Table Of Contentﺔﻴﺒﺳﺎﺤﻣ تﺎﺤﻠﻄﺼﻣ
Accounting ﺔﺒﺳﺎﺤﻣ
Accountant ﺐﺳﺎﺤﻤﻟا
Accountants نﻮﺒﺳﺎﺤﻤﻟا
Accrual Basis of Accounting ﻲﺒﺳﺎﺤﻤﻟا قﺎﻘﺤﺘﺳﻹا سﺎﺳأ
American Accounting Assosiation ﺔﻴﻜﻳﺮﻣﻷا ﺔﺒﺳﺎﺤﻤﻟا ﺔﻴﻌﻤﺟ
American Institute of Certified Public Accountants (AICPA) ﻲﻜﻳﺮﻣﻷا ﻊﻤﺠﻤﻟا
ﻦﻴﻴﻧﻮﻧﺎﻘﻟا ﻦﻴﺒﺳﺎﺤﻤﻠﻟ
Amortization ﺔﺳﻮﻤﻠﻤﻟا ﺮﻴﻏ لﻮﺻﻸﻟ - ءﺎﻔﻃا
Assets لﻮﺻﻷا
Audit Report ﺔﻌﺟاﺮﻤﻟا ﺮﻳﺮﻘﺗ
Auditing تﺎﺑﺎﺴﺤﻟا ﻖﻴﻗﺪﺗ - ﺔﻌﺟاﺮﻤﻟا
Balance Sheet ﻲﻟﺎﻤﻟا ﺰآﺮﻤﻟا ﺔﻤﺋﺎﻗ - ﺔﻴﻣﻮﻤﻌﻟا ﺔﻴﻧاﺰﻴﻤﻟا
Board of Directors ةرادﻹا ﺲﻠﺠﻣ
Bonds تاﺪﻨﺴﻟا
Bonds Premium تاﺪﻨﺴﻟا راﺪﺻإ ةﻼﻋ
Bonds Discount تاﺪﻨﺴﻟا راﺪﺻإ ﻢﺼﺧ
Book Value ﺔﻳﺮﺘﻓﺪﻟا ﺔﻤﻴﻘﻟا
Call Provision تاﺪﻨﺴﻟا و ةزﺎﺘﻤﻤﻟا ﻢﻬﺳﻸﻟ - ءﺎﻋﺪﺘﺳﻻا طﺮﺷ
Capital Account لﺎﻤﻟا سأر بﺎﺴﺣ
Capital Expenditures ﺔﻴﻟﺎﻤﺳأﺮﻟا تﺎﻘﻔﻨﻟا
Capital Gains ﺔﻴﻟﺎﻤﺳأر حﺎﺑرأ - ﺔﻴﻟﺎﻤﺳأر ﺐﺳﺎﻜﻣ
Capital Losses ﺔﻴﻟﺎﻤﺳأر ﺮﺋﺎﺴﺧ
Carrying Value ﺔﻳﺮﺘﻓﺪﻟا ﺔﻤﻴﻘﻟا
Cash Basis of Accounting ﻲﺒﺳﺎﺤﻤﻟا يﺪﻘﻨﻟا سﺎﺳﻷا
Classification ﻒﻴﻨﺼﺘﻟا - ﺐﻳﻮﺒﺘﻟا
Classified Financial Statements ﺔﺑﻮﺒﻤﻟا ﺔﻴﻟﺎﻤﻟا ﻢﺋاﻮﻘﻟا
Common Stock ﺔﻳدﺎﻌﻟا ﻢﻬﺳﻷا
Common Stock Holders ﺔﻳدﺎﻌﻟا ﻢﻬﺳﻷا ﺔﻠﻤﺣ
Comparative Financial Statements ﺔﻧرﺎﻘﻤﻟا ﺔﻴﻟﺎﻤﻟا ﻢﺋاﻮﻘﻟا
Conservation ﻆﻔﺤﺘﻟا
Consistency Principle تﺎﺒﺜﻟا - قﺎﺴﺗﻻا أﺪﺒﻣ
Consilidation جﺎﻣﺪﻧإ
Consolidated Accounting Entities ﺔﺠﻣﺪﻨﻤﻟا ﺔﻴﺒﺳﺎﺤﻤﻟا تاﺪﺣﻮﻟا
Consonlidated Balance Sheet ةﺪﺣﻮﻤﻟا ﻲﻟﺎﻤﻟا ﺰآﺮﻤﻟا ﺔﻤﺋﺎﻗ
Consolidated Financial Statements ةﺪﺣﻮﻤﻟا ﺔﻴﻟﺎﻤﻟا ﻢﺋاﻮﻘﻟا
Constant-Dollar Financial Statements ﺔﺴﻧﺎﺠﺘﻣ ﺪﻘﻧ ةﺪﺣو سﺎﺳأ ﻰﻠﻋ ﺔﻴﻟﺎﻤﻟا ﻢﺋاﻮﻘﻟا
Account Balance بﺎﺴﺤﻟا ﺪﻴﺻر
Accounting Assumptions (Postulates) ﺔﻴﺒﺳﺎﺤﻤﻟا تﺎﺿاﺮﺘﻓﻻا وأ ضوﺮﻔﻟا
Accounting Concepts ﺔﻴﺒﺳﺎﺤﻤﻟا ئدﺎﺒﻤﻟا - ﺔﻴﺒﺳﺎﺤﻤﻟا ﻢﻴهﺎﻔﻤﻟا
Accounting Constraints ﺔﻴﺒﺳﺎﺤﻤﻟا تادﺪﺤﻤﻟا - ﺔﻴﺒﺳﺎﺤﻤﻟا دﻮﻴﻘﻟا
Cost / Benefit Relationship ﺔﻌﻔﻨﻤﻟا ﻦﻣ ﻞﻗأ ﺔﻔﻠﻜﺘﻟا نﻮﻜﺗ نأ ﺐﺠﻳ يأ - ﺔﻌﻔﻨﻤﻟا / ﺔﻔﻠﻜﺘﻟا ﺪﻴﻗ
Materiality ﺔﻳدﺎﻤﻟا - ﺔﻴﺒﺴﻨﻟا ﺔﻴﻤهﻷا
Industry Practice ﺔﻴﻋﺎﻨﺼﻟا ﺔﺳرﺎﻤﻤﻟا
Conservatism ﻆﻔﺤﺘﻟا - رﺬﺤﻟا و ﺔﻄﻴﺤﻟا ﺔﺳﺎﻴﺳ
Objectivity ﺔﻴﻋﻮﺿﻮﻤﻟا
Accounting Cycle ﺔﻴﺒﺳﺎﺤﻤﻟا ةروﺪﻟا
Accounting Elements ﺔﻴﺒﺳﺎﺤﻤﻟا ﺮﺻﺎﻨﻌﻟا
Accounting Equation ﺔﻴﺒﺳﺎﺤﻤﻟا ﺔﻟدﺎﻌﻤﻟا
Accounting Information ﺔﻴﺒﺳﺎﺤﻤﻟا تﺎﻣﻮﻠﻌﻤﻟا
Accounting Objectives ﺔﻴﺒﺳﺎﺤﻤﻟا فاﺪهﻷا
Accounting Period (Periodicity) ﺔﻴﻟﺎﻤﻟا ةﺮﺘﻔﻟا - ﺔﻴﺒﺳﺎﺤﻤﻟا ةﺮﺘﻔﻟا
Accounting Policies ﺔﻴﺒﺳﺎﺤﻤﻟا تﺎﺳﺎﻴﺴﻟا
Accounting Principles ﺔﻴﺒﺳﺎﺤﻤﻟا ئدﺎﺒﻤﻟا
Accounting Principles Board (APB) ﻲﻜﻳﺮﻣﻷا ﺔﺒﺳﺎﺤﻤﻟا ئدﺎﺒﻣ ﺲﻠﺠﻣ
Accounting Procedures ﺔﻴﺒﺳﺎﺤﻤﻟا تاءاﺮﺟﻹا
