Page 35 - Accountantمحاسب
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Fiscal Year خؼ١جطٌا خ١ٌبٌّا خٕغٌا
Your accounting year, defined by when you open and close the books. This may or may not
coincide with the calendar year.
خيدبؼٌا خٕغٌا غِ كفزر لا ْا ٓىِّ ٖز٘ٚ نشربفد كٍغرٚ ؼزفر بِذٕػ فشؼر هٌ خيجعبؾٌّا خٕغٌا
Fixed Assets خزثبضٌا يٛطلاا
Represents lands, buildings, or equipment assets that are acquired for use in a business rather
than for resale. They are called fixed assets because they are to be used for long periods of
time.
يٛطلاا ّٝغر ٖز٘ٚ بٙؼيث حدبػلا ظيٌ غجط ٌبثٚ ًّؼٌا ٝف َاذخزعلاٌ ٖاشزشٌّاٚ ٖبٕزمٌّا داذؼٌّاٚ ٝٔبجٌّاٚ ٝػاسلاا ًضّر
ذلٌٛا ِٓ اذع خٍيٛؽ حذٌّ َذخزغزع بٙٔلا خزثبضٌا
Forward خٍؽشِ
Send, convey; promote. ٝلشر ي ً - ٛؾر – ي ب عسا
General Ledger َبؼٌا ربزعلاا
The complete collection of accounts (chart of accounts) of a company, transactions associated
with these accounts, and account balances for a specified period of time. It is the combination
of all journal entries (changes in the accounts) that have been recorded and posted in
Peachtree. The account balances are then collected and used on company financial statements.
دبثبغؾٌا حذطساٚ دبثبغؾٌا ٖز٘ غِ خطجرشٌّاٚ خؼّغٌّا دٛيمٌا ٚ خوششٌٍ ) دبثبغؾٌا ًيٌد ( دبثبغؾٌٍ خٍِبىٌا خػّٛ غ ٌّا
حذطساٚ . ذٍؽسٚ ذٍغع ٝزٌاٚ ) دبثبغؾٌا ٝف داشيغزٌا (دبيِٛيٌا دٛيل غيّع ِٓ خٔٛىِ ٛ٘ٚ ذلٌٛا ِٓ حدذؾِ حشزفٌ
خوششٍ ٌ خيٌبٌّا شيسبمزٌا ٝف َذخزغرٚ ذؼّع دبثبغؾٌا
Gross Profit ؼثشٌا ًّغِ
Sales revenue minus the cost of sales for a specific period.
حدذؾِ حشزفٌ دبؼيجٌّا خفٍىر ضلبٔ دبؼيجٌّا ذئاٛػ
Income داش٠ا ٚا ًخد
(Also known as revenue.) Represents the inflow of assets resulting from the sale of products
and services to customers. If income exceeds expenses, net income results. If expenses exceed
income, net loss results.
ًخذٌا ٝطخر ٌٛٚ . ءلاّؼٌٍ دبِذخٌاٚ دبغزٌٍّٕ دبؼيجٌّا ِٓ يٛطلاا ذئاٛػ كفذر ًضّي ٛ٘ٚ ) داشيلابث بؼيا فشؼيٚ (
حسبغخ ٝفبط ظزٕي ًخذٌا فيسبظٌّا ذطخر ٌٛٚ . ًخد ٝفبط ظزٕي فيسبظٌّا
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