
٥٠٠{٠٠٠L‫א‬
٥٠٠{٠٠٠L‫א‬


‫א‬‫א‬‫א‬F‫א‬E‫א‬،F
‫א‬E‫א‬K

45. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٤٠ -
F٢E

‫א‬‫א‬W

F√E‫א‬‫א‬FxE‫א‬‫א‬W
١KEF‫א‬‫א‬‫א‬
‫א‬K

٢KEF‫א‬‫א‬‫א‬‫א‬‫א‬K

٣KEF‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K

٤KEF‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K

٥KEF‫א‬‫א‬‫א‬‫א‬FE‫א‬،
‫א‬‫א‬‫א‬K










46. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٤١ -
‫א‬‫א‬W
‫א‬W
١J‫א‬‫א‬٨٥٠٠٠‫א‬٣٥٠٠٠‫א‬W
J١٢٠{٠٠٠KJ٥٠٠٠٠KJ٨٥٠٠٠KJ‫א‬K

٢J‫א‬‫א‬‫א‬‫א‬W
J‫א‬‫א‬KJ‫א‬K
J‫א‬KJ‫א‬‫א‬K


٣J‫א‬‫א‬‫א‬‫א‬‫א‬٣٧٥{٠٠٠‫א‬٤٧٠{٠٠٠
‫א‬W
J٤٧٠{٠٠٠KJ٨٤٥{٠٠٠KJ٩٥{٠٠٠KJ٣٧٥{٠٠٠K
٤J‫א‬‫א‬٢٤٥{٠٠٠،‫א‬
‫א‬W
J٧٣٥{٠٠٠KJ٩٨٠{٠٠٠KJ٢٤٥{٠٠٠KJ٤٩٠{٠٠٠K

٥J‫א‬‫א‬١٢٠{٠٠٠
٨٠{٠٠٠‫א‬K‫א‬‫א‬‫א‬W
J‫א‬KJ‫א‬K
J‫א‬KJK

47. ‫א‬‫א‬‫א‬‫א‬
JJ١١
‫א‬‫א‬‫א‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬
٣

48. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٤٢ -
‫א‬‫א‬W
‫א‬W
•‫א‬‫א‬
•‫א‬‫א‬‫א‬‫א‬
•‫א‬‫א‬
•‫א‬‫א‬
•‫א‬‫א‬
•‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬،‫א‬‫א‬،‫א‬‫א‬K

‫א‬‫א‬‫א‬W
‫א‬‫א‬‫א‬٩٥٪

‫א‬‫א‬W١٦

‫א‬‫א‬‫א‬‫א‬W
•
•
•‫א‬‫א‬‫א‬
•‫א‬

‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬


49. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٤٣ -
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬ ‫א‬‫א‬‫א‬  J‫א‬
J،‫א‬‫א‬‫א‬
‫א‬F٦KE



F٦WE‫א‬‫א‬







‫א‬‫א‬
‫א‬‫א‬
‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬

50. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٤٤ -
‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W

١K ‫א‬ ‫א‬ ‫א‬  K ‫א‬ ‫א‬ ‫א‬ ‫א‬  ‫א‬
‫א‬‫א‬‫א‬FE‫א‬‫א‬
‫א‬K

٢K‫א‬‫א‬F‫א‬‫א‬‫א‬E‫א‬
‫א‬‫א‬،‫א‬ K
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
K
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K











51. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٤٥ -
‫א‬‫א‬General Journal
 ‫א‬    ‫א‬ ‫א‬ ‫א‬  ‫א‬ ‫א‬  
‫א‬،‫א‬‫א‬‫א‬F٧E‫א‬K




‫א‬

‫א‬

‫א‬
‫א‬

F٧WE‫א‬K

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W
•‫א‬‫א‬‫א‬K
•‫א‬‫א‬‫א‬K
•FE‫א‬،K
•‫א‬K
•‫א‬‫א‬K

W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬KE



52. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٤٦ -
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬٣
K





‫א‬

‫א‬

‫א‬
‫א‬
٣٥٠{٠٠٠



٢٠{٠٠٠



١٥{٠٠٠



٩{٠٠٠



٣٠{٠٠٠



١٢٠{٠٠٠




٧٠{٠٠٠


٣٥٠{٠٠٠



٢٠{٠٠٠

١٥{٠٠٠

٩{٠٠٠

٣٠{٠٠٠
١٢٠{٠٠٠

٧٠{٠٠٠
L‫א‬
L‫א‬
‫א‬‫א‬

L‫א‬
L‫א‬
‫א‬

L‫א‬
L‫א‬
‫א‬‫א‬

L‫א‬
L‫א‬
‫א‬

L‫א‬
L‫א‬‫א‬
‫א‬

L‫א‬‫א‬
L‫א‬
‫א‬‫א‬


L‫א‬
L‫א‬‫א‬‫א‬
١
٢
٣
٤
٥
٦
٧
١L٦L١٤٢٣




٥L٦L١٤٢٣



١٥L٦L١٤٢٣



٢٠L٦L١٤٢٣



٢٥L٦L١٤٢٣



١L٧L١٤٢٣



١٠L٧L١٤٢٣

٣
،‫א‬‫א‬‫א‬‫א‬‫א‬?‫א‬‫א‬K?،‫א‬‫א‬?‫א‬W?‫א‬‫א‬،K
،?‫א‬‫א‬?‫א‬‫א‬K

53. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٤٧ -


١٥٠٠



٤٥{٠٠٠



٣٠{٠٠٠

٢٥{٠٠٠





١٥٠٠
٤٥{٠٠٠
٣٠{٠٠٠



٢٥{٠٠٠
‫א‬‫א‬

L
L‫א‬
‫א‬‫א‬‫א‬

L‫א‬‫א‬
L‫א‬‫א‬‫א‬
‫א‬

L‫א‬‫א‬
L‫א‬
‫א‬  ‫א‬ ‫א‬
‫א‬‫א‬


L‫א‬
L‫א‬



٨
٩
١٠






١١




١٥L٧L١٤٢٣



٢٠L٧L١٤٢٣



٢٨L٧L١٤٢٣





٣٠L٧L١٤٢٣
٧١٥{٥٠٠٧١٥{٥٠٠‫א‬


،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬K


‫א‬‫א‬Ledger
‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬E
‫א‬K‫א‬‫א‬‫א‬‫א‬K

54. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٤٨ -
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
FE‫א‬‫א‬،K‫א‬F٨E‫א‬
‫א‬K

‫א‬
‫اﻟﻤﺒﻠ‬‫ﻎ‬‫ﺑﻴ‬‫ـــــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬




F٨WE‫א‬

W
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K




‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
W
١J‫א‬‫א‬‫א‬‫א‬K
٢J‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬W
٥٠٠٠L‫א‬
٥٠٠٠L‫א‬

55. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٤٩ -
٥٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬K

٣J‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬FL‫א‬KE
٤J‫א‬‫א‬‫א‬K
٥J‫א‬F‫א‬‫א‬E‫א‬‫א‬K
٦J‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٤
K
L‫א‬‫א‬
‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴ‬‫ـــــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴــــــــــــ‬‫ﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬
٣٥٠{٠٠٠
٧٠٫٠٠٠

  L
‫א‬
 L
‫א‬‫א‬‫א‬
١
٧
١L٦L١٤٢٣
١٠L٧L١٤٢٣

٢٠{٠٠٠
١٥{٠٠٠
٩{٠٠٠
١٢٠{٠٠٠
٣٠{٠٠٠

٢٥{٠٠٠

‫ﺣـ‬ ‫ﻣﻦ‬/‫اﻹﻳﺠﺎر‬
L‫א‬
L‫א‬
‫ﺣـ‬ ‫ﻣﻦ‬/‫اﻟﻤﻌﺪات‬
‫ﺣـ‬ ‫ﻣﻦ‬/‫ﺷﺮآﺔ‬
‫ﻟﻠﺴﻴﺎرات‬ ‫اﻟﺘﻘﻮى‬
‫ﺣ‬ ‫ﻣﻦ‬‫ـ‬/‫وأﺟﻮر‬ ‫رواﺗﺐ‬

٢
٣
٤
٦
١٠
١١
٥L٦L١٤٢٣
١٥L٦L١٤٢٣
٢٠L٦L١٤٢٣
١L٧L١٤٢٣
٢٨L٧L١٤٢٣
٣٠L٧L١٤٢٣


L‫א‬‫א‬
‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴ‬‫ـــــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬‫اﻟﻤﺒﻠﻎ‬‫ﺑ‬‫ﻴــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬
٣٥٠{٠٠٠

L‫א‬١١L٦L١٤٢٣





٤
،‫א‬‫א‬‫א‬‫א‬‫א‬?‫א‬‫א‬K?،‫א‬‫א‬?‫א‬W?‫א‬‫א‬،K
،?‫א‬‫א‬?‫א‬‫א‬K

56. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٥٠ -

L‫א‬‫א‬
‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴ‬‫ـــــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟ‬‫ﺘﺎرﻳﺦ‬
٢٠{٠٠٠

L‫א‬٢٥L٦L١٤٢٣








L‫א‬‫א‬
‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴ‬‫ـــــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬
١٥٫٠٠٠

L‫א‬٣١٥L٦L١٤٢٣

١٥٠٠

‫ﺣـ‬ ‫ﻣﻦ‬/‫ﻣﺼﺎرﻳﻒ‬
‫آﻬﺮﺑﺎء‬

٨١٥L٧L١٤٢٣







L‫א‬‫א‬
‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴ‬‫ـــــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬
٩٫٠٠٠

L‫א‬٤٢٠L٦L١٤٢٣






57. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٥١ -

L‫א‬‫א‬
‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴ‬‫ـــــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬
٣٠{٠٠٠

L‫א‬
‫א‬
٥٢٥L٦L١٤٢٣






L‫א‬‫א‬‫א‬
‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴ‬‫ـــــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬
٣٠٫٠٠٠

L‫א‬١٠٢٨L٧L١٤٢٣

٣٠{٠٠٠

‫ﺣـ‬ ‫ﻣﻦ‬/‫اﻟﺴﻴﺎرة‬

٥٢٥L٦L١٤٢٣









L‫א‬‫א‬‫א‬
‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴ‬‫ـــــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬
١٢٠٫٠٠٠

L‫א‬٦١L٧L١٤٢٣






58. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٥٢ -

L‫א‬‫א‬‫א‬‫א‬
‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴ‬‫ـــــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬
٧٠٫٠٠٠
٤٥٫٠٠٠

