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Accruals
التّراكمات (al-tarakumāt) is the plural feminine form meaning 'accruals' or 'accumulations,' primarily used in financial, accounting, and business contexts to refer to amounts that have accumulated or built up over time. This word is commonly employed in modern Arabic business and financial terminology to describe outstanding liabilities, accumulated expenses, or periodic accruals under the accrual accounting method.
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تُظهر الميزانية العمومية التراكمات المالية للشركة خلال السنة المالية.
Tuẓhir al-mīzāniyya al-'umumiyya al-tarakumāt al-māliyya li-al-sharika khilāl al-sana al-māliyya.
The balance sheet shows the company's financial accruals during the fiscal year.
يجب على المحاسب تسجيل جميع التراكمات المستحقة قبل إغلاق الحسابات.
Yajib 'alá al-muhāsib tasjīl jamī' al-tarakumāt al-mustahaqqa qabla 'ighlāq al-hisābāt.
The accountant must record all accrued amounts before closing the accounts.
تعاني الشركة من تراكمات ديون كبيرة نتيجة لعدم سداد العملاء.
Ta'āni al-sharika min tarakumāt duyūn kabīra natīja li-'adam sadād al-'umālā'.
The company is suffering from large debt accruals as a result of client non-payment.
التراكمات المحاسبية تساعد في الحصول على صورة مالية دقيقة للمؤسسة.
Al-tarakumāt al-muhāsibiyya tusā'id fī al-husūl 'alá sūra māliyya daqīqa li-al-mu'assasa.
Accounting accruals help in obtaining an accurate financial picture of the institution.
قامت الإدارة بمراجعة التراكمات المستحقة للموظفين من رواتب وتعويضات.
Qāmat al-'idāra bi-murāja'at al-tarakumāt al-mustahaqqa li-al-muwazzafīn min rawātib wa-ta'wīdāt.
The management reviewed the accrued amounts owed to employees in salaries and benefits.
In modern Arabic business and financial contexts, particularly in Gulf countries and throughout the Arab world where accounting practices follow international standards, التراكمات has become essential terminology for financial professionals. This word reflects the adoption of contemporary accounting methods in Arabic-speaking regions, showing how classical Arabic roots are adapted to modern financial realities. Understanding this term is crucial for anyone engaged in Middle Eastern business environments where formal financial reporting is required.
This word is primarily used in formal accounting, finance, and business contexts rather than everyday conversational Arabic. Remember that it appears in its plural feminine form (التراكمات), so when referencing single accruals, you may use the singular form. Pay attention to context—while it can mean general 'accumulations,' in business settings it specifically refers to accrued financial amounts. Don't confuse it with تراجع (retreat/withdrawal), which shares similar root letters but has a very different meaning.
التراكمات (al-tarakumāt) is a crucial term in modern Arabic business and accounting vocabulary. The word literally translates to 'accruals' or 'accumulations' and is widely used by financial professionals, accountants, and business managers across the Arab world.
In accounting terminology, التراكمات refers to amounts that have accumulated over time but may not have been paid or collected yet. These are fundamental to the accrual accounting method, which recognizes revenues and expenses when they are earned or incurred, rather than when cash is actually exchanged. This concept is essential for accurate financial reporting and is mandated by International Financial Reporting Standards (IFRS), which are increasingly adopted throughout the Middle East and Arab regions.
التراكمات is the plural feminine form of the noun تراكم (tarakum). It is derived from the Arabic root ر-ك-م (r-k-m), which means 'to pile up' or 'to accumulate.' The feminine plural form is used because in Arabic, the word تراكمات refers to a collection of amounts or balances, which takes the feminine grammatical form. When discussing a single accrual, you would use الاستحقاق (al-istihqāq) or تراكم واحد (one accumulation), though التراكمات is the standard plural form used in accounting documents.
التراكمات appears frequently in several accounting scenarios:
Financial Statements: Companies use التراكمات when preparing balance sheets and income statements. Common types include:
Financial Reporting: During the closing process at the end of an accounting period, accountants must identify and record all outstanding التراكمات to ensure the financial statements reflect the true financial position of the organization.
Audit and Compliance: External auditors examine التراكمات carefully to verify that all liabilities and receivables are properly recorded in accordance with accounting standards.
In practical business settings throughout the Arab world, understanding التراكمات is critical:
You will frequently encounter التراكمات in professional Arabic business contexts with phrases such as:
To fully grasp التراكمات, it's helpful to understand related terms:
The adoption of التراكمات in Arabic business vocabulary reflects the modernization of Arab economies and their integration into the global financial system. As more multinational companies operate in the Arab world and Arab companies expand internationally, understanding contemporary financial terminology in Arabic has become indispensable. Business schools and accounting institutes throughout the Middle East and North Africa now teach التراكمات as a core concept in their curricula.
When learning التراكمات, remember that:
التراكمات is an indispensable term for anyone engaged in Arabic business, accounting, or finance. As Arab economies continue to globalize and adopt international accounting standards, mastery of terminology like التراكمات becomes increasingly valuable for professionals seeking to excel in the region's growing financial sector.