[ { "code": 1, "accountName": "Assets", "type": "Assets", "description": "Economic resources controlled by the company as a result of past events.", "parentAccountCode": null, "acceptPayments": "No", "accountNameAr": "الأصول", "typeAr": "الأصول", "descriptionAr": "الموارد الاقتصادية التي تسيطر عليها الشركة نتيجة لأحداث سابقة.", "parentAccountCodeAr": null, "acceptPaymentsAr": "لا", "canBeDeleted": false, "charts": [ { "code": 11, "accountName": "Current Assets", "type": "Current Assets", "description": "Assets expected to be converted to cash within one year.", "parentAccountCode": "1", "acceptPayments": "No", "accountNameAr": "الأصول المتداولة", "typeAr": "الأصول المتداولة", "descriptionAr": "الأصول المتوقع تحويلها إلى نقد خلال سنة واحدة.", "parentAccountCodeAr": "1 - الأصول", "acceptPaymentsAr": "لا", "canBeDeleted": false, "charts": [ { "code": 1101, "accountName": "Cash and Cash equivalents", "type": "Cash and Cash equivalents", "description": "Includes cash on hand, bank balances, and other highly liquid investments.", "parentAccountCode": "11", "acceptPayments": "Yes", "accountNameAr": "النقد وما يعادله", "typeAr": "النقد وما يعادله", "descriptionAr": "يشمل النقد في الصندوق والأرصدة البنكية والاستثمارات الأخرى عالية السيولة.", "parentAccountCodeAr": "11 - الأصول المتداولة", "acceptPaymentsAr": "نعم", "canBeDeleted": false, "charts": [ { "code": 110101, "accountName": "Bank Balance", "type": "Bank Balance", "description": "Funds held in bank accounts.", "parentAccountCode": "1101", "acceptPayments": "Yes", "accountNameAr": "رصيد البنك", "typeAr": "النقد وما يعادله", "descriptionAr": "الأموال المودعة في الحسابات البنكية.", "parentAccountCodeAr": "1101 - النقد وما يعادله", "acceptPaymentsAr": "نعم", "canBeDeleted": true, "charts": [ { "code": 11010101, "accountName": "checking account", "type": "checking account", "description": "Funds held in checking accounts.", "parentAccountCode": "110101", "acceptPayments": "Yes", "accountNameAr": "حساب جاري", "typeAr": "النقد وما يعادله", "descriptionAr": "الأموال المحتفظ بها في الحسابات الجارية.", "parentAccountCodeAr": "110101 - رصيد البنك", "acceptPaymentsAr": "نعم", "canBeDeleted": true }, { "code": 11010102, "accountName": "savings account", "type": "savings account", "description": "Funds held in savings accounts.", "parentAccountCode": "110101", "acceptPayments": "Yes", "accountNameAr": "حساب توفير", "typeAr": "النقد وما يعادله", "descriptionAr": "الأموال المحتفظ بها في حسابات التوفير.", "parentAccountCodeAr": "110101 - رصيد البنك", "acceptPaymentsAr": "نعم", "canBeDeleted": true } ] }, { "code": 110102, "accountName": "E-Wallet Balance", "type": "E-Wallet Balance", "description": "Funds held in electronic wallets.", "parentAccountCode": "1101", "acceptPayments": "Yes", "accountNameAr": "رصيد المحفظة الإلكترونية", "typeAr": "النقد وما يعادله", "descriptionAr": "الأموال المحتفظ بها في المحافظ الإلكترونية.", "parentAccountCodeAr": "1101 - النقد وما يعادله", "acceptPaymentsAr": "نعم", "canBeDeleted": true }, { "code": 110103, "accountName": "Short Terms Bonds/Certificates", "type": "Short Terms Bonds/Certificates", "description": "Investments in short-term bonds or certificates.", "parentAccountCode": "1101", "acceptPayments": "No", "accountNameAr": "سندات/شهادات قصيرة الأجل", "typeAr": "النقد وما يعادله", "descriptionAr": "استثمارات في سندات أو شهادات قصيرة الأجل.", "parentAccountCodeAr": "1101 - النقد وما يعادله", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 110104, "accountName": "Petty cash", "type": "Petty cash", "description": "A small amount of cash on hand for minor expenses.", "parentAccountCode": "1101", "acceptPayments": "Yes", "accountNameAr": "صندوق النثرية", "typeAr": "صندوق النثرية", "descriptionAr": "مبلغ صغير من النقد المتاح للمصروفات البسيطة.", "parentAccountCodeAr": "1101 - النقد وما يعادله", "acceptPaymentsAr": "نعم", "canBeDeleted": true }, { "code": 110105, "accountName": "main cash", "type": "main cash", "description": "Main cash reserve of the company.", "parentAccountCode": "1101", "acceptPayments": "Yes", "accountNameAr": "النقدية الرئيسية", "typeAr": "النقد وما يعادله", "descriptionAr": "الخزينة النقدية الرئيسية للشركة.", "parentAccountCodeAr": "1101 - النقد وما يعادله", "acceptPaymentsAr": "نعم", "canBeDeleted": true } ] }, { "code": 1102, "accountName": "Accounts receivable", "type": "Accounts receivable", "description": "Money owed to the company by its customers.", "parentAccountCode": "11", "acceptPayments": "Yes", "accountNameAr": "الذمم المدينة", "typeAr": "الذمم المدينة", "descriptionAr": "الأموال المستحقة للشركة من قبل عملائها.", "parentAccountCodeAr": "11 - الأصول المتداولة", "acceptPaymentsAr": "نعم", "canBeDeleted": false, "charts": [ { "code": 110201, "accountName": "local trade receivables", "type": "local trade receivables", "description": "Receivables from local sales.", "parentAccountCode": "1102", "acceptPayments": "Yes", "accountNameAr": "الذمم المدينة التجارية المحلية", "typeAr": "الذمم المدينة", "descriptionAr": "المبالغ المستحقة من المبيعات المحلية.", "parentAccountCodeAr": "1102 - الذمم المدينة", "acceptPaymentsAr": "نعم", "canBeDeleted": true }, { "code": 110202, "accountName": "international trade receivables", "type": "international trade receivables", "description": "Receivables from international sales.", "parentAccountCode": "1102", "acceptPayments": "Yes", "accountNameAr": "الذمم المدينة التجارية الدولية", "typeAr": "الذمم المدينة", "descriptionAr": "المبالغ المستحقة من المبيعات الدولية.", "parentAccountCodeAr": "1102 - الذمم المدينة", "acceptPaymentsAr": "نعم", "canBeDeleted": true }, { "code": 110203, "accountName": "Retention Receivables", "type": "Retention Receivables", "description": "Amount retained by customers until contract completion.", "parentAccountCode": "1102", "acceptPayments": "No", "accountNameAr": "مستحقات محتجزة", "typeAr": "الذمم المدينة", "descriptionAr": "المبالغ المحتجزة من قبل العملاء حتى إتمام العقد.", "parentAccountCodeAr": "1102 - الذمم المدينة", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 110204, "accountName": "Provision for Doubtful Debts", "type": "Provision for Doubtful Debts", "description": "An estimation of the receivables that may not be collected.", "parentAccountCode": "1102", "acceptPayments": "No", "accountNameAr": "مخصص الديون المشكوك في تحصيلها", "typeAr": "أصل مقابل", "descriptionAr": "تقدير للمبالغ المستحقة التي قد لا يتم تحصيلها.", "parentAccountCodeAr": "1102 - الذمم المدينة", "acceptPaymentsAr": "لا", "canBeDeleted": true } ] }, { "code": 1103, "accountName": "Staff Receivable/Advances", "type": "Staff Receivable/Advances", "description": "Advances or loans given to employees.", "parentAccountCode": "11", "acceptPayments": "No", "accountNameAr": "ذمم الموظفين/السلف", "typeAr": "الذمم المدينة", "descriptionAr": "السلف أو القروض الممنوحة للموظفين.", "parentAccountCodeAr": "11 - الأصول المتداولة", "acceptPaymentsAr": "لا", "canBeDeleted": true, "charts": [ { "code": 110301, "accountName": "employee advances", "type": "employee advances", "description": "General advances to employees.", "parentAccountCode": "1103", "acceptPayments": "No", "accountNameAr": "سلف الموظفين", "typeAr": "الذمم المدينة", "descriptionAr": "سلف عامة للموظفين.", "parentAccountCodeAr": "1103 - ذمم الموظفين/السلف", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 110302, "accountName": "Employee Housing Receivables", "type": "Employee Housing Receivables", "description": "Receivables related to employee housing.", "parentAccountCode": "1103", "acceptPayments": "No", "accountNameAr": "ذمم سكن الموظفين", "typeAr": "الذمم المدينة", "descriptionAr": "المبالغ المستحقة المتعلقة بسكن الموظفين.", "parentAccountCodeAr": "1103 - ذمم الموظفين/السلف", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 110303, "accountName": "Employee Salary Advance Receivables", "type": "Employee Salary Advance Receivables", "description": "Advances against future salaries.", "parentAccountCode": "1103", "acceptPayments": "No", "accountNameAr": "ذمم سلف رواتب الموظفين", "typeAr": "الذمم المدينة", "descriptionAr": "سلف على الرواتب المستقبلية.", "parentAccountCodeAr": "1103 - ذمم الموظفين/السلف", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 110304, "accountName": "Employee Other Advances Receivables", "type": "Employee Other Advances Receivables", "description": "Other types of advances to employees.", "parentAccountCode": "1103", "acceptPayments": "No", "accountNameAr": "ذمم سلف أخرى للموظفين", "typeAr": "الذمم المدينة", "descriptionAr": "أنواع أخرى من السلف للموظفين.", "parentAccountCodeAr": "1103 - ذمم الموظفين/السلف", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 110305, "accountName": "Employee Loan Receivable", "type": "Employee Loan Receivable", "description": "Formal loans provided to employees.", "parentAccountCode": "1103", "acceptPayments": "No", "accountNameAr": "قروض الموظفين المستحقة", "typeAr": "الذمم المدينة", "descriptionAr": "قروض رسمية مقدمة للموظفين.", "parentAccountCodeAr": "1103 - ذمم الموظفين/السلف", "acceptPaymentsAr": "لا", "canBeDeleted": true } ] }, { "code": 1104, "accountName": "other receivables", "type": "other receivables", "description": "Non-trade receivables.", "parentAccountCode": "11", "acceptPayments": "No", "accountNameAr": "ذمم مدينة أخرى", "typeAr": "الذمم المدينة", "descriptionAr": "ذمم مدينة غير تجارية.", "parentAccountCodeAr": "11 - الأصول المتداولة", "acceptPaymentsAr": "لا", "canBeDeleted": false }, { "code": 1105, "accountName": "Advance to Suppliers", "type": "Advance to Suppliers", "description": "Payments made to suppliers before receiving goods or services.", "parentAccountCode": "11", "acceptPayments": "No", "accountNameAr": "دفعات مقدمة للموردين", "typeAr": "مصروفات مدفوعة مقدما", "descriptionAr": "دفعات للموردين قبل استلام البضائع أو الخدمات.", "parentAccountCodeAr": "11 - الأصول المتداولة", "acceptPaymentsAr": "لا", "canBeDeleted": true, "charts": [ { "code": 110501, "accountName": "Advances to Local Suppliers", "type": "Advances to Local Suppliers", "description": "Payments made to local suppliers before receiving goods or services.", "parentAccountCode": "1105", "acceptPayments": "No", "accountNameAr": "دفعات مقدمة للموردين المحليين", "typeAr": "مصروفات مدفوعة مقدما", "descriptionAr": "دفعات للموردين المحليين قبل استلام البضائع أو الخدمات.", "parentAccountCodeAr": "1105 - دفعات مقدمة للموردين", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 110502, "accountName": "Advances to Foreign Suppliers", "type": "Advances to Foreign Suppliers", "description": "Payments made to foreign suppliers before receiving goods or services.", "parentAccountCode": "1105", "acceptPayments": "No", "accountNameAr": "دفعات مقدمة للموردين الأجانب", "typeAr": "مصروفات مدفوعة مقدما", "descriptionAr": "دفعات للموردين الأجانب قبل استلام البضائع أو الخدمات.", "parentAccountCodeAr": "1105 - دفعات مقدمة للموردين", "acceptPaymentsAr": "لا", "canBeDeleted": true } ] }, { "code": 1106, "accountName": "Bank Deposits", "type": "Bank Deposits", "description": "Deposits held with banks as security or margin.", "parentAccountCode": "11", "acceptPayments": "No", "accountNameAr": "ودائع بنكية", "typeAr": "ودائع بنكية", "descriptionAr": "الودائع المحتفظ بها لدى البنوك كضمان أو هامش.", "parentAccountCodeAr": "11 - الأصول المتداولة", "acceptPaymentsAr": "لا", "canBeDeleted": true, "charts": [ { "code": 110601, "accountName": "Bank Guarantee Margin Deposit", "type": "Bank Guarantee Margin Deposit", "description": "Deposits held for bank guarantees.", "parentAccountCode": "1106", "acceptPayments": "No", "accountNameAr": "وديعة هامش الضمان البنكي", "typeAr": "ودائع بنكية", "descriptionAr": "الودائع المحتفظ بها للضمانات البنكية.", "parentAccountCodeAr": "1106 - ودائع بنكية", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 110602, "accountName": "Bank Others Cash Margin Deposit", "type": "Bank Others Cash Margin Deposit", "description": "Other cash margin deposits held with banks.", "parentAccountCode": "1106", "acceptPayments": "No", "accountNameAr": "وديعة هامش نقدي أخرى بالبنك", "typeAr": "ودائع بنكية", "descriptionAr": "ودائع هامش نقدي أخرى محتفظ بها لدى البنوك.", "parentAccountCodeAr": "1106 - ودائع بنكية", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 110603, "accountName": "Bank LC Cash Margin Deposit", "type": "Bank LC Cash Margin Deposit", "description": "Cash margin deposits held for Letters of Credit.", "parentAccountCode": "1106", "acceptPayments": "No", "accountNameAr": "وديعة