ﻝﻮﻠﻌﻗ ﻲﺣ –
ﻱﺮﺤﺒﻟﺍ ﺝﺮﺑ -
ﺮﺋﺍﺰﳉﺍ
Web site : www.ets-salim.com /021.87.16.89 : ﺲﻛﺎﻔﻟﺍ- Tel-Fax : 021.87.10.51 :℡℡℡℡
ﺭﺎﺒﺘﺧﻹﺍ ﺢﻴﺤﺼﺗ ﺓﺩﺎﻣ ﰲ
ﺩﺎﺼﺘﻗﻹﺍ ﱐﺎﺜﻟﺍ ﻞﺼﻔﻠﻟ
ﻯﻮﺘﺴﳌﺍ : 2ASGA
ﺔﻴﺳﺍﺭﺪﻟﺍ ﺔﻨﺴﻟﺍ
: -2011 2012
با ا لو ا
08: ن
ﺭﺎﺧﺩﻻﺍ 1 ﻱﺩﺎﺼﺘﻗﻻﺍ ﻥﻮﻌﻟﺍ ﺓﺩﺍﺭﺈﺑ ﻥﻮﻜﻳ ﻻ ﻱﺬﻟﺍ ﻮﻫ ﻱﺭﺎﺒﺟﻹﺍ
) ﻢﻌﻧ ( ﻲﻣﻮﻜﺣ ﺭﺍﺮﻗ ﺔﺠﻴﺘﻧ ﻥﻮﻜﻳ ﻪﻧﻷ .
-2 ﺔﻟﻭﺪﻟﺍ ﻑﺮﻃ ﻦﻣ ﺓﺬﺨﺘﳌﺍ ﺕﺍﺭﺍﺮﻘﻟﺍ ﻦﻣ ﺔﻋﻮﻤﳎ ﻦﻋ ﺓﺭﺎﺒﻋ ﻮﻫ ﱐﻮﻧﺎﻘﻟﺍ ﻂﻴﶈﺍ )
ﻻ (
- ﱐﻮﻧﺎﻘﻟﺍ ﻂﻴﶈﺍ :
ﺕﺎﺴﺳﺆﳌﺍ ﻞﻤﻋ ﻁﻭﺮﺷ ﻩﺩﺪﳛ ﻱﺬﻟﺍ ﻲﻤﻴﻈﻨﺘﻟﺍ ﻭ ﻲﻌﻳﺮﺸﺘﻟﺍ ﺭﺎﻃﻹﺍ ﻦﻋ ﺓﺭﺎﺒﻋ ﻮﻫ .
-3 ﺎﻴﻌﳌﺍ ﺓﲑﺒﻛ ﻭ ﺓﲑﻐﺻ ﺔﻄﺳﻮﺘﻣ ﺔﺴﺳﺆﻣ ﱃﺇ ﺔﺴﺳﺆﳌﺍ ﻢﺴﻘﻳ ﱐﻮﻧﺎﻘﻟﺍ ﺭ )
ﻻ (
ﱐﻮﻧﺎﻘﻟﺍ ﺭﺎﻴﻌﳌﺍ :
ﺔﻄﻠﺘﺨﳌﺍ ﺔﺻﺎﳋﺍ ﺔﻴﻣﻮﻤﻌﻟﺍ ﺔﺴﺳﺆﻣ ﱃﺇ ﺕﺎﺴﺳﺆﳌﺍ ﻢﺴﻘﻳ ﻱﺬﻟﺍ ﻮﻫ .
-4 ﻂﻘﻓ ﻦﻳﺭﺎﻴﻌﻣ ﻖﻓﻭ ﺔﺴﺳﺆﳌﺍ ﻒﻨﺼﺗ )
ﻻ (
ﲑﻳﺎﻌﻣ ﻖﻓﻭ ﺔﺴﺳﺆﳌﺍ ﻒﻨﺼﺗ )
ﻁﺎﺸﻨﻟﺍ ﺭﺎﻴﻌﻣ ,
ﱐﻮﻧﺎﻘﻟﺍ ، ﻢﺠﳊﺍ (
ﱐﺎﺜﻟﺍ ﺏﺍﻮﳉﺍ 04:
ﻥ
-1 ﻱﻭﺎﺴﻳ ﻥﺎﻛ ﺍﺫﺇ ﻭ ﻞﺧﺩ ﻰﻠﻋ ﻙﻼﻬﺘﺳﻻﺍ ﺎﻬﻠﺜﳝ ﱵﻟﺍ ﺔﺒﺴﻨﻟﺍ ﲏﻌﻳ ﻙﻼﻬﺘﺳﻼﻟ ﻂﺳﻮﺘﳌﺍ ﻞﻴﳌﺍ ﺀﺎﻔﺘﻛﺍ ﻩﺎﻨﻌﻣ 1
)
ﻙﻼﻬﺘﺳﻻﺍ =
ﻞﺧﺪﻟﺍ .
