زبان تخصصی حسابداری
جزوه و کتاب آموزشی زبان تخصصی حسابداری
منبع 1: کتاب آموزش زبان تخصصی حسابداری نوشته فیروز کردیلینک دانلود: کتاب آموزش زبان تخصصی حسابداریمنبع 2: اصطلاحات به کار رفته در استانداردهای حسابداری (انگلیسی به فارسی)لینک دانلود: اصطلاحات به کار رفته در استانداردهای حسابداری انگلیسی به فارسیمنبع 3: ترجمه کتاب زبان تخصصی 2 حسابداری دانشگاه پیام نورلینک دانلود: ترجمه کتاب زبان تخصصی 2 پیام نور
زبان تخصصی درس 4
در این قسمت لغات تخصصی مهم درس ۴ از کتاب زبان تخصصی حسابداری (عبدالرضا تالانه) جهت استفاده دانشجویان رشته حسابرسی (پودمان ۴) به صورت پاورپوینت ارئه شده است. جهت دریافت بر روی دانلود فایل کلیک کنید. دانلود فایل حجم : ۱۰۴کیلو بایت نوع فایل : پاورپوینت
زبان تخصصی حسابداری
Accountancy is the art of communicating financial information about a business entity to users such as shareholders and managers.[1] The communication is generally in the financial´s form statements that show in money terms the economic resources under the control of management; the art lies in selecting the information that is relevant to the user and is reliable.[2] Accountancy is a branch of mathematical science that is useful in discovering the causes of success and failure in business. The principles of accountancy are applied to business entities in three divisions of practical art, named accounting, bookkeeping, and auditing.[3] Accounting is defined by the AICPA as "The art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least, of financial character, and interpreting the results thereof."[4] Accounting is thousands of years old; the earliest accounting records, which date back more than 7,000 years, were found in the Middle East. The people of that time relied on primitive accounting methods to record the growth of crops and herds. Accounting evolved, improving over the years and advancing as business advanced.[5] Early accounts served mainly to assist the memory of the businessperson and the audience for the account was the proprietor or record keeper alone. Cruder forms of accounting were inadequate for the problems created by a business entity involving multiple investors, so double-entry bookkeeping first emerged in northern Italy in the 14th century, where trading ventures began to require more capital than a single individual was able to invest. The development of joint stock companies created wider audiences for accounts, as investors without firsthand knowledge of their operations relied on accounts to provide the requisite information.[6] This development resulted in a split of accounting systems for internal (i.e. management accounting) and external (i.e. financial accounting) purposes, and subsequently also in accounting and disclosure regulations and a growing need for independent attestation of external accounts by auditors.[7] Today, accounting is called "the language of business" because it is the vehicle for reporting financial information about a business entity to many different groups of people. Accounting that concentrates on reporting to people inside the business entity is called management accounting and is used to provide information to employees, managers, owner-managers and auditors. Management accounting is concerned primarily with providing a basis for making management or operating decisions. Accounting that provides information to people outside the business entity is called financial accounting and provides information to present and potential shareholders, creditors such as banks or vendors, financial analysts, economists, and government agencies. Because these users have different needs, the presentation of financial accounts is very structured and subject to many more rules than management accounting. The body of rules that governs financial accounting is called Generally Accepted Accounting Principles, or GAAP The word "Accountant" is derived from the French word Compter, which took its origin from the Latin word Computare. The word was formerly written in English as "Accomptant", but in process of time the word, which was always pronounced by dropping the "p", became gradually changed both in pronunciation and in orthography to its present form.[9] [edit] History [edit] Token accounting in ancient Mesopotamia Map of the Middle East showing the Fertile Cresent circa. 3rd millennium BC The earliest accounting records were found amongst the ruins of ancient Babylon, Assyria and Sumeria, which date back more than 7,000 years. The people of that time relied on primitive accounting methods to record the growth of crops and herds. Because there is a natural season to farming and herding, it is easy to ...
