dzexams-2as-comptabilite-d3-20180-401722

‫اﻟﺘﺎرﻳﺦ ‪2018 /05/08 :‬‬ ‫ﺛﺎﻧﻮﻳﺔ ‪ :‬ﺳﻌﺪ دﺣﻠﺐ ﺑﻌﻴﻦ ازال‬ ‫ࡧࡧﻓﺮﺽࡧﺍﻟﺜﺎ‪ɲ‬ﻲࡧﻟﻠﺜﻼ‪Ȝ‬ﻲࡧכﺧ‪؈‬ف ࡩ‪ࡧʏ‬ﻣﺎﺩﺓࡧﺍﻟ‪Ș‬ﺴﻴ‪؈‬فࡧﺍﳌﺎڲ‪ࡧʏ‬ﻭﺍﳌﺤﺎﺳۗܣ‬ ‫اﻟﺘﻤﺮﻳﻦ اﻷول ‪:‬‬ ‫إﻟﻴﻚ اﻟﺠﺪول اﻟﺘﺎﻟﻲ ‪ 7......................... :‬ﻧﻘﺎط‬ ‫ﺗﺎﺭﻳﺦ ﺍﻻﻗﺘﻨﺎء ‪2007/10/01 :‬‬ ‫ﻧﻮﻉ ﺍﻟﺘﺜﺒﻴﺖ ‪ :‬ﺳﻴﺎﺭﺓ ﺗﺠﺎﺭﻳﺔ‬ ‫‪ency-education.com/exams‬‬‫ﺍﻟﻘﻴﻤﺔ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ ﺍﻟﺼﺎﻓﻴﺔ‬‫ﺍﻻﻫﺘﻼﻛﺎﺕ ﺍﻟﻤﺘﺮﺍﻛﻤﺔ‬‫ﻗﺴﻂ ﺍﻻﻫﺘﻼﻙ ﺍﻟﺴﻨﻮﻱ‬‫ﺍﻟﺴﻨﻮﺍﺕ ﺍﻟﻤﺒﻠﻎ ﺍﻟﻘﺎﺑﻞ ﻟﻼﻫﺘﻼﻙ‬ ‫‪VNC‬‬ ‫‪∑A‬‬ ‫‪An‬‬ ‫‪MA‬‬ ‫‪..............‬‬ ‫‪............‬‬ ‫‪...........‬‬ ‫‪.............‬‬ ‫‪2007‬‬ ‫‪..............‬‬ ‫‪............‬‬ ‫‪90000‬‬ ‫‪..............‬‬ ‫‪...........‬‬ ‫‪............‬‬ ‫‪.............‬‬ ‫‪2008‬‬ ‫‪..............‬‬ ‫‪...........‬‬ ‫‪............‬‬ ‫‪..............‬‬ ‫‪...........‬‬ ‫‪............‬‬ ‫‪.............‬‬ ‫‪2009‬‬ ‫‪..............‬‬ ‫‪............‬‬ ‫‪............‬‬ ‫‪.............‬‬ ‫‪............‬‬ ‫‪............‬‬ ‫‪.............‬‬ ‫‪2010‬‬ ‫‪.............‬‬ ‫‪............‬‬ ‫‪............‬‬ ‫‪............‬‬ ‫‪2011‬‬ ‫‪............‬‬ ‫‪2012‬‬ ‫‪............‬‬ ‫‪2013‬‬ ‫‪............