Professional Documents
Culture Documents
ﺚﻟﺎﺜﻟا ﻞﺼﻔﻟا سﻮﻣﺎﻗ ﺔﻳرﺎﺠﺘﻟا تﺎﺤﻠﻄﺼﻤﻟا Commercial Terminologies Dictionary
ﺚﻟﺎﺜﻟا ﻞﺼﻔﻟا سﻮﻣﺎﻗ ﺔﻳرﺎﺠﺘﻟا تﺎﺤﻠﻄﺼﻤﻟا Commercial Terminologies Dictionary
ﻗﺎﻣﻮس
اﻟﻤﺼﻄﻠﺤﺎت اﻟﺘﺠﺎرﻳﺔ
Commercial Terminologies
DICTIONARY
١١٩
Introdution
ﻧﻘﺪم ﻓﻲ هﺬا اﻟﻘﺎﻣﻮس اﻟﻤﺼﻄﻠﺤﺎت اﻟﺘﺠﺎرﻳﺔ اﻟﺘﻲ ﻧﺮى أﻧﻬﺎ أآﺜﺮ أهﻤﻴﺔ وﺿﺮورﻳﺔ
ﻟﻤﺴﺎﻋﺪة اﻟﺬﻳﻦ ﻳﻌﻤﻠﻮن ﻓﻲ ﻣﺠﺎل اﻟﺪراﺳﺎت اﻟﺘﺠﺎرﻳﺔ وﺧﺎﺹﺔ اﻟﻄﻠﺒﺔ ﻓﻲ اﻟﺜﺎﻧﻮﻳﺎت
وﻳﻤﻜﻦ أﻳﻀ ًﺎ ﻟﺮﺝﺎل اﻷﻋﻤﺎل أن ﻳﺴﺘﻔﻴﺪوا ﻣﻦ هﺬﻩ، واﻟﻤﻌﺎهﺪ واﻟﻜﻠﻴﺎت اﻟﺘﺠﺎرﻳﺔ
وﻧﺄﻣﻞ أن ﺕﺠﺪوا ﻓﻲ هﺬا اﻟﻘﺎﻣﻮس ﻣﺎ ﻳﻌﻮد ﻋﻠﻴﻜﻢ ﺏﺎﻟﻔﺎﺋﺪة وهﺬا ﻣﺎ، اﻟﻤﺼﻄﻠﺤﺎت
. ﻧﻬﺪف إﻟﻴﺔ
١٢٠
“A“
Wards اﻟﺘﺮﺟﻤﺔ
١٢١
““A
Wards اﻟﺘﺮﺟﻤﺔ
١٢٢
““A
Wards اﻟﺘﺮﺟﻤﺔ
Arrears ﻣﺘﺄﺧﺮات
Arrival ورود – وﺹﻮل
Arrivals اﻟﻮاردات
Article ﺏﻨﺪ – ﻧﻮع – ﺳﻠﻌﺔ
Artificiah ﺹﻨﺎﻋﻰ
Assembly ﺝﻤﻌﻴﺔ
Assets ﻣﻮﺝﻮدات – أﺹﻮل
Associate ﻋﻀﻮ – ﺷﺮﻳﻚ
Association إﺕﺤﺎد – ﺝﻤﻌﻴﺔ – ﺷﺮآﺔ
At Sight ﻋﻨﺪ اﻹﻃﻼع
Attached ﻣﻮﻗﻒ
Audit ﻓﺤﺺ – ﻣﺮاﺝﻌﺔ اﻟﺤﺴﺎﺏﺎت
Auditing ﻣﺮاﺝﻌﺔ
Auditors ﻣﺮاﺝﻊ – ﻣﺮاﻗﺐ ﺡﺴﺎﺏﺎت
Auditor Report ﺕﻘﺮﻳﺮ اﻟﻤﺮاﺝﻊ
Auxiliary Books دﻓﺎﺕﺮ ﻣﺴﺎﻋﺪة
Average ﻣﻌﺪل – ﻣﺘﻮﺳﻂ – ﻧﺴﺒﺔ
١٢٣
““ B
Wards اﻟﺘﺮﺟﻤﺔ
Bachelor ﺏﻜﺎﻟﻮرﻳﺲ
Back Abill ﻳﻈﻬﺮ آﻤﺒﻴﺎﻟﺔ
Back Rent ﻏﻴﺠﺎر ﻣﺘﺄﺧﺮ
Bad Debts دﻳﻮن ﻣﻌﺪوﻣﺔ
Baggage ﻋﻔﺶ – أﻣﺘﻌﺔ
Balance رﺹﻴﺪ
Balance sheet اﻟﻤﻴﺰاﻧﻴﺔ اﻟﻌﻤﻮﻣﻴﺔ
Bank ﻣﺼﺮف – ﺏﻨﻚ
Bank Charges ﻣﺼﺎرﻳﻒ اﻟﺒﻨﻚ
Bank Clearing ﻣﻘﺎﺹﺔ اﻟﺒﻨﻮك
Bank Commission ﻋﻤﻮﻟﺔ اﻟﺒﻨﻚ
