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




    
٢ J

    ١٤٢
                                          ١٤٢                                      ‫א‬
                                            ٢J                                   
                                                      

                  W،،‫א‬‫א‬،‫א‬
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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‫א‬‫א‬‫א‬
  W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                   
                                                                K‫א‬‫א‬‫א‬
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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‫א‬‫א‬
  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
       ‫א‬  ‫א‬   ،‫א‬   
                                       K‫א‬‫א‬،‫א‬‫א‬
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  ‫א‬? ?  ? ٢ J   ? ‫א‬‫א‬  
                               K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
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  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ،‫א‬،‫א‬‫א‬‫א‬‫א‬
                             K‫א‬‫א‬‫א‬‫א‬‫א‬
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     W    ‫א‬ ‫א‬ ‫א‬    ‫א‬
                                                                                                 K‫א‬
                                                                                                     
 ‫א‬‫א‬‫א‬‫א‬                                            
                                    ١٤٢                                         ‫א‬
                                      ٢J                                    
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 ‫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
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 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٢‫א‬‫א‬
                                 K‫א‬‫א‬‫א‬‫א‬‫א‬
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      ‫א‬‫א‬‫א‬
                                                                                           W‫א‬
                                                      W‫א‬‫א‬‫א‬W‫א‬‫א‬
                                                                     ‫א‬W‫א‬‫• א‬
                                                                      ‫א‬W‫א‬‫• א‬
                                                           ‫א‬‫א‬‫א‬‫א‬W‫א‬‫• א‬
                                                                     W‫א‬‫א‬W‫א‬‫א‬
                         ‫א‬‫א‬‫א‬‫א‬W‫א‬‫• א‬
                                                       ‫א‬W‫א‬‫• א‬
                                                  ‫א‬‫א‬‫א‬‫א‬W‫א‬‫• א‬
                                                                                    W‫א‬‫א‬
                         ‫א‬‫א‬‫• א‬
                                                                                    W‫א‬‫א‬‫א‬
                     ‫א‬‫א‬‫א‬‫א‬‫א‬‫• א‬
                                 ١٤٢                                     ‫א‬
                                   ٢J                                 
                                          

                                                                            W‫א‬‫א‬
               ‫א‬‫א‬‫א‬‫א‬‫• א‬
                                                                            W‫א‬‫א‬
     ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫• א‬
                                     K‫א‬‫א‬‫א‬
                                                                             W‫א‬‫א‬
                                                                  ‫א‬W‫א‬‫• א‬
                                                        ‫א‬‫א‬W‫א‬‫• א‬
                                                                                             
                                                      ‫א‬‫א‬‫א‬
                                                   ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]
                                                       ‫א‬‫א‬‫א‬‫א‬




                                 ٢ J
                             ‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬




١


                                         -٥-
    ‫א‬‫א‬                        ١٤٢                               ‫א‬
‫א‬‫א‬‫א‬              ٢J                            



 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
                                                                                     K‫א‬
                                                                                             
                                                                                 W‫א‬‫א‬
                                              W‫א‬‫א‬‫א‬
                                                         ‫א‬‫א‬ •
                                                               ‫א‬‫א‬‫• א‬
                                                                 ‫א‬‫א‬‫• א‬
                                                                                             
                            ٪٩٠‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬
                                                                                             
                                                                 ٥W‫א‬‫א‬
                                                                                             
                                                                             W‫א‬‫א‬
                                                                        ‫א‬ •
                                                                     •
                                                                           ‫א‬ •
                                                                                •
                                                                                             
                                                                             W‫א‬‫א‬
                                                                          ١‫א‬
                                                                                             
                                                                                             




                                             -١-
    ‫א‬‫א‬                                  ١٤٢                                    ‫א‬
‫א‬‫א‬‫א‬                        ٢J                                 



                                     Purchases ‫א‬W‫א‬‫א‬
                                                                                                           
  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                W‫א‬‫א‬‫א‬
                                                                                                           
                   ‫א‬               ‫א‬‫א‬‫א‬                 ‫א‬‫א‬
         
                                               E١J ٢F
             J ‫א‬J ‫א‬‫א‬‫א‬‫א‬                            
‫א‬،‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
                                                                                         K‫א‬‫א‬
                                                                                                           
                                                                  W‫א‬‫א‬
     ‫א‬L‫א‬‫א‬‫א‬
    ‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
     ‫א‬‫א‬‫א‬L‫א‬‫א‬‫א‬
               W‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬L
                                                                                                           
                                                                                                       W١
   ‫א‬‫א‬٣٤٠٠٠‫א‬‫א‬١١L١٣
                                                                    W‫א‬‫א‬،‫א‬
                                                               
              ‫ א‬                                        ‫ א‬ ‫א‬       
                           ‫א‬    ‫א‬
              ١١L١٣                                     ‫א‬L                  ٣٤٠٠٠
                                                        ‫א‬L ٣٤٠٠٠                

                                                       -٢-
    ‫א‬‫א‬                                ١٤٢                              ‫א‬
‫א‬‫א‬‫א‬                      ٢J                           



                                                                                              W٢
                                            K‫א‬،‫א‬‫א‬
                                                                        W‫א‬‫א‬
               ‫ א‬                                  ‫ א‬ ‫א‬     
                           ‫ א‬‫א‬
               ١١L١٣                                  ‫א‬L            ٣٤٠٠٠
                                           ?‫?א‬‫א‬‫א‬L ٣٤٠٠٠         

                                                                                                  
‫א‬‫א‬‫א‬‫א‬‫א‬
   ‫א‬‫א‬‫א‬‫א‬، ‫א‬
    ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬L‫א‬‫א‬
                                                                                  K‫א‬
                                                                                                  
                                        Purchase Returns and AllowancesW‫א‬‫א‬
       ‫א‬‫א‬‫א‬‫א‬‫א‬
   ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
        ‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
  L‫א‬‫א‬L‫א‬‫א‬
   ‫א‬‫א‬L‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
     ‫א‬‫א‬Contra Account
                                                                                              K‫א‬
                                                                                                  
                                                                    W‫א‬‫א‬
                   
 ‫א‬‫א‬١١L١٥،E٢FW٣
                                         K٣٠٠٠‫א‬‫א‬‫א‬
                                                                                                  
                                                     -٣-
    ‫א‬‫א‬                                  ١٤٢                                      ‫א‬
‫א‬‫א‬‫א‬                        ٢J                                  



                                                                    W‫א‬
        ‫ א‬                                                   ‫ א‬ ‫א‬           
                   ‫ א‬‫א‬
       ١١L١٥                                     ‫א‬J ‫א‬‫א‬L                    ٣٠٠٠
                                          ‫א‬‫א‬L           ٣٠٠٠           

                                                                                                            
       ‫א‬‫א‬١١L١٦،E٢FW٤
        ١١L١٣‫א‬‫א‬‫א‬١٠٠٠‫א‬
                                             ‫א‬‫א‬‫א‬‫א‬
                                                                                                            
                                                                       W١١L١٦‫א‬
       ‫ א‬                                                     ‫א‬    ‫א‬ 
                    ‫ א‬‫א‬
         ١١L١٦                                      ‫א‬J ‫א‬‫א‬L                    ١٠٠٠
                                           ‫א‬‫א‬L ١٠٠٠                    

                                                                                                            
          ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                                    ‫؟‬‫א‬
   ‫א‬‫א‬‫א‬E٢F‫א‬‫א‬‫א‬‫א‬‫א‬
٣٠٠٠٠‫א‬E٤FE٣F‫א‬‫א‬
                                                      W‫א‬‫א‬‫א‬




                                                       -٤-
     ‫א‬‫א‬                                ١٤٢                             ‫א‬
‫א‬‫א‬‫א‬                   ٢J                             



                                                                                                    
 ‫א‬                            ‫א‬J ‫א‬‫א‬L                                      
                  ‫ א‬ ‫א‬      ‫א‬                            ‫ א‬ ‫א‬
 ‫א‬
 ٥L١٣               ‫א‬L   ٣٤٠٠٠         ٥L١٥  ‫א‬‫א‬L  ٣٠٠٠
                                                 ٥L١٦  ‫א‬‫א‬L  ١٠٠٠
                                                                      E‫א‬F‫א‬     ٣٠٠٠٠
                                                                                         
                                      ٣٤٠٠٠                                                      ٣٤٠٠٠
                                                                 Purchase Discount W‫א‬
                                                                             W‫א‬
                            ‫א‬‫א‬‫א‬‫א‬ •
                                               ‫א‬‫א‬‫א‬ •
                                                                                                    
                                                                       Trade DiscountW‫א‬‫א‬
    ‫א‬‫א‬‫א‬‫א‬
٢٠‫א‬‫א‬‫א‬‫א‬،٨٠‫א‬١٠٠
                                                                      K‫א‬
                                                                                                    
                                                                                 W‫א‬
             ‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬١٠٠٠‫א‬‫א‬،‫א‬
   ٤٠٠‫א‬‫א‬‫א‬‫א‬‫א‬،٥٠٠٠٥٤٠٠
                                                              K‫א‬
                                                                                                    




                                                     -٥-
    ‫א‬‫א‬                            ١٤٢                               ‫א‬
‫א‬‫א‬‫א‬                  ٢J                           



                                                                       Cash DiscountW‫א‬‫א‬
     ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬L‫א‬‫א‬
                                                                                         K‫א‬
                                                                                                  
                                                                                          W١
‫א‬‫א‬١١٥٠٠١٠‫א‬‫א‬١٠L٢
٤٥‫א‬‫א‬٢٠‫א‬‫א‬‫א‬٪٢‫א‬٪١٠
                                                                                                 
                                                                                               K
                                                                                                  
                                     W‫א‬‫א‬‫א‬
                                                          W‫א‬٤٥L٢٠L٢W‫א‬
                                                        ‫א‬‫א‬‫א‬ ٪٢ •
                                                   ‫א‬‫א‬‫א‬ ٢٠ •
                                                  ٤٥‫א‬‫א‬ ٤٥ •
                                                   
                                                                                                  
 W‫א‬‫א‬
                               W١٠L٢‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                                  
                                                              ١١٥٠Z٪١٠×١١٥٠٠Z‫א‬‫א‬
                    E‫א‬‫א‬١١٥٠–١١٢٠٠F١٠٣٥٠‫א‬‫א‬‫א‬‫א‬
                                                                                                  




                                                 -٦-
    ‫א‬‫א‬                                   ١٤٢                                    ‫א‬
‫א‬‫א‬‫א‬                         ٢J                                



                                                                                         W١٠L٢‫א‬‫א‬
          ‫ א‬                                                  ‫ א‬ ‫א‬       
                     ‫ א‬‫א‬
           ١٠L٢                                               ‫א‬L               ١٠٣٥٠
                                               ?‫א‬?‫א‬‫א‬L ١٠٣٥٠                  


                                                                                                          
                                                         W‫א‬‫א‬‫א‬
    ‫א‬١٠L١٩‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
                                                                      W‫א‬‫א‬‫א‬
                                                                                                          
                                                                      ٢٠٧=٪٢×١٠٣٥٠Z‫א‬‫א‬
                                E‫א‬‫א‬٢٠٧J ١٠٣٥٠F١٠١٤٣‫א‬
                                                                                     W١٠L١٩‫א‬‫א‬
              ‫ א‬                                           ‫ א‬ ‫א‬       
                           ‫ א‬‫א‬                                      
              ١٠L٢٠                         ?‫א‬?‫א‬‫א‬L                   ١٠٣٥٠
                                                                    
                                                     ‫א‬‫א‬L  ٢٠٧
                                                                     ‫א‬L ١٠١٤٣
                                                                             
                                                                                                          
       ‫א‬‫א‬‫א‬‫א‬‫א‬L
                                                                K‫א‬
                                                                                                          

                                                        -٧-
      ‫א‬‫א‬                                ١٤٢                               ‫א‬
  ‫א‬‫א‬‫א‬                      ٢J                           



                                                           W‫א‬‫א‬‫א‬
      ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                       K١٠٣٥٠‫א‬‫א‬٤٥
                W‫א‬‫א‬١١L١٠‫א‬‫א‬‫א‬‫א‬
                                                                                                      
                ‫ א‬                                      ‫ א‬ ‫א‬    
                             ‫ א‬‫א‬                                 
                 ١L١٠                      ?‫א‬?‫א‬‫א‬L             ١٠٣٥٠
                                                     ‫א‬L ١٠١٤٣


                                                                                                      
                                                              Freight in Expenses W‫א‬
   ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
       ‫א‬‫א‬‫א‬‫א‬K‫א‬
  ‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
                  
       ‫א‬‫א‬‫א‬
                                                                    K‫א‬‫א‬‫א‬
                                                                                                      
                                                                                                 W
 ‫א‬‫א‬‫א‬١٣٥٠٠٠‫א‬‫א‬‫א‬‫א‬٧L٦
                              K‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٧L١٢
                                                                                          K١٠٦٠٠




                                                       -٨-
    ‫א‬‫א‬                                      ١٤٢                               ‫א‬
‫א‬‫א‬‫א‬                            ٢J                            



                                                                          W٧L٦‫א‬‫א‬
              ‫ א‬                                          ‫ א‬ ‫א‬  
                           ‫ א‬‫א‬
              ٧L٦                                       ‫א‬L               ١٣٥٠٠٠
                                                                ‫א‬L ١٣٥٠٠٠
                                                                                    
                                                                                                            
                             W‫א‬٧L١٢
    ‫ א‬                                                            ‫ א‬ ‫א‬     
               ‫ א‬‫א‬                                                         
     ٧L١٢                           ‫א‬L                      ١٠٦٠٠
                                                                         ‫א‬L ١٠٦٠٠
                                                                                             
                                                                                                           
    ‫א‬‫א‬‫א‬‫א‬
   K‫א‬‫א‬‫א‬‫א‬
      ‫א‬‫א‬‫א‬‫א‬
                                                                                         K‫א‬
                                                                                Net PurchasesW‫א‬
                                             W‫א‬‫א‬
                                                     CCC                                  ‫א‬
                                        CCC          CCC                    ‫א‬W
                                                                                                  W
                                                     CCC                     ‫א‬‫א‬
                                           ECCCF      CCC                                 ‫א‬‫א‬
                                        CCC                                                ‫א‬

                                                              -٩-
     ‫א‬‫א‬                               ١٤٢                                   ‫א‬
 ‫א‬‫א‬‫א‬                     ٢J                                   



                                                                                  W
                                     W‫א‬‫א‬‫א‬‫א‬‫א‬
   ١٤٢٣‫א‬‫א‬‫א‬‫א‬
                                                                                                               W
 ‫א‬١٥٠٠٠‫א‬‫א‬٦L٢ K١
                                  K١٠‫א‬‫א‬‫א‬٪٥‫א‬٪١٠
 ‫א‬‫א‬٤٠٠‫א‬٦L٤ K٢
                                                                             K‫א‬‫א‬
      ١٥٠٠‫א‬٦L٧ K٣
                                           ‫א‬‫א‬٦L١١ K٤
                                                                                                    W‫א‬
                                            ‫א‬‫א‬‫א‬‫א‬ J ١
              ،‫א‬‫א‬L،‫א‬LW‫א‬‫א‬ J ٢
                                              ‫א‬‫א‬L،‫א‬L
                                                                           ‫א‬ J ٣
                                                                                                          W‫א‬
                                                                                W‫א‬‫א‬            K١
     ‫ א‬                                                   ‫ א‬ ‫א‬  
                ‫ א‬‫א‬                                                                              
     ٦L٢                                                       ‫א‬L                 ١٣٥٠٠
                                           ‫א‬J ‫א‬‫א‬L           ١٣٥٠٠              
                                    ?٪١٠‫א‬‫א‬?
     ٦L٤                                      ‫א‬L                        ٤٠٠
                                                              ‫א‬L  ٤٠٠
                                          ?‫א‬‫א‬‫א‬?
     ٦L٧                                   ‫א‬J ‫א‬‫א‬L                        ١٥٠٠
                                                 ‫א‬‫א‬L  ١٥٠٠

                                                    - ١٠ -
    ‫א‬‫א‬                                            ١٤٢                                      ‫א‬
‫א‬‫א‬‫א‬                               ٢J                                         



                                                                          ?‫א‬?
      ٦L١١                                           ‫א‬J ‫א‬‫א‬L                              ١٢٠٠٠
                                                                                           
                                                                    ‫א‬‫א‬L  ٦٠٠
                                                                                    ‫א‬L    ١١٤٠٠
                                              ?‫א‬‫א‬‫א‬‫א‬‫א‬ ?
                                                                                                                                
                                                                                                      W‫א‬E٢
   ‫א‬                                                ‫א‬L                                                 
   ‫ א‬                    ‫ א‬ ‫א‬            ‫ א‬                            ‫ א‬ ‫א‬
                  ‫א‬                                                    ‫א‬
                                                             ٦L٢               ‫א‬‫א‬‫א‬L           ١٣٥٠٠
                                  ‫א‬       ١٣٥٠٠                                                                     
                                                                                                                            
                                                                                                                                
        ‫א‬                                   ‫א‬L                                            
           ‫א‬                       ‫א‬        ‫א‬     ‫ א‬                   ‫א‬      ‫א‬
                      ‫א‬                                                        ‫א‬
                                                                   ٦L٤                ‫א‬L  ٤٠٠
                                       ‫ א‬ ٤٠٠                                                                  
                                                                                                                                




                                                               - ١١ -
    ‫א‬‫א‬                                             ١٤٢                                         ‫א‬
‫א‬‫א‬‫א‬                            ٢J                                            




       ‫א‬                                       ‫א‬‫א‬L                                             
       ‫א‬                             ‫א‬            ‫א‬    ‫א‬                 ‫א‬       ‫א‬
                 ‫א‬                                                                ‫א‬
       ٦L٧                ‫א‬J ‫א‬‫א‬L                ١٥٠٠                                               
                                                                                                   ‫א‬       ١٥٠٠
                                                                                                                             
       ‫א‬                                      ‫א‬‫א‬L                                                 
       ‫א‬                           ‫ א‬ ‫א‬              ‫א‬              ‫א‬        ‫א‬
                 ‫א‬                                                                ‫א‬
      ٦L١١                   ‫א‬J ‫א‬‫א‬L  ٦٠٠                                                           
                                                                                              ‫א‬          ٦٠٠
                                                                                                                             
                                                                                                    W‫א‬ (٣
                                   ١٣٥٠٠                                               ‫א‬
                       ١٣٩٠٠        ٤٠٠                                  ‫א‬W
                                                                                                W
                                  ١٥٠٠                                               ‫א‬‫א‬
                    E٢١٠٠F          ٦٠٠                                                ‫א‬‫א‬
                       ١١٨٠٠                                                                ‫א‬

                                                               
                                                               
                                                               
                                                               




                                                                   - ١٢ -
     ‫א‬‫א‬                              ١٤٢                               ‫א‬
 ‫א‬‫א‬‫א‬                   ٢J                             



                                            E١١F
                                                                                         W‫א‬‫א‬
                     W‫א‬‫א‬ECF‫א‬‫א‬E√F
                                                            
                                       .‫א‬‫א‬ ‫א‬ EF .١

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٢
                              K‫א‬‫א‬‫א‬‫א‬
      ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٣
                                                                                K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٤
                                                                   K‫א‬‫א‬
   ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٥
                                                                K‫א‬
                                                                                                   
                                                                                   W‫א‬‫א‬
                                        W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬٨٠٠٠‫א‬‫א‬١L١J
              K‫א‬‫א‬‫א‬‫א‬٪٢‫א‬‫א‬
        K‫א‬‫א‬‫א‬‫א‬‫א‬٣٠٠‫א‬١L٢J
   K‫א‬٥٠٠‫א‬‫א‬١L٦J
                                      
                                     K‫א‬‫א‬‫א‬‫א‬‫א‬١L٨J
                                                                                                   
                                                                                    W‫א‬‫א‬
                                           ‫א‬‫א‬‫א‬‫א‬ J ١
              ،‫א‬‫א‬L،‫א‬LW‫א‬‫א‬ J ٢
                                                                    ‫א‬L
                                                                      K‫א‬ J ٣


                                                  - ١٣ -
    ‫א‬‫א‬                        ١٤٢                              ‫א‬
‫א‬‫א‬‫א‬              ٢J                           



                                 ‫א‬W‫א‬‫א‬
   ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
                                                                                    K‫א‬
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                                                                                 W‫א‬‫א‬
                                              W‫א‬‫א‬‫א‬
                                                         ‫א‬‫א‬ •
                                                              ‫א‬‫א‬‫• א‬
                                                                 ‫א‬‫א‬‫• א‬
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                            ٪٩٠‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬
                                                                                            
                                                                ٥W‫א‬‫א‬
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                                                                            W‫א‬‫א‬
                                                                       ‫א‬ •
                                                                    •
                                                                          ‫א‬ •
                                                                               •
                                                                                            
                                                                            W‫א‬‫א‬
                                                                         ١‫א‬
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                                            - ١٤ -
     ‫א‬‫א‬                                ١٤٢                                       ‫א‬
 ‫א‬‫א‬‫א‬                      ٢J                                   



                                               Sales ‫א‬
      ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬
                                                                           K‫א‬‫א‬‫א‬‫א‬
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                                                              W‫א‬‫א‬‫א‬
    ‫א‬‫א‬‫א‬‫א‬‫א‬     
   ‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬L
       ‫א‬‫א‬L‫א‬،‫א‬‫א‬
     W‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬L
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                                                                                                      W١
١٦٠٠٠‫א‬‫א‬١٠L٤
                                                                                         K‫א‬‫א‬
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                             W‫א‬‫א‬‫א‬
                            ‫ א‬                               ‫א‬     ‫א‬      
                                     ‫א‬       ‫א‬                                                   
                             ١٠L٤                                ‫א‬L                ١٦٠٠٠
                                                                  ‫א‬L   ١٦٠٠٠             

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                                                                                                      W٢
                              ‫א‬‫א‬‫א‬،‫א‬‫א‬
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     ‫א‬‫א‬                                         ١٤٢                               ‫א‬
 ‫א‬‫א‬‫א‬                               ٢J                           



                                                        W‫א‬‫א‬‫א‬
                            ‫ א‬                                           ‫א‬     ‫א‬        
                                     ‫ א‬‫א‬
                            ١٠L٤                              ‫א‬‫א‬L                ١٦٠٠٠
                                                                            ‫א‬L ١٦٠٠٠

  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
          ‫א‬‫א‬‫א‬‫א‬KE‫א‬LF
                                                                   K‫א‬
                                                                                                                  
                                                      Sales Returns and AllowancesW‫א‬‫א‬
                                                                          
     ‫א‬‫א‬،
‫א‬‫א‬‫א‬‫א‬
     ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
         ‫א‬‫א‬L‫א‬‫א‬L
 ‫א‬‫א‬K‫א‬‫א‬L
                             K‫א‬‫א‬‫א‬Contra Account
                                                                                                             W٣
   ٢٠٠٠‫א‬١٠L١٢،E٢F‫א‬
                                                                   K‫א‬
                               WE‫א‬F‫א‬‫א‬‫א‬
              ‫ א‬                                                  ‫ א‬ ‫א‬  
                            ‫א‬     ‫א‬
              ١٠L١٢                                   ‫א‬‫א‬L                     ٢٠٠٠
                                                    ‫א‬J ‫א‬L  ٢٠٠٠
                                                                                                                  



                                                              - ١٦ -
         ‫א‬‫א‬                                    ١٤٢                                     ‫א‬
  ‫א‬‫א‬‫א‬                            ٢J                                     



                                                                                                                 W٤
        ‫א‬‫א‬‫א‬١٠L٢٥،E٢F‫א‬
          ‫א‬١٥٠٠‫א‬‫א‬‫א‬
                                                                 K‫א‬‫א‬‫א‬‫א‬
                                                                                                                       
                         W‫א‬E‫א‬F‫א‬
         ‫ א‬                                                        ‫ א‬ ‫א‬  
                     ‫א‬      ‫א‬
         ١٠L٢٥                                 ‫א‬‫א‬L                             ١٥٠٠
                                                ‫א‬J ‫א‬L               ١٥٠٠
                                                                                                                       
                                 ‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬‫א‬‫א‬‫א‬E٢F‫א‬‫א‬‫א‬‫א‬
        ١٢٥٠٠‫א‬E٤FE٣F‫א‬
                                                   W‫א‬‫א‬‫א‬
                                                                                                                       
