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<tbody><tr style="height:93pt">
<td width="712" valign="top" style="width:534pt;border:4.5pt double windowtext;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;padding:0in 5.4pt;height:93pt">
<p align="center" dir="RTL" style="margin:0in 0in 0.0001pt;text-align:center;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman","serif""><b><span lang="AR-SA" style="font-size:26pt;font-family:Arial,"sans-serif";color:black">الدار العربية للتنمية الادارية</span></b></p>
<p class="MsoNormal" align="center" dir="RTL" style="text-align:center;direction:rtl;unicode-bidi:embed;margin:0in 0in 0.0001pt;font-size:12pt;font-family:"Times New Roman","serif""><b><span lang="AR-EG" style="font-size:22pt;color:black">تدعوكم للحصول
على </span></b></p>
<p class="MsoNormal" align="center" dir="LTR" style="text-align:center;margin:0in 0in 0.0001pt;font-size:12pt;font-family:"Times New Roman","serif""><b><span lang="AR-EG" dir="RTL" style="font-size:22pt;font-family:"Simplified Arabic","serif"">شهادة : </span></b><b><span lang="AR-SA" dir="RTL" style="font-size:22pt;font-family:"Simplified Arabic","serif";color:rgb(11,39,75);background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial"> تنمية مهارات مديري الحسابات</span></b><b><span lang="AR-SA" dir="RTL" style="font-size:22pt;font-family:"Simplified Arabic","serif";color:rgb(192,0,0)"></span></b></p>
<p class="MsoNormal" align="center" dir="LTR" style="text-align:center;text-indent:28.35pt;margin:0in 0in 0.0001pt;font-size:12pt;font-family:"Times New Roman","serif""><b><span lang="AR-EG" dir="RTL" style="font-size:28pt;color:black;background:yellow">بشهادة معتمدة
وقابلة للتوثيق من الخارجية</span></b><b><span style="font-size:28pt;color:black"></span></b></p>
<p class="MsoNormal" align="center" dir="LTR" style="margin:0in 5.65pt 0.0001pt;text-align:center;font-size:12pt;font-family:"Times New Roman","serif""><b><span lang="AR-SA" dir="RTL" style="font-size:18pt;font-family:"Simplified Arabic","serif";color:black">القاعة الافتراضية زووووم في حالة تعذر الحضور للقاهرة </span></b></p>
<p class="MsoNormal" align="center" dir="RTL" style="text-align:center;direction:rtl;unicode-bidi:embed;margin:0in 0in 0.0001pt;font-size:12pt;font-family:"Times New Roman","serif""><span lang="AR-SA" style="font-size:20pt;font-family:"Hacen Samra";color:black">للفترة من 2 – 6 يناير
2022 م</span></p>
<p class="MsoNormal" align="center" dir="RTL" style="text-align:center;direction:rtl;unicode-bidi:embed;margin:0in 0in 0.0001pt;font-size:12pt;font-family:"Times New Roman","serif""><span lang="AR-SA" style="font-size:16pt;font-family:"Hacen Samra";color:black"> </span></p>
<p align="center" dir="RTL" style="margin:0in 5.65pt 0.0001pt;text-align:center;line-height:115%;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman","serif""><span style="color:black"><a href="https://api.whatsapp.com/send?phone=201006000691" style="color:blue"><b><span lang="AR-EG" style="font-size:16pt;line-height:115%">للتواصل عبر الواتس اضغط
هنا</span></b></a></span><b><span lang="AR-EG" style="font-size:14pt;line-height:115%;font-family:"Simplified Arabic","serif";color:black"></span></b></p>
