1–

‫א‬‫א‬
 ‫א‬‫א‬

2
  ‫א‬‫א‬ E182F 
‫א‬‫א‬ 1 J 
 

 ‫א‬‫א‬W‫א‬‫א‬
 W‫א‬‫א‬
 W‫א‬
‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫• א‬
‫א‬‫א‬‫• א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ •
 
 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 W‫א‬‫א‬‫א‬
 ٪95‫א‬‫א‬‫א‬
 
 14W‫א‬‫א‬
 
W‫א‬‫א‬‫א‬‫א‬
 •
 •
‫א‬‫א‬‫א‬ •
‫א‬ •
 
 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 
-14-
  ‫א‬‫א‬ E182F 
‫א‬‫א‬ 1 J 
 

Theory of Double Entry ‫א‬‫א‬

 
،‫א‬
K‫א‬،‫א‬‫א‬‫א‬‫א‬K
‫א‬‫א‬‫א‬ 1000‫א‬
  E‫א‬F   ‫א‬ ‫א‬ EF   ‫א‬  K‫א‬ ‫א‬  
 KE2F
 
 
‫א‬‫א‬  
 
 
   
 

‫א‬
‫ﻣﺪﻳﻦ‬  
 
 ‫א‬‫א‬WE2F
 
 ،  ‫א‬ ‫א‬ ‫א‬‫א‬   ‫א‬    ‫א‬ 
 ‫א‬    ، E‫א‬F ‫א‬ EF ‫א‬   ‫א‬ ‫א‬  
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬، ‫א‬
 K‫א‬‫א‬K‫א‬‫א‬‫א‬ ‫א‬
 
 WE1F
 K‫א‬50.000‫א‬‫א‬
 

-15-
  ‫א‬‫א‬ E182F 
‫א‬‫א‬ 1 J 
 

 W‫א‬‫א‬‫א‬
 E3‫א‬‫א‬FW‫א‬
 K50.000،‫א‬‫א‬‫א‬
 K50.000‫א‬،‫א‬‫א‬‫א‬
 
 
‫א‬  
 
 
 
 
‫א‬ ‫א‬  
 
‫א‬   
 
 ‫א‬‫א‬WE3F
 

 W2
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 
 WE2F
 K‫א‬‫א‬E‫א‬F‫א‬40.000‫א‬‫א‬

E4‫א‬‫א‬FW‫א‬
 K40.000،‫א‬‫א‬‫א‬
-16-
  ‫א‬‫א‬ E182F 
‫א‬‫א‬ 1 J 
 

 K40.000‫א‬،‫א‬‫א‬‫א‬
 
 
‫א‬
 
 
 
 
‫א‬ ‫א‬
 
 
‫א‬   
 
 ‫א‬‫א‬WE4F 

 
 
 W2
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 K‫א‬
 
 
 WE3F
 K‫א‬‫א‬‫א‬25.000‫א‬‫א‬
 
E5‫א‬‫א‬FW‫א‬
 K25.000،‫א‬‫א‬‫א‬
 K25.000‫א‬،‫א‬‫א‬‫א‬
 
 

-17-
  ‫א‬‫א‬ E182F 
‫א‬‫א‬ 1 J 
 

 
‫א‬  
 

 
 
 
‫א‬ ‫א‬  
 
‫א‬ 
 
 
 ‫א‬‫א‬WE5F

    ‫א‬ ‫א‬ ‫א‬‫א‬         
 ‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬،
 K‫א‬‫א‬‫א‬‫א‬
 
 W‫א‬‫א‬‫א‬‫א‬
 
 E‫א‬‫א‬F‫א‬‫א‬
 E‫א‬‫א‬F‫א‬‫א‬‫א‬
 
 W‫א‬‫א‬‫א‬‫א‬
 
 E‫א‬‫א‬FL
 E‫א‬‫א‬FL‫א‬
 
 W‫א‬‫א‬
 
 E‫א‬‫א‬FL
 E‫א‬‫א‬FL
-18-
  ‫א‬‫א‬ E182F 
‫א‬‫א‬ 1 J 
 

 
 W2
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
WE1F
 K‫א‬50.000‫א‬‫א‬
 
 W‫א‬
 K،‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬
 
 W‫א‬
 ‫א‬L50.000
 ‫א‬L50.000
 
WE2F
 K‫א‬‫א‬E‫א‬F‫א‬40.000‫א‬‫א‬
 
 W‫א‬
 K،‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬
 
 W‫א‬
 ‫א‬L 40.000

-19-
  ‫א‬‫א‬ E182F 
‫א‬‫א‬ 1 J 
 

 ‫א‬L40.000
 WE3F
 K‫א‬‫א‬‫א‬25.000‫א‬‫א‬
 
 W‫א‬
 K،‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬
 
 W‫א‬
 ‫א‬L25.000
 ‫א‬L25.000
 
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 W‫א‬
 
350.0001423L6L1 ‫א‬‫א‬ K1
 K‫א‬‫א‬
  ‫א‬  ‫א‬‫א‬   1423L6L5   ‫א‬  K2
K20.000
‫א‬‫א‬‫א‬150001423L6L15 K3
K‫א‬
K90001423L6L20‫א‬ K4
30.000‫א‬‫א‬1423L6L25‫א‬ K5
K‫א‬‫א‬
   120.000  ‫א‬‫א‬  ‫א‬ 1423L7L1  ‫א‬  K6
K