 ‫א‬                                     ‫א‬‫א‬L                                              
 ‫ א‬                                      ‫ א‬ ‫א‬       ‫ א‬               ‫א‬        ‫א‬
             ‫א‬                                                                  ‫א‬
 ١٠L١٢                        ‫א‬L  ٢٠٠٠              ١٠L٤               ‫א‬L        ١٦٠٠٠
                                         ‫א‬                                                        
 ١٠L٢٥                        ‫א‬L  ١٥٠٠                                                          
                                          ‫א‬        
                              E‫א‬F‫א‬              ١٢٥٠٠
                                                         
                                                                  ١٦٠٠٠                                             ١٦٠٠٠
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                                                                - ١٧ -
     ‫א‬‫א‬                               ١٤٢                                         ‫א‬
 ‫א‬‫א‬‫א‬                     ٢J                                     



                                                                                    Sales DiscountW‫א‬
    ‫א‬‫א‬‫א‬‫א‬‫א‬
       ‫א‬،‫א‬‫א‬‫א‬
                      
٧٠٠‫א‬‫א‬١٠٠٠٠‫א‬K‫א‬
   ‫א‬KE‫א‬‫א‬٧٠٠J ١٠٠٠٠F٩٣٠٠
                                                                         
      ‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
        ‫א‬‫א‬‫א‬‫א‬‫א‬
       ‫א‬‫א‬‫א‬‫א‬‫ א‬L
                                                                                                      K
                                                                                                              
                                                                                                         W٥
 ٤٥٠٠٠‫א‬‫א‬١٤٢٣L٥L١
     ‫א‬‫א‬،‫א‬‫א‬‫א‬
                                                      
                                                    K١٥‫א‬‫א‬‫א‬٪٢‫א‬
                                                                                                              
                                 W‫א‬‫א‬‫א‬
                                         E‫א‬F
         ‫ א‬                                       ‫א‬    ‫א‬     
                    ‫א‬      ‫א‬
         ٥L١                                 ‫א‬‫א‬J ‫א‬L                           ٤٥٠٠٠
                                                      ‫א‬L  ٤٥٠٠٠
                                                                                
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                                                    - ١٨ -
     ‫א‬‫א‬                                   ١٤٢                                         ‫א‬
 ‫א‬‫א‬‫א‬                         ٢J                                     



                                                          W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬E‫א‬‫א‬F‫א‬‫א‬K‫א‬‫א‬٥L٨
                                           W‫א‬‫א‬‫א‬
                                                                                                W‫א‬‫א‬
    ٩٠٠ =E‫א‬‫א‬F‫א‬‫א‬٪٢× ‫א‬‫א‬‫א‬٤٥٠٠٠
           ‫א‬‫א‬E‫א‬‫א‬٩٠٠J ٤٥٠٠٠F٤٤{١٠٠
                                                                                                                      
                                     W٥L٨‫א‬
                                            E‫א‬F
      ‫ א‬                                                ‫א‬    ‫א‬         
                ‫א‬      ‫א‬
      ٥L٨                                                                                        
                                                                      ‫א‬L                   ٤٤١٠٠
                                                        ‫א‬‫א‬L                              ٩٠٠
                                                   ‫א‬‫א‬J ‫א‬L  ٤٥٠٠٠
                                                                                      
                                                                                                                      
                                                           W‫א‬‫א‬
  ‫א‬‫א‬‫א‬‫א‬٦L٢‫א‬‫א‬
                                 W‫א‬٤٥٠٠٠‫א‬‫א‬
                                            E‫א‬F
              ‫ א‬                                                  ‫ א‬ ‫א‬  
                         ‫ א‬‫א‬
              ٦L٢                                                         ‫א‬L                         ٤٥٠٠٠
                                                          ‫א‬‫א‬J ‫א‬L               ٤٥٠٠٠
                                                                                                                      
                                                        - ١٩ -
    ‫א‬‫א‬                               ١٤٢                               ‫א‬
‫א‬‫א‬‫א‬                     ٢J                            



                                     W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
                      K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                                     
                                                                                                  W
     ‫א‬٨٠٠٠‫א‬‫א‬٥L٤،E٥F
                                             K‫א‬‫א‬
                                                                 W‫א‬
                     ‫ א‬                                  ‫ א‬ ‫א‬  
                            ‫ א‬‫א‬
                     ٥L٤                   ‫א‬‫א‬L                   ٨٠٠٠
                                                         ‫א‬‫א‬‫א‬L  ٨٠٠٠
                                                                                                     
      ‫א‬‫א‬٣٧٠٠٠‫א‬‫א‬‫א‬
  ‫א‬                                   ‫א‬‫א‬J ‫א‬L                                     
   ‫ א‬                           ‫ א‬ ‫ א‬‫ א‬            ‫א‬       ‫א‬
             ‫א‬                                                   ‫א‬
   ٥L٤                ‫א‬‫א‬L       ٨٠٠٠  ٥L١            ‫א‬L  ٤٥٠٠٠
                                     ‫٠٠٠٧٣ א‬                                                 
                                                      W‫א‬‫א‬
             ٧٤٠ =‫א‬‫א‬٪٢×‫א‬‫א‬‫א‬‫א‬٣٧٠٠٠




                                                   - ٢٠ -
    ‫א‬‫א‬                                       ١٤٢                                ‫א‬
‫א‬‫א‬‫א‬                          ٢J                                 



                                                                       W٥L٨‫א‬
                               ‫ א‬                                ‫ א‬ ‫א‬  
                                       ‫ א‬‫א‬
                                ٥L٨                                                             
                                                                               ‫א‬L              ٣٦٢٦٠
                                                                    ‫א‬‫א‬L                  ٧٤٠
                                                               ‫א‬‫א‬J ‫א‬L ٣٧٠٠٠

  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬٣٧٠٠٠‫א‬‫א‬‫א‬
                                                                                                 K‫א‬‫א‬
                                                                                    Net SalesW‫א‬
     ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                      W‫א‬‫א‬‫א‬
                                                                                                              
                    CCC                                                     ‫א‬
                                  CCC                  ‫א‬‫א‬W
                    ECCCF          CCC                               ‫א‬‫א‬
                    CCC                                                      ‫א‬
                                                                                         W
                                        W‫א‬‫א‬‫א‬‫א‬
                  W١٤٢٣‫א‬‫א‬‫א‬
  ‫א‬‫א‬١٠٥٠٠‫א‬٩L١ K١
                                                                                   
                                                                                 K‫א‬٥٠٠
    ‫א‬‫א‬٣٠٠‫א‬٩L٣ K٢
                                                                                  K‫א‬‫א‬


                                                          - ٢١ -
    ‫א‬‫א‬                            ١٤٢                                     ‫א‬
‫א‬‫א‬‫א‬                  ٢J                                 



   ٪١٠‫א‬٢٥٠٠٠‫א‬٩L٦ K٣
                                                                              K٤٥L١٥L٤
      K١٠٠٠‫א‬٩L٨ K٤
                               
        ‫א‬١٥٠٠‫א‬‫א‬‫א‬٩L١٠ K٥
                           K‫א‬‫א‬‫א‬‫א‬
                                        K‫א‬‫א‬٩L٢٠ K٦
                                                                                                      
                                                                                               W‫א‬
                  ‫א‬‫א‬‫א‬‫א‬‫א‬ J ١
 L،‫א‬‫א‬L،‫א‬LW‫א‬‫א‬ J ٢
                                                          ‫א‬‫א‬L،‫א‬
                                                                         ‫א‬ J ٣
                                                                                                    W‫א‬
                                                              W‫א‬‫א‬‫א‬ K١
      ‫ א‬                                            ‫ א‬ ‫א‬  
                 ‫ א‬‫א‬
      ٩L١                 ١                             ‫א‬L                ١٠٠٠٠
                                                       ‫א‬L      ١٠٠٠٠          
                                         ?‫א‬‫א‬?
      ٩L٣                 ٢              ‫א‬L                      ٣٠٠
                                                      ‫א‬L  ٣٠٠
                                  ?‫א‬‫א‬?
      ٩L٦                 ٣         ‫א‬J ‫א‬L                        ٢٢٥٠٠
                                                       ‫א‬L      ٢٢٥٠٠
                                                          ??
      ٩L٨                 ٤       ‫א‬‫א‬L                     ١٠٠٠
                                     ‫א‬J ‫א‬L  ١٠٠٠

                                                - ٢٢ -
     ‫א‬‫א‬                             ١٤٢                               ‫א‬
 ‫א‬‫א‬‫א‬                 ٢J                             



                                                       ?‫א‬?
          ٩L١٠              ٥      ‫א‬‫א‬L                 ١٥٠٠
                                     ‫א‬J ‫א‬L  ١٥٠٠
                                                ?‫א‬‫?א‬         
          ٩L٢٠               ٦                                                  
                                                                  ‫א‬L              ١٩٢٠٠
                                                      ‫א‬‫א‬L                  ٨٠٠
                                       ‫א‬J ‫א‬L            ٢٠٠٠٠
                                                 ?‫א‬‫א‬?
                                                                                                     
                                                                                      W‫א‬
 ‫א‬                                    ‫א‬L                                            
‫א‬                          ‫ א‬ ‫ א‬‫א‬                  ‫א‬         ‫א‬
           ‫א‬                                                  ‫א‬
 ٩L١                       ‫א‬L ١٠٠٠٠                                                
 ٩L٦                ?‫?א‬‫א‬L ٢٢٥٠٠                                                   
                                                                              ‫ א‬ ٣٢٥٠٠
                                                 




                                                 - ٢٣ -
     ‫א‬‫א‬                                       ١٤٢                                    ‫א‬
 ‫א‬‫א‬‫א‬                          ٢J                                   



                                                           
   ‫א‬                                 ‫א‬‫א‬L                                          
 ‫ א‬                            ‫ א‬ ‫א‬          ‫ א‬                       ‫א‬   ‫א‬
            ‫א‬                                                           ‫א‬
 ٩L٢٠                             ٨٠٠٠  ٩L٨                           ?‫?א‬‫א‬L    ١٠٠٠
                                                                 ٩L١٠              ?‫?א‬‫א‬L    ١٥٠٠
                                        ‫א‬        ٣٧٠٠٠                                                     
                                                                                                                  
          ‫א‬                                ‫א‬L                                           
          ‫א‬                       ‫ א‬ ‫ א‬‫א‬                              ‫ א‬‫א‬
                     ‫א‬                                                        ‫א‬
                                                                   ٩L٣                ‫א‬L       ٣٠٠
                                         ‫ א‬ ٣٠٠                                                          
                                                                                                                  
          ‫א‬                                    ‫א‬‫א‬L                                           
          ‫א‬                 ‫ א‬ ‫ א‬‫א‬                                    ‫ א‬‫א‬
                     ‫א‬                                                 ‫א‬
                                                                ٩L٢٠             ?‫?א‬‫א‬L     ٨٠٠
                                     ‫ א‬ ٨٠٠                                                                
                                                                                                                  
                                                                                                    W‫א‬
                    ٣٢٥٠٠                                                           ‫א‬
                                ٢٥٠٠                    ‫א‬‫א‬W
                    E٣٣٠٠F       ٨٠٠                                   ‫א‬‫א‬
                    ٢٨٧٠٠                                                            ‫א‬
                                                                                                                  
                                                                                                                  
                                                           - ٢٤ -
     ‫א‬‫א‬                            ١٤٢                               ‫א‬
 ‫א‬‫א‬‫א‬                  ٢J                            



                                           E٢١F
                                                                                W‫א‬‫א‬
     W‫א‬‫א‬ECF‫א‬‫א‬E√F
           K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF J ١
     K‫א‬‫א‬‫א‬‫א‬‫א‬EF J ٢
                             K‫א‬‫א‬‫א‬‫א‬‫א‬EF J ٣
   ‫א‬‫א‬‫א‬EF J ٤
                                    K‫א‬‫א‬‫א‬‫א‬
                                    
 K‫א‬‫א‬‫א‬‫א‬‫א‬EF J ٥
                                                                                                   
                                                                                     W‫א‬‫א‬
                                         W‫א‬‫א‬‫א‬‫א‬‫א‬
     ‫א‬‫א‬١٠٠٠٠٠‫א‬‫א‬٩L١ J ١
                                   K‫א‬‫א‬‫א‬٪٢٪١٠
                        K٢٥٠٠‫א‬‫א‬‫א‬‫א‬‫א‬٩L٣ J ٢
  ‫א‬‫א‬٨٠٠٠٠‫א‬‫א‬‫א‬٩L٥ J ٣
                                
                               K١٥‫א‬‫א‬‫א‬٪٥‫א‬
    ٥٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬٩L٨ J ٤
                                                                        K‫א‬
     K‫א‬‫א‬٢٠٠٠٠‫א‬‫א‬٩L٩ J ٥
                                      K‫א‬‫א‬‫א‬٩L١٠ J ٦
               K٤٠٠٠‫א‬‫א‬٩L١٣ J ٧
                                                
                                               K‫א‬‫א‬‫א‬٩L١٩ J ٨
                                                                                               
                                  K‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬



                                                 - ٢٥ -
    ‫א‬‫א‬                             ١٤٢                                  ‫א‬
‫א‬‫א‬‫א‬                   ٢J                              



                        ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
                                                                                                     
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬‫א‬‫א‬W‫א‬‫א‬
                                                               K‫א‬‫א‬‫א‬‫א‬
                                                                                                     
                                                                                                     
                                                                                      W‫א‬‫א‬
                                                   W‫א‬‫א‬‫א‬
                                                                  ‫א‬‫א‬‫א‬‫• א‬
                                                              ‫א‬‫א‬‫א‬‫א‬ •
                                                          ‫א‬‫א‬‫א‬‫א‬ •
                                                              ‫א‬‫א‬‫א‬ •
                                                                                                     
                                                                                                     
                                ٪٩٠‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬
                                                                                                     
                                                                        ٦W‫א‬‫א‬
                                                                                                     
                                                                                     W‫א‬‫א‬
                                                                                ‫א‬ •
                                                                             •
                                                                                   ‫א‬ •
                                                                                        •




                                                 - ٢٦ -
    ‫א‬‫א‬                          ١٤٢                              ‫א‬
‫א‬‫א‬‫א‬               ٢J                           



                                                                          W‫א‬‫א‬
    ‫א‬‫א‬‫א‬‫א‬‫א‬١‫א‬
  ‫א‬‫א‬‫א‬‫א‬
                                            K‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                             
                                                   Cost of Good SoldW‫א‬‫א‬
                        
 ‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬
                                             
 ‫א‬K‫א‬‫א‬‫א‬
   ‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
                              K‫א‬‫א‬
                                                                                             
 ١٧٠٠٠‫א‬‫א‬‫א‬‫א‬،
   K‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
   ‫א‬L?‫א‬‫א‬?‫א‬L٦٠٠٠‫א‬
                               
    ‫א‬L٦٠٠٠‫א‬?‫א‬?‫א‬
‫א‬L‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
                            K‫א‬L‫א‬‫א‬L
                                                                                             




                                             - ٢٧ -
     ‫א‬‫א‬                                    ١٤٢                                ‫א‬
 ‫א‬‫א‬‫א‬                       ٢J                               



                                                                         W?‫א‬?‫א‬L
                                                                                                     
                                                        W‫א‬W
                        ‫א‬                                           ‫ א‬ ‫א‬       
                                      ‫ א‬‫א‬                                      
                       ١٢L٣٠                                    ‫א‬‫א‬L              ١٧٠٠٠
                                                             ?‫א‬?‫א‬L ١٧٠٠٠

                                                                                                          
                                                                                                        
                                                    W‫א‬‫א‬W
                            ‫ א‬                                       ‫ א‬ ‫א‬       
                                      ‫ א‬‫א‬                                      
                            ١٢L٣٠                            ?‫א‬?L                 ٦٠٠٠
                                                                  ‫א‬‫א‬L     ٦٠٠٠

    ‫א‬‫א‬‫א‬?‫א‬?
   ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                       K‫א‬‫א‬‫א‬
                                                           W‫א‬‫א‬‫א‬‫א‬
        ‫א‬‫א‬‫א‬
                                                                            W‫א‬‫א‬‫א‬‫א‬
                                                                                    ‫א‬‫א‬‫א‬G
                                                                 W‫א‬‫א‬
                            ١٧٠٠٠                                      ‫א‬
                            ٤٨٠٠٠                                 ‫א‬W
                            ٦٥٠٠٠                          ‫א‬‫א‬
                            E٦٠٠٠F                             ‫א‬W
                            ٥٩٠٠٠                                  ‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                        - ٢٨ -
    ‫א‬‫א‬                                         ١٤٢                                ‫א‬
‫א‬‫א‬‫א‬                           ٢J                                 



                           ١٢٥٠٠٠                                             ‫א‬
                           E٥٩٠٠٠F                           ‫א‬‫א‬W
                            ٦٦٠٠٠                                              ‫א‬
                           E٤٥٠٠٠F                                    ‫א‬W
                            ٢١٠٠٠                         ‫א‬‫א‬‫א‬
                            ٨٥٠٠                                    ‫א‬‫א‬‫א‬‫א‬W
                                                                                         
                            ٢٨٥٠٠                                                  ‫א‬
                                                                                                            
                                                                       W‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬،‫א‬‫א‬‫א‬
       ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
          ‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                                     K‫א‬
                                                                           W‫א‬‫א‬
                                     ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                       ‫א‬‫א‬                           ‫א‬                  
                                          ‫א‬L                                            ١٨٣٠٠٠
                                        ‫א‬L                                            ٤٣٠٠٠
                             ?‫א‬?‫א‬L                                             ٦٩٠٠٠
                                       ‫א‬‫א‬L                                            ٤١٠٠٠
                                         ‫א‬L                      ٥٣٠٠٠                     
                                       ‫א‬L                     ١٢٠٠٠                     
                                       ‫א‬L                                              ٣٥٥٠٠٠
               ‫א‬‫א‬L                              ٢٤٠٠٠                     
                             ‫א‬‫א‬L                             ١٠٠٠٠                     
                       ‫א‬L                                                  ٤٠٠٠٠
                                        ‫א‬L                     ٧٠٣٠٠٠                     
                 ‫א‬‫א‬L                                                  ٢٥٠٠٠
                                                            - ٢٩ -
    ‫א‬‫א‬                                               ١٤٢                                                  ‫א‬
‫א‬‫א‬‫א‬                                     ٢J                                               



                                ‫א‬‫א‬L                                                                     ١٥٠٠٠
                            ‫א‬L                                                                      ٥٠٠٠
                            ‫א‬‫א‬L                                  ٨٠٠٠                                      
                                 ‫א‬‫א‬L                                                                  ٤٤٠٠٠
                        ‫א‬L                                                                      ١٦٠٠٠
                                          ‫א‬L                                                               ٢٨٠٠٠
                                     ‫א‬‫א‬‫א‬L                                                                  ٥٢٠٠٠
                      ‫א‬‫א‬L                                                                       ٧٠٠٠
                                            ‫א‬L                           ١٠٠٠٠٠                                       
                                      ‫א‬L                               ١٣٠٠٠                                       
                                                ‫א‬                             ٩٢٣٠٠٠                             ٩٢٣٠٠٠
                                                                                                                                                   
                                          ٢٧٠٠٠‫א‬‫א‬‫א‬
                                                                                                                                      W‫א‬
                            ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬‫א‬ J ١
                                                    ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬ J ٢
                                                                       ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬ J ٣
                                                                         ‫א‬‫א‬‫א‬‫א‬‫א‬ J ٤
                                                                                                                                                   
                                            ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬W
                                                  ‫א‬‫א‬‫א‬
‫א‬‫א‬          ‫א‬                                        ‫א‬                      ‫א‬‫א‬‫א‬‫א‬
                                                   ‫א‬
‫א‬                ‫א‬                 ‫א‬                  ‫א‬               ‫א‬                   ‫א‬‫א‬
            ٢٢٤٠٠٠                                            ٢٢٤٠٠٠                                    ٢٢٤٠٠٠                               ‫א‬
             ٤٣٠٠٠                                             ٤٣٠٠٠                                    ٤٣٠٠٠                            ‫א‬
             ٢٧٠٠٠                                             ٢٧٠٠٠    ٦٩٠٠٠     ٢٧٠٠٠                 ٦٩٠٠٠                ?‫א‬?‫א‬
٥٣٠٠٠                                            ٥٣٠٠٠                                         ٥٣٠٠٠                                     ‫א‬‫א‬
١٢٠٠٠                                            ١٢٠٠٠                                         ١٢٠٠٠                                  ‫א‬
                                    ٣٥٥٠٠٠                    ٣٥٥٠٠٠                                    ٣٥٥٠٠٠                          ‫א‬
                        ٢٤٠٠٠                    ٢٤٠٠٠                                         ٢٤٠٠٠             ‫א‬‫א‬
                        ١٠٠٠٠                    ١٠٠٠٠                                         ١٠٠٠٠                          ‫א‬‫א‬
                                     ٤٠٠٠٠                     ٤٠٠٠٠                                    ٤٠٠٠٠           ‫א‬
                       ٧٠٣٠٠٠                   ٧٠٣٠٠٠                                         ٧٠٣٠٠٠                                     ‫א‬
                                     ٢٥٠٠٠                     ٢٥٠٠٠                                    ٢٥٠٠٠      ‫א‬‫א‬
                                     ١٥٠٠٠                     ١٥٠٠٠                                    ١٥٠٠٠                ‫א‬‫א‬

                                                                   - ٣٠ -
    ‫א‬‫א‬                                      ١٤٢                                           ‫א‬
‫א‬‫א‬‫א‬                            ٢J                                        


                                ٥٠٠٠                   ٥٠٠٠                              ٥٠٠٠             ‫א‬
                       ٨٠٠٠              ٨٠٠٠                                   ٨٠٠٠                             ‫א‬‫א‬
                               ٤٤٠٠٠                  ٤٤٠٠٠                              ٤٤٠٠٠                  ‫א‬‫א‬
                               ١٦٠٠٠                  ١٦٠٠٠                              ١٦٠٠٠         ‫א‬
                               ٢٨٠٠٠                  ٢٨٠٠٠                              ٢٨٠٠٠                       ‫א‬
                               ٥٢٠٠٠                  ٥٢٠٠٠                              ٥٢٠٠٠                     ‫א‬‫א‬‫א‬
                                ٧٠٠٠                   ٧٠٠٠                              ٧٠٠٠        ‫א‬‫א‬
١٠٠٠٠٠                                  ١٠٠٠٠٠                                  ١٠٠٠٠٠                                  ‫א‬
 ١٣٠٠٠                                  ١٣٠٠٠                                   ١٣٠٠٠                               ‫א‬
                                                                                  ٩٢٣٠٠٠   ٩٢٣٠٠٠                               ‫א‬
                      ٢٧٠٠٠    ٦٩٠٠٠      ٢٧٠٠٠         ٦٩٠٠٠    ٢٧٠٠٠   ٦٩٠٠٠                               ‫א‬‫א‬L

                                         ٩٥٠٠٠٠        ٩٥٠٠٠٠    ٩٦٠٠٠   ٩٦٠٠٠                               ‫א‬
١١٦٠٠٠                        ١١٦٠٠٠                                                                         E‫א‬F‫א‬

٢٩٤٠٠٠    ٢٩٤٠٠٠     ٧٧٢٠٠٠   ٧٧٢٠٠٠ ‫א‬

                                                                                       W‫א‬
                              ‫ א‬                                              ‫ א‬ ‫א‬                  
                                       ‫ א‬‫א‬                                                 
                              ١٢L٣٠                                 ‫א‬‫א‬L                              ٦٩٠٠٠
                                                                ?‫א‬?‫א‬L ٦٩٠٠٠

                                                                                                                                 
                                                                                      W‫א‬
                              ‫ א‬                                               ‫ א‬ ‫א‬                  
                                       ‫ א‬‫א‬                                                 
                              ١٢L٣٠                             ?‫א‬?‫א‬L                             ٢٧٠٠٠
                                                                    ‫א‬‫א‬L ٢٧٠٠٠
                                                                                                               
                                                                                                                                 




                                                            - ٣١ -
    ‫א‬‫א‬                                 ١٤٢                             ‫א‬
‫א‬‫א‬‫א‬                       ٢J                          



