,;al>oI cl>lboI _gol8

English word Arabic word

Account .l.>
Account Balance .l.>Il i,
Accountant ..l>oIl
Accountants c..l>oIl
Accounting ..l>oIl
Accounting Assumptions (Postulates) l _sIl ,..l>oIl .ll.Vl
Accounting changes ,..l>oIl .l,a.Il
Accounting Concepts ,..l>oIl ,,lsoIl - ,..l>oIl c>l.oIl
Accounting Constraints ,..l>oIl >,sIl - ,..l>oIl .l>i>oIl
Accounting Cycle ,..l>oIl eiIl
Accounting Elements ,..l>oIl l.aIl
Accounting Equation ,..l>oIl I>laoIl
Accounting income _>iIl ) _.Il ( _..l>oIl
Accounting Information ,..l>oIl .loIaoIl
Accounting Objectives ,..l>oIl .liVl
Accounting Period (Periodicity) ,..l>oIl e.sIl - ,IloIl e.sIl
Accounting Policies ,..l>oIl .l.l,.Il
Accounting principles ,..l>oIl c>l.oIl
Accounting Principles Board (APB) _,oVl ..l>oIl c>l.o _I>o
Accounting Procedures ,..l>oIl .l:l>\l
Accounting Research Bulletins ,..l>oIl .>.Il .l..
Accounting Standards ,..l>oIl ,,laoIl
Accounting System _..l>oIl ,lL.Il
Accounts Payable _,..liIl .l.l.>
Accounts Recievable :VoaIl .l.l.> - c.,ioIl
Accrual accounting ..l>oIl _ ls>..Vl _l.l
Accrual Basis of Accounting _..l>oIl ls>..\l _l.l
Accrued Expenses iIl s>..o .lo
Accrued Revenues _.sIl s>..o .l>l,|
Accumulated depreciation :V..Vl o>o
Acquisition cost :l..Vl sI.
Actual Basis of Accounting _..l>oIl ls>..Vl _l.l
Adjusted Trial Balance UiaoIl a>loIl cl,o
Adjusting Entry ,.. i,
Adjustment ,..
Administrative Expenses ,l>\l .loIl
Adverse Opinion l _.c
Allocation ,. ) _,>. (
Allowance _>o
Allownce for doubtful Account l, :.oIl c,iIl _>o
American Accounting Assosiation ,,oVl ..l>oIl ,ao>
American Institute of Certified Public Accountants
(AICPA)
o>oIl _,,..lsIl _,..l>oII _,oVl
Amortization >ls...l
Annual financial statements ,..Il ,IloIl ,.lsIl
Annual reports ,.. ,ls.
Assets UVl
Assurance Services i,l.Il .loi> - .llsIl i>.o _>l _o .loIaoIl _,.>.I cIs..o c,.o lois, .loi>
Attribute s l ,l> e,oo
Audit Report a>loIl ,s.
Auditing a>loIl - .l.l.>Il _,i.
Auditor .l.l.>Il _io
Available for Sale Securities ,.II >l.o ,Ilo ll
Bad Debts oiao c,>
Balance Sheet ,ooaIl ,.l,oIl - _IloIl oIl o.l
Bargain purchase option > o a.. :l.Il _>
Basic Accounting Assumptions ,.,.Il ,..l>oIl _sIl
Basic Accounting Principles ,.,.Il ,..l>oIl c>l.oIl
Basis of Consolidation ,IloIl ,.lsIl i,>. _.l
Board of Directors el>\l _I>o
Bonds Discount .li..Il li| ,>
Bonds Premium .li..Il li| eVc
Bonds .li..Il
Book Value ,.iIl o,sIl
Budget ,,is. .lo
Business Entity el..oIl ) ei>Il ( ,>l.Vl
Business Transaction ,l>. ,Ioc
Business Combination .l.Il ,lo.l
Buyer / Lessor ..oIl / >oIl
Call Provision :lci..Vl L. - .li..Il el.ooIl ,.VI
Capital UloIl _l
Capital Account UloIl _l .l.>
Capital expenditure ,Ilo.l ss.
