‫اﻟﺮﻣﻮز اﻟﺠﺪﻳﺪة اﻟﻤﺴﺘﻌﻤﻠﺔ ﻓﻲ اﻟﺴﻠﺴﻠﺔ‪:‬‬

‫)بعد التعديل ‪ :(A‬ﻗﺴﻂ اﻻﻫﺘﻼك اﻟﺴﻨﻮي ﺑﻌﺪ اﻟﺨﺴﺎرة‬ ‫)‪ :(PV‬ﺧﺴﺎرة اﻟﻘﻴﻤﺔ‬
‫)’’‪ :(N‬اﻟﻤﺪة اﻟﺘﺒﻘﻴﺔ ﻣﻦ ﻋﻤﺮ اﻟﺘﺜﺒﻴﺖ‬ ‫)‪ :(PVN‬ﺛﻤﻦ اﻟﺒﻴﻊ اﻟﺼﺎﻓﻲ اﻟﻤﺤﺘﻤﻞ‬

‫‪ -1‬ﺗﻌﺮﻳﻒ ﺧﺴﺎرة اﻟﻘﻴﻤﺔ‪ :‬ﻫﻮ ﻣﺒﻠﻎ ﻓﺎﺋﺾ اﻟﻘﻴﻤﺔ اﻟﻤﺤﺎﺳﺒﻴﺔ اﻟﺼﺎﻓﻴﺔ ﻟﻠﺘﺜﺒﻴﺖ )‪ (VNC‬ﻋﻠﻰ ﻗﻴﻤﺘﻪ اﻟﻘﺎﺑﻠﺔ ﻟﻠﺘﺤﺼﻴﻞ‪ ،‬وﺑﻬﺪف‬
‫اﻟﺘﺒﺴﻴﻂ ﻓﻲ ﻫﺬﻩ اﻟﻤﺮﺣﻠﺔ اﻟﺪراﺳﻴﺔ ﻳﺘﻢ اﻋﺘﺒﺎر اﻟﻘﻴﻤﺔ اﻟﻘﺎﺑﻠﺔ ﻟﻠﺘﺤﺼﻴﻞ ﻷي ﺗﺜﺒﻴﺖ ﺛﻤﻦ اﻟﺒﻴﻊ اﻟﺼﺎﻓﻲ اﻟﻤﺤﺘﻤﻞ )‪.(PVN‬‬
‫‪ -2‬اﺧﺘﺒﺎر ﺧﺴﺎرة اﻟﻘﻴﻤﺔ‪:‬‬
‫‪PV= VNC - PVN‬‬ ‫ﺧﺴﺎرة اﻟﻘﻴﻤﺔ = اﻟﻘﻴﻤﺔ اﻟﻤﺤﺎﺳﺒﻴﺔ اﻟﺼﺎﻓﻴﺔ – ﺛﻤﻦ اﻟﺒﻴﻊ اﻟﺼﺎﻓﻲ اﻟﻤﺤﺘﻤﻞ‬
‫ﺣﻴﺚ أن‪ :‬ﺛﻤﻦ اﻟﺒﻴﻊ اﻟﺼﺎﻓﻲ اﻟﻤﺤﺘﻤﻞ = ﺛﻤﻦ اﻟﺒﻴﻊ اﻻﺟﻤﺎﻟﻲ– ﺗﻜﺎﻟﻴﻒ اﻟﺨﺮوج‬
‫‪ -‬ﻋﻨﺪ اﺧﺘﺒﺎر ﺧﺴﺎرة اﻟﻘﻴﻤﺔ ﻧﺼﺎدف ﺣﺎﻟﺘﻴﻦ‪:‬‬
‫‪ ‬اﻟﺤﺎﻟﺔ‪ :1‬ﺗﺘﺤﻘﻖ ﺧﺴﺎرة اﻟﻘﻴﻤﺔ إذا ﻛﺎﻧﺖ اﻟﻘﻴﻤﺔ اﻟﻤﺤﺎﺳﺒﻴﺔ اﻟﺼﺎﻓﻴﺔ )‪ (VNC‬أﻛﺒﺮ ﻣﻦ ﺛﻤﻦ اﻟﺒﻴﻊ اﻟﺼﺎﻓﻲ اﻟﻤﺤﺘﻤﻞ‬
‫)‪(PVN‬‬
‫‪ ‬اﻟﺤﺎﻟﺔ ‪ :2‬ﻻ ﺗﺘﺤﻘﻖ ﺧﺴﺎرة ﻗﻴﻤﺔ إذا ﻛﺎﻧﺖ اﻟﻘﻴﻤﺔ اﻟﻤﺤﺎﺳﺒﻴﺔ اﻟﺼﺎﻓﻴﺔ أﻗﻞ ﻣﻦ أو ﻳﺴﺎوي ﺛﻤﻦ اﻟﺒﻴﻊ اﻟﺼﺎﻓﻲ اﻟﻤﺤﺘﻤﻞ‪.‬‬
‫ﻣﺜﺎل ‪:1‬‬
‫ﺣﺎزت ﻣﺆﺳﺴﺔ "اﻟﻬﺪى" ﺑﺘﺎرﻳﺦ ‪ 2015/01/02‬ﻋﻠﻰ ﻣﻌﺪات ﺻﻨﺎﻋﻴﺔ ﺑـ ‪ 1400000‬دج‪ ،‬ﺗﻬﺘﻠﻚ ﺧﻄﻴﺎ ﻟﻤﺪة ‪ 5‬ﺳﻨﻮات‪،‬‬
‫وﻓﻲ ﺗﺎرﻳﺦ ‪ 2017/12/31‬ﻗﺪر ﺛﻤﻦ ﺑﻴﻊ ﻫﺬﻩ اﻟﻤﻌﺪات ﺑـ ‪ 530000‬دج ﻓﻲ ﺣﻴﻦ ﻗﺪرت ﺗﻜﺎﻟﻴﻒ اﻟﺨﺮوج ﺑـ ‪ 30000‬دج‪.‬‬
