‫–‪1‬‬

‫א‬ ‫א‬
‫א‬
‫א‬

‫‪2‬‬
 ‫א‬ ‫א‬ ‫‪E‬‬ ‫‪182F‬‬
‫א‬ ‫א‬ ‫‪1 J‬‬

‫א‬ ‫א‬ ‫‪W‬‬ ‫א‬ ‫א‬

‫א ‪W‬‬ ‫א‬
‫‪W‬‬ ‫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 ‫א‬ ‫א‬ ‫א‬ ‫א‬

‫‪W‬‬ ‫א א א‬
‫‪٪95‬‬ ‫א‬ ‫א‬ ‫א‬

‫‪14 W‬‬ ‫א‬ ‫א‬

‫א ‪W‬‬ ‫א‬ ‫א‬ ‫א‬

‫•‬
‫•‬
‫א‬ ‫א‬ ‫א‬ ‫•‬
‫א‬ ‫•‬

‫א ‪W‬‬ ‫א‬
‫א‬ ‫א‬ ‫א‬

‫‪-14-‬‬
 ‫א‬ ‫א‬ ‫‪E‬‬ ‫‪182F‬‬
‫א‬ ‫א‬ ‫‪1 J‬‬

‫‪Theory of Double Entry‬‬ ‫א‬ ‫א‬

‫‪،‬‬ ‫א‬
‫‪K‬‬ ‫א‬ ‫‪،‬‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫‪K‬‬
‫א‬ ‫אא‬ ‫‪1000‬‬ ‫א‬
‫‪F‬א ‪E‬‬ ‫א‬ ‫‪ E‬א‬ ‫‪F‬‬ ‫א‬ ‫‪K‬‬ ‫אא‬
‫‪KE2F‬‬

‫א‬ ‫א‬

‫ﻣﺪﻳﻦ‬
‫א‬

‫א‬ ‫א‬ ‫‪WE2F‬‬

‫‪،‬‬ ‫א‬ ‫א א‬ ‫א‬ ‫א‬ ‫א‬

‫א‬ ‫‪F‬א ‪،E‬‬ ‫‪ E‬א‬ ‫‪F‬‬ ‫א‬ ‫א‬ ‫א‬
‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫‪،‬‬ ‫א‬
‫‪K‬‬ ‫א‬ ‫‪ K‬א‬ ‫א א א‬ ‫א‬

‫‪WE1F‬‬
‫‪K‬‬ ‫א‬ ‫‪50.000‬‬ ‫א‬ ‫א‬

‫‪-15-‬‬
 ‫א‬ ‫א‬ ‫‪E‬‬ ‫‪182F‬‬
‫א‬ ‫א‬ ‫‪1 J‬‬

‫‪W‬‬ ‫א‬ ‫א‬ ‫א‬

‫‪E3‬‬ ‫א‬ ‫‪F W‬א‬ ‫א‬
‫‪K‬‬ ‫‪50.000‬‬ ‫‪،‬‬ ‫א‬ ‫א‬ ‫א‬
‫‪K‬‬ ‫‪50.000‬‬ ‫א‬ ‫‪،‬‬ ‫א‬ ‫א‬ ‫א‬

‫א‬

‫א‬ ‫א‬

‫א‬

‫א‬ ‫א‬ ‫‪WE3F‬‬

‫‪W‬‬
‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬
‫‪K‬‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א א‬ ‫א‬ ‫א‬ ‫א‬

‫‪WE2F‬‬
‫‪K‬‬ ‫א‬ ‫א‬ ‫‪E‬‬ ‫א ‪F‬א‬ ‫‪40.000‬‬ ‫א‬ ‫א‬

‫‪E4‬‬ ‫א‬ ‫‪F W‬א‬ ‫א‬

‫‪K‬‬ ‫‪40.000‬‬ ‫‪،‬‬ ‫א‬ ‫א‬ ‫א‬
‫‪-16-‬‬
 ‫א‬ ‫א‬ ‫‪E‬‬ ‫‪182F‬‬
‫א‬ ‫א‬ ‫‪1 J‬‬

‫‪K‬‬ ‫‪40.000‬‬ ‫א‬ ‫‪،‬‬ ‫א‬ ‫א‬ ‫א‬

‫א‬

‫א‬ ‫א‬

‫א‬

‫א‬ ‫א‬ ‫‪WE4F‬‬

‫‪W‬‬
‫‪،‬‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬
‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫‪،‬‬ ‫א‬
‫‪K‬‬ ‫א‬

‫‪WE3F‬‬
‫‪K‬‬ ‫א‬ ‫א‬ ‫א‬ ‫‪25.000‬‬ ‫א‬ ‫א‬

‫‪E5‬‬ ‫א‬ ‫‪F W‬א‬ ‫א‬

‫‪K‬‬ ‫‪25.000‬‬ ‫‪،‬‬ ‫א‬ ‫א‬ ‫א‬
‫‪K‬‬ ‫‪25.000‬‬ ‫א‬ ‫‪،‬‬ ‫א‬ ‫א‬ ‫א‬

‫‪-17-‬‬
 ‫א‬ ‫א‬ ‫‪E‬‬ ‫‪182F‬‬
‫א‬ ‫א‬ ‫‪1 J‬‬

‫א‬

‫א‬ ‫א‬

‫א‬

‫א‬ ‫א‬ ‫‪WE5F‬‬

‫א א‬ ‫א‬ ‫א‬
‫א‬ ‫‪،‬‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫‪،‬‬
‫‪K‬‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬

