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مبادئ المحاسبة- ويجانت،كيسو، كميل

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ACCOUNTING PRINCIPLES
By Weygandt • Kieso • Kimmel

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3 86 t?. .J3.il\ j �\ rlhi J.b c) u3y..,JI � ��
3 93 ··········· ································· �\ ..b fa �_;b
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398 u3j::,..JI � "-:-l�l Jfa 1"1�1.} ..:.i'-:u}I

398 i.)i � Liy-,.11 ) �I Y'-'"'1 <Yt..J � U3µ1 fJJ;;-,

399 J,oS:i J �-
400 =u-..9µ1 <.r• � l.l:u.'· 'ii •

400 J=,.�I -W'-9 � __»iti.ll


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402 _)WI jSyJI �'-9 � y�I


403 4w1 r,lljill � u-..9µ1 �J da-P •

403 4w1 r,lljill da.P •

404 u-..9µ1 �·

405 J,oS:i (.:) � -

405 (1) �_; �� � •


406 �\_;jj\ ulJAii � •
407 �1,lh,aoll •

408 :�\ J�\ r-U:ii JB � c.:.,...9ji.A.ll llli:i y�I J..;b (i 6) � •

409 ································································ �) .)j� �) j)_,ll �fa


410 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . �) .Jj� I y.::,.i j) _,II �fa

411 ············································································· �I .hu.fa �fa


412 ······················································································ (2) �_; �� � •
414 �\_;J UAJ �I u��-.,.JI � •
414 :c.:.,...9ji.A.ll -.):!Jij � •

415 �)I� �fa


416 u3j::,..JI Y,-lli .} :ij j.?.:iJI �fa
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418 ( y 6) �I c) �I.J.lll ul�i � •

418 (y6)�1�·
418 �l:i.li 41�1 �i •
420 �'ii•
422 ��I ,.1:ulAJ.ll •

425 : uulAJ.ll •

433 (i �) JSL.!iA.ll •
442 ··\······························································································· ( y �) JSL.!iA.ll •

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451 ····································································································· ���I bu.lll •


453 J.1sfi .. ��1 u-ll ofi •
454 4_.,.111 4w1 �_Jt:uil EUt.A.! �1:i.l1 .)�"ii �I •
455 �
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459 ��\ wLa_,u1 � ts.:i4-a


460 ��\ l"th:i.11 .Jfai
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490 ��\ ,).ul4:lll •


492 uul4:lll •
499 (i �) Jsw..JI •

510 ··································································································· (y �) Jsw..J\ •

519 (&l...JI �\ � �l.111 �\ 6A) �Wi � •

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524 ................................................................................................ J.,s•·11All �l ofo.


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529 �1 ;�1 6A u•
529 .kJ�I 0.l9 <.J"' jp\ �SJ

530 (>AWi � <).;�\ �yJ\ •


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532 �l..ul �lj)\ t.5.)l+,i

535 J:;..\..ul u.a J��I .. �\ o\+:JI c.s9 ��I -


535 J-.,.,..o�I uc �;w...JI
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538 �bl\ 4-:t.s)\ rlb.i u\j.b...a

539 J.=.,l..l.11 UA JlAc. �\ .. �\ 04=,JI � �h.o..11 -

539 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . J..S.:j (.:) J:19 -


540 :��I � �ll)\ •

540 �.lS.lJ\ u�y,Lll .)c �l..l.11 4-:ls)I

545 �.lS.lJI ei\.c .J9.l.o.ll � �bl\ 4-:t.s)\

55 1 .. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . J..S.:j J J,is -
552 :41 rl�I •

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5 53 ei�\ ..>.u::.::i

554 J.=.,l..l.11 UA JlAc. �I .. �\ olpJI � �h.o..11 -

555 �\ ei1J�
556 �\ '-;-ll.....:.. �y,u
562 J..S.:j J J,is -
562 ��\ r:.F- .>.u�\ •
563 J..S.:j J�-
564 �jj�•

565 �1_.)J..11 ul�i � •

567 d > lh..a.J\ •

567 �\jj\ �lyJI Ul...ii •


569 Ui...w�I •
570 ��I uul.A:JI •

573 ,)..uLA:l.ll •
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579 (i �) JS�\ •
586 (y �) JS�I •
593 .. . . . . . . . . . ( 41_.,..u1 4lw1 J:!.Ju.'.jj\ �� � ; )ij) 41_.,..i..11 4lw1 J:!.Ju.'.jj\ �l&.4 •

