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المحاسبة باللغة لانجليزية

  • الكاتب Ahmade Mandas
  • تاريخ اﻹضافة 2016-12-27
  • مشاهدة 3

 تعريفات محاسبية باللغة الانجليزية

Accounting - process of identifying, measuring, and reporting financial information of an entity 

Accounting Equation - assets = liabilities + equity

Accounts Payable - money owed to creditors, vendors, etc.

Accounts Receivable - money owed to a business, i.e.: credit sales

Accrual Accounting - a method in which income is recorded when it is earned and expenses are recorded when they are incurred

Asset - property with a cash value that is owned by a business or individual

Balance Sheet - summary of a company's financial status, including assets, liabilities, and equity

Bookkeeping - recording financial information

Cash-Basis Accounting - a method in which income and expenses are recorded when they are paid. 

Chart of Accounts - a listing of a company's accounts and their corresponding numbers 

Cost Accounting - a type of accounting that focuses on recording, defining, and reporting costs associated with specific operating functions 

Credit - an account entry with a negative value for assets, and positive value for liabilities and equity.

Debit - an account entry with a positive value for assets, and negative value for liabilities and equity.

Depreciation - recognizing the decrease in the value of an asset due to age and use

Double-Entry Bookkeeping - system of accounting in which every transaction has a corresponding positive and negative entry (debits and credits)

Equity - money owed to the owner or owners of a company, also known as "owner's equity" 

Financial Accounting - accounting focused on reporting an entity's activities to an external party; ie: shareholders 

Financial Statement - a record containing the balance sheet and the income statement

Fixed Asset - long-term tangible property; building, land, computers, etc.

General Ledger - a record of all financial transactions within an entity 

Income Statement - a summary of income and expenses

Job Costing - system of tracking costs associated with a job or project (labor, equipment, etc) and comparing with forecasted costs

Journal - a record where transactions are recorded, also known as an "account"

Liability - money owed to creditors, vendors, etc

Liquid Asset - cash or other property that can be easily converted to cash

Loan - money borrowed from a lender and usually repaid with interest

Net Income - money remaining after all expenses and taxes have been paid

Non-operating Income - income generated from non-recurring transactions; ie: sale of an old building 

Note - a written agreement to repay borrowed money; sometimes used in place of "loan" 

Operating Income - income generated from regular business operations 

Payroll - a list of employees and their wages

Profit - see "net income" 

Profit/Loss Statement - see "income statement

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