DAFTAR ISTILAH AKAUN ARAB & INGGERIS

Absorption Costing System #$%&'(‫ أو ا‬#$,-%‫ ا‬.$%-/%‫! م ا‬

Account Balance ‫ب‬56%‫ ا‬7$8‫ر‬

Accountant :;6&%‫ا‬

Accountants ‫;>=ن‬6&%‫ا‬

Accounting #>;6?

Accounting Assumptions (Postulates) #$>;6&%‫ت ا‬D‫ا‬E/FG‫وض أو ا‬EI%‫ا‬

Accounting Concepts #$>;6&%‫&>دئ ا‬%‫ ا‬- #$>;6&%‫ ا‬J$‫ه‬I&%‫ا‬

Accounting Constraints #$>;6&%‫دات ا‬76&%‫ ا‬- #$>;6&%‫=د ا‬$O%‫ا‬

Accounting Cycle #$>;6&%‫ورة ا‬7%‫ا‬

Accounting Elements #$>;6&%‫ ا‬E8QR%‫ا‬

Accounting Equation #$>;6&%‫ ا‬#%‫د‬R&%‫ا‬

Accounting Information #$>;6&%‫=?ت ا‬,R&%‫ا‬

Accounting Objectives #$>;6&%‫اف ا‬7‫ه‬Y‫ا‬

Accounting Period (Periodicity) #$%&%‫ة ا‬E/I%‫ ا‬- #$>;6&%‫ة ا‬E/I%‫ا‬

Accounting Policies #$>;6&%‫;ت ا‬$5%‫ا‬

Accounting Principles #$>;6&%‫&>دئ ا‬%‫ا‬

Accounting Principles Board (APB) [-\E?Y‫ ا‬#>;6&%‫] ?>دئ ا‬,^?

Accounting Procedures #$>;6&%‫اءات ا‬E'(‫ا‬

Accounting Research Bulletins #$>;6&%‫=ث ا‬6>%‫ات ا‬Eb!

77
Accounting Standards #$>;6&%‫ ا‬E$\R&%‫ا‬

Accounting System [>;6&%‫ م ا‬Q%‫ا‬

Accounting Systems #$>;6&%‫ ا‬J Q%‫ا‬

Accounts Payable c$Qd‫ا‬7%‫ت ا‬e5f

Accounts Receivable ‫=ن‬Q\7&%‫ ا‬- ‫ء‬g&R%‫ت ا‬e5f

Accrual Basis of Accounting [>;6&%‫ق ا‬O6/;G‫أ;س ا‬

Accrued Expenses kF7%‫ ا‬#O6/5? ‫ت‬F‫و‬El?

Accrued Revenues m>O%‫ ا‬#O6/5? ‫ادات‬E\‫إ‬

Accumulated Depreciation ‫ك‬g/‫ه‬G‫ ا‬k&^?

Actual Basis of Accounting [>;6&%‫ق ا‬O6/;G‫أ;س ا‬

Adjusted Trial Balance ‫ل‬7R&%‫ ا‬#R'‫ا‬E&%‫ان ا‬q$?

Adjusting Entry #\=5r 7$s

Adjustment #\=5r

Administrative Expenses #\‫ت ا(دار‬F‫و‬El&%‫ا‬

Allowance ulv?

Allowances ‫ت‬f=&5? - ‫ت‬llv?

Allowance for doubtful Account w$F ‫=ك‬-b&%‫\=ن ا‬7%‫ ا‬ulv?

American Accounting Association #$-\E?Y‫ ا‬#>;6&%‫ ا‬#$R&'

American Institute of Certified Public Accountants

c$$!=!O%‫ ا‬c$>;6&,% [-\E?Y‫ ا‬k&^&%‫ا‬
(AICPA)

78
Amortization #;=&,&%‫ ا‬E$z ‫=ل‬8{% - ‫ء‬Iy‫ا‬

Assets ‫=ل‬8Y‫ا‬

Audit Report #R'‫ا‬E&%‫ ا‬E\EOr

Auditing ‫ت‬e56%‫| ا‬$s7r - #R'‫ا‬E&%‫ا‬

Auditor ‫ت‬e56%‫| ا‬s7?

Bad Debts #?‫و‬7R? ‫د\=ن‬

Balance Sheet [%&%‫ ا‬q‫آ‬E&%‫ ا‬#&ds - #$?=&R%‫ ا‬#$!‫ا‬q$&%‫ا‬

Basic Accounting Assumptions #$5$dE%‫ ا‬#$>;6&%‫وض ا‬EI%‫ا‬

Basic Accounting Principles #$5$dE%‫ ا‬#$>;6&%‫&>دئ ا‬%‫ا‬

~6r ‫ءات‬b!‫=د إ‬O E$r‫=ا‬F ‫>ت أو‬%€?

