تطبيقات الحاسوب في المحاسبة البترولية Computer Applications on Accounting & management

Microsoft Excel & It's Financial
& Management Application
ÝŽ×c@oÏìëŠØíb¶@òí‰a…⁄aë@òîÛb½a@pbÔîjĐnÛa

åŽy@Õí†•@†àª

Microsoft Excel ÕíŠ@åÇ@òí‰a…⁄aë@òîÛb½a@pbÔîjĐnÛa

@ @òîãëØÛüa@Þëa†¦a

Microsoft Excel

@ @Excel@@wßbãi@ÑíŠÈnÛa

ª ‫א‬ ‫ و‬EOfficeF ‫א‬ Ğ‫א‬ ‫א ×א‬ Excel ×
‫م‬ ‫و‬ ‫ وא א‬IBM ‫אز‬ ‫א‬ª ğ‫א‬ ‫و‬
K Windows ‫א א‬

Electronic spread ‫א‬ ‫و‬Ø ‫ אول א‬Ğ‫א‬ ‫א‬ ‫و‬ Excel ‫و‬
ª ‫א‬ ĩ‫ و‬ª ‫א‬ ‫אد א‬ ‫و‬ ‫א‬ª ‫א‬ ‫م‬ ‫ وא‬sheets
Ù ‫مא‬ Excel ‫ ن‬ ‫ ل א‬Ó‫א‬ ‫و‬K‫א‬
ً ‫א‬ ‫א‬ª
ª ‫אد א אز‬ ‫و‬ Ĝ‫و‬ ‫א א‬ ‫אد א‬ ‫وא دא‬ Ò‫ א‬ª ‫א‬
ª Ø ‫ ل א‬ġ ‫א‬ ‫א‬ ‫م‬ ‫א‬ × ‫אא‬ ‫م‬ ‫א‬
‫و‬Ø ‫ אول א‬Ğ‫ א‬ª Excel ‫ن‬ ‫א‬ ‫و‬Kª ‫وא زن وא‬
‫وא دא‬ Ò‫ א‬ª Ó‫ א‬ ‫و‬Ø ‫א‬ª ğ‫אم א‬ ‫لא‬ġ Ĩ ‫א‬
W ‫א א‬

K ª‫و دو א‬ ‫دون א‬ ‫א ×א‬ ‫א‬
ª ‫א‬ ‫א‬ ‫א א‬ ‫א‬ Ĝ
K ‫א‬ ‫א‬
ĝ‫و‬ ‫و‬ ‫א‬ ‫مא‬ ‫א‬ ‫א‬ ‫א‬
K ‫وא‬ ‫א‬ Ù ‫و‬
What – If E – ‫ذא‬ F ‫ و‬ª ‫א‬ Ĝª
ħ ‫د‬ × ‫א‬ª ª ‫א‬ ‫ وذ‬Activities
K ‫و‬ª ‫א‬ ‫ א‬E ‫ א‬F Ğ‫א‬ ‫אج א‬ ‫א‬
‫م‬ ‫ ج‬Ģ‫و‬ ‫مא א‬ Ĝ Excel
‫ א‬windows 95 L windows 98 L windows 2000 L windows xp
‫و‬ ‫א‬ ‫א‬ ‫و‬ ‫א‬ ğ‫ز א‬ ‫ د‬Ĩً

‫א د‬ K
2


‫א‬ ‫ א‬start ‫ ص‬Ġ‫א‬ ‫א‬ Desk top Screen ‫א‬
‫و‬ ‫א ×א‬ programs ‫א‬ ‫ و‬start menu ‫א‬
×‫א‬ ‫ز א‬ ‫ وא‬Excel ‫ א‬Ù Ĩ ‫لא‬
K ‫א‬ ×‫א‬ Ĝ ‫א‬ ‫א‬ ‫و‬ ‫א‬

@ @Spread Sheet @ÝàÈÛa@òÓ‰ë@pbãìØß

‫א‬ ‫و‬Ø ‫א‬ ‫א‬ ‫نو‬

Title Bar ‫אن‬ ‫א‬ J

‫א‬ ‫ًא‬ ‫א‬ ‫ق‬ ‫ص‬ ‫و‬ ‫ א ول‬Bottom
‫א‬ ‫א‬ ‫א‬ Ù ‫و‬Ù ‫ ص‬Ġ‫א‬ ‫ و‬Maximize ‫ א‬Bottom
Task ‫وو‬ ‫א‬ Ù ‫ ص‬Ġ‫א‬ ‫ و‬Minimize ‫ א‬Bottom
‫و‬ ‫א‬Ø ‫א‬ ‫א‬ ×‫א‬ ‫א‬ ‫و א‬ ‫א‬ ‫ن‬ ‫ و‬Bar
K ‫א אد‬ ‫ و‬Save ‫א‬ Ù ‫ אن‬ħ‫ א‬Book 1

‫א د‬ K
3


Menu bar ‫א‬ ‫א‬ J

‫א وא‬ ġ ‫א و‬ ‫ א‬Ú‫א‬
‫א وس و‬ ‫א‬ ‫و‬ ‫א‬ ‫א‬ ‫א‬ ‫ و‬ª‫א‬ ‫وא‬
‫ط‬ ‫ א‬ú ğ‫ א‬HAlt

Standard Toolbar ‫ א‬ª‫א دوא‬ J

Ħ ‫א‬ ً ‫ و‬Bottoms ‫א‬ ġ ‫אא‬ Ģ
‫و‬ ‫א‬ ‫و د‬ ‫א א‬ ‫د‬ Bottoms ‫א‬ ġ ‫و‬ ‫א‬
Excel ‫م‬ ‫א‬ ‫א‬ Standard Toolbar ‫א‬ ‫و‬

‫א د‬ K
4


Formatting Toolbar ‫ א‬ª‫دوא‬ J

‫ و ع‬Ù ‫و‬ Ġ‫א‬ Ù Ġ‫א‬ ‫ א‬ª‫אدوא‬ ‫אא‬ Ģ
‫و‬ ‫و א‬ ‫ و‬Ħ ‫ ذא‬Ò‫و א‬ Ú ‫و‬ ‫ن‬ ‫م و ن‬ ‫ א‬Ġ‫א‬
‫و א زل א‬ ‫و‬ ‫א‬ħ Ħ ‫א‬ Sheet ‫א‬ Ĝ‫و‬ Ġ‫א‬ ‫د‬
K Ġ‫ א‬Ù ‫ אو‬Ħ ‫ن‬ Ġ‫א‬ ‫و‬

Formula bar ‫א د‬ J

‫א‬ª ‫א‬ ‫א‬ Ġ‫ א‬ª ‫وא‬ Ġ‫אن א‬ ‫ن‬ ‫و‬
‫ א‬ª ‫א د‬ ‫ ص‬Ġ‫ א‬Bottom fx ‫אد و‬ ‫א‬ Ġ‫ א‬ħ‫א‬
K Microsoft

Scroll bar ‫א‬ ‫ א‬J

ً ‫دא و‬
ً ‫א‬ ‫و‬ ‫א‬ ‫م‬ ‫ و‬Vertical ‫و‬ ‫א‬
Kª ‫א‬

‫א‬
ً ‫ ًو‬ī ‫א‬ ‫و‬ ‫א‬ ‫م‬ ‫ و‬Horizontal ‫و‬ ‫א‬ ‫و‬
Kª ‫א‬

Status bar ğ‫א‬ J

‫א د‬ K
5


‫ن‬ ‫ وאن‬ª ‫א‬ħ ‫و‬ ‫א‬ ª ‫א‬ ‫א‬ ª
ª ‫وא‬ Ğ‫م وא‬ Ġ‫א‬ ‫א‬ ‫ ص‬Ġ‫ א‬NUM ‫وא‬ ¯
capital ‫ א‬ú‫ و‬ğ ‫ ص‬Ġ‫ א‬Caps ‫و‬ ‫א‬ ‫ وא‬ª ‫وא‬

AA A Z ú‫ و‬ğ‫א‬ ‫دא‬
ً 256 ‫و‬Ø ‫א‬ ‫א‬ ‫نو‬
‫א‬
ً ً ً 65536 ‫ن‬ ‫א‬ ‫ و‬AB ZB ZA
‫אن‬ ‫ن‬ ‫ و‬Cell ‫א‬ ‫د‬ ‫א‬ ‫ن‬ ‫و‬KE F ‫א‬
K ‫א‬ ‫دو‬ ‫א‬ ‫א‬ Address
K4 ‫א‬ D ‫د‬ ‫א‬ ‫א א‬ Ġ‫א‬ D4 ً
K8 ‫א‬ M‫د‬ ‫א‬ ‫א א‬ Ġ‫א‬ M8 ً ‫و‬
Ġ‫ א‬Ħ ¯ ‫א‬

JW ‫ن‬ ¯ ‫א‬ ‫א‬ Ġ‫ א‬Ħ ¯

‫א‬ J
K ‫א‬ ‫א‬ Ġ‫ א‬ħ ¯ ‫א‬

K ‫א‬ ‫א‬ Ġ‫ א‬ħ ¯ ‫א‬

K ‫א‬ Ġ‫ א‬Ħī ‫د‬ ‫א‬ Ġ‫ א‬ħ ¯ ‫א‬

K ‫א‬ Ġ‫א‬ ‫د‬ ‫א‬ Ġ‫ א‬ħ ¯ ‫א‬

‫א‬ ‫وא‬ ‫ن‬ ‫א‬ħ ‫אא‬ ‫ل‬ ‫א‬ J
K Ġ‫א‬ ‫א‬
ً ً ‫وא‬ ª ‫א א‬ Page Up ª J
K‫א‬ ‫א‬ ‫א‬
ً ª ‫א א‬ Page down ª J
K‫א‬ ‫و‬ ‫א‬ ‫א‬

‫א د‬ K
6

‫‪Microsoft Excel ÕíŠ@åÇ@òí‰a…⁄aë@òîÛb½a@pbÔîjĐnÛa‬‬

‫‪Edit‬‬ ‫‪Ĝ‬‬

‫א وא‬ ‫‪Ù‬‬ ‫‪ġ‬‬ ‫‪Ĝ‬‬ ‫א‬ ‫א‬ ‫א א‬ ‫א‬ ‫×‬
‫‪ª‬א ز‬ ‫و و‬ ‫‪Ø‬و‬ ‫א‬ ‫אول א‬ ‫אد‬ ‫‪ħ ú‬‬ ‫א‬
‫‪Ĝ‬‬ ‫א‬ ‫א وא‬ ‫‪Kª‬‬ ‫‪ª‬‬ ‫א‬ ‫و‬
‫א‬ ‫وذ‬ ‫א‬

