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‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬
( ‫آذار‬/‫ﻣﺎرس‬2011 )
ICMA Page 1 of ...
‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬
( ‫آذار‬/‫ﻣﺎرس‬2011 )
ICMA Page 2 of ...
‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬
( ‫آذار‬/‫ﻣﺎرس‬2011 )
ICMA Page 3 of ...
‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬
( ‫آذار‬/‫ﻣﺎرس‬2011 )
ICMA Page 4 of ...
‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬
( ‫آذار‬/‫ﻣﺎرس‬2011 )
ICMA Page 5 of ...
‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬
( ‫آذار‬/‫ﻣﺎرس‬2011 )
ICMA Page 6 of ...
‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬
( ‫آذار‬/‫ﻣﺎرس‬2011 )
ICMA Page 7 of ...
‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬
( ‫آذار‬/‫ﻣﺎرس‬2011 )
ICMA Page 8 of ...
‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬
( ‫آذار‬/‫ﻣﺎرس‬2011 )
ICMA Page 9 of ...
‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬
( ‫آذار‬/‫ﻣﺎرس‬2011 )
ICMA Page 10 of...
‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬
( ‫آذار‬/‫ﻣﺎرس‬2011 )
ICMA Page 11 of...
‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬
( ‫آذار‬/‫ﻣﺎرس‬2011 )
ICMA Page 12 of...
‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬
( ‫آذار‬/‫ﻣﺎرس‬2011 )
ICMA Page 13 of...
‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬
( ‫آذار‬/‫ﻣﺎرس‬2011 )
ICMA Page 14 of...
‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬
( ‫آذار‬/‫ﻣﺎرس‬2011 )
ICMA Page 15 of...
‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬
( ‫آذار‬/‫ﻣﺎرس‬2011 )
ICMA Page 16 of...
‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬
( ‫آذار‬/‫ﻣﺎرس‬2011 )
ICMA Page 17 of...
‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬
( ‫آذار‬/‫ﻣﺎرس‬2011 )
ICMA Page 18 of...
‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬
( ‫آذار‬/‫ﻣﺎرس‬2011 )
ICMA Page 19 of...
‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬
( ‫آذار‬/‫ﻣﺎرس‬2011 )
ICMA Page 20 of...
‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬
( ‫آذار‬/‫ﻣﺎرس‬2011 )
ICMA Page 21 of...
‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬
( ‫آذار‬/‫ﻣﺎرس‬2011 )
ICMA Page 22 of...
‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬
( ‫آذار‬/‫ﻣﺎرس‬2011 )
ICMA Page 23 of...
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
CMA Glossary Arabic
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CMA Glossary Arabic

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CMA Glossary Arabic

  1. 1. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬ ( ‫آذار‬/‫ﻣﺎرس‬2011 ) ICMA Page 1 of 87 Copyright © 2011
  2. 2. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬ ( ‫آذار‬/‫ﻣﺎرس‬2011 ) ICMA Page 2 of 87 Copyright © 2011 ‫اﻟﻤﺼﻄﻠﺢ‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫اﻟﺘﻌﺮﯾﻒ‬ Abnormal Spoilage ‫اﻟﻌﺎدي‬ ‫ﻏﯿﺮ‬ ‫اﻟﺘﺎﻟﻒ‬ ‫اﻹﻧﺘﺎج‬ ‫ﻓﻲ‬ ‫ﺗﺤﺼﻞ‬ ‫أن‬ ‫ﯾﺘﻮﻗﻊ‬ ‫ﻻ‬ ‫ﻣﻘﺒﻮﻟﺔ‬ ‫ﻏﯿﺮ‬ ‫وﺣﺪات‬ ‫ّﺎﻟﺔ‬‫ﻌ‬‫ﻓ‬ ‫إﻧﺘﺎج‬ ‫ﻋﻤﻠﯿﺔ‬ ‫ﻇﻞ‬ Absorbed Overhead ‫اﻟﻤﺒﺎﺷﺮة‬ ‫ﻏﯿﺮ‬ ‫اﻟﻤﺼﺮوﻓﺎت‬ ‫اﻹﻧﺘﺎج‬ ‫ﻋﻠﻰ‬ ‫اﻟﻤﺤﻤﻠﺔ‬ ‫اﻟﻤﺒﺎﺷﺮة‬ ‫ﻏﯿﺮ‬ ‫اﻟﻤﺼﻨﻊ‬ ‫ﺗﻜﻠﻔﺔ‬ ‫ﻣﻦ‬ ‫اﻟﺠﺰء‬ ‫ذﻟﻚ‬ ‫ﻣﺤﺪد‬ ‫ﻟﻤﻨﺘﺞ‬ ‫ﺗﺨﺼﯿﺼﮫ‬ ‫ﺗﻢ‬ ‫اﻟﺬي‬‫ﻗﺎﺑﻠﺔ‬ ‫ﺧﺪﻣﺔ‬ ‫أو‬ ، ‫ﻟﻠﺒﯿﻊ‬)ً‫ﺎ‬‫أﯾﻀ‬ ‫وﺗﺴﻤﻰ‬:‫ﻏﯿﺮ‬ ‫اﻟﻤﺼﺮوﻓﺎت‬ ‫اﻟﻤﺨﺼﺼﺔ‬ ‫أو‬ ‫ّﻠﺔ‬‫ﻤ‬‫اﻟﻤﺤ‬ ‫اﻟﻤﺒﺎﺷﺮة‬( Absorption Costing ‫ﺣ‬‫اﻟﺘﺤﻤﯿﻠﻲ‬ ‫اﻟﺘﻜﺎﻟﯿﻒ‬ ‫ﺴﺎب‬ ‫ﻟﻠﺘﻜﺎﻟﯿﻒ‬ ‫ﻧﻈﺎم‬ّ‫ﻤ‬‫ﯾﺤ‬‫ﻞ‬‫اﻟﻤﺨﺰون‬‫أﻧﻮاع‬ ‫ﺟﻤﯿﻊ‬ ‫اﻟﺘﻜﺎﻟﯿﻒ‬ ‫ذﻟﻚ‬ ‫ﻓﻲ‬ ‫ﺑﻤﺎ‬ ،‫اﻟﺘﺼﻨﯿﻊ‬ ‫ﺗﻜﺎﻟﯿﻒ‬ ‫واﻟﻤﺘﻐﯿﺮة‬ ‫واﻟﺜﺎﺑﺘﺔ‬ ‫اﻟﻤﺒﺎﺷﺮة‬ ‫وﻏﯿﺮ‬ ‫اﻟﻤﺒﺎﺷﺮة‬ )ً‫ﺎ‬‫أﯾﻀ‬ ‫َﻰ‬‫ﻤ‬‫ُﺴ‬‫ﯾ‬‫و‬:‫اﻟﻜﻠﯿﺔ‬ ‫اﻟﺘﻜﺎﻟﯿﻒ‬ ‫ﻧﻈﺎم‬( Accelerated Depreciation ‫اﻟﻤﻌﺠﻞ‬ ‫اﻻﺳﺘﮭﻼك‬ ‫اﻻﺳﺘﮭﻼك‬ ‫ﻣﻘﺪار‬ ‫ﻓﯿﮫ‬ ‫ﯾﻜﻮن‬ ‫اﻻﺳﺘﮭﻼك‬ ‫ﻣﻦ‬ ‫ﻧﻤﻂ‬ ‫ﻣﻦ‬ ‫أﻋﻠﻰ‬ ‫اﻷوﻟﻰ‬ ‫اﻟﺴﻨﻮات‬ ‫ﻓﻲ‬ ‫اﻟﻤﺤﺴﻮب‬ ‫اﻷﺧﯿﺮة‬ ‫اﻟﺴﻨﻮات‬ ‫ﻓﻲ‬ ‫اﻟﻤﺤﺴﻮﺑﺔ‬ ‫اﻟﻤﻘﺎدﯾﺮ‬. Accounting ‫اﻟﻤﺤﺎﺳﺒﺔ‬ ‫واﻟﺘﺴﺠﯿﻞ‬ ‫واﻟﻘﯿﺎس‬ ‫واﻟﺘﺼﻨﯿﻒ‬ ‫اﻟﺘﺤﺪﯾﺪ‬ ‫ﻋﻤﻠﯿﺔ‬ ‫ﺧﻼ‬ ‫ﻣﻦ‬ ،‫واﻟﻨﻘﻞ‬،‫ﻧﻘﺪﯾﺔ‬ ‫وﻓﻌﺎﻟﯿﺎت‬ ‫ﻣﻌﺎﻣﻼت‬ ‫ل‬ ‫ﻣﺎﻟﯿﺔ‬ ‫ﺻﻔﺔ‬ ‫ذات‬ ‫اﻗﺘﺼﺎدﯾﺔ‬ ‫وﺣﺪة‬ ‫ﻋﻦ‬. Accounting Profit ‫ﻣﺤﺎﺳﺒﯿﺔ‬ ‫أرﺑﺎح‬ ‫اﻟﻤﺼﺮوﻓﺎت‬ ‫ﺟﻤﯿﻊ‬ ‫ﻣﻨﮭﺎ‬ ً‫ﺎ‬‫ﻣﺤﺴﻮﻣ‬ ‫اﻹﯾﺮادات‬ ‫اﻟﻤﻨﺸﺄة‬ ‫دﺧﻞ‬ ‫ﺑﯿﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺘﻀﻤﻨﺔ‬. Accounting Standards ‫اﻟﻤﺤﺎﺳﺒﯿﺔ‬ ‫اﻟﻤﻌﺎﯾﯿﺮ‬ ‫ﻗﺒﻞ‬ ‫ﻣﻦ‬ ‫اﺗﺒﺎﻋﮭﺎ‬ ‫اﻟﻮاﺟﺐ‬ ‫واﻹﺟﺮاءات‬ ‫اﻟﻤﺒﺎدئ‬ ‫ﺟ‬ ‫ﻛﻤﺎ‬ ‫اﻟﻤﺤﺎﺳﺒﯿﻦ‬‫ھﯿﺌﺔ‬ ‫ﻗﺒﻞ‬ ‫ﻣﻦ‬ ‫ﺻﯿﺎﻏﺘﮭﺎ‬ ‫ﺮت‬ ‫رﺳﻤﯿﺔ‬) .ً‫ﺎ‬‫أﯾﻀ‬ ‫ﺗﺴﻤﻰ‬:‫اﻟﻤﺤﺎﺳﺒﺔ‬ ‫ﻣﺒﺎدئ‬( Accounting System ‫ﻣﺤﺎﺳﺒﻲ‬ ‫ﻧﻈﺎم‬ ‫ﻓﻲ‬ ‫اﻟﻤﻌﺘﻤﺪة‬ ‫واﻟﻤﻌﺎﯾﯿﺮ‬ ‫واﻹﺟﺮاءات‬ ‫اﻟﻄﺮق‬ ‫اﻟﻔﻌﺎﻟﯿﺎت‬ ‫وﺗﺴﺠﯿﻞ‬ ‫وﺗﺼﻨﯿﻒ‬ ‫ﺗﺠﻤﯿﻊ‬ ‫اﻟﺨﺎﺻﺔ‬ ‫اﻟﺘﻘﺎرﯾﺮ‬ ‫وﺗﻘﺪﯾﻢ‬ ‫اﻟﺘﺠﺎرﯾﺔ‬ ‫واﻟﻤﻌﺎﻣﻼت‬ ‫ﺑﮭﺎ‬. Accounts Payable ‫داﺋﻨﺔ‬ ‫ذﻣﻢ‬ ‫ﻟﻠﺒﺎﺋﻊ‬ ‫ﻣﺴﺘﺤﻘﺔ‬ ‫ﻣﺒﺎﻟﻎ‬)‫ّد‬‫ر‬‫اﻟﻤﻮ‬(‫أو‬ ‫ﺳﻠﻊ‬ ‫ﻣﻘﺎﺑﻞ‬ ‫ﺗﻘﺪﯾﻤﮭﺎ‬ ‫ﺟﺮى‬ ‫ﺧﺪﻣﺎت‬. Accounts Payable Turnover ‫اﻟﺪاﺋﻨﺔ‬ ‫اﻟﺬﻣﻢ‬ ‫دوران‬ ‫ﻣﻌﺪل‬ ‫ﻣﻨﺸﺄة‬ ‫ﺗﺴﺪﯾﺪ‬ ‫ﻣﻌﺪل‬ ‫ﻟﻘﯿﺎس‬ ‫ﺗﺴﺘﺨﺪم‬ ‫ﻣﺎﻟﯿﺔ‬ ‫ﻧﺴﺒﺔ‬ ‫ﻟﻤﻮردﯾﮭﺎ‬ ‫ﻣﺎﻟﯿﺔ‬ ‫ﻣﺒﺎﻟﻎ‬.
  3. 3. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬ ( ‫آذار‬/‫ﻣﺎرس‬2011 ) ICMA Page 3 of 87 Copyright © 2011 ‫اﻟﻤﺼﻄﻠﺢ‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫اﻟﺘﻌﺮﯾﻒ‬ Accounts Receivable ‫ﻣﺪﯾﻨﺔ‬ ‫ذﻣﻢ‬ ‫ﻗﺎﻣﻮا‬ ‫ﻋﻤﻼء‬ ‫ﻣﻦ‬ ‫ﻟﻤﻨﺸﺄة‬ ‫اﻟﺪﻓﻊ‬ ‫ﻣﺴﺘﺤﻘﺔ‬ ‫ﻣﺒﺎﻟﻎ‬ ‫ﺧﺪﻣﺎت‬ ‫ﻋﻠﻰ‬ ‫ﺣﺼﻠﻮا‬ ‫أو‬ ‫ﺳﻠﻊ‬ ‫ﺑﺸﺮاء‬‫ﻋﻠﻰ‬ ‫اﻟﺤﺴﺎب‬. Accounts Receivable Turnover ‫اﻟﻤﺪﯾﻨﺔ‬ ‫اﻟﺬﻣﻢ‬ ‫دوران‬ ‫ﻣﻌﺪل‬ ‫اﻷﺻﻮل‬ ‫اﺳﺘﺨﺪام‬ ‫ﻟﻘﯿﺎس‬ ‫ﺗﺴﺘﺨﺪم‬ ‫ﻣﺎﻟﯿﺔ‬ ‫ﻧﺴﺒﺔ‬ ‫ﻣﻦ‬ ‫اﻟﻨﻘﺪﯾﺔ‬ ‫اﻟﻤﺒﺎﻟﻎ‬ ‫ﺗﺤﺼﯿﻞ‬ ‫ﻋﻠﻰ‬ ‫اﻟﺸﺮﻛﺔ‬ ‫وﻗﺪرة‬ ‫ﻋﻤﻼﺋﮭﺎ‬ ‫إﻟﻰ‬ ‫اﻵﺟﻠﺔ‬ ‫اﻟﻤﺒﯿﻌﺎت‬. Accrual Accounting ‫أﺳﺎس‬ ‫ﻋﻠﻰ‬ ‫اﻟﻤﺤﺎﺳﺒﺔ‬ ‫اﻻﺳﺘﺤﻘﺎق‬ ‫وﺗﺴﺠﯿﻞ‬ ‫إﻗﺮار‬ ‫ﻃﺮﯾﻘﺔ‬)‫أ‬(‫إﯾﺮادا‬،‫ﻛﺴﺒﮭﺎ‬ ‫ﻋﻨﺪ‬ ‫ت‬ )‫ب‬(‫ﺑﻐﺾ‬ ‫وﻛﻼھﻤﺎ‬ ،‫ﺗﻜﺒﺪھﺎ‬ ‫ﻋﻨﺪ‬ ‫اﻟﻤﺼﺎرﯾﻒ‬ ‫أو‬ ‫اﺳﺘﻼم‬ ‫وﻗﺖ‬ ‫ﻋﻦ‬ ‫اﻟﻨﻈﺮ‬‫اﻟﻨﻘﺪي‬ ‫اﻟﻤﺒﻠﻎ‬ ‫ﺗﺴﺪﯾﺪ‬. Accrued ‫ﻣﺴﺘﺤﻖ‬ ‫أو‬ ،‫ﺗﺴﻠﻤﮫ‬ ‫ﯾﺘﻢ‬ ‫ﻟﻢ‬ ‫اﻟﺬي‬ ‫اﻟﻤﺴﺘﺤﻖ‬ ‫اﻟﺪﺧﻞ‬ ‫ﺗﺮاﻛﻢ‬ ‫ﺑﻮاﺳﻄﺔ‬ ‫دﻓﻌﮭﺎ‬ ‫ﯾﺘﻢ‬ ‫ﻟﻢ‬ ‫وﻟﻜﻦ‬ ‫ﺗﻜﺒﺪھﺎ‬ ‫ﯾﺘﻢ‬ ‫ﺗﻜﻠﻔﺔ‬ ‫اﻟﻤﺤﺎﺳﺒﺔ‬ ‫ﻓﺘﺮة‬ ‫أﺛﻨﺎء‬ ‫اﻟﻤﻨﺸﺄة‬. Accumulated Depreciation ‫اﺳﺘﮭﻼك‬‫ﻣﺘﺮاﻛﻢ‬ ‫ﺗﻢ‬ ‫ﺛﺎﺑﺖ‬ ‫ﺑﺄﺻﻞ‬ ‫اﻟﻤﺮﺗﺒﻄﺔ‬ ‫اﻻﺳﺘﮭﻼك‬ ‫ﻧﻔﻘﺔ‬ ‫ﻗﯿﻤﺔ‬ ‫اﻷﺻﻞ‬ ‫ذﻟﻚ‬ ‫ﺣﯿﺎزة‬ ‫ﺗﺎرﯾﺦ‬ ‫ﻣﻦ‬ ‫ﻛﻨﻔﻘﺔ‬ ‫إﻗﺮاره‬. Acid-Test Ratio ‫اﻟﺤﺎدة‬ ‫اﻟﺴﯿﻮﻟﺔ‬ ‫ﻧﺴﺒﺔ‬ ‫اﻟﻮﻓﺎء‬ ‫ﻋﻠﻰ‬ ‫ﻣﻨﺸﺄة‬ ‫ﻗﺪرة‬ ‫ﺑﮭﺎ‬ ‫ﺗﻘﺎس‬ ‫ﻧﺴﺒﺔ‬ ‫أﻛﺜﺮ‬ ‫ﺑﺎﺳﺘﺨﺪام‬ ‫اﻷﺟﻞ‬ ‫اﻟﻘﺼﯿﺮة‬ ‫ﺑﺎﻻﻟﺘﺰاﻣﺎت‬ ‫ﺳﯿﻮﻟﺔ‬ ‫اﻟﻤﺘﺪاوﻟﺔ‬ ‫اﻷﺻﻮل‬)‫اﻟﺒﻀﺎﻋﺔ‬ ‫ﺑﺎﺳﺘﺜﻨﺎء‬.( )‫أﯾﻀ‬ ‫ﺗﺴﻤﻰ‬‫اﻟﺴﺮﯾﻌﺔ‬ ‫اﻟﻨﺴﺒﺔ‬ ً‫ﺎ‬( Acquisition Cost ‫اﻻﻗﺘﻨﺎء‬ ‫ﺗﻜﻠﻔﺔ‬ ‫ﻋﻨﮭﺎ‬ ‫اﻟﺘﺨﻠﻲ‬ ‫ﯾﺘﻢ‬ ‫أﺧﺮى‬ ‫ﻣﻮارد‬ ‫أو‬ ‫اﻟﻨﻘﺪ‬ ‫ﻗﯿﻤﺔ‬ ‫ﺧﺪﻣﺎت‬ ‫أو‬ ‫ﺳﻠﻊ‬ ‫ﻣﻘﺎﺑﻞ‬.‫ﺟﻤﯿﻊ‬ ‫ﺗﺸﻤﻞ‬ ‫وھﻲ‬ ‫ﻟﻼﺳﺘﺨﺪام‬ ‫اﻷﺻﻞ‬ ‫ﻹﻋﺪاد‬ ‫اﻟﻼزﻣﺔ‬ ‫اﻟﺘﻜﺎﻟﯿﻒ‬ ‫اﻟﻤﻘﺼﻮد‬) .‫أو‬ ‫اﻟﺘﺎرﯾﺨﯿﺔ‬ ‫اﻟﺘﻜﻠﻔﺔ‬ ً‫ﺎ‬‫أﯾﻀ‬ ‫ﺗﺴﻤﻰ‬ ‫اﻷﺻﻠﯿﺔ‬ ‫اﻟﺘﻜﻠﻔﺔ‬( Activity Driver (Cost Driver ) ‫اﻟﻨﺸﺎط‬ ‫ﻣﺤﺮك‬)‫ﻣﺤﺮك‬ ‫اﻟﺘﻜﻠﻔﺔ‬( ‫ﻟﻤﺎدة‬ ‫ﻧﺸﺎط‬ ‫ﻣﻦ‬ ‫ﺗﻜﻠﻔﺔ‬ ‫ﻟﺘﺨﺼﯿﺺ‬ ‫ﯾﺴﺘﺨﺪم‬ ‫ﻋﺎﻣﻞ‬ ‫اﻟﺘﻜﻠﻔﺔ‬.‫اﺳﺘﺨﺪام‬ ‫وﺷﺪة‬ ‫ﻣﺮات‬ ‫ﻟﻌﺪد‬ ‫ﻣﻘﯿﺎس‬ ‫اﻟﺘﻜﻠﻔﺔ‬ ‫ﻣﺎدة‬ ‫ﻗﺒﻞ‬ ‫ﻣﻦ‬ ‫ﻧﺸﺎط‬. Activity-Based Budgeting ‫أﺳﺎس‬ ‫ﻋﻠﻰ‬ ‫اﻟﻤﻮازﻧﺔ‬ ‫اﻷﻧﺸﻄﺔ‬ ‫اﻟﻜﻤﻲ‬ ‫اﻟﻘﯿﺎس‬ ‫ﯾﺘﻀﻤﻦ‬ ‫اﻟﻤﻮازﻧﺔ‬ ‫ﻓﻲ‬ ‫أﺳﻠﻮب‬ ‫ﻣﻦ‬ ‫ﺗﻜﺎﻟﯿﻔﮭﺎ‬ ‫وﺗﻮﻗﻊ‬ ‫واﻟﻌﻤﻠﯿﺎت‬ ‫ﻟﻸﻧﺸﻄﺔ‬‫أﺟﻞ‬ ‫اﻷداء‬ ‫وﺗﺤﺴﯿﻦ‬ ‫اﺳﺘﺮاﺗﯿﺠﯿﺔ‬ ‫أھﺪاف‬ ‫ﺗﺤﻘﯿﻖ‬.