-20-
  ‫א‬‫א‬ E182F 
‫א‬‫א‬ 1 J 
 

 70.000‫א‬‫א‬1423L7L10‫א‬ K7
K‫א‬‫א‬
K1500‫א‬‫א‬‫א‬1423L7L15 K8
45.000‫א‬‫א‬1423L7L20‫א‬ K9
K‫א‬
 ‫א‬‫א‬‫א‬‫א‬1423L7L28 ‫א‬ K10
K‫א‬‫א‬‫א‬
1423L7L3025.000‫א‬‫א‬ K11
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 W‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬ 
 W‫א‬
 
 W‫א‬
 K،‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬
 W‫א‬
 ‫א‬L350.000
 ‫א‬L350.000
 
 W2
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬، ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K
 

-21-
  ‫א‬‫א‬ E182F 
‫א‬‫א‬ 1 J 
 

 
 
 W‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬
 W‫א‬
 
 W‫א‬
 K،‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬
 
 W‫א‬
 ‫א‬L20.000
 ‫א‬L20.000
 
 W2
‫א‬‫א‬‫א‬‫א‬G
 K
 ‫א‬‫א‬E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬G
 K‫א‬‫א‬E‫א‬F‫א‬،‫א‬
 

 W‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬
 
 W‫א‬
 K،‫א‬‫א‬‫א‬

-22-
  ‫א‬‫א‬ E182F 
‫א‬‫א‬ 1 J 
 

 K‫א‬،‫א‬‫א‬‫א‬
 
 W‫א‬
 ‫א‬L15K000
 ‫א‬L15K000
 
 W‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬
 
 W‫א‬
 K،‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬
 
 W‫א‬
 ‫א‬L9K000
 ‫א‬L9K000
 
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬‫א‬،،
 
 W‫א‬
 K،‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬‫א‬
 
 W‫א‬

-23-
  ‫א‬‫א‬ E182F 
‫א‬‫א‬ 1 J 
 

 ‫א‬L30.000
 ‫א‬‫א‬L30.000

 W2
E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬EF‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
30.000‫א‬‫א‬‫א‬
 K‫א‬‫א‬

 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬‫א‬،‫א‬
 
 W‫א‬
 K،‫א‬‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬
 
 W‫א‬
 ‫א‬‫א‬L120.000
 ‫א‬L120.000

W‫א‬‫א‬
،70.000‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬

-24-
  ‫א‬‫א‬ E182F 
‫א‬‫א‬ 1 J 
 

 W‫א‬
 K،‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 
 W‫א‬
 ‫א‬L70000
 ‫א‬‫א‬‫א‬L70000
 
 W2
 ‫א‬‫א‬‫א‬‫א‬‫א‬G
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 E‫א‬‫א‬F‫א‬‫א‬‫א‬G
 ‫א‬‫א‬‫א‬‫א‬،E‫א‬F‫א‬‫א‬
 K‫א‬‫א‬‫א‬E‫א‬F‫א‬
 
 
W‫א‬‫א‬
 W‫א‬‫א‬،‫א‬‫א‬‫א‬

 W‫א‬
 K،‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬
 
 
 W‫א‬
 L1500
 ‫א‬L1500

-25-
  ‫א‬‫א‬ E182F 
‫א‬‫א‬ 1 J 
 

 W2
‫א‬ ،‫א‬‫א‬
،،،‫א‬
 K،،
 
 
W‫א‬‫א‬
45.000‫א‬ ‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،
 W‫א‬‫א‬،‫א‬‫א‬،

 W‫א‬
 K،‫א‬‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 
 W‫א‬
 ‫א‬‫א‬L45.000
 ‫א‬‫א‬‫א‬L45.000
 

 W2
 E‫א‬‫א‬F‫א‬‫א‬‫א‬G
 ،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 K‫א‬E‫א‬F‫א‬‫א‬
 ‫א‬،‫א‬‫א‬‫א‬‫א‬G
،‫א‬‫א‬‫א‬، ‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬‫א‬
K‫א‬
-26-
  ‫א‬‫א‬ E182F 
‫א‬‫א‬ 1 J 
 

W‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬،‫א‬‫א‬‫א‬

 W‫א‬
 K،‫א‬‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬
 
 W‫א‬
 ‫א‬‫א‬L30.000
 ‫א‬L30.000
 
W‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬
 W‫א‬

 W‫א‬
 K،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬
 W‫א‬
 ‫א‬L25.000
 ‫א‬L25.000

 W2
‫א‬،‫א‬‫א‬‫א‬‫א‬
 W،‫א‬‫א‬‫א‬‫א‬
 
 
-27-
  ‫א‬‫א‬ E182F 
‫א‬‫א‬ 1 J 
 

 K80.000180.000‫א‬‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬،

 W‫א‬
 K،‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬

 W‫א‬
 ‫א‬L180.000
  
‫א‬L80.000
 L100.000
 
 W2
،‫א‬،‫א‬،‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬   ‫א‬ ‫א‬   E‫א‬F ‫א‬ ‫א‬   E  ‫א‬‫א‬‫א‬
     K‫א‬ ‫א‬ ‫א‬    ‫א‬  ،‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

-28-
  ‫א‬‫א‬ E182F 
‫א‬‫א‬ 1 J 
 

 ‫א‬‫א‬
 
 W‫א‬‫א‬
 
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫ א‬K1
 
K‫א‬،‫א‬،‫א‬،‫א‬‫א‬،‫א‬‫א‬،‫א‬،‫א‬WK‫• א‬
 K‫א‬‫א‬،‫א‬WK‫• א‬
 K‫א‬،‫א‬WK‫א‬ •

W‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫ א‬K2
 
K‫א‬،‫א‬،‫א‬‫א‬،‫א‬WK‫• א‬
 K‫א‬‫א‬‫א‬،‫א‬WK‫א‬‫א‬‫• א‬
 W 2
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬
 K‫א‬‫א‬  
 
 
    ‫א‬‫א‬ ‫א‬   ‫א‬ ‫א‬‫א‬    
 ، ‫א‬ ‫א‬     ‫א‬ ‫א‬ ‫א‬   ، ‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 
 
 
 

-29-
  ‫א‬‫א‬ E182F 
‫א‬‫א‬ 1 J 
 

 ‫א‬‫א‬
 
K‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 
 450.000
 120.000
 1.430.000
 
K‫א‬‫א‬‫א‬K2.000.000
K‫א‬،‫א‬‫א‬ ،‫א‬‫א‬‫א‬
،E‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 

 ‫א‬‫א‬Z‫א‬‫א‬‫א‬‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬،‫א‬
 
 E‫א‬‫א‬‫א‬H‫א‬‫א‬F‫א‬‫א‬Z‫א‬‫א‬‫א‬‫א‬
 
 ‫א‬‫א‬F    ‫א‬   ‫א‬‫א‬  ‫א‬   ‫א‬ 
 W‫א‬‫א‬‫א‬‫א‬،E‫א‬‫א‬‫א‬F‫א‬E
 

 ‫א‬H‫א‬Z‫א‬‫א‬‫א‬‫א‬
 
 
 

-30-
  ‫א‬‫א‬ E182F 
‫א‬‫א‬ 1 J 
 

 
 W2
‫א‬ ‫א‬‫א‬    ‫א‬    ‫א‬   ‫א‬  
‫א‬    ، ‫א‬    E F      
 W‫א‬
 W
 ‫א‬–‫א‬H‫א‬Z‫א‬
 W 
 ‫א‬–‫א‬–‫א‬Z‫א‬
 
 
‫א‬K‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬K‫א‬ 1.500.000
‫א‬‫א‬،E‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 ‫א‬H‫א‬Z‫א‬
 

 

-31-
  ‫א‬‫א‬ E182F 
‫א‬‫א‬ 1 J 
 

 W‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬H‫א‬Z‫א‬
       
 
 
 
 

 

 
 W‫א‬‫א‬‫א‬‫א‬
 
1423L1L1‫א‬‫א‬
 K‫א‬‫א‬250.000
 W‫א‬‫א‬‫א‬
 
 ‫א‬H‫א‬Z‫א‬
 W‫א‬     250.000
 ‫א‬ 250.000  
 
 
250.000 250.000
 
 
 K‫א‬‫א‬‫א‬‫א‬‫א‬

 
 K‫א‬50.000‫א‬1423L1L5
-32-
  ‫א‬‫א‬ E182F 
‫א‬‫א‬ 1 J 
 

 
 W‫א‬‫א‬‫א‬
 
 ‫א‬H‫א‬Z‫א‬
 W‫א‬     200.000
50.000
 ‫א‬ 250.000  
 
 
250.000 250.000
 
 
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
 
 K10.000‫א‬1423L1L6
 
 W‫א‬‫א‬‫א‬

 ‫א‬H‫א‬Z‫א‬
 W‫א‬     200.000
50.000
 ‫א‬ 250.000  
10.000
 W      
10.000
 E‫א‬F
260.000 260.000
 