                                                                                                 
                                                  ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬W
           ٧٠٣٠٠٠                                                                  ‫א‬
                           ٢٥٠٠٠                                 ‫א‬‫א‬W
          E٤٠٠٠٠F           ١٥٠٠٠                                          ‫א‬‫א‬
           ٦٦٣٠٠٠                                                                   ‫א‬
                                                                           W‫א‬‫א‬
                           ٦٩٠٠٠                                                 ‫א‬
                                   ٣٥٥٠٠٠                                        ‫א‬
                                            ٢٤٠٠٠              ‫א‬‫א‬W
                                   E٣٤٠٠٠F  ١٠٠٠٠                          ‫א‬‫א‬
                                   ٣٢١٠٠٠                                          ‫א‬
                                    ٤٠٠٠٠                            ‫א‬W
                          ٣٦١٠٠٠                                            ‫א‬
                          ٤٣٠٠٠٠                                        ‫א‬‫א‬
                          E٢٧٠٠٠F                                          ‫א‬W
        E٤٠٣٠٠٠F                                                            ‫א‬‫א‬
           ٢٦٠٠٠٠                                                                    ‫א‬
                                                                          ‫א‬W
                                                                                W‫א‬‫א‬
                                    ٥٠٠٠                                    ‫א‬
                                    ٤٤٠٠٠                                        ‫א‬‫א‬
                                    ١٦٠٠٠                                  ‫א‬
                           ٦٥٠٠٠                                           ‫א‬‫א‬
                                                                         W‫א‬‫א‬‫א‬‫א‬
                                    ٢٨٠٠٠                                              ‫א‬
                                    ٥٢٠٠٠                                            ‫א‬‫א‬‫א‬
                                                     - ٣٢ -
    ‫א‬‫א‬                               ١٤٢                               ‫א‬
‫א‬‫א‬‫א‬                     ٢J                            



                                  ٧٠٠٠                                 ‫א‬‫א‬
                          ٨٧٠٠٠                                    ‫א‬‫א‬‫א‬‫א‬
        E١٥٢٠٠٠F                                                          ‫א‬
           ١٠٨٠٠٠                                                  ‫א‬‫א‬‫א‬
           ٨٠٠٠                                                           ‫א‬‫א‬‫א‬‫א‬W
                                                                                                 
           ١١٦٠٠٠                                                                      ‫א‬
                                                                                                     
                                                             ١٤٢٢L١٢L٣٠‫א‬‫א‬W
                                                                                           W‫א‬
                                                                                   W‫א‬‫א‬‫א‬
                            ١٨٣٠٠٠                                                              ‫א‬
                             ٤٣٠٠٠                                                         ‫א‬
                             ٢٧٠٠٠                                                         ‫א‬
           ٢٥٣٠٠٠                                                            ‫א‬‫א‬‫א‬
                                                                                     W‫א‬‫א‬
             ٤١٠٠٠                                                                        ‫א‬‫א‬
           ٢٩٤٠٠٠                                                                   ‫א‬
                                                                                                   
                                                                                           W‫א‬
                                                                                  W‫א‬‫א‬‫א‬
                             ٥٣٠٠٠                                                         ‫א‬‫א‬
                             ١٢٠٠٠                                                      ‫א‬‫א‬
             ٦٥٠٠٠                                                          ‫א‬‫א‬‫א‬

                                                   - ٣٣ -
    ‫א‬‫א‬                            ١٤٢                            ‫א‬
‫א‬‫א‬‫א‬                  ٢J                         



                                                                                 W‫א‬
                           ١٠٠٠٠٠                                                   ‫א‬
                           ١٢٩٠٠٠                                                ‫א‬
           ٢٢٩٠٠٠                                                        ‫א‬
           ٢٩٤٠٠٠                                              ‫א‬‫א‬
                                                                                              
                                                                             W
                           ٢٧٠٠٠‫א‬‫א‬‫א‬ •
  ١١٦٠٠٠‫א‬‫א‬‫א‬‫א‬L •
                                                           
              E‫א‬١١٦٠٠٠H‫א‬١٣٠٠٠F١٢٩٠٠٠‫א‬
                                                                                              




                                                - ٣٤ -
    ‫א‬‫א‬                             ١٤٢                                   ‫א‬
‫א‬‫א‬‫א‬                   ٢J                                



                                                                                              
                                              W‫א‬‫א‬‫א‬W‫א‬
                                                               W‫א‬١L٤
           ‫ א‬                                          ‫ א‬ ‫א‬  
                     ‫ א‬‫א‬                                         
          ١٢L٣٠                             ‫א‬‫א‬L                  ٥٨٧٠٠٠
                                                                   
                                                     ‫א‬L          ٣٥٥٠٠٠
                                        ‫א‬L              ٤٠٠٠٠
                                    ‫א‬‫א‬L             ٢٥٠٠٠
                                            ‫א‬‫א‬L              ١٥٠٠٠
                                         ‫א‬L             ٥٠٠٠
                                              ‫א‬‫א‬L          ٤٤٠٠٠
                                       ‫א‬L             ١٦٠٠٠
                                                    ‫א‬L          ٢٨٠٠٠
                                                  ‫א‬‫א‬‫א‬L          ٥٢٠٠٠
                                    ‫א‬‫א‬L            ٧٠٠٠
                                                                      
                                                                               W‫א‬‫א‬‫א‬٢L٤
          ‫ א‬                                           ‫ א‬ ‫א‬  
                     ‫ א‬‫א‬                                         
          ١٢L٣٠                                                                
                                                              ‫א‬L            ٧٠٣٠٠٠
                                     ‫א‬‫א‬L                     ٢٤٠٠٠
                                                ‫א‬‫א‬L                       ١٠٠٠٠
                                                 ‫א‬‫א‬‫א‬‫א‬L                 ٨٠٠٠
                                            ‫א‬‫א‬L ٧٤٥٠٠٠                
                                                                          

                                                 - ٣٥ -
    ‫א‬‫א‬                                         ١٤٢                                             ‫א‬
‫א‬‫א‬‫א‬                            ٢J                                            



                                                                       W‫א‬‫א‬L
 ‫א‬                                           ‫א‬‫א‬L                                                           
‫א‬                              ‫ א‬ ‫א‬         ‫א‬                                 ‫א‬            ‫א‬
            ‫א‬                                                           ‫א‬
١٢L٣٠                  ‫א‬?‫א‬L        ٢٧٠٠٠    ١٢L٣٠                  ‫א‬?‫א‬L  ٦٩٠٠٠
                                ٧٤٥٠٠٠                                                  ٥٨٧٠٠٠
                                                                                              E‫א‬F  ١١٦٠٠٠
                                                   ٧٧٢٠٠٠                                                                    ٧٧٢٠٠٠
                                     W‫א‬‫א‬L‫א‬‫א‬
                                ‫ א‬                                                   ‫א‬      ‫א‬  
                                        ‫ א‬‫א‬                                                  
                               ١٢L٣٠                                     ‫א‬‫א‬L                             ١١٦٠٠٠
                                                                            ‫א‬L             ١١٦٠٠٠
                                                                                                                     

                                                                                       W‫א‬
    ‫א‬                                                ‫א‬L                                                        
    ‫ א‬                                ‫א‬        ‫א‬     ‫ א‬                      ‫א‬           ‫א‬
                 ‫א‬                                                                   ‫א‬
    ١L١                             ‫א‬  ١٣٠٠٠                                                                   
                             ‫א‬‫א‬L           ١١٦٠٠٠                                                           
                                                                                                  ‫א‬ ١٢٩٠٠٠
                                                                                                                                  




                                                             - ٣٦ -
    ‫א‬‫א‬                                   ١٤٢                                      ‫א‬
‫א‬‫א‬‫א‬                        ٢J                                   



                                                 E٣١F
                                                                                                W‫א‬‫א‬
                                                                                  W‫א‬‫א‬‫א‬
             W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬١
         ‫א‬J                                                    ‫א‬J 
               ‫א‬‫א‬J                                              ‫א‬‫א‬J 
                                                                                                            
             K‫א‬٪٢٠‫א‬،‫א‬‫א‬٣٠٠٠٠،‫א‬٢
                                                                                          ‫؟‬‫א‬
            J                    ٧٥٠٠J            ٣٥٠٠J                 ٥٧٠٠J 
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                                                 ‫א‬‫א‬‫א‬٣

                               ‫א‬J                                    ‫א‬‫א‬J ‫א‬
                            ‫א‬‫א‬‫א‬J                               ‫א‬‫א‬
                                                                                                            
                                                 W‫א‬‫א‬‫א‬‫א‬٤

      ‫א‬‫א‬‫א‬
  J                    ‫א‬‫א‬J  ‫א‬
                                                                         W‫א‬‫א‬
         ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                        ‫א‬‫א‬                      ‫א‬                     
                                                                                                      
                                           ‫א‬L                                         ١٠٠٠٠٠
                                         ‫א‬L                                          ٦٧٠٠٠
                                ?‫א‬?‫א‬L                                         ١٢٠٠٠
                                        ‫א‬‫א‬L                                           ٦٠٠٠٠

                                                         - ٣٧ -
    ‫א‬‫א‬                                  ١٤٢                              ‫א‬
‫א‬‫א‬‫א‬                       ٢J                           



                                         ‫א‬L               ٥٥٠٠٠                   
                                      ‫א‬L                 ٧٠٠٠                  
                                       ‫א‬L                                   ١٥٠٠٠٠
                 ‫א‬‫א‬L                       ٣٠٠٠                  
                                ‫א‬‫א‬L                    ١٠٠٠                  
                            ‫א‬L                                   ١٠٠٠٠
                                        ‫א‬L               ٣١٠٠٠٠                  
                    ‫א‬‫א‬L                                       ٥٠٠٠
                               ‫א‬‫א‬L                                      ٣٠٠٠
                                ‫א‬‫א‬L                                 ٣٢٠٠٠
                      ‫א‬‫א‬‫א‬L                                     ٤٤٠٠٠
                     ‫א‬‫א‬L                                       ٧٠٠٠
                      ‫א‬‫א‬‫א‬L                    ٢٠٠٠                  
                                       ‫א‬L                ١٠٠٠٠٠                  
                                    ‫א‬L                ١٢٠٠٠                   
                                            ‫א‬                 ٤٩٠٠٠٠            ٤٩٠٠٠٠
                                                                                                       
                                  ٢٠٠٠٠‫א‬‫א‬‫א‬
                                                                                                 W‫א‬
                                            ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬ J ١
                                                        ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬ J ٢
                                                           ‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣




                                                        - ٣٨ -
                                       ‫א‬‫א‬‫א‬
                                    ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]
                                        ‫א‬‫א‬‫א‬‫א‬




                  ٢ J
                   ‫א‬‫א‬
 ‫א‬‫א‬




٢


                            -١-
    ‫א‬‫א‬                         ١٤٢                                       ‫א‬
    ‫א‬‫א‬                        ٢J                                    
                                              

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
                                                                                   K‫א‬
                                                                                                     
                                                                                   W‫א‬‫א‬
                                                W‫א‬‫א‬‫א‬
                                                       ‫א‬‫א‬‫א‬‫א‬ •
                                         ‫א‬‫א‬‫א‬‫א‬‫א‬ •
                       ‫א‬‫א‬‫א‬‫א‬‫א‬ •
                                ‫א‬‫א‬‫א‬‫א‬‫א‬ •
                                                                                                     
                                                                                                     
                             ٪٩٠‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬
                                                                                                     
                                                                     ٢W‫א‬‫א‬
                                                                                                     
                                                                                  W‫א‬‫א‬
                                                                             ‫א‬ •
                                                                          •
                                                                                ‫א‬ •
                                                                                   •
                                                                                                     
                                                                                  W‫א‬‫א‬
                                                                               ١‫א‬
                                                                                                     




                                              - ٣٩ -
  ‫א‬‫א‬                             ١٤٢                                   ‫א‬
  ‫א‬‫א‬                           ٢J                                
                                                

                                 ‫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
                                                                                                   
                                                                     W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  K‫א‬‫א‬
 ،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                          W‫א‬
                                                                                                   
                                                  W‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬ •
                                                                     K‫א‬
    ‫א‬‫א‬‫א‬‫א‬‫א‬ •
                                                                        K
                   K‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬ •
                                      K‫א‬‫א‬‫א‬‫א‬
        K‫א‬‫א‬‫א‬‫א‬ •
                        K‫א‬‫א‬‫א‬‫א‬‫• א‬
        ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
                                                                   K‫א‬‫א‬
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                                               - ٤٠ -
  ‫א‬‫א‬                          ١٤٢                                    ‫א‬
  ‫א‬‫א‬                        ٢J                                  
                                            

                                                                     W‫א‬‫א‬
                                                 W‫א‬‫א‬‫א‬
                                                                            ‫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
                                                                                                 
                                                             Petty CashW‫א‬‫א‬
     ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
   ‫א‬K‫א‬KK‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                               K‫א‬
                                                                                                 
                                                      W‫א‬‫א‬‫א‬‫א‬
                                                 W‫א‬‫א‬      E١
  ‫א‬‫א‬L‫א‬‫א‬
                                                                        K‫א‬
                                                                                                 
                                                                                                 

                                            - ٤١ -
  ‫א‬‫א‬                               ١٤٢                                            ‫א‬
 ‫א‬‫א‬                              ٢J                                         
                                                 
        ‫א‬‫א‬١٤٢٢‫א‬‫א‬W١
                                                                K‫א‬٥٠٠٠
                                                                                                       
                                                       W‫א‬
                    ‫ א‬                                 ‫א‬    ‫א‬       
                            ‫ א‬‫א‬
                    ١٠L١                 ‫א‬‫א‬L                            ٥٠٠٠
                                                                ‫א‬L            ٥٠٠٠

                                                                        W‫א‬‫א‬               E٢
 ‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬
                     K‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                                                
                                   W‫א‬‫א‬‫א‬‫א‬W٢
                                                      ٢٣٠٠١٠L٣ •
                                                      ١٨٠٠١٠L١٢ •
                                               ‫א‬١٢٠١٠L٢٦ •
                                            K‫א‬‫א‬‫א‬ •
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‫א‬‫א‬                                             ١٤٢                                                     ‫א‬
‫א‬‫א‬                                            ٢J                                                 
                                                                
       W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W
                                                                                                                                   
                                                     ‫א‬‫א‬
         ‫א‬                       ‫א‬        ‫א‬                    ‫א‬                 ‫א‬      ‫א‬
                                              ‫א‬       ‫א‬
                    

                                                        ٥٠٠٠                     ‫א‬‫א‬                  ١٠L١
                              ٢٣٠٠  ٢٣٠٠                                                                ١٠L٣
                   ١٨٠٠                    ١٨٠٠                                                        ١٠L١٢
             ١٢٠                           ١٢٠                              ‫א‬                    ١٠L٢٦
                                                                                                                   
             ١٢٠    ١٨٠٠        ٢٣٠٠  ٤٢٢٠                 ٥٠٠٠                                   ‫א‬                
                                          ٧٨٠                                                ‫א‬                
                                          ٥٠٠٠          ٥٠٠٠                                   ‫א‬                
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                                                                                                                         
                                                                                                         W‫א‬W
                 ‫ א‬                                       ‫א‬        ‫א‬        
                         ‫ א‬‫א‬                                                
                 ١٠L٣٠                                                                                
                                                    ‫א‬L                                     ١٢٠
                                                    ‫א‬L                                     ١٨٠٠
                                                  ‫א‬L                                    ٢٣٠٠
                                                         ‫א‬L                   ٤٢٢٠
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              K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
          ‫א‬‫א‬‫א‬‫א‬‫א‬
                                                    W‫א‬١٠٠٠‫א‬‫א‬


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‫א‬‫א‬                             ١٤٢                                            ‫א‬
‫א‬‫א‬                            ٢J                                         
                                              
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         ‫ א‬                                 ‫א‬    ‫א‬       
                 ‫ א‬‫א‬
                              ‫א‬‫א‬L                            ١٠٠٠
                                                  ‫א‬L            ١٠٠٠
                   ٦٠٠٠٥٠٠٠‫א‬‫א‬
                                                                                                          
                                                             
      K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                    W‫א‬٢٥٠٠‫א‬‫א‬‫א‬
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        ‫ א‬                                 ‫א‬     ‫א‬       
                 ‫ א‬‫א‬
                                                 ‫א‬L                        ٢٥٠٠
                               ‫א‬‫א‬L                ٢٥٠٠
                                                                                                          
                                                                                W‫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‫א‬‫א‬
                                              W‫א‬‫א‬‫א‬




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‫א‬‫א‬                                      ١٤٢                                           ‫א‬
‫א‬‫א‬                                     ٢J                                       
                                                          
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  ‫ א‬                                                    ‫א‬     ‫א‬  
                 ‫ א‬‫א‬
                                                                  
                                     ‫א‬‫א‬‫א‬L                         CCC
                                             ‫א‬‫א‬L              CCC
                                                                                               
                  ‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                                                  
                                                                                                     W‫א‬
             ‫א‬‫א‬‫א‬‫א‬‫א‬
                                             K‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                              W‫א‬
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‫ א‬                                                       ‫א‬    ‫א‬  
             ‫ א‬‫א‬
                                              ‫א‬‫א‬L                          CCC
                                   ‫א‬‫א‬‫א‬L             CCC
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                                                          - ٤٥ -
  ‫א‬‫א‬                                 ١٤٢                                   ‫א‬
  ‫א‬‫א‬                                ٢J                               
                                                       

                                            E١٢F
                                                                                          W‫א‬‫א‬
                      W‫א‬‫א‬ECF‫א‬‫א‬E√F
   ‫א‬‫א‬‫א‬‫א‬EF K١
                                                                                         K‫א‬
          K‫א‬‫א‬‫א‬‫א‬EF K٢
                                                           
                   ‫א‬‫א‬‫א‬‫א‬‫א‬EF K٣
                                                                                K‫א‬‫א‬
                      K‫א‬L‫א‬‫א‬L‫א‬‫א‬EF K٤

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                                                                              W‫א‬‫א‬
٦٠٠٠‫א‬‫א‬١٤٢٢‫א‬
                                                                                          K
             W‫א‬‫א‬‫א‬‫א‬‫א‬١٤٢٢
                                                                            ١٢٠٠ •
                                                                             ٨٠٠ •
                                                                       ‫א‬٣٣٠٠ •
                                                  K‫א‬‫א‬
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                                                                           W‫א‬‫א‬
                                                   K‫א‬ J ١
                                                ‫א‬ J ٢
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                                                       - ٤٦ -
 ‫א‬‫א‬                            ١٤٢                                 ‫א‬
 ‫א‬‫א‬                           ٢J                             
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                              ‫א‬W‫א‬‫א‬
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‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
                        K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
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                                                                                   W‫א‬‫א‬
                                                W‫א‬‫א‬‫א‬
                                           ‫א‬‫א‬‫א‬‫א‬ •
                  K‫א‬‫א‬‫א‬‫א‬ •
                                         ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
                                              ‫א‬‫א‬‫א‬‫א‬ •
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                              ٪٩٠‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬
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                                                                 ٥W‫א‬‫א‬
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                                                                             W‫א‬‫א‬
                                                                        ‫א‬ •
                                                                     •
                                                                           ‫א‬ •
                                                                              •
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                                                                             W‫א‬‫א‬
                                                                          ١‫א‬
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                                              - ٤٧ -
 ‫א‬‫א‬                              ١٤٢                                  ‫א‬
 ‫א‬‫א‬                             ٢J                               
                                                

                                           ‫א‬
                                 Reconciliation of Bank Statement

        ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
          ‫א‬K‫א‬‫א‬‫א‬‫א‬
            ،‫א‬‫א‬
                                                                                    W‫א‬
    ‫א‬J ‫א‬‫א‬‫א‬J ‫א‬ •
                                                                   K‫א‬‫א‬

        ‫א‬‫א‬‫א‬‫א‬L‫א‬ •
                               K‫א‬‫א‬‫א‬J ‫א‬‫א‬‫א‬‫א‬
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J ‫א‬‫א‬J ‫א‬ •
                
                                                         K‫א‬‫א‬

‫א‬L‫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E‫א‬‫א‬F‫א‬‫א‬‫א‬
                                 K‫א‬‫א‬‫א‬‫א‬L
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                                                                                                  
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‫א‬‫א‬                                ١٤٢                                 ‫א‬
‫א‬‫א‬                              ٢J                               
                                                

                                                           W‫א‬‫א‬
        ‫א‬‫א‬‫א‬‫א‬‫א‬
                                      W‫א‬‫א‬‫א‬‫א‬L
                                                                                                  
                  ‫א‬‫א‬‫א‬ W‫א‬‫ א‬J ١
      ‫א‬K‫א‬‫א‬‫א‬
             ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
            ‫א‬‫א‬‫א‬‫א‬
           ‫א‬‫א‬E‫א‬F‫א‬
      ‫א‬‫א‬‫א‬E‫א‬‫א‬F
             K‫א‬‫א‬‫א‬

        ‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫ א‬J ٢
          ‫א‬K‫א‬‫א‬‫א‬‫א‬
            ‫א‬‫א‬‫א‬L‫א‬‫א‬
       ‫א‬K‫א‬
            ‫א‬K‫א‬‫א‬‫א‬
                 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

     ‫א‬‫א‬W‫א‬ J ٣
      K‫א‬‫א‬‫א‬‫א‬
      ‫א‬‫א‬‫א‬‫א‬
                                K‫א‬‫א‬‫א‬‫א‬

       ‫א‬‫א‬W‫א‬‫א‬‫א‬ J ٤
           ‫א‬K‫א‬‫א‬‫א‬‫א‬
      ‫א‬‫א‬‫א‬‫א‬‫א‬



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‫א‬‫א‬                                ١٤٢                                    ‫א‬
‫א‬‫א‬                               ٢J                                 
                                                 
            ‫א‬‫א‬K‫א‬‫א‬
                                K‫א‬‫א‬‫א‬‫א‬
                                                                                                     
            ‫א‬‫א‬‫א‬‫א‬W‫ א‬J ٥
           ‫א‬‫א‬K‫א‬‫א‬‫א‬
                 ‫א‬
         K٤٢٦‫א‬‫א‬٤٦٢‫א‬
                                                          K‫א‬‫א‬
                                                                                               
                                                       W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                            W‫א‬‫א‬‫א‬‫א‬‫א‬
                 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ١
       K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
         ‫א‬‫א‬‫א‬‫א‬‫א‬
          ‫א‬‫א‬‫א‬‫א‬K‫א‬
                                                                K‫א‬‫א‬
                                                                                               
           ‫א‬‫א‬‫א‬‫א‬‫א‬ J ٢
            ‫א‬‫א‬‫א‬‫א‬K‫א‬
            ‫א‬‫א‬،
                 ‫א‬‫א‬‫א‬‫א‬K‫א‬
                                                     K‫א‬‫א‬

       ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣
                                 K‫א‬‫א‬‫א‬‫א‬

          ‫א‬‫א‬‫א‬‫א‬ J ٤
                                     K‫א‬‫א‬‫א‬

                                                 - ٥٠ -
‫א‬‫א‬                                ١٤٢                                        ‫א‬
‫א‬‫א‬                               ٢J                                     
                                                   
           ‫א‬‫א‬‫א‬‫א‬‫א‬ J ٥
                                                               K‫א‬‫א‬‫א‬
                                                                  W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
                                              W‫א‬‫א‬،١٤٢٢
                         ٥١٩٠٠                 ٨L٣٠‫א‬‫א‬‫א‬
                         ٤٥٨٠٠         ٨L٣٠‫א‬‫א‬‫א‬
                                                                      W‫א‬‫א‬‫א‬‫א‬
                                                            W‫א‬‫א‬‫א‬
                              ٧٥٠٠‫א‬‫א‬ J ١
                                            
٣٥٠٠‫א‬‫א‬‫א‬‫א‬‫א‬ J ٢
                                                                     K‫א‬
                   K١٥٠٠‫א‬ J ٣
                                                                 W‫א‬‫א‬‫א‬
                   K٤٣٠٠‫א‬٨L٢٩‫א‬ J ١
                 W‫א‬J ٢
                                          ٢٨٧٠           ٨٧٨
                                          ٤١٣٠           ١٠٠١
    ٢١٣٣٨L٢٠‫א‬J ٣
                                                  K١٢٣٣‫א‬‫א‬
                                                                                            W‫א‬
                                 K١٤٢٢L٨L٣٠‫א‬                    J ١
                                K‫א‬‫א‬‫א‬             J ٢
                                                                                               W‫א‬
                                                                        W‫א‬W
                                 ‫א‬‫א‬
                                         ١٤٢٢٣٠