‫اﺧﺘﺒﺎر ﺧﺴﺎرة اﻟﻘﻴﻤﺔ ﻟﻬﺬﻩ اﻟﻤﻌﺪات ﻓﻲ ‪ 2017/12/31‬ﻳﺘﻢ ﻛﺎﻵﺗﻲ‪:‬‬
‫‪ -‬ﻣﻌﺪل اﻻﻫﺘﻼك اﻟﺨﻄﻲ‪%20 =5÷%100 :‬‬
‫‪ -‬ﺑﻤﺎ أن ﺛﻤﻦ اﻟﺒﻴﻊ ﺗﻢ ﺗﻘﺪﻳﺮﻩ ﺑﺘﺎرﻳﺦ ‪ 2017/12/31‬ﻓﺈن ﺧﺴﺎرة اﻟﻘﻴﻤﺔ ﻳﺘﻢ اﺧﺘﺒﺎرﻫﺎ ﻓﻲ ﻧﻔﺲ اﻟﺘﺎرﻳﺦ ﻛﺎﻵﺗﻲ‪:‬‬
‫‪PV17 = VNC17 – PVN17‬‬
‫‪VNC17 =MA-∑A17‬‬
‫‪∑A17 =1400000 × 0.2 × 3 = 840000 DA‬‬
‫‪VNC17 =1400000-840000 = 560000 DA‬‬
‫‪PVN17 = 530000 – 30000 = 500000 DA‬‬
‫‪PV17 = 560000 – 500000 = 60000 DA‬‬
‫‪ -3‬أﺛﺮ ﺧﺴﺎرة اﻟﻘﻴﻤﺔ ﻋﻠﻰ ﻣﺨﻄﻂ اﻻﻫﺘﻼك‪:‬‬
‫ﻋﻨﺪﻣﺎ ﻳﺘﻢ إﺛﺒﺎت ﺧﺴﺎرة اﻟﻘﻴﻤﺔ ﻟﺘﺜﺒﻴﺖ ﻣﺎ‪ ،‬ﻓﺈن ذﻟﻚ ﻳﺆﺛﺮ ﻋﻠﻰ ﻣﺨﻄﻂ اﻻﻫﺘﻼك ﺑﺤﻴﺚ ﻳﺠﺐ ﺗﻌﺪﻳﻠﻪ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻤﺪة اﻟﻤﺘﺒﻘﻴﺔ‬
‫وﻳﺘﻢ ذﻟﻚ ﺑﺤﺴﺎب أﻗﺴﺎط اﻫﺘﻼك ﺟﺪﻳﺪة ﻟﻠﻤﺪة اﻟﻤﺘﺒﻘﻴﺔ ﻋﻠﻰ اﻻﻫﺘﻼك اﻧﻄﻼﻗﺎ ﻣﻦ اﻟﻘﻴﻤﺔ اﻟﻤﺤﺎﺳﺒﻴﺔ اﻟﺼﺎﻓﻴﺔ ﺑﻌﺪ اﻟﺨﺴﺎرة‪.‬‬
‫‪1‬‬
 ‫وﻳﺤﺴﺐ ﻗﺴﻂ اﻻﻫﺘﻼك اﻟﺴﻨﻮي ﺑﻌﺪ اﻟﺘﻌﺪﻳﻞ )ﺑﻌﺪ اﻟﺨﺴﺎرة( ﺑﺎﻟﻌﻼﻗﺔ اﻟﺘﺎﻟﻴﺔ‪:‬‬
‫اﻟﻘﻴﻤﺔ اﻟﻤﺤﺎﺳﺒﻴﺔ اﻟﺼﺎﻓﻴﺔ ﺑﻌﺪ اﻟﺨﺴﺎرة‬
‫= ﺑﻌﺪ اﻟﺘﻌﺪﻳﻞ ‪A‬‬ ‫ﻗﺴﻂ اﻻﻫﺘﻼك اﻟﺴﻨﻮي ﺑﻌﺪ اﻟﺘﻌﺪﻳﻞ =‬
‫اﻟﻤﺪة اﻟﻤﺘﺒﻘﻴﺔ ﻣﻦ ﻋﻤﺮ ااﻟﺘﺜﺒﻴﺖ‬
‫‪N =N–N‬‬ ‫اﻟﻤﺪة اﻟﻤﺘﺒﻘﻴﺔ ﻣﻦ ﻋﻤﺮ اﻟﺘﺜﺒﻴﺖ = اﻟﻤﺪة اﻟﻨﻔﻌﻴﺔ ﻟﻠﺘﺜﺒﻴﺖ – اﻟﻤﺪة اﻟﻤﻨﻘﻀﻴﺔ ﻣﻦ ﻋﻤﺮ اﻟﺘﺜﺒﻴﺖ‬