Billing on Construction in Process
$IQ/%‫ا‬

Board of Directors ‫] ا(دارة‬,^?

Bonds ‫ات‬7Q5%‫ا‬

Bonds Discount ‫ات‬7Q5%‫ار ا‬78‫ إ‬Jl‚

Bonds Premium ‫ات‬7Q5%‫ار ا‬78‫وة إ‬g

Book Value #\E/F7%‫ ا‬#&$O%‫ا‬

Branches ‫وع‬EF

Budget #\E\7Or #!‫?=از‬

Business Entity #\‫د‬l/sG‫ة( ا‬7f=%‫‡ة )ا‬bQ&%‫ا‬

Business Transaction #\‫^ر‬r #$,&

Call Provision ‫زة و‬/&&%‫ ا‬Jw;{% - ‫ء‬7/;G‫ط ا‬E‰

79
 ‫ات‬7Q5%‫ا‬

Capital ‫&ل‬%‫رأس ا‬

Capital Account ‫&ل‬%‫ب رأس ا‬5f

Capital Expenditure [%&;‫وف رأ‬El?

Capital Expenditures #$%&;‫أ‬E%‫ت ا‬OIQ%‫ا‬

Capital Gains #$%&;‫ح رأ‬e‫ أر‬- #$%&;‫ رأ‬:;-?

Capital Losses #$%&;‫ رأ‬Ed5‚

Capital Maintenance Concept ‫&ل‬%‫Œ رأس ا‬, # F6&%‫=م ا‬wI?

Carrying Value #\E/F7%‫ ا‬#&$O%‫ا‬

Cash #\7OQ%‫ ا‬- 7OQ%‫ا‬

Cash Basis of Accounting [>;6&%‫ي ا‬7OQ%‫;س ا‬Y‫ا‬

Cash Budget #\7OQ,% #\E\7O/%‫ ا‬#$!‫ا‬q$&%‫ ا‬- #\7OQ%‫ ا‬#!‫&=از‬%‫ا‬

Cash Equivalents #\7OQ%‫دل ا‬R\ ?

Cash Flow from operations #$,$Žb/%‫ت ا‬$,&R%‫ ا‬c? #\7OQ%‫ت ا‬OF7/%‫ا‬

Cash Flows #\7OQ%‫ت ا‬OF7/%‫ا‬

Cash Flows Statement #\7OQ%‫ت ا‬OF7/%‫ ا‬#&ds

Cash Inflows #\7OQ%‫در ا‬l? - #,‚‫ا‬7%‫ ا‬#\7OQ%‫ت ا‬OF7/%‫ا‬

‫ا?ت‬7v/;‫ ا‬- #'‫ر‬v%‫ ا‬#\7OQ%‫ت ا‬OF7/%‫ا‬

Cash Outflows - use of cash
#\7OQ%‫ا‬

#Qw? :5f u‚E&%‫!=![ ا‬O%‫ ا‬:;6&%‫ا‬

Certified Public Accountant
‫ة‬76/&%‫\ت ا‬G=%‫[ ا‬F #>;6&%‫ا‬

80
Chartered Accountant ‫ة‬76/&%‫ ا‬#-,&&%‫[ ا‬F ً>%z - [!=!s :;6?

Classification .$Ql/%‫ ا‬- :\=>/%‫ا‬

Classified Financial Statements #e=>&%‫ ا‬#$%&%‫ ا‬Jd‫=ا‬O%‫ا‬

Coding q$?Er

Common Stock #\‫د‬R%‫ ا‬Jw;Y‫ا‬

Common Stock #\‫د‬R%‫ ا‬Jw;Y‫رأس ?ل ا‬

Common Stock Holders #\‫د‬R%‫ ا‬Jw;Y‫ ا‬#,&f

Comparability #!‫ر‬O&%‫ ا‬#$,es

Comparative Balance Sheet #!‫ر‬O&%‫ ا‬#$!‫ا‬q$?