Capital Expenditures ,Ilo.lIl .lss.Il
Capital Gains ,Ilo.l ..lo - ,Ilo.l _l.l
Capital leases _Ilo.lIl l>,\l >sc
Capital Losses ,Ilo.l .l.>
Capital UloIl _l
Capitalization Io.
Capitalization of leases l>,\l >sc Io.
Carrying Value ,.iIl o,sIl
Cash Basis of Accounting is.Il _l.Vl _..l>oIl
Cash Budget ,is.Il .loIl - ,is.II ,,is.Il ,.l,oIl
Cash Equivalents ,is.Il U>la, lo
Cash flow .is. _i.
Cash Flow from operations ,I,a..Il .l,IoaIl _o ,is.Il .lsi.Il
Cash Flows Statement o.l ,is.Il .lsi.Il
Cash Flows ,is.Il .lsi.Il
Cash Inflows I>liIl ,is.Il .lsi.Il - ,is.Il >lo
Cash Outflows - use of cash >l>Il ,is.Il .lsi.Il - ,is.Il .loli>..l
Cash is.Il - ,is.Il
Certified Public Accountant ei>.oIl .l,VIl _ ..l>oIl .o ..> _>oIl _..lsIl ..l>oIl
Chartered Accountant _..l ..l>o - ei>.oIl IooIl _ l.Ilc
Classification .,..Il - .,..Il
Closing Exchange Rate Uls\l . a.
Collected Payments oI..oIl .laiIl
Combined Financial Statements ao>oIl ,IloIl ,.lsIl
Common Stock Holders ,>laIl ,.Vl Io>
Common Stock ,>laIl ,.Vl
Company .
Comparability .lsoIl ,I.l
Comparable data .lsoII I.l .l.l,.
Comparative Balance Sheet .lsoIl ,.l,o
Comparative Financial Statements .lsoIl ,IloIl ,.lsIl
Comparative Income Statement .lso _>> o.l
Completed Contract Method ol.Il >saIl s,L
Compliance Audit clc>\l _,i. - .,ao _,.lsI l.s.lLo .,> _o oL.oI ,IloIl .V>.Il _,i. l a>lo
Components of share holders equity ,IoIl s> .l.o ) _,ol.oIl (
Conceptual Formulation ,L.Il cl,Il
Conceptual framework . lLl
Conservation Ls>.Il
Conservatism (prudence) Ls>.Il ) i>Il L,>Il (
Conservatism i>Il L,>Il .l,. - Ls>.Il
Consilidation _loi.|
Consistency .l..Il
Consistency Principle l..Vl li.o - .l..Il
Consistency .l..Il - l..Vl
Consolidated Accounting Entities >oi.oIl ,..l>oIl .li>Il
Consolidated Financial Statements ei>oIl ,IloIl ,.lsIl
Consolidation Procedures ,IloIl ,.lsIl i,>. .l:l>|
Consonlidated Balance Sheet ei>oIl _IloIl oIl o.l
Constant-Dollar Financial Statements ..l>.o is. ei> _l.l _Ic ,IloIl ,.lsIl
Construction revenues i,,..Il >sc .l>l,l
Contingent gains and losses Io.>oIl .l.>Il ..loIl
Contingent liability (contingency) _o.>o ,l.Il
Contra Account _.lso .l.> - _.c .l.>
Contributed Capital . ,l.oIl UloIl _l
Control eL,.Il
Controlling Enterprise eL,.oIl el..oIl
Controlling Interest eL,.Il >
Conversion _,>.Il ,I.l - ,>lc ,.l _I| .li.. l el.oo ,.l _o
Convertable Bonds ,>lc ,.l _I| U>.II I.l .li..
