قاموس المصطلحات المحاسبية

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English Word Account

Account Balance

Accountant

Accountants

Accounting

Accounting Assumptions (Postulates)

Accounting changes

Accounting Concepts -

Accounting Constraints -

Accounting Cycle

Accounting Elements

Accounting Equation

Accounting income ) (

Accounting Information

Accounting Objectives

Accounting Period (Periodicity) -

Accounting Policies

Accounting principles

Accounting Principles Board (APB)

Accounting Procedures

Accounting Research Bulletins

Accounting Standards

Accounting System

Accounts Payable

Accounts Recievable -

Accrual accounting

Accrual Basis of Accounting

Accrued Expenses

Accrued Revenues

Accumulated depreciation

Acquisition cost

Actual Basis of Accounting

moc.noissucsidrh.www

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ecnalaB lairT detsujdA

yrtnE gnitsujdA

tnemtsujdA

sesnepxE evitartsinimdA

noinipO esrevdA

() noitacollA

ecnawollA

tnuoccA luftbuod rof ecnwollA

noitaisossA gnitnuoccA naciremA

cilbuP deifitreC fo etutitsnI naciremA

)APCIA( stnatnuoccA

noitazitromA

stnemetats laicnanif launnA

stroper launnA

stessA

secivreS ecnarussA -

etubirttA

tropeR tiduA

- gnitiduA

rotiduA

seitiruceS elaS rof elbaliavA

stbeD daB

- teehS ecnalaB

noitpo esahcrup niagraB

snoitpmussA gnitnuoccA cisaB

selpicnirP gnitnuoccA cisaB

noitadilosnoC fo sisaB

srotceriD fo draoB

tnuocsiD sdnoB

muimerP sdnoB

sdnoB

eulaV kooB

tegduB

( ) ytitnE ssenisuB

noitcasnarT ssenisuB


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noitanibmoC ssenisuB

/ rosseL / reyuB

- noisivorP llaC

latipaC

tnuoccA latipaC

erutidnepxe latipaC

serutidnepxE latipaC

- sniaG latipaC

sesael latipaC

sessoL latipaC

latipaC

noitazilatipaC

sesael fo noitazilatipaC

eulaV gniyrraC

gnitnuoccA fo sisaB hsaC

- tegduB hsaC

stnelaviuqE hsaC

wolf hsaC

snoitarepo morf wolF hsaC

tnemetatS swolF hsaC

swolF hsaC

- swolfnI hsaC

- hsac fo esu - swolftuO hsaC

- hsaC

tnatnuoccA cilbuP deifitreC

- tnatnuoccA deretrahC

- noitacifissalC

etaR egnahcxE gnisolC

stnemyaP detcelloC

stnemetatS laicnaniF denibmoC

sredloH kcotS nommoC

kcotS nommoC

ynapmoC

ytilibarapmoC

atad elbarapmoC


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Comparative Balance Sheet

Comparative Financial Statements

Comparative Income Statement

Completed Contract Method

Compliance Audit -

Components of share holders equity )(

Conceptual Formulation

Conceptual framework

Conservation

Conservatism (prudence) ) (

Conservatism -

Consilidation

Consistency

Consistency Principle -

Consistency -

Consolidated Accounting Entities

Consolidated Financial Statements

Consolidation Procedures

Consonlidated Balance Sheet

Constant-Dollar Financial Statements

Construction revenues

Contingent gains and losses

Contingent liability (contingency)

