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آموزش لغات حسابداری پارت اول

واژگان پارت اول حسابداری

Accounting

Accounting is the practice of collecting detailed records on a companies business activities and presenting them in a clear form that the company’s management can easily undrestand

Accounts Payable

Bills or expense that a company owes, but has not yet paid

Accounts receivable

Payments that a company is owed, but has not yet received

Debit

A debit is a cost or charge paid by a company for purchases

Credit

A credit is a sum of money transferred to a company or individual

Transaction

A transaction is a single finacial or business dealing

A transaction usually involves the delivery of goods or services in exchange for payment

Bookkeeping

Bookkeeping is the practice of making detailed records of a company’s business transactions, including all flows of money in and out of the company and all changes in the goods or property that it owns

Bookkeeper

The records produced by bookkeepers from the basis for preparing a company’s financial statements

Ledger

A Ledger or general ledger is a book a computer file where a company’s financial activities are recorded

The ledger is checked, or reconciled, against other records to confirm that no information is missing or incorrect

Balance

The balance is the amount of funds left in a bank account after all debits and credits have been calculated.

آموزش لغات حسابداری پارت دوم

واژگان پارت دوم حسابداری

Balance Sheet

A summary of a company’s financial position at a specific point in time, usually the end of it’s financial year

The balance sheet shows the value of everything the company owns as well as everythin that it owes

Asset

An asset is anything owend by a company that can be converted into cash or used to generate income.

Tangible Asset

Assets having a physical existence, such as cash equipment, and property

Intangible Asset

An asset that is not physical in nature, such as a patent

Liability

A liability is a financial obligation or debt held by a company

Common types of liabilities include accounts payable, bank loans, and outstanding taxes

Short-term Liabilities

Short-term liabilities are usually those that must be paid within one year

long-term Liabilities

Long-term liabilities are repayable after more than a year

Profit

The amount of money earned in a given period (usually a year) after deduction all expenses

Profit Margin

The percentage of income a company retains after all costs are deducated

Loss

A loos is negative profit

Make/Take a loss

If a single transaction costs more that it earns, the company is said to make a loss or take a loss

Run at a loss

If a company’s profit for an entire year is negative, it is said to make a loss or run at a loss

Profit and Loss Statement

A profit and loss statement is one type of accounting report that companies publish on a regular basis.

Debt

Money owed by a company to another company or individual

Most corporate debt is in the form of loans from banks, or bonds that have been sold to investors

Gross

A gross figure is a sume that does not include any deducations

Gross Income

The total amount of money earned by selling a company’s products can be described as gross income or gross revenue

to grass

To gross can also be used as a verb, meaning to earn gross income

Net

A net figure is sume that includes all deducations

Net Income

The amount of money earned through a company’s sales, after subtraction all costs, can be described as net income or profit

to net

To net can also be used as a verb, meaning to earn net income

Pretax

The adjective pretax means before payment of tax

Accountants normally show pretax profit or pretax income on one line of a company’s financial statement, and show profit after tax on a seprate line

فراگیری لغت های حسابداری پارت سوم

واژگان پارت سوم حسابداری

Generally Accepted Accounting Principles

GAAP

A set of rules folloed by accountants in preparing companie’s financial statements

While the rule of GAAP vary between countries, all national systems aim to produce statements that are comprehensive and consistent

Income

Income is money earned by a company through sales or other activities

Accountants always distinguish between gross income or revenue, and net income or profit

Expense

Labor costs, rent, raw materials, and interest on loans are all common company expenses

Expense Account

An expence account is a record of expenses paid for by employees for company business

These expenses will then be reimbursed, or paid back, by the company at the end of the month

Cash flow

Cash flow is any movement of money into or out of a company’s accounts

It is different from income because some activities, like receiving loans from a bank, will create positive cash flow without increasing a company’s profits

Cash flow statement

A cash flow statement shows flows of funds in and out of the company

Operating income

Income earned by a company from normal business transactions, such as the sale of its products

Operating expense

Costs associated with transactions, such as the payment of salaries and the purchase of raw materials

non-operating income

Income recieved by a company that is not earned from its productive activities

Includes interest earned on a company’s bank accounts, or money from selling of an investment or property

non-operating expenses

Expenses not realated to the costs of a company’s productive activities

These include interest paid on the company’s bonds, bank loads and other debts

فراگیری لغت های حسابداری پارت جهارم

واژگان پارت چهارم حسابداری

to appraise

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

Appraisal/Appraiser

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

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

Prudent

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”