‫ذא‬ ‫אא‬ ‫م‬ ‫‪ Undo‬و‬ ‫‪ Ĝ‬א‬ ‫وא‬ ‫‪ J‬א ‪Ø‬א‬
‫‪ħ‬‬ ‫א‬ ‫د א‬ ‫‪ ª‬وא‬ ‫א‬ ‫ل‬ ‫ د‬
‫و‬ ‫אא‬ ‫א‬ ‫و‪ī‬‬ ‫א‪Ġ‬‬ ‫وא‬ ‫‪ ª‬א‪Ġ‬‬ ‫א‬
‫‪K Ctrl + Z‬‬ ‫אم‬ ‫وذ‬ ‫א‬

‫ص‬ ‫‪Ě‬‬ ‫م‬ ‫‪ Ù‬א‬ ‫ذא‬ ‫אא‬ ‫م‬ ‫‪ Cut‬و‬ ‫‪J‬‬
‫א א‪Ğ‬‬ ‫ن‬ ‫א‬ ‫‪Ø‬و‬ ‫א‬ ‫‪ª‬א‬ ‫‪ª‬א‬
‫ً‪K‬‬ ‫‪ú‬‬ ‫و‬ ‫و‬ ‫د و‬ ‫א‪Ġ‬‬ ‫و‪ġ‬‬
‫א‬ ‫א‬ ‫‪ª‬‬ ‫ً‬ ‫א‬
‫ً‬ ‫¯‬ ‫م ن‬ ‫א‬

‫א د‬ ‫‪K‬‬
‫7‬


‫א‪ Ğ‬ول‬ ‫دא‬ ‫و‬ ‫א‬ ‫دא‬ ‫ن‬ ‫‪ħ‬‬
‫אم‬ ‫א‬ ‫א‪ğ‬‬ ‫و‬ ‫و ‪ħ‬‬ ‫א‬ ‫دא‬ ‫ول‬ ‫و‬
‫‬ ‫א‬
‫ً‬ ‫‪ĩ‬‬ ‫د‬ ‫‪ª‬א‬ ‫א‪ Ğ‬א‬ ‫‪Ĝ‬‬ ‫‪cut‬‬ ‫א‬
‫‪K‬‬ ‫ن‬
‫م‬ ‫‪cut‬‬ ‫א‬ ‫ً‬ ‫אא‬ ‫×‬ ‫‪ paste‬و‬ ‫‪J‬‬
‫‪ Ħ‬א‬ ‫ن‬ ‫‬ ‫‪Ë‬‬ ‫‪ª‬א‬ ‫د لא‬
‫م‬ ‫א‬
‫ً‬ ‫א‬ ‫א وא‬ ‫אא‬ ‫×‬ ‫‪ copy‬و‬ ‫‪J‬‬
‫‪ Ħ‬وذ‬ ‫ول א‬ ‫ن‬ ‫‪ª‬‬ ‫¯‬ ‫ن‬
‫‪K‬‬ ‫‪ª‬و عא‬ ‫א‬ ‫‬ ‫وذ‬ ‫א‬ ‫د د ‬
‫‬ ‫א‬ ‫‪ª‬א‬ ‫و‬ ‫א‬ ‫א‬ ‫‬ ‫אא‬ ‫م‬
‫‪K‬‬ ‫‬ ‫‪Ë Ĩ‬‬ ‫‬ ‫ن‬
‫و‬ ‫‪Ħ‬‬ ‫د‬ ‫و‬ ‫‪ª‬‬ ‫אא‬ ‫אم‬ ‫א‬ ‫‪ Fill‬و‬ ‫‪J‬‬
‫ً‪ī‬‬ ‫وא‬ ‫‪Ħ‬‬ ‫د‬ ‫‪Ħ‬‬ ‫‪ª‬‬ ‫و‬ ‫د‬
‫د 5‪F2 W F‬‬ ‫‪ħ‬א‬ ‫5‪ B5 W E‬و‬ ‫2‪ ħ B2 W E‬א‬ ‫‪ª‬א‬
‫א‬ ‫و‬
‫و‬ ‫‪ª‬‬ ‫‪ Ò‬و زא ‬ ‫אא‬ ‫م‬ ‫‪ Delete‬و‬ ‫‪J‬‬
‫‪K‬‬
‫¯‬ ‫‪ Delete‬א ن‬ ‫وא‬ ‫אא‬ ‫ً ‪Ħ‬‬ ‫¯‬ ‫ن‬ ‫‪Clear ú‬‬ ‫‪J‬‬
‫‪ħ‬‬ ‫ א‬ ‫ذ‬ ‫و‬ ‫‪Ù‬א‬
‫ً‬ ‫א‬
‫א‪ Ğ‬ول‬ ‫ن‬ ‫‪ KKK‬א‪ Ö‬و‬ ‫و‬ ‫ل‬
‫‬ ‫א‬ ‫و‬ ‫‪ª‬‬ ‫و‬ ‫‪Ĝ‬‬ ‫‪Ø‬و‬ ‫א‬
‫و‬ ‫وא‬ ‫س‪Ĩ‬‬ ‫دون א‬ ‫א‪Ġ‬‬ ‫ن و زא‬ ‫א‬
‫‪K‬‬ ‫م‬ ‫אא‬ ‫م‬ ‫ً و‬ ‫‪Ħ‬‬ ‫א‬

‫א د‬ ‫‪K‬‬
‫8‬


@ @Insert@xa‰…g@ñˆÏbã

‫א وא א‬ ‫د‬ ‫א‬ Ĝ

Ħ ‫א‬ħ ª Ĝ ‫وذ‬K Cells ‫ د ل‬J
ħ Ġ‫א‬ ‫ و‬Ħ ‫א‬ħ Ġ‫א‬ ‫د‬ Ĝ ħ‫و‬
Ë ‫א‬ú ‫وא‬ ‫وא‬ Ġ‫ن א‬ ª ‫ ل‬Ó‫א‬
K Ĝ
Ħ ‫ د ل‬ħ ¯ ‫ن‬ ‫ وذ‬Rows Ġ‫א‬ ‫ د ل‬J
K ‫و‬ Ù ‫א‬ ‫א‬ ‫א‬ ‫ن‬ ‫ول א‬
‫ د ل‬ħ ¯ ‫ن‬ ‫ وذ‬Column Ġ‫א‬ ‫د‬ ‫ د ل‬J
Ù ‫א‬ ‫دא‬ ‫ א‬Ħī ‫دא‬ Ġ‫א‬ ‫د‬
K

‫א د‬ K
9


‫א‬ ‫و‬ ‫אא‬ ‫م‬ ‫‪Work Sheet‬‬ ‫و‬ ‫‪ J‬د لو‬
‫‪KĦ‬‬ ‫‪ ħ‬א و אق א‬
‫‪ª‬א‬ ‫א‬ ‫א‬ ‫‪ Chart E‬ذא‬ ‫‪F‬‬ ‫‪ J‬د ل‪ĝ‬‬
‫‪ª‬‬ ‫א‬ ‫א‬ ‫د لא‬ ‫אא‬ ‫אم‬ ‫א‬ ‫א‪ğ‬‬ ‫و‬ ‫ل‬
‫ن د‪K‬‬ ‫‬ ‫‪ Ħ‬وذ‬ ‫د و‬ ‫‪ª‬‬
‫م‬ ‫א‬ ‫אא‬ ‫‪ Function‬و‬ ‫و‬ ‫وو‬ ‫‪ J‬د ل دא‬
‫دون‬ ‫و‬ ‫ول א‬ ‫ود ‪ħ‬‬ ‫وא‪ğ‬‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬
‫‪K‬‬ ‫ع‬ ‫א‬
‫‪@ @@Format @ÕîŽäm@ñˆÏbã‬‬

‫‬ ‫‪ ú‬وא‪ Ġ‬ط א‬ ‫وא‬ ‫وא‬ ‫א‪Ġ‬‬ ‫وא א‪Ġ‬‬ ‫א‬ ‫‪ĝ‬‬
‫א ل‬ ‫א‬ ‫א‬ ‫א وא‬ ‫¯א‬ ‫‪K‬و‬ ‫א‬
‫م و‬ ‫‪ Ħ‬و‬ ‫ً‬ ‫אض د ل א‬ ‫م‬ ‫‪ Cell‬و‬ ‫א‬ ‫א‬
‫م‪K‬‬ ‫א‬ ‫د د‬ ‫א‬ ‫אض א‬ ‫و‬ ‫‬

‫א د‬ ‫‪K‬‬
‫01‬


@ @@bíý¨a@ÕîŽäm

‫مא‬ ‫دא‬ ‫ د‬Ĝ‫ن د‬ ħ ‫א‬ ‫و‬ ‫א‬ ‫ ج‬
‫نذ‬ ‫ و‬KKK ‫ א‬ě‫وא‬ ‫و‬ ‫و‬ Ġ‫و ع א‬ ‫א‬ ‫و‬
‫א‬ ‫א‬ Cell ‫ وא‬Format

‫و‬ª

‫و‬ ‫مא‬ ‫دא‬ ‫م‬ ī Number •
K ‫وא‬ ‫وא‬
‫و‬ ‫د‬ ‫ن‬ ‫ א‬ě‫ א‬ ‫א‬ ī Alignment ‫• ذא‬
K ‫א א‬ Ġ‫ א‬ ‫א‬ ‫و ن‬ ‫ و‬Ħ
Ö‫ א‬KKK ‫و‬ ‫ و‬Ġ‫ع א‬ Ĝ ī Font •
K ‫א‬ Ġ‫ א‬Ù ī Border ‫ود‬ •
‫א‬ ‫و‬ ‫א‬ ‫א‬ ‫و‬ ī Patterns •
K ‫ אא‬Ù ě ‫و‬ ‫و א‬

‫א د‬ K
11


ª ‫א‬ ‫و‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ª ú ‫و‬
K Ġ‫א‬

@ @bíý¨a@pbãbîi@|Žßë@ÝÔãë@ƒŽã

ª ‫א‬ ‫ن‬ Ġ‫ א‬ª ‫و‬ ‫م‬ ‫א‬
Clipboard ğ‫و א‬ ‫א‬ ‫ن‬ ‫א‬ ‫א‬

Ġ‫ א‬ª

Ħ ‫ذ‬ ‫و‬

@ @Z@µëüa@òÜyŠ½a

‫و‬ ª ‫ ل א‬Ó‫א‬ ‫א‬ J
ª‫א دو‬ ‫ل‬ ‫ و‬Copy ‫ و‬Edit E ĜF J
K ‫ ل א אد‬Ó Ģ ‫ ص‬Ġ‫א‬ ‫א‬ ‫א‬
@ @Z@òîãbrÛa@òÜyŠ½a@

K ‫א‬ª ‫ ل א‬Ó‫ن א א‬ ‫א‬ ‫و‬ ‫א‬ J
ª‫א دوא‬ ‫ل‬ ‫ و‬Paste ‫ و‬Edit Ĝ J
‫د‬ ‫ א‬ª ‫א‬ ‫و‬ ‫ ص‬Ġ‫א‬ ‫א‬
K ‫ل‬ġ ħ Ħ ‫ل‬ġ
@ @MZ@òßbç@òÃìzÜß

