‫اﻟﻔﺼﻞ اﻟﺜﺎﻟﺚ‬

‫ﻗﺎﻣﻮس‬
‫اﻟﻤﺼﻄﻠﺤﺎت اﻟﺘﺠﺎرﻳﺔ‬
Commercial Terminologies
DICTIONARY

١١٩
 Introdution

In this dictionary there is a selection of more lmportont and

necessary commercial terminologis which are selected to the
help of every one who needs it , especially the students of
commercial studies in secondary schools , lnsyitutes and
colleges of commerce and so do business men .
the aim of this dictionary is to facilatate a beginner in
commercial studies to understand quickle the commercial
terminologies required .

‫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

Abovementioned ‫اﻟﻤﺬآﻮر ﺏﻌﺎﻟﻴﺔ‬

Above Par ‫ﻓﻮق اﻟﺴﻌﺮ اﻷﺳﺎﺳﻲ‬
Abuse ‫ﻳﺴﺊ اﻹﺳﺘﻌﻤﺎل‬
Acceptable ‫ﻣﻘﺒﻮل‬
Acceptance ‫ﻗﺒﻮل – ﻗﺒﻮل اﻟﺼﻚ‬
Accident Insurance ‫اﻟﺘﺎﻣﻴﻦ ﺿﺪ اﻟﺤﻮادث‬
Account ‫ﺡﺴﺎب‬
Accountant ‫ﻣﺤﺎﺳﺐ‬
Accountancy ‫اﻟﻤﺤﺎﺳﺒﺔ‬
Accounting Machine ‫ﺁﻟﺔ اﻟﻤﺤﺎﺳﺒﺔ‬
Accounting Period ‫ﻓﺘﺮة ﻣﺤﺎﺳﺒﻴﺔ‬
Accruals ‫ﻣﺴﺘﺤﻘﺎت – ﻣﺼﺎرﻳﻒ ﻣﺴﺘﺤﻘﺔ‬
Accrual Expenses ‫ﻣﺼﺎرﻳﻒ ﻣﺴﺘﺤﻘﺔ‬
Accrual Interest ‫ﻓﻮاﺋﺪ ﻣﺴﺘﺤﻘﺔ‬
Add ‫ﻳﻀﻌﻒ – ﻳﻀﻢ‬
Additional ‫إﺿﺎﻓﻲ – زاﺋﺪ – ﻣﻠﺤﻖ‬
Adjust ‫ﻳﻨﻈﻢ – ﻳﻌﺪل – ﻳﺴﻮى‬
Adjustment ‫ﺕﺴﻮﻳﺔ – ﺕﻌﺪﻳﻞ – إﺹﻼح‬
Administration ‫إدارة – ﻣﺼﻠﺤﺔ‬
Administration Expenses ‫ﻣﺼﺎرﻳﻒ إدارﻳﺔ‬
Administration Couneil ‫ﻣﺠﻠﺲ اﻹدارة‬
Admission ‫ﺳﻤﺎح – ﻗﺒﻮل – دﺧﻮل‬
Admission of Partener ‫ﺿﻢ ﺷﺮﻳﻚ‬
Advance ‫ﻣﻘﺪم – ﻗﺮض – ﺳﻠﻔﻴﺔ‬
Advantages ‫ﻣﺰاﻳﺎ – ﻓﻮاﺋﺪ‬

