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