Convertible Stock Preferred ,>lc ,.l _I| U>.II I.l el.oo ,.l
Copyright .,Il.Il _>
Corporate Earnings ol.oIl .l.Il _l.l
Corporation ol.o .
Cost sI.
Cost to Cost basis sI.Il . _I| . sI.Il s,L
Cost / Benefit Relationship sI.Il i, / as.oIl - as.oIl _o _l sI.Il c. cl .>, l
Cost Estimates .,Il.Il .l,is.
Cost of Goods Sold cl.oIl cl.Il sI.
Cost Principle sI.Il li.o
Cost Recovery Method sI.Il >l>..l s,L
Credit .l.>Il _Ic - _.liIl ..l>Il
Creditors c..liIl
Current- Non Current Method Ili.oIl ,c Ili.oIl >..Il s,L
Current assets Ili.o Ul
Current Assets Ili.oIl UVl
Current Cost Accounting ,l>Il sI.Il _l.l _Ic ..l>oIl
Current Cost Approach ,l>Il sI.Il _>io
Current Cost ,l>Il sI.Il - ,Ili...Vl sI.Il
Current Exchange Rate l>Il .Il a.
Current Liabilities Ili.oIl .lol.IVl
Current Purchasing Power ,l> ,.l. e
Current Rate Method l>Il .Il a. s,L
Data Collection .l.l,.Il ,o>.
Date of Declaration ,.Vl _l.l ,. _c cVc\l _,l.
Date of Payment ,.Vl _l.l > _,l.
Date of Record .Il .iI V>.o ,l.oIl , c, iIl _,l.Il
Dealers :V - _, o>
Debenture Bonds _.,c clo ci. .li..
Debit (Dr.) _,ioIl ..l>Il
Debt Securities ,aIl _Ic c,> _.o. ,Ilo ll
Debtors c.,ioIl
Deferred expenditure I>o .lss.
Deffered Gross Profit _>oIl _.Il _Ilo>| - _s>oIl ,c _.Il _Ilo>|
Deficit >c - .Il.Il.
Departmental Contribution Margin ,.sII ,i>Il ol.oIl
Depletion >ls.Il - ,a,.LIl >loIl l ,>l>..Vl UVI
Depreciable cost :V..VI I.lsIl sI.Il
Depreciation :V..\l
Depreciation Expense :V..Vl .o
Depreciation Methods :V..Vl L
Design ,,o.
Development ,L.Il
Direct Cost e.l.o sI.
Direct Costing System e.l.oIl .,Il.Il ,lL.
Direct financing leases (US) _I,o.Il l>,\l >sc
Direct Method ,.l.oIl ,is.Il _l .l..>V e.l.oIl s,LIl
Direct ownership e.l.o ,Io
Direct Quotation .l.oIl .I.Vl. .Il a. i,i>.
Disclaimer of Opinion l :lLc| ,ic
Disclosure _l\l
Discontinued operations eia...o L..l
Discount ,>
Discount Premium sIl .Il a. _>Vl .Il a. _,. sIl liso
Discount Rate ,>Il Uiao - ,.>Il Uiao
Dividend _l.l .la,.
Drilling .,s..Il
E-Commerce ,..I\l el>.Il
Earned Surplus >.>oIl _.lsIl
Earning of Revenue >l,\l .l..l
Earnings _l.l
Earnings per share (EPS) ,.Il ,>. ) ,.Il _Ic i.laIl (
Economic Benefits ,>l.Vl l.oIl
Economic Entities .l..oIl ) .li>Il ( ,>l.Vl
Economic Entity Assumption Is..oIl ,>l.Vl ei>Il _
Economic life >l.\l oaIl
Effective interest method a. s,L i.l.Il ei.lsIl
Effective Interest Rate _IasIl ei.lsIl Uiao
Entity concept ,..l>oIl ei>Il ,so
Entry Value Method _VI ,IV>\l o,sIl s,L
equipment .liao
Equity (Owners equity) ,IoIl s>
Equity Method ,IoIl _> s,L - ,IoIl ...