  4. 4. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬ ( ‫آذار‬/‫ﻣﺎرس‬2011 ) ICMA Page 4 of 87 Copyright © 2011 ‫اﻟﻤﺼﻄﻠﺢ‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫اﻟﺘﻌﺮﯾﻒ‬ Activity-Based Costing (ABC) ‫اﻷﻧﺸﻄﺔ‬ ‫ﻋﻠﻰ‬ ‫اﻟﻤﺒﻨﯿﺔ‬ ‫اﻟﺘﻜﻠﻔﺔ‬ ‫ﯾﻠﻲ‬ ‫ﺑﻤﺎ‬ ‫ﯾﻘﻮم‬ ‫ﺗﻜﺎﻟﯿﻒ‬ ‫ﻣﺤﺎﺳﺒﺔ‬ ‫ﻧﻈﺎم‬)‫أ‬(‫ﺗﺤﺪﯾﺪ‬ ،‫واﻷﻧﺸﻄﺔ‬ ‫اﻟﺘﻜﻠﻔﺔ‬ ‫ﺗﻜﺒﺪ‬ ‫ﺑﯿﻦ‬ ‫اﻟﻌﻼﻗﺔ‬)‫ب‬(‫ﺗﺤﺪﯾﺪ‬ "‫اﻟﻤﺤﺮك‬"،‫ﻟﻸﻧﺸﻄﺔ‬ ‫اﻷﺳﺎﺳﻲ‬)‫ج‬(‫إﻗﺎﻣﺔ‬ ‫ﺑـ‬ ‫ﻣﺮﺗﺒﻄﺔ‬ ‫ﺗﻜﻠﻔﺔ‬ ‫أوﻋﯿﺔ‬"‫ﻣﺤﺮﻛﺎت‬"‫ﻓ‬‫ﺮدﯾﺔ‬)‫د‬( ،‫اﻟﺘﻜﺎﻟﯿﻒ‬ ‫ﺣﺴﺎب‬ ‫ﻣﻌﺪﻻت‬ ‫ﺗﻄﻮﯾﺮ‬)‫ھـ‬(‫ﺗﻄﺒﯿﻖ‬ ‫اﻟﻤﻮارد‬ ‫أﺳﺎس‬ ‫ﻋﻠﻰ‬ ‫اﻟﻤﻨﺘﺞ‬ ‫ﻋﻠﻰ‬ ‫اﻟﺘﻜﻠﻔﺔ‬ ‫اﻟﻤﺴﺘﮭﻠﻜﺔ‬)‫اﻟﻤﺤﺮﻛﺎت‬.( Activity-Based Management ‫اﻷﻧﺸﻄﺔ‬ ‫ﻋﻠﻰ‬ ‫اﻟﻤﺒﻨﯿﺔ‬ ‫اﻹدارة‬ ‫ﺑﺎﺳﺘﺨﺪام‬ ‫اﻟﻘﺮار‬ ‫وﺻﻨﻊ‬ ‫اﻹدارة‬ ‫ﻃﺮﯾﻘﺔ‬ ‫ﻋﻠﻰ‬ ‫اﻟﻤﺒﻨﯿﺔ‬ ‫اﻟﺘﻜﺎﻟﯿﻒ‬ ‫ﺣﺴﺎب‬ ‫ﻣﻌﻠﻮﻣﺎت‬ ‫رﺿ‬ ‫ﻟﺘﺤﺴﯿﻦ‬ ‫ﻣﺴﻌﻰ‬ ‫ﻓﻲ‬ ‫اﻷﻧﺸﻄﺔ‬‫اﻟﻌﻤﻼء‬ ‫ﺎ‬ ‫اﻟﺘﻲ‬ ‫اﻷﻧﺸﻄﺔ‬ ‫ﺗﻌﺰﯾﺰ‬ ‫ﺧﻼل‬ ‫ﻣﻦ‬ ‫وأرﺑﺎﺣﮭﻢ‬ ‫ﺗﻀﯿﻒ‬ ‫ﻻ‬ ‫اﻟﺘﻲ‬ ‫اﻷﻧﺸﻄﺔ‬ ‫وﺗﻘﻠﯿﻞ‬ ‫ﻗﯿﻤﺔ‬ ‫ﺗﻀﯿﻒ‬ ‫ﻟﻠﻌﻤﯿﻞ‬ ‫ﻗﯿﻤﺔ‬. Actual Cost ‫ﻓﻌﻠﯿﺔ‬ ‫ﺗﻜﻠﻔﺔ‬ ‫اﻟﺘﻜﻠﻔﺔ‬ ‫أو‬ ‫اﻟﺘﺎرﯾﺨﯿﺔ‬ ‫اﻟﺘﻜﻠﻔﺔ‬ ‫أو‬ ،‫اﻻﻗﺘﻨﺎء‬ ‫ﺗﻜﻠﻔﺔ‬ ‫اﻷﺻﻠﯿﺔ‬. Additional Paid-in Capital ‫اﻟﻤﺪﻓﻮع‬ ‫اﻟﻤﺎل‬ ‫رأس‬ ‫اﻹﺿﺎﻓﻲ‬ ‫اﻟﺸ‬ ‫ﺗﺴﺘﻠﻤﮫ‬ ‫اﻟﺬي‬ ‫اﻟﻤﺒﻠﻎ‬‫ﻣﺴﺎھﻤﯿﮭﺎ‬ ‫ﻣﻦ‬ ‫ﺮﻛﺔ‬ ‫ﻋﻦ‬ ‫ﯾﺮﺑﻮ‬ ‫ﺑﻤﺎ‬ ‫اﻟﻤﺎل‬ ‫رأس‬ ‫أﺳﮭﻢ‬ ‫ﺷﺮاء‬ ‫ﻣﻘﺎﺑﻞ‬ ‫ﻟﻸﺳﮭﻢ‬ ‫اﻟﻤﺤﺪدة‬ ‫أو‬ ‫اﻟﺪﻓﺘﺮﯾﺔ‬ ‫اﻟﻘﯿﻤﺔ‬. Administrative Expense ‫إدارﯾﺔ‬ ‫ﻣﺼﺎرﯾﻒ‬ ،‫ﻛﻜﻞ‬ ‫ﻟﻠﻤﺆﺳﺴﺔ‬ ‫اﻟﻌﺎم‬ ‫ﻟﻠﺘﺸﻐﯿﻞ‬ ‫اﻟﻤﺘﻜﺒﺪة‬ ‫اﻟﺘﻜﺎﻟﯿﻒ‬ ‫أﻛﺜﺮ‬ ‫ﺑﻤﮭﺎم‬ ‫اﻟﻤﺮﺗﺒﻄﺔ‬ ‫اﻟﺘﻜﺎﻟﯿﻒ‬ ‫ﻣﻊ‬ ‫ﺑﺎﻟﻤﻘﺎرﻧﺔ‬ ‫اﻟﺒﯿﻊ‬ ‫أو‬ ‫اﻟﺘﺼﻨﯿﻊ‬ ‫ﻣﺜﻞ‬ ،ً‫ا‬‫ﺗﺤﺪﯾﺪ‬) .‫ﺗﺴﻤﻰ‬ ً‫ﺎ‬‫أﯾﻀ‬:‫واﻹدارﯾﺔ‬ ‫اﻟﻌﺎﻣﺔ‬ ‫اﻟﻤﺼﺎرﯾﻒ‬.( Allocate ‫ﺗﺨﺼﯿﺺ‬ ‫اﻟﺘﻜﻠﻔﺔ؛‬ ‫أﻏﺮاض‬ ‫ﻣﻊ‬ ‫اﻟﺘﻜﺎﻟﯿﻒ‬ ‫ﻣﻄﺎﺑﻘﺔ‬ ،‫اﻟﻤﻨﺘﺠﺎت‬ ‫ﻋﻠﻰ‬ ‫اﻟﺘﻜﺎﻟﯿﻒ‬ ‫ﺗﻮزﯾﻊ‬ ‫أو‬ ‫ﺗﺨﺼﯿﺺ‬ ‫اﻷﻗﺴﺎم‬ ‫أو‬ ‫اﻟﻮﻇﺎﺋﻒ‬ ،‫اﻟﻌﻤﻠﯿﺎت‬. Allocation Base ‫اﻟﺘﺨﺼﯿﺺ‬ ‫أﺳﺎس‬ ‫ﻏﯿﺮ‬ ‫اﻟﺘﻜﺎﻟﯿﻒ‬ ‫ﻟﺘﺨﺼﯿﺺ‬ ‫اﻟﻤﺴﺘﺨﺪم‬ ‫اﻷﺳﺎس‬ ‫اﻟﻤﺒﺎﺷﺮة‬‫اﻟﺘﻜﻠﻔﺔ‬ ‫ﻟﻤﻮاد‬‫أو‬ ‫اﻟﻌﻤﻞ‬ ‫ﺳﺎﻋﺎت‬ ‫ﻣﺜﻞ‬ ، ‫اﻵﻻت‬ ‫اﺳﺘﺨﺪام‬. Allowance for Uncollectible Accounts ‫ﻗﺎﺑﻠﺔ‬ ‫ﻏﯿﺮ‬ ‫ﺣﺴﺎﺑﺎت‬ ‫ﻣﺨﺼﺺ‬ ‫ﻟﻠﺘﺤﺼﯿﻞ‬ ‫إﻧﺸﺎؤه‬ ‫ﯾﺘﻢ‬ ‫ﻣﺪﯾﻨﺔ‬ ‫ذﻣﺔ‬ ‫ﻟﺤﺴﺎﺑﺎت‬ ‫ﻧﻈﺎﻣﻲ‬ ‫ﺣﺴﺎب‬ ‫ﻟﻦ‬ ‫اﻟﺘﻲ‬ ‫اﻟﻤﺪﯾﻨﺔ‬ ‫اﻟﺬﻣﺔ‬ ‫ﺣﺴﺎﺑﺎت‬ ‫ﻧﺴﺒﺔ‬ ‫ﻟﺘﺴﺠﯿﻞ‬ ‫ﺗﺤﺼﯿﻠﮭﺎ‬ ‫ﯾﺘﻢ‬.
  5. 5. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬ ( ‫آذار‬/‫ﻣﺎرس‬2011 ) ICMA Page 5 of 87 Copyright © 2011 ‫اﻟﻤﺼﻄﻠﺢ‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫اﻟﺘﻌﺮﯾﻒ‬ Amortization ‫إﻃﻔﺎء‬ ‫ﻟﻔﺘﺮات‬ ‫اﻟﺘﻜﺎﻟﯿﻒ‬ ‫ﻟﺘﺨﺼﯿﺺ‬ ‫ﻣﺤﺎﺳﺒﯿﺔ‬ ‫ﻋﻤﻠﯿﺔ‬ ‫اﺳﺘﮭ‬ ‫ﺧﻼﻟﮭﺎ‬ ‫ﯾﺘﻢ‬ ‫زﻣﻨﯿﺔ‬‫اﻟﺘﻜﺎﻟﯿﻒ‬ ‫ھﺬه‬ ‫ﻣﺜﻞ‬ ‫ﻼك‬. Annual Report ‫اﻟﺴﻨﻮي‬ ‫اﻟﺘﻘﺮﯾﺮ‬ ‫ﻧﮭﺎﯾﺔ‬ ‫ﺑﻌﺪ‬ ‫اﻟﻤﻨﺸﺂت‬ ‫ﻗﺒﻞ‬ ‫ﻣﻦ‬ ‫إﻋﺪاده‬ ‫ﯾﺘﻢ‬ ‫ﺗﻘﺮﯾﺮ‬ ‫اﻟﻤﺎﻟﯿﺔ‬ ‫اﻟﺒﯿﺎﻧﺎت‬ ‫وﯾﺘﻀﻤﻦ‬ ،‫ﺗﻘﺮﯾﺮ‬ ‫ﺳﻨﺔ‬ ‫ﻛﻞ‬ ‫ﻣﻦ‬ ‫وﻣﻌﻠﻮﻣﺎت‬ ،‫ﻣﺮاﺟﻌﺔ‬ ‫وﺗﻘﺮﯾﺮ‬ ،‫واﻹﻓﺼﺎح‬ ‫اﻟﻤﻨﺸﺄة‬ ‫وﺿﻊ‬ ‫ﺣﻮل‬ ‫أﺧﺮى‬ ‫وﻣﻌﻠﻮﻣﺎت‬ ،‫اﻹدارة‬ ‫اﻟﺘﺸﻐﯿﻠﻲ‬ ‫واﻷداء‬ ‫اﻟﻤﺎﻟﻲ‬. Annuity ‫دوري‬ ‫ﻣﺮﺗﺐ‬ ‫ﺳﻠﺴﻠ‬‫اﻣﺘﺪاد‬ ‫ﻋﻠﻰ‬ ‫اﻟﻘﯿﻤﺔ‬ ‫ﻣﺘﺴﺎوﯾﺔ‬ ‫دﻓﻌﺎت‬ ‫ﺔ‬ ‫اﻟﻔﺘﺮات‬ ‫ﻣﻦ‬ ‫ﻣﺤﺪد‬ ‫ﻟﻌﺪد‬ ‫ﻣﻨﺘﻈﻤﺔ‬ ‫زﻣﻨﯿﺔ‬ ‫ﻓﺘﺮات‬. Application Controls ‫ﻋﻠﻰ‬ ‫اﻟﺮﻗﺎﺑﺔ‬ ‫أﺳﺎﻟﯿﺐ‬ ‫اﻟﻤﺤﺎﺳﺒﯿﺔ‬ ‫اﻟﺘﻄﺒﯿﻘﺎت‬ ‫اﻋﺘﻤﺎدھﺎ‬ ‫ﯾﺘﻢ‬ ،‫اﻹدﺧﺎل‬ ‫ﺿﻮاﺑﻂ‬ ‫ﻣﺜﻞ‬ ،‫ﺿﻮاﺑﻂ‬ ‫ﻣﺜﻞ‬ ،‫ﻣﺤﺪدة‬ ‫ﺑﯿﺎﻧﺎت‬ ‫ﻣﻌﺎﻟﺠﺔ‬ ‫ﻧﺸﺎط‬ ‫ﻟﻀﻤﺎن‬ ‫اﻟﺮواﺗﺐ‬ ‫ﻛﺸﻒ‬.‫ﺿﻤﺎن‬ ‫ﺗﻘﺪﯾﻢ‬ ‫ﻣﻨﮭﺎ‬ ‫واﻟﻐﺮض‬ ‫ﺑﺄن‬ ‫ﻣﻌﻘﻮل‬‫وﺗﺴﺠﯿﻠﮭﺎ‬ ‫ﻣﻌﺎﻟﺠﺘﮭﺎ‬ ‫ﺗﻤﺖ‬ ‫اﻟﺒﯿﺎﻧﺎت‬ ‫ﺻﺤﯿﺤﺔ‬ ‫ﺑﺼﻮرة‬ ‫ﺑﮭﺎ‬ ‫ﺧﺎﺻﺔ‬ ‫ﺗﻘﺎرﯾﺮ‬ ‫وإﻋﺪاد‬. Appraisal Costs ‫اﻟﺘﻘﯿﯿﻢ‬ ‫ﺗﻜﺎﻟﯿﻒ‬ ‫ﻛﺎﻧﺖ‬ ‫إذا‬ ‫ﻣﺎ‬ ‫ﻟﺘﺤﺪﯾﺪ‬ ‫ﺗﻜﺒﺪھﺎ‬ ‫ﯾﺘﻢ‬ ‫اﻟﺘﻲ‬ ‫اﻟﺘﻜﺎﻟﯿﻒ‬ ‫اﻟﻌﻤﻼء‬ ‫ﻣﺘﻄﻠﺒﺎت‬ ‫ﻣﻊ‬ ‫ﺗﺘﻔﻖ‬ ‫واﻟﺨﺪﻣﺎت‬ ‫اﻟﻤﻨﺘﺠﺎت‬ ‫و‬/‫اﻟﺘﺼﻨﯿﻊ‬ ‫أو‬.‫ﺗﻜﺎﻟﯿﻒ‬ ‫ذﻟﻚ‬ ‫ﻋﻠﻰ‬ ‫اﻷﻣﺜﻠﺔ‬ ‫وﻣﻦ‬ ‫واﻟﻔﺤﺺ‬ ‫اﻟﺘﻔﺘﯿﺶ‬. Appreciation ‫اﻟﺘﺜﻤﯿﻦ‬ ‫اﻟﻘﯿﻤﺔ‬ ‫ﻓﻲ‬ ‫زﯾﺎدة‬ ‫ﺗﺘﻀﻤﻦ‬ ‫اﻟﺘﻲ‬ ‫اﻟﺤﺎﻟﺔ‬ ‫اﻟﺴﻮق‬ ‫أﺳﻌﺎر‬ ‫ارﺗﻔﺎع‬ ‫ﯾﺴﺒﺒﮭﺎ‬ ‫اﻟﺘﻲ‬ ‫اﻻﻗﺘﺼﺎدﯾﺔ‬. Arbitrage Pricing Theory (APT) ‫اﻷﺳﻌﺎر‬ ‫ﻣﻮازﻧﺔ‬ ‫ﻧﻈﺮﯾﺔ‬ ‫وﻣﻌﺪﻻت‬ ‫اﻟﻤﺨﺎﻃﺮ‬ ‫ﺑﯿﻦ‬ ‫اﻟﻌﻼﻗﺔ‬ ‫ﻟﺘﺤﻠﯿﻞ‬ ‫إﻃﺎر‬ ‫اﻷﺳﮭﻢ‬ ‫ﻻﺳﯿﻤﺎ‬ ،‫اﻟﻤﺎﻟﯿﺔ‬ ‫اﻷوراق‬ ‫ﻋﻠﻰ‬ ‫اﻟﻌﺎﺋﺪ‬ ‫اﻟﻌﺎدﯾﺔ‬.ّ‫ﻛ‬‫وﺗﺆ‬‫ﻋﻨﺎ‬ ‫أن‬ ‫اﻟﻨﻈﺮﯾﺔ‬ ‫ھﺬه‬ ‫ﺪ‬‫ﺻﺮ‬ ‫ﻋﻠﻰ‬ ‫اﻟﻌﺎﺋﺪات‬ ‫ﻋﻠﻰ‬ ‫ﺗﺆﺛﺮ‬ ‫اﻟﺘﻲ‬ ‫اﻟﻤﺨﺎﻃﺮة‬ ‫ﺗﺘﻀﻤﻦ‬ ‫اﻟﻤﺎﻟﯿﺔ‬ ‫اﻷوراق‬)1(‫و‬ ‫اﻟﺘﻀﺨﻢ‬)2( ‫و‬ ‫اﻟﺼﻨﺎﻋﻲ‬ ‫اﻹﻧﺘﺎج‬)3(‫اﻟﻤﺨﺎﻃﺮ‬ ‫ﻋﻼوات‬ ‫و‬)4(‫اﻟﻔﺎﺋﺪة‬ ‫أﺳﻌﺎر‬ ‫ھﯿﻜﻞ‬ ‫اﻧﺤﺪار‬
  6. 6. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬ ( ‫آذار‬/‫ﻣﺎرس‬2011 ) ICMA Page 6 of 87 Copyright © 2011 ‫اﻟﻤﺼﻄﻠﺢ‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫اﻟﺘﻌﺮﯾﻒ‬ Asset ‫أﺻﻞ‬ 1-‫ﺗﺤﺼﻞ‬ ‫اﻟﺘﻲ‬ ‫اﻟﻤﺤﺘﻤﻠﺔ‬ ‫اﻻﻗﺘﺼﺎدﯾﺔ‬ ‫اﻟﻤﻨﺎﻓﻊ‬ ‫ﺳﺎﺑﻘﺔ‬ ‫ﻣﻌﺎﻣﻼت‬ ‫ﻧﺘﯿﺠﺔ‬ ‫اﻟﻤﻨﺸﺄة‬ ‫ﻋﻠﯿﮭﺎ‬. 2-‫ﻣ‬ ‫ﺣﻖ‬ ‫أو‬ ‫ﻣﻠﻤﻮﺳﺔ‬ ‫ﻣﺎدة‬ ‫أي‬‫ﻗﯿﻤﺔ‬ ‫ﻟﮫ‬ ‫ﻤﻠﻮك‬ ‫ﻷﻏﺮاض‬ ‫ﻋﻨﮫ‬ ‫ﯾﻌﺒﺮ‬ ،‫ﻟﻤﺎﻟﻜﯿﮫ‬ ‫اﻗﺘﺼﺎدﯾﺔ‬ ‫أﺧﺮى‬ ‫ﻗﯿﻤﺔ‬ ‫أو‬ ‫اﻟﺘﻜﻠﻔﺔ‬ ‫ﺧﻼل‬ ‫ﻣﻦ‬ ‫اﻟﻤﺤﺎﺳﺒﺔ‬ )‫اﻟﺠﺎرﯾﺔ‬ ‫اﻻﺳﺘﺒﺪال‬ ‫ﺗﻜﻠﻔﺔ‬ ‫ﻣﺜﻞ‬( Asset Coverage ‫اﻷﺻﻮل‬ ‫ﺗﻐﻄﯿﺔ‬ ‫ﺗﻐﻄﯿﺔ‬ ‫ﻋﻠﻰ‬ ‫اﻟﺸﺮﻛﺔ‬ ‫ﻗﺪرة‬ ‫ﻟﻤﺪى‬ ‫ﻗﯿﺎس‬ ‫ﺑﺠﻤﯿﻊ‬ ‫اﻟﻮﻓﺎء‬ ‫ﺑﻌﺪ‬ ‫ﺑﺎﻟﺪﯾﻮن‬ ‫اﻟﺨﺎﺻﺔ‬ ‫اﻟﺘﺰاﻣﺎﺗﮭﺎ‬ ‫اﻻﻟﺘﺰاﻣﺎت‬. Asset Turnover ‫ﻣﻌﺪ‬‫اﻷﺻﻮل‬ ‫دوران‬ ‫ل‬ ‫ﺑﮭﺎ‬ ‫ﺗﺴﺘﺨﺪم‬ ‫اﻟﺘﻲ‬ ‫اﻟﻜﻔﺎءة‬ ‫ﻣﺪى‬ ‫ّﻢ‬‫ﯿ‬‫ﺗﻘ‬ ‫ﻣﺎﻟﯿﺔ‬ ‫ﻧﺴﺒﺔ‬ ‫أﺻﻮﻟﮭﺎ‬ ‫ﻣﺎ‬ ‫ﻣﻨﺸﺄة‬)ً‫ﺎ‬‫أﯾﻀ‬ ‫ﺗﺴﻤﻰ‬:‫دوران‬ ‫ﻣﻌﺪل‬ ‫اﻷﺻﻮل‬ ‫إﺟﻤﺎﻟﻲ‬( Audit ‫اﻟﺤﺴﺎﺑﺎت‬ ‫ﺗﺪﻗﯿﻖ‬ ‫واﻟﺘﺄﻛﯿﺪ‬ ‫اﻟﺘﺤﻠﯿﻼت‬ ‫ﺧﻼل‬ ‫ﻣﻦ‬ ‫اﻟﻤﻨﮭﺠﻲ‬ ‫اﻟﻔﺤﺺ‬ ‫ﺑﻀﻤﺎن‬ ‫ﻟﻠﺘﺄﻛﺪ‬ ‫اﻟﺤﺴﺎﺑﯿﺔ‬ ‫ﻟﻠﺴﺠﻼت‬ ‫واﻻﺧﺘﺒﺎرات‬ ‫ﻣﻨﺎﺳ‬ ‫ﺑﺼﻮرة‬ ‫ﺗﻌﻜﺲ‬ ‫اﻟﺴﺠﻼت‬ ‫أن‬ ‫ﻣﻦ‬ ‫ﻣﻌﻘﻮل‬‫ﺒﺔ‬ ‫اﻻﻗﺘﺼﺎدﯾﺔ‬ ‫واﻟﻌﻤﻠﯿﺎت‬ ‫اﻟﺤﺎﻟﺔ‬. Audit Committee ‫ﺗﺪﻗﯿﻖ‬ ‫ﻟﺠﻨﺔ‬ ‫اﻹدارة‬ ‫ﻣﺠﻠﺲ‬ ‫أﻋﻀﺎء‬)‫اﻟﺸﺮﻛﺎت‬ ‫ﺣﺎﻟﺔ‬ ‫ﻓﻲ‬( ‫ﻣﺠﺎﻟﺲ‬ ‫أو‬ ‫اﻟﺘﺸﺮﯾﻌﯿﺔ‬ ‫واﻟﮭﯿﺌﺎت‬ ‫واﻷﻣﻨﺎء‬ ‫ﻣﺴﺆوﻟﯿﺎت‬ ‫ﯾﺘﻮﻟﻮن‬ ‫اﻟﺬﯾﻦ‬ ،‫اﻟﻤﺸﺎﺑﮭﺔ‬ ‫اﻹدارة‬ ‫اﻟﺪاﺧﻠﻲ‬ ‫اﻟﺘﺪﻗﯿﻖ‬ ‫ﻣﮭﺎم‬ ‫ﻋﻠﻰ‬ ‫واﻹﺷﺮاف‬ ‫اﻹدارة‬. Audit Report ‫اﻟﻤﺮاﺟﻌﺔ‬ ‫ﺗﻘﺮﯾﺮ‬ ‫ﻣﻜﺘ‬ ‫وﺛﯿﻘﺔ‬‫اﻟﺘﺪﻗﯿﻖ‬ ‫وﻧﺘﺎﺋﺞ‬ ‫ﻧﻄﺎق‬ ‫ﺗﻌﺮض‬ ‫ﻮﺑﺔ‬. Authoritative (top- down) Budgeting ‫اﻟﻮﺟﻮﺑﯿﺔ‬ ‫اﻟﻤﻮازﻧﺔ‬ ‫إﻋﺪاد‬ )‫ﻟﻸﺳﻔﻞ‬ ‫اﻷﻋﻠﻰ‬ ‫ﻣﻦ‬( ‫ﺟﻤﯿﻊ‬ ‫إﻋﺪاد‬ ‫ﯾﺘﻢ‬ ‫ﺣﯿﺚ‬ ‫اﻟﻤﻮازﻧﺔ‬ ‫إﻋﺪاد‬ ‫ﻋﻤﻠﯿﺔ‬ ‫ﺑﻤﺎ‬ ،‫اﻟﻌﻠﯿﺎ‬ ‫اﻹدارة‬ ‫ﻗﺒﻞ‬ ‫ﻣﻦ‬ ‫ﻟﻠﻤﺆﺳﺴﺔ‬ ‫اﻟﻤﻮازﻧﺎت‬ ‫اﻟﻤﺴﺘﻮى‬ ‫ﺑﻌﻤﻠﯿﺎت‬ ‫اﻟﺨﺎﺻﺔ‬ ‫اﻟﻤﻮازﻧﺎت‬ ‫ذﻟﻚ‬ ‫ﻓﻲ‬ ‫اﻷدﻧﻰ‬. Authority ‫اﻟﺴ‬‫ﻠﻄﺔ‬ ‫اﺗﺨﺎذ‬ ‫ﻓﻲ‬ ‫ﻟﻠﻤﺪﯾﺮ‬ ‫واﻟﺸﺮﻋﻲ‬ ‫اﻟﺮﺳﻤﻲ‬ ‫اﻟﺤﻖ‬ ‫وﺗﺨﺼﯿﺺ‬ ،‫اﻷواﻣﺮ‬ ‫وإﺻﺪار‬ ،‫اﻟﻘﺮارات‬ ‫اﻟﻨﺎﺣﯿﺔ‬ ‫ﻣﻦ‬ ‫اﻟﻤﻄﻠﻮﺑﺔ‬ ‫اﻟﻨﺘﺎﺋﺞ‬ ‫ﻹﻧﺠﺎز‬ ‫اﻟﻤﻮارد‬ ‫اﻟﺘﻨﻈﯿﻤﯿﺔ‬.