‬‬ ‫‪2014‬‬ ‫اﻟﻤﻄﻠﻮب ‪:‬‬ ‫‪ -1‬أﻛﻤﻞ اﻟﺠﺪول ﻣﻊ ﺑﻴﺎن ﻛﻴﻔﻴﺔ اﻟﺤﺴﺎب‪ ،‬ﺛﻢ إﺳﺘﻨﺘﺞ اﻟﻤﺪة اﻟﻨﻔﻌﻴﺔ ﻟﻠﺴﻴﺎرة اﻟﺘﺠﺎرﻳﺔ‪.‬‬ ‫‪ -2‬ﺳﺠﻞ ﻗﺴﻂ إﻫﺘﻼك ﺳﻨﺔ ‪.2014 ،2008 ،2007‬‬ ‫اﻟﺘﻤﺮﻳﻦ اﻟﺜﺎﻧﻲ ‪ 8 ........................... :‬ﻧﻘﺎط‬ ‫اﻟﻴﻚ اﻟﺠﺪول اﻵﺗﻲ ‪:‬‬ ‫ﻗﺴﻂ اﻹﻫﺘﻼك‬ ‫ﺗﺎرﻳﺦ اﻹﻗﺘﻨﺎء‬ ‫اﻟﻤﺒﻠﻎ اﻟﻘﺎﺑﻞ ﻟﻺﻫﺘﻼك ﻣﻌﺪل اﻹﻫﺘﻼك‬ ‫ﻧﻮع اﻟﺘﺜﺒﻴﺖ‬ ‫‪...............‬‬ ‫‪2015/01/02‬‬ ‫‪%20 220000‬‬ ‫أراﺿﻲ‬ ‫‪...............‬‬ ‫‪2016/04/13‬‬ ‫‪%15 130000‬‬ ‫ﻣﺒﺎﻧﻲ‬ ‫‪...............‬‬ ‫‪2017/09/16‬‬ ‫‪%5‬‬ ‫‪80000‬‬ ‫ﻣﻌﺪات ﻧﻘﻞ‬ ‫‪...............‬‬ ‫‪2017/02/01‬‬ ‫‪%10‬‬ ‫ﺑﺮﻣﺠﻴﺎت اﻹﻋﻼم اﻵﻟﻲ ‪11000‬‬ ‫اﻟﻤﻄﻠﻮب ‪:‬‬ ‫‪ -1‬أوﺟﺪ أﻗﺴﺎط اﻹﻫﺘﻼﻛﺎت ﻟﻜﻞ ﺗﺜﺒﻴﺖ ﻣﻊ اﺛﺒﺎت ﻃﺮﻳﻘﺔ اﻟﺤﺴﺎب‪.‬‬ ‫‪ -2‬ﺳﺠﻞ ﻓﻲ ﻳﻮﻣﻴﺔ اﻟﻤﺆﺳﺴﺔ أﻗﺴﺎط اﻹﻫﺘﻼﻛﺎت ﻟﻜﻞ ﺗﺜﺒﻴﺖ‪.‬‬ ‫اﻟﺘﻤﺮﻳﻦ اﻟﺜﺎﻟﺚ ‪5.......................... :‬ﻧﻘﺎظ‬ ‫ﻓﻲ ‪ 2017/01 /10‬اﻗﺘﻨﺖ ﻣﺆﺳﺴﺔ اﻟﻘﺪس آﻟﺔ ﺑﻔﺎﺗﻮرة ﺗﺤﺘﻮي ﻋﻠﻰ اﻟﺒﻴﺎﻧﺎت اﻟﺘﺎﻟﻴﺔ ‪:‬‬ ‫ﺛﻤﻦ اﻹﻗﺘﻨﺎء ‪ ،100000 :‬ﻣﺼﺎرﻳﻒ اﻟﺘﺮﻛﻴﺐ ‪ ،20000 :‬ﺗﺨﻔﻴﺾ ‪ ،10%‬اﻟﺮﺳﻢ ﻋﻠﻰ اﻟﻘﻴﻤﺔ اﻟﻤﻀﺎﻓﺔ ﻗﺎﺑﻞ ﻟﻺﺳﺘﺮﺟﺎع ‪،%17‬‬ ‫اﻟﻤﺪة اﻟﻨﻔﻌﻴﻴﺔ ﻟﻬﺬﻩ اﻵﻟﺔ ‪ 8 :‬ﺳﻨﻮات‪ ،‬وﻗﺪ ﺗﻢ ﺗﺴﺪﻳﺪﻫﺎ ﻧﺼﻒ ﺑﺸﻴﻚ واﻟﻨﺼﻒ اﻟﺒﺎﻗﻲ ﻋﻠﻰ اﻟﺤﺴﺎب‪.‬‬ ‫اﻟﻤﻄﻠﻮب ‪:‬‬ ‫‪ -1‬أﺣﺴﺐ ﺗﻜﻠﻔﺔ ﺷﺮاء اﻵﻟﺔ ﺛﻢ ﺳﺠﻠﻬﺎ ﻓﻲ ﻳﻮﻣﻴﺔ اﻟﻤﺆﺳﺴﺔ‪.‬‬ ‫‪ -2‬أﺣﺴﺐ ﻗﺴﻂ اﻹﻫﺘﻼك اﻟﺴﻨﻮي ﻟﻶﻟﺔ‪.‬‬ ‫اﻻﺳﺘﺎذ ‪ :‬ﻟﺠﺮﻳﺪي ع‬ ‫ﺑﺎﻟﺘﻮﻓﻴﻖ‬ ‫‪2as.ency-education.com‬‬