١٢١
 ‫“‪“A‬‬
‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬

‫‪Advertising‬‬ ‫اﻹﻋﻼن – اﻟﻨﺸﺮ‬

‫‪Affairs‬‬ ‫أﻋﻤﺎل – أﺷﻐﺎل‬
‫‪After date‬‬ ‫ﻣﻦ ﺕﺎرﻳﺨﻪ‬
‫‪After Sight‬‬ ‫ﺏﻌﺪ اﻹﻃﻼع‬
‫‪Agency‬‬ ‫ﺕﻮآﻴﻞ – وآﺎﻟﺔ‬
‫‪Agent‬‬ ‫وآﻴﻞ – ﻣﻨﺪوب ‪ -‬ﻧﺎﺋﺐ‬
‫‪Agents of Production‬‬ ‫ﻋﻮاﻣﻞ اﻹﻧﺘﺎج‬
‫‪Agiu‬‬ ‫ﻣﺼﺎرﻳﻒ اﻟﻘﻄﻊ‬
‫‪Agreement‬‬ ‫إﺕﻔﺎق ‪ -‬ﻋﻘﺪ – ﺷﺮوط‬
‫‪Allowance‬‬ ‫ﺧﺼﻢ – ﺳﻤﺎح – ﻋﻼوة‬
‫‪Allowances‬‬ ‫ﻋﻼوات – ﻣﻜﺎﻓﺂت‬
‫‪Amount‬‬ ‫ﻣﺒﻠﻎ‬
‫‪Amouting to‬‬ ‫اﻟﺒﺎﻟﻎ ﻗﺪرﻩ‬
‫‪Amusement Tax‬‬ ‫ﺿﺮﻳﺒﺔ اﻟﻤﻼهﻲ‬
‫‪Anahysis‬‬ ‫ﺕﺤﻠﻴﻞ – ﺕﻠﺨﻴﺺ – دراﺳﺔ‬
‫‪Annual‬‬ ‫ﺳﻨﻮى‬
‫‪Applicant‬‬ ‫ﻣﻘﺪم اﻟﻄﻠﺐ – ﻃﺎﻟﺐ وﻇﻴﻔﺔ‬
‫‪Applicantion‬‬ ‫إآﺘﺘﺎب أﺳﻬﻢ – ﻃﻠﺐ إﺳﺘﺨﺪام‬
‫‪Apply to‬‬ ‫ﻳﻘﺪم ﻃﻠﺐ – ﻳﻨﻄﻖ‬
‫‪Appointment‬‬ ‫ﻣﻴﻌﺎد – وﻇﻴﻔﺔ ﺕﻌﻴﻴﻦ‬
‫‪Approval‬‬ ‫إﺳﺘﺤﺴﺎن – ﻣﻮاﻓﻘﺔ‬
‫‪Approval of Balance Sheet‬‬ ‫إﻋﺘﻤﺎد اﻟﻤﻴﺰاﻧﻴﺔ‬
‫‪Approve‬‬ ‫ﻳﻮاﻓﻖ‬
‫‪Archives‬‬ ‫أرﺷﻴﻒ – ﻣﺤﻔﻮﻇﺎت – ﺳﺠﻼت‬
‫‪Arrangement‬‬ ‫ﺕﺮﺕﻴﺐ – اﺕﻔﺎق – ﻧﻈﺎم‬

‫‪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

Borrow ‫ﻳﺴﺘﻠﻒ – ﻳﺴﺘﻌﻴﺮ – ﻳﻘﺘﺮض‬

Borrower ‫ﻣﺴﺘﻌﻴﺮ – ﻣﻘﺘﺮض‬
Borrowing ‫إﺳﺘﻌﺎرة – إﻗﺘﺮاض‬
Bribe ‫رﺷﻮة‬
Bribee ‫ﻣﺮﺕﺸﻲ‬
Broadcasting ‫إذاﻋﺔ – إرﺳﺎل – ﻧﺸﺮ‬
Brought Down ‫ﻣﻨﻮل‬
Budget ‫ﻣﻴﺰاﻧﻴﺔ‬
Business ‫ﻋﻤﻞ – ﻣﺤﻞ ﺷﻐﻞ‬
Business Activity ‫ﻧﺸﺎط ﺕﺠﺎري‬
Business Name ‫إﺳﻢ ﺕﺠﺎري‬
Buy ‫ﻳﺸﺘﺮي‬
Buyer ‫ﻣﺸﺘﺮي‬
Brange ‫ﻓﺮع‬