  7. 7. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬ ( ‫آذار‬/‫ﻣﺎرس‬2011 ) ICMA Page 7 of 87 Copyright © 2011 ‫اﻟﻤﺼﻄﻠﺢ‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫اﻟﺘﻌﺮﯾﻒ‬ Average Collection Period ‫اﻟﺘﺤﺼﯿﻞ‬ ‫ﻓﺘﺮة‬ ‫ﻣﺘﻮﺳﻂ‬ ‫ﯾﺴﺘﻐﺮﻗﮭﺎ‬ ‫اﻟﺘﻲ‬ ‫اﻷﯾﺎم‬ ‫ﻋﺪد‬ ‫ﻟﻤﺘﻮﺳﻂ‬ ‫ﻣﻘﯿﺎس‬ ‫اﻟﻤﺪﯾﻨﺔ‬ ‫اﻟﺬﻣﻢ‬ ‫ﺗﺤﺼﯿﻞ‬)‫ﻋﻠﻰ‬ ‫اﻟﻤﺒﯿﻌﺎت‬ ‫اﻟﺤﺴﺎب‬.()ً‫ﺎ‬‫أﯾﻀ‬ ‫ﺗﺴﻤﻰ‬:‫ﻏﯿﺮ‬ ‫اﻟﻤﺒﯿﻌﺎت‬ ‫ﻓﺘﺮة‬ ‫ﻣﺪﯾﻨﺔ‬ ‫ﺑﺬﻣﻢ‬ ‫اﻟﻤﺒﯿﻌﺎت‬ ‫وﻓﺘﺮة‬ ‫اﻟﻤﺴﺪدة‬( Average Fixed Cost ‫اﻟﺜﺎﺑﺘﺔ‬ ‫اﻟﺘﻜﻠﻔﺔ‬ ‫ﻣﺘﻮﺳﻂ‬ ‫ﻋﺪد‬ ‫ﻋﻠﻰ‬ ‫ﻣﻘﺴﻮﻣﺔ‬ ‫اﻟﺜﺎﺑﺘﺔ‬ ‫اﻟﺘﻜﺎﻟﯿﻒ‬ ‫إﺟﻤﺎﻟﻲ‬ ‫اﻟﻤﻨﺘﺠﺔ‬ ‫اﻟﻮﺣﺪات‬) .‫وﺣﺪة‬ ‫ﻟﻜﻞ‬ ‫اﻟﺜﺎﺑﺘﺔ‬ ‫اﻟﺘﻜﻠﻔﺔ‬( Average Total Cost ‫اﻹﺟﻤﺎﻟﯿﺔ‬ ‫اﻟﺘﻜﻠﻔﺔ‬ ‫ﻣﺘﻮﺳﻂ‬ ‫اﻟﺘﺼﻨﯿ‬ ‫ﺗﻜﺎﻟﯿﻒ‬ ‫إﺟﻤﺎﻟﻲ‬‫ﻋﺪد‬ ‫ﻋﻠﻰ‬ ‫ﻣﻘﺴﻮﻣﺔ‬ ‫ﻊ‬ ‫اﻟﻤﻨﺘﺠﺔ‬ ‫اﻟﻮﺣﺪات‬.‫ﻟﻜﻞ‬ ‫اﻟﺘﻜﻠﻔﺔ‬ ً‫ﺎ‬‫أﺣﯿﺎﻧ‬ ‫وﺗﺴﻤﻰ‬ ‫وﺣﺪة‬. Average Variable Cost ‫اﻟﻤﺘﻐﯿﺮة‬ ‫اﻟﺘﻜﻠﻔﺔ‬ ‫ﻣﺘﻮﺳﻂ‬ ‫ﻋﺪد‬ ‫ﻋﻠﻰ‬ ‫ﻣﻘﺴﻮﻣﺔ‬ ‫اﻟﻤﺘﻐﯿﺮة‬ ‫اﻟﺘﻜﻠﻔﺔ‬ ‫إﺟﻤﺎﻟﻲ‬ ‫اﻟﻤﻨﺘﺠﺔ‬ ‫اﻟﻮﺣﺪات‬. Backflush Costing ‫ﻟﻠﺘﻜﻠﻔﺔ‬ ‫اﻟﻌﻜﺴﻲ‬ ‫اﻟﺘﺪﻓﻖ‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪم‬ ‫اﻟﻤﻨﺘﺠﺎت‬ ‫ﺗﻜﻠﻔﺔ‬ ‫اﺣﺘﺴﺎب‬ ‫أﺳﻠﻮب‬ ‫اﻟ‬ ‫ﺑﯿﺌﺔ‬‫ﺗﺄﺟﯿﻞ‬ ‫ﻓﯿﮫ‬ ‫ﯾﺘﻢ‬ ‫اﻟﺬي‬ ‫اﻟﺤﺎﺟﺔ‬ ‫ﺣﺴﺐ‬ ‫ﺘﺸﻐﯿﻞ‬ ‫اﻟﺒﻀﺎﺋﻊ‬ ‫ﻧﻔﺎد‬ ‫ﺣﺘﻰ‬ ‫اﻟﺘﻜﻠﻔﺔ‬ ‫ﻛﻞ‬ ‫أو‬ ‫ﺑﻌﺾ‬.‫ﯾﺘﻢ‬ ‫ﺛﻢ‬ ‫ﺧﻼل‬ ‫ﻣﻦ‬ ‫اﻟﺨﻠﻒ‬ ‫إﻟﻰ‬ ‫اﻟﻤﻌﯿﺎرﯾﺔ‬ ‫اﻟﺘﻜﺎﻟﯿﻒ‬ ‫ﺳﺤﺐ‬ ‫ﻟﻠﻤﻨﺘﺠﺎت‬ ‫اﻟﺘﻜﺎﻟﯿﻒ‬ ‫ﻟﺘﺨﺼﯿﺺ‬ ‫اﻟﻨﻈﺎم‬. Backup Controls ‫إﺿﺎﻓﯿﺔ‬ ‫ﺿﻮاﺑﻂ‬ ‫ﺗﻜﻨﻮﻟﻮﺟﯿﺎ‬ ‫ﺑﯿﺌﺔ‬ ‫ﻓﻲ‬ ،‫اﻟﻤﻠﻔﺎت‬ ‫ﻧﺴﺦ‬ ‫ﻣﺜﻞ‬ ،‫ﺿﻮاﺑﻂ‬ ‫اﻟﺒﯿﺎ‬ ‫ﺿﯿﺎع‬ ‫ﻋﺪم‬ ‫ﻟﻀﻤﺎن‬ ،‫اﻟﻤﻌﻠﻮﻣﺎت‬‫ﻧﺎت‬. Bad Debts ‫ﻣﻌﺪوﻣﺔ‬ ‫دﯾﻮن‬ ‫أﻧﮭﺎ‬ ‫اﻹدارة‬ ‫ﺗﺤﺪد‬ ‫ﻗﺒﺾ‬ ‫أوراق‬ ‫أو‬ ‫ﺣﺴﺎﺑﺎت‬ ‫اﻟﻤﻌﻘﻮﻟﺔ‬ ‫اﻟﺠﮭﻮد‬ ‫ﻓﺸﻞ‬ ‫ﺑﻌﺪ‬ ‫ﻟﻠﺘﺤﺼﯿﻞ‬ ‫ﻗﺎﺑﻠﺔ‬ ‫ﻏﯿﺮ‬ ‫ﻟﺘﺤﺼﯿﻠﮭﺎ‬. Balance Sheet ‫اﻟﻌﻤﻮﻣﯿﺔ‬ ‫اﻟﻤﯿﺰاﻧﯿﺔ‬ ‫واﻟﺘﺰاﻣﺎﺗﮭﺎ‬ ‫اﻟﺸﺮﻛﺔ‬ ‫أﺻﻮل‬ ‫ﯾﻠﺨﺺ‬ ‫ﻣﺎﻟﻲ‬ ‫ﺑﯿﺎن‬ ‫اﻟﺰﻣﻦ‬ ‫ﻣﻦ‬ ‫ﻣﺤﺪدة‬ ‫ﻣﺪة‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺎھﻤﯿﻦ‬ ‫وﺣﻘﻮق‬. Balanced Scorecard ‫ﺑﻄﺎﻗﺔ‬‫ﻣﺘﻮازﻧﺔ‬ ‫ﺣﺴﺎب‬ ،‫اﻷداء‬ ‫ﻟﺘﻘﯿﯿﻢ‬ ‫ﻣﺘﻌﺪدة‬ ‫ﻣﻘﺎﯾﯿﺲ‬ ‫ﺑﺎﺳﺘﺨﺪام‬ ‫أﺳﻠﻮب‬ ‫وﻏﯿﺮ‬ ‫اﻟﻤﺎﻟﯿﺔ‬ ‫اﻟﻘﯿﺎس‬ ‫إﺟﺮاءات‬ ‫ذﻟﻚ‬ ‫ﻓﻲ‬ ‫ﺑﻤﺎ‬ ،‫اﻟﺪاﺧﻠﯿﺔ‬ ‫اﻟﺘﺠﺎرﯾﺔ‬ ‫واﻟﻌﻤﻠﯿﺎت‬ ،‫ﻟﻠﻌﻤﻼء‬ ‫اﻟﻤﺎﻟﯿﺔ‬ ‫واﻟﻨﻤﻮ‬ ‫واﻟﺘﻌﻠﻢ‬. Banker’s Acceptances ‫ﻣﺼﺮﻓﻲ‬ ‫ﻗﺒﻮل‬ ‫ﻣﻀﻤﻮﻧﺔ‬ ‫اﻟﺪﻓﻌﺔ‬ ‫أن‬ ‫ﺗﺒﯿﻦ‬ ‫ﻟﻠﻤﻨﺸﺄة‬ ‫ﻣﺎﻟﯿﺔ‬ ‫وﺛﯿﻘﺔ‬ ‫وﺗﺴﺘ‬ ،‫اﻟﺒﻨﻮك‬ ‫أﺣﺪ‬ ‫ﻗﺒﻞ‬ ‫ﻣﻦ‬‫ﻓﻲ‬ ً‫ﺎ‬‫ﻋﻤﻮﻣ‬ ‫ﺨﺪم‬ ‫اﻟﺨﺎرﺟﯿﺔ‬ ‫اﻟﺘﺠﺎرة‬.
  8. 8. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬ ( ‫آذار‬/‫ﻣﺎرس‬2011 ) ICMA Page 8 of 87 Copyright © 2011 ‫اﻟﻤﺼﻄﻠﺢ‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫اﻟﺘﻌﺮﯾﻒ‬ Bankruptcy ‫اﻹﻓﻼس‬ ‫اﻟﺤﻤﺎﯾﺔ‬ ‫ﺷﺮﻛﺔ‬ ‫اﻟﻤﺤﻜﻤﺔ‬ ‫ﻓﯿﮭﺎ‬ ‫ﺗﻤﻨﺢ‬ ‫ﺣﺎﻟﺔ‬ ‫اﻟﻮﻓﺎء‬ ‫ﺗﺴﺘﻄﯿﻊ‬ ‫ﻻ‬ ‫ﻷﻧﮭﺎ‬ ‫اﻟﺪاﺋﻨﯿﻦ‬ ‫ﻣﻦ‬ ‫اﻟﻘﺎﻧﻮﻧﯿﺔ‬ ‫اﺳﺘﺤﻘﺎﻗﮭﺎ‬ ‫ﻟﺪى‬ ‫ﺑﺎﻟﺘﺰاﻣﺎﺗﮭﺎ‬. Batch Costing ‫اﻟﺪﻓﻌﺎت‬ ‫ﺗﻜﺎﻟﯿﻒ‬ ‫ﺗﺤﺪﯾﺪ‬ ‫اﻟﻤﻨﺘﺠﺔ‬ ‫وﺣﺪات‬ ‫ﻣﻦ‬ ‫ﺑﻤﺠﻤﻮﻋﺔ‬ ‫اﻟﻤﺘﻌﻠﻘﺔ‬ ‫اﻷﻧﺸﻄﺔ‬ ‫ﺗﻜﺎﻟﯿﻒ‬ ‫أو‬ ‫اﻟﻤﻨﺘﺠﺎت‬‫اﻟﻤﺘﻌﻠﻘﺔ‬ ‫ﺗﻠﻚ‬ ‫ﻣﻦ‬ ً‫ﻻ‬‫ﺑﺪ‬ ‫اﻟﺨﺪﻣﺎت‬ ‫اﻟﺨﺪﻣﺎت‬ ‫أو‬ ‫اﻟﻤﻨﺘﺠﺎت‬ ‫وﺣﺪات‬ ‫ﻣﻦ‬ ‫وﺣﺪة‬ ‫ﺑﻜﻞ‬ ‫ﺣﺪة‬ ‫ﻋﻠﻰ‬. Benchmarking ‫اﻟﻤﻌﺎﯾﺮة‬ ‫وﺧﺪﻣﺎﺗﮭﺎ‬ ‫وﻣﻨﺘﺠﺎﺗﮭﺎ‬ ‫ﻣﻨﺸﺄة‬ ‫أداء‬ ‫ﻗﯿﺎس‬ ‫ﻋﻤﻠﯿﺔ‬ ‫أﻓﻀﻞ‬ ‫ﻋﻠﻰ‬ ‫ﻣﺮﺗﻜﺰة‬ ‫ﻣﻌﺎﯾﯿﺮ‬ ‫ﻋﻠﻰ‬ ‫ﺑﻨﺎء‬ ‫ﻣﻦ‬ ‫اﻟﻤﻨﺠﺰة‬ ‫أو‬ ‫ﻟﻺﻧﺠﺎز‬ ‫اﻟﻘﺎﺑﻠﺔ‬ ‫اﻷداء‬ ‫ﻣﺴﺘﻮﯾﺎت‬ ‫أﺧﺮى‬ ‫ﻣﻨﺸﺂت‬ ‫ﻗﺒﻞ‬. Best Practice ‫ا‬ ‫أﻓﻀﻞ‬‫ﻟﻤﻤﺎرﺳﺎت‬ ‫ﯾﺘﻤﯿﺰ‬ ‫ﻧﺸﺎط‬ ‫أو‬ ‫ﻋﻤﻠﯿﺔ‬ ‫أو‬ ‫ﻃﺮﯾﻘﺔ‬ ‫أو‬ ‫ﺗﻘﻨﯿﺔ‬ ‫أي‬ ‫ﻣﻦ‬ ‫ﻣﻌﯿﻨﺔ‬ ‫ﻧﺘﯿﺠﺔ‬ ‫ﺗﻮﻓﯿﺮ‬ ‫ﻓﻲ‬ ‫أﻛﺒﺮ‬ ‫ﺑﻔﺎﻋﻠﯿﺔ‬ ‫آﺧﺮ‬ ‫ﻧﺸﺎط‬ ‫أو‬ ‫ﻋﻤﻠﯿﺔ‬ ‫أو‬ ‫ﻃﺮﯾﻘﺔ‬ ‫أو‬ ‫ﺗﻘﻨﯿﺔ‬. Beta ‫ﺑﯿﺘﺎ‬ ‫ﻣﻘﺎرﻧﺔ‬ ‫ﻣﺤﺪد‬ ‫ﻣﺨﺰون‬ ‫ﺳﻌﺮ‬ ‫ﻟﺤﺮﻛﺔ‬ ‫ﻗﯿﺎس‬ ‫ﻧﻔﺴﮭﺎ‬ ‫اﻟﻔﺘﺮة‬ ‫أﺛﻨﺎء‬ ‫اﻹﺟﻤﺎﻟﯿﺔ‬ ‫اﻟﺴﻮق‬ ‫ﺑﺤﺮﻛﺔ‬. ‫ﻋﻦ‬ ‫ﺗﻘﻞ‬ ‫ﺑﯿﺘﺎ‬ ‫ﻗﯿﻤﺔ‬ ‫ﻣﺎ‬ ‫ﻟﻤﺨﺰون‬ ‫ﻛﺎن‬ ‫وإذا‬1‫ﻓﺈﻧﮫ‬ ، ‫ﯾ‬‫اﻟﺴﻮق‬ ‫ﻣﻦ‬ ‫ﻣﺨﺎﻃﺮة‬ ‫أﻛﺜﺮ‬ ‫ﻌﺘﺒﺮ‬. Binomial Option- Valuation Models ‫اﻟﺜﻨﺎﺋﯿﺔ‬ ‫اﻟﺨﯿﺎرات‬ ‫ﺗﻘﯿﯿﻢ‬ ‫ﻧﻤﺎذج‬ ‫ﻟﻸﺻﻮل‬ ‫ﯾﻤﻜﻦ‬ ‫اﻟﺘﻲ‬ ‫اﻟﺨﯿﺎرات‬ ‫ﺗﺴﻌﯿﺮ‬ ‫ﻧﻤﺎذج‬ ‫ﻣﺤﺘﻤﻠﺘﯿﻦ‬ ‫ﻗﯿﻤﺘﯿﻦ‬ ‫ﻓﯿﮭﺎ‬ ‫ﺗﺄﺧﺬ‬ ‫أن‬ ‫اﻷﺳﺎﺳﯿﺔ‬ ‫ﻗﯿﻤﺔ‬ ‫ﻟﻜﻞ‬ ‫اﻟﺘﺎﻟﯿﺔ‬ ‫اﻟﺰﻣﻨﯿﺔ‬ ‫اﻟﻔﺘﺮة‬ ‫ﻓﻲ‬ ‫ﻣﻨﻔﺼﻠﺘﯿﻦ‬ ‫اﻟﺴﺎﺑﻘﺔ‬ ‫اﻟﺰﻣﻨﯿﺔ‬ ‫اﻟﻔﺘﺮة‬ ‫ﻓﻲ‬ ‫ﺗﺄﺧﺬھﺎ‬ ‫أن‬ ‫ﯾﻤﻜﻨﮭﺎ‬. Black-Scholes Option-Valuation Model ‫ﺳﻜﻮﻟﺰ‬ ِ‫ر‬‫ﺧﯿﺎ‬ ‫ﺗﺴﻌﯿﺮ‬ ‫ﻧﻤﻮذج‬ ‫اﻷﺳﻮد‬ ‫ﻗﯿﻤﺔ‬ ‫ﻓﯿﮭﺎ‬ ‫ﺗﻌﺘﻤﺪ‬ ‫اﻟﺘﻲ‬ ‫اﻟﺘﺴﻌﯿﺮ‬ ‫ﻟﺨﯿﺎرات‬ ‫ﻧﻤﻮذج‬ ‫ﻋﻠﻰ‬ ‫اﻟﺨﯿﺎرات‬ ‫أﺣﺪ‬)1(‫اﻷﺻﻮل‬ ‫ﻗﯿﻤﺔ‬ ‫اﻷﺳﺎﺳﯿﺔ‬)2(‫اﻧﺘﮭﺎء‬ ‫ﺣﺘﻰ‬ ‫اﻟﺰﻣﻨﯿﺔ‬ ‫اﻟﻔﺘﺮة‬ ‫اﻟﺨﯿﺎر‬ ‫ﺻﻼﺣﯿﺔ‬)3(‫اﻟﻤﻤﺎرﺳﺔ‬ ‫ﺳﻌﺮ‬)4( ‫اﻷﺳﺎﺳﯿﺔ‬ ‫اﻷﺻﻮل‬ ‫ﺗﻘﻠﺒﺎت‬)5(‫اﻟﺨﺎ‬ ‫اﻟﻨﺴﺒﺔ‬‫ﻟﯿﺔ‬ ‫ﻟﻠﻤﺎل‬ ‫اﻟﺰﻣﻨﯿﺔ‬ ‫اﻟﻘﯿﻤﺔ‬ ‫أو‬ ‫اﻟﻤﺨﺎﻃﺮ‬ ‫ﻣﻦ‬.
  9. 9. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬ ( ‫آذار‬/‫ﻣﺎرس‬2011 ) ICMA Page 9 of 87 Copyright © 2011 ‫اﻟﻤﺼﻄﻠﺢ‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫اﻟﺘﻌﺮﯾﻒ‬ Board of Directors ‫إدارة‬ ‫ﻣﺠﻠﺲ‬ ‫ﻗﺒﻞ‬ ‫ﻣﻦ‬ ‫اﻟﻤﻨﺘﺨﺒﯿﻦ‬ ‫اﻷﻓﺮاد‬ ‫ﻣﻦ‬ ‫ﻣﺠﻤﻮﻋﺔ‬ ‫إدارة‬ ‫ﻋﻠﻰ‬ ‫ﻟﻺﺷﺮاف‬ ‫ﺷﺮﻛﺔ‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺎھﻤﯿﻦ‬ ‫اﻟﺸﺮﻛﺔ‬.ً‫ﺎ‬‫دورﯾ‬ ‫اﻹدارة‬ ‫ﻣﺠﻠﺲ‬ ‫أﻋﻀﺎء‬ ‫وﯾﺠﺘﻤﻊ‬ ‫ﻧﺸﺎﻃﺎت‬ ‫ﻋﻦ‬ ‫اﻟﻘﺎﻧﻮﻧﯿﺔ‬ ‫اﻟﻤﺴﺆوﻟﯿﺔ‬ ‫وﯾﺘﻮﻟﻮن‬ ‫اﻟﺸﺮﻛﺔ‬. Bond ‫دﯾﻦ‬ ‫ﺳﻨﺪ‬ ‫ﻃﻮﯾ‬ ‫دﯾﻦ‬ ‫وﺛﯿﻘﺔ‬‫ﻣﻦ‬ ‫ﺗﻌﮭﺪ‬ ‫إﻟﻰ‬ ‫ﺗﺸﯿﺮ‬ ‫اﻷﺟﻞ‬ ‫ﻞ‬ ‫ﺗﺎرﯾﺦ‬ ‫ﻋﻨﺪ‬ ‫اﻹﺳﻤﻲ‬ ‫اﻟﻤﺒﻠﻎ‬ ‫ﺑﺪﻓﻊ‬ ‫ﺑﺈﺻﺪارھﺎ‬ ‫ﯾﻘﻮم‬ ‫اﻻﺳﺘﺤﻘﺎق‬.‫ﻓﻮاﺋﺪ‬ ‫دﻓﻌﺎت‬ ‫ﺗﻄﻠﺐ‬ ‫ﻣﺎ‬ ً‫ﺎ‬‫وﻏﺎﻟﺒ‬ ‫دورﯾﺔ‬. Bonds Payable ‫اﻟﺪﻓﻊ‬ ‫ﻣﺴﺘﺤﻘﺔ‬ ‫ﺳﻨﺪات‬ ‫ﻟﺘﺴﺠﯿﻞ‬ ‫ﯾﺴﺘﺨﺪم‬ ‫اﻷﺟﻞ‬ ‫ﻃﻮﯾﻞ‬ ‫ﺧﺼﻮم‬ ‫ﺣﺴﺎب‬ ‫اﻟﻤﺴﺪدة‬ ‫ﻏﯿﺮ‬ ‫اﻟﺴﻨﺪات‬ ‫ﻣﺒﻠﻎ‬. Book Value ‫اﻟﺪﻓﺘﺮﯾﺔ‬ ‫اﻟﻘﯿﻤﺔ‬ ‫ﻋﻠﻰ‬ ‫ﯾﺘﻢ‬ ‫اﻟﺘﻲ‬ ‫اﻟﻘﯿﻤﺔ‬‫اﻷﺻﻮل‬ ‫أﺣﺪ‬ ‫ﺗﺄدﯾﺔ‬ ‫أﺳﺎﺳﮭﺎ‬ ً‫ﺎ‬‫ﻣﺤﺴﻮﻣ‬ ،‫اﻟﺤﺴﺎﺑﺎت‬ ‫دﻓﺎﺗﺮ‬ ‫ﻓﻲ‬ ‫اﻻﻟﺘﺰاﻣﺎت‬ ‫أو‬ ‫ﻧﻈﺎﻣﻲ‬ ‫ﺣﺴﺎب‬ ‫أي‬ ‫ﻣﻨﮭﺎ‬) .‫اﻟﻘﯿﻤﺔ‬ ً‫ﺎ‬‫أﯾﻀ‬ ‫ﺗﺴﻤﻰ‬ ‫اﻟﺼﺎﻓﯿﺔ‬ ‫اﻟﺪﻓﺘﺮﯾﺔ‬( Book Value per Share ‫ﺳﮭﻢ‬ ‫ﻟﻜﻞ‬ ‫اﻟﺪﻓﺘﺮﯾﺔ‬ ‫اﻟﻘﯿﻤﺔ‬ ‫أﺳﺎس‬ ‫ﻋﻠﻰ‬ ‫اﻟﻤﺸﺘﺮﻛﺔ‬ ‫اﻟﻤﺴﺎھﻤﯿﻦ‬ ‫ﺣﻘﻮق‬ ‫ﺗﻘﯿﺲ‬ ‫اﻟﺴﮭﻢ‬. Bottleneck ‫اﻹﻧﺘﺎج‬ ‫ﻓﻲ‬ ‫إﻋﺎﻗﺔ‬ ‫ﺗﺸﻐﯿﻠﯿﺔ‬ ‫ﻗﯿﻮد‬‫ﻟﻠﻤﻮارد‬ ‫ﻛﻔﺆ‬ ‫ﻏﯿﺮ‬ ‫اﺳﺘﺨﺪام‬ ‫أو‬ ‫اﻟﺪاﺧﻞ‬ ‫اﻟﻤﺨﺰون‬ ‫ﻓﻲ‬ ً‫ﺎ‬‫ﺗﺮاﻛﻤ‬ ‫ﺗﺴﺒﺐ‬ ‫اﻟﻤﺘﻮاﻓﺮة‬ ‫و‬ ‫اﻹﻧﺘﺎﺟﯿﺔ‬ ‫اﻟﻌﻤﻠﯿﺎت‬ ‫ﻓﻲ‬/‫اﻟﺘﻌﻄﯿﻞ‬ ‫وﻗﺖ‬ ‫أو‬. Bottom-Up Approach ‫ﻟﻸﻋﻠﻰ‬ ‫اﻷﺳﻔﻞ‬ ‫ﻣﻦ‬ ‫أﺳﻠﻮب‬ ‫ﯾﺘﻢ‬ ‫اﻟﺘﻲ‬ ‫اﻟﺪاﺧﻠﯿﺔ‬ ‫اﻟﺘﺪﻗﯿﻖ‬ ‫ﺿﻮاﺑﻂ‬ ‫ﻓﻲ‬ ‫أﺳﻠﻮب‬ ‫اﻟﻨﻈﺮ‬ ‫ﺑﻐﺾ‬ ‫اﻟﻀﻮاﺑﻂ‬ ‫ﺟﻤﯿﻊ‬ ‫ﺗﻮﺛﯿﻖ‬ ‫ﺧﻼﻟﮭﺎ‬ ‫ﻣﻦ‬ ‫اﻟﻤﺨﺎﻃﺮ‬ ‫ﻋﻦ‬. Breakeven Analysis ‫اﻟﺘﻌﺎدل‬ ‫ﺗﺤﻠﯿﻞ‬ ‫واﻹﯾﺮادات‬ ‫اﻟﺘﻜﻠﻔﺔ‬ ‫ﺑﯿﻦ‬ ‫ﻟﻠﻌﻼﻗﺔ‬ ‫ﺗﺤﻠﯿﻞ‬.‫وھﻮ‬ ‫ﺧﺴﺎرة‬ ‫أو‬ ‫رﺑﺢ‬ ‫ﻋﻨﺪه‬ ‫ﯾﻮﺟﺪ‬ ‫ﻻ‬ ‫اﻟﺬي‬ ‫اﻟﺤﺠﻢ‬ ‫ﯾﺤﺪد‬ ‫ﻣﻨﺘﺠﺎت‬ ‫ﻣﺠﻤﻮﻋﺔ‬ ‫أو‬ ‫ﻟﻤﻨﺘﺞ‬) .ً‫ﺎ‬‫أﯾﻀ‬ ‫وﯾﺴﻤﻰ‬: ‫اﻟﺘﻜﻠﻔﺔ‬ ‫ﺗﺤﻠﯿﻞ‬/‫اﻟﺤﺠﻢ‬/‫اﻟﺮﺑﺢ‬( Breakeven Point ‫اﻟﺘﻌﺎدل‬ ‫ﻧﻘﻄﺔ‬ ‫إﺟﻤﺎﻟﻲ‬ ‫ﻋﻨﺪه‬ ‫ﯾﺘﺴﺎوى‬ ‫اﻟﺘﻲ‬ ‫اﻟﻤﺒﯿﻌﺎت‬ ‫ﺣﺠﻢ‬ ‫ا‬ ‫وإﺟﻤﺎﻟﻲ‬ ‫اﻹﯾﺮادات‬‫ﻟﺘﻜﺎﻟﯿﻒ‬.
