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English word   Arabic word

Account
Account Balance
Accountant
Accountants
Accounting
Accounting Assumptions (Postulates)
...
Accounting Principles Board (APB)
Accounting Procedures
Accounting Research Bulletins
Accounting Standards
Accounting Syst...
American Accounting Assosiation
American Institute of Certified Public Accountants
(AICPA)
Amortization
Annual financial s...
Bonds
Book Value
Budget
Business Entity                (       )
Business Transaction
Business Combination
Buyer / Lessor ...
Cash flow
Cash Flow from operations
Cash Flows Statement
Cash Flows
Cash Inflows                       -
Cash Outflows - u...
Compliance Audit                                   -
Components of share holders’ equity    (       )
Conceptual Formulati...
Controlling Enterprise
Controlling Interest
Conversion                        -
Convertable Bonds
Convertible Stock Prefer...
Current Cost                           -
Current Exchange Rate
Current Liabilities
Current Purchasing Power
Current Rate M...
Depreciation Methods
Design
Development
Direct Cost
Direct Costing System
Direct financing leases (US)
Direct Method
Direc...
Economic Benefits
Economic Entities            (       )
Economic Entity Assumption
Economic life
Effective interest metho...
Expense
Exploration
Exposed Net Asset Position
Extraction
Extractive Industries
Extraordinary Items                       ...
Fixed Price Contracts
Foreign Currencies
Foreign Currency Statements
Foreign Exchange Rate
Foreign Transaction
Format
Forw...
GNP Implicit Price Deflator
Going Concern (Continuity)
Goodwill
Gross Income
Gross investment
Gross margin
Gross margin pe...
Impairment
Impairment of securities
Implicit interest rate (lessor)               (   )
Improvement
Inception of the lease...
Installment Sale
Intangible asset
Intangible Assets
Intangible
Integral periods
Intercompany Elimination
Intercompany Liab...
Lease payments
Lease term
Leased asset
Leasee                                               -
Legal life                  ...
Market Value
Marketable Debt Securities              -
Marketable Equity Securities
Matching Principle                    ...
Net Assets                  -
Net Cash Flows
Net Income
Net investment
Net Realiable Value
Net Realizable Value
Net Workin...
operation                                -
Operational Audit
Organization Cost
Organization Period
Other-than- temporary i...
Prediction
Predictive Value
preferred Stock
Premium
Prepaid Expenses
Prepaid Insurance
Price Index
Price Level Changes
Pri...
Purchased Goodwill
Purchases Allowances
Purchases Returns
Purchases
Qualified Opinion
Qualifying Assets
Qualitative Charac...
Rent
Replacement Cost
Reporting Currency
Representation
Representiational Faithfullness
Research
Reserves
Residual value
R...
Sale with Right to Return
Sales Allowances
Sales Discount
Sales Returns
Sales
Salvage Value                              -...
Standard Costs
Statement of changes in Owners' Equity
Statements of Financial Accounting Standards (FASB)
Statements on Au...
Transaction Date
Transfers between categories of investments   (   )
Translated Financial Statements
Translation Gains
Tra...
