ﻣﺼﻄﻠﺤﺎت ﻣﺤﺎﺳﺒﻴﺔ Accounting ﺔﺒﺳﺎﺤﻣ Accountant ﺐﺳﺎﺤﻤﻟا Accountants نﻮﺒ A PDF
Preview ﻣﺼﻄﻠﺤﺎت ﻣﺤﺎﺳﺒﻴﺔ Accounting ﺔﺒﺳﺎﺤﻣ Accountant ﺐﺳﺎﺤﻤﻟا Accountants نﻮﺒ A
ﺔﻴﺒﺳﺎﺤﻣ تﺎﺤﻠﻄﺼﻣ Accounting ﺔﺒﺳﺎﺤﻣ Accountant ﺐﺳﺎﺤﻤﻟا Accountants نﻮﺒﺳﺎﺤﻤﻟا Accrual Basis of Accounting ﻲﺒﺳﺎﺤﻤﻟا قﺎﻘﺤﺘﺳﻹا سﺎﺳأ American Accounting Assosiation ﺔﻴﻜﻳﺮﻣﻷا ﺔﺒﺳﺎﺤﻤﻟا ﺔﻴﻌﻤﺟ American Institute of Certified Public Accountants (AICPA) ﻲﻜﻳﺮﻣﻷا ﻊﻤﺠﻤﻟا ﻦﻴﻴﻧﻮﻧﺎﻘﻟا ﻦﻴﺒﺳﺎﺤﻤﻠﻟ Amortization ﺔﺳﻮﻤﻠﻤﻟا ﺮﻴﻏ لﻮﺻﻸﻟ - ءﺎﻔﻃا Assets لﻮﺻﻷا Audit Report ﺔﻌﺟاﺮﻤﻟا ﺮﻳﺮﻘﺗ Auditing تﺎﺑﺎﺴﺤﻟا ﻖﻴﻗﺪﺗ - ﺔﻌﺟاﺮﻤﻟا Balance Sheet ﻲﻟﺎﻤﻟا ﺰآﺮﻤﻟا ﺔﻤﺋﺎﻗ - ﺔﻴﻣﻮﻤﻌﻟا ﺔﻴﻧاﺰﻴﻤﻟا Board of Directors ةرادﻹا ﺲﻠﺠﻣ Bonds تاﺪﻨﺴﻟا Bonds Premium تاﺪﻨﺴﻟا راﺪﺻإ ةﻼﻋ Bonds Discount تاﺪﻨﺴﻟا راﺪﺻإ ﻢﺼﺧ Book Value ﺔﻳﺮﺘﻓﺪﻟا ﺔﻤﻴﻘﻟا Call Provision تاﺪﻨﺴﻟا و ةزﺎﺘﻤﻤﻟا ﻢﻬﺳﻸﻟ - ءﺎﻋﺪﺘﺳﻻا طﺮﺷ Capital Account لﺎﻤﻟا سأر بﺎﺴﺣ Capital Expenditures ﺔﻴﻟﺎﻤﺳأﺮﻟا تﺎﻘﻔﻨﻟا Capital Gains ﺔﻴﻟﺎﻤﺳأر حﺎﺑرأ - ﺔﻴﻟﺎﻤﺳأر ﺐﺳﺎﻜﻣ Capital Losses ﺔﻴﻟﺎﻤﺳأر ﺮﺋﺎﺴﺧ Carrying Value ﺔﻳﺮﺘﻓﺪﻟا ﺔﻤﻴﻘﻟا Cash Basis of Accounting ﻲﺒﺳﺎﺤﻤﻟا يﺪﻘﻨﻟا سﺎﺳﻷا Classification ﻒﻴﻨﺼﺘﻟا - ﺐﻳﻮﺒﺘﻟا Classified Financial Statements ﺔﺑﻮﺒﻤﻟا ﺔﻴﻟﺎﻤﻟا ﻢﺋاﻮﻘﻟا Common Stock ﺔﻳدﺎﻌﻟا ﻢﻬﺳﻷا Common Stock Holders ﺔﻳدﺎﻌﻟا ﻢﻬﺳﻷا ﺔﻠﻤﺣ Comparative Financial Statements ﺔﻧرﺎﻘﻤﻟا ﺔﻴﻟﺎﻤﻟا ﻢﺋاﻮﻘﻟا Conservation ﻆﻔﺤﺘﻟا Consistency Principle تﺎﺒﺜﻟا - قﺎﺴﺗﻻا أﺪﺒﻣ Consilidation جﺎﻣﺪﻧإ Consolidated Accounting Entities ﺔﺠﻣﺪﻨﻤﻟا ﺔﻴﺒﺳﺎﺤﻤﻟا تاﺪﺣﻮﻟا Consonlidated Balance Sheet ةﺪﺣﻮﻤﻟا ﻲﻟﺎﻤﻟا ﺰآﺮﻤﻟا ﺔﻤﺋﺎﻗ Consolidated Financial Statements ةﺪﺣﻮﻤﻟا ﺔﻴﻟﺎﻤﻟا ﻢﺋاﻮﻘﻟا Constant-Dollar Financial Statements ﺔﺴﻧﺎﺠﺘﻣ ﺪﻘﻧ ةﺪﺣو سﺎﺳأ ﻰﻠﻋ ﺔﻴﻟﺎﻤﻟا ﻢﺋاﻮﻘﻟا Account Balance بﺎﺴﺤﻟا ﺪﻴﺻر Accounting Assumptions (Postulates) ﺔﻴﺒﺳﺎﺤﻤﻟا تﺎﺿاﺮﺘﻓﻻا وأ ضوﺮﻔﻟا Accounting Concepts ﺔﻴﺒﺳﺎﺤﻤﻟا ئدﺎﺒﻤﻟا - ﺔﻴﺒﺳﺎﺤﻤﻟا ﻢﻴهﺎﻔﻤﻟا Accounting Constraints ﺔﻴﺒﺳﺎﺤﻤﻟا تادﺪﺤﻤﻟا - ﺔﻴﺒﺳﺎﺤﻤﻟا دﻮﻴﻘﻟا Cost / Benefit Relationship ﺔﻌﻔﻨﻤﻟا ﻦﻣ ﻞﻗأ ﺔﻔﻠﻜﺘﻟا نﻮﻜﺗ نأ ﺐﺠﻳ يأ - ﺔﻌﻔﻨﻤﻟا / ﺔﻔﻠﻜﺘﻟا ﺪﻴﻗ Materiality ﺔﻳدﺎﻤﻟا - ﺔﻴﺒﺴﻨﻟا ﺔﻴﻤهﻷا Industry Practice ﺔﻴﻋﺎﻨﺼﻟا ﺔﺳرﺎﻤﻤﻟا Conservatism ﻆﻔﺤﺘﻟا - رﺬﺤﻟا و ﺔﻄﻴﺤﻟا ﺔﺳﺎﻴﺳ Objectivity ﺔﻴﻋﻮﺿﻮﻤﻟا Accounting Cycle ﺔﻴﺒﺳﺎﺤﻤﻟا ةروﺪﻟا Accounting Elements ﺔﻴﺒﺳﺎﺤﻤﻟا ﺮﺻﺎﻨﻌﻟا Accounting Equation ﺔﻴﺒﺳﺎﺤﻤﻟا ﺔﻟدﺎﻌﻤﻟا Accounting Information ﺔﻴﺒﺳﺎﺤﻤﻟا تﺎﻣﻮﻠﻌﻤﻟا Accounting Objectives ﺔﻴﺒﺳﺎﺤﻤﻟا فاﺪهﻷا Accounting Period (Periodicity) ﺔﻴﻟﺎﻤﻟا ةﺮﺘﻔﻟا - ﺔﻴﺒﺳﺎﺤﻤﻟا ةﺮﺘﻔﻟا Accounting Policies ﺔﻴﺒﺳﺎﺤﻤﻟا تﺎﺳﺎﻴﺴﻟا Accounting Principles ﺔﻴﺒﺳﺎﺤﻤﻟا