١٢٥
 ‫“‪“C‬‬
‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬

‫‪Calculation‬‬ ‫ﺡﺴﺎب – ﺕﻘﺪﻳﺮ – ﻋﺪ – إﺡﺼﺎء‬

‫‪Calculator‬‬ ‫ﺁﻟﺔ ﺡﺎﺳﺒﺔ‬
‫‪Calling‬‬ ‫وﻇﻴﻔﺔ – ﻣﻬﻨﺔ‬
‫‪Cancel‬‬ ‫ﻳﻠﻐﻲ – ﻳﺒﻄﻞ‬
‫‪Cancellation‬‬ ‫إﻟﻐﺎء – إﺏﻄﺎل‬
‫‪Capacity‬‬ ‫ﺳﻌﺔ – ﻃﺎﻗﺔ‬
‫‪Capital‬‬ ‫رأﺳﻤﺎل‬
‫‪Capital on Call‬‬ ‫رأﺳﻤﺎل ﺕﺤﺖ اﻟﻄﻠﺐ‬
‫‪Capital Levy‬‬ ‫ﺿﺮﻳﺒﺔ رأس ﻣﺎل‬
‫‪Capitalism‬‬ ‫رأﺳﻤﺎﻟﻴﺔ‬
‫‪Capitalist‬‬ ‫رأﺳﻤﺎل – ﺹﺎﺡﺐ رأس اﻟﻤﺎل‬
‫‪Care of‬‬ ‫ﺏﻄﺮف – ﻟﻌﻨﺎﻳﺔ‬
‫‪Cargo‬‬ ‫ﺷﺤﻨﺔ – ﺷﺤﻦ‬
‫‪Carrier‬‬ ‫ﻧﺎﻗﻞ – ﻣﺘﻌﻬﺪ ﻧﻘﻞ‬
‫‪Carry Forward‬‬ ‫ﺕﺮﺡﻴﻞ – ﻧﻘﻞ ) رﺹﻴﺪ (‬
‫‪Cash‬‬ ‫ﺹﻨﺪوق – ﻧﻘﺪ‬
‫‪Cash Account‬‬ ‫ﺡﺴﺎب اﻟﺼﻨﺪوق‬
‫‪Cash Book‬‬ ‫دﻓﺘﺮ اﻟﻨﻘﺪﻳﺔ‬
‫‪Cash Discount‬‬ ‫ﺧﺼﻢ ﻧﻘﺪي‬
‫‪Cash Down‬‬ ‫ﻻ‬
‫اﻟﺪﻓﻊ ﺡﺎ ً‬
‫‪Cash Purchases‬‬ ‫ﻣﺸﺘﺮﻳﺎت ﻧﻘﺪﻳﺔ‬
‫‪Cash Sales‬‬ ‫ﻣﺒﻴﻌﺎت ﻧﻘﺪﻳﺔ‬
‫‪Cashier‬‬ ‫ﺹﺮاف – أﻣﻴﻦ ﺹﻨﺪوق‬
‫‪Casting‬‬ ‫اﻟﺠﻤﻊ‬
‫‪Catalageue‬‬ ‫ﻗﺎﺋﻤﺔ – ﻓﻬﺮس – آﺘﺎﻟﻮج‬

‫‪١٢٦‬‬
 “C“
Wards ‫اﻟﺘﺮﺟﻤﺔ‬

Centralisation ‫ﻣﺮآﺰﻳﺔ – ﺕﻤﺮآﺰ‬

Center ‫ﻣﺮآﺰ‬
Certificate ‫ﺷﻬﺎدة آﺘﺎﺏﻴﺔ‬
Certified ‫ﻣﻌﺘﻤﺪ – ﻣﺼﺮف ﻋﻠﻴﻪ‬
Certified Accountant ‫ﻣﺤﺎﺳﺐ ﻗﺎﻧﻮﻧﻲ‬
Chamber of Commerce ‫ﻏﺮﻓﺔ ﺕﺠﺎرﻳﺔ‬
Change ‫ﻋﻤﻠﺔ ﺹﻐﻴﺮة – ﻓﻜﺔ‬
Charges ‫ﻣﺼﺎرﻳﻒ – ﺕﻜﺎﻟﻴﻒ‬
Check ‫ﻳﺮاﺝﻊ – ﻳﻀﺒﻂ‬
Cheque ‫ﺷﻴﻚ‬
Cheque to Oreder ‫ﺷﻴﻚ ﻷﻣﺮ‬
Cheque to Bearer ‫ﺷﻴﻚ ﻟﺤﺎﻣﻠﻪ‬
Cheque Book ‫دﻓﺘﺮ اﻟﺸﻴﻜﺎت‬
Cheque Payable ‫ﺷﻴﻚ ﻟﻠﺪﻓﻊ‬
Circulation ‫ﺕﻮزﻳﻊ – ﺕﺪاول – دورة‬
Class ‫ درﺝﺔ – ﻃﺒﻘﺔ‬/ ‫ﻓﺌﺔ‬
Classification ‫ﻓﺮز – ﺕﻘﺴﻴﻢ – ﺕﺒﻮﻳﺐ‬
Clear Profit ‫رﺏﺢ ﺹﺎﻓﻲ‬
Clear Sale ‫ﺏﻴﻊ ﻟﻠﺘﺼﻔﻴﺔ‬
Clearing ‫اﻟﻤﻘﺎﺹﺔ‬
Clerk ‫آﺎﺕﺐ – ﻣﻮﻇﻒ‬
Client ‫ﻋﻤﻴﻞ – زﺏﻮن‬
Closing Stock ‫ﺏﻀﺎﻋﺔ ﺁﺧﺮ اﻟﻤﺪة‬
Code ‫دﻟﻴﻞ – اﺹﻄﻼح‬
Coin ‫ﻋﻤﻠﺔ – ﻧﻘﻮد‬