  10. 10. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬ ( ‫آذار‬/‫ﻣﺎرس‬2011 ) ICMA Page 10 of 87 Copyright © 2011 ‫اﻟﻤﺼﻄﻠﺢ‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫اﻟﺘﻌﺮﯾﻒ‬ Budget ‫ﻣﻮازﻧﺔ‬ ‫واﻷﺻﻮل‬ ‫واﻟﻨﻔﻘﺎت‬ ‫ﻟﻺﯾﺮادات‬ ‫ﺑﺮﻧﺎﻣﺞ‬ ‫اﻟﻤﺘﻮﻗﻌﺔ‬ ‫أو‬ ‫ﻟﮭﺎ‬ ‫اﻟﻤﺨﻄﻂ‬ ‫واﻻﻟﺘﺰاﻣﺎت‬.‫وﺗﻮﻓﺮ‬ ‫وﺗﻘﯿﯿﻢ‬ ‫اﻟﻤﺴﺘﻘﺒﻠﯿﺔ‬ ‫ﻟﻠﻌﻤﻠﯿﺎت‬ ‫إرﺷﺎدات‬ ‫اﻟﻤﻮازﻧﺔ‬ ‫اﻷداء‬) .‫اﻟﺮﺑﺢ‬ ‫ﺧﻄﺔ‬ ً‫ﺎ‬‫أﯾﻀ‬ ‫ﺗﺴﻤﻰ‬( Budget Process ‫اﻟﻤﻮازﻧﺔ‬ ‫وﺿﻊ‬ ‫ﻋﻤﻠﯿﺔ‬ ‫ﺧﻄﺔ‬ ‫ﻹﻋﺪاد‬ ‫اﻟﻤﺆﺳﺴﺔ‬ ‫ﺗﺴﺘﺨﺪﻣﮭﺎ‬ ‫اﻟﺘﻲ‬ ‫اﻟﻌﻤﻠﯿﺔ‬ ‫ﻟﻔﺘﺮة‬‫وﺗﺤﺪﯾﺪ‬ ،‫اﻟﻤﻮارد‬ ‫وﺗﺨﺼﯿﺺ‬ ،‫ﻣﺴﺘﻘﺒﻠﯿﺔ‬ ‫اﻟﺨﺎﺻﺔ‬ ‫اﻟﺘﻘﺎرﯾﺮ‬ ‫ووﺿﻊ‬ ،‫واﻟﻨﻔﻘﺎت‬ ‫اﻹﯾﺮادات‬ ‫اﻟﺨﻄﺔ‬ ‫ﺑﺘﻠﻚ‬. Budgetary Slack ‫اﻟﻤﻮازﻧﺔ‬ ‫رﻛﻮد‬ ‫اﻟﺘ‬‫ﻔﺮﯾﻂ‬‫اﻟﻤﻘﺼﻮد‬‫ﻓﻲ‬‫و‬ ‫اﻹﯾﺮادات‬ ‫ﺗﻘﺪﯾﺮ‬/‫أو‬ ‫اﻟﻤﺼﺮوﻓﺎت‬ ‫ﺗﻘﺪﯾﺮ‬ ‫ﻓﻲ‬ ‫اﻟﻤﺒﺎﻟﻐﺔ‬. Budgeting ‫اﻟﻤﻮازﻧﺔ‬ ‫إﻋﺪاد‬ ‫أو‬ ،‫ﻓﻲ‬ ‫اﻟﻤﺎﻟﯿﺔ‬ ‫اﻟﻤﻮارد‬ ‫ﺗﺪﻓﻘﺎت‬ ‫ﺗﺨﻄﯿﻂ‬ ‫ﻋﻤﻠﯿﺔ‬ ‫د‬‫ﻣﺤﺪدة‬ ‫ﻣﺴﺘﻘﺒﻠﯿﺔ‬ ‫ﻓﺘﺮة‬ ‫أﺛﻨﺎء‬ ‫ﻣﻨﺸﺄة‬ ‫ﻣﻦ‬ ‫أو‬ ،‫اﺧﻞ‬ ‫ﻣﺤﺪد‬ ‫ﻟﻤﺸﺮوع‬ ‫أو‬. Business ‫أﻋﻤﺎل‬ ‫ﺻﻨﺎﻋﻲ‬ ‫أو‬ ‫ﺗﺠﺎري‬ ‫ﻣﺸﺮوع‬. Business Combination ‫اﻷﻋﻤﺎل‬ ‫ﻣﻨﺸﺂت‬ ‫دﻣﺞ‬ ‫ﻛﯿﺎن‬ ‫ﻟﺘﻜﻮﯾﻦ‬ ‫أﺧﺮى‬ ‫ﻣﺆﺳﺴﺎت‬ ‫ﻣﻊ‬ ‫ﺷﺮﻛﺔ‬ ‫دﻣﺞ‬ ‫اﻟﺘﻘﺎرﯾﺮ‬ ‫إﻋﺪاد‬ ‫ﻷﻏﺮاض‬ ‫واﺣﺪ‬ ‫ﻣﺤﺎﺳﺒﻲ‬ )‫ﻣﻮﺣﺪة‬ ‫ﻣﺎﻟﯿﺔ‬ ‫ﺑﯿﺎﻧﺎت‬.(‫اﻟﺸﺮﻛﺔ‬ ‫وﺗﺴﺘﻤﺮ‬ ‫ا‬ ‫واﻟﻤﺆﺳﺴﺎت‬‫ﻛﻜﯿﺎﻧﺎت‬ ‫اﻟﻌﻤﻞ‬ ‫ﻓﻲ‬ ‫ﻷﺧﺮى‬ ‫ﻣﻨﻔﺼﻠﺔ‬. Business Plan ‫اﻷﻋﻤﺎل‬ ‫ﺧﻄﺔ‬ ‫ﺗﻔﺼﻞ‬ ،‫اﻟﺸﺮﻛﺔ‬ ‫إدارة‬ ‫ﺑﺈﻋﺪادھﺎ‬ ‫ﺗﻘﻮم‬ ‫وﺛﯿﻘﺔ‬ ‫وﻣﺴﺘﻘﺒﻠﮭﺎ‬ ‫وﺣﺎﺿﺮھﺎ‬ ‫اﻟﺸﺮﻛﺔ‬ ‫ﻣﺎﺿﻲ‬.‫وھﻲ‬ ‫ﻟﻮﺣﺪات‬ ‫اﻟﻤﻮازﻧﺎت‬ ‫ﻹﻋﺪاد‬ ً‫ﺎ‬‫أﺳﺎﺳ‬ ‫ﺗﺸﻜﻞ‬ ‫اﻟﻔﺮدﯾﺔ‬ ‫اﻟﺸﺮﻛﺔ‬. Business Portfolio ‫اﻷﻋﻤﺎل‬ ‫ﻣﺤﻔﻈﺔ‬ ‫أو‬ ‫اﻟﻤﺸﺮوﻋﺎت‬ ‫أو‬ ‫اﻟﻤﻨﺘﺠﺎت‬ ‫ﻣﻦ‬ ‫ﻣﺠﻤﻮﻋﺔ‬ ‫اﻟﺨ‬‫ﺗﻄﺮﺣﮭﺎ‬ ‫اﻟﺘﻲ‬ ‫اﻟﺘﺠﺎرﯾﺔ‬ ‫اﻟﻌﻼﻣﺎت‬ ‫أو‬ ‫ﺪﻣﺎت‬ ‫ﻟﻠﺒﯿﻊ‬ ‫اﻟﻤﻨﺸﺄة‬. Business Process ‫اﻟﻌﻤﻞ‬ ‫إﺟﺮاءات‬ ‫اﻟﻤﺘﺮاﺑﻄﺔ‬ ‫اﻟﻌﻤﻞ‬ ‫أﻧﺸﻄﺔ‬ ‫ﻣﻦ‬ ‫ﻣﺘﻌﺎﻗﺒﺔ‬ ‫ﺳﻠﺴﻠﺔ‬ ‫ﻣﺤﺪد‬ ‫ﻧﺎﺗﺞ‬ ‫ﻟﺘﻘﺪﯾﻢ‬ ‫اﻟﻮﻗﺖ‬ ‫ﻋﻠﻰ‬ ‫واﻟﻤﺒﻨﯿﺔ‬ ً‫ﺎ‬‫ﻣﻨﻄﻘﯿ‬ ‫ﻟﻠﻌﻤﯿﻞ‬.
  11. 11. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬ ( ‫آذار‬/‫ﻣﺎرس‬2011 ) ICMA Page 11 of 87 Copyright © 2011 ‫اﻟﻤﺼﻄﻠﺢ‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫اﻟﺘﻌﺮﯾﻒ‬ Business Unit ‫ﻋﻤﻞ‬ ‫وﺣﺪة‬ ‫ﻏﯿﺮ‬ ‫ﻛﺎﻣﻠﺔ‬ ‫ﻣﺆﺳﺴﺔ‬ ‫أو‬ ،‫ﻣﺆﺳﺴﺔ‬ ‫ﻣﻦ‬ ‫ﻗﺴﻢ‬ ‫أي‬ ‫أﻗﺴﺎم‬ ‫إﻟﻰ‬ ‫ﻣﻘﺴﻤﺔ‬.‫وﯾﻨ‬‫ﻛﻤﺮﻛﺰ‬ ً‫ﺎ‬‫أﺣﯿﺎﻧ‬ ‫إﻟﯿﮭﺎ‬ ‫ﻈﺮ‬ ‫رﺑﺢ‬. Byproduct ‫ﺛﺎﻧﻮي‬ ‫ﻣﻨﺘﺞ‬ ً‫ﺎ‬‫ﻧﺴﺒﯿ‬ ‫ﻗﻠﯿﻠﺔ‬ ‫ﻗﯿﻤﺔ‬ ‫ﻟﮫ‬ ‫إﻧﺘﺎج‬ ‫ﻋﻤﻠﯿﺔ‬ ‫ﻋﻦ‬ ‫ﻧﺎﺗﺠﺔ‬ ‫ﻣﺎدة‬ ‫ﻟﻠﺸﺮﻛﺔ‬ ‫اﻷﺳﺎﺳﻲ‬ ‫ﺑﺎﻟﻤﻨﺘﺞ‬ ‫ﻣﻘﺎرﻧﺔ‬. Call Option ‫اﻟﻤﺴﺘﻘﺒﻞ‬ ‫ﻓﻲ‬ ‫ﺷﺮاء‬ ‫ﺧﯿﺎر‬ ‫أﺻﻞ‬ ‫ﺷﺮاء‬ ‫ﻓﻲ‬ ‫اﻟﺤﻖ‬ ‫اﻟﻤﺸﺘﺮي‬ ‫ﯾﻌﻄﻲ‬ ‫ﻋﻘﺪ‬ )‫ﺳﮭﻢ‬ ‫ﻓﻲ‬ ‫ﺣﺼﺔ‬ ‫اﻟﻤﺜﺎل‬ ‫ﺳﺒﯿﻞ‬ ‫ﻋﻠﻰ‬(‫ﺑﺴﻌﺮ‬ ‫ﻣﺤﺪد‬ ‫زﻣﻨﯿﺔ‬ ‫ﻓﺘﺮة‬ ‫ﺿﻤﻦ‬ ‫ﻣﺤﺪد‬‫ة‬. Capacity Constraints ‫اﻹﻧﺘﺎﺟﯿﺔ‬ ‫اﻟﻄﺎﻗﺔ‬ ‫ﻗﯿﻮد‬ ،‫ﻟﻸداء‬ ‫ﻣﻤﻜﻦ‬ ‫ﻣﺴﺘﻮى‬ ‫أﻗﺼﻰ‬ ‫ﻣﻦ‬ ‫ﺗﺤﺪ‬ ‫ﻣﻮارد‬ ‫اﻟﺘﺠﮭﯿﺰات‬ ‫ﺷﺮوط‬ ‫اﻻﻋﺘﺒﺎر‬ ‫ﻓﻲ‬ ‫اﻷﺧﺬ‬ ‫ﻣﻊ‬ ‫وﻃﺮﯾﻘﺔ‬ ،‫اﻟﻌﺎﻣﻠﺔ‬ ‫واﻟﻘﻮة‬ ،‫اﻟﻘﺎﺋﻤﺔ‬ ‫اﻟﻤﺎدﯾﺔ‬ ‫اﻟﻤﻮاد‬ ‫ﺗﻮرﯾﺪ‬ ‫أو‬ ،‫اﻹﻧﺘﺎج‬. Capacity Management ‫اﻹﻧﺘﺎﺟﯿﺔ‬ ‫اﻟﻄﺎﻗﺔ‬ ‫إدارة‬ ‫ﻃﺎﻗ‬ ‫ذات‬ ‫ﻣﻨﺸﺄة‬ ‫ﺗﻜﺎﻟﯿﻒ‬ ‫إدارة‬‫ﺔ‬)‫زاﺋﺪة‬(‫ﻏﯿﺮ‬ ‫وﻗﻨﻮات‬ ،‫اﻹﻧﺘﺎج‬ ‫ﻣﺮاﻓﻖ‬ ‫ﻣﺜﻞ‬ ،‫ﻣﺴﺘﻌﻤﻠﺔ‬ ‫إﻟﺦ‬ ،‫اﻟﺘﻮزﯾﻊ‬. Capital ‫اﻟﻤﺎل‬ ‫رأس‬ 1.‫ﻗﺒﻞ‬ ‫ﻣﻦ‬ ‫ﻣﻨﺸﺄة‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺜﻤﺮة‬ ‫اﻷﺳﮭﻢ‬ ‫ﻣﺎﻟﻜﯿﮭﺎ‬.‫ﻣﻨﮭﺎ‬ ً‫ﺎ‬‫ﻣﺤﺴﻮﻣ‬ ‫اﻷﺻﻮل‬ ‫إﺟﻤﺎﻟﻲ‬ ‫اﻟﻤﻄﻠﻮﺑﺎت‬.. 2.‫اﻷﻣﺪ‬ ‫ﻃﻮﯾﻠﺔ‬ ‫اﻷﺻﻮل‬)‫ﻣﺜﺎل‬:‫اﻟﻤﻌﺪات‬( Capital Adequacy ‫اﻟﻤﺎل‬ ‫رأس‬ ‫ﻛﻔﺎﯾﺔ‬ ‫إ‬ ‫ﺑﺎﻟﻨﺴﺒﺔ‬ ‫اﻟﻤﺎل‬ ‫رأس‬ ‫ﻣﺒﻠﻎ‬‫اﻟﺸﺮﻛﺔ‬ ‫أﺻﻮل‬ ‫ﻟﻰ‬. ‫اﻟﻤﺨﺎﻃﺮ‬ ‫إدارة‬ ‫ﻓﻲ‬ ‫ﻣﻔﯿﺪة‬ ‫ﻗﯿﺎس‬ ‫وﺣﺪة‬)‫ﺑﺨﺎﺻﺔ‬ ‫اﻟﺒﻨﻮك‬ ‫ﻓﻲ‬.( Capital Asset Pricing Model (CAPM) ‫اﻷﺻﻮل‬ ‫ﺗﺴﻌﯿﺮ‬ ‫ﻧﻤﻮذج‬ ‫اﻟﺮأﺳﻤﺎﻟﯿﺔ‬ ‫وﻧﺴﺐ‬ ‫اﻟﻤﺨﺎﻃﺮ‬ ‫ﺑﯿﻦ‬ ‫اﻟﻌﻼﻗﺔ‬ ‫ﻟﺘﺤﻠﯿﻞ‬ ‫ﻋﺎم‬ ‫إﻃﺎر‬ ‫اﻷﺳﮭﻢ‬ ‫وﺑﺨﺎﺻﺔ‬ ،‫اﻟﻤﺎﻟﯿﺔ‬ ‫اﻷوراق‬ ‫ﻋﻠﻰ‬ ‫اﻟﻌﺎﺋﺪ‬ ‫اﻟﻌﺎدﯾﺔ‬. Capital Budget ‫رأﺳﻤﺎﻟﯿ‬ ‫ﻣﻮازﻧﺔ‬‫ﺔ‬ ‫أﺻﻮل‬ ‫ﻟﻼﺳﺘﺤﻮاذ‬ ‫اﻟﻤﻘﺘﺮﺣﺔ‬ ‫ﻟﻠﺘﻜﺎﻟﯿﻒ‬ ‫ﺧﻄﺔ‬ ‫اﻻﺳﺘﺤﻮاذ‬ ‫ﺗﻤﻮﯾﻞ‬ ‫ووﺳﯿﻠﺔ‬ ‫اﻷﻣﺪ‬ ‫ﻃﻮﯾﻠﺔ‬. Capital Budgeting ‫اﻟﺮأﺳﻤﺎﻟﯿﺔ‬ ‫اﻟﻤﻮازﻧﺔ‬ ‫إﻋﺪاد‬ ‫ﻃﻮﯾﻞ‬ ‫اﻻﺳﺘﺜﻤﺎرﯾﺔ‬ ‫اﻟﻘﺮارات‬ ‫وإﻋﺪاد‬ ‫ﺗﻘﯿﯿﻢ‬ ‫اﻷﻣﺪ‬.
  12. 12. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬ ( ‫آذار‬/‫ﻣﺎرس‬2011 ) ICMA Page 12 of 87 Copyright © 2011 ‫اﻟﻤﺼﻄﻠﺢ‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫اﻟﺘﻌﺮﯾﻒ‬ Capital Gain or Loss ‫اﻟﻤﺎل‬ ‫رأس‬ ‫ﺧﺴﺎرة‬ ‫أو‬ ‫رﺑﺢ‬ ‫اﻟﻤﺤﻘﻖ‬ ‫اﻟﻘﯿﻤﺔ‬ ‫ﺻﺎﻓﻲ‬ ‫ﻓﯿﮫ‬ ‫ﯾﺘﺠﺎوز‬ ‫اﻟﺬي‬ ‫اﻟﺤﺪ‬ ‫ﻣﺒ‬ ‫ﻣﻦ‬‫رأﺳﻤﺎﻟﻲ‬ ‫أﺻﻞ‬ ‫ﯿﻌﺎت‬)‫ﺣﺎﻟﺔ‬ ‫ﻓﻲ‬ ‫أو‬ ‫ﻋﻦ‬ ‫ﯾﻘﻞ‬ ‫اﻟﻤﺎل‬ ‫رأس‬ ‫ﺧﺴﺎرة‬(‫اﻻﺳﺘﺤﻮاذ‬ ‫ﺗﻜﻠﻔﺔ‬ ‫ﻣﻨﮫ‬ ً‫ﺎ‬‫ﻧﺎﻗﺼ‬ ،‫اﻹﺿﺎﻓﯿﺔ‬ ‫اﻟﺘﺤﺴﯿﻨﺎت‬ ‫إﻟﯿﮭﺎ‬ ً‫ﺎ‬‫ﻣﻀﺎﻓ‬ ‫و‬ ‫اﻻﺳﺘﮭﻼك‬ ‫ﺗﻜﺎﻟﯿﻒ‬/‫اﻟﻨﻔﺎد‬ ‫أو‬. Capital Investment ‫رأﺳﻤﺎﻟﻲ‬ ‫اﺳﺘﺜﻤﺎر‬ ،‫اﻹﻧﺘﺎﺟﯿﺔ‬ ‫اﻟﻄﺎﻗﺔ‬ ‫زﯾﺎدة‬ ‫إﻟﻰ‬ ‫ﺗﺆدي‬ ‫ﻧﻔﻘﺎت‬ ‫أﯾﺔ‬ ‫اﻟﻤ‬ ‫أو‬ ،‫اﻻﻓﺘﺮاﺿﻲ‬ ‫واﻟﻌﻤﺮ‬ ،‫واﻟﻜﻔﺎءة‬‫ﯿﺰة‬ ‫ﺛﺎﺑﺖ‬ ‫أﺻﻞ‬ ‫ﻟﺘﺸﻐﯿﻞ‬ ‫اﻻﻗﺘﺼﺎدﯾﺔ‬.‫اﻟﻤﺎل‬ ‫إﻧﻔﺎق‬ ‫ﻧﻘﺪﯾﺔ‬ ‫ﺗﺪﻓﻘﺎت‬ ‫ﺣﺼﻮل‬ ‫ﺧﻼﻟﮫ‬ ‫ﻣﻦ‬ ‫ﯾﺘﻮﻗﻊ‬ ‫اﻟﺬي‬ ‫ﻋﺎم‬ ‫ﻣﻦ‬ ‫أﻛﺜﺮ‬ ‫ﻟﻤﺪة‬ ‫ﻣﺴﺘﻘﺒﻠﯿﺔ‬) .ً‫ﺎ‬‫أﯾﻀ‬ ‫إﻟﯿﮭﺎ‬ ‫ﯾﺸﺎر‬ ‫اﻟﺮأﺳﻤﺎﻟﻲ‬ ‫ﺑﺎﻹﻧﻔﺎق‬( Capital Lease ‫رأﺳﻤﺎﻟﻲ‬ ‫ﺗﺄﺟﯿﺮ‬ ‫ﻋﻘﺪ‬ ‫اﻟﻤﯿﺰات‬ ‫ﻛﺎﻓﺔ‬ ‫ﻛﺒﯿﺮة‬ ‫ﺑﺪرﺟﺔ‬ ‫ﯾﻨﻘﻞ‬ ‫ﺗﺄﺟﯿﺮ‬ ‫ﻋﻘﺪ‬ ‫اﻟﻌﻘ‬ ‫ﻣﻠﻜﯿﺔ‬ ‫ﻋﻠﯿﮭﺎ‬ ‫ﺗﻨﻄﻮي‬ ‫اﻟﺘﻲ‬ ‫واﻟﻤﺨﺎﻃﺮ‬‫ﺎر‬ ‫أﻧﮫ‬ ‫ﻋﻠﻰ‬ ‫اﻹﯾﺠﺎر‬ ‫ﻋﻘﺪ‬ ‫ﯾﻔﺴﺮ‬ ‫اﻟﺬي‬ ‫ﻟﻠﻤﺴﺘﺄﺟﺮ‬ ‫اﻻﻟﺘﺰام‬ ‫وﺗﺤﻤﻞ‬ ‫اﻷﺻﻮل‬ ‫أﺣﺪ‬ ‫ﺣﯿﺎزة‬. Capital Rationing ‫رأﺳﻤﺎﻟﻲ‬ ‫ﺗﻘﻨﯿﻦ‬ ‫ﻗﯿﻤﺔ‬ ‫إﺟﻤﺎﻟﻲ‬ ‫ﻋﻠﻰ‬ ‫ﻗﯿﺪ‬ ‫ﯾﻮﺿﻊ‬ ‫ﻋﻨﺪﻣﺎ‬ ‫ﺗﻨﺸﺄ‬ ‫ﺣﺎﻟﺔ‬ ‫ﻟﻠﻤﻨﺸﺄة‬ ‫اﻟﺮأﺳﻤﺎﻟﯿﺔ‬ ‫اﻻﺳﺘﺜﻤﺎرﯾﺔ‬ ‫اﻟﺼﻨﺎدﯾﻖ‬. ‫اﻟﻤﺤﺪودة‬ ‫اﻻﺳﺘﺜﻤﺎرﯾﺔ‬ ‫اﻟﺼﻨﺎدﯾﻖ‬ ‫ﺗﻜﻮن‬ ‫أن‬ ‫ﯾﺠﺐ‬ ‫ﻟﻠﻤﺸﺮوﻋﺎت‬ ‫ﻣﺨﺼﺼﺔ‬ ‫اﻟﻤﺘﺎﺣﺔ‬‫اﻷوﻟﻮﯾﺔ‬ ‫ذات‬ ‫اﻟﻘﺼﻮى‬. Capital Stock ‫اﻟﻤﺎل‬ ‫رأس‬ ‫أﺳﮭﻢ‬ ‫إﺻﺪارھﺎ‬ ‫ﯾﺘﻢ‬ ‫اﻟﺘﻲ‬ ‫ﺷﺮﻛﺔ‬ ‫ﻓﻲ‬ ‫اﻟﻤﻠﻜﯿﺔ‬ ‫أﺳﮭﻢ‬ ‫ﻟﻠﻤﺴﺎھﻤﯿﻦ‬.‫اﻷﺳﮭﻢ‬ ‫ﻣﻦ‬ ‫ﺗﺘﻜﻮن‬ ‫أن‬ ‫وﯾﻤﻜﻦ‬ ‫اﻟﻤﻤﺘﺎزة‬ ‫واﻷﺳﮭﻢ‬ ‫اﻟﻌﺎدﯾﺔ‬. Capital Structure ‫اﻟﻤﺎل‬ ‫رأس‬ ‫ھﯿﻜﻠﯿﺔ‬ ‫واﻟﺪﯾﻦ‬ ،‫اﻷﺟﻞ‬ ‫ﻗﺼﯿﺮ‬ ‫ﻟﻠﺪﯾﻦ‬ ‫اﻟﻨﺴﺒﯿﺔ‬ ‫اﻟﻨﺴﺐ‬ ‫ﻓﻲ‬ ‫اﻟﻤﺎﻟﻜﯿﻦ‬ ‫وﺣﻘﻮق‬ ،‫اﻷﺟﻞ‬ ‫ﻃﻮﯾﻞ‬‫اﻟﺸﺮﻛﺔ‬. Capitalize ‫رﺳﻤﻠﺔ‬ ‫ﻟﻔﺘﺮة‬ ً‫ا‬‫ﻣﻔﯿﺪ‬ ‫ﯾﻜﻮن‬ ‫أن‬ ‫ﯾﺘﻮﻗﻊ‬ ‫ﻣﺼﺮوف‬ ‫ﺗﺴﺠﯿﻞ‬ ‫ﻣﻊ‬ ‫اﻟﺘﻌﺎﻣﻞ‬ ‫ﻣﻦ‬ ً‫ﻻ‬‫ﺑﺪ‬ ،‫ﻛﺄﺻﻞ‬ ‫اﻟﻤﺴﺘﻘﺒﻞ‬ ‫ﻓﻲ‬ ‫ﻣﻘﺒﻠﺔ‬ ‫ﻓﯿﮭﺎ‬ ‫ﯾﺤﺪث‬ ‫اﻟﺘﻲ‬ ‫ﻟﻠﻔﺘﺮة‬ ‫ﻛﻤﺼﺮوف‬ ‫اﻹﻧﻔﺎق‬. Carrying Cost ‫ﻗﺎﺋﻤﺔ‬ ‫ﺗﻜﺎﻟﯿﻒ‬ ‫ﻓﻲ‬ ‫ﺑﻤﺎ‬ ،‫ﺑﮭﺎ‬ ‫واﻻﺣﺘﻔﺎظ‬ ‫اﻟﺒﻀﺎﺋﻊ‬ ‫ﺗﺨﺰﯾﻦ‬ ‫ﺗﻜﺎﻟﯿﻒ‬ ‫أو‬ ‫اﻟﺤﯿﺎزة‬ ‫وﻗﺖ‬ ‫ﻣﻦ‬ ‫اﻟﻤﺎل‬ ‫رأس‬ ‫ﺗﻜﻠﻔﺔ‬ ‫ذﻟﻚ‬ ‫اﻻﺳﺘﺨﺪام‬ ‫أو‬ ‫اﻟﺒﯿﻊ‬ ‫وﻗﺖ‬ ‫ﺣﺘﻰ‬ ‫اﻟﺘﺼﻨﯿﻊ‬.
