مبادئ المحاسبة 2 PRA2 108 PDF

‫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‫א‬‫א‬‫א‬‫א‬ ‫א‬K‫א‬‫א‬‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬‫א‬ K‫א‬ ‫א‬‫א‬        ‫א‬ ‫א‬ ‫א‬   ‫א‬  K‫א‬‫א‬‫א‬  ‫א‬ ‫א‬  ‫א‬ ‫א‬  ‫א‬  ‫א‬  K   ‫א‬       K‫א‬      ‫א‬ ‫א‬  ‫א‬    ‫א‬       K   K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ W‫א‬ ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬  K ‫א‬ ‫א‬‫א‬ ‫א‬  ‫א‬‫א‬          W‫א‬‫א‬ ‫א‬‫א‬ ‫א‬  ‫א‬    ‫א‬       ? K?‫א‬ 3 PRA2 108 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬    ‫א‬  K‫א‬    ‫א‬   ‫א‬ -2-  ‫א‬‫א‬ ‫א‬‫א‬  ‫א‬‫א‬  ‫א‬K‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬ W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬   ‫א‬ ‫א‬‫א‬‫א‬  ‫א‬  J– ‫א‬–   ‫א‬‫א‬‫א‬‫א‬ W‫א‬‫א‬ W‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ J K K‫א‬ J KEF‫א‬‫א‬ J ‫א‬‫א‬‫א‬‫א‬‫א‬ J K‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬ J 4 PRA2 108 -3-  ‫א‬‫א‬ ‫א‬‫א‬  ‫א‬‫א‬  W‫א‬‫א‬ ‫א‬K‫א‬‫א‬ ‫א‬ W‫א‬‫א‬ WW‫א‬K  ‫א‬ ‫א‬‫א‬‫א‬ ‫א‬      ‫א‬‫א‬  W ‫א‬‫א‬  J K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬    ‫א‬ ‫א‬   ‫א‬ ‫א‬  ‫א‬  W‫א‬  J K‫א‬‫א‬‫א‬‫א‬ WK W‫א‬‫א‬ W‫א‬ J  ‫א‬ ‫א‬   ‫א‬  ‫א‬  ‫א‬  ‫א‬   K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ W‫א‬ J ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬ KEF‫א‬‫א‬ W‫א‬ J     ‫א‬ ‫א‬‫א‬ ‫א‬   ‫א‬  ‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬ 5 PRA2 108 -4-  ‫א‬‫א‬ ‫א‬‫א‬  ‫א‬‫א‬  W‫א‬ J ‫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    K‫א‬ ‫א‬‫א‬ ‫א‬  ‫א‬  ‫א‬  ‫א‬  W‫ א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬  ‫א‬   ‫א‬    ‫א‬   W‫ א‬ K‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬W‫ א‬ ‫א‬، K‫א‬‫א‬ ‫א‬‫א‬K‫א‬‫א‬W‫ א‬ K  ، ‫א‬ ‫א‬   ‫א‬  ‫א‬  ‫א‬   W‫ א‬ K‫א‬،‫א‬‫א‬‫א‬‫א‬ 6 PRA2 108 -5-  ‫א‬‫א‬ ‫א‬‫א‬  ‫א‬‫א‬   ‫א‬  WE‫א‬‫א‬F‫א‬  W‫א‬K‫א‬‫א‬‫א‬ W‫א‬‫א‬‫ א‬ J1 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬ W‫א‬‫ א‬ J2 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬K‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ W‫א‬‫ א‬ J3 ‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬   W‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ W‫א‬  W‫א‬‫ א‬ J1 ‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 7 PRA2 108  W‫א‬‫ א‬ J2 ‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬ -6-  ‫א‬‫א‬ ‫א‬‫א‬  ‫א‬‫א‬  W‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬ W‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬ W‫א‬ ‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬ W‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬ W‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬ WE‫א‬F‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 8 PRA2 108 -7-  ‫א‬‫א‬ ‫א‬‫א‬  ‫א‬‫א‬  W‫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K‫ א‬  K‫א‬‫א‬،‫א‬K‫ א‬  K‫א‬،‫א‬K‫א‬ K‫א‬ W‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫ א‬K2 K‫א‬،‫א‬،‫א‬‫א‬،‫א‬K‫ א‬ K‫א‬‫א‬،‫א‬K‫א‬‫א‬‫ א‬ ‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬    W 2 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬    W‫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  W‫א‬‫א‬‫א‬ 9 PRA2 108 ‫א‬‫ א‬ ‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬K -8-  ‫א‬‫א‬ ‫א‬‫א‬  ‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬K‫א‬  K‫א‬‫א‬   ‫א‬‫ א‬ ‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬،E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬  K‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫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K‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬    W‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬  W‫א‬‫א‬K‫א‬  ‫א‬‫ א‬ 10 PRA2 108 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬650.000‫א‬K‫א‬ ،‫א‬‫א‬‫א‬‫א‬‫א‬ -9-