هامش نقدي للاعتماد المستندي", "typeAr": "ودائع بنكية", "descriptionAr": "ودائع هامش نقدي محتفظ بها للاعتمادات المستندية.", "parentAccountCodeAr": "1106 - ودائع بنكية", "acceptPaymentsAr": "لا", "canBeDeleted": true } ] }, { "code": 1107, "accountName": "Prepaid expenses", "type": "Prepaid expenses", "description": "Expenses paid in advance for future benefits.", "parentAccountCode": "11", "acceptPayments": "No", "accountNameAr": "مصروفات مدفوعة مقدما", "typeAr": "مصروفات مدفوعة مقدما", "descriptionAr": "مصروفات مدفوعة مقدما لمنافع مستقبلية.", "parentAccountCodeAr": "11 - الأصول المتداولة", "acceptPaymentsAr": "لا", "canBeDeleted": true, "charts": [ { "code": 110701, "accountName": "Prepaid Office Rent", "type": "Prepaid Office Rent", "description": "Rent for office space paid in advance.", "parentAccountCode": "1107", "acceptPayments": "No", "accountNameAr": "إيجار مكتب مدفوع مقدما", "typeAr": "مصروفات مدفوعة مقدما", "descriptionAr": "إيجار مساحة المكتب المدفوع مقدما.", "parentAccountCodeAr": "1107 - مصروفات مدفوعة مقدما", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 110702, "accountName": "Prepaid Employee Medical Insurance", "type": "Prepaid Employee Medical Insurance", "description": "Medical insurance for employees paid in advance.", "parentAccountCode": "1107", "acceptPayments": "No", "accountNameAr": "تأمين طبي للموظفين مدفوع مقدما", "typeAr": "مصروفات مدفوعة مقدما", "descriptionAr": "التأمين الطبي للموظفين المدفوع مقدما.", "parentAccountCodeAr": "1107 - مصروفات مدفوعة مقدما", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 110703, "accountName": "Prepaid Employee Work Permit Fee", "type": "Prepaid Employee Work Permit Fee", "description": "Work permit fees for employees paid in advance.", "parentAccountCode": "1107", "acceptPayments": "No", "accountNameAr": "رسوم تصاريح عمل الموظفين مدفوعة مقدما", "typeAr": "مصروفات مدفوعة مقدما", "descriptionAr": "رسوم تصاريح العمل للموظفين المدفوعة مقدما.", "parentAccountCodeAr": "1107 - مصروفات مدفوعة مقدما", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 110704, "accountName": "Prepaid Other Insurances", "type": "Prepaid Other Insurances", "description": "Other insurance premiums paid in advance.", "parentAccountCode": "1107", "acceptPayments": "No", "accountNameAr": "تأمينات أخرى مدفوعة مقدما", "typeAr": "مصروفات مدفوعة مقدما", "descriptionAr": "أقساط تأمين أخرى مدفوعة مقدما.", "parentAccountCodeAr": "1107 - مصروفات مدفوعة مقدما", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 110705, "accountName": "Other Prepaid", "type": "Other Prepaid", "description": "Miscellaneous prepaid expenses.", "parentAccountCode": "1107", "acceptPayments": "No", "accountNameAr": "مدفوعات أخرى مقدما", "typeAr": "مصروفات مدفوعة مقدما", "descriptionAr": "مصروفات مدفوعة مقدما متنوعة.", "parentAccountCodeAr": "1107 - مصروفات مدفوعة مقدما", "acceptPaymentsAr": "لا", "canBeDeleted": true } ] }, { "code": 1108, "accountName": "Taxes Receivable", "type": "Taxes Receivable", "description": "Taxes paid that are expected to be refunded.", "parentAccountCode": "11", "acceptPayments": "No", "accountNameAr": "ضرائب مستحقة القبض", "typeAr": "ضرائب مستحقة القبض", "descriptionAr": "ضرائب مدفوعة من المتوقع استردادها.", "parentAccountCodeAr": "11 - الأصول المتداولة", "acceptPaymentsAr": "لا", "canBeDeleted": false, "charts": [ { "code": 110801, "accountName": "vat receivable", "type": "vat receivable", "description": "VAT paid on purchases that can be claimed back.", "parentAccountCode": "1108", "acceptPayments": "No", "accountNameAr": "ضريبة القيمة المضافة المستردة", "typeAr": "ضرائب مستحقة القبض", "descriptionAr": "ضريبة القيمة المضافة المدفوعة على المشتريات التي يمكن استردادها.", "parentAccountCodeAr": "1108 - ضرائب مستحقة القبض", "acceptPaymentsAr": "لا", "canBeDeleted": false, "charts": [ { "code": 11080101, "accountName": "local purchase vat", "type": "local purchase vat", "description": "VAT paid on local purchases.", "parentAccountCode": "110801", "acceptPayments": "No", "accountNameAr": "ضريبة القيمة المضافة للمشتريات المحلية", "typeAr": "ضرائب مستحقة القبض", "descriptionAr": "ضريبة القيمة المضافة المدفوعة على المشتريات المحلية.", "parentAccountCodeAr": "110801 - ضريبة القيمة المضافة المستردة", "acceptPaymentsAr": "لا", "canBeDeleted": false }, { "code": 11080102, "accountName": "international purchase vat", "type": "international purchase vat", "description": "VAT paid on international purchases.", "parentAccountCode": "110801", "acceptPayments": "No", "accountNameAr": "ضريبة القيمة المضافة للمشتريات الدولية", "typeAr": "ضرائب مستحقة القبض", "descriptionAr": "ضريبة القيمة المضافة المدفوعة على المشتريات الدولية.", "parentAccountCodeAr": "110801 - ضريبة القيمة المضافة المستردة", "acceptPaymentsAr": "لا", "canBeDeleted": true } ] } ] }, { "code": 1109, "accountName": "Inventories", "type": "Inventories", "description": "Goods held for sale in the ordinary course of business.", "parentAccountCode": "11", "acceptPayments": "No", "accountNameAr": "المخزون", "typeAr": "المخزون", "descriptionAr": "البضائع المحتفظ بها للبيع في سياق العمل العادي.", "parentAccountCodeAr": "11 - الأصول المتداولة", "acceptPaymentsAr": "لا", "canBeDeleted": false, "charts": [ { "code": 110901, "accountName": "inventory", "type": "inventory", "description": "General inventory of goods.", "parentAccountCode": "1109", "acceptPayments": "No", "accountNameAr": "المخزون", "typeAr": "المخزون", "descriptionAr": "المخزون العام من البضائع.", "parentAccountCodeAr": "1109 - المخزون", "acceptPaymentsAr": "لا", "canBeDeleted": false }, { "code": 110902, "accountName": "stock in hand", "type": "stock in hand", "description": "Physical stock readily available.", "parentAccountCode": "1109", "acceptPayments": "No", "accountNameAr": "المخزون المتوفر", "typeAr": "المخزون", "descriptionAr": "المخزون المادي المتاح بسهولة.", "parentAccountCodeAr": "1109 - المخزون", "acceptPaymentsAr": "لا", "canBeDeleted": false }, { "code": 110903, "accountName": "deferred service expense", "type": "deferred service expense", "description": "Costs incurred for services that will benefit future periods.", "parentAccountCode": "1109", "acceptPayments": "No", "accountNameAr": "مصروفات خدمة مؤجلة", "typeAr": "المخزون", "descriptionAr": "التكاليف المتكبدة للخدمات التي ستفيد الفترات المستقبلية.", "parentAccountCodeAr": "1109 - المخزون", "acceptPaymentsAr": "لا", "canBeDeleted": false }, { "code": 110904, "accountName": "contra asset", "type": "contra asset", "description": "An account that reduces the book value of an asset.", "parentAccountCode": "1109", "acceptPayments": "No", "accountNameAr": "أصل مقابل", "typeAr": "أصل مقابل", "descriptionAr": "حساب يخفض القيمة الدفترية للأصل.", "parentAccountCodeAr": "1109 - المخزون", "acceptPaymentsAr": "لا", "canBeDeleted": true } ] }, { "code": 1110, "accountName": "Investments", "type": "Investments", "description": "Short-term investments held by the company.", "parentAccountCode": "11", "acceptPayments": "No", "accountNameAr": "الاستثمارات", "typeAr": "الاستثمارات", "descriptionAr": "الاستثمارات قصيرة الأجل التي تحتفظ بها الشركة.", "parentAccountCodeAr": "11 - الأصول المتداولة", "acceptPaymentsAr": "لا", "canBeDeleted": true, "charts": [ { "code": 111001, "accountName": "Short Term Investment", "type": "Short Term Investment", "description": "Investments expected to be converted to cash within one year.", "parentAccountCode": "1110", "acceptPayments": "No", "accountNameAr": "استثمار قصير الأجل", "typeAr": "الاستثمارات", "descriptionAr": "الاستثمارات المتوقع تحويلها إلى نقد خلال سنة واحدة.", "parentAccountCodeAr": "1110 - الاستثمارات", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 111002, "accountName": "Other Investments", "type": "Other Investments", "description": "Other types of investments held by the company.", "parentAccountCode": "1110", "acceptPayments": "No", "accountNameAr": "استثمارات أخرى", "typeAr": "الاستثمارات", "descriptionAr": "أنواع أخرى من الاستثمارات التي تحتفظ بها الشركة.", "parentAccountCodeAr": "1110 - الاستثمارات", "acceptPaymentsAr": "لا", "canBeDeleted": true } ] } ] }, { "code": 12, "accountName": "Non Current Assets", "type": "Non Current Assets", "description": "Long-term assets not expected to be converted to cash within one year.", "parentAccountCode": "1", "acceptPayments": "No", "accountNameAr": "الأصول غير المتداولة", "typeAr": "الأصول غير المتداولة", "descriptionAr": "الأصول طويلة الأجل غير المتوقع تحويلها إلى نقد خلال سنة واحدة.", "parentAccountCodeAr": "1 - الأصول", "acceptPaymentsAr": "لا", "canBeDeleted": false, "charts": [ { "code": 1201, "accountName": "fixed asset", "type": "fixed asset", "description": "Tangible long-term assets used in business operations.", "parentAccountCode": "12", "acceptPayments": "No", "accountNameAr": "الأصول الثابتة", "typeAr": "الأصول الثابتة", "descriptionAr": "الأصول الملموسة طويلة الأجل المستخدمة في العمليات التجارية.", "parentAccountCodeAr": "12 - الأصول غير المتداولة", "acceptPaymentsAr": "لا", "canBeDeleted": true, "charts": [ { "code": 120101, "accountName": "Furniture & Fixture", "type": "Furniture & Fixture", "description": "Office furniture and fixtures.", "parentAccountCode": "1201", "acceptPayments": "No", "accountNameAr": "الأثاث والتجهيزات", "typeAr": "الأصول الثابتة", "descriptionAr": "أثاث وتجهيزات المكتب.", "parentAccountCodeAr": "1201 - الأصول الثابتة", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 120102, "accountName": "Equipments", "type": "Equipments", "description": "Company's machinery and equipment.", "parentAccountCode": "1201", "acceptPayments": "No", "accountNameAr": "المعدات", "typeAr": "الأصول الثابتة", "descriptionAr": "آلات ومعدات الشركة.", "parentAccountCodeAr": "1201 - الأصول الثابتة", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 120103, "accountName": "Building Improvements", "type": "Building Improvements", "description": "Enhancements made to buildings.", "parentAccountCode": "1201", "acceptPayments": "No", "accountNameAr": "تحسينات المباني", "typeAr": "الأصول الثابتة", "descriptionAr": "التحسينات التي تمت على المباني.", "parentAccountCodeAr": "1201 - الأصول الثابتة", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 120104, "accountName": "Motor Vehicles", "type": "Motor Vehicles", "description": "Company-owned vehicles.", "parentAccountCode": "1201", "acceptPayments": "No", "accountNameAr": "المركبات", "typeAr": "الأصول الثابتة", "descriptionAr": "المركبات المملوكة للشركة.", "parentAccountCodeAr": "1201 - الأصول الثابتة", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 120105, "accountName": "Accumulated Depreciation", "type": "Accumulated Depreciation", "description": "Total depreciation of fixed assets to date.", "parentAccountCode": "1201", "acceptPayments": "No", "accountNameAr": "الإهلاك المتراكم", "typeAr": "أصل مقابل", "descriptionAr": "إجمالي إهلاك الأصول الثابتة حتى تاريخه.", "parentAccountCodeAr": "1201 - الأصول الثابتة", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 120106, "accountName": "Computer Equipment", "type": "Computer Equipment", "description": "Company's computer hardware and related equipment.", "parentAccountCode": "1201", "acceptPayments": "No", "accountNameAr": "معدات الحاسوب", "typeAr": "الأصول الثابتة", "descriptionAr": "أجهزة الحاسوب والمعدات ذات الصلة بالشركة.", "parentAccountCodeAr": "1201 - الأصول الثابتة", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 120107, "accountName": "Leasehold Improvements", "type": "Leasehold Improvements", "description": "Improvements made to leased property.", "parentAccountCode": "1201", "acceptPayments": "No", "accountNameAr": "تحسينات عقود الإيجار", "typeAr": "الأصول الثابتة", "descriptionAr": "التحسينات التي تمت على الممتلكات المستأجرة.", "parentAccountCodeAr": "1201 - الأصول الثابتة", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 120108, "accountName": "Tools & Hardware", "type": "Tools & Hardware", "description": "Tools and hardware used in operations.", "parentAccountCode": "1201", "acceptPayments": "No", "accountNameAr": "الأدوات والمعدات", "typeAr": "الأصول الثابتة", "descriptionAr": "الأدوات والمعدات المستخدمة في العمليات.", "parentAccountCodeAr": "1201 - الأصول الثابتة", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 120109, "accountName": "Fixed Asset Unregister", "type": "Fixed Asset Unregister", "description": "Fixed assets not yet formally registered.", "parentAccountCode": "1201", "acceptPayments": "No", "accountNameAr": "أصول ثابتة غير