Kh_emary

الأخت العزيزة
طالبة مبتدئة

مع كل الدعوات بالتوفيق و النجاح دوماً ، تفضلي ما طلبتي .. تعمدت نقل المزيد من الشرح لكل مصطلح و لكي حرية انتقاء ما تريدينه و ذلك حتى تكتمل المنفعة العامة للجميع .

و لكي أن تطلبي ما شئتي في أي وقت و نحن حاضرون دائماً لخدمة المهنة و محبيها


-1- الاساس النقدي المحاسبي
Cash Basis of Accounting
Cash basis is a method of accounting ("cash accounting") whereby cash flow of financial events is considered. The method recognizes revenues when cash is received and recognizes expenses when cash is paid out. In cash accounting, revenues and expenses are also called cash receipts and cash payments respectively.
Cash basis does not recognize promises to pay, expectations to receive money, or services in the future, such as payables of accounts payable, receivables of accounts receivable, or prepaid or accrued expenses.
Cash accounting is simplest for individuals and organizations, which do not have significant number of such transactions, or when the time lag between the initiation of the transaction and the cash flow is very short.

-2-حق الشراء بسعر مجزئ
Bargain purchase option
Stipulation in a lease agreement that gives a lessee the right to purchase the leased asset at the end of the lease term, at a cost substantially lower than its estimated fair market value at that time. According to the Financial Accounting Standards Board, if a non-cancelable lease has a bargain-purchase option, it must be classified as a capital lease.

- 3-عمليه تجاريه
Business Transaction
Economic activity or event that initiates the accounting process of recording it in the firm's accounting system.

-4-انضمام الشركات
Business Combination
Agglomeration of the assets of two or more firms for their consolidation as one entity under single ownership.



-5-نفقه راس ماليه
Capital expenditure- CAPEX
Amount spent to acquire or upgrade productive assets (such as buildings, machinery and equipment, vehicles) to increase the capacity or efficiency of a firm for more than one accounting period. Also called capital spending.

-6-ارباح راس ماليه
Capital Gains
Profit realized from the sale (disposal) of a capital asset, or from holding it during a period when its market value is increasing. Such gains usually attract capital gains tax

-7-الدفعات المستلمه
Collected Payments
Banking: (1) presentment of a check or draft for payment and, subsequently, receipt of its amount in cash or as a credit entry.

-8-القوائم الماليه على اساس وحده نقد متجانسه
Constant-Dollar Financial Statements
Method of accounting in which financial statement items are expressed in constant (inflation adjusted) currency to facilitate comparisons among the same items in different years. Also called constant cost accounting or constant dollar accounting. See also in real terms.

-9-المحاسبه عن التضخم
Inflation Accounting

Adjusting financial statements to show a firm's real financial position in inflationary times. It aims to indicate how rising prices and lower purchasing power of the currency affect a firm's cost of refinancing its productive assets, and of its ability to maintain an adequate level of profit on the capital employed. One method is to adjust every figure in the balance sheet on the basis of a price index (such as consumer price index) which reflects the current purchasing power of the currency. Another method suggests to revalue tangible assets at their replacement cost. In valuation of an inventory, inflation accounting treatment can effect the firm's taxable income, cash position, and reported earnings, depending on whether the firm uses FIFO or LIFO methods. FIFO method, shows a higher profit, therefore higher tax burden and a decrease in net cash flow. LIFO method lowers the profit and tax burden and increases the net cash flow

-10-انحراف القياس
Measurement Bias
Measurement is a number or quantity that records a directly observable value or performance. All measures have a unit attached to them: inch, centimeter, dollar, liter, etc. In contrast, an indicator is an indirect measure or a predictor (such as a leading Indicator) of performance. The different between the actual measure and the leading indicator can be called measurement bias



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