‫ﻗﺎﻣﻮس اﻟﻤﺼﻄﻠﺤﺎت اﻟﻤﺤﺎﺳﺒﯿﺔ‬
English word
Account
Account Balance
Arabic word
‫ﺣﺴﺎب‬
‫رﺻﯿﺪ اﻟﺤﺴﺎب‬
Accountant
‫اﻟﻤﺤﺎﺳﺐ‬
Accountants
‫اﻟﻤﺤﺎﺳﺒﻮن‬
Accounting
‫اﻟﻤﺤﺎﺳﺒﺔ‬
Accounting Assumptions (Postulates)
Accounting changes
Accounting Concepts
Accounting Constraints
Accounting Cycle
‫اﻟﻔﺮوض أو اﻻﻓﺘﺮاﺿﺎت اﻟﻤﺤﺎﺳﺒﯿﺔ‬
‫اﻟﺘﻐﯿﺮات اﻟﻤﺤﺎﺳﺒﯿﺔ‬
‫ اﻟﻤﺒﺎدئ اﻟﻤﺤﺎﺳﺒﯿﺔ‬- ‫اﻟﻤﻔﺎھﯿﻢ اﻟﻤﺤﺎﺳﺒﯿﺔ‬
‫ اﻟﻤﺤﺪدات اﻟﻤﺤﺎﺳﺒﯿﺔ‬- ‫اﻟﻘﯿﻮد اﻟﻤﺤﺎﺳﺒﯿﺔ‬
‫اﻟﺪورة اﻟﻤﺤﺎﺳﺒﯿﺔ‬
Accounting Elements
‫اﻟﻌﻨﺎﺻﺮ اﻟﻤﺤﺎﺳﺒﯿﺔ‬
Accounting Equation
‫اﻟﻤﻌﺎدﻟﺔ اﻟﻤﺤﺎﺳﺒﯿﺔ‬
Accounting income
Accounting Information
Accounting Objectives
Accounting Period (Periodicity)
Accounting Policies
Accounting principles
Accounting Principles Board (APB)
Accounting Procedures
Accounting Research Bulletins
Accounting Standards
Accounting System
Accounts Payable
Accounts Recievable
Accrual accounting
Accrual Basis of Accounting
‫اﻟﺪﺧﻞ )اﻟﺮﺑﺢ( اﻟﻤﺤﺎﺳﺒﻰ‬
‫اﻟﻤﻌﻠﻮﻣﺎت اﻟﻤﺤﺎﺳﺒﯿﺔ‬
‫اﻷھﺪاف اﻟﻤﺤﺎﺳﺒﯿﺔ‬
‫ اﻟﻔﺘﺮة اﻟﻤﺎﻟﯿﺔ‬- ‫اﻟﻔﺘﺮة اﻟﻤﺤﺎﺳﺒﯿﺔ‬
‫اﻟﺴﯿﺎﺳﺎت اﻟﻤﺤﺎﺳﺒﯿﺔ‬
‫اﻟﻤﺒﺎدئ اﻟﻤﺤﺎﺳﺒﯿﺔ‬
‫ﻣﺠﻠﺲ ﻣﺒﺎدئ اﻟﻤﺤﺎﺳﺒﺔ اﻷﻣﺮﻳﻜﻲ‬
‫اﻹﺟﺮاءات اﻟﻤﺤﺎﺳﺒﯿﺔ‬
‫ﻧﺸﺮات اﻟﺒﺤﻮث اﻟﻤﺤﺎﺳﺒﯿﺔ‬
‫اﻟﻤﻌﺎﻳﯿﺮ اﻟﻤﺤﺎﺳﺒﯿﺔ‬
‫اﻟﻨﻈﺎم اﻟﻤﺤﺎﺳﺒﻲ‬
‫ﺣﺴﺎﺑﺎت اﻟﺪاﺋﻨﯿﻦ‬
‫ اﻟﻤﺪﻳﻨﻮن‬- ‫ﺣﺴﺎﺑﺎت اﻟﻌﻤﻼء‬
‫أﺳﺎس اﻻﺳﺘﺤﻘﺎق ﻓﻰ اﻟﻤﺤﺎﺳﺒﺔ‬
‫أﺳﺎس اﻹﺳﺘﺤﻘﺎق اﻟﻤﺤﺎﺳﺒﻲ‬
Accrued Expenses
‫ﻣﺼﺮوﻓﺎت ﻣﺴﺘﺤﻘﺔ اﻟﺪﻓﻊ‬
Accrued Revenues
‫إﻳﺮادات ﻣﺴﺘﺤﻘﺔ اﻟﻘﺒﺾ‬
Accumulated depreciation
Acquisition cost
Actual Basis of Accounting
Adjusted Trial Balance
Adjusting Entry
Adjustment
Administrative Expenses
Adverse Opinion
Allocation
Allowance
Allownce for doubtful Account
American Accounting Assosiation
American Institute of Certified Public Accountants (AICPA)
Amortization
Annual financial statements
1
‫ﻣﺠﻤﻊ اﻻﺳﺘﮫﻼك‬
‫ﺗﻜﻠﻔﺔ اﻻﻗﺘﻨﺎء‬
‫أﺳﺎس اﻻﺳﺘﺤﻘﺎق اﻟﻤﺤﺎﺳﺒﻲ‬
‫ﻣﯿﺰان اﻟﻤﺮاﺟﻌﺔ اﻟﻤﻌﺪل‬
‫ﻗﯿﺪ ﺗﺴﻮﻳﺔ‬
‫ﺗﺴﻮﻳﺔ‬
‫اﻟﻤﺼﺮوﻓﺎت اﻹدارﻳﺔ‬
‫رأي ﻋﻜﺴﻲ‬
(‫ﺗﻮزﻳﻊ )ﺗﺨﺼﯿﺺ‬
‫ﻣﺨﺼﺺ‬
‫ﻣﺨﺼﺺ اﻟﺪﻳﻮن اﻟﻤﺸﻜﻮك ﻓﯿﮫﺎ‬
‫ﺟﻤﻌﯿﺔ اﻟﻤﺤﺎﺳﺒﺔ اﻷﻣﺮﻳﻜﯿﺔ‬
‫اﻟﻤﺠﻤﻊ اﻷﻣﺮﻳﻜﻲ ﻟﻠﻤﺤﺎﺳﺒﯿﻦ اﻟﻘﺎﻧﻮﻧﯿﯿﻦ‬
‫اﺳﺘﻨﻔﺎد‬
‫اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟﯿﺔ اﻟﺴﻨﻮﻳﺔ‬
‫‪Arabic word‬‬
‫ﺗﻘﺎرﻳﺮ ﺳﻨﻮﻳﺔ‬
‫اﻷﺻﻮل‬
‫ﺧﺪﻣﺎت اﻟﺘﺄﻛﯿﺪ ‪ -‬ﺧﺪﻣﺎت ﻳﻘﺪﻣﮫﺎ ﻣﮫﻨﯿﻮن ﻣﺴﺘﻘﻠﻮن ﻟﺘﺤﺴﯿﻦ اﻟﻤﻌﻠﻮﻣﺎت ﻣﻦ أﺟﻞ ﻣﺘﺨﺬي اﻟﻘﺮارات‬
‫ﺧﺎﺻﯿﺔ أو ﺻﻔﺔ ﻣﻤﯿﺰة‬
‫ﺗﻘﺮﻳﺮ اﻟﻤﺮاﺟﻌﺔ‬
‫اﻟﻤﺮاﺟﻌﺔ ‪ -‬ﺗﺪﻗﯿﻖ اﻟﺤﺴﺎﺑﺎت‬
‫ﻣﺪﻗﻖ اﻟﺤﺴﺎﺑﺎت‬
‫أوراق ﻣﺎﻟﯿﺔ ﻣﺘﺎﺣﺔ ﻟﻠﺒﯿﻊ‬
‫دﻳﻮن ﻣﻌﺪوﻣﺔ‬
‫اﻟﻤﯿﺰاﻧﯿﺔ اﻟﻌﻤﻮﻣﯿﺔ ‪ -‬ﻗﺎﺋﻤﺔ اﻟﻤﺮﻛﺰ اﻟﻤﺎﻟﻲ‬
‫ﺣﻖ اﻟﺸﺮاء ﺑﺴﻌﺮ ﻣُﺠﺰ‬
‫‪English word‬‬
‫‪Annual reports‬‬
‫‪Assets‬‬
‫‪Assurance Services‬‬
‫‪Attribute‬‬
‫‪Audit Report‬‬
‫‪Auditing‬‬
‫‪Auditor‬‬
‫‪Available – for – Sale Securities‬‬
‫‪Bad Debts‬‬
‫‪Balance Sheet‬‬
‫‪Bargain purchase option‬‬
‫اﻟﻔﺮوض اﻟﻤﺤﺎﺳﺒﯿﺔ اﻟﺮﺋﯿﺴﯿﺔ‬
‫‪Basic Accounting Assumptions‬‬
‫اﻟﻤﺒﺎدئ اﻟﻤﺤﺎﺳﺒﯿﺔ اﻟﺮﺋﯿﺴﯿﺔ‬
‫‪Basic Accounting Principles‬‬
‫أﺳﺲ ﺗﻮﺣﯿﺪ اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟﯿﺔ‬
‫ﻣﺠﻠﺲ اﻹدارة‬
‫‪Basis of Consolidation‬‬
‫‪Board of Directors‬‬
‫ﺧﺼﻢ إﺻﺪار اﻟﺴﻨﺪات‬
‫‪Bonds Discount‬‬
‫ﻋﻼة إﺻﺪار اﻟﺴﻨﺪات‬
‫‪Bonds Premium‬‬
‫اﻟﺴﻨﺪات‬
‫اﻟﻘﯿﻤﺔ اﻟﺪﻓﺘﺮﻳﺔ‬
‫ﻣﻮازﻧﺔ ﺗﻘﺪﻳﺮﻳﺔ‬
‫اﻟﻤﻨﺸﺄة )اﻟﻮﺣﺪة( اﻻﻗﺘﺼﺎدﻳﺔ‬
‫ﻋﻤﻠﯿﺔ ﺗﺠﺎرﻳﺔ‬
‫اﻧﻀﻤﺎم اﻟﺸﺮﻛﺎت‬
‫اﻟﻤﺸﺘﺮي ‪ /‬اﻟﻤﺆﺟﺮ‬
‫ﺷﺮط اﻻﺳﺘﺪﻋﺎء ‪ -‬ﻟﻸﺳﮫﻢ اﻟﻤﻤﺘﺎزة و اﻟﺴﻨﺪات‬
‫رأس اﻟﻤﺎل‬
‫ﺣﺴﺎب رأس اﻟﻤﺎل‬
‫ﻧﻔﻘﺔ رأﺳﻤﺎﻟﯿﺔ‬
‫اﻟﻨﻔﻘﺎت اﻟﺮأﺳﻤﺎﻟﯿﺔ‬
‫‪Bonds‬‬
‫‪Book Value‬‬
‫‪Budget‬‬
‫‪Business Entity‬‬
‫‪Business Transaction‬‬
‫‪Business Combination‬‬
‫‪Buyer / Lessor‬‬