Equity Securities ,Io s> _.o. ,Ilo ll
Estimated Liability isoIl ,l.IVl
Estimated Price _l.l a. - ,is. a.
Evidence _,I>
Exchange Conversion Losses ,..>l .Voc _,>. .l.>
Exchange Rates .Il la.l
Exchange Transaction ,I>l.. ,Ioc
Executory cost isaIl i,s.. sI.
Exit Value Method _VI ,a,.Il o,sIl s,L
Expected loss on Contract isaIl _c a.oIl el.>Il
Expenditure ss.
Expense .o
Exploration .l...Vl
Exposed Net Asset Position .... l.. iIl ,l.IVl o, _>Vl o, _,. sIl
Extraction _l>..Vl
Extractive Industries ,>l>..Vl .lcl.Il
Extraordinary Items ,>lc ,c >.. - ,.l....l >..
Fair value I>laIl o,sIl
Feedback Value ,.aIl ,ia.Il o,
Finacial Accounting Standards Board (FASB) ,IloIl ..l>oIl ,,lao _I>o - l,ol _
Finacial Forecast _IloIl ...Il
Finance charge _,o. sI.
Finance Lease (UK) _I,o.Il l>,\l
Financial Accounting ,IloIl ..l>oIl
Financial assets ,Ilo Ul
Financial liabilities ,Ilo ,>
Financial Reporting ,IloIl ,ls.Il .. - _IloIl ,Vc\l
Financial statements ,IloIl ,.lsIl
Financing Activities ,I,o.Il L..Vl
First-in-first-out (FI FO) Vl >l Vl >lIl s,L
Fiscal Year ,IloIl ..Il
Fixed Asset ..l.Il _Vl
Fixed Asset Depreciable Cost :V..VI I.lsIl ..l.Il _Vl sI.
Fixed Price Contracts lsI. >i>oIl a.Il .l> >saIl
Foreign Currencies ,..>l .Voc
Foreign Currency Statements ,..>Vl IoaIl. l.o, i,i>. ,. ,Ilo ,Ioc
Foreign Exchange Rate ,..>Vl .VoaII .Il a.
Foreign Transaction i,i>. ss ,..>Vl IoaIl. l.o,
Format ,IloIl o.lsIl _c _.
Forward Exchange Contract _>l . isc
Forward or Future Exchange Rate ls..o >i>oIl .Il a.
Franchise Agreement Obligations l,.oVl ,ls.V ,.i.oIl .lol.IVl
Free Exchange Rate >Il .Il a.
Freight-in _>liII _s.Il sI.
Full Disclosoure Principle ,l.Il _lVl li.o
Functional Currency ,s,LIl IoaIl
Functional Requirements ,s,L .l.IL.o
Funds UloVl
Future Benefits l.oIl ,I.s..oIl
Gains ..lo
General Price Index la.VI ,laIl ...oII _.l,sIl ,Il
General Price Level Adjusted Historical Cost (GPLA) IiaoIl ,>,l.Il sI.Il _>io
General Price Level la.VI ,laIl ...oIl
Generally Accepted Accounting Principles (GAAP) looc I.soIl l,Ic .la.oIl ,..l>oIl c>l.oIl
Generally Accepted Auditing Standards (GAAS) looc I.soIl l,Ic .la.oIl _,i.Il ,,lao
GNP Implicit Price Deflator _Ilo>\l _.l.II _.l,sIl ,Il _osIl
Going Concern (Continuity) .oIl ,lo..l _
Goodwill e.Il
Gross Income _>iIl _o>o
Gross investment _Ilo>\l lo...Vl
Gross margin _.Il _ol
Gross margin percentage _.Il _ol ...
Gross Profit _o>o _.Il
Group co>o
Group Intercompany Transactions ei>lIl co>oIl .l..o _,. I>l..oIl .l,IoaIl
Guarantee Allowance cloIl .l>o
Guaranteed residual Value .ooIl els.oIl o,sIl
Hedging IoaIl a. ,a. Ll>o ..>.