<p class="MsoNormal" dir="RTL" style="direction:rtl;unicode-bidi:embed;margin:0in 0in 0.0001pt;font-size:12pt;font-family:"Times New Roman","serif""><b><u><span lang="AR-SA" style="font-size:16pt;font-family:Arial,"sans-serif";color:red">مقدمه:</span></u></b></p>
<p class="MsoNormal" dir="RTL" style="direction:rtl;unicode-bidi:embed;margin:0in 0in 0.0001pt;font-size:12pt;font-family:"Times New Roman","serif""><b><u><span lang="AR-SA" style="font-size:16pt;font-family:Arial,"sans-serif";color:red"><span style="text-decoration-line:none"> </span></span></u></b></p>
<p class="MsoNormal" dir="RTL" style="direction:rtl;unicode-bidi:embed;margin:0in 0in 0.0001pt;font-size:12pt;font-family:"Times New Roman","serif""><b><span lang="AR-SA" style="font-size:14pt;font-family:"Simplified Arabic","serif";background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial">صمم
هذا البرنامج بهدف تنمية مهارات رؤساء الحسابات بالشركات بأساليب ومفاهيم حديثة
فى مجال ادارة الحسابات واعداد القوائم المالية والتحليل المالى وبعض المشاكل الضريبية
وكذلك التعرف على اهم نظريات محاسبة التكاليف </span></b></p>
<p class="MsoNormal" dir="RTL" style="direction:rtl;unicode-bidi:embed;margin:0in 0in 0.0001pt;font-size:12pt;font-family:"Times New Roman","serif""><b><span lang="AR-SA" style="font-size:14pt;font-family:"Simplified Arabic","serif";background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial">ومواجهة
المشاكل المتعلقة بادارة الحسابات</span></b></p>
<p class="MsoNormal" dir="RTL" style="direction:rtl;unicode-bidi:embed;margin:0in 0in 0.0001pt;font-size:12pt;font-family:"Times New Roman","serif""><b><span lang="AR-EG" style="color:black"> </span></b></p>
<p class="MsoNormal" dir="RTL" style="direction:rtl;unicode-bidi:embed;margin:0in 0in 0.0001pt;font-size:12pt;font-family:"Times New Roman","serif""><b><u><span lang="AR-EG" style="font-size:14pt;font-family:"Simplified Arabic","serif";color:red">المحاور الرئيسية : </span></u></b><b><span dir="LTR" style="font-size:14pt;font-family:"Simplified Arabic","serif";color:rgb(37,37,37)"><br>
</span></b><span dir="RTL"></span><span dir="RTL"></span><b><span lang="AR-SA" style="font-size:14pt;font-family:"Simplified Arabic","serif";color:rgb(37,37,37)"><span dir="RTL"></span><span dir="RTL"></span>1 </span></b><b><span lang="AR-SA" style="font-size:14pt;font-family:"Simplified Arabic","serif"">- اعداد القوائم
المالية وفقاً للمعايير الدولية</span></b><b><u><span lang="AR-SA" style="font-size:14pt;font-family:"Simplified Arabic","serif""> </span></u></b><b><span dir="LTR" style="font-size:14pt;font-family:"Simplified Arabic","serif""></span></b></p>
<h4 dir="RTL" style="margin:7.5pt 0in;direction:rtl;unicode-bidi:embed;break-after:avoid;font-size:12pt;font-family:Cambria,"serif";color:rgb(54,95,145);font-weight:normal;font-style:italic"><span dir="RTL"></span><span dir="RTL"></span><b><span lang="AR-SA" style="font-size:14pt;font-family:"Simplified Arabic","serif";color:windowtext"><span dir="RTL"></span><span dir="RTL"></span>2 - </span></b><span dir="LTR"></span><span dir="LTR"></span><b><span lang="AR-SA" dir="LTR" style="font-size:14pt;font-family:"Simplified Arabic","serif";color:windowtext"><span dir="LTR"></span><span dir="LTR"></span> </span></b><b><span lang="AR-SA" style="font-size:14pt;font-family:"Simplified Arabic","serif";color:windowtext">أدوات وأساليب التحليل المالي لتقييم وتقويم القرارات
