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arabe vers anglais: Sample Accounting Translation General field: Affaires / Finance Detailed field: Comptabilité
Texte source - arabe تقوم العديد من المنشات في مختلف أرجاء العالم بإعداد وعرض البيانات المالية للمستخدمين
الخارجيين. ورغم أنه قد يبدو أن تلك البيانات متشابهة بين بلد وأخر، إلا أن هناك اختلافات
بينها. هذه الاختلافات قد ترجع إلى اختلاف الظروف الاجتماعية والاقتصادية والقانونية من بلد
إلى آخر آما قد ترجع تلك الاختلافات إلى إن آل دولة تأخذ في اعتبارها احتياجات مختلف فئات
مستخدمي البيانات المالية عند وضع متطلبات إعداد البيانات المالية محليا.
ولقد أدى اختلاف تلك الظروف إلى استخدام تعاريف متعددة لعناصر البيانات المالية
آالموجودات والمطلوبات وحقوق الملكية والدخل والمصروفات آما أدت تلك الظروف إلى
استخدام معايير مختلفة للاعتراف ببنود البيانات المالية وتفضيل أسس مختلفة للقياس يضاف
إلى ذلك تأثر نطاق البيانات المالية والافصاحات الواردة بتلك البيانات لتحقيق بنود البيانات
المالية، وفي تفضيل أسس مختلفة للقياس.
وتعمل لجنة معايير المحاسبة الدولية جاهدة على تضييق نطاق تلك الاختلافات عن طريق
السعي إلى إحداث نوع من التوافق والتنسيق بين التشريعات والمعايير المحاسبية والإجراءات
المتعلقة بإعداد وعرض البيانات المالية. وتعتقد اللجنة أنه يمكن تحقيق المزيد من التوافق عن
طريق الترآيز على البيانات المالية التي تعد بهدف توفير معلومات تفيد في اتخاذ القرارات
الاقتصادية .
ويعتقد مجلس إدارة لجنة معايير المحاسبة الدولية بأن البيانات المالية التي يتم إعدادها
لتحقيق هذا الهدف تلبي الاحتياجات المشترآة لمعظم المستخدمين. ويرجع ذلك إلى أن غالبية
المستخدمين يقومون باتخاذ قرارات اقتصادية
Traduction - anglais Many organizations around the word prepare and present financial statements for external users. Despite the fact that these statements might seem similar, there are many differences among them. The differences might be due to different social, economic and legal circumstances between the countries, in addition to the fact that each country takes into consideration the needs of the various groups of financial statement users when setting the criteria to prepare the financial statements locally.
The different situations led to using many definitions to various elements of the financial statements such as assets, liabilities, equity, income, expenses. This has led the use of different standards to assess the elements of the financial statements and preferring different basses for measurement, in addition to the impact of
Preface
Financial statements are prepared and presented for external users by many enterprises around the world. Although such financial statements may appear similar from country to country, there are differences which have probably been caused by a variety of social, economic and legal circumstances and by different countries having in mind the needs of different users of financial statements when setting national requirements.
These different circumstances have led to the use of a variety of definitions of the elements of financial statements; that is, for example, assets, liabilities, equity, income and expenses. They have also resulted in the use of different criteria for the recognition of items in the financial statements and in a preference for different bases of measurement. The scope of the financial statements, and the disclosures made in them have also been affected.
The International Accounting Standards Committee (IASC) is committed to narrowing these differences by seeking to harmonize regulations, accounting standards and procedures relating to the preparation and presentation of financial statements. It believes that further harmonization can best be pursued by focusing on financial statements that are prepared for the purpose of providing information that is useful in making economic decisions.
The Board of IASC believes that financial statements prepared for this purpose meet the common needs of most users. This is because nearly all users are making economic decisions, for example.
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Études de traduction
Master's degree - NEIU
Expérience
Années d'expérience en traduction : 22. Inscrit à ProZ.com : Jun 2010.
I am a trilingual Arabic <>English<>French translator and interpreter based in the United States. I have a Masters degree and I am a member of The American Translators Association, The National Association of Judiciary Interpreters and Translators, as well as other local and regional professional translators organizations. I have been translating for over 13 years in the language combination (Arabic, English, French). I am fluent in four dialects of Arabic, French and English with a strong background in Finance, Legal, technical, marketing and medical translation. I am very knowledgeable of cultural nuances for the language combinations I work with as I travel regularly to countries where those languages are spoken.
I use Trados 2014, MemoQ2015, Wordfast Pro3 and Fluency2013. I am willing to invest in and learn additional CAT tools if needed for larger projects. I am also very comfortable with technology and additional software that might be required for projects including DTP software such as Adobe Illustrator.
I have many satisfied clients whom I have worked with for many years spanning across many sectors and geographies. I always strive to provide the best service for my clients while meeting deadlines, and providing an accurate, reliable and professional translation for every project I am involved in. I have worked with, and led translators' teams when required by clients.
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