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CMA Glossary Arabic

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‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬
( ‫آذار‬/‫ﻣﺎرس‬2011 )
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‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬
( ‫آذار‬/‫ﻣﺎرس‬2011 )
ICMA Page 2 of ...
‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬
( ‫آذار‬/‫ﻣﺎرس‬2011 )
ICMA Page 3 of ...
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CMA Glossary Arabic

  1. 1. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬ ( ‫آذار‬/‫ﻣﺎرس‬2011 ) ICMA Page 1 of 87 Copyright © 2011
  2. 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. 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. 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. 5. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬ ( ‫آذار‬/‫ﻣﺎرس‬2011 ) ICMA Page 5 of 87 Copyright © 2011 ‫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. 6. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬ ( ‫آذار‬/‫ﻣﺎرس‬2011 ) ICMA Page 6 of 87 Copyright © 2011 ‫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. 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. 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. 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. 10. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬ ( ‫آذار‬/‫ﻣﺎرس‬2011 ) ICMA Page 10 of 87 Copyright © 2011 ‫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. 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. 12. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬ ( ‫آذار‬/‫ﻣﺎرس‬2011 ) ICMA Page 12 of 87 Copyright © 2011 ‫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. 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. 14. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬ ( ‫آذار‬/‫ﻣﺎرس‬2011 ) ICMA Page 14 of 87 Copyright © 2011 ‫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. 15. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬ ( ‫آذار‬/‫ﻣﺎرس‬2011 ) ICMA Page 15 of 87 Copyright © 2011 ‫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. 16. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬ ( ‫آذار‬/‫ﻣﺎرس‬2011 ) ICMA Page 16 of 87 Copyright © 2011 ‫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. 17. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬ ( ‫آذار‬/‫ﻣﺎرس‬2011 ) ICMA Page 17 of 87 Copyright © 2011 ‫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. 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. 19. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬ ( ‫آذار‬/‫ﻣﺎرس‬2011 ) ICMA Page 19 of 87 Copyright © 2011 ‫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. 20. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬ ( ‫آذار‬/‫ﻣﺎرس‬2011 ) ICMA Page 20 of 87 Copyright © 2011 ‫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. 21. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬ ( ‫آذار‬/‫ﻣﺎرس‬2011 ) ICMA Page 21 of 87 Copyright © 2011 ‫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. 22. ‫ﻣ‬‫اﻟﻤﻌﺘﻤﺪ‬ ‫اﻹداري‬ ‫اﻟﻤﺤﺎﺳﺐ‬ ‫ﺷﮭﺎدة‬ ‫اﻣﺘﺤﺎن‬ ‫ﻓﻲ‬ ‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺑﺎﻟﻤﺼﻄﻠﺤﺎت‬ ‫ﺴﺮد‬ ( ‫آذار‬/‫ﻣﺎرس‬2011 ) ICMA Page 22 of 87 Copyright © 2011 ‫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. 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.

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