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ÇáÞÇÆãÉ ÇáÎÇãÓÉ ÇáÕÇÏÑÉ Úä ÇáãÌãæÚÉ ÇáÚÑÈ*É ááÃÌåÒÉ ÇáÚá*Ç ÇáÑÞÇÈÉ ÇáãÇá*É æÇáãÍÇÓÈÉ Audit Team / Equipe d’audit : -1 ÝÑ*Þ ÑÞÇÈÉ ãÇá*É " ãÌãæÚÉ ãä ÇáãÑÇÞÈ*ä ÇáãÇá**ä ÊÞæã ÈÃÏÇÁ Úãá ÑÞÇÈ* ÈãæÌÈ ÎØÉ Úãá" . Balance Sheet / Bilan : " -2 ã*ÒÇä*É ÎÊÇã*É "Úãæã*É " ÞÇÆãÉ ãÇá*É ãÊæÇÒäÉ ÊÈ*ä ÇáãÑßÒ ÇáãÇá* ááãäÔÃÉ Ý* ÊÇÑ*Î ãÚ*ä æÊÔãá ÇáÃÕæá " ÇáãæÌæÏÇÊ" æÇáÇáÊÒÇãÇÊ (ÇáÎÕæã) . Budget / Budget : -3 ãæÇÒäÉ ÊÞÏ*Ñ*É ” ÎØÉ ãÇá*É áÝÊÑÉ ãÍÏÏÉ ÊÊÖãä ÊÞÏ*ÑÇÊ áßá ãä ÇáãæÇÑÏ æÇáÇÓÊÎÏÇãÇÊ ÊÓÊÚãáåÇ ÇáÅÏÇÑÉ ÈÚÏ ÇÚÊãÇÏåÇ áÃÛÑÇÖ ÇáÊÎØ*Ø æÇáÑÞÇÈÉ" . Bad Debts / créances irrécouvrables : -4 Ï*æä ãÚÏæãÉ " ãÈÇáÛ ãÇá*É ãÓÌáÉ Ý* ÇáÍÓÇÈÇÊ ÇáãÏ*äÉ æÇáÊ* áÇ *ãßä ÊÍÕ*áåÇ ÑÛã ÇÊÎÇÐ ßá ÇáÅÌÑÇÁÇÊ ÇáÞÇäæä*É ÈÔÃäåÇ" . Bonds / Bons : -5 ÓäÏÇÊ " ÃæÑÇÞ ãÇá*É ÊãËá ÞÑÖÇ ÊÊÚåÏ ÈãæÌÈåÇ ÇáÌåÉ ÇáãÞÊÑÖÉ ÈÓÏÇÏ Þ*ãÊåÇ Ý* ÊæÇÑ*Î ãÚ*äÉ ãÞÇÈá ÝÇÆÏÉ ãÍÏæÏÉ" . Break-even Point / Secuil de rentabilité : -6 äÞØÉ ÇáÊÚÇÏá " ÍÌã ÇáãÈ*ÚÇÊ ÇáÐ* ÊÊÓÇæì ÚäÏå ÇáÅ*ÑÇÏÇÊ æÇáãÕÑæÝÇÊ" . Contract Audit / Audit des contrast : -7 ÑÞÇÈÉ ÚÞæÏ ÇáÊÍÞÞ ãä ÓáÇãÉ ÇäÊÙÇã*É ÈäæÏ ÇáÚÞÏ æÝÞÇ ááÊÔÑ*ÚÇÊ ÇáäÇÝÐÉ áÇáÊÒÇã ÇáÊÚÇÞÏ*ä ÈÔÑæØ ÇáÚÞÏ . Capital Expenditures / Dépenses en Capital : -8 äÝÞÇÊ ÑÃÓãÇá*É " ÃãæÇá ÊÕÑÝ Ý* ÓÈ*á ÇáÍÕæá Úáì ÃÕæá ËÇÈÊÉ" Cash Account Basis / Systéme de gestion : -9 ÇáÃÓÇÓ ÇáäÞÏ* " ÞÇÚÏÉ ãÍÇÓÈ*É *Êã Úáì ÃÓÇÓåÇ ÊÓÌ*á Å*ÑÇÏÇÊ æÇáãÕÑæÝÇÊ ÇáÊ* Êã ÞÈÖåÇ Ãæ ÏÝÚåÇ ÝÚáÇ ÈÛÖ ÇáäÙÑ Úä ÇáãÏÉ ÇáãÇá*É ÇáÊ* ÊÎÕåÇ" . Cost Accounting / Comptabilité analytique : -10 ãÍÇÓÈÉ ÇáÊßÇá*Ý " ÃÍÏ ÝÑæÚ ÇáãÍÇÓÈÉ ÍÊì *Úä* ÈÊÍÏ*Ï ÊßáÝÉ ÇáãäÊÌÇÊ æÇáÎÏãÇÊ" . Capital Profits / Plus-Value en Capital : -11 ÃÑÈÇÍ ÑÃÓãÇá*É " ÃÑÈÇÍ äÇÊÌÉ Úä È*Ú Çáßá ÈÃßËÑ ãä Þ*ãÊå ÇáÏÝÊÑ*É" Contingent Liabilities / Dettes éventuells : -12 ãØáæÈÇÊ ÇáÎÕæã ãÍÊãáÉ " ÃÚÈÇÁ ãÇá*É Û*Ñ ãÄßÏÉ ãÓÊÍÞÉ ááÛ*Ñ Úáì ãäÔÃÉ ãä ÇáÕÚÈ ÊÍÏ*Ï Þ*ãÊåÇ ÚäÏ ÅÚÏÇÏ Çáã*ÒÇä*É" . Creditors / Créanciers : -13 ÏÇÆäæä " ÌåÇÊ ÊÞÏã ááãäÔÃÉ ÓáÚÇ æÎÏãÇÊ ãÞÇÈá ãÈÇáÛ ãÇá*É ãÚ*äÉ ÊáÊÒã ÈåÇ ÇáãäÔÃÉ æÊÓÏÏ Ý* æÞÊ áÇÍÞ" . Capital Formation / Formation du Capital : -14 ÇáÊßæ*ä ÇáÑÃÓãÇá* " Þ*ãÉ ÇáÅÖÇÝÇÊ ÇáÊ* ÊÊã Úáì ÇáÃÕæá ÈÇÓÊËäÇÁ ÔÑÇÁ ÇáÃÑÖ æÞ*ãÉ ÇáÃÕæá ÇáÞÇÆãÉ ÇáÞÏ*ãÉ æÇáÒ*ÇÏÉ Ý* Þ*ãÉ ÇáãÎÒæä" . Compliance Audit / Contrôle |
ÇáÓÇÚÉ ÇáÂä 12:18 PM |
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