ئدﺎﺒﻤﻟا Accounting Principles Board (APB) ﻲﻜﻳﺮﻣﻷا ﺔﺒﺳﺎﺤﻤﻟا ئدﺎﺒﻣ ﺲﻠﺠﻣ Accounting Procedures ﺔﻴﺒﺳﺎﺤﻤﻟا تاءاﺮﺟﻹا Accounting Research Bulletins ﺔﻴﺒﺳﺎﺤﻤﻟا ثﻮﺤﺒﻟا تاﺮﺸﻧ Accounting Standards ﺔﻴﺒﺳﺎﺤﻤﻟا ﺮﻴﻳﺎﻌﻤﻟا Accounting Systems ﺔﻴﺒﺳﺎﺤﻤﻟا ﻢﻈﻨﻟا Accounts Payable ﻦﻴﻨﺋاﺪﻟا تﺎﺑﺎﺴﺣ Accounts Recievable نﻮﻨﻳﺪﻤﻟا - ءﻼﻤﻌﻟا تﺎﺑﺎﺴﺣ Actual Basis of Accounting ﻲﺒﺳﺎﺤﻤﻟا قﺎﻘﺤﺘﺳﻻا سﺎﺳأ Accrued Expenses ﻊﻓﺪﻟا ﺔﻘﺤﺘﺴﻣ تﺎﻓوﺮﺼﻣ Accrued Revenues ﺾﺒﻘﻟا ﺔﻘﺤﺘﺴﻣ تاداﺮﻳإ Accumilated Depreciation كﻼﺘهﻻا ﻊﻤﺠﻣ Adjusted Trial Balance لﺪﻌﻤﻟا ﺔﻌﺟاﺮﻤﻟا ناﺰﻴﻣ Adjusting Entry ﺔﻳﻮﺴﺗ ﺪﻴﻗ Adjustment ﺔﻳﻮﺴﺗ Administrative Expenses ﺔﻳرادﻹا تﺎﻓوﺮﺼﻤﻟا Allownce for doubtful Account ﺎﻬﻴﻓ كﻮﻜﺸﻤﻟا نﻮﻳﺪﻟا ﺺﺼﺨﻣ Auditor تﺎﺑﺎﺴﺤﻟا ﻖﻗﺪﻣ Bad Debts ﺔﻣوﺪﻌﻣ نﻮﻳد Basic Accounting Assumptions ﺔﻴﺴﻴﺋﺮﻟا ﺔﻴﺒﺳﺎﺤﻤﻟا ضوﺮﻔﻟا Economic Entity Assumption ﺔﻠﻘﺘﺴﻤﻟا ﺔﻳدﺎﺼﺘﻗﻻا ةﺪﺣﻮﻟا ضﺮﻓ Going Concern (Continuity) عوﺮﺸﻤﻟا ﺔﻳراﺮﻤﺘﺳا ضﺮﻓ Monetary Unit Assumption سﺎﻴﻘﻠﻟ دﻮﻘﻨﻟا ةﺪﺣو ضﺮﻓ Basic Accounting Principles ﺔﻴﺴﻴﺋﺮﻟا ﺔﻴﺒﺳﺎﺤﻤﻟا ئدﺎﺒﻤﻟا Historical Cost Principle ﺔﻴﺨﻳرﺎﺘﻟا ﺔﻔﻠﻜﺘﻟا أﺪﺒﻣ Revenue Recognition Principle داﺮﻳﻹﺎﺑ فاﺮﺘﻋﻻا أﺪﺒﻣ Matching Principle تﺎﻓوﺮﺼﻤﻟﺎﺑ تاداﺮﻳﻹا - ﺔﻠﺑﺎﻘﻤﻟا أﺪﺒﻣ Full Disclosure Principle مﺎﺘﻟا حﺎﺼﻓﻻا أﺪﺒﻣ Revenue Realization Principle داﺮﻳﻹا ﻖﻘﺤﺗ أﺪﺒﻣ Percentage of Completion Principle زﺎﺠﻧﻹا ﺔﺒﺴﻧ أﺪﺒﻣ Business Entity ﺔﻳدﺎﺼﺘﻗﻻا (ةﺪﺣﻮﻟا) ةﺄﺸﻨﻤﻟا Business Transaction ﺔﻳرﺎﺠﺗ ﺔﻴﻠﻤﻋ Capital لﺎﻤﻟا سأر Capital Expenditure ﻲﻟﺎﻤﺳأر فوﺮﺼﻣ Cash ﺔﻳﺪﻘﻨﻟا - ﺪﻘﻨﻟا Cash Budget ﺔﻳﺪﻘﻨﻠﻟ ﺔﻳﺮﻳﺪﻘﺘﻟا ﺔﻴﻧاﺰﻴﻤﻟا - ﺔﻳﺪﻘﻨﻟا ﺔﻧزاﻮﻤﻟا Cash Equivalents ﺔﻳﺪﻘﻨﻟا لدﺎﻌﻳ ﺎﻣ Cash Flow from operations ﺔﻴﻠﻴﻐﺸﺘﻟا تﺎﻴﻠﻤﻌﻟا ﻦﻣ ﺔﻳﺪﻘﻨﻟا تﺎﻘﻓﺪﺘﻟا Cash Flows ﺔﻳﺪﻘﻨﻟا تﺎﻘﻓﺪﺘﻟا Cash Inflows ﺔﻳﺪﻘﻨﻟا ردﺎﺼﻣ - ﺔﻠﺧاﺪﻟا ﺔﻳﺪﻘﻨﻟا تﺎﻘﻓﺪﺘﻟا Cash Outflows - use of cash ﺔﻳﺪﻘﻨﻟا تﺎﻣاﺪﺨﺘﺳا - ﺔﺟرﺎﺨﻟا ﺔﻳﺪﻘﻨﻟا تﺎﻘﻓﺪﺘﻟا Cash Flows Statement ﺔﻳﺪﻘﻨﻟا تﺎﻘﻓﺪﺘﻟا ﺔﻤﺋﺎﻗ Certified Public Accountant تﺎﻳﻻﻮﻟا ﻲﻓ ﺔﺒﺳﺎﺤﻤﻟا ﺔﻨﻬﻣ ﺐﺴﺣ ﺺﺧﺮﻤﻟا ﻲﻧﻮﻧﺎﻘﻟا ﺐﺳﺎﺤﻤﻟا ةﺪﺤﺘﻤﻟا Common Stock ﺔﻳدﺎﻌﻟا ﻢﻬﺳﻷا لﺎﻣ سأر Comparative Balance Sheet ﺔﻧرﺎﻘﻤﻟا ﺔﻴﻧاﺰﻴﻣ Comparative Income Statement ﺔﻧرﺎﻘﻣ ﻞﺧد ﺔﻤﺋﺎﻗ Conceptual Frameworks يﺮﻈﻨﻟا - ﻲﻤﻴهﺎﻔﻤﻟا رﺎﻃﻻا Consistency قﺎﺴﺗﻻا - تﺎﺒﺜﻟا Contra Account ﻲﺴﻜﻋ بﺎﺴﺣ - ﻞﺑﺎﻘﻣ بﺎﺴﺣ Contributed Capital ﻪﺑ ﻢهﺎﺴﻤﻟا لﺎﻤﻟا سأر Convertable Bonds ﺔﻳدﺎﻋ ﻢﻬﺳأ ﻰﻟإ لﻮﺤﺘﻠﻟ ﺔﻠﺑﺎﻗ تاﺪﻨﺳ Convertible Stock Preferred ﺔﻳدﺎﻋ ﻢﻬﺳأ ﻰﻟإ لﻮﺤﺘﻠﻟ ﺔﻠﺑﺎﻗ ةزﺎﺘﻤﻣ ﻢﻬﺳأ Copyright ﻒﻴﻟﺄﺘﻟا ﻖﺣ Corporation ﺔﻤهﺎﺴﻣ ﺔآﺮﺷ Cost of Goods Sold ﺔﻋﺎﺒﻤﻟا