‫‪Call Provision‬‬
‫‪Capital‬‬
‫‪Capital Account‬‬
‫‪Capital expenditure‬‬
‫‪Capital Expenditures‬‬
‫ﻣﻜﺎﺳﺐ رأﺳﻤﺎﻟﯿﺔ ‪ -‬أرﺑﺎح رأﺳﻤﺎﻟﯿﺔ‬
‫‪Capital Gains‬‬
‫ﻋﻘﻮد اﻹﻳﺠﺎر اﻟﺮأﺳﻤﺎﻟﻲ‬
‫‪Capital leases‬‬
‫ﺧﺴﺎﺋﺮ رأﺳﻤﺎﻟﯿﺔ‬
‫‪Capital Losses‬‬
‫رأس اﻟﻤﺎل‬
‫رﺳﻤﻠﺔ‬
‫رﺳﻤﻠﺔ ﻋﻘﻮد اﻹﻳﺠﺎر‬
‫اﻟﻘﯿﻤﺔ اﻟﺪﻓﺘﺮﻳﺔ‬
‫اﻷﺳﺎس اﻟﻨﻘﺪي اﻟﻤﺤﺎﺳﺒﻲ‬
‫اﻟﻤﻮازﻧﺔ اﻟﻨﻘﺪﻳﺔ ‪ -‬اﻟﻤﯿﺰاﻧﯿﺔ اﻟﺘﻘﺪﻳﺮﻳﺔ ﻟﻠﻨﻘﺪﻳﺔ‬
‫ﻣﺎ ﻳﻌﺎدل اﻟﻨﻘﺪﻳﺔ‬
‫ﺗﺪﻓﻖ ﻧﻘﺪى‬
‫اﻟﺘﺪﻓﻘﺎت اﻟﻨﻘﺪﻳﺔ ﻣﻦ اﻟﻌﻤﻠﯿﺎت اﻟﺘﺸﻐﯿﻠﯿﺔ‬
‫ﻗﺎﺋﻤﺔ اﻟﺘﺪﻓﻘﺎت اﻟﻨﻘﺪﻳﺔ‬
‫اﻟﺘﺪﻓﻘﺎت اﻟﻨﻘﺪﻳﺔ‬
‫اﻟﺘﺪﻓﻘﺎت اﻟﻨﻘﺪﻳﺔ اﻟﺪاﺧﻠﺔ ‪ -‬ﻣﺼﺎدر اﻟﻨﻘﺪﻳﺔ‬
‫اﻟﺘﺪﻓﻘﺎت اﻟﻨﻘﺪﻳﺔ اﻟﺨﺎرﺟﺔ ‪ -‬اﺳﺘﺨﺪاﻣﺎت اﻟﻨﻘﺪﻳﺔ‬
‫اﻟﻨﻘﺪ ‪ -‬اﻟﻨﻘﺪﻳﺔ‬
‫‪Capital‬‬
‫‪Capitalization‬‬
‫‪Capitalization of leases‬‬
‫‪Carrying Value‬‬
‫‪Cash Basis of Accounting‬‬
‫‪Cash Budget‬‬
‫‪Cash Equivalents‬‬
‫‪Cash flow‬‬
‫‪Cash Flow from operations‬‬
‫‪Cash Flows Statement‬‬
‫‪Cash Flows‬‬
‫‪Cash Inflows‬‬
‫‪Cash Outflows - use of cash‬‬
‫‪Cash‬‬
‫‪2‬‬
‫‪Arabic word‬‬
‫اﻟﻤﺤﺎﺳﺐ اﻟﻘﺎﻧﻮﻧﻲ اﻟﻤﺮﺧﺺ ﺣﺴﺐ ﻣﮫﻨﺔ اﻟﻤﺤﺎﺳﺒﺔ ﻓﻲ اﻟﻮﻻﻳﺎت اﻟﻤﺘﺤﺪة‬
‫ﻣﺤﺎﺳﺐ ﻗﺎﻧﻮﻧﻲ ‪ -‬ﻏﺎﻟﺒﺎً ﻓﻲ اﻟﻤﻤﻠﻜﺔ اﻟﻤﺘﺤﺪة‬
‫‪English word‬‬
‫‪Certified Public Accountant‬‬
‫‪Chartered Accountant‬‬
‫اﻟﺘﺒﻮﻳﺐ ‪ -‬اﻟﺘﺼﻨﯿﻒ‬
‫‪Classification‬‬
‫ﺳﻌﺮ ﺻﺮف اﻹﻗﻔﺎل‬
‫‪Closing Exchange Rate‬‬
‫اﻟﺪﻓﻌﺎت اﻟﻤﺘﺴﻠﻤﺔ‬
‫اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟﯿﺔ اﻟﻤﺠﻤﻌﺔ‬
‫ﺣﻤﻠﺔ اﻷﺳﮫﻢ اﻟﻌﺎدﻳﺔ‬
‫اﻷﺳﮫﻢ اﻟﻌﺎدﻳﺔ‬
‫ﺷﺮﻛﺔ‬
‫ﻗﺎﺑﻠﯿﺔ اﻟﻤﻘﺎرﻧﺔ‬
‫ﺑﯿﺎﻧﺎت ﻗﺎﺑﻠﺔ ﻟﻠﻤﻘﺎرﻧﺔ‬
‫ﻣﯿﺰاﻧﯿﺔ اﻟﻤﻘﺎرﻧﺔ‬
‫اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟﯿﺔ اﻟﻤﻘﺎرﻧﺔ‬
‫ﻗﺎﺋﻤﺔ دﺧﻞ ﻣﻘﺎرﻧﺔ‬
‫ﻃﺮﻳﻘﺔ اﻟﻌﻘﻮد اﻟﺘﺎﻣﺔ‬
‫ﺗﺪﻗﯿﻖ اﻹذﻋﺎن ‪ -‬ﻣﺮاﺟﻌﺔ أو ﺗﺪﻗﯿﻖ اﻟﺴﺠﻼت اﻟﻤﺎﻟﯿﺔ ﻟﻤﻨﻈﻤﺔ ﻣﻦ ﺣﯿﺚ ﻣﻄﺎﺑﻘﺘﮫﺎ ﻟﻘﻮاﻧﯿﻦ ﻣﻌﯿﻨﺔ‬
‫ﻣﻜﻮﻧﺎت ﺣﻘﻮق اﻟﻤﻠﻜﯿﺔ )اﻟﻤﺴﺎھﻤﯿﻦ(‬
‫اﻟﺼﯿﺎﻏﺔ اﻟﻨﻈﺮﻳﺔ‬
‫اﻃﺎر ﻓﻜﺮى‬
‫اﻟﺘﺤﻔﻆ‬
‫اﻟﺘﺤﻔﻆ )اﻟﺤﯿﻄﺔ واﻟﺤﺬر(‬
‫ﺳﯿﺎﺳﺔ اﻟﺤﯿﻄﺔ و اﻟﺤﺬر ‪ -‬اﻟﺘﺤﻔﻆ‬
‫‪Collected Payments‬‬
‫‪Combined Financial Statements‬‬
‫‪Common Stock Holders‬‬
‫‪Common Stock‬‬
‫‪Company‬‬
‫‪Comparability‬‬
‫‪Comparable data‬‬
‫‪Comparative Balance Sheet‬‬
‫‪Comparative Financial Statements‬‬
‫‪Comparative Income Statement‬‬
‫‪Completed Contract Method‬‬
‫‪Compliance Audit‬‬
‫‪Components of share holders’ equity‬‬
‫‪Conceptual Formulation‬‬
‫‪Conceptual framework‬‬
‫‪Conservation‬‬
‫)‪Conservatism (prudence‬‬
‫‪Conservatism‬‬
‫إﻧﺪﻣﺎج‬
‫‪Consilidation‬‬
‫اﻟﺜﺒﺎت‬
‫‪Consistency‬‬
‫ﻣﺒﺪأ اﻻﺗﺴﺎق ‪ -‬اﻟﺜﺒﺎت‬
‫اﻟﺜﺒﺎت ‪ -‬اﻻﺗﺴﺎق‬
‫اﻟﻮﺣﺪات اﻟﻤﺤﺎﺳﺒﯿﺔ اﻟﻤﻨﺪﻣﺠﺔ‬
‫اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟﯿﺔ اﻟﻤﻮﺣﺪة‬
‫إﺟﺮاءات ﺗﻮﺣﯿﺪ اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟﯿﺔ‬
‫ﻗﺎﺋﻤﺔ اﻟﻤﺮﻛﺰ اﻟﻤﺎﻟﻲ اﻟﻤﻮﺣﺪة‬
‫اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟﯿﺔ ﻋﻠﻰ أﺳﺎس وﺣﺪة ﻧﻘﺪ ﻣﺘﺠﺎﻧﺴﺔ‬
‫اﻳﺮادات ﻋﻘﻮد اﻟﺘﺸﯿﯿﺪ‬
‫اﻟﻤﻜﺎﺳﺐ واﻟﺨﺴﺎﺋﺮ اﻟﻤﺤﺘﻤﻠﺔ‬
‫اﻟﺘﺰام ﻣﺤﺘﻤﻞ‬
‫ﺣﺴﺎب ﻣﻘﺎﺑﻞ ‪ -‬ﺣﺴﺎب ﻋﻜﺴﻲ‬
‫رأس اﻟﻤﺎل اﻟﻤﺴﺎھﻢ ﺑﻪ‬
‫اﻟﺴﯿﻄﺮة‬
‫اﻟﻤﻨﺸﺄة اﻟﻤﺴﯿﻄﺮة‬
‫ﺣﺼﺔ اﻟﺴﯿﻄﺮة‬
‫ﻗﺎﺑﻠﯿﺔ اﻟﺘﺤﻮﻳﻞ ‪ -‬ﻣﻦ أﺳﮫﻢ ﻣﻤﺘﺎزة أو ﺳﻨﺪات إﻟﻰ أﺳﮫﻢ ﻋﺎدﻳﺔ‬
‫ﺳﻨﺪات ﻗﺎﺑﻠﺔ ﻟﻠﺘﺤﻮل إﻟﻰ أﺳﮫﻢ ﻋﺎدﻳﺔ‬
‫أﺳﮫﻢ ﻣﻤﺘﺎزة ﻗﺎﺑﻠﺔ ﻟﻠﺘﺤﻮل إﻟﻰ أﺳﮫﻢ ﻋﺎدﻳﺔ‬
‫ﺣﻖ اﻟﺘﺄﻟﯿﻒ‬
‫أرﺑﺎح اﻟﺸﺮﻛﺎت اﻟﻤﺴﺎھﻤﺔ‬
‫ﺷﺮﻛﺔ ﻣﺴﺎھﻤﺔ‬
‫ﺗﻜﻠﻔﺔ‬
‫‪Consistency Principle‬‬
‫‪Consistency‬‬
‫‪Consolidated Accounting Entities‬‬
‫‪Consolidated Financial Statements‬‬
‫‪Consolidation Procedures‬‬
‫‪Consonlidated Balance Sheet‬‬
‫‪Constant-Dollar Financial Statements‬‬
‫‪Construction revenues‬‬
‫‪Contingent gains and losses‬‬
‫)‪Contingent liability (contingency‬‬