  13. 13. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬ ( ‫آذار‬/‫ﻣﺎرس‬2011 ) ICMA Page 13 of 87 Copyright © 2011 ‫اﻟﻤﺼﻄﻠﺢ‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫اﻟﺘﻌﺮﯾﻒ‬ Cartel ‫اﻟﻤﻨﺘﺠﯿﻦ‬ ‫ﺗﻜﺘﻞ‬)‫ﻛﺎرﺗﻞ‬( ‫ﻗﺮارات‬ ‫ﺑﺘﻨﺴﯿﻖ‬ ‫ﯾﻘﻮﻣﻮن‬ ‫ﺑﺎﺋﻌﯿﻦ‬ ‫ﻣﻨﻈﻤﺔ‬ ‫اﻟﻤﺸﺘﺮﻛﺔ‬ ‫اﻷرﺑﺎح‬ ‫ﻟﺘﻌﻈﯿﻢ‬ ‫اﻟﻌﺮض‬.‫وﯾﺴﻌﻰ‬ ‫اﻟﺴﻮق‬ ‫ﻓﻲ‬ ‫اﺣﺘﻜﺎر‬ ‫إﻗﺎﻣﺔ‬ ‫إﻟﻰ‬ ‫اﻟﻜﺎرﺗﻞ‬. Cash ‫ﻧﻘﺪ‬ ‫ﻋﻤﻼت‬ ‫ﺻﻮرة‬ ‫ﺗﺄﺧﺬ‬ ‫اﻟﺘﻲ‬ ‫اﻷﻣﻮال‬ ‫إﻟﻰ‬ ‫ﯾﺸﯿﺮ‬ ‫اﻟﻤﺒﺎﺷﺮ‬ ‫ﻟﻺﯾﺪاع‬ ‫اﻟﺒﻨﻮك‬ ‫ﺗﻘﺒﻠﮭﺎ‬ ‫ﺳﺎﺋﻠﺔ‬‫ﻣﺜﻞ‬ ، ‫واﻟﺤﻮاﻻت‬ ‫واﻟﺸﯿﻜﺎت‬ ‫اﻟﻤﻌﺪﻧﯿﺔ‬ ‫اﻟﻌﻤﻼت‬ ‫اﻟﺒﺮﯾﺪﯾﺔ‬. Cash Budget ‫ﻧﻘﺪﯾﺔ‬ ‫ﻣﻮازﻧﺔ‬ ‫واﻟﺪﻓﻌﺎت‬ ‫اﻟﻨﻘﺪﯾﺔ‬ ‫اﻹﯾﺼﺎﻻت‬ ‫ووﻗﺖ‬ ‫ﻟﻘﯿﻤﺔ‬ ‫ﺗﻘﺪﯾﺮ‬ ،‫ﻣﺴﺘﻘﺒﻠﯿﺔ‬ ‫ﻓﺘﺮة‬ ‫ﻣﺪى‬ ‫ﻋﻠﻰ‬ ‫ﻣﺨﺘﻠﻔﺔ‬ ‫ﻧﻘﺎط‬ ‫ﻓﻲ‬ ‫اﻟﻤﻄﺎف‬ ‫ﻧﮭﺎﯾﺔ‬ ‫ﻓﻲ‬ ‫اﻟﺼﻨﺪوق‬ ‫ﻓﻲ‬ ‫اﻟﻤﺘﻮﻓﺮ‬ ‫واﻟﻨﻘﺪ‬. Cash Cycle ‫اﻟﻨﻘﺪﯾﺔ‬ ‫اﻟﺪورة‬ ‫ﺧﻼ‬ ‫ﯾﺘﻢ‬ ‫اﻟﺘﻲ‬ ‫اﻟﺰﻣﻨﯿﺔ‬ ‫اﻟﻤﺪة‬‫إﻟﻰ‬ ‫اﻟﻨﻘﺪ‬ ‫ﺗﺤﻮﯾﻞ‬ ‫ﻟﮭﺎ‬ ‫ﻣﻦ‬ ‫ﻧﻘﺪ‬ ‫إﻟﻰ‬ ‫اﻟﺒﻀﺎﺋﻊ‬ ‫ﺗﺤﻮﯾﻞ‬ ‫إﻋﺎدة‬ ‫وﯾﺘﻢ‬ ،‫ﺑﻀﺎﺋﻊ‬ ‫اﻟﻤﺪﯾﻨﺔ‬ ‫اﻟﺬﻣﻢ‬ ‫ﺗﺤﺼﯿﻞ‬ ‫أو‬ ‫اﻟﺒﻀﺎﺋﻊ‬ ‫ﺑﯿﻊ‬ ‫ﺧﻼل‬. )ً‫ﺎ‬‫أﯾﻀ‬ ‫ﯾﺴﻤﻰ‬:‫دورة‬ ‫أو‬ ‫اﻟﻨﻘﺪ‬ ‫ﺗﺤﻮﯾﻞ‬ ‫دورة‬ ‫اﻹﯾﺮادات‬( Cash Discount ‫ﻧﻘﺪي‬ ‫ﺧﺼﻢ‬ ً‫ﺎ‬‫ﻋﻤﻮﻣ‬ ‫ﯾﺴﺘﺨﺪم‬ ،‫اﻷﺳﺎﺳﻲ‬ ‫اﻟﺴﻌﺮ‬ ‫ﻓﻲ‬ ‫ﺗﺨﻔﯿﺾ‬ ‫اﻟﻤﺒﯿﻌﺎت‬ ‫ﺗﺤﻔﯿﺰ‬ ‫أو‬ ‫اﻟﻔﻮري‬ ‫اﻟﺪﻓﻊ‬ ‫ﻟﺘﺸﺠﯿﻊ‬. Cash Equivalents ‫اﻟﻤﻌﺎدل‬ ‫اﻟﻨﻘﺪ‬ ‫اﻟﺴﯿﻮﻟﺔ‬ ‫وﻋﺎﻟﯿﺔ‬ ‫اﻷﺟﻞ‬ ‫ﻗﺼﯿﺮة‬ ‫ﻣﺎﻟﯿﺔ‬ ‫أدوات‬ ‫ﻏﻀﻮن‬ ‫ﻓﻲ‬ ‫ﻧﻘﺪ‬ ‫إﻟﻰ‬ ‫ﺗﺤﻮﯾﻠﮭﺎ‬ ‫ﯾﻤﻜﻦ‬ ‫واﻷﻣﺎن‬ ‫ﻗﺼﯿﺮة‬ ‫ﻣﮭﻠﺔ‬. Cash Flow ‫ﻧﻘﺪي‬ ‫ﺗﺪﻓﻖ‬ ‫أو‬ ‫اﻟﻤﻨﺸﺄة‬ ‫ﻣﻦ‬ ‫اﻟﺨﺎرج‬ ‫أو‬ ‫اﻟﺪاﺧﻞ‬ ‫اﻟﻨﻘﺪ‬ ‫ﺣﺮﻛﺔ‬ ‫اﻟﻤﻨﺸﺄة‬ ‫ﻣﻦ‬ ‫ﻗﻄﺎع‬. Cash Flow at Risk ‫ﻟﻠﻤﺨﺎﻃﺮ‬ ‫ﻋﺮﺿﺔ‬ ‫ﻧﻘﺪي‬ ‫ﺗﺪﻓﻖ‬ ‫ﻟ‬ ‫اﺣﺘﻤﺎﻟﻲ‬ ‫ﺗﻘﺪﯾﺮ‬‫وﻛﯿﻒ‬ ،‫اﻟﻨﻘﺪي‬ ‫اﻟﺘﺪﻓﻖ‬ ‫ﺤﺴﺎﺳﯿﺔ‬ ‫أن‬ ‫اﻟﻤﻮازﻧﺔ‬ ‫ﻓﻲ‬ ‫اﻟﻮارد‬ ‫اﻟﻨﻘﺪي‬ ‫ﻟﻠﺘﺪﻓﻖ‬ ‫ﯾﻤﻜﻦ‬ ‫ﻋﻮاﻣﻞ‬ ‫ﻋﻠﻰ‬ ‫ﺗﻄﺮأ‬ ‫اﻟﺘﻲ‬ ‫ﺑﺎﻟﺘﻐﯿﺮات‬ ‫ﯾﺘﺄﺛﺮ‬ ‫اﻟﻤﺘﻐﯿﺮات‬ ‫ﻣﻦ‬ ‫وﺳﻮاھﺎ‬ ‫ﻣﻌﯿﻨﺔ‬ ‫ﻣﺨﺎﻃﺮة‬. Cash Flow Ratio ‫اﻟﻨﻘﺪي‬ ‫اﻟﺘﺪﻓﻖ‬ ‫ﻧﺴﺒﺔ‬ ‫اﻟﻨﻘﺪي‬ ‫اﻟﺘﺪﻓﻖ‬ ‫ﺗﻘﺴﯿﻢ‬ ‫ﺑﻤﻮﺟﺒﮫ‬ ‫ﯾﺘﻢ‬ ‫ﻟﻠﺴﯿﻮﻟﺔ‬ ‫ﻗﯿﺎس‬ ‫اﻟﺠﺎرﯾﺔ‬ ‫اﻟﺨﺼﻮم‬ ‫ﻋﻠﻰ‬ ‫اﻟﺘﺸﻐﯿﻠﻲ‬. Cash Flow to Fixed Charges ‫اﻟﺜﺎﺑﺘﺔ‬ ‫ﻟﻠﻨﻔﻘﺎت‬ ‫ﻧﻘﺪي‬ ‫ﺗﺪﻓﻖ‬ ‫اﻟﻤﺘﺎح‬ ‫اﻟﻨﻘﺪ‬ ‫ﺗﺪﻓﻖ‬ ‫ﺗﻘﯿﺲ‬ ‫اﻟﺘﻲ‬ ‫اﻟﻤﺎﻟﻲ‬ ‫اﻟﺮﻓﻊ‬ ‫ﻧﺴﺒﺔ‬ ‫اﻟﺜﺎﺑﺘﺔ‬ ‫اﻟﻨﻔﻘﺎت‬ ‫ﻟﺘﻐﻄﯿﺔ‬.
  14. 14. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬ ( ‫آذار‬/‫ﻣﺎرس‬2011 ) ICMA Page 14 of 87 Copyright © 2011 ‫اﻟﻤﺼﻄﻠﺢ‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫اﻟﺘﻌﺮﯾﻒ‬ Cash Management ‫اﻟﻨﻘﺪ‬ ‫إدارة‬ ‫وإﻧﻔﺎق‬ ‫ﻟﺘﺤﺼﯿﻞ‬ ‫اﻟﻤﻨﺸﺄة‬ ‫ﺗﺴﺘﺨﺪﻣﮭﺎ‬ ‫اﻟﺘﻲ‬ ‫اﻟﻌﻤﻠﯿﺔ‬ ‫ﻧﻘﺪھﺎ‬ ‫واﺳﺘﺜﻤﺎر‬. Cash Ratio ‫اﻟﻨﻘﺪﯾﺔ‬ ‫اﻟﻨﺴﺒﺔ‬ ‫اﻟﺸ‬ ‫ﻟﺪى‬ ‫ﻟﻠﺴﯿﻮﻟﺔ‬ ‫ﻗﯿﺎس‬ ‫وﺣﺪة‬‫ﻧﺴﺒﺔ‬ ‫ﺗﺤﺴﺐ‬ ،‫ﺮﻛﺔ‬ ‫اﻟﺠﺎرﯾﺔ‬ ‫اﻻﻟﺘﺰاﻣﺎت‬ ‫إﻟﻰ‬ ‫اﻟﻤﺎﻟﯿﺔ‬ ‫واﻷوراق‬ ‫اﻟﻨﻘﺪ‬. Centralization ‫اﻟﻤﺮﻛﺰﯾﺔ‬ ‫ﺑﻘﺪر‬ ‫اﻟﻌﻠﯿﺎ‬ ‫اﻹدارة‬ ‫ﻓﯿﮫ‬ ‫ﺗﺤﺘﻔﻆ‬ ‫ﺗﻨﻈﯿﻤﻲ‬ ‫ھﯿﻜﻞ‬ ‫ﻛﺎﻓﺔ‬ ‫ﻋﻠﻰ‬ ‫واﻟﺴﯿﻄﺮة‬ ‫واﻟﺴﻠﻄﺔ‬ ‫اﻹدارة‬ ‫ﻣﻦ‬ ‫ﻛﺒﯿﺮ‬ ‫واﻟﺴﯿﺎﺳﺎت‬ ‫اﻟﻌﻤﻠﯿﺎت‬. Certainty Equivalent ‫اﻟﯿﻘﯿﻦ‬ ‫ﻣﻜﺎﻓﺊ‬ ‫ﯾﻘﯿ‬ ‫ﻣﺴﺘﻔﯿﺪ‬ ‫ﯾﺤﺘﺎﺟﮭﺎ‬ ‫اﻟﺘﻲ‬ ‫اﻟﻘﯿﻤﺔ‬‫اﻟﻔﺮق‬ ‫ﻹزاﻟﺔ‬ ً‫ﺎ‬‫ﻨ‬ ‫اﻟﻤﺨﺎﻃﺮ‬ ‫ﻣﻦ‬ ‫اﻟﺨﺎﻟﯿﺔ‬ ‫اﻟﻤﺆﻛﺪة‬ ‫اﻟﻘﯿﻤﺔ‬ ‫ھﺬه‬ ‫ﺑﯿﻦ‬ ‫ﻋﻠﻰ‬ ‫ﺗﻨﻄﻮي‬ ‫ﻣﺆﻛﺪة‬ ‫ﻏﯿﺮ‬ ‫ﻣﺨﺼﻮﺻﺔ‬ ‫وﻗﯿﻤﺔ‬ ‫ﻣﺨﺎﻃﺮ‬. Change in the Quantity Demanded ‫اﻟﻤﻄﻠﻮﺑﺔ‬ ‫اﻟﻜﻤﯿﺔ‬ ‫ﺗﻐﯿﺮ‬ ‫ﻓﻲ‬ ‫اﻟﻤﺸﺘﺮون‬ ‫ﯾﺮﻏﺐ‬ ‫اﻟﺘﻲ‬ ‫اﻟﻜﻤﯿﺔ‬ ‫ﻓﻲ‬ ‫ﺗﻐﯿﺮ‬ ‫ﺗﻐﯿﺮ‬ ‫ﻧﺘﯿﺠﺔ‬ ‫ﻣﺨﺘﻠﻔﺔ‬ ‫أﺳﻌﺎر‬ ‫ﺑﻤﺴﺘﻮﯾﺎت‬ ‫ﺷﺮاﺋﮭﺎ‬ ‫ﻓﻘﻂ‬ ‫اﻟﺴﻌﺮ‬.‫ﯾﺸﺎر‬ ‫ﻣﺎ‬ ً‫ﺎ‬‫ﻏﺎﻟﺒ‬‫ﺣﺮﻛﺔ‬ ‫ﺑﺄﻧﮭﺎ‬ ‫إﻟﯿﮭﺎ‬ ‫اﻟﻄﻠﺐ‬ ‫ﻣﻨﺤﻨﻰ‬ ‫ﻃﻮل‬ ‫ﻋﻠﻰ‬. Change in the Quantity Supplied ‫اﻟﻤﻌﺮوﺿﺔ‬ ‫اﻟﻜﻤﯿﺔ‬ ‫ﺗﻐﯿﺮ‬ ‫ﻓﻲ‬ ‫اﻟﺒﺎﺋﻌﻮن‬ ‫ﯾﺮﻏﺐ‬ ‫اﻟﺘﻲ‬ ‫اﻟﻜﻤﯿﺔ‬ ‫ﻓﻲ‬ ‫ﺗﻐﯿﺮ‬ ‫ﻓﻘﻂ‬ ‫اﻟﺴﻌﺮ‬ ‫ﺗﻐﯿﺮ‬ ‫ﻧﺘﯿﺠﺔ‬ ‫ﺗﻮرﯾﺪھﺎ‬.‫ﯾﺸﺎر‬ ‫ﻣﺎ‬ ً‫ﺎ‬‫ﻏﺎﻟﺒ‬ ‫اﻟﻌﺮض‬ ‫ﻣﻨﺤﻨﻰ‬ ‫ﻃﻮل‬ ‫ﻋﻠﻰ‬ ‫ﺣﺮﻛﺔ‬ ‫ﺑﺄﻧﮭﺎ‬ ‫إﻟﯿﮭﺎ‬. Code of Conduct ‫اﻟﺴﻠﻮك‬ ‫ﻗﻮاﻋﺪ‬ ‫اﻟﻘﻮ‬ ‫ﻣﻦ‬ ‫ﻣﺠﻤﻮﻋﺔ‬‫اﻟﺴﻠﻮك‬ ‫ﺗﺤﺪد‬ ‫اﻟﺘﻲ‬ ‫اﻋﺪ‬ ‫اﻟﻤﺆﺳﺴﺔ‬ ‫داﺧﻞ‬ ‫ﻟﻠﻤﻮﻇﻔﯿﻦ‬ ‫اﻟﻤﻄﻠﻮب‬ ‫اﻷﺧﻼﻗﻲ‬. Coefficient of Variation ‫اﻻﺧﺘﻼف‬ ‫ﻣﻌﺎﻣﻞ‬ ‫أو‬ ‫اﻟﻨﺴﺒﻲ‬ ‫ﻟﻠﺘﺸﺘﺖ‬ ‫إﺣﺼﺎﺋﯿﺔ‬ ‫ﻗﯿﺎس‬ ‫وﺣﺪة‬ ‫اﻟﻨﺴﺒﯿﺔ‬ ‫اﻟﻤﺨﺎﻃﺮة‬.‫ﺑﺘﻘﺴﯿﻢ‬ ‫ﺣﺴﺎﺑﮭﺎ‬ ‫ﯾﺘﻢ‬ ‫اﻟﻤﺘﻮﻗﻌﺔ‬ ‫اﻟﻘﯿﻤﺔ‬ ‫ﻋﻠﻰ‬ ‫اﻟﻘﯿﺎﺳﻲ‬ ‫اﻻﻧﺤﺮاف‬. Collateral ‫ﺿﻤﺎن‬ ‫إﻟﻰ‬ ‫ﻟﻤﻘﺮض‬ ‫ﻛﻀﻤﺎن‬ ‫رھﻨﮫ‬ ‫ﯾﺘﻢ‬ ‫أﺻﻞ‬‫ﯾﺘﻢ‬ ‫أن‬ ‫اﻟﻘﺮض‬ ‫ﺳﺪاد‬.‫ﯾﺤﻖ‬ ‫اﻟﻤﻘﺘﺮض‬ ‫ّﺮ‬‫ﺼ‬‫ﻗ‬ ‫ﻓﺈذا‬ ‫اﻟﻀﻤﺎن‬ ‫أﺻﻞ‬ ‫ﺑﯿﻊ‬ ‫ﻟﻠﻤﻘﺮض‬. Commercial Bank ‫ﺗﺠﺎري‬ ‫ﺑﻨﻚ‬ ‫ﺣﺴﺎﺑﺎت‬ ‫وﺗﻘﺪم‬ ،‫اﻟﻮداﺋﻊ‬ ‫ﺗﺴﺘﻘﺒﻞ‬ ‫ﻣﺆﺳﺴﺔ‬ ‫ﻣﻦ‬ ‫ﻣﺨﺘﻠﻔﺔ‬ ً‫ﺎ‬‫أﻧﻮاﻋ‬ ‫وﺗﻘﺪم‬ ،ً‫ﺎ‬‫ﻗﺮوﺿ‬ ‫ﺗﻮﻓﺮ‬ ،‫ﺟﺎرﯾﺔ‬ ‫اﻟﺼﻠﺔ‬ ‫ذات‬ ‫اﻷﺧﺮى‬ ‫اﻟﺨﺪﻣﺎت‬.
