exam36.03 - لو¡ يسارد¢ £صف¤¢ يئ¥هن¢...

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Unformatted text preview: لو¡ا يسارد¢ا £صف¤¢ يئ¥هن¢ا ¦¥حتم§ا يعم¥ج¢ا ¨¥ع¢ا ©م 2002/2003 ©ªنث§ا 16/6/2003 / يعم¥ج¢ا «ق¬¢ا …………………………………… /ب¢¥ط¢ا «سا ..………………… (ناحتمل¡ ةقرو ى¢ع ةباج£¡) :ى¤و¥¡ ةع¦§¨§¤¡ ©و¥¡ ©¡ؤس¤¡ ) ةمªع «ض : ¬امأ ( × ) ةمªعو ةحيحص¤¡ ­را®¯¤¡ ¬امأ ( ) -: ةـئطاخ¤¡ ­را®¯¤¡ 10 (°اجرد 1. ( ) To avoid negative attitudes toward budgets, accountants and top management must demonstrate how budgets can help each manager and employee achieve better results. 2. ( ) A sunk cost is a cost that has already been incurred and, therefore, is relevant to the decision- making Process. 3. ( ) Understanding the relationships among activities, resources, costs, and cost drivers is the Key to understanding ABC. 4. ( ) Capital budgeting describes the short- term planning for making and financing major short- term projects. 5. ( ) Depreciating a fixed asset creates future tax deductions ¨¥­ق¡ا ©ª® ة¢ادع¢ا ¯°ح± ةت®¥²¢ا ³ª¢¥كت¢ا ´ªصخت¢ ¬ªغتم µ¥سأ ¨ادختسا . ةª¤ªغشت¢ا ( ) 6 . § يت¢ا ¶¥­سؤ·¢ا ى¤¸ ¯ª¹طت¤¢ «ئºم ¬ª» ة±¼¥صتق§ا ¬م¡ا ةª·½ ¾ذ¿·À Á®¬¢ا ¯ª°ح ى¢إ Ãده ( ) 7 . يÄ ¯فتÂو Ŭƥ¹·¢ا ¬ª» ³ª¢¥كت¢ا ةج¢¥عم يÄ ³ª¢¥كت¢ا ة·ظÀأ ³¤تخ .Ŭƥ¹·¢ا ³ª¢¥كت¢ا ةج¢¥عم ( ) 8 . ¬م¡ ة±¼¥صتق§ا ةª·ك¢ا د±دحت® ةÇ¥خ¢ا ةªض¥±¬¢ا ة¢¼¥ع·¢ا ل¥·عتسا ©ك·± . ¾¥تÀÈا Åرود¢ ɼ¥صتق§ا «جح¢ا د±دح يÄ ءا¬ش¢ا ( ) 9 . بج± ÉÊ¢ا Ëق¿¢ا ©¸ Åرا¼Ì¢ ¶¥م¿¤عم ¬Ä¿Â ءا¬ش¢ا ¬م¡ ة±¼¥صتق§ا ةª·ك¢ا . ءا¬ش¢ا ¬مأ رادÇإ 껀 ( ) 10 . Ϊ·Ï يÄ ¥ه® Ð¥فتѧا «ت± ¦وزخ·¢ا ©م ةª·½ ©¸ Åر¥¹¸ ¦¥م¡ا ¦وزخم . ةª·ك¤¢ ɼ¥صتق§ا «جح¢ا ء¿ض يÄ ¼دحت ¶¥قو¡ا ( ) 11 . ¶¥¸و¬ش·¢ا ©ª® ةÀر¥°·¤¢ µ¥سأ ةªح®¬¢ا ى¤¸ Åرد°·¢ا (£ª¢¼) ¬Æؤم £²·± ةف¤تخ·¢ا ¨¥جÑ¡ا ¶اذ ( ) 12 . § ¥·ÒºكÄ ، ¼ا¼¬تس§ا ŬتÄ ة°±¬Ó ¥م دÑ ى¢إ ل¼¥عت¢ا Ëقو ة°±¬Ó ة¹ش . ر¥¹ت¸È¥® ¼¿°ن¤¢ ةªنمز¢ا ةعفن·¢ا ÊÔÕ± ( ) 13 . Åرا¼Èا ¥Ò¥°¤ت يت¢ا ¶¥م¿¤ع·¢ا ż¿Ï ى¤¸ ³ق¿ت± ¶ارا¬ق ©م Êخت± ¥م ż¿Ï . ( ) 14 . ةª¢¥·ت½§ا " ةª¹س¥ح·¢ا ¶¥م¿¤ع·¢ا ´ئ¥صÔ ©م Completeness ينعÂو " . ¥ه¹Àا¿Ï Ϊ·Ï ©م ة¤كش·¢ا يطغ يت¢ا ¶¥م¿¤ع·¢ا ¬ªÄ¿Â ( ) 15 ....
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exam36.03 - لو¡ يسارد¢ £صف¤¢ يئ¥هن¢...

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