594 ���\ .b�I •


595 J.,e;, ,..JI u-1! ; .)=.i •
596 �...9..i..l\ �WI J:!.Jl:a;jj\ �la...:J �\:ill .J��I �I •
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597 41_.,..i..11 4lw1 J:!.Ju.'.jj\ �lAA ��_., �LLi •

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599 �1 l.lki � �1..)..i..11 u1�i

599 ·························································································· �I ;�1 c.)AU •


599 f�\)\ ���

600 �l:J\ � �...9�\ (.)"1.;a,ll •

601 =u�.i.JI •
601 ��\ t_l_,.i\
602 ufi:i�I w�� wlfa;/1

603 �\�\ u.a JL,,c.�\ .. �I oWI � ��\ -

604 �.i.JI �4� tJJA; •

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614 �\�\ u.a JL,,c.�\ .. �I oWI � ��\ -

614 J..&j J �-
615 ��\ uc- _r.1..fo\\
27
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618 ................................................................................................ J&JJ:19-


619 ....................................................................................................... :�\ Jl-1.Ji •

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625 ........................................... '. , J& 0i J:19 -


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635 L�,. \

636 ······························································································· ��\ uuw.11 •


640 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ,.>.uw.11 •

645 (i �) Js�I •
652 (y �) Js�I •
658 (4J.l..ll 4lWI ...>:u�I �� � ;;_p) 4.J.l..ll 4lW\ .J:!.J�\ �� •
28
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658 ..................................................................................................... �t.....hll .blll.l\ •

659 ................................................................................................ J/92· ·�JI �1 �_foj •


661
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663 .................................................................................. , �I I� c) �I.JJ..ll ul�i

663 .......................................................................................... �I �lp.ll LJA U •

663 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . �' LI � 'I �


• (.S"'-1\.uu - -0 j I1..;!S-1
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664 ................................................................................ �WI � �}JI �ja.ll •

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666 .................................................................................. :"U:L::JI J�'il � ,l.!..u..:i •


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667 ....................................................................... �\c.J�\ � w�I

668 ··································································································· �4-JI


668 .................................................................................................. wl.llt....JI

670 ................................................................................................ �uiJ:13-


670 �'ii•

672 �'ii '-,-l�I � oy_j.JI J_alyJI

673 J;:..l.l.11 UA Jk �I .. �\ 04::JI � �h..JI -

673 �'ii <.j.)h

680 J;:...l.11 � �\�I_., �'ii

680 UA)I <YU � �'ii J.i.1,u


29

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681 � J J,t9 -
682 W:llll � �\ (,,r."l:u'/1 �\ � �llijj\ •
682 �\�\ u-c J��I .. �I ;;4=,J\ � �UI -
683 :�lll\ J��\ 0A �\ •
683 '
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684 : .. �ti.II Jy..o�I tfi
686 � J l,),19 -

687 �\ j)yJI (2)·�1


689 �yJ.o.11 _Y,i:- �ti.II Jy..o�I (3) �\

690
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692 �\ '-'�
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692 �\_;JI_, u:/lS__,JI

693 ;;�\
694 ..>:!PI.J �\ �l.5.J •

695 :4WI �\jil\ � �lll\ J��\ �.J �y:. •


696 �ti.II Jy..o�I �

697 �(.) �-
697 (1) �..) �� � •
699 (2) �..)��� •
699 �1.JJ..11 ul�i � •

701 �1,lh,..::i..J\ •
30

702 :�WI J��I JI�\ � •

703 �Lll Jy };l\ JI�\ yl....::.. ��


704 �Lll Jy-a�I JI�\ '-;-W'ts..a ��

705 �l_;J wAi ciJI u���I � •

705 �\jJ\ �IJA,11 �I •


707 .- ��I•

709 ��I 6.uLAlll •

712 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . uul.Alll •

719 (I �) JSW"..JI •

725 ( y �) JSLJ..JI •

732 (�WI �I � �WI �I 6A) �Wi � •

734 . . . . . . . . . . . ( 4.J.ill 4WI J;uu:lll ->::!uu � o fi) 4.J.ill 4WI -.):1_;u:lll ->±lb.A •
734 �L••hl ..b�I •

739 J.1oi.�I �l ofi •


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