English Khmer Glossary of Accounting and Auditing Terminology p1 PDF
English Khmer Glossary of Accounting and Auditing Terminology p1 PDF
English Khmer Glossary of Accounting and Auditing Terminology p1 PDF
Volume 1:
Volume 2:
Volume 3:
Volume 4:
Volume 5:
Volume 6:
Volume 7:
Volume 8:
Volume 9:
English-Khmer
Terminology
Contact person:
Sandy Rost
Team Leader
Glossary
of
Accounting
and
Auditing
Garmkfa
GaCJaFrsvnkmCati G>s>C nRBHraCaNacRkkm<CaRtUv)anbegIteLIgenAqaM2001 eday
GnuelamtamRBHraCRkm Csrkm030010 cuHenAfTI03 ExmIna qaM2000 EdlRbkaseGayeRbI
c,ab;sBI sI vnkmnRBHraCaNacRkkm<C a ehIy G>s>C )ancab;epmI dMeNIrkarBIqa M2002 mk. G>s>C
CasabnsvnkmkMBUl (Supreme Audit Institutions) nRBHraCaNacRkkm<C a CasmaCikrbs;Ggkar
GnrCati nsabnsvnkmkMBUl (INTOSAI) nigGgkarGasIunsabnsvnkmkMBUl (ASOSAI).
Tnmw nwgenH raCrdaPi)alkm<C akMBugGnuvtnUvkMENTMrg;CaeRcInEpkTUTaMgRbeTs. kMENTMrg;hirBavt
saFarN CaEpkmYysMxan;EdlraCrdaPi)alkMBugykcitTukdak; edIm,IGnuvttamsg;darGnrCati.
edayEpkelItRmvkarcaM)ac; BakbeckeTsfICaeRcInCaPasabreTs PaKeRcInCaPasaGg;eKs nig
Pasa)araMg )ankekIteLIg nigRtUv)aneKeRbIR)as;ya:gTUlMTUlayeday mRnrI aCkar sisS nisSit bBaavn
nigGkmanviCaCIvepSg. karbkERbBakbeckeTsTaMgenaHCaPasaExrmankarERbRbYlBIsabnmYy
eTAsabnmYy EdlbgeGaymannUvkarPnRclM nigkaryl;xusGtny.
GaCJaFrsvnkmCati)anpc epmI begtI {snanuRkmGg;eKs-ExrGMBIBakbeckeTsKNeny nigsvnkm}
EdlmanBakbeckeTssMxan;CaPasaGg;eKs nigPasaExreLIgeRkamCMnYy]btmr bs;shRbtibtki ar
beckeTsGalmW :g;.
sgwmfa svnkr KNenykr nigGkmanviCa CIvdUcKa GaceRbIR)as;snanuRkmenH edIm,ICa
plRbeyaCn_kg kargarrbs;xn .
ral;karpl;eyabl;EklMG sUmepJmI ktamryGIEu ml naa@gtz.org.kh .
raCFanIPeM Bj fTI 03 Ex F qaM2009
GKsvnkr
Gut Qn
Preface
The National Audit Authority (NAA) of the Kingdom of Cambodia was established in
2001 following the promulgation of the Law on Audit of the Kingdom of Cambodia by
Royal Kram CS/RKM/0300/10 dated March 03, 2000 and started its operations in
2002. NAA is the Supreme Audit Institutions (SAI) of Cambodia, a member of the
International Organization of Supreme Audit Institutions (INTOSAI) and the Asian
Organization of Supreme Audit Institutions (ASOSAI).
Meanwhile, Royal Government of Cambodia (RGC) has been implementing many
reforms in different sectors throughout the country. Public financial management
reform is the major sector that RGC has been considering on the way forwards to
international standards and best practices. Based on the necessary need, new
terminologies in foreign languages, mainly in English and French, have emerged and
are widely used by all government officials, academics, scholars, professionals and
students. The translation of those terminologies into Khmer varies from one
institution to another, which causes confusion and misinterpretation.
NAA with support from the German Technical Cooperation initiated the development
of English-Khmer Glossary of Accounting and Auditing Terminology containing the
most important technical terms in English and Khmer.
I hope that this Glossary will be made abundant use of auditors, accountants and
other respective professionals.
Every comment for improvement should be forwarded to naa@gtz.org.kh.
Uth Chhorn
Auditor General
A
abandoned asset
karcuHcUleTAelIvikybRtEdlGkdkR)ak;yl;RBmsg
bkarTUTat;.
sUmemIl bill payable
(Fr. = acceptation)
writing across the face of a
bill by which the drawer agrees to pay.
acceptance payable
RTBskmEdlRtUv)aneKe)aHbg;ecal
RTBskmEdltUv)ane)aHbg;ecaledaymas;kmsTi i
ehIyGaclubecjBItaragtulkar)an.
tMlEdlGacbr)anCasac;R)ak;
tMlmYycMnYnEdlGacTTYlsal;Casac;R)ak;Pam
eRkayBIkarlk;RTBskm.
karkat;rMls;Biess bminFmta
karkat;rMls;bEnm edaysarktaxusu RbRktINamYyekIt
maneLIg dUcCa eRKaHFmCatiepSg.
plTTYlelIsBIkarrMBwgTuk
plTTYl)anelIsBIGVIEdl)anrMBwgTuktamryskmPaB
TIpSar.
lMhUrR)ak;Cak;Esg bdac;xat
esInwgcMnYnsrublMhUrnsac;R)ak; dklMhUrecjnsac;
R)ak; dkCamYykarkat;rMls;.
fedImCak;Esg bdac;xat
fedImGb,brma EdlRkumhunRtUvcMNay edIm,IFanarkSa
nUvnirnPaB.
sUmemIl total return
bMNulBit
bMNulBitedayBMmu ankarEkgbnM.
karkMNt;fedImeBjelj
fedIm rYmmanfedImefr nigERbRbYlcMeBaHplitpl.
-1-
acceptance receivable
accept deposit
acceptance certificate
accidental loss
financial loss caused by an
accident.
accountability
(Fr. = obligation de rendre
compte)
the responsibility to perform a
certain function.
accounting equation
assets = capital + liabilities
accounting error
an error found in the published financial statements
about accounting principle or
method.
accounting event
a transaction entered in the
books of a business.
accounting exemption
the exemption of small business from rendering financial
statements.
accounting exposure
the risk that the equity,
assets, or income will change
as exchange rate changes.
for
accounting information
system
a systematic device and methods used for gathering,
processing and reporting the
accounting information.
accounting insolvency
accounting job
accounting liquidity
accounting manual
GsaFnPaBKNeny
kargarKNeny
lTPaBTUTat;enAkgKNeny
esovePAENnaMKNeny
esovePA Edlerobrab;GMBIeKalkarN_ENnaMnItivFi I nig
sgd; arsMrab;KNenyRkumhunmYy.
karvas;EvgKNeny
tMlKNenyKitCarUbiyvt
viFIsasKNeny
viFIsaseRbIR)as; edayKNenykr edIm,IeFVrI )aykarN_
GMBIceM Nj nigxatedayQrelITMrg;mUldanrYm bmux
sBaaCasarvn.
KNenyEpkelImUldanbgr
eKalneya)ayKNeny
eKalneya)ay EdlrYmbBalviFIsaseRCIserIseday
GkRKb;RKg.
accounting policy
karGnuvtn_KNeny
karGnuvtn_KNeny elItMrUvkarnkareFVrI )aykarN_ nig
RbmUlpMTinny rbs;Gtifi iCn.
fedImKNeny bfedImkas
eKalkarN_KNeny
viFanTUeTA Edl)anmkBIeKalbMNg nigTsSnnKNeny EdleRbIR)as;sMrab;karbegItbeckeTsKNeny.
nItiviFIKNeny
viFIsaseRbIR)as; edIm,Ibgaj kt;Rta segbTinny.
-3-
accounting record
sg;darKNeny
eKalkarN_sMrab;karGnuvtnm_ anlkNkPaB nigman
sgtPaBnskmPaBKNeny.
kicbBaIkaKNeny
Tinanub,vtn_ esovePAFM vikybRt r)aykarN_hirBavt
nigksarkg kMuBTr.
haniPyKNeny
haniPyxatbg; EdlbNalmkBIGMeBIminsmRsbbNal
mkBItMrUvkarnkareFVrI )aykarN_hirBavt bKNeny.
KNnI
]bkrN_mYyeRbIR)as;enAkgkarkt;Rta segbeTAelI
RbtibtikarcMNlU cMNay RTBskm bMNul nigRTB
rbs;mas;epSgeTot.
-4-
account book
account adjustment
bBaI besovePAKNnI
karEktMrUvKNnI
karEktMrvU enAcugkariybriecTedIm,IbgajeGayeXIj
BIsmtulcugRKa.
fTUTat;
sUmemIl account method
mas;KNnI
KNenykr
mnusSEdlRtUv)anbNHbNal edIm,Ikt;RtaRbtibtki ar
kg esovePA bbBaeI pSg bCaGkerobcMr)aykarN_hirBavt.
KNeny
a firm which renders accounting, audit, taxation, consulting, attestation and other
services.
-5-
account classification
karcat;fak;KNnI
karcMNat;fak;KNnI dak;edayELkeTAtamRkumnImYy.
smIkarKNeny
RTBskm = RTBrbs;mas; bMNlu .
kicbBaIkaKNeny
sac;R)ak;Edl)anxIBInrNamak;.
KNnIRtUvTTYl bKNnIRtUvTar bKNnIGtifiCn
sac;R)ak;EdlRtUvTTYl edaykarCMBak;BInrNamak;.
plrbrelIKNnIGtifiCn bKNnIRtUvTar
GRtamYyEdlTTYl)anedaysarpleFobrvagsac;R)ak;
Edl)anlk;CMBak; CamYymFmPaKnKNnIGtifiCn.
-6-
account statement
r)aykarN_KNnI
r)aykarN_ EdleFVkI arsegbeTAelIRbtibtikarTaMgGs;
nigbgajGMBIsanPaBnKNnIcMeNjdulmYy.
beckeTsKNeny
c,ab;Cak;lak;mYy Edl)anmkBImUlsasKNenysMrab;
kMNt;eTAelIRbtibtikar nigRBwtikarN_Edl)anGnuvteday
GgPaBKNeny.
RbtibtikarKNeny
Rbtibtki arpkgEdlTamTaredayviFIsasKNeny.
ktaKNeny
ktamYysMrab;eFVIkarKNna nigkt;RtanUvGclnRTB
nigkarkat;rMls;.
karvaytMlKNeny
karvaytMleTAelIRTBskm tamryviCaCIvKNeny.
KNnIrg;caM
bBakI aBM)u ankt;RtaenAkg KNnI.
PaKlaPkt;Rtamun
PaKlaPCaRbcaMmYyEdlrMBwgKitfaGacTTYl)an b:uEnmin
Tan;)anRbkas bbg;enAeLIyeT.
KNenymUldanbgr
nItiviFIKNenyedayGnuelameTAtammUldanbgr.
karsrMls;bUkbn beyag
karsrubncMnYnTaMgGs;Edlman RtUv)ankt;RtabnyCa
cMNaynGclkm.
-7-
ksarkargarrd)al
ksarkargarsvnkmEdl)anbegIteLIg edIm,ICYysvnkr
enAkgkarerobcMEpnkar nigkicRBmeRBgrd)alepSg.
fedImrd)al
fedImrd)aleTAelIkarRtYtBinit kardwknaM nigRKb;RKg
kg GaCIvkmEdlminKiteTAelIplitkm karEckcay nigkar
lk;plitplenaHeT.
cMNayrd)al
karcMNayBak;BneTAnwgkarTUTat; nigCYypl;dl;buKl ik
NaEdlmankarTak;TgnwgkarRKb;RKgskmPaBRbcaMf.
KNenyrd)al
nItiviFIKNenysMrab;karvaytMl RtYtBinit karcMNay
fvikard)al.
sUmemIl
emptive audit
adverse opinion
mtiCMTas;
mtirbs;svnkrEdlEcgfa r)aykarN_hirBavtB)Mu an
erobcMeLIgedayGnuelamtam GAAP enaHeT bkarkMNt;
bgajBMmu anPaBRtwmRtUv cMeBaHTinnysMxan;TaMgGs;
enaH.
r)aykarN_bdiesF
karTUTat;Camun
R)ak;buerRbTan
esvakmTIRbwkSa
karGPivDn_minGMeNaypl
haniPynkarxatbg;EdlCalTplmkBIkicsna)an
bBab;.
-8-
aggregation
(Fr. = indemnit)
amount paid by an employer
to cover anticipated costs.
amortization
karrYmbBalKa
karbUkbBalKanUvRTBskm lMhUrnsac;R)ak;sMrab;eFVI
karviPaK bedIm,IerobcMr)aykarN_hirBavt.
cMNaysrub
KWCakarbUksrubrYmnUvkarcMNay enARKb;EpkTaMgGs;enA
kgqaMTaMgmUl.
kareprkmsiTi
kareprnUvRTBskmBIGgPaBmYy eTAGgPaBmYyeTot.
R)ak;]btm
R)ak;Edl)an]btmedaymas;GgPaB edIm,IbMeBjelIcMNayEdl)aneRKagTuk.
karkat;rMls;elIGclnRTB
eFVIkarsgrMls; EdlmanlkNCaRbBneTAelIfe dIm
GclnRTBGrUbiy beTAelIRTBsm,timineRbIkarNamYy
kg eKalbMNgbg;BnelIR)ak;cMeNj cMeBaHGayukaln
kareRbIR)as;.
r)aykarN_RbcaMqaM
r)aykarN_hirBaavtRbcaMqaM nigesckIsegbGMBIBtmansMxan;rbs;GgPaB.
fvikasmtulRbcaMqaM
R)ak;cMeNjeRKagTuk
kareRbIR)as;nUvRTBskm
karvas;EvgBIRbsiTPaBnkareRbIR)as;RTBskmrbs;
GgPaBedIm,ITajyknUvplcMNUl nigR)ak;cMeNj.
karEbgEcknUvRTBskm bkarviPaKRTBskm
karEbgEcknUvRTBskmeTAtamEpk Edl)ankMNt;TukCa
munkg cMeNamRbePTxusKa.
-9-
assertion
an audit to attest the accounting records by obtaining evidence and evaluating the evidence.
attest service
obtaining evidence - recording - first appraisal - proof further appraisal - audit report.
audit by comparison
audit method by comparing
the current records and the
past records.
karbBaak;GHGag bGMNHGMNag
esckIRbkasmYy faetIbBaaenaHEdl)anelIkGnuelam
eTAtamlkN
vinicy Edl)aneRCIserIsEdrbeT.
GkvaytMlBn
r)aykarN_mankarbBaak;GHGag
esckIsndi anEdlsresrCalaylkGkSr sBI IPaBRtwm
RtUvnGMNHGMNag.
svnkmmanmuxgarbBaak;GHGagelIr)aykarN_
hirBavt
svnkmedayeFVkI arbBaak; eTAelIr)aykarN_KNeny
tamrykarTTYl)annUvPst ag nigkarvaytMlPst ag.
esvakmbBaak;GHGag
esvakmmYyEdl CPA eFVIkarbBaak;GHGag bpl;nUvkar
FanaeTAelIr)aykarN_hirBavt.
c,ab;svnkm
Gnuplsvnkm
eyabl; bmtiENnaMrbs;svnkrcMeBaHGkRKb;RKgGgPaB.
KNkmaFikarsvnkm
KNkmaFikarmYyEdlbegIteLIgedayGKnaykRkum
hnu saFarN EdlmankarRtYtBinit nigTTYlxusRtUv
CaBiesskgeKalneya)ayKNeny nigsvnkm.
KNkmkarsvnkm
xYbsvnkm
karTTYl)annUvPst agbnmkkt;Rta vaytMlCMhandMbUg
suBlPaB vaytMlbEnm nigkareFVrI )aykarN_svnkm.
svnkmedayeRbbeFob
viFIsassvnkmedayeFVIkareRbbeFobbBabI cb,neTA
nwgbBaqI aMkngeTA.
-10-
audit documentation
ksarsvnkm
lTplsvnkm
lTplEdlTTYl)anBIkarerobcMnItiviFIsvnkm.
Rkumkargarsvnkm
TsSnsvnkm
esckIsnida nsvnkm
R)ak;Qlsvnkm
PaBCasarvnnsvnkm
eKalbMNgsvnkm
eKaledA beKalbMNgenAkgkareFVIsvnkm.
Epnkarsvnkm
(Fr. = documentation de
vrification)
working paper, electronic files, audit evidence and significant audit findings or issues.
audit evidence
(Fr. = informations probantes)
audit findings
(Fr. = constatations de la
vrifi-cation)
the result of audit procedures.
audit engagement team
audit concept
audit conclusion
audit fee
audit materiality
audit objective
(Fr. = objectif de la vrification)
the goal of an audit.
audit plan
(Fr. = plan de vrification)
EpnkareTAelIkicRBmeRBgsvnkm RBmTaMgkMNt;eGay
)anc,as;BIRbePT niglkNrbs;GgPaBrgsvnkm.
nItiviFIsvnkm
kmviFIsvnkm
karkMNt;bEnmlMGiteTAelInItiviFIsvnkmCak;lak;NamYy
EdlRtUvGnuvtenAkgGMLgeBlkicRBmeRBgsvnkm.
bBaasvnkm
kMrgsMNYrsvnkm
dKUsvnkm
-11-
audit implication
audit of component
audit perception
audit methodology
audit professional
audit quality control
audit recommendation
audit period
audit standard
audit risk
karR)aRsyTak;Tgsvnkm
svnkmelIsmasFatu
karEsVgyl;BsI vnkm
viFIsassvnkm
viCaCIvsvnkm
karRtYtBinitKuNPaBsvnkm
Gnusasn_svnkm
ryeBlsvnkm
sUmemIl auditing standard
haniPysvnkm
haniPyEdlGacekItmaneTAelIKNnI nigGMNHGMNag
Bak;BndTeToteday)anbgb;nUvPaBxusqgCasarvn
kdUcCahaniPyEdlsvnkrBMGu acrkemIleXIj.
yuTsassvnkm
EpnkarsMrab;kareFVsI vnkm nigRtUvmankarerobcMTukmun
eBlmankarelIkeLIg.
etssvnkm
skmPaBpp gepgpat;EdlRtUvykmkGnuvtkgeBl
eRCIserIs)a:n;KMrUsakl,g.
ksarkargarsvnkm
r)aykarN_Edlkt;RtarkSaedaysvnkreTAtamnItvi iFI
svnkm eFVIetssakl,gedIm,ITTYl)annUvBtman nig
esckIsnidan.
kareRCIserIsKMrUsvnkm
kareRCIserIsKMrUsakl,g edaysvnkredIm,IbegtI )an
CamUldansMrab;eFVIkarvaytMleTAelIr)aykarN_ bkMNt;
RtaKNeny.
-12-
Auditor General
GKsvnkr
mnCI an;x<s;Edl)aneRCIstaMgedayrdsPaeGayTTYl
xusRtUvenAkgkargareFVsI vnkmeTAtambNasabn mnrI
epSgenAkgraCrdaPi)al.
kgVHxatBIkarrMBwgTuksvnkm
PaBxusKarvagsmtPaBrbs;svnkr kg karrkeGay
eXIjBIkMhus karEkgbnM eTAnwgkarrMBwgTukCamunrbs;Gk
eRbIR)as;r)aykarN_hirBavtE dlmancMeBaHsvnkr.
kariybriecTsvnkm
ryeBlsvnkmenAkgExTaMgdb;BIr.
kMNt;ehtusvnkm
kMNt;RbvtiEdl)aneRbI bkt;Rtaedaysvnkr.
haniPysvnkmEdlGacTTYlyk)an
Parkicsvnkm
svnkmelItaragtulPaB
karEbgEcktMbn;svnkm
smIkarsvnkm
RkumRbwkSasg;darsvnkm
RkumRbwkSaEdl)anGnumteday AICPA edIm,Idak;eGay
eRbIc,ab;svnkm nigCUnPab;CamYybTdan nItiviFI nigkar
ENnaMepSgsMrab;smaCik AICPA kMBugGnuvtesvakm
enaH.
plRbeyaCn_svnkm
esckIRBagnkareFVIsvnkm
sg;darsvnkm
bTdanEdl)anGnuvtedaysvnkrenAkgkareFVsI vnkm
eTAelIr)aykarN_KNenyrbs;GtifiCn.
-13-
auditor judgment
auditor s evaluation
auditor's opinion
karvinicyrbs;svnkr
karvaytMlrbs;svnkr
mtirbs;svnkr
mtiRbkbedayviCaCIvrbs;svnkr.
kickarBaredayRbugRbytrbs;svnkr
svnkmBIbBaIeTAskIbRtedIm
eFVIkarcuHeyagcab;BIkarkt;RtarhUtdl;RbPBksaredIm
edaymankarBnl;ya:gRtwmRtUv erobcMksar nigBinit
emIlelIsuRkwtPaBrbs;vapgEdr.
kareFIVsvnkm nigkarbBaak;GHGag
EpkfmI YynkarRbLg CPA EdlRKbdNb;elIsvnkm
nigkareFVIGMNHGMNag.
svnkmedaysVyRbvti bPam
kareFVsI vnkmedayBM)u anerobcMnUvEpnkarCamun.
PaKhunmUlFnEdl)anpl;siTi
cMnYnnmUlFnGaCIvkm EdlRkumhunsMercGnumttMeLIg
tamrycMnYnsrubntMlTIpSar btMlEdl)ankMNt;
rbs;PaKhunTaMgGs;.
karTTYlxusRtUvrbs;svnkr
PaBbraCyBIkarminGacrkeXIjnUvkMhusqg karEkgbnM
Edl)anRbRBwtedayGtifiCn.
sUmemIl unqualified report
svnkmbrevn
kareFVsI vnkmeTAelIGgPaBEtmYy edaysabnsvnkm
kCncMnYnBIredIm,IbeBasnUvGMeBIsUk)a:n;.
GaCJaFr
PaKhunEdlTTYlkarGnumtecjpSay
cMnYnGtibrimansnkw hunEdlRkumhuneFVIkare)aHpSay.
-14-
-15-
B
bad debt
(Fr. = solde)
smtulKNnI
smtuleyagqaMmun
smtulnKNnI EdleyagBIkariybriecTmunmkbBal
kgkariybriecTbcb,n.
smtuleyageTAqaMbnab;
smtulEdleyag BIkariybriecTbcb,neTAkariybriecT
bnab;.
karBinitelIsmtul
karBinitelIPaBRtwmRtUv nsmtulKNnIedayeRbIR)as;
rUbmn smtulcas; + Rbtibtikar = smtulfI.
bMNultwgTar
cMnYnTwkR)ak;CMBak;enAkgKNnIebIk Edl)anbgajmin
GacRbmUl)an.
kar)at;bg;elIbMNultwgTar
sMviFanFn)at;bg;elIbMNultwgTar
smtul
CBaIgBaNiCkm
PaBxusKarvagkarnaMecj nignaMcUlnRbeTsmYy.
-16-
balance sheet
(Fr. = bilans)
a statement which lists
assets and liabilities of a
given firm to portray its net
worth at a given point of time.
balance sheet audit
kalbriecTtaragtulkar
kalbriecTCak;lak; EdltaragtulkarRtUv)anerobcM.
Gnu)attaragtulkar
Gnu)atKNnaBItYelxkgtaragtulkar.
tMlsrubnRTBsm,tibgajkgtaragtulkar
r)aykarN_Edlkt;RtaRTBskm nigbMNulGkmrbs;
shRKasmYy edIm,IbgajBItMlsuTenAcMNcu eBlCak;
lak;mYynkariybriecT.
svnkmelItaragtulkar
svnkmEdlepatCasMxan;elItaragtulkar.
svnkmelItaragtulkarsMrab;eKalbMNg\NTan
svnkmelItaragtulkar sMrab;eKalbMNgeFVIcMNat;
fak;\NTan rbs;GkxIeday\NTayk.
taragtulkar
-17-
karlagluykgVk;tamtaragtulkar
karlagluykgVk; tamrybBalkgKNnIFnaKarrbs;
saCIvkm.
RTBGacbBaaMFnaKar
RTBsm,tiEdlFnaKarnwgTTYlyl;RBmbBaaM sMrab;pl;
kmI.
smtulFnaKar
1-smtulrvagFnaKarbnab;BIeprkarCMrH. 2-karBin-i
telIsmtulbgajkgr)aykarN_FnaKar.
karpSBVpSayr)aykarN_hirBavtrbs;FnaKar
karGMBavnavBIrdaPi)al bshBn brdeTAFnaKareGay
pl;nUvr)aykarN_hirBavt.
r)aykarN_tMrwmcugkariybriecTrbs;FnaKar
r)aykarN_rbs;FnaKar sMrab;cMnYnfCak;lak;bnab;dMNac;
qaMsareBIBnEdleRbIR)as;edaysvnkr.
taragtulkarkSyFn
taragtulkarbgajsanPaBhirBavt nkarkSyFn.
smtulTwkR)ak;enAkgr)aykarN_FnaKar
smtulnTwkR)ak;bgajkgr)aykarN_FnaKar.
tarageBlevlaeprR)ak;kgFnaKar
tarageBlevlasvnkm EdlbgajkalbriecTRKb;kar
eprR)ak;enAkgKNnIGtifiCn kgeKalbMNgedIm,Itam
rkkarbneM prR)ak;.
KNenymUldan
TMrg;samBansmIkarKNeny KWRTBsm,ti esbI MNul
bUkmUlFn .
-18-
basic balance
smtulmUldan
smtulsrubncMNUlrbs;KNnIcrn bUkclnamUlFn
ryeBlEvg
fedImmUldan
fedImeRbIR)as; edIm,IkMNt;tMlRTBsm,ti dUcCaf
edImplitkm bfedImTij.
kMlaMgrkcMNUlmUldan
Gnu)atsmtPaBR)ak;cMeNjEdlTTYl)an edayR)ak;
cMeNjmunbg;Bn EckbrimaNlk;sTu .
viFanGRtabgVilpkg (Internal Rate of Return-IRR)
viFanEdlKMeragGacRtUvTTYlyk ebIsinGRtaR)ak;cMNUl
pkgx<s;CagGRtabBaHf ehIyKMeragRtUvbdiesF ebI
sinCaGRtaR)ak;cMNUlpkg TabCagGRtabBaHf.
sUmemIl contribution margin
sniFimUldan
karTijlk;EdlsitkgtMrUvkarefr dUecH tMrUveGayman
snFi iCaRbcaMkgqaM.
R)ak;ebovtSmUldan
R)ak;]btmpl;eGaynieyaCik kgenaHmanlaPkar esa
hyu fsrM ak nigR)ak;bg;Efmema:gelIkarelIseBl bFa
nara:b;rg.
plcMNUlRbcaMqaM
plRbcaMqaMEdlminmanhaniPyvinei yaK.
sUmemIl auditing standard
sUmemIl pre-tax accounting income
smtuledImRKa
smtultMbUg bsmtulcab;epmI nKNnImYy.
-19-
beginning inventory
the inventory at the beginning
of a period.
below-market-rate loan
bill
a list of charges sent to the
client for the service.
sniFiedImRKa
snFi ienAedImRKa nkariybriecT.
kmIGRtaeRkamTIpSar
kmIEdlminmanGRtakarR)ak; bkmIGRtabBaHfceM BaH
mitPki bsac;jati.
mas;PaKhun
GtifiCnrbs;shRKasvinieyaK EdlCamas;kmsiTBi it
nPaKhunkan;kab; eTaHbICaPaKhnu RtUv)ancuHeQaHkg
namCashRKaskeday.
GtRbeyaCn_ bplRbeyaCn_
TwkR)ak;cMNayeRkamEpnkarnivtn_Cn.
Gnu)atfedImGtRbeyaCn_
Gnu)atnlMhUrsac;R)ak;cUlsrub EckeGaysac;R)ak;
cMeNjsrub.
GtRbeyaCn_bEnmepSg
GtRbeyaCn_bEnmTTYl)an BIRkumhnu eRkABIsac;R)ak;.
sUmemIl negative carry
sUmemIl cost-benefit analysis
esckIlMeGog
KMlatenAkgdMeNIrkarEsVgrk bgaj nigeRbIR)as;ksar
KaMRT.
karebegIttMlGclnRTB
kareFVeI GayRbesIrnUvskanuBlesvakm nGclnRTB.
sgkarKNenyFMbMput 4
sgkarKNenyFMbMput 4 elIBiPBelakman Deloitte &
Touche LLP, Ernst & Young LLP, KPMG LLP and
PricewaterhouseCoopers.
vikybRt
taragtMlpl;eGayGtifiCnsMrab;karpl;esvakm.
-20-
billed receivable
bill-when-shipped method
a revenue recognition method which recognizes revenues when a product has been
shipped to the customer.
black money
income that is unreported for
tax purposes.
blank check preferred stock
authorization given to the management to issue preferred
stock without further approval
of the board or stockholders.
bNTarR)ak;
KNnIRtUvTarrbs;GtifiCn EdlRtUv)anepJIvikybRteGay
sgR)ak;.
xYbvikybRt
eBlevlacenaHGMLgeBlvikybRtRtUv)anepJeI cjeTA
kan;GtifiCn nigkarRbmUlR)ak;BIGtifiCn.
sUmemIl promissory note
sUmemIl promissory note
bNluy
ksarCalaylkGkSr EdlbBaak;BIkareprRTBsm,ti
BIGklk;eTAGkTij.
bNdwkCBan
ksarecjedayGkdwkCBaneTAkan;k)a:l; erobrab; nig
TTYlsal;GMBIbrimaNTMnijsMrab;dwkCBan nigbBaak;BIlkxNRbKl;-TTYl.
bNRtUvsg
bNCMBak;R)ak; edayshRKascMeBaH\NTayk.
bNRtUvTTYl
bNBaNiCkmnkarpas;br Edlpl;edayGkTij Edl
Gkkan;kab;RtUvbg;eTAtamGayukalbN.
sUmemIl promissory note
viFIsasTTYlsal;cMNUleBlTMnijdwkCBanecj
viFIsasTTYlsal;cMNUl enAeBlplitplRtUv)andwk
CBan dl;GtifiCn.
luyexA bluykgVk;
cMNUlEdlmin)ankt;RtasMrab;karbg;Bn.
mUlb,TanbRtTMenrnPaKhunGaTiPaB
siTRi bKl;eGayGkRKb;RKg edIm,Ie)aHpSayPaKhnu GTiPaB edaymin)ac;mankaryl;RBmBIRkumRbwkSaPi)al b
mas;PaKhnu eT.