 
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬

-33-
  ‫א‬‫א‬ E182F 
‫א‬‫א‬ 1 J 
 

 W2
‫א‬E
 ‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬H‫א‬H‫א‬Z‫א‬H‫א‬

 
 K3000‫א‬‫א‬‫א‬1423L1L10
 
 W‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬H‫א‬H‫א‬Z‫א‬H‫א‬
 W‫א‬     197.000
50.000
 ‫א‬ 250.000  
10.000
 W      3000
10.000
 E‫א‬F  
260.000 260.000
 
‫א‬FE
 F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬EF‫א‬E‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬2000‫א‬‫א‬1423L1L12
 W‫א‬‫א‬‫א‬
 

 ‫א‬‫א‬‫א‬H‫א‬H‫א‬Z‫א‬H‫א‬
 W‫א‬     197.000
50.000
 ‫א‬ 250.000  
10.000
 
3000
-34-
  ‫א‬‫א‬ E182F 
‫א‬‫א‬ 1 J 
 

 W 10.000   2000

 2000
 E‫א‬F  
262.000 262.000
 ‫א‬‫א‬  
 
‫א‬‫א‬EF‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬،‫א‬E‫א‬‫א‬F
 K‫א‬‫א‬‫א‬
 
 K‫א‬8000‫א‬‫א‬1423L1L15
 W‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬H‫א‬H‫א‬Z‫א‬H‫א‬
 W‫א‬     205.000
50.000
 ‫א‬ 250.000  
 8000 10.000
 ‫א‬‫א‬    3000
10.000
 W  2000    2000
 E‫א‬F 270.000   270.000
 ‫א‬‫א‬
 
 
EF‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 ،‫א‬E ‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 ‫א‬HE‫א‬ J‫א‬‫א‬‫א‬HF‫א‬Z‫א‬
 W‫א‬     205.000
50.000
 ‫א‬ 250.000  
 8000 10.000
 ‫א‬‫א‬H    
 5000

-35-
  ‫א‬‫א‬ E182F 
‫א‬‫א‬ 1 J 
 

  J 253K000  
   
 W 10.000
 2000
 E‫א‬F
265.000 265.000
 ‫א‬‫א‬
 
 
 W2
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
K  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 
 W‫א‬‫א‬
 K‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬ •
K
K‫א‬‫א‬‫א‬ •
 ‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ •
K‫א‬
 ‫א‬‫א‬‫א‬‫א‬ •
‫א‬ ‫א‬
K‫א‬
 
 W‫א‬
-36-
  ‫א‬‫א‬ E182F 
‫א‬‫א‬ 1 J 
 

‫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،EF‫א‬‫א‬‫א‬‫• א‬
‫א‬K‫א‬ 500.000‫א‬K‫א‬
W
 ‫א‬L500.000
 ‫א‬L500.000
 
 
F‫א‬،E‫א‬F‫א‬‫א‬‫א‬
 K‫א‬E‫א‬

-37-
  ‫א‬‫א‬ E182F 
‫א‬‫א‬ 1 J 
 

 E2F
 
 W‫א‬‫א‬
 

 W‫א‬‫א‬ExF‫א‬‫א‬E√F

‫א‬ ‫א‬‫א‬EF K1
 K‫א‬
 
 K‫א‬‫א‬‫א‬‫א‬‫א‬EF K2
 
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K3
 
‫א‬‫א‬‫א‬EF K4
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 
‫א‬،EF‫א‬‫א‬‫א‬‫א‬EF K5
 K‫א‬‫א‬‫א‬
 
 
 
 
 
 
 
 
 
-38-
  ‫א‬‫א‬ E182F 
‫א‬‫א‬ 1 J 
 

 W‫א‬‫א‬

 W‫א‬‫א‬‫א‬
‫א‬35000‫א‬85000‫א‬‫א‬  J1
 W
‫א‬ JK85000 JK50000 JK120.000 J
 K
 
 W‫א‬‫א‬‫א‬‫א‬  J2
K‫א‬ JK‫א‬‫א‬  J
 K‫א‬‫א‬ JK‫א‬ J
 

470.000‫א‬375.000‫א‬‫א‬‫א‬‫א‬‫א‬  J3
 W‫א‬
375.000 JK95.000 JK845.000 JK470.000 J
 K

،‫א‬245.000‫א‬‫א‬  J4
 W‫א‬
 K490.000 JK245.000 JK980.000 JK735.000 J

120.000‫א‬‫א‬  J5
W‫א‬‫א‬‫א‬K‫א‬80.000
K‫א‬ JK‫א‬ J
K JK‫א‬ J

-39-