مصطلحات المحاسبة والتمويل.

مصطلحات المحاسبة والتمويل :
ﻣﺤﺎﺳﺒﺔ = Accounting
ﻣﺤﺎﺳﺐ = Accountant
ﺣﺴﺎﺏ = Account
ﺍﻟﺪﻭﺭﺓ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ = Accounting Cycle
ﻣﺪﻳﻦ = Debit
ﺩﺍﺋﻦ = Credit
ﻋﻤﻠﻴﺔ ﻣﺎﻟﻴﺔ = Transaction
ﺍﻟﻴﻮﻣﻴﺔ ﺍﻟﻌﺎﻣﺔ = General Journal
ﻗﻴﺪ ﺍﻟﻴﻮﻣﻴﺔ = Journal Entry
ﻗﻴﺪ ﺍﻟﺘﺴﻮﻳﺔ = Adjusting Entry
ﻗﻴﺪ ﺍﻹﻗﻔﺎﻝ = Closing Entry
ﺩﻓﺘﺮ ﺍﻹﺳﺘﺎﺫ = Ledger
ﺗﺮﺣﻴﻞ = Post
ﻣﻴﺰﺍﻥ ﺍﻟﻤﺮﺍﺟﻌﺔ = Trial Balance
ﻣﻠﺨﺺ ﺍﻟﺪﺧﻞ = Income Summery
ﻧﻘﺪﺍً = In Cash
ﻋﻠﻰ ﺍﻟﺤﺴﺎﺏ = On Credit
ﺇﻳﺪﺍﻉ = Deposit
ﺳﺤﺐ = Withdraw
ﺍﻗﺘﺮﺍﺽ = Borrow
ﺧﺼﻢ ﺗﺠﺎﺭﻱ = Trade Discount
ﺧﺼﻢ ﻧﻘﺪﻱ = Cash Discount
ﺇﻋﺪﺍﺩ = Prerare
ﺑﻀﺎﻋﺔ = Merchandise
ﻗﺎﺋﻤﺔ ﺍﻟﺪﺧﻞ = Income Statement
ﻣﺒﻴﻌﺎﺕ = Sales
ﻣﺮﺩﻭﺩﺍﺕ ﻭﻣﺴﻤﻮﺣﺎﺕ ﺍﻟﻤﺒﻴﻌﺎﺕ = Sales
Returns & Allowances
ﺧﺼﻢ ﺍﻟﻤﺒﻴﻌﺎﺕ = Sales Discount
ﺻﺎﻓﻲ ﺍﻟﻤﺒﻴﻌﺎﺕ = Net Sales
ﺗﻜﻠﻔﺔ ﺍﻟﺒﻀﺎﻋﺔ ﺍﻟﻤﺒﺎﻋﺔ = Cost Of Goods
Sold
ﺑﻀﺎﻋﺔ ﺃﻭﻝ ﺍﻟﻤﺪﺓ = Beginning
Inventory
ﻣﺸﺘﺮﻳﺎﺕ = Purchases
ﻣﺮﺩﻭﺩﺍﺕ ﻭﻣﺴﻤﻮﺣﺎﺕ ﺍﻟﻤﺸﺘﺮﻳﺎﺕ =
Purchases Returns & Allowances
ﺧﺼﻢ ﺍﻟﻤﺸﺘﺮﻳﺎﺕ = Purchases Discount
ﺻﺎﻓﻲ ﺍﻟﻤﺸﺘﺮﻳﺎﺕ = Net Purchases
ﻣﺼﺎﺭﻳﻒ ﻧﻘﻞ ﻟﻠﺪﺍﺧﻞ = Transportation
In
ﺑﻀﺎﻋﺔ ﺁﺧﺮ ﺍﻟﻤﺪﺓ = Ending Inventory
ﻣﺠﻤﻞ ﺍﻟﺮﺑﺢ = Gross Profit
ﻣﺼﺮﻭﻓﺎﺕ ﺗﺸﻐﻴﻠﻴﺔ = Operation
Expenses
ﻣﺼﺮﻭﻓﺎﺕ ﺑﻴﻌﻴﺔ = Selling Expenses
ﻋﻤﻮﻟﺔ ﻭﻛﻼﺀ ﺍﻟﺒﻴﻊ = Salespeople's
Salaries
ﻣﺼﺮﻭﻑ ﻧﻘﻞ ﻟﻠﺨﺎﺭﺝ = Transportation
Out
ﻣﺼﺮﻭﻓﺎﺕ ﻋﻤﻮﻣﻴﺔ ﻭﺇﺩﺍﺭﻳﺔ = General &