Comparative Financial Statements #!‫ر‬O&%‫ ا‬#$%&%‫ ا‬Jd‫=ا‬O%‫ا‬

Comparative Income Statement #!‫ر‬O? ‚‫ د‬#&ds

Completed Contract Method [w/Q&%‫ أو ا‬q^Q&%‫ ا‬7OR%‫ ا‬#O\Ey

Conceptual Frameworks ‫ي‬E Q%‫ ا‬- [&$‫ه‬I&%‫ر ا‬y(‫ا‬

Conservation ‘I6/%‫ا‬

Conservatism ‘I6/%‫ ا‬- ‫ر‬6%‫ و ا‬#€$6%‫ ا‬#;$;

Consignee $‫وآ‬

Consignor $8‫ أ‬- ‫?=آ‬

Consolidation ‫?ج‬7!‫ا‬

Consistency ‫ق‬5rG‫ ا‬- ‫“>ت‬%‫ا‬

Consistency Principle ‫“>ت‬%‫ ا‬- ‫ق‬5rG‫أ ا‬7>?

81
Consolidated Accounting Entities #^?7Q&%‫ ا‬#$>;6&%‫ات ا‬7f=%‫ا‬

Consolidated Financial Statements ‫ة‬7f=&%‫ ا‬#$%&%‫ ا‬Jd‫=ا‬O%‫ا‬

Consolidated Balance Sheet ‫ة‬7f=&%‫[ ا‬%&%‫ ا‬q‫آ‬E&%‫ ا‬#&ds

Constant Purchasing Power #/e” #$d‫ا‬E‰ ‫=ة‬s

Constant-Dollar Financial Statements #5!^/? 7O! ‫ة‬7f‫Œ أ;س و‬, #$%&%‫ ا‬Jd‫=ا‬O%‫ا‬

Construction in Process $IQ/%‫~ ا‬6r ‫ء‬b!‫=د إ‬O

Consumer Price Index •,w/5&%‫ر ا‬R;Y [;$O%‫ ا‬JsE%‫ا‬

Contra Account [5- ‫ب‬5f - eO? ‫ب‬5f

Contract Costs 7OR%‫ ا‬.$%-r

Contract Debtors ‫=د‬OR%‫[ ا‬Q\7?

Contract Revenues 7OR%‫ادات ا‬E\‫إ‬

Contributed Capital –e J‫ه‬5&%‫&ل ا‬%‫رأس ا‬

Contribution Margin #\7f #&‫ه‬5?

Control #esE%‫ا‬

‫ات‬7Q; ‫زة أو‬/&? Jw;‫ أ‬c? - \=6/%‫ ا‬#$,es

Conversion
#\‫ د‬Jw;‫Œ أ‬%‫إ‬

Convertible Bonds #\‫ د‬Jw;‫Œ أ‬%‫=ل إ‬6/,% #,es ‫ات‬7Q;

Convertible Stock Preferred #\‫ د‬Jw;‫Œ أ‬%‫=ل إ‬6/,% #,es ‫زة‬/&? Jw;‫أ‬

Copyright .$%‡/%‫| ا‬f

Corporate Earnings #&‫ه‬5&%‫آت ا‬Eb%‫ح ا‬e‫أر‬

Corporation #&‫ه‬5? #‫آ‬E‰

82
Cost #I,-r

‫=ن‬-r ‫ أن‬:^\ ‫ أي‬- #RIQ&%‫ ا‬/ #I,-/%‫ ا‬7$s

Cost / Benefit Relationship
#RIQ&%‫ ا‬c? s‫ أ‬#I,-/%‫ا‬

Cost of Goods Sold #>&%‫ ا‬#˜>%‫ ا‬#I,-r

™e‫ ه?š ر‬#FD›e ‫ه‬ER; ‫د‬76&%‫=د ا‬OR%‫ا‬

Cost Plus Contracts
#I,-/,% c$R?

Cost Price #I,-/%‫ ا‬c&”

Cost Principle #I,-/%‫أ ا‬7>?

Credit cd‫ا‬7%‫ ا‬:!^%‫ ا‬- ‫ب‬56%‫Œ ا‬,

Creditors ‫=ن‬Qd‫ا‬7%‫ا‬

Current Assets #%‫او‬7/&%‫=ل ا‬8Y‫ا‬

Current Cost #$%‫ا‬7>/;G‫ ا‬#I,-/%‫ ا‬- #\‫^ر‬%‫ ا‬#I,-/%‫ا‬

Current Cost Accounting #\‫^ر‬%‫ ا‬#I,-/%‫Œ أ;س ا‬, #>;6&%‫ا‬

Current Cost Approach #\‫^ر‬%‫ ا‬#I,-/%‫‚ ا‬7?