والنتائج الاستثمارية والتمويلية</span></b><span dir="LTR"></span><span dir="LTR"></span><b><span dir="LTR" style="font-size:14pt;font-family:"Simplified Arabic","serif";color:windowtext"><span dir="LTR"></span><span dir="LTR"></span>.</span></b></h4>
<h4 dir="RTL" style="margin:7.5pt 0in;direction:rtl;unicode-bidi:embed;break-after:avoid;font-size:12pt;font-family:Cambria,"serif";color:rgb(54,95,145);font-weight:normal;font-style:italic"><span dir="RTL"></span><span dir="RTL"></span><b><span lang="AR-EG" style="font-size:14pt;font-family:"Simplified Arabic","serif";color:windowtext"><span dir="RTL"></span><span dir="RTL"></span>3 - </span></b><span dir="LTR"></span><span dir="LTR"></span><b><span lang="AR-EG" dir="LTR" style="font-size:14pt;font-family:"Simplified Arabic","serif";color:windowtext"><span dir="LTR"></span><span dir="LTR"></span> </span></b><b><span lang="AR-SA" style="font-size:14pt;font-family:"Simplified Arabic","serif";color:windowtext">مفاهيم ادارة التكاليف</span></b><span dir="LTR"></span><span dir="LTR"></span><b><span dir="LTR" style="font-size:14pt;font-family:"Simplified Arabic","serif";color:windowtext"><span dir="LTR"></span><span dir="LTR"></span>:</span></b></h4>
<h4 dir="RTL" style="margin:7.5pt 0in;direction:rtl;unicode-bidi:embed;break-after:avoid;font-size:12pt;font-family:Cambria,"serif";color:rgb(54,95,145);font-weight:normal;font-style:italic"><span dir="RTL"></span><span dir="RTL"></span><b><span lang="AR-EG" style="font-size:14pt;font-family:"Simplified Arabic","serif";color:windowtext"><span dir="RTL"></span><span dir="RTL"></span>4 - </span></b><span dir="LTR"></span><span dir="LTR"></span><b><span lang="AR-EG" dir="LTR" style="font-size:14pt;font-family:"Simplified Arabic","serif";color:windowtext"><span dir="LTR"></span><span dir="LTR"></span> </span></b><b><span lang="AR-SA" style="font-size:14pt;font-family:"Simplified Arabic","serif";color:windowtext">اعداد التسويت الجردية اللازمة لاعداد التقارير الدورية
وميزان المراجعة</span></b><span dir="LTR"></span><span dir="LTR"></span><b><span dir="LTR" style="font-size:14pt;font-family:"Simplified Arabic","serif";color:windowtext"><span dir="LTR"></span><span dir="LTR"></span>.</span></b></h4>
<h4 dir="RTL" style="margin:7.5pt 0in;direction:rtl;unicode-bidi:embed;break-after:avoid;font-size:12pt;font-family:Cambria,"serif";color:rgb(54,95,145);font-weight:normal;font-style:italic"><span dir="RTL"></span><span dir="RTL"></span><b><span lang="AR-EG" style="font-size:14pt;font-family:"Simplified Arabic","serif";color:windowtext"><span dir="RTL"></span><span dir="RTL"></span>5 - </span></b><span dir="LTR"></span><span dir="LTR"></span><b><span lang="AR-EG" dir="LTR" style="font-size:14pt;font-family:"Simplified Arabic","serif";color:windowtext"><span dir="LTR"></span><span dir="LTR"></span> </span></b><b><span lang="AR-SA" style="font-size:14pt;font-family:"Simplified Arabic","serif";color:windowtext">الضرائب</span></b><span dir="LTR"></span><span dir="LTR"></span><b><span dir="LTR" style="font-size:14pt;font-family:"Simplified Arabic","serif";color:windowtext"><span dir="LTR"></span><span dir="LTR"></span>.</span></b></h4>