Accounting Research Bulletins ﺔﻴﺒﺳﺎﺤﻤﻟا ثﻮﺤﺒﻟا تاﺮﺸﻧ
Accounting Standards ﺔﻴﺒﺳﺎﺤﻤﻟا ﺮﻴﻳﺎﻌﻤﻟا
Accounting Systems ﺔﻴﺒﺳﺎﺤﻤﻟا ﻢﻈﻨﻟا
Accounts Payable ﻦﻴﻨﺋاﺪﻟا تﺎﺑﺎﺴﺣ
Accounts Recievable نﻮﻨﻳﺪﻤﻟا - ءﻼﻤﻌﻟا تﺎﺑﺎﺴﺣ
Actual Basis of Accounting ﻲﺒﺳﺎﺤﻤﻟا قﺎﻘﺤﺘﺳﻻا سﺎﺳأ
Accrued Expenses ﻊﻓﺪﻟا ﺔﻘﺤﺘﺴﻣ تﺎﻓوﺮﺼﻣ
Accrued Revenues ﺾﺒﻘﻟا ﺔﻘﺤﺘﺴﻣ تاداﺮﻳإ
Accumilated Depreciation كﻼﺘهﻻا ﻊﻤﺠﻣ
Adjusted Trial Balance لﺪﻌﻤﻟا ﺔﻌﺟاﺮﻤﻟا ناﺰﻴﻣ
Adjusting Entry ﺔﻳﻮﺴﺗ ﺪﻴﻗ
Adjustment ﺔﻳﻮﺴﺗ
Administrative Expenses ﺔﻳرادﻹا تﺎﻓوﺮﺼﻤﻟا
Allownce for doubtful Account ﺎﻬﻴﻓ كﻮﻜﺸﻤﻟا نﻮﻳﺪﻟا ﺺﺼﺨﻣ
Auditor تﺎﺑﺎﺴﺤﻟا ﻖﻗﺪﻣ
Bad Debts ﺔﻣوﺪﻌﻣ نﻮﻳد
Basic Accounting Assumptions ﺔﻴﺴﻴﺋﺮﻟا ﺔﻴﺒﺳﺎﺤﻤﻟا ضوﺮﻔﻟا
Economic Entity Assumption ﺔﻠﻘﺘﺴﻤﻟا ﺔﻳدﺎﺼﺘﻗﻻا ةﺪﺣﻮﻟا ضﺮﻓ
Going Concern (Continuity) عوﺮﺸﻤﻟا ﺔﻳراﺮﻤﺘﺳا ضﺮﻓ
Monetary Unit Assumption سﺎﻴﻘﻠﻟ دﻮﻘﻨﻟا ةﺪﺣو ضﺮﻓ
Basic Accounting Principles ﺔﻴﺴﻴﺋﺮﻟا ﺔﻴﺒﺳﺎﺤﻤﻟا ئدﺎﺒﻤﻟا
Historical Cost Principle ﺔﻴﺨﻳرﺎﺘﻟا ﺔﻔﻠﻜﺘﻟا أﺪﺒﻣ
Revenue Recognition Principle داﺮﻳﻹﺎﺑ فاﺮﺘﻋﻻا أﺪﺒﻣ
Matching Principle تﺎﻓوﺮﺼﻤﻟﺎﺑ تاداﺮﻳﻹا - ﺔﻠﺑﺎﻘﻤﻟا أﺪﺒﻣ
Full Disclosure Principle مﺎﺘﻟا حﺎﺼﻓﻻا أﺪﺒﻣ
Revenue Realization Principle داﺮﻳﻹا ﻖﻘﺤﺗ أﺪﺒﻣ
Percentage of Completion Principle زﺎﺠﻧﻹا ﺔﺒﺴﻧ أﺪﺒﻣ
Business Entity ﺔﻳدﺎﺼﺘﻗﻻا (ةﺪﺣﻮﻟا) ةﺄﺸﻨﻤﻟا
Business Transaction ﺔﻳرﺎﺠﺗ ﺔﻴﻠﻤﻋ
Capital لﺎﻤﻟا سأر
Capital Expenditure ﻲﻟﺎﻤﺳأر فوﺮﺼﻣ
Cash ﺔﻳﺪﻘﻨﻟا - ﺪﻘﻨﻟا
Cash Budget ﺔﻳﺪﻘﻨﻠﻟ ﺔﻳﺮﻳﺪﻘﺘﻟا ﺔﻴﻧاﺰﻴﻤﻟا - ﺔﻳﺪﻘﻨﻟا ﺔﻧزاﻮﻤﻟا
Cash Equivalents ﺔﻳﺪﻘﻨﻟا لدﺎﻌﻳ ﺎﻣ
Cash Flow from operations ﺔﻴﻠﻴﻐﺸﺘﻟا تﺎﻴﻠﻤﻌﻟا ﻦﻣ ﺔﻳﺪﻘﻨﻟا تﺎﻘﻓﺪﺘﻟا
Cash Flows ﺔﻳﺪﻘﻨﻟا تﺎﻘﻓﺪﺘﻟا
Cash Inflows ﺔﻳﺪﻘﻨﻟا ردﺎﺼﻣ - ﺔﻠﺧاﺪﻟا ﺔﻳﺪﻘﻨﻟا تﺎﻘﻓﺪﺘﻟا
Cash Outflows - use of cash ﺔﻳﺪﻘﻨﻟا تﺎﻣاﺪﺨﺘﺳا - ﺔﺟرﺎﺨﻟا ﺔﻳﺪﻘﻨﻟا تﺎﻘﻓﺪﺘﻟا
Cash Flows Statement ﺔﻳﺪﻘﻨﻟا تﺎﻘﻓﺪﺘﻟا ﺔﻤﺋﺎﻗ
Certified Public Accountant تﺎﻳﻻﻮﻟا ﻲﻓ ﺔﺒﺳﺎﺤﻤﻟا ﺔﻨﻬﻣ ﺐﺴﺣ ﺺﺧﺮﻤﻟا ﻲﻧﻮﻧﺎﻘﻟا ﺐﺳﺎﺤﻤﻟا
ةﺪﺤﺘﻤﻟا
Common Stock ﺔﻳدﺎﻌﻟا ﻢﻬﺳﻷا لﺎﻣ سأر
Comparative Balance Sheet ﺔﻧرﺎﻘﻤﻟا ﺔﻴﻧاﺰﻴﻣ
Comparative Income Statement ﺔﻧرﺎﻘﻣ ﻞﺧد ﺔﻤﺋﺎﻗ
Conceptual Frameworks يﺮﻈﻨﻟا - ﻲﻤﻴهﺎﻔﻤﻟا رﺎﻃﻻا
Consistency قﺎﺴﺗﻻا - تﺎﺒﺜﻟا
Contra Account ﻲﺴﻜﻋ بﺎﺴﺣ - ﻞﺑﺎﻘﻣ بﺎﺴﺣ
Contributed Capital ﻪﺑ ﻢهﺎﺴﻤﻟا لﺎﻤﻟا سأر
Convertable Bonds ﺔﻳدﺎﻋ ﻢﻬﺳأ ﻰﻟإ لﻮﺤﺘﻠﻟ ﺔﻠﺑﺎﻗ تاﺪﻨﺳ
Convertible Stock Preferred ﺔﻳدﺎﻋ ﻢﻬﺳأ ﻰﻟإ لﻮﺤﺘﻠﻟ ﺔﻠﺑﺎﻗ ةزﺎﺘﻤﻣ ﻢﻬﺳأ
Copyright ﻒﻴﻟﺄﺘﻟا ﻖﺣ
Corporation ﺔﻤهﺎﺴﻣ ﺔآﺮﺷ
Cost of Goods Sold ﺔﻋﺎﺒﻤﻟا ﺔﻋﺎﻀﺒﻟا ﺔﻔﻠﻜﺗ
Cost Principle ﺔﻔﻠﻜﺘﻟا أﺪﺒﻣ
Credit ﻦﺋاﺪﻟا ﺐﻧﺎﺠﻟا - بﺎﺴﺤﻟا ﻰﻠﻋ
Creditors نﻮﻨﺋاﺪﻟا
Current Assets ﺔﻟواﺪﺘﻤﻟا لﻮﺻﻷا