‫م‬ ‫ ص و‬Ġ‫א‬ ‫א‬ ‫ و‬Past Special ‫א‬ ‫و‬ ‫א‬ ‫א‬ ¯
‫ א‬Ù ‫א‬ ‫ א‬Ħ ‫و‬ ‫ א אد‬Ħ ‫ط‬ ‫¯א‬ ‫ن‬ ‫אא‬
K ‫אא‬ ª ú ‫و‬ ‫ א‬ ‫א‬

@ @òäîÈß@bíý@pbãbîi@ÝÔã

Ħ ً ‫ذ‬ ‫و‬

@ @@µëþa@òÜyŠ½a

K ‫و‬ ª ‫ ل א‬Ó‫א‬ ‫א‬ J

‫א د‬ K
12


‫א‬ ª‫א دوא‬ ‫ل‬ ‫ و‬Cut ‫و‬ Ĝ J
K ‫ ل א אد‬Ó Ģ ‫א‬ ī ‫وא‬ ‫א‬
@ @@òîãbrÛa@òÜyŠ½a

K ‫א‬ª ‫ ل א‬Ó‫ن א א‬ ‫א‬ ‫و‬ ‫א‬ J
K Paste ‫ و‬Edit Ĝ J
‫و‬ ‫ ل א‬Ó‫ א‬ ħ ‫ ل א ول‬Ó‫د א‬ ‫א‬ Ġ‫ א‬ª J
Kª ‫א‬ ‫ ل א ول‬Ó‫א‬
@ @bíý¨a@pbãbîi@|Žß

‫א‬ ‫א‬ ‫ذ‬ ‫و‬

K ‫و‬ ª ‫ ل א‬Ó‫א‬ ‫א‬ J
‫–و‬ Ġ‫ א‬ª Clear ‫א‬ ‫ و‬Edit Ĝ J
‫א‬ Del ª ‫ وא‬Edit Delete ‫אم א‬ ‫א‬
K Ò‫ א‬ª Ġ‫א‬ Ġ‫ א‬ª
‫ وא‬ú ‫وא‬ Ġ‫א‬ ‫د אج و‬

Ġ‫د אج א‬

‫א‬ ‫وق‬ E Insert F ‫د אج‬ Cells ‫لא‬ ‫ذ‬
‫א‬ ‫א‬ ħ‫و א‬ ‫א‬ħ Ġ‫א‬ ‫א‬ K ‫א‬

@ @@…ìàÇ@xa‰…g

Insert ‫د אج‬ ‫و‬ ī ‫د‬ ‫ د אج‬ª ‫د‬
K ‫د‬ Columns ‫و‬

‫א د‬ K
13


@ @@Ñ•@xa‰…g

Insert ‫د אج‬ ‫و‬ ‫ د אج‬ª Ħ
‫و‬ Ġ‫א‬ ‫و‬K ‫א‬ ‫א‬ Rows ‫و‬
Delete ‫א‬ ‫ و‬Edit Ĝ ‫و‬ K ‫ وא‬ú ‫א‬

@ @Excel@wßbãŠi@Éß@òß†‚nŽ½a@Functions@Þaë†Ûa@áçc

‫ د‬ ª ħ ‫و د‬ ‫א‬ ‫א‬ ‫دא‬ ‫ص‬ W ‫א א‬
‫و‬ ‫א‬ ‫دא‬ ‫א ز‬ ‫א‬ ‫א‬ ‫אم‬ ‫א‬Ù ħ ‫و د‬
‫د ل א وאل‬ ‫و‬K ‫ع‬ ‫א‬ª ‫א‬ ‫א‬
‫א‬ ‫لא‬ ‫ و‬Ħ Ħ ‫א א‬ª ‫و‬Z ‫ط ن‬
‫و‬ ‫و‬K ‫א‬ ‫א وא‬ Insert ‫د אج‬ ‫א‬
ª ‫א א‬Ô ‫אم‬ ‫א‬ ‫و‬ Ġ‫א‬ ħ ‫ د‬Ë ‫دא‬

‫א א‬ ‫א‬ ‫א‬ Ġ‫א‬ ú ‫א‬ ‫ذ‬ ‫ ( و‬fx Function Wizard )
‫و‬ ‫ض‬ ‫א‬ ‫وق‬ ª‫א دوא‬ fx ‫א‬ ‫א‬
K ‫وو‬ ‫و‬ ‫א‬ ‫א א‬ ª ‫א‬ ‫و‬

@ @Excel@wßbãŠi@¿@bèÈß@ÝßbÈnÛa@ání@ónÛa@ñ‰dÐÛa@ÞbØ‘c

K ‫א א א و‬ ‫א אد‬ Ġ‫א‬ Ĝ ‫و אא‬

‫ن‬ ġ‫و‬ ª ‫م‬ ‫و אא‬

ġ ‫ود‬ ‫و‬ Ġ‫ود א‬ ú ‫א‬ ‫א‬ ‫و‬ ħ

K Ġ‫א‬

‫ و‬Auto Fill ‫א א‬ ‫م‬ ‫و אא‬
‫א אد‬ Ġ‫א‬ ħ‫א و‬ Ġ‫ א‬ĩ ‫א‬ ğ‫א د א‬

‫א د‬ K
14


K Ò‫ א‬ ‫א‬ ú ‫قو‬ ‫و‬ ‫א د‬

‫אو‬ Excel ‫د א‬ ‫ضא‬ ‫م‬ ‫و אא‬

‫د‬ ‫א‬ ‫אא‬ ‫א‬ ‫א وس‬ ‫و‬

K Ġ‫א‬ ‫ دא‬ª ‫א‬

‫و‬ E Columns F ‫د‬ ‫א‬ ‫א‬ ú ‫א‬ ‫و אא‬

K ‫א‬ ‫و‬ ‫א ول‬ ‫א‬ ‫د‬ ‫א‬ Ĝ

‫و‬ ‫ و‬E Row F ‫א‬ ú ‫א‬ ‫و אא‬

K ‫א‬ ‫و‬ ‫א‬ Ĝ

@ @

@ @@ @

‫א د‬ K
15


@ @ïÛŁa@kb§a@âa†‚nbi@òí‰a…⁄aë@òîÛb½a@pbÔîjĐm

@ @òî™bíŠÛa@Íî–Ûa@âa†‚na

@ @

@ @ZÞbrß

‫א‬ ‫ ول دא‬Ğ‫א‬ K ‫ن د‬ ‫א‬ª ‫א‬ª ‫د‬ ‫ ول א‬Ğ‫א‬
K ‫ א د‬ ‫ ع א‬Ó‫א‬ ‫אو‬

‫א‬ ‫א‬ ‫لא‬ ‫א‬ ‫א‬ ‫א‬

‫א‬
‫ن‬
W ğ‫א‬

E D C B A
‫ع‬ ‫نا‬ ‫ا ﻡ‬ ‫در‬ ‫أ لا‬ ‫در‬ ‫ا‬ ‫ا‬ 1
86 66 20 ‫ﻡ‬ ‫أﺡ‬ 2
81 67 14 ‫ﺡ‬ ‫ا ﺡ‬ 3
98 79 19 ‫نﻡ‬ 4

ĜË Ë ‫א‬ ª ‫א‬ ‫و‬ ‫ ول‬Ğ‫א‬ L
C‫د‬ ‫א‬ ‫لא‬ ‫ن‬ ‫א‬ ‫א‬ B‫د‬ ‫א‬ ‫א‬ A‫د‬ ‫א‬
KD ‫د‬ ‫א‬ ‫ ع א‬Ó‫ א د א‬Ë ‫א‬Ù
ً ‫نא‬ ‫א‬ ‫א‬

W ‫א‬ D‫د‬ ‫א ول א‬ ‫א‬ª ‫ عد‬ġ‫د‬ ‫א د א‬ L
‫א‬ ‫ و‬K =B2+C2 EED2F Ġ‫א‬F ‫א ول‬ ‫אز א‬ ‫ ول‬

‫א د‬ K
16


‫ ع‬Ó‫ن א‬ ‫א‬ ‫د‬ ‫ א‬E F ‫ و‬EEnterF ‫ א د ل‬ª
K Ġ‫א‬

‫م‬ ‫ن‬ KD ‫د‬ ‫د א‬ ‫א‬ Ġ‫א‬ ‫א د‬ L
Ġ‫א‬ ‫א‬ Ğ‫ א‬ħ ‫א‬ Ĝ ‫ وذ‬KD2 Ġ‫א‬
‫و‬ ‫وא‬ ‫א‬ ‫א‬ ‫א‬ E F ‫א‬
KD4 Ġ‫ א‬ħ ‫א‬

Functions @ZñŒçb¦a@òî™bíŠÛa@Íî–Ûa

ª Ó‫ א‬ Ğ‫ א‬Function ‫א وאل‬ ġ ‫א‬ ‫و‬
‫و‬ Ğ‫א‬ ª ‫א‬ ‫و א‬ ‫ א‬ª ‫ وא‬ª ‫وא‬ ‫وא‬ ‫א‬
‫אض‬ ‫م‬ ú ‫א‬ ‫א‬ ‫אد‬ ‫م‬ ‫א‬
K ‫ א‬Ğ‫א‬

Ó ‫א‬ Ğ‫א‬ ‫א‬ W( ∑ F (SUMF ‫א‬ Ğ‫ دא א‬L
ª ‫د‬ ‫د‬ ‫ذא‬ ‫א ل א‬ ً K Ğ‫وא‬ ‫א‬ ª ‫א‬
‫م‬ ED2F Ġ‫א‬ ‫م‬ ً‫و‬ K ‫د‬ ‫ً ون‬ ‫א ول‬ ‫א‬

‫א‬ ‫ن‬ E F ª‫א دوא‬ ‫א‬ Ğ‫א‬
‫وذ‬ Ġ‫ق א‬ Ù īF ‫א د א‬ Ġ‫א‬ ‫م‬
‫م‬ ‫ و א‬EEnterF ‫ א د ل‬ª ‫א‬ ‫ذ‬ Eً ‫א د‬ Ġ‫א‬
K ‫א‬ E F

ğ‫א‬ ‫א‬ª ‫א‬ ‫و‬ W EAverageF ‫ א‬ª ‫ دא‬L
ª ‫א‬ª ‫د‬ ª ‫ذא א د‬ ‫א ل א‬ K ‫א‬ Ó
Ğ‫א‬ ‫ א‬Ħī ‫د‬ ‫א‬ ‫א‬ Ù ‫ وא‬ED5F Ġ‫ א‬ħ ª ‫א‬