زبان تخصصی حسابداری ؛ عبدالرضا تالانه
این مطلب مربوط به درس (ENGLISH FOR THE STUDENT OF ACCOUNTING ) زبان تخصصی حسابداری عبدالرضا تالانه میباشد . شانزده درس کامل را با ترجمه ازلینک دانلود زیر دریافت کنید . برای دانلود فایل کامل کتاب اینجا را کلیک کنید
درس دوم
New words 1-define (v) تعریف کردن 2- AICPA انجمن حسابداران رسمی آمریکا 3-record ثبت، ضبط، یادداشت، ثبت کردن، ضبط کردن، وارد کردن 4-classify دسته بندی کردن، طبقه بندی کردن 5-summarize خلاصه کردن 6- significant (adj) معنی دار، مهم، پر معنی 7- manner شیوه، طریق، طور، روش 8-transaction رویداد مالی، معامله، داد و ستد، فعالیت مالی 9-event رویداد، واقعه 10- in part در یک قسمت، تا یک اندازه، تا حدی 11-at least حداقل، دست کم، اقلا 12-interpret تفسیر کردن، تعبیر کردن 13-result نتیجه، منتج شدن، ناشی شدن 14- thereof از آن، متعلق به آن Accounting is defined by the American Institute of Certified Public Accountants (AICPA) as "the art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least, of financial character, and interpreting the results thereof. 1- Define (فعل) تعریف کردن Definition (اسم) تعریف 2- AICPA مخفف American Institute of Certified Public Accountants است و به معنی انجمن حسابداران رسمی آمریکا می باشد. 3- Classify (فعل) طبقه بندی کردن Classification (اسم) طبقه بندی 4- Summarize (فعل) خلاصه کردن Summary (اسم) خلاصه 5- Transaction رویداد یا واقعه ای تجاری است که می توان آن را بر حسب پول اندازه گیری نمود و در ثبت ها، مدارک یا سوابق حسابداری آن را ثبت نمود. 6- Event رویدادی است که بیانگر انجام داد و ستدی تجاری بوده و مستلزم ثبت در دفتر روزنامه می باشد. ترجمه متن : حسابداری توسط انجمن حسابداران رسمی آمریکا به عنوان « هنر ثبت، طبقه بندی و خلاصه کردن معامله ها و رویدادهایی که دست کم تا حدی دارای خصوصیات مالی هستند به شیوه ای معنی دار و بر حسب پول و سپس نتیجه های حاصل را تفسیر می نمایند» تعریف شده است.
زبان تخصصی
نام کتاب مولف و مترجم انتشاراتفرهنگ لغات مالی دکتر رهنمای رودپشتی و نیکومرام دانشگاه آزادفرهنگ لغت حسابداری دکتر اله کرم صالحی ترمهکتب لاتین در زمینه مالی و حسابداری
مقالات زبان تخصصی حسابداری
مقالات زبان تخصصی حسابداری مدرس : آقای دکتر مسیح آبادیجهت اطلاع دوستان : این مقالات ارایه شده است منبع : Journal of Accounting Researchhttp://journalofaccountancy.comhttp://jaf.sagepub.comhttp://www.chicagobooth.eduhttp://www.Emeraldinsight.com/index.htm موضوع فایل 1 The Demand for Corporate Financial Reporting A Survey among Financial Analysts : 2011SSRN.pdf2Ac counting Standards, Earnings Management,and Earnings Quality: 2013SSRN2.pdf3The Information Content of Management Annual Earnings Guidance Estimates and Analysts’ Revisions in Close Proximity to these Guidance EstimatesSSRN3.pdf4The Impact of Nonaudit Services on Capital MarketsSSRN4.pdf5The Relation Between Reporting Quality and Financing and Investment: Evidence from Changes in Financing CapacitySSRN5.pdf6Audited financialreportingandvoluntarydisclosureascomplements:AtestoftheConfirmationHypothesisSSRN7.pdf7The Changing Role of Management Accounting in theTransition from a Family Business to a Non-Family BusinessSSRN8.pdf8What is the Actual Economic Role of FinancialReportingSSRN9.pdf9Appendix The Case for Global Accounting Standards: Arguments and EvidenceSSRN10.pdf10 Profits and losses from changes in fair value, executive cash compensationand managerial power: Evidence from A-share listed companies in China SSRN6.pdfA Review of the Conceptual Frameworkfor Financial ReportingSSRN11.pdfLitigation Cost, Market-to-Book, and Asymmetric Timeliness of Earningsحسین علمی fair value accounting financial economics and the transformation of reliabilityخانم رضاییProfits and losses from changes in fair value, executive cash compensation and managerial power: Evidence from A-share listed companies in Chinaخانم حسن زاده The Effects of Principles-Based Accounting Standards on Accounting Qualityقائم مقامی The impact of lean practices on inventory turnover Experimental research in financial accountingWorking Capital Management and Corporate Profitability: Evidence from Panel Data Analysis of Selected Quoted Companies in Nigeriaمصطفی وافریThe changing role of management accounting in the transition from a family business to a non-family businessخانم اروجیWhat is the Actual Economic Role of Financial Reportingکریمی1 ) آدرس لینک دانلود :http://www.uplooder.net/cgi-bin/dl.cgi?key=93d11a789c33c39d6c219c41cd8052122 ) آدرس لینک دانلود :http://www.uplooder.net/cgi-bin/dl.cgi?key=b476738ae59b82b84056c3e9e40619583 ) آدرس لینک دانلود :http://www.uplooder.net/cgi-bin/dl.cgi?key=0a252ea59858cc6da3c0ba48531bf1044 ) آدرس لینک دانلود :http://www.uplooder.net/cgi-bin/dl.cgi?key=da0a24d33f5d87f3bcdbe4e0435921645 ) آدرس لینک دانلود :http://www.uplooder.net/cgi-bin/dl.cgi?key=116477ca98d82b57ca789a376dd93d4e6 ) آدرس ...