Current Liabilities #%‫او‬7/&%‫ا?ت ا‬q/%G‫ا‬

Current Purchasing Power #\‫ 'ر‬#$d‫ا‬E‰ ‫=ة‬s

Data Collection ‫!ت‬$>%‫ ا‬k$&^r

Date of Declaration Jw;Y‫ح ا‬e‫ أر‬k\‫=ز‬r c ‫ن‬g(‫ر\œ ا‬r

Date of Payment Jw;Y‫ح ا‬e‫ أر‬kF‫ر\œ د‬r

‫ى‬7% g
ً ^5? J‫ه‬5&%‫– ا‬$F ‫=ن‬-\ ‫ي‬%‫ر\œ ا‬/%‫ا‬
Date of Record
#‫آ‬Eb%‫ا‬

Dealers $‫ وآ‬k&' - ‫ء‬g‫وآ‬

83
Debenture Bonds [Q$ ‫&ن‬D ‫ون‬7e ‫ات‬7Q;

Debit (Dr.) c\7&%‫ ا‬:!^%‫ا‬

Debtors ‫=ن‬Q\7&%‫ا‬

E$z ™eE%‫[ ا‬%&'‫ إ‬- 'Ÿ&%‫™ ا‬eE%‫[ ا‬%&'‫إ‬

Deferred Gross Profit
|O6&%‫ا‬

Deficit :%5%e - q^

Departmental Contribution Margin J5O,% #\76%‫ ا‬#&‫ه‬5&%‫ا‬

‫در‬l&%‫ أو ا‬#$'‫ا‬Ev/;G‫=ل ا‬8{% - ‫ذ‬IQ%‫ا‬

Depletion
#$R$>€%‫ا‬

Depreciation ‫ك‬g/‫اه‬

Depreciation Expense ‫ك‬g/‫ه‬G‫وف ا‬El?

Direct Cost ‫ة‬E‰>? #I,-r

Direct Costing System ‫ة‬E‰>&%‫ ا‬.$%-/%‫! م ا‬

#\7OQ%‫[ ا‬F8 ‫ب‬5/fG ‫ة‬E‰>&%‫ ا‬#O\E€%‫ا‬

Direct Method
#$r‡/&%‫ا‬

Discount Rate J56%‫ل ا‬7R? - Jlv%‫ل ا‬7R?

Dividends ‫ح‬e‫ر‬Y‫ت ا‬R\‫=ز‬r

Earned Surplus q^/6&%‫ ا‬mdI%‫ا‬

Earning per Share Jw5%‫ ا‬#$6e‫ر‬

Economic Entities #\‫د‬l/sG‫ات( ا‬7f=%‫¡ت )ا‬bQ&%‫ا‬

Economic Entity Assumption #,O/5&%‫ ا‬#\‫د‬l/sG‫ة ا‬7f=%‫ض ا‬EF

Effective Interest Rate [,RI%‫ة ا‬7dI%‫ل ا‬7R?

84
Entry Value Method 8{% #$%gf(‫ ا‬#&$O%‫ ا‬#O\Ey

equipment ‫ات‬7R?

Equity c$&‫ه‬5&,% (‫=ل‬8Y‫[ ا‬F8) #$-,&%‫| ا‬f

Equity Method #$-,&%‫ ا‬#>5! - #$-,&%‫| ا‬f #O\Ey

Estimated Liability ‫ر‬7O&%‫ام ا‬q/%G‫ا‬

Estimated Price ‫ي‬E\7Or ER; - [D‫ا‬E/F‫ ا‬ER;

Exit Value Method 8{% #$R$>%‫ ا‬#&$O%‫ ا‬#O\Ey

Expenses ‫ت‬F‫و‬El&%‫ا‬

Extraordinary Items #$dQ“/;‫=د ا‬Qe - #\‫ د‬E$z ‫=د‬Qe

Feedback #R'‫ا‬E%‫=?ت ا‬,R&%‫ ا‬- #$5-R%‫ ا‬#\Ž/%‫ا‬

Feedback Value #$5-R%‫ ا‬#\Ž/%‫ ا‬#&$s

Financial Accounting Standards Board (FASB) -\E?‫[ أ‬F - #$%&%‫ ا‬#>;6&%‫ ا‬E$\R? ],^?

Financial Forecast [%&%‫>Ÿ ا‬Q/%‫ا‬

Financial Accounting #$%&%‫ ا‬#>;6&%‫ا‬

Financial Reporting [%&%‫م ا‬g(‫ ا‬- #$%&%‫ ا‬E\‫ر‬O/%‫ ا‬Eb!

