نسخ الرابط
نسخ للمنتديات

 
أدوات الموضوع انواع عرض الموضوع

قديم 01-10-2017, 09:43 AM   المشاركة رقم: 1
الكاتب
eshrag
Guest
المعلومات  
العضوية:
المشاركات: n/a
بمعدل : 0 يوميا
التوقيت
الإتصال


المنتدى : موسوعة إشراق
افتراضي المحاسب القانوني السعودي مهدد بالإنقراض

عبدالخالق بن علي
10يناير 2017
مهنة المحاسبة من أقدم المهن في التاريخ الإنساني ، وإن كانت قوانينها وأنظمتها وأساليبها وإجراءاتها حديثة ، فهي ليست كذلك . وإن جاز لنا أن نسمي سيدنا نبي الله يوسف عليه السلام الذي أمتهن أحد أهم جوانب المحاسبة ، فقد كان أمينا على الخزينة العامة للدولة أو ما يمكن تسميته اليوم وزارة المالية .
المحاسبة كمهنة مهمة جدا للفرد والمؤسسة الفردية والشركات الكبيرة والاقتصاد بشكل عام والدولة ، حتى المؤسسات غير الربحية تحتاج المحاسبة في أعمالها . فهي المحدد لنجاح أي عمل مرتبط بالمال سواء كان ربحيا أم غير ربحي . والمحاسبة أهم مقنن للأسعار ، وهي المقياس للمؤشرات الإقتصادية على المستويين الجزئي والكلي ، وهي الأداة الأهم في تحديد الضرائب والرسوم المختلفة والدعم وتكاليف الخدمات المجانية منها والمدفوعة وكل ما تقدمه الحكومات ، والمحاسبة تحفظ الحقوق بمختلف مستوياتها. جرني الحنين للحبيب الأول للحديث عن مزاياه …
المحاسب القانوني السعودي مهدد بالإنقراض فعلا وليست مبالغة ، فعدد مكاتب المحاسبة القانونية المرخصة في المملكة 163 مكتبا فقط ، ويمكن التجاوز عن قلة عدد المكاتب المحاسبية القانونية المرخصة لو أن عددالمحاسبين القانونيين السعوديين يتناسب مع عدد تلك المكاتب أولا فضلا أن يتناسب مع ما يحتاجه سوق المحاسبة القانونية في المملكة من محاسبين لكنهم ليسو كذلك ، فعدد المحاسبين القانونيين السعوديين المرخصين لا يتجاوزون 264 محاسبا قانونيا فقط ، وقد يكون مثل هذا العدد جاهزا للإلتحاق بالمحاسبة القانونية لو أرادوا لكنهم لسبب أو لأخر لا يرغبون بذلك . وهذا العدد من المحاسبين القانونيين قليل جدا مقارنة بحاجة سوق كالسوق السعودية . فهذا العدد من المحاسبين لا يستطيع تغطية أعمال نصف الشركات المدرجة في سوق الأسهم السعودي فضلا عن بقية الشركات بمختلف أنواعها .

يأتي السؤال المهم جدا ، مالذي جعل عدد المحاسبين القانونيين السعوديين بهذه الندرة ؟ إذا علمنا أن تدريس المحاسبة سبق قيام جميع الجامعات السعودية من خلال المدارس المهنية المتوسطة التي أنشأتها أرامكوا في الظهران ، لتغطية إحتياجاتها من المحاسبين في مكاتبها . والأن يتجاوز عدد الكليات وأقسام المحاسبة في المملكة الثلاثين بين حكومي وخاص ، وحسب تحليل خاص لبيانات الخرجين الفعلية في أقسام المحاسبة للعام 2014 لم يتجاوز عددهم 2047 محاسب فقط .
إذا مشكلة المحاسبة ليست فقط في المستوى الأعلى من المحاسبين القانونيين ، بل حتى على مستوى الخريجين المبتدئين فعددهم لا يتوافق مع حاجة السوق السعودي ، ففي العام 2014 تجاوز عدد الشركات في السعودية 77 ألف شركة ، ومن المعلوم أن الإدارة المالية من أكبر الإدارات في أي شركة ، والمحاسبون هم عماد تلك الإدارة ، أي أن الحاجة للمحاسبين ملحة دوما . فلماذا إذا هذه الندرة في المحاسبين ؟ ولماذا لا يجد بعض خرجي المحاسبة عملا مع كل تلك الحاجة ؟ أعتقد أن فرصة خريج المحاسبة في السعودية لا تقل عن فرصة خريج الطب .
نعود للمحاسب القانوني المنقرض ، لا أعتقد أن شروط المحاسب القانوني في المملكة صعبة ومعقدة بحيث يكون عدد المحاسبين القانونين بهذه الندرة التي لا تفي أبدا بمتطلبات السوق ، ومن المؤكد أن حاجة السوق من المحاسبين القانونيين تتم تغطيتها من غير السعوديين ليس بصفة رسمية لأن النظام يمنع عمل المحاسب غير السعودي في المحاسبة القانونية عدى من صرح لهم قبل عام 1992 ، وإلا من سيقوم بأعمال المحاسبة القانونية التي يحتاجها السوق؟ مالم يكن محاسبا غير سعودي ، فمن يغطي على أولئك المحاسبين غير السعوديين؟ وكيف؟ ولماذا؟ ومن المستفيد ؟ وما هي النتائج لذلك التستر الخطير على مصداقية القوائم المالية المعلنة للشركات المساهمة وغيرها أولا ؟ وعلى المحاسبين القانونيين السعوديين ثانيا ؟ .
وفي الجانب الأخر لماذا يعزف الشباب السعودي المؤهل عن مهنة من أهم مهن العالم وهي المحاسبة القانونية التي تعد بعد المحاماة في دخلها وأهميتها ؟ هل توجد أسباب خفية خلف ذلك العزوف إن جاز لنا تسميته عزوف ؟ فهل العوائد من مهنة المحاسب القانوني لا ترقى إلى الجهد والمخاطر التي يتكبدها المحاسب ؟ لذلك يتهرب منها المؤهلون ويرون العمل في أماكن أخرى أكثر عائدا وأقل خطرا وجهدا . أم أن وراء الأكمة ما وراءها من الحرب الخفية كما هو الحال في معظم المهن في سوق العمل السعودي ؟ .