‫‪Contra Account‬‬
‫‪Contributed Capital‬‬
‫‪Control‬‬
‫‪Controlling Enterprise‬‬
‫‪Controlling Interest‬‬
‫‪Conversion‬‬
‫‪Convertable Bonds‬‬
‫‪Convertible Stock Preferred‬‬
‫‪Copyright‬‬
‫‪Corporate Earnings‬‬
‫‪Corporation‬‬
‫‪Cost‬‬
‫‪3‬‬
‫‪Arabic word‬‬
‫ﻃﺮﻳﻘﺔ اﻟﺘﻜﻠﻔﺔ ـ إﻟﻰ ـ اﻟﺘﻜﻠﻔﺔ‬
‫ﻗﯿﺪ اﻟﺘﻜﻠﻔﺔ ‪ /‬اﻟﻤﻨﻔﻌﺔ ‪ -‬أي ﻳﺠﺐ أن ﺗﻜﻮن اﻟﺘﻜﻠﻔﺔ أﻗﻞ ﻣﻦ اﻟﻤﻨﻔﻌﺔ‬
‫ﺗﻘﺪﻳﺮات اﻟﺘﻜﺎﻟﯿﻒ‬
‫ﺗﻜﻠﻔﺔ اﻟﺒﻀﺎﻋﺔ اﻟﻤﺒﺎﻋﺔ‬
‫ﻣﺒﺪأ اﻟﺘﻜﻠﻔﺔ‬
‫ﻃﺮﻳﻘﺔ اﺳﺘﺮداد اﻟﺘﻜﻠﻔﺔ‬
‫ﻋﻠﻰ اﻟﺤﺴﺎب ‪ -‬اﻟﺠﺎﻧﺐ اﻟﺪاﺋﻦ‬
‫اﻟﺪاﺋﻨﻮن‬
‫ﻃﺮﻳﻘﺔ اﻟﺒﻨﻮد اﻟﻤﺘﺪاوﻟﺔ وﻏﯿﺮ اﻟﻤﺘﺪاوﻟﺔ‬
‫‪English word‬‬
‫‪Cost – to – Cost basis‬‬
‫‪Cost / Benefit Relationship‬‬
‫‪Cost Estimates‬‬
‫‪Cost of Goods Sold‬‬
‫‪Cost Principle‬‬
‫‪Cost Recovery Method‬‬
‫‪Credit‬‬
‫‪Creditors‬‬
‫‪Current- Non Current Method‬‬
‫أﺻﻮل ﻣﺘﺪاوﻟﺔ‬
‫‪Current assets‬‬
‫اﻷﺻﻮل اﻟﻤﺘﺪاوﻟﺔ‬
‫‪Current Assets‬‬
‫اﻟﻤﺤﺎﺳﺒﺔ ﻋﻠﻰ أﺳﺎس اﻟﺘﻜﻠﻔﺔ اﻟﺠﺎرﻳﺔ‬
‫ﻣﺪﺧﻞ اﻟﺘﻜﻠﻔﺔ اﻟﺠﺎرﻳﺔ‬
‫اﻟﺘﻜﻠﻔﺔ اﻟﺠﺎرﻳﺔ ‪ -‬اﻟﺘﻜﻠﻔﺔ اﻻﺳﺘﺒﺪاﻟﯿﺔ‬
‫‪Current Cost Accounting‬‬
‫‪Current Cost Approach‬‬
‫‪Current Cost‬‬
‫ﺳﻌﺮ اﻟﺼﺮف اﻟﺠﺎري‬
‫‪Current Exchange Rate‬‬
‫اﻻﻟﺘﺰاﻣﺎت اﻟﻤﺘﺪاوﻟﺔ‬
‫‪Current Liabilities‬‬
‫ﻗﻮة ﺷﺮاﺋﯿﺔ ﺟﺎرﻳﺔ‬
‫ﻃﺮﻳﻘﺔ ﺳﻌﺮ اﻟﺼﺮف اﻟﺠﺎري‬
‫ﺗﺠﻤﯿﻊ اﻟﺒﯿﺎﻧﺎت‬
‫ﺗﺎرﻳﺦ اﻹﻋﻼن ﻋﻦ ﺗﻮزﻳﻊ أرﺑﺎح اﻷﺳﮫﻢ‬
‫ﺗﺎرﻳﺦ دﻓﻊ أرﺑﺎح اﻷﺳﮫﻢ‬
‫اﻟﺘﺎرﻳﺦ اﻟﺬي ﻳﻜﻮن ﻓﯿﻪ اﻟﻤﺴﺎھﻢ ﻣﺴﺠﻼً ﻟﺪى اﻟﺸﺮﻛﺔ‬
‫وﻛﻼء ‪ -‬ﺟﻤﻊ وﻛﯿﻞ‬
‫ﺳﻨﺪات ﺑﺪون ﺿﻤﺎن ﻋﯿﻨﻲ‬
‫اﻟﺠﺎﻧﺐ اﻟﻤﺪﻳﻦ‬
‫أوراق ﻣﺎﻟﯿﺔ ﺗﻤﺜﻞ دﻳﻮن ﻋﻠﻰ اﻟﻐﯿﺮ‬
‫اﻟﻤﺪﻳﻨﻮن‬
‫‪Current Purchasing Power‬‬
‫‪Current Rate Method‬‬
‫‪Data Collection‬‬
‫‪Date of Declaration‬‬
‫‪Date of Payment‬‬
‫‪Date of Record‬‬
‫‪Dealers‬‬
‫‪Debenture Bonds‬‬
‫)‪Debit (Dr.‬‬
‫‪Debt Securities‬‬
‫‪Debtors‬‬
‫ﻧﻔﻘﺎت ﻣﺆﺟﻠﺔ‬
‫‪Deferred expenditure‬‬
‫إﺟﻤﺎﻟﻲ اﻟﺮﺑﺢ اﻟﻤﺆﺟﻞ ‪ -‬إﺟﻤﺎﻟﻲ اﻟﺮﺑﺢ ﻏﯿﺮ اﻟﻤﺤﻘﻖ‬
‫‪Deffered Gross Profit‬‬
‫ﻋﺠﺰ ‪ -‬ﺑﺎﻟﺴﺎﻟﺐ‬
‫اﻟﻤﺴﺎھﻤﺔ اﻟﺤﺪﻳﺔ ﻟﻠﻘﺴﻢ‬
‫اﻟﻨﻔﺎذ ‪ -‬ﻟﻸﺻﻮل اﻻﺳﺘﺨﺮاﺟﯿﺔ أو اﻟﻤﺼﺎدر اﻟﻄﺒﯿﻌﯿﺔ‬
‫اﻟﺘﻜﻠﻔﺔ اﻟﻘﺎﺑﻠﺔ ﻟﻼﺳﺘﮫﻼك‬
‫اﻹﺳﺘﮫﻼك‬
‫‪Deficit‬‬
‫‪Departmental Contribution Margin‬‬
‫‪Depletion‬‬
‫‪Depreciable cost‬‬
‫‪Depreciation‬‬
‫ﻣﺼﺮوف اﻻﺳﮫﺘﻼك‬
‫‪Depreciation Expense‬‬
‫ﻃﺮق اﻻﺳﺘﮫﻼك‬
‫‪Depreciation Methods‬‬
‫ﺗﺼﻤﯿﻢ‬
‫‪Design‬‬
‫اﻟﺘﻄﻮﻳﺮ‬
‫‪Development‬‬
‫ﺗﻜﻠﻔﺔ ﻣﺒﺎﺷﺮة‬
‫ﻧﻈﺎم اﻟﺘﻜﺎﻟﯿﻒ اﻟﻤﺒﺎﺷﺮة‬
‫ﻋﻘﻮد اﻹﻳﺠﺎر اﻟﺘﻤﻮﻳﻠﻲ‬
‫اﻟﻄﺮﻳﻘﺔ اﻟﻤﺒﺎﺷﺮة ﻻﺣﺘﺴﺎب ﺻﺎﻓﻲ اﻟﻨﻘﺪﻳﺔ اﻟﻤﺘﺄﺗﯿﺔ‬
‫‪Direct Cost‬‬
‫‪Direct Costing System‬‬
‫)‪Direct financing leases (US‬‬
‫‪Direct Method‬‬
‫ﻣﻠﻜﯿﺔ ﻣﺒﺎﺷﺮة‬
‫‪Direct ownership‬‬
‫ﺗﺤﺪﻳﺪ ﺳﻌﺮ اﻟﺼﺮف ﺑﺎﻷﺳﻠﻮب اﻟﻤﺒﺎﺷﺮ‬
‫‪Direct Quotation‬‬
‫ﻋﺪم إﻋﻄﺎء رأي‬
‫اﻹﻓﺼﺎح‬
‫‪Disclaimer of Opinion‬‬
‫‪Disclosure‬‬
‫‪4‬‬
‫‪Arabic word‬‬
‫اﻧﺸﻄﺔ ﻣﺴﺘﺒﻌﺪة‬
‫ﺧﺼﻢ‬
‫ﻣﻘﺪار اﻟﻔﺮق ﺑﯿﻦ ﺳﻌﺮ اﻟﺼﺮف اﻵﺟﻞ وﺳﻌﺮ اﻟﺼﺮف اﻟﻔﻮري‬
‫ﻣﻌﺪل اﻟﺨﺼﻢ ‪ -‬ﻣﻌﺪل اﻟﺤﺴﻢ‬
‫ﺗﻮزﻳﻌﺎت أرﺑﺎح‬
‫اﻟﺘﻨﻘﯿﺐ‬
‫اﻟﺘﺠﺎرة اﻹﻟﻜﺘﺮوﻧﯿﺔ‬
‫اﻟﻔﺎﺋﺾ اﻟﻤﺤﺘﺠﺰ‬
‫اﻛﺘﺴﺎب اﻹﻳﺮاد‬
‫أرﺑﺎح‬
‫رﺑﺤﯿﺔ اﻟﺴﮫﻢ )اﻟﻌﺎﺋﺪ ﻋﻠﻰ اﻟﺴﮫﻢ(‬
‫اﻟﻤﻨﺎﻓﻊ اﻻﻗﺘﺼﺎدﻳﺔ‬
‫اﻟﻤﻨﺸﺄت )اﻟﻮﺣﺪات( اﻻﻗﺘﺼﺎدﻳﺔ‬
‫ﻓﺮض اﻟﻮﺣﺪة اﻻﻗﺘﺼﺎدﻳﺔ اﻟﻤﺴﺘﻘﻠﺔ‬
‫اﻟﻌﻤﺮ اﻹﻗﺘﺼﺎدي‬
‫ﻃﺮﻳﻘﺔ ﺳﻌﺮ اﻟﻔﺎﺋﺪة اﻟﺴﺎﺋﺪ‬
‫ﻣﻌﺪل اﻟﻔﺎﺋﺪة اﻟﻔﻌﻠﻲ‬
‫ﻣﻔﮫﻮم اﻟﻮﺣﺪة اﻟﻤﺤﺎﺳﺒﯿﺔ‬
‫ﻃﺮﻳﻘﺔ اﻟﻘﯿﻤﺔ اﻹﺣﻼﻟﯿﺔ ﻟﻸﺻﻞ‬
‫ﻣﻌﺪات‬
‫ﺣﻘﻮق اﻟﻤﻠﻜﯿﺔ‬
‫ﻃﺮﻳﻘﺔ ﺣﻖ اﻟﻤﻠﻜﯿﺔ ‪ -‬ﻧﺴﺒﺔ اﻟﻤﻠﻜﯿﺔ‬
‫أوراق ﻣﺎﻟﯿﺔ ﺗﻤﺜﻞ ﺣﻘﻮق ﻣﻠﻜﯿﺔ‬
‫اﻻﻟﺘﺰام اﻟﻤﻘﺪر‬
‫ﺳﻌﺮ اﻓﺘﺮاﺿﻲ ‪ -‬ﺳﻌﺮ ﺗﻘﺪﻳﺮي‬
‫دﻟﯿﻞ‬
‫ﺧﺴﺎﺋﺮ ﺗﺤﻮﻳﻞ ﻋﻤﻼت أﺟﻨﺒﯿﺔ‬
‫‪English word‬‬
‫‪Discontinued operations‬‬
‫‪Discount‬‬
‫‪Discount Premium‬‬
‫‪Discount Rate‬‬
‫‪Dividend‬‬
‫‪Drilling‬‬
‫‪E-Commerce‬‬
‫‪Earned Surplus‬‬
‫‪Earning of Revenue‬‬
‫‪Earnings‬‬
