زبان تخصصی حسابداری عبدالرضا تالانه
زبان تخصصی حسابداری ؛ عبدالرضا تالانه
این مطلب مربوط به درس (ENGLISH FOR THE STUDENT OF ACCOUNTING ) زبان تخصصی حسابداری عبدالرضا تالانه میباشد . شانزده درس کامل را با ترجمه ازلینک دانلود زیر دریافت کنید . برای دانلود فایل کامل کتاب اینجا را کلیک کنید
زبان تخصصی درس 4
در این قسمت لغات تخصصی مهم درس ۴ از کتاب زبان تخصصی حسابداری (عبدالرضا تالانه) جهت استفاده دانشجویان رشته حسابرسی (پودمان ۴) به صورت پاورپوینت ارئه شده است. جهت دریافت بر روی دانلود فایل کلیک کنید. دانلود فایل حجم : ۱۰۴کیلو بایت نوع فایل : پاورپوینت
Lesson 26 - Managerial Accounting
MANAGERIAL ACCOUNTING Managerial Accounting The field of accounting that specializes in providing economic and financial information for use by managers and other internal users is managerial or management accounting. Managerial accounting ensures the appropriate use of and accountability for an organization's resources. Management accounting also comprises the responsibility for the preparation of financial reports for nonmanagement groups such as regulatory agencies and tax authorities. Simply stated, management accounting is the accounting for the planning, controlling, and decision-making activities of managers within an organization. Managerial Reports The principle of usefulness to management is the primary criterion for the preparation of managerial accounting reports. In preparing useful managerial accounting reports, five characteristics should be considered. These are relevancy, timeliness, accuracy, clarity, and conciseness. A report should not be prepared if the cost of preparing it exceeds the benefits from using it. Management Process The management of an organization consists of those individuals charged with the responsibility of directing the enterprise toward achieving its goals. The management process involves three basic functions of planning, controlling, and decision making. Planning The term planning refers to the setting of objectives and goals for future performance. Managers must constantly make decisions regarding plans for production, growth, and for achieving performance goals. Budget The tool used by management accountants to assist management in the planning process is the budget. The budget is a formal quantitative expression of the goals set by management. The master budget provides management with an overview of the plans for all operations sales, production, purchasing, financing, etc. The master budget can warn a company of an impending deficiency of cash, so that arrangements can be made to obtain short-term financing. Or it might indicate an availability of excess cash that can be profitably invested for a short period. If master budget is adjusted for different levels of changes in activity volume, it is called a flexible budget. Organizations are often faced with the need to purchase additional property, plant, and equipment. Investing in such properties will require a substantial commitment of resources. But the result may significantly increase the organization's productive capacity and should improve long-run profits. Capital Budgeting analysis offers several methods to assist management in making these decisions. Controlling After the planning process has been completed, the next thing to do is to put the plans to work. And once those plans are at works, it is necessary for managers to monitor the operation in order to see if they are achieving what they are supposed to. In other words, managers need to exert some control over the operations they manage. Controlling involves putting the plans to work, observing those plans at work, and gathering information on how well they are performing, and take necessary actions to get those plans back on track if the plans are not going toward intended goals. Performance Report A basic element of the control process is the gathering of adequate, and timely information on how well the plans are working out at all levels within the organization. Accountants can use this information to prepare a performance report, as the principal accounting tool for assisting management in controlling operations. A performance report, which compares a department's actual results with the budget for that department, lists any differences between actual and budgeted amounts. Management by Exception Investigating differences in a performance report can be time-consuming and costly, requiring careful attention and evaluation by the manager and workers most closely associated with the operation that did not meet the budget. While the costs ...
ترجمه درس یازدهم زبان تخصصی عبدالرضا تالانه
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ترجمه دروس کتاب زبان آقای تالانه
قابل توجه دوستان گرامی: ترجمه ۱۰ درس از کتاب زبان تخصصی رشته حسابداری- آقای عبدالرضا تالانه موجود می باشد. برای دریافت این فایل ها می توانید به آدرس ایمیل [email protected] با بنده تماس بگیرید تا فایل ها را برایتان ارسال کنیم.
