Accounting Vocab

‫ﻣﻔﺮدات اﻟﻤﺤﺎﺳﺒﺔ‬
General ‫ﻋﺎم‬
Accounting ‫ﻣﺤﺎﺳﺒﺔ‬
Account ‫ﺣﺴﺎب‬
Chart of accounts ‫ﺷﺠﺮة اﻟﺤﺴﺎﺑﺎت‬
Debit ‫ﻣﺪﻳﻦ‬
Credit ‫داﺋﻦ‬
Journal Entry ‫ﻗﻴﺪ اﻟﻴﻮﻣﻴﺔ‬
Posting ‫ﺗﺮﺣﻴﻞ‬
General Ledger ‫دﻓﺘﺮ اﻷﺳﺘﺎذ‬
Trial Balance ‫ﻣﻴﺰان اﻟﻤﺮاﺟﻌﺔ‬
Accounting equation ‫اﻟﻤﻌﺎدﻟﺔ اﻟﻤﺤﺎﺳﺒﻴﺔ‬
Assets ‫اﻷﺻﻮل‬
Liabilities ‫اﻻﻟﺘﺰاﻣﺎت‬
Owner's equity ‫ﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ‬
Current Assets ‫اﻷﺻﻮل اﻟﻤﺘﺪاوﻟﺔ‬
Fixed Assets ‫اﻷﺻﻮل اﻟﺜﺎﺑﺘﺔ‬
Intangible Assets ‫اﻷﺻﻮل اﻟﻐﻴﺮ ﻣﻠﻤﻮﺳﺔ‬
Current Liabilities ‫اﻻﻟﺘﺰاﻣﺎت اﻟﻤﺘﺪاوﻟﺔ‬
Long term Liabilities ‫اﻻﻟﺘﺰاﻣﺎت ﻃﻮﻳﻠﺔ اﻻﺟﻞ‬
Financial Statements ‫اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟﻴﺔ‬
Income Statement ‫ﻗﺎﺋﻤﺔ اﻟﺪﺧﻞ‬
Profit & Loss Statement ‫ﻗﺎﺋﻤﺔ اﻷرﺑﺎح و اﻟﺨﺴﺎﺋﺮ‬
Balance Sheet Statement ‫ﻗﺎﺋﻤﺔ اﻟﻤﺮﻛﺰ اﻟﻤﺎﻟﻲ‬
Statement of Financial Position ‫ﻗﺎﺋﻤﺔ اﻟﻤﺮﻛﺰ اﻟﻤﺎﻟﻲ‬
Other Comprehensive Income ‫اﻟﺪﺧﻞ اﻟﺸﺎﻣﻞ اﻻﺧﺮ‬
Change in Owner's Equity ‫اﻟﺘﻐﻴﺮ ﻓﻲ ﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ‬
Cash Flow Statement ‫ﻗﺎﺋﻤﺔ اﻟﺘﺪﻓﻘﺎت اﻟﻨﻘﺪﻳﺔ‬
Abrar AlHakami

@Accabrar_23
‫‪Accounting Vocab‬‬
‫ﻣﻔﺮدات اﻟﻤﺤﺎﺳﺒﺔ‬
‫‪Cash‬‬ ‫اﻟﻨﻘﺪﻳﺔ ‪ -‬اﻟﺼﻨﺪوق‬
‫‪Banks‬‬ ‫اﻟﺒﻨﻚ‬
‫‪Prepaid Expenses‬‬ ‫ﻣﺼﺮوف ﻣﻘﺪم‬
‫‪Inventory‬‬ ‫ﻣﺨﺰون‬
‫‪Accounts Receivable‬‬ ‫ﺣﺴﺎﺑﺎت اﻟﻌﻤﻼء‬
‫‪Office Supplies‬‬ ‫اﻣﺪادات اﻟﻤﻜﺘﺐ‬
‫‪Input VAT‬‬ ‫ﺿﺮﻳﺒﺔ اﻟﻤﺪﺧﻼت‬
‫‪Land‬‬ ‫أراﺿﻲ‬
‫‪Equipment‬‬ ‫ﻣﻌﺪات‬
‫‪Property‬‬ ‫ﻋﻘﺎرات‬
‫‪Machinery‬‬ ‫اﻻت‬
‫‪Cars‬‬ ‫ﺳﻴﺎرات‬
‫‪Patent‬‬ ‫ﺑﺮاءة اﺧﺘﺮاع ‪-‬ﺣﻘﻮق اﻟﻨﺸﺮ‬
‫‪Copyright‬‬ ‫ﺣﻖ اﻟﺘﺄﻟﻴﻒ ‪ -‬ﺣﻘﻮق ﻃﺒﺎﻋﺔ‬
‫‪Liabilities‬‬ ‫اﻻﻟﺘﺰاﻣﺎت ‪ -‬اﻟﺨﺼﻮﻣﺎت‬
‫‪Accounts Payable‬‬ ‫ﺣﺴﺎﺑﺎت اﻟﻤﻮردﻳﻦ‬
‫‪Salary Payable‬‬ ‫اﻟﺮواﺗﺐ اﻟﻤﺴﺘﺤﻘﺔ‬
‫‪Unearned revenue‬‬ ‫إﻳﺮادات ﻏﻴﺮ ﻣﻜﺘﺴﺒﺔ )اﻳﺮاد ﻣﻘﺪم(‬
‫‪Output VAT‬‬ ‫ﺿﺮﻳﺒﺔ اﻟﻤﺨﺮﺟﺎت‬
‫‪Loan‬‬ ‫ﻗﺮض‬
‫‪End of service benefit‬‬ ‫ﺣﻘﻮق ﻧﻬﺎﻳﺔ اﻟﺨﺪﻣﺔ‬
‫‪Equity‬‬ ‫ﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ‬
‫‪Capital‬‬ ‫رأس اﻟﻤﺎل‬
‫‪Common Stock‬‬ ‫اﻷﺳﻬﻢ اﻟﻌﺎدﻳﺔ‬
‫‪Preffered Stock‬‬ ‫اﻷﺳﻬﻢ اﻟﻤﻤﺘﺎزة‬
‫‪Treasury Stock‬‬ ‫أﺳﻬﻢ اﻟﺨﺰﻳﻨﺔ‬
‫‪Retained Earning‬‬ ‫اﻷرﺑﺎح اﻟﻤﺤﺘﺠﺰة‬
‫‪Abrar AlHakami‬‬