Current Cost ﺔﻴﻟاﺪﺒﺘﺳﻻا ﺔﻔﻠﻜﺘﻟا - ﺔﻳرﺎﺠﻟا ﺔﻔﻠﻜﺘﻟا
Current Liabilities ﺔﻟواﺪﺘﻤﻟا تﺎﻣاﺰﺘﻟﻻا
Date of Declaration ﻢﻬﺳﻷا حﺎﺑرأ ﻊﻳزﻮﺗ ﻦﻋ نﻼﻋﻹا ﺦﻳرﺎﺗ
Date of Payment ﻢﻬﺳﻷا حﺎﺑرأ ﻊﻓد ﺦﻳرﺎﺗ
Date of Record ﺔآﺮﺸﻟا ىﺪﻟ ﻼً ﺠﺴﻣ ﻢهﺎﺴﻤﻟا ﻪﻴﻓ نﻮﻜﻳ يﺬﻟا ﺦﻳرﺎﺘﻟا
Debit (Dr.) ﻦﻳﺪﻤﻟا ﺐﻧﺎﺠﻟا
Debtors نﻮﻨﻳﺪﻤﻟا
Deficit ﺐﻟﺎﺴﻟﺎﺑ - ﺰﺠﻋ
Depletion ﺔﻴﻌﻴﺒﻄﻟا ردﺎﺼﻤﻟا وأ ﺔﻴﺟاﺮﺨﺘﺳﻻا لﻮﺻﻸﻟ - ذﺎﻔﻨﻟا
Depreciation كﻼﺘها
Depreciation Expense كﻼﺘهﻻا فوﺮﺼﻣ
Direct Cost ةﺮﺷﺎﺒﻣ ﺔﻔﻠﻜﺗ
Direct Method ﺔﻴﺗﺄﺘﻤﻟا ﺔﻳﺪﻘﻨﻟا ﻲﻓﺎﺻ بﺎﺴﺘﺣﻻ ةﺮﺷﺎﺒﻤﻟا ﺔﻘﻳﺮﻄﻟا
Discount Rate ﻢﺴﺤﻟا لﺪﻌﻣ - ﻢﺼﺨﻟا لﺪﻌﻣ
Economic Entities ﺔﻳدﺎﺼﺘﻗﻻا (تاﺪﺣﻮﻟا) تﺄﺸﻨﻤﻟا
Equity ﻦﻴﻤهﺎﺴﻤﻠﻟ (لﻮﺻﻷا ﻲﻓﺎﺻ) ﺔﻴﻜﻠﻤﻟا ﻖﺣ
Equity Method ﺔﻴﻜﻠﻤﻟا ﺔﺒﺴﻧ - ﺔﻴﻜﻠﻤﻟا ﻖﺣ ﺔﻘﻳﺮﻃ
Estimated Liability رﺪﻘﻤﻟا ماﺰﺘﻟﻻا
Expenses تﺎﻓوﺮﺼﻤﻟا
Net Cash Flows ﺔﻳﺪﻘﻨﻟا تﺎﻘﻓﺪﺘﻟا ﻲﻓﺎﺻ
Net Income ﻞﺧﺪﻟا ﻲﻓﺎﺻ
Gross Income ﻞﺧﺪﻟا ﻞﻤﺠﻣ
Net Realiable Value ﺔﻴﻠﻴﺼﺤﺘﻟا ﺔﻴﻤﻴﻘﻟا ﻲﻓﺎﺻ
Net Working Capital ﻞﻣﺎﻌﻟا لﺎﻤﻟا سأر ﻲﻓﺎﺻ
Working Capital ﻞﻣﺎﻌﻟا لﺎﻤﻟا سأر
Non-Interest Bearing Note ةﺪﺋﺎﻓ ﻞﻤﺤﺗ ﻻ ﺔﻳرﺎﺠﺗ ﺔﻗرو
Notes Payable ﻊﻓﺪﻟا قاروأ
Notes Receivable ﺾﺒﻘﻟا قاروأ
Paid in Capital لﺎﻤﻟا سأر ﻦﻋ ةدﺎﻳز ﻲﻓﺎﺿﻻا لﺎﻤﻟا سأر
Partnership صﺎﺨﺷأ - ﻦﻣﺎﻀﺗ ﺔآﺮﺷ
Patent عاﺮﺘﺧا ةءاﺮﺑ
Pension ﺪﻋﺎﻘﺗ
Plant Assets ﻞﺟﻷا ﺔﻠﻳﻮﻃ ﻊﻨﺼﻤﻟا لﻮﺻأ
equipment تاﺪﻌﻣ
plant ﻊﻨﺼﻣ ﻲﻓ - لﻮﺻأ
property تﺎﻜﻠﺘﻤﻣ
preferred Stock ةزﺎﺘﻤﻤﻟا ﻢﻬﺳﻷا
Premium راﺪﺻإ ةوﻼﻋ
Prepaid Expenses ﺎًﻣﺪﻘﻣ ﺔﻋﻮﻓﺪﻣ تﺎﻓوﺮﺼﻣ
Prepaid Insurance ﺎﻣﺪﻘﻣ عﻮﻓﺪﻣ ﻦﻴﻣﺄﺗ
Profit ﺢﺑر
Profit Margin ﺢﺑﺮﻟا ﺶﻣﺎه
Profitability ﺔﻴﺤﺑﺮﻟا
Promissory Note تﻻﺎﻴﺒﻤآ - ﺾﺒﻗ قاروأ
Public Accountant ﻲﻧﻮﻧﺎﻗ ﺐﺳﺎﺤﻣ
Purchases تﺎﻳﺮﺘﺸﻣ
Purchases Returns تﺎﻳﺮﺘﺸﻤﻟا تادودﺮﻣ
Purchases Allowances تﺎﻳﺮﺘﺸﻤﻟا تﺎﺣﻮﻤﺴﻣ
Returns تادودﺮﻣ
Chartered Accountant ةﺪﺤﺘﻤﻟا ﺔﻜﻠﻤﻤﻟا ﻲﻓ ﺎًﺒﻟﺎﻏ - ﻲﻧﻮﻧﺎﻗ ﺐﺳﺎﺤﻣ
Qualitative ﻲﻋﻮﻧ
Quantitative ﻲﻤآ
Qualitative Characteristics of Accounting Information تﺎﻣﻮﻠﻌﻤﻠﻟ ﺔﻴﻋﻮﻨﻟا تﺎﻔﺼﻟا
ﺔﻴﺒﺳﺎﺤﻤﻟا
Relevance ﺔﻤﺋﻼﻤﻟا
Understandability ﻢﻬﻔﻟا ﺔﻴﻠﺑﺎﻗ
Extraordinary Items ﺔﻴﺋﺎﻨﺜﺘﺳا دﻮﻨﺑ - ﺔﻳدﺎﻋ ﺮﻴﻏ دﻮﻨﺑ
Finacial Accounting Standards Board (FASB) ﺎﻜﻳﺮﻣأ ﻲﻓ - ﺔﻴﻟﺎﻤﻟا ﺔﺒﺳﺎﺤﻤﻟا ﺮﻴﻳﺎﻌﻣ ﺲﻠﺠﻣ
Financial Reporting ﻲﻟﺎﻤﻟا مﻼﻋﻹا - ﺔﻴﻟﺎﻤﻟا ﺮﻳرﺎﻘﺘﻟا ﺮﺸﻧ
Financial Statements ﺔﻴﻟﺎﻤﻟا ﻢﺋاﻮﻘﻟا
Financing Activities ﺔﻴﻠﻳﻮﻤﺘﻟا ﺔﻄﺸﻧﻷا
Foreign Exchange Rate ﺔﻴﺒﻨﺟﻷا تﻼﻤﻌﻠﻟ فﺮﺼﻟا ﺮﻌﺳ
Funds لاﻮﻣﻷا
Generally Accepted Accounting Principles (GAAP) و ﺎﻬﻴﻠﻋ فرﺎﻌﺘﻤﻟا ﺔﻴﺒﺳﺎﺤﻤﻟا ئدﺎﺒﻤﻟا
ﺎًﻣﻮﻤﻋ ﺔﻟﻮﺒﻘﻤﻟا
Generally Accepted Auditing Standards (GAAS) ﺔﻟﻮﺒﻘﻤﻟا و ﺎﻬﻴﻠﻋ فرﺎﻌﺘﻤﻟا ﻖﻴﻗﺪﺘﻟا ﺮﻴﻳﺎﻌﻣ