‫ﻣﺜﺎل ‪ :2‬ﺑﺎﻻﻋﺘﻤﺎد ﻋﻠﻰ ﻣﻌﻄﻴﺎت اﻟﻤﺜﺎل اﻟﺴﺎﺑﻖ ﻧﻘﻮم ﺑﺈﻋﺪاد ﻣﺨﻄﻂ اﻻﻫﺘﻼك ﻛﺎﻵﺗﻲ‪:‬‬
‫اﻟﺘﺜﺒﻴﺖ‪ :‬ﻣﻌﺪات و أدوات ﺻﻨﺎﻋﻴﺔ‬
‫اﻟﻘﻴﻤﺔ اﻟﻤﺤﺎﺳﺒﻴﺔ‬ ‫ﺧﺴﺎرة‬ ‫اﻻﻫﺘﻼﻛﺎت‬ ‫ﻗﺴﻂ‬ ‫اﻟﻤﺒﻠﻎ اﻟﻘﺎﺑﻞ‬
‫اﻟﺴﻨﺔ‬
‫اﻟﺼﺎﻓﻴﺔ‬ ‫اﻟﻘﻴﻤﺔ‬ ‫اﻟﻤﺘﺮاﻛﻤﺔ‬ ‫اﻻﻫﺘﻼك‬ ‫ﻟﻼﻫﺘﻼك‬
‫‪1120000‬‬ ‫‪-‬‬ ‫‪280000‬‬ ‫‪280000‬‬ ‫‪1400000‬‬ ‫‪2015‬‬
‫‪840000‬‬ ‫‪-‬‬ ‫‪560000‬‬ ‫‪280000‬‬ ‫‪1400000‬‬ ‫‪2016‬‬
‫‪500000‬‬ ‫‪60000‬‬ ‫‪840000‬‬ ‫‪280000‬‬ ‫‪1400000‬‬ ‫‪2017‬‬
‫ﻣﺨﻄﻂ اﻻﻫﺘﻼك ﺑﻌﺪ اﻟﺘﻌﺪﻳﻞ‬
‫‪250000‬‬ ‫‪-‬‬ ‫‪1090000‬‬ ‫‪250000‬‬ ‫‪500000‬‬ ‫‪2018‬‬
‫‪00‬‬ ‫‪-‬‬ ‫‪1340000‬‬ ‫‪250000‬‬ ‫‪500000‬‬ ‫‪2019‬‬
‫ﻗﺴﻂ اﻻﻫﺘﻼك اﻟﺴﻨﻮي‪ 280000= %20 × 1400000 :‬دج‬
‫ﻗﺴﻂ اﻻﻫﺘﻼك اﻟﺴﻨﻮي ﺑﻌﺪ اﻟﺨﺴﺎرة ) ﺑﻌﺪ اﻟﺘﻌﺪﻳﻞ ‪ = (A‬اﻟﻘﻴﻤﺔ اﻟﻤﺤﺎﺳﺒﻴﺔ اﻟﺼﺎﻓﻴﺔ ﻟﺴﻨﺔ ‪ ÷2017‬اﻟﻤﺪة اﻟﻤﺘﺒﻘﻴﺔ ﻟﻌﻤﺮ اﻟﺘﺜﺒﻴﺖ‬
‫= ‪ 250000 =2 ÷ 500000‬دج‬
‫اﻟﻘﻴﻤﺔ اﻟﻤﺤﺎﺳﺒﻴﺔ اﻟﺼﺎﻓﻴﺔ ﻟﺴﻨﺔ ‪ 250000 =60000-1090000-1400000 :2018‬دج‬
‫اﻟﻘﻴﻤﺔ اﻟﻤﺤﺎﺳﺒﻴﺔ اﻟﺼﺎﻓﻴﺔ ﻟﺴﻨﺔ ‪ 250000 =60000-1340000-1400000 :2019‬دج‬
‫ﻣﻼﺣﻈﺔ ﻫﺎﻣﺔ‪:‬‬
‫اﻟﻘﻴﻤﺔ اﻟﻤﺤﺎﺳﺒﻴﺔ اﻟﺼﺎﻓﻴﺔ ﻓﻲ اﻟﻤﺨﻄﻂ ﺑﻌﺪ اﻟﺘﻌﺪﻳﻞ=اﻟﻤﺒﻠﻎ اﻟﻘﺎﺑﻞ ﻟﻼﻫﺘﻼك )اﻷﺻﻠﻲ( – اﻻﻫﺘﻼك اﻟﻤﺘﺮاﻛﻢ ﻟﻠﺴﻨﺔ – ﺧﺴﺎرة اﻟﻘﻴﻤﺔ‬
‫‪ -4‬اﻟﺘﺴﺠﻴﻞ اﻟﻤﺤﺎﺳﺒﻲ ﻟﺨﺴﺎرة اﻟﻘﻴﻤﺔ‪ :‬ﻓﻲ ﺗﺎرﻳﺦ اﻟﺠﺮد )‪ (12/31‬اذا ﺗﺒﻴﻦ أن اﻟﺘﺜﺒﻴﺖ ﺣ ّﻘﻖ ﺧﺴﺎرة ﻓﻲ ﻗﻴﻤﺘﻪ ﺗﻘﻮم اﻟﻤﺆﺳﺴﺔ‬
‫ﺑﺘﺴﺠﻴﻞ ﻫﺬﻩ اﻟﺨﺴﺎرة ﺿﻤﻦ ﻗﻴﻮد اﻟﺘﺴﻮﻳﺔ ﻛﻤﺎ ﻳﻠﻲ‪:‬‬
‫‪................/12/31..................‬‬
‫‪pv‬‬ ‫ﻣﺨﺼﺼﺎت اﻻﻫﺘﻼﻛﺎت و اﻟﻤﺆوﻧﺎت و ﺧﺴﺎﺋﺮ اﻟﻘﻴﻤﺔ – أﺻﻮل ﻏﻴﺮ ﺟﺎرﻳﺔ‬ ‫‪681‬‬

