Page 31 - Accountantمحاسب
P. 31
Average Cost Method خطعٛزٌّا خفٍىزٌا خم٠شؽ
A method of determining the cost of inventory items, which averages the price paid for all
items.
شطبٕؼٌا ًىٌ خػٛفذٌّا سبؼعلاا ؾعٛزِ بٙيف ٝزٌاٚ ْٚضخٌّا شطبٕػ خفٍىر ذيذؾزٌ خميشؽ ٝ٘
Bad Debt بٙ١ف نٛىشِ ْٛ٠د
When customers don't pay their bills, or their Accounts Receivable amount we put debit on an
expense account, Bad Debt Expense.
) بٙيف نٛ ىشِ ْٛيد ( ّٝغي فٚشظِ ٝف ُٙغٌبجِ غؼٔ خٕيذٌّا ُٙربثبغؽ ٚ ُ٘شيراٛف ءلاّؼٌا غفذيلا بِذٕػ
Budget خٔصاِٛ
Financial plan what we expect in future in sales, income, expenses
لاجمزغِ خؼلٛزٌّا دبفٚشظٌّاٚ ًخذٌٍ ٝطيطخر ٌٝبِ فشو
Balance sheet خ١ِّٛؼٌا خ١ٔاض١ٌّا
Financial record showing the current balance of an account, consisting of Assets, Liabilities
And equity قٛمؾٌاٚ َٛظخٌاٚ يٛطلاا ِٓ ْٛىزيٚ دبثبغؾٌٍ خيٌبؾٌا حذطس لاا ؼػٛي ٌٝبِ ًغع
Batch Posting Method دبػّٛغِ ٝف بمؽلا ً١ؽشزٌا
Transactions are saved by the program and posted in a group.
) خظؾٌٍا ظفٔ ٝف ًؽشر لا ( دبػّٛغِ ٝف ًؽشرٚ ظِبٔشجٌا ٝف عفؾر دٛيمٌا
Capital يبٌّا طاس
Capital is the original investment in a company, or the claims against assets.
يٛطلاا ًثبمي بِ ٚا خوششٌا ٝف ٍٝطلاا سبّضزعلاا ٛ٘ يبٌّا طاس
ا
Cash ذمٔ
Represents deposits in banks available, plus cash on hand
ذيٌا ٝف ٝزٌا خيذمٌٍٕ خفبػلابث خؽبزٌّا خيىٕجٌا غئادٌٛا ًضّر
Cash flow خ١ٌبٌّا دبمفذزٌا
Income and spending of cash money ٜذمٌٍٕ قبفٔلااٚ ًخذٌٍ فشو
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