ﺎًﻣﻮﻤﻋ
Goodwill ﻞﺤﻤﻟا ةﺮﻬﺷ
Historical Cost ﺔﻴﺨﻳرﺎﺘﻟا ﺔﻔﻠﻜﺘﻟا
Income ﻞﺧد
Income Statement ﻞﺧﺪﻟا ﺔﻤﺋﺎﻗ
Indirect Method ﺔﻄﺸﻧﻷا ﻦﻣ (ﺔﻣﺪﺨﺘﺴﻤﻟا) ﺔﻴﺗﺄﺘﻤﻟا ﺔﻳﺪﻘﻨﻟا ﻲﻓﺎﺻ ﺪﻳﺪﺤﺘﻟ ةﺮﺷﺎﺒﻤﻟا ﺮﻴﻏ ﺔﻘﻳﺮﻄﻟا
ﺔﻴﻠﻴﻐﺸﺘﻟا
Interest ةﺪﺋﺎﻔﻟا
Interim Financial Reports ﺔﻴﻠﺣﺮﻤﻟا ﺔﻴﻟﺎﻤﻟا ﺮﻳرﺎﻘﺘﻟا
Internal Auditing ﻲﻠﺧاﺪﻟا ﻖﻴﻗﺪﺘﻟا
Internal Control System ﺔﻴﻠﺧاﺪﻟا ﺔﺑﺎﻗﺮﻟا مﺎﻈﻧ
Internal Revenue Service (IRS) ﻲﻜﻳﺮﻣﻷا ﻞﺧﺪﻟا ﺔﺒﻳﺮﺿ ﺐﺘﻜﻣ
Internal Accounting Standards (IAS) ﺔﻴﻟوﺪﻟا ﺔﺒﺳﺎﺤﻤﻟا ﺮﻴﻳﺎﻌﻣ
International Accounting Standards Committee (IASC) ﺔﻴﻟوﺪﻟا ﺔﺒﺳﺎﺤﻤﻟا ﺮﻴﻳﺎﻌﻣ ﺔﻨﺠﻟ
Inventory ﺔﻋﺎﻀﺒﻟا - نوﺰﺨﻤﻟا
Investing Activities ﺔﻳرﺎﻤﺜﺘﺳﻻا ﺔﻄﺸﻧﻷا
Investments تارﺎﻤﺜﺘﺳﻻا
Journal ﺔﻴﻣﻮﻴﻟا ﺮﺘﻓد
Liabilities تﺎﻣاﺰﺘﻟﻹا
Long Term Investment ﻞﺟﻷا ﻞﻳﻮﻃ رﺎﻤﺜﺘﺳا
Long Term Liabilities ﻞﺟﻷا ﺔﻠﻳﻮﻃ تﺎﻣاﺰﺘﻟإ
Market Value ﺔﻴﻗﻮﺴﻟا ﺔﻤﻴﻘﻟا
Marketable Debt Securities دﺎﻨﺳا ﻞﻜﺷ ﻰﻠﻋ - ﺔﻴﻟﺎﻤﻟا قاروﻷا
Marketable Equity Securities ﻢﻬﺳأ ﻞﻜﺷ ﻰﻠﻋ ﺔﻴﻟﺎﻤﻟا قاروﻷا
Maturity قﺎﻘﺤﺘﺳا
Maturity Date قﺎﻘﺤﺘﺳﻻا ﺦﻳرﺎﺗ
Merchandise Inventory ﻲﻌﻠﺴﻟا نوﺰﺨﻤﻟا
Mortgage ﻦهﺮﻟا
Net Assets تﺎﻣاﺰﺘﻟﻹا عﻮﻤﺠﻣ و لﻮﺻﻷا عﻮﻤﺠﻣ ﻦﻴﺑ قﺮﻔﻟا - لﻮﺻﻷا ﻲﻓﺎﺻ
Objectivity ﺔﻴﻋﻮﺿﻮﻤﻟا
operating Activities ﺔﻴﻠﻴﻐﺸﺘﻟا ﺔﻄﺸﻧﻷا
Operating Expenses ﺔﻴﻠﻴﻐﺸﺘﻟا ﻒﻳرﺎﺼﻤﻟا
Owners Equity عوﺮﺸﻤﻟا بﺎﺤﺻأ قﻮﻘﺣ
Allowance ﺺﺼﺨﻣ
Allowances تﺎﺣﻮﻤﺴﻣ - تﺎﺼﺼﺨﻣ
Securities and Exchange Commission (SEC) ﻲﻜﻳﺮﻣﻷا ﺔﻴﻟﺎﻤﻟا قاروﻷا ﺲﻠﺠﻣ
Selling Expenses ﻊﻴﺒﻟا تﺎﻓوﺮﺼﻣ - ﻊﻴﺒﻟا ﻒﻳرﺎﺼﻣ
Shareholders (Stockholders) نﻮﻤهﺎﺴﻤﻟا
Short Term Investment ﻞﺟﻷا ﺮﻴﺼﻗ رﺎﻤﺜﺘﺳا
Short Term Notes Payable ﻞﺟﻷا ةﺮﻴﺼﻗ ﻊﻓد قاروأ
Single Proprietorship يدﺮﻓ عوﺮﺸﻣ
Statement of Cash Flows ﺔﻳﺪﻘﻨﻟا تﺎﻘﻓﺪﺘﻟا ﺔﻤﺋﺎﻗ
Statement of changes in Financial Position ﻲﻟﺎﻤﻟا ﺰآﺮﻤﻟا ﻲﻓ تاﺮﻴﻐﺘﻟا ﺔﻤﺋﺎﻗ
Stock Subscriptions ﻢﻬﺳﻷا لﺎﻣ سأﺮﺑ تﺎﺑﺎﺘﺘآﻻا
Stock Values لﺎﻤﻟا سأر ﻢﻴﻗ
Straight Line Depreciation Method كﻼﺘهﻻا بﺎﺴﺘﺣﻻ ﺖﺑﺎﺜﻟا ﻂﺴﻘﻟا ﺔﻗﺮﻃ
Subsidiary Company ﺔﻌﺑﺎﺗ ﺔآﺮﺷ
T-accounts ذﺎﺘﺳﻷا ﺮﺘﻓد تﺎﺑﺎﺴﺣ
Temporary Investment (Short Term Investments) ﻲﻓ (ﻞﺟﻷا ﺮﻴﺼﻗ رﺎﻤﺜﺘﺳا) ﺖﻗﺆﻣ رﺎﻤﺜﺘﺳا
ﺔﻴﻟﺎﻤﻟا قاروﻷا
Treasury Stock ﺔﻨﻳﺰﺨﻟا ﻢﻬﺳأ
Absorption Costing System ﺔﻴﻟﺎﻤﺟﻹا وأ ﺔﻴﻠﻜﻟا ﻒﻴﻟﺎﻜﺘﻟا مﺎﻈﻧ
Billing on Construction in Process ﺬﻴﻔﻨﺘﻟا ﺖﺤﺗ تاءﺎﺸﻧإ دﻮﻘﻋ ﺮﻴﺗاﻮﻓ وأ تﺎﺒﻟﺎﻄﻣ
Branches عوﺮﻓ
Capital Maintanance Concept لﺎﻤﻟا سأر ﻰﻠﻋ ﺔﻈﻓﺎﺤﻤﻟا مﻮﻬﻔﻣ
Coding ﺰﻴﻣﺮﺗ
Completed Contract Method ﻲﻬﺘﻨﻤﻟا وأ ﺰﺠﻨﻤﻟا ﺪﻘﻌﻟا ﺔﻘﻳﺮﻃ
Consignee ﻞﻴآو
Consignor ﻞﻴﺻأ - ﻞآﻮﻣ
Constant Purchasing Power ﺔﺘﺑﺎﺛ ﺔﻴﺋاﺮﺷ ةﻮﻗ
Construction in Process ﺬﻴﻔﻨﺘﻟا ﺖﺤﺗ ءﺎﺸﻧإ دﻮﻘﻋ