مسجلة", "typeAr": "الأصول الثابتة", "descriptionAr": "الأصول الثابتة التي لم يتم تسجيلها رسميا بعد.", "parentAccountCodeAr": "1201 - الأصول الثابتة", "acceptPaymentsAr": "لا", "canBeDeleted": true } ] }, { "code": 1202, "accountName": "intangible asset", "type": "intangible asset", "description": "Non-physical assets such as software and licenses.", "parentAccountCode": "12", "acceptPayments": "No", "accountNameAr": "الأصول غير الملموسة", "typeAr": "الأصول غير الملموسة", "descriptionAr": "الأصول غير المادية مثل البرمجيات والتراخيص.", "parentAccountCodeAr": "12 - الأصول غير المتداولة", "acceptPaymentsAr": "لا", "canBeDeleted": true, "charts": [ { "code": 120201, "accountName": "software", "type": "software", "description": "Company's software assets.", "parentAccountCode": "1202", "acceptPayments": "No", "accountNameAr": "البرمجيات", "typeAr": "الأصول غير الملموسة", "descriptionAr": "أصول البرمجيات الخاصة بالشركة.", "parentAccountCodeAr": "1202 - الأصول غير الملموسة", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 120202, "accountName": "Goodwill", "type": "Goodwill", "description": "Value of the company's brand and reputation.", "parentAccountCode": "1202", "acceptPayments": "No", "accountNameAr": "الشهرة", "typeAr": "الأصول غير الملموسة", "descriptionAr": "قيمة العلامة التجارية للشركة وسمعتها.", "parentAccountCodeAr": "1202 - الأصول غير الملموسة", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 120203, "accountName": "Accumulated Amortization of Softwares", "type": "Accumulated Amortization of Softwares", "description": "Total amortization of software assets to date.", "parentAccountCode": "1202", "acceptPayments": "No", "accountNameAr": "الإطفاء المتراكم للبرمجيات", "typeAr": "أصل مقابل", "descriptionAr": "إجمالي إطفاء أصول البرمجيات حتى تاريخه.", "parentAccountCodeAr": "1202 - الأصول غير الملموسة", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 120204, "accountName": "licenses", "type": "licenses", "description": "Company's licenses and permits.", "parentAccountCode": "1202", "acceptPayments": "No", "accountNameAr": "التراخيص", "typeAr": "الأصول غير الملموسة", "descriptionAr": "تراخيص وتصاريح الشركة.", "parentAccountCodeAr": "1202 - الأصول غير الملموسة", "acceptPaymentsAr": "لا", "canBeDeleted": true } ] } ] } ] }, { "code": 2, "accountName": "Liability", "type": "Liability", "description": "The company's legal financial debts or obligations.", "parentAccountCode": null, "acceptPayments": "No", "accountNameAr": "الالتزامات", "typeAr": "الالتزامات", "descriptionAr": "الديون أو الالتزامات المالية القانونية للشركة.", "parentAccountCodeAr": null, "acceptPaymentsAr": "لا", "canBeDeleted": false, "charts": [ { "code": 21, "accountName": "Current Liability", "type": "Current Liability", "description": "Short-term obligations due within one year.", "parentAccountCode": "2", "acceptPayments": "No", "accountNameAr": "الالتزامات المتداولة", "typeAr": "الالتزامات المتداولة", "descriptionAr": "الالتزامات قصيرة الأجل المستحقة خلال سنة واحدة.", "parentAccountCodeAr": "2 - الالتزامات", "acceptPaymentsAr": "لا", "canBeDeleted": false, "charts": [ { "code": 2101, "accountName": "Accounts payable", "type": "Accounts payable", "description": "Money owed by the company to its suppliers.", "parentAccountCode": "21", "acceptPayments": "Yes", "accountNameAr": "الدائنون", "typeAr": "الدائنون", "descriptionAr": "الأموال المستحقة على الشركة لمورديها.", "parentAccountCodeAr": "21 - الالتزامات المتداولة", "acceptPaymentsAr": "نعم", "canBeDeleted": false, "charts": [ { "code": 210101, "accountName": "local trade payables", "type": "local trade payables", "description": "Money owed to local suppliers.", "parentAccountCode": "2101", "acceptPayments": "Yes", "accountNameAr": "الذمم الدائنة التجارية المحلية", "typeAr": "الدائنون", "descriptionAr": "الأموال المستحقة للموردين المحليين.", "parentAccountCodeAr": "2101 - الدائنون", "acceptPaymentsAr": "نعم", "canBeDeleted": false }, { "code": 210102, "accountName": "international trade payables", "type": "international trade payables", "description": "Money owed to international suppliers.", "parentAccountCode": "2101", "acceptPayments": "Yes", "accountNameAr": "الذمم الدائنة التجارية الدولية", "typeAr": "الدائنون", "descriptionAr": "الأموال المستحقة للموردين الدوليين.", "parentAccountCodeAr": "2101 - الدائنون", "acceptPaymentsAr": "نعم", "canBeDeleted": false }, { "code": 210103, "accountName": "Intercompany Payables", "type": "Intercompany Payables", "description": "Amounts owed to other companies within the same group.", "parentAccountCode": "2101", "acceptPayments": "No", "accountNameAr": "الذمم الدائنة بين الشركات", "typeAr": "الدائنون", "descriptionAr": "المبالغ المستحقة للشركات الأخرى ضمن نفس المجموعة.", "parentAccountCodeAr": "2101 - الدائنون", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 210104, "accountName": "Other Non Trade Payables", "type": "Other Non Trade Payables", "description": "Other non-trade related amounts owed by the company.", "parentAccountCode": "2101", "acceptPayments": "No", "accountNameAr": "ذمم دائنة أخرى غير تجارية", "typeAr": "الدائنون", "descriptionAr": "مبالغ أخرى غير تجارية مستحقة على الشركة.", "parentAccountCodeAr": "2101 - الدائنون", "acceptPaymentsAr": "لا", "canBeDeleted": true } ] }, { "code": 2102, "accountName": "Advances from Customer", "type": "Advances from Customer", "description": "Payments received from customers for future goods or services.", "parentAccountCode": "21", "acceptPayments": "No", "accountNameAr": "دفعات مقدمة من العملاء", "typeAr": "الإيرادات غير المكتسبة", "descriptionAr": "المدفوعات المستلمة من العملاء مقابل سلع أو خدمات مستقبلية.", "parentAccountCodeAr": "21 - الالتزامات المتداولة", "acceptPaymentsAr": "لا", "canBeDeleted": true, "charts": [ { "code": 210201, "accountName": "Advances from Local Customers", "type": "Advances from Local Customers", "description": "Payments received from local customers for future goods or services.", "parentAccountCode": "2102", "acceptPayments": "No", "accountNameAr": "دفعات مقدمة من العملاء المحليين", "typeAr": "الإيرادات غير المكتسبة", "descriptionAr": "المدفوعات المستلمة من العملاء المحليين مقابل سلع أو خدمات مستقبلية.", "parentAccountCodeAr": "2102 - دفعات مقدمة من العملاء", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 210202, "accountName": "Advances from Foreign Customers", "type": "Advances from Foreign Customers", "description": "Payments received from foreign customers for future goods or services.", "parentAccountCode": "2102", "acceptPayments": "No", "accountNameAr": "دفعات مقدمة من العملاء الأجانب", "typeAr": "الإيرادات غير المكتسبة", "descriptionAr": "المدفوعات المستلمة من العملاء الأجانب مقابل سلع أو خدمات مستقبلية.", "parentAccountCodeAr": "2102 - دفعات مقدمة من العملاء", "acceptPaymentsAr": "لا", "canBeDeleted": true } ] }, { "code": 2103, "accountName": "Unearned revenues", "type": "Unearned revenues", "description": "Revenue received but not yet earned.", "parentAccountCode": "21", "acceptPayments": "No", "accountNameAr": "الإيرادات غير المكتسبة", "typeAr": "الإيرادات غير المكتسبة", "descriptionAr": "الإيرادات المستلمة ولكن لم يتم اكتسابها بعد.", "parentAccountCodeAr": "21 - الالتزامات المتداولة", "acceptPaymentsAr": "لا", "canBeDeleted": false }, { "code": 2104, "accountName": "Vat payable", "type": "Vat payable", "description": "VAT collected on behalf of the tax authorities.", "parentAccountCode": "21", "acceptPayments": "No", "accountNameAr": "ضريبة القيمة المضافة المستحقة الدفع", "typeAr": "ضريبة القيمة المضافة المستحقة الدفع", "descriptionAr": "ضريبة القيمة المضافة المحصلة نيابة عن السلطات الضريبية.", "parentAccountCodeAr": "21 - الالتزامات المتداولة", "acceptPaymentsAr": "لا", "canBeDeleted": false, "charts": [ { "code": 210401, "accountName": "WithHolding Tax Payables - WHT", "type": "WithHolding Tax Payables - WHT", "description": "Withholding tax amounts payable.", "parentAccountCode": "2104", "acceptPayments": "No", "accountNameAr": "ضرائب الاستقطاع المستحقة الدفع - WHT", "typeAr": "ضريبة القيمة المضافة المستحقة الدفع", "descriptionAr": "مبالغ ضرائب الاستقطاع المستحقة الدفع.", "parentAccountCodeAr": "2104 - ضريبة القيمة المضافة المستحقة الدفع", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 210402, "accountName": "VAT Net Payable", "type": "VAT Net Payable", "description": "Net VAT amount to be paid to tax authorities.", "parentAccountCode": "2104", "acceptPayments": "No", "accountNameAr": "صافي ضريبة القيمة المضافة المستحقة الدفع", "typeAr": "ضريبة القيمة المضافة المستحقة الدفع", "descriptionAr": "صافي مبلغ ضريبة القيمة المضافة المستحق الدفع للسلطات الضريبية.", "parentAccountCodeAr": "2104 - ضريبة القيمة المضافة المستحقة الدفع", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 210403, "accountName": "VAT Liability", "type": "VAT Liability", "description": "Overall VAT liability.", "parentAccountCode": "2104", "acceptPayments": "No", "accountNameAr": "الالتزام بضريبة القيمة المضافة", "typeAr": "ضريبة القيمة المضافة المستحقة الدفع", "descriptionAr": "إجمالي الالتزام بضريبة القيمة المضافة.", "parentAccountCodeAr": "2104 - ضريبة القيمة المضافة المستحقة الدفع", "acceptPaymentsAr": "لا", "canBeDeleted": false, "charts": [ { "code": 21040301, "accountName": "local sales vat", "type": "local sales vat", "description": "VAT collected on local sales.", "parentAccountCode": "210403", "acceptPayments": "No", "accountNameAr": "ضريبة القيمة المضافة للمبيعات المحلية", "typeAr": "ضريبة القيمة المضافة المستحقة الدفع", "descriptionAr": "ضريبة القيمة المضافة المحصلة على المبيعات المحلية.", "parentAccountCodeAr": "210403 - الالتزام بضريبة القيمة المضافة", "acceptPaymentsAr": "لا", "canBeDeleted": false }, { "code": 21040302, "accountName": "international sales vat", "type": "international sales vat", "description": "VAT collected on international sales.", "parentAccountCode": "210403", "acceptPayments": "No", "accountNameAr": "ضريبة القيمة المضافة للمبيعات الدولية", "typeAr": "ضريبة القيمة المضافة المستحقة الدفع", "descriptionAr": "ضريبة القيمة المضافة المحصلة على المبيعات الدولية.", "parentAccountCodeAr": "210403 - الالتزام بضريبة القيمة المضافة", "acceptPaymentsAr": "لا", "canBeDeleted": false } ] } ] }, { "code": 2105, "accountName": "Accrued", "type": "Accrued", "description": "Expenses that have been incurred but not yet paid.", "parentAccountCode": "21", "acceptPayments": "No", "accountNameAr": "المستحقات", "typeAr": "المستحقات", "descriptionAr": "المصروفات التي تم تكبدها ولكن لم يتم دفعها بعد.", "parentAccountCodeAr": "21 - الالتزامات المتداولة", "acceptPaymentsAr": "لا", "canBeDeleted": false, "charts": [ { "code": 210501, "accountName": "accrued expenses", "type": "accrued expenses", "description": "General accrued expenses.", "parentAccountCode": "2105", "acceptPayments": "No", "accountNameAr": "مصروفات مستحقة", "typeAr": "المستحقات", "descriptionAr": "مصروفات مستحقة عامة.", "parentAccountCodeAr": "2105 - المستحقات", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 210502, "accountName": "accrued salaries", "type": "accrued salaries", "description": "Salaries owed to employees but not yet paid.", "parentAccountCode": "2105", "acceptPayments": "No", "accountNameAr": "رواتب مستحقة", "typeAr": "المستحقات", "descriptionAr": "الرواتب المستحقة للموظفين ولكن لم يتم دفعها بعد.", "parentAccountCodeAr": "2105 - المستحقات", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 210503, "accountName": "Accrued GOSI", "type": "Accrued GOSI", "description": "Accrued General Organization for Social Insurance amounts.", "parentAccountCode": "2105", "acceptPayments": "No", "accountNameAr": "مستحقات GOSI", "typeAr": "المستحقات", "descriptionAr": "مبالغ مستحقة للمؤسسة العامة للتأمينات الاجتماعية.", "parentAccountCodeAr": "2105 - المستحقات", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 210504, "accountName": "Accrued Overtime", "type": "Accrued Overtime", "description": "Accrued overtime payments to employees.", "parentAccountCode": "2105", "acceptPayments": "No", "accountNameAr": "مستحقات العمل الإضافي", "typeAr": "المستحقات", "descriptionAr": "مبالغ العمل الإضافي المستحقة للموظفين.", "parentAccountCodeAr": "2105 - المستحقات", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 210505, "accountName": "Accrued Bonus", "type": "Accrued Bonus", "description": "Accrued bonus payments to employees.", "parentAccountCode": "2105", "acceptPayments": "No", "accountNameAr": "مستحقات المكافآت", "typeAr": "المستحقات", "descriptionAr": "مبالغ المكافآت المستحقة