١٢٧
 “C“
Wards ‫اﻟﺘﺮﺟﻤﺔ‬

Coinage ‫ﺳﻚ اﻟﻌﻤﻠﺔ‬

Collecting Charges ‫ﻣﺼﺎرﻳﻒ ﺕﺤﺼﻴﻞ‬
Collection ‫ﺕﺤﺼﻴﻞ – ﻣﺠﻤﻮﻋﺔ‬
Collective Company ‫ﺷﺮآﺔ ﺕﻀﺎﻣﻦ‬
Collector ‫ﻣﺤﺼﻞ‬
Column ( ‫ﻋﻤﻮد – ﺧﺎﻧﺔ ) ﻟﻠﺪﻓﺎﺕﺮ‬
Commercial ‫ﺕﺠﺎرى‬
Commercial Agent ‫وآﻴﻞ ﺕﺠﺎرى‬
Commission Agent ‫وآﻴﻞ ﺏﺎﻟﻌﻤﻮﻟﺔ‬
Communication ‫ﻣﻮاﺹﻼت‬
Communism ‫اﻟﺸﻴﻮﻋﻴﺔ‬
Communist ‫ﺷﻴﻮﻋﻲ‬
Company ‫ﺷﺮآﺔ‬
Complementray ‫ﻣﺘﻤﻢ – ﻣﻜﻤﻞ‬
Compulsory ‫إﺝﺒﺎرى‬
Compulsory Winding up ‫ﺕﺼﻔﻴﺔ إﺝﺒﺎرى‬
Conciliation ‫ﺕﺼﻔﻴﺔ – ﺕﻮﻓﻴﻖ‬
Concord ‫إﺕﺤﺎد – اﺕﻔﺎق‬
Confirmation Note ‫ﻣﺬآﺮة ﺕﺄﻳﻴﺪ‬
Consumer ‫ﻣﺴﺘﻬﻠﻚ‬
Consumption ‫اﻻﺳﺘﻬﻼك‬
Contact ‫ﻳﺘﺼﻞ ﺏـ‬
Contents ‫ﻣﺤﺘﻮﻳﺎت‬
Contract ‫ﻋﻘﺪ – آﻨﺘﺮاﺕﻮ‬
Contractor ‫ﻣﻘﺎول – ﻣﺘﻌﻬﺪ – ﻣﻠﺘﺰم‬

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

‫‪Custom Declaration‬‬ ‫إﻗﺪار ﺝﻤﺮآﻲ‬

‫‪Custom Dues‬‬ ‫رﺳﻮم ﺝﻤﺮآﻴﺔ‬
‫‪Custom Tariff‬‬ ‫ﺕﻌﺮﻳﻔﺔ ﺝﻤﺮآﻴﺔ‬
‫‪Customable‬‬ ‫ﺧﺎص ﻟﻠﺮﺳﻮم اﻟﺠﻤﺮآﻴﺔ‬
‫‪Customer‬‬ ‫ﻋﻤﻴﻞ – زﺏﻮن‬
‫‪Customs‬‬ ‫ﺝﻤﺎرك‬
‫‪Cuts‬‬ ‫ﺕﺨﻔﻴﻀﺎت‬
‫‪Caller Name‬‬ ‫اﺳﻢ اﻟﻤﺘﺼﻞ‬