Held-to- maturity securities ls>..Vl _,l. _I| Ls>. ,Ilo ll
Hire Purchase l>,\l :l.Il
Hire Sale l>,\l ,.Il
Historical cost ,>,l.Il sI.Il
Historical Exchange Rate ,..>Vl IoaII _>,l.Il .Il a.
Holding Company .lsIl .Il
Holding Gains el,>Il ..lo
Holding Losses el,>Il .l.>
Identifiable ,,o.II ,I.lsIl
Impairment L.Il
Impairment of securities ,IloIl lVl o, _ _ls>.Vl
Implicit interest rate (lessor) ei.lsIl a. ,.oIl ) >oIl (
Improvement _,.>.
Inception of the lease l>,\l el.. _,l.
Income (Net income) _>iIl ) _>iIl _l (
Income statement _>iIl o.l
Income Tax _>iIl .,
Income _>>
Incremental borrowing rate (lessee) >l..oII _l\l _l.Vl _Ic ei.lsIl a.
Independent _s..o
Indirect Method ,.l.oIl ,is.Il _l i,i>.I e.l.oIl ,c s,LIl ) oi>..oIl ( ,I,a..Il L..Vl _o
Indirect ownership e.l.o ,c ,Io
Indirect Quotation .Il a. .l.oIl ,c .I.Vl.
Industry Practice ,cl.Il .looIl
Inflation ,>.Il
Inflation Accounting ,>.Il _c ..l>oIl
Information Risk s,> ,c .llsIl >l>.\ Ioa..oIl .loIaoIl cl _o eL>Il
Initial direct costs sI.Il l>,\l isaI e.l.oIl
Initial Franchise Fee l,.oVI _.li..Vl ,Il
Input Method ,lo.\l ... i,i>. _ .V>ioIl .I.l
Installment Purchase L,.s.Il. :l.Il
Installment Sale L,.s.Il. ,.Il
Intangible asset _oIo ,c _l
Intangible Assets .oIo ,c Ul
Intangible _oIo ,c
Integral periods .l.sIl _ol.
Intercompany Elimination >oi.oIl .l.Il _,. I>l..oIl .l,IoaIl >la...l
Intercompany Liablities >oi.oIl .l.Il _,. I>l..oIl .lol.IVl
Intercompany Transactions >oi.oIl .l.Il _,. I>l..oIl .l,IoaIl
Interest ei.lsIl
Interim financial statements (reports) ,.l ) ,ls. ( ,I>o ,Ilo
Internal Accounting Standards (IAS) ,IiIl ..l>oIl ,,lao
Internal Auditing _I>liIl _,i.Il
Internal Control System ,I>liIl .lIl ,lL.
Internal Revenue Service (IRS) _,oVl _>iIl ., ..o
International Accounting Standards Committee (IASC) ,IiIl ..l>oIl ,,lao .>I
International Standards on Auditings (ISAs) ,IiIl _,i.Il l,ao
Inventory c>oIl - cl.Il
Investing Activities ,lo...Vl L..Vl
Investment lo...l
J ournal ,o,Il .>
Last-in-first-out Vl >l l,>l >lIl s,L
Lease payment receivable l>,\l >sc .,io
Lease payments l>,\l .la>
Lease term l>,\l e.
Leased asset >l..o _l
Leasee >l..oIl - l>,Vl >sc
Legal life _olL.Il oaIl ) _..lsIl (
Lessor >oIl
Letters of Credit ,.. .l>lo.cl - ,i...o .l>lo.cl
Levarage _IloIl Il
Liabilities ,> ) .lol.Il (
Local Currency ,I>oIl IoaIl
Long-term assets _>Vl I,L Ul ) Ili.o ,c (
Long-term liabilities _>Vl I,L ,> ) Ili.o ,c (
Long Term Construction Contracts _>Vl I,L :l..\l >sc
Long Term Investment _>Vl _,L lo...l
Long Term Liabilities _>Vl I,L .lol.I|
Lower-of-cost-or-market (LCM) rule _l lo,l sI.Il l .Il eicl
Maintanance of Nominal Capital _o.Vl UloIl _l _Ic Ll>oIl
Maintanance of Real Capital _s,s>Il UloIl _l _Ic Ll>oIl
Majority ,.IcVl
Market .