Bank of Deposit ﺏﻨﻚ إﻳﺪاع
Bank of Issue ﺏﻨﻚ إﺹﺪار
Bank Notes ﺏﻨﻜﻨﻮت – أوراق ﻣﺼﺮﻓﻴﺔ
Banking أﻋﻤﺎل ﻣﺼﺮﻓﻴﺔ
Bankrupt ﻣﻔﻠﺲ – ﻣﻌﺴﺮ
Bankruptcy إﻓﻼس – إﻋﺴﺎر
Barter ﻳﻘﺎﻳﺾ – ﻳﺒﺎدل
Bartering ﺕﺠﺎرة اﻟﻤﻘﺎﻳﻀﺔ
Benefits ﻣﺰاﻳﺎ
Bidding ﻣﺰاﻳﺪة -ﻣﻨﺎداﻩ
Bidder ﻣﺰاﻳﺪة – ﺹﺎﺡﺐ ﻋﻄﺎء
Bill آﻤﺒﻴﺎﻟﺔ
Bonds ﺳﻨﺪات
Bonus ﻣﻜﺎﻓﺄة – ﻣﻨﺤﺔ – ﻋﻼوة
١٢٤
“ B“
Wards اﻟﺘﺮﺟﻤﺔ
١٢٥
““C
Wards اﻟﺘﺮﺟﻤﺔ
١٢٦
“C“
Wards اﻟﺘﺮﺟﻤﺔ
١٢٧
“C“
Wards اﻟﺘﺮﺟﻤﺔ
١٢٨
““C
Wards اﻟﺘﺮﺟﻤﺔ
Control ﻣﺮاﻗﺒﺔ
Controller ﻣﺮاﻗﺐ ﻣﺮاﺝﻊ – ﻣﻔﺘﺶ
Co-Partner ﺷﺮﻳﻚ
Co-Operation ﺕﻌﺎون ﺕﻌﺎون
Co-Owner أﺡﺪ اﻟﻤﻼك
Corruption رﺷﻮة – ﻓﺴﺎد
Cost ﺕﻜﺎﻟﻴﻒ -ﺕﻜﻠﻔﺔ
Cost Account ﺡﺴﺎب ﺕﻜﺎﻟﻴﻒ
Cost Ledger دﻓﺘﺮ أﺳﺘﺎذ ﺕﻜﺎﻟﻴﻒ
Cost Price ﺙﻤﻦ اﻟﺘﻜﻠﻔﺔ – اﻟﺘﻜﻠﻔﺔ اﻷﺹﻠﻴﺔ
Cost of Production ﺕﻜﺎﻟﻴﻒ اﻹﻧﺘﺎج
Count ﻋﺪ – ﺡﺴﺎب
Counter ﻋﺪاد – ﺷﺒﺎك اﻟﺨﺰﻳﻨﺔ
Cover ﺿﻤﺎن – ﻏﻄﺎ ﺕﺄﻣﻴﻦ
Croft ﺡﺮﻓﺔ – ﻣﻬﻨﺔ
Crash اﻓﻼس – اﻧﻬﻴﺎر
Credit إﻋﺘﻤﺎد – اﺋﺘﻤﺎن
Credit Account ﺡﺴﺎب داﺋﻦ – ﺡﺴﺎب إﻋﺘﻤﺎد
Credit Palance رﺹﻴﺪ داﺋﻦ ) ﻟﻪ (
Credit Note إﺷﻌﺎر داﺋﻦ
Credit Slip ﻗﺴﻴﻤﺔ إﻳﺪاع
Creditor داﺋﻦ
Currency ﻋﻤﻠﻪ
Currency Note ﻋﻤﻠﻪ ورﻗﻴﺔ
Current Account ﺡﺴﺎب ﺝﺎرى
١٢٩
““C
Wards اﻟﺘﺮﺟﻤﺔ
١٣٠
““D
Wards اﻟﺘﺮﺟﻤﺔ
١٣١
“D“
Wards اﻟﺘﺮﺟﻤﺔ
١٣٢
““D
Wards اﻟﺘﺮﺟﻤﺔ
١٣٣
““E
Wards اﻟﺘﺮﺟﻤﺔ
Economic إﻗﺘﺼﺎد
Economics ﻋﻠﻢ اﻻﻗﺘﺼﺎد
Economise إدﺧﺮ – اﻗﺘﺼﺮ
Economist اﻗﺘﺼﺎدى
Economy اﻗﺘﺼﺎد – ﺕﻮﻓﻴﺮ
Employee ﻣﻮﻇﻒ – ﻣﺴﺘﺨﺪم – ﻋﺎﻣﻞ
Employer ﺹﺎﺡﺐ اﻟﻌﻤﻞ