-21-
blind count
an internal control procedure
by counting the actual quantity received by the receiving
department independent of
any quantity records.
bond discount
amount by which the bonds
are sold below their face
value.
bond interest rate
bond premium
karrab;edaykraC/ karrab;edaymineGayGkepSgdwg
nItiviFIRtYtBinitpkg edaykarrab;brimaNTTYlBitR)akd
edayEpkTTYlTMnijEdlkraCBIEpkkt;Rta.
sBaabNlk;bBaHtMl
cMnYnTwkR)ak;EdlsBaabNRtUv)anlk;eRkamtMledIm.
R)ak;bEnm/ R)ak;lMeGognkarbEnmTun
1-TwkR)ak;Edl)anmkBIedImTunmanRsab; dkecjcMnYnTwk
R)ak;bNak;TunEfmedayshkmsiTki rf.I 2-cMnYnTwkR)ak;
nedImTunenAsl;kg smtul dkcMnYnTwkR)ak;Edlshkm
siTikrdkecj. 3-rgVan;bnmeTAelInieyaCik.
karrMls;buBVlaPsBaabN
karsgrMelaHnbuBVlaPsBaabN.
sBaabNRtUvsg
bMNulekIteLIgedaykare)aHpSaysBaabN.
tMlsBaabN
tMlTIpSarnsmasFatucMNUlefrrbs;sBaabNGac
br)an.
plcMNUlsBaabN
karKNnarvagcMNUlbcb,n EcknwgtMlTIpSarbcb,n.
-22-
bonus method
a method under which a partnership only recognizes identifiable asset, not the unidentifiable ones.
bonus share
viFIsasR)ak;bEnm
viFIsas EdlRkumhunshkmsiTiTTYlsal;EtRTBsm,ti
kMNt;)anb:ueNaH.
PaKhunbEnm / PaKhunCMerIs
PaKhnu bEnm e)aHpSaysMrab;mas;PaKhnu manRsab;Ca
PaKlaPrbs;PaKhun.
R)ak;sMNUk / R)ak;BukrlYy
TwkR)ak;TTYl)anBIGMeBIBukrlYy kgesvasaFarN.
bBaIKNeny / bBaI
esovePAKNnI sMrab;kt;RtaRbtibtikar.
sUmemIl paper audit
smtulsac;R)ak;kgKNnIbeBaI
smtulTwkR)ak;bgajkgKNnIGkbeBaIR)ak;.
bnktambBaIka
bnk kat;plcMNUl b:uEnKancMNaykarR)ak;.
fedImtambBaIka
1-fedIm dUcCarMls; EdlminEmnsac;R)ak;. 2-fedIm
snt. 3-fedImkt;Rta
sUmemIl account receivable
rMls;tambBaIka
cMnYnTwkR)ak;kat;rMls;BIfedImRTBsm,ti kgr)aykarN_
KNeny.
plcMeNjtambBaIka
TwkR)ak;cMNUlTTYl)anBIRTBGcrn Edl)anx<s;CagtMl
bBa.I
sUmemIl net income per book
-23-
book inventory
bookkeeper
the art, practice or work involved in the systematic recording of transactions in a business.
bookkeeping cycle
bookkeeping equation
bookkeeping error
the system which uses originnal documents for posting directly to the ledger.
book method
-24-
1-amount of an asset recorded in the books. 2-the amount calculated as total assets intangibles - current liabilities
- long-term liabilities - equity
issues which have a prior
claim. 3-the value of shareholders' equity less the book
value of preferred stock, plus
deferred tax and investment
tax.
book value basis
a method in which the gain or
loss from reduction of capital
is directly credited or debited
to the capital account.
kicbBaIkadMbUg
R)ak;cMeNjtambBaIka
1-R)ak;cMeNjEkg 2-cMeNjKNenymunbg;Bn
3-R)ak;cMeNjminTan;GHGag
bBaIkaKNnI
bBaEI dlRtYtBinitedaysvnkr.
GtierktambBaIka
1-R)ak;cMeNjsuT KittamTsSnnirnPaBGaCIvkm. 2R)ak;cMeNjsuTmuneBlEktRmUvtYelxsvnkm bmuneBl
bMEbkGtierkmUlFn nigGtierkcMNUlrk)an.
lMeGogR)ak;BntambBaI nigRbkasBn
PaBxusKarvagcMNUl bgajkgbBakI a nigcMNUlenAkgkar
bgVli R)ak;Bn.
sUmemIl accounting transaction
tMltambBaI / tMlkgbBaI
1-cMnYnnRTBsm,tikt;RtakgbBaI. 2-brimaNTwk
EdlKNnaenAkgRTBsm,tisrub RTBGrUbiy bMNulcrn
mUlFn Edlpl;GaTiPaBbgVilsgvij. 3-tMlRTB
sm,tri bs;mas;PaKhun dktMlPaKhnu GaTiPaB bUkBn
vinieyaK nigBnbg;eBleRkay.
mUldantMltambBaIka
viFIsas Edlkg enaHcMeNj bxatBIkarbnymUlFnRtUv
)ankt;Rtaxag\NBn b\NTanpal;enAKNnImUlFn.
-25-
boot
sac;R)ak;bEnmelIkaredaHdUrRTBsm,ti
1-sac;R)ak;Edlbg;enAeBlmankaredaHdUrRTBsm,tci as;
nigRTBsm,tifIRbePTdUcKa.
2-sUmemIl boot dividend
PaKlaPbEnm
TwkR)ak; btMlTIpSarnRTBsm,tri bs;RkumhunmYy edIm,I
eFVIkarerobcMeLIgvijEdlTTYl)anBIRkumhuneKaledA b
mas;PaKhnu kgeKalbMNgedIm,IbrykPaKhnu rbs;eK.
CBaIgTUTat;
CBaIgTUTat;
cMNayepSgelIkarxIR)ak;
cMNayenAkgkarxIR)ak;bEnmelIGRtakarR)ak;.
cMnYnR)ak;cMeNj bkarxatbg;
R)ak;cMeNj bkarxatbg;EdlbgajenAbnat;cugeRkayn
r)aykarN_lTpl.
karlTukcMeNj xat
karllkTukR)ak;cMeNj bkarxatbg;rbs;shkmsiT.i
sUmemIl purchase ledger
FnFanmnusSRsavRCav nigGPivDn_
buKlikEpkGPivDn_ nigRsavRCavrbs;Rkumhun.
BnPaKlaPelIsaxaRkumhun
BnelIPaKlaPTTYl)anBIsaxaRkumhun.
fesIedIm / cMNucRsg;edIm
sanPaBEdlcMNUlBIkarlk; esIc MNaynplitkm.
tYelxeyagkariybriecTmun
BaksresrenAEpkxagelIKNnI edIm,IbgajcMnYnsrubEdl
eyagtamBIkariybriecTmun TMBrmun.
-26-
budget
fvika
r)aykarN_pv karbgajBIEpnkarGnaKt EdlbBaak;BIcMnYn
TwkR)ak;.
KNnIfvika
KNnIcMNaynimitrUb Fmta EdleRbIR)as;edIm,Ikt;Rta
kar)a:n;RbmaNfvikaEdl)anGnumtelIcMNUl cMNay.
r)aykarN_EpkelImUldanfvika
r)aykarN_hirBavtr bs;mUlniFirdaPi)al bPak;garEpkelI
fvika.
karRtYtBinitfvika
karRtYtBinitedayGkRKb;RKg edayeFVkI areRbobeFob
lMGitrvagcMNUl nigcMNayBitCamYyY EpnkarelIkeLIg.
karcMNayfvika
cMNayEdlRtYtBinitedayfvika.
Rbtibtikarfvika
Rbtibtki arEdlb:HBal;bMNulrbs;rdaPi)al.
KMlatfedImfvika
PaBxusKarvagfedImBit nigfedImfvika.
nPaBfvika
cMnYnTwkR)ak; EdlrdaPi)alcMNayelIscMNUl.
fedImeRKagkgfvika
fedImeRKagkgEpnkarRbtibtki ar nRkumhunmYy bnaykdanesvakmmYy.
r)aykarN_hirBavtfvika
r)aykarN_hirBavtEpkelItYelxfvika.
-27-
r)aykarN_lTpltamfvika
r)aykarN_lTpltamfvika EdlPab;CamYylTpln
fvikacMeNj ehIysegbGMBIplb:HBal;rMBwgTuknRbtibtki arEdl)aneRKagTuk.
sUmemIl surplus
KMlatfvika
PaBxusKarvagbrimaNcMNayBit nigbrimaNeRKagsMrab;
skmPaBsMerc)an.
TinnymankMhus
TinnyxusmanenAkgbriyaybN br)aykarN_hirBavt.
RTBsm,tiGaCIvkm / RTBskmGaCIvkm
RTBsm,tienAkgGaCIkm EdlrMBwgfaeRbIR)as;)aneRcInqaM
dUcCa Lan kMBu Tr.
bMNultwgTarGaCIvkm
bMNultwgTar EdlsMedAelIkarRBwtkm)at;bg;Fmta.
saCIvkmCMnYj
GgPaBerobcMeLIg sMrab;GnuvtskmPaBrkR)ak;cMeNj.
sUmemIl business expense
cMNayelIGaCIvkm
fedIm bcMNaycaM)ac;sMrab;plitplcMNUlenAkgGaCIvkm.
cMNUlBIGaCIvkm
BnelIR)ak;cMNUlGaCIvkm
BnelIR)ak;cMeNjsuTBIGaCIvkm.
karxatbg;elIGaCIvkm
cMNayelIscMNUlBIkargarGaCIvkm.
-28-
business property
RTBsm,tiGaCIvkm
RTBsm,ti EdleRbIR)as;enAkgskmPaBGaCIvkmFmta.
haniPyGaCIvkm
haniPyBak;BnCamYyR)ak;cMeNj nigkarrs;ranrbs;Rkumhun.
RbtibtikarGaCIvkm
karpas;br TMnij esvakm rUbiybN bsiTi edIm,IRbmUlyk
R)ak;.
RbBnKNenytamRbePTGaCIvkm
RbBnKNenyrdaPi)al EdleRbIR)as;mUldanbgr.
sUmemIl supporting document
viFIsasKNenytamGnupl
viFIsassMrab;kMNt;fedImnsnFi iGnupl berobcMGnupl
CaRTBsm,tei nAkgtaragtulkar.
-29-
C
CAAT (Computer Assisted
Audit Technique)
beckeTssvnkmtamkMBTr
KNnIKNna / KNnIsrub
KNnIbeNaHGasn RtUv)aneRbIR)as;kgkarKNnaR)ak;
cMeNj nigxat.
karxatbg;ekItmankgqaMRbtiTinKNeny
karxatbg;ekItmankg qaMRbtiTinKNeny nRkumhnu Fanara:b;rgmYy KWR)ak;xatbg;RtUv)anTUTat; bUknwgbMErbMrYl
R)ak;bMrugxatenAcugqaMkgGMLgqaMCak;lak;enaH.
mUlFnEdlGacekaHehA
KWmYyPaKnmUlFnEdlmin)anTUTat; ehIyRkumhunGac
ekaHehAmkeFVIkarTUTat;.
of an insurance company,
loss paid plus changes in the
year-end loss reserves during
that particular year.
callable capital
PaKhunGaTiPaBEdlGacekaHehA
KWPaKhunGaTiPaB EdlRkumhune)aHpSaymansiTiekaH
ehATijmkvijnUvPaKhunGaTiPaBenaH tamtMlCak;lak;
mYy.
mUlFnRtUv)anekaHehA
KWPaKhunnmUlFnminTan;)anbg; RtUv)anekaHehAeGay
mkbg;.
buBVlaPekaHehATijmkvij
1-KWCacMnYnR)ak;EdltMlrMelaH Tij mkvijelIstMl
e)aHpSaylk;mUlbRtmYy. 2-KWCacMnYnR)ak;EdlGk
TijRtUv)anTUTat;eGayGklk; sMrab;CMerIsekaHehA.
-30-
cancellation
karTukCaemaX / karlubecal
karTUTat;Edl)anTTYlBIkarlubecalnPaKhunCMerIs.
bMNulRtUv)anlubecal
bMNulEdlRtUv)anlubedaymas;bMNlu .
RbFanEpkKNeny
karviPaKsmtPaB
lTplnkarvaytMlRTBsm,ti nigbMNlu RtUvsg
rbs;RkumhunmYy.
fedImsmtPaB
KWCafedImefrEdlekItman pl;elI]bkrN_srM Yl dUcCa
kEngeFVIkar nigbrikar.
Gnu)atsmtPaB
1-Gnu)atnTinplbnab;bnSM eFobCamYyTinplEdl
sMerc)anCaGtibrma. 2-Gnu)atncMnYnema:g)aneFVIkar
Cak;Esg eFobCamYycMnYnema:gEdlmankgKMeragfvika.
KMlateRbIR)as;smtPaB
KMlatfedIm ekItecjBIkarGUsbnaycMnYnem:ageFVkI ar
Cak;EsgedaysarkUdkm.l.
GRtaeRbIR)as;smtPaB
Gnu)atnTinplCak;Esg eFobnwgTinpltamsmtPaB
Fmta.
KMlatsmtPaB
1-KWCaEpknKMlatbrimaN ekItecjBIPaBlMeGogrvag
smtPaBEdlGaceFVI)an nigsmtPaBtamFmta.
2-CaEpknKMlatfedIm ekItecjBIPaBlMeGogsmtPaB
Cak;Esg nigsmtPaBtamFmta.
karkat;bnyfedImmUlFn
cMNaymUlFn
R)ak;cMNayTijRTBsm,tifI bEklMGRTBsm,ticas;.
mUlFn
1-R)ak; eRKgcRk nigCMnaj RtUv)aneRbIedIm,IplitTinplesdkic. 2-bMNulryeBlEvg bUkCamYyRTB
rbs;mas;. 3-RTBsm,tisuT 4-tMlsuT 5-mUlFn
rbs;mas;.
KNnImUlFn
1-KNnIsMrab;bBakI aRTBrbs;mas;. 2-bBakI aRTB
ryeBlEvg. 3-bBakI acMNayRtUv)ankt;RtaCamUlFn
4-kgCBaIgTUTat; lTplsuTnskmPaBvinieyaK nig
kareGayxICalkNGnrCatikg visykCn nigsaFarN.
smtulKNnImUlFn
1-tulPaBKNnImUlFnkgCBaIgTUTat;.
2-smtulbcb,nkgKNnImUlFnrbs;mas;.
KNenymUlFn
viFIsasKNnImUlFn
viFIsasEdldKU )andak;vni ieyaKmUlFn RtUv)ankt;
RtaenAkgKNnIedayELkmYy.
TayCTanelImUlFn
1-cMENkncMNlU Catidul rYmTaMgkardkrMelaH.
2-karkat;kg RtUv)anGnuBaatkgkarvaytMlBncMeBaH
cMNayelIbrikarmUlFnCak;lak; RtUv)aneRbIR)as;.
3-TayCTandl;karrMls;
1-balance of the capital accounts in the balance of payments. 2-current balance in the
owner's capital account.
capital accounting
capital account method
a method under which the
partners' invested capital is
recorded in a separate account.
capital allowance
1-that portion of the gross
national income which consists of depreciation. 2-a deduction allowed in a tax
assessment for expenses on
certain capital equipment
used. 3-allowance for depreciation.
-32-
capital arrangement
karerobcMmUlFn
karerobcMxg;KNnIkgtaragtulkartamlMdab; nGclnRTB clnRTB bMNulryeBlEvg nigbMNlu ry
eBlxI.
RTBsm,timlU Fn
RTBsm,tiEdlminbBalsniFi KNnIGtifiCn RTBBit
nigRTBEdlGacrMls;RtUv)aneRbIR)as;kgGaCIvkm
kmsTi ibBaa katBVkicRtUvbg;CUnrdaPi)aldl;kN
M t;enA
kgqaM.
laPkarmUlFn
1-laPkarEpkelImUlFn Edl)anvinei yaKcMeBaHRkumhnu dKU. 2-PaKlaP
fvikamUlFn
mUlFnEdlmanrayeQaHkg KMeragfvika bkarcMNay
mUlFn nigRbPBhirBab,TanepSgsMrab;RTRTg;karcMNaymUlFnenaH.
bnkmUlFn
karR)ak;elImUlFnEdl)anvinei yaK bUknwgrMelaH.
sUmemIl cost of capital
TayCTanelIfedImmUlFn
cMENknfedImGclnRTB RtUv)anGnuBaateGaydk
rMls;sMrab;eKalbMNgBnelIR)ak;cMeNj.
PaKlaPelImUlFn
PaKlaPRtUv)anTUTat;elImUlFn.
mUlFnRtUv)aneRbI
mUlFnEdlminRtUv)anRsg;edIm)anmkvij elIRKb;cMNuc
kg GayukalnKMerag bRkumhun. 2-RTBsm,tsi rub
dkbMNul nigkardkR)ak;elIsR)ak;beBa.I 3-tMlRTB
suT.
-33-
capital equation
capital equity
capital expenditures budget
sUmemIl capex
mUlFn)anBIkarbrPaKhunGaTiPaBeTACahunFmta
karekIneLIgcMnYnTwkR)ak;kg KNnImUlFn elIstMlbBaIka
nPaKhunFmta bnab;BIkarbr elItMledImkgbBaI nPaKhnu GaTiPaBmunkarbr .
karCavmin)anbg;R)ak;elImUlFn
cMENknmUlFnEdl)anCav nigRtUvTUTat;edaymas;PaK
hnu Edlxkxanmin)anbg;cMENkmUlFnEdlenAsl;.
mUlniFimUlFn
mUlFnEdl)anbg;edaymas;PaKhnu bUkbEnmGtierkbUk
eyag.
plcMeNjCamUlFn
cMNUlBIkarlk;RTBmUlFn elIsmUldanBnnRTB
sm,tienaH.
sUmemIl capital gains dividend
R)ak;cMNUlsuTelIplcMeNjCamUlFn
cMNUlekItecjBIkarelIsnplcMeNjBIkarlk; bedaHdUr
RTBmUlFn.
karEbgEckplcMeNjCamUlFn
karEbgEckeTAmas;PaKhunnUvsghFnecjBIR)ak;kMr.
-34-
PaKlaPelIplcMeNjCamUlFn
PaKlaPsghFn EdlCalTplnkarEbgEckR)ak;kMr:
BIplcMeNjCamUlFnEdlBitR)akd.
karcMNayelIplcMeNjCamUlFn
karcMNayelIkarTij niglk;RTBmUlFn.
karpl;plcMeNjCamUlFn
CaplcMeNjEdlCalTpl nbMErbMrYltMlTIpSarmUlbRt.
GaRtacgkarCamUlFn
bMNulryeBlxI nigEvgKitCaPaKrynRTBrUbiysuT.
lMhUrcUlnmUlFn
karhUrcUlR)ak;breTsmkkgRbeTs.
lixitubkrN_CamUlFn / ]bkrN_CamUlFn
lixitubkrN_mYyRtUv)ane)aHpSaylk; KWsMrab;begIn
mUlFn.
sUmemIl dividend
sUmemIl owners capital
Gnu)atmUlFnkm / Gnu)atmUlFnPavUbnIykm
karviPaKelIrcnasm<nm UlFnrbs;Rkumhnu bgajfa PaK
rysrubnbMNul PaKhunGaTiPaB PaKhnu Fmta nig
mUlFndTeTot.
fedImeFVImUlFnkm
1-cMENknfedImRTBsm,tiEdl)anlubecal.
2-fedImnkicsnaCYl Ptisna.
kicsnaCYlmUlFn / PtisnamUlFn
kicsnaCYl RTBsm,tiEdl)anCYlRtUvepreGayGkCYl
nacugkariybriecTeKal mUldan.
-35-
capital loss
karxatelImUlFn
karxatBIkarlk;Cak;Esg bedaHdUrRTBCamUlFn eBl
cMNUlR)ak;ticCagmUldanBnelIRTBCamUlFnenaH.
mUlniFiKMeragCamUlFn
mUlniFirdaPi)al begtI eLIgedIm,ITTYl)an bsabnaRTB
CamUlFn.
fedIm)anmkvijnUvmUlFn
1-fedImvinei yaKelIRTBCamUlFn RtUv)anmkkariybriecTnImYy. 2-fedImrMls;
PaKhunCamUlFn / hunCamUlFn
TukCakmsTi ienAkgGaCIvkm EdlCalTplBIkarlk;
snwknhnu PaKhun.
rcnasm<nmUlFn / rcnasm<nTun
1-smasPaBnbMNlu nigRTBrbs;mas; mUlFn
rbs;RkumhunGaCIvkmmYy. 2-Gnu)atnkMcI nighnu Ca
mUlFnelImUlFnsrubnRkumhunmYy. 3-sUmemIl
equity-debt ratio.
-36-
capital transaction
RbtibtikarmUlFn
RbtibtikarEdlbNaleGaymankarcMeNj bxatelI
mUlFnEdlmanryeBlxI nigEvg.
sUmemIl equity turnover
kareyageTAkariybriecTmun
karpp grvagcMNaycrn CamYyplcMNUlkariybriecT
mun.
kareyageTAkariybriecTbnab;
1-karBnaelIfedImTijbcb,n RtUvbnSICamYypl
cMNUlnaeBlxagmux. 2-karBnaelI\NTanBn b
karkat;kgBn sMrab;kariybriecTbnab;.
KNenysac;R)ak; / KNenyebLa
KNeny EdlBntMlbEnmRtUvmanmUldanKitelIcMnYn
TwkR)ak;)ancMNayTUTat; nigplcMNlU Edl)anTTYlkg
qaMsareBIBn.
viFIsasKNnIebLa
viFIsaselIkarerobcMKMeragfvikaebLa dUcKanwgbBakI a
nKNnIebLa.
sUmemIl cash asset
RTBCasac;R)ak; / RTBCaebLa
RTBtMNagedaysac;R)ak;Cak;EsgkgebLa nigFnaKar
Edlmankgtaragtulkar bUkbEnmebLasmmUl.
Gnu)atRTBCasac;R)ak;
sac;R)ak; nigmUlbRtTIpSar RtUv)anEckedaybMNulry
eBlxI bMNulcrn.
sUmemIl cash journal
-37-
cash budget
fvikaCasac;R)ak;
KMeragfvikahirBavtsrM ab;sac;R)ak;hUrcUl-ecj enAkg
kariybriecTxagmux rYmmansmtulsac;R)ak;edImRKa
cMNUlsac;R)ak;Edl)aneRKag cMNaysac;R)ak;Edl)an
eRKag nigsmtulsac;R)ak;cgu RKa.
bnkcMNaysac;R)ak; / bnksac;R)ak;
bnk bcMNayEdllTplecjBIkarTUTat;Casac;R)ak;.
mUldannkarRbmUlsac;R)ak;
CaeKalkarN_mYy Edlkarlk;edaykat;kgsgbeNIr
RtUv)anTTYlsal;enAeBlkarkat;kg RtUv)anRbmUlCa
sac;R)ak;Etb:eu NaH.
fedImCasac;R)ak;
bnk elIsniFi RtUv)anEfTaMedayksikr.
xYbnsac;R)ak; / xYbnebLa
ryeBlcab;epmI BIkarTijvtF atuedIm rhUtdl;karRbmUl
R)ak; bnab;BIkarlk;plitplsMerc.
Tinanub,vticMNayebLa / Tinanub,vtidkR)ak;
Tinanub,vtiBiess RtUv)aneRbIedIm,Ikt;RtaRbtibtikar
Bak;BnEtkardkR)ak;.
sUmemIl purchase discount
PaKlaPCasac;R)ak;
karRbkasPaKlaPRtUv)ansgCasac;R)ak; bCamUl LTanbRt.
Gtierksac;R)ak;
cMNUlCasac;R)ak; elIscMNayCasac;R)ak;.
R)ak;kMrkghunmYysnwk
Gnu)atekItecjBIlMhrU sac;R)ak;nkicRbtibtikar Eck
nwgcMnYnPaKhunkMBugcracr.
-38-
cash equivalent
1-marketable security Treasury bill or banker's acceptance considered cash asset. 2the benefit received that is
the equivalent of cash.
cash flow after interest and
taxes
ebLasmmUl / ebLaRbhak;RbEhl
1-mUlbRtTIpSarlk;dUr)anrhs bNrtnaKar bsIVkar
rbs;FnaKar RtUv)anKitCaRTBCasac;R)ak;. 2-GtRbeyaCn_ kMr: RtUv)anTTYlsmmUlnebLa.
lMhUrsac;R)ak;bnab;BIkarR)ak; nigBn
R)ak;cMeNjsuT bnab;BIkarcMNaykarR)ak; nigbg;Bn
bUkbEnmrMls;.
lMhUrsac;R)ak;bnab;BIkarbg;Bn
R)ak;cMeNjsuT bnab;BIkarbg;Bn bUkbEnmrMls;.
lMhUrsac;R)ak;Rtg;cMNucRsg;edIm
kMritskmPaB EdllMhUrsac;R)ak;Edl)anbegIteLIg
lmRKb;RKan; edIm,IRsg;edImelIbnkcMNayefr fedIm
efr.
Gnu)atelITMhMlMhUrsac;R)ak;
cMnYnb:unandg EdlbMNlu RtUv)anRKbdNb;edayR)ak;
cMeNj kMr: munkarR)ak; karbg;Bn rMelaHRTBrUbiy
rMelaHRTBGrUbiy nigkarCYl.
rMls;RTBrUbiyKittamlMhUrsac;R)ak;
rMls;RTBrUbiy RtUv)anKNnatamviFI rebob cMNUl
Casac;R)ak;.
lMhUrsac;R)ak;BIkicRbtibtikar
karbUksrubcMnYnR)ak;ceM Nj rMls; bMErbMrYlbnkcMNay
kt;Rtamun nigbMErbMrYlKNnIRtUvsg edaydkecjbMErbMrYlKNnIRtUvTar KNnIGtifiCn nigbMErbMrYlsniFi.
viFIsaslMhUrsac;R)ak;
viFIsassMrab;vaytMlelIkarvinieyaK edayeFVkI areRbb
eFoblMhUrsac;R)ak;.
sUmemIl cash flow per share
-39-
a line depicting the relationship between operating activities and cash flows over a
period of time.
cash flow yield
distribution to a shareholder
from the proceeds of selling
the fractional shares after a
merger or takeover.
cash generated by operations
the cash asset obtained from
normal operations, calculated
as revenue minus cash cost
and cash expense.
lMhUrsac;R)ak;kgmYyhun
cMnYnR)ak;Edl)anKNna edaybEnmcMNayrMls;RTB
rUbiy cMNayrMls;RTBGrUbiyeTAelIR)ak;cMeNj ehIy
EcknwglTpl ncMnYnPaKhunFmtaEdlkMBugcracrCak;Esg.
Gnu)atlMhUrsac;R)ak;
1-Gnu)atnlMhUrsac;R)ak;elIkarlk;kgkariybriecT.
2-karvas;EvghirBavt RtUv)aneRbIR)as;edayGkeGayxI
GkvinieyaK edIm,IvaytMlelIlhM Ursac;R)ak;rbs;Gk xI
EdlBak;BnnwgkarR)ak;srub bnk cMNayefrelIesva
bMNul bbMNlu srubnRkumhun.
r)aykarN_lMhUrsac;R)ak;
KWCar)aykarN_mYy EdlBnl;GMBIkarekIneLIg bkar
fycuHsac;R)ak;rbs;Rkumhun saCIvkm mYykgkariybriecT edaybgajBIRbPBEdlTTYlR)ak; nigkareRbI
R)as;cMNayR)ak;eTAvij.
bnat;kMNt;eBlnlMhUrsac;R)ak;
bnat;BiBNnaGMBITMnak;TMngrvagskmPaB nkicRbtibti
kar niglMhUrsac;R)ak;kg kariybriecTneBlevla.
plnlMhUrsac;R)ak;
Gnu)atnlMhrU sac;R)ak; ekItecjBIkci RbtibtikarGaCIvkm EcknwgR)ak;cMeNj.
PaKEbgEckCasac;R)ak;
karEbgEckeTAeGaymas;PaKhnu nUvR)ak;ceM NjBIkar
lk;hunmYyEpk eRkayBIRkumhunbBalKa bRkumhnu
RtUv)aneKTijyk.
sac;R)ak;ekItecjBIkicRbtibtikar
RTBCasac;R)ak; EdlTTYl)anBIkicRbtibtikarFmta
RtUv)anKNnaedayykplcMNUl dkfedImCasac;R)ak;
nigcMNayCasac;R)ak;.
-40-
cash journal
bBaITinanub,vtiebLa / bBaITinanub,vtisac;R)ak;
bBaTI inanub,vtimYy RtUv)aneRbIedIm,Ikt;RtankicRbtibtki arTaMgLay EdlBak;BncMNUlR)ak; nigkardkR)ak;.
karxatbg;sac;R)ak;
karxatbg;Edlkat;bnyCak;EsgelIsac;R)ak;.
tMrUvkarsac;R)ak; / karRtUvkarsac;R)ak;
kMritnsac;R)ak; EdlRtUvkarkg GaCIvkmsMrab;kicRbtibtki arRbcaMf. ]Ta> karTUTat;R)ak;eTAeGay\NTayk
mas;bMNul BaNiCkm nignieyaCik.
karTUTat;R)ak; / karbg;R)ak;
karTUTat;Casac;R)ak; bebLasmmUl.
Gnu)atsac;R)ak;
Gnu)atnsac;R)ak;rbs;FnaKarelIR)ak;beBaIRtUvsg
srub.
bBaITinanub,vticMNUlR)ak;
bBaTI inanub,vti RtUv)aneRbIedIm,Ikt;RtaEtkicRbtibtikar
EdlBak;BnnwgcMNUlsac;R)ak;.