Consumer Price Index ﻚﻠﻬﺘﺴﻤﻟا رﺎﻌﺳﻷ ﻲﺳﺎﻴﻘﻟا ﻢﻗﺮﻟا
Contract Costs ﺪﻘﻌﻟا ﻒﻴﻟﺎﻜﺗ
Cost ﺔﻔﻠﻜﺗ
Contract Debtors دﻮﻘﻌﻟا ﻲﻨﻳﺪﻣ
Contract Revenues ﺪﻘﻌﻟا تاداﺮﻳإ
Contribution Margin ﺔﻳﺪﺣ ﺔﻤهﺎﺴﻣ
Cost Price ﺔﻔﻠﻜﺘﻟا ﻦﻤﺛ
Cost Plus Contracts ﺔﻔﻠﻜﺘﻠﻟ ﻦﻴﻌﻣ ﺢﺑر ﺶﻣﺎه ﺔﻓﺎﺿﺈﺑ ﺎهﺮﻌﺳ دﺪﺤﻤﻟا دﻮﻘﻌﻟا
Current Cost Approach ﺔﻳرﺎﺠﻟا ﺔﻔﻠﻜﺘﻟا ﻞﺧﺪﻣ
Current Purchasing Power ﺔﻳرﺎﺟ ﺔﻴﺋاﺮﺷ ةﻮﻗ
Measurement Unit سﺎﻴﻘﻟا ةﺪﺣو
Prediction ﺆﺒﻨﺗ
Predictive Value ﺔﻳﺆﺒﻨﺘﻟا ﺔﻤﻴﻘﻟا
Feedback Value ﺔﻴﺴﻜﻌﻟا ﺔﻳﺬﻐﺘﻟا ﺔﻤﻴﻗ
Feedback ﺔﻌﺟاﺮﻟا تﺎﻣﻮﻠﻌﻤﻟا - ﺔﻴﺴﻜﻌﻟا ﺔﻳﺬﻐﺘﻟا
Reliability ﺔﻴﻗﻮﺛﻮﻤﻟا
Reliable قﻮﺛﻮﻣ
Timeliness ﺪﻴﺠﻟا ﺖﻴﻗﻮﺘﻟا - ﺐﺳﺎﻨﻤﻟا ﺖﻴﻗﻮﺘﻟا
Verifiability ﺔﺤﺼﻟا و ﻖﻘﺤﺘﻟا ﺔﻴﻠﺑﺎﻗ
Neutrality دﺎﻴﺤﻟا
Representiational Faithfullness قدﺎﺼﻟا ضﺮﻌﻟا
Comparability ﺔﻧرﺎﻘﻤﻟا ﺔﻴﻠﺑﺎﻗ
Representation ضﺮﻋ
Realizable Value ﻖﻘﺤﺘﻠﻟ ﺔﻠﺑﺎﻘﻟا ﺔﻤﻴﻘﻟا
Realization Principle ﻖﻘﺤﺘﻟا أﺪﺒﻣ
Retained Earnings ةﺰﺠﺘﺤﻤﻟا حﺎﺑرﻷا - ﺔﻌﻤﺠﻤﻟا حﺎﺑرﻷا
Revenue داﺮﻳإ
Sales تﺎﻌﻴﺒﻣ
Sales Discount تﺎﻌﻴﺒﻤﻟا ﻢﺼﺧ
Sales Returns تﺎﻌﻴﺒﻤﻟا تادودﺮﻣ
Sales Allowances تﺎﻌﻴﺒﻤﻟا تﺎﺣﻮﻤﺴﻣ
Salvage Value ﺔﻳﺪﻳﺮﺨﺘﻟا ﺔﻤﻴﻘﻟا - ﻲﺟﺎﺘﻧﻹا ﻩﺮﻤﻋ ﺔﻳﺎﻬﻧ ﺪﻌﺑ ﻞﺻﻸﻟ ﺔﻴﻗﺎﺒﻟا ﺔﻤﻴﻘﻟا
Statement of changes in Owners' Equity ﺔﻴﻜﻠﻤﻟا قﻮﻘﺣ ﻲﻓ تاﺮﻴﻐﺘﻟا ﺔﻤﺋﺎﻗ
Statements of Financial Accounting Standards (FASB) ﺔﺒﺳﺎﺤﻤﻟا ﺮﻴﻳﺎﻌﻣ ﺲﻠﺠﻣ تاﺮﺸﻧ
ﻲﻜﻳﺮﻣﻷا ﺔﻴﻟﺎﻤﻟا
Stock ﻢﻬﺳﻷا لﺎﻣ سأر
Stock Authorization and Issuance ﻢﻬﺳﻷا لﺎﻣ سأﺮﻟ راﺪﺻﻹا و ﺢﻳﺮﺼﺘﻟا
Stock Dividends اًﺪﻘﻧ ﺲﻴﻟ و ﻢﻬﺳأ ﻞﻜﺷ ﻰﻠﻋ ﻢﻬﺳأ حﺎﺑرأ
Stock Premiums لﺎﻤﻟا سأر راﺪﺻإ ةوﻼﻋ
Trial Balance ﺔﻌﺟاﺮﻤﻟا ناﺰﻴﻣ
Unearned Revenue ﺐﺴﺘﻜﻣ ﺮﻴﻏ داﺮﻳإ
Unrealized Loss ﺔﻘﻘﺤﺘﻣ ﺮﻴﻏ ةرﺎﺴﺧ
Unrealized Profit - Unrealized Gain ﻖﻘﺤﺘﻣ ﺮﻴﻏ ﺢﺑر
Utilities Expenses ﺦﻟإ ءﺎﺑﺮﻬﻜﻟا و ءﺎﻤﻟا ﻞﺜﻣ - ﺔﻴﻣﺪﺨﻟا ﻊﻓﺎﻨﻤﻟا تﺎﻓوﺮﺼﻣ
Working Papers ﻞﻤﻌﻟا قاروأ
Worksheet ﻞﻤﻋ ﺔﻗرو
Data Collection تﺎﻧﺎﻴﺒﻟا ﻊﻴﻤﺠﺗ
Dealers ﻞﻴآو ﻊﻤﺟ - ءﻼآو
Deffered Gross Profit ﻖﻘﺤﻤﻟا ﺮﻴﻏ ﺢﺑﺮﻟا ﻲﻟﺎﻤﺟإ - ﻞﺟﺆﻤﻟا ﺢﺑﺮﻟا ﻲﻟﺎﻤﺟإ
Departmental Contribution Margin ﻢﺴﻘﻠﻟ ﺔﻳﺪﺤﻟا ﺔﻤهﺎﺴﻤﻟا
Direct Costing System ةﺮﺷﺎﺒﻤﻟا ﻒﻴﻟﺎﻜﺘﻟا مﺎﻈﻧ
Entry Value Method ﻞﺻﻸﻟ ﺔﻴﻟﻼﺣﻹا ﺔﻤﻴﻘﻟا ﺔﻘﻳﺮﻃ
Estimated Price يﺮﻳﺪﻘﺗ ﺮﻌﺳ - ﻲﺿاﺮﺘﻓا ﺮﻌﺳ
Exit Value Method ﻞﺻﻸﻟ ﺔﻴﻌﻴﺒﻟا ﺔﻤﻴﻘﻟا ﺔﻘﻳﺮﻃ
Fixed Price Contracts ﺎُﻔﻠﺳ دﺪﺤﻤﻟا ﺮﻌﺴﻟا تاذ دﻮﻘﻌﻟا
Format ﺔﻴﻟﺎﻤﻟا ﺔﻤﺋﺎﻘﻟا ضﺮﻋ ﻞﻜﺷ
General Price Level Adjusted Historical Cost (GPLA) ﺔﻟﺪﻌﻤﻟا ﺔﻴﺨﻳرﺎﺘﻟا ﺔﻔﻠﻜﺘﻟا ﻞﺧﺪﻣ
GNP Implicit Price Deflator ﻲﻣﻮﻘﻟا ﻲﻟﺎﻤﺟﻹا ﺞﺗﺎﻨﻠﻟ ﻲﺳﺎﻴﻘﻟا ﻢﻗﺮﻟا
Gross Profit ﺢﺑﺮﻟا ﻞﻤﺠﻣ
Hire Purchase يرﺎﺠﻳﻹا ءاﺮﺸﻟا
Hire Sale يرﺎﺠﻳﻹا ﻊﻴﺒﻟا