Ø ‫א‬ Ğ‫א وאل א‬ ª‫א دوא‬ ‫ وذ‬E F ‫א‬
‫ א‬ª ‫א د‬ ‫א‬ ‫א‬ ‫ نא‬ěً AVG ‫א א‬ ‫א‬

‫א د‬ K
17


‫‪E‬‬ ‫א‬ ‫ق א‪Ġ‬‬ ‫قא‬ ‫‪Ù‬‬ ‫‪īF K‬‬ ‫‬
‫‪K‬‬ ‫א‬ ‫د ‬ ‫‪ E F‬א‬ ‫‪ ª‬א د ل ‪ EEnterF‬و‬ ‫א‬

‫ع‬ ‫نا‬ ‫ا ﻡ‬ ‫در‬ ‫لا‬ ‫در‬‫أ‬ ‫ا‬ ‫ا‬ ‫1‬
‫68‬ ‫66‬ ‫02‬ ‫ﻡ‬ ‫أﺡ‬ ‫2‬
‫18‬ ‫76‬ ‫41‬ ‫ﺡ‬ ‫ا ﺡ‬ ‫3‬
‫89‬ ‫97‬ ‫91‬ ‫نﻡ‬ ‫4‬
‫33333.88‬ ‫ب‬ ‫در ت ا‬ ‫ﻡ‬ ‫5‬

‫‪@ @´ÜßbÈÛa@æëû‘ë@‰ìuþa@âbÄäÛ@ÕîjĐm‬‬

‫‪@ @pbÇbĐÔnüaë@köaŠšÛa@lbŽy‬‬

‫و‬ ‫وא‪Ġ‬‬ ‫א‪ ª‬א‪ğ‬‬ ‫وא‪ Ò‬א‬ ‫م א دא‬ ‫א‬ ‫אد‬ ‫دא א‬
‫وא‬ ‫‪ ª ğ‬א وא‬ ‫ص‪ W‬א ل א‬ ‫و‬ ‫‪ ª‬א ‪Ø‬و‬ ‫א‬
‫‪Ø‬و ‪W‬‬ ‫‬
‫‪I‬‬ ‫‪H‬‬ ‫‪G‬‬ ‫‪F‬‬ ‫‪E‬‬ ‫‪D‬‬ ‫‪C‬‬ ‫‪B‬‬ ‫‪A‬‬
‫ودة‬ ‫ا‬ ‫طا ﻥ‬ ‫آ :‬ ‫ا‬ ‫1‬
‫2‬
‫ا ا‬ ‫ﺹ‬ ‫ا‬ ‫ا ﻡ‬ ‫ا ﻡ ا‬ ‫ی ا‬ ‫ي‬ ‫ا ی ا‬ ‫لا‬ ‫لا‬ ‫ا‬ ‫ا ا‬ ‫ا‬ ‫ا‬ ‫3‬
‫87.8402‬ ‫40.64‬ ‫61.481‬ ‫20.32‬ ‫1511‬ ‫05‬ ‫001‬ ‫ا در 1001‬ ‫ﻡ‬ ‫4‬
‫85.4204‬ ‫44.09‬ ‫67.163‬ ‫22.54‬ ‫1622‬ ‫06‬ ‫002‬ ‫1002‬ ‫أﺡ‬ ‫5‬
‫85.4204‬ ‫44.09‬ ‫67.163‬ ‫22.54‬ ‫1622‬ ‫06‬ ‫002‬ ‫1002‬ ‫نﺏﺏ‬ ‫6‬
‫87.8402‬ ‫40.64‬ ‫61.481‬ ‫20.32‬ ‫1511‬ ‫05‬ ‫001‬ ‫ا ﻡ أﺡ 1001‬ ‫ﻡ‬ ‫7‬
‫87.8402‬ ‫40.64‬ ‫61.481‬ ‫20.32‬ ‫1511‬ ‫05‬ ‫001‬ ‫ﻡ 1001‬ ‫ا‬ ‫8‬

‫‪Ħ‬‬ ‫‪ Ú ª‬א‬ ‫وאد ل‬ ‫א‬ ‫د‪A‬‬ ‫א‬ ‫‪ĝË‬‬ ‫‪K‬‬
‫‪Ħ‬‬ ‫א‬ ‫و‪ Ë‬אد ل א وא‬ ‫א‬ ‫א‬ ‫د‪B‬‬ ‫א‬ ‫و‬
‫‪Ħ‬‬ ‫‬ ‫א‪Ġ‬‬ ‫‪ª‬א‬ ‫و‪ Ë‬אد ل‬ ‫لא‬ ‫د‪C‬‬ ‫א‬
‫‪Ħ‬‬ ‫‪ª‬א‪Ø‬‬ ‫‪ Ë‬אد ل‬ ‫و‬ ‫لא‪Ø‬‬ ‫د‪D‬‬ ‫א‬ ‫و‬
‫و‬ ‫א‬ ‫د‪F‬‬ ‫א‬ ‫و‬ ‫א‬ ‫د‪E‬‬ ‫א‬
‫‪Ħ‬א‬ ‫د‪H‬‬ ‫א‬ ‫و‬ ‫‪Ħ‬א‬ ‫د‪G‬‬ ‫א‬
‫א א ‪K‬‬ ‫د‪I‬‬ ‫א‬
‫‪KSalary‬‬ ‫‪ª‬א‬ ‫א‬ ‫‪K‬‬

‫א د‬ ‫‪K‬‬
‫81‬


‫لא‬ ħ ‫א‬ ‫ عא א‬ġ ‫א‬ ‫א‬ K
‫א‬ ‫א د‬ ‫م‬ E4 Ġ‫ א‬ Ø‫و ل א‬
E F ‫ و‬Enter ‫ א د ل‬ª ‫א‬ =B4+C4+D4
K ‫א‬ Ġ‫א‬ Ğ ‫א د‬ ‫و‬ ‫א‬
‫ ل‬H ‫ ل א‬H ‫א‬ ‫א א‬F ‫ ع‬ġ 1% ‫ و‬W ‫א‬ K
‫א د א‬ ‫م‬ F4 Ġ‫ א‬ KE ‫א‬ ‫א‬H Ø‫א‬
‫ و‬Enter ‫ א د ل‬ª ‫א‬ =1%*(B4+C4+D4+E4)
‫א‬ Ġ‫א‬ Ğ ‫א د‬ ‫و‬ ‫א‬ E F
K‫د‬ ‫א‬
H ‫ لא‬H ‫א‬ ‫א א‬F ‫ ع‬ġ 8% ‫و‬W ‫א‬Ħ ‫א‬ K
‫א د‬ ‫م‬ G4 Ġ‫ א‬ KE ‫א‬ ‫א‬H Ø‫ل א‬
‫א د ل‬ª ‫א‬ =8%*(B4+C4+D4+E4) ‫א‬
Ġ‫א‬ Ğ ‫א د‬ ‫و‬ ‫א‬ E F ‫ و‬Enter
K‫د‬ ‫א‬ ‫א‬
‫ ل‬H ‫ لא‬H ‫א‬ ‫א א‬F ‫ ع‬ġ 2% ‫و‬W ‫א‬Ħ ‫א‬ K
‫א د א‬ ‫م‬ H4 Ġ‫ א‬ KE ‫א‬ ‫א‬H Ø‫א‬
‫ و‬Enter ‫ א د ل‬ª ‫א‬ =2%*(B4+C4+D4+E4)
‫א‬ Ġ‫א‬ Ğ ‫א د‬ ‫و‬ ‫א‬ E F
K‫د‬ ‫א‬
E ‫א‬ ‫א‬H Ø‫ لא‬H ‫ لא‬H ‫א‬ ‫א א‬F W ‫ א א‬ K
KE ‫א‬Ħ ‫א‬H ‫א‬Ħ ‫א‬H ‫א‬ F ً ‫و‬
= (B4+C4+D4+E4)-(F4+G4+H4+I4) ‫א د א‬ ‫م‬ I4 Ġ‫א‬
‫و‬ ‫א‬ E F ‫ و‬Enter ‫ א د ل‬ª ‫א‬
K‫د‬ ‫א‬ ‫א‬ Ġ‫א‬ Ğ ‫א د‬

@ @õýàÈÛa@pbÈîjß@òàöbÓ@åß@x‡ì¸

‫א د‬ K
19


Ó EProd1,Prod2,Prod3F ª ª ‫ ول א‬Ğ‫א‬
K ‫و‬Ø ‫ א‬ª ‫ز א‬ ª ‫א‬ ‫و‬

Wª ‫א‬

Kª ‫א‬ ‫و‬ ª‫و‬ ‫א‬ª ‫ א‬ª ‫ ع‬ġª K
‫ ذא‬KCommission ª ª‫و‬ ‫ن‬ ī ‫א‬ ‫א‬ K
Kª ‫א‬ 2% ‫א‬ ‫ن‬ ‫ن‬ ‫¯א ق‬ ‫ن‬
KNet sales ª‫و‬ ‫א‬ ‫د‬ ª ‫ א‬ K
K ª ‫ل‬ K
K ª K
Max Net Sales Kª K
Min Net Sales Kª ‫د‬ K

W ğ‫א‬

KSales ‫א‬ ‫א‬L

‫ز‬ ‫وא‬ ‫א‬ª ‫א‬ ª Ĩ Ġ‫ א‬ª ‫د لא‬ L
B‫د‬ ‫א ول א‬ A‫د‬ ‫א‬ ‫א‬ ‫א‬ª ‫א‬ ‫و‬ ‫א‬
ª ‫ ع‬Ó D ‫دא א‬ ‫א‬K ‫א‬ C‫د‬ ‫א‬ ‫א‬
‫دس‬ ‫دא‬ ‫ א‬ª ‫ א‬ª‫و‬ E Ġ‫د א‬ ‫א‬ ‫א‬
K ‫א‬ª ‫א‬ ª ‫א‬ ‫و‬ ª

‫א د‬ K
20


G F E D C B A
‫تا‬ ‫ﺹ ﻡ‬ ‫ا‬ ‫ ﻡ ت ا‬Product 3 Product 2 Product 1 Saler 1
494900 10100 505000 250000 130000 125000 ‫ا ﺡ‬ ‫ﻡ‬ 2
217560 4440 222000 10000 100000 112000 ‫ﻡ‬ ‫ح‬ 3
122500 2500 125000 75000 25000 25000 ‫ا ﺡ ﻡ‬ 4
283220 5780 289000 154000 10000 125000 ‫ن أﺡ‬ 5
527240 10760 538000 178000 200000 160000 ‫أﺡ ﻡ‬ 6
494900 10100 505000 200000 125000 180000 ‫أﺡ‬ ‫ا‬ 7
2140320 43680 2184000 867000 590000 727000‫ت‬ ‫تا‬ ‫8 ﻡ‬
9
527240 ‫ت‬ ‫ﻡ‬ ‫ﺹ‬ ‫أ‬ 10
122500 ‫ت‬ ‫ﻡ‬ ‫أدﻥ ﺹ‬ 11
WE2 Ġ‫ א‬ ‫א‬ ‫א د‬ ª ª‫و‬ ª ‫ ع‬ġ ‫ د‬K
E F ‫ و‬Enter ‫ א د ل‬ª ‫א‬ =D2+C2+B2
K‫د‬ ‫א‬ ‫א‬ Ġ‫א‬ Ğ ‫א د‬ ‫و‬ ‫א‬