‫ﺣـ‬ ‫ﻣﻦ‬/‫اﻟﺒﻨﻚ‬
‫ﺣـ‬ ‫ﻣﻦ‬/‫ﻣﺴﺘﻮﺻﻒ‬
‫اﻟﻄﺒﻲ‬ ‫اﻟﻨﻮر‬

٧
٩
١٠L٧L١٤٢٣
٢٠L٧L١٤٢٣






L‫א‬‫א‬
‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴ‬‫ـــــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬
١٥٠٠

L‫א‬٨١٥L٧L١٤٢٣







L‫א‬‫א‬
‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴ‬‫ـــــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬
٤٥٫٠٠٠

L‫א‬‫א‬‫א‬٩٢٠L٧L١٤٢٣







59. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٥٣ -

L‫א‬‫א‬
‫اﻟﻤﺒ‬‫ﻠﻎ‬‫ﺑﻴ‬‫ـــــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬
٢٥٫٠٠٠

L‫א‬١١٣٠L٧L١٤٢٣







‫א‬Posting
 ‫א‬   ‫א‬ ‫א‬  ‫א‬     ‫א‬  
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬W
١J‫א‬‫א‬‫א‬K
٢J‫א‬‫א‬‫א‬‫א‬K
٣J ‫א‬ ‫א‬    ‫א‬ ‫א‬ ‫א‬  ‫א‬  F‫א‬E
‫א‬‫א‬K

‫א‬‫א‬W


L‫א‬‫א‬
‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴ‬‫ـــــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬
٣٥٠{٠٠٠
٧٠{٠٠٠

L‫א‬
L‫א‬‫א‬‫א‬
١
٧
١L٦L١٤٢٣
١٠L٧L١٤٢٣

٢٠{٠٠٠
١٥{٠٠٠
٩{٠٠٠
١٢٠{٠٠٠
٣٠{٠٠٠

٢٥{٠٠٠
‫ﻣﻦ‬‫ﺣـ‬/‫اﻹﻳﺠﺎر‬
L‫א‬
L‫א‬
‫ﻣﻦ‬‫ﺣـ‬/‫اﻟﻤﻌﺪات‬
‫ﻣﻦ‬‫ﺣـ‬/‫ﺷﺮآﺔ‬
‫ﻟﻠﺴﻴﺎرات‬ ‫اﻟﺘﻘﻮى‬
L‫א‬
٢
٣
٤
٦
١٠

١١
٥L٦L١٤٢٣
١٥L٦L١٤٢٣
٢٠L٦L١٤٢٣
١L٧L١٤٢٣
٢٨L٧L١٤٢٣

٣٠L٧L١٤٢٣

60. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٥٤ -


٢٠١{٠٠٠


FE


٣٠L١٢L١٤٢٣
٤٢٠{٠٠٠‫א‬٤٢٠{٠٠٠‫א‬
٢٠١{٠٠٠١L١L١٤٢٤

L‫א‬‫א‬
‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴ‬‫ـــــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬




٣٥٠{٠٠٠




FE




٣٠L١٢L١٤٢٣
٣٥٠{٠٠٠

L‫א‬١١L٦L١٤٢٣




٣٥٠{٠٠٠‫א‬٣٥٠{٠٠٠‫א‬
٣٥٠{٠٠٠١L١L١٤٢٤



L‫א‬‫א‬
‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴ‬‫ـــــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬
٢٠{٠٠٠

L‫א‬٢٥L٦L١٤٢٣





٢٠{٠٠٠



FE



٣٠L١٢L١٤٢٣
٢٠{٠٠٠‫א‬٢٠{٠٠٠‫א‬
٢٠{٠٠٠١L١L١٤٢٤




61. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٥٥ -
L‫א‬‫א‬
‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴ‬‫ـــــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬‫ا‬‫ﻟﻤﺒﻠﻎ‬‫ﺑﻴــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬
١٥٫٠٠٠

L‫א‬٣١٥L٦L١٤٢٣

١٥٠٠



١٣٥٠٠
‫ﺣـ‬ ‫ﻣﻦ‬/‫ﻣﺼﺎرﻳﻒ‬
‫آﻬﺮﺑﺎء‬


FE
٨١٥L٧L١٤٢٣



٣٠L١٢L١٤٢٣
١٥٫٠٠٠‫א‬١٥٫٠٠٠‫א‬
١٣٥٠٠١L١L١٤٢٤


L‫א‬‫א‬
‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴ‬‫ـــــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬
٩{٠٠٠

L‫א‬٤٢٠L٦L١٤٢٣




٩{٠٠٠



FE



٣٠L١٢L١٤٢٣
٩{٠٠٠‫א‬٩{٠٠٠‫א‬
٩{٠٠٠١L١L١٤٢٤










62. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٥٦ -
L‫א‬‫א‬
‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴ‬‫ـــــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟ‬‫ﺘﺎرﻳﺦ‬
٣٠{٠٠٠

L‫א‬
‫א‬
٥٢٥L٦L١٤٢٣




٣٠{٠٠٠



FE



٣٠L١٢L١٤٢٣
٣٠{٠٠٠‫א‬٣٠{٠٠٠‫א‬
٣٠{٠٠٠١L١L١٤٢٤




L‫א‬‫א‬‫א‬
‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴ‬‫ـــــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬
٣٠{٠٠٠

L‫א‬١٠٢٨L٧L١٤٢٣

٣٠{٠٠٠

‫ﺣـ‬ ‫ﻣﻦ‬/‫اﻟﺴﻴﺎرة‬

٥٢٥L٦L١٤٢٣




٣٠{٠٠٠‫א‬٣٠{٠٠٠‫א‬








63. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٥٧ -
L‫א‬‫א‬‫א‬
‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴ‬‫ـــــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬
١٢٠{٠٠٠

L‫א‬٦١L٧L١٤٢٣




١٢٠{٠٠٠



FE



٣٠L١٢L١٤٢٣
١٢٠{٠٠٠‫א‬١٢٠{٠٠٠‫א‬
١٢٠{٠٠٠١L١L١٤٢٤


L‫א‬‫א‬‫א‬‫א‬
‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴ‬‫ـــــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬
١١٥{٠٠٠




FE




٣٠L١٢L١٤٢٣
٧٠{٠٠٠
٤٥{٠٠٠

‫ﺣـ‬ ‫ﻣﻦ‬/‫اﻟﺒﻨﻚ‬
‫ﺣـ‬ ‫ﻣﻦ‬/‫ﻣﺴﺘﻮﺻﻒ‬
‫اﻟﻄﺒﻲ‬ ‫اﻟﻨﻮر‬

٧
٩
١٠L٧L١٤٢٣
٢٠L٧L١٤٢٣




١١٥{٠٠٠‫א‬١١٥{٠٠٠‫א‬
١١٥{٠٠٠١L١L١٤٢٤









64. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٥٨ -
L‫א‬‫א‬
‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴ‬‫ـــــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬
١٥٠٠

L‫א‬٨١٥L٧L١٤٢٣

١٥٠٠



FE


٣٠L١٢L١٤٢٣
١٥٠٠‫א‬١٥٠٠‫א‬
١٥٠٠١L١L١٤٢٤


L‫א‬‫א‬
‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴ‬‫ـــــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬
٤٥{٠٠٠

L‫א‬‫א‬‫א‬٩٢٠L٧L١٤٢٣



٤٥{٠٠٠


FE


٣٠L١٢L١٤٢٣
٤٥{٠٠٠‫א‬٤٥{٠٠٠‫א‬
٤٥{٠٠٠١L١L١٤٢٤


L‫א‬‫א‬
‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴ‬‫ـــــــــــــــﺎ‬‫ن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬
٢٥{٠٠٠

L‫א‬١١٣٠L٧L١٤٢٣

٢٥{٠٠٠



FE


٣٠L١٢L١٤٢٣
٢٥{٠٠٠‫א‬٢٥{٠٠٠‫א‬
٢٥{٠٠٠١L١L١٤٢٤



65. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٥٩ -

W
•‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬F٢٢٦{٠٠٠E‫א‬‫א‬‫א‬
‫א‬K
•‫א‬‫א‬،‫א‬‫א‬
‫א‬K
•‫א‬‫א‬K



‫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Trail Balance
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
K،‫א‬‫א‬‫א‬‫א‬
K

‫א‬‫א‬W
•‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬F٩E‫א‬‫א‬‫א‬K


66. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٦٠ -
•‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬  ‫א‬‫א‬ E ‫א‬  ‫א‬ ‫א‬    
‫א‬‫א‬‫א‬K‫א‬F١٠E‫א‬‫א‬K


‫א‬
‫א‬

‫א‬
‫א‬‫א‬
‫א‬‫א‬





‫א‬
F٩WE‫א‬‫א‬



‫א‬‫א‬‫א‬





‫א‬
F١٠WE‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٥
K
‫א‬‫א‬‫א‬
٥
،‫א‬‫א‬‫א‬‫א‬‫א‬?‫א‬‫א‬K?،‫א‬‫א‬?‫א‬W?‫א‬‫א‬،K
،?‫א‬‫א‬?‫א‬‫א‬K

67. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٦١ -


‫א‬
‫א‬

‫א‬
‫א‬‫א‬
‫א‬‫א‬
٤٢٠{٠٠٠

٢٠{٠٠٠
١٥{٠٠٠
٩{٠٠٠
٣٠{٠٠٠
٣٠{٠٠٠
١٢٠{٠٠٠

١٥٠٠
٤٥{٠٠٠
٢٥{٠٠٠
١٩٤{٠٠٠
٣٥٠{٠٠٠

١٥٠٠


٣٠{٠٠٠

١١٥{٠٠٠
‫א‬
‫א‬
‫א‬
‫א‬
‫א‬
‫א‬
‫א‬‫א‬
‫א‬‫א‬
‫א‬‫א‬‫א‬
‫א‬
‫א‬
‫א‬
٧١٥{٥٠٠٧١٥{٥٠٠‫א‬


‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
٢٠١{٠٠٠

٢٠{٠٠٠
١٣{٥٠٠
٩٠٠٠
٣٠{٠٠٠
١٢٠{٠٠٠

١٥٠٠
٤٥{٠٠٠
٢٥{٠٠٠

٣٥٠{٠٠٠





١١٥{٠٠٠
‫א‬
‫א‬
‫א‬
‫א‬
‫א‬
‫א‬
‫א‬‫א‬
‫א‬‫א‬‫א‬
‫א‬
‫א‬
‫א‬
٤٦٥{٠٠٠٤٦٥{٠٠٠‫א‬
‫א‬،‫א‬‫א‬‫א‬K

68. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٦٢ -

W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬K

‫א‬‫א‬‫א‬‫א‬‫א‬W
•‫א‬،‫א‬‫א‬FE‫א‬K
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K
•‫א‬،‫א‬‫א‬،‫א‬
‫א‬‫א‬K

69. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٦٣ -
•‫א‬‫א‬،‫א‬‫א‬‫א‬K
•‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬K٥٠٠٠‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K

•‫א‬‫א‬ K    ‫א‬   ‫א‬  ‫א‬ ‫א‬
‫א‬‫א‬K١٥٠٠‫א‬
‫א‬‫א‬‫א‬W
١٥٠٠L‫א‬‫א‬
١٥٠٠L‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K


‫א‬‫א‬‫א‬‫א‬W
•‫א‬‫א‬‫א‬K
•‫א‬‫א‬‫א‬K
•‫א‬‫א‬‫א‬K‫א‬
‫א‬‫א‬K
•‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
١٥٠٠‫א‬‫א‬١٥٠٠٠K




70. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٦٤ -
‫א‬‫א‬W

•‫א‬‫א‬K
•‫א‬‫א‬K٥٠٠٠‫א‬‫א‬‫א‬
‫א‬‫א‬٥٠٠K
•‫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
‫א‬‫א‬،K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K








71. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٦٥ -
F٣E

‫א‬‫א‬W

F√E‫א‬‫א‬FxE‫א‬‫א‬W

EF١J‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K

EF٢J‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K

EF٣J‫א‬‫א‬‫א‬‫א‬‫א‬K

EF٤J‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K

EF٥J‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K









72. ١٤١‫א‬‫א‬
J١‫א‬‫א‬

- ٦٦ -
‫א‬‫א‬W
‫א‬‫א‬‫א‬W

١J‫א‬‫א‬‫א‬١L٣L١٤٢٣F٨٠{٠٠٠E
‫א‬F٢٠{٠٠٠EF١٢{٠٠٠EF٤٥٠{٠٠٠EK
٢J٥L٣‫א‬‫א‬‫א‬F٥٠{٠٠٠E‫א‬‫א‬
F١٥{٠٠٠E‫א‬K
٣J٦L٣‫א‬‫א‬F٢٥٠E‫א‬K
٤J٨L٣‫א‬F٣٥{٠٠٠E‫א‬‫א‬K
٥J ١٥L٤   F١٨{٠٠٠E ‫א‬   ‫א‬  ‫א‬  ‫א‬
‫א‬K
٦J١٦L٥‫א‬F١٤٠{٠٠٠E‫א‬F٥٠{٠٠٠E
‫א‬K
٧J١٧L٥F٢٥٠٠EK
٨J٢٩L٥‫א‬‫א‬F٦٥٠٠E‫א‬K

‫א‬W
١J‫א‬‫א‬‫א‬K
٢J‫א‬‫א‬‫א‬‫א‬‫א‬K
٣J‫א‬ ‫א‬‫א‬ ‫א‬

73. ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
JJ١١
‫ﺍﻟﺴــــﻌﻭﺩﻴﺔ‬ ‫ﺍﻟﻌﺭﺒﻴــــﺔ‬ ‫ﺍﻟﻤﻤﻠﻜـــﺔ‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
٤

74. ١٤١‫א‬‫א‬‫א‬
J١‫א‬‫א‬‫א‬

- ٦٧ -
‫א‬‫א‬W
‫א‬W

•‫א‬‫א‬‫א‬‫א‬‫א‬
•‫א‬‫א‬
•‫א‬‫א‬‫א‬
•‫א‬‫א‬‫א‬


‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬K

‫א‬‫א‬‫א‬W
‫א‬‫א‬‫א‬٩٥٪

‫א‬‫א‬W١٢

‫א‬‫א‬‫א‬‫א‬W
•
•
•‫א‬‫א‬‫א‬
•‫א‬

‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬



75. ١٤١‫א‬‫א‬‫א‬
J١‫א‬‫א‬‫א‬

- ٦٨ -

‫א‬ ‫א‬‫א‬ ‫א‬  ‫א‬ ‫א‬ ،‫א‬  ‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K

W
‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬١٤١٠E‫א‬‫א‬‫א‬
‫א‬K

‫א‬Income Statement

‫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K

‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬F‫א‬E،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K

76. ١٤١‫א‬‫א‬‫א‬
J١‫א‬‫א‬‫א‬

- ٦٩ -

W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬K


‫א‬
‫א‬‫א‬W

‫א‬‫א‬W

‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬F‫א‬E
‫א‬‫א‬‫א‬F‫א‬E‫א‬‫א‬K‫א‬‫א‬‫א‬
K‫א‬W

‫א‬‫א‬
‫א‬‫א‬٣٠L١٢L١٤٢٣
٥٠٠٠
٤٥٠٠
١٥٠٠
٥٠٠
٢٥٠٠

٥١{٠٠٠
٥٠{٠٠٠
١٥{٠٠٠
٦٥{٠٠٠
‫א‬





‫א‬
٦٥{٠٠٠
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬

77. ١٤١‫א‬‫א‬‫א‬
J١‫א‬‫א‬‫א‬

- ٧٠ -
‫א‬‫א‬W

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬W


‫א‬‫א‬
‫א‬‫א‬٣٠L١٢L١٤٢٣

٥٠{٠٠٠
١٥{٠٠٠

٦٥{٠٠٠


٥٠٠٠
٤٥٠٠
١٥٠٠
٥٠٠
٢٥٠٠
١٤{٠٠٠

٥١{٠٠٠

‫א‬‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬

‫א‬W
‫א‬




‫א‬

‫א‬

W
•‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K
•‫א‬‫א‬
K‫א‬‫א‬،‫א‬٣٠L١٢L١٤٢٣‫א‬
‫א‬‫א‬١L١L١٤٢٣٣٠L١٢L١٤٢٣



78. ١٤١‫א‬‫א‬‫א‬
J١‫א‬‫א‬‫א‬

- ٧١ -
‫א‬‫א‬F‫א‬‫א‬EBalance Sheet

‫א‬‫א‬‫א‬‫א‬K
‫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
‫א‬K

‫א‬‫א‬

‫א‬‫א‬‫א‬W

‫א‬‫א‬W

‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬،
K‫א‬‫א‬W

79. ١٤١‫א‬‫א‬‫א‬
J١‫א‬‫א‬‫א‬

- ٧٢ -

‫א‬‫א‬٣٠L١٢L١٤٢٣



٢٠٥{٠٠٠

٨٥{٠٠٠
١٢٠{٠٠٠






١٥٠{٠٠٠
٧٥{٠٠٠
٢٥{٠٠٠
٣٥{٠٠٠
١٥{٠٠٠
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


٩٥٠{٠٠٠
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
٩٥٠{٠٠٠







٢{٠٤٠{٠٠٠
٤٥٠{٠٠٠
٦٥٠{٠٠٠
٨٠٠{٠٠٠
١٤٠{٠٠٠
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٥٥٠{٠٠٠
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٢٥٠{٠٠٠
٣٠٠{٠٠٠
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١{٥٨٥{٠٠٠
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
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١{٢٠٠{٠٠
٠
٣٨٥{٠٠٠
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٢{٧٤٠{٠٠٠
‫א‬W



‫א‬

‫א‬‫א‬‫א‬

W
‫א‬

‫א‬


‫א‬‫א‬

W
‫א‬‫א‬‫א‬
‫א‬
‫א‬‫א‬

‫א‬

٢{٧٤٠{٠٠٠
‫א‬W
‫א‬
‫א‬
‫א‬‫א‬‫א‬

‫א‬W
‫א‬‫א‬
‫א‬‫א‬‫א‬

‫א‬W
‫א‬
‫א‬

‫א‬

‫א‬‫א‬

80. ١٤١‫א‬‫א‬‫א‬
J١‫א‬‫א‬‫א‬

- ٧٣ -
‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬W
‫א‬‫א‬٣٠L١٢L١٤٢٣



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١٥٠{٠٠٠
٧٥{٠٠٠
٢٥{٠٠٠
٣٥{٠٠٠
١٥{٠٠٠
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
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٤٥٠{٠٠٠
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٨٠٠{٠٠٠
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
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٥٥٠{٠٠٠
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٢٥٠{٠٠٠
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
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١{٢٠٠{٠٠٠
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‫א‬W



‫א‬

‫א‬‫א‬‫א‬
W
‫א‬

‫א‬


‫اﻟﺜﺎﺑﺘﺔ‬ ‫اﻷﺻﻮل‬ ‫إﺟﻤﺎﻟﻲ‬
W
‫א‬‫א‬‫א‬
‫א‬

‫اﻟﻤﻠﻤﻮﺳﺔ‬ ‫ﻏﻴﺮ‬ ‫اﻷﺻﻮل‬ ‫إﺟﻤﺎﻟﻲ‬
‫اﻷﺻﻮل‬ ‫إﺟﻤﺎﻟﻲ‬

‫א‬W
‫א‬
‫א‬

‫اﻟﻤﺘﺪاوﻟﺔ‬ ‫اﻟﺨﺼﻮم‬ ‫إﺟﻤﺎﻟﻲ‬
‫א‬W
‫א‬‫א‬

‫اﻟﻤﺘﺪاوﻟﺔ‬ ‫ﻏﻴﺮ‬ ‫اﻟﺨﺼﻮم‬ ‫إﺟﻤﺎﻟﻲ‬

‫א‬W
‫א‬
‫א‬
‫א‬

‫اﻟﻤﻠﻜﻴﺔ‬ ‫وﺣﻘﻮق‬ ‫اﻟﺨﺼﻮم‬ ‫إﺟﻤﺎﻟﻲ‬

81. ١٤١‫א‬‫א‬‫א‬
J١‫א‬‫א‬‫א‬

- ٧٤ -
‫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K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K


‫א‬W

‫א‬‫א‬
‫א‬‫א‬٣٠L١٢L١٤٢٣
٢٠{٠٠٠
١٥٠٠
٢٥{٠٠٠

٦٨{٥٠٠
١١٥{٠٠٠
١١٥{٠٠٠


‫א‬

‫א‬
١١٥{٠٠٠
‫א‬‫א‬








82. ١٤١‫א‬‫א‬‫א‬
J١‫א‬‫א‬‫א‬

- ٧٥ -
‫א‬‫א‬W

‫א‬‫א‬
‫א‬‫א‬٣٠L١٢L١٤٢٣





٤١٨{٥٠٠


٣٥٠{٠٠٠
٦٨{٥٠٠






٢٥٩{٥٠٠
٢٠١{٠٠٠
١٣{٥٠٠
٤٥{٠٠٠
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١٥٩{٠٠٠

