تصنيف القوائم المالية
Financial statements become more useful when the individual items are classified into المجموعات الهامة significant groups for المقارنات comparison and التحليل المالي financial analysis.
The classifications relating to the balance sheet will be discussed in this section, while the classification of the income statement will be shown in a later chapter.


The Balance Sheet


The balance sheet becomes a more useful statement for comparison and financial analysis if the asset and liability groups are classified.


For example, an important index of the financial state of a business, derivable from the classified balance sheet, is the ratio of current assets to current liabilities.


This current ratio should generally be at least 2:1; that is, current assets should be twice current liabilities. For our purposes, we will designate the following classifications.











Current Assets
الاصول الجارية
Assets التوقع المعقول reasonably expected to be converted into cash or used in the العمليات الجارية current operation of the business (generally taken as one year). Examples are Cash, سندات القبضnotes receivable, حساب الذمم المدينة accounts receivable, المخزون inventory, and المصاريف المدفوعة مقدما prepaid expenses.
الاصول الجارية : النقدية أوالحسابت المستخدمة في العمليات الجارية ( حسابات يمكن تحول لنقدية في الاجل القريب ) مثل : النقدية , سندات القبض , حسابت الذمم المدينة ( العملاء / المدينون ) , المخزون , المصاريف المدفوعة مقدما.
Note receivable noun [C]
(Accounting)
A note relating to an amount of money that a company is owed


Property, plant and equipment
الملكيات و المباني و الاجهزة
Long-lived assets
الاصول طويلة الامد
Used in the production of goods or services. These assets, sometimes called:
Fixed assets الاصول الثابتة or المباني plant assets are used in the operation of the business rather than being held for sale, as are inventory items.


Other Assets
الاصول الاخري
Various assets other than current assets, fixed assets, or assets
To which specific captions are given.
For instance, the caption الاستثمارات “Investments” would be used if مبالغ كبيرة (ارقام لها اهمية) significant sums تم استثمارها were invested.




Often companies show a caption for:
الاصول المعنوية intangible assets such as براءات الاختراع patents or حسن النية goodwill.
In other cases, there may be a separate caption for:
التهم المرجئة deferred charges.
If, however, the amounts are not large in relation to total assets, the various items may be grouped under one caption, “Other Assets.”
Current Liabilities
الخصوم الجارية
Debts that must be satisfied from current assets within the next operating period, usually one year.
الخصوم الجارية هي ديون يتم الوفاء بها من الاصول الجارية خلال فترة التشغيل التالية عادة سنة .
Examples are حساب الذمم الدائنة (الموردين / الدائنون) accounts payable, سندات الدفع notes payable, the الجزء الحالي current portion of الديون طويلة المدي long-term debt, and بنود الاستحقاقات الاخرى المختلفة various accrued items such as المرتبات المستحقة salaries payable and ضرائب مستحقة taxes payable.


Long-term liabilities
الالتزامات طويلة الاجل
Liabilities that are payable مابعد beyond the next year
التزامات سيتم سدادها الي ما بعد العام التالي
The most common examples are أو الفوائد الدائنة أو سندات الدفع السندات الحكومية bonds payable and الرهونات واجبة الدفع mortgages payable.
Payable: that should be paid:
Interest payments are payable monthly.
Bond :
* - Commerce certificate issued by a government or a company promising to repay borrowed money at a fixed rate of interest.
* - Law deed binding a person to make payment to another.
Mortgagor:
A person or company that يستعير borrows money to لشراء ملكية buy property: The term ends when theالراهن mortgagor hasأعاد دفع repaid the القرض loan.