  15. 15. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬ ( ‫آذار‬/‫ﻣﺎرس‬2011 ) ICMA Page 15 of 87 Copyright © 2011 ‫اﻟﻤﺼﻄﻠﺢ‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫اﻟﺘﻌﺮﯾﻒ‬ Commercial Paper ‫ﻟﻠﺘﺪاول‬ ‫ﻗﺎﺑﻠﺔ‬ ‫ﺗﺠﺎرﯾﺔ‬ ‫ورﻗﺔ‬ ‫ﻗ‬ ‫ﻣﻀﻤﻮن‬ ‫ﻏﯿﺮ‬ ‫ﻗﺮض‬‫ﻟﺸﺮﻛﺔ‬ ‫اﻷﺟﻞ‬ ‫ﺼﯿﺮ‬ ‫إﻟﻰ‬ ‫اﺳﺘﺤﻘﺎﻗﮫ‬ ‫ﻓﺘﺮة‬ ‫ﺗﺼﻞ‬270ً‫ﺎ‬‫ﯾﻮﻣ‬.‫ﯾﺘﻢ‬ ‫اﻟﺨﺼﻢ‬ ‫أﺳﺎس‬ ‫ﻋﻠﻰ‬ ‫ﻋﺎدة‬ ‫إﺻﺪاره‬)‫اﻟﻘﯿﻤﺔ‬ ‫ﻣﻦ‬ ‫اﻻﺳﻤﯿﺔ‬.( Commitment Fee ‫ارﺗﺒﺎط‬ ‫رﺳﻢ‬ ‫اﻟﻤﻨﺸﺄة‬ ‫ﻗﺒﻞ‬ ‫ﻣﻦ‬ ‫ﻣﺎﻟﯿﺔ‬ ‫ﻟﻤﺆﺳﺴﺔ‬ ‫ﯾﺪﻓﻊ‬ ‫رﺳﻢ‬ ‫ﻏﯿﺮ‬ ‫اﻟﺠﺰء‬ ‫ﻋﻠﻰ‬ ‫واﻟﺤﻔﺎظ‬ ‫اﺋﺘﻤﺎن‬ ‫ﺧﻂ‬ ‫ﻟﻀﻤﺎن‬ ‫اﻟﻤﺴﺘﺨﺪم‬. Committee of Sponsoring Organizations (COSO) ‫اﻟﺮاﻋﯿﺔ‬ ‫اﻟﻤﻨﻈﻤﺎت‬ ‫ﻟﺠﻨﺔ‬ ‫اﻟﻮﻻﯾﺎت‬ ‫ﻓﻲ‬ ‫ﺗﺄﺳﺴﺖ‬ ‫ﺗﻄﻮﻋﯿﺔ‬ ‫ﺧﺎﺻﺔ‬ ‫ﻣﻨﻈﻤﺔ‬ ‫اﻟﺤﻮﻛﻤﺔ‬ ‫ﻟﺘﻘﺪﯾﻢ‬ ‫ﻣﻜﺮﺳﺔ‬ ،‫اﻷﻣﺮﯾﻜﯿﺔ‬ ‫اﻟﻤﺘﺤﺪة‬ ‫واﻟﺮﻗﺎﺑﺔ‬ ،‫اﻷﻋﻤﺎل‬ ‫وأﺧﻼﻗﯿﺎت‬ ،‫اﻟﺘﻨﻈﯿﻤﯿﺔ‬ ،‫واﻟﻐﺶ‬ ،‫اﻟﻤﺆﺳﺴﯿﺔ‬ ‫اﻟﻤﺨﺎﻃﺮ‬ ‫وإدارة‬ ،‫اﻟﺪاﺧﻠﯿﺔ‬ ‫اﻟﻤﺎﻟﯿﺔ‬ ‫اﻟﺘﻘﺎرﯾﺮ‬ ‫وإﻋﺪاد‬. Common Base Year Statements ‫اﻷﺳﺎس‬ ‫ﺳﻨﺔ‬ ‫ﺑﯿﺎﻧﺎت‬ ‫اﻟﻤﺸﺘﺮﻛﺔ‬ ‫اﻟﻤﺌﻮﯾﺔ‬ ‫اﻟﻨﺴﺒﺔ‬ ‫ﻓﻲ‬ ‫اﻟﺘﻐﯿﺮ‬ ‫ﺗﺒﯿﻦ‬ ‫ﻣﺎﻟﯿﺔ‬ ‫ﺑﯿﺎﻧﺎت‬ ‫أﺳﺎﺳﯿﺔ‬ ‫ﺳﻨﺔ‬ ‫ﺧﻼل‬) .ً‫ﺎ‬‫أﯾﻀ‬ ‫ﺗﺴﻤﻰ‬:‫اﻟﺘﺤﻠﯿﻞ‬ ‫اﻷﻓﻘﻲ‬( Common Cost ‫ﻣﺸﺘﺮﻛﺔ‬ ‫ﺗﻜﻠﻔﺔ‬ ‫ﻣﺴﺘﺨﺪﻣﯿﻦ‬ ‫ﺑﯿﻦ‬ ‫ﻣﺸﺘﺮﻛﺔ‬ ‫ﻣﻨﺸﺄة‬ ‫ﺗﺸﻐﯿﻞ‬ ‫ﺗﻜﻠﻔﺔ‬ ‫أﻛﺜﺮ‬ ‫أو‬ ‫اﺛﻨﯿﻦ‬. Common-Size Financial Statements ‫ﻋﺎم‬ ‫ﺣﺠﻢ‬ ‫ذات‬ ‫ﻣﺎﻟﯿﺔ‬ ‫ﺑﯿﺎﻧﺎت‬ ‫ﺗﺴﺘﺨﺪم‬ ‫ﻣﺎﻟﯿﺔ‬ ‫ﺑﯿﺎﻧﺎت‬‫اﻟﺸﺮﻛﺎت‬ ‫ﺑﯿﻦ‬ ‫ﻟﻠﻤﻘﺎرﻧﺔ‬. ‫ﺟﻤﯿﻊ‬ ‫اﻟﻌﺎم‬ ‫اﻟﺤﺠﻢ‬ ‫ذو‬ ‫اﻟﺪﺧﻞ‬ ‫ﺑﯿﺎن‬ ‫وﯾﻮﺿﺢ‬ ‫اﻟﻌﺎﺋﺪات‬ ‫ﻣﻦ‬ ‫ﻣﺌﻮﯾﺔ‬ ‫ﻛﻨﺴﺒﺔ‬ ‫اﻟﻤﺒﺎﻟﻎ‬.‫وﺗﻮﺿﺢ‬ ‫ﻣﻦ‬ ‫ﻣﺌﻮﯾﺔ‬ ‫ﻛﻨﺴﺒﺔ‬ ‫اﻟﻘﯿﻢ‬ ‫ﺟﻤﯿﻊ‬ ‫اﻟﻌﻤﻮﻣﯿﺔ‬ ‫اﻟﻤﯿﺰاﻧﯿﺔ‬ ‫اﻷﺻﻮل‬ ‫ﻣﺠﻤﻮع‬. Common Stock ‫ﻋﺎدي‬ ‫ﺳﮭﻢ‬ ‫ﺑﺤﻘﻮق‬ ‫واﻟﺘﻤﺘﻊ‬ ،‫ﺷﺮﻛﺔ‬ ‫ﻓﻲ‬ ‫ﻣﻠﻜﯿﺔ‬ ‫ﺣﺼﺔ‬ ‫اﻷﺳﮭﻢ‬ ‫أرﺑﺎح‬ ‫وﺗﻮزﯾﻊ‬ ‫اﻟﺘﺼﻮﯾﺖ‬. Company Risk ‫اﻟﺸﺮﻛﺔ‬ ‫ﻣﺨﺎﻃﺮة‬ ‫ﺗﻤﺮ‬ ‫ﻋﺎدﯾﺔ‬ ‫ﻏﯿﺮ‬ ‫ﻇﺮوف‬ ‫ﻋﻦ‬ ‫اﻟﻨﺎﺗﺠﺔ‬ ‫اﻟﻤﺨﺎﻃﺮ‬ ‫اﻟﻌﺎﻣﺔ‬ ‫اﻟﺤﺎﻟﺔ‬ ‫ﻋﻜﺲ‬ ‫ﻋﻠﻰ‬ ،‫ﻣﻌﯿﻨﺔ‬ ‫ﻣﺆﺳﺴﺔ‬ ‫ﺑﮭﺎ‬ ‫ﻟﻠﺴﻮق‬) .‫اﻟﻤﻨﺘﻈﻤﺔ‬ ‫ﻏﯿﺮ‬ ‫اﻟﻤﺨﺎﻃﺮ‬ ً‫ﺎ‬‫أﯾﻀ‬ ‫ﺗﺴﻤﻰ‬( Comparability ‫اﻟﻤﻘﺎرﻧﺔ‬ ‫ﻗﺎﺑﻠﯿﺔ‬ ‫ﺗﺤﺪﯾﺪ‬ ‫ﻟﻠﻤﺴﺘﺨﺪﻣﯿﻦ‬ ‫ﺗﺘﯿﺢ‬ ‫اﻟﺘﻲ‬ ‫اﻟﻤﻌﻠﻮﻣﺎت‬ ‫ﻧﻮﻋﯿﺔ‬ ‫ﻣﻦ‬ ‫ﻣﺠﻤﻮﻋﺘﯿﻦ‬ ‫ﺑﯿﻦ‬ ‫اﻻﺧﺘﻼف‬ ‫أو‬ ‫اﻟﺘﺸﺎﺑﮫ‬ ‫ﻧﻘﺎط‬ ‫اﻟﻈﻮاھﺮ‬‫اﻻﻗﺘﺼﺎدﯾﺔ‬.
  16. 16. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬ ( ‫آذار‬/‫ﻣﺎرس‬2011 ) ICMA Page 16 of 87 Copyright © 2011 ‫اﻟﻤﺼﻄﻠﺢ‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫اﻟﺘﻌﺮﯾﻒ‬ Compensating Balance ‫اﻟﺘﻌﻮﯾﻀﻲ‬ ‫اﻟﺮﺻﯿﺪ‬ ‫ﺑﻨﻚ‬ ‫ﻓﻲ‬ ‫ﻛﻮدﯾﻌﺔ‬ ‫ﺑﮫ‬ ‫اﻻﺣﺘﻔﺎظ‬ ‫ﯾﻄﻠﺐ‬ ‫ﻣﺒﻠﻎ‬. Compensation ‫ﺗﻌﻮﯾﺾ‬ ‫اﻷﺧﺮى‬ ‫واﻟﻤﻨﺎﻓﻊ‬ ‫اﻹدارة‬ ‫أو‬ ‫اﻟﻤﻮﻇﻒ‬ ‫أﺟﻮر‬ ‫اﻟﻌﻤﻞ‬ ‫ﻣﻦ‬ ‫اﻟﻤﻜﺘﺴﺒﺔ‬. Competence ‫اﻟﺠﺪارة‬ ‫اﻷﻣﺮﯾﻜﻲ‬ ‫اﻟﻤﻌﮭﺪ‬ ‫ﺑﯿﺎن‬ ‫ﻓﻲ‬ ‫أﺧﻼﻗﻲ‬ ‫ﻣﻌﯿﺎر‬ ‫ا‬ ‫اﻟﻤﻤﺎرﺳﺔ‬ ‫ﺣﻮل‬ ‫اﻹدارﯾﯿﻦ‬ ‫ﻟﻠﻤﺤﺎﺳﺒﯿﻦ‬‫ﻟﻤﮭﻨﯿﺔ‬ ‫اﻟﻤﺤﺎﻓﻈﺔ‬ ‫اﻷﻋﻀﺎء‬ ‫ﻣﻦ‬ ‫ﺗﺘﻄﻠﺐ‬ ‫اﻟﺘﻲ‬ ‫اﻷﺧﻼﻗﯿﺔ‬ ‫اﻟﻤﮭﻨﯿﺔ‬ ‫اﻟﺨﺒﺮات‬ ‫ﻣﻦ‬ ‫ﻣﻨﺎﺳﺐ‬ ‫ﻣﺴﺘﻮى‬ ‫ﻋﻠﻰ‬ ‫واﻟﻤﻌﺎﯾﯿﺮ‬ ‫ﻟﻠﻘﻮاﻧﯿﻦ‬ ً‫ﺎ‬‫ﻃﺒﻘ‬ ‫اﻟﻮاﺟﺒﺎت‬ ‫وأداء‬ ‫اﻟﻤﻨﺎﺳﺒﺔ‬. Competition-Based Pricing ‫أﺳﺎس‬ ‫ﻋﻠﻰ‬ ‫اﻟﺘﺴﻌﯿﺮ‬ǑҸỸ ỷ ‫ﺳﻌﺮ‬ ‫ﺗﺤﺪﯾﺪ‬ ‫ﺑﻤﻮﺟﺒﮭﺎ‬ ‫ﯾﺘﻢ‬ ‫ﺗﺴﻌﯿﺮ‬ ‫إﺳﺘﺮاﺗﯿﺠﯿﺔ‬ ‫ﺧﻼل‬ ‫ﻣﻦ‬ ‫اﻷول‬ ‫اﻟﻤﻘﺎم‬ ‫ﻓﻲ‬ ‫اﻟﻤﻨﺘﺞ‬‫اﻟﺬي‬ ‫اﻟﺴﻌﺮ‬ ‫اﻟﻤﻨﺎﻓﺴﯿﻦ‬ ‫ﻣﻦ‬ ‫أﻛﺜﺮ‬ ‫أو‬ ‫واﺣﺪ‬ ‫ﯾﻔﺮﺿﮫ‬. Completed-Contract Method ً‫ﺎ‬‫ﻣﺤﺎﺳﺒﯿ‬ ‫اﻟﺸﺎﻣﻞ‬ ‫اﻟﻌﻘﺪ‬ ‫ﻃﺮﯾﻘﺔ‬ ‫اﻻﻋﺘﺮاف‬ ‫ﺗﺆﺟﻞ‬ ‫اﻟﺘﻲ‬ ‫اﻟﻤﺤﺎﺳﺒﺔ‬ ‫ﻃﺮﯾﻘﺔ‬ ‫ﺗﻘﺮ‬ ‫وﻟﻜﻨﮭﺎ‬ ،‫اﻟﻌﻘﺪ‬ ‫اﻧﺘﮭﺎء‬ ‫ﺣﺘﻰ‬ ‫ﺑﺎﻹﯾﺮادات‬ ‫اﻟﻔﻮر‬ ‫ﻋﻠﻰ‬ ‫اﻟﻤﺘﻮﻗﻌﺔ‬ ‫ﺑﺎﻟﺨﺴﺎﺋﺮ‬. Compliance Audit ‫اﻟﺘﺰام‬ ‫ﺗﺪﻗﯿﻖ‬ ‫اﻟﺪاﺧﻠﻲ‬ ‫اﻟﺘﺪﻗﯿﻖ‬ ‫ﻣﻦ‬ ‫ﻧﻮع‬‫اﻟﺘﺰام‬ ‫ﯾﺮاﺟﻊ‬ ‫اﻟﺬي‬ ‫واﻟﺴﯿﺎﺳﺎت‬ ‫واﻟﻘﻮاﻋﺪ‬ ‫ﺑﺎﻟﻘﻮاﻧﯿﻦ‬ ‫اﻟﻤﺆﺳﺴﺔ‬ ‫واﻹﺟﺮاءات‬. Compliance Risk ‫اﻻﻟﺘﺰام‬ ‫ﻣﺨﺎﻃﺮ‬ ‫ﻋﻦ‬ ‫ﻧﺎﺟﻤﺔ‬ ‫اﻟﻤﺎل‬ ‫رأس‬ ‫أو‬ ‫اﻷرﺑﺎح‬ ‫ﻋﻠﻰ‬ ‫ﻣﺨﺎﻃﺮ‬ ‫واﻟﻠﻮاﺋﺢ‬ ‫واﻟﻘﻮاﻋﺪ‬ ‫ﻟﻠﻘﻮاﻧﯿﻦ‬ ‫اﻧﺘﮭﺎﻛﺎت‬ ‫و‬ ،‫واﻹﺟﺮاءات‬ ‫واﻟﺴﯿﺎﺳﺎت‬/‫اﻟﻤﻌﺎﯾﯿﺮ‬ ‫أو‬ ‫اﻷﺧﻼﻗﯿﺔ‬. Compound Interest ‫ﻣﺮﻛﺒﺔ‬ ‫ﻓﺎﺋﺪة‬ ،‫ﺑﺴﯿﻄﺔ‬ ‫ﻟﻔﺎﺋﺪة‬ ‫دورﯾﺔ‬ ‫إﺿﺎﻓﺔ‬ ‫ﻋﻦ‬ ‫ﻧﺎﺗﺠﺔ‬ ‫ﻓﺎﺋﺪة‬ ‫ﻟﺤﺴﺎب‬ ‫ﻛﺄﺳﺎس‬ ‫ﺟﺪﯾﺪة‬ ‫ﻗﺎﻋﺪة‬ ‫إﻧﺸﺎء‬ ‫إﻟﻰ‬ ‫ﺗﺆدي‬ ‫اﻟﺘﺎﻟﯿﺔ‬ ‫ﻟﻠﻔﺘﺮة‬ ‫اﻟﻔﺎﺋﺪة‬. Comprehensive Income ‫ﺷﺎﻣﻞ‬ ‫دﺧﻞ‬ ‫ﻓﺘﺮة‬ ‫ﺧﻼل‬ ‫اﻟﻤﻠﻜﯿﺔ‬ ‫ﺣﻘﻮق‬ ‫ﻓﻲ‬ ‫اﻟﺘﻐﯿﺮات‬ ‫ﻛﺎﻓﺔ‬ ‫اﻟﻤﻼك‬ ‫اﺳﺘﺜﻤﺎر‬ ‫ﻋﻦ‬ ‫اﻟﻨﺎﺗﺠﺔ‬ ‫اﻟﺘﻐﯿﺮات‬ ‫ﻋﺪا‬ ،‫ﻣﺎ‬ ‫ﻟﮭﻢ‬ ‫اﻟﺘﻮزﯾﻌﺎت‬ ‫أو‬.
  17. 17. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬ ( ‫آذار‬/‫ﻣﺎرس‬2011 ) ICMA Page 17 of 87 Copyright © 2011 ‫اﻟﻤﺼﻄﻠﺢ‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫اﻟﺘﻌﺮﯾﻒ‬ Concentration Banking ‫اﻟﻤﺼﺮﻓﯿﺔ‬ ‫اﻟﺨﺪﻣﺎت‬ ‫اﻟﺘﺠﻤﯿﻌﯿﺔ‬ ‫ﺗﺴﺘﺨﺪم‬ ‫وﺑﻤﻮﺟﺒﮫ‬ ،‫اﻟﻨﻘﺪ‬ ‫ﻹدارة‬ ‫ﯾﺴﺘﺨﺪم‬ ‫إﺟﺮاء‬ ً‫ا‬‫ﻛﺒﯿﺮ‬ ً‫ﺎ‬‫ﻣﺼﺮﻓ‬ ‫اﻟﻤﻨﺸﺄة‬)‫اﻟﺘﺠﻤﯿﻊ‬ ‫ﺑﻨﻚ‬(‫ﻟﺠﻤﻊ‬ ‫ﻣﺤﻠﯿﺔ‬ ‫ﺑﻨﻮك‬ ‫ﻣﻦ‬ ‫اﻷﻣﻮال‬ ‫ﻛﺎﻓﺔ‬)‫إﯾﺪاﻋﯿﺔ‬(‫أﺻﻐﺮ‬ ‫ﺑﺎﻟﺪﻓﻊ‬ ‫اﻟﻌﻤﻼء‬ ‫ﯾﻘﻮم‬ ‫ﺣﯿﺚ‬. Confidentiality ‫اﻟﺴﺮﯾﺔ‬ ‫اﻷﻣﺮﯾﻜﻲ‬ ‫اﻟﻤﻌﮭﺪ‬ ‫ﺑﯿﺎن‬ ‫ﺑﯿﺎن‬ ‫ﻓﻲ‬ ‫أﺧﻼﻗﻲ‬ ‫ﻣﻌﯿﺎر‬ ‫ﻟﻠﻤﺤﺎﺳﺒﯿ‬‫اﻟﻤﮭﻨﯿﺔ‬ ‫اﻟﻤﻤﺎرﺳﺔ‬ ‫ﺣﻮل‬ ‫اﻹدارﯾﯿﻦ‬ ‫ﻦ‬ ‫اﻟﻤﺤﺎﻓﻈﺔ‬ ‫اﻷﻋﻀﺎء‬ ‫ﻣﻦ‬ ‫ﺗﺘﻄﻠﺐ‬ ‫اﻟﺘﻲ‬ ‫اﻷﺧﻼﻗﯿﺔ‬ ‫وﻋﺪم‬ ‫اﻟﻌﻤﻞ‬ ‫ﺻﺎﺣﺐ‬ ‫ﻣﻌﻠﻮﻣﺎت‬ ‫ﺳﺮﯾﺔ‬ ‫ﻋﻠﻰ‬ ‫اﻟﺸﺨﺼﯿﺔ‬ ‫ﻟﻠﻤﻨﻔﻌﺔ‬ ‫اﻟﺴﺮﯾﺔ‬ ‫اﻟﻤﻌﻠﻮﻣﺎت‬ ‫اﺳﺘﺨﺪام‬. Conservatism ‫اﻟﺘﺤﻔﻆ‬ 1.‫ﯾﺘﻢ‬ ‫ﻻ‬ ‫أﻧﮫ‬ ‫ﻋﻠﻰ‬ ‫ﯾﻨﺺ‬ ‫ﻣﺤﺎﺳﺒﻲ‬ ‫ﻣﻔﮭﻮم‬ ‫ﺗﻜﻮن‬ ‫ﻋﻨﺪﻣﺎ‬ ‫إﻻ‬ ‫ﺑﺎﻹﯾﺮادات‬ ‫اﻻﻋﺘﺮاف‬ ،‫ﻣﻌﻘﻮﻟﺔ‬ ‫ﺑﺪرﺟﺔ‬ ‫ﻣﺆﻛﺪة‬‫ﯾﺘﻢ‬ ‫وﻟﻜﻦ‬ ‫ﺗﻜﻮن‬ ‫ﻋﻨﺪﻣﺎ‬ ‫ﺑﺎﻟﻨﻔﻘﺎت‬ ‫اﻻﻋﺘﺮاف‬ ‫ﻣﺤﺘﻤﻠﺔ‬. 2.‫ﻋﺪم‬ ‫ﺣﺎﻟﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺣﻜﯿﻢ‬ ‫ﻓﻌﻞ‬ ‫رد‬ ‫ﺣﺴﻦ‬ ‫ﺿﻤﺎن‬ ‫ﻟﻤﺤﺎوﻟﺔ‬ ‫اﻻﺳﺘﻘﺮار‬ ‫ﺗﻨﻄﻮي‬ ‫اﻟﺘﻲ‬ ‫اﻟﻤﺨﺎﻃﺮ‬ ‫ﻣﻊ‬ ‫اﻟﺘﻌﺎﻣﻞ‬ ‫اﻷﻋﻤﺎل‬ ‫ﻋﻠﯿﮭﺎ‬. Consistency ‫اﻻﺗﺴﺎق‬ ‫اﻟﺴﯿﺎﺳﺎت‬ ‫ﻣﻊ‬ ‫أﺧﺮى‬ ‫ﻟﻔﺘﺮة‬ ‫ﻓﺘﺮة‬ ‫ﻣﻦ‬ ‫اﻟﺘﻄﺎﺑﻖ‬ ‫اﻟﻤﺴﺘﻘﺮة‬ ‫واﻹﺟﺮاءات‬. Consolidated Financial Statements ‫ﻣﻮﺣﺪة‬ ‫ﻣﺎﻟﯿﺔ‬ ‫ﺑﯿﺎﻧﺎت‬ ‫اﻟﻨﺘﺎﺋﺞ‬ ‫أو‬ ‫اﻟﻤﺎﻟﻲ‬ ‫اﻟﻮﺿﻊ‬ ‫ﺗﺒﯿﻦ‬ ‫ﻣﺎﻟﯿﺔ‬ ‫ﺑﯿﺎﻧﺎت‬ ‫ﺑﺤﯿﺚ‬ ‫أﻛﺜﺮ‬ ‫أو‬ ‫ﺗﺎﺑﻌﺘﺒﻦ‬ ‫ﻟﻤﺆﺳﺴﺘﯿﻦ‬ ‫اﻟﺘﺸﻐﯿﻠﯿﺔ‬ ‫واﺣﺪة‬ ‫ﻣﻨﺸﺄة‬ ‫ﻛﺎﻧﺖ‬ ‫ﻟﻮ‬ ‫ﻛﻤﺎ‬ ‫ﺗﻈﮭﺮ‬. Constant Gross Profit Method ‫اﻹﺟﻤﺎﻟﻲ‬ ‫اﻟﺮﺑﺢ‬ ‫ﻃﺮﯾﻘﺔ‬ ‫اﻟﺜﺎﺑﺖ‬ ‫اﻟﻤﺸﺘﺮﻛﺔ‬ ‫اﻟﺘﻜﺎﻟﯿﻒ‬ ‫ﻟﺘﺨﺼﯿﺺ‬ ‫ﻃﺮﯾﻘﺔ‬،‫ﯾﺘﻢ‬ ‫ﺑ‬ ‫اﻟﺘﻜﺎﻟﯿﻒ‬ ‫ﺗﺨﺼﯿﺺ‬ ‫ﺑﻤﻮﺟﺒﮭﺎ‬‫ﺗﻜﻮن‬ ‫ﺤﯿﺚ‬ ‫ﻣﺘﻄﺎﺑﻘﺔ‬ ‫اﻹﺟﻤﺎﻟﻲ‬ ‫اﻟﺮﺑﺢ‬ ‫ﻟﮭﺎﻣﺶ‬ ‫اﻟﻜﻠﯿﺔ‬ ‫اﻟﻨﺴﺒﺔ‬ ‫ﻣ‬ ‫ﻟﻜﻞ‬‫ﻣﻦ‬ ‫ﻨﺘﺞ‬‫اﻟﻤﻨﺘﺠﺎت‬) .‫ﺗ‬ً‫ﺎ‬‫أﯾﻀ‬ ‫ﺴﻤﻰ‬:‫ﻃﺮﯾﻘﺔ‬ ‫اﻹﺟﻤﺎﻟﻲ‬ ‫اﻟﺮﺑﺢ‬ ‫ھﺎﻣﺶ‬( Constraint ‫ﻗﯿﺪ‬ ‫ﺗﺤﻘﯿﻖ‬ ‫ﺗﻘﯿﺪ‬ ‫أو‬ ‫ﺗﺤﺪ‬ ‫ﺳﯿﺎﺳﺔ‬ ‫أو‬ ‫ﻣﻮرد‬ ‫أو‬ ‫ﻧﺸﺎط‬ ‫ھﺪف‬.
