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بَياناتُ المُحاسَبَةِ
 
Accounting Statements
 
Accounting statements are the end product of the accounting process. The two most important are the income statement and the balance sheet, which are used to convey to management and interested outsiders a concise picture of the profitability and financial position of a business.
 
بَياناتُ المُحاسَبَةِ هي آخرُ ما يَنْتُجُ في عَمَلِيَّةِ المُحاسَبَةِ. وإِنَّ أَهَمَّ هذِه البَياناتِ هو بيانُ الأَرْباحِ والخَسائِرِ والميزانِيَّةُ العامَّةُ المُسْتَعْمَلَةُ لِبَيانِ صورَةٍ مُخْتَصَرَةٍ وكامِلَةٍ عنِ الحالَةِ المالِيَّةِ والرِّبْحِيَّةِ إلى إدارَةِ المُنْشَأَةِ التِّجارِيَّةِ وإلى الأَشْخاصِ الآخَرينَ المُهْتَمّينَ بهذِهِ المُنْشَأَةِ.