‫‪W‬‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬

‫‪E‬‬ ‫א‬ ‫‪F‬א‬ ‫א‬ ‫א‬

‫‪E‬‬ ‫א‬ ‫א א ‪F‬א‬ ‫א‬

‫‪W‬‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬

‫‪E‬‬ ‫א‬ ‫‪F L‬א‬

‫‪E‬‬ ‫א‬ ‫‪F L‬א‬ ‫א‬

‫‪W‬‬ ‫א‬ ‫א‬

‫‪E‬‬ ‫א‬ ‫‪F L‬א‬

‫‪E‬‬ ‫א‬ ‫‪F L‬א‬
‫‪-18-‬‬
 ‫א‬ ‫א‬ ‫‪E‬‬ ‫‪182F‬‬
‫א‬ ‫א‬ ‫‪1 J‬‬

‫‪W‬‬
‫א‬ ‫‪،‬‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬
‫‪K‬‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫‪،‬‬ ‫א‬

‫‪W‬‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬

‫‪WE1F‬‬
‫‪K‬‬ ‫א‬ ‫‪50.000‬‬ ‫א‬ ‫א‬

‫‪W‬‬ ‫א‬
‫‪K‬‬ ‫‪،‬‬ ‫א‬ ‫א‬ ‫א‬
‫א ‪K‬‬ ‫‪،‬‬ ‫א‬ ‫א‬ ‫א‬

‫‪W‬‬ ‫א‬
‫‪L‬א‬ ‫‪50.000‬‬
‫א‬ ‫‪L‬‬ ‫‪50.000‬‬

‫‪WE2F‬‬
‫‪K‬‬ ‫א‬ ‫א‬ ‫‪E‬‬ ‫א ‪F‬א‬ ‫‪40.000‬‬ ‫א‬ ‫א‬

‫‪W‬‬ ‫א‬
‫‪K‬‬ ‫‪،‬‬ ‫א‬ ‫א‬ ‫א‬
‫א ‪K‬‬ ‫‪،‬‬ ‫א‬ ‫א‬ ‫א‬

‫‪W‬‬ ‫א‬
‫‪L‬א‬ ‫‪40.000‬‬

‫‪-19-‬‬
 ‫א‬ ‫א‬ ‫‪E‬‬ ‫‪182F‬‬
‫א‬ ‫א‬ ‫‪1 J‬‬

‫‪L‬א‬ ‫‪40.000‬‬
‫‪WE3F‬‬
‫‪K‬‬ ‫א‬ ‫א‬ ‫א‬ ‫‪25.000‬‬ ‫א‬ ‫א‬

‫‪W‬‬ ‫א‬
‫‪K‬‬ ‫‪،‬‬ ‫א‬ ‫א‬ ‫א‬
‫א ‪K‬‬ ‫‪،‬‬ ‫א‬ ‫א‬ ‫א‬

‫‪W‬‬ ‫א‬
‫‪L‬א‬ ‫‪25.000‬‬
‫‪L‬א‬ ‫‪25.000‬‬

‫א א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫‪،‬‬ ‫א‬ ‫א‬

‫‪W‬‬ ‫א‬

‫‪350.000‬‬ ‫‪1423L6L1‬‬ ‫א‬ ‫א‬ ‫‪K1‬‬

‫‪K‬‬ ‫א‬ ‫א‬
‫א‬ ‫א א‬ ‫‪1423L6L5‬‬ ‫א‬ ‫‪K2‬‬
‫‪K‬‬ ‫‪20.000‬‬
‫א‬ ‫א‬ ‫א‬ ‫‪15000‬‬ ‫‪1423L6L15‬‬ ‫‪K3‬‬
‫‪K‬‬ ‫א‬
‫‪K‬‬ ‫‪9000‬‬ ‫‪1423L6L20‬‬ ‫א‬ ‫‪K4‬‬
‫‪30.000‬‬ ‫א‬ ‫א‬ ‫‪1423L6L25‬‬ ‫א‬ ‫‪K5‬‬
‫‪K‬‬ ‫א‬ ‫א‬
‫‪120.000‬‬ ‫א‬ ‫א‬ ‫א‬ ‫‪1423L7L1‬‬ ‫א‬ ‫‪K6‬‬
‫‪K‬‬