١٢٠{٠٠٠
٩٠٠٠
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

٤١٨{٥٠٠


‫א‬W




‫א‬‫א‬‫א‬


W

‫א‬

‫א‬

‫א‬‫א‬
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‫א‬
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٤١٨{٥٠٠
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‫א‬W
‫א‬
‫א‬

‫א‬










‫א‬‫א‬


W
•‫א‬‫א‬٦٨{٥٠٠K
•‫א‬‫א‬‫א‬‫א‬K
• ‫א‬ ‫א‬  ‫א‬ F ‫א‬ Z ‫א‬ H‫א‬  E   
‫א‬K



83. ١٤١‫א‬‫א‬‫א‬
J١‫א‬‫א‬‫א‬

- ٧٦ -
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬٦
W
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
٧٥{٠٠٠

٢٥{٠٠٠
٣٥{٠٠٠
١٥{٠٠٠
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١٢٠{٠٠٠
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‫א‬
‫א‬

‫א‬

‫א‬
‫א‬‫א‬
‫א‬


‫א‬
‫א‬

‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
‫א‬
‫א‬
‫א‬‫א‬‫א‬‫א‬
٣{١١٠{٠٠٠٣{١١٠{٠٠٠‫א‬






٦
،‫א‬‫א‬‫א‬‫א‬‫א‬?‫א‬‫א‬K?،‫א‬‫א‬?‫א‬W?‫א‬‫א‬،K
،?‫א‬‫א‬?‫א‬‫א‬K

84. ١٤١‫א‬‫א‬‫א‬
J١‫א‬‫א‬‫א‬

- ٧٧ -
W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬W
‫א‬
‫א‬‫א‬٣٠L١٢L١٤٢٣
١٢٠{٠٠٠
٢٥٠{٠٠٠

٣٨٥{٠٠٠
٦٧٠{٠٠٠
٨٥{٠٠٠

٧٥٥{٠٠٠

‫א‬

‫א‬
٧٥٥{٠٠٠
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬


W
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬F‫א‬EFE
FE‫א‬‫א‬‫א‬،‫א‬‫א‬W








85. ١٤١‫א‬‫א‬‫א‬
J١‫א‬‫א‬‫א‬

- ٧٨ -
‫א‬
‫א‬‫א‬٣٠L١٢L١٤٢٣



٢٠٥{٠٠٠

٨٥{٠٠٠
١٢٠{٠٠٠
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
١٥٠{٠٠٠
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
١{٢٠٠{٠٠٠
٣٨٥{٠٠٠

٢{٧٤٠{٠٠٠
‫א‬W



‫א‬

‫א‬‫א‬‫א‬

W
‫א‬

‫א‬


‫א‬‫א‬

W
‫א‬‫א‬‫א‬
‫א‬
‫א‬‫א‬

‫א‬٢{٧٤٠{٠٠٠
‫א‬W
‫א‬
‫א‬
‫א‬‫א‬‫א‬

‫א‬W
‫א‬‫א‬
‫א‬‫א‬‫א‬

‫א‬W
‫א‬
‫א‬

‫א‬


 ‫א‬ 
‫א‬


86. ١٤١‫א‬‫א‬‫א‬
J١‫א‬‫א‬‫א‬

- ٧٩ -
‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬،
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬F‫א‬
‫א‬L‫א‬KE‫א‬‫א‬‫א‬W

١K‫א‬W
٣٧٠{٠٠٠L‫א‬

١٢٠{٠٠٠L
٢٥٠{٠٠٠L‫א‬

F‫א‬‫א‬E

٢K‫א‬‫א‬‫א‬W


٦٧٠{٠٠٠L‫א‬‫א‬‫א‬‫א‬
٨٥{٠٠٠L‫א‬‫א‬‫א‬
٧٥٥{٠٠٠L‫א‬

F‫א‬‫א‬‫א‬‫א‬E



87. ١٤١‫א‬‫א‬‫א‬
J١‫א‬‫א‬‫א‬

- ٨٠ -
٣K‫א‬W

‫א‬W
٣٨٥{٠٠٠L‫א‬
٣٨٥{٠٠٠L‫א‬FE

F‫א‬‫א‬E

W
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K


‫א‬W

٣٨٥{٠٠٠L‫א‬FE
٣٨٥{٠٠٠L‫א‬

F‫א‬‫א‬E


88. ١٤١‫א‬‫א‬‫א‬
J١‫א‬‫א‬‫א‬

- ٨١ -
F٤E

‫א‬‫א‬W

F√E‫א‬‫א‬FxE‫א‬‫א‬W

١.EF‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K

٢.EF‫א‬‫א‬‫א‬‫א‬K

٣.EF‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K

٤.EF‫א‬‫א‬‫א‬
K

٥.EF‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K


89. ١٤١‫א‬‫א‬‫א‬
J١‫א‬‫א‬‫א‬

- ٨٢ -
‫א‬‫א‬W

‫א‬‫א‬‫א‬‫א‬‫א‬٣٠L١٢L١٤٢٣W

٢٥٠{٠٠٠،‫א‬٦٠{٠٠٠،١٨٥٠٠،‫א‬٤٥٠{٠٠٠،‫א‬‫א‬‫א‬‫א‬
١٥٠٠٠،١٢٠{٠٠٠،٢٥٠٠٠،‫א‬‫א‬‫א‬١٥٠٠٠‫א‬
،٢٠{٠٠٠،٦٠{٠٠٠،‫א‬٧٠{٠٠٠،‫א‬١٠٠{٠٠٠
،١٦٥٠٠،١١٣{٠٠٠‫א‬K

‫א‬W
١K‫א‬‫א‬‫א‬‫א‬١٤٢٣K
٢K‫א‬‫א‬‫א‬‫א‬‫א‬١٤٢٣K

90. ‫א‬‫א‬‫א‬‫א‬
JJ١١
‫ﺍﻟﺴــــﻌﻭﺩﻴﺔ‬ ‫ﺍﻟﻌﺭﺒﻴــــﺔ‬ ‫ﺍﻟﻤﻤﻠﻜـــﺔ‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬
٥

91. ١٤١‫א‬‫א‬
J١‫א‬‫א‬
-٨٣-
‫א‬‫א‬W
‫א‬W

•‫א‬‫א‬‫א‬
•‫א‬‫א‬‫א‬
•‫א‬‫א‬‫א‬‫א‬
•‫א‬‫א‬‫א‬

‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬K

‫א‬‫א‬‫א‬W
‫א‬‫א‬‫א‬٩٠٪

‫א‬‫א‬W٨

‫א‬‫א‬‫א‬‫א‬W
•
•
•‫א‬‫א‬‫א‬
•‫א‬
‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬


92. ١٤١‫א‬‫א‬
J١‫א‬‫א‬
-٨٤-


‫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
K

‫א‬‫א‬
،‫א‬W
•‫א‬‫א‬‫א‬‫א‬K
•‫א‬‫א‬‫א‬K
•‫א‬‫א‬‫א‬‫א‬‫א‬K
•‫א‬‫א‬FKE

‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K

‫א‬‫א‬

W‫א‬W

١J‫א‬‫א‬W
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬K‫א‬‫א‬‫א‬
‫א‬FLE‫א‬‫א‬،F‫א‬

93. ١٤١‫א‬‫א‬
J١‫א‬‫א‬
-٨٥-
‫א‬E‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K
٧
W

‫א‬‫א‬‫א‬‫א‬‫א‬٢٤٠{٠٠٠‫א‬‫א‬‫א‬،
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٢٢٠{٠٠٠K

‫א‬‫א‬‫א‬‫א‬‫א‬٢٠{٠٠٠F٢٤٠{٠٠٠J٢٢٠{٠٠٠E،
‫א‬‫א‬‫א‬‫א‬٣٠L١٢L١٤٢٣‫א‬‫א‬W

٢٠{٠٠٠L‫א‬‫א‬‫א‬
٢٠{٠٠٠L‫א‬‫א‬‫א‬‫א‬

‫א‬W


L‫א‬‫א‬
‫א‬
‫א‬
‫א‬‫א‬
‫א‬
‫א‬
٢٢٠{٠٠٠
٢٠{٠٠٠



  L‫א‬‫א‬
‫א‬‫א‬

٣٠L١٢L١٤٢٣
٣٠L١٢L١٤٢٣




٢٤٠{٠٠٠




FE








٧
،‫א‬‫א‬‫א‬‫א‬‫א‬?‫א‬‫א‬K?،‫א‬‫א‬?‫א‬W?‫א‬‫א‬،K
،?‫א‬‫א‬?‫א‬‫א‬K

94. ١٤١‫א‬‫א‬
J١‫א‬‫א‬
-٨٦-
L‫א‬‫א‬
‫א‬
‫א‬
‫א‬‫א‬
‫א‬
‫א‬

٢٠{٠٠٠









٣٠L١٢L١٤٢٣
٢٠{٠٠٠  L‫א‬‫א‬
‫א‬
٣٠L١٢L١٤٢٣







W
•‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٢٢٠{٠٠٠‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K
•‫א‬‫א‬‫א‬‫א‬‫א‬٢٤٠{٠٠٠‫א‬
‫א‬‫א‬‫א‬‫א‬F٢٢٠{٠٠٠KE
•‫א‬‫א‬‫א‬‫א‬٢٠{٠٠٠‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K
‫א‬‫א‬‫א‬‫א‬W
‫א‬
٢٤٠{٠٠٠‫א‬



95. ١٤١‫א‬‫א‬
J١‫א‬‫א‬
-٨٧-
‫א‬‫א‬

٢٠{٠٠٠
‫א‬‫א‬‫א‬W
‫א‬

٢J‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬K
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬W

١L١L١٤٢٣‫א‬٩٠{٠٠٠K

‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬W
J‫א‬‫א‬F‫א‬E،‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬
W
•‫א‬١L١L١٤٢٣‫א‬

٩٠{٠٠٠L
٩٠{٠٠٠L‫א‬
•٣٠L١٢L١٤٢٣‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬
٤٥{٠٠٠L‫א‬
٤٥{٠٠٠L