Contra Account -

Contributed Capital

Control

Controlling Enterprise

Controlling Interest

Conversion -

Convertible Bonds

Convertible Stock Preferred

Copyright

Corporate Earnings

Corporation


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tsoC

sisab tsoC ot tsoC

pihsnoitaleR tifeneB / tsoC - /

setamitsE tsoC

dloS sdooG fo tsoC

elpicnirP tsoC

dohteM yrevoceR tsoC

- tiderC

srotiderC

dohteM tnerruC noN -tnerruC

stessa tnerruC

stessA tnerruC

gnitnuoccA tsoC tnerruC

hcaorppA tsoC tnerruC

- tsoC tnerruC

etaR egnahcxE tnerruC

seitilibaiL tnerruC

rewoP gnisahcruP tnerruC

dohteM etaR tnerruC

noitcelloC ataD

noitaralceD fo etaD

tnemyaP fo etaD

droceR fo etaD

- srelaeD

sdnoB erutnebeD

).rD( tibeD

seitiruceS tbeD

srotbeD

erutidnepxe derrefeD

- tiforP ssorG dereffeD

- ticifeD

nigraM noitubirtnoC latnemtrapeD

- noitelpeD

tsoc elbaicerpeD

noitaicerpeD


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esnepxE noitaicerpeD

sdohteM noitaicerpeD

ngiseD

tnempoleveD

tsoC tceriD

metsyS gnitsoC tceriD

)SU( sesael gnicnanif tceriD

dohteM tceriD

pihsrenwo tceriD

noitatouQ tceriD

noinipO fo remialcsiD

erusolcsiD

snoitarepo deunitnocsiD

tnuocsiD

muimerP tnuocsiD

- etaR tnuocsiD

dnediviD

gnillirD

ecremmoC-E

sulpruS denraE

euneveR fo gninraE

sgninraE

( ) )SPE( erahs rep sgninraE

stifeneB cimonocE

( ) seititnE cimonocE

noitpmussA ytitnE cimonocE

efil cimonocE

dohtem tseretni evitceffE

etaR tseretnI evitceffE

tpecnoc ytitnE

dohteM eulaV yrtnE

tnempiuqe

)ytiuqe srenwO( ytiuqE

- dohteM ytiuqE

seitiruceS ytiuqE


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ytilibaiL detamitsE

- ecirP detamitsE

ecnedivE

sessoL noisrevnoC egnahcxE

setaR egnahcxE

noitcasnarT egnahcxE

tsoc yrotucexE

dohteM eulaV tixE

tcartnoC no ssol detcepxE

erutidnepxE

esnepxE

noitarolpxE

noitisoP tessA teN desopxE

noitcartxE

seirtsudnI evitcartxE

- smetI yranidroartxE

eulav riaF

eulaV kcabdeeF

- )BSAF( draoB sdradnatS gnitnuoccA laicnaniF

tsaceroF laicnaniF

egrahc ecnaniF

)KU( esaeL ecnaniF

gnitnuoccA laicnaniF

stessa laicnaniF

seitilibail laicnaniF

- gnitropeR laicnaniF

stnemetats laicnaniF

seitivitcA gnicnaniF

)OFIF( tuo-tsrif-ni-tsriF

raeY lacsiF

tessA dexiF

tsoC elbaicerpeD tessA dexiF

stcartnoC ecirP dexiF

seicnerruC ngieroF

stnemetatS ycnerruC ngieroF


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etaR egnahcxE ngieroF

noitcasnarT ngieroF

tamroF

tcartnoC egnahcxE drawroF

etaR egnahcxE erutuF ro drawroF

snoitagilbO tnemeergA esihcnarF

etaR egnahcxE eerF

ni-thgierF

elpicnirP erusolcsiD lluF

ycnerruC lanoitcnuF

stnemeriuqeR lanoitcnuF

sdnuF

stifeneB erutuF

sniaG

xednI ecirP lareneG

tsoC lacirotsiH detsujdA leveL ecirP lareneG

)ALPG(

leveL ecirP lareneG

selpicnirP gnitnuoccA detpeccA yllareneG

)PAAG(

sdradnatS gnitiduA detpeccA yllareneG

)SAAG(

rotalfeD ecirP ticilpmI PNG

)ytiunitnoC( nrecnoC gnioG

lliwdooG

emocnI ssorG

tnemtsevni ssorG

nigram ssorG

egatnecrep nigram ssorG

tiforP ssorG

puorG

snoitcasnarT ynapmocretnI puorG

ecnawollA eetnarauG

eulaV laudiser deetnarauG

gnigdeH

seitiruces ytirutam -ot-dleH


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esahcruP eriH

elaS eriH

tsoc lacirotsiH

etaR egnahcxE lacirotsiH

ynapmoC gnidloH

sniaG gnidloH

sessoL gnidloH

elbaifitnedI

tnemriapmI

seitiruces fo tnemriapmI

() )rossel( etar tseretni ticilpmI

tnemevorpmI

esael eht fo noitpecnI

( ) )emocni teN( emocnI

tnemetats emocnI

xaT emocnI

emocnI

)eessel( etar gniworrob latnemercnI

tnednepednI

dohteM tceridnI

( )