ﺔﻋﺎﻀﺒﻟا ﺔﻔﻠﻜﺗ Cost Principle ﺔﻔﻠﻜﺘﻟا أﺪﺒﻣ Credit ﻦﺋاﺪﻟا ﺐﻧﺎﺠﻟا - بﺎﺴﺤﻟا ﻰﻠﻋ Creditors نﻮﻨﺋاﺪﻟا Current Assets ﺔﻟواﺪﺘﻤﻟا لﻮﺻﻷا Current Cost ﺔﻴﻟاﺪﺒﺘﺳﻻا ﺔﻔﻠﻜﺘﻟا - ﺔﻳرﺎﺠﻟا ﺔﻔﻠﻜﺘﻟا Current Liabilities ﺔﻟواﺪﺘﻤﻟا تﺎﻣاﺰﺘﻟﻻا Date of Declaration ﻢﻬﺳﻷا حﺎﺑرأ ﻊﻳزﻮﺗ ﻦﻋ نﻼﻋﻹا ﺦﻳرﺎﺗ Date of Payment ﻢﻬﺳﻷا حﺎﺑرأ ﻊﻓد ﺦﻳرﺎﺗ Date of Record ﺔآﺮﺸﻟا ىﺪﻟ ﻼً ﺠﺴﻣ ﻢهﺎﺴﻤﻟا ﻪﻴﻓ نﻮﻜﻳ يﺬﻟا ﺦﻳرﺎﺘﻟا Debit (Dr.) ﻦﻳﺪﻤﻟا ﺐﻧﺎﺠﻟا Debtors نﻮﻨﻳﺪﻤﻟا Deficit ﺐﻟﺎﺴﻟﺎﺑ - ﺰﺠﻋ Depletion ﺔﻴﻌﻴﺒﻄﻟا ردﺎﺼﻤﻟا وأ ﺔﻴﺟاﺮﺨﺘﺳﻻا لﻮﺻﻸﻟ - ذﺎﻔﻨﻟا Depreciation كﻼﺘها Depreciation Expense كﻼﺘهﻻا فوﺮﺼﻣ Direct Cost ةﺮﺷﺎﺒﻣ ﺔﻔﻠﻜﺗ Direct Method ﺔﻴﺗﺄﺘﻤﻟا ﺔﻳﺪﻘﻨﻟا ﻲﻓﺎﺻ بﺎﺴﺘﺣﻻ ةﺮﺷﺎﺒﻤﻟا ﺔﻘﻳﺮﻄﻟا Discount Rate ﻢﺴﺤﻟا لﺪﻌﻣ - ﻢﺼﺨﻟا لﺪﻌﻣ Economic Entities ﺔﻳدﺎﺼﺘﻗﻻا (تاﺪﺣﻮﻟا) تﺄﺸﻨﻤﻟا Equity ﻦﻴﻤهﺎﺴﻤﻠﻟ (لﻮﺻﻷا ﻲﻓﺎﺻ) ﺔﻴﻜﻠﻤﻟا ﻖﺣ Equity Method ﺔﻴﻜﻠﻤﻟا ﺔﺒﺴﻧ - ﺔﻴﻜﻠﻤﻟا ﻖﺣ ﺔﻘﻳﺮﻃ Estimated Liability رﺪﻘﻤﻟا ماﺰﺘﻟﻻا Expenses تﺎﻓوﺮﺼﻤﻟا Net Cash Flows ﺔﻳﺪﻘﻨﻟا تﺎﻘﻓﺪﺘﻟا ﻲﻓﺎﺻ Net Income ﻞﺧﺪﻟا ﻲﻓﺎﺻ Gross Income ﻞﺧﺪﻟا ﻞﻤﺠﻣ Net Realiable Value ﺔﻴﻠﻴﺼﺤﺘﻟا ﺔﻴﻤﻴﻘﻟا ﻲﻓﺎﺻ Net Working Capital ﻞﻣﺎﻌﻟا لﺎﻤﻟا سأر ﻲﻓﺎﺻ Working Capital ﻞﻣﺎﻌﻟا لﺎﻤﻟا سأر Non-Interest Bearing Note ةﺪﺋﺎﻓ ﻞﻤﺤﺗ ﻻ ﺔﻳرﺎﺠﺗ ﺔﻗرو Notes Payable ﻊﻓﺪﻟا قاروأ Notes Receivable ﺾﺒﻘﻟا قاروأ Paid in Capital لﺎﻤﻟا سأر ﻦﻋ ةدﺎﻳز ﻲﻓﺎﺿﻻا لﺎﻤﻟا سأر Partnership صﺎﺨﺷأ - ﻦﻣﺎﻀﺗ ﺔآﺮﺷ Patent عاﺮﺘﺧا ةءاﺮﺑ Pension ﺪﻋﺎﻘﺗ Plant Assets ﻞﺟﻷا ﺔﻠﻳﻮﻃ ﻊﻨﺼﻤﻟا لﻮﺻأ equipment تاﺪﻌﻣ plant ﻊﻨﺼﻣ ﻲﻓ - لﻮﺻأ property تﺎﻜﻠﺘﻤﻣ preferred Stock ةزﺎﺘﻤﻤﻟا ﻢﻬﺳﻷا Premium راﺪﺻإ ةوﻼﻋ Prepaid Expenses ﺎًﻣﺪﻘﻣ ﺔﻋﻮﻓﺪﻣ تﺎﻓوﺮﺼﻣ Prepaid Insurance ﺎﻣﺪﻘﻣ عﻮﻓﺪﻣ ﻦﻴﻣﺄﺗ Profit ﺢﺑر Profit Margin ﺢﺑﺮﻟا ﺶﻣﺎه Profitability ﺔﻴﺤﺑﺮﻟا Promissory Note تﻻﺎﻴﺒﻤآ - ﺾﺒﻗ قاروأ Public Accountant ﻲﻧﻮﻧﺎﻗ ﺐﺳﺎﺤﻣ Purchases تﺎﻳﺮﺘﺸﻣ Purchases Returns تﺎﻳﺮﺘﺸﻤﻟا تادودﺮﻣ Purchases Allowances تﺎﻳﺮﺘﺸﻤﻟا تﺎﺣﻮﻤﺴﻣ Returns تادودﺮﻣ Chartered Accountant ةﺪﺤﺘﻤﻟا ﺔﻜﻠﻤﻤﻟا ﻲﻓ ﺎًﺒﻟﺎﻏ - ﻲﻧﻮﻧﺎﻗ ﺐﺳﺎﺤﻣ Qualitative ﻲﻋﻮﻧ Quantitative ﻲﻤآ Qualitative Characteristics of Accounting Information تﺎﻣﻮﻠﻌﻤﻠﻟ ﺔﻴﻋﻮﻨﻟا تﺎﻔﺼﻟا ﺔﻴﺒﺳﺎﺤﻤﻟا Relevance ﺔﻤﺋﻼﻤﻟا Understandability ﻢﻬﻔﻟا ﺔﻴﻠﺑﺎﻗ Extraordinary Items ﺔﻴﺋﺎﻨﺜﺘﺳا دﻮﻨﺑ - ﺔﻳدﺎﻋ ﺮﻴﻏ دﻮﻨﺑ Finacial Accounting Standards Board (FASB) ﺎﻜﻳﺮﻣأ ﻲﻓ - ﺔﻴﻟﺎﻤﻟا ﺔﺒﺳﺎﺤﻤﻟا ﺮﻴﻳﺎﻌﻣ ﺲﻠﺠﻣ Financial Reporting ﻲﻟﺎﻤﻟا مﻼﻋﻹا - ﺔﻴﻟﺎﻤﻟا ﺮﻳرﺎﻘﺘﻟا ﺮﺸﻧ Financial Statements ﺔﻴﻟﺎﻤﻟا ﻢﺋاﻮﻘﻟا Financing Activities ﺔﻴﻠﻳﻮﻤﺘﻟا ﺔﻄﺸﻧﻷا Foreign Exchange Rate ﺔﻴﺒﻨﺟﻷا تﻼﻤﻌﻠﻟ فﺮﺼﻟا ﺮﻌﺳ Funds لاﻮﻣﻷا Generally Accepted Accounting Principles (GAAP) و