96. ١٤١‫א‬‫א‬
J١‫א‬‫א‬
-٨٨-
‫א‬‫א‬‫א‬W

L‫א‬‫א‬
‫א‬
‫א‬
‫א‬‫א‬
‫א‬
‫א‬







٩٠{٠٠٠  L




١L١L١٤٢٣





L‫א‬
‫א‬
‫א‬
‫א‬‫א‬
‫א‬
‫א‬
٩٠{٠٠٠

L‫א‬



١L١L١٤٢٣



٤٥{٠٠٠



٤٥{٠٠٠
 L

‫א‬


FE
٣٠L١٢L١٤٢٣


٣٠L١٢L١٤٢٣


L‫א‬‫א‬
‫א‬
‫א‬
‫א‬‫א‬
‫א‬
‫א‬
٤٥{٠٠٠

  L 




٣٠L١٢L١٤٢٣




97. ١٤١‫א‬‫א‬
J١‫א‬‫א‬
-٨٩-
J‫א‬‫א‬W‫א‬‫א‬،‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬W
•‫א‬١L١L١٤٢٣‫א‬
٩٠{٠٠٠L‫א‬
٩٠{٠٠٠L‫א‬

•٣٠L١٢L١٤٢٣‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬

٤٥{٠٠٠L
٤٥{٠٠٠L
‫א‬

‫א‬‫א‬‫א‬W

L‫א‬‫א‬
‫א‬
‫א‬
‫א‬‫א‬
‫א‬
‫א‬
٩٠{٠٠٠

L‫א‬





١L١L١٤٢٣


٤٥{٠٠٠
٤٥{٠٠٠
  L



FE
٣٠L١٢L١٤٢٣





98. ١٤١‫א‬‫א‬
J١‫א‬‫א‬
-٩٠-
L‫א‬
‫א‬
‫א‬
‫א‬‫א‬‫א‬‫א‬
٤٥{٠٠٠

  L
‫א‬



٣٠L١٢L١٤٢٣





٤٥{٠٠٠


FE

٣٠L١٢L١٤٢٣



‫א‬‫א‬‫א‬‫א‬W
‫א‬
٤٥{٠٠٠


‫א‬‫א‬

٤٥{٠٠٠
‫א‬‫א‬‫א‬W







99. ١٤١‫א‬‫א‬
J١‫א‬‫א‬
-٩١-
W‫א‬‫א‬‫א‬W

١J‫א‬‫א‬‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K
W

‫א‬‫א‬‫א‬‫א‬٨٥{٠٠٠
٣٠L١٢L١٤٢٣K

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W

٨٥{٠٠٠L‫א‬‫א‬‫א‬‫א‬
٨٥{٠٠٠L‫א‬‫א‬‫א‬‫א‬

‫א‬W

L‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬
‫א‬
‫א‬‫א‬
‫א‬
‫א‬
٨٥{٠٠٠L‫א‬‫א‬‫א‬‫א‬٣٠L١٢L١٤٢٣




100. ١٤١‫א‬‫א‬
J١‫א‬‫א‬
-٩٢-
L‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬
‫א‬
‫א‬‫א‬
‫א‬
‫א‬
٨٥{٠٠٠  L‫א‬‫א‬ ‫א‬‫א‬

٣٠L١٢L١٤٢٣



‫א‬‫א‬‫א‬‫א‬W
‫א‬
٨٥{٠٠٠‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬

٨٥{٠٠٠
‫א‬‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬


٢J‫א‬‫א‬‫א‬‫א‬F‫א‬WE
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬F‫א‬E‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
‫א‬W

١L١L١٤٢٣‫א‬١٢٠{٠٠٠‫א‬
‫א‬‫א‬‫א‬K


101. ١٤١‫א‬‫א‬
J١‫א‬‫א‬
-٩٣-
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬W

J‫א‬‫א‬WF‫א‬E‫א‬‫א‬‫א‬،‫א‬
‫א‬K‫א‬‫א‬‫א‬W

•‫א‬‫א‬١L١L١٤٢٣‫א‬

١٢٠{٠٠٠L‫א‬
١٢٠{٠٠٠L‫א‬‫א‬

•٣٠L١٢L١٤٢٣‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬

٤٠{٠٠٠L‫א‬‫א‬
٤٠{٠٠٠L‫א‬‫א‬

‫א‬‫א‬‫א‬W
L‫א‬‫א‬
‫א‬
‫א‬
‫א‬‫א‬
‫א‬
‫א‬
١٢٠{٠٠٠

L‫א‬



١L١L١٤٢٣














102. ١٤١‫א‬‫א‬
J١‫א‬‫א‬
-٩٤-
L‫א‬‫א‬
‫א‬

‫א‬
‫א‬‫א‬
‫א‬
‫א‬
٤٠{٠٠٠
٨٠{٠٠٠
L‫א‬

FE

٣٠L١٢L١٤٢٣

٣٠L١٢L١٤٢٣

١٢٠{٠٠٠L‫א‬



١L١L١٤٢٣




L‫א‬‫א‬‫א‬
‫א‬
‫א‬
‫א‬‫א‬
‫א‬
‫א‬
٤٠{٠٠٠


FE
٤٠{٠٠٠L‫א‬‫א‬

٣٠L١٢L١٤٢٣

J‫א‬‫א‬ W‫א‬   ‫א‬   ، ‫א‬‫א‬ ‫א‬ ‫א‬ 
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬W

•‫א‬‫א‬١L١L١٤٢٣‫א‬
١٢٠{٠٠٠L‫א‬
١٢٠{٠٠٠L‫א‬‫א‬

•٣٠L١٢L١٤٢٣‫א‬‫א‬‫א‬‫א‬
٨٠{٠٠٠L‫א‬‫א‬
٨٠{٠٠٠L‫א‬‫א‬


103. ١٤١‫א‬‫א‬
J١‫א‬‫א‬
-٩٥-
‫א‬‫א‬‫א‬W

L‫א‬‫א‬
‫א‬
‫א‬
‫א‬‫א‬
‫א‬
‫א‬
١٢٠{٠٠٠

L‫א‬



١L١L١٤٢٣











L‫א‬‫א‬‫א‬
‫א‬
‫א‬
‫א‬‫א‬
‫א‬
‫א‬
٨٠{٠٠٠

٤٠{٠٠٠
 L ‫א‬‫א‬


FE
٣٠L١٢L١٤٢٣١٢٠{٠٠٠

 L
‫א‬

١L١L١٤٢٣

L‫א‬‫א‬
‫א‬
‫א‬
‫א‬‫א‬
‫א‬
‫א‬



٨٠{٠٠٠



FE



٨٠{٠٠٠L‫א‬




٣٠L١٢L١٤٢٣







104. ١٤١‫א‬‫א‬
J١‫א‬‫א‬
-٩٦-
‫א‬‫א‬‫א‬‫א‬W

‫א‬
٤٠{٠٠٠‫א‬‫א‬


‫א‬‫א‬

٨٠{٠٠٠
‫א‬‫א‬‫א‬W
‫א‬


W
‫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
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105. ١٤١‫א‬‫א‬
J١‫א‬‫א‬
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‫א‬Work Sheet

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K
‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K
‫א‬‫א‬‫א‬‫א‬‫א‬٨
W
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‫א‬‫א‬‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
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‫א‬


‫א‬
‫א‬

‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
‫א‬
‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬

٤٢٠{٠٠٠{٣٣{٤٢٠{٠٠٠‫א‬
٨
،‫א‬‫א‬‫א‬‫א‬‫א‬?‫א‬‫א‬K?،‫א‬‫א‬?‫א‬W?‫א‬‫א‬،K
،?‫א‬‫א‬?‫א‬‫א‬K

106. ١٤١‫א‬‫א‬
J١‫א‬‫א‬
-٩٨-
‫א‬W
١J‫א‬‫א‬‫א‬‫א‬٢٤٠{٠٠٠K
٢J‫א‬‫א‬٤٥{٠٠٠K
٣J‫א‬‫א‬‫א‬‫א‬٨٥{٠٠٠
٣٠L١٢L١٤٢٣K
‫א‬W
‫א‬‫א‬W
•‫א‬
•‫א‬‫א‬‫א‬‫א‬
•‫א‬
•‫א‬‫א‬
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107. ١٤١‫א‬‫א‬
J١‫א‬‫א‬
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‫א‬‫א‬
‫א‬‫א‬‫א‬
‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬
‫اﻟﺪﺧﻞ‬ ‫ﻗﺎﺋﻤﺔ‬‫א‬‫א‬ ‫א‬‫א‬
‫ﻤﺼﺭﻭﻓﺎ‬
‫ﺕ‬
‫א‬‫א‬

‫א‬
‫א‬
‫א‬

‫א‬

‫א‬
‫א‬‫א‬
‫א‬


‫א‬
‫א‬
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‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
‫א‬
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‫א‬
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‫א‬

‫א‬‫א‬‫א‬‫א‬


‫א‬
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108. ١٤١‫א‬‫א‬
J١‫א‬‫א‬
-١٠٠-
F٥E
‫א‬‫א‬W

F√E‫א‬‫א‬FxE‫א‬‫א‬W

١.EF‫א‬‫א‬‫א‬K

٢.EF‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K

٣.EF‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K

٤.EF‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K

٥.EF‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K







109. ١٤١‫א‬‫א‬
J١‫א‬‫א‬
-١٠١-
‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٣٠L١٢L١٤٢١K
‫א‬‫א‬‫א‬
‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬
‫א‬‫א‬‫א‬
‫اﺳﻢ‬‫اﻟﺤﺴﺎب‬
‫ﻤﺼﺭﻭﻓﺎﺕ‬‫א‬‫א‬

‫א‬


‫א‬
‫ﺩﺍﺌﻨﻭﻥ‬
‫א‬


‫א‬‫א‬
‫א‬
٥٠٠٠٠
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
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
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

١٠٠٠٠٠
‫إﺟﻤﺎﻟﻲ‬

‫א‬F‫א‬E
‫א‬
‫א‬W‫א‬‫א‬‫א‬‫א‬K

110. ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
JJ١١
‫א‬‫א‬‫א‬
æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]ã¹]<gè…‚jÖ]
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
٦

111. ١٤١‫א‬‫א‬
J١‫א‬‫א‬‫א‬
- ١٠٢ -
‫א‬‫א‬W
‫א‬W

•‫א‬‫א‬‫א‬‫א‬
•‫א‬‫א‬‫א‬‫א‬‫א‬
•‫א‬‫א‬
•‫א‬‫א‬‫א‬
‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K

