1. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬
( ‫آذار‬/‫ﻣﺎرس‬2011 )
ICMA Page 1 of 87 Copyright © 2011

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. ‫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. ‫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. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬
( ‫آذار‬/‫ﻣﺎرس‬2011 )
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‫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. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬
( ‫آذار‬/‫ﻣﺎرس‬2011 )
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‫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. ‫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. ‫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. ‫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. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬
( ‫آذار‬/‫ﻣﺎرس‬2011 )
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‫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. ‫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. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬
( ‫آذار‬/‫ﻣﺎرس‬2011 )
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‫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. ‫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. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬
( ‫آذار‬/‫ﻣﺎرس‬2011 )
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‫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. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬
( ‫آذار‬/‫ﻣﺎرس‬2011 )
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‫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. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬
( ‫آذار‬/‫ﻣﺎرس‬2011 )
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‫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. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬
( ‫آذار‬/‫ﻣﺎرس‬2011 )
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‫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. ‫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. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬
( ‫آذار‬/‫ﻣﺎرس‬2011 )
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‫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. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬
( ‫آذار‬/‫ﻣﺎرس‬2011 )
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‫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. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬
( ‫آذار‬/‫ﻣﺎرس‬2011 )
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‫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. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬
( ‫آذار‬/‫ﻣﺎرس‬2011 )
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‫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. ‫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.