ﺎﻬﻴﻠﻋ فرﺎﻌﺘﻤﻟا ﺔﻴﺒﺳﺎﺤﻤﻟا ئدﺎﺒﻤﻟا ﺎًﻣﻮﻤﻋ ﺔﻟﻮﺒﻘﻤﻟا Generally Accepted Auditing Standards (GAAS) ﺔﻟﻮﺒﻘﻤﻟا و ﺎﻬﻴﻠﻋ فرﺎﻌﺘﻤﻟا ﻖﻴﻗﺪﺘﻟا ﺮﻴﻳﺎﻌﻣ ﺎًﻣﻮﻤﻋ Goodwill ﻞﺤﻤﻟا ةﺮﻬﺷ Historical Cost ﺔﻴﺨﻳرﺎﺘﻟا ﺔﻔﻠﻜﺘﻟا Income ﻞﺧد Income Statement ﻞﺧﺪﻟا ﺔﻤﺋﺎﻗ Indirect Method ﺔﻄﺸﻧﻷا ﻦﻣ (ﺔﻣﺪﺨﺘﺴﻤﻟا) ﺔﻴﺗﺄﺘﻤﻟا ﺔﻳﺪﻘﻨﻟا ﻲﻓﺎﺻ ﺪﻳﺪﺤﺘﻟ ةﺮﺷﺎﺒﻤﻟا ﺮﻴﻏ ﺔﻘﻳﺮﻄﻟا ﺔﻴﻠﻴﻐﺸﺘﻟا Interest ةﺪﺋﺎﻔﻟا Interim Financial Reports ﺔﻴﻠﺣﺮﻤﻟا ﺔﻴﻟﺎﻤﻟا ﺮﻳرﺎﻘﺘﻟا Internal Auditing ﻲﻠﺧاﺪﻟا ﻖﻴﻗﺪﺘﻟا Internal Control System ﺔﻴﻠﺧاﺪﻟا ﺔﺑﺎﻗﺮﻟا مﺎﻈﻧ Internal Revenue Service (IRS) ﻲﻜﻳﺮﻣﻷا ﻞﺧﺪﻟا ﺔﺒﻳﺮﺿ ﺐﺘﻜﻣ Internal Accounting Standards (IAS) ﺔﻴﻟوﺪﻟا ﺔﺒﺳﺎﺤﻤﻟا ﺮﻴﻳﺎﻌﻣ International Accounting Standards Committee (IASC) ﺔﻴﻟوﺪﻟا ﺔﺒﺳﺎﺤﻤﻟا ﺮﻴﻳﺎﻌﻣ ﺔﻨﺠﻟ Inventory ﺔﻋﺎﻀﺒﻟا - نوﺰﺨﻤﻟا Investing Activities ﺔﻳرﺎﻤﺜﺘﺳﻻا ﺔﻄﺸﻧﻷا Investments تارﺎﻤﺜﺘﺳﻻا Journal ﺔﻴﻣﻮﻴﻟا ﺮﺘﻓد Liabilities تﺎﻣاﺰﺘﻟﻹا Long Term Investment ﻞﺟﻷا ﻞﻳﻮﻃ رﺎﻤﺜﺘﺳا Long Term Liabilities ﻞﺟﻷا ﺔﻠﻳﻮﻃ تﺎﻣاﺰﺘﻟإ Market Value ﺔﻴﻗﻮﺴﻟا ﺔﻤﻴﻘﻟا Marketable Debt Securities دﺎﻨﺳا ﻞﻜﺷ ﻰﻠﻋ - ﺔﻴﻟﺎﻤﻟا قاروﻷا Marketable Equity Securities ﻢﻬﺳأ ﻞﻜﺷ ﻰﻠﻋ ﺔﻴﻟﺎﻤﻟا قاروﻷا Maturity قﺎﻘﺤﺘﺳا Maturity Date قﺎﻘﺤﺘﺳﻻا ﺦﻳرﺎﺗ Merchandise Inventory ﻲﻌﻠﺴﻟا نوﺰﺨﻤﻟا Mortgage ﻦهﺮﻟا Net Assets تﺎﻣاﺰﺘﻟﻹا عﻮﻤﺠﻣ و لﻮﺻﻷا عﻮﻤﺠﻣ ﻦﻴﺑ قﺮﻔﻟا - لﻮﺻﻷا ﻲﻓﺎﺻ Objectivity ﺔﻴﻋﻮﺿﻮﻤﻟا operating Activities ﺔﻴﻠﻴﻐﺸﺘﻟا ﺔﻄﺸﻧﻷا Operating Expenses ﺔﻴﻠﻴﻐﺸﺘﻟا ﻒﻳرﺎﺼﻤﻟا Owners Equity عوﺮﺸﻤﻟا بﺎﺤﺻأ قﻮﻘﺣ Allowance ﺺﺼﺨﻣ Allowances تﺎﺣﻮﻤﺴﻣ - تﺎﺼﺼﺨﻣ Securities and Exchange Commission (SEC) ﻲﻜﻳﺮﻣﻷا ﺔﻴﻟﺎﻤﻟا قاروﻷا ﺲﻠﺠﻣ Selling Expenses ﻊﻴﺒﻟا تﺎﻓوﺮﺼﻣ - ﻊﻴﺒﻟا ﻒﻳرﺎﺼﻣ Shareholders (Stockholders) نﻮﻤهﺎﺴﻤﻟا Short Term Investment ﻞﺟﻷا ﺮﻴﺼﻗ رﺎﻤﺜﺘﺳا Short Term Notes Payable ﻞﺟﻷا ةﺮﻴﺼﻗ ﻊﻓد قاروأ Single Proprietorship يدﺮﻓ عوﺮﺸﻣ Statement of Cash Flows ﺔﻳﺪﻘﻨﻟا تﺎﻘﻓﺪﺘﻟا ﺔﻤﺋﺎﻗ Statement of changes in Financial Position ﻲﻟﺎﻤﻟا ﺰآﺮﻤﻟا ﻲﻓ تاﺮﻴﻐﺘﻟا ﺔﻤﺋﺎﻗ Stock Subscriptions ﻢﻬﺳﻷا لﺎﻣ سأﺮﺑ تﺎﺑﺎﺘﺘآﻻا Stock Values لﺎﻤﻟا سأر ﻢﻴﻗ Straight Line Depreciation Method كﻼﺘهﻻا بﺎﺴﺘﺣﻻ ﺖﺑﺎﺜﻟا ﻂﺴﻘﻟا ﺔﻗﺮﻃ Subsidiary Company ﺔﻌﺑﺎﺗ ﺔآﺮﺷ T-accounts ذﺎﺘﺳﻷا ﺮﺘﻓد تﺎﺑﺎﺴﺣ Temporary Investment (Short Term Investments) ﻲﻓ (ﻞﺟﻷا ﺮﻴﺼﻗ رﺎﻤﺜﺘﺳا) ﺖﻗﺆﻣ رﺎﻤﺜﺘﺳا ﺔﻴﻟﺎﻤﻟا قاروﻷا Treasury Stock ﺔﻨﻳﺰﺨﻟا ﻢﻬﺳأ Absorption Costing System ﺔﻴﻟﺎﻤﺟﻹا وأ ﺔﻴﻠﻜﻟا ﻒﻴﻟﺎﻜﺘﻟا مﺎﻈﻧ Billing on Construction in Process ﺬﻴﻔﻨﺘﻟا ﺖﺤﺗ تاءﺎﺸﻧإ دﻮﻘﻋ ﺮﻴﺗاﻮﻓ وأ تﺎﺒﻟﺎﻄﻣ Branches عوﺮﻓ Capital Maintanance Concept لﺎﻤﻟا سأر ﻰﻠﻋ ﺔﻈﻓﺎﺤﻤﻟا مﻮﻬﻔﻣ Coding ﺰﻴﻣﺮﺗ Completed Contract Method ﻲﻬﺘﻨﻤﻟا