Financial Statements #$%&%‫ ا‬Jd‫=ا‬O%‫ا‬

Financing Activities #$,\=&/%‫ ا‬#€b!Y‫ا‬

Fiscal Year #$%&%‫ ا‬#Q5%‫ا‬

Fixed Assets #/e“%‫=ل ا‬8Y‫ا‬

Fixed Price Contracts ُI,; ‫د‬76&%‫ ا‬ER5%‫=د ذات ا‬OR%‫ا‬

85
Foreign Exchange Rate #$>Q'Y‫ت ا‬g&R,% ‫ف‬El%‫ ا‬ER;

Format #$%&%‫ ا‬#&dO%‫ض ا‬E -‰

Full Disclosure Principle ‫م‬/%‫ح ا‬lFG‫أ ا‬7>?

Funds ‫?=ال‬Y‫ا‬

General Price Index ‫ر‬R;{% ‫م‬R%‫=ى ا‬/5&,% [;$O%‫ ا‬JsE%‫ا‬

General Price Level ‫ر‬R;{% ‫م‬R%‫=ى ا‬/5&%‫ا‬

General Price Level Adjusted Historical Cost

#%7R&%‫ ا‬#$v\‫ر‬/%‫ ا‬#I,-/%‫‚ ا‬7?
(GPLA)

Generally Accepted Accounting Principles #%=>O&%‫ و ا‬w$, ‫رف‬R/&%‫ ا‬#$>;6&%‫&>دئ ا‬%‫ا‬

(GAAP) ً ?=&

#%=>O&%‫ و ا‬w$, ‫رف‬R/&%‫| ا‬$s7/%‫ ا‬E$\R?

Generally Accepted Auditing Standards (GAAS)
ً ?=&

GNP Implicit Price Deflator [?=O%‫[ ا‬%&'(‫ ا‬¤rQ,% [;$O%‫ ا‬JsE%‫ا‬

Going Concern (Continuity) ‫وع‬Eb&%‫ ا‬#\‫ار‬E&/;‫ض ا‬EF

Goodwill 6&%‫ة ا‬Ew‰

Gross Income ‚7%‫?^& ا‬

Gross Profit ™eE%‫?^& ا‬

Hire Purchase ‫اء ا(\^زي‬Eb%‫ا‬

Hire Sale ‫ ا(\^ري‬k$>%‫ا‬

Historical Cost #$v\‫ر‬/%‫ ا‬#I,-/%‫ا‬

Historical Cost Principle #$v\‫ر‬/%‫ ا‬#I,-/%‫أ ا‬7>?

Holding Gains ‫زة‬$6%‫ ا‬:;-?

86
Holding Losses ‫زة‬$6%‫ ا‬Ed5‚

Income ‚‫د‬

Income Statement ‚7%‫ ا‬#&ds

Income Tax ‚7%‫ ا‬#>\ED

#\7OQ%‫[ ا‬F8 7\76/% ‫ة‬E‰>&%‫ ا‬E$z #O\E€%‫ا‬

Indirect Method
#$,$Žb/%‫ ا‬#€b!Y‫ ا‬c? (#?7v/5&%‫ )ا‬#$r‡/&%‫ا‬

Industry Practice #$Ql%‫ ا‬#;‫&&ر‬%‫ا‬

Inflation Jv˜/%‫ا‬

Inflation Accounting Jv˜/%‫ ا‬c #>;6&%‫ا‬

Input Method ‫&م‬r(‫ ا‬#>5! 7\76r [F ‫ت‬g‚7&%‫=ب ا‬,;‫أ‬

Installment Purchase ¥$5O/%e ‫اء‬Eb%‫ا‬

Installment Sale ¥$5O/%e k$>%‫ا‬

Intangible ‫&=س‬,? E$z

Intangible Assets #;=&,&%‫ ا‬E$z ‫=ل‬8Y‫ا‬

‫آت‬Eb%‫ ا‬c$e #%‫>د‬/&%‫ت ا‬$,&R%‫د ا‬R>/;‫ا‬

Intercompany Elimination
#^?7Q&%‫ا‬

Intercompany Liabilities #^?7Q&%‫آت ا‬Eb%‫ ا‬c$e #%‫>د‬/&%‫ا?ت ا‬q/%G‫ا‬

Intercompany Transactions #^?7Q&%‫آت ا‬Eb%‫ ا‬c$e #%‫>د‬/&%‫ت ا‬$,&R%‫ا‬

Interest ‫ة‬7dI%‫ا‬

Interim Financial Reports #$,fE&%‫ ا‬#$%&%‫ ا‬E\‫ر‬O/%‫ا‬

Internal Accounting Standards (IAS) #$%‫و‬7%‫ ا‬#>;6&%‫ ا‬E$\R?

