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Financial Vocabulary

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Submitted By manal
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ملحق المصطلحات المحاسبية ENGLISH عربي
أعلى النموذج
|English Word |Arabic Word |
|Absorption Costing System |نظام التكاليف الكلية أو الإجمالية |
|Account Balance |رصيد الحساب |
|Accountant |المحاسب |
|Accountants |المحاسبون |
|Accounting |محاسبة |
|Accounting Assumptions (Postulates) |الفروض أو الافتراضات المحاسبية |
|Accounting Concepts |المفاهيم المحاسبية - المبادئ المحاسبية |
|Accounting Constraints |القيود المحاسبية - المحددات المحاسبية |
|Accounting Cycle |الدورة المحاسبية |
|Accounting Elements |العناصر المحاسبية |
|Accounting Equation |المعادلة المحاسبية |
|Accounting Information |المعلومات المحاسبية |
|Accounting Objectives |الأهداف المحاسبية |
|Accounting Period (Periodicity) |الفترة المحاسبية - الفترة المالية |
|Accounting Policies |السياسات المحاسبية |
|Accounting Principles |المبادئ المحاسبية |
|Accounting Principles Board (APB) |مجلس مبادئ المحاسبة الأمريكي |
|Accounting Procedures |الإجراءات المحاسبية |
|Accounting Research Bulletins |نشرات البحوث المحاسبية |
|Accounting Standards |المعايير المحاسبية |
|Accounting System |النظام المحاسبي |
|Accounting Systems |النظم المحاسبية |
|Accounts Payable |حسابات الدائنين |
|Accounts Receivable |حسابات العملاء - المدينون |
|Accrual Basis of Accounting |أساس الاستحقاق المحاسبي |
|Accrued Expenses |مصروفات مستحقة الدفع |
|Accrued Revenues |إيرادات مستحقة القبض |
|Accumulated Depreciation |مجمع الاهتلاك |
|Actual Basis of Accounting |أساس الاستحقاق المحاسبي |
|Adjusted Trial Balance |ميزان المراجعة المعدل |
|Adjusting Entry |قيد تسوية |
|Adjustment |تسوية |
|Administrative Expenses |المصروفات الإدارية |
|Allowance |مخصص |
|Allowances |مخصصات - مسموحات |
|Allowance for doubtful Account |مخصص الديون المشكوك فيها |
|American Accounting Association |جمعية المحاسبة الأمريكية |
|American Institute of Certified Public Accountants (AICPA) |المجمع الأمريكي للمحاسبين القانونيين |
|Amortization |اطفاء - للأصول غير الملموسة |
|Assets |الأصول |
|Audit Report |تقرير المراجعة |
|Auditing |المراجعة - تدقيق الحسابات |
|Auditor |مدقق الحسابات |
|Bad Debts |ديون معدومة |
|Balance Sheet |الميزانية العمومية - قائمة المركز المالي |
|Basic Accounting Assumptions |الفروض المحاسبية الرئيسية |
|Basic Accounting Principles |المبادئ المحاسبية الرئيسية |
|Billing on Construction in Process |مطالبات أو فواتير عقود إنشاءات تحت التنفيذ |
|Board of Directors |مجلس الإدارة |
|Bonds |السندات |
|Bonds Discount |خصم إصدار السندات |
|Bonds Premium |علاوة إصدار السندات |
|Book Value |القيمة الدفترية |
|Branches |فروع |
|Budget |موازنة تقديرية |
|Business Entity |المنشأة (الوحدة) الاقتصادية |
|Business Transaction |عملية تجارية |
|Call Provision |شرط الاستدعاء - للأسهم الممتازة و السندات |
|Capital |رأس المال |
|Capital Account |حساب رأس المال |
|Capital Expenditure |مصروف رأسمالي |
|Capital Expenditures |النفقات الرأسمالية |
|Capital Gains |مكاسب رأسمالية - أرباح رأسمالية |
|Capital Losses |خسائر رأسمالية |
|Capital Maintenance Concept |مفهوم المحافظة على رأس المال |
|Carrying Value |القيمة الدفترية |
|Cash |النقد - النقدية |