وأ ﺰﺠﻨﻤﻟا ﺪﻘﻌﻟا ﺔﻘﻳﺮﻃ Consignee ﻞﻴآو Consignor ﻞﻴﺻأ - ﻞآﻮﻣ Constant Purchasing Power ﺔﺘﺑﺎﺛ ﺔﻴﺋاﺮﺷ ةﻮﻗ Construction in Process ﺬﻴﻔﻨﺘﻟا ﺖﺤﺗ ءﺎﺸﻧإ دﻮﻘﻋ Consumer Price Index ﻚﻠﻬﺘﺴﻤﻟا رﺎﻌﺳﻷ ﻲﺳﺎﻴﻘﻟا ﻢﻗﺮﻟا Contract Costs ﺪﻘﻌﻟا ﻒﻴﻟﺎﻜﺗ Cost ﺔﻔﻠﻜﺗ Contract Debtors دﻮﻘﻌﻟا ﻲﻨﻳﺪﻣ Contract Revenues ﺪﻘﻌﻟا تاداﺮﻳإ Contribution Margin ﺔﻳﺪﺣ ﺔﻤهﺎﺴﻣ Cost Price ﺔﻔﻠﻜﺘﻟا ﻦﻤﺛ Cost Plus Contracts ﺔﻔﻠﻜﺘﻠﻟ ﻦﻴﻌﻣ ﺢﺑر ﺶﻣﺎه ﺔﻓﺎﺿﺈﺑ ﺎهﺮﻌﺳ دﺪﺤﻤﻟا دﻮﻘﻌﻟا Current Cost Approach ﺔﻳرﺎﺠﻟا ﺔﻔﻠﻜﺘﻟا ﻞﺧﺪﻣ Current Purchasing Power ﺔﻳرﺎﺟ ﺔﻴﺋاﺮﺷ ةﻮﻗ Measurement Unit سﺎﻴﻘﻟا ةﺪﺣو Prediction ﺆﺒﻨﺗ Predictive Value ﺔﻳﺆﺒﻨﺘﻟا ﺔﻤﻴﻘﻟا Feedback Value ﺔﻴﺴﻜﻌﻟا ﺔﻳﺬﻐﺘﻟا ﺔﻤﻴﻗ Feedback ﺔﻌﺟاﺮﻟا تﺎﻣﻮﻠﻌﻤﻟا - ﺔﻴﺴﻜﻌﻟا ﺔﻳﺬﻐﺘﻟا Reliability ﺔﻴﻗﻮﺛﻮﻤﻟا Reliable قﻮﺛﻮﻣ Timeliness ﺪﻴﺠﻟا ﺖﻴﻗﻮﺘﻟا - ﺐﺳﺎﻨﻤﻟا ﺖﻴﻗﻮﺘﻟا Verifiability ﺔﺤﺼﻟا و ﻖﻘﺤﺘﻟا ﺔﻴﻠﺑﺎﻗ Neutrality دﺎﻴﺤﻟا Representiational Faithfullness قدﺎﺼﻟا ضﺮﻌﻟا Comparability ﺔﻧرﺎﻘﻤﻟا ﺔﻴﻠﺑﺎﻗ Representation ضﺮﻋ Realizable Value ﻖﻘﺤﺘﻠﻟ ﺔﻠﺑﺎﻘﻟا ﺔﻤﻴﻘﻟا Realization Principle ﻖﻘﺤﺘﻟا أﺪﺒﻣ Retained Earnings ةﺰﺠﺘﺤﻤﻟا حﺎﺑرﻷا - ﺔﻌﻤﺠﻤﻟا حﺎﺑرﻷا Revenue داﺮﻳإ Sales تﺎﻌﻴﺒﻣ Sales Discount تﺎﻌﻴﺒﻤﻟا ﻢﺼﺧ Sales Returns تﺎﻌﻴﺒﻤﻟا تادودﺮﻣ Sales Allowances تﺎﻌﻴﺒﻤﻟا تﺎﺣﻮﻤﺴﻣ Salvage Value ﺔﻳﺪﻳﺮﺨﺘﻟا ﺔﻤﻴﻘﻟا - ﻲﺟﺎﺘﻧﻹا ﻩﺮﻤﻋ ﺔﻳﺎﻬﻧ ﺪﻌﺑ ﻞﺻﻸﻟ ﺔﻴﻗﺎﺒﻟا ﺔﻤﻴﻘﻟا Statement of changes in Owners' Equity ﺔﻴﻜﻠﻤﻟا قﻮﻘﺣ ﻲﻓ تاﺮﻴﻐﺘﻟا ﺔﻤﺋﺎﻗ Statements of Financial Accounting Standards (FASB) ﺔﺒﺳﺎﺤﻤﻟا ﺮﻴﻳﺎﻌﻣ ﺲﻠﺠﻣ تاﺮﺸﻧ ﻲﻜﻳﺮﻣﻷا ﺔﻴﻟﺎﻤﻟا Stock ﻢﻬﺳﻷا لﺎﻣ سأر Stock Authorization and Issuance ﻢﻬﺳﻷا لﺎﻣ سأﺮﻟ راﺪﺻﻹا و ﺢﻳﺮﺼﺘﻟا Stock Dividends اًﺪﻘﻧ ﺲﻴﻟ و ﻢﻬﺳأ ﻞﻜﺷ ﻰﻠﻋ ﻢﻬﺳأ حﺎﺑرأ Stock Premiums لﺎﻤﻟا سأر راﺪﺻإ ةوﻼﻋ Trial Balance ﺔﻌﺟاﺮﻤﻟا ناﺰﻴﻣ Unearned Revenue ﺐﺴﺘﻜﻣ ﺮﻴﻏ داﺮﻳإ Unrealized Loss ﺔﻘﻘﺤﺘﻣ ﺮﻴﻏ ةرﺎﺴﺧ Unrealized Profit - Unrealized Gain ﻖﻘﺤﺘﻣ ﺮﻴﻏ ﺢﺑر Utilities Expenses ﺦﻟإ ءﺎﺑﺮﻬﻜﻟا و ءﺎﻤﻟا ﻞﺜﻣ - ﺔﻴﻣﺪﺨﻟا ﻊﻓﺎﻨﻤﻟا تﺎﻓوﺮﺼﻣ Working Papers ﻞﻤﻌﻟا قاروأ Worksheet ﻞﻤﻋ ﺔﻗرو Data Collection تﺎﻧﺎﻴﺒﻟا ﻊﻴﻤﺠﺗ Dealers ﻞﻴآو ﻊﻤﺟ - ءﻼآو Deffered Gross Profit ﻖﻘﺤﻤﻟا ﺮﻴﻏ ﺢﺑﺮﻟا ﻲﻟﺎﻤﺟإ - ﻞﺟﺆﻤﻟا ﺢﺑﺮﻟا ﻲﻟﺎﻤﺟإ Departmental Contribution Margin ﻢﺴﻘﻠﻟ ﺔﻳﺪﺤﻟا ﺔﻤهﺎﺴﻤﻟا Direct Costing System ةﺮﺷﺎﺒﻤﻟا ﻒﻴﻟﺎﻜﺘﻟا مﺎﻈﻧ Entry Value Method ﻞﺻﻸﻟ ﺔﻴﻟﻼﺣﻹا ﺔﻤﻴﻘﻟا ﺔﻘﻳﺮﻃ Estimated Price يﺮﻳﺪﻘﺗ ﺮﻌﺳ - ﻲﺿاﺮﺘﻓا ﺮﻌﺳ Exit Value Method ﻞﺻﻸﻟ ﺔﻴﻌﻴﺒﻟا ﺔﻤﻴﻘﻟا ﺔﻘﻳﺮﻃ Fixed Price Contracts ﺎُﻔﻠﺳ دﺪﺤﻤﻟا ﺮﻌﺴﻟا تاذ دﻮﻘﻌﻟا Format ﺔﻴﻟﺎﻤﻟا ﺔﻤﺋﺎﻘﻟا ضﺮﻋ ﻞﻜﺷ General Price Level Adjusted Historical Cost (GPLA) ﺔﻟﺪﻌﻤﻟا ﺔﻴﺨﻳرﺎﺘﻟا ﺔﻔﻠﻜﺘﻟا ﻞﺧﺪﻣ GNP