‫‪pv‬‬ ‫ﺧﺴﺎﺋﺮ اﻟﻘﻴﻤﺔ ﻋﻦ اﻟﺘﺜﺒﻴﺘﺎت اﻟﻤﻌﻨﻮﻳﺔ‬ ‫‪290‬‬

‫أو ﺧﺴﺎﺋﺮ اﻟﻘﻴﻤﺔ ﻋﻦ اﻟﺘﺜﺒﻴﺘﺎت اﻟﻌﻴﻨﻴﺔ‬ ‫‪291‬‬
‫)اﺛﺒﺎت ﺧﺴﺎرة اﻟﻘﻴﻤﺔ ﻟﻠﺘﺜﺒﻴﺖ اﻟﻤﻌﻨﻲ (‬

‫‪2‬‬
 ‫ﻣﻼﺣﻈﺔ‪ :‬اﻟﺤﺴﺎﺑﺎت اﻟﻤﺘﻔﺮﻋﺔ ﻣﻦ اﻟﺤﺴﺎﺑﻴﻦ ‪ 290‬و‪ 291‬اﻟﺘﻲ ﺳﺘﻨﻄﺮق اﻟﻴﻬﺎ ﻓﻲ ﺑﺮﻧﺎﻣﺠﻨﺎ ﻫﻲ‪:‬‬
‫‪ :29182‬ﺧﺴﺎﺋﺮ اﻟﻘﻴﻤﺔ ﻋﻦ ﻣﻌﺪات ﻧﻘﻞ‬ ‫‪ :2904‬ﺧﺴﺎﺋﺮ اﻟﻘﻴﻤﺔ ﻋﻦ ﺑﺮﻣﺠﻴﺎت اﻟﻤﻌﻠﻮﻣﺎﺗﻴﺔ وﻣﺎ ﺷﺎﺑﻬﻬﺎ‬
‫‪ :29183‬ﺧﺴﺎﺋﺮ اﻟﻘﻴﻤﺔ ﻋﻦ أﺛﺎث ﻣﻜﺘﺐ‬ ‫‪ :2913‬ﺧﺴﺎﺋﺮ اﻟﻘﻴﻤﺔ ﻋﻦ اﻟﺒﻨﺎءات‬
‫‪ :29184‬ﺧﺴﺎﺋﺮ اﻟﻘﻴﻤﺔ ﻋﻦ ﻣﻌﺪات اﻻﻋﻼم اﻵﻟﻲ‬ ‫‪ :2915‬ﺧﺴﺎﺋﺮ اﻟﻘﻴﻤﺔ ﻋﻦ ﻣﻨﺸﺂت ﺗﻘﻨﻴﺔ ﻣﻌﺪات وأدوات ﺻﻨﺎﻋﻴﺔ‬
‫ﻣﺜﺎل ‪:3‬‬
‫ﻣﻦ ﺧﻼل اﻟﻤﺜﺎل اﻟﺴﺎﺑﻖ ﺳﺠﻞ ﻣﺤﺎﺳﺒﻴﺎ ﻗﻴﻮد اﻟﺘﺴﻮﻳﺔ ﻓﻲ ‪2017/12/31‬‬
‫ﻗﻴﻮد اﻟﺘﺴﻮﻳﺔ ﺗﺘﻤﺜﻞ ﻓﻲ اﻻﻫﺘﻼك وﺧﺴﺎرة اﻟﻘﻴﻤﺔ وﻳﺘﻢ ﺗﺴﻮﻳﺘﻬﺎ ﻛﻤﺎ ﻳﻠﻲ‪:‬‬
‫‪................2017/12/31..................‬‬
‫‪280000‬‬ ‫ﻣﺨﺼﺼﺎت اﻻﻫﺘﻼﻛﺎت و اﻟﻤﺆوﻧﺎت و ﺧﺴﺎﺋﺮ اﻟﻘﻴﻤﺔ – أﺻﻮل ﻏﻴﺮ ﺟﺎرﻳﺔ‬ ‫‪681‬‬
‫‪280000‬‬ ‫اﻫﺘﻼك ﻣﻨﺸﺂت ﺗﻘﻨﻴﺔ ﻣﻌﺪات وأدوات ﺻﻨﺎﻋﻴﺔ‬ ‫‪2815‬‬
‫)اﺛﺒﺎت ﻗﺴﻂ اﻫﺘﻼك اﻟﻤﻌﺪات واﻷدوات اﻟﺼﻨﺎﻋﻴﺔ(‬
‫‪................2017/12/31..................‬‬
‫‪60000‬‬ ‫ﻣﺨﺼﺼﺎت اﻻﻫﺘﻼﻛﺎت و اﻟﻤﺆوﻧﺎت و ﺧﺴﺎﺋﺮ اﻟﻘﻴﻤﺔ – أﺻﻮل ﻏﻴﺮ ﺟﺎرﻳﺔ‬ ‫‪681‬‬
‫‪60000‬‬ ‫ﺧﺴﺎﺋﺮ اﻟﻘﻴﻤﺔ ﻋﻦ ﻣﻨﺸﺂت ﺗﻘﻨﻴﺔ ﻣﻌﺪات وأدوات ﺻﻨﺎﻋﻴﺔ‬ ‫‪2915‬‬
‫)اﺛﺒﺎت ﺧﺴﺎرة اﻟﻘﻴﻤﺔ ﻟﻠﻤﻌﺪات واﻷدوات اﻟﺼﻨﺎﻋﻴﺔ(‬
‫‪ -5‬اﻇﻬﺎر اﻻﻫﺘﻼك وﺧﺴﺎرة اﻟﻘﻴﻤﺔ ﻓﻲ اﻟﻤﻴﺰاﻧﻴﺔ اﻟﺨﺘﺎﻣﻴﺔ‪:‬‬
‫ﻳﻈﻬﺮ ﻓﻲ اﻟﻤﻴﺰاﻧﻴﺔ اﻟﻤﺒﻠﻎ اﻟﺼﺎﻓﻲ ﻟﻠﺘﺜﺒﻴﺘﺎت ﺑﻌﺪ ﻃﺮح اﻻﻫﺘﻼﻛﺎت و ﺧﺴﺎﺋﺮ اﻟﻘﻴﻤﺔ ﻛﻤﺎ ﻳﻠﻲ‪:‬‬
‫اﻟﻤﺒﺎﻟﻎ اﻟﺼﺎﻓﻴﺔ‬ ‫اﻟﻤﺒﺎﻟﻎ اﻻﺟﻤﺎﻟﻴﺔ اﻻﻫﺘﻼﻛﺎت و ﺧﺴﺎﺋﺮ اﻟﻘﻴﻤﺔ‬ ‫اﻷﺻﻮل‬
‫‪ PV+ ∑A‬ﻟﻠﺴﻨﺔ اﻟﻤﻌﻨﻴﺔ اﻟﻤﺒﺎﻟﻎ اﻻﺟﻤﺎﻟﻴﺔ‪-‬اﻻﻫﺘﻼﻛﺎت وﺧﺴﺎرة اﻟﻘﻴﻤﺔ‬ ‫اﻟﻘﻴﻤﺔ اﻟﻤﺤﺎﺳﺒﻴﺔ‬ ‫اﻟﺘﺜﺒﻴﺖ اﻟﻤﻌﻨﻲ‬
‫اﻷﺻﻠﻴﺔ‬