‫א د א‬ ‫ ع‬ġ ª ª‫و‬ ‫א‬ ‫ د‬K
E F ‫ و‬Enter ‫ א د ل‬ª ‫א‬ =2%*E2 WF2 Ġ‫א‬
K‫د‬ ‫א‬ ‫א‬ Ġ‫א‬ Ğ ‫א د‬ ‫و‬ ‫א‬

=E2-F2 WG2 Ġ‫ א‬ ‫א د א‬ ª ª‫و‬ ª ‫ א‬ ‫ د‬K
‫و‬ ‫א‬ E F ‫ و‬Enter ‫ א د ل‬ª ‫א‬
K‫د‬ ‫א‬ ‫א‬ Ġ‫א‬ Ğ ‫א د‬

‫א د א‬ ‫א‬ª ‫א‬ ª ‫ א‬ª ‫ د‬K
E F ‫ و‬Enter ‫ א د ل‬ª ‫א‬ K =SUM(B2:B7) WB8 Ġ‫א‬
K ‫א‬ ‫א‬ Ġ‫א‬ Ğ ‫א د‬ ‫و‬ ‫א‬

Ġ‫א‬ ‫ دא‬ ª ‫א‬ ‫و‬ ª ª ‫ د‬K
‫ و‬Enter ‫ א د ل‬ª ‫א‬ =Max(G2:G7) W ‫ א د א‬C10
K ‫א‬ E F

Ġ‫א‬ ‫ دא‬ ª ‫א‬ ‫و‬ ª ª ‫ د د‬K
‫ و‬Enter ‫ א د ل‬ª ‫א‬ =Min(G2:G7) W ‫ א د א‬C11
K ‫א‬ E F

‫א د‬ K
21


‫‪@ @Excel@¿@òîÛb½a@áöaìÔÛa@õb’ãg‬‬

‫‪@ @ïÛb½a@Œ×Š½a@òàöbÓ‬‬

‫‪Cash Menu‬‬ ‫‪ New Book sheet‬وא‬ ‫‪ª‬‬ ‫א‬ ‫‪K‬‬
‫‬ ‫‪ ª‬א‬ ‫א‬ ‫‪ª‬‬ ‫א‬ ‫و‬ ‫ دא‬ ‫א‬ ‫‪K‬‬
‫‪W‬‬ ‫א‬ ‫א‬ ‫א‬

‫‪G‬‬ ‫‪F‬‬ ‫‪E‬‬ ‫‪D‬‬ ‫‪C‬‬ ‫‪B‬‬ ‫‪A‬‬
‫2102‬ ‫1102‬ ‫قا‬ ‫مو‬ ‫ا‬ ‫2102‬ ‫1102‬ ‫ا ﺹ ل‬ ‫1‬
‫ا ا‬ ‫ا ی‬ ‫2‬
‫أوراق ا‬ ‫ا ی‬ ‫3‬
‫ت‬ ‫ا‬ ‫أوراق ا‬ ‫4‬
‫ةا‬ ‫م‬ ‫ا‬ ‫ا‬ ‫او‬ ‫ا ﺹ لا‬ ‫ا‬ ‫5‬
‫6‬
‫وض ی ا‬ ‫ا را‬ ‫7‬
‫ﻡ‬ ‫ﻡ ةﻥ ی ا‬ ‫ا ﻥ‬ ‫8‬
‫ةا‬ ‫م‬ ‫ا‬ ‫ا ﺹ لا‬ ‫ا‬ ‫9‬
‫01‬
‫رأس ا ل‬ ‫ا‬ ‫11‬
‫ا ﺡ‬ ‫ﺏ أءة ا ﺥ اع‬ ‫21‬
‫قا‬ ‫ا‬ ‫ى‬ ‫ا ﺹ لا‬ ‫ا‬ ‫31‬
‫41‬
‫قا‬ ‫مو‬ ‫ا‬ ‫ا‬ ‫ا ﺹ ل‬ ‫ا‬ ‫51‬

‫‪W‬‬ ‫א وאل‬ ‫م‬ ‫א‬ ‫م‬ ‫א‬

‫‪ HĦ‬و אق‬ ‫‪H‬א‬ ‫‪ ġ‬ع א‬ ‫ل א אو ‪F W‬‬ ‫א‬ ‫‪ Ka‬‬
‫‪=B2+B3+B4 W‬‬ ‫‪ EB5F‬א د א‬ ‫ א‪Ġ‬‬ ‫‪E‬‬ ‫א‬
‫‪K‬‬ ‫א‬ ‫‪E F‬‬ ‫‪ª‬א د ل وא‬
‫‪E‬‬ ‫‪H‬‬ ‫א‬ ‫ل‬ ‫א‬ ‫‪FW‬‬ ‫لא‬ ‫א‬ ‫‪ Kb‬א‬
‫‪ª‬‬ ‫‪=B7+B8 W‬‬ ‫‪ EB9F‬א د א‬ ‫ א‪Ġ‬‬
‫‪K‬‬ ‫א‬ ‫‪E F‬‬ ‫א د ل وא‬
‫‪Ø‬אع‪E‬‬ ‫א‪ H Ò‬א א‬ ‫‪ ġ‬ع‬ ‫‪FW‬‬ ‫لא‬ ‫א‬ ‫‪ Kc‬א‬
‫‪=B11+B12 W‬‬ ‫‪ EB13F‬א د א‬ ‫ א‪Ġ‬‬
‫‪K‬‬ ‫א‬ ‫‪E F‬‬ ‫‪ª‬א د ل وא‬

‫א د‬ ‫‪K‬‬
‫22‬


‫א‬H ‫ل א אو‬ ‫א‬ ‫ ع א‬ġ F W‫ل‬ ‫א‬ Kd
EB15F Ġ‫ א‬ E ‫لא‬ ‫א‬ ‫א‬H ‫لא‬ ‫א‬
‫א د ل و‬ª =B5+B9+B13 W ‫א‬ ‫א د‬
K ‫א‬ E F ‫א‬
‫ و אق‬H ‫א‬ª ‫ ع‬ġ FW ‫ א‬Ù ‫م‬ Ġ‫א‬ ‫ א‬Ke
W ‫א‬ ‫ א د‬EF5F Ġ‫ א‬ EĦ ‫א א‬ H ‫א‬
E F ‫א د ل وא‬ª =F2+F3+F4
K ‫א‬
‫وض‬ ‫ ع א‬ġ F W ‫ א‬Ù ‫م‬ Ġ‫א‬ ‫ א‬Kf
W ‫ א د א‬EF9F Ġ‫ א‬ E Ġ‫א‬ H ‫א‬
E F ‫א د ل وא‬ª =F7+F8
K ‫א‬
E ‫א‬ H‫ ع س א ل‬ġ FW ‫ق א‬ ‫ א‬Kg
=F11+F12 W ‫ א د א‬EF13F Ġ‫ א‬
K ‫א‬ E F ‫א د ل وא‬ª
‫ق‬ ‫ ع א‬ġ F W ‫ق א‬ ‫م و‬ Ġ‫א‬ ‫ א‬Kh
EF15F Ġ‫ א‬ E ‫ق א‬ ‫مو‬ Ġ‫א‬ ‫א‬H ‫א‬
‫א د ل و‬ª =F5+F9+F13 W ‫א‬ ‫א د‬
K ‫א‬ E F ‫א‬

‫א د‬ K
23


‫‪G‬‬ ‫‪F‬‬ ‫‪E‬‬ ‫‪D‬‬ ‫‪C‬‬ ‫‪B‬‬ ‫‪A‬‬
‫2102‬ ‫1102‬ ‫قا‬ ‫مو‬ ‫ا‬ ‫2102‬ ‫1102‬ ‫ا ﺹ ل‬ ‫1‬
‫000011‬ ‫000211‬ ‫ا ا‬ ‫000004‬ ‫000002‬ ‫ا ی‬ ‫2‬
‫000057‬ ‫00005‬ ‫أوراق ا‬ ‫000002‬ ‫000021‬ ‫ا ی‬ ‫3‬
‫000031‬ ‫00008‬ ‫ت‬ ‫ا‬ ‫000001‬ ‫000001‬ ‫أوراق ا‬ ‫4‬
‫000099‬ ‫ةا‬
‫000242‬ ‫م‬ ‫ا‬ ‫ا‬ ‫000007‬ ‫او 000024‬ ‫ا ﺹ لا‬ ‫ا‬ ‫5‬
‫6‬
‫000061‬ ‫00021‬ ‫وض ی ا‬ ‫000002‬ ‫000002‬ ‫ا را‬ ‫7‬
‫000081‬ ‫00041‬ ‫ﻡ‬ ‫ﻡ ةﻥ ی ا‬ ‫000063‬ ‫000053‬ ‫ا ﻥ‬ ‫8‬
‫000043‬ ‫ة 00062‬
‫ا‬ ‫م‬ ‫ا‬ ‫000065‬ ‫000055‬ ‫ا ﺹ لا‬ ‫ا‬ ‫9‬
‫01‬
‫000001‬ ‫0000001‬ ‫رأس ا ل‬ ‫000021‬ ‫00021‬ ‫ا‬ ‫11‬
‫000001‬ ‫000001‬ ‫ا ﺡ‬ ‫00008‬ ‫00008‬ ‫ﺏ أءة ا ﺥ اع‬ ‫21‬
‫000002‬ ‫0000011‬ ‫قا‬ ‫ا‬ ‫000002‬ ‫ى00029‬ ‫ا ﺹ لا‬ ‫ا‬ ‫31‬
‫41‬
‫0000351‬ ‫قا‬
‫0008631‬ ‫مو‬ ‫ا‬ ‫ا‬ ‫0000641‬ ‫0002601‬ ‫ا ﺹ ل‬ ‫ا‬ ‫51‬