Wholy Owned Subsidiary
Working Capital
Working Papers
Worksheet
Yield
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Accounting Dictionary

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Transcript of "Accounting Dictionary"

  1. 1. English word Arabic 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
  2. 2. 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 Adjusted Trial Balance Adjusting Entry Adjustment Administrative Expenses Adverse Opinion Allocation ( ) Allowance Allownce for doubtful Account
  3. 3. American Accounting Assosiation American Institute of Certified Public Accountants (AICPA) Amortization Annual financial statements Annual reports Assets Assurance Services - Attribute Audit Report Auditing - Auditor Available – for – Sale Securities Bad Debts Balance Sheet - Bargain purchase option Basic Accounting Assumptions Basic Accounting Principles Basis of Consolidation Board of Directors Bonds Discount Bonds Premium
  4. 4. Bonds Book Value Budget Business Entity ( ) Business Transaction Business Combination Buyer / Lessor / Call Provision - Capital Capital Account Capital expenditure Capital Expenditures Capital Gains - Capital leases Capital Losses Capital Capitalization Capitalization of leases Carrying Value Cash Basis of Accounting Cash Budget - Cash Equivalents
  5. 5. Cash flow Cash Flow from operations Cash Flows Statement Cash Flows Cash Inflows - Cash Outflows - use of cash - Cash - Certified Public Accountant Chartered Accountant - Classification - Closing Exchange Rate Collected Payments Combined Financial Statements Common Stock Holders Common Stock Company Comparability Comparable data Comparative Balance Sheet Comparative Financial Statements Comparative Income Statement Completed Contract Method
  6. 6. 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
  7. 7. Controlling Enterprise Controlling Interest Conversion - Convertable Bonds Convertible Stock Preferred Copyright Corporate Earnings Corporation Cost Cost – to – Cost basis Cost / Benefit Relationship - / Cost Estimates Cost of Goods Sold Cost Principle Cost Recovery Method Credit - Creditors Current- Non Current Method Current assets Current Assets Current Cost Accounting Current Cost Approach
  8. 8. Current Cost - Current Exchange Rate Current Liabilities Current Purchasing Power Current Rate Method Data Collection Date of Declaration Date of Payment Date of Record Dealers - Debenture Bonds Debit (Dr.) Debt Securities Debtors Deferred expenditure Deffered Gross Profit - Deficit - Departmental Contribution Margin Depletion - Depreciable cost Depreciation Depreciation Expense
  9. 9. Depreciation Methods Design Development Direct Cost Direct Costing System Direct financing leases (US) Direct Method Direct ownership Direct Quotation Disclaimer of Opinion Disclosure Discontinued operations Discount Discount Premium Discount Rate - Dividend Drilling E-Commerce Earned Surplus Earning of Revenue Earnings Earnings per share (EPS) ( )
  10. 10. Economic Benefits Economic Entities ( ) Economic Entity Assumption Economic life Effective interest method Effective Interest Rate Entity concept Entry Value Method equipment Equity (Owners’ equity) Equity Method - Equity Securities Estimated Liability Estimated Price - Evidence Exchange Conversion Losses Exchange Rates Exchange Transaction Executory cost Exit Value Method Expected loss on Contract Expenditure
  11. 11. Expense Exploration Exposed Net Asset Position Extraction Extractive Industries Extraordinary Items - Fair value Feedback Value Finacial Accounting Standards Board (FASB) - Finacial Forecast Finance charge Finance Lease (UK) Financial Accounting Financial assets Financial liabilities Financial Reporting - Financial statements Financing Activities First-in-first-out (FIFO) Fiscal Year Fixed Asset Fixed Asset Depreciable Cost
  12. 12. Fixed Price Contracts Foreign Currencies Foreign Currency Statements Foreign Exchange Rate Foreign Transaction Format Forward Exchange Contract Forward or Future Exchange Rate Franchise Agreement Obligations Free Exchange Rate Freight-in Full Disclosoure Principle Functional Currency Functional Requirements Funds Future Benefits Gains General Price Index General Price Level Adjusted Historical Cost (GPLA) General Price Level Generally Accepted Accounting Principles (GAAP) Generally Accepted Auditing Standards (GAAS)
  13. 13. GNP Implicit Price Deflator Going Concern (Continuity) Goodwill Gross Income Gross investment Gross margin Gross margin percentage Gross Profit Group Group Intercompany Transactions Guarantee Allowance Guaranteed residual Value Hedging Held-to- maturity securities Hire Purchase Hire Sale Historical cost Historical Exchange Rate Holding Company Holding Gains Holding Losses Identifiable