‫ﻣﺜﺎل ‪:4‬‬
‫ﺑﺎﻻﻋﺘﻤﺎد ﻋﻠﻰ اﻟﻤﺜﺎل اﻟﺴﺎﺑﻖ ﻛﻴﻒ ﺗﻈﻬﺮ اﻻﻫﺘﻼﻛﺎت وﺧﺴﺎﺋﺮ اﻟﻘﻴﻤﺔ ﻓﻲ اﻟﻤﻴﺰاﻧﻴﺔ اﻟﺨﺘﺎﻣﻴﺔ ﺑﺘﺎرﻳﺦ ‪2017/12/31‬؟‬
‫اﻟﻤﺒﺎﻟﻎ اﻟﺼﺎﻓﻴﺔ‬ ‫اﻻﻫﺘﻼﻛﺎت و ﺧﺴﺎﺋﺮ اﻟﻘﻴﻤﺔ‬ ‫اﻟﻤﺒﺎﻟﻎ اﻻﺟﻤﺎﻟﻴﺔ‬ ‫اﻷﺻﻮل‬
‫‪500000‬‬ ‫‪900000‬‬ ‫‪1400000‬‬ ‫ﻣﻌﺪات وأدوات ﺻﻨﺎﻋﻴﺔ‬
‫اﻟﻤﺒﺎﻟﻎ اﻻﺟﻤﺎﻟﻴﺔ ﺗﻤﺜﻞ اﻟﻘﻴﻤﺔ اﻟﻤﺤﺎﺳﺒﻴﺔ اﻷﺻﻠﻴﺔ ﻟﻠﻤﻌﺪات )اﻟﻤﺒﻠﻎ اﻟﻘﺎﺑﻞ ﻟﻼﻫﺘﻼك( = ‪ 1400000‬دج‬
‫اﻻﻫﺘﻼﻛﺎت وﺧﺴﺎﺋﺮ اﻟﻘﻴﻤﺔ ﻟﺴﻨﺔ ‪ 900000 =60000+840000 :2017‬دج‬
‫اﻟﻤﺒﺎﻟﻎ اﻟﺼﺎﻓﻴﺔ‪ 500000 =900000-1400000 :‬دج‬