‫)‪Earnings per share (EPS‬‬
‫‪Economic Benefits‬‬
‫‪Economic Entities‬‬
‫‪Economic Entity Assumption‬‬
‫‪Economic life‬‬
‫‪Effective interest method‬‬
‫‪Effective Interest Rate‬‬
‫‪Entity concept‬‬
‫‪Entry Value Method‬‬
‫‪equipment‬‬
‫)‪Equity (Owners’ equity‬‬
‫‪Equity Method‬‬
‫‪Equity Securities‬‬
‫‪Estimated Liability‬‬
‫‪Estimated Price‬‬
‫‪Evidence‬‬
‫‪Exchange Conversion Losses‬‬
‫أﺳﻌﺎر اﻟﺼﺮف‬
‫‪Exchange Rates‬‬
‫ﻋﻤﻠﯿﺔ ﺗﺒﺎدﻟﯿﺔ‬
‫‪Exchange Transaction‬‬
‫ﺗﻜﻠﻔﺔ ﺗﻨﻔﯿﺬ اﻟﻌﻘﺪ‬
‫‪Executory cost‬‬
‫ﻃﺮﻳﻘﺔ اﻟﻘﯿﻤﺔ اﻟﺒﯿﻌﯿﺔ ﻟﻸﺻﻞ‬
‫‪Exit Value Method‬‬
‫اﻟﺨﺴﺎرة اﻟﻤﺘﻮﻗﻌﺔ ﻋﻦ اﻟﻌﻘﺪ‬
‫‪Expected loss on Contract‬‬
‫ﻧﻔﻘﺔ‬
‫ﻣﺼﺮوف‬
‫اﻻﺳﺘﻜﺸﺎف‬
‫اﻟﻔﺮق ﺑﯿﻦ ﻗﯿﻤﺔ اﻵﺟﻞ وﻗﯿﻤﺔ اﻻﻟﺘﺰام اﻟﺬي ﻧﺸﺄ ﺑﺴﺒﺒﻪ‬
‫اﻻﺳﺘﺨﺮاج‬
‫‪Expenditure‬‬
‫‪Expense‬‬
‫‪Exploration‬‬
‫‪Exposed Net Asset Position‬‬
‫‪Extraction‬‬
‫اﻟﺼﻨﺎﻋﺎت اﻻﺳﺘﺨﺮاﺟﯿﺔ‬
‫‪Extractive Industries‬‬
‫ﺑﻨﻮد ﻏﯿﺮ ﻋﺎدﻳﺔ ‪ -‬ﺑﻨﻮد اﺳﺘﺜﻨﺎﺋﯿﺔ‬
‫‪Extraordinary Items‬‬
‫اﻟﻘﯿﻤﺔ اﻟﻌﺎدﻟﺔ‬
‫ﻗﯿﻤﺔ اﻟﺘﻐﺬﻳﺔ اﻟﻌﻜﺴﯿﺔ‬
‫ﻣﺠﻠﺲ ﻣﻌﺎﻳﯿﺮ اﻟﻤﺤﺎﺳﺒﺔ اﻟﻤﺎﻟﯿﺔ ‪ -‬ﻓﻲ أﻣﺮﻳﻜﺎ‬
‫‪Fair value‬‬
‫‪Feedback Value‬‬
‫)‪Finacial Accounting Standards Board (FASB‬‬
‫اﻟﺘﻨﺒﺆ اﻟﻤﺎﻟﻲ‬
‫‪Finacial Forecast‬‬
‫ﺗﻜﻠﻔﺔ ﺗﻤﻮﻳﻞ‬
‫‪Finance charge‬‬
‫اﻹﻳﺠﺎر اﻟﺘﻤﻮﻳﻠﻲ‬
‫اﻟﻤﺤﺎﺳﺒﺔ اﻟﻤﺎﻟﯿﺔ‬
‫)‪Finance Lease (UK‬‬
‫‪Financial Accounting‬‬
‫‪5‬‬
English word
Financial assets
Financial liabilities
Financial Reporting
Financial statements
Financing Activities
First-in-first-out (FIFO)
Arabic word
‫أﺻﻮل ﻣﺎﻟﯿﺔ‬
‫ﺧﺼﻮم ﻣﺎﻟﯿﺔ‬
‫ اﻹﻋﻼم اﻟﻤﺎﻟﻲ‬- ‫ﻧﺸﺮ اﻟﺘﻘﺎرﻳﺮ اﻟﻤﺎﻟﯿﺔ‬
‫اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟﯿﺔ‬
‫اﻷﻧﺸﻄﺔ اﻟﺘﻤﻮﻳﻠﯿﺔ‬
‫ﻃﺮﻳﻘﺔ اﻟﻮارد أوﻻ ﺻﺎدر أوﻻ‬
Fiscal Year
‫اﻟﺴﻨﺔ اﻟﻤﺎﻟﯿﺔ‬
Fixed Asset
‫اﻷﺻﻞ اﻟﺜﺎﺑﺖ‬
Fixed Asset Depreciable Cost
Fixed Price Contracts
Foreign Currencies
Foreign Currency Statements
Foreign Exchange Rate
Foreign Transaction
Format
Forward Exchange Contract
Forward or Future Exchange Rate
Franchise Agreement Obligations
Free Exchange Rate
Freight-in
Full Disclosoure Principle
Functional Currency
Functional Requirements
Funds
Future Benefits
Gains
General Price Index
General Price Level Adjusted Historical Cost (GPLA)
General Price Level
Generally Accepted Accounting Principles (GAAP)
Generally Accepted Auditing Standards (GAAS)
‫ﺗﻜﻠﻔﺔ اﻻﺻﻞ اﻟﺜﺎﺑﺖ اﻟﻘﺎﺑﻠﺔ ﻟﻼﺳﺘﮫﻼك‬
ُ‫اﻟﻌﻘﻮد ذات اﻟﺴﻌﺮ اﻟﻤﺤﺪد ﺳﻠﻔﺎ‬
‫ﻋﻤﻼت أﺟﻨﺒﯿﺔ‬
‫ﻋﻤﻠﯿﺔ ﻣﺎﻟﯿﺔ ﺗﻢ ﺗﺤﺪﻳﺪ ﻗﯿﻤﺘﮫﺎ ﺑﺎﻟﻌﻤﻠﺔ اﻷﺟﻨﺒﯿﺔ‬
‫ﺳﻌﺮ اﻟﺼﺮف ﻟﻠﻌﻤﻼت اﻷﺟﻨﺒﯿﺔ‬
‫ﺻﻔﻘﺔ ﺗﺤﺪﻳﺪ ﻗﯿﻤﺘﮫﺎ ﺑﺎﻟﻌﻤﻠﺔ اﻷﺟﻨﺒﯿﺔ‬
‫ﺷﻜﻞ ﻋﺮض اﻟﻘﺎﺋﻤﺔ اﻟﻤﺎﻟﯿﺔ‬
‫ﻋﻘﺪ ﺻﺮف آﺟﻞ‬
‫ﺳﻌﺮ اﻟﺼﺮف اﻟﻤﺤﺪد ﻣﺴﺒﻘﺎ‬
‫اﻻﻟﺘﺰاﻣﺎت اﻟﻤﺒﺪﺋﯿﺔ ﻻﺗﻔﺎﻗﯿﺔ اﻻﻣﺘﯿﺎز‬
‫ﺳﻌﺮ اﻟﺼﺮف اﻟﺤﺮ‬
‫ﺗﻜﻠﻔﺔ اﻟﻨﻘﻞ ﻟﻠﺪاﺧﻞ‬
‫ﻣﺒﺪأ اﻻﻓﺼﺎح اﻟﺘﺎم‬
‫اﻟﻌﻤﻠﺔ اﻟﻮﻇﯿﻔﯿﺔ‬
‫ﻣﺘﻄﻠﺒﺎت وﻇﯿﻔﯿﺔ‬
‫اﻷﻣﻮال‬
‫اﻟﻤﻨﺎﻓﻊ اﻟﻤﺴﺘﻘﺒﻠﯿﺔ‬
‫ﻣﻜﺎﺳﺐ‬
‫اﻟﺮﻗﻢ اﻟﻘﯿﺎﺳﻲ ﻟﻠﻤﺴﺘﻮى اﻟﻌﺎم ﻟﻸﺳﻌﺎر‬
‫ﻣﺪﺧﻞ اﻟﺘﻜﻠﻔﺔ اﻟﺘﺎرﻳﺨﯿﺔ اﻟﻤﻌﺪﻟﺔ‬
‫اﻟﻤﺴﺘﻮى اﻟﻌﺎم ﻟﻸﺳﻌﺎر‬
ً‫اﻟﻤﺒﺎدئ اﻟﻤﺤﺎﺳﺒﯿﺔ اﻟﻤﺘﻌﺎرف ﻋﻠﯿﮫﺎ و اﻟﻤﻘﺒﻮﻟﺔ ﻋﻤﻮﻣﺎ‬
ً‫ﻣﻌﺎﻳﯿﺮ اﻟﺘﺪﻗﯿﻖ اﻟﻤﺘﻌﺎرف ﻋﻠﯿﮫﺎ و اﻟﻤﻘﺒﻮﻟﺔ ﻋﻤﻮﻣﺎ‬
GNP Implicit Price Deflator
‫اﻟﺮﻗﻢ اﻟﻘﯿﺎﺳﻲ ﻟﻠﻨﺎﺗﺞ اﻹﺟﻤﺎﻟﻲ اﻟﻘﻮﻣﻲ‬
Going Concern (Continuity)
‫ﻓﺮض اﺳﺘﻤﺮارﻳﺔ اﻟﻤﺸﺮوع‬
Goodwill
Gross Income
Gross investment
Gross margin
Gross margin percentage
Gross Profit
Group
Group Intercompany Transactions
Guarantee Allowance
Guaranteed residual Value
Hedging
Held-to- maturity securities
Hire Purchase
6
‫اﻟﺸﮫﺮة‬
‫ﻣﺠﻤﻞ اﻟﺪﺧﻞ‬
‫اﻻﺳﺘﺜﻤﺎر اﻹﺟﻤﺎﻟﻲ‬
‫ھﺎﻣﺶ اﻟﺮﺑﺢ‬
‫ﻧﺴﺒﺔ ھﺎﻣﺶ اﻟﺮﺑﺢ‬
‫ﻣﺠﻤﻞ اﻟﺮﺑﺢ‬
‫ﻣﺠﻤﻮﻋﺔ‬