                                                  - ٥١ -
‫א‬‫א‬               ١٤٢                                        ‫א‬
‫א‬‫א‬              ٢J                                    
                                
   ٥١٩٠٠                                     ‫א‬‫א‬‫א‬

                                                                             W
     ٤٣٠٠                               ٨L٢٩‫א‬‫א‬
   ٥٦٢٠٠                                                                              
                              WW

                 ٢٨٧٠                          ٨٧٨

                 ٤١٣٠                          ١٠٠١

  E٧٠٠٠F                                                                              
   ٤٩٢٠٠                                              E‫א‬F‫א‬‫א‬

                                                                                      
   ٤٥٨٠٠                                       ‫א‬‫א‬‫א‬
                                                                             W
                 ٧٥٠٠                                    ‫א‬
                 ٩٠٠                              ‫א‬‫א‬
     ٨٤٠٠                                                                             
   ٥٤٢٠٠                                                                              
                 ٣٥٠٠                          ‫א‬‫א‬‫א‬‫א‬W
                 ١٥٠٠                              
  E٥٠٠٠F                                                                              

   ٤٩٢٠٠                                              E‫א‬F‫א‬‫א‬

                                                                                        




                                - ٥٢ -
‫א‬‫א‬                         ١٤٢                                           ‫א‬
‫א‬‫א‬                        ٢J                                       
                                          
                                                                                              
                                                            W‫א‬‫א‬‫א‬W
         ‫ א‬                             ‫א‬    ‫א‬  
                 ‫א‬   ‫א‬
          ٨L٣٠                                     ‫א‬L                     ٨٤٠٠
                                                                      
                                        ‫א‬‫א‬L  ٧٥٠٠                   
                                    E‫א‬F‫א‬L                 ٩٠٠      
                                                                            
                                                     ‫א‬L                     ٣٥٠٠
                                 L                            ١٥٠٠
                                                 ‫א‬L  ٥٠٠٠
                                                                         
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                                                                                                     

                                              
                                              
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                                              
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                                              
                                              
                                          - ٥٣ -
 ‫א‬‫א‬                                ١٤٢                                     ‫א‬
 ‫א‬‫א‬                               ٢J                                  
                                                  

                                                E٢٢F
                                                                                         W‫א‬‫א‬
                            W‫א‬‫א‬‫א‬E F‫א‬‫א‬‫א‬E F
                             K‫א‬‫א‬ EF K١
‫א‬‫א‬‫א‬‫א‬‫א‬EF K٢
                                                                            K‫א‬
  ‫א‬‫א‬‫א‬‫א‬‫א‬EF K٣
                                                                                            K‫א‬
          ‫א‬‫א‬‫א‬‫א‬EF K٤
                                                                                     K‫א‬
                                                                                   W‫א‬‫א‬
                                                            W١٤٢٢L١٢L٣٠‫א‬‫א‬
              K١٢٠٠٠٠      ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬
                   ١٣٤٠٠٠       ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                     W‫א‬
١٠٠٠٠‫א‬‫א‬‫א‬ •
                                                                 K‫א‬‫א‬
    ‫א‬‫א‬‫א‬ •
                                                                                   K١٠٠٠
  ١٥٠٠١٤٢٢L١٢L٣٠‫א‬‫א‬ •
                                                       K‫א‬‫א‬
 ‫א‬‫א‬‫א‬٢٠٠٠٠‫א‬‫א‬‫א‬‫א‬ •
                                                                  K١٤٢٢L١٢L٣٠
                                                                                        W‫א‬
                                                         K‫א‬‫א‬ J ١
                                                            K‫א‬‫א‬‫א‬ J ٢


                                                  - ٥٤ -
‫א‬‫א‬                               ١٤٢                                    ‫א‬
‫א‬‫א‬                              ٢J                                 
                                                

                             ‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
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‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
                                                                        K‫א‬‫א‬
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                                                                                     W‫א‬‫א‬
                                                  W‫א‬‫א‬‫א‬
                                                    ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫• א‬
                                            ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
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                                ٪٩٠‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬
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                                                                      ٢W‫א‬‫א‬
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                                                                                   W‫א‬‫א‬
                                                                              ‫א‬ •
                                                                           •
                                                                                 ‫א‬ •
                                                                                    •
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                                                                                   W‫א‬‫א‬
                                                                                ١‫א‬
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                 ‫א‬‫א‬‫א‬‫א‬‫א‬
                               K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
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‫א‬‫א‬                                 ١٤٢                                  ‫א‬
‫א‬‫א‬                               ٢J                                
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                                                  
      ‫א‬‫א‬‫א‬‫א‬‫א‬
            ‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
      ‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
                 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
        ‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
       ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                   K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
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          ‫א‬‫א‬‫א‬FASB‫א‬‫א‬
                       W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬١٩٩٣‫א‬E١١٥F
                               Trading Securities                  ‫א‬‫א‬‫• א‬
                                Held-to-Maturity          ‫א‬‫א‬‫• א‬
                              Available-for-Sale                      ‫א‬‫א‬‫• א‬
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                 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                        K‫א‬‫א‬‫א‬
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       ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                            K‫א‬‫א‬‫א‬‫א‬‫א‬
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‫א‬‫א‬                                 ١٤٢                                                        ‫א‬
‫א‬‫א‬                                ٢J                                                    
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                                               W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
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                                                                                       W‫א‬‫א‬‫א‬
                 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬                                     
            K‫א‬‫א‬‫א‬‫א‬
          K‫א‬‫א‬‫א‬‫א‬‫א‬
          ‫א‬‫א‬٥٠٠‫א‬١٤٢٣L٨L٢٠‫א‬
       ‫א‬‫א‬٩٥٠‫א‬١٨٠
                                                                          W‫א‬‫א‬‫א‬
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                         ٩٠٠٠٠Z       ‫א‬‫א‬١٨٠C٥٠٠                                  ‫א‬‫א‬
                                 ٩٥٠                                          W
                                ٩٠٩٥٠             ‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                                                          
                                             W‫א‬‫א‬‫א‬
                 ‫ א‬                                            ‫א‬        ‫א‬  
                        ‫ א‬‫א‬
                 ٨L٢٠                        ‫א‬‫א‬‫א‬L                                       ٩٠٩٥٠
                                                                   ‫א‬L                 ٩٠٩٥٠
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           ‫א‬K‫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
      ٢٠٠‫א‬‫א‬‫א‬‫א‬١٤٢٣L٩L٢٥
     W‫א‬‫א‬

                                                  - ٥٧ -
‫א‬‫א‬                             ١٤٢                                              ‫א‬
‫א‬‫א‬                            ٢J                                           
                                              
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  ١٠٠٠٠٠Z                ٢٠٠C٥٠٠                                          ‫א‬
   E١٠٠٠F                ٢C٥٠٠                           ‫א‬W
       ٩٩٠٠٠                                                                              ‫א‬
   E٩٠٩٥٠F                                                   ‫א‬‫א‬‫א‬W
         ٨٠٥٠                                                                    ‫א‬‫א‬
                                                                                                             
                                      W‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫ א‬                                                ‫א‬    ‫א‬  
             ‫ א‬‫א‬
  ٩L٢٥                                                      ‫א‬L                     ٩٩٠٠٠
                                                                         
                                       ‫א‬‫א‬‫א‬L                  ٩٠٩٥٠
                           ‫א‬‫א‬L  ٨٠٥٠
                                                                                           
                                                                                                             
       ‫א‬‫א‬L‫א‬‫א‬‫א‬L
                                                        K‫א‬‫א‬‫א‬‫א‬‫א‬
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                                              - ٥٨ -
‫א‬‫א‬                       ١٤٢                              ‫א‬
‫א‬‫א‬                      ٢J                          
                                        

                                    E٣٢F
                                                                        W‫א‬‫א‬
 ٤٠٠‫א‬‫א‬٣٥٠٦٠٠‫א‬
                              K
                                                                                      
                                                                            W‫א‬
                           K١٤٢٣L١١L٢٣‫א‬‫א‬‫א‬




                                        - ٥٩ -
                                 ‫א‬‫א‬‫א‬
                              ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]
                                  ‫א‬‫א‬‫א‬‫א‬




            ٢ J
                ‫א‬
 ‫א‬




٣


                    - ٣٩ -
‫א‬‫א‬                           ١٤٢                                       ‫א‬
 ‫א‬                               ٢J                                    
                                                


‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
                                                     K‫א‬‫א‬‫א‬
                                                                                                   
                                                                                     W‫א‬‫א‬
                                                 W‫א‬‫א‬
                                                                            ‫א‬‫א‬ •
                               ‫א‬‫א‬‫א‬ •
                                        ‫א‬‫א‬‫א‬‫א‬‫א‬ •
                           ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
                                                                                                   
                            ٪٨٥‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬
                                                                                                   
                                                                     ٦W‫א‬‫א‬
                                                                                                   
                                                                                    W‫א‬‫א‬
                                                                             ‫א‬ •
                                                                           •
                                                                                ‫א‬ •
                                                                                     •
                                                                                                   
                                                                                  W‫א‬‫א‬
                                                                               ١‫א‬
      ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                           K‫א‬‫א‬‫א‬‫א‬
                                            
                                                                    

                                                - ٦٠ -
‫א‬‫א‬                            ١٤٢                                     ‫א‬
 ‫א‬                                ٢J                                 
                                               


                                           
  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
        K‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬E‫א‬F‫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
                                                                                                  
                                                    Account Receivable W‫א‬‫א‬
                                                                                             
   W‫א‬‫א‬‫א‬‫א‬‫א‬
           ‫ א‬                                       ‫ א‬ ‫א‬    
                     ‫ א‬‫א‬
                                                      ‫א‬L            CCCC
                                                      ‫א‬L   CCCC      
                                                   ??
                                                                                                  
 ‫א‬‫א‬‫א‬‫א‬
                                        
     K‫א‬‫א‬‫א‬‫א‬‫א‬L‫א‬‫א‬‫א‬
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                                              - ٦١ -
 ‫א‬‫א‬                             ١٤٢                                     ‫א‬
  ‫א‬                                 ٢J                                 
                                                 


                                                                                       W‫א‬‫א‬
                                                                     W‫א‬‫א‬
        ‫א‬‫א‬‫א‬W‫א‬‫א‬                      E١
         ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
         ‫א‬
                                                             K‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                                
 ‫א‬‫א‬‫א‬W‫א‬‫א‬                   E٢
  ‫א‬‫א‬‫א‬،‫א‬‫א‬
                                      KE‫א‬F‫א‬

           ‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬             E٣
   ‫א‬F‫א‬‫א‬‫א‬‫א‬
                                                                                 KE
                                       Double Debts AllowanceW‫א‬‫א‬
  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،
                                      W‫א‬‫א‬
                                                          W‫א‬ K١
      ‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                              KE
                                                                         W‫א‬ K٢
                                                    
      ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
     ١٥‫א‬‫א‬‫א‬‫א‬‫א‬،
      ‫א‬‫א‬‫א‬‫א‬K‫א‬
    ‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
                   K‫א‬‫א‬‫א‬‫א‬‫א‬

                                                - ٦٢ -
    ‫א‬‫א‬                                  ١٤٢                                   ‫א‬
     ‫א‬                                  ٢J                                   
                                                       

                                               W‫א‬‫א‬‫א‬
         ‫א‬‫א‬         ‫א‬‫א‬                      ‫א‬                     ‫א‬
                          ‫א‬
                       ٩٠٠                  ٪٢                     ٤٥٠٠٠                ٦٠
                      ١٥٩٠                  ٪٦                     ٢٦٥٠٠                ١٢٠J ٦٠
                      ٢٢٥٠                 ٪١٥                     ١٥٠٠٠               ٢٤٠J ١٢١
                      ٥٤٠٠                 ٪٣٠                     ١٨٠٠٠               ٣٦٠J ٢٤١
                      ٦٢٥٠                 ٪٥٠                     ١٢٩٠٠                 
                      ١٦٣٩٠                                       ١١٧٤٠٠                               
                                                                                  K‫א‬‫א‬‫א‬G


                                                             W‫א‬‫א‬
                                  W،‫א‬‫א‬‫א‬‫א‬
                                                      E‫א‬F‫א‬‫א‬ K١
                                             E‫א‬‫א‬F‫א‬ K٢
                                                                                              
                                                                    W‫א‬‫א‬W
   ‫א‬‫א‬‫א‬‫א‬‫א‬
                K‫א‬‫א‬‫א‬‫א‬EF‫א‬،
                                                                                                          
                                W‫א‬‫א‬‫א‬‫א‬
                                                            W‫א‬‫א‬W‫א‬‫א‬
     ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                                          
            ‫א‬‫א‬٪٢١٤٢٣‫א‬،‫א‬‫א‬W١
                                                                           K
                                                                                                          

                                                       - ٦٣ -
‫א‬‫א‬                                  ١٤٢                                    ‫א‬
 ‫א‬                                      ٢J                                
                                                     

                                               W‫א‬‫א‬W‫א‬‫א‬
     ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
             K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                                       
                         W‫א‬‫א‬١٤٢٣‫א‬‫א‬‫א‬‫א‬W٢
                         ٧٩٥٠٠،‫א‬‫א‬٢٦٠٠٠،‫א‬‫א‬٤٥٦٠٠٠
                                                                                                W‫א‬
                                                                            W‫א‬‫א‬W
                                             ٤٥٦٠٠٠                          ‫א‬‫א‬
                                              ٢٦٠٠٠               ‫א‬‫א‬W
                                             ٤٤٠٠٠٠                           ‫א‬‫א‬
                                                                                                       
                                                                                                 
                                                                      ‫א‬‫א‬W
                  ٨٨٠٠Z‫א‬‫א‬٪٢C‫א‬‫א‬٤٤٠٠٠٠
                                                     W‫א‬‫א‬W‫א‬‫א‬
  L‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
    ‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
   ‫א‬‫א‬‫א‬‫א‬‫א‬L
                            K‫א‬‫א‬‫א‬‫א‬
                                        W‫א‬‫א‬‫א‬‫א‬‫א‬
                                            W١٤٢٣‫א‬‫א‬
    ‫ א‬                                                        ‫ א‬ ‫א‬     
                 ‫ א‬‫א‬
   ١٢L٣٠                          ‫א‬‫א‬L                     ٨٨٠٠
                                   ‫א‬‫א‬L              ٨٨٠٠        


                                                    - ٦٤ -
‫א‬‫א‬                                   ١٤٢                                      ‫א‬
 ‫א‬                                       ٢J                                  
                                                      

                                                           W‫א‬‫א‬L
   ‫ א‬                                                          ‫ א‬ ‫א‬       
                 ‫ א‬‫א‬
    ١٢L٢                                                 ‫א‬‫א‬L              ١٠٣٥٠
                                  ‫א‬‫א‬L ١٠٣٥٠                   
                            
                                                                                                          
                                                            W‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬
                                                      W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                           W‫א‬
                  CCCC                                                          ‫א‬
                  CCCC                                                  ‫א‬W
                  CCCC                                                            ‫א‬
                                                                            W‫א‬
              ١٠٣٥٠                                      ‫א‬‫א‬
                                                                   W١٤٢٣L١٢L٣٠‫א‬‫א‬
                                                                            W‫א‬‫א‬‫א‬             
                                                                                        ٤٤٠٠٠٠
                                                  ‫א‬‫א‬W  ٨٨٠٠
                                                                                ‫א‬ ٤٣١٢٠٠
                                                                                                          
                                                                                                          
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                           K‫א‬‫א‬
                                                                                                          

                                                     - ٦٥ -
‫א‬‫א‬                            ١٤٢                                   ‫א‬
 ‫א‬                               ٢J                                
                                              


                                                                                        
                                   W‫א‬‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬
         ‫א‬‫א‬‫א‬‫א‬‫א‬
                   W‫א‬‫א‬K‫א‬‫א‬‫א‬
                                                                                                
                                          W‫א‬‫א‬W‫א‬‫א‬
    ‫א‬‫א‬‫א‬،‫א‬‫א‬
         K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                                
 ‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬W١
                                                    K‫א‬٪٥
                                                                                                
                                    W‫א‬‫א‬W‫א‬‫א‬
     ‫א‬‫א‬‫א‬‫א‬‫א‬
                                      K‫א‬‫א‬‫א‬‫א‬
                                                                                                
          ‫א‬‫א‬‫א‬‫א‬‫א‬١٤٢٣L١٢L٣٠W٢
                                                                                 K١٨٠٠٠٠
                                                                                         W‫א‬
                                                                    W‫א‬‫א‬
        ٩٠٠٠Z‫א‬‫א‬٪٥C‫א‬‫א‬١٨٠٠٠٠
                                                                                                
                                                       W‫א‬‫א‬W‫א‬‫א‬
 ‫א‬‫א‬L‫א‬‫א‬‫א‬
  ‫א‬‫א‬‫א‬‫א‬L
    ‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                            W‫א‬‫א‬

                                             - ٦٦ -
‫א‬‫א‬                               ١٤٢                                       ‫א‬
 ‫א‬                                   ٢J                                   
                                                  

                               W‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬                   
                                                                                                     E
‫א‬‫א‬‫א‬‫א‬
    ٩٠٠٠‫א‬‫א‬٩٠٠٠‫א‬‫א‬‫א‬‫א‬
                         K‫א‬
                              W‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬             
                                                                                                 E
  ‫א‬‫א‬‫א‬‫א‬
    K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
         W‫א‬‫א‬٦٥٠٠‫א‬‫א‬
                                                                                     
                                                           W‫א‬‫א‬W
                                              W‫א‬‫א‬‫א‬‫א‬
                                     ٢٥٠٠Z‫א‬‫א‬٦٥٠٠–‫א‬‫א‬٩٠٠٠
        ‫א‬٢٥٠٠‫א‬‫א‬‫א‬
                                                                    K‫א‬‫א‬
                                                                                       
                                                               W‫א‬‫א‬W
                                                        ١٤٢٣L١٢L٣٠‫א‬E١
   ‫ א‬                                                        ‫ א‬ ‫א‬      
                 ‫ א‬‫א‬
  ١٢L٣٠                         ‫א‬‫א‬L                      ٢٥٠٠
                                 ‫א‬‫א‬L               ٢٥٠٠        


                   W‫א‬‫א‬L‫א‬‫א‬LE٢
   ‫ א‬                                                        ‫ א‬ ‫א‬      
                 ‫ א‬‫א‬
  ١٢L٣٠                                              ‫א‬‫א‬L                 ٢٥٠٠
                                ‫א‬‫א‬L            ٢٥٠٠        
                          
                     W‫א‬‫א‬‫א‬L
                                                 - ٦٧ -
‫א‬‫א‬                                   ١٤٢                                                 ‫א‬
  ‫א‬                                     ٢J                                              
                                                         

                                                                                                                     
 ‫א‬                           ‫א‬‫א‬L                                                 
‫א‬                                    ‫ א‬ ‫א‬        ‫א‬                      ‫א‬        ‫א‬
            ‫א‬                                                               ‫א‬
                                 ‫א‬  ٦٥٠٠                                                         
                    ‫א‬‫א‬L  ٢٥٠٠                                                          
                                ١٢L٣٠                                   ‫א‬    ٩٠٠٠
                                                                                                    ١٢L٣٠
                                                                                            ‫א‬‫א‬‫א‬F
                                                                                          E‫א‬‫א‬
                                                                                                      
                                                                                                
                                                               W‫א‬‫א‬‫א‬‫א‬W
                                                                                         W‫א‬
                  CCCC                                                                  ‫א‬
                  CCCC                                                         ‫א‬W
                  CCCC                                                                    ‫א‬
                                                                                    W‫א‬
                  ٢٥٠٠                                      ‫א‬‫א‬
                                                               ١٤٢٣L١٢L٣٠‫א‬‫א‬
                                                                            W‫א‬‫א‬‫א‬              
                                                                                          ١٨٠٠٠٠
                                         ‫א‬‫א‬W E٩٠٠٠F
                                                                                ‫א‬ ١٧١٠٠٠
                                                                                                           
                                                                                                                     




                                                     - ٦٨ -
‫א‬‫א‬                             ١٤٢                                      ‫א‬
 ‫א‬                                ٢J                                   
                                                


                                                                      Bad DebtsW‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬K‫א‬‫א‬
                              
     ،‫א‬‫א‬‫א‬‫א‬L‫א‬‫א‬‫א‬‫א‬‫א‬
                                                               W‫א‬‫א‬‫א‬
                                                 ‫א‬‫א‬‫א‬‫א‬ J ١
                                                                     ‫א‬‫א‬ J ٢
                                                                                     
                                                  W‫א‬‫א‬‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                              
                                                                         K‫א‬‫א‬‫א‬
                                                                                                    
                                 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                                    
                     W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬١٤٢٣L١٢L٣٠W
                         ‫א‬                                                   ‫א‬‫א‬
                                    ٢٣٠٠٠٠                                            ‫א‬L
                        ٨٤٠٠                            ‫א‬‫א‬L
                                                                                     W‫א‬
                                      ٧٩٠٠‫א‬‫א‬١٠L٢٣ •
        ‫א‬٪٥‫א‬‫א‬‫א‬ •
                                                                                                    
                                                                                           W‫א‬
                                                    ١٠L٢٣‫א‬‫א‬ K١
                                     ١٤٢٣L١٢L٣٠‫א‬‫א‬ K٢
                                                            ‫א‬‫א‬‫א‬‫א‬ K٣



                                                - ٦٩ -
   ‫א‬‫א‬                                    ١٤٢                                         ‫א‬
    ‫א‬                                        ٢J                                         
                                                          



                                                                                                             W‫א‬
                                                               W١٠L٢٣‫א‬‫א‬                 E١
        ‫ א‬                                                         ‫ א‬ ‫א‬            
                    ‫ א‬‫א‬
       ١٠L٢٣                             ‫א‬‫א‬L                             ٧٩٠٠
                                                                      ‫א‬L   ٧٩٠٠               


                                                                                                  
     ‫א‬L‫א‬L‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬‫א‬‫א‬١٠L٢٣‫א‬‫א‬‫א‬‫א‬
                                                                   K‫א‬‫א‬‫א‬
                                                                                                  
                                                                        W‫א‬‫א‬                    E٢
 ‫א‬‫א‬٪٥C‫א‬٢٣٠٠٠٠Z‫א‬‫א‬‫א‬
                                ‫א‬‫א‬١١٥٠٠Z
                                                                                                  
                                                           W‫א‬‫א‬‫א‬
               ‫א‬‫א‬٣٥٠٠Z‫א‬‫א‬٨٠٠٠J ‫א‬‫א‬١١٥٠٠
                                                                                                  
                                                       W١٤٢٣L١٢L٣٠‫א‬
          ‫ א‬                                                           ‫ א‬ ‫א‬               
                     ‫ א‬‫א‬
          ١٢L٣٠                            ‫א‬‫א‬L                               ٣٥٠٠
                                            ‫א‬‫א‬L               ٣٥٠٠                   


                                                                                                  
                                                         - ٧٠ -
‫א‬‫א‬                                  ١٤٢                                       ‫א‬
 ‫א‬                                      ٢J                                       
                                                     

                                              W‫א‬‫א‬L
       ‫ א‬                                                       ‫ א‬ ‫א‬            
                  ‫ א‬‫א‬
       ١٢L٣٠                                                ‫א‬‫א‬L                   ٣٥٠٠
                                   ‫א‬‫א‬L              ٣٥٠٠               
                             
                                                                                           
                                                                       W‫א‬‫א‬‫א‬‫א‬         E٣
                                                                               W‫א‬
                  CCCC                                                        ‫א‬
                  CCCC                                                ‫א‬W
                  CCCC                                                          ‫א‬
                                                                          W‫א‬
                  ٣٥٠٠                                  ‫א‬‫א‬
                                                                                           
                                                                        W‫א‬‫א‬
                                                                   W‫א‬‫א‬‫א‬                
                                                                              ٢٣٠٠٠٠
                                           ‫א‬‫א‬W E١١٥٠٠F
                                                                      ‫א‬ ٢١٨٥٠٠
                                                                                                    
                                                                                           
                                                                                            
                                                                    W‫א‬‫א‬W
        ‫א‬L‫א‬‫א‬‫א‬
                             W‫א‬‫א‬‫א‬،‫א‬
                                                                                                             

                                                    - ٧١ -
‫א‬‫א‬                                           ١٤٢                                     ‫א‬
 ‫א‬                                               ٢J                                    
                                                              