للموظفين.", "parentAccountCodeAr": "2105 - المستحقات", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 210506, "accountName": "Accrued Commission", "type": "Accrued Commission", "description": "Accrued commission payments.", "parentAccountCode": "2105", "acceptPayments": "No", "accountNameAr": "مستحقات العمولة", "typeAr": "المستحقات", "descriptionAr": "مبالغ العمولة المستحقة.", "parentAccountCodeAr": "2105 - المستحقات", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 210507, "accountName": "Accrued Vacation", "type": "Accrued Vacation", "description": "Accrued vacation pay for employees.", "parentAccountCode": "2105", "acceptPayments": "No", "accountNameAr": "مستحقات الإجازات", "typeAr": "المستحقات", "descriptionAr": "مبالغ إجازات الموظفين المستحقة.", "parentAccountCodeAr": "2105 - المستحقات", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 210508, "accountName": "Accrued Annual Tickets", "type": "Accrued Annual Tickets", "description": "Accrued amounts for annual flight tickets for employees.", "parentAccountCode": "2105", "acceptPayments": "No", "accountNameAr": "مستحقات التذاكر السنوية", "typeAr": "المستحقات", "descriptionAr": "المبالغ المستحقة لتذاكر الطيران السنوية للموظفين.", "parentAccountCodeAr": "2105 - المستحقات", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 210509, "accountName": "Accrued Zakat", "type": "Accrued Zakat", "description": "Accrued Zakat payments.", "parentAccountCode": "2105", "acceptPayments": "No", "accountNameAr": "مستحقات الزكاة", "typeAr": "المستحقات", "descriptionAr": "مبالغ الزكاة المستحقة.", "parentAccountCodeAr": "2105 - المستحقات", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 210510, "accountName": "Accrued Audit & Zakat Fee", "type": "Accrued Audit & Zakat Fee", "description": "Accrued fees for audit and Zakat services.", "parentAccountCode": "2105", "acceptPayments": "No", "accountNameAr": "رسوم التدقيق والزكاة المستحقة", "typeAr": "المستحقات", "descriptionAr": "الرسوم المستحقة لخدمات التدقيق والزكاة.", "parentAccountCodeAr": "2105 - المستحقات", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 210511, "accountName": "Accrued Utilities", "type": "Accrued Utilities", "description": "Accrued utility expenses.", "parentAccountCode": "2105", "acceptPayments": "No", "accountNameAr": "مستحقات المرافق", "typeAr": "المستحقات", "descriptionAr": "مصروفات المرافق المستحقة.", "parentAccountCodeAr": "2105 - المستحقات", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 210512, "accountName": "Accrued Interest", "type": "Accrued Interest", "description": "Accrued interest payable.", "parentAccountCode": "2105", "acceptPayments": "No", "accountNameAr": "فوائد مستحقة", "typeAr": "المستحقات", "descriptionAr": "الفوائد المستحقة الدفع.", "parentAccountCodeAr": "2105 - المستحقات", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 210513, "accountName": "Accrued Purchases", "type": "Accrued Purchases", "description": "Accrued amounts for purchases.", "parentAccountCode": "2105", "acceptPayments": "No", "accountNameAr": "مشتريات مستحقة", "typeAr": "المستحقات", "descriptionAr": "المبالغ المستحقة للمشتريات.", "parentAccountCodeAr": "2105 - المستحقات", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 210514, "accountName": "short-term borrowings", "type": "short-term borrowings", "description": "Short-term loans and credit lines.", "parentAccountCode": "2105", "acceptPayments": "No", "accountNameAr": "قروض قصيرة الأجل", "typeAr": "المستحقات", "descriptionAr": "القروض وخطوط الائتمان قصيرة الأجل.", "parentAccountCodeAr": "2105 - المستحقات", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 210515, "accountName": "taxes payable", "type": "taxes payable", "description": "Taxes owed to tax authorities.", "parentAccountCode": "2105", "acceptPayments": "No", "accountNameAr": "ضرائب مستحقة الدفع", "typeAr": "المستحقات", "descriptionAr": "الضرائب المستحقة للسلطات الضريبية.", "parentAccountCodeAr": "2105 - المستحقات", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 210516, "accountName": "accumulated depreciation", "type": "accumulated depreciation", "description": "Total depreciation of assets to date (often linked to fixed assets, but can be a current liability for short-term assets subject to depreciation).", "parentAccountCode": "2105", "acceptPayments": "No", "accountNameAr": "الإهلاك المتراكم", "typeAr": "أصل مقابل", "descriptionAr": "إجمالي إهلاك الأصول حتى تاريخه (غالبًا ما يرتبط بالأصول الثابتة، ولكن يمكن أن يكون التزامًا حاليًا للأصول قصيرة الأجل الخاضعة للإهلاك).", "parentAccountCodeAr": "2105 - المستحقات", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 210517, "accountName": "other current liability", "type": "other current liability", "description": "Other miscellaneous short-term obligations.", "parentAccountCode": "2105", "acceptPayments": "No", "accountNameAr": "التزامات متداولة أخرى", "typeAr": "المستحقات", "descriptionAr": "التزامات قصيرة الأجل متنوعة أخرى.", "parentAccountCodeAr": "2105 - المستحقات", "acceptPaymentsAr": "لا", "canBeDeleted": true } ] }, { "code": 2106, "accountName": "Provisions", "type": "Provisions", "description": "An amount set aside for a probable future expense.", "parentAccountCode": "21", "acceptPayments": "No", "accountNameAr": "المخصصات", "typeAr": "المخصصات", "descriptionAr": "مبلغ يتم تجنيبه لمصروف مستقبلي محتمل.", "parentAccountCodeAr": "21 - الالتزامات المتداولة", "acceptPaymentsAr": "لا", "canBeDeleted": true, "charts": [ { "code": 210601, "accountName": "General Provisions", "type": "General Provisions", "description": "General provisions for various future expenses.", "parentAccountCode": "2106", "acceptPayments": "No", "accountNameAr": "مخصصات عامة", "typeAr": "المخصصات", "descriptionAr": "مخصصات عامة لمصروفات مستقبلية مختلفة.", "parentAccountCodeAr": "2106 - المخصصات", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 210602, "accountName": "Warranty Provisions", "type": "Warranty Provisions", "description": "Provisions for future warranty claims.", "parentAccountCode": "2106", "acceptPayments": "No", "accountNameAr": "مخصص الضمان", "typeAr": "المخصصات", "descriptionAr": "مخصص لمطالبات الضمان المستقبلية.", "parentAccountCodeAr": "2106 - المخصصات", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 210603, "accountName": "Penalty Provisions", "type": "Penalty Provisions", "description": "Provisions for potential future penalties.", "parentAccountCode": "2106", "acceptPayments": "No", "accountNameAr": "مخصص الغرامات", "typeAr": "المخصصات", "descriptionAr": "مخصص للغرامات المحتملة المستقبلية.", "parentAccountCodeAr": "2106 - المخصصات", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 210604, "accountName": "Contingency Provision", "type": "Contingency Provision", "description": "Provisions for unforeseen future events or losses.", "parentAccountCode": "2106", "acceptPayments": "No", "accountNameAr": "مخصص الطوارئ", "typeAr": "المخصصات", "descriptionAr": "مخصص للأحداث أو الخسائر المستقبلية غير المتوقعة.", "parentAccountCodeAr": "2106 - المخصصات", "acceptPaymentsAr": "لا", "canBeDeleted": true } ] }, { "code": 2107, "accountName": "Employee Travel Expenses Payable", "type": "Employee Travel Expenses Payable", "description": "Amounts due to employees for travel expenses.", "parentAccountCode": "21", "acceptPayments": "No", "accountNameAr": "مصروفات سفر الموظفين المستحقة الدفع", "typeAr": "الدائنون", "descriptionAr": "المبالغ المستحقة للموظفين عن مصاريف السفر.", "parentAccountCodeAr": "21 - الالتزامات المتداولة", "acceptPaymentsAr": "لا", "canBeDeleted": false } ] }, { "code": 22, "accountName": "Non-Current Liability", "type": "Non-Current Liability", "description": "Obligations due after more than one year.", "parentAccountCode": "2", "acceptPayments": "No", "accountNameAr": "الالتزامات غير المتداولة", "typeAr": "الالتزامات غير المتداولة", "descriptionAr": "الالتزامات المستحقة بعد أكثر من سنة.", "parentAccountCodeAr": "2 - الالتزامات", "acceptPaymentsAr": "لا", "canBeDeleted": false, "charts": [ { "code": 2201, "accountName": "Employee Benefits (EOSB) Provision", "type": "Employee Benefits (EOSB) Provision", "description": "Provision for end-of-service benefits for employees.", "parentAccountCode": "22", "acceptPayments": "No", "accountNameAr": "مخصص مكافآت نهاية الخدمة للموظفين", "typeAr": "الالتزامات طويلة الأجل", "descriptionAr": "مخصص لمكافآت نهاية الخدمة للموظفين.", "parentAccountCodeAr": "22 - الالتزامات غير المتداولة", "acceptPaymentsAr": "لا", "canBeDeleted": true, "charts": [ { "code": 220101, "accountName": "End of Service Benefits (EOSB)", "type": "End of Service Benefits (EOSB)", "description": "Specific end-of-service benefit liability.", "parentAccountCode": "2201", "acceptPayments": "No", "accountNameAr": "مكافآت نهاية الخدمة", "typeAr": "الالتزامات طويلة الأجل", "descriptionAr": "التزام محدد بمكافآت نهاية الخدمة.", "parentAccountCodeAr": "2201 - مخصص مكافآت نهاية الخدمة للموظفين", "acceptPaymentsAr": "لا", "canBeDeleted": true } ] }, { "code": 2202, "accountName": "Long-Term Liability", "type": "Long-Term Liability", "description": "Long-term financial obligations.", "parentAccountCode": "22", "acceptPayments": "No", "accountNameAr": "الالتزامات طويلة الأجل", "typeAr": "الالتزامات طويلة الأجل", "descriptionAr": "الالتزامات المالية طويلة الأجل.", "parentAccountCodeAr": "22 - الالتزامات غير المتداولة", "acceptPaymentsAr": "لا", "canBeDeleted": true, "charts": [ { "code": 220201, "accountName": "long-term loans", "type": "long-term loans", "description": "Loans with repayment terms longer than one year.", "parentAccountCode": "2202", "acceptPayments": "No", "accountNameAr": "قروض طويلة الأجل", "typeAr": "الالتزامات طويلة الأجل", "descriptionAr": "القروض التي تزيد مدة سدادها عن سنة واحدة.", "parentAccountCodeAr": "2202 - الالتزامات طويلة الأجل", "acceptPaymentsAr": "لا", "canBeDeleted": true, "charts": [ { "code": 22020101, "accountName": "bank loans", "type": "bank loans", "description": "Long-term loans from banks.", "parentAccountCode": "220201", "acceptPayments": "No", "accountNameAr": "قروض بنكية", "typeAr": "الالتزامات طويلة الأجل", "descriptionAr": "قروض طويلة الأجل من البنوك.", "parentAccountCodeAr": "220201 - قروض طويلة الأجل", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 22020102, "accountName": "leasing", "type": "leasing", "description": "Long-term leasing obligations.", "parentAccountCode": "220201", "acceptPayments": "No", "accountNameAr": "عقود الإيجار", "typeAr": "الالتزامات طويلة الأجل", "descriptionAr": "التزامات التأجير طويلة الأجل.", "parentAccountCodeAr": "220201 - قروض طويلة الأجل", "acceptPaymentsAr": "لا", "canBeDeleted": true } ] }, { "code": 220202, "accountName": "other non-current liability", "type": "other non-current liability", "description": "Other miscellaneous long-term obligations.", "parentAccountCode": "2202", "acceptPayments": "No", "accountNameAr": "التزامات أخرى غير متداولة", "typeAr": "الالتزامات طويلة الأجل", "descriptionAr": "التزامات أخرى متنوعة طويلة الأجل.", "parentAccountCodeAr": "2202 - الالتزامات طويلة الأجل", "acceptPaymentsAr": "لا", "canBeDeleted": true } ] } ] } ] }, { "code": 3, "accountName": "Equity", "type": "Equity", "description": "The value of the assets contributed by the owners (shareholders).", "parentAccountCode": null, "acceptPayments": "No", "accountNameAr": "حقوق الملكية", "typeAr": "حقوق الملكية", "descriptionAr": "قيمة الأصول التي ساهم بها الملاك (المساهمون).", "parentAccountCodeAr": null, "acceptPaymentsAr": "لا", "canBeDeleted": false, "charts": [ { "code": 31, "accountName": "capital", "type": "capital", "description": "The total amount of capital invested by the owners.", "parentAccountCode": "3", "acceptPayments": "No", "accountNameAr": "رأس المال", "typeAr": "رأس المال", "descriptionAr": "إجمالي رأس المال المستثمر من قبل المالكين.", "parentAccountCodeAr": "3 - حقوق الملكية", "acceptPaymentsAr": "لا", "canBeDeleted": false, "charts": [ { "code": 3101, "accountName": "Issued Capital", "type": "Issued Capital", "description": "Capital that has been issued to shareholders.", "parentAccountCode": "31", "acceptPayments": "No", "accountNameAr": "رأس المال المصدر", "typeAr": "رأس المال", "descriptionAr": "رأس المال الذي تم إصداره للمساهمين.", "parentAccountCodeAr": "31 - رأس المال", "acceptPaymentsAr": "لا", "canBeDeleted": true, "charts": [ { "code": 3102, "accountName": "registered capital", "type": "registered capital", "description": "The maximum amount of capital a company is authorized to