|Cash Basis of Accounting |الأساس النقدي المحاسبي |
|Cash Budget |الموازنة النقدية - الميزانية التقديرية |
| |للنقدية |
|Cash Equivalents |ما يعادل النقدية |
|Cash Flow from operations |التدفقات النقدية من العمليات التشغيلية |
|Cash Flows |التدفقات النقدية |
|Cash Flows Statement |قائمة التدفقات النقدية |
|Cash Inflows |التدفقات النقدية الداخلة - مصادر النقدية |
|Cash Outflows - use of cash |التدفقات النقدية الخارجة - استخدامات |
| |النقدية |
|Certified Public Accountant |المحاسب القانوني المرخص حسب مهنة المحاسبة في|
| |الولايات المتحدة |
|Chartered Accountant |محاسب قانوني - غالباً في المملكة المتحدة |
|Classification |التبويب - التصنيف |
|Classified Financial Statements |القوائم المالية المبوبة |
|Coding |ترميز |
|Common Stock |الأسهم العادية |
|Common Stock |رأس مال الأسهم العادية |
|Common Stock Holders |حملة الأسهم العادية |
|Comparability |قابلية المقارنة |
|Comparative Balance Sheet |ميزانية المقارنة |
|Comparative Financial Statements |القوائم المالية المقارنة |
|Comparative Income Statement |قائمة دخل مقارنة |
|Completed Contract Method |طريقة العقد المنجز أو المنتهي |
|Conceptual Frameworks |الإطار المفاهيمي - النظري |
|Conservation |التحفظ |
|Conservatism |سياسة الحيطة و الحذر - التحفظ |
|Consignee |وكيل |
|Consignor |موكل - أصيل |
|Consolidation |اندماج |
|Consistency |الثبات - الاتساق |
|Consistency Principle |مبدأ الاتساق - الثبات |
|Consolidated Accounting Entities |الوحدات المحاسبية المندمجة |
|Consolidated Financial Statements |القوائم المالية الموحدة |
|Consolidated Balance Sheet |قائمة المركز المالي الموحدة |
|Constant Purchasing Power |قوة شرائية ثابتة |
|Constant-Dollar Financial Statements |القوائم المالية على أساس وحدة نقد متجانسة |
|Construction in Process |عقود إنشاء تحت التنفيذ |
|Consumer Price Index |الرقم القياسي لأسعار المستهلك |
|Contra Account |حساب مقابل - حساب عكسي |
|Contract Costs |تكاليف العقد |
|Contract Debtors |مديني العقود |
|Contract Revenues |إيرادات العقد |
|Contributed Capital |رأس المال المساهم به |
|Contribution Margin |مساهمة حدية |
|Control |الرقابة |
|Conversion |قابلية التحويل - من أسهم ممتازة أو سندات إلى أسهم|
| |عادية |
|Convertible Bonds |سندات قابلة للتحول إلى أسهم عادية |
|Convertible Stock Preferred |أسهم ممتازة قابلة للتحول إلى أسهم عادية |
|Copyright |حق التأليف |
|Corporate Earnings |أرباح الشركات المساهمة |
|Corporation |شركة مساهمة |
|Cost |تكلفة |
|Cost / Benefit Relationship |قيد التكلفة / المنفعة - أي يجب أن تكون التكلفة |
| |أقل من المنفعة |
|Cost of Goods Sold |تكلفة البضاعة المباعة |
|Cost Plus Contracts |العقود المحدد سعرها بإضافة هامش ربح معين للتكلفة |
|Cost Price |ثمن التكلفة |
|Cost Principle |مبدأ التكلفة |
|Credit |على الحساب - الجانب الدائن |
|Creditors |الدائنون |
|Current Assets |الأصول المتداولة |
|Current Cost |التكلفة الجارية - التكلفة الاستبدالية |
|Current Cost Accounting |المحاسبة على أساس التكلفة الجارية |
|Current Cost Approach |مدخل التكلفة الجارية |
|Current Liabilities |الالتزامات المتداولة |
|Current Purchasing Power |قوة شرائية جارية |
|Data Collection |تجميع البيانات |
|Date of Declaration |تاريخ الإعلان عن توزيع أرباح الأسهم |
|Date of Payment |تاريخ دفع أرباح الأسهم |
|Date of Record |التاريخ الذي يكون فيه المساهم مسجلاً لدى الشركة |
|Dealers |وكلاء - جمع وكيل |
