ÇáãÕØáÍÇÊ ÇáÑÞÇÈ*É
(
ÇáÞÇÆãÉ ÑÞã ( 6
Confirmed Cr
édit confirmé -1 ÇÚÊãÇÏ ãÚÒÒ
credit
ÇáÇÚÊãÇÏ ÇáÐì *Êã ÊÚÒ*Òå ãä ÞÈá ÇÍÏ ÇáÈäæß ÇáãÑÇÓáÉ ááÈäß ÝÇÊÍ ÇáÇÚÊãÇÏ
ÇáãßáÝ ÈÊá*Û ÇáÇÚÊãÇÏ Çáì ÇáãÓÊÝ*Ï
.
Revolving credit Cr
édit reconductible -2 ÇÚÊãÇÏ ãÊÍÏÏ
ÇáÇÚÊãÇÏ ÇáãÓÊäÏì ÇáÐì *ÊÌÏÏ ÈÞ*ãÊå ÊáÞÇÆ*Ç ÎáÇá ÝÊÑÉ ãÍÏÏÉ ÈÇáÇÚÊãÇÏ æáÚÏÉ
ãÑÇÊ ØÇáãÇ *Êã ÊäÝ*Ð ÔÑæØ ÇáÇÚÊãÇÆ.
Contractual Relation contractuelle
-3 ÚáÇÞÉ ÊÚÇÞÏ*É
Relationship
ÚáÇÞÉ ÞÇäæä*É ÊÑÈØ ØÑÝ*ä Çæ ÇßËÑ ÊäÕ Úáì ÇáÊÒÇãÇÊ æÍÞæÞ ßá ãäåã
Budget capital Budget de capital
-4 ãæÇÒäÉ ÑÃÓãÇá*É
È*ÇäÇÊ ÊÞÏ*Ñ*É ááãÕÑæÝÇÊ æÇáÇ*ÑÇÏÇÊ ÇáÑÃÓãÇá*É ÇáãÎØØÉ ááãÔÑæÚ Úä
ÇáÝÊÑÉ ÇáãÞÈáÉ.
Closing entries Ecritures de clôture
-5 Þ*æÏ ÇáÇÞÝÇá
ÇáÞ*æÏ ÇáÊì ÊÊã Ýì äåÇ*É ÇáÓäÉ ÇáãÇá*É æ*ÊÑÊÈ Úá*åÇ ÇÞÝÇá ÍÓÇÈÇÊ ÇáäÊ*ÌÉ
(
ÇáÍÓÇÈÇÊ ÇáãÄÞÊÉ)
Code of ethics Code de deontologic
-6 ÞæÇÚÏ ÂÏÇÈ ÇáãåäÉ
ãÌãæÚÉ ãÈÇÏÆ ãÊÚÇÑÝ Úá*åÇ Ýì Ôßá äÕæÕ ÊÊÖãä Óáæß æÇÎáÇÞ*ÇÊ
æÂÏÇÈ ÇáÚãá Ýì ãåäÉ ãÚ*äÉ.
Credit Gestion de cr
édit -7 ÇÏÇÑÉ ÇáÇÆÊãÇä
Management
ÊäÙ*ã Úãá*É ãäÍ ÇáÞÑæÖ æÇáÊÓå*áÇÊ ÇáãÇá*É æÊÍÏ*Ï ÇáÖãÇäÇÊ ÇáãØáæÈÉ
.
Cash Flow Etat des flux mon
étaires -8 ÞæÇÆã ÇáÊÏÝÞÇÊ ÇáãÇá*É
statements
ßÔæÝÇÊ ÊÈ*ä ãÞÈæÖÇÊ æãÏÝæÚÇÊ ÇáãäÔÃÉ ÇáäÞÏ*É ÎáÇá ÝÊÑÉ ãÇá*É
(
ãÇá*É) ÈÇÎÊáÇÝ ãÕÇÏÑåÇ æÇäæÇÚåÇ ÈÛÖ ÇáäÙÑ Úä ÇÓÊÎÏÇãÇÊåÇ. æÊÚÊÈÑ ãä
ÇáÞæÇÆã ÇáãÇá*É ÇáÑÆ*Ó*É ÇáÊì *ÊæÌÈ äÔÑåÇ ãä ÞÈá ÇáÔÑßÇÊ ÇáãÓÇåãÉ ÇáÚÇãÉ.