  14. 14. Impairment Impairment of securities Implicit interest rate (lessor) ( ) Improvement Inception of the lease Income (Net income) ( ) Income statement Income Tax Income Incremental borrowing rate (lessee) Independent Indirect Method ( ) Indirect ownership Indirect Quotation Industry Practice Inflation Inflation Accounting Information Risk Initial direct costs Initial Franchise Fee Input Method Installment Purchase
  15. 15. Installment Sale Intangible asset Intangible Assets Intangible Integral periods Intercompany Elimination Intercompany Liablities Intercompany Transactions Interest Interim financial statements (reports) ( ) Internal Accounting Standards (IAS) Internal Auditing Internal Control System Internal Revenue Service (IRS) International Accounting Standards Committee (IASC) International Standards on Auditings (ISAs) Inventory - Investing Activities Investment Journal Last-in-first-out Lease payment receivable
  16. 16. Lease payments Lease term Leased asset Leasee - Legal life ( ) Lessor Letters of Credit - Levarage Liabilities ( ) Local Currency Long-term assets ( ) Long-term liabilities ( ) Long Term Construction Contracts Long Term Investment Long Term Liabilities Lower-of-cost-or-market (LCM) rule Maintanance of Nominal Capital Maintanance of Real Capital Majority Market Market Research Market Testing
  17. 17. Market Value Marketable Debt Securities - Marketable Equity Securities Matching Principle - Material Misstatement Materiality - Maturity Date Maturity Measurement Basis Measurement Bias - Measurement Unit Merchandise Inventory Minimum lease payments Minority Interest Mix of Sales Molds Monetary- Non Monetary Method / Monetary Items Monetary Unit Assumption Monetary - Mortgage Multinational Corporations
  18. 18. Net Assets - Net Cash Flows Net Income Net investment Net Realiable Value Net Realizable Value Net Working Capital Neutrality Nominal Value Non-Interest Bearing Note Non cancelable leases Non Controling Interest Nonmonetary Items Normal capacity Notes Payable Notes Receivable Objectivity Official or Fixed Rate Operating activities Operating Expenses Operating Income - Operating leases
  19. 19. operation - Operational Audit Organization Cost Organization Period Other-than- temporary impairment Output Method Owners Equity Paid in Capital Parent Company Partnership - Patent Peer Review Pension Percentage of Completion Method Percentage of Completion Principle Periodic inventory system Pilot Plants Planning Plant Assets plant - Post-balance-sheet events Pre-operating Cost
  20. 20. 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
  21. 21. Purchased Goodwill Purchases Allowances Purchases Returns Purchases Qualified Opinion Qualifying Assets Qualitative Characteristics of Accounting Information Qualitative Quality Control Quantitative 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
  22. 22. Rent Replacement Cost Reporting Currency Representation Representiational Faithfullness 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
  23. 23. Sale with Right to Return Sales Allowances Sales Discount Sales Returns Sales Salvage Value - Second-degree relatives Securities and Exchange Commission (SEC) Segment Segmental reporting Seller / Lessee / Selling Expenses - Selling Price Settlement Date Shareholders (Stockholders) Shareholders’ equity Short Term Contracts Significant influence Similar Asset Sister company Specific- unit-cost method Spot Rate
  24. 24. Standard Costs Statement of changes in Owners' Equity Statements of Financial Accounting Standards (FASB) Statements on Auditing Standards (SASs) Stock Authorization and Issuance Stock Dividends Stock Premiums Stock Strategic Systems Audit Strategy Subsidiary Subsidiary company Tax - Taxation Technical Feasibility Techniques Temporal Method Timeliness - Tools Trade Discount Transaction Transaction Adjustments
  25. 25. Transaction Date Transfers between categories of investments ( ) Translated Financial Statements Translation Gains Translation Losses Trial Balance Uncertainty Unconfirmed (Unrealized) Profits (Losses) ( ) Understandability Unearned interest revenue Unearned Revenue Unguaranteed residual value Unit of Measure Unrealized holding gains and loss Unrealized Loss Unrealized Profit - Unrealized Gain Utilities Expenses - Valuation Verifiability Voting stock Weighted average method Whole Sale Price Index
  26. 26. Wholy Owned Subsidiary Working Capital Working Papers Worksheet Yield
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