‫א‬‫א‬‫א‬W
‫א‬‫א‬‫א‬٩٠٪

‫א‬‫א‬W٦

‫א‬‫א‬‫א‬‫א‬W
•
•
•‫א‬‫א‬‫א‬
•‫א‬
‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬




112. ١٤١‫א‬‫א‬
J١‫א‬‫א‬‫א‬
- ١٠٣ -


‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬K

‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬K
 ‫א‬   ‫א‬     ‫א‬‫א‬  K   
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬F٦EW

?‫א‬‫א‬
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬?٩K

،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬١٠
W

١K‫א‬‫א‬‫א‬‫א‬K
٢K‫א‬K
٣K‫א‬K
٤K‫א‬K
٥K‫א‬‫א‬K

٩
‫א‬،‫א‬‫א‬،‫א‬‫א‬١٣٩٨،١١K
١٠
‫א‬،‫א‬‫א‬٦‫א‬،٦K

113. ١٤١‫א‬‫א‬
J١‫א‬‫א‬‫א‬
- ١٠٤ -
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬٩٪‫א‬‫א‬‫א‬
‫א‬١١
K‫א‬
‫א‬١٢
‫א‬‫א‬‫א‬K


‫א‬‫א‬

‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،،‫א‬،‫א‬،‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬١٣
W

‫א‬‫א‬‫א‬١٤٢٣‫א‬‫א‬‫א‬
١٢٠{٠٠٠،‫א‬٥٠٠٠،٣٠٠٠
‫א‬  ‫א‬ K‫א‬    ‫א‬‫א‬   K‫א‬  ‫א‬ 
‫א‬W
١٢٠{٠٠٠L‫א‬‫א‬‫א‬

١٠٨٠٠L‫א‬‫א‬‫א‬
٥٠٠٠L‫א‬
٣٠٠٠L‫א‬
١٠١{٢٠٠L‫א‬

F‫א‬‫א‬‫א‬١٤٢٣‫א‬E
١١
١٤٢١‫א‬٥٪١٤٢٢‫א‬‫א‬‫א‬٦٪،١٤٢٣‫א‬‫א‬٧{٥K٪
٩٪‫א‬‫א‬١٤٢٤K
١٢
‫א‬‫א‬‫א‬‫א‬‫א‬١١٩K
١٣
،‫א‬‫א‬‫א‬‫א‬?‫א‬W?‫א‬،‫א‬K

114. ١٤١‫א‬‫א‬
J١‫א‬‫א‬‫א‬
- ١٠٥ -
W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K،‫א‬‫א‬‫א‬
K


•‫א‬W

‫א‬‫א‬٣٠٠٠F‫א‬E
‫א‬‫א‬W
٣٠٠٠L‫א‬
٣٠٠٠L‫א‬

F‫א‬E
‫א‬‫א‬‫א‬‫א‬W

٣٠٠٠L‫א‬
٣٠٠٠L‫א‬

F‫א‬E


•‫א‬‫א‬‫א‬W

١٢٠{٠٠٠L‫א‬‫א‬‫א‬

١٠٨٠٠L‫א‬‫א‬‫א‬

115. ١٤١‫א‬‫א‬
J١‫א‬‫א‬‫א‬
- ١٠٦ -
٥٠٠٠L‫א‬
٣٠٠٠L‫א‬
٩٨{٢٠٠L‫א‬
٣٠٠٠L‫א‬

F‫א‬‫א‬‫א‬١٤٢٣
‫א‬‫א‬‫א‬‫א‬E

‫א‬‫א‬‫א‬‫א‬W

٣٠٠٠L‫א‬
٣٠٠٠L‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬W

•٨٪‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬K
•٢٪‫א‬‫א‬‫א‬K

116. ١٤١‫א‬‫א‬
J١‫א‬‫א‬‫א‬
- ١٠٧ -
W
،‫א‬‫א‬‫א‬‫א‬‫א‬،٣٥٠{٠٠٠K

‫א‬W
‫א‬‫א‬K

‫א‬W
‫א‬‫א‬‫א‬Z٣٥٠{٠٠٠x٨Z٪٢٨٠٠٠
‫א‬‫א‬‫א‬Z٣٥٠{٠٠٠x٢Z٪٧٠٠٠
‫א‬W

٢٨٠٠٠L‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬E
٧٠٠٠L‫א‬‫א‬‫א‬F‫א‬E
٣٥٠٠٠L‫א‬‫א‬‫א‬

F‫א‬‫א‬‫א‬E
‫א‬W

٣٥٠٠٠L‫א‬‫א‬‫א‬
٣٥٠٠٠L‫א‬

F‫א‬‫א‬‫א‬E
‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬K


117. ١٤١‫א‬‫א‬
J١‫א‬‫א‬‫א‬
- ١٠٨ -
W‫א‬‫א‬٢٥٠٠
K‫؟‬‫א‬‫א‬

‫א‬Z٣{٥xF٢٥٠٠D٢ZE٤٣٧٥

W
٨‫א‬‫א‬٣٠٠٠K
‫؟‬‫א‬‫א‬

‫א‬‫א‬‫א‬Z٣x٣٠٠٠Z٩٠٠٠

‫א‬Z٧٥٠٠H٩٠٠٠Z١٦٥٠٠
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K

W
‫א‬١L١L١٤٢١‫א‬‫א‬‫א‬‫א‬
‫א‬١٥٠٠٠،١٤٢٢‫א‬‫א‬٢٠{٠٠٠،١٤٢٣
‫א‬‫א‬٢٥٠٠٠K

‫א‬W
‫א‬‫א‬‫א‬‫א‬K

١٤٢١W
‫א‬Z١٥٠٠٠D٢Z٧٥٠٠


118. ١٤١‫א‬‫א‬
J١‫א‬‫א‬‫א‬
- ١٠٩ -
‫א‬‫א‬W

٧٥٠٠L‫א‬
٧٥٠٠L‫א‬

F‫א‬١٤٢١E
‫א‬‫א‬‫א‬‫א‬١٤
W

‫א‬
٧٥٠٠‫א‬


‫א‬‫א‬

٧٥٠٠

‫א‬‫א‬‫א‬W
‫א‬




١٤٢٢W
‫א‬Z٢xF٢٠٠٠٠D٢ZE٢٠٠٠٠

١٤
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K

119. ١٤١‫א‬‫א‬
J١‫א‬‫א‬‫א‬
- ١١٠ -
‫א‬‫א‬W
١٢٥٠٠L‫א‬
١٢٥٠٠L‫א‬

F‫א‬‫א‬‫א‬١٤٢٢E

W
١٤٢٢‫א‬F٢٠{٠٠٠E،
‫א‬‫א‬‫א‬١٤٢٢K‫א‬
F٧٥٠٠E‫א‬F٢٠{٠٠٠E،١٤٢٢‫א‬
F١٢٥٠٠EK

‫א‬‫א‬‫א‬‫א‬١٤٢٢W

‫א‬
١٢٥٠٠‫א‬

‫א‬‫א‬

٢٠٠٠٠

‫א‬‫א‬‫א‬W
‫א‬




120. ١٤١‫א‬‫א‬
J١‫א‬‫א‬‫א‬
- ١١١ -
١٤٢٣W
‫א‬Z٣xF٢٥٠٠٠D٢ZE٣٧٥٠٠

‫א‬‫א‬W
١٧٥٠٠L‫א‬
١٧٥٠٠L‫א‬

F‫א‬‫א‬‫א‬١٤٢٣E


‫א‬‫א‬‫א‬‫א‬١٤٢٣W

‫א‬
١٧٥٠٠‫א‬



‫א‬‫א‬

٣٧٥٠٠

‫א‬‫א‬‫א‬W
‫א‬





121. ١٤١‫א‬‫א‬
J١‫א‬‫א‬‫א‬
- ١١٢ -
‫א‬
‫א‬‫א‬
F‫א‬L‫א‬E‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬K
‫א‬‫א‬‫א‬W

xxxL‫א‬
xxxL‫א‬F‫א‬E

F‫א‬KKKKKK‫א‬EKKKKKK

















122. ١٤١‫א‬‫א‬
J١‫א‬‫א‬‫א‬
- ١١٣ -
F٦E


‫א‬‫א‬W
F√E‫א‬‫א‬FxE‫א‬‫א‬W

١.EF‫א‬‫א‬‫א‬‫א‬K
٢.EF‫א‬‫א‬،‫א‬
‫א‬K
٣.EF‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K
٤.EF‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
F‫א‬E‫א‬K
٥.EF‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K










123. ١٤١‫א‬‫א‬
J١‫א‬‫א‬‫א‬
- ١١٤ -
‫א‬‫א‬W
‫א‬W

١J‫א‬‫א‬‫א‬١٤٢٣‫א‬‫א‬‫א‬
١٨٠{٠٠٠‫א‬،٥٠٠٠،٨٠٠٠
‫א‬‫א‬K‫؟‬‫א‬‫א‬

J١٦٢٠٠KJ١٣٥٠٠KJ١٥٠٨٠٠KJ١٦٧٠٠٠K

٢J‫א‬١L١L١٤٢١‫א‬‫א‬‫א‬‫א‬
‫א‬١٢٠{٠٠٠،١٤٢٢‫א‬‫א‬٢٠٠{٠٠٠،
١٤٢٣‫א‬‫א‬٢٥٠{٠٠٠K‫א‬‫א‬‫א‬
١٤٢٢‫؟‬
J٦٠{٠٠٠KJ١٤٠{٠٠٠KJ٣٧٥{٠٠٠KJ٢٥٠{٠٠٠K

٣J‫א‬‫א‬‫א‬١٤٢٣‫א‬‫א‬
١٩٠{٠٠٠‫א‬،١٦٠٠٠،٢٠٠٠٠‫א‬
‫א‬K‫א‬‫א‬K

J١٩٠٠٠KJ١٥٢٠٠KJ١٧١٠٠KJ٣٨٠٠K

٤J٦‫א‬‫א‬٤٥٠٠
K‫؟‬‫א‬‫א‬

J١٨٠٠٠KJ١٤٦٢٥KJ٢٩٢٥٠KJ١٥٧٥٠K


124. ١٤١‫א‬‫א‬
J١‫א‬‫א‬‫א‬
- ١١٥ -
٥J‫א‬١L١L١٤٢١‫א‬‫א‬‫א‬‫א‬
‫א‬١٢٠{٠٠٠،١٤٢٢‫א‬‫א‬٢٠٠{٠٠٠،
١٤٢٣‫א‬‫א‬٢٥٠{٠٠٠K
‫א‬١٤٢٢‫؟‬