Implicit Price Deflator ﻲﻣﻮﻘﻟا ﻲﻟﺎﻤﺟﻹا ﺞﺗﺎﻨﻠﻟ ﻲﺳﺎﻴﻘﻟا ﻢﻗﺮﻟا Gross Profit ﺢﺑﺮﻟا ﻞﻤﺠﻣ Hire Purchase يرﺎﺠﻳﻹا ءاﺮﺸﻟا Hire Sale يرﺎﺠﻳﻹا ﻊﻴﺒﻟا Holding Gains ةزﺎﻴﺤﻟا ﺐﺳﺎﻜﻣ Holding Losses ةزﺎﻴﺤﻟا ﺮﺋﺎﺴﺧ Inflation ﻢﺨﻀﺘﻟا Input Method مﺎﻤﺗﻹا ﺔﺒﺴﻧ ﺪﻳﺪﺤﺗ ﻲﻓ تﻼﺧﺪﻤﻟا بﻮﻠﺳأ Installment Purchase ﻂﻴﺴﻘﺘﻟﺎﺑ ءاﺮﺸﻟا Installment Sale ﻂﻴﺴﻘﺘﻟﺎﺑ ﻊﻴﺒﻟا Long Term Contracts ﻞﺟﻷا ﺔﻠﻳﻮﻃ دﻮﻘﻋ Maintanance of Nominal Capital ﻲﻤﺳﻷا لﺎﻤﻟا سأر ﻰﻠﻋ ﺔﻈﻓﺎﺤﻤﻟا Maintanance of Real Capital ﻲﻘﻴﻘﺤﻟا لﺎﻤﻟا سأر ﻰﻠﻋ ﺔﻈﻓﺎﺤﻤﻟا Measurement Basis سﺎﻴﻘﻟا سﺎﺳأ Measurement Bias سﺎﻴﻘﻟا فاﺮﺤﻧا - سﺎﻴﻘﻟا ﺰﻴﺤﺗ Realization ﻖﻘﺤﺗ Realized Income ﻖﻘﺤﻤﻟا ﺢﺑﺮﻟا وأ ﻖﻘﺤﻤﻟا ﻞﺧﺪﻟا Replacement Cost لاﺪﺒﺘﺳﻹا ﺔﻔﻠﻜﺗ وأ لﻼﺣﻹا ﺔﻔﻠﻜﺗ Responsibility Accounting ﺔﻴﻟوﺆﺴﻤﻟا ﺔﺒﺳﺎﺤﻣ Segments مﺎﺴﻗأ Segment ﻢﺴﻗ Selling Price ﻊﻴﺒﻟا ﺮﻌﺳ Short Term Contracts ﻞﺟﻷا ةﺮﻴﺼﻗ تاءﺎﺸﻧإ دﻮﻘﻋ Standard Costs ﺔﻳرﺎﻴﻌﻤﻟا ﻒﻴﻟﺎﻜﺘﻟا Accounting System ﻲﺒﺳﺎﺤﻤﻟا مﺎﻈﻨﻟا Budget ﺔﻳﺮﻳﺪﻘﺗ ﺔﻧزاﻮﻣ Conversion ﺔﻳدﺎﻋ ﻢﻬﺳأ ﻰﻟإ تاﺪﻨﺳ وأ ةزﺎﺘﻤﻣ ﻢﻬﺳأ ﻦﻣ - ﻞﻳﻮﺤﺘﻟا ﺔﻴﻠﺑﺎﻗ Corporate Earnings ﺔﻤهﺎﺴﻤﻟا تﺎآﺮﺸﻟا حﺎﺑرأ Current Cost Accounting ﺔﻳرﺎﺠﻟا ﺔﻔﻠﻜﺘﻟا سﺎﺳأ ﻰﻠﻋ ﺔﺒﺳﺎﺤﻤﻟا Debenture Bonds ﻲﻨﻴﻋ نﺎﻤﺿ نوﺪﺑ تاﺪﻨﺳ Dividends حﺎﺑرﻷا تﺎﻌﻳزﻮﺗ Earned Surplus ﺰﺠﺘﺤﻤﻟا ﺾﺋﺎﻔﻟا Earning per Share ﻢﻬﺴﻟا ﺔﻴﺤﺑر Effective Interest Rate ﻲﻠﻌﻔﻟا ةﺪﺋﺎﻔﻟا لﺪﻌﻣ Financial Accounting ﺔﻴﻟﺎﻤﻟا ﺔﺒﺳﺎﺤﻤﻟا Finacial Forecast ﻲﻟﺎﻤﻟا ﺆﺒﻨﺘﻟا Fiscal Year ﺔﻴﻟﺎﻤﻟا ﺔﻨﺴﻟا Fixed Assets ﺔﺘﺑﺎﺜﻟا لﻮﺻﻷا General Price Index رﺎﻌﺳﻸﻟ مﺎﻌﻟا ىﻮﺘﺴﻤﻠﻟ ﻲﺳﺎﻴﻘﻟا ﻢﻗﺮﻟا Mix of Sales تﺎﻌﻴﺒﻤﻟا ﺞﻳﺰﻣ Monetary Items ﺔﻳﺪﻘﻨﻟا دﻮﻨﺒﻟا Monetary ﺪﻘﻧ - ﺔﻳﺪﻘﻧ Net Realizable Value ﻖﻘﺤﺘﻠﻟ ﺔﻠﺑﺎﻘﻟا ﺔﻴﻌﻴﺒﻟا ﺔﻤﻴﻘﻟا ﻲﻓﺎﺻ Nominal Value ﺔﻴﻤﺳﻷا ﺔﻤﻴﻘﻟا ﺔﻳﺪﻘﻨﻟا ﺮﻴﻏ دﻮﻨﺒﻟاNonmonetary Items ﻲﻠﻴﻐﺸﺘﻟا ﺢﺑﺮﻟا - تﺎﻴﻠﻤﻌﻟا ﺢﺑرOperating Income زﺎﺠﻧﻹا ﺔﺒﺴﻧ ﺪﻳﺪﺤﺗ ﻲﻓ تﺎﺟﺮﺨﻤﻟا بﻮﻠﺳأOutput Method مﺎﻤﺗﻹا ﺔﺒﺴﻧ وأ زﺎﺠﻧﻹا ﺔﺒﺴﻧPercentage of Completion Method ﻂﻴﻄﺨﺘﻟاPlanning ﺔﺑﺎﻗﺮﻟاControl رﺎﻌﺳﻸﻟ ﻲﺳﺎﻴﻗ ﻢﻗرPrice Index رﺎﻌﺳﻸﻟ مﺎﻌﻟا ىﻮﺘﺴﻤﻟا ﻲﻓ تاﺮﻴﻐﺗPrice Level Changes ﺢﺑﺮﻟا ﻢﻴﻈﻌﺗProfit Maximization ﻞﻘﺜﻣ ﻲﺑﺎﺴﺣ ﻂﺳﻮﺘﻣ - نوزﻮﻣ ﻲﺑﺎﺴﺣ ﻂﺳﻮﺘﻣ - ﺢﺟﺮﻣ ﻲﺑﺎﺴﺣ ﻂﺳﻮﺘﻣWeighted Average (WA) ﺔﻠﻤﺠﻟا رﺎﻌﺳﻷ ﻲﺳﺎﻴﻘﻟا ﻢﻗﺮﻟاWhole Sale Price Index يﺪﻨﺘﺴﻣ دﺎﻤﺘﻋا - ﻲﻜﻨﺑ دﺎﻤﺘﻋاletter of credit ﺔﻳﺪﻨﺘﺴﻣ تادﺎﻤﺘﻋا - ﺔﻴﻜﻨﺑ تادﺎﻤﺘﻋاLetters of Credit رﺎﻌﺳﻸﻟ مﺎﻌﻟا ىﻮﺘﺴﻤﻟاGeneral Price Level ﺔﺒﻳﺮﺿTax - Taxation ﻞﺧﺪﻟا ﺔﺒﻳﺮﺿIncome Tax ﻢﺨﻀﺘﻟا ﻦﻋ ﺔﺒﺳﺎﺤﻤﻟاInflation Accounting ﺔﺳﻮﻤﻠﻤﻟا ﺮﻴﻏ لﻮﺻﻷاIntangible Assets سﻮﻤﻠﻣ ﺮﻴﻏIntangible ﺔﺠﻣﺪﻨﻤﻟا تﺎآﺮﺸﻟا ﻦﻴﺑ ﺔﻟدﺎﺒﺘﻤﻟا