‫اﻟﻌﻤﻠﯿﺎت اﻟﻤﺘﺒﺎدﻟﺔ ﺑﯿﻦ ﻣﻨﺸﺂت اﻟﻤﺠﻤﻮﻋﺔ اﻟﻮاﺣﺪة‬
‫ﻣﺨﺼﺼﺎت اﻟﻀﻤﺎن‬
‫اﻟﻘﯿﻤﺔ اﻟﻤﺒﻘﺎة اﻟﻤﻀﻤﻮﻧﺔ‬
‫ﺗﺠﻨﺐ ﻣﺨﺎﻃﺮ ﺗﻐﯿﺮ ﺳﻌﺮ اﻟﻌﻤﻠﺔ‬
‫أوراق ﻣﺎﻟﯿﺔ ﺗﺤﻔﻆ إﻟﻰ ﺗﺎرﻳﺦ اﻻﺳﺘﺤﻘﺎق‬
‫اﻟﺸﺮاء اﻹﻳﺠﺎري‬
‫‪Arabic word‬‬
‫اﻟﺒﯿﻊ اﻹﻳﺠﺎري‬
‫اﻟﺘﻜﻠﻔﺔ اﻟﺘﺎرﻳﺨﯿﺔ‬
‫ﺳﻌﺮ اﻟﺼﺮف اﻟﺘﺎرﻳﺨﻲ ﻟﻠﻌﻤﻠﺔ اﻷﺟﻨﺒﯿﺔ‬
‫‪English word‬‬
‫‪Hire Sale‬‬
‫‪Historical cost‬‬
‫‪Historical Exchange Rate‬‬
‫اﻟﺸﺮﻛﺔ اﻟﻘﺎﺑﻀﺔ‬
‫‪Holding Company‬‬
‫ﻣﻜﺎﺳﺐ اﻟﺤﯿﺎزة‬
‫‪Holding Gains‬‬
‫ﺧﺴﺎﺋﺮ اﻟﺤﯿﺎزة‬
‫‪Holding Losses‬‬
‫اﻟﻘﺎﺑﻠﯿﺔ ﻟﻠﺘﻤﯿﯿﺰ‬
‫‪Identifiable‬‬
‫اﻟﮫﺒﻮط‬
‫‪Impairment‬‬
‫اﻻﻧﺨﻔﺎض ﻓﻲ ﻗﯿﻤﺔ اﻷوراق اﻟﻤﺎﻟﯿﺔ‬
‫ﺳﻌﺮ اﻟﻔﺎﺋﺪة اﻟﻀﻤﻨﯿﺔ )اﻟﻤﺆﺟﺮ(‬
‫ﺗﺤﺴﯿﻦ‬
‫‪Impairment of securities‬‬
‫)‪Implicit interest rate (lessor‬‬
‫‪Improvement‬‬
‫ﺗﺎرﻳﺦ ﻧﺸﺄة اﻹﻳﺠﺎر‬
‫‪Inception of the lease‬‬
‫اﻟﺪﺧﻞ )ﺻﺎﻓﻰ اﻟﺪﺧﻞ(‬
‫)‪Income (Net income‬‬
‫ﻗﺎﺋﻤﺔ اﻟﺪﺧﻞ‬
‫‪Income statement‬‬
‫ﺿﺮﻳﺒﺔ اﻟﺪﺧﻞ‬
‫‪Income Tax‬‬
‫دﺧﻞ‬
‫ﺳﻌﺮ اﻟﻔﺎﺋﺪة ﻋﻠﻰ اﻻﻗﺘﺮاض اﻹﺿﺎﻓﻲ ﻟﻠﻤﺴﺘﺄﺟﺮ‬
‫ﻣﺴﺘﻘﻞ‬
‫اﻟﻄﺮﻳﻘﺔ ﻏﯿﺮ اﻟﻤﺒﺎﺷﺮة ﻟﺘﺤﺪﻳﺪ ﺻﺎﻓﻲ اﻟﻨﻘﺪﻳﺔ اﻟﻤﺘﺄﺗﯿﺔ )اﻟﻤﺴﺘﺨﺪﻣﺔ( ﻣﻦ اﻷﻧﺸﻄﺔ اﻟﺘﺸﻐﯿﻠﯿﺔ‬
‫‪Income‬‬
‫)‪Incremental borrowing rate (lessee‬‬
‫‪Independent‬‬
‫‪Indirect Method‬‬
‫ﻣﻠﻜﯿﺔ ﻏﯿﺮ ﻣﺒﺎﺷﺮة‬
‫‪Indirect ownership‬‬
‫ﺳﻌﺮ اﻟﺼﺮف ﺑﺎﻷﺳﻠﻮب ﻏﯿﺮ اﻟﻤﺒﺎﺷﺮ‬
‫‪Indirect Quotation‬‬
‫اﻟﻤﻤﺎرﺳﺔ اﻟﺼﻨﺎﻋﯿﺔ‬
‫اﻟﺘﻀﺨﻢ‬
‫اﻟﻤﺤﺎﺳﺒﺔ ﻋﻦ اﻟﺘﻀﺨﻢ‬
‫اﻟﺨﻄﻮرة ﻣﻦ أن اﻟﻤﻌﻠﻮﻣﺎت اﻟﻤﺴﺘﻌﻤﻠﺔ ﻹﺗﺨﺎذ اﻟﻘﺮارات ﻏﯿﺮ دﻗﯿﻘﺔ‬
‫اﻟﺘﻜﻠﻔﺔ اﻟﻤﺒﺎﺷﺮة ﻟﻌﻘﺪ اﻹﻳﺠﺎر‬
‫اﻟﺮﻳﻊ اﻻﺑﺘﺪاﺋﻲ ﻟﻼﻣﺘﯿﺎز‬
‫أﺳﻠﻮب اﻟﻤﺪﺧﻼت ﻓﻲ ﺗﺤﺪﻳﺪ ﻧﺴﺒﺔ اﻹﺗﻤﺎم‬
‫اﻟﺸﺮاء ﺑﺎﻟﺘﻘﺴﯿﻂ‬
‫‪Industry Practice‬‬
‫‪Inflation‬‬
‫‪Inflation Accounting‬‬
‫‪Information Risk‬‬
‫‪Initial direct costs‬‬
‫‪Initial Franchise Fee‬‬
‫‪Input Method‬‬
‫‪Installment Purchase‬‬
‫اﻟﺒﯿﻊ ﺑﺎﻟﺘﻘﺴﯿﻂ‬
‫‪Installment Sale‬‬
‫أﺻﻞ ﻏﯿﺮ ﻣﻠﻤﻮس‬
‫‪Intangible asset‬‬
‫أﺻﻮل ﻏﯿﺮ ﻣﻠﻤﻮﺳﺔ‬
‫ﻏﯿﺮ ﻣﻠﻤﻮس‬
‫ﺗﻜﺎﻣﻞ اﻟﻔﺘﺮات‬
‫اﺳﺘﺒﻌﺎد اﻟﻌﻤﻠﯿﺎت اﻟﻤﺘﺒﺎدﻟﺔ ﺑﯿﻦ اﻟﺸﺮﻛﺎت اﻟﻤﻨﺪﻣﺠﺔ‬
‫اﻻﻟﺘﺰاﻣﺎت اﻟﻤﺘﺒﺎدﻟﺔ ﺑﯿﻦ اﻟﺸﺮﻛﺎت اﻟﻤﻨﺪﻣﺠﺔ‬
‫اﻟﻌﻤﻠﯿﺎت اﻟﻤﺘﺒﺎدﻟﺔ ﺑﯿﻦ اﻟﺸﺮﻛﺎت اﻟﻤﻨﺪﻣﺠﺔ‬
‫اﻟﻔﺎﺋﺪة‬
‫ﻗﻮاﺋﻢ )ﺗﻘﺎرﻳﺮ( ﻣﺎﻟﯿﺔ ﻣﺮﺣﻠﯿﺔ‬
‫ﻣﻌﺎﻳﯿﺮ اﻟﻤﺤﺎﺳﺒﺔ اﻟﺪوﻟﯿﺔ‬
‫اﻟﺘﺪﻗﯿﻖ اﻟﺪاﺧﻠﻲ‬
‫ﻧﻈﺎم اﻟﺮﻗﺎﺑﺔ اﻟﺪاﺧﻠﯿﺔ‬
‫‪Intangible Assets‬‬
‫‪Intangible‬‬
‫‪Integral periods‬‬
‫‪Intercompany Elimination‬‬
‫‪Intercompany Liablities‬‬
‫‪Intercompany Transactions‬‬
‫‪Interest‬‬
‫)‪Interim financial statements (reports‬‬
‫)‪Internal Accounting Standards (IAS‬‬
‫‪Internal Auditing‬‬
‫‪Internal Control System‬‬
‫ﻣﻜﺘﺐ ﺿﺮﻳﺒﺔ اﻟﺪﺧﻞ اﻷﻣﺮﻳﻜﻲ‬
‫)‪Internal Revenue Service (IRS‬‬
‫ﻟﺠﻨﺔ ﻣﻌﺎﻳﯿﺮ اﻟﻤﺤﺎﺳﺒﺔ اﻟﺪوﻟﯿﺔ‬
‫)‪International Accounting Standards Committee (IASC‬‬
‫ﻣﻌﯿﺎر اﻟﺘﺪﻗﯿﻖ اﻟﺪوﻟﯿﺔ‬
‫اﻟﻤﺨﺰون ‪ -‬اﻟﺒﻀﺎﻋﺔ‬
‫)‪International Standards on Auditings (ISAs‬‬
‫‪Inventory‬‬
‫‪7‬‬
‫‪Arabic word‬‬
‫اﻷﻧﺸﻄﺔ اﻻﺳﺘﺜﻤﺎرﻳﺔ‬
‫اﺳﺘﺜﻤﺎر‬
‫دﻓﺘﺮ اﻟﯿﻮﻣﯿﺔ‬
‫ﻃﺮﻳﻘﺔ اﻟﻮارد أﺧﯿﺮا ﺻﺎدر أوﻻ‬
‫ﻣﺪﻳﻨﻮ ﻋﻘﻮد اﻹﻳﺠﺎر‬
‫دﻓﻌﺎت اﻹﻳﺠﺎر‬
‫ﻓﺘﺮة اﻹﻳﺠﺎر‬
‫أﺻﻞ ﻣﺴﺘﺄﺟﺮ‬
‫‪English word‬‬
‫‪Investing Activities‬‬
‫‪Investment‬‬
‫‪Journal‬‬
‫‪Last-in-first-out‬‬
‫‪Lease payment receivable‬‬
‫‪Lease payments‬‬
‫‪Lease term‬‬
‫‪Leased asset‬‬
‫اﻟﻤﺴﺘﺄﺟﺮ ‪ -‬ﻋﻘﻮد اﻷﻳﺠﺎر‬
‫‪Leasee‬‬
‫اﻟﻌﻤﺮ اﻟﻨﻈﺎﻣﻲ )اﻟﻘﺎﻧﻮﻧﻲ(‬
‫‪Legal life‬‬
‫اﻟﻤﺆﺟﺮ‬
‫اﻋﺘﻤﺎدات ﺑﻨﻜﯿﺔ ‪ -‬اﻋﺘﻤﺎدات ﻣﺴﺘﻨﺪﻳﺔ‬
‫‪Lessor‬‬
‫‪Letters of Credit‬‬
‫اﻟﺮﻓﻊ اﻟﻤﺎﻟﻲ‬
‫‪Levarage‬‬
‫ﺧﺼﻮم )اﻟﺘﺰاﻣﺎت(‬
‫‪Liabilities‬‬
‫اﻟﻌﻤﻠﺔ اﻟﻤﺤﻠﯿﺔ‬
‫أﺻﻮل ﻃﻮﻳﻠﺔ اﻷﺟﻞ )ﻏﯿﺮ ﻣﺘﺪاوﻟﺔ(‬
‫ﺧﺼﻮم ﻃﻮﻳﻠﺔ اﻷﺟﻞ )ﻏﯿﺮ ﻣﺘﺪاوﻟﺔ(‬
‫ﻋﻘﻮد اﻹﻧﺸﺎء ﻃﻮﻳﻠﺔ اﻷﺟﻞ‬
‫اﺳﺘﺜﻤﺎر ﻃﻮﻳﻞ اﻷﺟﻞ‬
‫إﻟﺘﺰاﻣﺎت ﻃﻮﻳﻠﺔ اﻷﺟﻞ‬
‫ﻗﺎﻋﺪة اﻟﺴﻮق أو اﻟﺘﻜﻠﻔﺔ أﻳﮫﻤﺎ أﻗﻞ‬
‫‪Local Currency‬‬