J١٠٠{٠٠٠KJ١٢٠{٠٠٠KJ٢٠٠{٠٠٠KJ٢٥٠{٠٠٠K

125. ١٤١‫א‬
J١
-١١٦-
‫א‬
‫א‬‫א‬
‫א‬‫א‬W

F٣E‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K
F٥E‫א‬‫א‬K
F٤E‫א‬‫א‬‫א‬‫א‬‫א‬K
F١E‫א‬‫א‬K
F٢E‫א‬‫א‬‫א‬‫א‬K
‫א‬‫א‬W
W
١JK
٢JK
٣JK
٤JK
٥JK









126. ١٤١‫א‬
J١
-١١٧-
‫א‬‫א‬
‫א‬‫א‬W

١J√K
٢JXK
٣JXK
٤J√K
٥J√K

‫א‬‫א‬W

W

١JK
٢JK
٣JK
٤JK
٥JK





127. ١٤١‫א‬
J١
-١١٨-
‫א‬‫א‬

‫א‬‫א‬W
١JX

٢JX

٣JX

٤J√
٥J√

‫א‬‫א‬W

٤J‫א‬‫א‬W


‫א‬
‫א‬

‫א‬
‫א‬

٨٠{٠٠٠
٢٠{٠٠٠
١٢{٠٠٠
٤٥٠{٠٠٠




٥٠{٠٠٠












٥٦٢{٠٠٠

٣٥{٠٠٠
١٥{٠٠٠




L‫א‬
L‫א‬‫א‬
L‫א‬
L‫א‬

‫إﻟﻰ‬‫ﺣـ‬/‫اﻟﻤﺎل‬ ‫رأس‬
F‫א‬‫א‬E

L‫א‬‫א‬

L‫א‬‫א‬F‫א‬‫א‬E
L‫א‬
F‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬E

L‫א‬
L‫א‬
١





٢


١L٣L١٤٢٣









٥L٣L١٤٢٣




128. ١٤١‫א‬
J١
-١١٩-
٢٥٠



٣٥{٠٠٠



١٨{٠٠٠




٩٠{٠٠٠
٥٠{٠٠٠



٢٥٠٠



٦٥٠٠
٢٥٠

٣٥{٠٠٠
١٨{٠٠٠


١٤٠{٠٠٠

٢٥٠٠
٦٥٠٠

F‫א‬‫א‬‫א‬E

L‫א‬
L‫א‬
FE

L‫א‬
L‫א‬‫א‬‫א‬
F‫א‬L‫א‬E


L‫א‬F‫א‬E
L‫א‬
L‫א‬‫א‬‫א‬
F‫א‬E

L
L‫א‬
FE

L‫א‬
L‫א‬
F‫א‬‫א‬E



٣
٤
٥
٦

٧
٨




٦L٣L١٤٢٣



٨L٣L١٤٢٣



١٥L٤L١٤٢٣



١٦L٥L١٤٢٣



١٧L٥L١٤٢٣



٢٩L٥L١٤٢٣
٨١٤{٢٥٠٨١٤{٢٥٠‫א‬







129. ١٤١‫א‬
J١
-١٢٠-

٥J‫א‬‫א‬‫א‬‫א‬‫א‬W

L‫א‬‫א‬
‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴ‬‫ـــــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬‫اﻟﻤﺒﻠﻎ‬‫ﺑﻴــــــــــــﺎن‬‫ﻗﻴﺪ‬ ‫رﻗﻢ‬
‫اﻟﻴﻮﻣﻴﺔ‬
‫اﻟﺘﺎرﻳﺦ‬




٥٦٢{٠٠٠




FE




٣٠L١٢L١٤٢٣
٥٦٢{٠٠٠

١١L٣L١٤٢٣




٥٦٢{٠٠٠‫א‬٥٦٢{٠٠٠‫א‬
٥٦٢{٠٠٠١L١L١٤٢٤


L‫א‬‫א‬
‫א‬
‫א‬
‫א‬‫א‬
‫א‬
‫א‬
٨٠{٠٠٠
١٨٠٠٠
٥٠{٠٠٠
 L
‫א‬
 L
‫א‬‫א‬‫א‬
 L
‫א‬‫א‬‫א‬
١
٥
٦
١L٣L١٤٢٣
١٥L٤L١٤٢٣
١٦L٥L١٤٢٣
١٥٠٠٠
٢٥٠
٣٥٠٠٠
٦٥٠٠