<h4 dir="RTL" style="margin:7.5pt 0in;direction:rtl;unicode-bidi:embed;break-after:avoid;font-size:12pt;font-family:Cambria,"serif";color:rgb(54,95,145);font-weight:normal;font-style:italic"><span dir="RTL"></span><span dir="RTL"></span><b><span lang="AR-SA" style="font-size:14pt;font-family:"Simplified Arabic","serif";color:windowtext"><span dir="RTL"></span><span dir="RTL"></span>6 - </span></b><span dir="LTR"></span><span dir="LTR"></span><b><span lang="AR-SA" dir="LTR" style="font-size:14pt;font-family:"Simplified Arabic","serif";color:windowtext"><span dir="LTR"></span><span dir="LTR"></span> </span></b><b><span lang="AR-SA" style="font-size:14pt;font-family:"Simplified Arabic","serif";color:windowtext">الطرق المحاسبية لتصميم نظام محاسبى متكامل باستخدام الطريقة
الأمريكية و الفرنسية</span></b><span dir="LTR"></span><span dir="LTR"></span><b><span dir="LTR" style="font-size:14pt;font-family:"Simplified Arabic","serif";color:windowtext"><span dir="LTR"></span><span dir="LTR"></span>.</span></b><span dir="LTR" style="font-size:16pt;font-family:"Simplified Arabic","serif";color:windowtext"> </span><b><span dir="LTR" style="font-size:14pt;font-family:"Simplified Arabic","serif";color:windowtext"></span></b></h4>
<p class="MsoNormal" dir="RTL" style="direction:rtl;unicode-bidi:embed;margin:0in 0in 0.0001pt;font-size:12pt;font-family:"Times New Roman","serif""><b><u><span lang="AR-SA" style="font-size:16pt;font-family:Arial,"sans-serif";color:red">الفئات المستهدفة:</span></u></b></p>
<p class="MsoNormal" dir="RTL" style="direction:rtl;unicode-bidi:embed;margin:0in 0in 0.0001pt;font-size:12pt;font-family:"Times New Roman","serif""><u><span lang="AR-SA" style="font-size:16pt;font-family:Arial,"sans-serif";color:red"><span style="text-decoration-line:none"> </span></span></u></p>
<ul style="margin-top:0in;margin-bottom:0in" type="disc">
<li class="MsoNormal" dir="RTL" style="margin:0in 0.5in 0.0001pt 0in;text-align:right;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman","serif""><span lang="AR-SA" style="font-size:16pt;font-family:Arial,"sans-serif"">المدراء
الماليبن ورؤساء ومدراء الحسابات</span><span dir="LTR" style="font-size:16pt;font-family:Arial,"sans-serif""></span></li>
<li class="MsoNormal" dir="RTL" style="margin:0in 0.5in 0.0001pt 0in;text-align:right;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman","serif""><span lang="AR-SA" style="font-size:16pt;font-family:Arial,"sans-serif"">مدراء الأقسام
والوحدات والفروع المالية والمحاسبية</span></li>
<li class="MsoNormal" dir="RTL" style="margin:0in 0.5in 0.0001pt 0in;text-align:right;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman","serif""><span lang="AR-SA" style="font-size:16pt;font-family:Arial,"sans-serif"">مدراء
المشاريع</span></li>
<li class="MsoNormal" dir="RTL" style="margin:0in 0.5in 0.0001pt 0in;text-align:right;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman","serif""><span lang="AR-SA" style="font-size:16pt;font-family:Arial,"sans-serif"">المدراء
الماليين والتنفيذيين</span></li>
<li class="MsoNormal" dir="RTL" style="margin:0in 0.5in 0.0001pt 0in;text-align:right;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman","serif""><span lang="AR-SA" style="font-size:16pt;font-family:Arial,"sans-serif"">موظفي أقسام
الحسابات</span></li>
</ul>