‫‪١٣٠‬‬
 ‫“‪“D‬‬
‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬

‫‪Damageable‬‬ ‫ﻗﺎﺏﻞ ﻟﻠﺘﻠﻒ‬

‫‪Dating‬‬ ‫ﻣﺆرخ ﻓﻲ – ﺏﺘﺎرﻳﺦ‬
‫‪Day Book‬‬ ‫دﻓﺘﺮ ﻳﻮﻣﻴﺔ‬
‫‪Dead Charges‬‬ ‫ﻣﺼﺎرﻳﻒ ﺙﺎﺏﺘﺔ‬
‫‪Dead Stock‬‬ ‫ﺏﻀﺎﻋﺔ آﺎﺳﺪة‬
‫‪Deal‬‬ ‫ﺏﻴﻊ آﻤﻴﺔ – ﺹﻔﻘﺔ‬
‫‪Debit‬‬ ‫دﻳﻦ – ﻣﺪﻳﻦ ) ﻣﻨﻪ (‬
‫‪Debit on Account‬‬ ‫ﻳﺪﻳﻦ ﺡﺴﺎﺏًﺎ‬
‫‪Debit Note‬‬ ‫إﺷﻌﺎر ﻣﺪﻳﻦ‬
‫‪Debt‬‬ ‫دﻳﻦ‬
‫‪Debtor‬‬ ‫ﻣﺪﻳﻦ‬
‫‪Decentralisation‬‬ ‫ﻻ ﻣﺮآﺰﻳﺔ – ﻋﺪم اﻟﺘﻤﺮآﺰ‬
‫‪Declaration‬‬ ‫إﻋﻼن – إﻗﺮار‬
‫‪Declaration of Bankruptcy‬‬ ‫إﺷﻌﺎر إﻓﻼس‬
‫‪Deduct‬‬ ‫ﺧﺼﻢ – أﺳﻘﻂ – ﺧﻔﺾ‬
‫‪Deduction‬‬ ‫ﺧﺼﻢ – ﺕﺨﻔﻴﺾ – ﺳﻤﺎح‬
‫‪Deel‬‬ ‫ﻋﻘﺪ آﺘﺎﺏﻲ – وﺙﻴﻘﺔ – ﺹﻚ‬
‫‪Deffect‬‬ ‫ﻋﻴﺐ – ﺧﻠﻞ‬
‫‪Defer Payment‬‬ ‫إرﺝﺎء اﻟﺪﻓﻊ‬
‫‪Deferred‬‬ ‫ﻣﺆﺝﻞ – ﻣﺆﺧﺮ‬
‫‪Deficit‬‬ ‫ﻋﺠﺰ – ﻧﻘﺺ‬
‫‪Delivery‬‬ ‫ﺕﺴﻠﻴﻢ – ﺕﻮﺹﻴﻞ‬
‫‪Delivery Order‬‬ ‫أﻣﺮ ﺕﺴﻠﻴﻢ‬
‫‪Deposit‬‬ ‫إﻳﺪاع – ﺕﺄﻣﻴﻦ – ﻋﺮﺏﻮن‬
‫‪Depositor‬‬ ‫ﻣﻮدع – ﺹﺎﺡﺐ إﻳﺪاع‬

