Page 37 - Accountantمحاسب
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Liabilities )َٛظخٌا( دبثٍٛطٌّا
financial obligations for venders or person who supply us with goods or services
دبِذخٌاٚ غٍغٌبث خوششٌا اٚذِا ٓيزٌٍا صبخشلاا ٚ ٓييدسٌّٛا ٖبغر بٙث ِْٛضزٍِ دبيٌبِ
Minimum Stock ْٚضخٌٍّ ٝٔدلاا ذؾٌا
Specifies the minimum number of units that you keep on hand for the item.
فٕظٌا ِٓ بٕيذيا ٝف بٙث عفزؾٔ ْا تغي ٝزٌا داذؽٌٍٛ ٝٔدلاا ُلشٌا ذيذؾر
Net Income ًخذٌا ٝفبط
Sales minus cost of sales minus expenses (including taxes).
) تئاشؼٌا بٙيفبّث ( فيسبظٌّا ضلبٔ دبؼيجٌّا فيٌبىر ضلبٔ دبؼيجٌّا
Other Assets ٜشخا يٛطأ
Represent those assets that are considered nonworking capital and are due for a relatively long
period of time, usually more than one year.
خٕع ِٓ شضوا حدبػ ذلٌٛا ِٓ ٍٗيٛؽ حشزف ٍٝػ كؾزغرٚ ًِبػ شيغ يبِ طاس شجزؼر ٝزٌا يٛطلاا ٖز٘ ًض ِ
Other Current Assets ٜشخا خٌٚاذزِ يٛطا
Represents those assets that are considered nonworking capital and are due within a short
period of time, usually less than a year. Prepaid expenses, employee advances, and notes
receivable with maturity dates of less than one year .
دبفٚشظٌّا ًضِ . خٕع ِٓ ًلا حدبػ شيظمٌا ٜذٌّا ٝف كؾزغرٚ ًِبػشيغ يبِ طاس شجزؼر ٝزٌاٚ يٛطلاا ٖز٘ ًضِٚ
خٕع ِٓ ًلا غجل قاسٚاٚ ٓيفظٌّٛا فٍع ٚ خِذمٌّا
Other Current Liabilities ٜشخا خٌٚاذزِ َٛظخ
Represents those debts that are due within a short period of time, usually less than a year.
خٕع ِٓ ًلا حدبػ ؾيغجٌا ٜذٌّا ٝف خمؾزغٌّا ْٛيذٌا هٍر ًضّرٚ
Owner's Draw هٌبٌّا دبثٛؾغِ
An equity account used in sole proprietorships or partnerships (called Partner's Draw) that
allows the business owners to extract funds from equity.
ِٓ غٌبجِ عبطزلبث ٌُٙ ؼّغيٌ ) ءبوششٌا دبثٛؾغِ ّٝغي ( دبوششٌا ٚا خيدشفٌا ذٍوششٌا ٝف قٛمؾٌا ةبغؽ ذؽبو َذخزغي
ُٙلٛمؽ
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