‫‪3‬‬
 ‫اﻟﺘﻤﺎرﻳﻦ‬
‫اﻟﺘﻤﺮﻳﻦ رﻗﻢ ‪:1‬‬
‫ﺑﺘﺎرﻳﺦ ‪ 2018/04/02‬ﺣﺎزت ﻣﺆﺳﺴﺔ "اﻷرﻳﺞ" ﻋﻠﻰ ﻣﻌﺪات ﻧﻘﻞ ﻗﻴﻤﺘﻬﺎ ‪ 1600000‬دج ﺗﻬﺘﻠﻚ ﺧﻄﻴﺎ ﻟﻤﺪة ‪ 4‬ﺳﻨﻮات‪،‬‬
‫وﻓﻲ ‪ 2020/12/31‬ﻗُ ّﺪر ﺛﻤﻦ ﺑﻴﻌﻬﺎ اﻟﻤﺤﺘﻤﻞ ﺑـ ‪ 470000‬دج وﺗﻜﺎﻟﻴﻒ اﻟﺨﺮوج ﺑـ ‪ 20000‬دج‪.‬‬
‫اﻟﻤﻄﻠﻮب‪ -1 :‬اﺧﺘﺒﺮ ﺧﺴﺎرة اﻟﻘﻴﻤﺔ ﻓﻲ ‪.2020/12/31‬‬
‫‪ -2‬أﻧﺠﺰ ﻣﺨﻄﻂ اﻻﻫﺘﻼك‪.‬‬
‫‪ -3‬ﺳﺠﻞ ﻗﻴﻮد اﻟﺘﺴﻮﻳﺔ اﻟﻼزﻣﺔ ﻓﻲ ‪.2020/12/31‬‬
‫‪ -4‬أﻇﻬﺮ اﻻﻫﺘﻼك وﺧﺴﺎرة اﻟﻘﻴﻤﺔ ﻟﻤﻌﺪات اﻟﻨﻘﻞ ﻓﻲ اﻟﻤﻴﺰاﻧﻴﺔ اﻟﺨﺘﺎﻣﻴﺔ ﺑﺘﺎرﻳﺦ ‪.2020/12/31‬‬
‫ﺣﻞ اﻟﺘﻤﺮﻳﻦ رﻗﻢ ‪:1‬‬
‫‪ -1‬اﺧﺘﺒﺎر ﺧﺴﺎرة اﻟﻘﻴﻤﺔ ﻓﻲ ‪............... ................................................... :2020/12/31‬‬
‫‪......................................................... ... ................................................‬‬
‫‪………………………………………………………………………………..‬‬
‫‪………………………………………………………………………………..‬‬
‫‪………………………………………………………………………………..‬‬
‫‪ -2‬اﻧﺠﺎز ﻣﺨﻄﻂ اﻻﻫﺘﻼك‪……………………………………………………………..:‬‬
‫‪………………………………………………………………………………..‬‬
‫اﻟﻘﻴﻤﺔ اﻟﻤﺤﺎﺳﺒﻴﺔ‬ ‫ﺧﺴﺎرة‬ ‫اﻻﻫﺘﻼﻛﺎت‬ ‫ﻗﺴﻂ‬ ‫اﻟﻤﺒﻠﻎ اﻟﻘﺎﺑﻞ‬
‫اﻟﺴﻨﺔ‬
‫اﻟﺼﺎﻓﻴﺔ‬ ‫اﻟﻘﻴﻤﺔ‬ ‫اﻟﻤﺘﺮاﻛﻤﺔ‬ ‫اﻻﻫﺘﻼك‬ ‫ﻟﻼﻫﺘﻼك‬

‫ﻣﺨﻄﻂ اﻻﻫﺘﻼك ﺑﻌﺪ اﻟﺘﻌﺪﻳﻞ‬

‫‪……………………………………………………………………………….‬‬

‫‪4‬‬
‫‪………………………………………………………………………………..‬‬

‫‪………………………………………………………………………………..‬‬

‫‪ -3‬ﺗﺴﺠﻴﻞ ﻗﻴﻮد اﻟﺘﺴﻮﻳﺔ اﻟﻼزﻣﺔ ﻓﻲ ‪2020/12/31‬‬

‫‪................2017/12/31..................‬‬
‫‪000 280000‬‬ ‫ﻣﺨﺼﺼﺎت ﻟﻼﻫﺘﻼﻛﺎت و اﻟﻤﺆوﻧﺎت و ﺧﺴﺎﺋﺮ اﻟﻘﻴﻤﺔ – ل ﻏﻴﺮ ﺟﺎرﻳﺔ‬ ‫‪681‬‬
‫اﻫﺘﻼك ﻣﻨﺸﺂت ﺗﻘﻨﻴﺔ ﻣﻌﺪات وأدوات ﺻﻨﺎﻋﻴﺔ (‬ ‫‪2815‬‬

‫‪...............2017/12/31..................‬‬
‫‪60000‬‬ ‫ﻣﺨﺼﺼﺎت ﻟﻼﻫﺘﻼﻛﺎت و اﻟﻤﺆوﻧﺎت وﺳﺎﺋﺮ اﻟﻘﻴﻤﺔ – أﺻﻮل ﻏﻴﺮ ﺟﺎرﻳﺔ‬ ‫‪681‬‬
‫‪60000‬‬ ‫ﺧﺴﺎﺋﺮ اﻟﻘﻴﻤﺔ ﻋﻦ ﻣﻨﺸﺂت ﺗﻘﻨﻴﺔ ﻣﻌﺪات وأدوات ﺻﻨﺎﻋﻴﺔ‬ ‫‪2915‬‬

‫‪ -4‬اﻇﻬﺎر اﻻﻫﺘﻼك وﺧﺴﺎرة اﻟﻘﻴﻤﺔ ﻟﻤﻌﺪات اﻟﻨﻘﻞ ﻓﻲ اﻟﻤﻴﺰاﻧﻴﺔ اﻟﺨﺘﺎﻣﻴﺔ ﺑﺘﺎرﻳﺦ ‪:2020/12/31‬‬
‫اﻟﻤﺒﺎﻟﻎ اﻟﺼﺎﻓﻴﺔ‬ ‫اﻻﻫﺘﻼﻛﺎت و ﺧﺴﺎﺋﺮ اﻟﻘﻴﻤﺔ‬ ‫اﻟﻤﺒﺎﻟﻎ اﻻﺟﻤﺎﻟﻴﺔ‬ ‫اﻷﺻﻮل‬
‫ﻣﻌﺪات وأدوات ﺻﻨﺎﻋﻴﺔ‬
‫‪500000‬‬ ‫‪900000‬‬ ‫‪1400000‬‬

