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Hi Ghada,
You have to imaging that every layer is a piece of paper, this paper can be transparent or not. So every time you create a layer, you are putting a paper on top of the others in order to create you final image...this is a very rough explanation..but I hope it gives some light to you.
You have thousands of websites where you can learn how to use photsohop, like www.photoshoptutorials.ws , but also spending time playing with the programs is a great way of learning ;)