تعاريف مصطلحات محاسبية باللغة الانكليزية553

تعاريف مصطلحات محاسبية باللغة الانكليزية

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تعاريف مصطلحات محاسبية باللغة الانكليزية

مُساهمة من طرف Admin في الإثنين نوفمبر 24, 2008 9:42 pm

تعاريف بعض المصطلحات المحاسبية باللغة الانكليزية



Calendar year
The period between January 1, and December 31, of a year. It can be the fiscal year for a business entity.




Capital

The amount of the owner's equity in a business.



Capital asset
An asset with a life longer than one year. Usually refers to a tangible fixed asset.




Capital lease
A lease agreement that is in fact a contract of sale, causing the lease to be set up similar to a long-term notes payable. Also called a "lease obligation".




Capital stock
A general ledger account found in the equity section of a balance sheet. The account shows the amounts stockholders paid to acquire their shares of stock.




Capitalize
To record an expenditure as an asset rather than as an expense. Also, it can refer to the process of contributing cash or property to the business by the owners.




Cash
Money on-hand or in the bank.



Cash Basis
Measures revenue when cash is received and measures expenses when they are paid.




Cash discount
An offer to reduce the sales price if prompt payment is made.



Cash flow
The difference between cash in and cash out of a business. The amount of cash remaining is referred to as cash flow.



Cash flows statement
One of the three primary financial statements. It is a report that shows where the cash came from (sources) and where the cash went (uses). A cash flow statement shows the inflows and outflows of cash in three classifications; operating activities, financing activities and investing activities.



Caveat Emptor
Latin for "Let the Buyer Beware". An admonition that the buyer should be cautious when buying goods and services in the market place.




Certified Public Accountant
A person who has been licensed by their state board of accountancy to practice public accounting.


Charge
Used as a verb meaning to debit a general ledger account.


Charge off
To record as an expense an amount that was recorded as an asset. For instance, when an account receivable is considered to have no more future value as an asset, it can be "charged off" to bad debt expense.


Chart of accounts
A list of all the names and numbers of the accounts found in the general ledger.


Closing entries
Journal entries that close the ending balances of the revenue and expense accounts and transfer them into the appropriate equity account in the balance sheet, i.e., retained earnings, owner's equity or partner's equity, etc.


Collateral
Assets that are pledged to be used in case a borrower defaults on a loan.


Common stock
Stock, held by shareholders of a corporation, that has no preferential treatment associated with it.


Comparability
One of the four secondary characteristics of accounting information. If accounting methods have been consistent from period to period then financial statement information can be compared to other financial statement information. For instance, information that is compared from a prior accounting period to a current accounting period or to a projected accounting period can determine if there are any similarities or differences. If apples are compared to apples then the information can be depended on.


Compound interest
Interest calculated on the principal plus the amount of previously accumulated interest.


Conservatism rule
One of the five rules of operation of financial statements. Takes into consideration the uncertainty and risks inherent in business situations. Stresses prudence when recording transactions. Revenue is recorded when it is "reasonably certain" the transaction will actually happen, i.e., when goods and services are delivered. Losses are recorded when "reasonably possible" which means they are likely to occur. Expenses are recorded when assets are consumed or used under the matching rule.


Consistency
One of the four secondary characteristics of accounting information. A company's method of accounting should remain the same from accounting period to accounting period in order for the user of the financial statements to be able to depend on them. For instance, switching from accrual to cash, straight-line depreciation to double-declining depreciation, the retail inventory method to the perpetual inventory method every once in a while would only cause confusion and prove that the financial statements were not to be trusted.


Continuity
1) Refers to making sure that the beginning balance of the equity accounts of an entity are the same as the ending balance of the equity accounts in the previous accounting period or year. See Consistency 2) Also refers to the concept of a "going concern" assumption that the entity will still be in business tomorrow.


Contra account
An account that accumulates amounts that are actually subtractions from another account. For instance, Accumulated Depreciation is subtracted from Fixed Assets because depreciation represents a fraction of the cost of fixed assets as they are being used.


Contributed capital
The amount of money or property that an owner personally puts into a business in return for an equity position.


Control account
A general ledger account that consists of a summary of detailed information coming from a subsidiary ledger. For example accounts receivable is the control account for the individual accounts receivable subsidiary ledgers.


Controller
A person who is in charge of the accounting system of a business.


Corporation
A body of persons granted a charter legally recognizing it as a separate entity having its own rights, privileges, and liabilities distinct from its individual owners.


Cost
A monetary measure of the amount of resources used for some purpose.


Cost of capital
Amount of interest paid for the use of capital.


Cost of goods sold
The cost of goods that have been removed from inventory and delivered to customers (sold) during an accounting period.


Cost of sales
Direct costs associated with sales revenue during an accounting period.


Covenants
A binding agreement made by two or more persons or parties.


Credit
1) (Noun) The right-hand side of a ledger page, an amount entered on the right-hand side of a ledger page. 2) (Verb) To record a credit entry to the right hand side of a ledger page. 3) Can also be when a vendor extends the privilege of paying an invoice at a later date.


Credit sales
Sales that result in an accounts receivable balance.


Creditor
A party to whom money is owed.


Current assets
Assets that are expected to be used up within one year.


Current liabilities
Obligations that will be paid within one year.


Current ratio
The total of current assets divided by the total of current liabilities.





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رد: تعاريف مصطلحات محاسبية باللغة الانكليزية

مُساهمة من طرف مممموافى في الثلاثاء ديسمبر 23, 2008 11:25 am

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رد: تعاريف مصطلحات محاسبية باللغة الانكليزية

مُساهمة من طرف اسير الشوق في السبت ديسمبر 27, 2008 11:37 pm


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رد: تعاريف مصطلحات محاسبية باللغة الانكليزية

مُساهمة من طرف fares في الأربعاء ديسمبر 31, 2008 6:08 am

جزاك الله خيرا
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رد: تعاريف مصطلحات محاسبية باللغة الانكليزية

مُساهمة من طرف غازى في الإثنين سبتمبر 05, 2011 5:39 pm

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مُساهمة من طرف أبو عبد الرحمن الصادق في الإثنين أكتوبر 03, 2011 6:20 am

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