R)ak;bMrugTuk
R)ak;bMrugTukedayFnaKarsMrab;tMrUvkar nGtifiCnrbs;
xn.
taragtamdansac;R)ak;
r)aykarN_mYyRtUv)anerobcMRbcaMf edayebLakrbgaj
BIkarekIneLIg bfycuH nigsmtulsac;R)ak;Edlxn
rkSaTuk.
sUmemIl payment voucher
karebIkebovtSCasac;R)ak;
karebIkebovtSCaR)ak; rYmman ebovtSRtUvebIkCamUlLTanbRt sac;R)ak; bGaNtei bIkR)ak;.
a statement prepared by a
cashier daily to show any
increase, decrease and balance of cash that he or she
holds.
cash voucher
cash wages
cash wages including wages
paid by check, cash, or money order.
-41-
casual audit
casualty and theft loss
professional designation in
the area of computer system
audits, conferred by the EDP
Auditor Association.
Certified Intemal Auditor
1-the change of estimated financial statement amount based on new information. 2increase in the percentage
used to estimate bad debt
expense, a write down of
inventory due to obsolescence, a change in the estimated
life of assets etc.
change in accounting method
bMErbMrYlGaCIvkm
bMErbMrYlelInirnPaBnGaCIvkm ]Ta> karERbRbYlnieyaCik
TItaMg brikar plitpl bbMErbMrYlxg;sMxan;dTeTot.
RTBsm,tiCab;Bn
RTBsm,ti EdlminelIkElgBnBIR)ak;kMr:mUlFn eBl
EdlRTBsm,tienaHRtUv)anlk;.
KNenykrsaFarNRbtiRsut
-43-
chart of accounts
bBarI aynameBjeljnKNnITaMgGs;enAkgesovePAFM.
bg;KNnI
PaKhunRbePT B
fak;nPaKhunFmta EdlRtUv)ancat;fak;bnab;PaKhun
fak; A kgsiTiGMNace)aHeqat.
-44-
class costing
the asset segregated according to function without regard to useful life. e.g. machinery and equipment, furniture and fixtures.
classified balance sheet
r)aykarN_hirBavtEdlmancMNat;fak;
r)aykarN_EdlerobcMCaRkumnUvral;KNnItamfak; edIm,I
bgajBtmanEdlmanGtny bEnmepSg.
r)aykarN_lTplEdlmancMNat;fak;eRcInCMhan
r)aykarN_lTplEdlmancMNat;fak; RtUv)anerobcM
eLIgtamrebobeRcInCMhan.
karerobcMfedImtamfak;
karbUkeyagTinny fedIm nGclnRTBtamfak;.
kareRCIsKMrUGefrtamfak;
kareRCIsKMrUsvnkmEdleRbIR)as;RTwsIr)ay EbgEck
Fmta edIm,IvaytMlcriklkNEdl)aneRCIserIsn
mhavK.
karcat;fak;
karEbgEckRTBsm,ti bbMNulCaeRcInRkum bfak;.
viFIcMNat;fak;
viFIsasmYyEdlGclnRTB RtUv)anTTYlsal;tammuxgar
CamYyGnu)atrMls;epSgKa RtUv)anGnuvttamfak;
GclnRTBnImYy.
RTBsm,tiEdl)ancMNat;fak;
RTBRtUv)aneFVvI ieyaKkm EjkeGaydac;BIKa tam
muxgaredayminCab;Tak;TgnwgGayukaleRbIR)as;. ]Ta>
ma:sunI nigbrika r sgarwm nigeRKgbMBak;.
taragtulkarcMNat;fak;
taragtulkarEdlmanRTBsm,ti nigbMNul RtUv)an
cat;fak;tamRkumsMxan; RTBcrn vinieyaKryeBlEvg
GclnRTB RTBGrUbiy bMNulcrn bMNulryeBlEvg
nighunrbs;mas;.
-45-
cMNat;fak;nRTBGrUbiy
RbePTnRTBGrUbiy mankareRbIR)as; muxgar niglkN
Rbhak;RbEhlKa.
taragtulkarKanbMNul
taragtulkarnRkumhunmYyEdlmanbMNlu tictYc b
KanbMNul.
sUmemIl unqualified opinion
KNnICMrH
1-KNnIsMrab;kt;RtalMeGog\NTan bnab;BICBagI TUTat;
rvagRbeTsBIr RtUv)ankat;kgKa. 2-sUmemIl suspense account.
kMr:CMrHTUTat;
kMr:RtUv)ankMNt;bnk edaysaCIvkmCrM HTUTat;sMrab;
esva)anpl;eGayRkumhnu vinieyaK.
r)aykarN_GgPaBCMrHTUTat;
esckIraykarN_ GMBIskmPaBCYjdUrmUlbRtrbs;Qj
kNal.
GtifiCn
buKl bRkumhnu EdlBieRKaHeyabl;CamYyKNenykr
saFarNEdlmankarbBaak; CPA bvCi a CIvBndar.
kariybriecTbiTbBaI
kariybriecTrvagkarbBab;eBjelj nr)aykarN_
hirBavtr bs;Rkumhun nigkarRbkaslTplCasaFarN.
sUmemIl ending balance
KNnIEdlsmtulRtUv)anbiT
KNnIEdlKansmtuleyagBIkariybriecTmun.
-46-
closing cost
karbiTbBaI
karerobcMtulPaB nigbBaEI ktMrvU nigtulPaBEktMrUvrYc
eRkayBIbiT bnab;BIkarbiTKNnI.
karbiTKNnIplitplminTan;sMerc
tMlnKNnIplitplminTan;sMerc nacugkariybriecT
KNeny.
karBiniteLIgvijtamrUbPaBRtCak;
karBiniteLIgvijelIksarkargarsvnkm edayRkumhnu
svnkmepSgeTot.
mUlbRtCab;Fana
RTBRtUv)andak;bEnm edIm,IFanakarGnuvtn_kci sna.
bnkcMNaybiTbBaI
bnk cMNayTak;TgnwgkarTijRTBsm,ti rYmmankMr:
emFavI kMr:cuHeQaHkgbBaI Fanara:b;rgelIRTBsm,ti
nigmuxsBaaepSgRtUvbg;eGayFnaKar.
bBaIkabiTbBaI
bBakI abiT nigCMrHral;KNnIplcMNlU nigKNnIcMNay
ehIyeprR)ak;cMeNj bxateTAKNnImUlFn bKNnI
R)ak;cMeNjsnSMTuk.
karRbmUlR)ak;CMBak;
cMnYnR)ak;srubRtUv)anRbKl;TUTat; bkareprBIKNnIGtifiCn mkCasac;R)ak;.
-47-
collective account
column-total posting
PaKlaPFmta
PaKlaPRtUv)anbg;eGaymas;PaKhunFmta.
PaKryhunFmta
Gnu)atnPaKhnu Fmta bUkbEnmGtierkelImUlFnsrub.
PaKhunFmta
PaKhnu EdltMNageGaymas;PaKhunkgRkumhunmYy.
Gnu)atPaKhunFmta
1-Gnu)atntMlPaKhunFmtaelImUlFnkmsrub.
2-sUmemIl equity-to-assets ratio
-48-
community property
a thorough examination of a
corporation's financial records and the system of internal
control.
complete-contract method
the method under which
income or loss on a contract
is not recognized until the
completion of the contract.
RTBsm,tirYmKa
RTBsm,tiEdlCakmsiTri s;bI nigRbBnTaMgBIr.
eKalkarN_EdlGaceRbbeFob)an
eKalkarN_ EdltMrUveGaysaxaenAkg RkumdUcKaeRbIR)as;
nItiviFIKNenydUcKa.
karviPaKedayeRbbeFob
dMeNIrkarnkarvaytMlTinn ydUcKa sMrab;kalbriecT
bkariybriecTBIr beRcInepSgKa bksMrab;RkumhunBIr b
eRcInepSgKa dUecHPaBdUcKa nigPaBepSgKaGacRtUv)an
vaytMlbgajeGaydwgc,as;nvU RbeyaCn_ nignina kar
GnuvtkgGtItkal nigGnaKtkal.
kareRbobeFob
karsegtrbs;svnkrelIPaBdUcKa nigPaBepSgKarvag
xgd; UcKa.
kBab;TUTat;
cMnYnR)ak; nigtMlmUlbRtbMElgsrub EdlRkumhun
TUTat;eTAeGayfak;dwknaMRbtibtikMBUl.
karerobcMbBaI
1-KNenysaFarN ple; svaerobcMr)aykarN_hirBavts rM ab;GtifiCn. 2-karlatRtdagBtmanr)aykarN_hirBavtrbs;nItibuKl edayKankarbBaak;BIKNenykrsaFarNEdlmankarbBaak; CPA .
kareFVIsvnkmeBjelj
karBinitya:gm:t;ct;nbBahI irBavtrbs;saCIvkmmYy
nigRbBnRtYtBinitpkg.
viFIsasbBab;kicsnaeBjelj
viFIsas EdlR)ak;cMeNj bxatelIkicsna minRtUv)an
TTYlsal;rhUtdl;karbBab;kicsnaeBjelj.
-49-
completed product
complete equity method
karCMrHbBaIeBjelj
mas;PaKhnu eprPaKhunrbs;xn eTAeGayRkumhune)aH
pSaylk;hunedIm,IbrykRTBrbs;hun.
PaBeBjelj
kareFVIsvnkmelIPaBminGnuelamtambTb,Bati
bnkcMNaytamb,Bati
bnkcMNaytamc,ab; sBI IBndar.
kareFVIetselIPaBGnuelam
kareFVeI tssvnkm EdlepatelIkarGnuvtnt_ amnItiviFI
Edl)andak;ecj.
KNnIsmasFatu
KNnIsrM ab;Rkumhun nRTBsm,tikgeKalbMNgeFVI
rMls;eday\tKitGMBIlkN nigGayukalrbs;va.
-50-
cMNucRsg;edImsmasFatu
cMNucRsg;edIm enAeBlmanplitpl nigesvaBak;Bn
eRcInCagmYy.
bBaIkaTinanub,vtibBalKa
bBakI a EdlrYmmanbI beRcInmatikaKNnI.
svnkmTUeTA
mUldanTUeTAnKNeny
kRmgeBjeljnk,n c,ab;GnuvtcMeBaHral;xg;KNnIenA
kgkRmgnr)aykarN_hirBavt eRkABIeKalkarN_KNenyEdlTTYlyk)anCaTUeTArbs;shrdGaemrik.
sUmemIl master budget
GKsvnkr nigGKRtYtBinit
mnI RtUv)anEtgtaMgedayc,ab;svnkmCatiqaM1983 edIm,I
GnuvtsvnkmelIsa bn nignaykdanrbs;rdaPi)al.
GKRtYtBinit
RbFansabnKNenyTUeTA.
sUmemIl legal audit
KNenymUldankMuBTr
kareRbITinnyKNeny edayCMnYykMBu Tr.
karRtYtBinittamkMuBTr
1-karRtYtBinitpkg RtUv)aneFVIedaykMuBTr. 2-kar
RtYtBinti pkgelIkareRbIR)as;Tinn y kMBu Tr.
-51-
Computerized Accounting
Tool Services
kMritnkareRCIserIsKMrUhaniPy EdlsvnkrnwgTTYlyk
)an.
karrkSaPaBsmat;nBtmanrbs;GtifiCn
Btmansmat; Edl)anTTYlBIGtifiCnedayKNenykrsaFarNEdlmankarbBaak; CPA.
lixitbBaak;
esva]bkrN_KNenytamkMuBTr
kRmgn]bkrN_CakmviFIkBMu Tr sMrab;KNenysaFarNEdlmankarbBaak; CPAs eRbIkgkarpl;esvakmKNeny nigsvnkmsMrab;GtifiCn.
karCMrHbBaImanlkxN
karCMrHbBaCI alkNGnrCati EdlGacRtUv)aneFVItam
lkxNCak;lak;Etb:ueNaH.
kMriteCOCak;
kareqtkasrkkMr:tamGsIlFm edayGkRKb;RKg
saCIvkmEdlmanRbeyaCn_hirBavtrvagRkumhunBIr b
eRcInTak;TgKaeTAvijeTAmk.
karbBalKanUvRkumhunEdlrksIumuxrbrepSgKa
karbBalKanRkumhunBIr beRcInEdlskmPaBCak;Esg
minBak;BnKa.
eKalkarN_sgtiPaB
viFan EdltMrvU eGaykarGnuvtnd_ UcKanUvviFIsas nignItiviFIEdl)aneRCIserIsmkeRbIkgkariybriecT nigkariybriecTbnab;.
-52-
r)aykarN_lTplrYmKa
r)aykarN_lTplnRkumhnu em nigsaxa.
R)ak;cMeNjrkSaTukrYmKa
R)ak;cMeNjrkSaTuk RtUv)anbgajkg taragtulkarrYmKa.
karbBalKa
RkumhunfImYyRtUv)anbegIteLIg edaye)aHpSayhnu
edaHdUrCMnYshunnRkumhnu BIr beRcInEdl)anbBalKa.
esvaRbwkSa
esvaRtUv)anpl;edayRkumhun CPA bEnmelIesvakm
svnkm KNeny nigBndar.
cMNayrbs;GkeRbIR)as;
cMNayrbs;GkeRbIR)as; edIm,IbMeBjtMrUvkarpal;xn.
snsSn_fTMnijeRbIR)as;
karvas;EvgfERbRbYlelITMnji nGkeRbIR)as;.
viFIsastamrUbmnsgtiPaB
viFIsasmYyEdlGnuvtnUvrUbmnrMls;dUcKa kgkariybriecT nigkariybriecTbnab;.
sBaabNrYm
sBaabN RtUv)ane)aHlk;edIm,IsgbMNulsBaabNkMBug
cracrBIBIr beRcInCag.
r)aykarN_hirBavtrYmKa
-53-
consumption method
viFIsastamkareRbIR)as;
viFIsasKNeny sMrab;smarGaCIvkmEdl)anTij
RtUv)ankt;RtaCasniFi ehIyeTACabnk cMNayenAeBl
smarenaHRtUv)aneRbIR)as;.
R)ak;kk;sMrab;kugtWnr
R)ak;kk;RtUv)aneFVIedayGtifiCn sMrab;kareRbIkugtWnr pk
TMnij.
KNenyelIR)ak;bMrugdMNalKa
viFIsasRtUv)aneRbI edayFnaKarR)ak;bMrugshBnn
shrdGaemrik edIm,IkN
M t;R)ak;bMrugRsbc,ab;RbcaMs)ah_ tambMNulsmtakgs)ah_enaH.
R)ak;bMrugsMrab;yfaehtu
R)ak;cMeNjRtUv)anlTuk sMrab;bMeBjtMrUvkarEdlmin
GacsanTukmun nGaCIvkm bkarxatbg;Edlmin)anrMBwg
Tukmun.
bnkcMNayGnimit
bnk cMNayEdlGacekItman RbsinebIRBwtikarN_Bit
ekIteLIg.
R)ak;kMr:Cayfaehtu
kMr:tammUldanTinplnesvakmviCaCIv.
bMNulCayfaehtu
bMNulCaskanuBl EdlGacERbCabMNlu Bit Cak;Esg
RbsinebIRBwtikarN_BitekIteLIg.
bMNulesaFnCayfaehtu
bMNulCayfaehtu ekItecjBIEpnkaresaFn.
svnkrEdlbn
svnkrnqaMbcb,n Edl)aneFVIsvnkmpgEdrelIr)aykarN_hirBavtrbs;GtifiCnsMrab;qamM un.
the method used by US federal reserve banks to determine weekly legal reserve by
that week's average liabilities.
contingency reserve
-54-
continuity concept
TsSnnnirnPaB
TsSnEdlcat;Tukfa GaCIvkmRtUv)anrkSanirnPaBEdl
nwgbnkci RbtibtikareRbIR)as;RTBsm,tirbs;xn edIm,I
GnuvtkicRbtibtki ar minlk;RTBsm,tei lIkElgEtTMnij
sMrab;lk;.
KNnIbRBaas
KNnItMNagkarEktMrvU ehIysmtulnwgRtUv)andkecj
BIsmtulnKNnICab;Bak;Bn edIm,IbgajcMnYnRtwmRtUv
EfmeTot sMrab;xg;RtUv)ankt;RtaenAkgKNnIBak;Bn.
smutnKNnIpy
smtulnKNnIpy eTAelIbNaKNnITaMgLayEdl
manlkNdUcKa.
karGnuBaattamkicsna
kardak;kMrti kMNt; EdlmankgkicsnaGMBIcnM YnR)ak;
GtibrmanxgE; dl)ankMNt;.
sUmemIl contract value
kareFVIsvnkmelIkicsna
karBinitkicsna edIm,Ipl;karFanafa xEcgnkicsna
RtUv)anGnuvt.
bnkcMNaykgkicsna
bnk cMNay RtUv)anEbgEckelIkci snaryeBlEvg
EdlminRtUv)anraykarN_ rhUtdl;kicsna)anbBab;Ca
saBr.
examination of contracts to
provide assurance that the
terms are being carried out.
contract cost
the cost allocated to a longterm contract that are not
reported until the contract is
completed.
-55-
cMNaysikSaRsavRCavkicsna
cMNaysikSaRsavRCavEdlekItmanenAkgRkumhnu .
tMlnkicsna
tMlcarik nkicsnaGnaKt bCMerIs.
mUlFnEdl)anbg;
mUlFnRtUv)anbg;cUlkgsaCIvkm edaymas;hun.
mUlFnEdl)anbg;BIkarrMedaHmkvijnhun
cMnYnR)ak;elIsntMlhnu elItMlrMedaHrbs;va eBlEdl
Tijhunmkvij.
mUlFnEdl)anbg;elIstMlcarik
cMnYnR)ak; EdlmUlFnEdl)anbg;elIstMlkg bBaI n
hnu .
mUlFnEdl)anbg;elIstMlRbkas
cMnYnR)ak;elIs nmUlFnEdl)anbg;cUlBIhunEdlKan
tMlcarikelItMlEfgrbs;va.
R)ak;cMeNjdulmunkarbg;
cMnYnR)ak;elIsnplcMNUlBIkarlk; elIbnk cMNay
briyay GefrEdltageGaybricaKbriyaTanefr nig
R)ak;cMeNj.
rebobkMNt;R)ak;cMeNjdulmunkarbg;
viFIsas Edlmankgr)aykarN_lTplbgajEtmYy
Kt; R)ak;cMeNjdulmundkmunkarbg; nigminEmnR)ak;
cMeNjduleT.
R)ak;cMeNjdulmunkarbg;kgmYykta
R)ak;cMeNjdulmunkarbg;EckeGaycMnnY ktaEdl)an
lk;.
-56-
Gnu)atnR)ak;cMeNjdulmunkarbg;
R)ak;cMeNjdulmunkarbg; EckeGaycMNUlkarlk;.
karRtYtBinit
1-PaBCakmsiTiya:gtic 80 nfak;hunTaMgGs;epSg
eTotnsaCIvkm. 2-eKalneya)ay bnItiviFIEdlCa
EpkmYynkarRtYtBinitpkg.
sUmemIl controlling account
KNenyRtYtBinit
RbeyaKnKNeny Edlpl;BtmaneTAeGayGkRKb;
RKgsMrab;karerobcMEpnkar nigRtYtBinit.
briyakasRtYtBinit
sm,CBa \riyabf nigskmPaBnRkumRbwkSaPi)al
KNRKb;RKg mas; nigbuKldTeTotGMBIsarsMxan;n
karRtYtBinit.
eKalkarN_EdlGacRtYtBinit)an
eKalkarN_ EdlBtmanTak;TgnwgkicRbtibtikarRtUv)an
raykarN_CnU GkRKb;RKgEdlmansiTiGMNac nigsmtPaB \TBi lya:gsMxan;elIcMNucxg;EdlRtUv)anraykarN_.
RkumhunrgkarRtYtRta
RkumhunmancMnYnelIslb; nPaKhunEdlmansiTie)aH
eqatRtUv)ankan;kab; edayRkumhundT.
RkumhunbreTsrgkarRtYtRta
Rkumhnu EdlmanTItaMgenAkg RBHraCaNacRkGg;eKs nig
kan;kab;edayGktaMglMenAkgRBHraCaNacRkGg;eKs.
saCIvkmbreTsrgkarRtYtRta
saCIvkmenAkgRbeTseRkA nigkmsiTiedayRbCaBlrd
Gaemrik ehIycMNUlEdlminRtUv)anCab;Bn rhUtdl;
R)ak;cMNUlenaH RtUv)anEbgEckCUnmas;hunenAshrd
Gaemrik.
-57-
controlled group
RkumsaCIvkmrgkarRtYtBinit
RkumsaCIvkmEdlmanPaKhunCag 50 RtUv)anRtYtBinitedaymas;hunFmta.
GkRtYtBinit
1-buKlEdlRtYtBinitnaydanKNeny nigCYyKN
RKb;RKgkgkarBnl;GFib,ay nigkareRbIR)as;Btman
KNeny. 2-sUmemIl controlling corporation
KNnIRtYtBinit
1-KNnIkgbBaFI MTUeTAEdlsrubelIbNaKNnIkg bBaI
FMlGM it. 2-KNnImYyRtUv)aneRbIkgbBaFI M Edlman
tulPaBpal; sMrab;karkt;RtacMnYnpy nKNnITaMgLay
epSgeTot dUecHvaGacerobcMtulPaB)an.
haniPyRtYtBinit
control share
(Fr. = accord)
a method established under
the MACRS to determine the
portion of the year to depreciate property.
conventional accounting
viFIsastamfedImbMElg
viFIsasKitfedImtamdMeNIrkar EdlfedImbMElgRtUv
)anbUkbntamdMeNIrkarnImYy nigfedImvtFatuedIm
srubRtUv)anbUkbEnmnacugkariybriecT.
buBVlaPbMElg
cMnYnR)ak; EdlfedImbMElgnmUlbRtbMElgelIsfTI
pSar.
fbMElg
fmUlbRtbMElg GacRtUv)anbr eTACaPaKhnu mYyn
hnu Fmta.
cMNayelIkarcUlrYmsni)at
cMNayeFVdI MeNIreBlcUlrYmsni)atGaCIvkm sni)at
Furkm.
fedImbMElg
1-fedIm bbriyaTanEkcBIvtFatuedImeTACaplitpl
KWCakarbUkbBalKarvagfedImBlkm nigcMNayEkc
minpal;. 2-cMNayEdlekItmaneBlbMElg bEkc.
PaKhunRtUv)anRtYtBinit
PaKhnu
EdlCakmsiTei daymas;hnu RtYtBinitn
RkumhunmYy.
karsnt/ sni)at
-59-
PaKhunGaTiPaBEdlGacbMElg)an
PaKhunGaTiPaB EdlGacbreTACaPaKhunFmtanRkumhun
e)aHpSaylk;.
mUlbRtEdlGacbMElg)an
sBaabN bPaKhunGaTiPaBEdlGacbr eTACaPaKhun
FmtatamfkN
M t;mYy eTAtamCMerIsnGkkan;.
sUmemIl window dressing
svnkmEdlmanlkNsMrbsMrYl
svnkm RtUv)aneFVIedaysvnkrpkgpg nigKNenykrsaFarNpeRkApg.
hirBavtRkumhun
skmPaBhirBavt nigrUbiyvtEdlTak;TgCamYyRkumhun
bR)ak;rbs;Rkumhun.
BnelIR)ak;cMeNjnRkumhun
BnelIR)ak;cMeNjnRkumhunmYy EdlERbRbYltamBn.
svnkmelIBnR)ak;cMeNjnRkumhun
kareFIsV vnkmelIBnR)ak;ceM NjnsaCIvkmmYy.
PaBTukcitGaCIvkm
muxgarnkarEfrkSabBakI t;RtabMNul Edl)ane)aHpSay
edaysaCIvkmmYy.
saCIvkm
1-nItibuKl RtUv)anbegIteLIgedayc,ab; Edlmanmas;
hnu RkumRbwkSaPi)al GkRKb;RKg nigkarTTYlxusRtUv
mankMrti kMNt;. 2-buKlmak; beRcInnak;)anshkarKa
ehIyRtUv)anKitCabuKlmYyEdlmankgc,ab;.
karbRgYbbRgYmCasaCIvkm
RkumhunmYyEdlrYummanbuKleRcInnak;.
-60-
corporation sole
a corporation consisting of
one person only.
corporation tax
correcting journal entry
saCIvkmktbuKl
saCIvkmEdlrYmmanbuKlmak;Kt;.
sUmemIl corporate income tax
karEktMrUvbBaIkaTinanub,vti
bBakI aEktMrvU kMhusGectna.
karEktMrUvkMhusGectna
karEktMrvU nUvPaBgakecjBIvFi IsasnKNeny Edl
GnuBaat.
karEktMrUvnUvrMls;qaMmun
karEksMrYl bEktMrUvkMhusGectnanaqamM un nUvkarBakrN_elIGayukalRTBsm,ti tMlsMNl; karBakrN_
elIs bxVHntMlRTBsm,ti.
TMnak;TMng
TMnak;TMngrvagGefrBIr dUcCa fedIm nigbrimaN.
viFIsasnTMnak;TMng
viFIsaskgkarkMNt;lkNcMNayefr nigcMNayERbRbYl.
eFVIkarbBaak;GHGag
bEnmPst agdTeTot edIm,IeFVeI GayCak;lak;EfmeTot.
PstagbBaak;GHGag
Pst agsvnkmRtUv)aneRbIR)as; edIm,Ipp gPstagmUldan nigksarKaMRTmannyfamUldansMrab;Rbtibtikar
mYyEdlRtUv)ankt;RtakgTina nub,vtn_ nigbBaFI M.
KNenyfedIm
EpkEdlTak;TgCamYykarRtYtBinit nigkarRbmUlf
edImplitnplitplCak;lak;mYy bkarpl;RbePTn
esvakmCak;lak;mYy.
-61-
KNenyfedImtamsmasFatu
KNenyfedIm EdlfedImbUkbntamsmasFatu dUc
Ca vtFatuedImpal; Blkmpal; CaedIm.
KNenyfedImtamplitpl
KNenyfedIm EdlfedImbUkbntamktanplitpl.
RkumRbwkSasg;darKNenyfedIm
sabnshBn EdlmansmaCik 5rUb TTYlxusRtUvkgkar
erobcMbegtI sg;darKNenyfedIm sMrab;Gkem:Akar
rdaPi)al.
karbUksrubfedIm
karRbmUl nTinnyfedImedaykarKitfedImtamkargar
btamdMeNIrkar.
karEbgEckfedIm/ karviPan_fedIm
karkMNt;viPaCn_fedImminpal; eTAtambNamNlbriyaTantamlMdab;nplitPaBkgsmamaRt EdlmNl
briyaTan)anTajRsUbyk.
viFIsasviPaCn_fedIm
viFIsas nkarpl;mUlniFisMrabEpnkaresaFnPaBtam
mUldanfedImkMrti mYypg btammUldanfedImkMrti
srub.
karviPaKfedIm
karkMNt;TMnak;TMngrvagfedIm nigktaEdlman\TiBl
elIfedIm.
karGnuvtn_fedIm
karkMNt;fedImeTAtamktaTinpl elImUldanGRta
KMeragfvika.
sUmemIl cost allocation
-62-
cost approach
a method for estimating the
value based on current construction costs, less depreciation, plus land value.
cost assignment
includes cost tracing and cost
allocation.
cost-based price
the internal transfer
based on cost.
price
cost basis
rebobKitfedIm
viFIsas sMrab;BakrN_tMledayQrelImUldanfedIm
sMNg;bcb,n dkrMls; nigbUkbEnmtMldIF.I
kMNt;fedIm
rYmman kartamdanfedIm nigkarviPaCn_fedIm.
TsSneKcevHfedIm
TsSn)anEcgfa fedImefrEdlnwgminekItmannaGnaKt ehIynwgminRtUv)anbBalkgsnFi icugRKa.
ftammUldanfedIm
feprpkg tammUldanfedIm.
mUldanfedIm
viFIsasmYy EdlkarvinieyaKelIsBaabNryeBlxI
RtUvkt;eyagtamfedIm edayminKitBIkarbUkeyag.
KMrUcritfedIm
critncMNayefr nigcMNayGefrnfedIm.
karviPaKf nigpl
karviPaKRtUv)aneRbIedIm,IkMNt;fa ebIlTplEdleBjcit
nskmPaBmYy KWRKb;RKan;edIm,IRsg;fedIm)annUvkar
Gnuvtns_ kmPaBenaH.
mCmNlminrkR)ak;cMeNj
GgPaBGaCIvkmmYyEdleFVIkarcMNay b:uEnvaminbegtI
plcMNUl.
karRtYtBinitfedIm
karRtYtBinitelIkarekIteLIg bcMnYnnfedIm nigKmat.
-63-
karviPaKelIfedIm nigPaBsMerc)anpl
karviPaKelIplRbeyaCn_ ncMNayCak;lak;mYyedIm,I
segtemIl RbsinebIkareFVcI MNaydUcKaGacRtUv)aneRbI
R)as;edaysMerc)anplCag bfaetIpldUcKaEdlnaM[
cMNayticCag.
smasFatufedIm
cMNayvtF atuedIm Blkm nigcMNaybnab;bnSM.
sUmemIl depreciation
ktanfedIm
ktaRtUv)aneRbIsrM ab;bBaak;fedImtamsgd; arsikSa
RsavRCav.
lMhUrfedIm
karpas;brfedImBIsniFi eTAplit nigbneTARTBcrn.
viFIsasbnyfedIm
viFIsasmYy EpkelIfedImEdlminTan;rMls;nRTB
sm,ti nigkarrMls;)anbBab;Gs; eBlfedImTaMgmUl
RtUv)anlubecal.
lMeGogfedIm
lMeGogrvagfedIm Edl)anraykarN_kgr)aykarN_
hirBavt nigfedImEdl)anGnuBaatedaybBatiBndar.
karsntlMhUrfedIm
karsntlMhUrnfedIm eRkABIlMhUrCak;EsgnTMnji dUc
Ca LIFO.