pihsrenwo tceridnI

noitatouQ tceridnI

ecitcarP yrtsudnI

noitalfnI

gnitnuoccA noitalfnI

ksiR noitamrofnI

stsoc tcerid laitinI

eeF esihcnarF laitinI

dohteM tupnI

esahcruP tnemllatsnI

elaS tnemllatsnI

tessa elbignatnI

stessA elbignatnI

elbignatnI


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sdoirep largetnI

noitanimilE ynapmocretnI

seitilibaiL ynapmocretnI

snoitcasnarT ynapmocretnI

tseretnI

( ) )stroper( stnemetats laicnanif miretnI

)SAI( sdradnatS gnitnuoccA lanretnI

gnitiduA lanretnI

metsyS lortnoC lanretnI

)SRI( ecivreS euneveR lanretnI

sdradnatS gnitnuoccA lanoitanretnI

)CSAI( eettimmoC

)sASI( gnitiduA no sdradnatS lanoitanretnI

- yrotnevnI

seitivitcA gnitsevnI

tnemtsevnI

lanruoJ

tuo-tsrif-ni-tsaL

elbaviecer tnemyap esaeL

stnemyap esaeL

mret esaeL

tessa desaeL

- eesaeL

() efil lageL

rosseL

- tiderC fo sretteL

egareveL

() seitilibaiL

ycnerruC lacoL

( ) stessa mret-gnoL

( ) seitilibail mret-gnoL

stcartnoC noitcurtsnoC mreT gnoL

tnemtsevnI mreT gnoL

seitilibaiL mreT gnoL

elur )MCL( tekram-ro-tsoc-fo-rewoL

latipaC lanimoN fo ecnanetniaM


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latipaC laeR fo ecnanetniaM

ytirojaM

tekraM

hcraeseR tekraM

gnitseT tekraM

eulaV tekraM

- seitiruceS tbeD elbatekraM

seitiruceS ytiuqE elbatekraM

- elpicnirP gnihctaM

tnemetatssiM lairetaM

- ytilairetaM

etaD ytirutaM

ytirutaM

sisaB tnemerusaeM

- saiB tnemerusaeM

tinU tnemerusaeM

yrotnevnI esidnahcreM

stnemyap esael muminiM

tseretnI ytironiM

selaS fo xiM

sdloM

/ dohteM yratenoM noN -yratenoM

smetI yratenoM

noitpmussA tinU yratenoM

- yratenoM

egagtroM

snoitaroproC lanoitanitluM

stessA teN -

swolF hsaC teN

emocnI teN

tnemtsevni teN

eulaV elbaileR teN

eulaV elbazilaeR teN

latipaC gnikroW teN

ytilartueN


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eulaV lanimoN

etoN gniraeB tseretnI-noN

sesael elbalecnac noN

tseretnI gnillortnoC noN

smetI yratenomnoN

yticapac lamroN

elbayaP setoN

elbavieceR setoN

ytivitcejbO

etaR dexiF ro laiciffO

seitivitca gnitarepO

sesnepxE gnitarepO

- emocnI gnitarepO

sesael gnitarepO

- noitarepo

tiduA lanoitarepO

tsoC noitazinagrO

doireP noitazinagrO

tnemriapmi yraropmet -naht-rehtO

dohteM tuptuO

ytiuqE srenwO

latipaC ni diaP

ynapmoC tneraP

- pihsrentraP

tnetaP

weiveR reeP

noisneP

dohteM noitelpmoC fo egatnecreP

elpicnirP noitelpmoC fo egatnecreP

metsys yrotnevni cidoireP

stnalP toliP

gninnalP

stessA tnalP

- tnalp


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Post-balance-sheet events

Pre-operating Cost

Prediction

Predictive Value

preferred Stock

Premium

Prepaid Expenses

Prepaid Insurance

Price Index

Price Level Changes

Prior-period adjustments