87
Internal Auditing [,‚‫ا‬7%‫| ا‬$s7/%‫ا‬

Internal Control System #$,‚‫ا‬7%‫ ا‬#esE%‫! م ا‬

Internal Revenue Service (IRS) [-\E?Y‫‚ ا‬7%‫ ا‬#>\ED :/-?

International Accounting Standards Committee

#$%‫و‬7%‫ ا‬#>;6&%‫ ا‬E$\R? #Q^%
(IASC)

Inventory #˜>%‫ ا‬- ‫ون‬qv&%‫ا‬

Investing Activities #\‫“&ر‬/;G‫ ا‬#€b!Y‫ا‬

Investments ‫“&رات‬/;G‫ا‬

Journal #$?=$%‫ ا‬E/F‫د‬

letter of credit ‫ي‬7Q/5? ‫&د‬/‫ ا‬- [-Qe ‫&د‬/‫ا‬

Letters of Credit #\7Q/5? ‫&دات‬/‫ ا‬- #$-Qe ‫&دات‬/‫ا‬

Leverage [%&%‫ ا‬kFE%‫ا‬

Liabilities ‫ا?ت‬q/%G‫ا‬

Long Term Contracts 'Y‫ ا‬#,\=y ‫=د‬O

Long Term Investment 'Y‫=\ ا‬y ‫“&ر‬/;‫ا‬

Long Term Liabilities 'Y‫ ا‬#,\=y ‫ا?ت‬q/%‫ا‬

Maintenance of Nominal Capital [&;G‫&ل ا‬%‫Œ رأس ا‬, # F6&%‫ا‬

Maintenance of Real Capital [O$O6%‫&ل ا‬%‫Œ رأس ا‬, # F6&%‫ا‬

Market Value #$s=5%‫ ا‬#&$O%‫ا‬

Marketable Debt Securities ‫د‬Q;‫ إ‬-‰ Œ, - #$%&%‫وراق ا‬Y‫ا‬

Marketable Equity Securities Jw;‫ أ‬-‰ Œ, #$%&%‫وراق ا‬Y‫ا‬

88
Matching Principle ‫ت‬F‫و‬El&%e ‫ادات‬E\(‫ ا‬- #,eO&%‫أ ا‬7>?

Materiality #\‫&د‬%‫ ا‬- #$>5Q%‫ ا‬#$&‫ه‬Y‫ا‬

Maturity ‫ق‬O6/;‫ا‬

Maturity Date ‫ق‬O6/;G‫ر\œ ا‬r

Measurement Basis ‫س‬$O%‫أ;س ا‬

Measurement Bias ‫س‬$O%‫اف ا‬E6!‫ ا‬- ‫س‬$O%‫ ا‬q$6r

Measurement Unit ‫س‬$O%‫ة ا‬7f‫و‬

Merchandise Inventory [R,5%‫ون ا‬qv&%‫ا‬

Mix of Sales ‫ت‬R$>&%‫ ا‬¤\q?

Monetary 7O! - #\7O!