‫‪@Accabrar_23‬‬
Accounting Vocab
‫ﻣﻔﺮدات اﻟﻤﺤﺎﺳﺒﺔ‬
General Reserved ‫اﺣﺘﻴﺎﻃﻲ ﻋﺎم‬
Statuory Reserved ‫اﺣﺘﻴﺎﻃﻲ ﻧﻈﺎﻣﻲ‬
Revaluation Surplus ‫ﻓﺎﺋﺾ إﻋﺎدة اﻟﺘﻘﻴﻴﻢ‬
Revenue ‫إﻳﺮادات‬
Sales ‫ﻣﺒﻴﻌﺎت‬
Income ‫دﺧﻞ‬
Expense ‫ﻣﺼﺮوف‬
Cost ‫ﺗﻜﻠﻔﺔ‬
Cost of Goods Sold ‫ﺗﻜﻠﻔﺔ اﻟﺒﻀﺎﻋﺔ اﻟﻤﺒﺎﻋﺔ‬
Salary Expenses ‫ﻣﺼﺮوف رواﺗﺐ‬
Rent Expenses ‫ﻣﺼﺮوف اﻳﺠﺎر‬
Utilities Expenses ‫ﻣﺼﺮوف ﺧﺪﻣﺎت اﻟﻤﺮاﻓﻖ‬
Record ‫ﺗﺴﺠﻴﻞ‬
Classify ‫ﺗﺼﻨﻴﻒ‬
Evaluate ‫ﺗﻘﻴﻴﻢ‬
Reevaluate ‫إﻋﺎدة ﺗﻘﻴﻴﻢ‬
Depreciation ‫ أﺻﻮل ﻣﻠﻤﻮﺳﺔ‬- ‫اﻫﺘﻼك‬
Amortization ‫ أﺻﻮل ﻏﻴﺮ ﻣﻠﻤﻮﺳﺔ‬- ‫إﻃﻔﺎء‬
Depletion ‫ اﻟﻤﻮارد اﻟﻄﺒﻴﻌﻴﺔ‬- ‫اﺳﺘﻨﻔﺎذ‬
Fair value ‫اﻟﻘﻴﻤﺔ اﻟﻌﺎدﻟﺔ‬
Book value ‫اﻟﻘﻴﻤﺔ اﻟﺪﻓﺘﺮﻳﺔ‬
Reconciliation ‫ﺗﺴﻮﻳﺔ‬
Bank Reconciliation ‫ﺗﺴﻮﻳﺔ اﻟﺒﻨﻚ‬
Profit ‫رﺑﺢ‬
Loss ‫ﺧﺴﺎرة‬
Interest ‫ﻓﺎﺋﺪة‬
Tax ‫ﺿﺮﻳﺒﺔ‬
Abrar AlHakami

@Accabrar_23
Accounting Vocab
‫ﻣﻔﺮدات اﻟﻤﺤﺎﺳﺒﺔ‬
Penalty ‫ﻏﺮاﻣﺔ‬
Payment ‫ﻣﺪﻓﻮﻋﺎت‬
Pay ‫دﻓﻊ‬
Collection ‫ﺗﺤﺼﻴﻞ‬
Collect ‫ﻳﺤﺼﻞ‬
Purchase ‫ﺷﺮاء‬
Sale ‫ﺑﻴﻊ‬
Deposit ‫إﻳﺪاع‬
Withdraw ‫ﺳﺤﺐ‬
On credit ‫ﺑﺎﻻﺟﻞ‬
Invest ‫اﺳﺜﻤﺮ‬
investment ‫اﺳﺘﺜﻤﺎرات‬
Long term ‫ﻃﻮﻳﻠﺔ اﻻﺟﻞ‬
Short term ‫ﻗﺼﻴﺮة اﻻﺟﻞ‬
Supplier ‫ﻣﻮرد‬
Customer ‫ﻋﻤﻴﻞ‬

Abrar AlHakami

@Accabrar_23