|Debenture Bonds |سندات بدون ضمان عيني |
|Debit (Dr.) |الجانب المدين |
|Debtors |المدينون |
|Deferred Gross Profit |إجمالي الربح المؤجل - إجمالي الربح غير المحقق |
|Deficit |عجز - بالسالب |
|Departmental Contribution Margin |المساهمة الحدية للقسم |
|Depletion |النفاذ - للأصول الاستخراجية أو المصادر الطبيعية |
|Depreciation |اهتلاك |
|Depreciation Expense |مصروف الاهتلاك |
|Direct Cost |تكلفة مباشرة |
|Direct Costing System |نظام التكاليف المباشرة |
|Direct Method |الطريقة المباشرة لاحتساب صافي النقدية المتأتية |
|Discount Rate |معدل الخصم - معدل الحسم |
|Dividends |توزيعات الأرباح |
|Earned Surplus |الفائض المحتجز |
|Earning per Share |ربحية السهم |
|Economic Entities |المنشآت (الوحدات) الاقتصادية |
|Economic Entity Assumption |فرض الوحدة الاقتصادية المستقلة |
|Effective Interest Rate |معدل الفائدة الفعلي |
|Entry Value Method |طريقة القيمة الإحلالية للأصل |
|equipment |معدات |
|Equity |حق الملكية (صافي الأصول) للمساهمين |
|Equity Method |طريقة حق الملكية - نسبة الملكية |
|Estimated Liability |الالتزام المقدر |
|Estimated Price |سعر افتراضي - سعر تقديري |
|Exit Value Method |طريقة القيمة البيعية للأصل |
|Expenses |المصروفات |
|Extraordinary Items |بنود غير عادية - بنود استثنائية |
|Feedback |التغذية العكسية - المعلومات الراجعة |
|Feedback Value |قيمة التغذية العكسية |
|Financial Accounting Standards Board (FASB) |مجلس معايير المحاسبة المالية - في أمريكا |
|Financial Forecast |التنبؤ المالي |
|Financial Accounting |المحاسبة المالية |
|Financial Reporting |نشر التقارير المالية - الإعلام المالي |
|Financial Statements |القوائم المالية |
|Financing Activities |الأنشطة التمويلية |
|Fiscal Year |السنة المالية |
|Fixed Assets |الأصول الثابتة |
|Fixed Price Contracts |العقود ذات السعر المحدد سلفاُ |
|Foreign Exchange Rate |سعر الصرف للعملات الأجنبية |
|Format |شكل عرض القائمة المالية |
|Full Disclosure Principle |مبدأ الافصاح التام |
|Funds |الأموال |
|General Price Index |الرقم القياسي للمستوى العام للأسعار |
|General Price Level |المستوى العام للأسعار |
|General Price Level Adjusted Historical Cost (GPLA) |مدخل التكلفة التاريخية المعدلة |
|Generally Accepted Accounting Principles (GAAP) |المبادئ المحاسبية المتعارف عليها و المقبولة |
| |عموماً |
|Generally Accepted Auditing Standards (GAAS) |معايير التدقيق المتعارف عليها و المقبولة عموماً |
|GNP Implicit Price Deflator |الرقم القياسي للناتج الإجمالي القومي |
|Going Concern (Continuity) |فرض استمرارية المشروع |
|Goodwill |شهرة المحل |
|Gross Income |مجمل الدخل |
|Gross Profit |مجمل الربح |
|Hire Purchase |الشراء الإيجازي |
|Hire Sale |البيع الإيجاري |
|Historical Cost |التكلفة التاريخية |
|Historical Cost Principle |مبدأ التكلفة التاريخية |
|Holding Gains |مكاسب الحيازة |
|Holding Losses |خسائر الحيازة |
|Income |دخل |
|Income Statement |قائمة الدخل |
|Income Tax |ضريبة الدخل |
|Indirect Method |الطريقة غير المباشرة لتحديد صافي النقدية المتأتية|
| |(المستخدمة) من الأنشطة التشغيلية |
|Industry Practice |الممارسة الصناعية |
|Inflation |التضخم |
|Inflation Accounting |المحاسبة عن التضخم |
|Input Method |أسلوب المدخلات في تحديد نسبة الإتمام |
|Installment Purchase |الشراء بالتقسيط |
|Installment Sale |البيع بالتقسيط |
|Intangible |غير ملموس |
|Intangible Assets |الأصول غير الملموسة |