تﺎﻣاﺰﺘﻟﻻاIntercompany Liablities ﻲﻟﺎﻤﻟا ﻊﻓﺮﻟاLevarage ﺔﻴﻟوﺪﻟا ﻖﻴﻗﺪﺘﻟا رﺎﻴﻌﻣInternational Standards on Auditings (ISAs) ةءﺎﻔﻜﻟا ﺔﺑﺎﻗر مﺎﻈﻨﺑ ﺎﻬﻣاﺰﺘﻟا ﺚﻴﺣ ﻦﻣ ﻖﻴﻗﺪﺗ ﺔآﺮﺸﻟ يرود ﻞﻜﺸﺑ ﻦﻴﻴﻧﻮﻧﺎﻗ ﻦﻴﻘﻗﺪﻣ ﺔﻌﺟاﺮﻣPeer Review و ءﻼﻤﻌﻟا ﻩﺎﺠﺗ ﺔﻴﻨﻬﻤﻟا ﺎﻬﺗﺎﻴﻟﺆﺴﻤﺑ مﺰﺘﻠﺗ ﺔآﺮﺸﻟا نأ ﺪآﺄﺘﻠﻟ ﻖﻴﻗﺪﺘﻟا تﺎآﺮﺷ ﺎﻬﻌﺒﺘﺗ قﺮﻃQuality Control ﻦﻳﺮﺧﻵا ﻞﺟأ ﻦﻣ تﺎﻣﻮﻠﻌﻤﻟا ﻦﻴﺴﺤﺘﻟ نﻮﻠﻘﺘﺴﻣ نﻮﻴﻨﻬﻣ ﺎﻬﻣﺪﻘﻳ تﺎﻣﺪﺧ - ﺪﻴآﺄﺘﻟا تﺎﻣﺪﺧAssurance Services تاراﺮﻘﻟا يﺬﺨﺘﻣ ﺎﻬﺘﻘﺑﺎﻄﻣ ﺚﻴﺣ ﻦﻣ ﺔﻤﻈﻨﻤﻟ ﺔﻴﻟﺎﻤﻟا تﻼﺠﺴﻟا ﻖﻴﻗﺪﺗ وأ ﺔﻌﺟاﺮﻣ - نﺎﻋذﻹا ﻖﻴﻗﺪﺗCompliance Audit ﺔﻨﻴﻌﻣ ﻦﻴﻧاﻮﻘﻟ ﺔﻴﻧوﺮﺘﻜﻟﻹا ةرﺎﺠﺘﻟاE-Commerce ﻞﻴﻟدEvidence ﻞﻘﺘﺴﻣIndependent ةﺮﻃﺎﺨﻣrisk ﺔﻘﻴﻗد ﺮﻴﻏ تاراﺮﻘﻟا ذﺎﺨﺗﻹ ﺔﻠﻤﻌﺘﺴﻤﻟا تﺎﻣﻮﻠﻌﻤﻟا نأ ﻦﻣ ةرﻮﻄﺨﻟاInformation Risk ﻞﻴﻐﺸﺗ - ﺔﻴﻠﻤﻋoperation و ﺔﻴﺠﻴﺗاﺮﺘﺳﻻا ﺚﻴﺣ ﻦﻣ ﻞﻴﻤﻌﻟا ﻞﻤﻋ ﺔﺌﻴﺑ ﻢﻬﻓ ﻰﻠﻋ ﺪﻤﺘﻌﻳ ﻲﻘﻴﻗﺪﺗ ﻞﺧﺪﻣStrategic Systems Audit ﺔﻴﺟرﺎﺨﻟا تﺎﻗﻼﻌﻟا و تﺎﻴﻠﻤﻌﻟا ﻲﺴﻜﻋ يأرAdverse Opinion يأر ءﺎﻄﻋإ مﺪﻋDisclaimer of Opinion ﺔﻳدﺎﻣ ءﺎﻄﺧأMaterial Misstatement ﻞﻴﻠﺤﺗanalysis تﺎﻃﺎﺸﻧactivities ﻰﻠﻋ ﺪﻤﺘﻌﺗ ﻲﺘﻟا ﻒﻴﻟﺎﻜﺘﻟا ﺔﺒﺳﺎﺤﻣ قﺮﻃ ﺪﺣأ :ﺔﻄﺸﻧﻷا ﻒﻴﻟﺎﻜﺗActivity Based Costing (ABC) ةﺮﺷﺎﺒﻤﻟا ﺮﻴﻏ ﻒﻴﻟﺎﻜﺘﻟا ﻊﻳزﻮﺗ ﻲﻓ ﺔﻄﺸﻧﻷا ﺔﻴﻠﻌﻔﻟا تﺎﺠﺘﻨﻤﻠﻟ ةرﺪﻘﻤﻟا ﺔﻔﻠﻜﺘﻟا وأ داﺮﻳﻻا ﻰﻠﻋ ﺪﻤﺘﻌﺗ :ﺔﻧﺮﻤﻟا ﺔﻧزاﻮﻤﻟاFlexible Budget تﺎﻓاﺮﺤﻧا - فاﺮﺤﻧاvariance - variances بﻮﻠﻄﻤﻟا ﺖﻗﻮﻟا ﻲﻓ ،ﺔﺟﺎﺤﻟا ﺐﺴﺣJust in Time (JIT) ﻰﻠﻋ ﺪﻤﺘﻌﺗ ﻲﺘﻟا ﺔﻳرادﻻا تاراﺮﻘﻟا ﻒﺼﺗ :ﺔﻄﺸﻧﻷا ةرادإActivity Based Management (ABM) ﺔﻴﺤﺑﺮﻟا ﻦﻴﺴﺤﺗ ﻲﻓ ﺔﻄﺸﻧﻷا ﺔﻔﻠﻜﺗ ةﺮﺷﺎﺒﻣ ﺮﻴﻏ ﻒﻴﻟﺎﻜﺗIndirect Costs ﻲﻠﻌﻓActual ﻒﻴﻟﺎﻜﺘﻟا ﻊﻣ ﻖﻓاﺮﺘﺗ ةدﺎﻋ : ﻞﻴﻤﺤﺗ - ﻊﻳزﻮﺗAllocation تﺎﻔﺻﻮﻤﻠﻟ ﺔﻘﺑﺎﻄﻣ ﺮﻴﻐﻟا تﺎﺠﺘﻨﻤﻟا فﺎﺸﺘآا ﻒﻴﻟﺎﻜﺗAppraisal Costs ﻊﻨﻤﻳPrevent تﺎﻔﺻاﻮﻤﻠﻟ ﺔﻘﺑﺎﻄﻣ ﺮﻴﻏ تﺎﺠﺘﻨﻣ رﻮﻬﻇ ﻊﻨﻣ ﻒﻴﻟﺎﻜﺗPrevention Costs ﻲﻠﺧادInternal ﻦﺤﺸﻟا ﻞﺒﻗ تﺎﻔﺻاﻮﻤﻠﻟ ﺔﻘﺑﺎﻄﻣ ﺮﻴﻏ تﺎﺠﺘﻨﻣ رﻮﻬﻇ ﻒﻴﻟﺎﻜﺗInternal Failure Costs ﻲﺟرﺎﺧExternal نﻮﺑﺰﻠﻟ ﺎﻬﻨﺤﺷ ﺪﻌﺑ ﻦﻜﻟ و تﺎﻔﺻاﻮﻤﻠﻟ ﺔﻘﺑﺎﻄﻣ ﺮﻴﻏ تﺎﺠﺘﻨﻣ رﻮﻬﻇ ﻒﻴﻟﺎﻜﺗExternal Failure Costs ﺔﻋﺎﻨﺼﻟﺎﺑ ﺔﻠﺻ وذ ،ﻲﻋﺎﻨﺻArtificial ﻲﻟدﺎﺒﺗReciprocal ﻢﻋﺪﻟا مﺎﺴﻗأ ﻊﻴﻤﺟ ﻦﻴﺑ ﺔﻟدﺎﺒﺘﻤﻟا تﺎﻣﺪﺨﻟا ﻢﻀﻳ ﺎﻤﺑ ﻒﻴﻟﺎﻜﺘﻟا ﻊﻳزﻮﺗReciprocal Allocation Method ءادأ ﺲﻴﻳﺎﻘﻣ ﻦﻤﺿ ﻞﻜآ ﺔﻤﻈﻨﻤﻟا ﺔﻴﺠﻴﺗاﺮﺘﺳا و ﺔﺳﺎﻴﺳ ﻢﺟﺮﺘﻳ :ةﺪﺻرﻷا ﻢﻴﻴﻘﺗ تﺮآBalance Scorecard كﻮﻠﺳBehavior ﺔﻣﺰﺣ ،ﺔﻋﻮﻤﺠﻣBatch ﻢﻳﻮﻘﺗCalendar ﺪﻘﻋContract مﺪﺨﺘﺴﻣ ﻦﻣ ﺮﺜآأ ﻊﻣ كرﺎﺸﺘﺗ ﺚﻴﺤﺑ ﺔﻔﻠﻜﺗ ﺮﺼﻨﻋ وأ طﺎﺸﻧ وأ ةﺄﺸﻨﻣ ﻞﻴﻐﺸﺗ ﺔﻔﻠﻜﺗCommon Cost ةﺮﺷﺎﺒﻤﻟا ﺮﻴﻏ ﺔﻔﻠﻜﺘﻠﻟ ﻊﻳزﻮﺗ ، ﻞﻴﻤﺤﺗAssignment ﺔﻌﺑﺎﺘﻣtracing ةﺮﺷﺎﺒﻤﻟا ﻒﻴﻟﺎﻜﺘﻟا ﻊﻳزﻮﺗCost Tracing ﺔﻔﻠﻜﺘﻠﻟ ﺔﻴﺤﺑﺮﻟا ﻞﻴﻠﺤﺗCost-volume-profit Analaysis (CVP) تﺎﻄﻠﺴﻠﻟ ﺾﻳﻮﻔﺗ ،ﺔﻳﺰآﺮﻣ ﻻDecentralization تاراﺮﻗ ، راﺮﻗDecision - Decisions ﺔﺠﻣﺪﻨﻤﻟا تﺎآﺮﺸﻟا ﻦﻴﺑ ﺔﻟدﺎﺒﺘﻤﻟا