‫@@ @‬ ‫@‬

‫א د‬ ‫‪K‬‬
‫42‬


‫‪@ @Ý†Ûa@òàöbÓ‬‬

‫‪Income Menu‬‬ ‫و‬ ‫‪ª‬‬ ‫א‬ ‫‪K‬‬
‫‬ ‫‪ ª‬א‬ ‫א‬ ‫‪ª‬‬ ‫א‬ ‫و‬ ‫ دא‬ ‫א‬ ‫‪K‬‬
‫‪W‬‬ ‫א‬ ‫א‬ ‫א‬
‫‪F‬‬ ‫‪E‬‬ ‫‪D‬‬ ‫‪C‬‬ ‫‪B‬‬ ‫‪A‬‬
‫ات ا‬ ‫دا‬ ‫1‬
‫ة‬ ‫ا‬ ‫2‬
‫א‬ ‫3‬
‫2102‬ ‫1102‬ ‫ا ن‬ ‫4‬
‫0‬ ‫0‬ ‫ت‬ ‫ای ادات ا‬ ‫5‬
‫ت‬ ‫ﻡ ﺡتا‬ ‫6‬
‫ت‬ ‫ﻡ دودات ا‬ ‫7‬
‫حﺏ‬ ‫ا‬ ‫ا‬ ‫8‬
‫0‬ ‫0‬ ‫ت‬ ‫ا‬ ‫ﺹ‬ ‫9‬
‫ا‬ ‫ﺕ‬ ‫01‬
‫0‬ ‫0‬ ‫ا‬ ‫ﻡ‬ ‫11‬
‫و ت ا داری‬ ‫ا‬ ‫21‬
‫و تا ﺥ ى‬ ‫ا‬ ‫31‬
‫0‬ ‫0‬ ‫ا آة‬ ‫ﺹ ا‬ ‫41‬
‫ا آة‬ ‫51‬
‫0‬ ‫0‬ ‫ا آة‬ ‫ﺹ ا‬ ‫61‬
‫ا ﺡ‬ ‫71‬
‫0‬ ‫0‬ ‫ﺹ ا‬ ‫81‬
‫91‬

‫‪E‬‬ ‫א‬ ‫‪C‬‬ ‫א‪ ª‬א ‪Ë‬‬ ‫‪ F‬دא‬ ‫‪Ĝª‬‬ ‫א אدא‪ ª‬א‬ ‫‪K‬‬
‫‪=B5-(B6+B7+B8) W‬‬ ‫‪ EB9F‬א د א‬ ‫א‪Ġ‬‬ ‫ دא‬
‫א د‬ ‫‪K‬‬ ‫א‬ ‫‪E F‬‬ ‫‪ ª‬א د ل ‪ EEnterF‬و‬
‫‪K‬‬ ‫א‪ ª‬א‬ ‫א‬
‫‪ª‬‬ ‫‪ ġ‬ع‬ ‫و ً‬ ‫‪ª‬‬ ‫א אدא‪ ª‬א‬ ‫‪F ª‬‬ ‫ א‬ ‫‪K‬‬
‫א‪Ġ‬‬ ‫ دא‬ ‫‪KE‬‬ ‫‪ª‬‬ ‫א‬ ‫‪Hª‬א‪Ġ‬‬ ‫‪ Hª‬دودא‪ ª‬א‬ ‫א‬
‫‪ ª‬א د ل ‪EEnterF‬‬ ‫‪=B9-B10 W‬‬ ‫‪ EB11F‬א د א‬
‫‪K‬‬ ‫א‪ ª‬א‬ ‫א‬ ‫א د‬ ‫‪K‬‬ ‫א‬ ‫‪E F‬‬ ‫و‬
‫‪E‬‬ ‫א‬ ‫א‬ ‫و ً‬ ‫‪ª‬‬ ‫ א‬ ‫‪FW‬‬ ‫א‬ ‫‪ġ‬‬ ‫‪K‬‬
‫‪=B9-(B12+B13) W‬‬ ‫‪ EB14F‬א د א‬ ‫א‪Ġ‬‬ ‫ دא‬

‫א د‬ ‫‪K‬‬
‫52‬


K ‫א‬ E F ‫ و‬EEnterF ‫ א د ل‬ª
K ‫ א‬ª‫א‬ ‫א‬ ‫א د‬
‫ ع‬ġ ً ‫و‬ ‫א‬ ġ F ‫א‬ ‫ א‬ K
EB16F Ġ‫א‬ ‫ دא‬ KE ‫א‬ ‫א‬H ‫א دא‬ ‫א‬
‫ و‬EEnterF ‫ א د ل‬ª = B14-B15 W ‫א‬ ‫א د‬
K ‫ א‬ª‫א‬ ‫א‬ ‫א د‬ K ‫א‬ E F
ً ‫و‬ ‫א‬ ‫א‬ FW ‫א‬ ‫א‬ K
W ‫א‬ ‫א د‬ EB16F Ġ‫א‬ ‫ دא‬ E ‫א‬
E F ‫ و‬EEnterF ‫ א د ل‬ª = B14-B15
K ‫ א‬ª‫א‬ ‫א‬ ‫א د‬ K ‫א‬
ً ‫و‬ ‫א‬ ‫وא‬ ‫א‬ ‫א‬ FW ‫א‬ K
Eª ‫و ز‬ ª ‫ وא‬E L ‫א‬ ‫א‬L Fª ‫א‬
= B16-B17 W ‫ א د א‬EB18F Ġ‫א‬ ‫ دא‬
K ‫א‬ E F ‫ و‬EEnterF ‫ א د ل‬ª
K ‫ א‬ª‫א‬ ‫א‬ ‫א د‬

‫א د‬ K
26


‫‪F‬‬ ‫‪E‬‬ ‫‪D‬‬ ‫‪C‬‬ ‫‪B‬‬ ‫‪A‬‬
‫0005‬ ‫ات ا‬ ‫دا‬ ‫1‬
‫052‬ ‫ة‬ ‫ا‬ ‫2‬
‫א‬ ‫3‬
‫2102‬ ‫1102‬ ‫ا ن‬ ‫4‬
‫0000521‬ ‫0000521‬ ‫ت‬ ‫ای ادات ا‬ ‫5‬
‫00051‬ ‫0521‬ ‫ت‬ ‫ﻡ ﺡتا‬ ‫6‬
‫000022‬ ‫00005‬ ‫ت‬ ‫ﻡ دودات ا‬ ‫7‬
‫00052‬ ‫00052‬ ‫حﺏ‬ ‫ا‬ ‫ا‬ ‫8‬
‫000099‬ ‫0573711‬ ‫ت‬ ‫ا‬ ‫ﺹ‬ ‫9‬
‫000001‬ ‫000001‬ ‫ا‬ ‫ﺕ‬ ‫01‬
‫000098‬ ‫0573701‬ ‫ا‬ ‫ﻡ‬ ‫11‬
‫00005‬ ‫00005‬ ‫و ت ا داری‬ ‫ا‬ ‫21‬
‫00001‬ ‫00057‬ ‫و تا ﺥ ى‬ ‫ا‬ ‫31‬
‫000038‬ ‫ا آ ة 057849‬ ‫ﺹ ا‬ ‫41‬
‫0001‬ ‫0001‬ ‫ا آة‬ ‫51‬
‫000928‬ ‫ا آ ة 057749‬ ‫ﺹ ا‬ ‫61‬
‫00009‬ ‫00009‬ ‫ا ﺡ‬ ‫71‬
‫000937‬ ‫057758‬ ‫ﺹ ا‬ ‫81‬
‫91‬

‫@@ @‬ ‫@‬

‫א د‬ ‫‪K‬‬
‫72‬


@ @òîÛb½a@kãaì¦a@¿@Þaë†Ûa@pbÔîjĐm

‫א‬ ‫د‬ ‫ א‬ª‫א‬Ø @ ‫@א‬ ‫ز‬ W¯ ‫א‬

@ @ZStraight Line Depreciation@@oibrÛa@Úýènüa@ÁŽÓ@lbŽy@OQ

‫و‬ ‫لא‬ ¯ ‫א‬ ª ‫א‬
‫د‬ ‫ن‬ ‫ً ذא‬ ‫ط‬ ‫א‬ª ‫א‬ ‫د‬ ‫و‬ Ğ‫وא‬ ‫א‬
K‫א‬Ù ‫لא‬ ‫א‬

‫و‬ ‫א‬ Wcost SLN(Cost; Salvage; Life ) WSLN ‫م א א‬
‫مא‬ ú ‫ א‬ª‫א‬ ‫א‬ WLife ‫א و‬ ‫א‬ WSalvage
‫א‬

‫א‬ ‫و‬Ø ‫ א‬ª ‫א‬ ‫ز‬ W‫ل‬
‫א‬ ‫ن‬ ª‫א‬ 5 125,000
Wª ‫ א‬K 5,000 ‫وز‬ Ø ‫א‬ ‫אد‬

K ‫א‬ ‫و‬ ‫אم‬ ‫א‬ ‫א‬ª L

K¯ ‫א‬ Ø ‫א‬ ‫م א‬ L L ‫א‬ ‫א‬ Ë ‫ ذא‬L

K¯ ‫א‬ Ø ‫א‬ ‫ א‬K‫م‬ L L ‫א‬ ‫א‬ Ë ‫ ذא‬L

W ğ‫א‬

‫א‬ ‫א‬ ‫د א‬ ‫ א‬ª ‫م د لא‬ L

‫א د‬ K
28


F E D C B A
Data ‫ا ﻥ ت‬ 1
125000 Cost ‫ا‬ 2
5000 Salvage ‫ا دة‬ 3
5 Life ‫ا ﻥ‬ ‫ا‬ 4
5
Result ‫ا‬ 6
SDD 24,000.00 ‫ي‬ ‫ا‬ ‫ا‬ 7
8
‫ا ه ك‬ ‫ةﻡ‬ ‫ا‬ ‫ﻥ‬ 9
18000 01/04/2012 10
12000 01/07/2012 11
12
13

ESLNF ‫א א‬ ‫م‬ ¯ ‫א‬ ‫א‬ª ğL
Ġ‫ א‬Ø ‫א‬ E ‫ د‬Ġ‫א‬ F ‫ و‬B2 Ġ‫ א‬E ‫א‬F ‫د‬
W ‫ א د א‬B7 Ġ‫ א‬ B4 Ġ‫ א‬E Ġ‫ א‬ª‫א‬ ‫و د‬F B3

K Ë ً ‫א‬ ‫ن‬ = SLN (B2;B3;B4)

Wâa†‚nüa@paìä@lbŽy@òÔíŠĐi@Úýènüa@ÁŽÓ@lbŽy L

¯ ‫ א‬ª‫א‬ ¯ ‫א‬ ª ‫א‬ ‫و‬
WCost W SYD(Cost; Salvage; Life; Per ) KSYD ‫م א א‬ ‫و‬
‫ و‬E ‫ د‬Ġ‫א‬ F Ø ‫א‬ ‫א‬ ‫א‬ WSalvage ‫و‬ ‫א‬
K¯ ‫ א‬ Ģ ‫ د א‬Ò‫א‬ ‫ א‬WPER ‫אم א‬ ‫ א‬ª‫א‬ WLife