|Intercompany Elimination |استبعاد العمليات المتبادلة بين الشركات المندمجة |
|Intercompany Liabilities |الالتزامات المتبادلة بين الشركات المندمجة |
|Intercompany Transactions |العمليات المتبادلة بين الشركات المندمجة |
|Interest |الفائدة |
|Interim Financial Reports |التقارير المالية المرحلية |
|Internal Accounting Standards (IAS) |معايير المحاسبة الدولية |
|Internal Auditing |التدقيق الداخلي |
|Internal Control System |نظام الرقابة الداخلية |
|Internal Revenue Service (IRS) |مكتب ضريبة الدخل الأمريكي |
|International Accounting Standards Committee (IASC) |لجنة معايير المحاسبة الدولية |
|Inventory |المخزون - البضاعة |
|Investing Activities |الأنشطة الاستثمارية |
|Investments |الاستثمارات |
|Journal |دفتر اليومية |
|letter of credit |اعتماد بنكي - اعتماد مستندي |
|Letters of Credit |اعتمادات بنكية - اعتمادات مستندية |
|Leverage |الرفع المالي |
|Liabilities |الالتزامات |
|Long Term Contracts |عقود طويلة الأجل |
|Long Term Investment |استثمار طويل الأجل |
|Long Term Liabilities |التزامات طويلة الأجل |
|Maintenance of Nominal Capital |المحافظة على رأس المال الاسمي |
|Maintenance of Real Capital |المحافظة على رأس المال الحقيقي |
|Market Value |القيمة السوقية |
|Marketable Debt Securities |الأوراق المالية - على شكل إسناد |
|Marketable Equity Securities |الأوراق المالية على شكل أسهم |
|Matching Principle |مبدأ المقابلة - الإيرادات بالمصروفات |
|Materiality |الأهمية النسبية - المادية |
|Maturity |استحقاق |
|Maturity Date |تاريخ الاستحقاق |
|Measurement Basis |أساس القياس |
|Measurement Bias |تحيز القياس - انحراف القياس |
|Measurement Unit |وحدة القياس |
|Merchandise Inventory |المخزون السلعي |
|Mix of Sales |مزيج المبيعات |
|Monetary |نقدية - نقد |
|Monetary Items |البنود النقدية |
|Monetary Unit Assumption |فرض وحدة النقود للقياس |
|Mortgage |الرهن |
|Net Assets |صافي الأصول - الفرق بين مجموع الأصول و مجموع |
| |الالتزامات |
|Net Cash Flows |صافي التدفقات النقدية |
|Net Income |صافي الدخل |
|Net Reliable Value |صافي القيمية التحصيلية |
|Net Realizable Value |صافي القيمة البيعية القابلة للتحقق |
|Net Working Capital |صافي رأس المال العامل |
|Neutrality |الحياد |
|Nominal Value |القيمة الاسمية |
|Non-Interest Bearing Note |ورقة تجارية لا تحمل فائدة |
|No monetary Items |البنود غير النقدية |
|Notes Payable |أوراق الدفع |
|Notes Receivable |أوراق القبض |
|Objectivity |الموضوعية |
|Objectivity |الموضوعية |
|operating Activities |الأنشطة التشغيلية |
|Operating Expenses |المصاريف التشغيلية |
|Operating Income |ربح العمليات - الربح التشغيلي |
|Output Method |أسلوب المخرجات في تحديد نسبة الإنجاز |
|Owners Equity |حقوق أصحاب المشروع |
|Paid in Capital |رأس المال الإضافي زيادة عن رأس المال |
|Partnership |شركة تضامن - أشخاص |
|Patent |براءة اختراع |
|Pension |تقاعد |
|Percentage of Completion Method |نسبة الإنجاز أو نسبة الإتمام |
|Percentage of Completion Principle |مبدأ نسبة الإنجاز |
|Planning |التخطيط |
|plant |أصول - في مصنع |
|Plant Assets |أصول المصنع طويلة الأجل |
|Prediction |تنبؤ |
|Predictive Value |القيمة التنبؤية |
|preferred Stock |الأسهم الممتازة |
|Premium |علاوة إصدار |
|Prepaid Expenses |مصروفات مدفوعة مقدماً |
|Prepaid Insurance |تأمين مدفوع مقدما |
|Price Index |رقم قياسي للأسعار |
|Price Level Changes |تغيرات في المستوى العام للأسعار |
|Profit |ربح |