  18. 18. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬ ( ‫آذار‬/‫ﻣﺎرس‬2011 ) ICMA Page 18 of 87 Copyright © 2011 ‫اﻟﻤﺼﻄﻠﺢ‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫اﻟﺘﻌﺮﯾﻒ‬ Contingency Planning ‫ﻟﻠﻄﻮارئ‬ ‫اﻟﺘﺨﻄﯿﻂ‬ ‫ﻣﺜﻞ‬ ‫ﻣﺤﺘﻤﻠﺔ‬ ‫ﻷوﺿﺎع‬ ‫ﻟﻼﺳﺘﺠﺎﺑﺔ‬ ‫اﻟﺘﺨﻄﯿﻂ‬ ‫ﺣﺎﻻت‬‫اﻻﻧﺘﻜﺎﺳﺎت‬ ‫أو‬ ‫اﻟﻄﻮارئ‬. Continuous Budget ‫اﻟﻤﺴﺘﻤﺮة‬ ‫اﻟﻤﻮازﻧﺔ‬ ‫ﻣﻦ‬ ‫ﻟﺴﻠﺴﻠﺔ‬ ‫اﻟﻤﺎﻟﯿﺔ‬ ‫ﻟﻠﻌﻤﻠﯿﺎت‬ ‫ﻣﺘﺤﺮﻛﺔ‬ ‫ﺗﻮﻗﻌﺎت‬ ‫اﻟﻤﻘﺒﻠﺔ‬ ‫اﻟﺴﻨﺔ‬ ‫أرﺑﺎع‬ ‫أو‬ ‫اﻟﺸﮭﻮر‬ ‫أو‬ ‫اﻷﺳﺎﺑﯿﻊ‬ ‫ﻣﺒﺎﺷﺮة‬.‫اﻟﺠﺰء‬ ‫إزاﻟﺔ‬ ‫ﯾﺘﻢ‬ ‫ﻓﺘﺮة‬ ‫ﻛﻞ‬ ‫ﻧﮭﺎﯾﺔ‬ ‫وﻓﻲ‬ ‫ﺟﺪﯾﺪ‬ ‫ﺗﻮﻗﻊ‬ ‫وإﺿﺎﻓﺔ‬ ‫اﻟﺘﻮﻗﻌﺎت‬ ‫ﻣﻦ‬ ‫اﻟﻤﻨﻘﻀﻲ‬ ‫اﻟﺴﻠﺴﻠﺔ‬ ‫إﻟﻰ‬ ‫اﻟﻄﻮل‬ ‫ﻓﻲ‬ ‫ﻣﺴﺎوﯾﺔ‬ ‫ﻟﻔﺘﺮة‬.)‫ﺗﺴﻤﻰ‬ ً‫ﺎ‬‫أﯾﻀ‬:‫اﻟﻤﺘﺤﺮﻛﺔ‬ ‫اﻟﻤﻮازﻧﺔ‬( Continuous Improvement ‫اﻟﻤﺴﺘﻤﺮ‬ ‫اﻟﺘﺤﺴﯿﻦ‬ ‫ﺣﯿﺚ‬ ،‫اﻹﻧﺘﺎﺟﯿﺔ‬ ‫ﺗﺤﺴﯿﻦ‬ ‫إدارة‬ ‫ﻓﻲ‬ ‫أﺳﻠﻮب‬ ‫إﺿﺎﻓﯿﺔ‬ ‫ﺑﻤﻘﺎدﯾﺮ‬ ‫ﻟﮭﺎ‬ ‫اﻟﻤﺨﻄﻂ‬ ‫اﻟﺘﺤﺴﯿﻨﺎت‬ ‫ﺗﺤﺪث‬ ‫ﻣﻜﻮﻧﺎت‬ ‫ﺟﻤﯿﻊ‬ ‫ﺗﺤﺴﯿﻦ‬ ‫ﺧﻼل‬ ‫ﻣﻦ‬ ‫ﺻﻐﯿﺮة‬ ‫اﻟﻌﻤﻠﯿﺔ‬) .ً‫ﺎ‬‫أﯾﻀ‬ ‫وﺗﺴﻤﻰ‬:‫ﻛﺎﯾﺰن‬.( Contribution Margin ‫اﻟﻤﺴﺎھﻤﺔ‬ ‫ھﺎﻣﺶ‬ ‫زﯾ‬ ‫ﻣﻘﺪار‬‫اﻟﺘﻜﺎﻟﯿﻒ‬ ‫ﻋﻠﻰ‬ ‫اﻟﻤﺒﯿﻌﺎت‬ ‫إﯾﺮادات‬ ‫ﺎدة‬ ‫اﻟﻤﺘﻐﯿﺮة‬) .ً‫ﺎ‬‫أﯾﻀ‬ ‫وﯾﺴﻤﻰ‬:‫اﻟﮭﺎﻣﺸﯿﺔ‬ ‫اﻟﻤﺴﺎھﻤﺔ‬ ‫اﻟﮭﺎﻣﺸﻲ‬ ‫اﻟﺪﺧﻞ‬ ‫أو‬( Contribution Pricing ‫اﻟﻤﺴﺎھﻤﺔ‬ ‫ﺗﺴﻌﯿﺮ‬ ‫اﻟﺘﻜﺎﻟﯿﻒ‬ ‫ﻋﻠﻰ‬ ‫ﺑﻨﺎء‬ ‫اﻟﻤﻨﺘﺞ‬ ‫ﺳﻌﺮ‬ ‫ﻟﺘﺤﺪﯾﺪ‬ ‫ﻃﺮﯾﻘﺔ‬ ‫اﻟﺮﺑﺢ‬ ‫ھﺎﻣﺶ‬ ‫ﻋﻠﻰ‬ ‫اﻟﻐﺎﻟﺐ‬ ‫وﻓﻲ‬ ،‫اﻟﻤﺘﻐﯿﺮة‬. Control Risk ‫اﻟﺮﻗﺎﺑﺔ‬ ‫ﺧﻄﺮ‬ ‫اﻟﺤ‬ ‫ﻣﺪﻗﻖ‬ ‫ﻟﺘﻘﺪﯾﺮ‬ ‫ﻗﯿﺎس‬‫أن‬ ‫اﺣﺘﻤﺎل‬ ‫ﻟﻤﺪى‬ ‫ﺴﺎﺑﺎت‬ ‫اﻟﺼﺤﯿﺤﺔ‬ ‫ﻏﯿﺮ‬ ‫اﻟﺒﯿﺎﻧﺎت‬ ‫اﻛﺘﺸﺎف‬ ‫أو‬ ‫ﻣﻨﻊ‬ ‫ﯾﺘﻢ‬ ‫ﻻ‬ ‫ﻗﺒﻞ‬ ‫ﻣﻦ‬ ،‫ﺑﮫ‬ ً‫ﺎ‬‫ﻣﺴﻤﻮﺣ‬ ‫ﻣﺴﺘﻮى‬ ‫ﺗﺘﺠﺎوز‬ ‫اﻟﺘﻲ‬ ‫اﻟﻌﻤﯿﻞ‬ ‫ﻟﺪى‬ ‫اﻟﺪاﺧﻠﯿﺔ‬ ‫اﻟﺮﻗﺎﺑﺔ‬ ‫ﻧﻈﺎم‬. Controllable Cost ‫ﻟﻠﺘﺤﻜﻢ‬ ‫ﻗﺎﺑﻠﺔ‬ ‫ﺗﻜﺎﻟﯿﻒ‬ ‫اﻟﻤﺪﯾﺮ‬ ‫ﺑﺘﺼﺮﻓﺎت‬ ‫ﺗﺘﺄﺛﺮ‬ ‫أن‬ ‫ﯾﻤﻜﻦ‬ ‫ﺗﻜﻠﻔﺔ‬ ‫اﻟﻤﺴﺆول‬. Controller ‫ﻣﺎﻟﻲ‬ ‫ﻣﺮاﻗﺐ‬ ‫ﻣﻨﺸﺄة‬ ‫داﺧﻞ‬ ‫ﺷﺨﺺ‬‫اﻟﻤﺤﺎﺳﺒﺔ‬ ‫ﻣﮭﺎم‬ ‫ﯾﺘﻮﻟﻰ‬. )ً‫ﺎ‬‫أﯾﻀ‬ ‫ﯾﺴﻤﻰ‬:‫ﺣﺴﺎﺑﺎت‬ ‫ﻣﺮاﻗﺐ‬( Controls ‫ﺿﻮاﺑﻂ‬ ‫وﺿﻤﺎن‬ ‫اﻷﻧﺸﻄﺔ‬ ‫ﻟﻤﺮاﻗﺒﺔ‬ ‫وﺿﻌﮭﺎ‬ ‫ﯾﺘﻢ‬ ‫ﻣﻘﺎﯾﯿﺲ‬ ‫ﺑﮭﺎ‬ ‫اﻟﻤﻨﺎﻃﺔ‬ ‫ﻟﻠﻤﮭﺎم‬ ‫ﺗﺄدﯾﺘﮭﺎ‬. Conversion Cost ‫اﻟﺘﺤﻮﯾﻞ‬ ‫ﺗﻜﺎﻟﯿﻒ‬ ‫اﻟﻤﻮاد‬ ‫ﺑﺎﺳﺘﺜﻨﺎء‬ ‫اﻟﺘﺼﻨﯿﻊ‬ ‫ﺗﻜﺎﻟﯿﻒ‬ ‫ﻣﺠﻤﻮع‬ ‫اﻟﻤﺒﺎﺷﺮة‬.
  19. 19. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬ ( ‫آذار‬/‫ﻣﺎرس‬2011 ) ICMA Page 19 of 87 Copyright © 2011 ‫اﻟﻤﺼﻄﻠﺢ‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫اﻟﺘﻌﺮﯾﻒ‬ Convertible ‫ﻟﻠﺘﺤﻮﯾﻞ‬ ‫ﻗﺎﺑﻞ‬ ‫ﻣﺎﻟﯿﺔ‬ ‫أوراق‬)‫أ‬ ‫ﺻﻜﻮك‬‫ﻣﻤﺘﺎزة‬ ‫أﺳﮭﻢ‬ ‫و‬(‫ﺻﺎدرة‬ ‫ﻋﺎدﯾﺔ‬ ‫أﺳﮭﻢ‬ ‫إﻟﻰ‬ ‫ﺗﺤﻮﯾﻠﮭﺎ‬ ‫ﯾﻤﻜﻦ‬ ‫ﺷﺮﻛﺎت‬ ‫ﻋﻦ‬ ‫ﻣﺴﺘﻘﺒﻠﻲ‬ ‫ﺗﺎرﯾﺦ‬ ‫ﻓﻲ‬ ‫ﻣﻌﯿﻦ‬ ‫ﺑﺴﻌﺮ‬. Corporate Governance ‫اﻟﺸﺮﻛﺎت‬ ‫ﺣﻮﻛﻤﺔ‬ ‫و‬ ‫وﺳﯿﺎﺳﺎت‬ ‫وﻋﻤﻠﯿﺎت‬ ‫ﻗﻮاﻋﺪ‬ ‫ﻣﺠﻤﻮﻋﺔ‬/‫أو‬ ‫وﻣﺮاﻗﺒﺘﮭﺎ‬ ‫وﺗﺸﻐﯿﻠﮭﺎ‬ ‫اﻟﻤﺆﺳﺴﺔ‬ ‫إدارة‬ ‫ﯾﺘﻢ‬ ‫ﻗﻮاﻧﯿﻦ‬ ‫ﺑﻤﻮﺟﺒﮭﺎ‬. Correlation ‫ارﺗﺒﺎط‬ ‫اﻹﺣﺼﺎ‬ ‫اﻻرﺗﺒﺎط‬ ‫درﺟﺔ‬ ‫أو‬ ‫ﻣﺪى‬‫ﺑﯿﻦ‬ ‫ﺋﻲ‬ ‫أﻛﺜﺮ‬ ‫أو‬ ‫ﻣﺘﻐﯿﺮﯾﻦ‬. Cost (noun) ‫ﺗﻜﻠﻔﺔ‬ 1.‫اﻟﻨﺎﺣﯿﺔ‬ ‫ﻣﻦ‬ ‫ﻗﯿﺎس‬ ،‫اﻹدارﯾﺔ‬ ‫اﻟﻤﺤﺎﺳﺒﺔ‬ ‫ﻓﻲ‬ ‫ﻣﺎ‬ ‫ﻟﮭﺪف‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫اﻟﻤﻮارد‬ ‫ﻟﻘﯿﻤﺔ‬ ‫اﻟﻨﻘﺪﯾﺔ‬. 2.‫ﯾﺘﻢ‬ ‫اﻟﺘﻲ‬ ‫اﻟﺘﻀﺤﯿﺔ‬ ،‫اﻟﻤﺎﻟﯿﺔ‬ ‫اﻟﻤﺤﺎﺳﺒﺔ‬ ‫ﻓﻲ‬ ‫ﻟﻠﺤﺼﻮل‬ ‫اﻟﻤﻄﻠﻮب‬ ‫أو‬ ‫اﻟﻤﺪﻓﻮع‬ ‫ﺑﺎﻟﺴﻌﺮ‬ ‫ﻗﯿﺎﺳﮭﺎ‬ ‫اﻟﺨﺪﻣﺎت‬ ‫أو‬ ‫اﻟﺴﻠﻊ‬ ‫ﻋﻠﻰ‬. Cost (verb) ‫ﯾﻜﻠﻒ‬ ‫ﺗﻜﻠﻔﺔ‬ ‫ﯾﺤﺪد‬‫ﻣﺎ‬ ‫ﺷﻲء‬. Cost Allocation System ‫اﻟﺘﻜﻠﻔﺔ‬ ‫ﺗﺨﺼﯿﺺ‬ ‫ﻧﻈﺎم‬ ‫ﻟﻤﻮاد‬ ‫اﻟﺘﻜﺎﻟﯿﻒ‬ ‫ﺗﺨﺼﯿﺺ‬ ‫ﺑﻤﻮﺟﺒﮭﺎ‬ ‫ﺑﺘﻢ‬ ‫ﻃﺮﯾﻘﺔ‬ ‫اﻟﺘﻜﻠﻔﺔ‬)‫ﺣﺴﺎب‬ ،‫اﻹﻧﺘﺎج‬ ‫أواﻣﺮ‬ ‫ﺗﻜﻠﻔﺔ‬ ‫ﺣﺴﺎب‬ ‫أﺳﺎس‬ ‫ﻋﻠﻰ‬ ‫اﻟﺘﻜﻠﻔﺔ‬ ‫ﺣﺴﺎب‬ ،‫اﻟﻌﻤﻠﯿﺎت‬ ‫ﺗﻜﻠﻔﺔ‬ ‫دورة‬ ‫أﺳﺎس‬ ‫ﻋﻠﻰ‬ ‫اﻟﺘﻜﻠﻔﺔ‬ ‫ﺣﺴﺎب‬ ،‫اﻷﻧﺸﻄﺔ‬ ‫اﻟﺤﯿﺎة‬.( Cost Behavior ‫اﻟﺘﻜﻠﻔﺔ‬ ‫ﺳﻠﻮك‬ ‫اﻧﻌﺪ‬ ‫أو‬ ‫اﻟﺘﻐﯿﺮ‬‫اﻟﺘﻜﻠﻔﺔ‬ ‫ﺑﻨﺪ‬ ‫ﻗﯿﻤﺔ‬ ‫ﻓﻲ‬ ‫اﻟﺘﻐﯿﺮ‬ ‫ام‬ ‫اﻟﻨﺸﺎط‬ ‫ﻣﺴﺘﻮى‬ ‫ﻓﻲ‬ ‫ﺑﺎﻟﺘﻐﯿﺮات‬ ‫اﻟﻤﺮﺗﺒﻄﺔ‬. Cost Benefit Analysis ‫واﻟﻤﻨﺎﻓﻊ‬ ‫اﻟﺘﻜﺎﻟﯿﻒ‬ ‫ﺗﺤﻠﯿﻞ‬ ‫ﺗﺤﺪﯾﺪ‬ ‫ﺗﺘﻀﻤﻦ‬ ‫اﻟﺘﻘﺎرﯾﺮ‬ ‫وإﻋﺪاد‬ ‫ﻟﻠﺘﺨﻄﯿﻂ‬ ‫أداة‬ ‫واﻟﻤﻨﺎﻓﻊ‬ ‫اﻟﺘﻜﺎﻟﯿﻒ‬ ‫ﻟﻜﺎﻓﺔ‬ ‫واﻟﻘﯿﺎس‬ ‫اﻟﺘﻜﺎﻟﯿﻒ‬ ‫ﻣﻌﯿﻦ‬ ‫ﺑﻨﺸﺎط‬ ‫اﻟﻤﺮﺗﺒﻄﺔ‬. Cost Center ‫ﺗﻜﻠﻔﺔ‬ ‫ﻣﺮﻛﺰ‬ ‫اﻟﺘ‬ ‫ﺗﻜﺎﻟﯿﻒ‬ ‫ﺗﺠﻤﯿﻊ‬‫ﺑﺒﻌﺾ‬ ‫ﺗﺘﺼﻒ‬ ‫اﻟﺘﻲ‬ ‫ﺸﻐﯿﻞ‬ ‫وﺗﺤﺪﯾﺪ‬ ‫اﻷداء‬ ‫ﻟﻘﯿﺎس‬ ‫اﻟﻤﺸﺘﺮﻛﺔ‬ ‫اﻟﺨﺼﺎﺋﺺ‬ ‫اﻟﻤﺴﺆوﻟﯿﺔ‬.‫اﻟﻤﺪﯾﺮ‬ ‫ﻓﯿﮫ‬ ‫ﯾﻜﻮن‬ ‫ﻣﺴﺆوﻟﯿﺔ‬ ‫ﻣﺮﻛﺰ‬ ‫ﻓﻘﻂ‬ ‫اﻟﺘﻜﺎﻟﯿﻒ‬ ‫ﻋﻦ‬ ً‫ﻻ‬‫ﻣﺴﺆو‬. Cost Driver ‫اﻟﺘﻜﻠﻔﺔ‬ ‫ﻣﺤﺮك‬ ‫ﻓﺘﺮة‬ ‫اﻣﺘﺪاد‬ ‫ﻋﻠﻰ‬ ‫اﻟﺘﻜﻠﻔﺔ‬ ‫ﻋﻠﻰ‬ ً‫ﺎ‬‫ﺳﺒﺒﯿ‬ ‫ﯾﺆﺛﺮ‬ ‫ﻣﺘﻐﯿﺮ‬ ‫زﻣﻨﯿﺔ‬.
  20. 20. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬ ( ‫آذار‬/‫ﻣﺎرس‬2011 ) ICMA Page 20 of 87 Copyright © 2011 ‫اﻟﻤﺼﻄﻠﺢ‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫اﻟﺘﻌﺮﯾﻒ‬ Cost Management ‫اﻟﺘﻜﻠﻔﺔ‬ ‫إدارة‬ ‫اﻟ‬ ‫ﯾﺘﺨﺬھﺎ‬ ‫اﻟﺘﻲ‬ ‫اﻹﺟﺮاءات‬‫ﻹرﺿﺎء‬ ‫ﻤﺪراء‬ ‫ﻣﺮاﻗﺒﺔ‬ ‫ﻓﯿﮫ‬ ‫ﯾﻘﻮﻣﻮن‬ ‫اﻟﺬي‬ ‫اﻟﻮﻗﺖ‬ ‫ﻓﻲ‬ ‫اﻟﻌﻤﻼء‬ ‫ﺑﺎﺳﺘﻤﺮار‬ ‫وﺧﻔﻀﮭﺎ‬ ‫اﻟﺘﻜﺎﻟﯿﻒ‬. Cost Objects ‫اﻟﺘﻜﻠﻔﺔ‬ ‫ﻣﻮاد‬ ‫وﺣﺪة‬ ‫أو‬ ‫ﻋﻘﺪ‬ ‫أو‬ ‫ﺗﻨﻈﯿﻤﻲ‬ ‫ﻓﺮﻋﻲ‬ ‫ﻗﺴﻢ‬ ‫أو‬ ‫وﻇﯿﻔﺔ‬ ‫ﻋﻠﻰ‬ ‫واﻟﻌﻤﻞ‬ ‫ﻟﮭﺎ‬ ‫ﺗﻜﻠﻔﺔ‬ ‫ﺑﯿﺎﻧﺎت‬ ‫ﺗﻮﻓﯿﺮ‬ ‫ﯾﺘﻢ‬ ‫ﻋﻤﻞ‬ ‫واﻟﻤﻨﺘﺠﺎت‬ ‫اﻟﻌﻤﻠﯿﺎت‬ ‫ﺗﻜﻠﻔﺔ‬ ‫وﻗﯿﺎس‬ ‫ﺗﺠﻤﯿﻊ‬ ‫وﻏ‬ ‫اﻟﻤﺮﺳﻤﻠﺔ‬ ‫واﻟﻤﺸﺮوﻋﺎت‬ ‫واﻷﻋﻤﺎل‬‫ذﻟﻚ‬ ‫ﯿﺮ‬. Cost of Capital ‫اﻟﻤﺎل‬ ‫رأس‬ ‫ﺗﻜﻠﻔﺔ‬ ‫اﻟﻤﺎل‬ ‫رأس‬ ‫اﺳﺘﺨﺪام‬ ‫ﻟﺘﻜﻠﻔﺔ‬ ‫ﻣﻘﯿﺎس‬.‫اﻟﻤﺘﻮﺳﻂ‬ ‫اﻟﻤﺎل‬ ‫رأس‬ ‫ﻋﻠﻰ‬ ‫اﻟﻔﻮاﺋﺪ‬ ‫ﻟﺘﻜﻠﻔﺔ‬ ‫اﻟﻤﺮﺟﺢ‬ ‫ﺣﻘﻮق‬ ‫ﻣﺎل‬ ‫ﻟﺮأس‬ ‫اﻟﻀﻤﻨﯿﺔ‬ ‫واﻟﺘﻜﻠﻔﺔ‬ ‫اﻟﻤﻘﺘﺮض‬ ‫اﻟﻤﻠﻜﯿﺔ‬.‫اﻟﺬي‬ ‫اﻟﻌﺎﺋﺪ‬ ‫ﻟﻤﻌﺪل‬ ‫اﻷدﻧﻰ‬ ‫اﻟﺤﺪ‬ ‫وھﻲ‬ ‫ﻻ‬ ‫اﻟﺘﻲ‬ ‫اﻟﺠﺪﯾﺪة‬ ‫اﻻﺳﺘﺜﻤﺎرات‬ ‫ﻋﻠﻰ‬ ‫ﻛﺴﺒﮫ‬ ‫ﯾﺠﺐ‬ ‫اﻟﻤﺴﺎ‬ ‫ﻓﻮاﺋﺪ‬ ‫ﺗﺨﻔﺾ‬‫ھﻤﯿﻦ‬. Cost of Goods Sold ‫اﻟﻤﺒﺎﻋﺔ‬ ‫اﻟﺒﻀﺎﻋﺔ‬ ‫ﺗﻜﻠﻔﺔ‬ ‫ﻓﺘﺮة‬ ‫أﺛﻨﺎء‬ ‫اﻟﻤﺒﺎﻋﺔ‬ ‫اﻟﺒﻀﺎﻋﺔ‬ ‫ﻣﺨﺰون‬ ‫ﺗﻜﺎﻟﯿﻒ‬ ‫اﻟﺒﻀﺎﻋﺔ‬ ‫ﺗﻜﺎﻟﯿﻒ‬ ‫ﺑﯿﻦ‬ ‫واﻟﻔﺮق‬ ،‫ﻣﺤﺪدة‬ ‫زﻣﻨﯿﺔ‬ ‫وﺗﻜﻠﻔﺔ‬ ‫ﻣﺤﺪدة‬ ‫زﻣﻨﯿﺔ‬ ‫ﻓﺘﺮة‬ ‫أﺛﻨﺎء‬ ‫ﻟﻠﺒﯿﻊ‬ ‫اﻟﻤﺘﺎﺣﺔ‬ ‫اﻟﻔﺘﺮة‬ ‫ﻧﮭﺎﯾﺔ‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﻮدع‬ ‫ﻓﻲ‬ ‫اﻟﺒﻀﺎﻋﺔ‬. ‫اﻟﺘﻜﺎﻟﯿﻒ‬ ‫ﺟﻤﯿﻊ‬ ‫اﻟﻤﺨﺰون‬ ‫ﺗﻜﺎﻟﯿﻒ‬ ‫وﺗﺸﻤﻞ‬ ‫ﻟﺘﺠﮭ‬ ‫اﻟﻀﺮورﯾﺔ‬‫ﻟﻠﺒﯿﻊ‬ ‫اﻟﻤﻨﺘﺠﺎت‬ ‫ﯿﺰ‬. Cost of Quality ‫اﻟﺠﻮدة‬ ‫ﺗﻜﻠﻔﺔ‬ ‫اﻹﻧﺘﺎج‬ ‫ﺟﻮدة‬ ‫ﻗﻠﺔ‬ ‫ﻋﻦ‬ ‫ﻟﻠﻜﺸﻒ‬ ‫اﻟﻤﺘﻜﺒﺪة‬ ‫اﻟﺘﻜﻠﻔﺔ‬ ‫ﺗﺼﺤﯿﺤﮫ‬ ‫أو‬ ‫ﻣﻨﻌﮫ‬ ‫أو‬. Cost of Sales ‫اﻟﻤﺒﯿﻌﺎت‬ ‫ﺗﻜﻠﻔﺔ‬ ‫ﻋﻦ‬ ‫ﯾﺒﻠﻎ‬ ‫اﻟﺘﻲ‬ ‫اﻟﺨﺪﻣﺎت‬ ‫أو‬ ‫اﻟﻤﻨﺘﺠﺎت‬ ‫ﺗﻜﻠﻔﺔ‬ ‫إﯾﺮادات‬ ‫أﻧﮭﺎ‬ ‫ﻋﻠﻰ‬ ‫ﻣﺒﯿﻌﺎﺗﮭﺎ‬) .ً‫ﺎ‬‫أﯾﻀ‬ ‫ﺗﺴﻤﻰ‬: ‫اﻟﻤﺒﺎﻋﺔ‬ ‫اﻟﺒﻀﺎﻋﺔ‬ ‫ﺗﻜﻠﻔﺔ‬( Cost Pools ‫اﻟﺘﻜﻠﻔﺔ‬ ‫أوﻋﯿﺔ‬ ‫ھﺪف‬ ‫ﻟﮭﺎ‬ ‫اﻟﺘﻲ‬ ‫اﻟﺘﻜﻠﻔﺔ‬ ‫ﻋﻨﺎﺻﺮ‬ ‫ﻣﺠﻤﻮﻋﺔ‬ ً‫ﺎ‬‫وﻓﻘ‬ ‫أﺧﺮى‬ ‫ﺗﻜﻠﻔﺔ‬ ‫ﻟﻤﻮاد‬ ‫ﻋﺰوه‬ ‫ﯾﻤﻜﻦ‬ ‫ﻣﺸﺘﺮك‬ ‫ﻟﻠﺘﺨﺼﯿﺺ‬ ‫ﻣﺸﺘﺮك‬ ‫ﻷﺳﺎس‬. Cost System ‫اﻟﺘﻜﻠﻔﺔ‬ ‫ﻧﻈﺎم‬ ‫وﺗﺨﺼﯿﺺ‬ ‫ﻟﺠﻤﻊ‬ ‫اﻟﻤﻨﺸﺄة‬ ‫ﺗﺴﺘﺨﺪﻣﮫ‬ ‫اﻟﺬي‬ ‫اﻟﻨﻈﺎم‬ ‫واﻟﻨﮭﺎﺋﯿﺔ‬ ‫اﻟﻤﺘﻮﺳﻄﺔ‬ ‫اﻟﺘﻜﻠﻔﺔ‬ ‫ﻟﻤﻮاد‬ ‫اﻟﻨﻔﻘﺎت‬.