<p class="MsoNormal" dir="RTL" style="margin:0in 0.25in 0.0001pt 0in;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman","serif""><span dir="LTR" style="font-size:16pt;font-family:Arial,"sans-serif""> </span></p>
<p class="MsoNormal" dir="RTL" style="direction:rtl;unicode-bidi:embed;margin:0in 0in 0.0001pt;font-size:12pt;font-family:"Times New Roman","serif""><b><span lang="AR-SA" style="font-size:16pt;font-family:Arial,"sans-serif";color:rgb(192,0,0)"> </span></b></p>
<p class="MsoNormal" align="center" dir="RTL" style="text-align:center;direction:rtl;unicode-bidi:embed;margin:0in 0in 0.0001pt;font-size:12pt;font-family:"Times New Roman","serif""><b><span lang="AR-SA" style="font-size:16pt;font-family:Arial,"sans-serif";color:rgb(192,0,0)">تتم الدراسة في مجموعات صغيرة لا تزيد عن ثلاثة متدربين.</span></b></p>
<p class="MsoNormal" align="center" dir="RTL" style="text-align:center;direction:rtl;unicode-bidi:embed;margin:0in 0in 0.0001pt;font-size:12pt;font-family:"Times New Roman","serif""><b><span lang="AR-SA" style="font-size:14pt;color:rgb(192,0,0)"> </span></b></p>
<p class="MsoNormal" align="center" dir="LTR" style="margin:0in 5.65pt 0.0001pt;text-align:center;line-height:115%;font-size:12pt;font-family:"Times New Roman","serif""><span style="color:black"><a href="https://docs.google.com/forms/d/e/1FAIpQLSe69Q4z72u0X0kqorX_nJQOqpqleQe3Ccfsy_5d-pguFl8IIw/viewform" style="color:blue"><b><span lang="AR-SA" dir="RTL" style="font-size:20pt;line-height:115%;font-family:Arial,"sans-serif"">للتسجيل ومعرفة تفاصيل البرنامج
افتح اللينك</span></b></a></span><b><span dir="RTL" style="font-size:20pt;line-height:115%;font-family:Arial,"sans-serif";color:black"> <span lang="AR-SA"></span></span></b></p>
<div style="border-top:none;border-right:none;border-left:none;border-bottom:1pt solid windowtext;padding:0in 0in 1pt">
<p class="MsoNormal" align="center" dir="RTL" style="text-align:center;direction:rtl;unicode-bidi:embed;border:none;padding:0in;margin:0in 0in 0.0001pt;font-size:12pt;font-family:"Times New Roman","serif""><span lang="AR-EG" style="font-size:16pt;color:black"> </span></p>
</div>
<p dir="RTL" style="margin:0in 5.65pt 0.0001pt;line-height:115%;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman","serif""><span lang="AR-EG" style="font-family:"Simplified Arabic","serif";color:black"> </span></p>
<p class="MsoNormal" align="center" dir="LTR" style="text-align:center;margin:0in 0in 0.0001pt;font-size:12pt;font-family:"Times New Roman","serif""><b><span lang="AR-SA" dir="RTL" style="font-size:16pt;color:rgb(152,72,6)">لمزيد من
المعلومات يمكنكم التواصل مع</span></b></p>
<p class="MsoNormal" align="center" dir="LTR" style="text-align:center;margin:0in 0in 0.0001pt;font-size:12pt;font-family:"Times New Roman","serif""><b><span lang="AR-SA" dir="RTL" style="font-size:16pt;color:rgb(152,72,6)">مدير التدريب</span></b></p>
<p class="MsoNormal" align="center" dir="LTR" style="text-align:center;margin:0in 0in 0.0001pt;font-size:12pt;font-family:"Times New Roman","serif""><b><span lang="AR-SA" dir="RTL" style="font-size:16pt;color:rgb(152,72,6)">أ / ريهان سالم</span></b><b><span style="font-size:16pt;font-family:Arial,"sans-serif";color:rgb(152,72,6)"></span></b></p>
