للمبتدئين فى تعلم اللغة الانجليزية ولعشاق هذة اللغة الممتعة جئنا لكم اليوم ببعض المصطلحات التجارية الهامة التى ستساعدكم كثيرا لو كنتم من ذوى الاعمال التجارية نتمنى أن تنال اعجابكم:
Account ﺣﺴﺎﺏ
Account Balance ﺭﺻﻴﺪ ﺍﻟﺤﺴﺎﺏ
Accountant ﺍﻟﻤﺤﺎﺳﺐ
Accountants ﺍﻟﻤﺤﺎﺳﺒﻮﻥ
Accounting ﺍﻟﻤﺤﺎﺳﺒﺔ
(Accounting Assumptions ( Postulates ) ﺍﻟﻔﺮﻭﺽ ﺃﻭ ﺍﻻﻓﺘﺮﺍﺿﺎﺕ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ.
Accounting changes ﺍﻟﺘﻐﻴﺮﺍﺕ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ
Accounting Concepts ﺍﻟﻤﻔﺎﻫﻴﻢ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ - ﺍﻟﻤﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ.
Accounting Constraints ﺍﻟﻘﻴﻮﺩ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ - ﺍﻟﻤﺤﺪﺩﺍﺕ
ﺍﻟﻤﺤﺎﺳﺒﻴﺔ
Accounting Cycle ﺍﻟﺪﻭﺭﺓ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ
Accounting Elements ﺍﻟﻌﻨﺎﺻﺮ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ
Accounting Equation ﺍﻟﻤﻌﺎﺩﻟﺔ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ
Accounting income ﺍﻟﺪﺧﻞ ( ﺍﻟﺮﺑﺢ ) ﺍﻟﻤﺤﺎﺳﺒﻰ
Accounting Information ﺍﻟﻤﻌﻠﻮﻣﺎﺕ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ
Accounting Objectives ﺍﻷﻫﺪﺍﻑ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ
Accounting Period ( Periodicity ) ﺍﻟﻔﺘﺮﺓ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ -
ﺍﻟﻔﺘﺮﺓ ﺍﻟﻤﺎﻟﻴﺔ
Accounting Policies ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ
Accounting principles ﺍﻟﻤﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ
Accounting Principles Board ( APB ) ﻣﺠﻠﺲ ﻣﺒﺎﺩﺉ
ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻷﻣﺮﻳﻜﻲ
Accounting Procedures ﺍﻹﺟﺮﺍﺀﺍﺕ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ
Accounting Research Bulletins ﻧﺸﺮﺍﺕ ﺍﻟﺒﺤﻮﺙ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ
Accounting Standards ﺍﻟﻤﻌﺎﻳﻴﺮ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ
Accounting System ﺍﻟﻨﻈﺎﻡ ﺍﻟﻤﺤﺎﺳﺒﻲ
Accounts Payable ﺣﺴﺎﺑﺎﺕ ﺍﻟﺪﺍﺋﻨﻴﻦ
Accounts Recievable ﺣﺴﺎﺑﺎﺕ ﺍﻟﻌﻤﻼﺀ - ﺍﻟﻤﺪﻳﻨﻮﻥ
Accrual accounting ﺃﺳﺎﺱ ﺍﻻﺳﺘﺤﻘﺎﻕ ﻓﻰ ﺍﻟﻤﺤﺎﺳﺒﺔ
Accrual Basis of Accounting ﺃﺳﺎﺱ ﺍﻹﺳﺘﺤﻘﺎﻕ ﺍﻟﻤﺤﺎﺳﺒﻲ