‫‪-20-‬‬
 ‫א‬ ‫א‬ ‫‪E‬‬ ‫‪182F‬‬
‫א‬ ‫א‬ ‫‪1 J‬‬

‫‪70.000‬‬ ‫א‬ ‫א‬ ‫‪1423L7L10‬‬ ‫א‬ ‫‪K7‬‬

‫‪K‬‬ ‫א‬ ‫א‬
‫‪K‬‬ ‫‪1500‬‬ ‫א‬ ‫א‬ ‫א‬ ‫‪1423L7L15‬‬ ‫‪K8‬‬
‫‪45.000‬‬ ‫א‬ ‫א‬ ‫‪1423L7L20‬‬ ‫א‬ ‫‪K9‬‬
‫‪K‬‬ ‫א‬
‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫‪1423L7L28‬‬ ‫א‬ ‫‪K10‬‬
‫‪K‬‬ ‫א‬ ‫א‬ ‫א‬
‫‪1423L7L30‬‬ ‫‪25.000‬‬ ‫א‬ ‫א‬ ‫‪K11‬‬
‫‪W‬‬ ‫א‬ ‫א א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬

‫‪W‬‬ ‫א‬ ‫א‬

‫א‬ ‫‪،‬‬ ‫א‬ ‫א א‬
‫‪W‬‬ ‫א‬

‫‪W‬‬ ‫א‬
‫‪K‬‬ ‫‪،‬‬ ‫א‬ ‫א‬ ‫א‬
‫א ‪K‬‬ ‫‪،‬‬ ‫א‬ ‫א‬ ‫א‬
‫‪W‬‬ ‫א‬
‫‪L‬א‬ ‫‪350.000‬‬
‫א‬ ‫‪L‬‬ ‫‪350.000‬‬

‫‪W‬‬
‫א‬ ‫א‬ ‫א א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬
‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫‪ ،‬א‬ ‫א‬
‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬
‫‪K‬‬

‫‪-21-‬‬
 ‫א‬ ‫א‬ ‫‪E‬‬ ‫‪182F‬‬
‫א‬ ‫א‬ ‫‪1 J‬‬

‫‪W‬‬ ‫א‬ ‫א‬

‫א‬ ‫‪،‬‬ ‫א א‬ ‫א‬
‫‪W‬‬ ‫א‬

‫‪W‬‬ ‫א‬
‫‪K‬‬ ‫‪،‬‬ ‫א‬ ‫א‬ ‫א‬
‫א ‪K‬‬ ‫‪،‬‬ ‫א‬ ‫א‬ ‫א‬

‫‪W‬‬ ‫א‬
‫‪L‬א‬ ‫‪20.000‬‬
‫‪L‬א‬ ‫‪20.000‬‬

‫‪W‬‬
‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫‪G‬‬
‫‪K‬‬
‫א‬ ‫א‬ ‫א א‪E‬‬ ‫‪F‬‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫‪G‬‬
‫‪K‬‬ ‫א‬ ‫א‬ ‫‪E‬‬ ‫א‬ ‫‪F‬‬ ‫א‬ ‫‪،‬‬ ‫א‬

‫‪W‬‬ ‫א‬ ‫א‬

‫א‬ ‫‪،‬‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬
‫‪W‬‬ ‫א‬

‫‪W‬‬ ‫א‬
‫‪K‬‬ ‫‪،‬‬ ‫א‬ ‫א‬ ‫א‬

‫‪-22-‬‬
 ‫א‬ ‫א‬ ‫‪E‬‬ ‫‪182F‬‬
‫א‬ ‫א‬ ‫‪1 J‬‬

‫א ‪K‬‬ ‫‪،‬‬ ‫א‬ ‫א‬ ‫א‬

‫‪W‬‬ ‫א‬
‫‪L‬א‬ ‫‪15K000‬‬
‫‪L‬א‬ ‫‪15K000‬‬

‫א א ‪W‬‬ ‫א‬
‫א‬ ‫‪،‬‬ ‫א‬ ‫א א‬ ‫א‬ ‫א‬
‫‪W‬‬ ‫א‬

‫‪W‬‬ ‫א‬
‫‪K‬‬ ‫‪،‬‬ ‫א‬ ‫א‬ ‫א‬
‫א ‪K‬‬ ‫‪،‬‬ ‫א‬ ‫א‬ ‫א‬

‫‪W‬‬ ‫א‬
‫‪L‬א‬ ‫‪9K000‬‬
‫‪L‬א‬ ‫‪9K000‬‬

‫‪W‬‬ ‫א‬ ‫א‬

‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬
‫‪W‬‬ ‫א‬ ‫א‬ ‫‪،‬‬ ‫‪،‬‬

‫‪W‬‬ ‫א‬
‫‪K‬‬ ‫‪،‬‬ ‫א‬ ‫א‬ ‫א‬
‫א ‪K‬‬ ‫א ‪،‬‬ ‫א‬ ‫א‬ ‫א‬

‫‪W‬‬ ‫א‬

‫‪-23-‬‬
 ‫א‬ ‫א‬ ‫‪E‬‬ ‫‪182F‬‬
‫א‬ ‫א‬ ‫‪1 J‬‬

‫‪L‬א‬ ‫‪30.000‬‬
‫א‬ ‫א‬ ‫‪L‬‬ ‫‪30.000‬‬

‫‪W‬‬
‫א ‪E‬‬ ‫א‬ ‫‪F‬‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬
‫‪،‬‬ ‫א‬ ‫‪E‬‬ ‫‪F‬‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬
‫‪30.000‬‬ ‫א‬ ‫א‬ ‫א‬
‫‪K‬‬ ‫א א‬

