مصطلحات محاسبية

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Absolute
Monopoly

.
Abundance
Economy
.

.
Acceleration
Clause .

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Acceleration

Principle

" :
.
Acceptance

Check

.
Acceptance

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"
Credit .

".
Accountancy
" ".
Accountant :

.
" "
" " " ".
Accounting

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"
Accounting
Cycle

.
Accounting
Methods :

.
Accounts " " .

Payable

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"".
"
"
Accounts
Receivable
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Accrual Basis 1
of Accounting

.

Accrued
Revenues .
Active
Balance .

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Actual Cost

.
Actual Saving
""

"

".
Actuary
.
Adapted
Economy

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A

.

.
Adjustment
Bonds

" ".
Administered
Prices .
Administrative

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""

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Advertising
Costs
.
Affiliated
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Affluent

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Society
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Aggregate :
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Aggregate
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Aggregate (
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Aggregate
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Aggregate

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Supply
.
" :
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Aggregate

Supply Curve
.

.
Agrarian
Reform

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.

.

.
Allotment
.
Allotment
Letter
.

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"
"

Allotted
Deposit

.

.
Allowance for
Bad Debts
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Amalgamation

.

.
Amortization

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"
"
.
Analysis of
Financial
Statements

" "
.
Annual Plans .

.

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Annual Report
.

.
Annuities

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Annuity
. " "

Terminable Annuity

.Life Annuity

.
Applied

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Economics

.
Appreciation :
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.
.2
.
.3
.

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.
Arbitrage

.
Asking Price .
Assets
.
:
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.
Fixed Assets
.
Intangible Assets
Good Will
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Auditing
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Chartered
Accountant

.

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.

.

.

.

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Auditor

.

.

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Austerity

.

" "

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.

.
Autarky/ Self
Sufficiency
/

.
Authorized

Capital " "

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Autonomous
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Auxiliary
Records .
Available
Commodity
Resources
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.

.
Average
Investment in
Plant Assets
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Back-to-Back
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Bad Debt .
Balance of
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Balance of
trade " "

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Balance sheet
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Bank
Bank Account

Banker
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Bank Control :

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.

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Bank Deposit

.

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( )

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Bank Failure

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Bank
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Bank Money () Banknotes

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Bank of Issue ""

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Bank rate
First Class
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Banking

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Commercial
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Banknote
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(
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Black Market
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Book of
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Book Value

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Boom
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Bottleneck
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Break-Even

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Budget Center

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.

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Business

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Business
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Business
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Government

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.
:Private Sector

.

Callable

Bonds
Callable
Preferred
Stock
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Capital
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Monetary Capital
Non monetary Capital
Public
Private
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Fixed
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" " "

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Capital

:
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Capital
Allowances .
Capital Assets ""

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Loans
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Employed.
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Capital Gains
and Losses
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Capital Goods
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Capital
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.

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Capitalism

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Cash " "

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Cash Basis

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Cash Budget
Cash Deposit

.

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Cash Discount

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Cash Dividend .
Cash Earnings
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"

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Cash Flow

( - - ).
Cash Flow
Risk
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Cash Flow
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.
Cash Margin
Cash Sales

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Caution
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Census of
Production

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.

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Central Bank
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Central
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Certificate of
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Chain Banks

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Chamber of
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Chamber of
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Check
.

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Civil Labour :
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Closed
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Closing of
Account
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Coefficient of
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Collateral
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Collection
Security
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Collective :
Contract of
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.

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Collective
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Commercial
Banks .
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Commercial
Denomination
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Commercial .
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Commercial
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Commission

Commodity

.
.
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Input-Output

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.
Commodity
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Commodity
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Commodity
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Companies
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.

.

" "

.

.
"
"

.

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Compensatory
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Competition .
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.
.

.

Compounding
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Credit
Consolidated
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.
Consolidated

Income
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Consolidation
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Consumer
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.
:

.


.


Consumer
Equilibrium

.

Consumer
Outlay

Disposable
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.

.

Consumer
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Consumers

Sovereignty .

Consumers
Freedom of .
Choice
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Final Consumption

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.

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Consumption
Fund
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Consumption
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.
.

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Contract

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Contraction of
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Contraction of
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Contractual
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.

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Conversion
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%2

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Convertible
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Cooperation .

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".

Corner

.