Holding Gains ةزﺎﻴﺤﻟا ﺐﺳﺎﻜﻣ
Holding Losses ةزﺎﻴﺤﻟا ﺮﺋﺎﺴﺧ
Inflation ﻢﺨﻀﺘﻟا
Input Method مﺎﻤﺗﻹا ﺔﺒﺴﻧ ﺪﻳﺪﺤﺗ ﻲﻓ تﻼﺧﺪﻤﻟا بﻮﻠﺳأ
Installment Purchase ﻂﻴﺴﻘﺘﻟﺎﺑ ءاﺮﺸﻟا
Installment Sale ﻂﻴﺴﻘﺘﻟﺎﺑ ﻊﻴﺒﻟا
Long Term Contracts ﻞﺟﻷا ﺔﻠﻳﻮﻃ دﻮﻘﻋ
Maintanance of Nominal Capital ﻲﻤﺳﻷا لﺎﻤﻟا سأر ﻰﻠﻋ ﺔﻈﻓﺎﺤﻤﻟا
Maintanance of Real Capital ﻲﻘﻴﻘﺤﻟا لﺎﻤﻟا سأر ﻰﻠﻋ ﺔﻈﻓﺎﺤﻤﻟا
Measurement Basis سﺎﻴﻘﻟا سﺎﺳأ
Measurement Bias سﺎﻴﻘﻟا فاﺮﺤﻧا - سﺎﻴﻘﻟا ﺰﻴﺤﺗ
Realization ﻖﻘﺤﺗ
Realized Income ﻖﻘﺤﻤﻟا ﺢﺑﺮﻟا وأ ﻖﻘﺤﻤﻟا ﻞﺧﺪﻟا
Replacement Cost لاﺪﺒﺘﺳﻹا ﺔﻔﻠﻜﺗ وأ لﻼﺣﻹا ﺔﻔﻠﻜﺗ
Responsibility Accounting ﺔﻴﻟوﺆﺴﻤﻟا ﺔﺒﺳﺎﺤﻣ
Segments مﺎﺴﻗأ
Segment ﻢﺴﻗ
Selling Price ﻊﻴﺒﻟا ﺮﻌﺳ
Short Term Contracts ﻞﺟﻷا ةﺮﻴﺼﻗ تاءﺎﺸﻧإ دﻮﻘﻋ
Standard Costs ﺔﻳرﺎﻴﻌﻤﻟا ﻒﻴﻟﺎﻜﺘﻟا
Accounting System ﻲﺒﺳﺎﺤﻤﻟا مﺎﻈﻨﻟا
Budget ﺔﻳﺮﻳﺪﻘﺗ ﺔﻧزاﻮﻣ
Conversion ﺔﻳدﺎﻋ ﻢﻬﺳأ ﻰﻟإ تاﺪﻨﺳ وأ ةزﺎﺘﻤﻣ ﻢﻬﺳأ ﻦﻣ - ﻞﻳﻮﺤﺘﻟا ﺔﻴﻠﺑﺎﻗ
Corporate Earnings ﺔﻤهﺎﺴﻤﻟا تﺎآﺮﺸﻟا حﺎﺑرأ
Current Cost Accounting ﺔﻳرﺎﺠﻟا ﺔﻔﻠﻜﺘﻟا سﺎﺳأ ﻰﻠﻋ ﺔﺒﺳﺎﺤﻤﻟا
Debenture Bonds ﻲﻨﻴﻋ نﺎﻤﺿ نوﺪﺑ تاﺪﻨﺳ
Dividends حﺎﺑرﻷا تﺎﻌﻳزﻮﺗ
Earned Surplus ﺰﺠﺘﺤﻤﻟا ﺾﺋﺎﻔﻟا
Earning per Share ﻢﻬﺴﻟا ﺔﻴﺤﺑر
Effective Interest Rate ﻲﻠﻌﻔﻟا ةﺪﺋﺎﻔﻟا لﺪﻌﻣ
Financial Accounting ﺔﻴﻟﺎﻤﻟا ﺔﺒﺳﺎﺤﻤﻟا
Finacial Forecast ﻲﻟﺎﻤﻟا ﺆﺒﻨﺘﻟا
Fiscal Year ﺔﻴﻟﺎﻤﻟا ﺔﻨﺴﻟا
Fixed Assets ﺔﺘﺑﺎﺜﻟا لﻮﺻﻷا
General Price Index رﺎﻌﺳﻸﻟ مﺎﻌﻟا ىﻮﺘﺴﻤﻠﻟ ﻲﺳﺎﻴﻘﻟا ﻢﻗﺮﻟا
Mix of Sales تﺎﻌﻴﺒﻤﻟا ﺞﻳﺰﻣ
Monetary Items ﺔﻳﺪﻘﻨﻟا دﻮﻨﺒﻟا
Monetary ﺪﻘﻧ - ﺔﻳﺪﻘﻧ
Net Realizable Value ﻖﻘﺤﺘﻠﻟ ﺔﻠﺑﺎﻘﻟا ﺔﻴﻌﻴﺒﻟا ﺔﻤﻴﻘﻟا ﻲﻓﺎﺻ
Nominal Value ﺔﻴﻤﺳﻷا ﺔﻤﻴﻘﻟا
ﺔﻳﺪﻘﻨﻟا ﺮﻴﻏ دﻮﻨﺒﻟاNonmonetary Items
ﻲﻠﻴﻐﺸﺘﻟا ﺢﺑﺮﻟا - تﺎﻴﻠﻤﻌﻟا ﺢﺑرOperating Income
زﺎﺠﻧﻹا ﺔﺒﺴﻧ ﺪﻳﺪﺤﺗ ﻲﻓ تﺎﺟﺮﺨﻤﻟا بﻮﻠﺳأOutput Method
مﺎﻤﺗﻹا ﺔﺒﺴﻧ وأ زﺎﺠﻧﻹا ﺔﺒﺴﻧPercentage of Completion Method
ﻂﻴﻄﺨﺘﻟاPlanning
ﺔﺑﺎﻗﺮﻟاControl
رﺎﻌﺳﻸﻟ ﻲﺳﺎﻴﻗ ﻢﻗرPrice Index
رﺎﻌﺳﻸﻟ مﺎﻌﻟا ىﻮﺘﺴﻤﻟا ﻲﻓ تاﺮﻴﻐﺗPrice Level Changes
ﺢﺑﺮﻟا ﻢﻴﻈﻌﺗProfit Maximization
ﻞﻘﺜﻣ ﻲﺑﺎﺴﺣ ﻂﺳﻮﺘﻣ - نوزﻮﻣ ﻲﺑﺎﺴﺣ ﻂﺳﻮﺘﻣ - ﺢﺟﺮﻣ ﻲﺑﺎﺴﺣ ﻂﺳﻮﺘﻣWeighted Average (WA)
ﺔﻠﻤﺠﻟا رﺎﻌﺳﻷ ﻲﺳﺎﻴﻘﻟا ﻢﻗﺮﻟاWhole Sale Price Index
يﺪﻨﺘﺴﻣ دﺎﻤﺘﻋا - ﻲﻜﻨﺑ دﺎﻤﺘﻋاletter of credit
ﺔﻳﺪﻨﺘﺴﻣ تادﺎﻤﺘﻋا - ﺔﻴﻜﻨﺑ تادﺎﻤﺘﻋاLetters of Credit
رﺎﻌﺳﻸﻟ مﺎﻌﻟا ىﻮﺘﺴﻤﻟاGeneral Price Level
ﺔﺒﻳﺮﺿTax - Taxation
ﻞﺧﺪﻟا ﺔﺒﻳﺮﺿIncome Tax
ﻢﺨﻀﺘﻟا ﻦﻋ ﺔﺒﺳﺎﺤﻤﻟاInflation Accounting
ﺔﺳﻮﻤﻠﻤﻟا ﺮﻴﻏ لﻮﺻﻷاIntangible Assets
سﻮﻤﻠﻣ ﺮﻴﻏIntangible
ﺔﺠﻣﺪﻨﻤﻟا تﺎآﺮﺸﻟا ﻦﻴﺑ ﺔﻟدﺎﺒﺘﻤﻟا تﺎﻣاﺰﺘﻟﻻاIntercompany Liablities
ﻲﻟﺎﻤﻟا ﻊﻓﺮﻟاLevarage
ﺔﻴﻟوﺪﻟا ﻖﻴﻗﺪﺘﻟا رﺎﻴﻌﻣInternational Standards on Auditings (ISAs)