Administrative Expenses
ﺻﺎﻓﻲ ﺍﻟﺮﺑﺢ ﻣﻦ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﺘﺸﻐﻴﻠﻴﺔ = Net
Income From Operation
ﺇﻳﺮﺍﺩﺍﺕ ﺃﺧﺮﻯ = Other Revenue
ﺇﻳﺮﺍﺩ ﻋﻘﺎﺭ = Rent Revenue
ﻓﻮﺍﺋﺪ ﺩﺍﺋﻨﺔ = Interest Revenue
ﺇﻳﺮﺍﺩ ﺃﻭﺭﺍﻕ ﻣﺎﻟﻴﺔ = Dividends
ﺃﺭﺑﺎﺡ ﺑﻴﻊ ﺃﺻﻮﻝ ﺛﺎﺑﺘﻪ = Gain On Sales Of
Assets
ﺃﺭﺑﺎﺡ ﻣﻦ ﺇﺳﺘﺒﺪﺍﻝ ﺃﺻﻮﻝ ﺛﺎﺑﺘﻪ = Gain On
Disposal
ﻣﺼﺮﻭﻓﺎﺕ ﺃﺧﺮﻯ = Other Expenses
ﻓﻮﺍﺋﺪ ﻣﺪﻳﻨﺔ = Interest Expenses
ﺧﺴﺎﺋﺮ ﺑﻴﻊ ﺃﺻﻮﻝ ﺛﺎﺑﺘﻪ = Loss On Sale Of
Assets
ﺧﺴﺎﺋﺮ ﻣﻦ ﺇﺳﺘﺒﺪﺍﻝ ﺃﺻﻮﻝ ﺛﺎﺑﺘﻪ = Loss On
Disposal
ﺩﻳﻮﻥ ﻣﻌﺪﻭﻣﺔ = Bad Debts
ﺻﺎﻓﻲ ﺍﻟﺮﺡ ﺍﻟﻌﺎﻡ / ﺻﺎﻓﻲ ﺍﻟﺨﺴﺎﺭﺓ = Net
Income / Net Loss
ﺍﻟﻤﻴﺰﺍﻧﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ = Balance Sheet
ﻗﺎﺋﻤﺔ ﺍﻟﻤﺮﻛﺰ ﺍﻟﻤﺎﻟﻲ = Statement Of
Financial Position
ﺃﺻﻮﻝ = Assets
ﺃﺻﻮﻝ ﻣﺘﺪﺍﻭﻟﺔ = Current Assets
ﺍﻟﺨﺰﻳﻨﺔ = Cash
ﺃﻭﺭﺍﻕ ﻣﺎﻟﻴﺔ = Marketable Securities
ﻣﺪﻳﻨﻮﻥ = Accounts Receivable
ﺃﻭﺭﺍﻕ ﻗﺒﺾ = Notes Recceivablle
ﺃﺻﻮﻝ ﺛﺎﺑﺘﺔ = Fixed Assets
ﻣﺠﻤﻊ ﺇﺳﺘﻬﻼﻙ = Accumulated
Depreciation
ﺃﺻﻮﻝ ﺃﺧﺮﻯ = Other Assets
ﻣﺼﺮﻭﻓﺎﺕ ﻣﻘﺪﻣﺔ = Preraid Expenses
ﺇﻳﺮﺍﺩﺍﺕ ﻣﺴﺘﺤﻘﺔ = Accrued Revenues
ﺧﺼﻮﻡ = Liabilities
ﺧﺼﻮﻡ ﻗﺼﻴﺮﺓ ﺍﻷﺟﻞ = Short Term
Liabilities
ﺩﺍﺋﻨﻮﻥ = Accounts Payable
ﺃﻭﺭﺍﻕ ﺩﻓﻊ = Notes Payable
ﻗﺮﻭﺽ ﻗﺼﻴﺮﺓ ﺍﻷﺟﻞ = Short Term Loans
ﺧﺼﻮﻡ ﻃﻮﻳﻠﺔ ﺍﻷﺟﻞ = Long Term
Liabilities
ﻗﺮﻭﺽ ﻃﻮﻳﻠﺔ ﺍﻷﺟﻞ = Long Term Loans
ﺣﻘﻮﻕ ﺍﻟﻤﻠﻜﻴﺔ = Owners Equity
ﺭﺃﺱ ﺍﻟﻤﺎﻝ = Capital
ﻣﺴﺤﻮﺑﺎﺕ ﺷﺨﺼﻴﺔ = Owner's Drawings