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Corporate
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Corporate
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:
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Cost :

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Cost Push
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Cost
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Cost and

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Cost

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Cost Benefit
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Cost Center

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Cost
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Cost Control

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Cost of
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Cost of Goods
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Cost of

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Cost of Sales
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Cost Price

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Countervailing
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:

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Credit
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.
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.
:
:
.
:

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:
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Credit Cards .

.

.
Credit Control
.

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Credit Control

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Credit
Facilities ""
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Credit
Insurance

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Credit Line
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Credit Risk

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Credit Sale
.

.

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Credit Terns

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Credits for
Acceptance
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"
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Credits for
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Cross
Elasticity of

Demand
.
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Currency .
Coins
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Demand Deposits
Time Deposits
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Currency :
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Currency
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Currency
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Current
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Current Assets

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"
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Current
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Demand
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Current
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(

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Current "
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Current Ratio

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:
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Customs
.

:
.
Customs
Duties
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.
:

.
.

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Customs
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.

.
Customs " "

Tariff .

.

.

.

.
Customs

Union

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Death Duties
.
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.

.
Debit Account

Debt
.
Debt Capital

Share Capital
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Debt to Equity .
Ratio
Decrease in

Demand

Decrease in
Supply
.
.
Default

.
Deferred
Stocks

.

.
Deficit

"".
Deficit
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Deflation

.

.
.

...
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%7.5 %5 %2 :
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Demand

.
:

.
Demand

Curve
(

)

.
Demand

Deposit
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Drafits
Cable Remittance
Interest
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Demand
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Demand
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Demand Price

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" " Equilibrium

Price
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Demand- Pull
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Deposit

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Deposit
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.
.
Deposit Banks
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Deposit Ticket

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Depreciation

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Depreciation
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Depressive
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Descriptive
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/
Determinants

of the Level of :
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Degree of Capital

:Intensity

.

.
:Organisational Ability

.
Level of Worker's
:Training

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:Material Incentives
Devaluation

.

:

.

Devaluation of
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.

.

.
Developing
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.

.

.
Development
:
.
Static
Dynamic

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.
Development
Costs .
Development
Economics
Development
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:
:

.

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:
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Development
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Multi-Purposed
Multi-Processed
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.

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Direct Cost
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Direct Credit

Control

.
.
Direct Labour
Costs

.

.
Direct
Services :
:

...

Direct Tax

.

.
Disbursements
" "Cash .
Discount

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"
.
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Discount
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.
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.

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()

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Discount

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Discount Rate

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" " .

.

.

.
Discriminating
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.

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Nation Clause .
Dishonoured .
Cheque
Dishonoured
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Distribution

.
Wage
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Salary
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.
.
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Distribution
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Distribution
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Dividend .

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Dividend
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Dividends
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.

.

.
"

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Division of
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.

.

.

.

.

.

Documentary
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Double .
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Capital Importing
Country Capital
.Exporting Country
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.

.
Draft ( )

( )

( ).
Drawing
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.
Drayage Bill

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Dumping

.
Durable
Consumers

Goods
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"
" .Perishable goods

Earned Income

.
Earned Surplus

.
Earning/ Income
.
Earning Capacity

Opportunity of
Earning
.
.
Econometrics

.

.
Economic Activity
.

.
:
.
Economic Cycle

:

.
Economic
Democracy .

.
Economic
Determinism
Economic
Development

:

.

.

.
Economic
Doctrines
.
Free

Economy

. Mixed
Economy

.

.

. Planned
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.

.
Economic
Efficiency
.

.
Economic
Enterprise

.

.
:

.
Economic
Equality

.
Economic
Equilibrium

.
Economic Flows
Economic
Fluctuations

.
Economic
Forecasting

.

.
:

.

Economic
Freedom .

.

(

)

.

.

()

.

.

.
( )

.
Economic Friction

.

.
Economic Good
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)
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.

( )

(
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Economic Growth
.

.

...

.
Economic :
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Economic
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.

.

Economic
Institution
.

.
Economic
Integration

.

.

.
Economic

Integration
.
: Vertical
.Horizontal

.

.

Economic
Mobilization

.

.
:

.

Economic

Nationalism
.

.

.

.
Economic Needs .

.

Economic
Organization

.
Economic
Planning

.

20

.
Economic Policy

.

Economic Power

. :

.

.

( )

.
Economic
Prosperity

.

.

.
Economic Rent

.

.
( )

Economic Return
.

:

.

.
Economic Surplus

.

.

:

.
Economic Systems

:

.