‫‪Long-term assets‬‬
‫‪Long-term liabilities‬‬
‫‪Long Term Construction Contracts‬‬
‫‪Long Term Investment‬‬
‫‪Long Term Liabilities‬‬
‫‪Lower-of-cost-or-market (LCM) rule‬‬
‫اﻟﻤﺤﺎﻓﻈﺔ ﻋﻠﻰ رأس اﻟﻤﺎل اﻷﺳﻤﻲ‬
‫‪Maintanance of Nominal Capital‬‬
‫اﻟﻤﺤﺎﻓﻈﺔ ﻋﻠﻰ رأس اﻟﻤﺎل اﻟﺤﻘﯿﻘﻲ‬
‫‪Maintanance of Real Capital‬‬
‫اﻷﻏﻠﺒﯿﺔ‬
‫ﺳﻮق‬
‫ﺑﺤﻮث اﻟﺘﺴﻮﻳﻖ‬
‫‪Majority‬‬
‫‪Market‬‬
‫‪Market Research‬‬
‫اﺧﺘﺒﺎرات اﻟﺴﻮق‬
‫‪Market Testing‬‬
‫اﻟﻘﯿﻤﺔ اﻟﺴﻮﻗﯿﺔ‬
‫‪Market Value‬‬
‫اﻷوراق اﻟﻤﺎﻟﯿﺔ ‪ -‬ﻋﻠﻰ ﺷﻜﻞ اﺳﻨﺎد‬
‫اﻷوراق اﻟﻤﺎﻟﯿﺔ ﻋﻠﻰ ﺷﻜﻞ أﺳﮫﻢ‬
‫ﻣﺒﺪأ اﻟﻤﻘﺎﺑﻠﺔ ‪ -‬اﻹﻳﺮادات ﺑﺎﻟﻤﺼﺮوﻓﺎت‬
‫أﺧﻄﺎء ﻣﺎدﻳﺔ‬
‫اﻷھﻤﯿﺔ اﻟﻨﺴﺒﯿﺔ ‪ -‬اﻟﻤﺎدﻳﺔ‬
‫ﺗﺎرﻳﺦ اﻻﺳﺘﺤﻘﺎق‬
‫اﺳﺘﺤﻘﺎق‬
‫أﺳﺎس اﻟﻘﯿﺎس‬
‫‪Marketable Debt Securities‬‬
‫‪Marketable Equity Securities‬‬
‫‪Matching Principle‬‬
‫‪Material Misstatement‬‬
‫‪Materiality‬‬
‫‪Maturity Date‬‬
‫‪Maturity‬‬
‫‪Measurement Basis‬‬
‫ﺗﺤﯿﺰ اﻟﻘﯿﺎس ‪ -‬اﻧﺤﺮاف اﻟﻘﯿﺎس‬
‫‪Measurement Bias‬‬
‫وﺣﺪة اﻟﻘﯿﺎس‬
‫‪Measurement Unit‬‬
‫اﻟﻤﺨﺰون اﻟﺴﻠﻌﻲ‬
‫اﻟﺤﺪ اﻷدﻧﻰ ﻟﺪﻓﻌﺎت اﻹﻳﺠﺎر‬
‫ﺣﺼﺔ اﻷﻗﻠﯿﺔ‬
‫ﻣﺰﻳﺞ اﻟﻤﺒﯿﻌﺎت‬
‫اﻟﻘﻮاﻟﺐ‬
‫ﻃﺮﻳﻘﺔ اﻟﺒﻨﻮد اﻟﻨﻘﺪﻳﺔ ‪ /‬ﻏﯿﺮ اﻟﻨﻘﺪﻳﺔ‬
‫اﻟﺒﻨﻮد اﻟﻨﻘﺪﻳﺔ‬
‫ﻓﺮض وﺣﺪة اﻟﻨﻘﻮد ﻟﻠﻘﯿﺎس‬
‫‪Merchandise Inventory‬‬
‫‪Minimum lease payments‬‬
‫‪Minority Interest‬‬
‫‪Mix of Sales‬‬
‫‪Molds‬‬
‫‪Monetary- Non Monetary Method‬‬
‫‪Monetary Items‬‬
‫‪Monetary Unit Assumption‬‬
‫‪8‬‬
‫‪Arabic word‬‬
‫ﻧﻘﺪﻳﺔ ‪ -‬ﻧﻘﺪ‬
‫اﻟﺮھﻦ‬
‫اﻟﺸﺮﻛﺎت ﻣﺘﻌﺪدة اﻟﺠﻨﺴﯿﺔ‬
‫ﺻﺎﻓﻲ اﻷﺻﻮل ‪ -‬اﻟﻔﺮق ﺑﯿﻦ ﻣﺠﻤﻮع اﻷﺻﻮل و ﻣﺠﻤﻮع اﻹﻟﺘﺰاﻣﺎت‬
‫ﺻﺎﻓﻲ اﻟﺘﺪﻓﻘﺎت اﻟﻨﻘﺪﻳﺔ‬
‫ﺻﺎﻓﻲ اﻟﺪﺧﻞ‬
‫ﺻﺎﻓﻲ اﻻﺳﺘﺜﻤﺎر‬
‫ﺻﺎﻓﻲ اﻟﻘﯿﻤﯿﺔ اﻟﺘﺤﺼﯿﻠﯿﺔ‬
‫‪English word‬‬
‫‪Monetary‬‬
‫‪Mortgage‬‬
‫‪Multinational Corporations‬‬
‫‪Net Assets‬‬
‫‪Net Cash Flows‬‬
‫‪Net Income‬‬
‫‪Net investment‬‬
‫‪Net Realiable Value‬‬
‫ﺻﺎﻓﻲ اﻟﻘﯿﻤﺔ اﻟﺒﯿﻌﯿﺔ اﻟﻘﺎﺑﻠﺔ ﻟﻠﺘﺤﻘﻖ‬
‫‪Net Realizable Value‬‬
‫ﺻﺎﻓﻲ رأس اﻟﻤﺎل اﻟﻌﺎﻣﻞ‬
‫‪Net Working Capital‬‬
‫اﻟﺤﯿﺎد‬
‫اﻟﻘﯿﻤﺔ اﻷﺳﻤﯿﺔ‬
‫ورﻗﺔ ﺗﺠﺎرﻳﺔ ﻻ ﺗﺤﻤﻞ ﻓﺎﺋﺪة‬
‫ﻋﻘﻮد اﻹﻳﺠﺎر ﻏﯿﺮ اﻟﻘﺎﺑﻠﺔ ﻟﻺﻟﻐﺎء‬
‫ﺣﺼﺔ ﺣﻘﻮق اﻟﻤﻠﻜﯿﺔ ﻏﯿﺮ اﻟﻤﺴﯿﻄﺮة‬
‫اﻟﺒﻨﻮد ﻏﯿﺮ اﻟﻨﻘﺪﻳﺔ‬
‫اﻟﻄﺎﻗﺔ اﻟﻌﺎدﻳﺔ‬
‫أوراق اﻟﺪﻓﻊ‬
‫أوراق اﻟﻘﺒﺾ‬
‫اﻟﻤﻮﺿﻮﻋﯿﺔ‬
‫ﺳﻌﺮ اﻟﺼﺮف اﻟﺮﺳﻤﻲ أو اﻟﺜﺎﺑﺖ ﻟﻠﻌﻤﻠﺔ اﻷﺟﻨﺒﯿﺔ‬
‫‪Neutrality‬‬
‫‪Nominal Value‬‬
‫‪Non-Interest Bearing Note‬‬
‫‪Non cancelable leases‬‬
‫‪Non Controling Interest‬‬
‫‪Nonmonetary Items‬‬
‫‪Normal capacity‬‬
‫‪Notes Payable‬‬
‫‪Notes Receivable‬‬
‫‪Objectivity‬‬
‫‪Official or Fixed Rate‬‬
‫أﻷﻧﺸﻄﺔ اﻟﺘﺸﻐﯿﻠﯿﺔ‬
‫‪Operating activities‬‬
‫اﻟﻤﺼﺎرﻳﻒ اﻟﺘﺸﻐﯿﻠﯿﺔ‬
‫‪Operating Expenses‬‬
‫رﺑﺢ اﻟﻌﻤﻠﯿﺎت ‪ -‬اﻟﺮﺑﺢ اﻟﺘﺸﻐﯿﻠﻲ‬
‫ﻋﻘﻮد اﻹﻳﺠﺎر اﻟﺘﺸﻐﯿﻠﻲ‬
‫ﻋﻤﻠﯿﺔ ‪ -‬ﺗﺸﻐﯿﻞ‬
‫‪Operating Income‬‬
‫‪Operating leases‬‬
‫‪operation‬‬
‫ﻣﺮاﺟﻌﺔ اﻹﺟﺮاءات اﻟﺘﺸﻐﯿﻠﯿﺔ ﻟﻤﻨﻈﻤﺔ ﻟﺘﻘﯿﯿﻢ اﻟﻜﻔﺎءة و اﻟﻔﻌﺎﻟﯿﺔ‬
‫‪Operational Audit‬‬
‫ﺗﻜﺎﻟﯿﻒ اﻟﺘﺄﺳﯿﺲ‬
‫‪Organization Cost‬‬
‫ﻣﺮﺣﻠﺔ اﻹﻧﺸﺎء‬
‫اﻧﺨﻔﺎض ﻏﯿﺮ ﻣﺆﻗﺖ‬
‫أﺳﻠﻮب اﻟﻤﺨﺮﺟﺎت ﻓﻲ ﺗﺤﺪﻳﺪ ﻧﺴﺒﺔ اﻹﻧﺠﺎز‬
‫‪Organization Period‬‬
‫‪Other-than- temporary impairment‬‬
‫‪Output Method‬‬
‫ﺣﻘﻮق أﺻﺤﺎب اﻟﻤﺸﺮوع‬
‫‪Owners Equity‬‬
‫رأس اﻟﻤﺎل اﻻﺿﺎﻓﻲ زﻳﺎدة ﻋﻦ رأس اﻟﻤﺎل‬
‫‪Paid in Capital‬‬
‫اﻟﺸﺮﻛﺔ اﻷم‬
‫ﺷﺮﻛﺔ ﺗﻀﺎﻣﻦ ‪ -‬أﺷﺨﺎص‬
‫ﺑﺮاءة اﺧﺘﺮاع‬
‫ﻣﺮاﺟﻌﺔ ﻣﺪﻗﻘﯿﻦ ﻗﺎﻧﻮﻧﯿﯿﻦ ﺑﺸﻜﻞ دوري ﻟﺸﺮﻛﺔ ﺗﺪﻗﯿﻖ ﻣﻦ ﺣﯿﺚ اﻟﺘﺰاﻣﮫﺎ ﺑﻨﻈﺎم رﻗﺎﺑﺔ اﻟﻜﻔﺎءة‬
‫ﺗﻘﺎﻋﺪ‬
‫ﻧﺴﺒﺔ اﻹﻧﺠﺎز أو ﻧﺴﺒﺔ اﻹﺗﻤﺎم‬
‫ﻣﺒﺪأ ﻧﺴﺒﺔ اﻹﻧﺠﺎز‬
‫ﻧﻈﺎم اﻟﻤﺨﺰون اﻟﺪورى‬
‫اﻟﻮﺣﺪات اﻟﺼﻨﺎﻋﯿﺔ اﻟﺘﺠﺮﻳﺒﯿﺔ‬
‫اﻟﺘﺨﻄﯿﻂ‬
‫أﺻﻮل اﻟﻤﺼﻨﻊ ﻃﻮﻳﻠﺔ اﻷﺟﻞ‬
‫أﺻﻮل ‪ -‬ﻓﻲ ﻣﺼﻨﻊ‬
‫اﻷﺣﺪاث اﻟﻼﺣﻘﺔ‬
‫‪Parent Company‬‬
‫‪Partnership‬‬
‫‪Patent‬‬
‫‪Peer Review‬‬
‫‪Pension‬‬