‫وא‬ ‫و‬ ‫אم‬ ª‫א‬ ª ‫د لא‬ W ‫א ل א‬
W‫ن‬ ‫ ذא‬K Ø ‫א‬ ‫¯ وא‬ ‫ عא‬ġ

‫ א‬ª‫א‬ ‫א‬ª ‫و‬ ‫ ع‬ġH ğ‫א‬ ‫א‬ª ‫و‬ Z¯ ‫א‬ ġ

¯ ‫א‬ ġ– ‫א‬ Z Ø ‫א‬ ‫א‬

‫א د‬ K
29


E D C B A
Data ‫ا ﻥ ت‬ 1
125000 Cost ‫ا‬ 2
5000Salvage ‫ا دة‬ 3
5 Life ‫ا ﻥ‬ ‫ا‬ 4
5
‫ی‬ ‫ا‬ ‫ك‬ ‫ا‬ ‫ﻡ‬ ‫ك‬ ‫ا‬ ‫ا‬ ‫ا‬ 6
SDD 85,000.00 SDD 40,000.00 SDD 40,000.00 SDD 125,000.00 1 7
SDD 53,000.00 SDD 72,000.00 SDD 32,000.00 SDD 125,000.00 2 8
SDD 29,000.00 SDD 96,000.00 SDD 24,000.00 SDD 125,000.00 3 9
SDD 13,000.00 SDD 112,000.00 SDD 16,000.00 SDD 125,000.00 4 10
SDD 5,000.00 SDD 120,000.00 SDD 8,000.00 SDD 125,000.00 5 11
12
13
‫א‬ F EB2 Ġ‫ א‬ ‫א‬ F ‫و‬ ‫د א‬ ‫ א‬ª ‫د لא‬ K
‫د ل‬ KEB3 Ġ‫ א‬ ‫א‬ ‫א‬F EB3 Ġ‫ د א‬Ġ‫و א‬ ‫א‬
‫א‬ ‫د ل‬ KA11 Ġ‫ א‬ħ A7 Ġ‫א‬ A‫د‬ ‫א‬ ª‫א‬ ‫א‬
¯ ‫ عא‬ġ ‫و‬C‫د‬ ‫א‬ ¯ ‫א‬ ‫ و‬KB ‫د‬ ‫א‬
KE ‫د‬ ‫א‬ ‫ دא‬ Ø ‫א‬ ‫א א‬Ù ‫ و‬D ‫د‬
ً ‫א‬

W ‫ א د א‬B7 Ġ‫ א‬ ‫אم‬ ‫ א‬ª‫א‬ ‫א‬ K
Ġ‫א‬ ‫אم‬ ‫ א‬ª‫א‬ Ġ‫א‬ Ġ‫א‬ ‫א د‬ K = $B2$
KB11 JB8

WC7 Ġ‫ א‬ ‫א‬ ‫א د‬ ħ‫א و‬ ¯ ‫א‬ ‫د‬ K
‫ د‬C ‫د‬ ‫א‬ Ġ‫א‬ ‫א د‬ K =SYD(B2;B3;B4;A7)
K ¯ ‫א‬

ª‫א‬ ‫א‬H ğ‫א‬ ‫¯א‬ ‫ عא‬ġ ‫و‬ ¯ ‫ عא‬ġ K
‫م‬ K ħ‫א و‬ ¯ ‫ عא‬ġ ً ‫ودא‬ ‫א‬
WD8 Ġ‫א‬ ‫ دא‬ ‫א د א‬ K = C7 WD7 Ġ‫ א‬ ‫א د א‬
KD ‫د‬ ‫א‬ Ġ‫א‬ ‫א د‬ K = D7+C8

¯ ‫ ع א‬ġ– ¯ ‫א‬ ‫و‬ ‫وא‬W Ø ‫א‬ ‫א‬ª ğK
K Ġ‫א‬ ‫א د‬ K = B7-D7 WE7 Ġ‫ א‬ ‫א د א‬ ‫م‬

‫א د‬ K
30


@ @òî¡ŠÛaë@òÐÜØnÛaë@áv§a@´i@òÓýÈÛa@ÝîÜ¤OR

@ @Application of Cost Volume Profit Analysis@

‫א‬ ‫א‬ ‫دل‬ ‫א‬ ‫א‬ WBreakeven Point ‫دل‬ ‫א‬
K ‫ א‬ª‫אدא‬ ‫א‬

‫א‬ ‫א‬ WÞ…bÈnÛa@òĐÔã@lbŽy

‫ א‬ª‫א‬ ‫دא‬ C Ù ‫א‬ ‫א‬Z ‫ א‬ª‫א‬ ‫دא‬ C ‫א‬

Breakeven point= F/(P
F/(P-V)

Ù ‫א‬ ‫ א‬WV ‫א א‬ ‫א‬ WP ‫א‬ ‫ א‬WF

W‫ل‬

ĝ‫א‬ ‫א‬ ‫א‬ Ë ‫ذא‬ ‫א‬
3 $ ª Ġ‫א א‬ ª ‫א א‬ Ù ‫א‬ ‫$ 000,61 وא‬ Ğ‫ج א‬ ‫א‬
2,000-4,000-6,000- W ‫א‬ ‫א‬ Ø‫$5 א‬W ‫א א‬ ‫א‬ ‫و‬
Kª‫א‬ ‫א‬ 8,000-10,000-12,000
12,000-14,000

Wª ‫א‬

‫دل‬ ‫جא‬ ĜL

‫005 و‬ ę ‫א‬ ‫א‬L

‫ج א‬ ‫א א‬ ª ‫א‬ª L

W ğ‫א‬

‫א د‬ K
31


‫א‬ ‫و‬ ª ‫א‬L

Breakeven ‫א‬ ‫א‬ª ‫א‬L

W ‫א‬ ‫א و‬ ‫د א‬ ‫א‬ ª ‫د لא‬ L

B A
Break even Point Analysis ‫ا دل‬ ‫ﻥ‬ 1
Data 2
$ 16000 Fixed Cost ‫ا‬ ‫ا‬ 3
$ 3 Variable Cost ‫ة‬ ‫ا‬ ‫ا‬ 4
$ 5 Price of unit ‫ة ا ا ة‬ ‫ا‬ 5
unit 500 Voulme ‫ات‬ ‫ﻡ ا‬ ‫ا‬ 6
7
Results ‫ا‬ 8
Breakeven Point ‫ا دل‬ ‫ﻥ‬ 9
unit 8000 Voulme of Breakeven ‫اﻥ ج ا دل‬ 10
$ 40000 Voulme analysis @ ‫اﻥ ج ا دل‬ ‫ا‬ ‫ا‬ ‫11ا‬
$ 17500 Total Cost ‫ا‬ ‫ا‬ 12
$ 2500 Revenue ‫ا ی ادات ا‬ 14
$ -15000 Profit ‫ا‬ ‫ا‬ 15

ª‫א‬ ‫دא‬ ‫א‬ ‫ و‬Ù ‫وא‬ ‫א‬ ‫א‬ ‫و‬ ‫א‬ª ‫א א‬ ‫א‬
K ú ‫א‬

Ġ‫א دل א‬ ‫م‬ ZF/P-V Z‫دل‬ ‫ ص‬Ġ‫ج א‬ ‫א‬ ª ę‫م‬ L
K =B3/(B5-B4) WEB10F Ġ‫א‬ ‫ دא‬ ‫א‬ ‫א‬ ‫ و‬EB10F

C ‫دل‬ ‫جא‬ ª‫א‬ ‫دא‬ Z‫دل‬ ‫א جא‬ Ĝ‫א‬ ‫א‬ ‫א‬ª L
K =B10*B5 W ‫א د א‬ EB11F Ġ‫ن א‬ K ‫א‬

Ù ‫א‬ ‫א‬ Cú ‫ א‬ª‫א‬ ‫دא‬ H ‫א‬ ‫א‬Z ‫א‬ ‫א‬ª L
K =B3+(B6*B4) WEB12F Ġ‫ א‬ ‫א د א‬ ‫م‬ K

‫א د א‬ ‫م‬ ‫א‬ Cú ‫ א‬ª‫א‬ ‫دא‬ Z ‫ א‬ª‫אدא‬ ‫א‬L
K =B6*B5 WEB14F Ġ‫א‬ ‫دא‬

‫א د א‬ ‫م‬ ‫א‬ ‫–א‬ ‫ א‬ª‫אدא‬ ‫א‬Z ‫ א‬ę ‫א‬ ‫א‬L
K = B14 – B13 WEB15F Ġ‫א‬ ‫دא‬

‫א د‬ K
32


W‫ج‬ ‫א א‬ ª ‫א‬ª L

ً ‫א‬ ‫ א‬ª ‫ دא‬ESheet 2F ª ‫ א‬L
KBreakeven

‫א و‬ ‫א‬ ‫א‬ª ‫د لא‬ L

F E D C B A
Break even Point Analysis ‫ﻥ ا دل‬ ‫ﺕ‬ 1
Data 2
$ 16000 Fixed Cost ‫ا ﺏ‬ ‫ا‬ 3
$ 3 Variable Cost ‫ة‬ ‫ا‬ ‫ا‬ 4
$ 5 Price of unit ‫ا ﺡ ة ا اﺡ ة‬ 5
6
Total ‫ا ﺏ ا‬
Profit Revenue ‫ ا ی ادات ا‬Varible Cost ‫ ة‬Fixed Cost ‫ا ﺏ‬
Total Cost ‫ا‬ ‫ا‬ ‫ا‬ ‫ا‬ ‫ا‬ Voulme ‫د ا ﺡ ات‬ 7
-12000 10000 22000 6000 16000 2000 8
-8000 20000 28000 12000 16000 4000 9
0 40000 40000 24000 16000 8000 10
4000 50000 46000 30000 16000 10000 11
8000 60000 52000 36000 16000 12000 12
12000 70000 58000 42000 16000 14000 14
‫ א‬ ‫א و‬ ‫א‬ ‫ א‬WEA8:A14F ª‫א‬ ‫د א‬ ‫د‬ L
KE2000:14000F

Ġ‫ א‬ Ġ‫א‬ ‫ن‬ ‫ وא‬K B ‫د‬ ‫א‬ ‫א‬ ‫א‬L
KB ‫د‬ ‫د א‬ ‫א‬ Ġ‫א‬ ‫א د‬ ‫م‬ ‫ و‬K =B3 W EB8)

Ù ‫א‬ ‫ א‬C ª‫א‬ ‫دא‬ Z Ù ‫א‬ ‫ وא‬W C ‫د‬ ‫א‬ Ù ‫א‬ ‫א‬L
‫א د‬ ‫م‬ K =A8*B$4 W ‫ א د א‬C8 Ġ‫ א‬
KB ‫د‬ ‫א א א‬ ‫א‬ WEB$4F G KC ‫د‬ ‫ א‬Ù ‫א‬ ‫א‬

Ù ‫א‬ ‫א‬H ‫א‬ ‫א‬Z ‫א‬ ‫ א‬WD ‫د‬ ‫א‬ ‫א‬ ‫א‬L
‫א د‬ ‫م‬ K =B8+C8 W D8 Ġ‫ א‬ ‫א د א‬ ‫م‬ ‫و‬
KD ‫د‬ ‫א‬ ‫א‬ ‫دא‬