issue.", "parentAccountCode": "31", "acceptPayments": "No", "accountNameAr": "رأس المال المسجل", "typeAr": "رأس المال", "descriptionAr": "الحد الأقصى لرأس المال المصرح للشركة بإصداره.", "parentAccountCodeAr": "31 - رأس المال", "acceptPaymentsAr": "لا", "canBeDeleted": false }, { "code": 3103, "accountName": "additional paid-in capital", "type": "additional paid-in capital", "description": "The amount shareholders paid for shares in excess of par value.", "parentAccountCode": "31", "acceptPayments": "No", "accountNameAr": "رأس المال الإضافي المدفوع", "typeAr": "رأس المال", "descriptionAr": "المبلغ الذي دفعه المساهمون مقابل الأسهم الزائدة عن القيمة الاسمية.", "parentAccountCodeAr": "31 - رأس المال", "acceptPaymentsAr": "لا", "canBeDeleted": false } ] } ] }, { "code": 32, "accountName": "retained earnings", "type": "retained earnings", "description": "The cumulative net earnings or profits of the company after accounting for dividend payments.", "parentAccountCode": "3", "acceptPayments": "No", "accountNameAr": "الأرباح المحتجزة", "typeAr": "الأرباح المحتجزة", "descriptionAr": "صافي الأرباح المتراكمة للشركة بعد خصم توزيعات الأرباح.", "parentAccountCodeAr": "3 - حقوق الملكية", "acceptPaymentsAr": "لا", "canBeDeleted": false, "charts": [ { "code": 3201, "accountName": "prior year earnings", "type": "prior year earnings", "description": "Retained earnings from previous fiscal years.", "parentAccountCode": "32", "acceptPayments": "No", "accountNameAr": "أرباح السنوات السابقة", "typeAr": "الأرباح المحتجزة", "descriptionAr": "الأرباح المحتجزة من السنوات المالية السابقة.", "parentAccountCodeAr": "32 - الأرباح المحتجزة", "acceptPaymentsAr": "لا", "canBeDeleted": false }, { "code": 3202, "accountName": "current year earnings", "type": "current year earnings", "description": "Net earnings or profits for the current fiscal year.", "parentAccountCode": "32", "acceptPayments": "No", "accountNameAr": "أرباح العام الحالي", "typeAr": "الأرباح المحتجزة", "descriptionAr": "صافي الأرباح أو الأرباح للعام المالي الحالي.", "parentAccountCodeAr": "32 - الأرباح المحتجزة", "acceptPaymentsAr": "لا", "canBeDeleted": false } ] }, { "code": 33, "accountName": "Shareholder Current Account", "type": "Shareholder Current Account", "description": "Account reflecting transactions between the company and its shareholders.", "parentAccountCode": "3", "acceptPayments": "No", "accountNameAr": "الحساب الجاري للمساهمين", "typeAr": "حقوق الملكية", "descriptionAr": "حساب يعكس المعاملات بين الشركة ومساهميها.", "parentAccountCodeAr": "3 - حقوق الملكية", "acceptPaymentsAr": "لا", "canBeDeleted": false }, { "code": 34, "accountName": "Dividends", "type": "Dividends", "description": "Distributions of profits by a corporation to its shareholders.", "parentAccountCode": "3", "acceptPayments": "No", "accountNameAr": "توزيعات الأرباح", "typeAr": "حقوق الملكية", "descriptionAr": "توزيعات الأرباح من قبل الشركة على مساهميها.", "parentAccountCodeAr": "3 - حقوق الملكية", "acceptPaymentsAr": "لا", "canBeDeleted": false }, { "code": 35, "accountName": "temporary equity", "type": "temporary equity", "description": "Equity accounts that are closed at the end of an accounting period.", "parentAccountCode": "3", "acceptPayments": "No", "accountNameAr": "حقوق ملكية مؤقتة", "typeAr": "حقوق الملكية", "descriptionAr": "حسابات حقوق الملكية التي يتم إغلاقها في نهاية الفترة المحاسبية.", "parentAccountCodeAr": "3 - حقوق الملكية", "acceptPaymentsAr": "لا", "canBeDeleted": false }, { "code": 36, "accountName": "other equity", "type": "other equity", "description": "Miscellaneous equity accounts.", "parentAccountCode": "3", "acceptPayments": "No", "accountNameAr": "حقوق ملكية أخرى", "typeAr": "حقوق الملكية", "descriptionAr": "حسابات حقوق ملكية متنوعة.", "parentAccountCodeAr": "3 - حقوق الملكية", "acceptPaymentsAr": "لا", "canBeDeleted": false }, { "code": 37, "accountName": "Statutory reserve", "type": "Statutory reserve", "description": "A reserve fund mandated by law or company articles.", "parentAccountCode": "3", "acceptPayments": "No", "accountNameAr": "احتياطي نظامي", "typeAr": "حقوق الملكية", "descriptionAr": "صندوق احتياطي مفروض بموجب القانون أو النظام الأساسي للشركة.", "parentAccountCodeAr": "3 - حقوق الملكية", "acceptPaymentsAr": "لا", "canBeDeleted": false }, { "code": 38, "accountName": "Other comprehensive income (OCI)", "type": "Other comprehensive income (OCI)", "description": "Changes in equity that are not due to transactions with owners.", "parentAccountCode": "3", "acceptPayments": "No", "accountNameAr": "الدخل الشامل الآخر (OCI)", "typeAr": "حقوق الملكية", "descriptionAr": "التغيرات في حقوق الملكية التي لا ترجع إلى معاملات مع المالكين.", "parentAccountCodeAr": "3 - حقوق الملكية", "acceptPaymentsAr": "لا", "canBeDeleted": false } ] }, { "code": 4, "accountName": "Revenue", "type": "Revenue", "description": "The total amount of income generated by the sale of goods or services.", "parentAccountCode": null, "acceptPayments": "No", "accountNameAr": "الإيرادات", "typeAr": "الإيرادات", "descriptionAr": "إجمالي الدخل الناتج عن بيع السلع أو الخدمات.", "parentAccountCodeAr": null, "acceptPaymentsAr": "لا", "canBeDeleted": false, "charts": [ { "code": 41, "accountName": "Sales", "type": "Sales", "description": "Revenue from sales activities.", "parentAccountCode": "4", "acceptPayments": "No", "accountNameAr": "المبيعات", "typeAr": "المبيعات", "descriptionAr": "الإيرادات من أنشطة المبيعات.", "parentAccountCodeAr": "4 - الإيرادات", "acceptPaymentsAr": "لا", "canBeDeleted": false, "charts": [ { "code": 4101, "accountName": "product sales", "type": "product sales", "description": "Revenue generated from the sale of physical products.", "parentAccountCode": "41", "acceptPayments": "No", "accountNameAr": "مبيعات المنتجات", "typeAr": "المبيعات", "descriptionAr": "الإيرادات الناتجة عن بيع المنتجات المادية.", "parentAccountCodeAr": "41 - المبيعات", "acceptPaymentsAr": "لا", "canBeDeleted": false }, { "code": 4102, "accountName": "service sales", "type": "service sales", "description": "Revenue generated from providing services.", "parentAccountCode": "41", "acceptPayments": "No", "accountNameAr": "مبيعات الخدمات", "typeAr": "المبيعات", "descriptionAr": "الإيرادات الناتجة عن تقديم الخدمات.", "parentAccountCodeAr": "41 - المبيعات", "acceptPaymentsAr": "لا", "canBeDeleted": false } ] }, { "code": 42, "accountName": "other revenue", "type": "other revenue", "description": "Income from non-primary business activities.", "parentAccountCode": "4", "acceptPayments": "No", "accountNameAr": "إيرادات أخرى", "typeAr": "إيرادات أخرى", "descriptionAr": "الدخل من الأنشطة التجارية غير الأساسية.", "parentAccountCodeAr": "4 - الإيرادات", "acceptPaymentsAr": "لا", "canBeDeleted": false, "charts": [ { "code": 4201, "accountName": "non-operating", "type": "non-operating", "description": "Income not related to core business operations.", "parentAccountCode": "42", "acceptPayments": "No", "accountNameAr": "غير تشغيلي", "typeAr": "إيرادات أخرى", "descriptionAr": "الدخل غير المتعلق بالعمليات التجارية الأساسية.", "parentAccountCodeAr": "42 - إيرادات أخرى", "acceptPaymentsAr": "لا", "canBeDeleted": true, "charts": [ { "code": 420101, "accountName": "interest income", "type": "interest income", "description": "Income earned from interest on investments or loans.", "parentAccountCode": "4201", "acceptPayments": "No", "accountNameAr": "دخل الفوائد", "typeAr": "إيرادات أخرى", "descriptionAr": "الدخل المكتسب من الفوائد على الاستثمارات أو القروض.", "parentAccountCodeAr": "4201 - غير تشغيلي", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 420102, "accountName": "asset gain", "type": "asset gain", "description": "Gain from the sale of assets.", "parentAccountCode": "4201", "acceptPayments": "No", "accountNameAr": "ربح الأصول", "typeAr": "إيرادات أخرى", "descriptionAr": "الربح من بيع الأصول.", "parentAccountCodeAr": "4201 - غير تشغيلي", "acceptPaymentsAr": "لا", "canBeDeleted": true } ] }, { "code": 4202, "accountName": "project revenue - other services", "type": "project revenue - other services", "description": "Revenue from other project-related services.", "parentAccountCode": "42", "acceptPayments": "No", "accountNameAr": "إيرادات المشاريع - خدمات أخرى", "typeAr": "إيرادات أخرى", "descriptionAr": "الإيرادات من الخدمات الأخرى المتعلقة بالمشاريع.", "parentAccountCodeAr": "42 - إيرادات أخرى", "acceptPaymentsAr": "لا", "canBeDeleted": false }, { "code": 4203, "accountName": "Rental Income", "type": "Rental Income", "description": "Income received from renting out property or assets.", "parentAccountCode": "42", "acceptPayments": "No", "accountNameAr": "إيرادات الإيجار", "typeAr": "إيرادات أخرى", "descriptionAr": "الدخل المستلم من تأجير الممتلكات أو الأصول.", "parentAccountCodeAr": "42 - إيرادات أخرى", "acceptPaymentsAr": "لا", "canBeDeleted": false }, { "code": 4204, "accountName": "Dividend Income", "type": "Dividend Income", "description": "Income received from dividends on investments.", "parentAccountCode": "42", "acceptPayments": "No", "accountNameAr": "دخل الأرباح", "typeAr": "إيرادات أخرى", "descriptionAr": "الدخل المستلم من أرباح الاستثمارات.", "parentAccountCodeAr": "42 - إيرادات أخرى", "acceptPaymentsAr": "لا", "canBeDeleted": false }, { "code": 4205, "accountName": "Interest Income", "type": "Interest Income", "description": "Income earned from interest on bank deposits or other financial instruments.", "parentAccountCode": "42", "acceptPayments": "No", "accountNameAr": "إيرادات الفوائد", "typeAr": "إيرادات أخرى", "descriptionAr": "الدخل المكتسب من الفوائد على الودائع المصرفية أو الأدوات المالية الأخرى.", "parentAccountCodeAr": "42 - إيرادات أخرى", "acceptPaymentsAr": "لا", "canBeDeleted": false }, { "code": 4206, "accountName": "Fixed Assets Disposal Gain/Loss", "type": "Fixed Assets Disposal Gain/Loss", "description": "Gain or loss from the sale or disposal of fixed assets.", "parentAccountCode": "42", "acceptPayments": "No", "accountNameAr": "ربح/خسارة التصرف بالأصول الثابتة", "typeAr": "إيرادات أخرى", "descriptionAr": "الربح أو الخسارة من بيع أو التصرف بالأصول الثابتة.", "parentAccountCodeAr": "42 - إيرادات أخرى", "acceptPaymentsAr": "لا", "canBeDeleted": false }, { "code": 4207, "accountName": "Scrap Sales", "type": "Scrap Sales", "description": "Revenue from selling scrap materials.", "parentAccountCode": "42", "acceptPayments": "No", "accountNameAr": "مبيعات الخردة", "typeAr": "إيرادات أخرى", "descriptionAr": "الإيرادات من بيع المواد الخردة.", "parentAccountCodeAr": "42 - إيرادات أخرى", "acceptPaymentsAr": "لا", "canBeDeleted": false }, { "code": 4208, "accountName": "Salary Compensation from HRDF", "type": "Salary Compensation from HRDF", "description": "Salary compensation received from Human Resources Development Fund (HRDF).", "parentAccountCode": "42", "acceptPayments": "No", "accountNameAr": "تعويض الرواتب من صندوق تنمية الموارد البشرية", "typeAr": "إيرادات أخرى", "descriptionAr": "تعويض الرواتب المستلم من صندوق تنمية الموارد البشرية.", "parentAccountCodeAr": "42 - إيرادات أخرى", "acceptPaymentsAr": "لا", "canBeDeleted": false }, { "code": 4209, "accountName": "Other Income", "type": "Other Income", "description": "Any other miscellaneous income.", "parentAccountCode": "42", "acceptPayments": "No", "accountNameAr": "دخل آخر", "typeAr": "إيرادات أخرى", "descriptionAr": "أي دخل متنوع آخر.", "parentAccountCodeAr": "42 - إيرادات أخرى", "acceptPaymentsAr": "لا", "canBeDeleted": false } ] } ] }, { "code": 5, "accountName": "Cost of Goods Sold (COGS)", "type": "Cost of sales", "description": "The direct costs of producing the goods sold by a company.", "parentAccountCode": null, "acceptPayments": "No", "accountNameAr": "تكلفة البضاعة المباعة", "typeAr": "تكلفة البضاعة المباعة", "descriptionAr": "التكاليف المباشرة لإنتاج البضائع المباعة من قبل الشركة.", "parentAccountCodeAr": null, "acceptPaymentsAr": "لا", "canBeDeleted": false, "charts": [ { "code": 51, "accountName": "COGS - Products", "type": "COGS - Products", "description": "Cost of goods sold for physical products.", "parentAccountCode": "5", "acceptPayments": "No", "accountNameAr": "تكلفة المنتجات المباعة", "typeAr": "تكلفة المنتجات المباعة", "descriptionAr": "تكلفة البضائع المباعة للمنتجات المادية.", "parentAccountCodeAr": "5 - تكلفة البضاعة المباعة", "acceptPaymentsAr": "لا", "canBeDeleted": false, "charts": [ { "code": 5101, "accountName": "consumer goods", "type": "consumer goods", "description": "Cost of consumer goods sold.", "parentAccountCode": "51", "acceptPayments": "No", "accountNameAr": "سلع