-64-
cost function
muxkarnfedIm
viFIsasmYy sMrab;cMNat;fak;bNaKNnIfedImtam
lkNnplsMrab;bnkcMNay dUcCa plitpl evcxb;
niglk;.l.
lMdab;fedIm
KMeragkarsMrab;cMNat;fak;plitkm EdlBak;BnskmPaB
edayEpkelIkrM itEdlfedImrbs;vaekItmaneLIg.
karerobcMfedIm/ karkMNt;fedIm
nItiviFIkgeKalbMNgbgajKNRKb;RKg nUvBtmanf
edImEdlRtUvkar.
viFIsaserobcMfedIm
viFIsasmYy EdlEpkelIlkNplitkm ekItecjBI
eKalkarN_KNenysMrab;karerobcM nigkarraykarN_
GMBIBtmanfedIm.
beckeTskMNt;fedIm
viFIsasmYy sMrab;karerobcMTinnyfedIm EdlEpkelI
eKalbMNgsMrab;KNRKb;RKgRtUvkarBtmanenaH dUcCa
karKitfedImpal; nigkarKitfedImtamsg;dar.l.
ecARkmCMrHfedIm
mnI RtUv)anEtgtaMgedIm,ICrM HBnnfedIm.
PaBnaMmuxnfedIm
yuTsasGaCIvkmmYy EdlRkumhnu EsVgrkR)ak;cMeNj
lmedaykarEfrkSafedImTablm edIm,IRTRTg;fRbkYt
RbECgelITIpSar.
sUmemIl depreciable cost
RbBnRKb;RKgfedIm
KNenyfedIm nigkarRKb;RKg RbBnRtYtBinit nigkar
raykarN_.
-65-
cost of appraisal
fedImnhunFmta
fedIm = PaKlaPnhunFmta tMlTIpSarCamFm
nhnu Fmta + GRtakMeNInEdl)anrMBwgTukelIPaKlaP .
fedImnmUlFnbMNul
fedImsMrab;karTTYl)anmUlFnbMNlu = karR)ak; X
1- GRtaBnR)ak;cMeNj.
bnkcMNayelIkarxkxanmin)anbMeBjtamkicsna
bnk cMNayelIGkkan;nkicsnaedaHdUr ebIsmPaKI
xkxanminGnuvttamkicsna.
sUmemIl prime cost
fedImnmUlFnPaKhun
plkMr:Edlmas;hundak;tMrUveGayRkumhunmYy ehIyva
bgajedaym:UEdlnmUlFnkmPaKlaP.
fedImnkarvaytMl
bnk cMNayelIKuNPaB EdlCab;eTAnwgkaresIbu Gegt
rkeXIjedaykareFVIGFikarkic kareFVIRkittamxat kareFVI
ets nigkarvas;Evg.
fedImnmUlFn
fedImnbMNlu nigmUlFnCahunnRkumhunmYy tam
FmtaCamFmsmtaelIfedImbMNul fedImhnu GaTiPaB
fedImnhnu Fmta nigfedImnR)ak;ceM NjsnSMTuk.
bnkcMNayGENt
bnk cMNaynkare)aHpSaylk;mUlbRtfI.
fedImTMnijEdlmansMrab;lk;
fedImsniFiTMnijedImRKa bUkCamYyfedImnkarTij
TMnijkgkariybriecTbcb,n.
-66-
fedImTMnijplit
vtFatuedIm Blkm nigcMNaybnab;bnSMRtUv)aneprecj
BIsniFiplitplBak;kNalsMerc eTATMnijsMerc.
fedImTMnijEdl)anTij
fnTMnij bUkCamYycMNaydwkCBan nigcMNaysk
TMnij.
fedImTMnijEdl)anlk;ecj
fedImnplitplEdl)anlk; RtUv)anKNnaedayyk
snFi iTMnji edImRKa bUkkarTijTMnijsuT dksnFi iTMnijcug
RKa.
KMeragfvikaelIxg;fedImTMnijEdl)anlk;
KMeragfvikaGMBIfedImTMnijEdl)anlk;.
fedImnkarlk;TMnijbNak;
fedImnTMnij Edl)anlk;tamrUbPaBlk;bNak;.
fedImnhirBab,TanPtisna
GRtapkgnplkMr:elIPtisna bkicsna.
fedImnbMNulryeBlEvg
fedImnbMNlu ryeBlEvg = karR)ak;elIbMNlu ry
eBlEvg X 1- GRtaBnR)ak;cMeNj.
sUmemIl interest
fedImnkarEklMGGclnRTB
fedImnkarEklMG kareFVIeGayfI nigkarpas;brRTB
sm,ti.
fedImnPaKhunGaTiPaB
fedImnmUlFnekIneLIg edaykare)aHpSaylk;hun
GaTiPaB KNnaedayykPaKlaPRbcaMqaMrbs;hnu GaTiPaB EckeGayfTIpSarnbnkcMNaysuTelIkare)aH
pSaylk;.
the cost of products sold, calculated as beginning inventory + net purchases - ending
inventory.
cost of goods sold budget
calculated as interest on
long-term debts X (1- income
tax rate).
cost of money
cost of plant renovation
-67-
fedImnR)ak;cMeNjrkSaTuk/ minEbgEck
fedImnR)ak;ceM NjrkSaTuk eRkABIEbgEckR)ak;cMeNj
vaRtUv)anKNnaesInwg R)ak;kMr:kgmYYysnwkhunEdl)an
BakrN_ KuNnwg 1-GRtaBnR)ak;cMeNjnmas;hun
EcknwgtMlTIpSarbcb,nkgmYy snwkhnu .
fedImnkarEkceLIgvij
fedImbEnmelIkarEkceLIgvijnUvplitplxUc.
fedImhaniPy
karvas;EvgCabrimaNnfedImTak;TgnwghaniPy.
sUmemIl cost of goods sold
fedImnkarEktMrUvelIkarlk;
cMnYnR)ak;EdlRtUvbEnmelIfedImRbvti nvtF atuedIm
Edl)aneRbIR)as;.
bnkcMNaynkarRbKl;TMnij
bnk cMNaysrub Tak;TgnwgkarRbKl;TMnijeRkamrUbPaB
kicsnaGnaKt.
eKalkarN_fedIm bTabCagfedIm
eKalkarN_mUy EdlfedImRTBsm,tiRtUveRbIfedIm
tMbUg bTabCagfedIm.
karGnuvtn_fedIm
Gnu)at ncMNUlBlkmsrubrbs;RbeTskaNada elI
plitplkgRsuksrubBit.
eKalkarN_fedIm
viFan EdltMrvU eGayRTB besva bUknwgbMNulEdlekIt
manRtUv)ankt;RtaCafedImRbvt.i
KNnIlTplCafedIm
KNnI RtUv)aneRbIkgbNaKNnIBak;Bn sMrab;kt;RtaR)ak;cMeNj nigxatkgdMeNIrkarplitkm.
-68-
r)aykarN_lTplCafedIm
r)aykarN_bgajEtplcMNlU cMNay nigcMeNj b
xatnnaykdanplitkm.
KNenyelIkarTijCafedIm
RbBn EdlGnuBaateGayRkumhnu mYyEdlmankmsTi i
ticCag 20 nhnu elIRkumhnu dTeTot rYmmanEt
R)ak;cMNUlrbs;xn EdlPaKlaPCasac;R)ak;TTYl)anBI
karvinei yaKrbs;xn elIsaxa.
bBaIkafedIm
cMNat;fak; nigkarEbgEckfedImeTAKNnIsmRsb.
kMNt;RtafedIm
kMNt;Rta RtUv)anrkSaTukedayGkvinieyaKmak;sMrab;f
edIm bR)ak;eCIgsarelIRbtibtikarmUlbRt.
mUldan)anmkvijnUvfedIm
mUldan EdlfedImRTBRtUv)anlubecal munR)ak;cMeNj nigxatRtUv)ankMNt;eBlEdlCMrHRTBenaH.
kariybriecT)anmkvijnUvfedIm
kariybriecTnqaM EdlfedImRTBsm,tiGaCIvkm RtUv
)anykmkvijtamrykareFVrI Mls;.
karkat;bnyfedIm
-69-
cost reference
summarizing, communicating,
interpreting cost information
to interested parties.
cost sheet
taragsegbfedIm
tarag RtUv)aneRbIkg karKitfedImtamdMeNIrkar edIm,I
kMNt;fedImRtUv)anepreTAsniFiplitplsMerc.
fedImbnab;BIkarbBalGaCIvkmCamYyKa
scykg kicRbtibtikarfedImEdl)anrMBwgTuk bnab;BI
RkumhunBIrRtUv)anbBalKaCaRkumhnu fImYy.
bnkcMNayrbs;rdaPi)al
bnk cMNayTijTMnji nigesvarbs;rdaPi)alBIvsi y kCn edayKuNCamYy 1-GRtaBnelIkarlk;.
RbPBeyagnfedIm
RbPBkMNt;fnplitpl besvakmmyY dUcCa bBaI f
rbs;Gkpt;pg;.
karraykarN_GMBIfedIm
karsegb karraykarN_ karbkRsayGMBIBtmanfedIm
eTAPaKIsxM an;.
sMeNrfedIm
TMrg;bMeBjEbbbT RtUv)anerobcMeLIgsMrab;kargar bnaykdannImYy.
karlMGitfedIm
kareFVlI MGti fedImBak;Bnnwgplitkm tamFmta dUcCa
vtFatuedIm Blkm nigcMNaybnab;bnSM.
-70-
cost transformation
the transformation of one kind of cost, e.g. engine oil
cost, to another kind, e. g.
overhead.
cost variance
kareprfedIm
kareprRbePTfedImmYy ]Ta> fedImeRbgma:snIu eTARbePT
fedImmYyepSgeTot dUcCa cMNaybnab;bnSM.
bMErbMrYl/ KMlatfedIm
1-kgkarKitfedImCak;Esg lMeGogrvagfedImCak;Esg nigfedImEdl)anBakrN_Tuk. 2-lMeGogrvag
tMlEdl)anTTYl nigfedImCak;EsgnkargarEdl)an
GnuvtelIKeM ragmYy.
r)aykarN_bMErbMrYlfedIm
r)aykarN_bgajGMBIbMErbMrYlfedIm nigkarviPaKelIkar
bMErbMrYlenaH.
rUbmnviPaKbrimaNfedIm
rUbmnmyY RtUv)aneRbIkgkar)a:n;RbmaNfedIm y = a +
bx / Edl y KWCafedImcMruH x KWCa brimaN / a KWCa
fedImefrsrub nig b KWCafedImGefrkgmYykta.
karviPaKbrimaNfedIm nigR)ak;cMeNj
viFIsasmYy nkar)a:n;RbmaNGMBIplnbMErbMrYlf
edIm nigbkrM itlk;elIR)ak;ceM NjnFurkmmYy.
svnkrfak;Rsuk
buKlik EdlTTYlxusRtUvsMrab;karBinitelIKNnI nig
bBahI irBavtrbs;Rkug bRsuk.
sBaabNEdlPab;CamYyxNbN
sBaabNEdlmanxNbNkarR)ak;Pab;CamYy.
GRtaxNbN
GRtakarR)ak;elItMlcarik nbMNulmYy sBaabNmYy.
KNenyRbDit
karb:nu b:grbs;KNRKb;RKgkg karbMe)a:gcMNUl nigbny
cMNay.
-71-
credit (CR)
1-to place an entry in the right hand side of an account. 2tax credit.
credit balance
tax credit
tax
\NTaneyagfyeRkay
\NTanBn Edlmin)aneRbIRtUveyagBIbNaqaMBnmnu .
\NTaneyageTAmux
\NTanBnEdlmin)aneRbIR)as; RtUveyageTAbNaqaBM n
bnab;.
bBaIkaxag\NTan
bBakI a RtUv)ankt;Rtaxag\NTannKNnImYy.
Gnu)atelIkar)at;bg;cMNUl
Gnu)at nkar)at;bg;Bak;Bnn wg\NTanelIR)ak;kmIsrub
EdlkMBugman.
GnusSarN\NTan
1-GnusSarNRtUv)anepJI sMrab;CUnGkTTYlR)ak;fa Gk
epJRI )ak;)aneFV\I NTancUlKNnInGkTTYlR)ak;. 2-kar
CUndMNwgBIFnaKar edIm,IbgajsmtulRtUv)anekIneLIg
edaykicRbtibtki arepSgeRkABIkardak;R)ak;beBa.I
svnkmRbkbedaykartieTon
svnkm Edlplm; tiRbkbedaykartieTon.
smtul\NTan
1-smtulnKNnIenAxag\NTan. 2-sUmemIl
rate
\NTan
1-karcuHbBakI aenAxagsaM dnKNnImYy. 2-sUmemIl
-72-
mUldanRBwtikarN_sMxan;
mUldansMrab;karTTYlsal;plcMNlU dUcCa mUldann
karlk; / mUldannkarRbmUlR)ak; / mUldanbnkkt;Rta
mun.
karbUkExVg
karbUksrubtamkUeLan nTina nub,vti br)aykarN_Na
mYy nigeFVIkareRbobeFoblTplTaMgBIr emIlvasIuKa Edr
beT.
kareyagExVg
nItiviFI RtUv)aneRbIsrM ab;Binti PaBRtwmRtUvnTinanub,vti
edayeFVkI arbUkExVg.
karviPaKtamvisy
karviPaKelIr)aykarN_hirBavt nRkumhnu CaeRcInEdl
man]sSahkmepSg kgeBlEtmYy.
karkan;PaKhuneTAvijeTAmk
RkumhunBIr beRcInkan;PaKhunKaeTAvijeTAmk.
bnkcMNayelIskmPaBEdlbBalKa bbUkbn
bnk cMNaynskmPaBBIr beRcIn bUkbBalKa bbUkbn.
sUmemIl year-to-date amount
PaKlaPbUkeyag
PaKlaPnPaKhunGaTiPaB EdlRtUvTUTat;munPaKlaP
EdlGacTUTat;CUnmas;hnu Fmta.
plbUkeyag
plsrubelIR)ak;cMeNjsnSMTuktaMg BIbMErbMrYlnviFIsas
KNenyekItman eRBaHviFIsasKNenyfIRtUv)an
GnuvteRbIkgqaMmun.
-73-
PaKhunGaTiPaBbUkeyag
PaKhnu GaTiPaB RtUv)ane)aHpSaylk;eRkambBatEi cgfa
ebIPaKlaPRtUv)anlubecal PaKlaPEdllubecalenaH
nwgRtUvTUTat;mun PaKlaPelIPaKhnu dTRtUvTUTat;.
sUmemIl exchange risk
KNnIcrn
KNnImYyRtUveRbI sMrab;kt;RtaKNnIRtUvsg bKNnIRtUv
TarCamYyPaKIdTeTot. 2-KNnImYyRtUveRbIkgKNenyRkumhunshkmsTi i sMrab;kt;RtabNaxg;CamYyd
KUcUlhun elIkElgEtmUlFn. 3-karTUTat;CaGnrCati
rbs;RbeTs ekItecjBIkarnaMecj nignaMcUlTMnij nig
esvakm rYmTaMgkareprCaketaPaKI.
nPaBKNnIcrn
nPaBkgEpkKNnI nCBaIgTUTat;rbs;RbeTsmYy.
karerobcMtamlMdab;crn
karerobcMRTB nigbMNlu enAkgtaragtulkar EdlTI
taMgnRTBcrn nigbMNlu crnenAxagmux bmunGclnRTB nigbMNulryeBlEvg.
RTBsm,ticrn/ clnRTB
RTBmYy EdlRtUv)anrMBwgKitya:gsmehtusmpl Gac
lk;br CaR)ak;)anqab; bRtUveRbIR)as;kgryeBl1qaM.
RTBGaclk;br CaR)ak; sniFi.
R)ak;cMeNjmUlFnryeBlxI
R)ak;cMeNjmUlFnBIkarlk; bedaHdUrRTBsm,ti Edl
)ankan;kgryeBlminelIsBImYyqa.M
Gnu)atbMNulsac;R)ak;crn
Gnu)at Edlvas;EvgGMBIlTPaBTUTat;bMNulcrn CamYy
sac;R)ak;ekItecjkicRbtibtikar.
-74-
current dividend
PaKlaPcrn
PaKlaPTUTat;ecjBIR)ak;ceM Nj nigR)ak;kMrnkicRbtibtki arFmta.
cMNaycrn
cMNay nqaMsareBIBnbcb,nnRKwHsanmYy.
bnkcMNaycrn
bnk cMNay EpktamcMNUlcrneRkABImUlFnkm.
karvinieyaKcrn
xgR; TBcrn RtUv)antageGayvinei yaKryeBlxI kg
mUlbRtTIpSar.
bMNulcrn
bMNul EdlRtUveFVIkarTUTat;kgryeBlmYyqa.M
sUmemIl fair market value
karkat;rMls;tamtMlTIpSarsmRsb
cMnYnlMeGogrvagtMlTIpSarsmRsb FMV nRTBmYy
kariybriecTedImRKa nigcugRKa.
fdl;kMNt;RtUvsg
1-bMNulryeBlEvgdl;fkN
M t; RtUvsgkg qaMsaeBI
Bnbcb,n. 2-ryeBlxusKarvagkalbriecTbcb,n
nigkalbriecTdl;fkMNt;RtUvsgnsBaabNmyY .
r)aykarN_lTplkarGnuvtn_elIkicRbtibtikarcrn
r)aykarN_lTpl EdlbgajGMBIplcMNUlcrn nig
bnk cMNaycrn.
Gnu)atcrn
TMnak;TMng nRTBcrnelIbMNulcrn.
RTBRtUvTarcrn
KNnIRtUvTar EdlGacRbmUlTarkgkMLgeBlkariybriecTbcb,n.
-75-
current revenue
plcMNUlcrn
plcMNUl EdlTTYlsal;BitkgkariybriecTbcb,n.
fedImsg;darcrn
fedImtamsg;dar RtUv)aneRbIsMrab;kariybriecTCak;
lak;enAeRkamsanPaBCak;Esg.
KNenytMlcrn
karvaytMleLIgvijtamkariybriecT ntMlcrnelI
RTBsm,ti nigbMNul.
rebobraykarN_tamtMlcrn
rebobsMrab;raykarN_taragtulkar EdlRTBsm,ti
RtUv)anKittamtMlcrn bbcb,n.
kareFVIrMls;tamtMlcrn
rMls;RtUv)anKNna eBlRTBsm,tiRtUv)anKittamtMl
crn.
PaBtMrwm Rbtibtikar
1-bBab;bBakI akt;RtakgKNnI sMrab;eKalbMNgsvnkm. 2-PaBminRsbKarvagr)aykarN_hirBavt nig
sanPaBCak;Esg.
kartMrwmkalbriecT
1-karbBab;beNaHGasnnUvkalbriecT nlMhUrsac;
R)ak; / TMnji bxg;epSgsMrab;eKalbMNgsvnkm. 2fcgu eRkaysMrab;pa s;BIplrYmKamkCapledayELkBI
Ka.
kareFVIetstMrwmkalbriecT
kareFVeI tsedaysvnkrnUvfmYycMnYn bnab;BIkalbriecTcugqaMntaragtulkar tamviFItMrwmRbtibtikar.
xYbnsnFi
kareFVsI areBIPNsniFiCak;EsgRbcaMf RbcaMEx kgqaM.
-76-
D
daily audit
svnkmRbcaMf
svnkm Edl)anGnuvtCaerogral;f edaysvnkmp
kg.
mUldankicbBaIkaRbcaMf
RbBnmYy nkicbBakI aRbtibtikarRbcaMfeTAkgbBaFI M.
sUmemIl day-to-day posting
r)aykarN_RbcaMf
r)aykarN_mYy EdlmankarerobcMerogral;f.
taragtulPaBRbcaMf
taragtulPaB Edl)anerobcMCaerogral;f bnab;BI)an
cuHcUlRbtibtikar.
kalbriecTR)ak;cMeNjrkSaTuk
R)ak;cMeNjrkSaTuk EdlmanenAkg r)aykarN_hirBavt bnab;BIRtUv)anerobcMsareLIgvij.
kalbriecTnkarTTYlyk
kalbriecT elIkarRtYtRtaRkumhunEdl)anTijykRtUv)an
RbKl;eTAeGayGkTijCaGkkan;kab;.
dMNak;kalRbmUlTinny
kalbriecTnkMNt;Rta
sUmemIl journal
sUmemIl cash journal
karrab;cMnYnf
cMnYnf enAkg karKNnaelIkarR)ak;RtUvsg.
cMnYnfnR)ak;Edlmankgd
cMnYnf nRTBCasac;R)ak;Edlman.
-77-
day-to-day posting
bBaIRbcaMf
KWCakarkt;RtanbBakI acUlkgbBaFI MRbcaMf.
sUmemIl bad debt
mUlFnElgeRbIkar mUlFnTMenr
mUlFntMkl;Tuk eTAelIkarvinieyaKEdlBMumandMeNIkar
bTukTMenrecal nigBMuGacTajyknUvcMNUl)anBIkarvinieyaKenaHeLIy.
sUmemIl bad debt
mUlFnEdl)anBIkarlk;sBaabN
mUlFn EdlTTYl)antamrynkarlk;bNbMNlu Edl
BMmu ankarFana.
\NBn
eFVkI arkt;RtaRbtibtki arnEpkxageqVgnKNnI.
smtul\NBn
1-smtul nKNnI enAeBlEdlcMnnY srubenAxag
\NBnelIsBIcMnYnsrub manenAxag\NTan. 2-smtul nKNnIfImYy Edlbgajfa sac;R)ak;)anxIBImas;
kmI bGklk;.
Epnkar\NBn-\NTan
viFIsassrM ab;kt;RtaRbtibtikar edaykMNt;xg;KNnI
\NBn b\NTan.
karkt;Rtaxag\NBn
karkt;RtacUlkgKNnI\NBn.
kMNt;ehtu\NBn
kMNt;ehtuxImYy EdlepJCI UndMNwgdl;GkTTYlfa GkepJI
)andak;bBalR)ak; eTAkgKNnIrYcehIy.
kUnbMNul
GkEdlxIR)ak;BInrNamak;.
-78-
debt receivable
debt repayment
defer
deferred asset
karBnaeBlnkarTUTat;
RTBRtUvTarelIsBImYyqaM
CacMnYnmYy EdlRtUvTTYlmanryeBleRcInCag 12Ex
bnab;BIkariybriecTntaragtulkar.
bnkBna
fedIm EdlekItmansMrab;plRbeyaCn_ nwgRtUv)aneRbI
R)as;naeBlGnaKt nigRtUvKitCabnkelIkci Rbtibtikar
na eBlGnaKtpgEdr.
sUmemIl deferred charge
karrYmviPaKTanRtUv)anBna
karTUTat;naeBlGnaKteTAelIkargar Edl)aneFVIkgRKa
mun.
bMNulBnaeBlsg
bMNul EdlnwgRtUvsgkgkrNIbMNulepSgeTot)anbg;
sgrYc.
karTUTat;sg;R)ak;RtUv)anBna
plcMNUlminTan;)anTTYlsal;
TwkR)ak;)anTTYl muneBlkarRbKl; bEckcayTMnij nig
pl;esvakm.
BnRtUv)anBna
Bn Edl)aneFVkI arBnaeBlsMrab;EbgEckeTAkgcMNayBnnakariybriecTnaeBlGnaKt.
sUmemIl budget deficit
nPaBCBaIgTUTat;
nPaBCBaIgBaNiCkm
hirBab,TannPaB
mUlniFisMrab;eFVkI arcMNay tamrykmI.
RTBskmEdl)ankMNt;
RTBskm Edl)ankMNt;eQaHenAkg taragtulkar.
-80-
EpnkaresaFnnivtn_
EpnkaresaFnnivtn_ Edl)ankMNt;BIplRbeyaCn_rbs;
buKlikEdlnwgRtUvTTYl enAeBlBYkeKcUlnivtn_.
karbBaHf / Gb,prNa
karKNnaefrPaBnR)ak;dular tamrypleFobR)ak;
dularbcb,n eTAnwgsnsSn_.
sUmemIl selective audit
sniFiEdlGacRbKl;)an
snFi iTMnij )anrkSaTuksMrab;karedaHdUr EdlGnumtsk Tuk
kg XaMg cMeBaHkarTTYlR)ak; ehIyeFVkI ardwkCBan eGay
tamkicsnaGnaKt.
mUldannkarRbKl;TMnij
mUldan EdlplcMNUlRtUvTTYlsal;eBlTMnji RtUv)an
RbKl;.
BnaeBlkarRbKl;
plcMNUlRtUv)anBna
R)ak;cMNUl enAkgkariybriecTmunRtUv)anBnaeBleTA
kariybriecTeRkay.
KNnIxusc,ab;
karpac;xnBIRkumhun
karlk;ecjnUvsaxaRkumhnu bEpkNamYynsaCIvkm.
r)aykarN_mtibdiesF
karbdiesFrbs;svnkrkg karpl;mtirbs;xn .
sUmemIl face value
kMritPaKEbg kMritnkarerobcMfvika
skmPaBnkarerobcMfvikaRbcaMqaM.
KNenytamEpk bGgPaBGaCIvkm
bBaaKNeny EdlekItmaneLIgenAtamEpk bGgPaB
nImYynGaCIvkm.
-81-
departmental costing
karKitfedImtamnaykdan btamEpk
karKitfedIm)anmkBIkarbUksrubTinnyfedIm
enAtamnaykdan.
R)ak;cMeNjdultamnaykdan
R)ak;cMeNjdultamnaykdan bEpknImYy.
bnkcMNaybnab;bnSMtamnaykdan
fedImeRkABIvtF atuedIm nigkMlaMgBlkmpal;ekItman
eLIgenAkg naykdanCak;lak;.
karkMNt;GRtatamEpknImYy
karkMNt;TukCamunnUvGRtacMNaybnab;bnSM enAkgnaykdanCak;lak;mYy.
mnusSenAkgbnk
buKlEdlBwgEpkelIGkdTsMrab;KaMRThirBavt.
lMhUrsac;R)ak;eyagBIkariybriecTmun
lMhUrsac;R)ak;EdlmankgkariybriecTenHBwgEpkelI
lTplkariybriecTmun.
karfycuH/ kareRbIGs;
viFIKNenyEdlGacGayGgPaBGaCIvkmeFVIkardkecj
eRbg\nn nig]sn Fgf bFnFanepSgeTotenAkg
TMrg;GnuBaatkat;bnyBncMNUl.
sUmemIl wasting asset
R)ak;beBaI/ karkk;R)ak;
R)ak;beBaIkMBugbBan
R)ak;beBaIEdl)anbBan mkkan;FnaKarmanryeBlyWt
ya:vbBaxI ag\NTan nigbgajkgr)aykarN_sMrab;Ex
bcb,n.
sUmemIl depreciable asset
-82-
depreciable asset
rMls;nRTBskm
sarFatuBitnRTBskmenaH EdlvanwgfmfynUvtMl
rbs;vatamrykareRbIR)as; bxUcxatCaedIm.
fedImKitrMls;
pldknfedImKitrMls;RTBskm CamYytMlsMNl;.
vdCIvitnrMls;
GayukalnRTBskmEdlRtUVeFVIkarkat;rMls;.
karkat;rMls;
karbnynUvtMl bbrimaNnkareRbIR)as;rbs;GclnRTB.
KNnIR)ak;rMls;
KNnI Edlkarkat;rlM s;eTARTBsm,ti KWRtUv)ancuHcUl
eTAxag\NBn mageTotEdlmanTwkR)ak;esIKacuHcUl
eTAxag\NTan.
KNenyrMls;
viFIsas bntI iviFIsMrab;kN
M t;vas;Evg kt;Rta nigraykarN_eTAelIkarkat;rMls;RTBskmenaH.
karEktMrUveTAelIkarkat;rMls;
cMnYnEdlRtUvEtbUkbEnmeTAkg cMNay nkarkat;rMls;
edIm,ITTYl)antMlsmRsbelIRTBskm Edl)aneRbI
R)as;kgGaCIvkm.
sUmemIl depreciable cost
sUmemIl classification method
GRtakat;rMls;
karKitCaPaKryeTAelIfedIm bmUldanRTBskmepSg
eTot edIm,IKNnacMnYnnkarkat;rMls;sMrab;qaMCak;lak;Na
mYy.
-83-
depreciation schedule
an account in a subsidiary
ledger for recording details of
the general ledger account.
detailed audit
taragkat;rMls;
bBaI EdlbgajGMBIkarkat;rMls; eTAelIRTBskmepSg
enAkgRKaKNeny.
karbriyay
1-esckBI nl;karkt;RtaKNnI. 2-bMNkRsay
karRtYtBinitGegt
karRtYtBinit Edl)anbegIteLIgedIm,IrkeGayeXIjnUv
RBwtki arN_ blTplEdlekItedayGectna.
-84-
deterioration cost
fedImelIkar)at;bg;KuNPaB
fedIm EdlbNalmkBIkarxatbg;elIKuNPaBnvtF atu
edImplitpl bplitplsMerc.
RTBsm,tiBi)akrab;
RTBskmbrimaNCak;EsgmankarBi)akkg karrab;.
kareRbIrUbiyvttamRbBneGLicRtUnic
kareRbIR)as;rUbiyvttamryRbBneGLicRtUnic edIm,I
eFVIkarTUTat;fTMnij besvakm.
sUmemIl wasting asset
sm,TancMeBaHGgTUt
cMnYnkMrti nTMnijrYcBnnaMcUl EdlRtUvTTYledaysan
TUt kugslu breTs nigkarTUtepSg.
fedImpal;
fedIm EdlgayRsYlkgkartamdan bBak;Bnpal;eTA
nwgkmvtcMNayEtmg.
karKitfedImpal;
karKitfedIm EdlbnkfedImpal;elIsniFiplitpl.
viFIsasKitfedImpal;
viFIsas EdlKitbnk EteTAelIfedImpal; nsnFi i
TMnij nigcat;TukfedImbnab;bnSMefrCacMNay.
