Professional Documents
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CMA Glossary Arabic PDF
CMA Glossary Arabic PDF
CMA Glossary Arabic PDF
ICMA Glossary of
Management
Accounting
Arabic/English Version
ﻣﺴﺮد ﺑﺎﻟﻤﺼﻄﻠﺤﺎت اﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ اﻣﺘﺤﺎن ﺷﮭﺎدة اﻟﻤﺤﺎﺳﺐ اﻹداري اﻟﻤﻌﺘﻤﺪ
)آذار/ﻣﺎرس (2011
Return on Common اﻟﻌﺎﺋﺪ ﻋﻠﻰ ﺣﻘﻮق اﻟﻤﻠﻜﯿﺔ ﻗﯿﺎس ﯾﺸﯿﺮ إﻟﻰ ﻣﻌﺪل اﻟﻌﺎﺋﺪ ﻋﻠﻰ اﺳﺘﺜﻤﺎر
Equity
اﻟﻌﺎدﯾﺔ أﺻﺤﺎب اﻷﺳﮭﻢ) .ﯾﺴﻤﻰ أﯾﻀﺎً :اﻟﻌﺎﺋﺪ ﻋﻠﻰ
ﺣﻘﻮق اﻟﻤﺎﻟﻜﯿﻦ(
Return on Invested اﻟﻌﺎﺋﺪ ﻋﻠﻰ رأس اﻟﻤﺎل ﻗﯿﺎس ﻟﻤﺪى ﻓﺎﻋﻠﯿﺔ اﺳﺘﺨﺪام اﻟﺸﺮﻛﺔ ﻟﻸﻣﻮال
Capital
اﻟﻤﺴﺘﺜﻤﺮ )اﻟﺪﯾﻮن أو ﺣﻘﻮق اﻟﻤﻠﻜﯿﺔ( اﻟﻤﺴﺘﺜﻤﺮة ﻓﻲ
ﻋﻤﻠﯿﺎﺗﮭﺎ.
Return on Investment اﻟﻌﺎﺋﺪ ﻋﻠﻰ اﻻﺳﺘﺜﻤﺎر ﻧﺴﺒﺔ اﻟﺪﺧﻞ اﻟﻤﺤﻘﻖ ﻣﻦ اﻻﺳﺘﺜﻤﺎر اﻟﮭﺎدف
)(ROI
ﻟﻜﺴﺐ ذﻟﻚ اﻟﺪﺧﻞ.