Lesson 23 - Corporations
CORPORATIONS Three major types of business entities are sole proprietorships, partnerships, and corporations. Most of today's business activities are done through the corporate form of organizations. Many advantages and legal privileges cause the corporations, as legal creatures, become dominant in the business and economy. Advantages and Disadvantages The corporate form of business has both advantages and disadvantages when compared with sole proprietorships and partnerships. The primary advantages are: 1) limited liability, 2) possibility of accumulating large amounts of funds, 3) access to the stock exchanges, 4) ease of continuity, transfer, expansion, and contraction of ownerships interests. The primary disadvantages include 1) double taxation, and 2) lack of control. Definition Corporation is an entity whose ownership is evidenced by shares of capital stock. Corporations may be closely held or publicly owned. The owners' equity of a corporation is usually called stockholders' equity and is divided into three major sections: 1) contributed capital, 2) earned capital, and 3) unrealized capital. Common and Preferred Stock The gathering of capital needed to operate the corporation begins with the sale of common stock, which is the primary class of shares and has the voting right. Preferred stock is a second class of equity capital that may be issued to raise capital and it confers privileges or specifies differences, when compared with ordinary shares. These preferences and differences may involve in one or more of the followings: 1) voting, 2) dividends (cumulative or noncumulative, nonparticipating and partially or fully participating) 3) assets in liquidation, 4) convertibility to other securities, 5) call feature, and 6) redemption. Issuance of Stock Capital stock, both common and preferred, may be sold for cash, on a subscription basis, or in exchange for services or noncash assets. It may also be sold or issued in lump sum. When capital stock is issued and exchanged for assets other than cash, the assets acquired should be recorded at fair market value or at the fair market price of the stock issued whichever is more objectively determinable. In all cases of issuing stock, the capital stock account is credited equal to total par value of stock issued and the difference is recorded in an additional paid-in capital or stock premium account. When nopar stock is issued and a stated or assigned value is determined by the board of directors, the capital stock account is credited equal to the total stated value and again the difference is recorded in an additional paid-in capital account. If there is no stated or assigned value for the stock issued, the total amount is credited in capital stock account. Organization Costs Establishing a business in the form of corporation often requires usage of huge amounts of expense. Expenditures incurred in organizing a corporation are charged to an expense account titled Organization Costs. The reason for expensing organization costs is that the determination of the amount and timing of future benefits is so difficult that a conservative approach is required. Issuance Costs In addition to organization costs, corporations often incur large expenditures with major issues of capital stock. These expenditures include registration fees, underwriter commissions, attorney and accountant fees, printing, clerical, and promotional costs. These expenditures may be accounted for by an offset method. In fact, issuance costs are costs of financing and should reduce the proceeds received from the sale of stock. Number of Shares The number of shares of stock that can be issued legally, as specified in the charter of the corporation, is called authorized capital stock. Issued stock is the number of shares of authorized capital stock that have been issued to date. The difference between authorized and issued shares is called unissued stock. Outstanding shares ...
ترجمه درس bookkeeping در زبان تخصصی حسابداری عبدالرضا تالانه دانشجویان حسابداری
در کتاب جدید آقای عبدالرضا تالانه جلد اول دو درس ترجمه نشده است .که من برای شما ترجمه کردم و به قیمتی ناچیز در خدمت شما گذاشتم .البته بیشتر از اینا می ارزه ولی چون تعداد بیشتری خریداری می کنند من قیمت رو کم کردم .الان تو دارالترجمه ها حدود 15000 تومان میشود . البته اینو بگم که ترجمه کل کتاب در اینترنت پیدا میشود ولی ویرایش جدید این کتاب شامل این دو قسمت نیست . این ترجمه دروس به سفارش یکی از انتشارات پیوست شده است . درس های معادله حسابداری و دفترداری مباحث این ترجمه هستند . bookkeeping دفترداری accounting equation معادله حسابداری قیمت 15000 تومان انتشار این ترجمه از نظر شرعی حرام است . فقط از این درگاه دانلود کنید . تا از خواهشمندم فقط از این درگاه دانلود کنید تا ازتخفیفات بعدی این مجموعه استفاده کنید . ضمنا ترجمه نواقص راهنمای جلد دوم این کتاب در این سایت قرار داده شد . سوالات خود را در قسمت نظرات مطرح کنید .