‫اﻟﺘﻤﺮﻳﻦ رﻗﻢ ‪:2‬‬

‫ﻣﻦ ﻣﻴﺰان اﻟﻤﺮاﺟﻌﺔ ﻗﺒﻞ اﻟﺠﺮد ﻟﻤﺆﺳﺴﺔ "اﻟﻨﺠﺎح" ﻓﻲ ‪ 2018/12/31‬اﺳﺘﺨﺮﺟﻨﺎ اﻟﻤﻌﻠﻮﻣﺎت اﻟﺘﺎﻟﻴﺔ‪:‬‬
‫داﺋﻦ‬ ‫ﻣﺪﻳﻦ‬ ‫اﺳﻢ اﻟﺤﺴﺎب‬ ‫رﻗﻢ اﻟﺤﺴﺎب‬
‫‪800000‬‬ ‫ﻣﻌﺪات ﻧﻘﻞ‬ ‫‪2182‬‬
‫‪240000‬‬ ‫اﻫﺘﻼك ﻣﻌﺪات ﻧﻘﻞ‬ ‫‪28182‬‬
‫ﻣﻌﺪات اﻟﻨﻘﻞ اﻗﺘﻨﺘﻬﺎ ﻓﻲ ‪) 2016/07/03‬ﺗﻬﺘﻠﻚ ﺧﻄﻴﺎ(‪ ،‬وﻓﻲ ‪ 2018/12/31‬ﻗﺪر ﺛﻤﻦ ﺑﻴﻌﻬﺎ اﻟﺼﺎﻓﻲ ﺑـ ‪ 390000‬دج‪.‬‬
‫اﻟﻤﻄﻠﻮب‪:‬‬
‫‪ -1‬أﺣﺴﺐ‪ :‬ﻣﻌﺪل اﻻﻫﺘﻼك اﻟﺨﻄﻲ‪ ،‬ﺛﻢ اﺳﺘﻨﺘﺞ اﻟﻤﺪة اﻟﻨﻔﻌﻴﺔ‪.‬‬
‫‪ -2‬أﺣﺴﺐ ﺧﺴﺎرة ﻗﻴﻤﺔ اﻟﻤﻌﺪات ﻓﻲ ‪ 2018/12/31‬ﺛﻢ ﺳﺠﻞ ﻗﻴﻮد اﻟﺘﺴﻮﻳﺔ اﻟﻀﺮورﻳﺔ ﻓﻲ ﻧﻔﺲ اﻟﺘﺎرﻳﺦ‪.‬‬
‫‪ -3‬أﺣﺴﺐ اﻟﻘﻴﻤﺔ اﻟﻤﺤﺎﺳﺒﻴﺔ اﻟﺼﺎﻓﻴﺔ ﻟﻠﻤﻌﺪات ﻓﻲ ‪ 2018/12/31‬ﺑﻌﺪ ﺗﺤﻘﻖ اﻟﺨﺴﺎرة‪.‬‬
‫‪ -4‬أﺣﺴﺐ ﻗﺴﻂ اﻫﺘﻼك ﺳﻨﺔ ‪) 2019‬ﺑﻌﺪ اﻟﺘﻌﺪﻳﻞ(‪.‬‬

‫‪5‬‬
 ‫ﺣﻞ اﻟﺘﻤﺮﻳﻦ رﻗﻢ ‪:2‬‬
‫‪ -1‬ﺣﺴﺎب ﻣﻌﺪل اﻻﻫﺘﻼك اﻟﺨﻄﻲ‪………………………………......………………… :‬‬
‫‪………………………………………………………………………………..‬‬
‫‪………………………………………………………………………………..‬‬
‫‪ -‬اﺳﺘﻨﺘﺎج اﻟﻤﺪة اﻟﻨﻔﻌﻴﺔ‪.........………………………………………………………… :‬‬

‫‪ -2‬ﺣﺴﺎب ﺧﺴﺎرة ﻗﻴﻤﺔ اﻟﻤﻌﺪات ﻓﻲ ‪ 2018/12/31‬ﺛﻢ ﺗﺴﺠﻴﻞ ﻗﻴﻮد اﻟﺘﺴﻮﻳﺔ اﻟﻀﺮورﻳﺔ ﻓﻲ ﻧﻔﺲ اﻟﺘﺎرﻳﺦ‪:‬‬
‫‪......................................................... ...................................................‬‬
‫‪………………………………………………………………………………..‬‬
‫‪………………………………………………………………………………..‬‬
‫‪………………………………………………………………………………..‬‬

‫‪................2017/12/31..................‬‬
‫‪280000‬‬ ‫ﻣﺨﺼﺼﺎت ﻟﻼﻫﺘﻼﻛﺎاﻟﻤﺆوﻧﺎت و ﺧﺴﺎﺋﺮ اﻟﻘﻴﻤﺔ – أﺻﻮل ﻏﻴﺮ ﺟﺎرﻳﺔ‬ ‫‪681‬‬
‫‪280000‬‬ ‫اﻫﺘﻼك ﻣﻨﺸﺂت ﺗﻘﻨﻴﺔ ﻣﻌﺪات وأدوات ﺻﻨﺎﻋﻴﺔ‬ ‫‪2815‬‬
‫)اﺛﺒﺎت ﻗﺴﻂ اﻫﺘﻼك اﻟﻤﻌﺪات واﻷدوات اﻟﺼﻨﺎﻋﻴﺔ(‬
‫‪................2017/12/31..................‬‬
‫‪60000‬‬ ‫ﻣﺨﺼﺼﺎت ﻟﻼﻫﺘﻞ و اﻟﻤﺆوﻧﺎت و ﺧﺴﺎﺋﺮ اﻟﻘﻴﻤﺔ – أﺻﻮل ﻏﻴﺮ ﺟﺎرﻳﺔ‬ ‫‪681‬‬
‫‪60000‬‬ ‫ﺧﺴﺎﺋﺮ اﻟﻘﻴﻤﺔ ﻋﻦ ﻣﻨﺸﺂت ﺗﻘﻨﻴﺔ ﻣﻌﺪات وأدوات ﺻﻨﺎﻋﻴﺔ‬ ‫‪2915‬‬
‫)اﺛﺒﺎت ﺧﺴﺎرة اﻟﻘﻴﻤﺔ ﻟﻠﻤﻌﺪات واﻷدوات اﻟﺼﻨﺎﻋﻴﺔ(‬
‫‪ -3‬ﺣﺴﺎب اﻟﻘﻴﻤﺔ اﻟﻤﺤﺎﺳﺒﻴﺔ اﻟﺼﺎﻓﻴﺔ ﻟﻠﻤﻌﺪات ﻓﻲ ‪ 2018/12/31‬ﺑﻌﺪ ﺗﺤﻘﻖ اﻟﺨﺴﺎرة‪:‬‬
‫‪......................................................... ...................................................‬‬
‫‪......................................................... ...................................................‬‬
‫‪ -4‬ﺣﺴﺎب ﻗﺴﻂ اﻫﺘﻼك ﺳﻨﺔ ‪) 2019‬ﺑﻌﺪ اﻟﺘﻌﺪﻳﻞ(‪:‬‬
‫‪......................................................... ...................................................‬‬
‫‪......................................................... ...................................................‬‬