                                                    W‫א‬‫א‬‫א‬‫א‬W
                                                                            ١٨٠٠٠٠               ‫א‬
                                                                             ١٦٩٠٠                
‫א‬‫א‬،‫א‬‫א‬‫א‬
                                                                                                      W
                                                                                                                   
                                                                                                                   
                                                                                                                   
            ‫ א‬                                                   ‫ א‬ ‫א‬      
                             ‫ א‬‫א‬
                                                 ‫א‬‫א‬L                ١٦٩٠٠
                                                                  ‫א‬L ١٦٩٠٠          


                          E١٦٩٠٠–١٨٠٠٠٠F١٦٣١٠٠١٦٩٠٠‫א‬‫א‬
                                                                                                                   
                                                                           ‫א‬‫א‬L
           ‫ א‬                                                     ‫ א‬ ‫א‬      
                         ‫ א‬‫א‬
                                                          ‫א‬‫א‬L               ١٦٩٠٠
                                                  ‫א‬‫א‬L ١٦٩٠٠               


                                                                                                                   
                                                                                         W‫א‬‫א‬
                                                                                   W‫א‬
              ١٦٩٠٠                                                           ‫א‬‫א‬
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‫א‬‫א‬                                   ١٤٢                                       ‫א‬
 ‫א‬                                       ٢J                                       
                                                      


                                                            W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
   ‫א‬‫א‬L‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                                 K‫א‬
                                                                                                              
  ‫א‬٥٥٠٠‫א‬‫א‬‫א‬‫א‬W
                                     W‫א‬،
   ‫ א‬                                                         ‫ א‬ ‫א‬            
                 ‫ א‬‫א‬
                                                                 ‫א‬L                   ٥٥٠٠
                                    ‫א‬‫א‬L ١٦٩٠٠
                                
                                                                                                              
                                                                                       W‫א‬
            ‫ א‬                                           ‫ א‬ ‫א‬         
                         ‫ א‬‫א‬
                                                            ‫א‬L          ١٦٩٠٠
                                                          ‫א‬L ١٦٩٠٠             


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                                                                                                               
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                                                     - ٧٣ -
‫א‬‫א‬                               ١٤٢                                       ‫א‬
 ‫א‬                                   ٢J                                    
                                                  


                                             ٣
                                                                                       W‫א‬‫א‬
              W‫א‬‫א‬ECF‫א‬‫א‬E√F
  ‫א‬‫א‬‫א‬‫א‬‫א‬EF K١
                                         K‫א‬‫א‬‫א‬‫א‬‫א‬
            ‫א‬‫א‬‫א‬‫א‬‫א‬EF K٢
                                                                       K‫א‬
                   K‫א‬‫א‬‫א‬‫א‬‫א‬EF K٣
    ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٤
                         K‫א‬‫א‬‫א‬‫א‬‫א‬
       ‫א‬‫א‬‫א‬‫א‬EF K٥
                                                                                  K‫א‬
                                                                                                       
                                                                          W‫א‬‫א‬
             W١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                         ،١L١‫א‬‫א‬٤٥٠٠،١٥٦٠٠٠
                                     K٤٠٠٠٠٠،١٤٢٢L١٠L١‫א‬٥١٠٠
                                                                                                
                                                                                   W‫א‬
                            K٦٠٠٠‫א‬‫א‬‫א‬‫א‬ •
  K‫א‬٪٥‫א‬‫א‬‫א‬ •
                                                                                                       
                                                                                              W‫א‬
                                      K‫א‬‫א‬‫א‬‫א‬‫א‬ J ١
                       K١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬ J ٢
                                       K١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬ J ٣


                                                 - ٧٤ -
                                   ‫א‬‫א‬‫א‬
                                ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]
                                    ‫א‬‫א‬‫א‬‫א‬




                ٢
                ‫א‬‫א‬
 ‫א‬‫א‬




٤


                       - ٦٠ -
 ‫א‬‫א‬‫א‬                            ١٤٢                                                      ‫א‬
  ‫א‬‫א‬                            ٢J                                                              
                                                                         

                    ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
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                                                                                    W‫א‬‫א‬
                                                 W‫א‬‫א‬‫א‬
                                                        ‫א‬‫א‬‫א‬‫א‬ •
                                     ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •

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                               ٪٨٥‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬
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                                                                    ٣W‫א‬‫א‬
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                                                                                   W‫א‬‫א‬
                                                                              ‫א‬ •
                                                                        •
                                                                                     ‫א‬ •
                                                                                          •
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                                                                                    W‫א‬‫א‬
                                                                                 ١‫א‬
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 ‫א‬‫א‬‫א‬                                                    ١٤٢                                                                         ‫א‬
  ‫א‬‫א‬                                                 ٢J                                                                                    
                                                                                                                    

         ‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
   ‫א‬‫א‬‫א‬K‫א‬‫א‬
                                              
          ‫א‬‫א‬‫א‬K‫א‬‫א‬
            ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                                                                     K‫א‬
                                                                                                                                                                           
                             W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                      ‫א‬‫א‬ J ١
                                                                                          J ٢
                                                                      ‫א‬ J ٣
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                                                                                                           Promissory NoteW‫א‬‫א‬
    E‫א‬F‫א‬
          ‫א‬‫א‬KE‫א‬‫א‬F
                                       KE‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬E‫א‬F‫א‬

                                                                                       W‫א‬‫א‬‫א‬‫א‬
           ١٤LLW‫א‬
         KKKKKKKKKKKKKKKKKKKKKKK‫א‬
                             KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK
                              KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKL
                              KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKL
                    E‫א‬F
                                       
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 ‫א‬‫א‬‫א‬                                                  ١٤٢                                                                        ‫א‬
  ‫א‬‫א‬                                                ٢J                                                                                  
                                                                                                                 

                                                                                                            Bill of ExchangeW‫א‬
  E‫א‬F‫א‬E‫א‬F‫א‬
                     K‫א‬‫א‬E‫א‬F
                                                                                         W‫א‬‫א‬‫א‬
             ١٤LLW‫א‬
         KKKKKKKKKKKKKKKKKKKKKKK‫א‬
                      KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKL‫א‬
                       KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKL‫א‬‫א‬
                      KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKL
                      E‫א‬F
               E‫א‬F
                                                                                                                                                                        
                                                             W‫א‬‫א‬‫א‬‫א‬
  E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
   ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬L
                                                K‫א‬‫א‬‫א‬LE‫א‬F
                                                                                                                                                                        
    ،٢٨٠٠٠‫א‬‫א‬١٤٢٣L٥L١W
      K١٤٢٣L٩L١‫א‬‫א‬‫א‬
                                                                                                                                                                        
                  W‫א‬‫א‬‫א‬‫א‬
       ?‫א‬?‫א‬                                               ?‫א‬?‫א‬
  ‫א‬                       ‫ א‬ ‫א‬   ‫א‬                                                       ‫ א‬ ‫א‬  
  ٥L١              ‫א‬L                           ٢٨٠٠٠  ٥L١                      ‫א‬‫א‬L                                          ٢٨٠٠٠
               ‫א‬‫א‬L             ٢٨٠٠٠                                                 ‫א‬L ٢٨٠٠٠
              ?‫א‬?                                                       ??
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

                                                                       - ٧٧ -
 ‫א‬‫א‬‫א‬                                    ١٤٢                                                         ‫א‬
  ‫א‬‫א‬                                    ٢J                                                                 
                                                                                    

                                                  W‫א‬‫א‬‫א‬‫א‬‫א‬
      ‫א‬‫א‬E‫א‬F‫א‬‫א‬‫א‬
                                                      W‫א‬‫א‬‫א‬‫א‬
                                                                     ‫א‬‫ א‬K١
                                                                            ‫א‬‫א‬‫א‬ K٢
                                                                                 ‫א‬‫א‬ K٣
                                                                                  ‫א‬EF K٤
                                                                                                                                           
                                                                                         
                                                    W‫א‬‫א‬W
  ،‫א‬E‫א‬‫א‬F‫א‬‫א‬‫א‬
                                              W‫א‬‫א‬‫א‬‫א‬E‫א‬F‫א‬
            ‫ א‬                                                 ‫ א‬ ‫א‬                     
                         ‫ א‬‫א‬
                                                                ‫א‬L                          ٢٨٠٠٠
                                                       ‫א‬‫א‬L ٢٨٠٠٠                                 
                                          ?‫א‬‫א‬‫א‬?
                                                                                              
                                                                  W‫א‬‫א‬‫א‬W
     ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
     ‫א‬‫א‬K‫א‬‫א‬
                                                                 W‫א‬‫א‬‫א‬
                                                                                                         
                                                                                W‫א‬‫א‬ E
           ‫ א‬                                                  ‫ א‬ ‫א‬                       
                         ‫ א‬‫א‬
                                           ‫א‬‫א‬L                                  ٢٨٠٠٠
                                                        ‫א‬‫א‬L ٢٨٠٠٠                                    
                                                       ?‫א‬‫א‬?


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 ‫א‬‫א‬‫א‬                               ١٤٢                                                          ‫א‬
  ‫א‬‫א‬                               ٢J                                                                  
                                                                                

   ،‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                     K‫א‬‫א‬
                                                                                                                                       
                                                                                              
                               ‫א‬‫א‬‫א‬‫א‬ E
        ‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                       W‫א‬٢٥٠
                                                                  W‫א‬J ١
            ‫ א‬                                           ‫ א‬ ‫א‬                       
                       ‫ א‬‫א‬
                                             ‫א‬L                                   ٢٥٠
                                                          ‫א‬L  ٢٥٠                                

                                                                                                                      
                                                                       W‫א‬ J ٢
            ‫ א‬                                           ‫ א‬ ‫א‬                       
                       ‫ א‬‫א‬
                                                              ‫א‬L                          ٢٨٠٠٠
                                     ‫א‬‫א‬L ٢٨٠٠٠                                    
                                                                         
                                                                                                                                       
                                                                                          
                                                                  W‫א‬‫א‬W
     ‫א‬‫א‬‫א‬‫א‬E‫א‬F‫א‬‫א‬
 ‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                  K‫א‬‫א‬



                                                  - ٧٩ -
 ‫א‬‫א‬‫א‬                              ١٤٢                                                            ‫א‬
  ‫א‬‫א‬                              ٢J                                                                    
                                                                                 

  ‫א‬‫א‬‫א‬‫א‬
  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                              K‫א‬
                                                                                                                                        
٪١٢‫א‬‫א‬‫א‬١٤٢٣L٦L١W
                                                                                                                            
                                                                                                                          K
                                                                                                                                        
                                                                                     W‫א‬‫א‬‫א‬
          ‫א‬‫א‬‫א‬C‫א‬C‫א‬‫א‬Z‫א‬
                                                                      ٢٨٠٠٠Z‫א‬‫א‬
                                                                                  ٪١٢Z‫א‬
                                                       E٩L١٦L١F٣Z‫א‬‫א‬
                                             ٨٤٠Z١٢L٣C٪١٢C٢٨٠٠٠Z‫א‬‫א‬
                                                                                                                               
                           ‫א‬J ‫א‬‫א‬Z‫א‬‫א‬‫א‬
                                              ٨٤٠J ٢٨٠٠٠Z                                                   
                                                           ٢٧١٦٠Z
                                                                                                                              
                                                           W‫א‬‫א‬‫א‬
         ‫ א‬                                                 ‫ א‬ ‫א‬                           
                   ‫ א‬‫א‬
         ٦L١                                                                                              
                                                                 ‫א‬L                                 ٢٧١٦٠
                                 ‫א‬‫א‬‫א‬‫א‬‫א‬L                                       ٨٤٠
                                                  ‫א‬L ٢٨٠٠٠
                                                                         


                                                 - ٨٠ -
 ‫א‬‫א‬‫א‬                                    ١٤٢                                                          ‫א‬
  ‫א‬‫א‬                                    ٢J                                                                  
                                                                                     

   ،‫א‬‫א‬‫א‬
                                                                           W‫א‬‫א‬‫א‬‫א‬
                                                                                                                                            
                                                            W‫א‬‫א‬ J ١
           ‫ א‬                                                  ‫ א‬ ‫א‬                      
                    ‫ א‬‫א‬
           ٦L١                              ‫א‬‫א‬L                                    ٢٨٠٠٠
                                                       ‫א‬‫א‬L ٢٨٠٠٠                                   
                                                                              

                                                                          W‫א‬‫א‬ J ٢
         ‫ א‬                                                    ‫ א‬ ‫א‬                      
                   ‫ א‬‫א‬
                                                                                                         
                                                                       ‫א‬L                           ٢٧١٦٠
                                       ‫א‬‫א‬‫א‬‫א‬‫א‬L                                 ٨٤٠
                                           ‫א‬‫א‬L ٢٨٠٠٠
                                                                              
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬L
                                                                      K‫א‬‫א‬
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                                                                    W‫א‬W‫א‬
     ‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
   ‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
             K‫א‬‫א‬‫א‬‫א‬‫א‬E‫א‬F
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 ‫א‬‫א‬‫א‬                            ١٤٢                                                        ‫א‬
  ‫א‬‫א‬                            ٢J                                                                
                                                                           

             EF‫א‬‫א‬‫א‬‫א‬٦L١٥W
                                                                            K٢٨٠٠٠‫א‬
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                                                                  WE‫א‬F‫א‬
                   ‫ א‬                                         ‫ א‬ ‫א‬                                 
                          ‫ א‬‫א‬
                   ٦L١٥                                   J ‫א‬‫א‬L                                      ٢٨٠٠٠
                                                           ‫א‬‫א‬L ٢٨٠٠٠                                         
                                                                                   
      ‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬
                        K‫א‬‫א‬‫א‬‫א‬‫א‬E
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                                                                         W‫א‬‫א‬
      ‫א‬‫א‬‫א‬‫א‬E‫א‬F‫א‬‫א‬
        ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
       ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
                            K‫א‬‫א‬‫א‬‫א‬
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 ‫א‬‫א‬‫א‬                                   ١٤٢                                                      ‫א‬
  ‫א‬‫א‬                                   ٢J                                                              
                                                                                


                                                E٤F
                                                                                             W‫א‬‫א‬
                    W‫א‬‫א‬ECF‫א‬‫א‬E√F
     K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K١
              K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٢
                              K‫א‬‫א‬‫א‬‫א‬EF K٣
     E‫א‬F‫א‬E‫א‬F‫א‬‫א‬‫א‬EF K٤
                                                                               K
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٥
                                                                                                 ‫א‬
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                                                                                     W‫א‬‫א‬
                          W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
    ٥٥٠٠٠‫א‬‫א‬‫א‬١٤٢١L٥L١ •
                          K‫א‬‫א‬‫א‬‫א‬‫א‬
                       K‫א‬‫א‬‫א‬٥L١٥ •
       K٢٠٠‫א‬‫א‬٨L١‫א‬‫א‬ •
                                                                                                                    W‫א‬
                                                                         ‫א‬‫א‬




                                                      - ٨٣ -
                                       ‫א‬‫א‬‫א‬
                                    ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]
                                        ‫א‬‫א‬‫א‬‫א‬




                  ٢ J
                   ‫א‬‫א‬
 ‫א‬‫א‬




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 ‫א‬‫א‬                          ١٤٢                                      ‫א‬
 ‫א‬‫א‬                        ٢J                                   
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   ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
                                                     K‫א‬‫א‬ 
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                                                                                 W‫א‬‫א‬
                                             W‫א‬‫א‬‫א‬
                                                                    ‫א‬‫• א‬
                                    ‫א‬‫א‬‫א‬ •
                               ‫א‬‫א‬‫א‬‫א‬‫א‬ •
                              ‫א‬‫א‬‫א‬ •

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                           ٪٩٥‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬
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                                                                    ٦W‫א‬‫א‬
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                                                                                  W‫א‬‫א‬
                                                                             ‫א‬ •
                                                                         •
                                                                                ‫א‬ •
                                                                                     •
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                                                                                  W‫א‬‫א‬
                                                                               ١‫א‬
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                                            - ٨٤ -
 ‫א‬‫א‬                            ١٤٢                                    ‫א‬
 ‫א‬‫א‬                          ٢J                                 
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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‫א‬‫א‬
           K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
                    K‫א‬‫א‬‫א‬‫א‬
                                                                                               
                                        W‫א‬‫א‬‫א‬‫א‬
                                     K‫א‬‫א‬‫א‬‫א‬‫א‬‫• א‬
                      K‫א‬‫א‬‫א‬‫א‬‫א‬ •
                        K‫א‬‫א‬‫א‬‫א‬‫• א‬
                                   K‫א‬‫א‬‫• א‬
                                                                                                   
                                                                                   W‫א‬
                                  W‫א‬
                                        Perpetual Inventory ‫א‬‫א‬ •
                                           Periodical Inventory‫א‬‫א‬ •
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                                                            Perpetual InventoryW‫א‬‫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
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                                              - ٨٥ -
 ‫א‬‫א‬                               ١٤٢                                  ‫א‬
 ‫א‬‫א‬                             ٢J                               
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                                             Periodical InventoryW‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
       ‫א‬‫א‬‫א‬‫א‬
 W?‫א‬?‫א‬?‫א‬?‫א‬L،‫א‬‫א‬
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                                                                                             
                                                W‫א‬W
           ‫א‬                                      ‫ א‬ ‫א‬        
                      ‫ א‬‫א‬                                      
          ١٢L٣٠                              ‫א‬‫א‬L               CCCC
                                            ?‫א‬?‫א‬L     CCCC
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                                           W‫א‬‫א‬W
            ‫ א‬                                    ‫ א‬ ‫א‬        
                      ‫ א‬‫א‬                                  
            ١٢L٣٠                         ?‫א‬?L                 CCCC
                                             ‫א‬‫א‬L        CCCC
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 ‫א‬‫א‬‫א‬‫א‬‫א‬
                      W‫א‬‫א‬‫א‬‫א‬
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                                                 - ٨٦ -
  ‫א‬‫א‬                               ١٤٢                                        ‫א‬
  ‫א‬‫א‬                             ٢J                                     
                                                  
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                                                                       W‫א‬
                                                   W‫א‬
                       Specific Identification                E‫א‬F‫א‬‫ א‬E١
                       Average Cost                                      ‫א‬‫א‬ E٢
                       First –in- First Out (FIFO)                             ‫א‬‫ א‬E٣
                        Last –in- First Out (LIFO)                            ‫א‬‫א‬‫ א‬E٤

                                                                                                            
                           Specific Identification WE‫א‬F‫א‬‫א‬ E١
 ‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬‫א‬‫א‬‫א‬‫א‬E‫א‬KK،‫א‬‫א‬
                    K‫א‬‫א‬‫א‬‫א‬
                                                                                                  
                                                                    W‫א‬‫א‬
 W‫א‬٢٢٠‫א‬‫א‬‫א‬‫א‬
                                                              ‫א‬‫א‬‫א‬     ‫א‬‫א‬
                                                                               ٢٠       ١٢
                                                                               ٥٠     ٢٤
                                                                               ٦٥        ‫א‬٢
                                                                               ٨٥    ‫א‬١٤
                                                                           ٢٢٠  ‫א‬
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      ‫א‬‫א‬‫א‬‫א‬
           W‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
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                                                  - ٨٧ -
 ‫א‬‫א‬                               ١٤٢                                        ‫א‬
 ‫א‬‫א‬                             ٢J                                     
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                                                                                                          
                                                          C                   W‫א‬‫א‬
                         ‫א‬        ‫א‬              ‫א‬‫א‬       ‫א‬‫א‬
                       ‫א‬              ‫א‬                  ‫א‬
                          ٢٤٠٠                ١٢٠ C                    ٢٠            ١٢
                          ٧٠٠٠                ١٤٠ C                    ٥٠           ٢٤
                          ٦٥٠٠                ١٠٠ C                    ٦٥              ‫א‬٢
                         ١٧٠٠٠                ٢٠٠ C                    ٨٥         ‫א‬١٤
                         ٣٢٩٠٠                                        ٢٢٠  ‫א‬
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 ٣٢٩٠٠‫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
                                                                                  W‫א‬
             W‫א‬‫א‬‫א‬‫א‬‫א‬
                        ‫א‬ ‫א‬‫א‬                            ‫א‬
                             ١٠  ١٠٠٠  ‫א‬١L١
                                 ١٣         ١٢٠٠٠                   ٤L٥
                                 ١٢         ١٨٠٠٠                  ٧L٢٣
                                    ١٥         ١٥٠٠                 ١١L٩
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                                                 - ٨٨ -
   ‫א‬‫א‬                               ١٤٢                                     ‫א‬
   ‫א‬‫א‬                            ٢J                                    
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                                                                                       W‫א‬
                ٣٠٠٠‫א‬‫א‬‫א‬‫א‬ •
                                                          ٢٩٥٠٠‫א‬‫א‬‫א‬ •
                                                                                                W‫א‬
                                                                  ‫א‬‫א‬‫א‬‫ א‬E١
                                               E‫א‬F‫א‬‫א‬‫א‬‫א‬ E٢
                                                                                                          
                                                 Average Cost            W‫א‬‫א‬ E٢
        ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
    ‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
                                         W‫א‬،‫א‬‫א‬
                           
                                                                                                               
‫א‬‫א‬E١
                                                                                                                 
                          Z
                                                                                                
                                                                                                 
   ‫א‬‫א‬‫א‬‫א‬C‫א‬‫א‬Z‫א‬‫א‬
                                                                                                          
                         W‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                                      
           W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K١
               ‫א‬‫ א‬‫א‬                ‫א‬‫א‬                   ‫א‬
                     ١٠٠٠٠      ١٠ C  ١٠٠٠                ‫א‬١L١
                       ١٥٦٠٠٠            ١٣ C                ١٢٠٠٠              ٤L٥
                       ٢١٦٠٠٠            ١٢ C                ١٨٠٠٠            ٧L٢٣
                        ٢٢٥٠٠              ١٥ C                ١٥٠٠            ١١L٩
                 ٤٠٤٥٠٠                              ٣٢٥٠٠       ‫א‬‫א‬
                                                  - ٨٩ -
   ‫א‬‫א‬                                         ١٤٢                                     ‫א‬
   ‫א‬‫א‬                                      ٢J                                   
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                                                                



                                                                                                          
          ‫א‬‫ א‬K٢
                                                                                                                 ‫א‬
          ‫א‬                                                                                                         ‫א‬
                                                                                                   W‫א‬
                                                                            Z‫א‬‫א‬
                                    
                                
                                     Z
                                                                                                                   
                                                            ١٢{٤٥Z          
                                                                                                                  


                                                       W‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K٣
  ،٣٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
           ‫א‬‫א‬‫א‬‫א‬‫א‬
                                                  W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                                         
           ‫א‬‫א‬‫א‬J ‫א‬‫א‬‫א‬Z‫א‬‫א‬‫א‬‫א‬
                             ٢٩٥٠٠J ٣٢٥٠٠ Z                                       
                                                        ٣٠٠٠ Z                    
                                                                                                              


                                                                      W‫א‬‫א‬‫א‬‫א‬ K٤
            W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                                              


 ‫א‬‫א‬C‫א‬‫א‬‫א‬‫א‬Z‫א‬‫א‬
                                              ١٢{٤٥C٣٠٠٠Z            
                                                              ٣٧٣٥٠ Z            
                                                                                                              


                                                                                 W‫א‬‫א‬E

                                                            - ٩٠ -
 ‫א‬‫א‬                              ١٤٢                                     ‫א‬
 ‫א‬‫א‬                           ٢J                                   
                                               
                                                   



       ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                           W‫א‬‫א‬‫א‬‫א‬
          ‫א‬‫א‬J ‫א‬‫א‬Z‫א‬‫א‬
                                  ٣٧٣٥٠J ٤٠٤٥٠٠Z                        
                                                  ٣٦٧١٥٠ Z                        
      ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                        K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                                      
                                        First –in- First Out (FIFO)W‫א‬‫א‬E٣
  ‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬
    ١١L٩‫א‬٣٠٠٠‫א‬‫א‬
           W‫א‬‫א‬‫א‬١١L٩٧L٢٣
                                                                                               
                                W٣٠٠٠Z‫א‬‫א‬‫א‬‫א‬
               ١١L٩١٥٠٠                                            
                ٩L٢٣١٥٠٠                                         
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                   W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬




                                               - ٩١ -
 ‫א‬‫א‬                               ١٤٢                                      ‫א‬
 ‫א‬‫א‬                            ٢J                                    
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                                                                                                        
                                                                        W‫א‬‫א‬E١
       ‫א‬‫ א‬‫א‬ C           ‫א‬‫א‬                            ‫א‬
                   ٢٢٥٠٠             ١٥ C  ١٥٠٠                         ١١L٩
                   ١٨٠٠٠           ١٢ C                ١٥٠٠                 ٧L٢٣
            ٤٠٥٠٠                       ٣٠٠٠ ‫א‬‫א‬
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                                                                        W‫א‬‫א‬ E٣
          ‫א‬‫א‬J ‫א‬‫א‬Z‫א‬‫א‬
                                  ٤٠٥٠٠J ٤٠٤٥٠٠Z                         
                                                         ٣٦٤٠٠٠Z                     
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                                                                                ‫א‬
                                         Last –in- First Out (LIFO)W‫א‬‫א‬E٤
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
   ‫א‬٣٠٠٠‫א‬‫א‬‫א‬،‫א‬
  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                        W٤L٥‫א‬
                                                                                                  
                                W٣٠٠٠Z‫א‬‫א‬‫א‬‫א‬
                    ‫א‬١٠٠٠                                          
                     ٤L٥٢٠٠٠                                          
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                                                - ٩٢ -
 ‫א‬‫א‬                                   ١٤٢                                       ‫א‬
 ‫א‬‫א‬                              ٢J                                       
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                      W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                            W‫א‬‫א‬E١
       ‫א‬‫ א‬‫א‬ C              ‫א‬‫א‬                              ‫א‬
            ١٠٠٠٠                ١٠ C  ١٠٠٠                           ‫א‬
                   ٢٦٠٠٠            ١٣ C                   ٢٠٠٠                 ٧L٢٣
            ٣٦٠٠٠                           ٣٠٠٠ ‫א‬‫א‬
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                                                                            W‫א‬‫א‬ E٤
          ‫א‬‫א‬J ‫א‬‫א‬Z‫א‬‫א‬
                                   ٣٦٠٠٠J ٤٠٤٥٠٠Z                             
                                                             ٣٦٨٥٠٠Z                      
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                                                            W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                   W‫א‬‫א‬‫א‬
                        ‫א‬
       ‫א‬‫א‬‫ א‬ ‫א‬‫ א‬ ‫א‬                             ‫א‬
                                                          ‫א‬
                   ٣٦٠٠٠              ٤٠٥٠٠                     ٣٧٣٥٠          ‫א‬‫א‬
                   ٣٦٨٥٠٠            ٣٦٤٠٠٠                    ٣٦٧١٥٠             ‫א‬‫א‬
                                                                                                          
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                                                     
  ‫א‬‫א‬‫א‬‫א‬
     ‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
                                                               W‫א‬٤٠٠٠٠٠



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 ‫א‬‫א‬                                    ١٤٢                                  ‫א‬
 ‫א‬‫א‬                               ٢J                                  
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                                                                                                         
                      ‫א‬
    ‫א‬‫א‬‫ א‬ ‫א‬‫ א‬ ‫א‬                            ‫א‬
                                                         ‫א‬
             ٤٠٠٠٠٠                 ٤٠٠٠٠٠                   ٤٠٠٠٠٠                  ‫א‬
           E٣٦٨٥٠٠F               E٣٦٤٠٠٠F                  E٣٦٧١٥٠F       ‫א‬‫א‬
               ٣١٥٠٠                 ٣٦٠٠٠                     ٣٢٨٥٠                   ‫א‬
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     ،‫א‬‫א‬‫א‬‫א‬‫א‬
 F‫א‬‫א‬K‫א‬‫א‬
   ‫א‬‫א‬‫א‬‫א‬E‫א‬
                            K‫א‬‫א‬‫א‬
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                   Cost or Market Price Whichever is LowerW‫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
                                                                                   K‫א‬‫א‬
                   W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
          ‫א‬‫א‬         ‫א‬‫א‬             ‫א‬     ‫א‬
                   ‫א‬
                      ١٥                     ١٥                    ١٩               EF
                      ٣٠                     ٣٢{٥                  ٣٠              EF
                      ٣٥                     ٣٦                    ٣٥              EF
                      ٤٢                     ٤٥                    ٤٢               EF
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                                                     - ٩٤ -
 ‫א‬‫א‬                                    ١٤٢                                         ‫א‬
 ‫א‬‫א‬                                 ٢J                                       
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                                W‫א‬‫א‬‫א‬‫א‬
           W‫א‬‫א‬‫א‬‫א‬‫א‬
      K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
    ٨٠٠٠‫א‬٩٥٠٠‫א‬
                                                          W‫א‬‫א‬‫א‬‫א‬
             ‫ א‬                                           ‫ א‬ ‫א‬          
                         ‫ א‬‫א‬                                      
            ١٢L٣٠                              ?‫א‬?L                         ٨٠٠٠
                                                  ‫א‬‫א‬L          ٨٠٠٠
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‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٨٠٠٠‫א‬
                                                                                            K٨٠٠٠
  ‫א‬‫א‬‫א‬W‫א‬‫א‬
            K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                              W‫א‬
            ‫ א‬                                           ‫ א‬ ‫א‬          
                         ‫ א‬‫א‬                                      
            ١٢L٣٠                              ?‫א‬?L                      ٩٥٠٠
                                                  ‫א‬‫א‬L          ٩٥٠٠
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                                         W‫א‬‫א‬‫א‬‫א‬
    ‫ א‬                                                            ‫ א‬ ‫א‬            
                  ‫ א‬‫א‬                                                     
    ١٢L٣٠                                                   ‫א‬‫א‬L                     ١٥٠٠
                                  ‫א‬‫א‬L                   ١٥٠٠
                                                                                               
                                                     - ٩٥ -
 ‫א‬‫א‬                                     ١٤٢                                       ‫א‬
 ‫א‬‫א‬                                   ٢J                                     
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                                                                          W‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                                                   
    ‫א‬‫א‬‫א‬                         E‫א‬‫א‬F‫א‬          ‫א‬
                         ‫א‬٩٥٠٠                                                                  
                                                                   ‫א‬‫א‬١٥٠٠
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                                                      
                                             ‫א‬‫א‬
                                                                              W‫א‬‫א‬‫א‬                
                                                                              ‫א‬           ٩٥٠٠
                                             ‫א‬‫א‬W                     ١٥٠٠
                                                                                                        ٨٠٠٠
                                                                                       W‫א‬‫א‬
           W‫א‬‫א‬ECF‫א‬‫א‬E√F
‫א‬‫א‬EF K١
                                                                           K‫א‬
‫א‬‫א‬‫א‬EF K٢
                                                       K‫א‬‫א‬
،‫א‬EF K٣
                                      K‫א‬‫א‬‫א‬
                              W‫א‬‫א‬‫א‬EF K٤
      ‫א‬‫א‬،‫א‬‫א‬EF K٥
                  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬




                                                       - ٩٦ -
 ‫א‬‫א‬                             ١٤٢                                      ‫א‬
 ‫א‬‫א‬                           ٢J                                   
                                               
                                                   




                                                                             W‫א‬‫א‬
                                W١٤٢٢‫א‬‫א‬‫א‬‫א‬
                            ‫א‬                                        ‫א‬
                  ‫א‬     ‫א‬    ‫א‬‫א‬           ‫א‬           ‫א‬
                   ٢٥٠      ٢L٤             ١٥             ١٥٠    ‫א‬
                   ٣٥٠  ٤L٢٠                ٢٠             ٤٠٠           ١L٢٠
                   ٣٠٠  ٨L٢٥                ٢٥             ٥٠٠           ٨L٢٠
                                            ٣٠             ٢٠٠           ١١L٧
                                                                                                 
                                                                                         W‫א‬
                   W‫א‬‫א‬‫א‬‫א‬
                                                                                                 
                         
                       ‫א‬‫א‬J ٢                ‫א‬‫א‬J ١




                                               - ٩٧ -
                                       ‫א‬‫א‬‫א‬
                                    ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]
                                        ‫א‬‫א‬‫א‬‫א‬




                  ٢ J
                   ‫א‬‫א‬
 ‫א‬‫א‬




٦


                          - ٨٤ -
 ‫א‬‫א‬                        ١٤٢                                      ‫א‬
 ‫א‬‫א‬                       ٢J                                  
                                            


  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
                                                  K‫א‬‫א‬‫א‬‫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‫א‬‫א‬‫א‬‫א‬ •

                                                                                                  
                           ٪٩٠‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬
                                                                                                  
                                                                   ٤W‫א‬‫א‬
                                                                                                  
                                                                                 W‫א‬‫א‬
                                                                            ‫א‬ •
                                                                        •
                                                                               ‫א‬ •
                                                                                    •
                                                                                                  
                                                                                                  
                                                                                 W‫א‬‫א‬
                                                                              ١‫א‬
                                                                                                  
                                                                                                  


                                            - ٩٨ -
 ‫א‬‫א‬                           ١٤٢                                   ‫א‬
  ‫א‬‫א‬                         ٢J                               
                                               

     ‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                K‫א‬‫א‬‫א‬
                                                                                                 
                                                                        W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
                          W‫א‬‫א‬K‫א‬KKK‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                            
  K‫א‬KK‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
                                                   K‫א‬‫א‬‫א‬‫א‬ •
                                              K‫א‬‫א‬‫א‬ •
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                                                                   W‫א‬‫א‬
                                     W‫א‬‫א‬‫א‬‫א‬
                                                         ‫א‬‫א‬‫א‬‫ א‬E١
                                                        ‫א‬‫ א‬E٢
                                                                  ‫ א‬E٣
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                                                W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E١
    K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                             K‫א‬‫א‬‫א‬‫א‬
                                                                                                 
  W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
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                                               - ٩٩ -
 ‫א‬‫א‬                               ١٤٢                                     ‫א‬
 ‫א‬‫א‬                              ٢J                                 
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                        ٥١٠٠٠٠                                      ‫א‬‫א‬
                            ٢٥٠٠٠                               ‫א‬‫א‬
                            ١٤٠٠٠       ‫א‬‫א‬‫א‬‫א‬‫א‬
                                ٦٠٠٠                   ‫א‬
                        ٥٥٥٠٠٠                                                
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                                  W‫א‬‫א‬٥٥٥٠٠٠
               ‫ א‬                                  ‫ א‬ ‫א‬  
                       ‫ א‬‫א‬                                 
                                                      ‫א‬L            ٥٥٥٠٠٠
                                                ‫א‬L ٥٥٥٠٠٠           

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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‫א‬
                                K‫א‬‫א‬‫א‬
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‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
    ‫א‬‫א‬‫א‬K‫א‬
         ‫א‬‫א‬‫א‬‫א‬‫א‬
                                               K‫א‬EF‫א‬
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                                                  W‫א‬‫א‬‫א‬E٢
 ‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
  ‫א‬‫א‬‫א‬‫؟‬‫א‬‫א‬‫א‬
     ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

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 ‫א‬‫א‬                           ١٤٢                                     ‫א‬
 ‫א‬‫א‬                         ٢J                                  
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      ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
     ‫א‬‫א‬‫א‬‫א‬‫א‬
                             K‫א‬‫א‬‫א‬‫א‬
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     ،‫א‬‫א‬‫א‬‫א‬
   ‫א‬٧٠٠{٠٠٠‫א‬
                                       W‫א‬‫א‬E‫א‬F‫א‬‫א‬
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                    ٤٠٠٠٠٠                                          ‫א‬
                       ٢٤٠٠٠٠                                                 
                       ١٦٠٠٠٠                                            ‫א‬
                    ٨٠٠٠٠٠                                          ‫א‬
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     W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                              W‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬

                                                                          ‫א‬‫א‬
                                                                          ‫א‬‫א‬
                                                                                                   
                                                                              Z‫א‬‫א‬
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  ‫א‬‫א‬‫א‬        ‫א‬ D            ‫א‬‫א‬                ‫א‬
                              ‫א‬                 
                    ٪٥٠              ٨٠٠٠٠٠ D                 ٤٠٠٠٠٠                   ‫א‬
                    ٪٣٠              ٨٠٠٠٠٠ D                  ٢٤٠٠٠٠                     
                    ٪٢٠              ٨٠٠٠٠٠ D                  ١٦٠٠٠٠                   ‫א‬

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 ‫א‬‫א‬                           ١٤٢                                      ‫א‬
 ‫א‬‫א‬                          ٢J                                  
                                               

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                                                                                                    
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                                              W‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
                W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
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     ‫א‬‫א‬        ‫א‬‫א‬‫ א‬C         ‫א‬‫א‬                ‫א‬
                                                      
                ٣٥٠٠٠٠                   ٪٥٠ C                     ٧٠٠٠٠٠                ‫א‬
                ٢١٠٠٠٠                   ٪٣٠ C                     ٧٠٠٠٠٠                  
                ١٤٠٠٠٠                   ٪٢٠ C                     ٧٠٠٠٠٠                ‫א‬
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                                                             W‫א‬
                                                          ‫ א‬ ‫א‬  
                                                                
                                                                       
                                                    ‫א‬‫א‬L               ٣٥٠٠٠٠
                                                     ‫א‬L             ٢١٠٠٠٠
                                             ‫א‬‫א‬L                 ١٤٠٠٠٠
                                           ‫א‬L ٧٠٠٠٠٠
                                                                
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                                                  W‫א‬‫א‬‫א‬E٣
 ‫א‬‫א‬
                                                               
  ‫א‬K‫א‬‫א‬‫א‬
E‫א‬F‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬


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 ‫א‬‫א‬                            ١٤٢                                    ‫א‬
 ‫א‬‫א‬                           ٢J                                
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‫א‬‫א‬K‫א‬L‫א‬‫א‬
                                               W‫א‬‫א‬٦٥٠٠٠٠
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           ‫ א‬                                     ‫ א‬ ‫א‬  
                     ‫ א‬‫א‬                                  
                                                       ‫א‬L           ٦٥٠٠٠٠
                                              ‫א‬L ٦٥٠٠٠٠            

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                                                                               W‫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
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   ‫א‬‫א‬‫א‬‫א‬‫א‬
                              K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                                    
                                                              W‫א‬‫א‬‫א‬‫א‬
                                                                         ‫א‬‫א‬ E١
                                                                   ‫א‬‫א‬‫ א‬E٢
                                                                          ‫א‬‫ א‬E٣
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                                                                        W‫א‬‫א‬E١
                                         K‫א‬‫א‬‫א‬
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 ‫א‬‫א‬                             ١٤٢                                          ‫א‬
 ‫א‬‫א‬                            ٢J                                      
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                                                                         Useful Life W‫א‬‫א‬E٢
  ‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                        W‫א‬‫א‬
                               ‫א‬‫א‬‫א‬J ٢                    ‫א‬‫א‬J ١
       ‫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K‫א‬‫א‬
  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
     ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                                  K‫א‬
                                                                                                          
                                                                  Salvage ValueW‫א‬‫א‬E٢
    K‫א‬‫א‬‫א‬‫א‬‫א‬
   ‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
٥٠٠٠‫א‬‫א‬
    ‫א‬‫א‬‫א‬K‫א‬‫א‬
   ‫א‬‫א‬K‫א‬‫א‬‫א‬
         ٤٠٠٠٠‫א‬‫א‬٢٥٠٠٠٠
                    ‫א‬‫א‬٤٠٠٠٠J ‫א‬٢٥٠٠٠٠Z‫א‬‫א‬
                                                               ٢١٠٠٠٠Z               


                                                - ١٠٤ -
  ‫א‬‫א‬                                  ١٤٢                                        ‫א‬
  ‫א‬‫א‬                                ٢J                                     
                                                       

      ‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                        K‫א‬‫א‬‫א‬‫א‬
                                                                                                              
                                                                                                              
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                                        Depreciation Methods W‫א‬‫א‬
        ‫א‬‫א‬‫א‬ 
       W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
           Units-of- Output Method                                  ‫א‬‫א‬‫א‬ K١
            Straight Line Method‫א‬‫א‬ K٢
            Declining Balance MethodE‫א‬F‫א‬‫א‬ K٣
            Double Declining Balance‫א‬‫א‬١L٣
          Sum-Of- the years Digits Method‫א‬‫א‬‫א‬٢L٣
                                                                                                              
                                                                   W‫א‬‫א‬‫א‬E١
      ،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬KKK‫א‬‫א‬‫א‬‫א‬
        ٥٠٠٠‫א‬٤٥٠٠٠‫א‬‫א‬
       ‫א‬‫א‬٤٠٠{٠٠٠‫א‬
                                                                                                     W

                                                                                     ‫א‬‫א‬
                                                                                                ‫א‬‫א‬
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                                                                                   Z‫א‬‫א‬
                                                                                                               
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                                                      - ١٠٥ -
 ‫א‬‫א‬                                ١٤٢                                               ‫א‬
 ‫א‬‫א‬                              ٢J                                            
                                                     


                                                                                 ‫א‬J ‫א‬
                                                                                  E‫א‬F‫א‬‫א‬
                                                                                                                  
                          Z           
                                                                                                                  
                                                                                            ٥٠٠٠J ٤٥٠٠٠
                                                                                           ٤٠٠٠٠٠
                                                                                                                  
                                                                                          Z              

                                                               ٠{١٠Z
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‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
   ‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
                                                                                            W٨٠٠٠٠
        ‫א‬C‫א‬‫א‬‫א‬‫א‬Z‫א‬‫א‬
                                          ٠{١٠C٨٠٠٠٠Z                  
                                              ‫א‬٨٠٠٠Z                       
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                                                                      W‫א‬‫א‬‫א‬
          L‫א‬‫א‬،‫א‬
   ‫א‬‫א‬‫א‬‫א‬٨٠٠٠‫א‬‫א‬
                                         
 KContra Asset Account‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬
                                                               K‫א‬‫א‬‫א‬
                                                                                                                  
                       W‫א‬‫א‬‫א‬

                                                    - ١٠٦ -
 ‫א‬‫א‬                                ١٤٢                                       ‫א‬
 ‫א‬‫א‬                              ٢J                                    
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             ‫ א‬                                      ‫ א‬ ‫א‬  
                      ‫ א‬‫א‬                                    
                                     ‫א‬‫א‬L                  ٨٠٠٠
                                     ‫א‬‫א‬L ٨٠٠٠             

                                                                                                          
                                                                      W‫א‬‫א‬E٢
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
          ‫א‬‫א‬،‫א‬‫א‬
                                                                 W‫א‬‫א‬
                   
                                                                                          ‫א‬‫א‬
          
                                                                                                 ‫א‬‫א‬
    ‫א‬
                                                                                                Z
                                                                                                          
           
                                                                                 ‫א‬‫א‬J ‫א‬
         
                                                                                                 ‫א‬‫א‬
           
                                                                                        Z        
                                                                                                          
                                                                                                          
                                         W‫א‬‫א‬‫א‬‫א‬‫א‬
                                       W‫א‬‫א‬١٤٢٣L١L١
                               ٦٠٠٠٠٠                         ‫א‬‫א‬
                                      ٥٠٠٠٠                     ‫א‬‫א‬
                                  ‫א‬٤              ‫א‬‫א‬‫א‬‫א‬
                                                                                                          

                                                  - ١٠٧ -
 ‫א‬‫א‬                                  ١٤٢                                        ‫א‬
 ‫א‬‫א‬                                 ٢J                                    
                                                      

                                                                                            W‫א‬‫א‬
                                        W‫א‬‫א‬‫א‬
                                                                                                             
                                                                                        ٥٠{٠٠٠J ٦٠٠{٠٠٠
        ‫א‬                                                                                       ‫א‬٤
        Z
                                                                                                             
                                                                                                    
                                              ١٣٧{٥٠٠        Z                       
                                                                                                             
     ‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                            W‫א‬‫א‬
                                                                                                             
          ‫א‬‫א‬             C             ‫א‬       Z‫א‬
                                         
‫א‬C           Z‫א‬
                        ‫א‬
                                    
  ‫א‬C         Z    
                           ‫א‬
                                                                                                   
                                                E٥٠٠٠٠–٦٠٠٠٠٠F         C٪٢٥Z        
                                                           ١٣٧{٥٠٠Z           
                          W‫א‬‫א‬‫א‬‫א‬‫א‬
            ‫א‬‫א‬                                              
                                        ‫א‬               ‫א‬           ‫א‬            ‫א‬
  ٤٦٢٥٠٠Z١٣٧{٥٠٠J ٦٠٠٠٠٠                ١٣٧{٥٠٠               ١٣٧{٥٠٠  ٥٥٠{٠٠٠C٪٢٥                     ١
                                                     - ١٠٨ -
 ‫א‬‫א‬                         ١٤٢                                ‫א‬
 ‫א‬‫א‬                        ٢J                            
                                             


  ٣٢٥٠٠٠Z٢٧٥{٠٠٠J ٦٠٠٠٠٠          ٢٧٥{٠٠٠            ١٣٧{٥٠٠  ٥٥٠{٠٠٠C٪٢٥            ٢
  ١٨٧٥٠٠Z٤١٢{٥٠٠J ٦٠٠٠٠٠          ٤١٢{٥٠٠            ١٣٧{٥٠٠  ٥٥٠{٠٠٠C٪٢٥            ٣
    ٥٠٠٠٠Z٥٥٠{٠٠٠J ٦٠٠٠٠٠         ٥٥٠{٠٠٠            ١٣٧{٥٠٠  ٥٥٠{٠٠٠C٪٢٥            ٤
                                                                                    
  ‫א‬‫א‬
                    ‫א‬‫א‬
                                      Declining Balance Method‫א‬‫א‬E٣
  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬               
                                 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                           Double Declining Balance‫א‬‫א‬١L٣
                           Sum-of-the years digits method ‫א‬‫א‬٢L٣




                                            - ١٠٩ -
  ‫א‬‫א‬                           ١٤٢                                           ‫א‬
  ‫א‬‫א‬                          ٢J                                       
                                                

                                                                                                          
                                                             W‫א‬‫א‬١L٣
  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
                                                                                 W‫א‬‫א‬
                                                                                                          
          ‫א‬‫א‬C‫א‬‫א‬              Z     ‫א‬
                                                                                                          
                     W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                         
       -‫א‬FCE٢CFZ‫א‬
                                            E‫א‬
                                                                                          ‫א‬‫א‬
                                E-٦٠٠٠٠٠F           C E٢C٪٢٥F     Z          
                                         ٦٠٠٠٠٠            C       ٪٥٠      Z        
                            ‫א‬‫א‬٣٠٠٠٠٠               Z         




                                               - ١١٠ -
 ‫א‬‫א‬                                        ١٤٢                                                  ‫א‬
 ‫א‬‫א‬                                       ٢J                                              
                                                            

      ‫א‬‫א‬E‫א‬F‫א‬‫א‬‫א‬‫א‬
                                                                                                                   W‫א‬
                                                                                 =                                            
                                                                                                          (-)
‫א‬‫א‬                            C ‫א‬‫א‬        ‫א‬                     ‫א‬
  ‫א‬        ‫א‬‫א‬           ‫א‬           ‫א‬‫א‬        ‫א‬‫א‬  ‫א‬
 ٣٠٠٠٠٠            ٣٠٠٠٠٠                  ٪٥٠          C  ٦٠٠٠٠٠                            ٦٠٠٠٠٠        ١
 ١٥٠٠٠٠            ١٥٠٠٠٠                    ٪٥٠         C  ٣٠٠٠٠٠                 ٣٠٠٠٠٠                   ٦٠٠٠٠٠        ٢
 ٧٥٠٠٠                 ٧٥٠٠٠                 ٪٥٠         C  ١٥٠٠٠٠                 ٤٥٠٠٠٠                   ٦٠٠٠٠٠        ٣
 ٥٠٠٠٠                 ٢٥٠٠٠                 ٪٥٠         C  ٧٥٠٠٠                  ٥٢٥٠٠٠                   ٦٠٠٠٠٠        ٤
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
            ٢٥٠٠٠‫א‬‫א‬‫א‬‫א‬K‫א‬
                                                                                                          KE٥٠٠٠٠J ٧٥٠٠٠F
                                                    ‫א‬‫א‬‫א‬٢L٣
                           Sum-of-the years Digits Method 
   ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
   ‫א‬F‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
    ‫א‬‫א‬‫א‬‫א‬
        ‫א‬K‫א‬E‫א‬‫א‬‫א‬‫א‬
                                                           W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                                               
                                                                                               ‫א‬W
                            ‫א‬‫א‬C‫א‬                                 Z ‫א‬
                                  
                                                                                                                                        
   ‫א‬‫א‬CZ
                                                                                                                                     
                             
                                                                                                                              