Accrued Expenses ﻣﺼﺮﻭﻓﺎﺕ ﻣﺴﺘﺤﻘﺔ ﺍﻟﺪﻓﻊ
Accrued Revenues ﺇﻳﺮﺍﺩﺍﺕ ﻣﺴﺘﺤﻘﺔ ﺍﻟﻘﺒﺾ
Accumulated depreciation ﻣﺠﻤﻊ ﺍﻻﺳﺘﻬﻼﻙ
Acquisition cost ﺗﻜﻠﻔﺔ ﺍﻻﻗﺘﻨﺎﺀ
Actual Basis of Accounting ﺃﺳﺎﺱ ﺍﻻﺳﺘﺤﻘﺎﻕ ﺍﻟﻤﺤﺎﺳﺒﻲ
Adjusted Trial Balance ﻣﻴﺰﺍﻥ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﻤﻌﺪﻝ
Adjusting Entry ﻗﻴﺪ ﺗﺴﻮﻳﺔ
Adjustment ﺗﺴﻮﻳﺔ
Administrative Expenses ﺍﻟﻤﺼﺮﻭﻓﺎﺕ ﺍﻹﺩﺍﺭﻳﺔ
Adverse Opinion ﺭﺃﻱ ﻋﻜﺴﻲ
Allowance ﻣﺨﺼﺺ
Allownce for doubtful Account ﻣﺨﺼﺺ ﺍﻟﺪﻳﻮﻥ ﺍﻟﻤﺸﻜﻮﻙ
ﻓﻴﻬﺎ
American Accounting Assosiation ﺟﻤﻌﻴﺔ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻷﻣﺮﻳﻜﻴﺔ
American Institute of Certified Public Accountants ( AICPA ) ﺍﻟﻤﺠﻤﻊ ﺍﻷﻣﺮﻳﻜﻲ ﻟﻠﻤﺤﺎﺳﺒﻴﻦ ﺍﻟﻘﺎﻧﻮﻧﻴﻴﻦ
Amortization ﺍﺳﺘﻨﻔﺎﺩ
Annual financial statements ﺍﻟﻘﻮﺍﺋﻢ ﺍﻟﻤﺎﻟﻴﺔ ﺍﻟﺴﻨﻮﻳﺔ
Annual reports ﺗﻘﺎﺭﻳﺮ ﺳﻨﻮﻳﺔ
Assets ﺍﻷﺻﻮﻝ
Assurance Services ﺧﺪﻣﺎﺕ ﺍﻟﺘﺄﻛﻴﺪ - ﺧﺪﻣﺎﺕ ﻳﻘﺪﻣﻬﺎ ﻣﻬﻨﻴﻮﻥ
ﻣﺴﺘﻘﻠﻮﻥ ﻟﺘﺤﺴﻴﻦ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ ﻣﻦ ﺃﺟﻞ ﻣﺘﺨﺬﻱ ﺍﻟﻘﺮﺍﺭﺍﺕ
Attribute ﺧﺎﺻﻴﺔ ﺃﻭ ﺻﻔﺔ ﻣﻤﻴﺰﺓ
Audit Report ﺗﻘﺮﻳﺮ ﺍﻟﻤﺮﺍﺟﻌﺔ
Auditing ﺍﻟﻤﺮﺍﺟﻌﺔ - ﺗﺪﻗﻴﻖ ﺍﻟﺤﺴﺎﺑﺎﺕ
Auditor ﻣﺪﻗﻖ ﺍﻟﺤﺴﺎﺑﺎﺕ
Available – for – Sale Securities ﺃﻭﺭﺍﻕ ﻣﺎﻟﻴﺔ ﻣﺘﺎﺣﺔ ﻟﻠﺒﻴﻊ
Bad Debts ﺩﻳﻮﻥ ﻣﻌﺪﻭﻣﺔ
Balance Sheet ﺍﻟﻤﻴﺰﺍﻧﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ - ﻗﺎﺋﻤﺔ ﺍﻟﻤﺮﻛﺰ ﺍﻟﻤﺎﻟﻲ
Bargain purchase option ﺣﻖ ﺍﻟﺸﺮﺍﺀ ﺑﺴﻌﺮ ﻣُﺠﺰ
Basic Accounting Assumptions ﺍﻟﻔﺮﻭﺽ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ ﺍﻟﺮﺋﻴﺴﻴﺔ
Basic Accounting Principles ﺍﻟﻤﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ ﺍﻟﺮﺋﻴﺴﻴﺔ
Basis of Consolidation ﺃﺳﺲ ﺗﻮﺣﻴﺪ ﺍﻟﻘﻮﺍﺋﻢ ﺍﻟﻤﺎﻟﻴﺔ
Board of Directors ﻣﺠﻠﺲ ﺍﻹﺩﺍﺭﺓ
Bonds Discount ﺧﺼﻢ ﺇﺻﺪﺍﺭ ﺍﻟﺴﻨﺪﺍﺕ
Bonds Premium ﻋﻼﺓ ﺇﺻﺪﺍﺭ ﺍﻟﺴﻨﺪﺍﺕ
Bonds ﺍﻟﺴﻨﺪﺍﺕ
Book Value ﺍﻟﻘﻴﻤﺔ ﺍﻟﺪﻓﺘﺮﻳﺔ
Budget ﻣﻮﺍﺯﻧﺔ ﺗﻘﺪﻳﺮﻳﺔ
Business Entity ﺍﻟﻤﻨﺸﺄﺓ (ﺍﻟﻮﺣﺪﺓ ) ﺍﻻﻗﺘﺼﺎﺩﻳﺔ
Business Transaction ﻋﻤﻠﻴﺔ ﺗﺠﺎﺭﻳﺔ
Business Combination ﺍﻧﻀﻤﺎﻡ ﺍﻟﺸﺮﻛﺎﺕ
Buyer / Lessor ﺍﻟﻤﺸﺘﺮﻱ / ﺍﻟﻤﺆﺟﺮ
Call Provision ﺷﺮﻁ ﺍﻻﺳﺘﺪﻋﺎﺀ - ﻟﻸﺳﻬﻢ ﺍﻟﻤﻤﺘﺎﺯﺓ ﻭ ﺍﻟﺴﻨﺪﺍﺕ
Capital ﺭﺃﺱ ﺍﻟﻤﺎﻝ
نتمنى ان تكونوا استفدتم معنا بهذة المصطلحات الشيقة والى لقاء جديد مع المزيد من المصطلحات الانجليزية.