‫‪Percentage of Completion Method‬‬
‫‪Percentage of Completion Principle‬‬
‫‪Periodic inventory system‬‬
‫‪Pilot Plants‬‬
‫‪Planning‬‬
‫‪Plant Assets‬‬
‫‪plant‬‬
‫‪Post-balance-sheet events‬‬
‫‪9‬‬
English word
Pre-operating Cost
Prediction
Arabic word
‫ﺗﻜﺎﻟﯿﻒ ﻣﺎ ﻗﺒﻞ اﻟﺘﺸﻐﯿﻞ‬
‫ﺗﻨﺒﺆ‬
Predictive Value
‫اﻟﻘﯿﻤﺔ اﻟﺘﻨﺒﺆﻳﺔ‬
preferred Stock
‫اﻷﺳﮫﻢ اﻟﻤﻤﺘﺎزة‬
Premium
Prepaid Expenses
Prepaid Insurance
Price Index
Price Level Changes
Prior-period adjustments
Processes
Production Lines
Productive Life
‫ﻋﻼوة إﺻﺪار‬
ً‫ﻣﺼﺮوﻓﺎت ﻣﺪﻓﻮﻋﺔ ﻣﻘﺪﻣﺎ‬
‫ﺗﺄﻣﯿﻦ ﻣﺪﻓﻮع ﻣﻘﺪﻣﺎ‬
‫رﻗﻢ ﻗﯿﺎﺳﻲ ﻟﻸﺳﻌﺎر‬
‫ﺗﻐﯿﺮات ﻓﻲ اﻟﻤﺴﺘﻮى اﻟﻌﺎم ﻟﻸﺳﻌﺎر‬
‫ﺗﺴﻮﻳﺎت ﺳﻨﻮات ﺳﺎﺑﻘﺔ‬
‫اﻟﻄﺮاﺋﻖ‬
‫ﺧﻄﻮط اﻹﻧﺘﺎج‬
‫اﻟﻌﻤﺮ اﻹﻧﺘﺎﺟﻲ‬
Profit Margin
‫ھﺎﻣﺶ اﻟﺮﺑﺢ‬
Profit Maximization
‫ﺗﻌﻈﯿﻢ اﻟﺮﺑﺢ‬
Profit
Profitability
Promissory Note
property
Prototypes
Public Accountant
Purchase allowance
Purchase discount
Purchased Goodwill
Purchases Allowances
Purchases Returns
‫رﺑﺢ‬
‫اﻟﺮﺑﺤﯿﺔ‬
‫ ﻛﻤﺒﯿﺎﻻت‬- ‫أوراق ﻗﺒﺾ‬
‫ﻣﻤﺘﻠﻜﺎت‬
‫اﻟﻨﻤﺎذج اﻷوﻟﯿﺔ‬
‫ﻣﺤﺎﺳﺐ ﻗﺎﻧﻮﻧﻲ‬
‫ﻣﺴﻤﻮﺣﺎت اﻟﻤﺸﺘﺮﻳﺎت‬
‫ﺧﺼﻢ اﻟﺸﺮاء‬
‫اﻟﺸﮫﺮة اﻟﻤﺸﺘﺮاه‬
‫ﻣﺴﻤﻮﺣﺎت اﻟﻤﺸﺘﺮﻳﺎت‬
‫ﻣﺮدودات اﻟﻤﺸﺘﺮﻳﺎت‬
Purchases
‫ﻣﺸﺘﺮﻳﺎت‬
Qualified Opinion
‫رأي ﻣﻘﯿﺪ‬
Qualifying Assets
‫اﻷﺻﻞ اﻟﻤﺆھﻞ‬
Qualitative Characteristics of Accounting Information
Qualitative
Quality Control
Quantitative
Quantity Discount
Readily determinable fair value
Readily marketable securities
Realizable Value
Realization
Realization Principle
Realized holding gains and losses
Realized Income
Related party transactions
‫اﻟﺼﻔﺎت اﻟﻨﻮﻋﯿﺔ ﻟﻠﻤﻌﻠﻮﻣﺎت اﻟﻤﺤﺎﺳﺒﯿﺔ‬
‫ﻧﻮﻋﻲ‬
‫ﻃﺮق ﺗﺘﺒﻌﮫﺎ ﺷﺮﻛﺎت اﻟﺘﺪﻗﯿﻖ ﻟﻠﺘﺄﻛﺪ أن اﻟﺸﺮﻛﺔ ﺗﻠﺘﺰم ﺑﻤﺴﺆﻟﯿﺎﺗﮫﺎ اﻟﻤﮫﻨﯿﺔ ﺗﺠﺎه اﻟﻌﻤﻼء و اﻵﺧﺮﻳﻦ‬
‫ﻛﻤﻲ‬
‫ﺧﺼﻢ ﻛﻤﯿﺔ‬
‫ﻗﯿﻤﺔ ﻋﺎدﻟﺔ ﻳﻤﻜﻦ ﺗﺤﺪﻳﺪھﺎ ﺑﺸﻜﻞ ﻓﻮري‬
‫أوراق ﻣﺎﻟﯿﺔ ﻗﺎﺑﻠﺔ ﻟﻠﺘﺪاول اﻟﻔﻮري‬
‫اﻟﻘﯿﻤﺔ اﻟﻘﺎﺑﻠﺔ ﻟﻠﺘﺤﻘﻖ‬
‫اﻟﺘﺤﻘﻖ‬
‫ﻣﺒﺪأ اﻟﺘﺤﻘﻖ‬
‫اﻟﻤﻜﺎﺳﺐ واﻟﺨﺴﺎﺋﺮ اﻟﻤﺤﻘﻘﺔ‬
‫اﻟﺪﺧﻞ اﻟﻤﺤﻘﻖ أو اﻟﺮﺑﺢ اﻟﻤﺤﻘﻖ‬
‫اﻟﻌﻤﻠﯿﺎت ﻣﻊ ذوى اﻟﻌﻼﻗﺔ‬
Relevance
‫اﻟﻤﻼءﻣﺔ‬
Reliability
‫ اﻟﻤﻮﺛﻮﻗﯿﺔ‬- (‫اﻣﻜﺎﻧﯿﺔ اﻻﻋﺘﻤﺎد )اﻻﻋﺘﻤﺎدﻳﺔ‬
Reliable
Rent
10
‫ﻣﻮﺛﻮق‬
‫دﻓﻌﺔ إﻳﺠﺎر‬
English word
Replacement Cost
Reporting Currency
Representation
Representiational Faithfullness
Arabic word
‫ﺗﻜﻠﻔﺔ اﻹﺣﻼل أو ﺗﻜﻠﻔﺔ اﻹﺳﺘﺒﺪال‬
‫ﻋﻤﻠﺔ اﻟﺘﻘﺮﻳﺮ أو اﻟﻌﻤﻠﺔ اﻟﻤﺤﻠﯿﺔ ﻟﻠﺸﺮﻛﺔ اﻷم‬
‫ﻋﺮض‬
‫اﻟﻌﺮض اﻟﺼﺎدق‬
Research
‫اﻟﺒﺤﺚ‬
Reserves
‫اﺣﺘﯿﺎﻃﯿﺎت‬
Residual value
Responsibility Accounting
Retained Earnings
Returns
Revaluation
Revenue
Revenue Estimates
Revenue from Franchises
Revenue Realization
Revenue Realization Principle
Revenues
risk
Routine or Periodic Alterations
Sale - type leases (US)
Sale – lease backs
Sale with Right to Return
Sales Allowances
Sales Discount
Sales Returns
Sales
Salvage Value
Second-degree relatives
Securities and Exchange Commission (SEC)
Segment
Segmental reporting
Seller / Lessee
Selling Expenses
Selling Price
Settlement Date
Shareholders (Stockholders)
Shareholders’ equity
Short Term Contracts
Significant influence
‫اﻟﻘﯿﻤﺔ اﻟﻤﺒﻘﺎة‬
‫ﻣﺤﺎﺳﺒﺔ اﻟﻤﺴﺆوﻟﯿﺔ‬
‫ اﻷرﺑﺎح اﻟﻤﺤﺘﺠﺰة‬- ‫اﻷرﺑﺎح اﻟﻤﺠﻤﻌﺔ‬
‫اﻟﻤﺮدودات‬
‫اﻋﺎدة ﺗﻘﻮﻳﻢ‬
‫اﻹﻳﺮادات‬
‫ﺗﻘﺪﻳﺮات اﻹﻳﺮادات‬
‫إﻳﺮادات رﻳﻊ اﻻﻣﺘﯿﺎز‬
‫ﺗﺤﻘﻖ اﻹﻳﺮاد‬
‫ﻣﺒﺪأ ﺗﺤﻘﻖ اﻹﻳﺮاد‬
‫اﻳﺮادات‬
‫ﻣﺨﺎﻃﺮة‬
‫اﻟﺘﻐﯿﯿﺮات اﻟﺮﺗﯿﺒﺔ اﻟﻤﺘﻜﺮرة أو اﻟﻔﺘﺮﻳﺔ‬
‫ﻋﻘﻮد اﻟﺒﯿﻊ اﻹﻳﺠﺎري‬
‫ﻋﻘﻮد اﻟﺒﯿﻊ ﺛﻢ اﻹﺳﺘﺌﺠﺎر‬
‫اﻟﺒﯿﻊ ﻣﻊ ﺣﻖ رد اﻟﺴﻠﻊ اﻟﻤﺒﯿﻌﺔ‬
‫ﻣﺴﻤﻮﺣﺎت اﻟﻤﺒﯿﻌﺎت‬
‫ﺧﺼﻢ اﻟﻤﺒﯿﻌﺎت‬
‫ﻣﺮدودات اﻟﻤﺒﯿﻌﺎت‬
‫ﻣﺒﯿﻌﺎت‬
‫ اﻟﻘﯿﻤﺔ اﻟﺘﺨﺮﻳﺪﻳﺔ‬- ‫اﻟﻘﯿﻤﺔ اﻟﺒﺎﻗﯿﺔ ﻟﻸﺻﻞ ﺑﻌﺪ ﻧﮫﺎﻳﺔ ﻋﻤﺮه اﻹﻧﺘﺎﺟﻲ‬