-85-
direct deposit
R)ak;beBaIpal;
kartMkl;R)ak;pal; cUleTAkgKNnIFnaKarsMrab;TMrg;CMrH
TUTat;eRbI sMrab;nieyaCik beBaeI bovtS bGaCJaFrBndarepJI
bEgVrR)ak;Bnmkvij.
sUmemIl friends and family shares
sUmemIl direct cost
plRbeyaCn_hirBavtpal;
karvinei yaKpal;xnmYy EdlsitenAeRkamkarRtYtRta
pal;BIvinieyaKin.
karpl;hirBab,TaneTAelIRbePTPtisna bCYl
RkumhunPtisna )anTijRTBsm,tiBIGklk; ehIy
CYlvaeTAeGayGkTijedayTTYl)anEtkarR)ak; nig
minmanR)ak;cMeNj.
sniFipal;
snFi ivtFatuedImpal; plitplminTan;sMerc nigplit
plsMerc.
kMlaMgBlkmpal;
kargar EdlBak;Bnedaypal;enAkgkarplitplitpl.
fvikaBlkmpal;
fvikaerobcMedaybgajGMBIcMnYnema:gBlkm nigGRta
RbcaMema:geTAtamRbePTnBlkm ehIybegIt)anCaf
edImsrub.
cMnYnema:gBlkmpal;
cMnYnem:agCak;Esg kgkarplitplitpl.
vtFatuedImpal;
vtFatuedIm EdleRbIR)as;CaEpksl sMxan; nplitplsMerc.
-86-
(Fr. = dpense)
the payment of cash for expenditures.
disbursement account
disbursement voucher
dischargeable debt
fedImvtFatuedImpal;
fedImpal;nvtF atuedIm EdlBak;Bnnwgkarplitplitpl besvakm.
R)ak;kMr:rbs;naykRKb;RKg
R)ak;kM r: EdlRkumhun)anTUTat;eGayGkRKb;RKgenAkg
Rkumhun.
R)ak;cMeNjpal;
brimaNlk; dkfedImpal;EdlBak;BnnwgplitplCak;
lak;mYy.
sUmemIl income tax
karppgpal;
karpp gxg;kgr)aykarN_lTpl edayeFVkI arviPaKKNnI
plcMNUl nigKNnIcMNay.
karebIkR)ak;cMNay
karTUTat;R)ak;sMrab;cN
M ay.
KNnIdkR)ak;
sUmemIl payment voucher
bMNulEdlGaclubecal)an
bMNul EdlnwgRtUv)anlubecaledaysarPaBkSyFn.
karerITMnij
karbeNjecjBIkargar
EppkTMnij
esahuyerITMnij
GRtaGb,har
1-GRtakarR)ak; EdleKeRbIR)as;kg KNnatMlbcb,n.
2-GRtakarR)ak;EdlykedayFnaKarshBnB IsmaCik
FnaKardTeTotrbs;va.
-87-
discounter
disposable money
disposal date
the date on which an asset is
sold or discarded.
dividend
Gklk;TMnijbBaHf
sUmemIl idle money
kalbriecTnkarCMrHbBaI
kalbriecT EdlRTBskmRtUv)anlk; be)aHbg;ecal.
PaKlaP
karEbgEcknUvsac;R)ak; bRTBskmepSgeTotdl;
mas;PaKhnu .
sUmemIl declaration
mU:EdlmUlFnkmnPaKlaP
rUbmnsMrab;eFVIkarKNnafedImnmUlFn edayyk
tMlPaKlaPkgmYyhun bUkCamYytMlhnu elITIpSar
bUknwgGRtaekInnPaKlaP.
karTamTarPaKlaP
sMeNIsMueTAmas;PaKhnu cuHbBanI vU cMnYnPaKlaP sMrab;
GaCIvkmeGay)anmunPaKlaPcas;.
karEbgEckPaKlaP
karEbgEckmUlniFisgh nPaKlaPCasac;R)ak;Edl
TTYl)anBIRkumhundT.
cMNUlPaKlaP
cMNUldul Edl)anmkBIkarEbgEckPaKlaPCab;Bn.
PaKlaPRtUvbg;
PaKlaP Edl)anRbkasedayRkumhun b:uEnminTan;
dl;eBlkMNt;nkarTUTat;enAeLIyeT.
siTiTTYl)anPaKlaP
siTri bs;Gkkan;hun kgkarTTYlPaKlaPkgmYyhun .
karerobcMksar
1-karbgajksarrbs;svnkr pl;siTiGnuBaateGay
RbtibtikarenaHekItmaneLIg. 2-ksarKaMRT
-88-
dollar accounting
a system under which the balance sheet items were separated into fixed and current
items, that were recorded
and reported separately.
double entry accounting
bMNulsgSy
karCMBak;EdlGacnwgminsgBIkUnbMNul.
karviPaKfamvnelIlTplhirBavt
karviPaK EdlepatkarykcitTukdak;eTAelIr)aykarN_lTpl.
tulkarfamvn
taragtulkar EdlmanbNaxg;ekIneLIgelImUlFn
rbs;mas; RtUv)ankt;RtacUlxageqVg nigbNaxgf; y
cuHRtUvkt;RtacUlxagsaM.
karkt;RtaKNnIedayykktaCadular
RbBnKNeny EdleRbIR)as;Cadulark gkarcuHcUl
Rbtibtikar.
RbBnKNenyeTVPaK
RbBn Edlxg;taragtulkarRtUv)anEjkeGaydac;BI
Karvagxg;GclnRTB nigclnRTB Edl)ankt;Rta nig
raykarN_edayELkBIKa .
KNenyeTVPaK
RbBnKNenysklmYy EdlbegtI eGayesIKarvag
bBakI a\NBn nig\NTansMrab;RKb;Rbtibtikar.
-89-
E
early closing
early financial statement
earned income
earnings
1-a change in assets resulting from operating activities.
2-gross profit. 3-retained earnings.
earnings before taxes
earnings estimate
a projection of earnings or
earnings per share of a public
company by an analyst.
earnings forecast
a projection of earnings of a
public company by its management or an independent
analyst.
earnings management
karbiTbBaImunkalbriecT
sUmemIl half-yearly financial statement
cMNUlrk)an
cMNUlBIkM r:kargar R)ak;Ex kMr:epSg nigR)ak;FIb.
sUmemIl internal rate of return
R)ak;kMr: / cMNUl/ R)ak;Edlrk)an
1-karERbRbYlRTBsm,ti bNalmkBIskmPaBRbtibtki ar. 2-R)ak;cMeNjdul. 3-cMeNjrkSaTuk.
sUmemIl pretax accounting income
kar)a:n;sanR)ak;cMNUl
kar)a:n;sanelIkM r: bkM r:kgmYyPaKhnu nRkumhunsaFarNedayGkviPaK.
karBakrN_elIR)ak;cMNUl
kar)a:n;sankMr:Rkumhnu saFarN edayGkRKb;RKg bGk
viPaKkraC.
karRKb;RKgR)ak;cN
M lU
karbgajxusedayectna ncMNUlrbs;Rkumhun.
kMlaMgclkrnR)ak;cMNUl kMeNIncMNUlkgmYyPaK
hun
karekIneLIgcMNUlkgGRtakMeNInmYyPaKhnu BIkariybriecTbcb,n eTAkariybriecTbnab;.
cMNUlkgmYyPaKhunFmta
cMnYnnR)ak;cMNUl nPaKhunFmta.
r)aykarN_GMBIcMNUl
r)aykarN_pvkare)aHpSay edayRkumhunsaFarNbgaj
GMBIcN
M Ul cMNay nigcMeNjsuT.
-90-
earnings retention
reinvesting earnings rather
than paying dividend.
earnings statement
earning cost
ecological accounting
karrkSaTukR)ak;cN
M Ul R)ak;snSMTukvinieyaK
karvinei yaKeLIgvijnUvR)ak;ceM Nj eRkABIEbgEckPaK
laPeGayrYcral;.
sUmemIl income statement
sUmemIl absorption cost
KNenybridanviTa
KNenysMrab;pl;Btman dl;EpkbridanviTa.
KNenyesdkic
1-karvaytMlshRKastamcrnsac;R)ak;suT EpkelI
mUldanRTBcrn nigfedImcrnnmUlFn. 2-sUmemIl
national economic accounting.
rMls;esdkic
karkat;rMls;nRTBsmar EdlbNalmkBIkarhYs
smykalEpkbeckviTa.
cMNUlmanlkNesdkic / kMr:esdkic
lMhUrBit nsac;R)ak;EdlGaCIvkmGacbg;sgCanirnkg
krNIERbRbYlcMNUlkeday.
haniPyesdkic
haniPynkar)at;bg; bNalmkBIkarpas;br GRtakar
R)ak; rUbiybN TMnij mUlFn EdlminCab;Tak;Tgpal;
eTAnwgEpkNamYynr)aykarN_hirBavteT.
GRtakMeNInesdkic
GRtaRbcaMqaMnkarERbRbYl rbs;plitplkgRsuksrub.
cMNUlesdkic
1-cMnYnTwkR)ak;cMNUlrbs;buKlmak; GaceRbIR)as;RKb;
RKan;kgGMLgkariybriecT. 2-crnsac;R)ak; bUknwg
karERbRbYltMlbcb,n.
-91-
economic life
vdCIvitesdkic/ Gayukalesdkic
kariybriecT EdlRTBsmarGacple; svakm)an.
svnkmelIRbsiTPaB nigkarsnSMsMc
svnkm edIm,IEsVgrkfa etIshRKas)anRKb;RKgFnFan
xn manRbsiTPaBbeT.
karEqkBinitepgpat;
etssvnkmEdlerobcMeLIg edIm,IRtYtBinti emIlTinn y
FatucUl niglTpleBjelj c,as;las; nigsmehtu
smpl.
karRtYtBinitepgpat;
karRtYtBinitemIlTinnymineBjelj nigKansuBlPaB
kgRbBnKNeny.
bMNulRbsiTpl
bMNulsrubrbs;Rkumhun rYmmanTaMgtMledIm nigkatBVkicsgepSgeTot.
RbBnRKb;RKgRbsiTpl
karFanasmehtusmplfa
-eKalbMNgRbtibtki arGaCIvkmrbs;GgPaBRtUv)ansMerc
-c,ab; bTb,Batei pSg RtUv)anGnuelamtam.
effective life
effective life depreciation
effectively connected income
effectiveness
(Fr. = efficacit)
producing a desired outcome.
-92-
effectiveness audit
(Fr. = efficience)
1-the ratio of the audit evidence produced to the audit
resources used. 2- yield.
efficiency accounting
karbnM bkareRbIR)as;RTBsm,tixus
kareRbIR)as;xusCaRbeyaCn_buKl nRTBsm,tri bs;
shRKasenAeBlRTBsm,tei naH RtUv)aneKpl;karTuk
citeGayEfrkSa.
R)ak;buerRbTaneGaydl;nieyaCik
Epnkarpl;GtRbeyaCn_dl;nieyaCik
Epnkar Edlpl;viPaKTanedaynieyaCk;sMrab;GtRbeyaCn_
nnieyaCikbcb,n nignieyaCikmun.
a plan under which contributions are made by an employer for the benefit of current
and former employees.
employee contribution
payment made to a retirement or pension plan by the
employee.
svnkmelIRbsiTpl bkarpl;pll
svnkmedIm,IvaytMlfaetI kicRbtibtki arBitrbs;shRKasRsbeTAtamkarkMNt;TukbeT.
RbsiTPaB
viPaKTanpl;eGaynieyaCik nivtn_Cn
karbg;R)ak;dl;Epnkarnivtn_ edaynieyaCik.
-93-
smtulcugRKa
smtulKNnIenAbBab;kariybriecT bnab;BIbiTbBa.I
fvikasniFicugRKa
fvikaelIfedImsnFi icugRKa.
sniFicugRKa
snFi ienAcugRKa nkariybriecT.
sUmemIl closing work-in-process
sUmemIl ending balance
GtRbeyaCn_mrNnieyaCik
GtRbeyaCn_mrN EdlRtUvbg;edaynieyaCkeTAeGay
sac;jatinieyaCikEdlTTYlmrNPaB.
EpnkarEckrMElkR)ak;cMeNjnieyaCik
Epnkar EdlnieyaCikEckrMElkR)ak;cMeNjmYycMnYnrbs;
GaCIvkm.
R)ak;QlbMerIkargar
R)ak;]btm bR)ak;Ex bg;eGaynieyaCik rYmTaMgfFanara:b;
rg R)ak;cUlnivtn_.l.
-94-
engagement letter
lixitsMrab;bBaak;kareyaKyl;Ka GMBIkickarrvagsvnkr
nigGtifiCn.
the letter for establishing understanding of the engagement between an auditor and
a client.
English audit standpoint
(Fr. = unit)
an individual, company, partnership or trust treated as
one taxpayer.
entity accounting
entry book
entry price
kicsnasvnkm
TsSnsvnkmelIkicbBaIka
TsSnsvnkm EdlepatelIkicbBakI arbs;Rkumhnu rg
svnkm.
KNenyshRKas
KNeny sMrab;GaCIvkmTaMgmUlminEmntamEpkeT.
GgPaB Rkumhun bshRKas
buKl / Rkumhun / Rkumhnu PaKhun EdlCab;katBVkicbg;
Bn.
sUmemIl micro accounting
sUmemIl book of original entry
fcuHbBaI
tMlEdlRTBsm,ti bbMNulRtUv)ankt;RtacUldMbUgenA
kg bBaI.
KNenybrisan
KNenyEdlvas;Evg vaytMl nigraykarN_skmPaB
nGgPaB nigRbsiTPaBnskmPaBcMeBaHbrisaneday
r)aykarN_vaytMlplb:HBal;brisan.
sUmemIl cost to the environment
sUmemIl straight line method of depreciation
viFIsassmIkar
viFIsas EdleRbIR)as;smIkar edIm,IKNnarkcMNucesIedIm
bTMhMR)ak;cMNUleKaledA.
-95-
equity
mUlFnpal; bedImTunbMrug
KNenymUlFnpal; b edImTunpal;
nItiviFI nigviFIsasKNeny sMrab;vas;Evg eFVrI )aykarN_
nigeFVIsmtulmUlFnpal;.
Gnu)atbMNulmUlFnpal;
Gnu)atnmUlFnpal; eFobnwgbMNul.
sUmemIl owners capital
emKuNmUlFnpal;
Gnu)atnRTBsm,tiRkumhunsrub eFobnwgPaKhunFmta.
GRtaplnmUlFnpal;
pleRbIR)as; kgkarkMNt;GtRbeyaCn_mas;PaKhun Edl
RtUv)anTTYledayRkumhun Edl)anvinieyaKmUlFnkg
GRtaenH.
sUmemIl equity-to-asset ratio
Gnu)atmUlFnpal;/ RTBskm
Gnu)at nmUlFnpal;rbs;mas; eRbobeFobRTBsm,ti
srub.
plrbreFobnwgmUlFnpal;
brimaNlk;RbcaMqaMrbs;Rkumhun EckCamYybrimaNmFm
nmUlFnpal;.
r)aykarN_eGLicRtUnic
karbgajBtmanhirBavtrbs;Rkumhun tamGIunFWeNt.
Rkumhunsvnkm bsgkarKNeny E & Y
RkumhunsvnkmFMmYy kgcMeNamRkumhunsvnkmFMTaMg4
elIBiPBelak.
-96-
erosion
a negative impact on an
asset.
error
unintentional misstatement,
omission of item or disclosure
in the financial statements.
error in books
karswkric/ sMNwk
plb:HBal;GviCmanelIRTBsm,ti.
kMhusGectna
karlubecal bkarbgajxusedayGectnanFatuepSg
kgr)aykarN_hirBavt.
kMhusGectnakgbBaIkaKNeny
kMhusnbBaIkaKNeny EdleFVIeGaytaragtulPaB
minmantulPaB.
kMhuskgkarkt;RtacUlKNnI
kMhusekItkgeBlkt;Rta EdlGacnaMeGaymankMhuskg
bBakI a.
kMhusGectna nigkarlubecal
1-Tinanub,vti EdlmankMhus bkarlubecal.
2- neya)ayFanara:b;rgelIkar)at;bg; bNalmkBIsabn
hirBavtx kxanmin)anTijbNFanara:b;rg.
cMNayEdlGaceCosvag
cMNayEdlminekIteLIg ebIsinEpkminmanR)ak;cMeNj
RtUv)anlubecal.
sUmemIl business expense
fedImbegItshRKas
fedImekIteLIg edIm,IKaMRTGtPi aBrbs;GgPaBeTAtamTMhM
nigkariybriecT.
KNenyGclnRTB
karcuHkicbBaI nigkarerobcMr)aykarN_edayGkcat;Ecg
GclnRTB.
GkRKb;RKgGclnRTB
cMNUlBIGclnRTB
kMr:BIRTBsm,tiCaGclnRTB kgkariybriecTbg;Bn.
-97-
estate inventory
sareBIPNGclnRTB
bBalI MGitrbs;GclnRTB.
fedImcMNayepSgelIGclnRTB
fedImEdlekIteLIgBIGclnRTB dUcCa cMNayelIfaM
eBT cMNaybuNsB BnelIGclnRTB kMr:Epk
c,ab;.l.
fedIm)a:n;san
1-f)a:n;sansMrab;CMerIs nkarsMerccit. 2-cMNay)a:n;
sanbnab;BIkarlk;.
RbBnfedIm)a:n;sankgmYykta
RbBnEdleRbIR)as;kg kar)a:n;sa nfedIm kgmYykta
plitpledIm,IkMNt;tMlsniFiminTan;sMerc nigplitplsMerc.
karTTUlxusRtUv)a:n;san
katBVkic EdlekIteLIg b:Eu nBcMu ,as;las;eTAtambrimaN
nigkalbriecTkMNt; ]Ta> karFanaplitpl.
Gayukal)a:n;san nGclnRTB
Gayukalesdkic Edl)a:n;sansMrab;GclnRTB.
PaKry)a:n;sannbMNultwgTar
cMnYnTwkR)ak;)a:n;sa n nbMNultwgTarKitCaPaKryelI
karlk;.
plcMNUl)a:n;san
karBakrN_RbPBnTunbgVil.
tMlsMNl;)a:n;san
sUmemIl estimated life
R)ak;BnRtUvbg;)a:n;san
R)ak;Bn)a:n;san EdlRtUvbg;tamkalbriecTkMNt;na
GnaKt.
-98-
tMlsvnkmsrub)a:n;san
esInwgTMhMmhavK KuNnwgtMlsvnkmmFm.
esovePAkt;RtaRbtibtikarRbcaMfelxKU
esovePATinnub,vtisMrab;kt;RtaRbtibtki ar ekIteLIgkg
felxKU dUcCa fTI2 / TI4 / TI6 .l.
RBwtikarN_bnab;kalbriecTtaragtulkar
RBwtki arN_ekIteLIgbnab;BIkalbriecTntaragtulkar.
sUmemIl evidential matter
bBaaCaPstag Pstagsvnkm
ksarTaMgLay EdlKaMRTr)aykarN_hirBavt dUcCa BtmanEdleCOCak; nigBtmanBak;BnTaMgGs;Edlmandl;
svnkr.
karBinitGegt
1-r)aykarN_Edl)anerobcM edayPak;garcMNUltamKMrU
svnkm edIm,IR)ab;dl;Gkbg;Bn nignaykdanBndar GMBI
BtmanlMGitnsvnkm. 2-r)aykarN_svnkm Edlpl;
TsSnviCmanCamYykarFanasmehtusmpl faetIkar
GHGag rbs;GkRKb;RKgGnuelamtameKalkarN_KNeny EdlTTYl)anCaTUeTA.
sUmemIl present-value-income
-99-
excepted asset
RTBsm,tiElgeRbIR)as;kgGaCIvkm
RTBsm,ti Edlmin)aneRbIR)as;kgGaCIvkmryeBl2qaM
cugeRkay nkariybriecTBak;Bn btMrUvtameBlevlaNa
mYyedIm,Ipas;br sMrab;eRbIR)as;naeBlGnaKt.
mtiRtwmRtUvEtelIkElg
mtielIkElg EdlbBaak;fa r)aykarN_hirBavtb gaj
RtwmRtUvelIkElgEtehtuplmYycMnYn dUcCa karminGac
bBaak;elIKNnIRtUvTar.
r)aykarN_mankMhusqg
rMls;elIshYskMrit
karkat;rMls;elIskMNt; nkMrti GnuBaattamc,ab;.
R)ak;cMeNjelIs
1-cMNUlsuT)anmkBIFnFanminRBagTuk. 2-R)ak;cMeNj
elIsR)ak;cMeNjFmtarbs;KRU bECg.
\NTanR)ak;cMeNjelIs
kMritxusKarvagR)ak;ceM NjelIs nigR)ak;cMeNjFmta.
R)ak;bMrugelIs
R)ak;bMrugBit EdlelIsR)ak;bMrugtMrUvkar.
1-r)aykarN_ Edl)anTTYlenAeBlkarbBaaTijman
BtmanRtUv)at; bmankMhusqg. 2-r)aykarN_enAeBl
manKMlatelIsBI 10.
sUmemIl spare capacity
karfycuHelIs
cMnYnelIsnrMls;CaPaKrydkecjkgqaM tammUldan
EktMrUvelIRTBsm,tinacugqaM.
-100-
exchange adjustment
exchange charge
exempt asset
earnings which would otherwise be considered gross income but which are not included therefrom, e. g. interest
on municipal bonds, and life
insurance proceeds.
exemption
existence
(Fr. = dpenses)
1- a disbursement made to
obtain an asset or service. 2cost deferred to future periods for matching future benefits. 3-an increase in the
liabilities of a fund.
clna blMhUrsac;R)ak;rMBwgTuknaGnaKt
clnasac;R)ak;)a:ns; annaeBlGnaKtrbs;RTBsm,ti.
plcMNUlrMBwgTuknaeBlGnaKt
plEdlrMBwgTTYlkMr:)anelIRTBsm,tni aeBlGnaKt.
plrMBwgTuk / karpl;plEdleRKagTuk
R)ak; EdlvinieyaKinsgwmTTYlkMr:)anBImUlbRtCak;lak;
EcknwgkarvinieyaKsrub.
cMNay
RTBsm,tielIkElgBnenAeBllk;
RTBsm,ti EdlminKitbBalkgBncMeNjmUlFn enA
eBllk;.
cMNUlminbg;Bn
kMr:EdlKitepSgkgcMNUldul b:uEnmin)anbBaleTkg
cMNUlduleT dUcCa karR)ak;rbs;sBaabN cMNUlCa
R)ak;Fanara:b;rgGayuCvI it.
expenditure approach
(Fr. = frais)
a charge for the goods or
services received.
expense account
viFIsascMNay
viFIsas EdlcMNUlCatiKTW TYl)anBIkarsrubrvagRKb;
tMlTMnij nigesva.
cMNay / bnk
bnk elITMnij besvaEdlTTYl)an.
KNnIcMNay / KNnIbnk
cMnYnR)ak; tamKMeragfvikapl;muneGaybuKliklk; edIm,I
eFVIkarcMNay.
sUmemIl income summary account
RTBsm,tiEdl)ancMNay
RTBsm,tivinieyaK EdlRtUv)anmkvijtamplcMNUlna
eBlGnaKt.
svnkmelIcMNay
svnkmelIcMnYn nigviFIsasKNnaelIkarcMNay.
fvikacMNay
fvikaeRKag sMrab;cN
M ayenAkg kariybriecTpl;eGay.
sUmemIl flexible budget
viFIsascMNay
viFIsassMrab;kt;RtakarTUTat;buerRbTanCacMNay ehIy
enAkg cugkariybriecTeprEpk EdlminRtUveRbIR)as;eTA
KNnIRTBsm,ti.
sUmemIl cost of goods sold
sUmemIl research and development cost
svnkmetstambTBiesaFn_
etssvnkmeFVIeLIgedaysvnkrmanbTBiesaFn_ nigkar
Gegtpal;.
sUmemIl depreciation
-103-
expired cost
fedImhYskalkMNt;
fedImEdlpl;plcMNUlGnaKt Edl)aneRbIkngput.
a proposed statement of
financial accounting standards issued by the FASB.
expropriation loss
esvakmsvnkmBRgIk
karBRgIkkargarsvnkm elIsBItMrvU karsgd; arsvnkm
EdlTTYlykCaTUeTA GAAS nigCaCMnYykgkicRbtibtki arsvnkmpkgrbs;GtifiCn.
bMNulxageRkA
bMNulCMBak;GkxageRkARkumhun .
svnkmpeRkA
fedImpeRkA bxageRkA
fedImbUkbBalBIEpkepSg.
-104-
rbs;GaCIvkmeday
external document
ksarpeRkA bxageRkA
ksarKaMRTRbmUl)anedayPaKIxageRkA.
RbtibtikarpeRkA bxageRkA
RbtibtikarrvagGaCIvkm nigGgPaBdTepSg.
sUmemIl marginal cost
rMls;elIs
cMnYnelIsnrMls;Edl)anGnuBaattamc,ab;.
PaKlaPbEnm
PaKlaPbg;bEnm eGaymas;PaKlaPFmta.
sUmemIl abnormal depreciation
etsedayck / etstamck
karBinit rbs;svnkrelITMnji minsMxan;mYycMnYn eday
sMlwgemIlTMnij.
-105-
F
face amount
face value
nominal value of a security as
distinguished from the fair
market value.
face value method
a method by which the acquisition of treasury stock will
be treated as reduction in
capital, and reissuance would
be treated as new issue.
factorage
1-the fee paid to a factor. 2accounts receivable financing.
factor cost method
method of valuing product
cost and income in terms of
factors of production.
factory cost of sales
factory ledger
group of accounts used to
record factory-related transactions.
factory overhead
manufacturing cost other than direct material and direct
labor.
factory overhead budget
the budget about the factory
overhead costs.
cMnYncarik
1-cMnYnTwkR)ak; Edl)ane)aHBum<elIsBaabN ehIy
RtUvTUTat;sgeBlsBaabNRtUv)andl;kMNt;. 2-KWcnM Yn
TwkR)ak;Edl)anEcgkgeKalneya)ay kgkrNITTYl
mrNPaB.
tMlcarik/ tMlsnt
tMlEdlmanEteQaH nmUlbRtmYyepSgBItMlTIpSar.
viFIsastMlcarik
viFIsasmYy nkarTijPaKhnu eKvijmkrkSaTukkg
KNnIPaKhunrtnaKar nigRtUv)ankat;bnymUlFn nigkar
e)aHpSaylk;PaKhunenaHmgeTot RtUv)anKitCakare)aH
pSaylk;f.I
kMr:pl;eGayPak;gar
1-kMr:Edl)anTUTat;eGayPak;gar. 2-hirBab,TanKNnI
RtUvTar.
viFIsasKitfedImtamktaplitkm
viFIsasvaytMlfedImplitpl nigR)ak;cMNlU elI
ktanplitkm.
sUmemIl manufacturing cost of goods sold
bBaIFMplitkm
RkumKNnIRtUv)aneRbI edIm,Ikt;RtaRbtibtki arBak;Bn
plitkm.
cMNayEkcminpal;
cMNayplitkm eRkABIcN
M ayvtFatuedIm nigcMNay
Blkmpa l;.
fvikacMNayEkcminpal;
fvika sIBIbnkcMNayEkcminpal;.
-106-
viFIsasEpkelImUldantMlsmRsb
viFIsas EdlTTYlsal;cMNayTUTat;elIEpnkarkmsiTi
hnu nieyaCik edayKittMlTIpSarsmRsb.
R)ak;bMrugtMlsmRsb
R)ak;bMrug sMrab;cMeNj bxatminCak;EsgelIkarvinieyaK
RtUv)ancMNat;fak;CakarGaclk;)an enAkgEpkRTBrbs;
mas;.
KNnIminBit
KNnI Edlpl;BtmannaMeGayyl;xus.
sUmemIl fictitious entry
karEkgbnMKNnI
bNaKNnI ksar nigbBamI ankMhusqgminRtUmw RtUv nig
EkgbnM bkareFVbI BakI abnkM gbBa.I
KMlatcMNayEkcminpal;
KMlatcMNayEkcminpal;tamCak;Esg BIcMNayEkc
minpal;tamsg;dar.
sUmemIl service cost
sUmemIl indirect material
mUldanRKwHKNenyhirBavt
tMlTIpSarsmRsb
cMnYnsac;R)ak; bebLasmmUl EdlRtUv)anTTYleday
karlk;RTBsm,tiRsbc,ab;kgTIpSar.
RTBsm,tiksiRKYsar
dI bRTBsm,tiRtUv)aneRbICakmsiTki siRKYsar.
sUmemIl household income
-107-
family trust
kaFikmRKYsar
karTukcitelIGtKahk EdlCasmaCiknRKYsar.
sg;darKNenyhirBavt
RkumRbwkSasg;darKNenyhirBavt
svnkmmanlkNBiess
kareFVsI vnkm edayepatelIRBwtikarN_Biess.
karTUTat;mhnrayelIdMNaMnshBn
karTUTat;rbs;shBn eTAeGayksikrsMrab;sareLIgvij
nUvmhnrayelIdMNaM.
KNenymUlniFishBn
nItiviFI sMrab;CMnyY nigrgVan;nshBn RtUv)aneRbIkg GgkarminEsVgrkR)ak;cMeNj.
GtierknshBn
TMhMEdlcMNUlelIscMNaynrdaPi)al.
fedImnkareRbIR)as;CI
fedImnkareRbIR)as;CIrKImeI nAelIdI.
sUmemIl false account , nominal account
-108-
fictitious asset
RTBEkgbnM/ RTBEkgkay
RTBRtUvmankg taragtulkar edaysarkarkt;RtabBakI a
eTVPaK b:uEnRTBenaHKantMlbcb,n bGacminmanBit
R)akd.
bBaIkaEkgbnM
bBakI aEkgbneM lIbNaKNnI.
R)ak;cMeNjRbDit
R)ak;cMeNjEdlmankg r)aykarN_lTpl EtvaminBit
bminCak;Esg.
