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Unformatted text preview: ﻧﻴﺎ‬ ‫ﺛﺎﻧﻴﺎ:- اﻟﺟﺰء اﻟﺑﺮﻣﺟﻲ ‪. software‬‬ ‫اﻟﺑﺮﻣﺟﻴﺎت: وھ ﻣﺟﻣوﻋﺔ اﻟﺘﻌﻠﻴﻣﺎت اﻟﺘﻲ ﻳﻛﺘﺑﮫﺎ اﻻﻧﺳﺎن ﻟﺘﺣدد ﻋﻣل اﻟﺣﺎﺳﺑﺔ‬ ‫اﻟﺑﺮﻣﺟﻴﺎت‬ ‫ﺑﺎﻟﺷﻛل اﻟﻣطﻠوب ﻣن ﻗﺑﻠﻪ ﺣﻴث ان اﻟﺣﺎﺳﺑﺔ ﺑﺣﺎﺟﺔ اﻟﻰ ﻣﺟﻣوﻋﺔ اﻟﺘﻌﻠﻴﻣﺎت اﻟﺘﻲ‬ ‫ﺗﺣدد ﻋﻣﻠﮫﺎ ﻛﻣﺎ اﻧﮫﺎ ﺑ...
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