-2 ﲔﻤﺋﺎﻘﻟﺍ ﻑﺮﻃ ﻦﻣ ﺎﻫﺫﺎﲣﺍ ﻢﺘﻳ ﺔﺴﺳﺆﳌﺍ ﲑﺴﺑ ﺔﻘﻠﻌﺘﳌﺍ ﺕﺍﺭﺍﺮﻘﻟﺍ ﻞﻛ ،ﲏﻌﻳ ﻱﺩﺎﺼﺘﻗﺍ ﺭﺍﺮﻗ ﺰﻛﺮﻣ ﺔﺴﺳﺆﳌﺍ
ﺎﺭﺍﺩﺇ ﻰﻠﻋ .
ﺍ ﺚﻟﺎﺜﻟﺍ ﺏﺍﻮﳉ :
ﻥ08
-1 ﻞﻴﳌﺍ ﻙﻼﻬﺘﺳﻼﻟ ﻱﺪﳊﺍ :
ﻭ2008 2009
ﻙﻼﻬﺘﺳﻻﺍ – 2009
ﻙﻼﻬﺘﺳﻻﺍ 2008
= ---
ﻞﺧﺪﻟﺍ – 2009
ﻞﺧﺪﻟﺍ 2008
ﻝﻮﻠﻌﻗ ﻲﺣ –
ﻱﺮﺤﺒﻟﺍ ﺝﺮﺑ -
ﺮﺋﺍﺰﳉﺍ
Web site : www.ets-salim.com /021.87.16.89 : ﺲﻛﺎﻔﻟﺍ- Tel-Fax : 021.87.10.51 :℡℡℡℡
– 2100
1900
200
= ---
= ---
0.66 =
– 2800
2500
300
× 0.66
= 100
% 66
-2 ﺔﻨﺴﻟ ﺭﺎﺧﺩﻼﻟ ﻂﺳﻮﺘﳌﺍ ﻞﻴﳌﺍ :2009
ﺭﺎﺧﺩﻻﺍ =
ﻞﺧﺪﻟﺍ – ﻙﻼﻬﺘﺳﻻﺍ .
= – 2800 = 2100
ﻡ700 . ﻭ . ﻥ
ﺭﺎﺧﺩﻻﺍ
700
ﺔﻨﺴﻟ ﺭﺎﺧﺩﻼﻟ ﻂﺳﻮﺘﳌﺍ ﻞﻴﳌﺍ = 2009
---
= ---
= 0.25
ﻞﺧﺪﻟﺍ
2800
ﺭﺎﺧﺩﻼﻟ ﻂﺳﻮﺘﳌﺍ ﻞﻴﳌﺍ ﻥﺃ ﻆﺣﻼﻧ >
ﺓﺪﻴﺷﺭ ﺔﻟﺎﺣ ﻲﻫ ﻥﺫﺇ ﻞﺧﺪﻟﺍ ﻦﻣ ﻞﻗﺃ ﺭﺎﺧﺩﻻﺍ ﺍﺬﻫ ﲎﻌﻣ 1
-3 ﺭﺎﺧﺩﻼﻟ ﻱﺪﳊﺍ ﻞﻴﳌﺍ :
ﺭﺎﺧﺩﻻﺍ =
ﻞﺧﺪﻟﺍ – ﻙﻼﻬﺘﺳﻻﺍ .
ﺭﺎﺧﺩﻻﺍ = 2007
– 2000 = 1600
ﻡ 400 . ﻭ . ﻥ .
ﺭﺎﺧﺩﻻﺍ = 2008
– 2500 = 1900
ﻡ 600 . ﻭ . ﻥ
ﺭﺎﺧﺩﻻﺍ –2008
ﺭﺎﺧﺩﻻﺍ 2007 –600 400
200
ﺭﺎﺧﺩﻼﻟ ﻱﺪﳊﺍ ﻞﻴﳌﺍ =
--- ---
= --- -
- ---- = --- -- = 0.40
ﻞﺧﺪﻟﺍ
–2008 ﻞﺧﺪﻟﺍ 2007
-2500
2000 500
