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علم حسابداری زبان تجارت خوانده می‌شود؛ چون از طریق تهیه گزارش‌های مالی، اطلاعات لازم را دربارهٔ واحدهای اقتصادی در اختیار اشخاص ذی‌نفع و ذی‌علاقه و ذی‌حق قرار می‌دهد.

to appraise

To appraise means to estimate or calculate or calculate the value of an asset, such as a house or building.


An appraisal is an estimate made by a appraiser who is independent of the company and can give an objective opinion.

Appraised value

The figure produced by the appraiser is known as the appraised value.

to depreciate

To reduce the value of a company asset recorded on its balance sheet.

Since most assets, like machinery, will wear out over time, it can be misleading to record these assets at their original value.


Depreciation is one form of non-operating expense and needs to be deducted in order to calculate a company’s net income or profit.

Write down/write off

To write down means to reduce the recorded value of an asset.

To write off means to reduce the value to zero.

Straight-line depreciation

GAAP provides standard rules for depreciating many assets.

With straight-line depreciation, the value  of an asset starts price and falls to zero in fixed steps over a certain number of years.

Capital gain

A capital gain is income earned when the price of an asset increases, e.g., when shares held by a company or individual rise on the stock market.

Capital loss

When the price of an asset falls, the result is a capital loss.

Shareholders' equity

The net value of a company to its shareholders.

Calculated by adding up the value of a company’s assets and then subtracting liabilities.

Home equity

Owners of house and aparments are also said to have equity or home equity, meaning the value of the property minus any outstanding mortgage debt.

Negative equity

If the price of a house falls below the value of the mortgage, the owners are said to suffer from negative equity.


To be careful or cautious in one’s acitivities, especially by planning ahead for the future.

Principle of prudence

Requires companies to make their financial statements as conservatice or pessimistic as possible.

Helps ensure that any “surprises” in a company’s futute that its accounts fail to show, are more likely to be “good news” than “bad news”.