Category مصطلحات محاسبية لغير المحاسبين

مصطلحات محاسبية لغير المحاسبين

Date: فبراير 27, 2018
By: adayel
Categories: مصطلحات محاسبية لغير المحاسبين

انضم إلى قائمة قيود البريدية

بانضمامك لنا سيصلك كل ما يهمك في عالم الأعمال وأحدث العروض والتحديثات القادمة.

img.wp-smiley,img.emoji{display:inline !important;border:none !important;box-shadow:none !important;height:1em !important;width:1em !important;margin:0 .07em !important;vertical-align:-.1em !important;background:none !important;padding:0 !important;}.wp-block-rank-math-toc-block nav ol{counter-reset:item;}.wp-block-rank-math-toc-block nav ol li{display:block;}.wp-block-rank-math-toc-block nav ol li:before{content:counters(item,".") ". ";counter-increment:item;}.wp-block-button__link{color:#fff;background-color:#32373c;border-radius:9999px;box-shadow:none;text-decoration:none;padding:calc(.667em + 2px) calc(1.333em + 2px);font-size:1.125em;}.wp-block-file__button{background:#32373c;color:#fff;text-decoration:none;}body .is-layout-flex{display:flex;}body .is-layout-flex{flex-wrap:wrap;align-items:center;}body .is-layout-flex > *{margin:0;}body .is-layout-grid{display:grid;}body .is-layout-grid > *{margin:0;}.has-black-color{color:var(--wp--preset--color--black) !important;}.has-cyan-bluish-gray-color{color:var(--wp--preset--color--cyan-bluish-gray) !important;}.has-white-color{color:var(--wp--preset--color--white) !important;}.has-pale-pink-color{color:var(--wp--preset--color--pale-pink) !important;}.has-vivid-red-color{color:var(--wp--preset--color--vivid-red) !important;}.has-luminous-vivid-orange-color{color:var(--wp--preset--color--luminous-vivid-orange) !important;}.has-luminous-vivid-amber-color{color:var(--wp--preset--color--luminous-vivid-amber) !important;}.has-light-green-cyan-color{color:var(--wp--preset--color--light-green-cyan) !important;}.has-vivid-green-cyan-color{color:var(--wp--preset--color--vivid-green-cyan) !important;}.has-pale-cyan-blue-color{color:var(--wp--preset--color--pale-cyan-blue) !important;}.has-vivid-cyan-blue-color{color:var(--wp--preset--color--vivid-cyan-blue) !important;}.has-vivid-purple-color{color:var(--wp--preset--color--vivid-purple) !important;}.has-black-background-color{background-color:var(--wp--preset--color--black) !important;}.has-cyan-bluish-gray-background-color{background-color:var(--wp--preset--color--cyan-bluish-gray) !important;}.has-white-background-color{background-color:var(--wp--preset--color--white) !important;}.has-pale-pink-background-color{background-color:var(--wp--preset--color--pale-pink) !important;}.has-vivid-red-background-color{background-color:var(--wp--preset--color--vivid-red) !important;}.has-luminous-vivid-orange-background-color{background-color:var(--wp--preset--color--luminous-vivid-orange) !important;}.has-luminous-vivid-amber-background-color{background-color:var(--wp--preset--color--luminous-vivid-amber) !important;}.has-light-green-cyan-background-color{background-color:var(--wp--preset--color--light-green-cyan) !important;}.has-vivid-green-cyan-background-color{background-color:var(--wp--preset--color--vivid-green-cyan) !important;}.has-pale-cyan-blue-background-color{background-color:var(--wp--preset--color--pale-cyan-blue) !important;}.has-vivid-cyan-blue-background-color{background-color:var(--wp--preset--color--vivid-cyan-blue) !important;}.has-vivid-purple-background-color{background-color:var(--wp--preset--color--vivid-purple) !important;}.has-black-border-color{border-color:var(--wp--preset--color--black) !important;}.has-cyan-bluish-gray-border-