ورود به سایت جستجو
09/19/2017 - سه شنبه 28 شهريور 1396

اوقات شرعی

امروز : 28/6/1396 (هـ.ش)
برابر با 26 ذى الحجه 1438 (هـ.ق)
اذان صبح 05:23:49
طلوع آفتاب 06:49:40
اذان ظهر 12:58:14
غروب آفتاب 19:06:13
اذان مفرب 19:23:19

طول = 51.41 و عرض =35.7

Administrative Terms

Term

Definition

budget

According to common people, the budget is income and expenditure. /budget is a general plan written in financial terms through which an ongoing program is executed for a specific period of time. /budget is a quantitative or financial explanation of a policy which is to be followed through over a specific period of time in the future to reach certain goals. /budget is a general term for a financial program designed for a limited period of time and governmental budget constitutes of an evaluation of costs and projection of incomes for a future period in which the previous and current fiscal year definitive incomes and costs are presented. /budget is a plan for providing the government or a profit firm’s expenditures over a particular period of time. /budget is a method for determining what course of actions should be taken. /budget includes the influx of revenues into and outflow of expenditure from the business unit. /budget is a tool for the government to achieve its goals in economic development and growth. /budget is a document in which the government economic, social and cultural activities are projected for a whole year. /budget is a financial plan or program for a particular period of time

delinquent documents

The unpaid papers of financial value like cheque, promissory note and etc

Capital

Capital is a vague term which depending on the situation has different meanings. In general, capital is an account of the financial resources available for use. In the case of public stock companies, the capital is calculated by multiplying the total number of ordinary shares published by 1000 which is the nominal value of each share to gain the capital of the public stock company in Rials

Balance sheet

It is one the financial statements of a company which determines the assets, debts and shareholders dues in a particular time. The assets are indicated at the right side of the balance sheet, and debts and shareholders dues at the left side. The sum of assets should always be equal to the sum of debts plus shareholders dues. A joint balance sheet means that the business unit is comprised of several companies instead of a single one

Retained earnings

It is a percentage of a company’s profit which has not been paid off as dividend and the company has held it for investing in its major activities or paying off debts. The retained earnings are written on the left side of the balance sheet, under the shareholder's dues. The payable dividend to the shareholders is calculated by adding the net profit to, or subtracting the net loss from the retained earnings at the beginning of a period

Goodwill

The surplus of the buying price in comparison to the assets market value is called the goodwill. Accountants register the goodwill as a surplus in the financial statements. The market determines the worth of a business unit. The goodwill is created when the price paid to overtake the business unit is greater than its assets and debts value. A lively workforce, permanent customers, a good position in the market and else could be the reason for this difference in price

Dividend payout ratio

It is a percentage of the income paid as a dividend to the shareholders. It is calculated by dividing the dividend by the total earning of each share in a year. Or dividing the total dividend to net income. This ratio indicates to which extent the dividend can be paid from the earnings. The matured companies usually have a high ratio

Social security

Includes giving service in times of accidents, illness, and pregnancy and meeting the costs of disability, retirement salaries and death and paying sustenance to the unemployed insured according to social welfare law

Delinquent debt

The amount of past-due debt which its payment has been delayed

Trade Act

A set of laws and regulations pertaining to business relations between real and legal persons

Labor law

A set of rules and regulations pertaining to relations between the employee/ the employer and the government regarding labor contracts and other issues related to employment

Joint stock companies

The companies which their capital at the time of establishment has been provided solely by the founders

Limited liability

A joint stock company is comprised of at least one shareholder and act according to the law and its capital is guaranteed and paid by the shareholders and each partner liability is limited to the amount of their share

Joint and several

It is a kind of company in which each of the partners is liable for paying all the company debts to the creditors and in other words has the right to demand the entire sum outstanding to their credit from the partners

Declared turnover tax

The tax which is applied to the tax return income of those liable to taxation and is declared by the payers

Diagnostic tax

The tax which is determined by the inspection of tax collectors and is declared by the tax diagnostic statement

Tax exemption

The amount of income or taxable which are exempted from taxation by the direct taxation law

Withholding tax

It is the tax taken out from people’s wages by the payer of the wages according to related income tax laws

The law

A set of mandatory tasks, duties, and regulations which are recognized to establish order in human societies

The proceedings

A written record of all the issues discussed in a meeting explaining its goals and mandates which can be a reliable reference in the future

statute

The law regulated for administrating a political or social organization

regulations

A set of internal principles and laws provided by a company to regulate its affairs

Extraordinary general meeting

...A meeting of the shareholders with special powers that includes statute change, disbanding the company and

Extraordinarily held general meeting

The same ordinary general meeting held at a different time than designated

Ordinary general meeting

The ordinary general meeting should be held at the time specified in the statute to review the balance sheet and profit/loss statement of the previous fiscal year and reviewing the manager or inspector(s)’s report and other affairs related to the fiscal year's financial statements

contract

The agreement between two or more persons to do work or fulfill a commitment

project

A particular process which includes a set of coordinated and controlled activities within a starting and finishing time

activity

is one of the components constituting a task

task

Is part of mental or physical activities assigned to a person in an organization

job

Is similar and related tasks a person has in return for receiving salary and benefits

profession

Is a group of similar jobs

Job description

Is a summary of information related to a particular job

occupation

Is the organizational position of a person

qualifications

The jobs and information gained from analyzing the job

employer

Is a real or legal person who the insured works on his/her account or by his/her order. All the persons administrating a workshop as a manager or a person in charge are representatives of the employer. The employer is responsible for carrying out all the obligations they take benefitting the insured

contractor

In income tax terminology, a person who by signing a contract commits to undertake to construct a building or provide and deliver a commodity against a particular amount of money and profit

Managing contract

A contract which is provided at the start of a project design by the designing (consulting) engineer and then through bidding is assigned to the contractor by the employer

Good performance guaranty

According to the contents of the article 35 of the general contract conditions (pertaining to construction and installation contracts relating to development plans), 10 percent of the contractor net cost statement is subtracted and held in a separate account by the employer as a guaranty of good performance

deductibles

The money that is deducted from the payments to real persons and depending on the case and according to related laws is paid to the related organizations or will be returned to those persons

Certificate of liquidation

A certificate of the payment of all the debts up to the included date and can be issued for tax debts, insurance or taxes on property renovation

Directive and instructions

Directives are composed and issued by the managers in organizations or departments to enforce the regulations. Instructions are issued as a guideline for performing the assigned tasks and in some cases depending on the law, the issuance of instructions are assigned to the cabinet or ministries or other organizations

Manager information

Name, Surname, address, and occupation of the managers of legal entities and is included in tax forms of the holders of authorized signature

résumé

A form containing the educational and professional background and previous jobs and occupations of the employees

Human resources management

Is the human aspect of management and the most important factor in quantitative and qualitative improvement of the organization

Social goal

Social goal is feeling responsible towards society needs and improving the reputation of the organization and its employees

Obligational goal

Is feeling responsible for the task assigned to human resource department of the organization

Individual goal

Is feeling responsible for the personal goals of the employees

Organizational goal

Is feeling responsible for organizational goals with regards to available human resource commitment and expertise