Page 34 - Accountantمحاسب
P. 34
Depreciation نلاٙزعا
reduction in value (of an item or a currency) the estimated decrease in a value due to use
َاذخزعلاٌ خغيزٔ خّيمٌا ٝف عبفخٔلاا از٘ أشٕي ) خٍّػ ٚا شظٕؼٌ ( خّيمٌا ٝف غيفخر
Equity يبٌّا طاس ٚ ٓ١ّ٘بغٌٍّ( قٛ م ؾٌا
)
Equity, also known as capital, is the original investment in a company, or the claims against
assets.
يٛطلاا ًثبمي بِ ٚا خوششٌا ٝف ٍٝطلاا سبّضزعلاا ٝ ٘ ٚ يبٌّا طاش ث بؼيا فشؼرٚ خيىٌٍّا قٛمؾٌ ا
Equity - Retained Earnings ) خممؾٌّا ػبثسلاا ( قٛ م ؾٌا
Represents the earned profit or the loss that can accrued in the company that have not been
distributed to owners.
نلاٌٍّ ذؼث عصٛر ٌُ ٝزٌاٚ خوششٌا ٝف خغربٌٕا حءبغخٌا ٚا خممؾٌّا ػبثسلاا ًضّر
Expenses ف٠سبظٌّا
Represents the costs and liabilities incurred to produce revenues.
ذئاٛػ طبزٔلا خٍّؾزٌّا دبِاضزٌلااٚ فيٌبىزٌا ًضّر
FIFO Costing )لاٚا فشظ٠ لاٚا دساٌٛا( ْٚضخٌّا خفٍىر ةبغؽ َبظٔ
A method of determining the cost of inventory items that assumes that the oldest items are to
be sold first (first in, first out). لاٚا َذللاا فبٕطلاا طٚشخ عشزفي ٜزٌاٚ ْٚضخٌّا فيٌبىر ذيذؾزٌ َبظٔٛ٘
Financial Statement خ١ٌبٌّا فٛشىٌا
A financial statement gives a picture of how your business is doing. In one sense, the whole
point of an accounting system is to produce accurate financial statements.
ٝجعبؾِ َبظٔ ٜلا ٝغيئشٌا فذٌٙا خِب٘ ُٙف خطمٔٚ هزوشش ًّػ خيفيى ٌ حسٛط ٝطؼر ) خيٌبٌّا شيسبمزٌا ( خيٌبٌّا دبفٛشىٌا
خؽٛجظٌّا خيٌبٌّا شيسبمزٌا ًّػ ٛ٘
Fiscal Period خؼ١جطٌا خ١ٌبٌّا حشزفٌا
Durations of time (usually a month) for which accounting information is tracked and subtitled
for reporting purposes.
شيسبمزٌا عاشغلا ضٙغرٚ غثبزر خيجعبؾٌّا دبٍِٛؼٌّا )شٙش حدبػ ( ذلٌٛا ءبٕصا
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