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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