استهلاكية", "typeAr": "سلع استهلاكية", "descriptionAr": "تكلفة السلع الاستهلاكية المباعة.", "parentAccountCodeAr": "51 - تكلفة المنتجات المباعة", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 5102, "accountName": "industrial goods", "type": "industrial goods", "description": "Cost of industrial goods sold.", "parentAccountCode": "51", "acceptPayments": "No", "accountNameAr": "سلع صناعية", "typeAr": "سلع صناعية", "descriptionAr": "تكلفة السلع الصناعية المباعة.", "parentAccountCodeAr": "51 - تكلفة المنتجات المباعة", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 5103, "accountName": "digital goods", "type": "digital goods", "description": "Cost of digital goods sold.", "parentAccountCode": "51", "acceptPayments": "No", "accountNameAr": "سلع رقمية", "typeAr": "سلع رقمية", "descriptionAr": "تكلفة السلع الرقمية المباعة.", "parentAccountCodeAr": "51 - تكلفة المنتجات المباعة", "acceptPaymentsAr": "لا", "canBeDeleted": false } ] }, { "code": 52, "accountName": "COGS - Services", "type": "COGS - Services", "description": "Cost of services provided.", "parentAccountCode": "5", "acceptPayments": "No", "accountNameAr": "تكلفة الخدمات المباعة", "typeAr": "تكلفة الخدمات المباعة", "descriptionAr": "تكلفة الخدمات المقدمة.", "parentAccountCodeAr": "5 - تكلفة البضاعة المباعة", "acceptPaymentsAr": "لا", "canBeDeleted": false, "charts": [ { "code": 5201, "accountName": "services expense", "type": "services expense", "description": "Direct costs related to service delivery.", "parentAccountCode": "52", "acceptPayments": "No", "accountNameAr": "مصروفات الخدمات", "typeAr": "مصروفات الخدمات", "descriptionAr": "التكاليف المباشرة المتعلقة بتقديم الخدمات.", "parentAccountCodeAr": "52 - تكلفة الخدمات المباعة", "acceptPaymentsAr": "لا", "canBeDeleted": false } ] }, { "code": 53, "accountName": "Direct Labour Cost", "type": "Direct Labour Cost", "description": "Direct labor costs attributable to production.", "parentAccountCode": "5", "acceptPayments": "No", "accountNameAr": "تكلفة العمالة المباشرة", "typeAr": "تكلفة العمالة المباشرة", "descriptionAr": "تكاليف العمالة المباشرة المنسوبة للإنتاج.", "parentAccountCodeAr": "5 - تكلفة البضاعة المباعة", "acceptPaymentsAr": "لا", "canBeDeleted": false, "charts": [ { "code": 5301, "accountName": "DL- Basic Salary Allowance", "type": "DL- Basic Salary Allowance", "description": "Direct labor basic salary costs.", "parentAccountCode": "53", "acceptPayments": "No", "accountNameAr": "بدل الراتب الأساسي للعمالة المباشرة", "typeAr": "بدل الراتب الأساسي للعمالة المباشرة", "descriptionAr": "تكاليف الراتب الأساسي للعمالة المباشرة.", "parentAccountCodeAr": "53 - تكلفة العمالة المباشرة", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 5302, "accountName": "DL- Housing Allowance", "type": "DL- Housing Allowance", "description": "Direct labor housing allowance costs.", "parentAccountCode": "53", "acceptPayments": "No", "accountNameAr": "بدل السكن للعمالة المباشرة", "typeAr": "بدل السكن للعمالة المباشرة", "descriptionAr": "تكاليف بدل السكن للعمالة المباشرة.", "parentAccountCodeAr": "53 - تكلفة العمالة المباشرة", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 5303, "accountName": "DL- Transportation Allowance", "type": "DL- Transportation Allowance", "description": "Direct labor transportation allowance costs.", "parentAccountCode": "53", "acceptPayments": "No", "accountNameAr": "بدل النقل للعمالة المباشرة", "typeAr": "بدل النقل للعمالة المباشرة", "descriptionAr": "تكاليف بدل النقل للعمالة المباشرة.", "parentAccountCodeAr": "53 - تكلفة العمالة المباشرة", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 5304, "accountName": "DL- Mobile Allowance", "type": "DL- Mobile Allowance", "description": "Direct labor mobile allowance costs.", "parentAccountCode": "53", "acceptPayments": "No", "accountNameAr": "بدل الجوال للعمالة المباشرة", "typeAr": "بدل الجوال للعمالة المباشرة", "descriptionAr": "تكاليف بدل الجوال للعمالة المباشرة.", "parentAccountCodeAr": "53 - تكلفة العمالة المباشرة", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 5305, "accountName": "DL- GOSI Allowance", "type": "DL- GOSI Allowance", "description": "Direct labor social insurance costs.", "parentAccountCode": "53", "acceptPayments": "No", "accountNameAr": "بدل التأمينات الاجتماعية للعمالة المباشرة", "typeAr": "بدل التأمينات الاجتماعية للعمالة المباشرة", "descriptionAr": "تكاليف التأمينات الاجتماعية للعمالة المباشرة.", "parentAccountCodeAr": "53 - تكلفة العمالة المباشرة", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 5306, "accountName": "DL- Saudilization Allowance", "type": "DL- Saudilization Allowance", "description": "Direct labor Saudization costs.", "parentAccountCode": "53", "acceptPayments": "No", "accountNameAr": "بدل السعودة للعمالة المباشرة", "typeAr": "بدل السعودة للعمالة المباشرة", "descriptionAr": "تكاليف السعودة للعمالة المباشرة.", "parentAccountCodeAr": "53 - تكلفة العمالة المباشرة", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 5307, "accountName": "DL- Other Allowance", "type": "DL- Other Allowance", "description": "Other direct labor allowance costs.", "parentAccountCode": "53", "acceptPayments": "No", "accountNameAr": "بدلات أخرى للعمالة المباشرة", "typeAr": "بدلات أخرى للعمالة المباشرة", "descriptionAr": "تكاليف البدلات الأخرى للعمالة المباشرة.", "parentAccountCodeAr": "53 - تكلفة العمالة المباشرة", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 5308, "accountName": "DL- Bonus Expense", "type": "DL- Bonus Expense", "description": "Direct labor bonus costs.", "parentAccountCode": "53", "acceptPayments": "No", "accountNameAr": "مصروف المكافآت للعمالة المباشرة", "typeAr": "مصروف المكافآت للعمالة المباشرة", "descriptionAr": "تكاليف المكافآت للعمالة المباشرة.", "parentAccountCodeAr": "53 - تكلفة العمالة المباشرة", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 5309, "accountName": "DL- GOSI Expense", "type": "DL- GOSI Expense", "description": "Direct labor social insurance expenses.", "parentAccountCode": "53", "acceptPayments": "No", "accountNameAr": "مصروف التأمينات الاجتماعية للعمالة المباشرة", "typeAr": "مصروف التأمينات الاجتماعية للعمالة المباشرة", "descriptionAr": "مصروفات التأمينات الاجتماعية للعمالة المباشرة.", "parentAccountCodeAr": "53 - تكلفة العمالة المباشرة", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 5310, "accountName": "DL- Medical Insurance Expense", "type": "DL- Medical Insurance Expense", "description": "Direct labor medical insurance costs.", "parentAccountCode": "53", "acceptPayments": "No", "accountNameAr": "مصروف التأمين الطبي للعمالة المباشرة", "typeAr": "مصروف التأمين الطبي للعمالة المباشرة", "descriptionAr": "تكاليف التأمين الطبي للعمالة المباشرة.", "parentAccountCodeAr": "53 - تكلفة العمالة المباشرة", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 5311, "accountName": "DL- End of Service Benefit Expense", "type": "DL- End of Service Benefit Expense", "description": "Direct labor EOSB costs.", "parentAccountCode": "53", "acceptPayments": "No", "accountNameAr": "مصروف مكافأة نهاية الخدمة للعمالة المباشرة", "typeAr": "مصروف مكافأة نهاية الخدمة للعمالة المباشرة", "descriptionAr": "تكاليف مكافأة نهاية الخدمة للعمالة المباشرة.", "parentAccountCodeAr": "53 - تكلفة العمالة المباشرة", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 5312, "accountName": "DL- Leave Pay Expense", "type": "DL- Leave Pay Expense", "description": "Direct labor leave pay costs.", "parentAccountCode": "53", "acceptPayments": "No", "accountNameAr": "مصروف إجازات للعمالة المباشرة", "typeAr": "مصروف إجازات للعمالة المباشرة", "descriptionAr": "تكاليف إجازات للعمالة المباشرة.", "parentAccountCodeAr": "53 - تكلفة العمالة المباشرة", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 5313, "accountName": "DL- Annual Ticket Expense", "type": "DL- Annual Ticket Expense", "description": "Direct labor annual ticket costs.", "parentAccountCode": "53", "acceptPayments": "No", "accountNameAr": "مصروف التذكرة السنوية للعمالة المباشرة", "typeAr": "مصروف التذكرة السنوية للعمالة المباشرة", "descriptionAr": "تكاليف التذاكر السنوية للعمالة المباشرة.", "parentAccountCodeAr": "53 - تكلفة العمالة المباشرة", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 5314, "accountName": "DL- Employee Government Fee", "type": "DL- Employee Government Fee", "description": "Direct labor government fees.", "parentAccountCode": "53", "acceptPayments": "No", "accountNameAr": "رسوم حكومية للموظفين للعمالة المباشرة", "typeAr": "رسوم حكومية للموظفين للعمالة المباشرة", "descriptionAr": "الرسوم الحكومية للعمالة المباشرة.", "parentAccountCodeAr": "53 - تكلفة العمالة المباشرة", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 5315, "accountName": "DL- Exit Re-Entry", "type": "DL- Exit Re-Entry", "description": "Direct labor exit/re-entry visa costs.", "parentAccountCode": "53", "acceptPayments": "No", "accountNameAr": "مصروف خروج وعودة للعمالة المباشرة", "typeAr": "مصروف خروج وعودة للعمالة المباشرة", "descriptionAr": "تكاليف تأشيرات الخروج والعودة للعمالة المباشرة.", "parentAccountCodeAr": "53 - تكلفة العمالة المباشرة", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 5316, "accountName": "DL- Overtime Expense", "type": "DL- Overtime Expense", "description": "Direct labor overtime costs.", "parentAccountCode": "53", "acceptPayments": "No", "accountNameAr": "مصروف الوقت الإضافي للعمالة المباشرة", "typeAr": "مصروف الوقت الإضافي للعمالة المباشرة", "descriptionAr": "تكاليف الوقت الإضافي للعمالة المباشرة.", "parentAccountCodeAr": "53 - تكلفة العمالة المباشرة", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 5317, "accountName": "DL- Training Expense", "type": "DL- Training Expense", "description": "Direct labor training costs.", "parentAccountCode": "53", "acceptPayments": "No", "accountNameAr": "مصروف التدريب للعمالة المباشرة", "typeAr": "مصروف التدريب للعمالة المباشرة", "descriptionAr": "تكاليف التدريب للعمالة المباشرة.", "parentAccountCodeAr": "53 - تكلفة العمالة المباشرة", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 5318, "accountName": "DL - Manpower Salary Outsource - Direct", "type": "DL - Manpower Salary Outsource - Direct", "description": "Outsourced direct labor costs.", "parentAccountCode": "53", "acceptPayments": "No", "accountNameAr": "استعانة بعمالة مباشرة", "typeAr": "استعانة بعمالة مباشرة", "descriptionAr": "تكاليف العمالة المباشرة المستعان بها.", "parentAccountCodeAr": "53 - تكلفة العمالة المباشرة", "acceptPaymentsAr": "لا", "canBeDeleted": false } ] }, { "code": 54, "accountName": "Subcontractor Cost", "type": "Subcontractor Cost", "description": "Costs for subcontractor services.", "parentAccountCode": "5", "acceptPayments": "No", "accountNameAr": "تكلفة المقاول من الباطن", "typeAr": "تكلفة المقاول من الباطن", "descriptionAr": "تكاليف خدمات المقاول من الباطن.", "parentAccountCodeAr": "5 - تكلفة البضاعة المباعة", "acceptPaymentsAr": "لا", "canBeDeleted": false, "charts": [ { "code": 5401, "accountName": "General Subcontractor Cost", "type": "General Subcontractor Cost", "description": "General subcontractor expenses.", "parentAccountCode": "54", "acceptPayments": "No", "accountNameAr": "تكلفة مقاول باطن عام", "typeAr": "تكلفة مقاول باطن عام", "descriptionAr": "مصروفات مقاول باطن عام.", "parentAccountCodeAr": "54 - تكلفة المقاول من الباطن", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 5402, "accountName": "Services Subcontract Cost", "type": "Services Subcontract Cost", "description": "Service-specific subcontractor costs.", "parentAccountCode": "54", "acceptPayments": "No", "accountNameAr": "تكلفة مقاول باطن للخدمات", "typeAr": "تكلفة مقاول باطن للخدمات", "descriptionAr": "تكاليف مقاول باطن خاصة بالخدمات.", "parentAccountCodeAr": "54 - تكلفة المقاول من الباطن", "acceptPaymentsAr": "لا", "canBeDeleted": false } ] }, { "code": 55, "accountName": "Other Direct Cost", "type": "Other Direct Cost", "description": "Other costs directly attributable to production.", "parentAccountCode": "5", "acceptPayments": "No", "accountNameAr": "تكاليف مباشرة أخرى", "typeAr": "تكاليف مباشرة أخرى", "descriptionAr": "تكاليف أخرى منسوبة مباشرة إلى الإنتاج.", "parentAccountCodeAr": "5 - تكلفة البضاعة المباعة", "acceptPaymentsAr": "لا", "canBeDeleted": false, "charts": [ { "code": 5501, "accountName": "Project Travelling - Hotel", "type": "Project Travelling - Hotel", "description": "Hotel expenses for project travel.", "parentAccountCode": "55", "acceptPayments": "No", "accountNameAr": "سفر المشروع - فندق", "typeAr": "سفر المشروع - فندق", "descriptionAr": "مصروفات