Page 29 - Accountantمحاسب

Accountant تعبؾِ

One who maintains financial records, and financial audits

ٌٝبٌّا كي ذ ل زٌا ٚ خيٌبٌّا دلاغغٌا ٓػ يٚإغٌّا ضخشٌا ٛ٘

Accounting خجعبؾٌّا

System of recording and analyzing financial transactions, auditing; detailed financial
statement

خيٌبٌّا فٛشىٌا غيّع ًيطبفر خؼعاشِٚ خيٌبٌّا دلاِبؼزٌا ًيٍؾر ٚ ًيغغر َبظٔ ٛ٘

Accounting Period خ١جعبؾٌّا داشزفٌا

A unit of time that divides the fiscal year. In Peachtree, you can divide the fiscal year into as
many as 12 periods. You do not close the accounting periods. However, you change
accounting periods to enter previous, current, or future transactions. You can only change or
enter transactions in accounting periods within the two open fiscal years. After closing a fiscal
year, additional accounting periods become available.

هٔا بّو حشزف 12 ٌٝا خٕغٌا ُيغمر هٕىّي ٜشر شر ٝث ؼِبٔشث ٝف خيٍؼفٌا خيٌبٌّا خٕغٌا بٙ يٍػ ُغمر ٝزٌا ذلٌٛا حذؽٚ ٝ٘
حذٌّ ؾمف ًيذؼزٌا ٚا يبخدلاا هٕىّي بّو خيٍجمزغٌّاٚ خيٌبؾٌاٚ خمثبغٌا دلاِبؼزٌا يبخدلا داشزفٌا شيغر هٕىٌ داشزفٌا كٍغرلا
حذيذع خي فبػا داشزف ػبزِ ؼجظي خيٌبٌّا خٕغٌٍ قلاغلاا ذؼثٚ ٓيزٕع

Accounts Payable )ٓ١٠دسٌّٛا( خٕئاذٌا دبثبغؾٌا

Represents balances owed to vendors for goods, supplies, and services purchased on an open

account. Accounts payable balances are used in accrual-based accounting, are generally due in
30 or 60 days, and do not bear interest.

دبثبغؾٌا حذطسأ 1 ) ًعآ ( ةبغؾٌا ٍٝػ ٖاشزشٌّا دبِذخٌاٚ داداذِلااٚ خػبؼجٌٍ ٓيدسٌٍّٛ خثٍٛطٌّا حذطسلاا ًضّر
حذئب ف بٙيٍػ ْٛىي لاٚ َٛي 61 ٚا 31 ٝف كؾزغر َّٛؼٌا ٍٝػٚ قبمؾزعلاا ٍٝػ ُئبمٌا ٝجغؾٌّا َبظٔ ٝف َذخزغر خٕئاذٌا

Accounts Receivable )ءلاّؼٌا( خٕ٠ذٌّا دبثبغؾٌا

Represents amounts owed by customers for items or services sold to them when cash is not
received at the time of sale. Typically, accounts receivable balances are recorded on sales
invoices that include terms of payment. Accounts receivable is used in accrual-based
accounting.

ؾجؼٌبث خٕيذٌّا دبثبغؾٌا غيجٌا ذلٚ بٙغٌبجِ ٍُغزٔ ٌُ ٝزٌا ٌُٙ خػبجٌّا دبِذخٌا ٚا خػبؼجٌٍ ءلاّؼٌا بٙث ٓيذٌّا غٌبجٌّا ًضّر
قبمؾزعلاا ٍٝػ ُئبمٌا ٝجعبؾٌّا َبظٌٕا ٝف َذخزغر ٝ٘ٚ غفذٌا ؽٚشش بٙ ث ٝزٌاٚ دبؼيجٌّا شيراٛف ٝف خٍغغِ حذطسا ٝ٘

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