<p class="MsoNormal" align="center" dir="LTR" style="text-align:center;margin:0in 0in 0.0001pt;font-size:12pt;font-family:"Times New Roman","serif""><b><span lang="AR-SA" dir="RTL" style="font-size:16pt;color:rgb(152,72,6)">جوال/ واتس : 00201006000691</span></b></p>
<p class="MsoNormal" align="center" dir="LTR" style="text-align:center;margin:0in 0in 0.0001pt;font-size:12pt;font-family:"Times New Roman","serif""><b><span lang="AR-SA" dir="RTL" style="font-size:16pt;color:rgb(152,72,6)">هاتف:
0020237800583 - 0020237800693</span></b></p>
<p class="gmail-MsoNoSpacing" align="center" dir="LTR" style="text-align:center;margin:0in 0in 0.0001pt;font-size:12pt;font-family:"Times New Roman","serif""><b><span lang="AR-SA" dir="RTL" style="font-size:16pt;color:rgb(152,72,6)">فاكس: 0020237800573 – 0020235866323</span></b></p>
<p class="MsoNormal" dir="LTR" style="margin:0in 0in 0.0001pt;font-size:12pt;font-family:"Times New Roman","serif""><span lang="AR-EG" dir="RTL" style="color:black"> </span></p>
<div style="border-top:none;border-right:none;border-left:none;border-bottom:1pt solid windowtext;padding:0in 0in 1pt">
<p class="MsoNormal" align="center" dir="LTR" style="text-align:center;border:none;padding:0in;margin:0in 0in 0.0001pt;font-size:12pt;font-family:"Times New Roman","serif""><span style="font-size:16pt;color:black"> </span></p>
<p class="MsoNormal" align="center" dir="LTR" style="text-align:center;border:none;padding:0in;margin:0in 0in 0.0001pt;font-size:12pt;font-family:"Times New Roman","serif""><span style="font-size:16pt;color:black"> </span></p>
</div>
<p class="MsoNormal" align="center" dir="RTL" style="margin:0in 0.25in 0.0001pt 0in;text-align:center;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman","serif""><span lang="AR-EG" style="color:rgb(79,98,40)"> </span></p>
<p class="MsoNormal" dir="LTR" style="margin:0in 0in 0.0001pt;font-size:12pt;font-family:"Times New Roman","serif""><span lang="AR-EG" dir="RTL" style="color:black"> </span></p>
</td>
</tr>
</tbody></table>
</div>
<p class="MsoNormal" align="center" dir="RTL" style="margin:0in 5.65pt 0.0001pt;text-align:center;line-height:115%;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman","serif""><b><span lang="AR-SA" style="font-size:20pt;line-height:115%;font-family:"Hacen Samra";color:black"> </span></b></p>
<p class="MsoNormal" align="center" style="text-align:center;margin:0in 0in 0.0001pt;font-size:12pt;font-family:"Times New Roman","serif""><span style="font-size:20pt"> </span></p>
<p class="MsoNormal" align="center" dir="RTL" style="text-align:center;direction:rtl;unicode-bidi:embed;margin:0in 0in 0.0001pt;font-size:12pt;font-family:"Times New Roman","serif""><b style="font-size:12pt;text-indent:28.35pt"><span style="font-size:14pt"> </span></b><br></p>
<p class="MsoNormal" align="center" dir="RTL" style="margin:0in 5.65pt 0.0001pt;text-align:center;line-height:115%;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman","serif""><b><u><span dir="LTR" style="font-size:14pt;line-height:115%"><span style="text-decoration-line:none"> </span></span></u></b></p>
<p class="MsoNormal" dir="RTL" style="direction:rtl;unicode-bidi:embed;margin:0in 0in 0.0001pt;font-size:12pt;font-family:"Times New Roman","serif""><span dir="LTR" style="font-size:10pt"> </span></p></div>
<p></p>
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