                                                                                                                   
                                                                                                   W‫א‬W
                                                                           ‫א‬٤Z‫א‬‫א‬‫א‬ •
                                          W١٠Z‫א‬‫א‬‫א‬ •

                                                           - ١١١ -
 ‫א‬‫א‬                                    ١٤٢                                        ‫א‬
  ‫א‬‫א‬                               ٢J                                       
                                                       

                                                                             ١٠Z٤H٣H٢H١ o
                                                   W‫א‬‫א‬‫א‬ o
                                                                    
                                                                 Z
                                                                    
                                                              ‫א‬‫א‬‫א‬Z
                                                    ‫א‬‫א‬‫א‬Z             
                           W‫א‬‫א‬‫א‬‫א‬
                                               
          FCZ‫א‬‫א‬
                         E٥٠{٠٠٠J ٦٠٠{٠٠٠
                                                                                                                
                                   
                        ٥٥٠{٠٠٠CZ
                                               
                                                            ٢٢٠{٠٠٠Z                       
      ‫א‬‫א‬E‫א‬F‫א‬‫א‬‫א‬‫א‬
                                                                                                     W‫א‬
                                                                  (-)                                           
‫א‬‫א‬    ‫א‬                               C    ‫א‬‫ א‬         ‫א‬
 ‫א‬      ‫א‬     ‫א‬‫ א‬ ‫א‬                     ‫א‬
 ٣٨٠٠٠٠            ٢٢٠٠٠٠            ٢٢٠٠٠٠              ١٠D٤        C  ٥٥٠{٠٠٠          ٦٠٠٠٠٠            ١
 ٢١٥٠٠٠            ٣٨٥٠٠٠            ١٦٥٠٠٠               ١٠D٣        C     ٥٥٠{٠٠٠        ٦٠٠٠٠٠            ٢
 ١٠٥٠٠٠            ٤٩٥٠٠٠            ١١٠٠٠٠               ١٠D٢        C     ٥٥٠{٠٠٠        ٦٠٠٠٠٠            ٣
 ٥٠٠٠٠             ٥٥٠٠٠٠            ٥٥٠٠٠                ١٠D١        C     ٥٥٠{٠٠٠        ٦٠٠٠٠٠            ٤
                                                                          W‫א‬‫א‬


                                                      - ١١٢ -
 ‫א‬‫א‬                                 ١٤٢                                         ‫א‬
 ‫א‬‫א‬                                ٢J                                     
                                                     

    ‫א‬‫א‬‫א‬‫א‬‫א‬
        ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
        ‫א‬‫א‬‫א‬K‫א‬‫א‬
   ‫א‬‫א‬‫א‬‫א‬
                                                          K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                                             
                                                                         W‫א‬‫א‬
                                    W‫א‬‫א‬١٤٢٣L٣L١
                                                              ٤٠٠٠٠       ‫א‬‫א‬ •
                                                                ‫א‬٣          ‫א‬ •
                                                              ٤٠٠٠      ‫א‬‫• א‬
                                                                       ‫א‬‫א‬‫א‬‫• א‬
                                                                                            W‫א‬‫א‬
                                                                                             
                                                    W‫א‬‫א‬‫א‬‫א‬W
                       
                                                                                              ‫א‬‫א‬–
   ‫א‬
                                                                                                       ‫א‬
            Z
                                                                                                             
                                          
             Z          
                                          
                                E‫א‬F١٢٠٠٠Z                         
                                                                                                             
                                                                                                       
                                                                        W‫א‬‫א‬‫א‬‫א‬W
                               ١٠Z‫א‬E‫א‬F‫א‬‫א‬‫א‬‫א‬
                                                                                                             


                                                    - ١١٣ -
 ‫א‬‫א‬                           ١٤٢                                      ‫א‬
 ‫א‬‫א‬                          ٢J                                  
                                               

                    
   ‫א‬W
                                                                                             W‫א‬
                                            C          ١٢٠٠٠ Z‫א‬‫א‬
                                                    ١٠٠٠٠Z                    
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬١٠٠٠٠
    K١٢١٠‫א‬‫א‬‫א‬‫א‬‫א‬١٢٠٠٠
‫א‬‫א‬‫א‬‫א‬
                                                                              K٢٠٠٠‫א‬
                                                                                                    
                                                                               W‫א‬‫א‬
      ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
      ‫א‬‫א‬‫א‬K‫א‬
‫א‬E‫א‬-‫א‬F
   ‫א‬‫א‬K‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬L‫א‬
                                                                                  K‫א‬
                                                                                                    
                                                                  W‫א‬‫א‬
     ‫א‬٥٠٠٠‫א‬‫א‬‫א‬‫א‬
                                                                             W‫א‬‫א‬
                                                     ٣٤٠٠٠            ‫א‬ •
                                                            ٣٠٠٠٠         ‫א‬ •
                                                             ٤٠٠٠     ‫א‬‫• א‬
                                                        ‫א‬٥            ‫א‬‫• א‬
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٤٠٠٠E‫א‬F‫א‬‫א‬‫א‬٥٠٠٠‫א‬‫א‬
           ،‫א‬١٠٠٠‫א‬E٣٠٠٠٠J ٣٤٠٠٠F
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 ‫א‬‫א‬                            ١٤٢                                           ‫א‬
 ‫א‬‫א‬                          ٢J                                        
                                                     

                                                                               W‫א‬
               ‫ א‬                                   ‫ א‬ ‫א‬  
                      ‫ א‬‫א‬                                    
                                                                            
                                                           ‫א‬L             ٥٠٠٠
                                    ‫א‬‫א‬L                        ٣٠٠٠٠
                                                                 
                                                       ‫א‬L   ٣٤٠٠٠
                                        ‫א‬L ١٠٠٠
                                                   W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
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                                                                        W‫א‬‫א‬
        ‫א‬‫א‬‫א‬‫א‬‫א‬
    W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                 
                                       ‫א‬‫א‬
                                                                                        W‫א‬‫א‬
                                                               ٤٥٠٠٠٠EF‫א‬‫א‬
                                                              E٢٣٠٠٠٠F‫א‬W
                                                                ٢٢٠٠٠٠‫א‬‫א‬
                                                                           W‫א‬
 ‫א‬‫א‬L‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
             K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
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 ‫א‬‫א‬                              ١٤٢                                   ‫א‬
 ‫א‬‫א‬                             ٢J                               
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                                           E٦F
                                                                                        W‫א‬‫א‬
            W‫א‬‫א‬ECF‫א‬‫א‬E√F
  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K١
                                                                                      K‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٢
                                                                    K‫א‬
                                                      
            K‫א‬‫א‬‫א‬‫א‬EF K٣
     ‫א‬‫א‬EF K٤
                                                                     K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٥
                                                                                      K‫א‬
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                                                                               W‫א‬‫א‬
    ٣‫א‬،٣٣٠٠٠٠‫א‬١٤٢٢L١L١‫א‬
                                      K٣٠٠٠٠‫א‬‫א‬
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                                                                                            W‫א‬
        W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
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                            ‫א‬‫א‬‫א‬J ٢                     ‫א‬‫א‬J ١




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




                               ٢ J
                           ‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬




٧
   ‫א‬‫א‬                       ١٤٢                              ‫א‬
‫א‬‫א‬‫א‬               ٢J                         
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                                  ‫א‬W‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
                                                           K‫א‬‫א‬‫א‬
                                                                                           
                                                                                 W‫א‬‫א‬
                                              W‫א‬‫א‬‫א‬
                                                  ‫א‬‫א‬ •
                                  ‫א‬‫א‬‫א‬ •
                                                             ‫א‬‫א‬ •

                                                                                           
                            ٪٩٠‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬
                                                                                           
                                                               ٢W‫א‬‫א‬
                                                                                           
                                                                           W‫א‬‫א‬
                                                                      ‫א‬ •
                                                                   •
                                                                         ‫א‬ •
                                                                            •
                                                                                           
                                                                           W‫א‬‫א‬
                                                                        ١‫א‬
                                                                                           
                                                                                           
                                                                                           

                                            - ١١٦ -
   ‫א‬‫א‬                       ١٤٢                              ‫א‬
‫א‬‫א‬‫א‬              ٢J                          
                                            

‫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
                                                      K‫א‬‫א‬‫א‬
                                                                                              
                                                Short -Term Liabilities W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
       ‫א‬‫א‬‫א‬،‫א‬
                                                  K‫א‬‫א‬‫א‬
                                                                                              
                                                          W‫א‬‫א‬
                                                                               ‫א‬‫• א‬
                                                                            ‫א‬‫א‬ •
                                                                       •
                                                  ‫א‬‫א‬‫א‬‫• א‬
                                                             ‫א‬‫א‬‫• א‬
                                                                                              
                                                                Accounts Payable W‫א‬‫א‬
   ‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
    ‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
                            K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

                                           - ١١٧ -
    ‫א‬‫א‬                                  ١٤٢                                       ‫א‬
 ‫א‬‫א‬‫א‬                          ٢J                                  
                                                         


                                                                                    Notes PayableW‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬K‫א‬
                                                K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                                                  
                                                                 W‫א‬‫א‬
  ،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ،‫א‬‫א‬K‫א‬‫א‬‫א‬
    ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
    K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                                                  
٣٥٠٠٠٠‫א‬‫א‬،‫א‬
                                                                                                 W‫א‬
          ‫ א‬                                               ‫ א‬ ‫א‬  
                     ‫ א‬‫א‬                                              
                                         ?‫א‬‫?א‬‫א‬‫א‬L                  ٣٥٠٠٠٠
                                          ‫א‬‫א‬L ٣٥٠٠٠٠                    

                                                                                                               
                                                       W‫א‬‫א‬
           ‫ א‬                                             ‫ א‬ ‫א‬  
                     ‫ א‬‫א‬                                          
                                            ‫א‬‫א‬L                    ٣٥٠٠٠٠
                                                           ‫א‬L ٣٥٠٠٠٠              

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                                                        - ١١٨ -
    ‫א‬‫א‬                             ١٤٢                                  ‫א‬
 ‫א‬‫א‬‫א‬                     ٢J                             
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                                                        W‫א‬‫א‬‫א‬‫א‬
      ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                   ١‫א‬‫א‬K‫א‬‫א‬
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                                                          Returnable DepositsW‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 ،‫א‬KKKKK‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
                                                           K‫א‬‫א‬‫א‬
                         W‫א‬‫א‬‫א‬‫א‬‫א‬
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           ‫ א‬                                            ‫ א‬ ‫א‬     
                     ‫ א‬‫א‬                                         
                                                           ‫א‬L          CCCC
                                             ‫א‬‫א‬L      CCCC       

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 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                 K‫א‬‫א‬‫א‬،
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                                                   Long -Term LiabilitiesW‫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K‫א‬
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                                                  
                                                   - ١١٩ -
   ‫א‬‫א‬                         ١٤٢                                 ‫א‬
‫א‬‫א‬‫א‬                ٢J                             
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                             ‫א‬‫א‬W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
                                                                                 
                                                                             K
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                                                                                  W‫א‬‫א‬
                                               W‫א‬‫א‬‫א‬
                                                            ‫א‬‫א‬‫א‬ •
                                             ‫א‬‫א‬‫א‬‫א‬‫א‬ •
                                         ‫א‬‫א‬‫א‬‫א‬‫א‬ •

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                            ٪٩٠‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬
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                                                                  ٢W‫א‬‫א‬
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                                                                                W‫א‬‫א‬
                                                                           ‫א‬ •
                                                                       •
                                                                              ‫א‬ •
                                                                                   •
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                                                                                W‫א‬‫א‬
                                                                             ١‫א‬
                                                                                                
‫א‬‫א‬‫א‬‫א‬‫א‬،
  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                             - ١٢٠ -
   ‫א‬‫א‬                         ١٤٢                                    ‫א‬
‫א‬‫א‬‫א‬                ٢J                                
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‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
      ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                               K‫א‬‫א‬
                                                                                                  
                                                             W‫א‬‫א‬
                                 ‫א‬‫א‬W‫א‬‫א‬
                                   ‫א‬‫א‬‫א‬ W‫א‬‫א‬
    ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
     K
                                               K‫א‬‫א‬‫א‬
                                                              W‫א‬‫א‬
                                                                         ‫א‬‫א‬ •
                                                               ‫א‬‫א‬‫א‬ •
                                                                       ‫א‬‫א‬ •
                                                              ‫א‬‫א‬‫א‬ •
                                                                            ‫א‬ •
                                                                             ‫א‬ •
                                                                W‫א‬‫א‬
                                                                        ‫א‬ •
                                                                        ‫א‬‫א‬ •
                                    W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                           K‫א‬‫א‬‫א‬‫א‬
                                           K‫א‬‫א‬‫א‬‫א‬‫א‬
            K‫א‬‫א‬‫א‬‫א‬‫א‬
                                                           K‫א‬‫א‬‫א‬‫א‬
                                                                          K‫א‬‫א‬‫א‬‫א‬


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   ‫א‬‫א‬                             ١٤٢                                   ‫א‬
‫א‬‫א‬‫א‬                     ٢J                              
                                                   

        ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                           K‫א‬‫א‬‫א‬‫א‬
                                                                                                      
‫א‬‫א‬‫א‬‫א‬‫א‬
                         K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                                                                                                      
                                                                          W‫א‬‫א‬
  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬
K‫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L                 CCCC
                                                     ‫א‬L     CCCC        

                            W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
                      W‫א‬١٤٢٣‫א‬‫א‬‫א‬‫א‬
     ٨٥٠٠‫א‬‫א‬٣L٢ K١
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        ١٠٩٠١٣٢٠٠‫א‬٣L٥ K٢
                                                            
 ‫א‬‫א‬١٠٠٠٠٣L١١ K٣
      ١١١٢‫א‬٥٦٠٠‫א‬‫א‬٣L٢٤ K٤
                                                                                                 W‫א‬

                                                  - ١٢٢ -
   ‫א‬‫א‬                            ١٤٢                               ‫א‬
‫א‬‫א‬‫א‬                    ٢J                           
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                                                 ‫א‬‫א‬‫א‬ K١
                                             ‫א‬‫א‬ K٢
                           ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٣
                                                                                                    
                                                                                             W‫א‬
                                                                     W‫א‬‫א‬ E١
     ‫א‬           ‫א‬                              ‫א‬‫ א‬‫א‬
                      ‫א‬                  ‫א‬
     ٨٥٠٠                          ١٠٠١             ١              ‫א‬  ٣L٢
   ١٣٢٠٠                           ١٠٩٠             ٢               ‫א‬  ٣L٥
     ٥٦٠٠                          ١١١٢             ٣                ‫א‬‫א‬           ٣L٢٤
   ٢٧٣٠٠                                                                     ‫א‬          ٣L٣٠
                                                                                                    




                                                 - ١٢٣ -
   ‫א‬‫א‬                                              ١٤٢                                                ‫א‬
‫א‬‫א‬‫א‬                                   ٢J                                              
                                                                       

                                                                                                                                      
                                                                                                       W‫א‬ E٢
             ‫א‬                                         ‫א‬‫א‬L                                                      
              ‫ א‬                   ‫ א‬‫ א‬‫ א‬                                            ‫ א‬ ‫א‬
                           ‫א‬                                                               ‫א‬
                                                                                                        ‫א‬L     ٨٥٠٠
                                                                                                                           
   ‫א‬                                             ‫א‬L                                                          
   ‫ א‬                      ‫א‬              ‫ א‬‫א‬                                         ‫ א‬ ‫א‬
              ‫א‬                                                                ‫א‬
                                                                                                       ‫א‬L ١٣٢٠٠
                                                                                                                          
                                                                                                                                      
    ‫א‬                                            ‫א‬‫א‬L                                                           
    ‫א‬                      ‫א‬           ‫ א‬‫א‬                                            ‫ א‬ ‫א‬
               ‫א‬                                                                   ‫א‬
                                                                                                       ‫א‬L      ٥٦٠٠
                                                                                                                      
                                                                                                            W‫א‬‫א‬ E٣
               ‫ א‬                                                               ‫ א‬ ‫א‬       
                                ‫ א‬‫א‬                                                           
               ٣L٣٠                                           ‫א‬L                              ٢٧٣٠٠
                                                                           ‫א‬L ٢٧٣٠٠                       




                                                                   - ١٢٤ -
   ‫א‬‫א‬                               ١٤٢                                     ‫א‬
‫א‬‫א‬‫א‬                      ٢J                                 
                                                        

                                                                                     W‫א‬‫א‬ E٤
    ‫א‬                                  ‫א‬L                                         
    ‫א‬                  ‫א‬     ‫ א‬‫א‬                            ‫ א‬ ‫א‬
               ‫א‬                                             ‫א‬
                                                                              ‫א‬L ٢٧٣٠٠
                                                                                            
                                                                                                            
 ‫א‬                                        ‫א‬L                                              
 ‫א‬                              ‫ א‬ ‫ א‬‫א‬                       ‫ א‬ ‫א‬
              ‫א‬                                                        ‫א‬
                          ‫א‬L ١٣٢٠٠                                ‫א‬L       ٥٦٠٠
                                                                                                
                                                   




                                                       - ١٢٥ -
   ‫א‬‫א‬                             ١٤٢                                ‫א‬
‫א‬‫א‬‫א‬                     ٢J                            
                                                   


                                          E٧F
                                                                                     W‫א‬‫א‬
                W‫א‬‫א‬ECF‫א‬‫א‬E√F
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K١
                                                                     K‫א‬
        ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٢
                                                                             K‫א‬‫א‬‫א‬
  ‫א‬‫א‬‫א‬‫א‬‫א‬EF K٣
                                                   K‫א‬‫א‬‫א‬
      ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٤
                                                                 K‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٥
                                              K‫א‬‫א‬‫א‬‫א‬




                                                  - ١٢٦ -
 ‫א‬                      ١٤٢                                     ‫א‬
                                   ٢J                                 
                                        
                                            




                                                                                               
                                 ‫א‬‫א‬
                                                                                W‫א‬‫א‬
                                                                               W‫א‬‫א‬
                                                                                   ECFJ ١
                                                                                   ECFJ ٢
                                                                                   ECFJ ٣
                                                                                   E√FJ ٤
                                                                                   ECFJ ٥
                                                                              W‫א‬‫א‬
                                                                                         W‫א‬
                                                                  W‫א‬‫א‬ E١
   ‫ א‬                                        ‫ א‬ ‫א‬  
              ‫ א‬‫א‬                                                               
   ١L١                                          ‫א‬L                 ٨٠٠٠
                               ?‫א‬?‫א‬‫א‬L  ٨٠٠٠                   
                                      ‫א‬‫א‬?
   ١L٢                            ‫א‬L                      ٣٠٠
                                                  ‫א‬L  ٣٠٠
                              ?‫א‬‫א‬‫א‬?
   ١L٦                          ?‫א‬?‫א‬‫א‬L                       ٥٠٠
                                     ‫א‬‫א‬L  ٥٠٠
                                                  ?‫א‬?
    ٦L١١                        ?‫א‬?‫א‬‫א‬L                      ٧٥٠٠
                                                  ‫א‬L         
                                         ?‫א‬‫א‬‫א‬?  ٧٥٠٠
                                                                                               

                                       - ١٢٧ -
 ‫א‬                                                    ١٤٢                                                         ‫א‬
                                                                 ٢J                                                     
                                                                          
                                                                               



                                                                                                                 W‫א‬ E٢
  ‫א‬                                                       ‫א‬L                                                               
  ‫ א‬                         ‫ א‬ ‫א‬              ‫ א‬                                       ‫ א‬ ‫א‬
                 ‫א‬                                                                   ‫א‬
                                                                    ١L١                                ‫א‬‫א‬‫א‬L  ٨٠٠٠
                                      ‫ א‬ ٨٠٠٠                                                                                          
                                                                                                                                                
                                                                                                                                                    
      ‫א‬                                           ‫א‬L                                                           
         ‫א‬                               ‫א‬        ‫א‬             ‫ א‬                      ‫א‬         ‫א‬
                     ‫א‬                                                                        ‫א‬
                                                                                   ١L٢                   ‫א‬L  ٣٠٠
                                             ‫ א‬ ٣٠٠                                                                             
                                                                                                                                                    
     ‫א‬                                               ‫א‬‫א‬L                                                           
     ‫א‬                                      ‫א‬                ‫א‬     ‫א‬                      ‫א‬         ‫א‬
                   ‫א‬                                                                           ‫א‬
      ١L٦                        ‫א‬‫א‬‫א‬L                      ٥٠٠                                                      
                                                                                                                    ‫ א‬ ٥٠٠
                                                                                                                                                    
                                                                                                                                                    
                                                                                                                  W‫א‬ E٣
                                     ٨٠٠٠                                                             ‫א‬
                             ٨٣٠٠      ٣٠٠                                         ‫א‬W
                                                                                                                 W
                                      ٥٠٠                                                         ‫א‬‫א‬
                         E٥٠٠F                                                                                         
                             ٧٨٠٠                                                                           ‫א‬

                                                                     - ١٢٨ -
 ‫א‬                         ١٤٢                                      ‫א‬
                                      ٢J                                   
                                           
                                               




                                                                                      W‫א‬‫א‬
                                                                                     W‫א‬‫א‬
                                                                                       ECFJ ١
                                                                                       E√FJ ٢
                                                                                       ECFJ ٣
                                                                                        ECFJ ٤
                                                                                        E√FJ ٥
                                                                                     W‫א‬‫א‬
     ‫ א‬                                        ‫ א‬ ‫א‬  
               ‫ א‬‫א‬
     ٩L١                                          ‫א‬L                  ٩٠٠٠٠
                               ?‫א‬?‫א‬‫א‬L          ٩٠٠٠٠           
                                     ‫א‬‫א‬?
     ٩L٣                           ‫א‬L                       ٢٥٠٠
                                                    ‫א‬L  ٢٥٠٠
                               ?‫א‬‫א‬‫א‬?
     ٩L٥                                     ‫א‬L                  ٨٠٠٠٠
                                                    ‫א‬L    ٨٠٠٠٠           
                                        ?‫א‬?
     ٩L٨                                ‫א‬L                        ٥٠٠٠
                                       ‫א‬‫א‬L  ٥٠٠٠
                                        ?‫א‬‫א‬‫א‬?
     ٩L٩                                                ‫א‬L               ٢٠٠٠٠
                                                    ‫א‬L    ٢٠٠٠٠
                                                     ??
                                                                                       
      ٩L١٠                                 ‫א‬L                        ٨٥٠٠٠

                                          - ١٢٩ -
 ‫א‬                                     ١٤٢                                    ‫א‬
                                               ٢J                                    
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                                                          



                                                                     ١٧٠٠
                                                           ‫א‬‫א‬L          ٨٣٣٠٠
                                                                        ‫א‬L
      ٩L١٣                              ‫א‬‫א‬L                       ٤٠٠٠
                                                       ‫א‬L  ٤٠٠٠
                                                               ?‫א‬?
      ٩L١٩                                                                              
                                                       ‫א‬‫א‬L                    ٤٣٠٠
                                                                    ‫א‬L               ٨١٧٠٠
                                                       ‫א‬L        ٨٦٠٠٠
                                          ‫א‬‫א‬?
                                                                                                             
                                                                                                W‫א‬‫א‬
                                                                                               W‫א‬‫א‬
                                                      J ٤،           J ٣،     J ٢،           J ١
                                                                                               W‫א‬‫א‬
                                                 ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬W
    ٣١٠٠٠٠                                                                           ‫א‬
                   ٥٠٠٠                                          ‫א‬‫א‬W
   E٨٠٠٠F  ٣٠٠٠                                                            ‫א‬‫א‬
    ٣٠٢٠٠٠                                                                            ‫א‬
                                                                            W‫א‬‫א‬
                   ١٢٠٠٠                                                            ‫א‬
                              ١٥٠٠٠٠                                                ‫א‬
                                         ٣٠٠٠                  ‫א‬‫א‬W
                              E٤٠٠٠F      ١٠٠٠                              ‫א‬‫א‬
                              ١٤٦٠٠٠                                                 ‫א‬
                                                     - ١٣٠ -
 ‫א‬                            ١٤٢                             ‫א‬
                                      ٢J                            
                                             
                                                 