تﺎﻴﻠﻤﻌﻟاIntercompany Transactions ﺔﺠﻣﺪﻨﻤﻟا تﺎآﺮﺸﻟا ﻦﻴﺑ ﺔﻟدﺎﺒﺘﻤﻟا تﺎﻴﻠﻤﻌﻟا دﺎﻌﺒﺘﺳاIntercompany Elimination ﺔﻧزاﻮﻤﻟا ﺔﻳاﺪﺑ ﻲﻓ ﺎﻬﻟ ﻂﻄﺨﻤﻟا تﺎﺟﺮﺨﻤﻟا ىﻮﺘﻣ ﻰﻠﻋ ﺪﻤﺘﻌﺗ :ﺔﺘﺑﺎﺜﻟا ﺔﻧزاﻮﻤﻟاStatic Budget ﺐﻠﻃDemand ﺔﻧوﺮﻣElasticity دﻮﻤﺟ ،ﺔﻧوﺮﻣ مﺪﻋInelasticity ﻦﻳرﺎﻴﺧ ﻦﻴﺑ ﺔﻔﻠﻜﺘﻟا ﻲﻓ قﺮﻔﻟاDifferential Cost ﻦﻳرﺎﻴﺧ ﻦﻴﺑ ﺔﻴﺤﺑﺮﻟا ﻲﻓ قﺮﻔﻟاDifferential Revenue ) ﻞﻤﻌﻟا ﻒﻗﻮﺗ) لﻮﻤﺨﻟا ﺖﻗوIdle Time ﻦﻴﻳرادﻹا ﻦﻴﺒﺳﺎﺤﻤﻟا ﻊﻤﺠﻣInstitute of Management Accountants (IMA) ﺔﻴﺤﺑر ﺰآﺮﻣProfit Center ﺔﻔﻠﻜﺗ ﺰآﺮﻣCost Center تﺎﻔﺻاﻮﻤﻠﻟ ﺔﻴﻟوﺪﻟا ﺔﻤﻈﻨﻤﻟاInternational Organization for Standardization (ISO) وﺰﻳﺁ - ﺔﻳرﺎﻴﻌﻤﻟا ﺔﻟﺎﻤﻌﻟا ﻒﻴﻟﺎﻜﺗLabor Costs ذﺎﺘﺳﻷا بﺎﺴﺣLedger ءﺎﻨﺜﺘﺳﻻﺎﺑ ةرادﻹاManagement by Exception ﺔﻧﺰﺧSafe ٍ نﺎﻣﻷا ﺶﻣﺎهMargin of Safety ﻲﺤﺑر ﺮﻴﻏNonprofit ةﺄﺸﻨﻣ - ﺔﻤﻈﻨﻣOrganization ﺔآﺮﺷCompany ﺔآﺮﺷFirm ﻒﻠﺘﻟا - ﻒﻟﺎﺘﻟاSpoilage ﻊﻓﺮﻟا لﺪﻌﻣLeverage ﺔﻄﺧplan ﺪآﺄﺗ مﺪﻋUncertainty ﺔﻓﺎﻀﻤﻟا ﺔﻤﻴﻘﻟا ﺔﺒﻳﺮﺿValue Added Tax (VAT) ﺞﺘﻨﻤﻠﻟ ﺔﻴﻠﻌﻓ ﺔﻤﻴﻗ ﻒﻴﻀﺗ ﻲﺘﻟا ﻒﻴﻟﺎﻜﺘﻟاValue Added Costs ﻞﻴﻐﺸﺘﻟا ﺖﺤﺗ ﺔﻋﺎﻀﺒﻟاWork-in-process Inventory ﻻً وأ جرﺎﺧ ﻻً وا ﻞﺧاﺪﻟاFirst In First Out (FIFO) ﻻً وأ جرﺎﺧ اًﺮﻴﺧأ ﻞﺧاﺪﻟاLast In First Out (LIFO) لﻮﺻﻷا ﻦهﺮﺑ ضاﺮﻗﻹاAsset-Based Lending لﻮﺻﻷا ﻦهﺮﺑ ﻞﻳﻮﻤﺘﻟاAsset-Based Financing ) ةدﺎﻬﺷ) ﺪﻨﺳDebenture حﺎﺼﻓإDisclosure ) سﻮﻤﻠﻤﻟا ﻞﺻﻸﻟ ) ﻞﺠﻌﻤﻟا /ﺺﻗﺎﻨﺘﻤﻟا- عرﺎﺴﺘﻤﻟا كﻼﻬﻟاAccelerated depreciation (of an asset) ﻦﻴﻴﻧﻮﻧﺎﻘﻟا ﻦﻴﻘﻗﺪﻤﻟا ﺔﻴﻌﻤﺟ ﻦﻣ رﺪﺼﺗ تﺎﺣﺎﺼﻓإStatements on Auditing Standards (SASs) ﺎًﻣﻮﻤﻋ ﺔﻟﻮﺒﻘﻤﻟا ﻖﻴﻗﺪﺘﻟا ﺮﻴﻳﺎﻌﻣ ﺮﺴﻔﺘﻟ ﺔﻴﻜﻳﺮﻣﻷا تاراﺮﻗإ ﺔﻴﻗاﺪﺼﻣ لﻮﺣ يأر ﻖﻗﺪﻤﻟا ﺎﻬﻴﻓ رﺪﺼﻳ ﺪﻴآﺄﺘﻟا تﺎﻣﺪﺧ عاﻮﻧأ ﻦﻣ عﻮﻧAttestation Services ىﺮﺧأ ﺔﻬﺟ ﻦﻣ رﺪﺼﺗ ﺔﻴﻟﺎﻌﻔﻟا و ةءﺎﻔﻜﻟا ﻢﻴﻴﻘﺘﻟ ﺔﻤﻈﻨﻤﻟ ﺔﻴﻠﻴﻐﺸﺘﻟا تاءاﺮﺟﻹا ﺔﻌﺟاﺮﻣOperational Audit ﺔﻴﺠﻴﺗاﺮﺘﺳاStrategy ﺪﻴﻘﻣ يأرQualified Opinion ﻞﺸﻓFailure ةدﻮﺟ ،ﺔﻴﻋﻮﻧQuality ﻢﺋﻼﻣRelevant ةدﺮﺧScrap ﻞﺼﻔﻳSeperate ﻞﺼﻔﻠﻟ ﻞﺑﺎﻗSeperable ٍ ﺔﻧﺎﻴﺻ ، ﻢﻋدSustaining JIT مﺎﻈﻨﺑ ﻂﺒﺗﺮﻤﻟا تﺎﻴﺒﻠﻄﻟا ﻒﻴﻟﺎﻜﺗ مﺎﻈﻧBackflush Costing تﺎﻣﺪﺨﻟا وأ تﺎﺠﺘﻨﻤﻟا و ﺮﺻﺎﻨﻌﻟا ﻦﻣ ﺔﻨﻴﻌﻣ عﻮﻤﺠﻣ ﺺﺨﺗ ﻒﻴﻟﺎﻤﻜﺗ :ﺔﻣﺰﺤﻟا ﻒﻴﻟﺎﻜﺗBatch-Level Costs وأ اًدﺪﺤﻣ ﺮﺼﻨﻋ ﺲﻴﻟ و ﺪﻳﺪﺟ ﺊﺷ ﻲﻓ لﻮﺧد ،قاﺮﺘﺧاBenchmarking تاداﺮﻳﻻا ﻊﻣ ﻒﻴﻟﺎﻜﺘﻟا يوﺎﺴﺗ :لدﺎﻌﺘﻟا ﺔﻄﻘﻧBreakeven Point ﺔﺋﺰﺠﺘﻟا ﻲﻌﺋﺎﺑ ﻦﻋ ﻦﻴﻌﻨﺼﻤﻟا و ﻦﻴﻌﻨﺼﻤﻟا ﻦﻋ ﻦﻳدرﻮﻤﻟا ىﻮﺘﺴﻣ ﻲﻓ ﻊﻔﺗﺮﻤﻟا ﺮﻴﻐﺘﻟاBullwhip Effect دﺮﻔﻣ ﺮﻌﺴﺑ عﺎﺒﺗ تﺎﻣﺪﺧ وأ تﺎﺠﺘﻨﻣ عﻮﻤﺠﻣ :موﺰﺤﻤﻟا ﺞﺘﻨﻤﻟاBundled Product ﺔﻤﻴﻘﻟا ﺔﻠﺴﻠﺳValue Chain سﺎﺳﻷا ﺞﺘﻨﻤﻟا ﻊﻣ ﺔﻧرﺎﻘﻣ ﺔﻀﻔﺨﻨﻣ ﻪﺗﺎﻌﻴﺒﻣ ﺞﺘﻨﻣByproduct ىﺮﺧﻷا تﺎﺠﺘﻨﻤﻟﺎﺑ ﺔﻧرﺎﻘﻣ ﺔﻌﻔﺗﺮﻣ ﻪﺗﺎﻌﻴﺒﻣ ﺞﺘﻨﻣJoint Product
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