color{border-color:var(--wp--preset--color--cyan-bluish-gray) !important;}.has-white-border-color{border-color:var(--wp--preset--color--white) !important;}.has-pale-pink-border-color{border-color:var(--wp--preset--color--pale-pink) !important;}.has-vivid-red-border-color{border-color:var(--wp--preset--color--vivid-red) !important;}.has-luminous-vivid-orange-border-color{border-color:var(--wp--preset--color--luminous-vivid-orange) !important;}.has-luminous-vivid-amber-border-color{border-color:var(--wp--preset--color--luminous-vivid-amber) !important;}.has-light-green-cyan-border-color{border-color:var(--wp--preset--color--light-green-cyan) !important;}.has-vivid-green-cyan-border-color{border-color:var(--wp--preset--color--vivid-green-cyan) !important;}.has-pale-cyan-blue-border-color{border-color:var(--wp--preset--color--pale-cyan-blue) !important;}.has-vivid-cyan-blue-border-color{border-color:var(--wp--preset--color--vivid-cyan-blue) !important;}.has-vivid-purple-border-color{border-color:var(--wp--preset--color--vivid-purple) !important;}.has-vivid-cyan-blue-to-vivid-purple-gradient-background{background:var(--wp--preset--gradient--vivid-cyan-blue-to-vivid-purple) !important;}.has-light-green-cyan-to-vivid-green-cyan-gradient-background{background:var(--wp--preset--gradient--light-green-cyan-to-vivid-green-cyan) !important;}.has-luminous-vivid-amber-to-luminous-vivid-orange-gradient-background{background:var(--wp--preset--gradient--luminous-vivid-amber-to-luminous-vivid-orange) !important;}.has-luminous-vivid-orange-to-vivid-red-gradient-background{background:var(--wp--preset--gradient--luminous-vivid-orange-to-vivid-red) !important;}.has-very-light-gray-to-cyan-bluish-gray-gradient-background{background:var(--wp--preset--gradient--very-light-gray-to-cyan-bluish-gray) !important;}.has-cool-to-warm-spectrum-gradient-background{background:var(--wp--preset--gradient--cool-to-warm-spectrum) !important;}.has-blush-light-purple-gradient-background{background:var(--wp--preset--gradient--blush-light-purple) !important;}.has-blush-bordeaux-gradient-background{background:var(--wp--preset--gradient--blush-bordeaux) !important;}.has-luminous-dusk-gradient-background{background:var(--wp--preset--gradient--luminous-dusk) !important;}.has-pale-ocean-gradient-background{background:var(--wp--preset--gradient--pale-ocean) !important;}.has-electric-grass-gradient-background{background:var(--wp--preset--gradient--electric-grass) !important;}.has-midnight-gradient-background{background:var(--wp--preset--gradient--midnight) !important;}.has-small-font-size{font-size:var(--wp--preset--font-size--small) !important;}.has-medium-font-size{font-size:var(--wp--preset--font-size--medium) !important;}.has-large-font-size{font-size:var(--wp--preset--font-size--large) !important;}.has-x-large-font-size{font-size:var(--wp--preset--font-size--x-large) !important;}.wp-block-navigation a:where(:not(.wp-element-button)){color:inherit;}.wp-block-pullquote{font-size:1.5em;line-height:1.6;}#wpadminbar #wp-admin-bar-epkb-edit-mode-button>.ab-item:before{content:"";top:2px;float:left;font:normal 20px/1 dashicons;speak:none;padding:4px 0;-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale;background-image:none !important;margin-right:6px;color:#4391f3;}#wpadminbar #wp-admin-bar-epkb-edit-mode-button>.ab-item:hover:before{color:#4391f3;}#ez-toc-container a:hover{text-decoration:none;}@media (min-width: 300px){.thrive-layout-41392 .main-container .sidebar-section{width:28.51%;}.thrive-layout-41392 .main-container .content-section{width:calc(71.49% - 80px);}}.recentcomments a{display:inline !important;padding:0 !important;margin:0 !important;}@media (min-width: 300px){.tcb-style-wrap h1{color:var(--tcb-skin-color-4);font-family:Literata;--g-regular-weight:400;font-weight:var(--g-bold-weight,bold);font-size:40px;background-color:rgba(0,0,0,0);font-style:normal;margin:0px;padding-top:0px;padding-bottom:24px;text-decoration:rgba(10,10,10,.85);text-transform:none;border-left:0px none rgba(10,10,10,.85);--g-bold-weight:600;line-height:1.3em;}.tcb-style-wrap h2{font-family:Literata;--g-regular-weight:400;font-weight:var(--g-bold-weight,bold);color:var(--tcb-skin-color-4);--g-bold-weight:600;padding-top:0px;margin-top:0px;padding-bottom:24px;margin-bottom:0px;font-size:34px;line-height:1.4em;}.tcb-style-wrap h3{font-family:Literata;--g-regular-weight:400;font-weight:var(--g-bold-weight,bold);color:var(--tcb-skin-color-4);--g-bold-weight:600;padding-top:0px;margin-top:0px;padding-bottom:24px;margin-bottom:0px;font-size:24px;line-height:1.4em;}.tcb-style-wrap h4{font-family:Literata;--g-regular-weight:400;font-weight:var(--g-bold-weight,bold);color:var(--tcb-skin-color-4);--g-bold-weight:600;padding-top:0px;margin-top:0px;padding-bottom:24px;margin-bottom:0px;font-size:20px;line-height:1.4em;}.tcb-style-wrap h5{font-family:Literata;--g-regular-weight:400;font-weight:var(--g-bold-weight,bold);color:var(--tcb-skin-color-4);--g-bold-weight:600;padding-top:0px;margin-top:0px;padding-bottom:24px;margin-bottom:0px;line-height:1.4em;}.tcb-style-wrap h6{font-family:Literata;--g-regular-weight:400;font-weight:var(--g-bold-weight,bold);color:var(--tcb-skin-color-4);--g-bold-weight:600;padding-top:0px;margin-top:0px;padding-bottom:24px;margin-bottom:0px;line-height:1.6em;}.tcb-style-wrap p{color:var(--tcb-skin-color-5);font-family:Muli;--g-regular-weight:400;--g-bold-weight:800;font-weight:var(--g-regular-weight,normal);font-size:18px;padding-top:0px;margin-top:0px;padding-bottom:24px;margin-bottom:0px;}:not(.inc) .thrv_text_element a:not(.tcb-button-link),:not(.inc) .tcb-styled-list a,:not(.inc) .tcb-numbered-list a,.tve-input-option-text a,.tcb-post-content p a,.tcb-post-content li a,.tcb-post-content blockquote a,.tcb-post-content pre a{font-family:inherit;--g-regular-weight:400;--g-bold-weight:800;font-weight:var(--g-regular-weight,normal);font-size:inherit;text-decoration-line:none;--eff:none;text-decoration-color:var(--eff-color,currentColor);color:var(--tcb-skin-color-0);}:not(.inc) .thrv_text_element a:not(.tcb-button-link):hover,:not(.inc) .tcb-styled-list a:hover,:not(.inc) .tcb-numbered-list a:hover,.tve-input-option-text a:hover,.tcb-post-content p a:hover,.tcb-post-content li a:hover,.tcb-post-content blockquote a:hover,.tcb-post-content pre a:hover{text-decoration-line:none;--eff:none;text-decoration-color:var(--eff-color,currentColor);color:var(--tcb-skin-color-3);}.tcb-style-wrap ul:not([class*="menu"]),.tcb-style-wrap ol{color:var(--tcb-skin-color-5);font-family:Muli;--g-regular-weight:400;--g-bold-weight:800;font-weight:var(--g-regular-weight,normal);font-size:18px;margin-top:0px;margin-bottom:0px;padding-top:0px;padding-bottom:12px;padding-left:0px;}.tcb-style-wrap li:not([class*="menu"]){color:var(--tcb-skin-color-5);font-family:Muli;--g-regular-weight:400;--g-bold-weight:800;font-weight:var(--g-regular-weight,normal);font-size:18px;line-height:1.4em;padding-bottom:16px;margin-bottom:0px;}.tcb-style-wrap