Page 33 - Accountantمحاسب
P. 33
سذظر يبضٌّا ًيجع ٍٝػ دسٌّٛا ٚ ا ًيّؼٌا ذيطشٌ ذفيػا ٝزٌاٚ دبؼغرشٌٍّ خٕئاذٌا غٌبجٌّا ٚا دبؼغرشٌّا ؼػٛي ذٕزغِ ٝ٘
خؼغرشٌّا دبِذخٌا ٚا خػبؼجٌٍ ءلاّؼٌٍ دبؼغرشٌّا حشوزِ
Current Assets خٌٚاذزِ يٛطا
Accounts that will be converted into cash within a year. Current assets include the following
account types: cash, accounts receivable, inventory, and other current assets.
– ْٚضخٌّا – ءلاّؼٌا – خيذمٌٕا ( خيٌبزٌا دبثبغؾٌا عاٛٔا ًّشر ٝ ٘ٚ خٕع ِٓ ًلا ٝف خيذمٔ ٌٝا يٛؾززع ٝزٌا دبثبغؾٌا
) ٜشخ لاا خٌٚاذزّ ٌا يٛط لاا ٚ
Current Liabilities خٌٚاذزِ َٛظخ
The obligations that are due within one year. Current liabilities include the following account types: accounts
payable and total other current liabilities.
خيسبؾٌا دبِٛظخٌا غيّعٚ – ٓييدسٌّٛا ( خيٌبزٌا دبثبغ ؾٌا عاٛٔا عاٛٔا ًّشر ٝ٘ٚ خٕع ِٓ ًلا ٝف خجعاٌٛا دبِاضزٌلاا ٝ٘
) ٜشخلاا
Current Ratio يٚاذزٌا خجغٔ
A ratio in the Financial Manager that shows total current assets in relation to total current
liabilities. This ratio indicates the collectibles of current liabilities in the case of a real
business crisis.
ؼػٛر خجغٔ ٝ٘ٚ . خٌٚاذزٌّا َٛظخٌا ٌٝبّعلا خجغٌٕبث خٌٚاذزٌّا يٛطلاا ٌٝبّعا ؼػٛر ٚ خيٌبٌّا حسادلاا ُٙر خجغٔ ٝ٘
خيميمؽ خِصا سٚذؽ خٌبؽ ٝف خيسب غ ٌا َٛظخٌٍ ٗؼيّغر ٓىٌّّا
Days Accounts Receivable Outstanding لاّؼٌا دبثبغؾٌ خ١عسبخ ٌا َب٠ لاا ذػ
ء
The average number of days the receivables for a company are outstanding. This measure
provides some indication of the quality of receivables, as well as an idea of how successful the
company is in collecting its outstanding receivables.
بٕيطؼي بّو خوششٌٍ ْٛيذٌا حءبفو ٓػ داششإٌّا غؼجث ب ٔذّي ٚا ظيمي ٛ٘ٚ خوششٌٍ ءلاّؼٌٍ خيعسبخٌا َبيلاادذػ ؾعٛزِ
بٙٔٛيد ًيظؾر ٝف خوششٌا ػبغٔ خيفيو ٓػ حذيع حشىف
Debit ٓ٠ذِ
In accounting left side of the balance sheet are called debits and the right side of the balance
sheet and are called credits.
ْٕٛئاذٌا ّٝغي ّٓيلااٚ ْٕٛيذٌّا ّٝغي خئاضيٌّا ِٓ شغيلاا تٔب غ ٌا خجعبؾٌّا ٝف
Debtor ٓ٠ذٌّا
One who owes money, one who is obliged to another; company that owes money
يبٌّا بخيٍػ ٝزٌا خوششٌٍ َاضزٌلاا تؽبط ٛ٘ٚ يبٌّا تؽبط ضخشٌا ٛ٘
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