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  • شرح الدليل المحاسبي

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    king keiko
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    This document lists and categorizes different types of assets that can be included in accounting records. It discusses fixed assets such as lands, buildings, machinery, equipment, vehicles, furniture and tools. It also covers long-term investments like real estate, shares in subsidiaries and other companies, bonds, and loans. Current assets and intangible assets such as capitalized expenses and renovation costs are also mentioned. The document provides an accounting of asset categories for recording and reporting financial information.

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    This document lists and categorizes different types of assets that can be included in accounting records. It discusses fixed assets such as lands, buildings, machinery, equipment, vehicles, furniture and tools. It also covers long-term investments like real estate, shares in subsidiaries and other companies, bonds, and loans. Current assets and intangible assets such as capitalized expenses and renovation costs are also mentioned. The document provides an accounting of asset categories for recording and reporting financial information.

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    19 views8 pages

    شرح الدليل المحاسبي

    Uploaded by

    king keiko
    This document lists and categorizes different types of assets that can be included in accounting records. It discusses fixed assets such as lands, buildings, machinery, equipment, vehicles, furniture and tools. It also covers long-term investments like real estate, shares in subsidiaries and other companies, bonds, and loans. Current assets and intangible assets such as capitalized expenses and renovation costs are also mentioned. The document provides an accounting of asset categories for recording and reporting financial information.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
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    of 8

    ‫شرح الدليل المحاسبي‬

    Fixed Assets ‫األصول الثابتة‬


    Lands ‫اراضي‬
    Building and construction, and ‫ﻤﺒﺎﻨﻲ ﻭﺇﻨﺸﺎﺀﺍﺕ ﻭﻤﺭﺍﻓﻕ ﻭﻁﺭﻕ‬
    facilities and roads
    Machines and equipment ‫ﺁﻻﺕ ﻭﻤﻌﺩﺍﺕ‬
    Means of transport and ‫ﻭﺴﺎﺌل ﻨﻘل ﻭﺍﻨﺘﻘﺎل‬
    transmission
    Kit and tools ‫عدة ﻭﺃﺩﻭﺍﺕ‬
    Furniture and office equipment ‫ﺃﺜﺎﺙ ﻭﺘﺠﻬﻴﺯﺍﺕ ﻤﻜﺘﺒﻴﺔ‬
    Animal and Water Wealth ‫ﺜﺭﻭﺓ ﺤﻴﻭﺍﻨﻴﺔ ﻭﻤﺎﺌﻴﺔ‬
    Projects under construction ‫ﻤﺸﺭﻭﻋﺎﺕ ﺘﺤﺕ ﺍﻟﺘﻨﻔﻴﺫ‬
    Investment composition ‫ ﺘﻜﻭﻴﻥ ﺍﺴﺘﺜﻤﺎﺭﻱ‬
    Investment spending 1‫ ﺇﻨﻔﺎﻕ ﺍﺴﺘﺜﻤﺎﺭﻱ‬
    Long-term investments ‫ ﻁﻭﻴﻠﺔ ﺍﻷﺠل‬1‫ﺍﺴﺘﺜﻤﺎﺭﺍﺕ‬
    Real estate investments ‫ﺍﺴﺘﺜﻤﺎﺭﺍﺕ ﻋﻘﺎﺭﻴﺔ‬
    Investments in shares in ‫ﺍﺴﺘﺜﻤﺎﺭﺍﺕ ﻓﻲ ﺍﺴﻬﻡ ﻓﻲ ﺸﺭﻜﺎﺕ ﺘﺎبعة‬
    subsidiaries
    Investments in associated ‫ﺍﺴﺘﺜﻤﺎﺭﺍﺕ ﻓﻲ شركات شقيقة‬
    companies
    Investments in shares in other ‫ﺍﺴﺘﺜﻤﺎﺭﺍﺕ ﻓﻲ ﺍﺴﻬﻡ ﻓﻲ ﺸﺭﻜﺎﺕ ﺃﺨﺭﻯ‬
    companies
    Investments in bonds ‫ﺍﺴﺘﺜﻤﺎﺭﺍﺕ ﻓﻲ ﺴﻨﺩﺍﺕ‬
    Investments in investment ‫ﺍﺴﺘﺜﻤﺎﺭﺍﺕ ﻓﻲ ﻭﺜﺎﺌﻕ ﺍﺴﺘﺜﻤﺎر‬
    documents
    Loans and debit balances of ‫ ﻗﺭﻭﺽ ﻭ ﺃﺭﺼﺩﺓ ﻤﺩين ﻁﻭﻴﻠﺔ ﺍﻷﺠل‬
    long-term
    Loans to holding companies / ‫ ﺸﻘﻴﻘﺔ‬/ ‫ ﺘﺎﺒﻌﺔ‬/ ‫ﻗﺭﻭﺽ ﻟﺸﺭﻜﺎﺕ ﻗﺎﺒﻀﺔ‬
    subsidiaries / sister
    Loans to third parties. ‫ ﻗﺭﻭﺽ ﻟﺠﻬﺎﺕ ﺃﺨﺭي‬
    Current assets ‫ﺃﺼﻭل متداولة‬
    Other assets ‫ﺃﺼﻭل ﺃﺨﺭﻯ‬
    Intangible assets ‫ﺃﺼﻭل ﻏﻴﺭ ﻤﻠﻤﻭﺴﺔ‬
    Capitalized expenses ‫ﻨﻔﻘﺎﺕ ﻤﺭﺴﻤﻠﺔ‬
    Renovation expenses branches ‫ ﺍﻟﺘﺠﺎﺭﻴﺔ‬1‫ ﺍﻟﻨﺸﺎﻁ‬1‫ﻨﻔﻘﺎﺕ ﺘﺤﺩﻴﺙ ﻓﺭﻭﻉ ﻭﻤﻌﺎﺭﺽ‬
    and shows commercial activity
    Created contribution in the ‫ﻤﺴﺎﻫﻤﺔ ﺍﻟﻤﻨﺸﺄﺓ ﻓﻲ ﺇﻨﺸﺎﺀ ﺃﺼﻭل ﻏﻴﺭ ﻤﻤﻠﻭﻜـﺔ‬
    creation of intangible assets ‫ﻟﻬـﺎ ﻭﺘﺨـﺩﻡ ﺃﻏﺭﺍﻀﻬﺎ‬
    owned by it and serve their
    purposes
    In exchange for the right to use ‫ﻤﻘﺎﺒل ﺤﻕ ﺍﻻﻨﺘﻔﺎﻉ ﺒﻤﻘﺎﺭ ﻋﻥ ﻁﺭﻴﻕ ﺍﻟﺸﺭﺍﺀ‬
    the headquarters through ‫ﺒﺎﻟﺠﺩﻙ‬
    purchase Paljdk

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