                            ١٠٠٠٠                        ‫א‬W
                  ١٥٦٠٠٠                                        ‫א‬
                  ١٦٨٠٠٠                                    ‫א‬‫א‬
                  E٢٠٠٠٠F                                      ‫א‬W
  E١٤٨٠٠٠F                                                      ‫א‬‫א‬
    ١٥٤٠٠٠                                                               ‫א‬
                                                              ‫א‬W
                                                                    W‫א‬‫א‬
                            ٣٢٠٠٠                                    ‫א‬‫א‬
                   ٣٢٠٠٠                                       ‫א‬‫א‬
                                                             W‫א‬‫א‬‫א‬‫א‬
                            ٤٤٠٠٠                                     ‫א‬‫א‬‫א‬
                            ٧٠٠٠                           ‫א‬‫א‬
                   ٥١٠٠٠                                ‫א‬‫א‬‫א‬‫א‬
    E٨٣٠٠٠F                                                    ‫א‬
                                                                                   
   ٧١٠٠٠                                                                 ‫א‬
                                                                                             




                                            - ١٣١ -
 ‫א‬                 ١٤٢                                ‫א‬
                              ٢J                            
                                   
                                       



                                             ١٤٢٢L١٢L٣٠‫א‬‫א‬W
                                                                       W‫א‬
                                                               W‫א‬‫א‬‫א‬
                   ١٠٠٠٠٠                                                ‫א‬
                   ٦٧٠٠٠                                               ‫א‬
                   ٢٠٠٠٠                                               ‫א‬
    ١٨٧٠٠٠                                               ‫א‬‫א‬‫א‬
                                                                W‫א‬‫א‬
      ٦٠٠٠٠                                                           ‫א‬‫א‬
    ٢٤٧٠٠٠                                                      ‫א‬
                                                                             
                                                                      W‫א‬
                                                              W‫א‬‫א‬‫א‬
                   ٥٥٠٠٠                                              ‫א‬‫א‬
                    ٧٠٠٠                                           ‫א‬‫א‬
                    ٢٠٠٠                              ‫א‬‫א‬‫א‬
      ٦٤٠٠٠                                             ‫א‬‫א‬‫א‬
                                                                             
                                                                   W‫א‬
                   ١٠٠٠٠٠                                            ‫א‬
                   ٨٣٠٠٠                                           ‫א‬
    ١٨٣٠٠٠                                                 ‫א‬
    ٢٤٧٠٠٠                                        ‫א‬‫א‬
                                                                                     


                                  - ١٣٢ -
 ‫א‬                                  ١٤٢                                     ‫א‬
                                               ٢J                                 
                                                    
                                                        



                                                 W‫א‬‫א‬‫א‬W
                                                                                W‫א‬
              ‫ א‬                                      ‫ א‬ ‫א‬         
                      ‫ א‬‫א‬                                     
             ١٢L٣٠                            ‫א‬‫א‬L                     ١٢٠٠٠
                                            ?‫א‬?‫א‬L ١٢٠٠٠
                                                                                   
                                                                                                          
                                                                                W‫א‬
              ‫ א‬                                       ‫ א‬ ‫א‬         
                      ‫ א‬‫א‬                                     
             ١٢L٣٠                         ?‫א‬?‫א‬L                   ٢٠٠٠٠
                                              ‫א‬‫א‬L ٢٠٠٠٠
                                                                                   
                                                                      W‫א‬١L٤
          ‫ א‬                                            ‫ א‬ ‫א‬  
                   ‫ א‬‫א‬                                            
          ١٢L٣٠                               ‫א‬‫א‬L                    ٢٥١٠٠٠
                                                                       
                                                           ‫א‬L       ١٥٠٠٠٠
                                           ‫א‬L               ١٠٠٠٠
                                        ‫א‬‫א‬L            ٥٠٠٠
                                               ‫א‬‫א‬L              ٣٠٠٠
                                                ‫א‬‫א‬L            ٣٢٠٠٠
                                                  ‫א‬‫א‬‫א‬L            ٤٤٠٠٠
                                       ‫א‬‫א‬L            ٧٠٠٠

                                                                                  W‫א‬‫א‬‫א‬٢L٤
                                                   - ١٣٣ -
 ‫א‬                                  ١٤٢                                 ‫א‬
                                               ٢J                              
                                                    
                                                        



          ‫ א‬                                            ‫ א‬ ‫א‬  
                   ‫ א‬‫א‬                                            
          ١٢L٣٠                                                                
                                                              ‫א‬L             ٣١٠٠٠٠
                                        ‫א‬‫א‬L                   ٣٠٠٠
                                                   ‫א‬‫א‬L                     ١٠٠٠
                                               ‫א‬‫א‬L ٣١٤٠٠٠               
                                                                           
                                                                                                      
                                                    W‫א‬‫א‬L‫א‬
           ‫ א‬                                          ‫ א‬ ‫א‬  
                    ‫ א‬‫א‬                                       
           ١٢L٣٠                              ‫א‬‫א‬L                  ٧١٠٠٠
                                                   ‫א‬L        ٧١٠٠٠
                                                                                 
                                                                                                      




                                                   - ١٣٤ -
 ‫א‬                                   ١٤٢                                                     ‫א‬
                                                ٢J                                                  
                                                     
                                                         




                                              ‫א‬‫א‬
                                                                                                             W‫א‬‫א‬
                                                                                                           W‫א‬‫א‬
                                                          CJ ٤                   CJ ٣            CJ ٢         √J ١
                                                                                                                           
                                                                                                                           
                                                                                                           W‫א‬‫א‬
                                                                                 W‫א‬
          ‫ א‬                                           ‫א‬        ‫א‬         
                   ‫ א‬‫א‬
           ٩L١                        ‫א‬‫א‬L                                    ٦٠٠٠
                                                              ‫א‬L                ٦٠٠٠
                                                                                                                   
                                                                                                           
                                                                                           W‫א‬W
              ‫ א‬                                 ‫א‬          ‫א‬         
                      ‫ א‬‫א‬                                          
             ١٠L٣٠                                                                            
                                             ‫א‬L                                     ١٢٠٠
                                             ‫א‬L                                       ٨٠٠
                                          ‫א‬L                                     ٣٣٠٠
                                                ‫א‬L                  ٥٣٠٠
                                                                                                                           
                                                                                                            W‫א‬‫א‬
                                                                                                           W‫א‬‫א‬
                                                          CJ ٤                   √J ٣            √J ٢         CJ ١
                                                                                                                           

                                                    - ١٣٥ -
 ‫א‬                  ١٤٢                                              ‫א‬
                               ٢J                                           
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                                                                                                     
                                                                         W‫א‬‫א‬
                                                    W‫א‬W
                    ‫א‬‫א‬
                         ١٤٢٢٣٠
     ١٣٤٠٠٠                                 ‫א‬‫א‬
                                                                                             ‫א‬
                                                                                  W
      ١٥٠٠٠                                 ‫א‬‫א‬
                                                                                               ١٢L٣٠

     ١٤٩٠٠٠                                                                                
                                                                                   W

                     ٢٠٠٠٠                  
                                                                  

    E٢٠٠٠٠F                                                                                

     ١٢٩٠٠٠                                          E‫א‬F‫א‬‫א‬

     ١٢٠٠٠٠                                  ‫א‬‫א‬‫א‬
                                                                                  W
                     ١٠٠٠٠                  
                                                                                            ‫א‬

      ١٠٠٠٠                                                                                

     ١٣٠٠٠٠                                                                                


                                   - ١٣٦ -
 ‫א‬                             ١٤٢                                            ‫א‬
                                          ٢J                                        
                                                   
                                                       



                                                                                              W
                                 ١٠٠٠                           

      E١٠٠٠F                                                                                         

     ١٢٩٠٠٠                                                          E‫א‬F‫א‬‫א‬

                                                                                               
                                                             W‫א‬‫א‬‫א‬W
          ‫ א‬                                    ‫א‬    ‫א‬  
                   ‫א‬   ‫א‬
          ١٢L٣٠                                             ‫א‬L                     ١٠٠٠٠
                                              ‫א‬L                 ١٠٠٠٠       
                                                                                                 
                                                                                                
                                   L                                ١٠٠٠
                                                          ‫א‬L  ١٠٠٠
                                                                                        
                                                                                        
                                               




                                              - ١٣٧ -
 ‫א‬                                  ١٤٢                                                ‫א‬
                                             ٢J                                              
                                                   
                                                       




                                            W‫א‬‫א‬
                                            W‫א‬‫א‬
                                                                        W‫א‬‫א‬
 ‫א‬                                                      ‫א‬    ‫א‬  
               ‫ א‬‫א‬
  ١١L٢٣                                                                                                
                                                                    ‫א‬L                       ٢١٠٠٠٠
                                    ‫א‬‫א‬L                                 ٣٠٠٠٠
                                        ‫א‬‫א‬‫א‬L ٢٤٠٠٠٠
                                                                                                             

                                           ‫א‬‫א‬
                                                                                                    W‫א‬‫א‬
                                       CJ ٥             CJ ٤      √J ٣               √J ٢      CJ ١
                                                                                                                          
                                                                                                  W‫א‬‫א‬
                                                            W١٢L٣٠‫א‬‫א‬                       E١
   ‫ א‬                                                             ‫ א‬ ‫א‬               
              ‫ א‬‫א‬
  ١٢L٣٠                           ‫א‬‫א‬L                                      ٦٠٠٠
                                                                 ‫א‬L            ٦٠٠٠              


                                                                                                                          




                                                  - ١٣٨ -
 ‫א‬                                  ١٤٢                                      ‫א‬
                                               ٢J                                  
                                                    
                                                        



                                                 W١٤٢٢L١٢L٣٠‫א‬
  ‫ א‬                                                           ‫ א‬ ‫א‬              
            ‫ א‬‫א‬
 ١٢L٣٠                           ‫א‬‫א‬L                            ١٤١٠٠
                                  ‫א‬‫א‬L ١٤١٠٠                              

                                                                                                                 


                                              W‫א‬‫א‬L
 ‫ א‬                                                            ‫ א‬ ‫א‬              
            ‫ א‬‫א‬
 ١٢L٣٠                                                      ‫א‬‫א‬L                    ١٤١٠٠
                                 ‫א‬‫א‬L ١٤١٠٠                           
                           
                                                                                                                 


                                                                         W‫א‬‫א‬‫א‬‫א‬          E٢
                                                                                 W‫א‬
             CCCC                                                               ‫א‬
             CCCC                                                        ‫א‬W
             CCCC                                                                 ‫א‬
                                                                            W‫א‬
            ١٤١٠٠                                          ‫א‬‫א‬
                                                                                                 


                                                                          W‫א‬‫א‬
                                                                      W‫א‬‫א‬‫א‬              
                                                                                ١٥٠٠٠٠
                                           ‫א‬‫א‬W E١٤١٠٠F
                                                                         ‫א‬ ١٣٥٩٠٠
                                                                                                     

                                                   - ١٣٩ -
 ‫א‬                              ١٤٢                                     ‫א‬
                                         ٢J                                    
                                                  
                                                      




                                              

                                       ‫א‬‫א‬‫א‬
                                                                                        W‫א‬‫א‬
                                   CJ ٥                CJ ٤     √J ٣     √J ٢      √J ١
                                                                                                      
                                                                                         W‫א‬‫א‬
          ‫ א‬                                             ‫ א‬ ‫א‬      
                   ‫ א‬‫א‬
           ٥L١                                          ‫א‬‫א‬L           ٥٥٠٠٠
                                                           ‫א‬L ٥٥٠٠٠        
                                ?‫א‬‫א‬‫א‬?
           ٥L١٥                    ‫א‬‫א‬L                      ٥٥٠٠٠
                                                 ‫א‬‫א‬L ٥٥٠٠٠              
                                                 ?‫א‬‫א‬?
           ٨L١                                                                
                                                    ‫א‬L               ٢٠٠
                                                                     ‫א‬L           ٥٤٨٠٠
                                   ‫א‬‫א‬L ٥٥٠٠٠                  
                                     ?‫א‬‫א‬?
                                                                                                      
                                                                                                      




                                              - ١٤٠ -
 ‫א‬                                ١٤٢                                         ‫א‬
                                             ٢J                                     
                                                  
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                                       ‫א‬‫א‬
                                                                                          W‫א‬‫א‬
                                   CJ ٥                √J ٤       √J ٣     CJ ٢      CJ ١
                                                                                                            
                                                                                   W‫א‬‫א‬
          W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K١
           ‫א‬‫ א‬‫א‬                   ‫א‬‫א‬                    ‫א‬
                    ٢٢٥٠     ١٥ C               ١٥٠      ‫א‬١L١
                       ٨٠٠٠           ٢٠ C                     ٤٠٠           ١L٢٠
                      ١٢٥٠٠           ٢٥ C                     ٥٠٠           ٨L٢٠
                       ٦٠٠٠             ٣٠ C                    ٢٠٠           ١١L٧
                ٢٨٧٥٠                               ١٢٥٠      ‫א‬‫א‬
                                                                                                             
                                                                W‫א‬‫א‬‫א‬‫ א‬K٢

                                                                                             ٢٨٧٥٠
                                                                                             ١٢٥٠
                                                                                                    
                                                                     Z‫א‬‫א‬
                                                                                                    
                                                   ٢٣Z                          
                                                                                                            
                                                       W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
              ‫א‬‫א‬‫א‬J ‫א‬‫א‬‫א‬Z‫א‬‫א‬‫א‬‫א‬
                                     ٩٠٠J ١٢٥٠Z                                 
                                                            ٣٥٠Z                        
     ‫א‬‫א‬C‫א‬‫א‬‫א‬‫א‬Z‫א‬‫א‬
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 ‫א‬                               ١٤٢                                     ‫א‬
                                           ٢J                                      
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                                              ٢٣C٣٥٠Z                 
                                                            ٨٠٥٠ Z                
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                   ‫א‬‫א‬J ‫א‬‫א‬Z‫א‬‫א‬
                                      ٨٠٥٠J ٢٨٧٥٠Z                           
                                                        ٢٠٧٠٠ Z                       
                                                                                                              
                                                                                                              
                                                                             W‫א‬‫א‬
                                                                        W‫א‬‫א‬E١
      ‫א‬‫ א‬‫א‬ C            ‫א‬‫א‬                              ‫א‬
                    ٦٠٠٠             ٣٠ C       ٢٠٠                     ١١L٧
                    ٣٧٥٠            ٢٥ C               ١٥٠                  ٨L٢٠
                    ٩٧٥٠                      ٣٠٠٠ ‫א‬‫א‬
                                                                                                              
                                                                    W‫א‬‫א‬               E٢
          ‫א‬‫א‬J ‫א‬‫א‬Z‫א‬‫א‬
                                     ٩٧٥٠J ٢٨٧٥٠Z                           
                                                         ١٩٠٠٠Z                         
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                                               - ١٤٢ -
   ‫א‬                                   ١٤٢                                    ‫א‬
                                                 ٢J                                 
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                                             ‫א‬‫א‬
                                                                                               W‫א‬‫א‬
                                          CJ ٥             √J ٤    CJ ٣         CJ ٢      √J ١
                                                                                                            
                                                                                              W‫א‬‫א‬
 ‫א‬E١
                                                                                                 ‫א‬
             W‫א‬
                                                                                                        ‫א‬‫א‬
            
                                                                                    Z         ‫א‬
                                                                                                            
                     
                                                                                                       ٣٠٠٠٠J ٣٣٠٠٠٠
            
                                                                                                          ‫א‬٣
 Z‫א‬
                                                                                                            
                                                    ١٠٠٠٠٠                Z‫א‬
                          W‫א‬‫א‬‫א‬‫א‬‫א‬
                          ‫א‬‫א‬                                 
                                                     ‫א‬            ‫א‬           ‫א‬
               ٢٣٠٠٠٠Z١٠٠٠٠٠J ٣٣٠٠٠٠                  ١٠٠٠٠٠             ١٠٠٠٠٠              ١
               ١٣٠٠٠٠Z٢٠٠٠٠٠J ٣٣٠٠٠٠                  ٢٠٠٠٠٠             ١٠٠٠٠٠              ٢
              ٣٠٠٠٠Z٣٠٠٠٠٠J ٣٣٠٠٠٠                   ٣٠٠٠٠٠             ١٠٠٠٠٠              ٣
                                           W‫א‬‫א‬
                         ‫ א‬                                      ‫ א‬ ‫א‬  
                                ‫ א‬‫א‬                                        
                                                  ‫א‬‫א‬L                       ١٠٠٠٠٠
                                                  ‫א‬‫א‬L ١٠٠٠٠٠                  


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   ‫א‬                                     ١٤٢                                    ‫א‬
                                                    ٢J                                 
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                                                     W‫א‬‫א‬‫א‬E٢
    ‫א‬E‫א‬F‫א‬‫א‬‫א‬‫א‬
                                                                                               W‫א‬‫א‬
                                                                      (-)                                      
‫א‬‫א‬      ‫א‬                                 C   ‫א‬‫ א‬     ‫א‬
 ‫א‬         ‫א‬       ‫א‬‫ א‬ ‫א‬                   ‫א‬
 ١٨٠٠٠٠              ١٥٠٠٠٠٠           ١٥٠٠٠٠                 ٦D٣        C  ٣٠٠٠٠٠          ٣٣٠٠٠٠        ١
 ٨٠٠٠٠               ٢٥٠٠٠٠            ١٠٠٠٠٠                    ٦D٢      C  ٣٠٠٠٠٠          ٣٣٠٠٠٠        ٢
 ٣٠٠٠٠               ٣٠٠٠٠٠                ٥٠٠٠٠                 ٦D١      C  ٣٠٠٠٠٠          ٣٣٠٠٠٠        ٣
     W‫א‬‫א‬‫א‬‫א‬‫א‬
                         ‫ א‬                                           ‫ א‬ ‫א‬  
                                 ‫ א‬‫א‬                                           
                                                    ‫א‬‫א‬L                      ١٥٠٠٠٠
                                                     ‫א‬‫א‬L ١٥٠٠٠٠                  

                                                        




                                                         - ١٤٤ -
 ‫א‬         ١٤٢          ‫א‬
                     ٢J       
                          
                              




                    ‫א‬‫א‬
                                          W‫א‬‫א‬
                                             CJ      ١
                                              √ J    ٢
                                              √J      ٣
                                              √J      ٤
                                              √J      ٥




                         - ١٤٥ -
   ‫א‬‫א‬                                  ١٤٢                                   ‫א‬
                                        ٢J                               
                                               


                                                                                                  
،‫א‬‫א‬،‫א‬‫א‬،W‫א‬،‫א‬،‫• א‬
                                        
                                                                                 K١٤٠٧
                                                                                                  
،‫א‬‫א‬،‫א‬‫א‬،W‫א‬،‫א‬،‫• א‬
                                                                                 K١٤١٣
                                                                                                  
١٤٠٨،‫א‬‫א‬،‫א‬‫א‬W‫א‬‫א‬،،، •
                                                                                       K
                                                                                                  
                           ١٤٢٠،‫א‬‫،א‬‫א‬‫א‬،‫א‬،‫א‬‫• א‬
                                                                                                  
،‫א‬‫א‬W‫א‬F،‫א‬‫א‬W‫א‬‫א‬،‫א‬ •
                                                       
                                                                                KE١٤١٥
                                                                                                  
W‫א‬F،‫א‬‫א‬W‫א‬‫א‬،،‫א‬‫א‬، •
                                                  
                                                     KE١٤١٧،‫א‬‫א‬
                                                                                                  
                                                                              W‫א‬‫א‬‫א‬
    • Slater, Jeffrey, "College Accounting: a Practical Approach" ٧th ed,
         (Prentice Hall, ١٩٩٨).
    • Nikolai & Bazley, " Intermediate Accounting", ٨th ed, (South – Western
         College Publishing, ٢٠٠٠)




                                              - ١٤٦ -
‫א‬                   ١٤٢                                      ‫א‬
                              ٢J                               
                                       




   Purchases                                                                  ‫א‬
   Purchase Returns and Allowances                        ‫א‬‫א‬
   Purchase Discount                                                    ‫א‬
   Trade Discount                                                        ‫א‬‫א‬
   Cash Discount                                                          ‫א‬‫א‬
   Freight in Expenses                                           ‫א‬
   Net Purchases                                                           ‫א‬
   Sales                                                                          ‫א‬
   Sales Returns and Allowances                              ‫א‬‫א‬
   Sales Discount                                                          ‫א‬
   Net Sales                                                                ‫א‬
   Cost of Good Sold                                                ‫א‬‫א‬
   Petty Cash                                                   ‫א‬‫א‬
   Reconciliation of Bank Statement                            ‫א‬
   Trading Securities                                          ‫א‬‫א‬‫א‬
   Held-                                               ‫א‬‫א‬‫א‬
   to-Maturity
   Available-for-Sale                                            ‫א‬‫א‬‫א‬
   Account Receivable                                            ‫א‬‫א‬
   Double Debts Allowance                      ‫א‬‫א‬
   Bad Debts                                                              ‫א‬‫א‬
   Promissory Note                                                         ‫א‬‫א‬
   Bill of Exchange                                                          ‫א‬
   Perpetual Inventory                                              ‫א‬‫א‬
   Periodical Inventory                                            ‫א‬‫א‬

                                      - ١٤٧ -
‫א‬                      ١٤٢                                           ‫א‬
                                 ٢J                                    
                                          

  Specific Identification                                  E‫א‬F‫א‬‫א‬
   Average Cost                                                   ‫א‬‫א‬
   First –in- First Out (FIFO)                                           ‫א‬‫א‬
   Last –in- First Out (LIFO)                                          ‫א‬‫א‬‫א‬
   Cost or Market Price Whichever is            ‫א‬‫א‬
   Lower
   Fixed Assets                                                                 ‫א‬‫א‬
   Useful Life                                                                  ‫א‬‫א‬
  Salvage Value                                                     ‫א‬‫א‬
  Depreciation Methods                                                       ‫א‬
   Units-of- Output Method                                             ‫א‬‫א‬‫א‬
   Straight Line Method                       ‫א‬‫א‬
   Double Declining Balance                   ‫א‬‫א‬
   Sum-Of- the years Digits Method                  ‫א‬‫א‬‫א‬
   Short -Term Liabilities                                            ‫א‬‫א‬
   Long -Term Liabilities                                              ‫א‬‫א‬
   Accounts Payable                                                                    ‫א‬‫א‬
   Notes Payable                                                                   ‫א‬‫א‬
   Returnable Deposits                                          ‫א‬‫א‬‫א‬
   Subsidiaries                                                           ‫א‬‫א‬
                                                                                               




                                         - ١٤٨ -
        ‫א‬                                                             ١٤٢                                                               ‫א‬
                                                                      ٢J                                                          
                                                                                     


                                                                                 

                                                                             ‫א‬‫א‬
    ١ K K K K K K K K K K K K K K K K K K K K K K                                                                             W‫א‬‫א‬‫א‬
      
    K ‫א‬‫א‬> K K K K K K K K K K K K K K ‫א‬W‫א‬‫א‬
    ١٤ K K K K K K K K K K K K K K K K K K K K K K K K                                                                                ‫א‬W‫א‬‫א‬
   ٢٦ K K K K K K K K K K K K K K K K K K K K                                                                    ‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
                                                                           ‫א‬‫א‬
    ٣٩ 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                                                                                       W‫א‬‫א‬
    ٤٠ K K K K K K K K K K                                      ‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
   ٤٧ K K K K K K K K K K K K K K K K K K K K                                                                   ‫א‬W‫א‬‫א‬
   ٥٥ K K K K K K K K K K K K K K K K K K                                                              ‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
                                ‫א‬‫א‬
    ٦٠ 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 K K K ‫א‬
                                 ‫א‬‫א‬‫א‬
    ٧٥ 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 K                                                                                         ‫א‬‫א‬
                                 ‫א‬‫א‬
    ٨٤ 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                                                                                       ‫א‬‫א‬
                                 ‫א‬‫א‬
    ٩٨ 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 K ‫א‬‫א‬
                                ‫א‬‫א‬
    ١١٦ K K K K K K K K K K K K K K K K K K K K K K K                                                                                  ‫א‬W‫א‬‫א‬
   ١٢٠ K K K K K K K K K K K K K K K K K K K                                                                      ‫א‬‫א‬W‫א‬‫א‬
 ١٢٧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KKKKKKKKKKKKK‫א‬
 ١٤٦KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬
    ١٤٧KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬
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               ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

            ‫א‬E‫א‬F‫א‬‫א‬

GOTEVOT appreciates the financial support provided by BAE SYSTEMS

				
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