Market Research _,..Il .>.
Market Testing .Il .ll..>l
Market Value o,sIl ,.Il
Marketable Debt Securities ,IloIl lVl - >l..l _. _Ic
Marketable Equity Securities ,.l _. _Ic ,IloIl lVl
Matching Principle I.lsoIl li.o - .loIl. .l>l,\l
Material Misstatement ,>lo :lL>l
Materiality ,...Il ,oVl - ,>loIl
Maturity Date ls>..Vl _,l.
Maturity ls>..l
Measurement Basis _l,sIl _l.l
Measurement Bias _l,sIl ,>. - _l,sIl .l>.l
Measurement Unit _l,sIl ei>
Merchandise Inventory _aI.Il c>oIl
Minimum lease payments l>,\l .laiI _.>Vl i>Il
Minority Interest ,IVl >
Mix of Sales .la,.oIl _,o
Molds .IlsIl
Monetary- Non Monetary Method ,is.Il >..Il s,L / ,is.Il ,c
Monetary Items >..Il ,is.Il
Monetary Unit Assumption _l,sII >s.Il ei> _
Monetary ,is. - is.
Mortgage _Il
Multinational Corporations ,..>Il e>ia.o .l.Il
Net Assets UVl _l - .lol.I\l o>o UVl o>o _,. sIl
Net Cash Flows ,is.Il .lsi.Il _l
Net Income _>iIl _l
Net investment lo...Vl _l
Net Realiable Value ,I,>.Il ,o,sIl _l
Net Realizable Value _s>.II I.lsIl ,a,.Il o,sIl _l
Net Working Capital _l _l _olaIl UloIl
Neutrality >l,>Il
Nominal Value ,o.Vl o,sIl
Non-Interest Bearing Note ei.l _o>. V ,l>.
Non cancelable leases :laI\I I.lsIl ,c l>,\l >sc
Non Controling Interest eL,.oIl ,c ,IoIl s> >
Nonmonetary I tems ,is.Il ,c >..Il
Normal capacity ,>laIl lLIl
Notes Payable iIl ll
Notes Receivable _.sIl ll
Objectivity ,coIl
Official or Fixed Rate ,..>Vl IoaII ..l.Il l _o.Il .Il a.
Operating activities ,I,a..Il L..Vl
Operating Expenses ,I,a..Il .,loIl
Operating Income .l,IoaIl _. - _I,a..Il _.Il
Operating leases _I,a..Il l>,\l >sc
operation ,Ioc - _,a..
Operational Audit a>lo ,IlasIl e:lsIl ,,,s.I oL.oI ,I,a..Il .l:l>\l
Organization Cost _,.l.Il .,Il.
Organization Period :l..\l I>o
Other-than- temporary impairment .o ,c _ls>.l
Output Method l>.\l ... i,i>. _ .l>>oIl .I.l
Owners Equity .oIl .l>l s>
Paid in Capital UloIl _l _c e>l, _lVl UloIl _l
Parent Company ,Vl .Il
Partnership _ol. . - _l>.l
Patent l.>l e:l.
Peer Review _,sio a>lo e:lsIl .l ,lL.. lol.Il .,> _o _,i. .I > _.. _,,..l
Pension icls.
Percentage of Completion Method ,lo.\l ... l l>.\l ...
Percentage of Completion Principle l>.\l ... li.o
Periodic inventory system .iIl c>oIl ,lL.