‫א‬ C ª‫א‬ ‫دא‬ Z ‫ א‬ª‫אدא‬ ‫ א‬WE ‫د‬ ‫א‬ ‫ א‬ª‫אدא‬ ‫א‬L
‫א د‬ ‫م‬ ‫ و‬K = A8 * B$5 W ‫ א د א‬E8 Ġ‫ א‬ ‫ن‬
KB ‫د‬ ‫א‬ Ġ‫א‬ ‫א‬ WEB$5F G KE ‫د‬ ‫א‬ ‫ א‬ª‫אدא‬ ‫א‬

‫א د‬ K
33


‫א‬ ‫ א‬J ‫ א‬ª‫אدא‬ ‫א‬Z ‫א‬ ‫ א‬WF ‫د‬ ‫א‬ ‫א‬ ‫א‬L
‫א د‬ ‫م‬ K = E8 – D8 W ‫ א د א‬WF8 Ġ‫ א‬
KF ‫د‬ ‫א‬ ‫ א‬ª‫אدא‬ ‫א‬

W‫دل‬ ‫א‬ ‫א‬ ‫م‬

‫א‬ ‫א‬ ĩ ‫ و א‬KE14 ħ E7 ‫ و‬D14 ħ D7 Ġ‫ق א‬ L
K ‫ א‬ª‫אدא‬ ‫وא‬

ª‫א دوא‬ ‫د‬ ‫ א‬Chart Wizard ª ‫א‬Ô ‫א‬ ‫א‬L
Wª ‫א‬ ‫א‬ ‫א‬ ª ‫א‬Ô ‫وق‬

‫ع‬ ‫ א‬ª ‫אع א‬ ‫ع‬ Ø ‫א‬ Liner ‫و‬ ‫א‬ ‫ א‬Ø ‫א‬
‫א‬ ‫א‬ ª ‫قא‬ ‫ض‬ KNext ‫א‬
Data ª ‫א‬ ‫د و‬ ‫ א‬ª ‫א‬ ‫دא‬ ‫א‬ KFinish ‫ و‬Next
KSheet

‫א د‬ K
34


80000
70000
60000
50000

‫ا‬ ‫ا‬ 40000
‫ا ی ادات ا‬ 30000
20000
10000
0
7 6 5 4 3 2 1

Kbreakeven ‫ א‬E ‫א‬F ‫א‬ª ‫ א‬ª‫א א‬ ‫א‬ ę

@ @pbÏaŠ−üa@ÝîÜ¤ë@òí‰bîÈ½a@ÑîÛbØnÛa

‫وא‬ ‫ א‬J ‫و‬Ø ‫ودא א‬Ø ª W‫ل‬

‫אز‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫ن‬ ‫א‬

{ { ‫ א‬ª‫א‬ ‫א‬
{ { ª ‫אد א‬
Ù ‫א‬ ‫א‬
{ { ‫אد‬
{ {
{ { Ù
{ { ‫א‬ ‫א‬
ª ‫א‬ ú‫وא א‬ ‫ א אز א‬ú‫א א‬ Ĝ ‫ ذج‬Ī Wª ‫א‬

W ğ‫א‬

Kª ‫א א‬ Ĝ ‫א‬ ‫א‬ ª ‫א‬ K
W ‫د א ل‬ ‫ א‬ª ‫د لא‬ K

‫א د‬ K
35


‫‪D‬‬ ‫‪C‬‬ ‫‪B‬‬ ‫‪A‬‬
‫ت‬ ‫ا‬ ‫1‬
‫ﻡ‬ ‫ة‬ ‫ﻡ‬ ‫ــــــ ن‬ ‫2‬
‫00021‬ ‫00001‬ ‫5.73‬ ‫ﺡ ات ا‬ ‫ا‬ ‫3‬
‫000563‬ ‫ت‬ ‫اد ا‬ ‫إی‬ ‫4‬
‫ة‬ ‫ا‬ ‫ا‬ ‫5‬
‫000001‬ ‫5.7‬ ‫ة‬ ‫اد ﻡ‬ ‫ﻡ‬ ‫6‬
‫00006‬ ‫57.4‬ ‫ة‬ ‫رﻡ‬ ‫أ‬ ‫7‬
‫00055‬ ‫ة 52.4‬ ‫ﻡ‬ ‫ﺕ‬ ‫8‬
‫000231‬ ‫000021‬ ‫ا ﺏ‬ ‫ا‬ ‫9‬
‫‪ F‬ن‪ E‬و‬ ‫ن‬ ‫‪ K‬وא ‬ ‫א‬ ‫‪Eª‬‬ ‫‪F‬א‬ ‫21‪A‬‬ ‫א‪Ġ‬‬ ‫‪ K‬א‬
‫‪E‬‬ ‫‪F‬‬

‫‪G‬‬ ‫‪F‬‬ ‫‪D‬‬ ‫‪C‬‬ ‫‪B‬‬ ‫‪A‬‬
‫ت‬ ‫ا‬ ‫1‬
‫ﻡ‬ ‫ة‬ ‫ﻡ‬ ‫ــــــ ن‬ ‫2‬
‫00021‬ ‫00001‬ ‫ا ﺡ ات ا‬ ‫3‬
‫000563‬ ‫5.73‬ ‫ت‬ ‫إی اد ا‬ ‫4‬
‫ة‬ ‫ا‬ ‫ا‬ ‫5‬
‫000001‬ ‫5.7‬ ‫ة‬ ‫ﻡ اد ﻡ‬ ‫6‬
‫00006‬ ‫57.4‬ ‫ة‬ ‫أ رﻡ‬ ‫7‬
‫00055‬ ‫52.4‬ ‫ة‬ ‫ﻡ‬ ‫ﺕ‬ ‫8‬
‫000231‬ ‫000021‬ ‫ا ﺏ‬ ‫ا‬ ‫9‬
‫01‬
‫ت‬ ‫ا‬ ‫11‬
‫اف‬ ‫ا ﻥ‬ ‫آ‬ ‫اف ﻡ ﻥ‬ ‫ا ﻥ‬ ‫ﻥ‬ ‫اف‬ ‫ا ﻥ‬ ‫ــــــ ن‬ ‫21‬
‫0002-‬ ‫00021‬ ‫00001‬ ‫0‬ ‫00001‬ ‫ا ﺡ ات ا‬ ‫31‬
‫00057-‬ ‫000054‬ ‫000573‬ ‫غ‬ ‫00001-‬ ‫000563‬ ‫ت‬ ‫إی اد ا‬ ‫41‬
‫ة‬ ‫ا‬ ‫ا‬ ‫51‬
‫00051‬ ‫00009‬ ‫00057‬ ‫غ‬ ‫00052-‬ ‫000001‬ ‫ة‬ ‫ﻡ اد ﻡ‬ ‫61‬
‫0059‬ ‫00075‬ ‫00574‬ ‫غ‬ ‫00521-‬ ‫00006‬ ‫ة‬ ‫أ رﻡ‬ ‫71‬
‫0058‬ ‫00015‬ ‫00524‬ ‫غ‬ ‫00521-‬ ‫00055‬ ‫ة‬ ‫ﻡ‬ ‫ﺕ‬ ‫81‬
‫00033‬ ‫000891‬ ‫000561‬ ‫غ‬ ‫00005-‬ ‫000512‬ ‫ة‬ ‫ا‬ ‫ﻡ عا‬ ‫91‬
‫00024-‬ ‫000252‬ ‫000012‬ ‫غ‬ ‫00006-‬ ‫000051‬ ‫ا ﺏ‬ ‫هﻡ ا ه‬ ‫02‬
‫0‬ ‫000231‬ ‫000231‬ ‫غ‬ ‫00021-‬ ‫000021‬ ‫ا ﺏ‬ ‫ا‬ ‫12‬
‫00024-‬ ‫000021‬ ‫00087‬ ‫غ‬ ‫00084-‬ ‫00003‬ ‫ا‬ ‫ا ﺥ ا ﺕ‬ ‫22‬
‫32‬
‫42‬
‫52‬
‫‬ ‫א د א‬ ‫א‪ ª‬א‬ ‫א‬ ‫‪ª‬‬ ‫א‬ ‫‪ª‬‬ ‫א‬ ‫‪K‬‬
‫‪ª‬‬ ‫א‬ ‫‪K =C3 W‬‬ ‫א‬ ‫‬ ‫א‪ ª‬א‬ ‫31‪ B‬وא‪Ġ‬‬ ‫א‪Ġ‬‬
‫‪K‬‬ ‫א‬ ‫‪E F‬‬ ‫א د ل ‪ Enter‬و‬

‫א‬ ‫‪K =C5 W‬‬ ‫‪ ª‬א د א‬ ‫אد א‬ ‫41‪ B‬وא‪Ġ‬‬ ‫ א‪Ġ‬‬ ‫‪K‬א‬
‫‪K‬‬ ‫א‬ ‫‪E F‬‬ ‫‪ ª‬א د ل ‪ Enter‬و‬

‫א د‬ ‫‪K‬‬
‫63‬


‫א‬ =C6 W ‫א د א‬ ‫ אد א‬ Ġ‫ وא‬B16 Ġ‫ א‬ K
K ‫א‬ E F ‫ و‬Enter ‫ א د ل‬ª

‫א‬ =C7 W ‫א د א‬ ‫א‬ Ġ‫ وא‬B17 Ġ‫ א‬ K

=C8 W ‫א د א‬ ‫ א‬Ù ‫א‬ Ġ‫ و א‬B18 Ġ‫ א‬ K
K ‫א‬ E F ‫ و‬Enter ‫ א د ل‬ª ‫א‬

K = C9 W ‫א‬ ‫א د‬ ‫א‬ Ġ‫ و א‬B21 Ġ‫ א‬ K
K ‫א‬ E F ‫ و‬Enter ‫ א د ل‬ª ‫א‬

‫אد‬ ‫وא‬F Ù ‫א‬ ‫عא‬ Ĩ Ġ‫ وא‬B19 Ġ‫ א‬ K
W ‫א‬ ‫ א د‬E Ù H H
E F ‫ و‬Enter ‫ א د ل‬ª ‫א‬ =(B17+B18+B19)
K ‫א‬

‫אد‬ ‫و א‬F ‫א‬ ‫א‬ Ġ‫ وא‬B20 Ġ‫ א‬ K
‫א‬ K = B14-B19 W ‫א د א‬ E Ù ‫א‬ ‫–א‬ª ‫א‬

‫وא‬ ‫א‬ ‫א‬ Ġ‫ و א‬B22 Ġ‫ א‬ K
‫א‬ K =B20-B21 W ‫א د א‬ E ‫א‬ ‫ א‬J ‫א‬ F

‫א د‬ K
37

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