|Profit Margin |هامش الربح |
|Profit Maximization |تعظيم الربح |
|Profitability |الربحية |
|Promissory Note |أوراق قبض - كمبيالات |
|property |ممتلكات |
|Public Accountant |محاسب قانوني |
|Purchases |مشتريات |
|Purchases Allowances |مسموحات المشتريات |
|Purchases Returns |مردودات المشتريات |
|Qualitative |نوعي |
|Qualitative Characteristics of Accounting Information |الصفات النوعية للمعلومات المحاسبية |
|Quantitative |كمي |
|Realizable Value |القيمة القابلة للتحقق |
|Realization |تحقق |
|Realization Principle |مبدأ التحقق |
|Realized Income |الدخل المحقق أو الربح المحقق |
|Relevance |الملائمة |
|Reliability |الموثوقية |
|Reliable |موثوق |
|Replacement Cost |تكلفة الإحلال أو تكلفة الاستبدال |
|Representation |عرض |
|Representational Faithfulness |العرض الصادق |
|Responsibility Accounting |محاسبة المسؤولية |
|Retained Earnings |الأرباح المجمعة - الأرباح المحتجزة |
|Returns |مردودات |
|Revenue |إيراد |
|Revenue Realization Principle |مبدأ تحقق الإيراد |
|Revenue Recognition Principle |مبدأ الاعتراف بالإيراد |
|Sales |مبيعات |
|Sales Allowances |مسموحات المبيعات |
|Sales Discount |خصم المبيعات |
|Sales Returns |مردودات المبيعات |
|Salvage Value |القيمة الباقية للأصل بعد نهاية عمره الإنتاجي - القيمة|
| |التخريدية |
|Securities and Exchange Commission (SEC) |مجلس الأوراق المالية الأمريكي |
|Segment |قسم |
|Segments |أقسام |
|Selling Expenses |مصاريف البيع - مصروفات البيع |
|Selling Price |سعر البيع |
|Shareholders (Stockholders) |المساهمون |
|Short Term Contracts |عقود إنشاءات قصيرة الأجل |
|Short Term Investment |استثمار قصير الأجل |
|Short Term Notes Payable |أوراق دفع قصيرة الأجل |
|Single Proprietorship |مشروع فردي |
|Standard Costs |التكاليف المعيارية |
|Statement of Cash Flows |قائمة التدفقات النقدية |
|Statement of changes in Financial Position |قائمة التغيرات في المركز المالي |
|Statement of changes in Owners' Equity |قائمة التغيرات في حقوق الملكية |
|Statements of Financial Accounting Standards (FASB) |نشرات مجلس معايير المحاسبة المالية الأمريكي |
|Stock |رأس مال الأسهم |
|Stock Authorization and Issuance |التصريح و الإصدار لرأس مال الأسهم |
|Stock Dividends |أرباح أسهم على شكل أسهم و ليس نقداً |
|Stock Premiums |علاوة إصدار رأس المال |
|Stock Subscriptions |الاكتتابات برأس مال الأسهم |
|Stock Values |قيم رأس المال |
|Straight Line Depreciation Method |طرقة القسط الثابت لاحتساب الاهتلاك |
|Subsidiary Company |شركة تابعة |
|T-accounts |حسابات دفتر الأستاذ |
|Tax - Taxation |ضريبة |
|Temporary Investment (Short Term Investments) |استثمار مؤقت (استثمار قصير الأجل) في الأوراق المالية |
|Timeliness |التوقيت المناسب - التوقيت الجيد |
|Treasury Stock |أسهم الخزينة |
|Trial Balance |ميزان المراجعة |
|Understandability |قابلية الفهم |
|Unearned Revenue |إيراد غير مكتسب |
|Unrealized Loss |خسارة غير متحققة |
|Unrealized Profit - Unrealized Gain |ربح غير متحقق |
|Utilities Expenses |مصروفات المنافع الخدمية - مثل الماء و الكهرباء إلخ |
|Verifiability |قابلية التحقق و الصحة |
|Weighted Average |متوسط حسابي مرجح - متوسط حسابي موزون - متوسط حسابي |
| |مثقل |
|Whole Sale Price Index |الرقم القياسي لأسعار الجملة |
|Working Capital |رأس المال العامل |
|Working Papers |أوراق العمل |
|Worksheet |ورقة عمل |

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