KNenyKanvtuFana
karrkSaTukbNaKNnIRTBsm,ti enAkg dGkTTYl
RKb;RKgR)ak;kas Rbtibtikr GkGPi)al.
sUmemIl population
kareFVIsvnkmdl;TItaMg
svnkmRtUv)aneFVIenATIkEngGgPaBrgsvnkm bTI
kEngGkbg;Bn.
svnkreFVIsvnkmdl;TItaMg
KNenykrsaFarNEdlmankarbBaak; CPA eFIV
svnkmenATIkEngGgPaBrgsvnkm.
kargarsvnkmdl;TItaMg
kargarsvnkmRtUv)aneFVIenAkEngGgPaBrgsvnkm.
fedImtamviFIsascUlmun ecjmun
fedImnUvsnFi ivtF atuedIm tamviFIsascUlmun ecjmun.
karsntelIlMhUrfedImtamviFIsascUlmun ecjmun
viFIKitfedImtamExSsgVak;plitkm RtUv)ansntfa
plitpl bvtFatuedImRtUv)aneprcjBIExSsgVak;plit
kmeRkayeK KWbBab;muneK.
-109-
final audit
including cash budget, budgeted financial statement, budgeted fund statement and capital budget.
financial cost
the cost related to financial
activities. such as interest,
sales discount, bank service
fee, etc.
kareFIVsvnkmcugeRkay bbBab;
svnkmRtUv)aneFIVnacugkariybriecT.
PaKlaPcugeRkay
cMnYnPaKlaPRtUv)anRbkasedayRkumhun tamkarRbCMu
RbcaMqaM bEnmelIcMnYnPaKlaPcenaHqaM.
karBinitelIbNaKNnI bbBa.I
fvikahirBavt
KMeragfvikahirBavt rYmmanKMeragfvikasac;R)ak; KMerag
fvikakgr)aykarN_hirBavt KMeragfvikakgr)aykarN_
mUlniFi nigKMeragfvikamUlFn.
bnkcMNayhirBavt
bnk cMNay Tak;TgskmPaBhirBavt dUcCa karR)ak;
karlk;cuHGb,ha kMr:esvaFnaKar.
-110-
financial distress
fCMrHbBaIhirBavt
bnk cMNayelIc,ab; nigbnk cMNayrd)alnkarCMrH b
karbegItRkumhuneLIgvij.
bnkhirBavt
bnk elImuxcMNay dUcCa karR)ak;elIbMNulryeBlEvg
kMr:rbs;GkRKb;RKg kMr:svnkm.l.
karBakrN_hirBavt
r)aykarN_hirBavtGnaKtkal EdlbgajGMBIPaBeCO
Cak;nkarRKb;RKgelIsanPaBhirBavt lTplnkicRbtibtikarGaCIvkm nigclnasac;R)ak;Ed)aneRKagTuk
rbs;GgPaB edayEpkelIRBwtikarN_ niglTplnkicRbtibtikarGaCIvkmnaeBlGnaKt.
Gnu)atGnrhirBavt
Gnu)atnRTBskmhirBavt elIePaKRTBCatiEdlman
kg KNnIePaKRTBCati.
sUmemIl capital lease
sUmemIl general ledger
bMNulhirBavt
bMNulEdltMrUveGaycMNayCasac;R)ak; dUcCa bNRtUv
sg KNnIRtUvsg bnkcMNaykt;Rtamun.l.
kareRKagTukEpnkarhirBavt
karvaytMlelIkarvinieyaK nigCMerIshirBavtsMrab;eBl
GnaKt.
sanPaBhirBavt
RbPBnmUlniFi nigkarGnuvtn_mUlniFienaHenAeBlCak;
lak;mYy.
r)aykarN_ sIBIsanPaBhirBavt
taragtulkar EdlmankgTMrg;sanPaBhirBavt.
-111-
financial records
bBaIkahirBavt
bBakI acMNUl nigcMNayTuksMrab;eKalbMNgBndar.
esckIRBagpSBVpSayelIkarraykarN_hirBavt
esckIEfgCapv karnRkumRbwkSasgd; arKNeny.
sg;darraykarN_hirBavt
ksaRtUv)ane)aHpSayedayRkumRbwkSasg;darKNeny
ASB dak;ecjeKalkarN_ENnaMelIkarraykarN_hirBavtsMrab;RKb;GaCIvkm.
sg;darraykarN_hirBavtsMrab;GgPaBtUc
ksarneKalkarN_ENnaMelIkarraykarN_hirBavt
sMrab;GgPaBGaCIvkmEdlmanRTg;RTaytUc.
fvikaFnFanhirBavt
EpnkarEdlrYmmantaragtulkarnfvikabgajGMBIpl
nkicRbtibtikarEdl)aneRKagTuk nigkareFVIvni ieyaKCa
mUlFnelIRTBsm,ti nigTun nigfvikaCasac;R)ak;.
haniPyhirBavt
haniPyEdlpl)anmkvijnRTBrbs;mas;rbs;Rkumhnu mYynwgfycuH edaysarPaBcaM)ac;RtUvTUTat;karR)ak;
elIbMNulCamUlFn.
cMNUlBIesvahirBavt
kMr:BIkarple; svahirBavt.
sUmemIl solvency
sUmemIl financial position
r)aykarN_hirBavt
plitplcugeRkaynKNeny EdlqH bBaaMgrUbPaBn
R)ak;cMeNj nigsanPaBhirBavtrbs;nItibuKlmYy.
-112-
KNnInr)aykarN_hirBavt
smtulnKNnIRtUvEtbgajkgr)aykarN_hirBavt.
karviPaKelIr)aykarN_hirBavt
karvaytMlelIsanPaB nigkarGnuvtn_kgGtItkal
bcb,nkal nigGnaKtkalnGgPaBGaCIvkmmYy.
sUmemIl proforma financial statement
kareFVIsvnkmelIr)aykarN_hirBavt
kareFIsV vnkmEdlepateTAelIr)aykarN_hirBavt edIm,I
beBajmtiGMBIPaBRKb;RKan; nBtmanEdl)anlatRtdag.
KNnIRbtibtikarhirBavt
r)aykarN_KNenynsgm EdlbgajGMBIcracrn
rUbiyvt nig\NTanenAkgkariybriecTkMNt;mYy.
skmPaBhirBab,Tan
bNaRbtibtikar rYmman karEbgEck karTTYl kareFVI
clna nigkarRKb;RKgelIR)ak; nigRTBsm,tihirBavt
dTeTot.
bnkhirBab,Tan
bnk elIkarxI edIm,ITji nigrkSaTukkgsanPaBCak;lak;
mYy.
kMr:GnrkarI
kMr:RtUv)anTUTat;eGayGnrkarImYy kgkarbMeBjRbtibtki armYy.
plitplsMerc
plitplkgdMNak;kalcugeRkay nigrYcral;srM ab;lk;
bdwkCBan.
sniFiTMnijsMerc
plitpl)anbBab;kgdMeNIrkarplitkm nigGaclk;)an.
-113-
a period of 12 consecutive
months, other than a calendar year ending on the last
day of a particular month.
Fisher equation
smIkarhVIsr
smIkar EdlbgajBITMnak;TMngnGRtakarR)ak;Fmta
esInwg GRtakarR)ak;Cak;Esg bUk GtiprNa.
karbg;R)ak;efrRbcaMqaM
karbg;R)ak;RbcaMqaM EdlRtUv)anTUTat;CacMnYnefr.
plrbrnkareRbIR)as;GclnRTB
karlk;RtUv)anEcknwgGclnRTB karvas;EvgnUvplit
PaB nigRbsiTPaBnkareRbIR)as;GclnRTB.
kMr:efr
karTUTat;R)ak;CUnGtKahknUvcMnYnefr.
mUlFnefr
1-karvinieyaKelIRTBsm,ti kgbMNgeRbIR)as;ry
eBlEvg. 2-mUlFnEdlmancMnYnsrubminERbRbYl.
bBaIFMplitplsMerc
bBaFI MlMGitsMrab;TMnji sMercnImYy.
qaMsareBIBn
kariybriecTn 12Ex Cab;Ka eRkABIqaMcgu qaRM btiTinn
fcgu eRkayrbs;ExCak;lak;NamYy.
viFIsasmUlFnefr
viFIsasEdlKNenyelIRkumhunshkmsiTi EdlmUlFn
ndKUhnu nImYy RtUv)ankt;RtakgKNnIedayELk
epSgBIkarEbgEckR)ak;ceM Nj nigkardkR)ak;.
-114-
fixed charge
mortgagee or a bondholder of
a person who is being liquidated.
fixed cost
bnkefr
1-cMNayEdlRtUvbg;tamkalbriecTCak;lak;mYy dUcCa
karR)ak;CaedIm. 2-cMENkncMNayEkcmni pal;RtUv
)anEbgEckeTArd)alxagelI.
Gkkan;kab;bnkefr
GkTTYlbBaaM bGkkan;sBaabN nbuKlmak;EdlkMBug
RtUv)anCMrHbBa.I
fedImefr
bnk cMNayEdlenAEtminERbRbYlncMnYnsrubelIRKb;
cMNucnkMrti plitkm.
KMlatcMNayfedImefr
lMeGogrvagfedImefrCak;Esg nigfedImefrnKMerag
fvika.
fedImefrkgmYykta
fedImefr EckeGaycMnnY kta.
KMlatnfedImefr
lMeGogrvagfedImefrCak;Esg nigfedImefrnKMerag
fvika bcMnYnR)ak;tamsg;dar.
bBaIkaminERbRbYl
bBakI asMrab;kt;RtaRbtibtikarekItmandEdl
plcMNUlefr
plcMNUlBIRbPB dUcCa sBaabNEdlminERbRbYlkg
cMnYnsrub.
sUmemIl straight-line method of depreciation
bMNulefr
cMnYnR)ak;Edl)anCMBak;nwgminERbRbYlkgbBa.I
-115-
fixed price
GRtaPaKryefr
GRtarMls; RtUv)aneRbItamviFIsmtulfycuHtamlMdab;
esI 1 - ( RIA) X 100 Edl A KWCafedImRTBsm,ti R
KWCatMlsMNl; N KWCacMnYnqaMnGayukaleRbIR)as;.
n
fixed ratio
fedImplitefr
fedImplitenAEtminERbRbYlkg kariybriecTkMNt;
mYy.
RbBnkMNt;TMhMbBaaTijefr
RbBnRtYtBinitsniFi EdlTMhMbBaaTijkMNt;esIKa.
cMNaybnab;bnSMefr
cMNaybnab;bnSMEdlcMnYnenAEtrkSaefr.
KMlatcMNaybnab;bnSMefr
lMeGogrvagcMNaybnab;bnSMefrCak;Esg nigcMNay
bnab;bnSMEdl)anGnuBaat.
-116-
fedImEdlGacERbRbYl)an
fedImefr bUknwgfedImGefr EdlmankgKMeragfvika
EdlGacERbRbYl)an.
cMNayEdlGacERbRbYl)an
cMNayEdlGaceFVnI iytPaB blu ubecal)an ]Ta> rfyn
TMenIb sMelokbMBak;EdlmaneQaHl,I bma:suIn DVD .
rebobkMNt;TMhMKMrUefr
kareRCIserIsKMrUsvnkm EdlTMhMKrM UminERbRbYl.
fedImktaefr
fedImkg mYyktaCaelx EdlenAEtminERbRbYl man
nyfa fedImGefrkgmYykta.
eRKOgbMBak;
RTBEdleRbIR)as;bMBak;elIdI bGKar.
floating capital
floating debt
flow statement
footing
karbEnmkUeLanelx nigkt;RtaedayexAdnUvelxsrub
beNaHGasn.
kMNt;sMKal;
BakBnl;enAxageRkamnr)aykarN_.
kMr:Edl)anBakrN_Tuk
kMr:nkariybriecTnaGnaKtkal RtUv)anraykarN_
edayRkumhun.
r)aykarN_hirBavtEdl)anBakrN_Tuk
r)aykarN_hirBavt EpktamtYelxEdl)anBakrN_
Tuk.
karrwbGUsRTBbBaaM
karpac;siTiCakmsTi ei lIRTBdak;bBaaM bkarR)ak;mUlbRtdTeTot enAeBlEdlGkdak;bBaaMxkxaneFVkI arTUTat;eGay)anTan;eBl.
saxaenAbreTs
saxaEdlmanTItaMgenAeRkARbeTs.
c,ab; sIBIkarGnuvtn_RbqaMgGMeBIBukrlYyenAbreTs
c,ab;hamXat;GMeBIsIusMNUk nmnrI daPi)alenAbreTs.
KNenybrrUbiybN
karpas;br)aykarN_hirBavtCarUbiybNbreTs sMrab;
eKalbMNglatRtdaghirBavt.
R)ak;bMrugrUbiybNbreTs
RTBCarUbiybNEdlkan;kab;edayRbeTsmYy.
cMNUlBIbreTs
cMNUlBIRbPBbreTs.
-119-
foreign premium
buBVlaPbreTs
lMeGogfrvaghun EdlCakmsiTiedayvinei yaKinbreTs
nighunEdlkan;kab;edayvinieyaKinkgRbeTs.
cMNayelIFnFanbreTs
cMNayEdlekItmankgkarTij beRbIR)as;FnFankg
RbeTsepSg.
RTBFnFanbreTs
siTi bksiTirku rkeRbg / hasFmCati bGuIRdUkae)anenA
breTs.
karedaHdUrhun nighunbreTs
karedaHdUrhnu RtUv)ane)aHpSayedaysaCIvkmbreTs
mYy CamYyhnu Edl)ane)aHpSayedaysaCIvkmbreTs
mYyepSgeTot.
KNnIRbtibtikarbreTs
r)aykarN_bgajBIRbtibtki ar rvagEpkvinieyaKbreTs
nigEpkvinieyaKkgRsukepSg.
KNnInItiRkm
nItiviFItulakar EdleRbICMnajKNeny svnkm nigkar
esIbu GegtedIm,IeFVkI arRtYtBinitelIr)aykarN_hirBavt.
karTij blk;RTBRtUvTar
GaCIvkmbrimaNeRcIn bmFmnRTBRtUvTarryeBl
EvgeTAeGayGkTij Edlsuxcitra:b;rgfedIm nighaniPyelI\NTan nigkarRbmUlR)ak;.
kmIeRkamrUbPaB CCC hYskalkMNt;
kmI RtUv)anhYskalkMNt; edaysaCIvkm\NTanelITMnij bplitpl.
-120-
forfeited share
PaKhunrgkarpakBiny
PaKhnu RtUv)anpakBiny edayRkumhnu e)aHpSaylk;hun
eBlEdlGkkan;hunmin)anbg;nUvsmtulminTan;bg;.
sUmemIl cancelled debt
sUmemIl flexible budget
karxatbg;eday]b,Tvehtu
karxatbg;ekIteLIgeday]b,Tvehtu KWminEmnedaybMNgrbs;buKlNamak;.
KNenyGnaKtkal
KNenydUcCa fedImtamsg;dar karerobcMfvika kar
BakrN_lMhUrsac;R)ak; r)aykarN_hirBavtEdlman
eRKagbeNaHGasn.
viFIsasctuKMlat
viFIsasviPaKEdlEckKMlatCabYncMENk KWKMlatcMNay
Gefr KMlatcMNayefr KMlatbrimaN nigKMlatRbsiT
PaB.
viFIsaslubbM)at;RbPaK
viFIsas EdlmYyY PaKKt;nR)ak;cMeNj nigxatrbs;Gnr
RkumhunRtUv)anbM)at;ecal.
rebobEbgEckplRbeyaCn_tamcMENk
rebobEbgEck EdlsmaCiknRkumhunshkmsTi i bKNnIcUlhunedayELksMrab;karEbgEcknR)ak;ceM Nj
bxat RTBsm,ti bbN
M lu .
karKitrMls;tamkariybriecTryeBlxI
rMls;RtUv)anKNnaelImUldansmamaRt tamviFIrlM s;
elOnsMrab;kariybriecTticCagmYyqaM.
-121-
franchise
cMNUleRkaybg;Bn
cMNUlnsaCIvkmEdl)anmk bnab;BIBnelIR)ak;cMeNj
nRkumhnu dT dUecHminbg;BnmgeTot.
KNnIsMrab;bBaIkatamdanBn
KNnIsMrab;bBakI a\NTan nig\NBnR)ak;Bn.
\NTanR)ak;Bn
bBaBI nrbs;Rkumhnu )anbg;.
\NBnR)ak;Bn
bBakI ancMnnY R)ak;ekItecjBIPaKlaP rbs;saCIvkm)an
bg;BnR)ak;cMeNj.
kMhusectna
(Fr. = fraude)
1-deliberate action to cheat
another, usually causing damages. 2-intentional act which
causes a misstatement of the
financial statements.
fraud examination
siTiBiess/ siTipac;mux
RTBGrUbiy)anmkBIkkmsTi si Mrab;siTpi a c;muxeFVIGaCIvkmkgtMbn;Cak;lak;mYy.
PaKlaPeRkaybg;Bn
PaKlaPsaCIvkm Edl)anbg;B; nR)ak;cMeNj.
1-skmPaBEdlKitTukmun edIm,Ie)akbeBaatGkdT
tamFmtabNaleGaymankarxUcxat. 2-skmPaB
EdlmanbMNgeFVIeGaymankMhusqgkgr)aykarN_hirBavt.
karBinitGegtkMhusectna
karrkeGayeXIjRtUveFVIedIm,IedaHRsaykarecaTRbkan;
elIkMhusectna.
kMhusectnakgkarGnuvtn_
kareFVeI Gayyl;xusGMBIcritnkicsna mrtksasn_
blxi itubkrN_epSgeTot.
-122-
fraud triangle
capital stock
lMhUrsac;R)ak;TMenr
sac;R)ak;EdlenAsl; bnab;BIkardkmUlniFiEdlRkumhun
RtUvEteFVbI nkgkicRbtibtki ar. R)ak;cMeNjmunkarR)ak;
dkcMNaymUlFn dkbMErbMrYlTunbgVli
lMhUrsac;R)ak;TMenrkgmYyPaKhun
lMhUrsac;R)ak;enATMenr EckeGaycMnnY hunkMBugcrcar.
karKitrMls;edayesrI
rMls;RtUv)anKNnatamGRta Edl)aneRCIserIseday
Rkumhun.
sUmemIl working capital
cMNaydwkCBan
bnk cMNaydwkCBan elITMnij.
RtIekaNnkMhusectna
RtIekaNrYmmansmasFatu bI KWkas sniTankm nig
karCMrju cit.
sUmemIl management fraud
karRbkasbnMBn
karRbkasBn EdlmanBtmanxus dUcCa eQaHbuKl b
elxkUdsnisuxsgm.
RTBmin)andak;bBaaM
RTBEdlmin)andak;bBaaM nigCab;snaedayELksMrab;
bMNulEdlman.
Gnu)atnRTBmin)andak;bBaaM bsna
tMlTIpSar nRTBsm,tirbs;RkumhunFanara:b;rgelIs
bMNulneya)ayrbs;xn.
mUlFnTMenr
1-mUlFnkgTMrg;CarUbiyvt. 2-sUmemIl authorized
-123-
freight allowance
karGnuBaatcMNaydwkCBan
R)ak;bMrug sMrab;kardwkCBanEdlnwgekIteLIg.
cMNaydwkCBancUl
bnk cMNaydwkCBan nRkumhnu RtUvTUTat;sgeBlTij
TMnijBIGkpt;pg.;
cMNaydwkCBanecj
bnk cMNay kg kardwkCBan TMnijeTAeGayGtifiCn.
bnkcMNayelIkarTijdUrmUlbRt
bnk cMNayedayRbeyal bpal;Tak;TgnwgkarCYjdUr
mUlbRt.
karkan;kab;RkumhuntamrymitPaB
karkan;kab; EdlRtUv)anKaMRTedayKNRKb;RKgnRkumhun
eKaledA.
PaKhunEdl)ane)aHlk;tamkaresIsMurbs;Gke)aHpSay
PaKhnu EdlmankgsMeNIlk;mUlbRtCasaFarNbzm
b sMeNIlk;mUlbRtCasaFarNTI2 RtUv)anEbgEckeTA
eGaybuKlCak;lak;tamkaresIsrMu bs;Gke)aHpSaylk;.
GtRbeyaCn_bEnm
TMrg;mYynkarTUTat; eRkABIkMr:mUldanrbs;nieyaCik dUc
CabuBVlaPelIsema:gkargar karTUTat;R)ak;visSmkal
R)ak;esaFnnivt nigkarlk;hunedayesrI.
KNnIbgk
KNnIFnaKar EdlR)ak;minRtUvdkecj)an rhUtdl;lkxNRtUv)anbMeBj bvvi aTRtUv)anedaHRsay.
\NTanbgk
smtul\NTanenAkgKNnIFnaKarbgk.
sg;darnkarraykarN_hirBavt
-124-
the accounting method in which direct and indirect production costs are included in
ending inventory by an appropriate method.
full audit
full cost method
sg;darnkarraykarN_hirBavtsMrab;GgPaBtUc
KNenyfedImeBjelj
viFIsasKNeny EdlfedImplitkmpal; nigRbeyal
RtUv)anbBallkg snFi icugRKaedayviFIsmRsbmYy.
sUmemIl detailed audit
viFIsasfedImeBjelj
viFIsasmYy RtUv)aneRbIeday]sSahkmEr: EdlfedIm
pal; nigRbeyalTaMgBIrRtUv)anbBalkgfedIm plit
km.
karKitrMls;eBjelj
rMls;RtUv)aneFVIesIKa enAelIcMnYnR)ak;srubEdlGacrMls;)annRTBsm,ti.
karlatRtdageBjelj
kartMrUveGayRkumhnu nImYy EdlmanrayeQaHkgTIpSar
hnu RtUvcgRkgr)aykarN_ Bak;Bnngw Tinny hirBavt
rbs;xn nigTinnyBak;BndTeTot.
eKalkarN_nkarlatRtdageBjelj
viFanEdltMrUveGayr)aykarN_hirBavt nigkMNt;sKM al;
RtUvbgajBtmanCasarvnTaMgGs; Bak;BnnwgsanPaB
hirBavt niglTplGMBIkicRbtibtki arGaCIvkmnRkumhnu .
RTBsm,tiRtUv)anrMls;Gs;
RTBsm,timyY EdltMlenAsl;esnI wgsUn bnab;BIkar
dkrMls;.
KNenytammuxgar
KNeny nigkarraykarN_tamskmPaB.
-125-
functional classification
the residual equity which balances the asset and liability accounts of a governmental fund.
funded reserve
a liability that is offset by a
reserve account funded by
cash or other liquid assets.
cMNat;fak;bnkcMNaytammuxgar
kareFVcI MNat;fak;nbnkcMNay eTAtambnk cMNayNa
EdlRtUv)ancay dUcCa cMNayelIkarplit cMNayrd)al bcN
M ayelIkarlk;.
kareFVIrMls;tammuxgar
RbBn EdlcMNat;fak;fedIm edayeFVIkarEbgEckfedIm
enaHeTAtammuxgarepSg Edl)aneFIVdUcCa muxgardwkCBan nigmuxgarXaMg.
karKitrMls;tammuxgar
kar)at;bg;elIplRbeyaCn_ nRTBsm,timyY edaysar
PaBminRKb;RKan;nbeckeTs bPaBhYssmy.
karraykarN_cMNaytammuxgar
karbgajcMNaytamskmPaBsMxan;.
sUmemIl operational audit
KNenymUlniFi
KNenysMrab;karTTYl nigdkmUlniFienAkgGgkarmin
EsVgrkR)ak;ceM Nj.
karviPaKCamUldanRKwH
karviPaKelIhunnRkumhunsaFarN edayeFVIkarBinit
elIr)aykarN_hirBavtr bs;Rkumhnu enaH.
RTBsm,tiCamUlniFi
tMlRTBCamUlbRt dkeGaybMNlu kMBugman.
smtulmUlniFi
TunenAsl; )anmkBIkareFVsI mtulKNnIRTBsm,ti nig
KNnIbMNulrbs;nmUlniFirdaPi)almYy.
mUlniFibMrug
bMNul EdlRtUv)ankat;kgCamYyKNnITunbMrugEdlCa
mUlniFisac;R)ak; bRTBEdlGacdUrykR)ak;)anepSg.
-126-
-127-
eKalkarN_KNenyEdlTTYlsal;CaTUeTA
r)aykarN_tammUldan GAAP
sg;darsvnkmEdlTTYlsal;CaTUeTA
sg;darsvnkmrdaPi)alEdlTTYlsal;CaTUeTA
gain
plcMeNj
karbgajplcMNUl cMNayEdlplcMNUlelIscMNay.
plcMeNj nigxat
KWPaBxusKarvagcMnYnCak;Esg EdlTTYl)anBIkarCMrH
RTBskm dknwgcMnnY mUldanEktMrUvelIva.
karRtYtBinitplcMeNjGaCIvkm
plcMeNjCayfaehtu
lkxN sankarN_ bkgkaleTsNamYy Edl
Cab;Tak;TgeTAnwgPaBminR)akdRbCa GacTTYl)annUv
plcMeNj.
plcMeNjTTYl)anBIkicRbtibtikar
cMNUl EdlRkumhunFanara:b;rgGayuCIvitTTYl)anBIRKb;
RbPBTaMgGs; rYmTaMgPaKhunEdleKeFVIkarvinieyaK nig
cMNUlEdlTTYl)anmkBIRbtibtikarCYjdUrmUlbRt.
plcMeNjTTYl)anBIsmiTikm
cMnYnelIsnRTBskm Edl)anlk;elIbMNulsuTkg
kMLgeBlCMrHbBa.I
sUmemIl translation gain
-128-
general account
general accountant
an accountant who has the
authority to handle all kinds
of accounting affairs in an
organization.
General Accounting Office
(GAO)
sabnsvnkmCan;x<s; Gaemrik
Pak;garpvkarmYyEdl)anbegtI eLIgkgqaM1921 TTYl
xusRtUvcMeBaHsPakgkareFVIsvnkm nigBiniteLIgvijelI
RbtibtikarhirBavts hBn nigBinitelIcN
M aynfvika
GnumtitambNasabnshBn.
svnkrsabnsvnkmCan;x<s;
Casvnkr EdlmkBIsabnsvnkmCan;x<s;.
sUmemIl administration expense
sUmemIl selling and administrative expense
taragtulkarTUeTA
karbgajBIRTBskm bMNul mUlFnrbs;mas;nsabnrd
Ggkarsasna Ggkarsb,rsFm GgkarsikSaFikar
Ggkarsgmkg TMrg;sg;darBaNiCkm.
plcMeNjBItMlTIpSar
PaBCak;EsgBIkarekIneLIgtMl nmUlbRt.
sUmemIl monetary gain
sUmemIl book gain
KNnIcMeNj nigxat
sg;darsvnkmrdaPi)al
plitplsrubkgRsuk
sUmemIl general ledger account
KNenykrTUeTA
KNenykr EdlmansiTiGMNacRKb;RKan;kgkaredaHRsay
ral;RKb;kickarKNenyTaMgGs;enAkgGgPaB.
esovePAsac;R)ak;TUeTA / bBaIebLaTUeTA
esovePA bbBasI Mrab;eFVkI arkt;Rtasac;R)ak;)anTTYl nig
kardknUvsac;R)ak;enAkg RkumhunFanara:b;rgCIvit.
KNnIebLaTUeTA
karRtYtBinitTUeTA
eKalkarN_ nignItiviFIedIm,IFananUvkicRbtibtki arsmRsb
mYynRbBnkBMu Tr.
RbBnrMls;TUeTA
RbBneRbIR)as;dniymbMputmYy kg karKNnarMls;sMrab;
RTBsm,tipal;xn tamviFIsassmtulfycuHCalMdab;.
mUlniFiTUeTA
mUlniFi EdleRbIR)as;srM ab;bBakI aelIRTBskm nig
TUTat;bMNulrbs;GgkarminrkR)ak;cMeNj nigsabnrdaPi)al.
viFIsasrMls;manbBalkarR)ak;TUeTA
viFIsasKitrMls; EdlrYmbBalCakarR)ak; niglMhrU
cUlnsac;R)ak;.l.
kmviFIkMuBTrCMnYydl;svnkmCaTUeTA
kmviFIkMuBTrCakBab;RtUv)aneRbIR)as; sMrab;karKNna
eRcInEbbkgeBlcuHsvnkmtamGgPaB.
esovePATinanub,vtiTUeTA
Tinanub,vtiEdlRtUv)ankt;RtanUvRbtibtikar eRkABIRbtibtki arRtUv)ankt;cUlbNaTinanub,vtiBiess.
esovePAFM / bBaIFM
esovePAFMEdlmanKNnIr)aykarN_hirBavtrbs;
GaCIvkm.
-130-
KNnIesovePAFM / KNnIbBaIFM
KNnIEdlmanenAkgesovePAFM.
sUmemIl summary worksheet
karTTYlxusRtUvCaTUeTA
karTTYlxusRtUv elIGaCIvkmcMeBaHsabnEdlrgrbYs b
karxUcxatelIRTBsm,ti ekItecjBIRbtibtki arGaCIvkm.
dKUGaCIvkmTUeTA
dKUkg Rkumhnu shkmsiTTi TYlxusRtUvTUeTA bmankMrit
EdlmanbMNulminkMNt;.
sUmemIl monetary gain
sUmemIl monetary loss
KNenytMlsmiTikmtamkMritfTUeTA
KNeny sMrab;eFVIkarvas;EvgtamtMlBitCak;EsgsuT
nRTBskmedayGMNacnkarTijmYykta.