Employment وﻇﻴﻔﺔ – ﻋﻤﻞ
Enter ﻗﻴﺪ – أﺙﺒﺖ ﻓﻲ اﻟﺪﻓﺎﺕﺮ
Enterprise ﻋﻤﻞ – ﻣﺸﺮوع – ﻣﺆﺳﺴﺔ
Entity ﺷﺨﺼﻴﺔ ﻣﻌﻨﻮﻳﺔ
Entry ﻗﻴﺪ – دﺧﻮل – ﻣﺪﺧﻞ
Equalisation ﺕﺴﻮﻳﺔ – ﻣﺴﺎواة – ﻣﻌﺎدﻟﺔ
Error ﺧﻄﺄ – ﻏﻠﻂ
Error Excepted ﻣﺎ ﻋﺪا اﻟﺨﻄﺄ
Establishment ﻣﺆﺳﺴﺔ – ﻣﻨﺸﺄة – ﻋﻤﺎرة
Establishment Expenses ﻣﺼﺎرﻳﻒ ﺕﺄﺳﻴﺲ
Estate ﺷﺮآﺔ – ﻋﻘﺎر – ﻣﻠﻚ
Excess زﻳﺎدة
Exemption From Taxes إﻋﻔﺎء ﻣﻦ اﻟﻀﺮﻳﺒﺔ
Expenditure ﻣﺼﺮوف – ﺕﻜﺎﻟﻴﻒ
Expenses ﻣﺼﺮوﻓﺎت
Expiry إﻧﻘﻀﺎء – إﻧﺘﻬﺎء اﻟﻤﺪة " اﻟﺼﻼﺡﻴﺔ "
Export ﺹﺪر
Export Bounty ﺕﺼﺪﻳﺮ
١٣٤
“E“
Wards اﻟﺘﺮﺟﻤﺔ
١٣٥
““F
Wards اﻟﺘﺮﺟﻤﺔ
١٣٦
““F
Wards اﻟﺘﺮﺟﻤﺔ
١٣٧
““G
Wards اﻟﺘﺮﺟﻤﺔ
١٣٨
““H
Wards اﻟﺘﺮﺟﻤﺔ
١٣٩
“I“
Wards اﻟﺘﺮﺟﻤﺔ
١٤٠
“I“
Wards اﻟﺘﺮﺟﻤﺔ
Interest Arrears ﻓﻮاﺋﺪ ﻣﺘﺄﺧﺮة
Interest on Capital ﻓﺎﺋﺪة ﻋﻠﻰ رأس اﻟﻤﺎل
Interest on Drawings ﻓﻮاﺋﺪ ﻋﻠﻰ اﻟﻤﺴﺤﻮﺏﺎت
Interest Paid ﻓﻮاﺋﺪ ﻣﺪﻓﻮﻋﺔ
Interest Received ﻓﻮاﺋﺪ ﻣﻘﺒﻮﺿﺔ
Internal Audit ﻣﺮاﺝﻌﺔ داﺧﻠﻴﺔ
Internal Loan ﻗﺮض داﺧﻠﻲ
Internal Trade ﺕﺠﺎرة داﺧﻠﻴﺔ
Interantional Trade ﺕﺠﺎرة دوﻟﻴﺔ
Inventory ﺝﺮد
Inventory Book دﻓﺘﺮ اﻟﺠﺮد
Invest ﻳﺴﺘﺜﻤﺮ
Investment Companies ﺷﺮآﺎت اﻻﺳﺘﺜﻤﺎر
Investment Companies ﺷﺮآﺎت اﻻﺳﺘﺜﻤﺎر
Investment Establishments ﻣﺆﺳﺴﺎت اﻻﺳﺘﺜﻤﺎر
Investments اﺳﺘﺜﻤﺎرات
Invoice ﻓﺎﺕﻮرة
Investor ﻣﺴﺘﺜﻤﺮ
Issuance ﺹﺪور – اﺹﺪار
Issuance Expenses ﻣﺼﺎرﻳﻒ إﺹﺪار
Issue of Shares إﺹﺪار اﻷﺳﻬﻢ
Issued Capital رأس اﻟﻤﺎل اﻟﻤﺼﺪر
Issued ﺹﺪر
Items - Items ﻣﻔﺮادات – ﺏﻴﺎﻧﺎت – ﺏﻨﻮد