  21. 21. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬ ( ‫آذار‬/‫ﻣﺎرس‬2011 ) ICMA Page 21 of 87 Copyright © 2011 ‫اﻟﻤﺼﻄﻠﺢ‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫اﻟﺘﻌﺮﯾﻒ‬ Cost/Volume/Profit Analysis (CVP) ‫ﺗﺤ‬‫اﻟﺘﻜﻠﻔﺔ‬ ‫ﻠﯿﻞ‬/‫اﻟﺤﺠﻢ‬/‫اﻟﺮﺑﺢ‬ ‫ﻣﻊ‬ ‫واﻹﯾﺮادات‬ ‫اﻟﺘﻜﻠﻔﺔ‬ ‫ﺑﯿﻦ‬ ‫ﻟﻠﻌﻼﻗﺔ‬ ‫ﺗﺤﻠﯿﻞ‬ ‫ﻋﻨﺪه‬ ‫اﻟﺮﺑﺢ‬ ‫ﯾﻜﻮن‬ ‫اﻟﺬي‬ ‫اﻟﺤﺠﻢ‬ ‫ﻋﻠﻰ‬ ‫اﻟﺘﺮﻛﯿﺰ‬ ‫واﻟﻤﺘﻐﯿﺮة‬ ‫اﻟﺜﺎﺑﺘﺔ‬ ‫اﻟﻌﻮاﻣﻞ‬ ‫ﺗﺄﺛﯿﺮ‬ ‫وﻋﻠﻰ‬ ً‫ا‬‫ﺻﻔﺮ‬ ‫ﻣﺨﺘﻠﻔﺔ‬ ‫ﻣﺴﺘﻮﯾﺎت‬ ‫ﻋﻨﺪ‬ ‫اﻟﺮﺑﺢ‬ ‫ﺗﻮﻗﻌﺎت‬ ‫ﻋﻠﻰ‬ ‫ﻟﻠﺘﺸﻐﯿﻞ‬) .ً‫ﺎ‬‫أﯾﻀ‬ ‫ﯾﺴﻤﻰ‬:‫اﻟﺘﻌﺎدل‬ ‫ﺗﺤﻠﯿﻞ‬( Cost-Based Pricing ‫اﻟ‬ ‫أﺳﺎس‬ ‫ﻋﻠﻰ‬ ‫ﺗﺴﻌﯿﺮ‬‫ﺘﻜﻠﻔﺔ‬ ‫ﺗﻜﻠﻔﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺑﻨﺎء‬ ‫ﺧﺪﻣﺔ‬ ‫أو‬ ‫ﻟﺴﻠﻌﺔ‬ ‫ﺑﯿﻊ‬ ‫ﺳﻌﺮ‬ ‫ﺗﺤﺪﯾﺪ‬ ‫إﻧﺘﺎﺟﮭﺎ‬. Costing ‫اﻟﺘﻜﻠﻔﺔ‬ ‫اﺣﺘﺴﺎب‬ ‫اﻟﺘﻜﻠﻔﺔ‬ ‫ﻟﻤﻮاد‬ ‫وﺗﺨﺼﯿﺼﮭﺎ‬ ‫اﻟﺘﻜﺎﻟﯿﻒ‬ ‫ﺗﺮاﻛﻢ‬. Cost-Plus Pricing ‫اﻟﺘﻜﻠﻔﺔ‬ ‫أﺳﺎس‬ ‫ﻋﻠﻰ‬ ‫ﺗﺴﻌﯿﺮ‬ ‫ﻣﻌﯿﻦ‬ ‫رﺑﺢ‬ ‫إﻟﯿﮫ‬ ً‫ﺎ‬‫ﻣﻀﺎﻓ‬ ‫ﺑﺈﺿﺎﻓﺔ‬ ‫اﻟﺒﯿﻊ‬ ‫ﺳﻌﺮ‬ ‫ﺗﺤﺪﯾﺪ‬ ‫ﻓﯿﮫ‬ ‫ﯾﺘﻢ‬ ‫اﻟﺬي‬ ‫اﻟﺘﺴﻌﯿﺮ‬ ‫ﺗﻜﻠﻔﺔ‬ ‫ﻋﻠﻰ‬ ‫ﻧﻘﺪﯾﺔ‬ ‫ﻗﯿﻤﺔ‬ ‫أو‬ ‫ﻧﺴﺒﺔ‬‫اﻟﻤﻨﺘﺞ‬. Countertrade ‫اﻟﺘﺒﺎدﻟﯿﺔ‬ ‫اﻟﺘﺠﺎرة‬ ‫أﺧﺮى‬ ‫ﺑﻀﺎﺋﻊ‬ ‫ﻣﻘﺎﺑﻞ‬ ‫ﺑﺒﻀﺎﺋﻊ‬ ‫اﻟﻤﺘﺎﺟﺮة‬. )ً‫ﺎ‬‫أﯾﻀ‬ ‫وﺗﺴﻤﻰ‬:‫اﻟﻤﻘﺎﯾﻀﺔ‬ ‫أو‬ ‫اﻟﻤﺒﺎدﻟﺔ‬( Coupon Rate ‫اﻟﻘﺴﯿﻤﺔ‬ ‫ﻓﻲ‬ ‫اﻟﻌﺎﺋﺪ‬ ‫ﻣﻌﺪل‬ ‫ﺻﻚ‬ ‫ﻋﻠﻰ‬ ‫اﻟﻤﺒﯿﻦ‬ ‫ﻟﻠﻔﺎﺋﺪة‬ ‫اﻟﺴﻨﻮي‬ ‫اﻟﻤﻌﺪل‬ ‫اﻟﺪﯾﻮن‬. Credibility ‫ﻣﺼﺪاﻗﯿﺔ‬ ‫اﻷﻣﺮﯾﻜﻲ‬ ‫اﻟﻤﻌﮭﺪ‬ ‫ﺑﯿﺎن‬ ‫ﻓﻲ‬ ‫أﺧﻼﻗﻲ‬ ‫ﻣﻌﯿﺎر‬ ‫ﻟﻠﻤﺤﺎﺳﺒ‬‫اﻟﻤﮭﻨﯿﺔ‬ ‫اﻟﻤﻤﺎرﺳﺔ‬ ‫ﺣﻮل‬ ‫اﻹدارﯾﯿﻦ‬ ‫ﯿﻦ‬ ‫ﻧﻘﻞ‬ ‫اﻷﻋﻀﺎء‬ ‫ﻣﻦ‬ ‫ﺗﺘﻄﻠﺐ‬ ‫اﻟﺘﻲ‬ ‫اﻷﺧﻼﻗﯿﺔ‬ ‫واﻹﻓﺼﺎح‬ ،‫وﻣﻮﺿﻮﻋﯿﺔ‬ ‫ﺑﺈﻧﺼﺎف‬ ‫اﻟﻤﻌﻠﻮﻣﺎت‬ ‫واﻟﻜﺸﻒ‬ ،‫اﻟﺼﻠﺔ‬ ‫ذات‬ ‫اﻟﻤﻌﻠﻮﻣﺎت‬ ‫ﺟﻤﯿﻊ‬ ‫ﻋﻦ‬ ‫ﻓﻲ‬ ‫اﻟﻨﻮاﻗﺺ‬ ‫أو‬ ‫اﻟﺘﺄﺧﯿﺮ‬ ‫ﺣﺎﻻت‬ ‫ﻋﻦ‬ ‫اﻟﻤﻌﻠﻮﻣﺎت‬. Credit ‫اﺋﺘﻤﺎن‬ ‫ﻗﯿﻤﺔ‬ ‫ذا‬ ً‫ﺎ‬‫ﺷﯿﺌ‬ ‫اﻟﻤﻘﺘﺮض‬ ‫ﻓﯿﮫ‬ ‫ﯾﺴﺘﻠﻢ‬ ‫ﺗﻌﺎﻗﺪي‬ ‫اﺗﻔﺎق‬ ‫وﯾﻮاﻓﻖ‬ ‫اﻵن‬‫ﻣﻮﻋﺪ‬ ‫ﻓﻲ‬ ‫اﻟﻤﻘﺮض‬ ‫ﺗﺴﺪﯾﺪ‬ ‫ﻋﻠﻰ‬ ‫ﻻﺣﻖ‬. Credit Risk ‫اﻻﺋﺘﻤﺎن‬ ‫ﻣﺨﺎﻃﺮ‬ ‫ﻣﺴﺘﺜﻤﺮ‬ ‫ﻟﮭﺎ‬ ‫ﯾﺘﻌﺮض‬ ‫ﻗﺪ‬ ‫اﻟﺘﻲ‬ ‫اﻟﺨﺴﺎرة‬ ‫ﻣﺨﺎﻃﺮ‬ ‫أي‬ ،‫اﻟﺴﺪاد‬ ‫ﻋﻦ‬ ‫ﻣﻘﺘﺮض‬ ‫ﱡﻒ‬‫ﻠ‬‫ﻟﺘﺨ‬ ‫ﻧﺘﯿﺠﺔ‬‫أن‬‫ﻻ‬ ‫اﻟﻨﺤﻮ‬ ‫ﻋﻠﻰ‬ ‫اﻟﻤﺴﺘﺤﻘﺔ‬ ‫اﻟﺪﻓﻌﺎت‬ ‫ﺑﺴﺪاد‬ ‫ﯾﻘﻮم‬ ّ‫ﺮ‬‫اﻟﻤﻘ‬‫ر‬. Critical Success Factors ‫اﻟﺤﺎﺳﻤﺔ‬ ‫اﻟﻨﺠﺎح‬ ‫ﻋﻮاﻣﻞ‬ ‫أ‬ ‫ﯾﺠﺐ‬ ‫اﻟﺘﻲ‬ ‫اﻟﻤﮭﻤﺔ‬ ‫اﻷﻣﻮر‬‫اﻟﻤﻨﺸﺄة‬ ‫ﺑﮭﺎ‬ ‫ﺗﻘﻮم‬ ‫ن‬ ‫ﻧﺎﺟﺤﺔ‬ ‫ﺗﻜﻮن‬ ‫ﻟﻜﻲ‬.
  22. 22. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬ ( ‫آذار‬/‫ﻣﺎرس‬2011 ) ICMA Page 22 of 87 Copyright © 2011 ‫اﻟﻤﺼﻄﻠﺢ‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫اﻟﺘﻌﺮﯾﻒ‬ Cumulative Average- Time Learning Model ‫ﻧﻤﻮذج‬‫ﺗﺮاﻛﻤﻲ‬ ‫ﺗﻌﻠﻢ‬‫ﻣﺘﻮﺳﻂ‬ ‫اﻟﻮﻗﺖ‬ ‫اﻟﻮﻗﺖ‬ ‫ﻣﺘﻮﺳﻂ‬ ‫ﻓﯿﮫ‬ ‫ﯾﺘﺮاﺟﻊ‬ ‫ﺗﻌﻠﻢ‬ ‫ﻣﻨﺤﻨﻰ‬ ‫ﻧﻤﻮذج‬ ‫ﻓﯿﮫ‬ ‫ﺗﺘﻀﺎﻋﻒ‬ ‫ﻣﺮة‬ ‫ﻛﻞ‬ ‫ﻓﻲ‬ ‫ﺛﺎﺑﺘﺔ‬ ‫ﺑﻨﺴﺒﺔ‬ ‫اﻟﺘﺮاﻛﻤﻲ‬ ‫اﻟﻤﻨﺘﺠﺔ‬ ‫ﻟﻠﻮﺣﺪات‬ ‫اﻟﺘﺮاﻛﻤﯿﺔ‬ ‫اﻟﻜﻤﯿﺔ‬. Current Assets ‫ﻣﺘﺪاوﻟﺔ‬ ‫أﺻﻮل‬ ‫اﻟﻨﻘﺪ‬‫اﺳﺘﮭﻼﻛﮭﺎ‬ ‫أو‬ ‫ﺑﯿﻌﮭﺎ‬ ‫ﯾﺘﻮﻗﻊ‬ ‫أﺧﺮى‬ ‫وأﺻﻮل‬ ‫اﻟﻌﺎدﯾﺔ‬ ‫اﻟﺘﺸﻐﯿﻞ‬ ‫دورة‬ ‫أﺛﻨﺎء‬ ‫ﻧﻘﺪ‬ ‫إﻟﻰ‬ ‫ﺗﺤﻮﯾﻠﮭﺎ‬ ‫أو‬ ‫ﻟﻸﻋﻤﺎل‬. Current Cost ‫اﻟﺠﺎرﯾﺔ‬ ‫اﻟﺘﻜﻠﻔﺔ‬ ‫ﻋﻠﻰ‬ ‫اﻻﺳﺘﺤﻮاذ‬ ‫ﺗﻢ‬ ‫إذا‬ ‫اﻟﻤﻄﻠﻮﺑﺔ‬ ‫اﻟﻨﻘﺪ‬ ‫ﻛﻤﯿﺔ‬ ‫أﺻﻞ‬ ‫أو‬ ،‫ﻟﮫ‬ ‫ﻣﻤﺎﺛﻞ‬ ‫أﺻﻞ‬ ‫أو‬ ،‫ﻧﻔﺴﮫ‬ ‫اﻷﺻﻞ‬ ‫اﻟﺮاھﻦ‬ ‫اﻟﻮﻗﺖ‬ ‫ﻓﻲ‬ ،‫ﻣﻜﺎﻓﺌﺔ‬ ‫إﻧﺘﺎﺟﯿﺔ‬ ‫ﺑﻄﺎﻗﺔ‬ ‫ﯾﺘﻤﺘﻊ‬. Current Liability ٍ‫ر‬‫ﺟﺎ‬ ‫اﻟﺘﺰام‬ ‫ﺑﺎﺳﺘﺨﺪام‬ ‫ﺳﺪاده‬ ‫ﻣﺘﻮﻗﻊ‬ ‫أو‬ ‫ﻣﻄﻠﻮب‬ ‫اﻟﺘﺰام‬ ‫ﺧﻼل‬ ‫أو‬ ‫واﺣﺪ‬ ‫ﻋﺎم‬ ‫ﻏﻀﻮن‬ ‫ﻓﻲ‬ ‫ﺟﺎرﯾﺔ‬ ‫أﺻﻮل‬ ‫اﻷﻃﻮل‬ ‫اﻟﻤﺪة‬ ‫ﺗﻌﺘﻤﺪ‬ ‫أن‬ ‫ﻋﻠﻰ‬ ،‫اﻟﺘﺸﻐﯿﻠﯿﺔ‬ ‫اﻟﺪورة‬. Current Ratio ‫اﻟﺘﺪاول‬ ‫ﻧﺴﺒﺔ‬ ‫ﻗﺼﯿﺮة‬ ‫اﻟﻤﻼءة‬ ‫ﻟﻘﯿﺎس‬ ‫ﺗﺴﺘﺨﺪم‬ ‫ﻣﺎﻟﯿﺔ‬ ‫ﻧﺴﺒﺔ‬ ‫اﻷﺟﻞ‬) .ً‫ﺎ‬‫أﯾﻀ‬ ‫ﺗﺴﻤﻰ‬:‫اﻟﺴﯿﻮﻟﺔ‬ ‫ﻧﺴﺒﺔ‬( Customer Satisfaction ‫اﻟﻌﻤﻼء‬ ‫رﺿﺎ‬ ‫اﻟﻤﻨﺘﺠﺎت‬ ‫ﻋﻦ‬ ‫اﻟﻌﻤﻼء‬ ‫رﺿﺎ‬ ‫ﻟﻤﺪى‬ ‫ﻣﻘﯿﺎس‬ ‫اﻟﻤﻮرد‬ ‫ﻣﻦ‬ ‫ﻋﻠﯿﮭﺎ‬ ‫ﺣﺼﻠﻮا‬ ‫اﻟﺘﻲ‬ ‫واﻟﺨﺪﻣﺎت‬. Cycle Time ‫اﻟﺪورة‬ ‫زﻣﻦ‬ ‫ﻣﻦ‬ ‫ﻋﻤﻞ‬ ‫وﺣﺪة‬ ‫ﻟﻨﻘﻞ‬ ‫اﻟﻤﻨﻘﻀﻲ‬ ‫اﻟﻮﻗﺖ‬ ‫إﺟﻤﺎﻟﻲ‬ ‫ﯾﺤﺪده‬ ‫ﻟﻤﺎ‬ ً‫ﺎ‬‫وﻓﻘ‬ ،‫ﻧﮭﺎﯾﺘﮭﺎ‬ ‫إﻟﻰ‬ ‫ﻣﺎدﯾﺔ‬ ‫ﻋﻤﻠﯿﺔ‬ ‫ﺑﺪاﯾﺔ‬ ‫واﻟﻌﻤﯿﻞ‬ ‫اﻟﻤﻨﺘﺞ‬. Cyclical ‫دوري‬ ‫ﯾﺨﺘ‬ ‫ﺣﯿﺚ‬ ‫اﻻﺗﺠﺎھﺎت‬ ‫ﻣﻦ‬ ‫ﻧﻮع‬‫ﻣﺎ‬ ‫أﻣﺮ‬ ‫ﻠﻒ‬ )ً‫ﻼ‬‫ﻣﺜ‬ ‫ﻛﺎﻟﻤﺒﯿﻌﺎت‬(‫ﻣﻨﺘﻈﻢ‬ ‫ﻧﻤﻂ‬ ‫ﻓﻲ‬.‫ﺳﻠﺴﻠﺔ‬ ‫ﻣﺘﻜﺮرة‬. Database ‫ﺑﯿﺎﻧﺎت‬ ‫ﻗﺎﻋﺪة‬ 1.‫أو‬ ‫ﻣﻌﯿﻦ‬ ‫ﻟﻐﺮض‬ ‫ﻛﺎﻓﯿﺔ‬ ‫ﺑﯿﺎﻧﺎت‬ ‫ﻣﺠﻤﻮﻋﺔ‬ ‫ﻣﻌﯿﻦ‬ ‫ﺑﯿﺎﻧﺎت‬ ‫ﻣﻌﺎﻟﺠﺔ‬ ‫ﻟﻨﻈﺎم‬. 2.‫ﻣﺆﺳﺴﺔ‬ ‫أو‬ ‫ﻟﻨﻈﺎم‬ ‫أﺳﺎﺳﯿﺔ‬ ‫ﺑﯿﺎﻧﺎت‬ ‫ﻣﺠﻤﻮﻋﺔ‬. Data Communications ‫اﻟﺒﯿﺎﻧﺎت‬ ‫اﺗﺼﺎﻻت‬ ‫ﻣﻦ‬ ‫اﻟﻮﻇﯿﻔﯿﺔ‬ ‫اﻟﻮﺣﺪات‬ ‫ﺑﯿﻦ‬ ‫اﻟﺒﯿﺎﻧﺎت‬ ‫ﻧﻘﻞ‬‫ﺧﻼل‬ ‫اﻟﺒﯿﺎﻧﺎت‬ ‫ﻧﻘﻞ‬ ‫ﺑﺮوﺗﻮﻛﻮﻻت‬.
  23. 23. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬ ( ‫آذار‬/‫ﻣﺎرس‬2011 ) ICMA Page 23 of 87 Copyright © 2011 ‫اﻟﻤﺼﻄﻠﺢ‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫اﻟﺘﻌﺮﯾﻒ‬ Data Encryption ‫اﻟﺒﯿﺎﻧﺎت‬ ‫ﺗﺸﻔﯿﺮ‬ ‫إﻟﻰ‬ ‫اﻟﺒﯿﺎﻧﺎت‬ ‫ﻧﻘﻞ‬ ‫ﻋﻤﻠﯿﺔ‬ ،‫اﻟﺤﺎﺳﻮب‬ ‫أﻣﻦ‬ ‫ﻓﻲ‬ ‫ﻋﻠﻰ‬ ‫اﻟﺤﺼﻮل‬ ‫ﯾﻤﻜﻦ‬ ‫ﻻ‬ ‫ﺑﺤﯿﺚ‬ ‫ﻣﻔﮭﻮم‬ ‫ﻏﯿﺮ‬ ‫ﺷﻜﻞ‬ ‫ﻋﻠﯿﮭﺎ‬ ‫اﻟﺤﺼﻮل‬ ‫ﯾﻤﻜﻦ‬ ‫ﻻ‬ ‫أو‬ ،‫اﻷﺻﻠﯿﺔ‬ ‫اﻟﺒﯿﺎﻧﺎت‬ ‫اﻟﺘﺸﻔﯿﺮ‬ ‫ﻓﻚ‬ ‫ﻋﻤﻠﯿﺔ‬ ‫ﺑﺎﺳﺘﺨﺪام‬ ‫إﻻ‬. Data Warehouse ‫اﻟﺒﯿﺎﻧﺎت‬ ‫ﻣﺴﺘﻮدع‬ ‫ﻣﺮﻛ‬ ‫ﻣﺴﺘﻮدع‬‫أو‬ ‫اﻟﺒﯿﺎﻧﺎت‬ ‫أﺟﺰاء‬ ‫ﻟﺠﻤﯿﻊ‬ ‫ﺰي‬ ‫أﻧﻈﻤﺔ‬ ‫ﺗﺠﻤﻌﮭﺎ‬ ‫اﻟﺘﻲ‬ ‫ﻣﻨﮭﺎ‬ ‫اﻟﻤﮭﻤﺔ‬ ‫اﻷﺟﺰاء‬ ‫اﻟﻤﺆﺳﺴﺔ‬ ‫أﻋﻤﺎل‬. Database Management ‫اﻟﺒﯿﺎﻧﺎت‬ ‫ﻗﺎﻋﺪة‬ ‫إدارة‬ ‫اﻟﻤﺆﺳﺴﺔ‬ ‫ﺑﯿﺎﻧﺎت‬ ‫إدارة‬. Days Purchases in Payables ‫ﻓﻲ‬ ‫ﻟﻠﺴﺪاد‬ ‫اﻟﻤﺴﺘﻐﺮق‬ ‫اﻟﻮﻗﺖ‬ ‫اﻟﺪاﺋﻨﺔ‬ ‫اﻟﺬﻣﻢ‬ ‫اﻟﺬﻣﻢ‬ ‫ﻣﻦ‬ ‫اﻟﺠﺎري‬ ‫اﻟﻘﺴﻢ‬ ‫ﺗﻘﯿﺲ‬ ‫ﻣﺎﻟﯿﺔ‬ ‫ﻧﺴﺒﺔ‬ ‫اﻟﺪاﺋﻨﺔ‬. Days Sales in Inventory ‫ﻟﻠﻤﺒﯿﻌﺎت‬ ‫اﻟﻤﺴﺘﻐﺮق‬ ‫اﻟﻮﻗﺖ‬ ‫اﻟﻤﺨﺰون‬ ‫ﻓﻲ‬ ‫ﻛﻔﺎﯾﺘﮫ‬ ‫أو‬ ‫اﻟﻤﺨﺰون‬ ‫ﻟﻌﻤﺮ‬ ‫ﻣﻘﯿﺎس‬. Days Sales in Receivables ‫اﺳﺘﻐﺮاﻗﮭﺎ‬ ‫ﯾﺘﻢ‬ ‫اﻟﺘﻲ‬ ‫اﻟﻔﺘﺮة‬ ‫ﺑﺎﻟﺤﺴﺎب‬ ‫اﻟﻤﺒﯿﻌﺎت‬ ‫ﻟﺘﺤﺼﯿﻞ‬ ‫اﻷﯾﺎم‬ ‫ﻋﺪد‬ ‫ﻟﻤﺘﻮﺳﻂ‬ ‫ﻣﻘﯿﺎس‬‫اﺳﺘﻐﺮاﻗﮭﺎ‬ ‫ﯾﺘﻢ‬ ‫اﻟﺘﻲ‬ ‫ﺑﺎﻟﺤﺴﺎب‬ ‫اﻟﻤﺒﯿﻌﺎت‬ ‫ﻟﺘﺤﺼﯿﻞ‬) .ً‫ﺎ‬‫أﯾﻀ‬ ‫ﯾﺴﻤﻰ‬: ‫ﻣﺘﻮﺳﻂ‬‫اﻟﺘﺤﺼﯿﻞ‬ ‫ﻓﺘﺮة‬( Debt Ratio ‫اﻟﺪﯾﻦ‬ ‫ﻧﺴﺒﺔ‬ ‫ﻣﻨﺸﺄة‬ ‫اﺳﺘﺨﺪام‬ ‫ﻣﺪى‬ ‫ﻟﻘﯿﺎس‬ ‫ﺗﺴﺘﺨﺪم‬ ‫ﻣﺎﻟﯿﺔ‬ ‫ﻧﺴﺒﺔ‬ ‫ﻟﻠﺪﯾﻦ‬) .ً‫ﺎ‬‫أﯾﻀ‬ ‫ﺗﺴﻤﻰ‬:‫إﺟﻤﺎﻟﻲ‬ ‫إﻟﻰ‬ ‫اﻟﺪﯾﻦ‬ ‫ﻧﺴﺒﺔ‬ ‫اﻷﺻﻮل‬( Debt-to-Equity Ratio ‫ﺣﻘﻮق‬ ‫إﻟﻰ‬ ‫اﻟﺪﯾﻦ‬ ‫ﻧﺴﺒﺔ‬ ‫اﻟﻤﻠﻜﯿﺔ‬ ً‫ﺎ‬‫ﻣﻘﺴﻮﻣ‬ ‫اﻟﺪﯾﻦ‬ ‫ﺑﺈﺟﻤﺎﻟﻲ‬ ً‫ﻼ‬‫ﻣﻤﺜ‬ ‫ﻟﻺﻗﺮاض‬ ‫ﻣﻘﯿﺎس‬ ‫اﻟﻤﻠﻜﯿﺔ‬ ‫ﺣﻘﻮق‬ ‫ﻋﻠﻰ‬. Debt to Total Assets Ratio ‫إﺟﻤﺎﻟﻲ‬ ‫إﻟﻰ‬ ‫اﻟﺪﯾﻦ‬ ‫ﻧﺴﺒﺔ‬ ‫اﻷﺻﻮل‬ ‫ﻣﻨﺸﺄة‬ ‫اﺳﺘﺨﺪام‬ ‫ﻣﺪى‬ ‫ﻟﻘﯿﺎس‬ ‫ﺗﺴﺘﺨﺪم‬ ‫ﻣﺎﻟﯿﺔ‬ ‫ﻧﺴﺒﺔ‬ ‫ﻋﻠﻰ‬ ً‫ﺎ‬‫ﻣﻘﺴﻮﻣ‬ ‫اﻟﺪﯾﻦ‬ ‫ﺑﺈﺟﻤﺎﻟﻲ‬ ً‫ﻼ‬‫ﻣﻤﺜ‬ ،‫ﻟﻠﺪﯾﻦ‬ ‫اﻷﺻﻮل‬ ‫إﺟﻤﺎﻟﻲ‬) .ً‫ﺎ‬‫أﯾﻀ‬ ‫ﺗﺴﻤﻰ‬:‫اﻟﺪﯾﻦ‬ ‫ﻧﺴﺒﺔ‬( Debt Security ‫اﻟﺪﯾﻦ‬ ‫ﺿﻤﺎن‬ ‫اﻟﺪﯾﻦ‬ ‫ﺑﺘﺴﺪﯾﺪ‬ ‫ﺧﻄﻲ‬ ‫ﺗﻌﮭﺪ‬.ً‫ﻼ‬‫ﻣﺜ‬:‫ﺳﻨﺪ‬ ‫أو‬ ‫ﺻﻚ‬ ‫ﻛﻤﺒﯿﺎﻟﯿﺔ‬ ‫أو‬. Decentralization ‫اﻟﻼﻣﺮﻛﺰﯾﺔ‬ ‫ﺑﺄدﻧﻰ‬ ‫اﻟﻌﻠﯿﺎ‬ ‫اﻹدارة‬ ‫ﻓﯿﮫ‬ ‫ﺗﺤﺘﻔﻆ‬ ‫ﺗﻨﻈﯿﻤﻲ‬ ‫ھﯿﻜﻞ‬ ‫واﻟﺴﯿﺎﺳﺎت‬ ‫ﺑﺎﻟﻌﻤﻠﯿﺎت‬ ‫اﻟﺘﺤﻜﻢ‬ ‫ﻣﻦ‬ ‫ﻣﺴﺘﻮى‬ ‫اﻟﻔﺮدﯾﺔ‬.

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