Pilot Plants ,.,>.Il ,cl.Il .li>Il
Planning L,L>.Il
Plant Assets _>Vl I,L .oIl Ul
plant Ul - .o _
Post-balance-sheet events s>VIl .li>Vl
Pre-operating Cost _,a..Il _. lo .,Il.
Prediction ...
Predictive Value ,...Il o,sIl
preferred Stock el.ooIl ,.Vl
Premium li| eVc
Prepaid Expenses loiso cio .lo
Prepaid Insurance loiso io _,ol.
Price Index la.VI _.l, ,
Price Level Changes la.VI ,laIl ...oIl _ .l,a.
Prior-period adjustments s.l. .l.. .l,..
Processes _.lLIl
Production Lines _l..\l LL>
Productive Life _>l..\l oaIl
Profit Margin _.Il _ol
Profit Maximization _.Il ,,La.
Profit _.
Profitability ,>.Il
Promissory Note _. ll - .Vl,.o
property .lI.oo
Prototypes ,IVl _>lo.Il
Public Accountant _..l ..l>o
Purchase allowance .l,..oIl .l>o.o
Purchase discount :l.Il ,>
Purchased Goodwill el..oIl e.Il
Purchases Allowances .l,..oIl .l>o.o
Purchases Returns .l,..oIl .l>>o
Purchases .l,..o
Qualified Opinion i,so l
Qualifying Assets _oIl _Vl
Qualitative Characteristics of Accounting Information ,..l>oIl .loIaoII ,c.Il .lsIl
Qualitative _c.
Quality Control _,>Vl :VoaIl el>. ,.oIl l.l,I.o. ,.I. .Il cl il.II _,i.Il .l. la... L
Quantitative _o
Quantity Discount ,o ,>
Readily determinable fair value _.. li,i>. _o, I>lc o,
Readily marketable securities sIl Uli.II I.l ,Ilo ll
Realizable Value _s>.II I.lsIl o,sIl
Realization _s>.Il
Realization Principle _s>.Il li.o
Realized holding gains and losses ss>oIl .l.>Il ..loIl
Realized Income _s>oIl _.Il l _s>oIl _>iIl
Related party transactions VaIl .> o .l,IoaIl
Relevance o:VoIl
Reliability ,.lol >lo.cVl ) ,>lo.cVl ( - ,.oIl
Reliable .o
Rent l>,| a>
Replacement Cost Uli...\l sI. l UV>\l sI.
Reporting Currency ,Vl .II ,I>oIl IoaIl l ,s.Il Ioc
Representation _c
Representiational Faithfullness >lIl _aIl
Research .>.Il
Reserves .l,Ll,.>l
Residual value els.oIl o,sIl
Responsibility Accounting ,I.oIl ..l>o
Retained Earnings ao>oIl _l.Vl - e>.>oIl _l.Vl
Returns .l>>oIl
Revaluation ,,s. e>lcl
Revenue .l>l,\l
Revenue Estimates .l>l,\l .l,is.
Revenue from Franchises l,.oVl , .l>l,|
Revenue Realization >l,\l _s>.
Revenue Realization Principle >l,\l _s>. li.o
Revenues .l>l,l
risk eLl>o
Routine or Periodic Alterations ,.sIl l e.oIl .,.Il .l,,a.Il
Sale - type leases (US) l>,\l ,.Il >sc
Sale lease backs l>...\l ,. ,.Il >sc
Sale with Right to Return a,.oIl I.Il > _> o ,.Il
Sales Allowances .la,.oIl .l>o.o
Sales Discount .la,.oIl ,>
Sales Returns .la,.oIl .l>>o
Sales .la,.o
Salvage Value _>l..\l eoc ,l. ia. _VI ,l.Il o,sIl - ,i,>.Il o,sIl
Second-degree relatives ,.l.Il >iIl _o .ll
Securities and Exchange Commission (SEC) _,oVl ,IloIl lVl _I>o
Segment ,.