Installation ﺕﺮآﻴﺐ وﺕﺸﻐﻴﻞ
Item Code No. رﻗﻢ اﻟﺼﻨﻒ
١٤١
“J“
Wards اﻟﺘﺮﺟﻤﺔ
١٤٢
““K
Wards اﻟﺘﺮﺟﻤﺔ
Key ﻣﻔﺘﺎح
Key Industry ﺹﻨﺎﻋﺔ رﺋﻴﺴﻴﺔ
Kilo آﻴﻠﻮ
Kilogram آﻴﻠﻮ ﺝﺮام
Kilometre آﻴﻠﻮ ﻣﺘﺮ
١٤٣
““L
Wards اﻟﺘﺮﺟﻤﺔ
١٤٤
““L
Wards اﻟﺘﺮﺟﻤﺔ
١٤٥
““M
Wards اﻟﺘﺮﺟﻤﺔ
١٤٦
“M“
Wards اﻟﺘﺮﺟﻤﺔ
Model ﻧﻤﻮذج
Money ﻧﻘﻮد – ﻋﻤﻠﺔ
Money Rate ﺳﻌﺮ اﻟﻌﻤﻠﺔ
Monthly ﺷﻬﺮي
Monthly Report ﺕﻘﺮﻳﺮ ﺷﻬﺮي
Mortgage رهﻦ ﻋﻘﺎري
Mortgage Banks اﻟﺒﻨﻮك اﻟﻌﻘﺎرﻳﺔ
١٤٧
““N
Wards اﻟﺘﺮﺟﻤﺔ
١٤٨
““O
Wards اﻟﺘﺮﺟﻤﺔ
١٤٩
“P“
Wards اﻟﺘﺮﺟﻤﺔ
١٥٠
“P“
Wards اﻟﺘﺮﺟﻤﺔ
١٥١
““Q
Wards اﻟﺘﺮﺟﻤﺔ
١٥٢
““R
Wards اﻟﺘﺮﺟﻤﺔ
١٥٣
““S
Wards اﻟﺘﺮﺟﻤﺔ
١٥٤
““S
Wards اﻟﺘﺮﺟﻤﺔ
١٥٥
““S
Wards اﻟﺘﺮﺟﻤﺔ
١٥٦
““T
Wards اﻟﺘﺮﺟﻤﺔ
١٥٧
““U
Wards اﻟﺘﺮﺟﻤﺔ
Unit وﺡﺪة
Unit Rate ﺳﻌﺮ اﻟﻮﺡﺪة
Un Paid ﻏﻴﺮ ﻣﺪﻓﻮع أو ﻏﻴﺮ ﻣﺴﺪد
““V
Wards اﻟﺘﺮﺟﻤﺔ
١٥٨
“W“
Wards اﻟﺘﺮﺟﻤﺔ
Wage اﻷﺝﺮ
Warehouse ﻣﺨﺰن – ﻣﺴﺘﻮدع
Warehousing ﺕﺨﺰﻳﻦ
Wealth ﻣﺎل – ﻏﻨﻰ-ﺙﺮوة
Wholesale Price ﺳﻌﺮ اﻟﺠﻤﻠﺔ
Whole Sale Trade ﺕﺠﺎرة اﻟﺠﻤﻠﺔ
Work Order أﻣﺮ اﻟﺘﺸﻐﻴﻞ
Work Orders أواﻣﺮ اﻟﺘﺸﻐﻴﻞ
Work in Progress أﻋﻤﻞ ﺕﺤﺖ اﻟﺘﺸﻐﻴﻞ
Working Capital رأﺳﻤﺎل ﻋﺎﻣﻞ
Working Life اﻟﻌﻤﺮ اﻹﻧﺘﺎﺝﻲ
Works Cost ﺕﻜﻠﻔﺔ اﻟﺼﻨﻊ
١٥٩
“Y“
Wards اﻟﺘﺮﺟﻤﺔ
Yearly ﺳﻨﻮﻳًﺎ
Yearly Income إﻳﺮاد ﺳﻨﻮي
Yearly Expense ﻣﺼﺮوف ﺳﻨﻮي
Yearly Sales اﻟﻤﺒﻴﻌﺎت اﻟﺴﻨﻮﻳﺔ
Yearly Purchases اﻟﻤﺸﺘﺮﻳﺎت اﻟﺴﻨﻮﻳﺔ
Yearly Account اﻟﺤﺴﺎب اﻟﺴﻨﻮي
“Z“
Wards اﻟﺘﺮﺟﻤﺔ
Zero ﺹﻔﺮ
Zone ﻣﻨﻄﻘﺔ
١٦٠