‫‪W‬‬ ‫א‬ ‫א‬

‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬
‫‪W‬‬ ‫א‬ ‫א‬ ‫‪،‬‬ ‫א‬

‫‪W‬‬ ‫א‬
‫‪K‬‬ ‫א ‪،‬‬ ‫א‬ ‫א‬ ‫א‬
‫א ‪K‬‬ ‫‪،‬‬ ‫א‬ ‫א‬ ‫א‬

‫‪W‬‬ ‫א‬
‫א‬ ‫‪L‬א‬ ‫‪120.000‬‬
‫‪L‬א‬ ‫‪120.000‬‬

‫‪W‬‬ ‫א‬ ‫א‬

‫‪،‬‬ ‫‪70.000‬‬ ‫א‬ ‫א‬ ‫א‬
‫א‬ ‫‪،‬‬ ‫א‬ ‫א‬ ‫‪K‬‬ ‫א‬ ‫א‬ ‫אא‬ ‫א‬ ‫א‬
‫‪W‬‬ ‫א‬

‫‪-24-‬‬
 ‫א‬ ‫א‬ ‫‪E‬‬ ‫‪182F‬‬
‫א‬ ‫א‬ ‫‪1 J‬‬

‫‪W‬‬ ‫א‬
‫‪K‬‬ ‫‪،‬‬ ‫א‬ ‫א‬ ‫א‬
‫א ‪K‬‬ ‫אא ‪،‬‬ ‫א‬ ‫א‬ ‫א‬

‫‪W‬‬ ‫א‬
‫‪L‬א‬ ‫‪70000‬‬
‫אא‬ ‫‪L‬א‬ ‫‪70000‬‬

‫‪W‬‬
‫א‬ ‫אא‬ ‫א‬ ‫א‬ ‫‪G‬‬
‫אא ‪K‬‬ ‫א‬ ‫א א‬ ‫א‬
‫‪E‬‬ ‫א‬ ‫א‬ ‫‪F‬‬ ‫א‬ ‫א‬ ‫א‬ ‫‪G‬‬
‫א‬ ‫א‬ ‫א‬ ‫‪ ،E‬א‬ ‫‪F‬א‬ ‫א‬ ‫א‬
‫‪K‬‬ ‫א‬ ‫א‬ ‫א‬ ‫‪E‬‬ ‫‪F‬א‬ ‫א‬

‫‪W‬‬ ‫א‬ ‫א‬

‫‪W‬‬ ‫א‬ ‫א‬ ‫א‪،‬‬ ‫א‬ ‫א‬

‫‪W‬‬ ‫א‬
‫‪K‬‬ ‫‪،‬‬ ‫א‬ ‫א‬
‫א ‪K‬‬ ‫‪،‬‬ ‫א‬ ‫א‬ ‫א‬

‫‪W‬‬ ‫א‬
‫‪L‬‬ ‫‪1500‬‬
‫‪L‬א‬ ‫‪1500‬‬

‫‪-25-‬‬
 ‫א‬ ‫א‬ ‫‪E‬‬ ‫‪182F‬‬
‫א‬ ‫א‬ ‫‪1 J‬‬

‫‪W‬‬
‫א‬ ‫‪،‬‬ ‫א‬ ‫א‬
‫‪،‬‬ ‫‪،‬‬ ‫‪،‬‬ ‫א‬
‫‪K‬‬ ‫‪،‬‬ ‫‪،‬‬

‫‪W‬‬ ‫א‬ ‫א‬

‫‪45.000‬‬ ‫א‬ ‫א‬ ‫א‬
‫א‬ ‫א‬ ‫‪،‬‬ ‫א‬ ‫א‬ ‫אא‬ ‫א‬ ‫א‬ ‫‪،‬‬
‫‪W‬‬ ‫א‬ ‫א‬ ‫‪،‬‬ ‫א‬ ‫א‬ ‫‪،‬‬

‫‪W‬‬ ‫א‬
‫‪K‬‬ ‫‪،‬‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬
‫א ‪K‬‬ ‫אא ‪،‬‬ ‫א‬ ‫א‬ ‫א‬

‫‪W‬‬ ‫א‬
‫א‬ ‫א‬ ‫‪L‬‬ ‫‪45.000‬‬
‫אא‬ ‫‪L‬א‬ ‫‪45.000‬‬

‫‪W‬‬
‫‪E‬‬ ‫א‬ ‫א‬ ‫‪F‬‬ ‫א‬ ‫א‬ ‫א‬ ‫‪G‬‬
‫‪،‬‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫‪ ،‬א‬ ‫א‬
‫א ‪K‬‬ ‫‪E‬‬ ‫‪F‬א‬ ‫א‬ ‫א‬
‫א‬ ‫‪،‬‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫‪G‬‬
‫‪،‬‬ ‫א‬ ‫א‬ ‫‪ ،‬א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬
‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬
‫‪K‬‬ ‫א‬
‫‪-26-‬‬
 ‫א‬ ‫א‬ ‫‪E‬‬ ‫‪182F‬‬
‫א‬ ‫א‬ ‫‪1 J‬‬