Processes

Production Lines

Productive Life

Profit Margin

Profit Maximization

Profit

Profitability

Promissory Note -

property

Prototypes

Public Accountant

Purchase allowance

Purchase discount

Purchased Goodwill

Purchases Allowances

Purchases Returns

Purchases

Qualified Opinion

Qualifying Assets

Qualitative Characteristics of Accounting

Information

Qualitative

Quality Control

Quantitative


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Quantity Discount

Readily determinable fair value

Readily marketable securities

Realizable Value

Realization

Realization Principle

Realized holding gains and losses

Realized Income

Related party transactions

Relevance

Reliability ) (-

Reliable

Rent

Replacement Cost

Reporting Currency

Representation

Representational Faithfulness

Research

Reserves

Residual value

Responsibility Accounting

Retained Earnings -

Returns

Revaluation

Revenue

Revenue Estimates

Revenue from Franchises

Revenue Realization

Revenue Realization Principle

Revenues

risk

Routine or Periodic Alterations

Sale - type leases (US)

Sale lease backs

Sale with Right to Return


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secnawollA selaS

tnuocsiD selaS

snruteR selaS

selaS

eulaV egavlaS

sevitaler eerged-dnoceS

)CES( noissimmoC egnahcxE dna seitiruceS

tnemgeS

gnitroper latnemgeS

/ eesseL / relleS

- sesnepxE gnilleS

ecirP gnilleS

etaD tnemeltteS

)sredlohkcotS( sredloherahS

ytiuqe sredloherahS

stcartnoC mreT trohS

ecneulfni tnacifingiS

tessA ralimiS

ynapmoc retsiS

dohtem tsoc-tinu -cificepS

etaR topS

stsoC dradnatS

ytiuqE 'srenwO ni segnahc fo tnemetatS

sdradnatS gnitnuoccA laicnaniF fo stnemetatS

)BSAF(

)sSAS( sdradnatS gnitiduA no stnemetatS

ecnaussI dna noitazirohtuA kcotS

sdnediviD kcotS

smuimerP kcotS

kcotS

tiduA smetsyS cigetartS

ygetartS

yraidisbuS

ynapmoc yraidisbuS


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noitaxaT - xaT

ytilibisaeF lacinhceT

seuqinhceT

dohteM laropmeT

- ssenilemiT

slooT

tnuocsiD edarT

noitcasnarT

stnemtsujdA noitcasnarT

etaD noitcasnarT

stnemtsevni fo seirogetac neewteb srefsnarT )

(

stnemetatS laicnaniF detalsnarT

sniaG noitalsnarT

sessoL noitalsnarT

ecnalaB lairT

ytniatrecnU

( ) )sessoL( stiforP )dezilaernU( demrifnocnU

ytilibadnatsrednU

eunever tseretni denraenU

euneveR denraenU

eulav laudiser deetnaraugnU

erusaeM fo tinU

ssol dna sniag gnidloh dezilaernU

ssoL dezilaernU

niaG dezilaernU - tiforP dezilaernU

- sesnepxE seitilitU

noitaulaV

ytilibaifireV

kcots gnitoV

dohtem egareva dethgieW

xednI ecirP elaS elohW

yraidisbuS denwO elohW

latipaC gnikroW

srepaP gnikroW

teehskroW


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