Monetary Items #\7OQ%‫=د ا‬Q>%‫ا‬

Monetary Unit Assumption ‫س‬$O,% ‫=د‬OQ%‫ة ا‬7f‫ض و‬EF

Mortgage c‫ه‬E%‫ا‬

‫ ?^&=ع‬c$e ‫ق‬EI%‫ ا‬- ‫=ل‬8Y‫[ ا‬F8

Net Assets
‫ا?ت‬q/%G‫=ل و ?^&=ع ا‬8Y‫ا‬

Net Cash Flows #\7OQ%‫ت ا‬OF7/%‫[ ا‬F8

Net Income ‚7%‫[ ا‬F8

Net Reliable Value #$,$l6/%‫ ا‬#$&$O%‫[ ا‬F8

Net Realizable Value |O6/,% #,eO%‫ ا‬#$R$>%‫ ا‬#&$O%‫[ ا‬F8

Net Working Capital ?R%‫&ل ا‬%‫[ رأس ا‬F8

Neutrality ‫د‬$6%‫ا‬

89
Nominal Value #$&;G‫ ا‬#&$O%‫ا‬

Non-Interest Bearing Note ‫ة‬7dF &6r G #\‫^ر‬r #s‫ور‬

No monetary Items #\7OQ%‫ ا‬E$z ‫=د‬Q>%‫ا‬

Notes Payable kF7%‫أوراق ا‬

Notes Receivable m>O%‫أوراق ا‬

Objectivity #$=D=&%‫ا‬

Objectivity #$=D=&%‫ا‬

operating Activities #$,$Žb/%‫ ا‬#€b!Y‫ا‬

Operating Expenses #$,$Žb/%‫ ا‬.\‫ر‬l&%‫ا‬

Operating Income [,$Žb/%‫™ ا‬eE%‫ ا‬- ‫ت‬$,&R%‫™ ا‬e‫ر‬

Output Method ‫ ا(!^ز‬#>5! 7\76r [F ‫'ت‬Ev&%‫=ب ا‬,;‫أ‬

Owners Equity ‫وع‬Eb&%‫ب ا‬68‫=ق أ‬Of

Paid in Capital ‫&ل‬%‫ رأس ا‬c ‫[ ز\دة‬FD(‫&ل ا‬%‫رأس ا‬

Partnership ‫ص‬v‰‫ أ‬- c?˜r #‫آ‬E‰

Patent ‫اع‬E/‚‫اءة ا‬Ee

Pension 7Or

Percentage of Completion Method ‫&م‬r(‫ ا‬#>5! ‫ ا(!^ز أو‬#>5!

Percentage of Completion Principle ‫ ا(!^ز‬#>5! ‫أ‬7>?

Planning ¥$€v/%‫ا‬

plant kQl? [F - ‫=ل‬8‫أ‬

90
Plant Assets 'Y‫ ا‬#,\=y kQl&%‫=ل ا‬8‫أ‬

Prediction Ÿ>Qr

Predictive Value #\Ÿ>Q/%‫ ا‬#&$O%‫ا‬

preferred Stock ‫زة‬/&&%‫ ا‬Jw;Y‫ا‬

Premium ‫ار‬78‫وة إ‬g

Prepaid Expenses ً ?7O? #=F7? ‫ت‬F‫و‬El?

Prepaid Insurance ?7O? ‫=ع‬F7? c$?‡r

Price Index ‫ر‬R;{% [;$s Js‫ر‬

Price Level Changes ‫ر‬R;{% ‫م‬R%‫=ى ا‬/5&%‫[ ا‬F ‫ات‬E$Žr

Profit ™e‫ر‬

Profit Margin ™eE%‫ه?š ا‬

Profit Maximization ™eE%‫ ا‬J$ Rr

Profitability #$6eE%‫ا‬

Promissory Note ‫ت‬G$>&‫ آ‬- m>s ‫أوراق‬

property ‫ت‬-,/&?

Public Accountant [!=!s :;6?

Purchases ‫\ت‬E/b?

Purchases Allowances ‫\ت‬E/b&%‫ت ا‬f=&5?

Purchases Returns ‫\ت‬E/b&%‫دودات ا‬E?

Qualitative [=!

91
Qualitative Characteristics of Accounting
#$>;6&%‫=?ت ا‬,R&,% #$=Q%‫ت ا‬Il%‫ا‬
Information

Quantitative [&‫آ‬

Realizable Value |O6/,% #,eO%‫ ا‬#&$O%‫ا‬

Realization |O6r

Realization Principle |O6/%‫أ ا‬7>?

Realized Income |O6&%‫™ ا‬eE%‫| أو ا‬O6&%‫‚ ا‬7%‫ا‬

Relevance #&dg&%‫ا‬

Reliability #$s=”=&%‫ا‬

Reliable ‫?=”=ق‬

Replacement Cost ‫ال‬7>/;G‫ ا‬#I,-r ‫ل أو‬gf(‫ ا‬#I,-r

Representation ‫ض‬E

Representational Faithfulness ‫دق‬l%‫ض ا‬ER%‫ا‬

Responsibility Accounting #$%‫Ÿو‬5&%‫ ا‬#>;6?

Retained Earnings ‫ة‬q^/6&%‫ح ا‬e‫ر‬Y‫ ا‬- #R&^&%‫ح ا‬e‫ر‬Y‫ا‬

Returns ‫دودات‬E?

Revenue ‫اد‬E\‫إ‬

Revenue Realization Principle ‫اد‬E\(‫| ا‬O6r ‫أ‬7>?

Revenue Recognition Principle ‫اد‬E\(e ‫اف‬E/G‫أ ا‬7>?

Sales ‫ت‬R$>?

Sales Allowances ‫ت‬R$>&%‫ت ا‬f=&5?