الفندق لسفر المشروع.", "parentAccountCodeAr": "55 - تكاليف مباشرة أخرى", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 5502, "accountName": "Project Travelling - Car Rental", "type": "Project Travelling - Car Rental", "description": "Car rental expenses for project travel.", "parentAccountCode": "55", "acceptPayments": "No", "accountNameAr": "سفر المشروع - استئجار سيارة", "typeAr": "سفر المشروع - استئجار سيارة", "descriptionAr": "مصروفات استئجار السيارات لسفر المشروع.", "parentAccountCodeAr": "55 - تكاليف مباشرة أخرى", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 5503, "accountName": "Project Travelling - Per Diem Allowance", "type": "Project Travelling - Per Diem Allowance", "description": "Per diem allowances for project travel.", "parentAccountCode": "55", "acceptPayments": "No", "accountNameAr": "سفر المشروع - بدل يومي", "typeAr": "سفر المشروع - بدل يومي", "descriptionAr": "بدل يومي لسفر المشروع.", "parentAccountCodeAr": "55 - تكاليف مباشرة أخرى", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 5504, "accountName": "Project Travelling - Ticket", "type": "Project Travelling - Ticket", "description": "Ticket expenses for project travel.", "parentAccountCode": "55", "acceptPayments": "No", "accountNameAr": "سفر المشروع - تذاكر", "typeAr": "سفر المشروع - تذاكر", "descriptionAr": "مصروفات التذاكر لسفر المشروع.", "parentAccountCodeAr": "55 - تكاليف مباشرة أخرى", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 5505, "accountName": "Project Travelling - Others", "type": "Project Travelling - Others", "description": "Other project travel expenses.", "parentAccountCode": "55", "acceptPayments": "No", "accountNameAr": "سفر المشروع - أخرى", "typeAr": "سفر المشروع - أخرى", "descriptionAr": "مصروفات سفر أخرى للمشروع.", "parentAccountCodeAr": "55 - تكاليف مباشرة أخرى", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 5506, "accountName": "Project - Lease Cars", "type": "Project - Lease Cars", "description": "Leased car expenses for projects.", "parentAccountCode": "55", "acceptPayments": "No", "accountNameAr": "المشروع - سيارات مستأجرة", "typeAr": "المشروع - سيارات مستأجرة", "descriptionAr": "مصروفات السيارات المستأجرة للمشاريع.", "parentAccountCodeAr": "55 - تكاليف مباشرة أخرى", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 5507, "accountName": "Project - Outsource Labour", "type": "Project - Outsource Labour", "description": "Outsourced labor for projects.", "parentAccountCode": "55", "acceptPayments": "No", "accountNameAr": "المشروع - عمالة مستعان بها", "typeAr": "المشروع - عمالة مستعان بها", "descriptionAr": "عمالة مستعان بها للمشاريع.", "parentAccountCodeAr": "55 - تكاليف مباشرة أخرى", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 5508, "accountName": "Project - Internet", "type": "Project - Internet", "description": "Internet expenses for projects.", "parentAccountCode": "55", "acceptPayments": "No", "accountNameAr": "المشروع - إنترنت", "typeAr": "المشروع - إنترنت", "descriptionAr": "مصروفات الإنترنت للمشاريع.", "parentAccountCodeAr": "55 - تكاليف مباشرة أخرى", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 5509, "accountName": "Project - Subscriptions", "type": "Project - Subscriptions", "description": "Subscription expenses for projects.", "parentAccountCode": "55", "acceptPayments": "No", "accountNameAr": "المشروع - اشتراكات", "typeAr": "المشروع - اشتراكات", "descriptionAr": "مصروفات الاشتراكات للمشاريع.", "parentAccountCodeAr": "55 - تكاليف مباشرة أخرى", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 5510, "accountName": "Project Assets Depreciations", "type": "Project Assets Depreciations", "description": "Depreciation of project assets.", "parentAccountCode": "55", "acceptPayments": "No", "accountNameAr": "إهلاك أصول المشروع", "typeAr": "إهلاك أصول المشروع", "descriptionAr": "إهلاك أصول المشروع.", "parentAccountCodeAr": "55 - تكاليف مباشرة أخرى", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 5511, "accountName": "Project Miscellaneous Material", "type": "Project Miscellaneous Material", "description": "Miscellaneous project materials.", "parentAccountCode": "55", "acceptPayments": "No", "accountNameAr": "مواد متنوعة للمشروع", "typeAr": "مواد متنوعة للمشروع", "descriptionAr": "مواد متنوعة للمشروع.", "parentAccountCodeAr": "55 - تكاليف مباشرة أخرى", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 5512, "accountName": "Project Travelling - Fuel", "type": "Project Travelling - Fuel", "description": "Fuel expenses for project travel.", "parentAccountCode": "55", "acceptPayments": "No", "accountNameAr": "سفر المشروع - وقود", "typeAr": "سفر المشروع - وقود", "descriptionAr": "مصروفات الوقود لسفر المشروع.", "parentAccountCodeAr": "55 - تكاليف مباشرة أخرى", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 5513, "accountName": "Project Travelling - Taxi / Limousine", "type": "Project Travelling - Taxi / Limousine", "description": "Taxi/limousine expenses for project travel.", "parentAccountCode": "55", "acceptPayments": "No", "accountNameAr": "سفر المشروع - تاكسي/ليموزين", "typeAr": "سفر المشروع - تاكسي/ليموزين", "descriptionAr": "مصروفات التاكسي/الليموزين لسفر المشروع.", "parentAccountCodeAr": "55 - تكاليف مباشرة أخرى", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 5514, "accountName": "Project - Rental Equipments", "type": "Project - Rental Equipments", "description": "Rented equipment for projects.", "parentAccountCode": "55", "acceptPayments": "No", "accountNameAr": "المشروع - معدات مستأجرة", "typeAr": "المشروع - معدات مستأجرة", "descriptionAr": "معدات مستأجرة للمشاريع.", "parentAccountCodeAr": "55 - تكاليف مباشرة أخرى", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 5515, "accountName": "Project Insurance", "type": "Project Insurance", "description": "Insurance expenses for projects.", "parentAccountCode": "55", "acceptPayments": "No", "accountNameAr": "تأمين المشروع", "typeAr": "تأمين المشروع", "descriptionAr": "مصروفات التأمين للمشاريع.", "parentAccountCodeAr": "55 - تكاليف مباشرة أخرى", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 5516, "accountName": "Project Site Office Expenses", "type": "Project Site Office Expenses", "description": "Site office expenses for projects.", "parentAccountCode": "55", "acceptPayments": "No", "accountNameAr": "مصروفات مكتب موقع المشروع", "typeAr": "مصروفات مكتب موقع المشروع", "descriptionAr": "مصروفات مكتب موقع المشروع.", "parentAccountCodeAr": "55 - تكاليف مباشرة أخرى", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 5517, "accountName": "Project Car Repair & Maintenance", "type": "Project Car Repair & Maintenance", "description": "Car repair/maintenance for projects.", "parentAccountCode": "55", "acceptPayments": "No", "accountNameAr": "إصلاح وصيانة سيارات المشروع", "typeAr": "إصلاح وصيانة سيارات المشروع", "descriptionAr": "إصلاح وصيانة سيارات المشروع.", "parentAccountCodeAr": "55 - تكاليف مباشرة أخرى", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 5518, "accountName": "Project Site Accommodation Expenses", "type": "Project Site Accommodation Expenses", "description": "Accommodation expenses at project sites.", "parentAccountCode": "55", "acceptPayments": "No", "accountNameAr": "مصروفات إقامة موقع المشروع", "typeAr": "مصروفات إقامة موقع المشروع", "descriptionAr": "مصروفات الإقامة في مواقع المشاريع.", "parentAccountCodeAr": "55 - تكاليف مباشرة أخرى", "acceptPaymentsAr": "لا", "canBeDeleted": false } ] } ] }, { "code": 6, "accountName": "Expenses", "type": "Expenses", "description": "The costs of operations that a company incurs to generate revenue.", "parentAccountCode": null, "acceptPayments": "No", "accountNameAr": "المصروفات", "typeAr": "المصروفات", "descriptionAr": "تكاليف العمليات التي تتكبدها الشركة لتوليد الإيرادات.", "parentAccountCodeAr": null, "acceptPaymentsAr": "لا", "canBeDeleted": false, "charts": [ { "code": 61, "accountName": "General and Administrative", "type": "General and Administrative", "description": "Expenses related to the overall management of the company.", "parentAccountCode": "6", "acceptPayments": "No", "accountNameAr": "المصاريف العمومية والإدارية", "typeAr": "المصاريف العمومية والإدارية", "descriptionAr": "المصروفات المتعلقة بالإدارة العامة للشركة.", "parentAccountCodeAr": "6 - 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إيجار المكتب والمستودع", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 610202, "accountName": "Warehouse Rent", "type": "Warehouse Rent", "description": "Rent expenses for warehouse facilities.", "parentAccountCode": "6102", "acceptPayments": "No", "accountNameAr": "إيجار المستودع", "typeAr": "الإيجار", "descriptionAr": "مصروفات إيجار المستودع.", "parentAccountCodeAr": "6102 - إيجار المكتب والمستودع", "acceptPaymentsAr": "لا", "canBeDeleted": true } ] }, { "code": 6103, "accountName": "Utilities Expenses", "type": "Utilities Expenses", "description": "Expenses for electricity, water, and other utilities.", "parentAccountCode": "61", "acceptPayments": "No", "accountNameAr": "مصروفات المرافق", "typeAr": "المرافق", "descriptionAr": "مصروفات الكهرباء والماء والمرافق الأخرى.", "parentAccountCodeAr": "61 - المصاريف العمومية والإدارية", "acceptPaymentsAr": "لا", "canBeDeleted": true, "charts": [ { "code": 610301, "accountName": "utilities", "type": "utilities", "description": "General utility expenses.", "parentAccountCode": "6103", "acceptPayments": "No", "accountNameAr": "المرافق", "typeAr": "المرافق", "descriptionAr": "مصروفات المرافق العامة.", "parentAccountCodeAr": "6103 - مصروفات المرافق", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 610302, "accountName": "Internet", "type": "Internet", "description": "Internet service expenses.", "parentAccountCode": "6103", "acceptPayments": "No", "accountNameAr": "الإنترنت", "typeAr": "المرافق", "descriptionAr": "مصروفات خدمة الإنترنت.", "parentAccountCodeAr": "6103 - مصروفات المرافق", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 610303, "accountName": "Telephone", "type": "Telephone", "description": "Telephone service expenses.", "parentAccountCode": "6103", "acceptPayments": "No", "accountNameAr": "الهاتف", "typeAr": "المرافق", "descriptionAr": "مصروفات خدمة الهاتف.", "parentAccountCodeAr": "6103 - مصروفات المرافق", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 610304, "accountName": "Electricity", "type": "Electricity", "description": "Electricity expenses.", "parentAccountCode": "6103", "acceptPayments": "No", "accountNameAr": "الكهرباء", "typeAr": "المرافق", "descriptionAr": "مصروفات الكهرباء.", "parentAccountCodeAr": "6103 - مصروفات المرافق", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 610305, "accountName": "Water", "type": "Water", "description": "Water expenses.", "parentAccountCode": "6103", "acceptPayments": "No", "accountNameAr": "الماء", "typeAr": "المرافق", "descriptionAr": "مصروفات الماء.", "parentAccountCodeAr": "6103 - مصروفات المرافق", "acceptPaymentsAr": "لا", "canBeDeleted": true } ] }, { "code": 6104, "accountName": "Professional Fee Expenses", "type": "Professional Fee Expenses", "description": "Fees for professional services like audit and consultancy.", "parentAccountCode": "61", "acceptPayments": "No", "accountNameAr": "مصروفات الرسوم المهنية", "typeAr": "الرسوم المهنية", "descriptionAr": "رسوم الخدمات المهنية مثل التدقيق والاستشارات.", "parentAccountCodeAr": "61 - المصاريف العمومية والإدارية", "acceptPaymentsAr": "لا", "canBeDeleted": true, "charts": [ { "code": 610401, "accountName": "Zakat Services Fee", "type": "Zakat Services Fee", "description": "Fees paid for Zakat related services.", "parentAccountCode": "6104", "acceptPayments": "No", "accountNameAr": "رسوم خدمات الزكاة", "typeAr": "الرسوم المهنية", "descriptionAr": "الرسوم المدفوعة لخدمات الزكاة.", "parentAccountCodeAr": "6104 - مصروفات الرسوم المهنية", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 610402, "accountName": "Audit Services Fee", "type": "Audit Services Fee", "description": "Fees paid for audit services.", "parentAccountCode": "6104", "acceptPayments": "No", "accountNameAr": "رسوم خدمات التدقيق", "typeAr": "الرسوم المهنية", "descriptionAr": "الرسوم المدفوعة لخدمات التدقيق.", "parentAccountCodeAr": "6104 - مصروفات الرسوم المهنية", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 610403, "accountName": "Consultancy Fee", "type": "Consultancy Fee", "description": "Fees paid for consultancy services.", "parentAccountCode": "6104", "acceptPayments": "No", "accountNameAr": "رسوم الاستشارات", "typeAr": "الرسوم المهنية", "descriptionAr": "الرسوم المدفوعة