ةءﺎﻔﻜﻟا ﺔﺑﺎﻗر مﺎﻈﻨﺑ ﺎﻬﻣاﺰﺘﻟا ﺚﻴﺣ ﻦﻣ ﻖﻴﻗﺪﺗ ﺔآﺮﺸﻟ يرود ﻞﻜﺸﺑ ﻦﻴﻴﻧﻮﻧﺎﻗ ﻦﻴﻘﻗﺪﻣ ﺔﻌﺟاﺮﻣPeer Review
و ءﻼﻤﻌﻟا ﻩﺎﺠﺗ ﺔﻴﻨﻬﻤﻟا ﺎﻬﺗﺎﻴﻟﺆﺴﻤﺑ مﺰﺘﻠﺗ ﺔآﺮﺸﻟا نأ ﺪآﺄﺘﻠﻟ ﻖﻴﻗﺪﺘﻟا تﺎآﺮﺷ ﺎﻬﻌﺒﺘﺗ قﺮﻃQuality Control
ﻦﻳﺮﺧﻵا
ﻞﺟأ ﻦﻣ تﺎﻣﻮﻠﻌﻤﻟا ﻦﻴﺴﺤﺘﻟ نﻮﻠﻘﺘﺴﻣ نﻮﻴﻨﻬﻣ ﺎﻬﻣﺪﻘﻳ تﺎﻣﺪﺧ - ﺪﻴآﺄﺘﻟا تﺎﻣﺪﺧAssurance Services
تاراﺮﻘﻟا يﺬﺨﺘﻣ
ﺎﻬﺘﻘﺑﺎﻄﻣ ﺚﻴﺣ ﻦﻣ ﺔﻤﻈﻨﻤﻟ ﺔﻴﻟﺎﻤﻟا تﻼﺠﺴﻟا ﻖﻴﻗﺪﺗ وأ ﺔﻌﺟاﺮﻣ - نﺎﻋذﻹا ﻖﻴﻗﺪﺗCompliance Audit
ﺔﻨﻴﻌﻣ ﻦﻴﻧاﻮﻘﻟ
ﺔﻴﻧوﺮﺘﻜﻟﻹا ةرﺎﺠﺘﻟاE-Commerce
ﻞﻴﻟدEvidence
ﻞﻘﺘﺴﻣIndependent
ةﺮﻃﺎﺨﻣrisk
ﺔﻘﻴﻗد ﺮﻴﻏ تاراﺮﻘﻟا ذﺎﺨﺗﻹ ﺔﻠﻤﻌﺘﺴﻤﻟا تﺎﻣﻮﻠﻌﻤﻟا نأ ﻦﻣ ةرﻮﻄﺨﻟاInformation Risk
ﻞﻴﻐﺸﺗ - ﺔﻴﻠﻤﻋoperation
و ﺔﻴﺠﻴﺗاﺮﺘﺳﻻا ﺚﻴﺣ ﻦﻣ ﻞﻴﻤﻌﻟا ﻞﻤﻋ ﺔﺌﻴﺑ ﻢﻬﻓ ﻰﻠﻋ ﺪﻤﺘﻌﻳ ﻲﻘﻴﻗﺪﺗ ﻞﺧﺪﻣStrategic Systems Audit
ﺔﻴﺟرﺎﺨﻟا تﺎﻗﻼﻌﻟا و تﺎﻴﻠﻤﻌﻟا
ﻲﺴﻜﻋ يأرAdverse Opinion
يأر ءﺎﻄﻋإ مﺪﻋDisclaimer of Opinion
ﺔﻳدﺎﻣ ءﺎﻄﺧأMaterial Misstatement
ﻞﻴﻠﺤﺗanalysis
تﺎﻃﺎﺸﻧactivities
ﻰﻠﻋ ﺪﻤﺘﻌﺗ ﻲﺘﻟا ﻒﻴﻟﺎﻜﺘﻟا ﺔﺒﺳﺎﺤﻣ قﺮﻃ ﺪﺣأ :ﺔﻄﺸﻧﻷا ﻒﻴﻟﺎﻜﺗActivity Based Costing (ABC)
ةﺮﺷﺎﺒﻤﻟا ﺮﻴﻏ ﻒﻴﻟﺎﻜﺘﻟا ﻊﻳزﻮﺗ ﻲﻓ ﺔﻄﺸﻧﻷا
ﺔﻴﻠﻌﻔﻟا تﺎﺠﺘﻨﻤﻠﻟ ةرﺪﻘﻤﻟا ﺔﻔﻠﻜﺘﻟا وأ داﺮﻳﻻا ﻰﻠﻋ ﺪﻤﺘﻌﺗ :ﺔﻧﺮﻤﻟا ﺔﻧزاﻮﻤﻟاFlexible Budget
تﺎﻓاﺮﺤﻧا - فاﺮﺤﻧاvariance - variances
بﻮﻠﻄﻤﻟا ﺖﻗﻮﻟا ﻲﻓ ،ﺔﺟﺎﺤﻟا ﺐﺴﺣJust in Time (JIT)
ﻰﻠﻋ ﺪﻤﺘﻌﺗ ﻲﺘﻟا ﺔﻳرادﻻا تاراﺮﻘﻟا ﻒﺼﺗ :ﺔﻄﺸﻧﻷا ةرادإActivity Based Management (ABM)
ﺔﻴﺤﺑﺮﻟا ﻦﻴﺴﺤﺗ ﻲﻓ ﺔﻄﺸﻧﻷا ﺔﻔﻠﻜﺗ
ةﺮﺷﺎﺒﻣ ﺮﻴﻏ ﻒﻴﻟﺎﻜﺗIndirect Costs
ﻲﻠﻌﻓActual
ﻒﻴﻟﺎﻜﺘﻟا ﻊﻣ ﻖﻓاﺮﺘﺗ ةدﺎﻋ : ﻞﻴﻤﺤﺗ - ﻊﻳزﻮﺗAllocation
تﺎﻔﺻﻮﻤﻠﻟ ﺔﻘﺑﺎﻄﻣ ﺮﻴﻐﻟا تﺎﺠﺘﻨﻤﻟا فﺎﺸﺘآا ﻒﻴﻟﺎﻜﺗAppraisal Costs
ﻊﻨﻤﻳPrevent
تﺎﻔﺻاﻮﻤﻠﻟ ﺔﻘﺑﺎﻄﻣ ﺮﻴﻏ تﺎﺠﺘﻨﻣ رﻮﻬﻇ ﻊﻨﻣ ﻒﻴﻟﺎﻜﺗPrevention Costs
ﻲﻠﺧادInternal
ﻦﺤﺸﻟا ﻞﺒﻗ تﺎﻔﺻاﻮﻤﻠﻟ ﺔﻘﺑﺎﻄﻣ ﺮﻴﻏ تﺎﺠﺘﻨﻣ رﻮﻬﻇ ﻒﻴﻟﺎﻜﺗInternal Failure Costs
ﻲﺟرﺎﺧExternal
نﻮﺑﺰﻠﻟ ﺎﻬﻨﺤﺷ ﺪﻌﺑ ﻦﻜﻟ و تﺎﻔﺻاﻮﻤﻠﻟ ﺔﻘﺑﺎﻄﻣ ﺮﻴﻏ تﺎﺠﺘﻨﻣ رﻮﻬﻇ ﻒﻴﻟﺎﻜﺗExternal Failure Costs
ﺔﻋﺎﻨﺼﻟﺎﺑ ﺔﻠﺻ وذ ،ﻲﻋﺎﻨﺻArtificial
ﻲﻟدﺎﺒﺗReciprocal
ﻢﻋﺪﻟا مﺎﺴﻗأ ﻊﻴﻤﺟ ﻦﻴﺑ ﺔﻟدﺎﺒﺘﻤﻟا تﺎﻣﺪﺨﻟا ﻢﻀﻳ ﺎﻤﺑ ﻒﻴﻟﺎﻜﺘﻟا ﻊﻳزﻮﺗReciprocal Allocation Method
ءادأ ﺲﻴﻳﺎﻘﻣ ﻦﻤﺿ ﻞﻜآ ﺔﻤﻈﻨﻤﻟا ﺔﻴﺠﻴﺗاﺮﺘﺳا و ﺔﺳﺎﻴﺳ ﻢﺟﺮﺘﻳ :ةﺪﺻرﻷا ﻢﻴﻴﻘﺗ تﺮآBalance Scorecard
كﻮﻠﺳBehavior
ﺔﻣﺰﺣ ،ﺔﻋﻮﻤﺠﻣBatch
ﻢﻳﻮﻘﺗCalendar
ﺪﻘﻋContract
مﺪﺨﺘﺴﻣ ﻦﻣ ﺮﺜآأ ﻊﻣ كرﺎﺸﺘﺗ ﺚﻴﺤﺑ ﺔﻔﻠﻜﺗ ﺮﺼﻨﻋ وأ طﺎﺸﻧ وأ ةﺄﺸﻨﻣ ﻞﻴﻐﺸﺗ ﺔﻔﻠﻜﺗCommon Cost
ةﺮﺷﺎﺒﻤﻟا ﺮﻴﻏ ﺔﻔﻠﻜﺘﻠﻟ ﻊﻳزﻮﺗ ، ﻞﻴﻤﺤﺗAssignment
ﺔﻌﺑﺎﺘﻣtracing
ةﺮﺷﺎﺒﻤﻟا ﻒﻴﻟﺎﻜﺘﻟا ﻊﻳزﻮﺗCost Tracing
ﺔﻔﻠﻜﺘﻠﻟ ﺔﻴﺤﺑﺮﻟا ﻞﻴﻠﺤﺗCost-volume-profit Analaysis (CVP)
تﺎﻄﻠﺴﻠﻟ ﺾﻳﻮﻔﺗ ،ﺔﻳﺰآﺮﻣ ﻻDecentralization
تاراﺮﻗ ، راﺮﻗDecision - Decisions
ﺔﺠﻣﺪﻨﻤﻟا تﺎآﺮﺸﻟا ﻦﻴﺑ ﺔﻟدﺎﺒﺘﻤﻟا تﺎﻴﻠﻤﻌﻟاIntercompany Transactions
ﺔﺠﻣﺪﻨﻤﻟا تﺎآﺮﺸﻟا ﻦﻴﺑ ﺔﻟدﺎﺒﺘﻤﻟا تﺎﻴﻠﻤﻌﻟا دﺎﻌﺒﺘﺳاIntercompany Elimination