ترجمه دروس "زبان تخصصی حسابداری" نوشته آقای عبدالرضا تالانه
ترجمه دروس "زبان تخصصی حسابداری" نوشته آقای عبدالرضا تالانه مروری سریع بر: حسابداری مالی، حسابداری مدیریت، حسابداری صنعتی، حسابرسی و حسابداری بین المللیمناسب برای زبان تخصصی 1و2مفید برای داوطلبان کنکور کارشناسی ارشدهمراه با متن انگلیسی به همراه ترجمه پاراگراف به پاراگراف ENGLISH FOR THE STUDENT OF ACCOUNTING حجم فایل LESSONS دریافت LESSON (1) - INTRODUCTION دریافت LESSON (2) - FINANCIAL STATEMENTS دریافت LESSON (3) - ACCOUNTING EQUATION دریافت LESSON (5) - ADJUSTMENTS دریافت LESSON (6) - ACCOUNTING CYCLE دریافت LESSON (7) - MERCHANDISING ENTERPRISES دریافت LESSON (8) - MANUFACTURING ENTERPRISES دریافت LESSON (9) - CASH دریافت LESSON (10) - RECEIVABLES دریافت LESSON (11) - INVENTORIES دریافت LESSON (12) - INVESTMENTS دریافت LESSON (13) - LONG-LIVED ASSETS دریافت LESSON (14) - INTANGIBLES دریافت LESSON (15) - CURRENT LIABILITIES دریافت LESSON (16) - LONG-TERM LIABILITIES دریافت LESSON (18) - FINANCIAL STATEMENT - -------------------------------------------------- - --------------------------------------------------
مطالعه صحیح زبان تخصصی
پیشنهاد می کنم برای یادگیری بهتر زبان تخصصی، اول ترجمه فارسی رو دقیق بخونین و درک کنین و بعد متن انگلیسی رو مطالعه کنین و لغات و جمله ها رو با ترجمه فارسی مطابقت بدین. دلیل سادگی و یادگیری بهتر زبان تخصصی نسبت به زبان عمومی همینه که دروس زبان تخصصی کاملاً مرتبط با رشته هستن و معمولاً دانشجو اطلاعات خوبی نسبت به موضوعات تخصصی رشته خودش داره.
زبان تخصصی ( آقاي عبدالرضا تالانه مي باشد ENGLISH FOR THE STUDENT OF ACCOUNTING اين متن مربوط به درس
ADJUSTMENTS<?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /> اصلاحات Cash Basis and Accrual Basis. Under cash basis accounting, revenue is not recorded until received in cash and expenses are recorded to the period in which cash payment is made. The cash basis of accounting does not provide a good picture of profitability of the firm, because it ignores revenue that has been earned but not yet collected and expenses that have been incurred but not paid. مبناي نقدي و مبناي تعهدي طبق حسابداري بر مبناي نقدي، درامدها تا زماني كه بصورت نقدي دريافت شوند ثبت نمي گردند و هزينه ها در دوره اي ثبت مي شوند كه پرداخت نقدي آنها انجام شده است. حسابداري بر مبناي نقدي تصوير خوبي از سوداوري واحد تجاري را مهيا نمي كند، زيرا درامدهايي كه تحقق يافته اما هنوز وصول شده اندو هزينه هايي كه تحقق يافته اما هنوز پرداخت نشده اند را ناديده مي گيرد. An alternative to the cash basis accounting is the accrual basis of accounting that recognizes revenue in the period in which it is earned and deducts expenses incurred in generating this revenue in the same period. The accrual basis of accounting provides a realistic picture of the profitability of the business because it emphasizes the matching of revenue and related expenses. گزينه جايگزين براي حسابداري بر مبناي نقدي، حسابداري بر مبناي تعهدي است كه درامدها در زماني كه تحقق مي يابند شناسايي مي كند و هزينه هايي كه موجب تحقق اين درامدها شده اند را در همان دوره از آنان كسر مي كند.حسابداري بر مبناي تعهدي تصويري واقع گرايانه را از سوداوري واحد تجاري مهيا مي كند زيرا بر تطابق دارمدها و هزينه هاي مربوطه تاكيد دارد. Adjusting Entries and Accrual Accounting To work successfully, an accrual basis accounting requires the use of adjusting entries at the end of each accounting period. For example, all revenues, which have been earned but not yet received, must be recorded through the adjusting entries. Any unrecorded expenses, which helped to produce revenue, must also be recorded by means of adjusting entries. ثبتهاي اصلاحي و حسابداري تعهدي براي موفقيت آميز بودن عملكرد يك سيستم حسابداري بر مبناي تعهدي لازم است كه از ثبتهاي اصلاحي در پايان هر دوره مالي استفاده كنيم. براي مثال، تمام درامدهايي كه تحقق يافته اند اما هنوز دريافت نشده اند بايد از طريق ثبتهاي اصلاحي ثبت شوند. هر هزينه ثبت نشده كه به تحقق درامد كمك كرده نيز بايد از طريق ثبتهاي اصلاحي ثبت شود. At the end of accounting period, many of the amounts listed on the trial balance can be transferred, without change, to the financial statements. However, not all trial balance amounts are necessarily correct. The amounts listed for prepaid expenses, for example, are normally overstated because the day-to-day consumption or expiration of this asset has not been recorded. On the other hand, some expenses might have been incurred during the period but not recorded until the end of the period. Therefore, an accrual basis accounting requires the use of adjusting entries at the end of the accounting period. در پايان دوره مالي، تعداد زيادي از اعداد ثبت شده در تراز آزمايشي مي توانند بدون تغيير به صورتهاي مالي منتقل شوند. ...