إلى أين تتجه مهنة المحاسبة القانونية في المملكة ؟









حصريات اشراق العالم


المضمار - يقظة فكر اكتب واكسب بطاقات شحن
ومبالغ مالية












الشعب الذي ينطح السيل - مشاهد مؤسفة












خطر الإنترنت على الأسرة والأبناء - تقرير مهم












التجارة الفاضحة ( الابتزاز ) - تقرير مصور












التعيين الخارجي للمعلمات وهدر دمائهن - تحقيق












مواقع الزواج والسهرات الحمراء - تقرير مصور ومهم












الوهم والحقيقة في صناعة الجمال - عمليات التجميل ومساوؤها - بالصور




















جديد الفيديو



محل بيع ألعاب عبدة الشيطان بالرياض - فيديو وصور









نملة حاصرتها المياه فأنقذها الله تعالى بطريقة عجيبة - سبحان الله فيديو








معركة بين خفاش وحيّة - فيديو عجيب جدا















عرض البوم صور eshrag   رد مع اقتباس
 


تعليمات المشاركة
لا تستطيع إضافة مواضيع جديدة
لا تستطيع الرد على المواضيع
لا تستطيع إرفاق ملفات
لا تستطيع تعديل مشاركاتك

BB code is متاحة
كود [IMG] متاحة
كود HTML معطلة

الانتقال السريع

المواضيع المتشابهه
الموضوع كاتب الموضوع المنتدى مشاركات آخر مشاركة
مهدي القاضي سيرة ذاتية - ويكيبيديا مهدي القاضي - صور الداعية مهدي القاضي - موقع عودة ودعوة مراسل المنتدى ويكيبيديا اشراق - السيرة الذاتية 0 02-21-2017 05:29 PM
أعمال اللياسة مزاد rss إعلانات ودعم 0 11-03-2015 07:59 AM
بعض- الناس -عند المحاسب- هههههههههههه بــنــــدر المنتدى العام - مواضيع عامة 9 02-04-2012 01:02 PM
برنامج المحاسب 2011 eshrag.net المنتدى العام - مواضيع عامة 0 10-08-2010 08:03 AM
برنامج المحاسب الكامل eshrag.net المنتدى العام - مواضيع عامة 0 07-10-2010 06:50 PM


الساعة الآن 12:48 PM

converter url html by fahad7



Powered by vBulletin® Copyright ©2000 - 2025, Jelsoft Enterprises Ltd. TranZ By Almuhajir
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora مواقع صديقة
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora alshamsi livekoora livekoora alshamsi livekoora livekoora livekoora alshamsi livekoora
livekoora livekoora alshamsi livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora روابط تهمك livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora252 livekoora livekoora livekoora livekoora livekoora
مواقع diigo livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora مواقعي livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora esddss livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora طعام جيد livekoora livekoora t.me livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora kswmat livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora مواقعي livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora livekoora
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr مواقع صديقة
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr alshamsi romansr romansr alshamsi romansr romansr romansr alshamsi romansr
romansr romansr alshamsi romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr روابط تهمك romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr252 romansr romansr romansr romansr romansr
مواقع diigo romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr مواقعي romansr
romansr romansr romansr romansr romansr romansr romansr esddss romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr طعام جيد romansr romansr t.me romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr kswmat romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr مواقعي romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
romansr romansr romansr romansr romansr romansr romansr romansr romansr romansr
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia مواقع صديقة
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia alshamsi sathatsaudia sathatsaudia alshamsi sathatsaudia sathatsaudia sathatsaudia alshamsi sathatsaudia
sathatsaudia sathatsaudia alshamsi sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia روابط تهمك sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia252 sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
مواقع diigo sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia مواقعي sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia esddss sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia طعام جيد sathatsaudia sathatsaudia t.me sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia kswmat sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia مواقعي sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia sathatsaudia
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh مواقع صديقة
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh alshamsi shefh shefh alshamsi shefh shefh shefh alshamsi shefh
shefh shefh alshamsi shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh روابط تهمك shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh252 shefh shefh shefh shefh shefh
مواقع diigo shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh مواقعي shefh
shefh shefh shefh shefh shefh shefh shefh esddss shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh طعام جيد shefh shefh t.me shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh kswmat shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh مواقعي shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
shefh shefh shefh shefh shefh shefh shefh shefh shefh shefh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh مواقع صديقة
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh alshamsi marfh marfh alshamsi marfh marfh marfh alshamsi marfh
marfh marfh alshamsi marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh روابط تهمك marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh252 marfh marfh marfh marfh marfh
مواقع diigo marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh مواقعي marfh
marfh marfh marfh marfh marfh marfh marfh esddss marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh طعام جيد marfh marfh t.me marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh kswmat marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh مواقعي marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh
marfh marfh marfh marfh marfh marfh marfh marfh marfh marfh