لخدمات الاستشارات.", "parentAccountCodeAr": "6104 - مصروفات الرسوم المهنية", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 610404, "accountName": "Board Member Fee", "type": "Board Member Fee", "description": "Fees paid to board members.", "parentAccountCode": "6104", "acceptPayments": "No", "accountNameAr": "رسوم أعضاء مجلس الإدارة", "typeAr": "الرسوم المهنية", "descriptionAr": "الرسوم المدفوعة لأعضاء مجلس الإدارة.", "parentAccountCodeAr": "6104 - مصروفات الرسوم المهنية", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 610405, "accountName": "Professional Fee", "type": "Professional Fee", "description": "General professional fees.", "parentAccountCode": "6104", "acceptPayments": "No", "accountNameAr": "رسوم مهنية", "typeAr": "الرسوم المهنية", "descriptionAr": "الرسوم المهنية العامة.", "parentAccountCodeAr": "6104 - مصروفات الرسوم المهنية", "acceptPaymentsAr": "لا", "canBeDeleted": true } ] }, { "code": 6105, "accountName": "Depreciation & Amortization", "type": "Depreciation & Amortization", "description": "Allocation of the cost of tangible and intangible assets over their useful lives.", "parentAccountCode": "61", "acceptPayments": "No", "accountNameAr": "الإهلاك والإطفاء", "typeAr": "الإهلاك والإطفاء", "descriptionAr": "توزيع تكلفة الأصول الملموسة وغير الملموسة على مدى عمرها الإنتاجي.", "parentAccountCodeAr": "61 - المصاريف العمومية والإدارية", "acceptPaymentsAr": "لا", "canBeDeleted": true, "charts": [ { "code": 610501, "accountName": "Depreciation of Furniture & Fixture", "type": "Depreciation of Furniture & Fixture", "description": "Depreciation expense for furniture and fixtures.", "parentAccountCode": "6105", "acceptPayments": "No", "accountNameAr": "إهلاك الأثاث والتجهيزات", "typeAr": "الإهلاك والإطفاء", "descriptionAr": "مصروف إهلاك الأثاث والتجهيزات.", "parentAccountCodeAr": "6105 - الإهلاك والإطفاء", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 610502, "accountName": "Depreciation of Equipments", "type": "Depreciation of Equipments", "description": "Depreciation expense for equipment.", "parentAccountCode": "6105", "acceptPayments": "No", "accountNameAr": "إهلاك المعدات", "typeAr": "الإهلاك والإطفاء", "descriptionAr": "مصروف إهلاك المعدات.", "parentAccountCodeAr": "6105 - الإهلاك والإطفاء", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 610503, "accountName": "Depreciation of Building Improvements", "type": "Depreciation of Building Improvements", "description": "Depreciation expense for building improvements.", "parentAccountCode": "6105", "acceptPayments": "No", "accountNameAr": "إهلاك تحسينات المباني", "typeAr": "الإهلاك والإطفاء", "descriptionAr": "مصروف إهلاك تحسينات المباني.", "parentAccountCodeAr": "6105 - الإهلاك والإطفاء", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 610504, "accountName": "Depreciation of Computer Equipment", "type": "Depreciation of Computer Equipment", "description": "Depreciation expense for computer equipment.", "parentAccountCode": "6105", "acceptPayments": "No", "accountNameAr": "إهلاك معدات الحاسوب", "typeAr": "الإهلاك والإطفاء", "descriptionAr": "مصروف إهلاك معدات الحاسوب.", "parentAccountCodeAr": "6105 - الإهلاك والإطفاء", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 610505, "accountName": "Depreciation of Motor Vehicles", "type": "Depreciation of Motor Vehicles", "description": "Depreciation expense for motor vehicles.", "parentAccountCode": "6105", "acceptPayments": "No", "accountNameAr": "إهلاك المركبات", "typeAr": "الإهلاك والإطفاء", "descriptionAr": "مصروف إهلاك المركبات.", "parentAccountCodeAr": "6105 - الإهلاك والإطفاء", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 610506, "accountName": "Depreciation of Improvements on Assets", "type": "Depreciation of Improvements on Assets", "description": "Depreciation expense for improvements made on assets.", "parentAccountCode": "6105", "acceptPayments": "No", "accountNameAr": "إهلاك التحسينات على الأصول", "typeAr": "الإهلاك والإطفاء", "descriptionAr": "مصروف إهلاك التحسينات التي تمت على الأصول.", "parentAccountCodeAr": "6105 - الإهلاك والإطفاء", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 610507, "accountName": "Amortization of Software", "type": "Amortization of Software", "description": "Amortization expense for software.", "parentAccountCode": "6105", "acceptPayments": "No", "accountNameAr": "إطفاء البرمجيات", "typeAr": "الإهلاك والإطفاء", "descriptionAr": "مصروف إطفاء البرمجيات.", "parentAccountCodeAr": "6105 - الإهلاك والإطفاء", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 610508, "accountName": "Depreciation of Tools & Hardware", "type": "Depreciation of Tools & Hardware", "description": "Depreciation expense for tools and hardware.", "parentAccountCode": "6105", "acceptPayments": "No", "accountNameAr": "إهلاك الأدوات والمعدات", "typeAr": "الإهلاك والإطفاء", "descriptionAr": "مصروف إهلاك الأدوات والمعدات.", "parentAccountCodeAr": "6105 - الإهلاك والإطفاء", "acceptPaymentsAr": "لا", "canBeDeleted": true } ] }, { "code": 6106, "accountName": "General Expenses", "type": "General Expenses", "description": "Miscellaneous general expenses.", "parentAccountCode": "61", "acceptPayments": "No", "accountNameAr": "مصروفات عامة", "typeAr": "مصروفات عامة", "descriptionAr": "مصروفات عامة متنوعة.", "parentAccountCodeAr": "61 - المصاريف العمومية والإدارية", "acceptPaymentsAr": "لا", "canBeDeleted": true, "charts": [ { "code": 610601, "accountName": "Car Repairs", "type": "Car Repairs", "description": "Expenses for car repairs.", "parentAccountCode": "6106", "acceptPayments": "No", "accountNameAr": "إصلاح السيارات", "typeAr": "مصروفات عامة", "descriptionAr": "مصروفات إصلاح السيارات.", "parentAccountCodeAr": "6106 - مصروفات عامة", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 610602, "accountName": "Car Insurance", "type": "Car Insurance", "description": "Expenses for car insurance.", "parentAccountCode": "6106", "acceptPayments": "No", "accountNameAr": "تأمين السيارات", "typeAr": "مصروفات عامة", "descriptionAr": "مصروفات تأمين السيارات.", "parentAccountCodeAr": "6106 - مصروفات عامة", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 610603, "accountName": "Office Repair", "type": "Office Repair", "description": "Expenses for office repairs.", "parentAccountCode": "6106", "acceptPayments": "No", "accountNameAr": "إصلاح المكاتب", "typeAr": "مصروفات عامة", "descriptionAr": "مصروفات إصلاح المكاتب.", "parentAccountCodeAr": "6106 - مصروفات عامة", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 610604, "accountName": "Stationary", "type": "Stationary", "description": "Expenses for stationery supplies.", "parentAccountCode": "6106", "acceptPayments": "No", "accountNameAr": "القرطاسية", "typeAr": "مصروفات عامة", "descriptionAr": "مصروفات لوازم القرطاسية.", "parentAccountCodeAr": "6106 - مصروفات عامة", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 610605, "accountName": "Printing", "type": "Printing", "description": "Expenses for printing services.", "parentAccountCode": "6106", "acceptPayments": "No", "accountNameAr": "الطباعة", "typeAr": "مصروفات عامة", "descriptionAr": "مصروفات خدمات الطباعة.", "parentAccountCodeAr": "6106 - مصروفات عامة", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 610606, "accountName": "Courier", "type": "Courier", "description": "Expenses for courier services.", "parentAccountCode": "6106", "acceptPayments": "No", "accountNameAr": "البريد السريع", "typeAr": "مصروفات عامة", "descriptionAr": "مصروفات خدمات البريد السريع.", "parentAccountCodeAr": "6106 - مصروفات عامة", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 610607, "accountName": "Computer Maintenance & Repair", "type": "Computer Maintenance & Repair", "description": "Expenses for computer maintenance and repair.", "parentAccountCode": "6106", "acceptPayments": "No", "accountNameAr": "صيانة وإصلاح الحاسوب", "typeAr": "مصروفات عامة", "descriptionAr": "مصروفات صيانة وإصلاح الحاسوب.", "parentAccountCodeAr": "6106 - مصروفات عامة", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 610608, "accountName": "Others G&A Exp", "type": "Others G&A Exp", "description": "Other general and administrative expenses.", "parentAccountCode": "6106", "acceptPayments": "No", "accountNameAr": "مصروفات عمومية وإدارية أخرى", "typeAr": "مصروفات عامة", "descriptionAr": "مصروفات عمومية وإدارية أخرى.", "parentAccountCodeAr": "6106 - مصروفات عامة", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 610609, "accountName": "Entertainment Expenses", "type": "Entertainment Expenses", "description": "Expenses for entertainment purposes.", "parentAccountCode": "6106", "acceptPayments": "No", "accountNameAr": "مصروفات الترفيه", "typeAr": "مصروفات عامة", "descriptionAr": "مصروفات لأغراض الترفيه.", "parentAccountCodeAr": "6106 - مصروفات عامة", "acceptPaymentsAr": "لا", "canBeDeleted": true } ] }, { "code": 6107, "accountName": "Bank & Finance Charges", "type": "Bank & Finance Charges", "description": "Fees and charges from banks and financial institutions.", "parentAccountCode": "61", "acceptPayments": "No", "accountNameAr": "رسوم بنكية ومالية", "typeAr": "رسوم بنكية", "descriptionAr": "الرسوم والتكاليف من البنوك والمؤسسات المالية.", "parentAccountCodeAr": "61 - المصاريف العمومية والإدارية", "acceptPaymentsAr": "لا", "canBeDeleted": true, "charts": [ { "code": 610701, "accountName": "Bank Charges", "type": "Bank Charges", "description": "General bank charges.", "parentAccountCode": "6107", "acceptPayments": "No", "accountNameAr": "رسوم بنكية", "typeAr": "رسوم بنكية", "descriptionAr": "الرسوم البنكية العامة.", "parentAccountCodeAr": "6107 - رسوم بنكية ومالية", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 610702, "accountName": "Finance Charges", "type": "Finance Charges", "description": "Finance charges incurred.", "parentAccountCode": "6107", "acceptPayments": "No", "accountNameAr": "رسوم مالية", "typeAr": "رسوم بنكية", "descriptionAr": "الرسوم المالية المتكبدة.", "parentAccountCodeAr": "6107 - رسوم بنكية ومالية", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 610703, "accountName": "Bank Facility Fee", "type": "Bank Facility Fee", "description": "Fees for bank facilities.", "parentAccountCode": "6107", "acceptPayments": "No", "accountNameAr": "رسوم التسهيلات البنكية", "typeAr": "رسوم بنكية", "descriptionAr": "رسوم التسهيلات البنكية.", "parentAccountCodeAr": "6107 - رسوم بنكية ومالية", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 610704, "accountName": "Loss/Gain on Forex Exchange", "type": "Loss/Gain on Forex Exchange", "description": "Loss or gain from foreign exchange transactions.", "parentAccountCode": "6107", "acceptPayments": "No", "accountNameAr": "خسارة/ربح سعر صرف العملات الأجنبية", "typeAr": "رسوم بنكية", "descriptionAr": "الخسارة أو الربح من معاملات صرف العملات الأجنبية.", "parentAccountCodeAr": "6107 - رسوم بنكية ومالية", "acceptPaymentsAr": "لا", "canBeDeleted": true }, { "code": 610705, "accountName": "WithHolding TAX - WHT", "type": "WithHolding TAX - WHT", "description": "Withholding tax expenses.", "parentAccountCode": "6107", "acceptPayments": "No", "accountNameAr": "ضريبة الاستقطاع - WHT", "typeAr": "رسوم بنكية", "descriptionAr": "مصروفات ضريبة الاستقطاع.", "parentAccountCodeAr": "6107 - رسوم بنكية ومالية", "acceptPaymentsAr": "لا", "canBeDeleted": true } ] }, { "code": 6108, "accountName": "zakat", "type": "zakat", "description": "Zakat expense.", "parentAccountCode": "61", "acceptPayments": "No", "accountNameAr": "الزكاة", "typeAr": "الضرائب", "descriptionAr": "مصروف الزكاة.", "parentAccountCodeAr": "61 - المصاريف العمومية والإدارية", "acceptPaymentsAr": "لا", "canBeDeleted": false }, { "code": 6109, "accountName": "Business Travelling", "type": "Business Travelling", "description": "Expenses related to business travel.", "parentAccountCode": "61", "acceptPayments": "No", "accountNameAr": "سفر العمل", "typeAr": "المصاريف العمومية والإدارية", "descriptionAr": "المصروفات المتعلقة بسفر العمل.", "parentAccountCodeAr": "61 - المصاريف العمومية والإدارية", "acceptPaymentsAr": "لا", "canBeDeleted": false }, { "code": 6110, "accountName": "Membership & Subscriptions", "type": "Membership & Subscriptions", "description": "Expenses for memberships and subscriptions.", "parentAccountCode": "61", "acceptPayments": "No", "accountNameAr": "العضوية والاشتراكات", "typeAr": "المصاريف العمومية والإدارية", "descriptionAr": "مصروفات العضوية والاشتراكات.", "parentAccountCodeAr": "61 - المصاريف العمومية والإدارية", "acceptPaymentsAr": "لا", "canBeDeleted": false } ] } ] } ]