ﺔﻧزاﻮﻤﻟا ﺔﻳاﺪﺑ ﻲﻓ ﺎﻬﻟ ﻂﻄﺨﻤﻟا تﺎﺟﺮﺨﻤﻟا ىﻮﺘﻣ ﻰﻠﻋ ﺪﻤﺘﻌﺗ :ﺔﺘﺑﺎﺜﻟا ﺔﻧزاﻮﻤﻟاStatic Budget
ﺐﻠﻃDemand
ﺔﻧوﺮﻣElasticity
دﻮﻤﺟ ،ﺔﻧوﺮﻣ مﺪﻋInelasticity
ﻦﻳرﺎﻴﺧ ﻦﻴﺑ ﺔﻔﻠﻜﺘﻟا ﻲﻓ قﺮﻔﻟاDifferential Cost
ﻦﻳرﺎﻴﺧ ﻦﻴﺑ ﺔﻴﺤﺑﺮﻟا ﻲﻓ قﺮﻔﻟاDifferential Revenue
) ﻞﻤﻌﻟا ﻒﻗﻮﺗ) لﻮﻤﺨﻟا ﺖﻗوIdle Time
ﻦﻴﻳرادﻹا ﻦﻴﺒﺳﺎﺤﻤﻟا ﻊﻤﺠﻣInstitute of Management Accountants (IMA)
ﺔﻴﺤﺑر ﺰآﺮﻣProfit Center
ﺔﻔﻠﻜﺗ ﺰآﺮﻣCost Center
تﺎﻔﺻاﻮﻤﻠﻟ ﺔﻴﻟوﺪﻟا ﺔﻤﻈﻨﻤﻟاInternational Organization for Standardization (ISO)
وﺰﻳﺁ - ﺔﻳرﺎﻴﻌﻤﻟا
ﺔﻟﺎﻤﻌﻟا ﻒﻴﻟﺎﻜﺗLabor Costs
ذﺎﺘﺳﻷا بﺎﺴﺣLedger
ءﺎﻨﺜﺘﺳﻻﺎﺑ ةرادﻹاManagement by Exception
ﺔﻧﺰﺧSafe ٍ
نﺎﻣﻷا ﺶﻣﺎهMargin of Safety
ﻲﺤﺑر ﺮﻴﻏNonprofit
ةﺄﺸﻨﻣ - ﺔﻤﻈﻨﻣOrganization
ﺔآﺮﺷCompany
ﺔآﺮﺷFirm
ﻒﻠﺘﻟا - ﻒﻟﺎﺘﻟاSpoilage
ﻊﻓﺮﻟا لﺪﻌﻣLeverage
ﺔﻄﺧplan
ﺪآﺄﺗ مﺪﻋUncertainty
ﺔﻓﺎﻀﻤﻟا ﺔﻤﻴﻘﻟا ﺔﺒﻳﺮﺿValue Added Tax (VAT)
ﺞﺘﻨﻤﻠﻟ ﺔﻴﻠﻌﻓ ﺔﻤﻴﻗ ﻒﻴﻀﺗ ﻲﺘﻟا ﻒﻴﻟﺎﻜﺘﻟاValue Added Costs
ﻞﻴﻐﺸﺘﻟا ﺖﺤﺗ ﺔﻋﺎﻀﺒﻟاWork-in-process Inventory
ﻻً وأ جرﺎﺧ ﻻً وا ﻞﺧاﺪﻟاFirst In First Out (FIFO)
ﻻً وأ جرﺎﺧ اًﺮﻴﺧأ ﻞﺧاﺪﻟاLast In First Out (LIFO)
لﻮﺻﻷا ﻦهﺮﺑ ضاﺮﻗﻹاAsset-Based Lending
لﻮﺻﻷا ﻦهﺮﺑ ﻞﻳﻮﻤﺘﻟاAsset-Based Financing
) ةدﺎﻬﺷ) ﺪﻨﺳDebenture
حﺎﺼﻓإDisclosure
) سﻮﻤﻠﻤﻟا ﻞﺻﻸﻟ ) ﻞﺠﻌﻤﻟا /ﺺﻗﺎﻨﺘﻤﻟا- عرﺎﺴﺘﻤﻟا كﻼﻬﻟاAccelerated depreciation (of an asset)
ﻦﻴﻴﻧﻮﻧﺎﻘﻟا ﻦﻴﻘﻗﺪﻤﻟا ﺔﻴﻌﻤﺟ ﻦﻣ رﺪﺼﺗ تﺎﺣﺎﺼﻓإStatements on Auditing Standards (SASs)
ﺎًﻣﻮﻤﻋ ﺔﻟﻮﺒﻘﻤﻟا ﻖﻴﻗﺪﺘﻟا ﺮﻴﻳﺎﻌﻣ ﺮﺴﻔﺘﻟ ﺔﻴﻜﻳﺮﻣﻷا
تاراﺮﻗإ ﺔﻴﻗاﺪﺼﻣ لﻮﺣ يأر ﻖﻗﺪﻤﻟا ﺎﻬﻴﻓ رﺪﺼﻳ ﺪﻴآﺄﺘﻟا تﺎﻣﺪﺧ عاﻮﻧأ ﻦﻣ عﻮﻧAttestation Services
ىﺮﺧأ ﺔﻬﺟ ﻦﻣ رﺪﺼﺗ
ﺔﻴﻟﺎﻌﻔﻟا و ةءﺎﻔﻜﻟا ﻢﻴﻴﻘﺘﻟ ﺔﻤﻈﻨﻤﻟ ﺔﻴﻠﻴﻐﺸﺘﻟا تاءاﺮﺟﻹا ﺔﻌﺟاﺮﻣOperational Audit
ﺔﻴﺠﻴﺗاﺮﺘﺳاStrategy
ﺪﻴﻘﻣ يأرQualified Opinion
ﻞﺸﻓFailure
ةدﻮﺟ ،ﺔﻴﻋﻮﻧQuality
ﻢﺋﻼﻣRelevant
ةدﺮﺧScrap
ﻞﺼﻔﻳSeperate
ﻞﺼﻔﻠﻟ ﻞﺑﺎﻗSeperable ٍ
ﺔﻧﺎﻴﺻ ، ﻢﻋدSustaining
JIT مﺎﻈﻨﺑ ﻂﺒﺗﺮﻤﻟا تﺎﻴﺒﻠﻄﻟا ﻒﻴﻟﺎﻜﺗ مﺎﻈﻧBackflush Costing
تﺎﻣﺪﺨﻟا وأ تﺎﺠﺘﻨﻤﻟا و ﺮﺻﺎﻨﻌﻟا ﻦﻣ ﺔﻨﻴﻌﻣ عﻮﻤﺠﻣ ﺺﺨﺗ ﻒﻴﻟﺎﻤﻜﺗ :ﺔﻣﺰﺤﻟا ﻒﻴﻟﺎﻜﺗBatch-Level Costs
وأ اًدﺪﺤﻣ ﺮﺼﻨﻋ ﺲﻴﻟ و
ﺪﻳﺪﺟ ﺊﺷ ﻲﻓ لﻮﺧد ،قاﺮﺘﺧاBenchmarking
تاداﺮﻳﻻا ﻊﻣ ﻒﻴﻟﺎﻜﺘﻟا يوﺎﺴﺗ :لدﺎﻌﺘﻟا ﺔﻄﻘﻧBreakeven Point
ﺔﺋﺰﺠﺘﻟا ﻲﻌﺋﺎﺑ ﻦﻋ ﻦﻴﻌﻨﺼﻤﻟا و ﻦﻴﻌﻨﺼﻤﻟا ﻦﻋ ﻦﻳدرﻮﻤﻟا ىﻮﺘﺴﻣ ﻲﻓ ﻊﻔﺗﺮﻤﻟا ﺮﻴﻐﺘﻟاBullwhip Effect
دﺮﻔﻣ ﺮﻌﺴﺑ عﺎﺒﺗ تﺎﻣﺪﺧ وأ تﺎﺠﺘﻨﻣ عﻮﻤﺠﻣ :موﺰﺤﻤﻟا ﺞﺘﻨﻤﻟاBundled Product
ﺔﻤﻴﻘﻟا ﺔﻠﺴﻠﺳValue Chain
سﺎﺳﻷا ﺞﺘﻨﻤﻟا ﻊﻣ ﺔﻧرﺎﻘﻣ ﺔﻀﻔﺨﻨﻣ ﻪﺗﺎﻌﻴﺒﻣ ﺞﺘﻨﻣByproduct
ىﺮﺧﻷا تﺎﺠﺘﻨﻤﻟﺎﺑ ﺔﻧرﺎﻘﻣ ﺔﻌﻔﺗﺮﻣ ﻪﺗﺎﻌﻴﺒﻣ ﺞﺘﻨﻣJoint Product
Description:ﺗﻮﻗﻌﺎت اﻟﻨﻘﺪﻳﺔ Cash projection. ﻧﺴﺒﺔ اﻟﻨﻘﺪﻳﺔ CASH RATIO. ﻳﻮﻣﻴﺔ ﻣﻘﺒﻮﺿﺎت اﻟﻨﻘﺪﻳﺔ Cash أوراق ﺗﺨﻠﻴﺺ Clearance Papers. ﻏﺮﻓﺔ اﻟﻤﻘﺎﺻﺔ Clearinghouse clerical. ﻧَﺴﺨﻲّ . آﺘﺎﺑ