Segmental reporting ,clLsIl ,ls.Il
Seller / Lessee .l.Il / >l..oIl
Selling Expenses ,.Il .,lo - ,.Il .lo
Selling Price ,.Il a.
Settlement Date _,>.Il _,l. i,i..Il l
Shareholders (Stockholders) col.oIl
Shareholders equity _,ol.oIl s>
Short Term Contracts _>Vl e, .l:l..| >sc
Significant influence Ula ,.l.
Similar Asset _.looIl _Vl
Sister company s,s. .
Specific- unit-cost method e,ooIl .li>Il s,L
Spot Rate l .Il a. _.Vl U>l..Il
Standard Costs ,l,aoIl .,Il.Il
Statement of changes in Owners' Equity o.l ,IoIl s> _ .l,a.Il
Statements of Financial Accounting Standards (FASB) _,oVl ,IloIl ..l>oIl ,,lao _I>o .l..
Statements on Auditing Standards (SASs) I.soIl _,i.Il ,,lao .s.I ,,oVl _,,..lsIl _,sioIl ,ao> _o i. .l>l| looc
Stock Authorization and Issuance ,.Vl Ulo _lI li\l _,.Il
Stock Dividends lis. _,I ,.l _. _Ic ,.l _l.l
Stock Premiums UloIl _l li| eVc
Stock ,.Vl Ulo _l
Strategic Systems Audit
_s,i. _>io .lVaIl .l,IoaIl ,>,.l..Vl .,> _o _,oaIl _oc .,. , _Ic io.a,
,>l>Il
Strategy ,>,.l..l
Subsidiary a.l.Il el..oIl
Subsidiary company a.l. .
Tax - Taxation .,
Technical Feasibility ,.sIl .i>Il
Techniques .,Il.l
Temporal Method ,.oIl s,LIl ,..>Vl ,IloIl ,.lsIl o>.I
Timeliness ..l.oIl .,.Il - i,>Il .,.Il
Tools .l>l
Trade Discount l>. ,>
Transaction ,Ilo ,Ioc
Transaction Adjustments l .l,.. ,..>Vl ,IloIl ,.lsIl o>. .l
Transaction Date ssIl :l>| _,l.
Transfers between categories of investments lo...Vl .lco>o _,. .V,>.Il ) ,IloIl lVl .,.. e>lc| (
Translated Financial Statements o>.o ,Ilo ,.l
Translation Gains ,..>Vl IoaIl. eiaoIl ,IloIl ,.lsIl o>. ..lo
Translation Losses ,..>Vl IoaIl. eiaoIl ,IloIl ,.lsIl o>. .l.>
Trial Balance a>loIl cl,o
Uncertainty il.Il ,ic
Unconfirmed (Unrealized) Profits (Losses) _l.Vl ) .l.>Il ( ss>oIl ,c
Understandability ,sIl ,I.l
Unearned interest revenue ...oIl ,c ei.lsIl .l>l,|
Unearned Revenue ...o ,c >l,|
Unguaranteed residual value .ooIl ,c els.oIl o,sIl
Unit of Measure ,IloIl ,.lsIl .l>so l. _ls. _.Il IoaIl ei>
Unrealized holding gains and loss ss>oIl ,c .l.>Il ..loIl
Unrealized Loss ss>.o ,c el.>
Unrealized Profit - Unrealized Gain _s>.o ,c _.
Utilities Expenses .lo ,oi>Il l.oIl - _I| :l.Il :loIl _.o
Valuation ,,s.
Verifiability >Il _s>.Il ,I.l
Voting stock .,.Il _ _>Il lI ,.l
Weighted average method _>oIl L..oIl s,L
Whole Sale Price Index _.l,sIl ,Il Io>Il la.V
Wholy Owned Subsidiary _olIl. Ioo a.l. el..o
Working Capital _olaIl UloIl _l
Working Papers _oaIl ll
Worksheet _oc
Yield .,