Page 30 - Accountantمحاسب
P. 30
Accrual accounting قبمؾزعلاا ٚا سذؾٌبث خجعبؾٌّا َبظٔ
Income is recorded as you invoice customers, and expenses are recorded when you receive
bills from vendors, regardless of when cash is actually exchanged. This presents a truer
picture of income and expenses. Most companies use this accounting method.
َلازعا دبؼيِ ٓػ شظٌٕا غغث ٓييدسٌّٛا شيراٛف ٍُزغٔ بِذٕػ ًغغر دبفٚشظٌّاٚ ءلاّؼٌا شيراٛف ًغغر بِذٕػ ًخذٌا ًغغي
ٝجعبؾٌّا َبظٌٕا از٘ سبزخر دبوششٌا ُظؼِٚ دبفٚشظٌّاٚ ًخذٌٍ خيؼلاٚ حسٛط ًضّر ٗ٘ٚ دبيذمٌٕ ا
Accumulated Depreciation دبولا٘لاا غّغِ
A contra asset account to depreciable (fixed) assets such as buildings, machinery, and
equipment. The depreciable basis (expense) is the difference between an asset's cost and its
estimated salvage value.
) نلا٘ا( حذػبل فظزٌ دبٕيوبٌّاٚ داذؼٌّاٚ دلالااٚ ٝٔبجٌّا ًضِ ذثبضٌا ًطلاا خٌبؽ فظيٌ ذثبضٌا ًطلاٌ ًثبمِ ةبغؽ
خيشيذمزٌا ٗزّيلٚ ًطلاا خفٍىر ٓيث قشفٌا ؼيػٛزٌ
Actual ٍٝؼف
real, tangible; current; factual ٝميمؽ ٌٝبؽ ٝؼلاٚ ٍٝؼف
Assembly دبج١وشر / دبؼ١ّغر
An inventory item consisting of more than one item. Assembly items are first defined in the
Inventory Items selection of the Maintain Menu; the quantity built is entered in the
Assemblies selection of the Tasks Menu.
ْٚضخّ ٌٍ دبفيشؼزٌا خشبش ٝف دذؾيٚ ْٚضخٌّا ٝف لاٚا فشؼِ ْٛىي ْا تغيٚ فٕط ِٓ شضوا ِٓ ْٛىزي ْٚضخِ فٕط
َبٌّٙا دبشبش ٝف دبيّىٌا غّغرٚ
Assets يٛطلاا
(Accounting) entries on a balance sheet showing tangible and intangible properties and claims
against others that can be applied to cover the financial liabilities of a business or of a person;
and owns equities
دبجٍطزٌّا خيطغزٌ بٍٙيظؾر ٓىٌّّا دبمؾزغٌّاٚ خعٍِّٛ شيغٌاٚ خعٌٍّّٛا سِٛلاا ؼػٛر خئاضيٌّا ٝف خيجعبؾِ دلاخذِ
خي ىٌٍّا قٛمؽٚ داشفلااٚ دبوششٌٍ خيٌبٌّا
Audit ٝثبغؾٌا ك١لذزٌا
Examine accounts; verify accounts دبثبغؾٌا خؾط ذيوأرٚ خؼعاشِٚ ضؾف
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