Commercial Effets de commerce
-9 ÇæÑÇÞ ÊÌÇÑ*É
papers
ãÍÑÑÇÊ ÐÇÊ Þ*ãÉ ãÇá*É *Êã ÇÓÊÎÏÇãåÇ ááÇ*ÝÇÁ ÈÇáÇáÊÒÇãÇÊ ÇáÊÌÇÑ*É æáåÇ
ÕÈÛÉ ÞÇäæä*É æÇáÒÇã*É æÞÇÈáÉ ááÊÏÇæá
.
Consolidation des
états financiers -10 ÊæÍ*Ï ÇáÞæÇÆã ÇáãÇá*É
Consolidaton of financia
Úãá*É ÏãÌ ÇáÞæÇÆã ÇáãÇá*É ááÔÑßÉ ÇáÇã æÇáÔÑßÇÊ ÇáÊÇÈÚÉ áåÇ Ýì äåÇ*É
ÇáÝÊÑÉ ÇáãÇá*É
.
Current value Valeur curante
-11 Þ*ãÉ ÌÇÑ*É
ÇÕá ãÇÏì Çæ ãÚäæì Ýì ÇáæÞÊ ÇáÍÇÖÑ (ÇáÞ*ãÉ ÇáÓæÞ*É) Ïæä ÇáäÙÑ
Çáì Þ*ãÊå ÇáÏÝÊÑ*É Çæ ÇáÔÑÇÆ*É.
Costs systems Systemes des côuts
-12 äÙã ÇáÊßÇá*Ý
ÇáÊì ÊæÝÑ ÇáãÚáæãÇÊ ÇáÊÍá*á*É ÈÇáÕæÑÉ æÇáÏÞÉ ÇáãØáæÈÉ æÈÇáÊæÞ*Ê
ÇáãäÇÓÈ áåÏÝ Þ*ÇÓ ÊßáÝÉ ÇáæÍÏÉ ãÚ ÊÍÞ*Þ ÇáßÝÇÁÉ æÇáÝÚÇá*É.
Chartered Expert comptable agr
éé -13 ãÍÇÓÈ ÞÇäæäì
accountant
ÇáãÄåá Úáã*Ç æÚãá*Ç Ýì ãÌÇá ÇáãÍÇÓÈÉ æÇáãÑÇÌÚÉ æÇáãÑÎÕ áå
ÈãÒÇæáÉ äÔÇØå ãä ÎáÇá ÊÞÏ*ãå áÎÏãÇÊå ãÌÇá ÇáãÍÇÓÈÉ æÇáãÑÇÌÚÉ
æÇáÇÓÊÔÇÑÇÊ ÇáÝä*É ÐÇÊ ÇáÚáÇÞÉÒ
Comprehensive Rapport financier
-14 ÊÞÑ*Ñ ãÇáì ÔÇãá
financial report
ÊÞÑ*Ñ *ÊÖãä È*ÇäÇÊ ãÇá*É Úä ßÇÝÉ ÌæÇäÈ ÇäÔØÉ ÇáãÄÓÓÉ æÊØæÑåÇ
.
Cash budget Plan de tresorerie
-15 ã*ÒÇä*É äÞÏ*É
ãÇá*É ÊÚßÓ ÇáÇÍÊ*ÇÌÇÊ ÇáäÞÏ*É ááãäÔÃÉ ÎáÇá ÝÊÑÉ ãÓÊÞÈá*É ãä ÇáÒãä
æÊÊÖãä ÊÞÏ*ÑÇ ááãÞÈæÖÇÊ æÇáãÏÝæÚÇÊ ÇáäÞÏ*É ááæÍÏÉ.
Certificate of Certificate de
ãäÐ /02-10-2013, 11:31 AM
ÇáãÕØáÍÇÊ ÇáÑÞÇÈ*É 4
ÇáÚÑÖ ÇáÚÇÏí