KNenytMlbcb,ntamkMritfTUeTA
CMhanmYynKNeny sMrab;eFVIkarvas;EvgelItMlbcb,n
edayGMNacnkarTijmYykta.
sUmemIl monetary gain
sUmemIl monetary loss
sUmemIl general fund
BnelIR)ak;cMNUlTUeTA
bnk nigcMNUlRtUv)anTTYldayrdaPi)al.
karEbgEckelIcMNUlTUeTA
mUlniFiEdlKandak;kMrit)anpl;edayrdaPi)alshBn
eTAeGaybNard brdaPi)almUldan.
sg;darTUeTA
-131-
sgd; arsvnkmEdlmankarTTYlsal;CaTUeTARtUv)an
TukCaeKalkarN_ENnaM sMrab;karerobcMEpnkarsvnkm.
gift
cash or property given to a
person free.
gift loan
(Fr. = PNB)
tMlTIpSarenARKb;plitpl besvakmEdl)anplitkg
RbeTsmYy nigkgkariybriecTCak;lak;NamYy.
r)aykarN_sMrab;eRbIR)as;CaTUeTA
r)aykarN_svnkmEdlBMmu ansMrab;PaKINamYyenaH
eT.
GMeNay
sac;R)ak; bRTBsm,tiple; GaynrNamak;edayBMmu an
KitkMr:.
kmImanlkNCaGMeNay
karpl;kmIEdlmanGRtakarR)ak;TabCagfTIpSarkg
TMrg;Cakarpl;GMeNay.
KNnIdksac;R)ak;
KNnI sMrab;eFVIkarkt;RtakardkR)ak;.
cMNUlCatisrub
cMNUlEdlTTYl)anBIRKb;visyTaMgGs;nesdkicTUTaMg
RbeTskgkariybriecTmYy ehIyvaesInwgplitplCati
dulsrubKitCacMnnY .
plitplCatisrub
nirnPaB
GgPaBGaCIvkmmYy EdlkMBugRbtibtki ar ehIyrMBwg
fanwgbnkicRbtibtki areTAeBlGnaKt.
tMlnirnPaB
cMnYnelIs ntMlshRKaselItMlnsaxaGaCIvkmRtUv
)anKitedayELkBIKa.
-132-
gold account
KNnImas
KNnI EdleRbIR)as; sMrab;eFVIkarTUTat; nigkt;RtanUv
RbtibtikarTij-lk;CamasedayrdaPi)al.
r)aMgmas
rgVan; nigkardak;Biny Edl)anbegIteLIgedIm,ITb;sat;
buKliksMxan;kMueGaycakecjBIGgPaBGaCIvkm.
R)ak;bMNac;sMrab;mnIfak;x<s; eBlQb;BItMENg
R)ak; Edl)anTUTat;eGaymnIfak;x<sc; MeBaHRkumhunRtUv
)anTij bTTYl.
TMnijkMBugdwkCBan
TMnij)anTijrYcral;ehIy b:Eu nBMuTan;TTYlenAeLIy.
mUlniFiBaNiCkm
viFIsasmUlniFiBaNiCkm
KNenyrdaPi)al
karbUksrub karerobcMr)aykarN_ nigkareFVsI vnkm
eTAelIcMNUl karebIkR)ak;ebovtS nigkarbg;Bnrbs;
GgPaBrd kminxusBIGgPaBGaCIvkm.
mUlniFirdaPi)al
mUlniFiEdleRbIR)as;sMrab;eFVIhirBab,Tan eTAelIral;
skmPaBTaMgGs;rbs;rdaPi)al.
sg;darsvnkmrdaPi)al
sg;darsvnkmEdl)anecjedayGKRtYtBinitkarENnaM
kgkareFVIsvnkmrdaPi)al.
mUlniFiedayELkrbs;rdaPi)al
mUlniFiepSgrbs;rdaPi)aleRkABImUlniFixat-cMeNj.
sUmemIl total asset
-133-
bnkmUlFnsrub bdul
enAkgkarCYl tMlEdl)anRBmeRBgbUkbEnmbnk
esvakmfFanara:b;rg nigmuxcMNaydTeTot EdlGk
TijRtUvbg;.
sUmemIl cost of goods sold
fedImsrubnplitkm
fedImplitkmsrubenAkg eragcRkTaMgmUl.
plcMNUldul
cMNUlCab;Bnmunkarkat;kg nigEktMrvU .
viFIsastamplcMNUldul
viFIsas EdlrMls;enAkgkariybriecTnImYy KW
EpkeTAtamcMENk ncMNUldulenAkgkariybriecTenaH
eTAnwgcMNUlsrubnRTBskm Edl)anrMBWgTuk.
CYlcMNUldul
R)ak;cMNUl EdlTTYl)anBIRbPBepSg drabNadk
ecjBIkarbg;Bn EdlmanEcgkg c,ab;.
karvinieyaKsrub
PtisnaRtUvTar enAeBlBMumanFananUvtMlsMNl;.
kMritR)ak;cMeNjdul
lTplnkarpat;ecjsmasFatu nfedImTMnij)anlk;
ecjTaMgGs; rYmTaMgfedImplitefr nigGefrecjBIpl
cMNUl.
fsrub
fmunkarkat;kgelIkarcuHGb,har bkarGnuBaatcuH
fbEnm.
cMeNjdul
pllk;suT dknwgfedImTMnji )anlk;ecj bplit.
-134-
viFIsascMeNjdul
viFIsassMrab;eFVIkarBakrN_sniFicgu RKa EdlfedIm
TMnij)anlk;ecjRtUv)anBakrN_tamGRtacMeNjdul
kngmk ehIyRtUv)anpat;ecjBIfedImTMnijEdlmansMrab;
lk;)anCasniFicgu RKaEdl)anBakrN_.
cMeNjdulBIkarlk;
R)ak;cMeNjdulBIkarlk;.
cMNUldul
cMnnY R)ak;srub EdlTTYl)anBIkarlk;Ptisna bkar
CYlnUvRTBsm,t)i ankan;kab;Cabzm sMrab;lk;Ptisna
bCYlkg dMeNIrkarFmtanGaCIvkmRkumhnu mYy.
plcMNUldul
plcMNUldul nRkumhunmYy KWR)ak;cMNUlmuneBleFVI
karkat;kgCamYycMNay.
karlk;srub
brimaNlk;srub EdlmanelIvikybRtedayBMmu ankar
cuHGb,har karbgVilTMnijRtLb;vij bkarGnuBaatcuHf
bEnm bbBakI aEktMrUvepSgeTot.
r)aykarN_hirBavtCaRkum
r)aykarN_hirBavtnRkumhnu BIr beRcInEdlEbgEck
kmsTi idUcKa.
karTUTat;edaymankarFana
karTUTat; RtUv)aneFVIecjBIRkumhunshkmsiTimYyeTA
PaKhnu nikEdlRtUv)aneFVeI dayKanCab;Tak;TgnwgcMNUl.
-135-
H
half-yearly financial statement
r)aykarN_hirBavtBak;kNalqaM
r)aykarN_erobcMenAdMNac;Bak;kNalqaMdMbUg.
KNnIcHu bBaIedayd
KNnIEdlcuHbBaeI dayd beRbITwkexA.
sUmemIl nonstatistical sampling
kMr:eRbIR)as;kBM g;Ep
RTBskmrUbvn
1-RTBsm,ti dUcCa ]bkrN_EdlmanGtPi aBrUbvn. 2RTBsm,ti dUcCa mas R)ak;.
(Fr. = dur)
the technique used to find an
accounting record within a
computer file.
head book
heading
karftcMlgedayRkdas
karcMlge)aHBum<nPstag.
sUmemIl prime cost
R)ak;viPaKTanneya)ay/ rUbiyvtEdlmanTMnukcit
karbg;viPaKTanneya)ay sMrab;tMrvU karkMNt;mYy.
karEsVgrkTinnyKNenykgkMBTr
beckeTseRbIR)as; edIm,IEsVgrkkMNt;RtaKNeny kg
RbGb;ksarkMuBTr.
sUmemIl main book
cMNgeCIg
eQaH kalbriecT.l. sresrenAelIk,alRkdasn
r)aykarN_hirBavt.
sUmemIl income statement
KNenybgarelIhaniPy
KNeny sMrab;RbtibtikarbgarhaniPyvinieyaK.
sBaabNbMNuldl;GayukalkMNt;
-136-
hidden cost
fedImminTan;bgaj
fedImlak;TukenAkgmuxcMNayFMmYycMnYn EdlRtUv
BicarNadak;bBalkgfedIm)a:n;san.
tMlminTan;bgaj
tMlRTBsm,ti Edlminbgajkgtaragtulkar.
svnkmEdlmanhaniPyx<s;
svnkmelIRkumhunsaFarN edayBinitlMGitCaBiess.
sUmemIl lease to purchase
fedImRbvti
1-karvas;EvgelIkar)at;bg;esdkci EdlRtUv)aneFVtI am
fTUTat;Cak;Esg. 2-fedImnTMnijrbs;GkeRbIR)as;
TI1kgkareRbIR)as;CasaFarN. 3-fedImtMbUg
KNenyfedImRbvti
karraykarN_GMBIRTBsm,ti Edlkt;RtafedImdMbUg.
viFIsasKitfedImRbvti
viFIsaskt;RtaRTBsm,tki g taragtulkar tamfedIm
Rbvti.
GnusBaafedImRbvti
eKalneya)ayKNeny Edl)anGnumtenAeBlRTB
sm,tci uHkgtaragtulkartamfedIm ehIymineFVkI ar
vaytMleLIgvij.
GRtabrR)ak;Rbvti
GRtabr R)ak;enAeBl EdlRTBsm,tRi tUv)anTij.
r)aykarN_hirBavttamfedImRbvti
fedImsg;darRbvti
fedImsg;dar EdlEpkelIlTplBIGtItkalnkicRbtibtki areRbobeFobKa.
-137-
historical value
asset value expressed
historical cost.
in
hobby
tMlRbvti
tMlRTBsm,ti EdlKittamfedImRbvt.i
skmPaBminBak;BnR)ak;cMeNj
skmPaBminBak;BnR)ak;cMeNj.
cMNUlBIskmPaBminBak;BnR)ak;cMeNj
skmPaBminBak;BnR)ak;cMeNj ehIyminCab;Bn.
sUmemIl controlling corporation
fedImrkSaRTBsm,ti
1-fRbcaMqaM Bak;BncMNayEfrkSasanPaBRbcaMEpksnisux. 2-fdwkCBan
sUmemIl monetary gain
R)ak;bg;sMrab;fQb;sMrakbuNCati
R)ak;Ex bR)ak;]btmkargar bg;eGaynieyaCikenAfQb;
sMrakbuNCati.
svnkmTMnijeRbIR)as;pal;xn
karBiniteLIgvijelIbBaTI ijTMnijCak;lak; EdlrkSaTuk
edayGkeRbIR)as;mak;.
svnkmelIRbBnRtYtBinitpkg
karBinitelIRbBn bkargarRtYtBinitpkg.
KNenymnIreBT
KNeny bnItiviFIraykarN_sMrab;mnrI eBT.
cMNayelIkickarkgpH
TwkR)ak;cMNaysMrab;sa k;enA GahareRbIR)as;kgpH kar
bg;fsPM areRbIR)as; nigcMNayepSg.
cMNUlRbcaMRKYsar
cMNUlrYmnbIRbBn minrab;bBalcMNUlrbs;kUn.
-138-
combination of acceptable
methods of accounting permitted by the regulations.
hypothecated asset
viFIsasKNenybBalKa
kardak;bBalviFIsasGacTTYl)annKNeny Edl
GnuBaatedaybTbBaa bbTbBati .
RTBsm,tiCab;bBaaM bsna
RTBsm,tisnapl;eGay b:Eu nBMuTan;mankarRKb;RKgrUbvn
pal; nigminTan;eprkmsiTi.
kareFVIetstamsmtikm
kareFVeI tsedIm,IeGayeXIjfa brimaNkt;Rtaminmanxus
Casarvn.
-139-
I
IAS (International Accounting
Standard)
fedImsg;darlbMput
fedImmYykta EdlqH bBaaMgBIkarGnuvtn_plitkm
EdlGacKit)anlbMput CamYykareRbIR)as;brikar nigyfaRbePTplitplEdlman.
bMNul nigRTBskmEdlGackMNt;GtsBaaN)an
bMNul nigRTBskmnRkumhunTTYl EdlGacRtUv)an
kMNt;GtsBaaN.
sUmemIl unsystematic risk
smtPaB\teRbIR)as;
EpknsmtPaB bEdlminRtUv)aneRbI.
fedImsmtPaB\teRbIR)as;
EpknsmtPaB edayehtuBIsmtPaB\teRbIR)as;n
brikar.
fedIm\t)aneRbIR)as;
fedImekIteLIg edaysarkarmineRbIR)as;ma:sIun bkmkr.
rUbiyvt\teRbIR)as;
rUbiyvt RtUv)anrkSaTukenAsl;\teRbIR)as; dUcCa karmin
vinei yaKmUlniFiEdlman nigR)ak;kmIFnaKarGskm.
eBlevlaTukecal
eBlevlaminplitPaB EdlenAxageRkAnkarRtYtBinti
elIBlkm.
sg;darKNenyGnrCati
RkumRbwkSasg;darKNenyGnrCati
KNkmaFikarsg;darKNenyGnrCati
CBaIgTUTat;GnrCati
karRtYtBinitpkg
-140-
IG (inspector general)
fedImneBlevlaTukecal
fedImekItmanelIeBlevlaTukecal.
KmatneBlevlaTukecal
KmatfedIm edayehtuBIeBlevlaTukecal
shBnGnrCatinKNenykr
sg;darsIBIkarraykarN_hirBavtGnrCati
GKaFikar
viTasannsvnkrpkg
R)ak;cMeNjminRsbc,ab;
R)ak;cMeNj bkMr:)anmkBIskmPaBxusc,ab;.
RTBsm,tiEdlminGacbrCasac;R)ak;
RTB EdlminGacbr eTACasac;R)ak;)an.
kareFVIsvnkmelIFmarmN_
karvaytMlelIsBaaknnRkumhunmYyedaymnusS
mYyRkum.
Gsmtul
eBlxag\NBnminesxI ag\NTan bcMNlU minGacRsg;
cMNay)an.
sUmemIl intangible asset
karvaytMlCabnan;
GRbsiTPaBEdlRtUv)anvaytMlPamedayKanTMrg;
kartamFmta.
sUmemIl current asset, quick asset
bnkcMNayCabnan;
bnk cMNayelIcMnYnR)ak;EdlGacRtUv)anekIneLIgeday
kareRKagTuk.
-141-
immediate recognition
karxatbg;elIkarfycuHtMlnRTBsm,ti
karxatbg;RtUv)anTTYlsal; RbsinebIlhM UrR)ak;naeBl
GnaKt Edl)anrMBwgTukticCagcMnYnkgbBa.I
karfycuHntMl
CanickalfycuHtMlnRTBsm,t.i
KNnIminBak;BnbuKl
KNnIminBak;BnCamYybNabuKlEdl)aneRbIsMrab;kt;Rta
RbtibtikarnRbePTCak;lak; xNEdlbuKlenaHman
\TBi lelIGaCIvkmmYy.
bBaIFMTUeTA
bBaIFMEdlrYmmanKNnIkt;RtatMlCak;Esg nigKNnI
kt;RtatMlkMNt;Tukmun.
fedImbMeBjbEnm
fedImbEnmtamFmtaRtUv)ankb; bmin)ankt;Rta ]Ta>
eBlevlarbs;mas;.
karTTYlsal;CacMNayPam
karcMNaynfedImRtUv)ancat;TukCakarminpl;RbeyaCn_
naeBlGnaKt.
sUmemIl immovable property
RTBminmanclna
-142-
sUmemIl betterment
fedImedayminmantYelxCak;Esg
fedImRtUv)an)a:n;sanedaykarBi)akrktYelxCak;Esg.
cMNUlkt;Rtamun
cMnYnR)ak;RtUv)ancat;TukfaCaplcMNUl eTaHbICasac;
R)ak;; minTan;)anTTYlenAeLIy. 1-tMlnkareRbIR)as;
esva ksipl nigTMnji Edlplitxng. 2-kareRbIR)as;RTBsm,tixn gpal; bRKYsarxngpal;.
tMlsntnR)ak;edIm
tMlbcb,nelIkarTUTat;TaMgGs;nR)ak;edIm nigkarR)ak;
Edl)andl;kMNt;elIlixitubkrN_nbMNulmYy.
tMlsnt
tMlnRTBsm,ti esva bRkumhnu EdlminRtUv)ankt;
RtaCak;EsgenAkgbNaKNnI.
KNnIGskm
KNnInbBaFI MEdlmanbBakI atictYc bKan.
RTBsm,tiGskm
RTBEdlminRtUv)aneRbIR)as;bntammeFa)aynplitPaB dUcCa ma:suInePIgCMnYyEdleRbIsrM ab;eBlGasn.
britprNafTMnijTaMgRsug
snsSn_fBak;BnCamYyplitplCatidul.
KNnIbgaMgTuk
KNnIEdlkan;kab;edayGkeGayxIsrM ab;TUTat;Bn Fana
ra:b;rg bbnk cMNayepSg.
mUlniFibuerRbTansMrab;cMNaytUc
mUlniFiefreRbIsrM ab;TUTat;cN
M aytUcCasac;R)ak;.
-143-
expenses for laundry and cleaning of clothing, and fees and gratuities for services, for
waiters and baggage handlers.
income account
income adjustment
debiting or crediting an income account in order to adjust
the balance.
KNnIbMNulBi)akTarGskm
bMNulBi)akTarEdlminGacRbmUl)an.
sUmemIl idle money
kMr:Gskm
bnk cMNayFnaKarelIbNaKNnIGskm.
PaBminRKb;RKan;
plnkarlUtlas; nig)anpas;brkMrti nkicRbtibtikar
rbs;RkumhunmYykgkarkMNt;GayukalesdkicnRTB
sm,tirbs;va.
RTB EdlminGacTTYlyk)an
RTBsm,tiEdlKantMlCMrH.
bnkcMNayminGacecosput
bnk cMNayekItmanbn eTaHCamCmNlfedImRtUv)an
bBab; blbu .
plRbeyaCn_nbuKlGsmtPaB
plRbeyaCn_EdlrdaPi)alTUTat;eGaybuKl EdlminGac
eFVIkar)anedaysareRKaHfak; bCMg.W
svnkrTTYlbnksvnkm
svnkrEdlTTYlbnksvnkmdl;kEng.
sUmemIl miscellaneous cost
cMNaymin)aneRKagTuk
R)ak;cMeNjbnab;BIkarcMNaykarR)ak;
R)ak;cMeNjdkcMNaykarR)ak;.
rebobKitplcMNUl
1-viFIsasmYynkarKNnaplcMNUl edaybUkbEnm
plcMNUlTaMgGs; dUcCa R)ak;ebovtS karR)ak; karCYl
nigR)ak;cMeNj. 2-nItiviFImYysMrab;vaytMlRTBsm,ti
EdltMlesInwgR)ak;ceM Njsrub RtUv)aneGaypleday
RTBenaH.
sUmemIl corporate income tax audit
R)ak;cMeNjEdlGacmansMrab;mas;hunFmta
R)ak;cMeNjsuTbnab;BIbg;Bn nigPaKlaPeTAeGaymas;
hnu GaTiPaB.
R)ak;cMeNjmunkat;kgbMNulBi)akTar
R)ak;cMeNjmunkat;bnybMNulBi)akTar.
R)ak;cMeNjmunkat;rMls;
R)ak;cMeNjmunkat;bnyrMls;.
R)ak;cMeNjmunbg;karR)ak;
R)ak;cMeNjmunkat;bnycMNaykarR)ak;.
R)ak;cMeNjmuncMNayminEmnsac;R)ak;
R)ak;cMeNjsuTbUkCamYycMNayrMls;GclnRTBrUbiy
nigrMls;GclnRTBGrUbiy.
GtKahkcMNUl
GtKahkEdlRtUv)aneGaysiTRi bmUlR)ak;cMNUlBIkaFikmelIRTBsm,ti.
R)ak;cMNUlBIsBaabN
sBaabNE dlkarTUTat;karR)ak;RtUv)aneFVeI LIg RbsinebI
mankMr:karR)ak;RtUvTTYl.
-145-
income deduction
karbnyR)ak;cMeNj
1-xgc; MNayEdlbnyR)ak;cMeNj. 2-cMNayeRkA
RbtibtikarnRkumhunEdlRtUv)andak;rayenAEpkcug
eRkaynr)aykarN_lTplmundl;R)ak;cMeNjsuT.
R)ak;cMeNjBIkarbnkicRbtibtikarGaCIvkm
R)ak;cMeNjeRkayBIkarbg;BnekItecjBIkicRbtibtikar
GaCIvkmEdlkMBugman.
R)ak;cMeNjBIkarminbnkicRbtibtikarGaCIvkm
R)ak;cMeNjeRkayBIkarbg;BnelIEpkGaCIvkmEdlmin
Gacbn)an.
cMNUlBIRTBmrtk
cMNUlTTYledayGksgmrtkBIGksab;.
income interest
interest in a trust or partnership that has the right to
income only.
income investment company
income property
real estate purchased
generating income.
for
cMNUlBIsaCIvkmGkSr S
cMNUlnmas;hunBIsaCIvkmGkSr S.
cMNUlBIkarR)ak;
karR)ak;nkaFikm bRkumhunshkmsTi iEdlmansiTi
TTYlcMNUlEtb:eu NaH.
cMNUlBIRkumhunvinieyaK
mUlniFivinieyaKEdlGacpl;cMNUlx<s;bMptu eTAeGay
mas;hunrbs;xn.
sUmemIl profit on sales
RTBbegItR)ak;cMNUl
RTBEdlGacbegItcMNUl)ansMrab;mas;.
RTBsm,tiEdlGacbegItR)ak;cMNUl)an
dI nigGKarEdl)anTijsMrab;begItR)ak;cMeNj.
-146-
income share
cMNUlBIPaKhun
RbePTmYyncMNat;fak;BIrrbs;PaKhunEdl)ane)aHpSay
lk;edaymUlniFimaneKalbMNgBIrEdlTUTat;TaMgPaKlaP
nigTaMgcMNUlkarR)ak;eTAeGaymas;hunrbs;xn.
Gnu)atnr)aykarN_lTpl
Gnu)atEpktamcMnYnelxykecjBIr)aykarN_lTpl.
karbMEbkcMNUl
karbMEbkcMNUlrbs;Gkbg;BnmYycMnnY edIm,IbnyBn
TaMgmUl.
r)aykarN_lTpl
r)aykarN_EdlbgajGMBIplcMNlU nigcMNayEdlnaM
mknUvkarTTYlplcMNUl nigkarsrublTplcMeNj b
xat.
KNnIr)aykarN_lTpl
KNnIsMrab;kt;RtaplcMNUl nigcMNayehIyecjBIKNnI
enHr)aykarN_lTplRtUv)anerobcMeLIg.
viFItamr)aykarN_lTpl
viFIsas EdleFVIkarBakrN_elIbnkcMNaynbMNul
Bi)akTar edayykPaKryCaGkSrnkarlk;bNak;Edl
min)anRbmUlkgGMLgGtItkal drabNakarlk;eCORtUv
)ankt;Rta.
svnkmelIr)aykarN_lTpl
kareFVsI vnkmepatelIr)aykarN_lTpl.
KNnIsrublTpl
KNnIRtUv)aneRbIkgnItiviFInkarbiTbBaI edIm,IsrubcMnnY
R)ak;cMNUl nigcMNayehIyecjBIKNnIenHR)ak;ceM Nj
nigxatRtUvepreTATunrbs;mas; bR)ak;cMeNjsnSMTuk.
-147-
income support
karRTRTg;elIR)ak;cMNUl
R)ak;esaFnnivtn_ GtRbeyaCn_ nigR)ak;]btmRtUv)an
TUTat;pl;edayrdaPi)al.
BnelIR)ak;cMeNj
1-BnelIR)ak;ceM NjRKb;RbePT 2-BnelIR)ak;cMeNj
nkarvinieyaK.
karEbgEckBnelIR)ak;cMeNj
karEbgEckbMNulBnelIR)ak;ceM Nj.
mUldanKitBnelIR)ak;cMeNj
viFIEdlpl nRbtibtikarelIGaCIvkmRtUv)anTTYlsal;
eBlcMNlU Cab;Bn bcMNayEdldkBnRtUv)anTTYl
sal;cMNUl nigcMNayminCab;BnRtUv)anbBalkgkar
kMNt;R)ak;ceM Nj.
KNnIcMNaynBnelIR)ak;cMeNj
KNnIRtUv)aneRbIedIm,Ikt;RtaBnelIR)ak;cMeNj.
karkat;BnelIR)ak;cMNUl
karGnuvtn_tamc,ab; EdlmannieyaCk nigGgPaBepSg
eFVICaGkRbmUlBnelIR)ak;cMNUl edaykat;Tku BnelI
R)ak;ebovtS nigeFVIkarEbgEckCUnGkbg;Bn.
vismitPaBParkic
Parkic EdlRtUvEteFVIedaymnusSBIrnak; beRcInnak;;sMrab;
eKalbMNgRtYtBinti pkg.
sUmemIl corporation
karbegInnmUlFn
karbegInPaKhunCamUlFnnsaCIvkmmYy edaykare)aH
pSaylk;hunbEnmeTot.
-148-
increasing cost
fedImekIneLIg
fedImEdlekIneLIg xNEdlmankarekIneLIgnUvbrimaNnskmPaB.
haniPysvnkmbEnm
haniPyEdlkMhusqgmanRsab;nakalbriecTntarag
tulkarminGaceXIjedaysvnkr.
GRtakmIbEnm
GRtapal;EdlGkCYlRtUvTUTat;tamTIpSareGayxI edIm,I
TijRTBsm,tiCYl.
Gnu)atTinplCamUlFnbEnm
karekInPaKhunCamUlFn edaysarkarekIneLIgnUvTinpl
nTMnij nigesvakm.
lMhUrsac;R)ak;bEnm
lMeGognlMhUrsac;R)ak;CamYy bminCamYyKMeragmYy.
R)ak;cMeNjrYmviPaKTanbEnm
karbegInR)ak;cMeNjtammYyktaekIneLIgkgTinpl
plitkm.
fedImbEnm
1-PaBelIsnfedImrbs;brikarelIcMnnY Edl)ancMNay
RbsinebIbrikarminRtUv)aneRbIR)as;srM ab;eKalbMNgcaM
)ac;. 2-karekIneLIgnfedImbNalmkBIkarplitmYy
ktabEnmnplitpl.
fedImbEnmnmUlFn
fedImmFmEdlnaMmknUvsMrab;ktanImYyelIbMNul
bTunCahunRtUv)ane)aHpSaylk;.
plcMNUlbEnm
1-plcMNUl)anmkBIkarekIneLIgnTinpl bkarlk;.
2-PaBelIsnplcMNUlelIfedImEdl)anmkBIkarplit
bEnmnplitplpSMKa .
-149-
incremental loss
karxatbg;bEnm
PaBelIsnfedImelIplcMNUlEdl)anmkBIkarplit
bEnmnplitplpSMKa .
plcMNUlbEnm
cMNaybnab;bnSMneragcRkbNalmkBIkarekIneLIgn
Tinpl.
plcMNUlbEnm
1-karekIneLIgnkarlk;bNalmkBIkarekIneLIgn
Tinpl. 2-plcMNUlbEnmbNalmkBIkarplitbEnm
nplitplpSMKa.
PaKhunbEnm
cMnYnnPaKhun RtUv)anpas;br edayCMerIsCYjdUrhundk
ecjcMnYnnhunrtnaKarEdlGacRtUv)anTijedayR)ak;.
fedImGefrbEnm
fedImGefr EdlekIneLIgeBlEdlTinplekIneLIg.
karTUTat;sgbMNulKankMNt;
karTUTat;sgeGaymas;bMNuledaykUnbMNulEdlCMBak;
bMNuleRcInCagmYy.
PaBkraC
sPaBlkNnKNenykrsaFarNeFVICasvnkrEt
mYyKt;sMrab;plRbeyaCn_nGtifiCn nigKanGnraKmn_
bRtYtRtaBIPaKIdTeTot.
sUmemIl independent auditor
svnkrkraC
svnkrkgkarGnuvtnC_ asaFarN EdlkraCnkareFVI
svnkmelIGtifiCn.
-150-
independent cost
an extensive examination
made after preliminary audit
has been completed.
index
viFIsastamsnsSn_
viFIsasnkarkMNt;fedImCMnYsRTBsm,tiedaytMl
kgbBaI nigsnsSn_Cak;lak;mYy.
snsSn_fedIm
snsSn_qHbBaaMgBIkareLIgcuHnfedIm.
fedImRbeyal
1-fedImEdlminGackMNt;c,as;las;elIktaCak;lak;
nplitpl bGnuEpknGgPaBedayKankarEbgEcktam
mCtkar. 2-sUmemIl establishment cost.
R)ak;kMr:minpal;
cMNUlnRkumhunCasaxaEdlmin)anbgajkgr)aykarN_
lTplbBalKa.
cMNayRbeyal
cMENkncMNaybnab;bnSMeragcRk evorElgEtvtFatu
edImRbeyal nigBlkmRbeyal.
fedImkraC
fedImminCab;Tak;TgnwgktafedIm.
kareFVIsvnkmbn/ kareFVIsvnkmsIuCMerA
karRtYtBinitlMGit bnab;BIkareFVsI vnkmbzmRtUv)an
bMeBj.
snsSn_/ elxeyag
karpSMncMnYnelx nigGkSrRtUv)ankMNt;elITMBrnksar
kargarcMeBaHeKalbMNgkMNt;GtsBaaN.
-151-
indirect-fixed cost
fedImefrRbeyal
smasFatuefrnfedImRbeyal ]Ta> cMNayCYl.
fedImBlkmRbeyal
fedImEdlTak;TgnwgkarTUTat;R)ak;eGaykmkrRbeyal.
karxatbg;Rbeyal
karxatbg;EdlminecjCalTplpal;neRKaHfak; dUcCa
karxatbg;nkMr:GaCIvkm edaykarxUcxateTAelIGKar.
vtFatuedImRbeyal
vtFatuedImEdlCab;Tak;TgeTAplitplcugeRkayEdl
CavtF atuedImminpal;.
fedImnvtFatuedImRbeyal
karkan;kab;PaKhunRbeyal
Rkumhunsaxakan;kab;RtYtRtaelIplRbeyaCn_kgRkumhnu TI3.
fedImGefrRbeyal
smasFatuERbRbYlnfedImRbeyal ]Ta>cMNayCYsCul.
karppgedayRbeyal
karpp gnxg;kgr)aykarN_lTpledaycglPst ag
elIbMErbMrYlnKNnIRTBsm,ti nigKNnIbMNul.
karkt;RtaRbtibtikarnImYy
karkt;Rta beprbBakI anImYyBIbBaTI inanub,vtei TAbBaFI M.
