ليتعلم الجميع - تعريفات - بعض محتويات الحسابات الختامية و الميزانية باللغة الانجليزية

[طرابلس - ليبيا]

Accounting - process of identifying, measuring, and reporting financial information of an entity

Accounting Equation - assets = liabilities + equity

Accounts Payable - money owed to creditors, vendors, etc.

Accounts Receivable - money owed to a business, i.e.: credit sales

Accrual Accounting - a method in which income is recorded when it is earned and expenses are recorded when they are incurred

Asset - property with a cash value that is owned by a business or individual

Balance Sheet - summary of a company's financial status, including assets, liabilities, and equity

Bookkeeping - recording financial information

Cash-Basis Accounting - a method in which income and expenses are recorded when they are paid.

Chart of Accounts - a listing of a company's accounts and their corresponding numbers

Cost Accounting - a type of accounting that focuses on recording, defining, and reporting costs associated with specific operating functions

Credit - an account entry with a negative value for assets, and positive value for liabilities and equity.

Debit - an account entry with a positive value for assets, and negative value for liabilities and equity.

Depreciation - recognizing the decrease in the value of an asset due to age and use

Double-Entry Bookkeeping - system of accounting in which every transaction has a corresponding positive and negative entry (debits and credits)

Equity - money owed to the owner or owners of a company, also known as "owner's equity"

Financial Accounting - accounting focused on reporting an entity's activities to an external party; ie: shareholders

Financial Statement - a record containing the balance sheet and the income statement

Fixed Asset - long-term tangible property; building, land, computers, etc.

General Ledger - a record of all financial transactions within an entity

Income Statement - a summary of income and expenses

Job Costing - system of tracking costs associated with a job or project (labor, equipment, etc) and comparing with forecasted costs

Journal - a record where transactions are recorded, also known as an "account"

Liability - money owed to creditors, vendors, etc

Liquid Asset - cash or other property that can be easily converted to cash

Loan - money borrowed from a lender and usually repaid with interest

Net Income - money remaining after all expenses and taxes have been paid

Non-operating Income - income generated from non-recurring transactions; ie: sale of an old building

Note - a written agreement to repay borrowed money; sometimes used in place of "loan"

Operating Income - income generated from regular business operations

Payroll - a list of employees and their wages

Profit - see "net income"

Profit/Loss Statement - see "income statement"

Revenue - total income before expenses.

Single-Entry Bookkeeping - system of accounting in which transactions are entered into one account

و انتظرالمزيد بأذن الله

وسئل الله التوفيق للجميع

[فائد]

شكر ا على عذا الجهد العظيم

[عبدالرحمن حسين ابوجراد]

جزاك الله خير

[شريف الصعيدى 22]

جميل جدا ورائع شكرا

[شريف الصعيدى 22]

مشكووووووووووووور

[إمام العراقى]

شكرا يا اخى على هذه المصطلحات فهى فعلا هامه خاصة للشركات التى تتعامل مع مكاتب مراجعه اجنبية شكرا مرة اخرى

[رشا 77]

[hamadaesa]

شكرااااااااااااااااااااااااااا

[ليث كاظم بدن]

اشكرك شكراً جزيلاً على هذا الموضوع الرائع ولك فائق الاحترام يا اخي العزيز ...

ولاكن ممكن تكمل فضلك علينا باضافة الترجمة المحاسبية لهذا الموضوع اي يكون هنالك صفحة اخرى فيها ترجمة لما كتبتة

[د.يزيد جوابره]

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