.
.
""
.
""

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Economic
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.
:

:
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Economic Union

.

" ".

Economic Value

.

. :

:Use-Value

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:Exchange-Value

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:Social-Value

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.

Economic

Variable
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Economic Waste

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Economic Welfare
.

:

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Economics
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Economies of
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Economist
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Economizing

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Elasticity of
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Elasticity of
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:
=

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Employers
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Encashment

.
"

Endowment Policy
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Enterprise
Equilibrium
.

:

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Entrepot Trade

Equilibrium

Equilibrium of
Industry
.

.
Equilibrium rate of
Inflation .
Equilibrium

Theory
.

.

.

.

.

.
Equity in Taxation
. " "

Estimating Bad
Debts

.

.
Euro-Bond Market .
Euro-Currency .
Market
Euro-Market
( ).
European

Development
Fund .
European
Economic
Community

.
European "
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)Community (EEC
.1957

.

.

" "
.

.

.
European
Monetary 1955
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1958

.1950

:

.

.

European

Monetary 1973
Cooperation Fund

" " .

1979
15 25 .
European
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1979

.

.

1973

25
15
.

%20

( )

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Excess Capacity
Excess Capacity

""

""

. ""
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Exchange

.

.
.

.

.
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Exchange at a
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Exchange " "

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Equalization Fund
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.

Exchange Rate
Parity

.Exchange Rate
Floating
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Excise Duty
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Execution of Plan :

(

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Expenditure
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Expenditure

Switching Policy

.

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Expenses
.

" ".
Exploitation ""

.
""

.

.

.

.

.
Export Credit
Insurance

...

Export Duties

.

.

.
Export Financing

.

Export License
:
.

.
Export Merchant
.

.
Export Multiplier

.
External
Economies

.

.

.

.
Extractive :
Industry
.

Factor
Incomes .

.
.

Factoring
.
Factoring
.
.
:

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Factors of
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.

.

.

:
.

.
Feasibility
Study
.
Feudalism
Fictitious
Price
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Final
Accounts .
Final
Consumer's
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:

.

:

.

.

.
Financial
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"
".
Financial
Asset
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Financial
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Financial
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Financial
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Papers

.

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.

.

.

. .
:

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.
Financial
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Financial
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Financial
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Financial
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" ".
Financing
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First In First

Out FIFO

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Fiscal Year

.

.

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Fixed
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Fixed Costs
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Fixed
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Fixed
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.
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Floating
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Floating
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Flow of
Funds " "
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Foreign .
Exchange

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Travelers Cheques
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Budget

Foreign

Exchange .
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Foreign

Exchange

Market
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Foreign
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Foreign :
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Open
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Stock
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Present Value

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Public
Treasury
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Publicly Held .
Corporation .
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Power Parity

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Control (
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.

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Quantitative
Credit
Control

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Quantity .
theory of
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Salary .

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Income Taxes :

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:
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Sectorial
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.

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Self Sufficiency

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Serial Bonds

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Short-Term
Financing . :

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Simple Credit
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Smuggling

.

.

.
Social Budget
Social Costs

.
Money Cost
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Social
Economics :

.
Social
Expenses

.

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Social .
Insurance

Health Insurance

Unemployment Insurance
Pension Systems

.

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Social
Investments
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.

Social
Planning

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Social Policy

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Social " "
Production

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Social
Security
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Social
Security Fund .

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Social
Transferences

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Social Wage

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Social Welfare

.
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Socialistic
Economics

.
Sources of
Cash .

.
Special
Accounts of
Treasury
.

.

Specialized
Banks . :

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Industrial

Development Bank
.

.

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Specification
of
Appropriations

.

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Speculation
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.

.

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Speculative (

Motive)

.

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.

.
Standard of
Living

.

.

.
Standard
Wage Rate
.
State Budget

...

" " .

.

. .

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State
Capitalism .

.
State
Socialism

.
.

.

State Theory
of Money

.

(
)
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.
Statement of
Financial
Position

.
Statement of
' Partners
Capital
Stock
.

.
.
Stock
Certificate .
Stock Broker
.

.

.
Stock
Exchange
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Stockholder's
Equity
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Stocks
Work in Progress

.
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.

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Materials :

.

.

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Duty
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Supply

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Supply and
Demand

.
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Supply
Control .

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Supply Curve
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Supply
Elasticity

.

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Supply Price
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Yield Return On Capital
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Interest
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Zero
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