blockquote{color:var(--tcb-skin-color-5);font-family:Muli;--g-regular-weight:400;--g-bold-weight:800;font-weight:var(--g-regular-weight,normal);font-size:18px;padding-top:0px;padding-bottom:0px;border-left:2px solid var(--tcb-skin-color-1);margin-top:0px;margin-bottom:24px;}.tcb-plain-text{color:var(--tcb-skin-color-5);font-family:Muli;--g-regular-weight:400;--g-bold-weight:800;font-weight:var(--g-regular-weight,normal);font-size:18px;}}.font,.font h1,.font h2,.font h3,.font h4,.font h5,.font h6,.font a,.font li,.thrv_widget_menu:not(#_):not(#_) li a{font-family:"LamaSans",Sans-serif !important;}.elementor-post__text{padding:0 !important;margin-top:10px;margin-bottom:18px;}.elementor-post__excerpt{margin-bottom:20px;padding:0 10px;}.rtl .thrv_wrapper .aligncenter{width:auto !important;}.rtl figure{width:auto !important;}.divider{width:10%;}.elementor-39035 .elementor-element.elementor-element-180453f img,.elementor-40967 .elementor-element.elementor-element-180453f img{width:60% !important;}.rtl .elementor-nav-menu--main .elementor-nav-menu a.highlighted,.rtl .elementor-nav-menu--main .elementor-nav-menu a:focus,.rtl .elementor-nav-menu--main .elementor-nav-menu a:hover{padding:13px 10px;}.darkHeader{background-color:#fff;box-shadow:rgba(0,0,0,5%) 0px 6px 24px 0px,rgba(0,0,0,8%) 0px 0px 0px 1px;}.dark-text{color:#1d2d3e !important;}.e-con{--container-widget-width:100%;}.e-con-inner>.elementor-widget-spacer,.e-con>.elementor-widget-spacer{width:var(--container-widget-width,var(--spacer-size));--align-self:var(--container-widget-align-self,initial);--flex-shrink:0;}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container,.e-con>.elementor-widget-spacer>.elementor-widget-container{height:100%;width:100%;}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer,.e-con>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer{height:100%;}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer>.elementor-spacer-inner,.e-con>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer>.elementor-spacer-inner{height:var(--container-widget-height,var(--spacer-size));}.e-con-inner>.elementor-widget-spacer.elementor-widget-empty,.e-con>.elementor-widget-spacer.elementor-widget-empty{position:relative;min-height:22px;min-width:22px;}.e-con-inner>.elementor-widget-spacer.elementor-widget-empty .elementor-widget-empty-icon,.e-con>.elementor-widget-spacer.elementor-widget-empty .elementor-widget-empty-icon{position:absolute;top:0;bottom:0;left:0;right:0;margin:auto;padding:0;width:22px;height:22px;}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit;}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px;}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px;}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px;}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px;}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px;}.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff;}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent;}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px;}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em;}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px;}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block;}.sp-form[sp-id="225318"] input[type="checkbox"]{display:inline-block;opacity:1;visibility:visible;}.sp-form[sp-id="225318"] .sp-button-messengers{border-radius:4px;}.elementor-widget-social-icons.elementor-grid-0 .elementor-widget-container,.elementor-widget-social-icons.elementor-grid-mobile-0 .elementor-widget-container,.elementor-widget-social-icons.elementor-grid-tablet-0 .elementor-widget-container{line-height:1;font-size:0;}.elementor-social-icon{cursor:pointer;}.elementor-social-icon:hover{opacity:.9;color:#fff;}.elementor-social-icon-android{background-color:#a4c639;}.elementor-social-icon-apple{background-color:#999;}.elementor-social-icon-behance{background-color:#1769ff;}.elementor-social-icon-bitbucket{background-color:#205081;}.elementor-social-icon-codepen{background-color:#000;}.elementor-social-icon-delicious{background-color:#39f;}.elementor-social-icon-deviantart{background-color:#05cc47;}.elementor-social-icon-digg{background-color:#005be2;}.elementor-social-icon-dribbble{background-color:#ea4c89;}.elementor-social-icon-elementor{background-color:#d30c5c;}.elementor-social-icon-envelope{background-color:#ea4335;}.elementor-social-icon-facebook-f{background-color:#3b5998;}.elementor-social-icon-flickr{background-color:#0063dc;}.elementor-social-icon-foursquare{background-color:#2d5be3;}.elementor-social-icon-free-code-camp,.elementor-social-icon-freecodecamp{background-color:#006400;}.elementor-social-icon-github{background-color:#333;}.elementor-social-icon-gitlab{background-color:#e24329;}.elementor-social-icon-globe{background-color:#69727d;}.elementor-social-icon-google-plus,.elementor-social-icon-google-plus-g{background-color:#dd4b39;}.elementor-social-icon-houzz{background-color:#7ac142;}.elementor-social-icon-jsfiddle{background-color:#487aa2;}.elementor-social-icon-link{background-color:#818a91;}.elementor-social-icon-linkedin-in{background-color:#0077b5;}.elementor-social-icon-medium{background-color:#00ab6b;}.elementor-social-icon-meetup{background-color:#ec1c40;}.elementor-social-icon-mixcloud{background-color:#273a4b;}.elementor-social-icon-odnoklassniki{background-color:#f4731c;}.elementor-social-icon-pinterest{background-color:#bd081c;}.elementor-social-icon-product-hunt{background-color:#da552f;}.elementor-social-icon-reddit{background-color:#ff4500;}.elementor-social-icon-rss{background-color:#f26522;}.elementor-social-icon-shopping-cart{background-color:#4caf50;}.elementor-social-icon-skype{background-color:#00aff0;}.elementor-social-icon-slideshare{background-color:#0077b5;}.elementor-social-icon-snapchat{background-color:#fffc00;}.elementor-social-icon-soundcloud{background-color:#f80;}.elementor-social-icon-spotify{background-color:#2ebd59;}.elementor-social-icon-stack-overflow{background-color:#fe7a15;}.elementor-social-icon-steam{background-color:#00adee;}.elementor-social-icon-stumbleupon{background-color:#eb4924;}.elementor-social-icon-telegram{background-color:#2ca5e0;}.elementor-social-icon-threads{background-color:#000;}.elementor-social-icon-thumb-tack{background-color:#1aa1d8;}.elementor-social-icon-tripadvisor{background-color:#589442;}.elementor-social-icon-tumblr{background-color:#35465c;}.elementor-social-icon-twitch{background-color:#6441a5;}.elementor-social-icon-twitter{background-color:#1da1f2;}.elementor-social-icon-viber{background-color:#665cac;}.elementor-social-icon-vimeo{background-color:#1ab7ea;}.elementor-social-icon-vk{background-color:#45668e;}.elementor-social-icon-weibo{background-color:#dd2430;}.elementor-social-icon-weixin{background-color:#31a918;}.elementor-social-icon-wordpress{background-color:#21759b;}.elementor-social-icon-x-twitter{background-color:#000;}.elementor-social-icon-xing{background-color:#026466;}.elementor-social-icon-yelp{background-color:#af0606;}.elementor-social-icon-500px{background-color:#0099e5;}.elementor-shape-circle .elementor-icon.elementor-social-icon{border-radius:50%;}.elementor-widget-divider .elementor-divider__text{font-size:15px;line-height:1;max-width:95%;}.elementor-widget-divider .elementor-divider__element{margin:0 var(--divider-element-spacing);flex-shrink:0;}.elementor-widget-divider .elementor-icon{font-size:var(--divider-icon-size);}.elementor-widget-divider--view-line_icon .elementor-divider-separator,.elementor-widget-divider--view-line_text .elementor-divider-separator{align-items:center;}.elementor-widget-divider--view-line_icon .elementor-divider-separator:after,.elementor-widget-divider--view-line_icon .elementor-divider-separator:before,.elementor-widget-divider--view-line_text .elementor-divider-separator:after,.elementor-widget-divider--view-line_text .elementor-divider-separator:before{display:block;content:"";border-block-end:0;flex-grow:1;border-block-start:var(--divider-border-width) var(--divider-border-style) var(--divider-color);}.elementor-widget-divider--element-align-left .elementor-divider .elementor-divider-separator>.elementor-divider__svg:first-of-type{flex-grow:0;flex-shrink:100;}.elementor-widget-divider--element-align-left .elementor-divider-separator:before{content:none;}.elementor-widget-divider--element-align-left .elementor-divider__element{margin-left:0;}.elementor-widget-divider--element-align-right .elementor-divider .elementor-divider-separator>.elementor-divider__svg:last-of-type{flex-grow:0;flex-shrink:100;}.elementor-widget-divider--element-align-right .elementor-divider-separator:after{content:none;}.elementor-widget-divider--element-align-right .elementor-divider__element{margin-right:0;}.elementor-widget-divider--element-align-start .elementor-divider .elementor-divider-separator>.elementor-divider__svg:first-of-type{flex-grow:0;flex-shrink:100;}.elementor-widget-divider--element-align-start .elementor-divider-separator:before{content:none;}.elementor-widget-divider--element-align-start .elementor-divider__element{margin-inline-start:0;}.elementor-widget-divider--element-align-end .elementor-divider .elementor-divider-separator>.elementor-divider__svg:last-of-type{flex-grow:0;flex-shrink:100;}.elementor-widget-divider--element-align-end .elementor-divider-separator:after{content:none;}.elementor-widget-divider--element-align-end .elementor-divider__element{margin-inline-end:0;}.elementor-widget-divider--separator-type-pattern{--divider-border-style:none;}.elementor-widget-divider--separator-type-pattern.elementor-widget-divider--view-line .elementor-divider-separator,.elementor-widget-divider--separator-type-pattern:not(.elementor-widget-divider--view-line) .elementor-divider-separator:after,.elementor-widget-divider--separator-type-pattern:not(.elementor-widget-divider--view-line) .elementor-divider-separator:before,.elementor-widget-divider--separator-type-pattern:not([class*=elementor-widget-divider--view]) .elementor-divider-separator{width:100%;min-height:var(--divider-pattern-height);-webkit-mask-size:var(--divider-pattern-size) 100%;mask-size:var(--divider-pattern-size) 100%;-webkit-mask-repeat:var(--divider-pattern-repeat);mask-repeat:var(--divider-pattern-repeat);background-color:var(--divider-color);-webkit-mask-image:var(--divider-pattern-url);mask-image:var(--divider-pattern-url);}.elementor-widget-divider--no-spacing{--divider-pattern-size:auto;}.elementor-widget-divider--bg-round{--divider-pattern-repeat:round;}.rtl .elementor-widget-divider .elementor-divider__text{direction:rtl;}.e-con-inner>.elementor-widget-divider,.e-con>.elementor-widget-divider{width:var(--container-widget-width,100%);--flex-grow:var(--container-widget-flex-grow);}