‫‪6‬‬
 ‫اﻟﺘﻤﺮﻳﻦ رﻗﻢ ‪:3‬‬
‫ﻣﻦ ﻣﻴﺰان اﻟﻤﺮاﺟﻌﺔ ﻗﺒﻞ اﻟﺠﺮد ﻟﻤﺆﺳﺴﺔ "اﻟﻌﺪل" ﻓﻲ ‪ 2016/12/31‬اﺳﺘﺨﺮﺟﻨﺎ اﻟﻤﻌﻠﻮﻣﺎت اﻟﺘﺎﻟﻴﺔ‪:‬‬
‫داﺋﻦ‬ ‫ﻣﺪﻳﻦ‬ ‫رﻗﻢ اﻟﺤﺴﺎب اﺳﻢ اﻟﺤﺴﺎب‬
‫‪...‬؟‪...‬‬ ‫ﻣﻌﺪات ﻧﻘﻞ‬ ‫‪2182‬‬
‫‪450000‬‬ ‫اﻫﺘﻼك ﻣﻌﺪات ﻧﻘﻞ‬ ‫‪28182‬‬
‫‪77500‬‬ ‫ﺧﺴﺎﺋﺮ اﻟﻘﻴﻤﺔ ﻋﻦ ﻣﻌﺪات اﻟﻨﻘﻞ‬ ‫‪29182‬‬
‫ﻣﻌﺪات اﻟﻨﻘﻞ اﻗﺘُﻨﻴﺖ ﻓﻲ ‪ 2013/09/30‬ﺗﻬﺘﻠﻚ ﺧﻄﻴﺎ ﻟﻤﺪة ‪ 10‬ﺳﻨﻮات‪ ،‬و ُﺳﺠﻠﺖ ﻟﻬﺎ ﺧﺴﺎرة اﻟﻘﻴﻤﺔ ﻓﻲ ‪2015/12/31‬‬
‫اﻟﻤﻄﻠﻮب‪:‬‬
‫‪ -1‬أﺣﺴﺐ اﻟﻤﺒﻠﻎ اﻟﻘﺎﺑﻞ ﻟﻼﻫﺘﻼك‪.‬‬
‫‪ -2‬أﺣﺴﺐ ﻗﺴﻂ اﻻﻫﺘﻼك اﻟﺴﻨﻮي ﻗﺒﻞ وﺑﻌﺪ اﻟﺘﻌﺪﻳﻞ )اﻟﺨﺴﺎرة( ﺛﻢ ﺳﺠﻞ ﻓﻴﺪ اﻟﺘﺴﻮﻳﺔ اﻟﻀﺮوري ﻓﻲ ‪.2016/12/31‬‬
‫ﺣﻞ اﻟﺘﻤﺮﻳﻦ رﻗﻢ ‪:3‬‬
‫‪ -1‬ﺣﺴﺎب اﻟﻤﺒﻠﻎ اﻟﻘﺎﺑﻞ ﻟﻼﻫﺘﻼك‪......................... ................................................... :‬‬
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‫ب‪ -‬ﺣﺴﺎب ﻗﺴﻂ اﻻﻫﺘﻼك اﻟﺴﻨﻮي ﻗﺒﻞ وﺑﻌﺪ اﻟﺘﻌﺪﻳﻞ ﺛﻢ ﺗﺴﺠﻴﻞ ﻓﻴﺪ اﻟﺘﺴﻮﻳﺔ اﻟﻀﺮوري ﻓﻲ ‪:2016/12/31‬‬
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‫‪................2017/12/31..................‬‬
‫‪280000‬‬ ‫ﻣﺨﺼﺼﺎت ﻟﻼﻫﺘﻞ و اﻟﻤﺆوﻧﺎت و ﺧﺴﺎﺋﺮ اﻟﻘﻴﻤﺔ – أﺻﻮل ﻏﻴﺮ ﺟﺎرﻳﺔ‬ ‫‪681‬‬
‫‪280000‬‬ ‫اﻫﺘﻼك ﻣﻨﺸﺂت ﺗﻘﻨﻴﺔ ﻣﻌﺪات وأدوات ﺻﻨﺎﻋﻴﺔ‬ ‫‪2815‬‬
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‫‪7‬‬
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