92
Sales Discount ‫ت‬R$>&%‫ ا‬Jl‚

Sales Returns ‫ت‬R$>&%‫دودات ا‬E?

ªE& #\w! 7Re 8{% #$s>%‫ ا‬#&$O%‫ا‬

Salvage Value
#\7\Ev/%‫ ا‬#&$O%‫ ا‬- ['/!(‫ا‬

Securities and Exchange Commission (SEC) [-\E?Y‫ ا‬#$%&%‫وراق ا‬Y‫] ا‬,^?

Segment J5s

Segments ‫م‬5s‫أ‬

Selling Expenses k$>%‫ت ا‬F‫و‬El? - k$>%‫ ا‬.\‫ر‬l?

Selling Price k$>%‫ ا‬ER;

Shareholders (Stockholders) ‫ه&=ن‬5&%‫ا‬

Short Term Contracts 'Y‫ة ا‬E$ls ‫ءات‬b!‫=د إ‬O

Short Term Investment 'Y‫ ا‬E$ls ‫“&ر‬/;‫ا‬

Short Term Notes Payable 'Y‫ة ا‬E$ls kF‫أوراق د‬

Sole Proprietorship ‫دي‬EF ‫وع‬Eb?

Standard Costs #\‫ر‬$R&%‫ ا‬.$%-/%‫ا‬

Statement of Cash Flows #\7OQ%‫ت ا‬OF7/%‫ ا‬#&ds

Statement of changes in Financial Position [%&%‫ ا‬q‫آ‬E&%‫[ ا‬F ‫ات‬E$Ž/%‫ ا‬#&ds

Statement of changes in Owners' Equity #$-,&%‫=ق ا‬Of [F ‫ات‬E$Ž/%‫ ا‬#&ds

Statements of Financial Accounting Standards #$%&%‫ ا‬#>;6&%‫ ا‬E$\R? ],^? ‫ات‬Eb!

(FASB) [-\E?Y‫ا‬

Stock Jw;Y‫رأس ?ل ا‬

93
Stock Authorization and Issuance Jw;Y‫أس ?ل ا‬E% ‫ار‬78(‫\™ و ا‬El/%‫ا‬

Stock Dividends ‫ًا‬7O! ]$% ‫ و‬Jw;‫ أ‬-‰ Œ, Jw;‫ح أ‬e‫أر‬

Stock Premiums ‫&ل‬%‫ار رأس ا‬78‫وة إ‬g

Stock Subscriptions Jw;Y‫أس ?ل ا‬Ee ‫ت‬e//‫آ‬G‫ا‬

Stock Values ‫&ل‬%‫ رأس ا‬J$s

Straight Line Depreciation Method ‫ك‬g/‫ه‬G‫ب ا‬5/fG ~e“%‫ ا‬¥5O%‫ ا‬#sEy

Subsidiary Company #Rer #‫آ‬E‰

T-accounts ‫ذ‬/;Y‫ ا‬E/F‫ت د‬e5f

Tax - Taxation #>\ED

Temporary Investment (Short Term [F ('Y‫ ا‬E$ls ‫“&ر‬/;‫~ )ا‬sŸ? ‫“&ر‬/;‫ا‬

Investments) #$%&%‫وراق ا‬Y‫ا‬

Timeliness 7$^%‫~ ا‬$s=/%‫ ا‬- :;Q&%‫~ ا‬$s=/%‫ا‬

Treasury Stock #Q\qv%‫ ا‬Jw;‫أ‬

Trial Balance #R'‫ا‬E&%‫ان ا‬q$?

Understandability JwI%‫ ا‬#$,es

Unearned Revenue :5/-? E$z ‫اد‬E\‫إ‬

Unrealized Loss #OO6/? E$z ‫رة‬5‚

Unrealized Profit - Unrealized Gain |O6/? E$z ™e‫ر‬

‫&ء و‬%‫ ?“ ا‬- #$?7v%‫ ا‬kFQ&%‫ت ا‬F‫و‬El?

Utilities Expenses
œ%‫ء إ‬eEw-%‫ا‬

Verifiability #6l%‫| و ا‬O6/%‫ ا‬#$,es

94
 [e5f ¥;=/? - ™'E? [e5f ¥;=/?
Weighted Average
O“? [e5f ¥;=/? - ‫?=زون‬

Whole Sale Price Index #,&^%‫ر ا‬R;Y [;$O%‫ ا‬JsE%‫ا‬

Working Capital ?R%‫&ل ا‬%‫رأس ا‬

Working Papers &R%‫أوراق ا‬

Worksheet & #s‫ور‬

95