‫‪W‬‬ ‫א‬ ‫א‬

‫א ‪،‬‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬
‫‪W‬‬ ‫א‬ ‫א‬ ‫‪،‬‬ ‫א‬ ‫א‬ ‫א‬

‫‪W‬‬ ‫א‬
‫‪K‬‬ ‫א ‪،‬‬ ‫א‬ ‫א‬ ‫א‬
‫א ‪K‬‬ ‫‪،‬‬ ‫א‬ ‫א‬ ‫א‬

‫‪W‬‬ ‫א‬
‫א‬ ‫א‬ ‫‪L‬‬ ‫‪30.000‬‬
‫‪L‬א‬ ‫‪30.000‬‬

‫‪W‬‬ ‫א‬ ‫א‬

‫א‬ ‫‪،‬‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬
‫‪W‬‬ ‫א‬

‫‪W‬‬ ‫א‬
‫‪K‬‬ ‫‪،‬‬ ‫א‬ ‫א א‬ ‫א‬ ‫א‬
‫א ‪K‬‬ ‫‪،‬‬ ‫א‬ ‫א‬ ‫א‬
‫‪W‬‬ ‫א‬
‫א‬ ‫‪L‬‬ ‫‪25.000‬‬
‫‪L‬א‬ ‫‪25.000‬‬

‫‪W‬‬
‫א‬ ‫‪،‬‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬
‫‪W‬‬ ‫‪،‬‬ ‫א א‬ ‫א‬ ‫א‬

‫‪-27-‬‬
 ‫א‬ ‫א‬ ‫‪E‬‬ ‫‪182F‬‬
‫א‬ ‫א‬ ‫‪1 J‬‬

‫‪K‬‬ ‫‪80.000‬‬ ‫‪180.000‬‬ ‫א‬ ‫א‬

‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬

‫‪W‬‬ ‫א‬ ‫א‬ ‫‪،‬‬

‫‪W‬‬ ‫א‬
‫‪K‬‬ ‫א ‪،‬‬ ‫א‬ ‫א‬
‫א ‪K‬‬ ‫‪،‬‬ ‫א‬ ‫א‬ ‫א‬

‫‪W‬‬ ‫א‬
‫א‬ ‫‪L‬‬ ‫‪180.000‬‬

‫‪L‬א‬ ‫‪80.000‬‬
‫‪L‬‬ ‫‪100.000‬‬

‫‪W‬‬
‫‪،‬‬ ‫‪ ،‬א‬ ‫‪ ،‬א‬ ‫א‬ ‫‪F‬‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬
‫א‬ ‫א‬ ‫א‬ ‫‪E‬‬ ‫‪F‬א‬ ‫א‬ ‫א‬ ‫‪E‬‬ ‫אא‬ ‫א‬
‫‪K‬‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א א ‪،‬‬
‫‪K‬‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬

‫‪-28-‬‬
 ‫א‬ ‫א‬ ‫‪E‬‬ ‫‪182F‬‬
‫א‬ ‫א‬ ‫‪1 J‬‬

‫א א‬

‫‪W‬‬ ‫א‬ ‫א‬

‫‪W‬‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫‪K‬‬ ‫א‬ ‫‪ K1‬א‬

‫‪K‬‬ ‫‪ ،‬א‬ ‫‪ ،‬א‬ ‫א ‪ ،‬א‬ ‫‪ ،‬א א ‪ ،‬א‬ ‫‪ ،‬א‬ ‫‪W‬א‬ ‫‪K‬‬ ‫• א‬

‫‪K‬‬ ‫‪ ،‬א א‬ ‫‪W‬א‬ ‫‪K‬‬ ‫• א‬
‫‪K‬‬ ‫א‬ ‫‪،‬‬ ‫א‬ ‫‪W‬‬ ‫‪K‬‬ ‫א‬ ‫•‬

‫‪W‬‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫‪K‬‬ ‫א‬ ‫‪ K2‬א‬

‫‪K‬‬ ‫‪ ،‬א‬ ‫‪ ،‬א‬ ‫‪ ،‬א א‬ ‫‪W‬א‬ ‫‪K‬‬ ‫• א‬

‫א ‪K‬‬ ‫א א‬ ‫‪،‬‬ ‫‪W‬א‬ ‫אא ‪K‬‬ ‫• א‬
‫‪W‬‬
‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬
‫אא ‪K‬‬

‫א א‬ ‫א‬ ‫א א‬ ‫א‬
‫‪،‬‬ ‫א‬ ‫א‬ ‫א‬ ‫א א‬ ‫‪،‬‬ ‫א‬ ‫א‬
‫‪K‬‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬

‫‪-29-‬‬
 ‫א‬ ‫א‬ ‫‪E‬‬ ‫‪182F‬‬
‫א‬ ‫א‬ ‫‪1 J‬‬

‫א א‬

‫‪K‬‬ ‫א‬ ‫א א‬
‫‪W‬‬ ‫א‬ ‫א‬

‫‪450.000‬‬
‫‪120.000‬‬
‫‪1.430.000‬‬

‫א ‪K‬‬ ‫א‬ ‫א‬ ‫‪K‬‬ ‫‪2.000.000‬‬

‫‪K‬‬ ‫א‬ ‫‪،‬‬ ‫א‬ ‫א‬ ‫‪،‬‬ ‫א‬ ‫א א‬
‫א ‪،E‬‬ ‫א‬ ‫א‬ ‫א‬ ‫א ‪F‬‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬
‫‪W‬‬ ‫א‬ ‫א‬

‫א‬ ‫א‬ ‫א ‪Z‬‬ ‫א‬ ‫א‬ ‫א‬

‫א‬ ‫א א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬

‫‪W‬‬ ‫א‬ ‫א‬ ‫א א‬ ‫‪،‬‬ ‫א‬

‫‪E‬‬ ‫א‬ ‫‪H‬א א‬ ‫‪F‬א א‬ ‫א‬ ‫א ‪Z‬א‬ ‫א‬ ‫א‬ ‫א‬

‫‪F‬א א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬

‫‪W‬‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫‪،E‬‬ ‫א‬ ‫‪F‬א א‬ ‫א‬ ‫‪E‬‬

‫‪H‬א‬ ‫א‬ ‫א ‪Z‬‬ ‫א‬ ‫א‬ ‫א‬

‫‪-30-‬‬
 ‫א‬ ‫א‬ ‫‪E‬‬ ‫‪182F‬‬
‫א‬ ‫א‬ ‫‪1 J‬‬

‫‪W‬‬
‫א‬ ‫א א‬ ‫א‬ ‫א‬ ‫א‬
‫א‬ ‫‪،‬‬ ‫א‬ ‫‪E‬‬ ‫‪F‬‬
‫‪W‬‬ ‫א‬
‫‪W‬‬
‫–א‬ ‫‪H‬א‬ ‫א‬ ‫‪Z‬‬ ‫א‬
‫‪W‬‬
‫–א‬ ‫–א‬ ‫א‬ ‫‪Z‬‬ ‫א‬

‫א‬ ‫א ‪K‬‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬

‫‪K‬‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫‪K‬‬ ‫א‬ ‫‪1.500.000‬‬
‫א‬ ‫א‬ ‫א ‪،E‬‬ ‫א‬ ‫א‬ ‫‪F‬א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬
‫‪W‬‬ ‫א‬ ‫א‬
‫‪H‬א‬ ‫א‬ ‫‪Z‬‬ ‫א‬

‫‪-31-‬‬
 ‫א‬ ‫א‬ ‫‪E‬‬ ‫‪182F‬‬
‫א‬ ‫א‬ ‫‪1 J‬‬

‫‪W‬‬ ‫א‬ ‫א‬ ‫א א‬ ‫א‬

‫‪H‬א‬ ‫א‬ ‫‪Z‬‬ ‫א‬

‫‪W‬‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬

‫‪1423L1L1‬‬ ‫א‬ ‫א‬

‫‪K‬‬ ‫א‬ ‫א‬ ‫‪250.000‬‬
‫‪W‬‬ ‫א‬ ‫א‬ ‫א‬

‫‪H‬א‬ ‫א‬ ‫‪Z‬‬ ‫א‬

‫‪W‬‬ ‫א‬ ‫‪250.000‬‬
‫א‬ ‫‪250.000‬‬

‫‪250.000‬‬ ‫‪250.000‬‬

‫‪K‬‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬

‫‪K‬‬ ‫א‬ ‫‪50.000‬‬ ‫א‬ ‫‪1423L1L5‬‬

‫‪-32-‬‬
 ‫א‬ ‫א‬ ‫‪E‬‬ ‫‪182F‬‬
‫א‬ ‫א‬ ‫‪1 J‬‬

‫‪W‬‬ ‫א‬ ‫א‬ ‫א‬

‫‪H‬א‬ ‫א‬ ‫‪Z‬‬ ‫א‬

‫‪W‬‬ ‫א‬ ‫‪200.000‬‬
‫‪250.000‬‬ ‫‪50.000‬‬
‫א‬

‫‪250.000‬‬ ‫‪250.000‬‬

‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬

‫א ‪K‬‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א ‪K‬‬ ‫א‬ ‫א‬ ‫א‬

‫‪K‬‬ ‫‪10.000‬‬ ‫א‬ ‫‪1423L1L6‬‬

‫‪W‬‬ ‫א‬ ‫א‬ ‫א‬

‫‪H‬א‬ ‫א‬ ‫‪Z‬‬ ‫א‬

‫‪W‬‬ ‫א‬ ‫‪200.000‬‬
‫‪250.000‬‬ ‫‪50.000‬‬
‫א‬
‫‪10.000‬‬
‫‪W‬‬
‫‪10.000‬‬
‫‪E‬‬ ‫‪F‬א‬
‫‪260.000‬‬ ‫‪260.000‬‬

‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬

‫א ‪K‬‬ ‫א‬ ‫א‬ ‫א‬ ‫‪،‬‬ ‫א‬ ‫א‬

‫‪-33-‬‬
 ‫א‬ ‫א‬ ‫‪E‬‬ ‫‪182F‬‬
‫א‬ ‫א‬ ‫‪1 J‬‬

‫‪W‬‬
‫א‬ ‫אא ‪E‬‬ ‫א‬ ‫‪F‬א‬ ‫א‬ ‫א‬ ‫א‬
‫‪W‬‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬

‫אא‬ ‫‪H‬א‬ ‫‪H‬א‬ ‫א‬ ‫‪Z‬‬ ‫‪H‬א‬ ‫א‬

‫‪K‬‬ ‫‪3000‬‬ ‫א‬ ‫א‬ ‫א‬ ‫‪1423 L1 L 10‬‬

‫‪W‬‬ ‫א‬ ‫א‬ ‫א‬

‫אא‬ ‫‪H‬א‬ ‫‪H‬א‬ ‫א‬ ‫‪Z‬‬ ‫‪H‬א‬ ‫א‬

‫‪W‬‬ ‫א‬ ‫‪197.000‬‬
‫‪250.000‬‬ ‫‪50.000‬‬
‫א‬
‫‪10.000‬‬
‫‪W‬‬ ‫‪3000‬‬
‫‪10.000‬‬
‫‪E‬‬ ‫‪F‬א‬
‫‪260.000‬‬ ‫‪260.000‬‬

‫‪ FE‬א‬ ‫‪F‬‬ ‫א‬ ‫א‬ ‫א‬ ‫א א‬ ‫א‬

‫‪،‬‬ ‫א‬ ‫א‬ ‫א‬ ‫‪E‬‬ ‫‪F‬‬ ‫א‬ ‫א ‪E‬‬ ‫א‬ ‫א‬
‫א ‪K‬‬ ‫א‬ ‫א‬ ‫א‬
‫‪K‬‬ ‫א‬ ‫א‬ ‫‪2000‬‬ ‫א‬ ‫א‬ ‫‪1423 L1 L 12‬‬
‫‪W‬‬ ‫א‬ ‫א‬ ‫א‬

‫אא‬ ‫‪H‬א‬ ‫‪H‬א‬ ‫א‬ ‫‪Z‬‬ ‫‪H‬א‬ ‫א‬

‫‪W‬‬ ‫א‬ ‫‪197.000‬‬
‫‪250.000‬‬ ‫‪50.000‬‬
‫א‬
‫‪10.000‬‬
‫‪3000‬‬
‫‪-34-‬‬
 ‫א‬ ‫א‬ ‫‪E‬‬ ‫‪182F‬‬
‫א‬ ‫א‬ ‫‪1 J‬‬

‫‪W‬‬ ‫‪10.000‬‬ ‫‪2000‬‬

‫‪2000‬‬
‫‪E‬‬ ‫‪F‬א‬
‫‪262.000‬‬ ‫‪262.000‬‬
‫א‬ ‫א‬

‫א‬ ‫‪ E‬א‬ ‫‪F‬‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬

‫א‬ ‫‪،‬‬ ‫א‬ ‫א‬ ‫א‬ ‫‪،‬‬ ‫א‬ ‫א ‪E‬‬ ‫א‬ ‫‪F‬‬
‫א ‪K‬‬ ‫א‬ ‫א‬

‫‪K‬‬ ‫א‬ ‫‪8000‬‬ ‫א‬ ‫א‬ ‫‪1423 L1 L 15‬‬

‫‪W‬‬ ‫א‬ ‫א‬ ‫א‬

‫אא‬ ‫‪H‬א‬ ‫‪H‬א‬ ‫א‬ ‫‪Z‬‬ ‫‪H‬א‬ ‫א‬

‫‪W‬‬ ‫א‬ ‫‪205.000‬‬
‫‪250.000‬‬ ‫‪50.000‬‬
‫א‬
‫‪8000‬‬ ‫‪10.000‬‬
‫אא‬ ‫‪3000‬‬
‫‪10.000‬‬
‫‪W‬‬ ‫‪2000‬‬ ‫‪2000‬‬
‫‪E‬‬ ‫‪F‬א‬ ‫‪270.000‬‬ ‫‪270.000‬‬
‫א‬ ‫א‬

‫‪E‬‬ ‫‪F‬‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬

‫‪،‬‬ ‫א‬ ‫א ‪E‬‬ ‫א‬ ‫א‬ ‫אא ‪ F‬א‬ ‫א‬
‫א ‪K‬‬ ‫א‬ ‫א‬ ‫א‬ ‫‪،‬‬ ‫א‬ ‫א‬ ‫א‬
‫‪HE‬א‬ ‫אא ‪ J‬א‬ ‫‪ HF‬א‬ ‫א‬ ‫‪Z‬‬ ‫א‬
‫‪W‬‬ ‫א‬ ‫‪205.000‬‬
‫‪250.000‬‬ ‫‪50.000‬‬
‫א‬
‫‪8000‬‬ ‫‪10.000‬‬
‫אא‬ ‫‪H‬‬
‫‪5000‬‬