٩١{٢٥٠
L‫א‬‫א‬
L‫א‬
L‫א‬

L‫א‬

FE
٢
٣
٤
٨
٥L٣L١٤٢٣
٦L٣L١٤٢٣
٨L٣L١٤٢٣
٢٩L٥L١٤٢٣

٣٠L١٢L١٤٢٣
١٤٨{٠٠٠‫א‬١٤٨{٠٠٠‫א‬
٩١{٢٥٠١L١L١٤٢٤






130. ١٤١‫א‬
J١
-١٢١-
L‫א‬‫א‬
‫א‬
‫א‬
‫א‬‫א‬
‫א‬
‫א‬
٢٠{٠٠٠

L‫א‬١١L٣L١٤٢٣




٢٠{٠٠٠



FE



٣٠L١٢L١٤٢٣
٢٠{٠٠٠‫א‬٢٠{٠٠٠‫א‬
٢٠{٠٠٠١L١L١٤٢٤

L‫א‬‫א‬
‫א‬
‫א‬
‫א‬‫א‬
‫א‬
‫א‬
١٢٠٠٠

  L
‫א‬
١١L٣L١٤٢٣




١٢٠٠٠



FE



٣٠L١٢L١٤٢٣
١٢٠٠٠‫א‬١٢٠٠٠‫א‬
١٢٠٠٠١L١L١٤٢٤

L‫א‬‫א‬
‫א‬
‫א‬
‫א‬‫א‬
‫א‬
‫א‬
٤٥٠{٠٠٠

  L
‫א‬
٦١L٣L١٤٢٣





٤٥٠{٠٠٠



FE



٣٠L١٢L١٤٢٣
٤٥٠{٠٠٠‫א‬٤٥٠{٠٠٠‫א‬
٤٥٠{٠٠٠١L١L١٤٢٤

L‫א‬‫א‬‫א‬

131. ١٤١‫א‬
J١
-١٢٢-
‫א‬
‫א‬
‫א‬‫א‬
‫א‬
‫א‬
٥٠{٠٠٠

٢٥L٣L١٤٢٣




٥٠{٠٠٠



FE



٣٠L١٢L١٤٢٣
٥٠{٠٠٠‫א‬٥٠{٠٠٠‫א‬
٥٠{٠٠٠١L١L١٤٢٤

L‫א‬‫א‬F‫א‬E‫א‬
‫א‬
‫א‬
‫א‬‫א‬
‫א‬
‫א‬




٣٥٠٠٠




FE




٣٠L١٢L١٤٢٣
٣٥٠٠٠



L‫א‬‫א‬



٢٥L٣L١٤٢٣



٣٥٠٠٠‫א‬٣٥٠٠٠‫א‬
٣٥٠٠٠١L١L١٤٢٤

L‫א‬‫א‬
‫א‬
‫א‬
‫א‬‫א‬
‫א‬
‫א‬
٢٥٠L‫א‬٣٦L٣L١٤٢٣


٢٥٠



FE



٣٠L١٢L١٤٢٣
٢٥٠‫א‬٢٥٠‫א‬
٢٥٠١L١L١٤٢٤


132. ١٤١‫א‬
J١
-١٢٣-
L‫א‬‫א‬
‫א‬
‫א‬
‫א‬‫א‬
‫א‬
‫א‬
٣٥٠٠٠L‫א‬٤٨L٣L١٤٢٣٢٥٠٠



٣٢٥٠٠
  L
‫א‬


FE
٧١٧L٥L١٤٢٣



٣٠L١٢L١٤٢٣
٣٥٠٠٠‫א‬٣٥٠٠٠‫א‬
٣٢٥٠٠١L١L١٤٢٤

L‫א‬‫א‬‫א‬‫א‬
‫א‬
‫א‬
‫א‬‫א‬
‫א‬
‫א‬





١٥٨{٠٠٠





FE





٣٠L١٢L١٤٢٣
١٨٠٠٠
١٤٠{٠٠٠


L‫א‬



٥
٦
١٥L٤L١٤٢٣
١٦L٥L١٤٢٣


١٥٨{٠٠٠‫א‬١٥٨{٠٠٠‫א‬
١٥٨{٠٠٠١L١L١٤٢٤

L‫א‬FE‫א‬
‫א‬
‫א‬
‫א‬‫א‬
‫א‬
‫א‬
٩٠{٠٠٠L‫א‬‫א‬‫א‬٦١٦L٥L١٤٢٣

٩٠{٠٠٠


FE


٣٠L١٢L١٤٢٣
٩٠{٠٠٠‫א‬٩٠{٠٠٠‫א‬
٩٠{٠٠٠١L١L١٤٢٤




133. ١٤١‫א‬
J١
-١٢٤-
L‫א‬‫א‬
‫א‬
‫א‬
‫א‬‫א‬
‫א‬
‫א‬
٢٥٠٠L‫א‬٧١٧L٥L١٤٢٣


٢٥٠٠



FE



٣٠L١٢L١٤٢٣
٢٥٠٠‫א‬٢٥٠٠‫א‬
٢٥٠٠١L١L١٤٢٤

L‫א‬‫א‬
‫א‬
‫א‬
‫א‬‫א‬
‫א‬
‫א‬
٦٥٠٠L‫א‬٨٢٩L٥L١٤٢٣


٦٥٠٠



FE



٣٠L١٢L١٤٢٣
٦٥٠٠‫א‬٦٥٠٠‫א‬
٦٥٠٠١L١L١٤٢٤










134. ١٤١‫א‬
J١
-١٢٥-

٦J‫א‬‫א‬‫א‬‫א‬W


‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
٣٢٥٠٠

٤٥٠{٠٠٠
٩١{٢٥٠
١٢٠٠٠
٢٠{٠٠٠
٥٠{٠٠٠

٢٥٠
٩٠{٠٠٠
٦٥٠٠

٢٥٠٠

٥٦٢{٠٠٠





١٥٨{٠٠٠



٣٥٠٠٠
‫א‬
‫א‬
‫א‬
‫א‬
‫א‬
‫א‬
‫א‬‫א‬
‫א‬‫א‬‫א‬
‫א‬
‫א‬FE
‫א‬
‫א‬‫א‬F‫א‬E

٧٥٥{٠٠٠٧٥٥{٠٠٠‫א‬




135. ١٤١‫א‬
J١
-١٢٦-
‫א‬‫א‬‫א‬
‫א‬‫א‬W
١KXK
٢K√K
٣K√K
٤KXK
٥KXK

‫א‬‫א‬W

‫א‬‫א‬‫א‬
‫א‬‫א‬٣٠L١٢L١٤٢٣
١٥٠٠٠
٢٥٠{٠٠٠
١٥٠٠٠
١٢٠{٠٠٠

٧٥{٠٠٠
٤٥٠{٠٠٠
٢٥٠٠٠

٤٧٥{٠٠٠
‫א‬
‫א‬



‫א‬
٤٧٥{٠٠٠
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬

136. ١٤١‫א‬
J١
-١٢٧-
‫א‬‫א‬‫א‬
‫א‬‫א‬٣٠L١٢L١٤٢٣



١٨٥٠٠

١٨٥٠٠







١٧٦{٥٠٠
١٠٠{٠٠٠
٦٠{٠٠٠
١٦{٥٠٠




٦٠{٠٠٠


٦٠{٠٠٠






٩٠{٠٠٠
٢٠{٠٠٠
٧٠{٠٠٠






١٨٨{٠٠٠



١١٣{٠٠٠
٧٥{٠٠٠
٢٦٦{٥٠٠
‫א‬W






‫א‬‫א‬‫א‬


W

‫א‬

‫א‬‫א‬






‫א‬
٢٦٦{٥٠٠
‫א‬W
‫א‬

‫א‬‫א‬‫א‬

‫א‬W
‫א‬‫א‬

‫א‬‫א‬‫א‬

‫א‬W
‫א‬
‫א‬

‫א‬

‫א‬‫א‬



137. ١٤١‫א‬
J١
-١٢٨-
‫א‬‫א‬
‫א‬‫א‬W

١KX

٢K√

٣KX

٤K√

٥K√



138. ١٤١‫א‬
J١
-١٢٩-
‫א‬‫א‬W
‫א‬‫א‬‫א‬
‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬
‫اﻟﺪﺧﻞ‬ ‫ﻗﺎﺋﻤﺔ‬‫א‬‫א‬
‫اﺳﻢ‬‫اﻟﺤﺴﺎب‬‫ﻤﺼﺭﻭﻓﺎﺕ‬‫א‬‫א‬

‫א‬


‫א‬
‫ﺩﺍﺌﻨﻭﻥ‬
‫א‬


‫א‬‫א‬
‫א‬
٥٠٠٠٠
٧٥٠٠٠
٥٥٠٠٠

٣٠٠٠
٥٠٠٠


٢٠٠٠٠


٦٨٠٠٠
١٠٠٠٠
٠
٥٠٠٠
٦٥٠٠
٠
١٤٠٠
١٠٠٠
٥٠٠٠٠
٧٥٠٠٠
٦٠٠٠٠

١٦٠٠
٤٠٠٠


٢٠٠٠٠


٣٠٠٠
١٠٠٠٠
٠


٦٠٠٠٠
٥٠٠٠٠
٧٥٠٠٠


١٦٠٠
٤٠٠٠



٢٠٠٠٠


٣٠٠٠
١٠٠٠٠٠
١٨٨٠٠٠١٨٨٠٠٠
١٤٠٠
١٠٠٠
٥٠٠٠
٦٥٠٠٠
٤٠٠١

١٠٠٠
٥٠٠٠





٦٥٠٠٠
٧٢٤٠٠٧٢٤٠٠١٩٣٠٠٠١٩٣٠٠٠
١٤٠٠

١٠٠٠
٢٦٠٠
٦٥٠٠٠


٥٠٠٠












٢٦٠٠
‫إﺟﻤﺎﻟﻲ‬
‫א‬

‫א‬



‫א‬‫א‬

‫א‬
‫א‬
٦٥٠٠٠٦٥٠٠٠١٣٠٦٠٠١٣٠٦٠٠


139. ١٤١‫א‬
J١
-١٣٠-
‫א‬‫א‬
‫א‬‫א‬W
١.•
٢.X
٣.•
٤.X
٥.X
‫א‬‫א‬W
١.‫أ‬
٢.‫ب‬
٣.‫د‬
٤.‫أ‬
٥.‫ج‬

140. ١٤١‫א‬‫א‬
١
- ١٣١ -
،‫א‬،‫א‬‫א‬W،‫א‬‫א‬،‫א‬‫א‬،
١٤٠٧K

،‫א‬،‫א‬‫א‬W،‫א‬‫א‬،‫א‬‫א‬،
١٤١٣K

،،،‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬،١٤٠٨K

،‫א‬،‫א‬‫א‬‫א‬‫א‬،،‫א‬‫א‬١٤١٥K

،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬،١٤١٠K

‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬،‫א‬،‫א‬‫א‬،١٣٩٨K

141. ١٤١‫א‬
J١
‫א‬
‫א‬‫א‬
‫א‬Relevance
‫א‬Clarity
‫א‬Objectivity
‫א‬Accuracy
‫א‬Timeliness
‫א‬‫א‬Assumptions
‫א‬‫א‬Economic Entity
‫א‬‫א‬Going Concern
‫א‬‫א‬Periodicity
‫א‬‫א‬Monetary Unit
‫א‬‫א‬Accounting Principles
‫א‬‫א‬Historical Cost
‫א‬Matching
‫א‬Consistency
‫א‬Accrual
‫א‬‫א‬‫א‬RecognitionRevenue
‫א‬‫א‬Conservatism
‫א‬Disclosure
‫א‬Assets
‫א‬‫א‬Fixed Assets
‫א‬‫א‬‫א‬Current Assets
‫א‬‫א‬Intangible Assets
‫א‬Liabilities
‫א‬‫א‬Long-term Liabilities

142. ١٤١‫א‬
١
‫א‬‫א‬Short-term Liabilities
‫א‬Owner's Equity
‫א‬‫א‬Balance Sheet
‫א‬Income Statement
‫א‬‫א‬‫א‬Revenues
‫א‬Expenses
‫א‬‫א‬‫א‬Trial Balance
‫א‬Chart of Accounts
‫א‬‫א‬Theory of Double Entry
‫א‬‫א‬Accounting Cycle
‫א‬General Journal
‫א‬Ledger
‫א‬Posting
‫א‬‫א‬‫א‬‫א‬Trail Balance
‫א‬‫א‬‫א‬Financial Statements
‫א‬Income Statement
‫א‬‫א‬Balance Sheet
‫א‬‫א‬Adjusting Entries
‫א‬Work Sheet
‫א‬‫א‬‫א‬Payroll

143. ١٤١‫א‬
J١
‫א‬‫א‬
‫א‬‫א‬K K K K K K K K K K K K K K K K K K K K١
‫א‬K K K K K K K K K K K K K K K K K K K K K K K K K٢
‫א‬‫א‬K K K K K K K K K K K K K K K K K K K K K K K K K٣
‫א‬‫א‬‫א‬K K K K K K K K K K K K K K K K K K K K٣
‫א‬‫א‬K K K K K K K K K K K K K K K K K K K K K٤
‫א‬‫א‬‫א‬K K K K K K K K K K K K K K K K K K K K K K K K٥
‫א‬‫א‬K K K K K K K K K K K K K K K K K K K K K K K K K٦
‫א‬‫א‬‫א‬K K K K K K K K K K K K K K K K K K K٩
F١E.........................................................................................................١٢

‫א‬‫א‬
‫א‬‫א‬.........................................................................................١٤
‫א‬‫א‬...............................................................................................١٥
‫א‬‫א‬....................................................................................................٣٠
‫א‬‫א‬............................................................................................٣١
F٢E........................................................................................................٤٠

‫א‬‫א‬
‫א‬‫א‬K K K K K K K K K K K K K K K K K K K K K K K K٤٢
‫א‬‫א‬K K K K K K K K K K K K K K K K K K K K K K K٤٤
‫א‬‫א‬K K K K K K K K K K K K K K K K K K K K K K٤٥
‫א‬‫א‬K K K K K K K K K K K K K K K K K K K K K K٤٧
‫א‬K 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٥٣
‫א‬‫א‬‫א‬‫א‬K K K K K K K K K K K K K K K K K K K K K K K٥٩
F٣E.......................................................................................................٦٥

144. ١٤١‫א‬
J١
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K K K K K K K K K K K K K K K K K K K K K K K K K٦٧
‫א‬........................................................................................................٦٨
‫א‬‫א‬.................................................................................................٧١
‫א‬‫א‬‫א‬‫א‬.................................................................................................٧٤
‫א‬...............................................................................................٧٩
F٢E.........................................................................................................٨١
‫א‬‫א‬
‫א‬‫א‬K K K K K K K K K K K K K K K K K K K K K K K K K٨٣
‫א‬‫א‬K K K K K K K K K K K K K K K K K K K K K K K٨٤
‫א‬‫א‬K K K K K K K K K K K K K K K K K K K K K K K٨٤
‫א‬‫א‬K K K K K K K K K K K K K K K K K K K K K٨٧
‫א‬‫א‬‫א‬‫א‬K K K K K K K K K K K K K K K K K K K K K K K K٩١
‫א‬‫א‬‫א‬‫א‬K K K K K K K K K K K K K K K K K K K K K K K K K٩٢
‫א‬K 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 K٩٧
F٥EK K K K K K K K K K K K K K K K K K K K K K K K K K١٠٠
‫א‬‫א‬
‫א‬‫א‬‫א‬....................................................................................................١٠٢
‫א‬‫א‬‫א‬.......................................................................................١٠٣
‫א‬‫א‬..................................................................................................١٠٤
‫א‬...........................................................................................١٠٧
‫א‬‫א‬‫א‬.....................................................................١٠٨
‫א‬...................................................................................١١٢
F٦E.......................................................................................................١١٣

145. ١٤١‫א‬
J١
‫א‬...................................................................................................١١٦
‫א‬.................................................................................................١٣٢
‫א‬‫א‬......................................................................................................١٣١

146. 
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‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬F‫א‬E‫א‬
GOTEVOT appreciates the financial support provided by BAE SYSTEMS