KNeny]sSahkm
viFIsas nignItiviFIKNenysMrab;]sSahkmplit.
KNnIminGacTTYl)an
KNnIRtUvTarEdlmin)anbMeBjlkNvinicy rbs;Gk
eGayxI dUcCa RbtiePaK.
-152-
infant industry
]sSahkmfIefag
]sSahkmfI beTIbEtbegtI EdlfedImplitkmx<s;Cag
fedImplitnRkumhunEdlmanrYcenAkgRbePT]sSahkmdUcKa.
ebyalny/ esckIsnidan
ebyalnyRtUv)aneFVIedaysvnkrtamviFIeRbobeFob
Gnu)at nignina kar.
fedImbMe)a:g/ fedImGtiprNa
fedImRbDitelIsfedImCak;Esg.
viFIsastamfGtiprNa
viFIsasEdlfbeBajvtF atuedImRtUv)anbMe)a:geLIg
bnci edIm,IFanafa karxatbg;RtUv)anRsg;ykmkvij.
KNnIGtiprNa
r)aykarN_EdlbgajBIplb:HBal;elItMlnsnFi i
bNalmkBIGtiprNa.
KNenyGtiprNa
KNenyEdlxitxMvaytMl nigTUTat;cMeBaHtMlFak;cuH
nR)ak; ehIyEksMrYlbNaxg;nr)aykarN_hirBavteday
EpktamsnsSn_flk;ray b CPI.
sUmemIl fixed overhead
cMNayminERbRbYl
cMNayEdlminGacEktMrUv)an dUcCa karbg;R)ak;frfyn
RbcaMEx karbg;karR)ak;efr.
karhUrcUlR)ak;
cMnYnR)ak;deRcInhUrcUlFnaKarmYy saCIvkmmYy visy
mYy bRbeTsmYy.
-153-
information accounting
RTBCaehdarcnasm<n
pv pvedIr pv hayev:.l. Edlkan;kab;edayrdaPi)al.
haniPymanRsab;
PvnIyPaBnkMhusCasarvnelIkarGHGagbBaak; eday
sntminTak;TgnwgkarRtYtBinitpkg.
KNenyBtman
KNenysMrab;karRbmUl karEkc nigkarraykarN_
BtmaneTAGkeFVIesckIsMerccit.
kareFVIsvnkmelIBtman
BiniteLIgvijnUvPaBRtwmRtUv nigRbsiTPaBnBtman
Edl)anpl;edayKNenykr.
bnkcMNayelIBtman
bnk cMNaynkarTTYl)an karEkc nigkarvaytMl
Btman.
haniPynBtman
haniPyEdlBtmanhirBavt RtUv)aneRbIkgkareFVIesckI
sMerccitmankMhusCasarvn.
cMNayRsavRCavkgRkumhun
cMNayRsavRCavEdlekItmanenAxagkg Rkumhun.
fedIm)anmkdMbUg
fedImsMrab;buKlEdl)anmkdMbUgeKnUvRTBsm,ti
edaykarTij karplit bkarsagsg;.
kareFVIsvnkmeBldMbUg
fedImdMbUg
fedImekItmankgnaykdanesvakmEdlRtUv)aneFVIkar
EbgEckeTAtamnaykdanepSgeTot.
-154-
a method of establishing a
standard by the number of
input units.
inquiry
audit procedure that involves
either oral or written inquiry
by the auditor.
karCYsCuldMbUg
FnbMrugdMbUg mUlniFiFanara:b;rgpal;xnnaedImqaM
rMls;BiessdMbUg
rMls;BiessRtUveFVeI LIgnakariybriecTdMbUgnRTB
sm,ti.
karRtYtBinitnTinnycUl
karRtYtBinittamkMuBTrRtUverobcMeLIg edIm,Ipl;karGH
GagsmehtuplGMBIkarbBalTinny kgRbBnkuBM Tr.
fedImpal;dMbUg
bnk cMNay dUcCa cMNaykMr:eCIgsar cMNaypv c,ab;
bbnkcMNayelIdMeNIrkarkarerobcMksarEdlekItman
eLIgedayGkCYlCab;Tak;Tgnwgkarcrca nigkarbMeBj
Ptisna.
sUmemIl original entry
tMlTIpSardMbUg
tMlTIpSarnhunEdl)ankMNt;kalbriecTelIhunsm
RsbtamGkcUlhunBak;Bn.
fedImFatuclU fedImbBalkgdMeNIrkarplitkm
fedImnktaplitkmbBalkgdMeNIrkar.
viFIsastamFatucUl
viFIsasnkarbegItsgd; artamcMnYnnktaFatucUl.
karsaksYr
nItiviFIsvnkmEdlBak;BnkarsYrpal;mat; bsresreday
svnkr.
-155-
inspection
(Fr. = inspection)
nItiviFIsvnkmEdlBak;BnkarBinitBicyya:gRbugRbyt
bkarBinti ksar nigFnFanCak;Esg.
GKaFikar
buKliknImYyTTYlbnkGnuvt nigRKb;RKgtamdankargarsvnkm bkargarGegtTak;TgnwgkmviFI nigkicRbtibtki arnnaykdan bPak;gar nigeFVIr)aykarN_GMBIkickarTaMgenHRbcaMqmasCUnsPa.
fedImerobcMtMeLIg/ fedImfabnkm
fedImtMeLIgGclnRTBfI.
karsgbNak; karbg;R)ak;CadMNak;
cMENknbMNulBn)anTUTat;sgkgcenaHeBleTogTat;
bCak;lak;.
KNnIbg;sgbNak;
KNnIsrM ab;TUTat;sgBnR)ak;cMeNjedaybNak;.
KNnIRtUvTarbeNIr
KNnIRtUvTarEdlGacRbmUl)annaeBlGnaKt.
GFikarkic
karCMrHbBaICadMNak;
karCMrHbBaInRkumhunshkmsiTiRtUv)aneFVICaeRcInkariybriecT.
karlk;CabNak;
karlk;TMnji nigesvaedaykarbg;sgCaeRcIndMNak;na
eBlGnaKt.
karR)ak;bg;Pam
-156-
sabnsvnkrpkg
sabnEdlpl;nvU viBaabnbRt karGb;rM karRsavRCav nig
karENnaMbeckviTasMrab;svnkrpkg.
viTasanKNenysMrab;karRKb;RKg
sabnsmaCikPaBCati CPAs nigsabnepSgBak;Bn
nwgkargarKNeny hirBavt nigdMeNIrkarTinn ysMrab;
]sSahkm BaNiCkm nigrdaPi)al. sabnenHecj
esckIbBaak;nKNenykrsMrab;karRKb;RKgRbtiRsut.
KNenyGgPaB
KNenysMrab;GgPaBminEsVgrkR)ak;cMeNj eRkABI
sabnrdaPi)al.
kareFVIsvnkmpl;karENnaM
kareFVIsvnkmkgeKalbMNgpl;karENnaMGb;rMeTA
GtifiCn.
buBVlaPFanara:b;rg
kMr:TUTat;eGayRkumhunFanara:b;rg edIm,IFanaCMrHTUTat;
elIbNwgTamTar.
RTBsm,tiGrUbiy
RTBsm,timinEmnrUbvn b:uEnvamantMledaysiTipl;
plCakmsTi i.
an organization providing certification, education, research, and technological guidance for internal auditors.
Institute of Management
Accountants
a national membership organization of CPAs and others involved in accounting,
financial and data processing
work for industry, commerce
and government. It issues the
designation of Certified Management Accountant.
institutional accounting
the accounting for nonprofit
organizations
other
than
government units.
instructional audit
viFIRTBsm,tiGrUbiy
viFIvPi aKKNenyEdlepatelIRTBGrUbiy CaBiess
mUlniFiBaNiCkm.
fedImGrUbiy
fedImnkarxYg karsakl,g karcak;bMeBj nigkareFVI
eLIgvijelIGNgeRbg bhas.
-157-
GclnRTBGrUbiy
GclnRTBEdlminEmnrUbvnehIyRtUv)anTTYl bbegtI
edaRkumhunsMrab;eRbIR)as;CamUldannirnPaB.
tMlGrUbiy
tMlsrubnRkumhun dUcCa nirnPaBGaCIvkmdktMlsrub
nRTBrUbiyrbs;va.
KNnIsmahrkm/ KNnIdak;rUbbBalKa
bNaKNnIEdlTak;TgnwgRbBnEtmYyrYmmanKNnI
hirBavt nigfedIm ehIyKNnITaMgBIrenHenAkgbBaI
FMEtmYy.
PaBgayRsYlkugkareFVIetsbBalKa
beckeTssvnkmEdlbegItRbtibtikarnimitkg RbBn
GgPaBrgsvnkmenAkg cMeNamRbtibtki arBitCak;Esg.
smahrN_km karbBalR)ak;minRsbc,ab;mkCa
Rsbc,ab;
1-eprR)ak;minRsbc,ab;cUlkgRkumhunmYy edIm,IbBal
eTAkg plcMNUltamFmtanGaCIvkm. x-karbBalKa.
sm,tibBavn
siTikgkarbegItedayKMnti ]Ta> siTiftcMlg )a:tg;
kargarGkSrsas KMnUrviciRt bkmvFi IkuBM Tr.
-158-
karviPaK nigkardkTinnyGnrkm
]bkrN_svnkmtam EOP EdlGnuBaatkarepr nigkar
viPaKelITinn yecjBIkuBM Tr.
KNnIRkumhunBak;BnKa
bBaFI MTUeTAEdlkt;RtaRbtibtikarrvagRkumhunBak;Bn
Ka.
PaKlaPRkumhunBak;BnKa
PaKlaP)anTTYledaysmaCikmak;BIsmaCikdTn
RkumRtYtRtadUcKa.
bNsnasgR)ak;nRkumhunBak;BnKa
bNsgtamkicsnaRtUv)ane)aHpSayecjBIRkumhun
saxaeTAeGayRkumhunepSg bRkumhnu em.
RbtibtikarrvagRkumhunBak;BnKa
karR)ak;
1-fTUTat;sMrab;kareRbIR)as;R)ak;kcM I. 2-bnkcMNay
nR)ak;kMcI
karEbgEckkarR)ak;
karEbgEckkarR)ak;rvagcMNayEdlGackat;kg nigkar
R)ak;elImUlFn.
kardkkarR)ak;ecj/ karkat;kgkarR)ak;
cMNaykarR)ak;RtUv)anGnuBaateGaykat;kgsMrab;eKal
bMNgBn.
karEbgEckkarR)ak;
karTUTat;ecjBIRkumhun bsghmUlniFimYykgTMrg;Ca
karR)ak;eRkABIPaKlaP.
kMcIKankarR)ak;
cMNUlkarR)ak;
cMNUlEdl)anTTYlBIKNnIenAFnaKar bkareGayxIR)ak;.
-159-
interest warrant
plcMNUlnrdaPi)alBak;BnKa
R)ak;cMNUlTTYlBIPak;garrdaPi)al nigGaCJaFrRkugepSg.
kareFVIsvnkmmundMNac;qaM
svnkmRtUv)aneFVImundMNac;qaMhirBavt.
PaKlaPRbkasmundMNac;qaM
cMENknPaKlaPEdlRtUv)anRbkasedayRkumRbwkSaPi)almunkarbiTbBadI MNac;qaM.
r)aykarN_hirBavtRbcaMEx RtImas qmas
r)aykarN_hirBavtRtUv)anerobcMeLIgrvagr)aykarN_
RbcaMqaM ]Ta> r)aykarN_RbcaMEx RtImas nigqmas.
karppgpkg nigpeRkA
karppgnTinn yKNenytamrykarBiniteLIgvij
TaMgpkug nigpeRkA.
svnkmpkg
karBinti bBakI a nignItiviFInFurkmmYyedaybuKlikp
kgrbs;xn edIm,IkMNt;fa nItiviFIEdl)anbegIteLIgRtUv
)anGnuvttam.
dIkabBaasgkarR)ak;
tMrUvkarsgkarR)ak;dl;kMNt;elIbNs nasgR)ak; b
katBVkicbMNul.
kareprmUlniFiBak;BnKa
kareprR)ak;ecjBImUlniFirdaPi)almYy edIm,IhirBab,TanskmPaBbcb,nenAkgmUlniFidTeTot.
svnkrpkg
nieyaCiknFurkmmYyEdlGnuvtsvnkmpkg.
-160-
internal check
karBinitpkg
nItiviFIKNeny bkarRtYtBinitCak;EsgedIm,IkarBarEf
rkSaRTBsm,ti.
RbBnBinitKapkg
karerobcMtamviFINaEdlkargarrbs;mnusSmak;ppg
edaykraCnmnusSmak;eTot.
karRtYtBinitpkg
dMeNIrkarRtUverobcMeLIg edIm,IkarBarPaBRtwmRtUvnigPaB
eCOCak;nTinny KNenyEdlFanaRbsiTPaB nigPaB
sMercpllnkicRbtibtikar nigPaBGnuelamtamc,ab;
nigbTbBat.i
sMNYrRtYtBinitpkg
TMrg;mYyrayeQaHcMNucepSgEdlTak;TgkarRtYtBinit
pkgBak;Bn.
RbBnRtYtBinitpkg
RbBnEdl)anTTYlykedaysaCIvkmmYy edIm,IRtYt
BinitkicRbtibtki arrbs;xn nigTb;sa t;RTBsm,tiBIkar
bnM karxHxay nigkarlYc.
bnkcMNaypkg
bnk cMNayEdlekIteLIgeday]sSahkrxng.
karBRgIkpkg
karrIkcMerInrbs;Rkumhnu mYy edaykarbegInkicRbtibtikar nigR)ak;kMr:rbs;xn.
ksarbegItedaypkg
ksarKaMRT)anerobcMedayRkumhnu xng.
-161-
a method under which depreciation is calculated as (depreciable value - internal profit) x internal rate of interest.
internal rate of return
an organization whose members represent the 153 accounting bodies in 112 countries, dedicated to bringing
about the harmonization of
international accounting standards.
International Accounting
Standards Committee
viFIsasGRtapkg
viFIsasmYyEdlrMls;RtUv)anKNnatam tMlEdl
manrMls; -R)ak;cMeNjpkg x GRtapkgnkarR)ak;.
pltamGRtapkg
GRtakarR)ak;EdleFVeI GaytMlbcb,nnlMhUrsac;R)ak;
naeBlGnaKtelIKMeragmYyesIngw fedImnkarvinieyaK
dMbUg.
r)aykarN_pkg
kicRbtibtikarpkg
kardl;kN
M t; beprfedImkgFurkm.
KNenyGnrCati
eKalkarN_ nigviFIsasKNenyRtUv)anTTYlykeday
RbeTsCaeRcIn.
RkumRbwkSasg;darKNenyGnrCati
GgkarmYyEdlsmaCiktMNageGay 153 GgPaB
KNenykg 112 RbeTs manbMNgRbmUleFVIsxu dumkmnsg;darsvnkmGnrCati.
KNkmaFikarsg;darKNenyGnrCati
KNkmaFikarykecjBI 142 sabnKNeny ehIy
ecjBI 103 RbeTs edIm,Itak;EtgrUbmnsg;darKNeny
GnrCati.
sg;darr)aykarN_hirBavtGnrCati
GgPaBmYynsg;darKNeny nigkarraykarN_hirBavtEdl)anbegIteday IASB.
KNnIsniFi
karEktMrUvsniFi
-162-
inventory allowance
inventory control
(Fr. = irrgulairt)
karminGnuelamtamTegIVKNenyrbs;RkumhunmYyeTA
nwgeKalkarN_KNenyEdlGacTTYlyk)anCaTUeTA.
karGnuBaatbBaIkafycuHntMlsniFi
karRtYtBinitsniFi
kareRbIR)as;nbeckeTs nignItiviFIedIm,IeFVIsuTidiniym
snFi i.
bBaIkafycuHnsniFi
bBakI afycuHnsnFi ielIstMlTIpSarsmRsb btMl
edIm.
karvinieyaKelImUlbRt
karTijsBaabN nigPaKhun.
sUmemIl internal rate of return
PaBminRbRktI
PaKhunCamUlFnEdl)ane)aHpSaylk;
PaKhnu CamUlFnEdl)anmkBIPaKhun)ane)aHpSaylk;
nigRbKl;eGaymas;hun.
sUmeIl information cost
viFIsastammuxsniFi
viFIsasnkareRbobeFobfedIm nigtMlTIpSarnsniFi
tammuxTMnij.
-163-
J
jamming the auditor
karkMriteBlminRKb;RKan;sMrab;svnkr
KNRKb;RKgpl;svnkrnUveBlminRKb;RKan; edIm,IbMeBj
kargarsvnkmmunkarRbkaslTplkicRbtibtikar.
TMlak;TMnijecaledIm,IsMralnava
muxrbr
karbriyayelIkargar
sUmemIl job order costing
cMNat;fak;kargar
karbegItkargar
karbriyaykargar
karvaytMlelIkargar
karcMNaykgkarEsVgrkkargar
kargarkMBugdMeNIrkar
kargarkMBugdMeNIrkarenAkgsgVak;plitkm.
viFIsasKitfedImtamkargar
viFIsaskgkarKNnafedIm EdlfedImRtUv)anbUk
eyageTAtamRbePTnkargarnImYy.
bNbBaaTij
bNbBaaTijEdl)anecjeGayeragcRkeFVIkarplit
cMnYnCak;lak;mYytamksarEdl)anpl.;
karKitfedImtambBaaTij btamEpnkar
karKitfedImtamfedImplitkmedaypal;elIkarbBaa
TijCak;lak; EdlCamUldankg karerobcMEpnkarkarRtYt
Binit nigeFVIkarsMerccit.
-164-
taragtamdanfedImtamkarbBaaTij
bBarI gsMrab;eFVkI arkt;RtasnFi iminTan;sMercEdlvabgaj
lMGitGMBIfedImnkarbBaaTij.
RbBnfedImtamkarbBaaTij
RbBnfedImmYyEdlfedIm)anbegtI eLIgeTAtamkar
bBaaTij bvKkargar.
KNnIrYm
KNnIEdlmanbuKl bmas;rYmKaBIr beRcInnak;.
svnkmrYmKa
kareFVsI vnkmelIGgPaBEtmYyedaysvnkrkraCBIr
beRcIn.
esckIRbkasrYm
karTTYlxusRtUvrYm
karRtYtBinitrYm
karRtYtBinitedaykarbBaak;TunrYmKanRkumhunBIr beRcIn.
fedImrYm
fedImeTalEdlekItmaneLIgenAkgkarplitplitpl
sMxan;xusKaBIr beRcIn.
KNkmaFikarrYm
fedImplitkmrYmKa
fedImnTMnijEdl)anplitBIr beRcInmuxenAkg sgVak;
plitkmeTal nigBMuGackMNt;)anc,as;Caplitpleday
ELkBIKa.
karRKb;RKgrYmKa
plitplrYmKa
plitpl EdlmantMllk;Bak;BnKa eBlEdlRbePT
plitplBIr beRcInekItecjBIsgVak;plitkmEtmYy.
-165-
Journal of Accountancy
Tinanub,vtiBIKNeny
kare)aHBum<pSayCaRbcaMExn AICPA (American Institute
sUmemIl voucher
sUmemIl non-statistical sampling
viFItamkarvinicyrbs;svnkr
viFIsaskgkarkMritEdnkMNt;nkareFVIetssvnkm
edaykarsMerccitpal;xn rbs;svnkr.
fedImminmanBitR)akd
fedImEdlmanEtkgr)aykarN_ EttamBitBMu)anekIt
eLIgenaHeT.
sUmemIl bookkeeper
sUmemIl common stock
dKUmanhuntic
dKUGaCIvkmEdlmankMritTabnUvkarrYmcMENkTTYlR)ak;
cMeNj nig\TBi lnkarRKb;RKgGaCIvkm.
mUlbRtmansiTiTamTarTab
sBaabN bPaKhunmansiTTi amTarCaGaTiPaBTabCamUlbRtmansiTTi amTarx<s; ]Ta> PaKhnu GaTiPaB KWmansiTi
TamTarTabCagsBaabN ehIyPaKhunFmtamansiTi
TamTarTabCagmUlbRtdTepSg.
PaKhunEdlmansiTiTamTarTab
hnu EdlRkumhnu e)aHlk;eGaynieyaCikEdlEtgEtdak;
bnab; BIPaKhnu Fmta.
tMlsMNl;
tMlsMNl;nGclnRTBEdl)ansl;bnab;BImankar
xUcxat.
-167-
just-in-time
RbBnpt;pg;Tan;eBl
RbBnRtYtBinitsnFi imYyenAeBlEdlvtF atuedIm bTMnij
)anRbKl;BIGkpt;pg;PammuneBlRtUvkarva.
kUnbMNulEdlRtUvtulakarbBaaeGaysgbMNul
karlk;TMnijcas;ecal
GkRKb;RKgCan;Tab
nItibuKltamyutaFikar
yutaFikar
karkMNt;eGayeXIjBIPaBcaM)ac;nKMerag
inventory control system under which materials or merchantdises are delivered from
the vendor immediately before
they are needed.
judgment debtor
jumble sale
junior manager
juridical person
jurisdiction
justification of a project
-168-
K
key ledger
key person insurance
R)ak;sMNUk
karbg;R)ak;CasMgat;xusc,ab;EdleFVIeLIg edIm,ITTYl)an
siTiRsbc,ab;kgkicsna bRbtibtikar.
karEkgbnMtamKNnIFnaKar
karGnuvtnx_ usc,ab;EdleFVIeGayxVHR)ak;kgKNnIFnaKar
RtUv)anlak;)aMgtamkarBnaeBlsMrab;CMrHmUlb,TanbRt.
kiting
illegal practice in which a
bank account shortage is
concealed by exploiting the
time required for a check to
clear.
KPMG LLP
one of the big 4 accounting
firms in the USA.
Rkumhunsvnkm KPMG
RkumhunmYykgcMeNamRkumhnu KNenyFMTaMg4 enA
shrdGaemrik.
-169-
L
labor cost
fedImBlkm
fedImekItman edIm,ITTYl)anFnFanbuKlikkgkarplit
TMnij nigesvakm.
kareFVIsvnkmelIfedImBlkm
svnkmRtUveFVeI dIm,IkMNt; ebIsinesvakmEdl)anTTYl
sMrab;karTUTat;ebovtS)anlmRKb;RKan; nigcMNayebovtS
RtUv)anGnuvtCak;EsgtamkarkMNt;nfedImTMnijplit.
fedImBlkmkgmYyktasmmUl
fedImBlkmnmYyktanplitkmsmmUl.
KMlatfedImBlkm
cMnYnlMeGogrvagfedImBlkmCak;Esg nigfedImtam
sgd; ar.
KMlatRbsiTPaBBlkm
KMlatesInwg cMnYnema:gCak;Esg - cMnYnema:gtamsg;
dar x GRtasg;darkgmYyema:g.
mUldanema:gBlkm
mUldannkarEbgEckfedImbnab;bnSMtamsmamaRt
nema:gBlkmEdl)aneRbIR)as;.
GRtalaElgQb;BIkargarnnieyaCik
cMnYnnnieyaCikcakecjQb;kg mYyqaM EckeGaycMnYn
nieyaCikCamFm.
KNenyFnbMrugcugRKa
nItiviFIKNenyedIm,IkMNt;R)ak;bMrugRbcaMs)ah_rbs;
FnaKartamR)ak;bMrugCamFmnBIrs)ah_mun.
-170-
landed cost
kareFVIeGayCan;Ka
karlubbM)at;kgVHxatsac;R)ak;edaydak;bMeBjR)ak;TUTat;
sgrbs;GtifiCnbnab;eTAkg KNnIdMbUg nigbneFVIdUcenH.
fcugeRkaynkarcuHeFVIsvnkm
fEdlsvnkreFVsI ndi annItiviFIsvnkmrbs;xn enATIkEng
rbs;GtifiCn.
viFsI ascUleRkayecjmun
karsntmuxTMnijEdl)anTTYleRkayeKCamuxTMnijEdl
beBajlk;muneK.
karkMNt;fsniFitamviFIcUleRkayecjmun
karkMNt;fsnFi imuxTMnijenAeRkamkarsnt LIFO.
viFIsasfelIvikybRtcugeRkay
viFIsasEdlfedImnmuxTMnji enAkg karbiTbBasI ni
RtUv)ankMNt;ykfedImcugeRkay.
lixitepJIeTAemFavI
lixitmYyRtUv)anepJeI daysvnkreTAemFavIrbs;GtifiCn
esIsMukarGFib,ayBnl; nigvaytMlelIbNwgEdlBr
nigkarxatbg;Cayfaehtu.
kardak;R)ak;beBaIxusc,ab;
kardak;R)ak;beBaxI usc,ab;elIsBIFnaKarmYy edIm,IrkSa
R)ak;beBaeI GayqayBIRbPBedImrbs;va.
-171-
buKlminmancMeNHdwgGMBIr)aykarN_hirBavt
buKlmak;kgcMeNambuKlCaeRcIn EdlminmancMeNHdwg
KNeny.
tarageKal
fedImTTYl)anPtisna
R)ak;TUTat;RtUv)aneFVIeLIg edayGkCYl edIm,ITTYl)an
PtisnaGaCIvkmmYy.
karTUTat;lubecal bbBab;Ptisna
R)ak;TUTat;edaymas;RTBeTAeGayGkCYl edIm,Ilub b
bBab;kicsnamYy.
fedIm bbnkcMNayPtisna
fedImenAkg TMrg;nkarTUTat;elIkarCYlsMrab;kicsna
CYl.
karEklMGRTBEdl)anCYl
karEklMGelIRTBEdl)anCYledaybegtI tMlrbs;va.
bMNulPtisna
bMNulRtUv)anekIteLIg eBlTTYl)anGclnRTBeday
mUlFn bkicsnahirBab,Tan.
kicsnaCYlpl;CMerIseGayTij
kicsnaCYlpl;eGayGkCYlnUvCMerIs edIm,ITji RTB
Edl)anCYl.
bBaIFM
sMNuMeBjeljnKNnIsrM ab;nItiviFIGaCIvkm.
KNnIbBaIFM
karsegbnRbtibtikarTaMgGs;enAkgRkumhnu Cak;lak;
mYy.
-172-
level of confidence
leverage ratio
limited scope
EdnkMNt;mankMrit
EdnkMNt;svnkmEdlepatelIxg;sMxan;mYy bBIr.
kareFVIetsmankMrit
CMhankmviFIkBMu TrEdleRbobeFobTinnyCamYykMrit
EdlmankMNt;mun dUckareFVeI tssmrmmYy.
karbBab;nGaCIvkmedaykarpas;brRTBsm,tei TACa
sac;R)ak; ehIyeFVkI arEbgEcksac;R)ak;enaHeTAeGaybNa
PaKIeGay)anRtwmRtUv.
KNnICMrHbBaI
r)aykarN_)anerobcM edayGkCMrHbBabI gajBIdMeNIrkar
niglTplnkarCMrHbBaI.
log
an auditor's record of certain
processing activities.
long-term asset
long term audit program
bBaItamdan
karkt;Rtarbs;svnkrnskmPaBRbRBwteTACak;lak;.
sUmemIl plant asset
kmviFIsvnkmryeBlEvg
kmviFIsvnkmsMrab;ryeBlEvgCagmYyqaM.
bMNulryeBlEvg
bMNulEdldl;kMNt;ryeBlEvgCagmYyqaM.
Gnu)atelIbMNulryeBlEvg
Gnu)atnbMNulryeBlEvgelImUlFnPavUbnIykmsrub.
Gnu)atnbMNulryeBlEvgelImUlFnpal;
Gnu)atEdleRbobeFobbMNulryeBlEvgelImUlFn
PaKhnu pal;.
karvinieyaKryeBlEvg
karvinieyaKelImUlbRtkan;TuksMrab;ryeBlEvgEdlmin
R)akdRbCakg ryeBlx.I
bMNulryeBlEvg
bMNulEdlminTan;dl;kMNt;kgxYbnkicRbtibtikarmYy
bqaKM NenymYy.
karxatbg;yfaehtu
sanPaBBak;BnPaBmineTogTat; elIcN
M ayEdl)anekIt
man.
sUmemIl monetary loss
karxatbg;elIbMNulBi)akTar
karxatbg;elIkarCMrHbBaIGclnRTB
karxatbg;elIkarvaytMlsniFi
cMnYnR)ak;enAtamkarvaytMlnRTBsm,tinacugkariybriecTKNenyticCagtMlkgbBaI nRTBenaH.
-176-
karxatbg;elIkarls;mkvijnPaKhun
cMnYnelIsnfTUTat;kgkarls;mkvijnUvPaKhunelI
tMlTIpSar.
karxatbg;elIkaTUTat;
karxatbg;BitR)akdeday\NTaykelIkarTUTat;bMNul
KWfatMlsmRsbrbs;RTBTabCagtMlkgbBa.I
sUmemIl sunk cost
kareFVIetstamfedImTabCag
kareFVeI tssvnkmedayeFVIkareRbobeFobfedImsniFi
Edl)ankt;RtaCamYytMlBit bCak;EsgsuT.
fedImdMbUgTab
fedImdMbUgTab bfedImCMnYsnRTBmYy.
bnkcMNaysrubkgmYyeBl
bnk nfedImRTBsm,tiRtUv)ancMNaysMrab;mYyeBl
eCosvagkareFVIrMls;va.
karEbgEckR)ak;enAsl;
cMNUlR)ak;)anBIkarCMrHbBaRI kumhnu shkmsiTi bnab;BI
RTBTaMgGs;RtUv)anlk; nig\NTayk.
-177-