‫أﻗﺎرب ﻣﻦ اﻟﺪرﺟﺔ اﻟﺜﺎﻧﯿﺔ‬
‫ﻣﺠﻠﺲ اﻷوراق اﻟﻤﺎﻟﯿﺔ اﻷﻣﺮﻳﻜﻲ‬
‫ﻗﺴﻢ‬
‫اﻟﺘﻘﺎرﻳﺮ اﻟﻘﻄﺎﻋﯿﺔ‬
‫ اﻟﻤﺴﺘﺄﺟﺮ‬/ ‫اﻟﺒﺎﺋﻊ‬
‫ ﻣﺼﺮوﻓﺎت اﻟﺒﯿﻊ‬- ‫ﻣﺼﺎرﻳﻒ اﻟﺒﯿﻊ‬
‫ﺳﻌﺮ اﻟﺒﯿﻊ‬
‫ﺗﺎرﻳﺦ اﻟﺘﺤﺼﯿﻞ أو اﻟﺘﺴﺪﻳﺪ‬
‫اﻟﻤﺴﺎھﻤﻮن‬
‫ﺣﻘﻮق اﻟﻤﺴﺎھﻤﯿﻦ‬
‫ﻋﻘﻮد إﻧﺸﺎءات ﻗﺼﯿﺮة اﻷﺟﻞ‬
‫ﺗﺄﺛﯿﺮ ﻓﻌﺎل‬
Similar Asset
‫اﻷﺻﻞ اﻟﻤﻤﺎﺛﻞ‬
Sister company
‫ﺷﺮﻛﺔ ﺷﻘﯿﻘﺔ‬
Specific- unit-cost method
Spot Rate
Standard Costs
Statement of changes in Owners' Equity
Statements of Financial Accounting Standards (FASB)
11
‫ﻃﺮﻳﻘﺔ اﻟﻮﺣﺪات اﻟﻤﻤﯿﺰة‬
‫ﺳﻌﺮ اﻟﺼﺮف أو اﻟﺘﺒﺎدل اﻵﺗﻲ‬
‫اﻟﺘﻜﺎﻟﯿﻒ اﻟﻤﻌﯿﺎرﻳﺔ‬
‫ﻗﺎﺋﻤﺔ اﻟﺘﻐﯿﺮات ﻓﻲ ﺣﻘﻮق اﻟﻤﻠﻜﯿﺔ‬
‫ﻧﺸﺮات ﻣﺠﻠﺲ ﻣﻌﺎﻳﯿﺮ اﻟﻤﺤﺎﺳﺒﺔ اﻟﻤﺎﻟﯿﺔ اﻷﻣﺮﻳﻜﻲ‬
‫‪Arabic word‬‬
‫إﻓﺼﺎﺣﺎت ﺗﺼﺪر ﻣﻦ ﺟﻤﻌﯿﺔ اﻟﻤﺪﻗﻘﯿﻦ اﻟﻘﺎﻧﻮﻧﯿﯿﻦ اﻷﻣﺮﻳﻜﯿﺔ ﻟﺘﻔﺴﺮ ﻣﻌﺎﻳﯿﺮ اﻟﺘﺪﻗﯿﻖ اﻟﻤﻘﺒﻮﻟﺔ ﻋﻤﻮﻣﺎً‬
‫اﻟﺘﺼﺮﻳﺢ و اﻹﺻﺪار ﻟﺮأس ﻣﺎل اﻷﺳﮫﻢ‬
‫‪English word‬‬
‫)‪Statements on Auditing Standards (SASs‬‬
‫‪Stock Authorization and Issuance‬‬
‫أرﺑﺎح أﺳﮫﻢ ﻋﻠﻰ ﺷﻜﻞ أﺳﮫﻢ و ﻟﯿﺲ ﻧﻘﺪاً‬
‫‪Stock Dividends‬‬
‫ﻋﻼوة إﺻﺪار رأس اﻟﻤﺎل‬
‫‪Stock Premiums‬‬
‫رأس ﻣﺎل اﻷﺳﮫﻢ‬
‫ﻣﺪﺧﻞ ﺗﺪﻗﯿﻘﻲ ﻳﻌﺘﻤﺪ ﻋﻠﻰ ﻓﮫﻢ ﺑﯿﺌﺔ ﻋﻤﻞ اﻟﻌﻤﯿﻞ ﻣﻦ ﺣﯿﺚ اﻻﺳﺘﺮاﺗﯿﺠﯿﺔ و اﻟﻌﻤﻠﯿﺎت و اﻟﻌﻼﻗﺎت اﻟﺨﺎرﺟﯿﺔ‬
‫اﺳﺘﺮاﺗﯿﺠﯿﺔ‬
‫اﻟﻤﻨﺸﺄة اﻟﺘﺎﺑﻌﺔ‬
‫ﺷﺮﻛﺔ ﺗﺎﺑﻌﺔ‬
‫ﺿﺮﻳﺒﺔ‬
‫اﻟﺠﺪوى اﻟﻔﻨﯿﺔ‬
‫أﺳﺎﻟﯿﺐ‬
‫اﻟﻄﺮﻳﻘﺔ اﻟﺰﻣﻨﯿﺔ ﻟﺘﺮﺟﻤﺔ اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟﯿﺔ اﻷﺟﻨﺒﯿﺔ‬
‫اﻟﺘﻮﻗﯿﺖ اﻟﻤﻨﺎﺳﺐ ‪ -‬اﻟﺘﻮﻗﯿﺖ اﻟﺠﯿﺪ‬
‫أدوات‬
‫ﺧﺼﻢ ﺗﺠﺎري‬
‫ﻋﻤﻠﯿﺔ ﻣﺎﻟﯿﺔ‬
‫ﺗﺴﻮﻳﺎت أو ﻓﺮوﻗﺎت ﺗﺮﺟﻤﺔ اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟﯿﺔ اﻷﺟﻨﺒﯿﺔ‬
‫ﺗﺎرﻳﺦ إﺟﺮاء اﻟﺼﻔﻘﺔ‬
‫اﻟﺘﺤﻮﻳﻼت ﺑﯿﻦ ﻣﺠﻤﻮﻋﺎت اﻻﺳﺘﺜﻤﺎر )إﻋﺎدة ﺗﺼﻨﯿﻒ اﻷوراق اﻟﻤﺎﻟﯿﺔ(‬
‫ﻗﻮاﺋﻢ ﻣﺎﻟﯿﺔ ﻣﺘﺮﺟﻤﺔ‬
‫‪Stock‬‬
‫‪Strategic Systems Audit‬‬
‫‪Strategy‬‬
‫‪Subsidiary‬‬
‫‪Subsidiary company‬‬
‫‪Tax - Taxation‬‬
‫‪Technical Feasibility‬‬
‫‪Techniques‬‬
‫‪Temporal Method‬‬
‫‪Timeliness‬‬
‫‪Tools‬‬
‫‪Trade Discount‬‬
‫‪Transaction‬‬
‫‪Transaction Adjustments‬‬
‫‪Transaction Date‬‬
‫‪Transfers between categories of investments‬‬
‫‪Translated Financial Statements‬‬
‫ﻣﻜﺎﺳﺐ ﺗﺮﺟﻤﺔ اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟﯿﺔ اﻟﻤﻌﺪة ﺑﺎﻟﻌﻤﻠﺔ اﻷﺟﻨﺒﯿﺔ‬
‫‪Translation Gains‬‬
‫ﺧﺴﺎﺋﺮ ﺗﺮﺟﻤﺔ اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟﯿﺔ اﻟﻤﻌﺪة ﺑﺎﻟﻌﻤﻠﺔ اﻷﺟﻨﺒﯿﺔ‬
‫‪Translation Losses‬‬
‫ﻣﯿﺰان اﻟﻤﺮاﺟﻌﺔ‬
‫ﻋﺪم اﻟﺘﺄﻛﺪ‬
‫اﻷرﺑﺎح )اﻟﺨﺴﺎﺋﺮ( ﻏﯿﺮ اﻟﻤﺤﻘﻘﺔ‬
‫ﻗﺎﺑﻠﯿﺔ اﻟﻔﮫﻢ‬
‫إﻳﺮادات اﻟﻔﺎﺋﺪة ﻏﯿﺮ اﻟﻤﻜﺘﺴﺒﺔ‬
‫إﻳﺮاد ﻏﯿﺮ ﻣﻜﺘﺴﺐ‬
‫اﻟﻘﯿﻤﺔ اﻟﻤﺒﻘﺎة ﻏﯿﺮ اﻟﻤﻀﻤﻮﻧﺔ‬
‫وﺣﺪة اﻟﻌﻤﻠﺔ اﻟﺘﻲ ﺗﻘﺎس ﺑﮫﺎ ﻣﻔﺮدات اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟﯿﺔ‬
‫اﻟﻤﻜﺎﺳﺐ واﻟﺨﺴﺎﺋﺮ ﻏﯿﺮ اﻟﻤﺤﻘﻘﺔ‬
‫ﺧﺴﺎرة ﻏﯿﺮ ﻣﺘﺤﻘﻘﺔ‬
‫رﺑﺢ ﻏﯿﺮ ﻣﺘﺤﻘﻖ‬
‫ﻣﺼﺮوﻓﺎت اﻟﻤﻨﺎﻓﻊ اﻟﺨﺪﻣﯿﺔ ‪ -‬ﻣﺜﻞ اﻟﻤﺎء و اﻟﻜﮫﺮﺑﺎء إﻟﺦ‬
‫ﺗﻘﻮﻳﻢ‬
‫ﻗﺎﺑﻠﯿﺔ اﻟﺘﺤﻘﻖ و اﻟﺼﺤﺔ‬
‫أﺳﮫﻢ ﻟﮫﺎ اﻟﺤﻖ ﻓﻲ اﻟﺘﺼﻮﻳﺖ‬
‫ﻃﺮﻳﻘﺔ اﻟﻤﺘﻮﺳﻂ اﻟﻤﺮﺟﺢ‬
‫اﻟﺮﻗﻢ اﻟﻘﯿﺎﺳﻲ ﻷﺳﻌﺎر اﻟﺠﻤﻠﺔ‬
‫ﻣﻨﺸﺄة ﺗﺎﺑﻌﺔ ﻣﻤﻠﻮﻛﺔ ﺑﺎﻟﻜﺎﻣﻞ‬
‫‪Trial Balance‬‬
‫‪Uncertainty‬‬
‫)‪Unconfirmed (Unrealized) Profits (Losses‬‬
‫‪Understandability‬‬
‫‪Unearned interest revenue‬‬
‫‪Unearned Revenue‬‬
‫‪Unguaranteed residual value‬‬
‫‪Unit of Measure‬‬
‫‪Unrealized holding gains and loss‬‬
‫‪Unrealized Loss‬‬
‫‪Unrealized Profit - Unrealized Gain‬‬
‫‪Utilities Expenses‬‬
‫‪Valuation‬‬
‫‪Verifiability‬‬
‫‪Voting stock‬‬
‫‪Weighted average method‬‬
‫‪Whole Sale Price Index‬‬
‫‪Wholy Owned Subsidiary‬‬
‫رأس اﻟﻤﺎل اﻟﻌﺎﻣﻞ‬
‫‪Working Capital‬‬
‫أوراق اﻟﻌﻤﻞ‬
‫‪Working Papers‬‬
‫ورﻗﺔ ﻋﻤﻞ‬
‫رﻳـﻊ‬
‫‪Worksheet‬‬
‫‪Yield‬‬
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