‫‪-35-‬‬
 ‫א‬ ‫א‬ ‫‪E‬‬ ‫‪182F‬‬
‫א‬ ‫א‬ ‫‪1 J‬‬

‫‪J 253K000‬‬

‫‪W‬‬ ‫‪10.000‬‬
‫‪2000‬‬
‫‪E‬‬ ‫‪F‬א‬
‫‪265.000‬‬ ‫‪265.000‬‬
‫א‬ ‫א‬

‫‪W‬‬
‫‪،‬‬ ‫א‬ ‫א‬ ‫אא‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬
‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫‪K‬‬ ‫א‬ ‫א‬
‫א ‪K‬‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫‪ ،‬א‬ ‫א‬
‫א‬ ‫אא‬ ‫א‬ ‫א‬ ‫א‬
‫‪K‬‬ ‫אא‬ ‫א‬ ‫א‬

‫א א ‪W‬‬
‫א‪K‬‬ ‫א‬ ‫‪،‬‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫•‬
‫א‬ ‫א‬ ‫א‬ ‫•‬
‫‪K‬‬
‫‪K‬‬ ‫א‬ ‫א‬ ‫א‬ ‫•‬
‫א‬ ‫א‬ ‫א‬ ‫•‬
‫‪K‬‬ ‫א‬ ‫א‬ ‫א‬
‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫•‬
‫‪K‬‬ ‫א‬
‫א‬ ‫א‬ ‫א‬ ‫אא‬ ‫א‬ ‫•‬
‫‪K‬‬ ‫א‬

‫‪W‬‬ ‫א‬
‫‪-36-‬‬
 ‫א‬ ‫א‬ ‫‪E‬‬ ‫‪182F‬‬
‫א‬ ‫א‬ ‫‪1 J‬‬

‫א‬ ‫א‬ ‫‪،‬‬ ‫א‬ ‫א א‬ ‫א‬ ‫א‬ ‫א‬ ‫•‬

‫‪K‬‬
‫א‬ ‫‪،‬‬ ‫א א‬ ‫א א‬ ‫א‬ ‫אא‬ ‫א‬ ‫א‬ ‫א‬ ‫•‬
‫א ‪K‬‬ ‫א‬
‫א א‬ ‫‪ ،E‬א‬ ‫‪F‬‬ ‫א‬ ‫א א‬ ‫• א‬
‫א‬ ‫‪K‬‬ ‫א‬ ‫‪500.000‬‬ ‫א‬ ‫א ‪K‬‬
‫‪W‬‬
‫‪L‬א‬ ‫‪500.000‬‬
‫א‬ ‫‪L‬‬ ‫‪500.000‬‬

‫‪F‬‬ ‫א‬ ‫‪،‬‬ ‫‪E‬‬ ‫א‬ ‫‪F‬‬ ‫א‬ ‫א‬ ‫א‬

‫א ‪K‬‬ ‫‪E‬‬ ‫א‬

‫‪-37-‬‬
 ‫א‬ ‫א‬ ‫‪E‬‬ ‫‪182F‬‬
‫א‬ ‫א‬ ‫‪1 J‬‬

‫‪E2F‬‬

‫‪W‬‬ ‫א‬ ‫א‬

‫‪W‬‬ ‫א‬ ‫א‬ ‫‪E x F‬‬ ‫א‬ ‫א‬ ‫‪E√ F‬‬

‫א‬ ‫א‬ ‫א‬ ‫‪E‬‬ ‫‪F K1‬‬

‫‪K‬‬ ‫א‬

‫‪K‬‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫‪E‬‬ ‫‪F K2‬‬

‫א א ‪K‬‬ ‫א‬ ‫א‬ ‫א א‬ ‫‪E‬‬ ‫‪F K3‬‬

‫א‬ ‫א‬ ‫א‬ ‫‪E‬‬ ‫‪F K4‬‬

‫א ‪K‬‬ ‫אא‬ ‫א‬ ‫א‬

‫‪ ،E‬א‬ ‫‪F‬‬ ‫א‬ ‫א א‬ ‫‪E‬א‬ ‫‪F K5‬‬

‫א ‪K‬‬ ‫א א‬

‫‪-38-‬‬
 ‫א‬ ‫א‬ E 182F
‫א‬ ‫א‬ 1 J

W ‫א‬ ‫א‬

W ‫א‬ ‫א‬ ‫א‬

‫א‬ 35000 ‫א‬ 85000 ‫א‬ ‫א‬ J1
W
‫א‬ J K 85000 J K 50000 J K 120.000 J
K

W ‫א‬ ‫א‬ ‫א‬ ‫א‬ J2

K ‫א‬ J K ‫א‬ ‫א‬ J
K ‫א‬ ‫א‬ J K ‫א‬ J

470.000 ‫א‬ 375.000 ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ J3

W ‫א‬
375.000 J K 95.000 J K 845.000 J K 470.000 J
K

، ‫א‬ 245.000 ‫א‬ ‫א‬ J4

W ‫א‬
K 490.000 J K 245.000 J K 980.000 J K 735.000 J

120.000 ‫א‬ ‫א‬ J5

W ‫א א‬ ‫א‬ K‫א‬ 80.000
K ‫א‬ J K ‫ א‬J
K J K ‫א‬ J

-39-