‫‪١٣١‬‬
 “D“
Wards ‫اﻟﺘﺮﺟﻤﺔ‬

Depreciation ‫إﺳﺘﻬﻼك – هﺒﻮط اﻟﻘﻴﻤﺔ‬

Depreciation Fund ‫اﺡﺘﻴﺎﻃﻲ اﻻﺳﺘﻬﻼك‬
Depression ‫آﺴﺎد – اﻧﺨﻔﺎض – هﺒﻮط‬
Depression of Prices ‫هﺒﻮط اﻻﺋﺘﻤﺎن‬
Devaluation ‫ﺕﺨﻔﻴﺾ‬
Devaluation of Currency ‫ﺕﺨﻔﻴﺾ ﻗﻴﻤﺔ اﻟﻌﻤﻠﺔ‬
Development ‫ﺕﺤﺴﻴﻦ – ﺕﻨﻤﻴﺔ – ارﺕﻘﺎء‬
Diary ‫ﻳﻮﻣﻴﺔ – أﺝﻨﺪﻩ‬
Direct Sale ‫ﺏﻴﻊ ﻣﺒﺎﺷﺮ‬
Direct Tax ‫ﺿﺮﻳﺒﺔ ﻣﺒﺎﺷﺮة‬
Discount ‫ﺧﺼﻢ – ﺕﻨﺰﻳﻞ – ﻳﻘﻄﻊ – ﻳﺨﺼﻢ‬
Discount Allowed ‫ﺧﺼﻢ ﻣﺴﻤﻮح ﺏﻪ‬
Discount Banks ‫ﺏﻨﻮك اﻟﻘﻄﻊ‬
Discount Received ‫ﺧﺼﻢ ﻣﻜﺘﺴﺐ‬
Distribution Charges ‫ﻣﺼﺎرﻳﻒ اﻟﺘﻮزﻳﻊ‬
Distribution of Profits ‫ﺕﻮزﻳﻊ اﻷرﺏﺎح‬
Division ‫ﻗﺴﻢ – اﻟﻘﺴﻤﺔ‬
Division of Labour ‫ﺕﻘﺴﻴﻢ اﻟﻌﻤﻞ‬
Document ‫ﻣﺴﺘﻨﺪ – ﺹﻚ – ورﻗﺔ‬
Documentary Credit ‫اﻋﺘﻤﺎد ﻣﺴﺘﻨﺪى‬
Dollar ‫دوﻻر‬
Double Entry ‫اﻟﻘﻴﺪ اﻟﻤﺰدوج‬
Doubtful Debts ‫اﻟﺪﻳﻮن اﻟﻤﺸﻜﻮك ﻓﻴﻬﺎ‬
Draft–Droft ‫ﺡﻮاﻟﺔ – آﻤﺒﻴﺎﻟﺔ – ﻣﺴﻮدة‬

١٣٢
 ‫“‪“D‬‬
‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬

‫‪Droft Budget‬‬ ‫ﻣﺸﺮوع ﻣﻴﺰاﻧﻴﺔ‬

‫‪Draft Letter‬‬ ‫ﻣﺴﻮدة ﺧﻄﺎب‬
‫‪Draw Abill‬‬ ‫ﺳﺤﺐ آﻤﺒﻴﺎﻟﺔ‬
‫‪Drawer‬‬ ‫اﻟﺴﺎﺡﺐ‬
‫‪Drawee‬‬ ‫اﻟﻤﺴﺤﻮب ﻋﻠﻴﻪ‬
‫‪Drawback‬‬ ‫رﺳﻮم ﻣﺮﺕﺪﻩ‬
‫‪Drawing Account‬‬ ‫ﺡﺴﺎب اﻟﻤﺴﺤﻮﺏﺎت‬
‫‪Due‬‬ ‫ﻣﺴﺘﺤﻖ اﻟﺪﻓﻊ‬
‫‪Due date‬‬ ‫ﺕﺎرﻳﺦ اﻻﺳﺘﺤﻘﺎق‬
‫‪Due to‬‬ ‫ﻣﺴﺘﺤﻖ ﻟﻪ – راﺝﻊ إﻟﻰ‬
‫‪Dues‬‬ ‫رﺳﻮم – ﺿﺮاﺋﺐ‬
‫‪Duty‬‬ ‫ﻗﺮض ‪ /‬ﺿﺮﻳﺒﺔ – ﻋﻮاﺋﺪ‬
‫‪Duty Free‬‬ ‫ﺧﺎﻟﺺ اﻟﻀﺮﻳﺒﺔ – ﻟﻴﺲ ﻋﻠﻴﻪ ﺿﺮﻳﺒﺔ‬
‫‪Deseription is‬‬ ‫ﺏﻴﺎن – ﺏﻴﺎﻧﺎت‬
‫‪Dept Section‬‬ ‫اﻹدارة – اﻟﻘﺴﻢ‬

‫‪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

Export Duty ‫ﺿﺮﻳﺒﺔ ﺹﺎدرات‬

Export Embargo ‫ﺧﻄﺮ اﻟﺘﺼﺪﻳﺮ‬
Exportation ‫ﺕﺼﺪﻳﺮ‬
Exportations ‫اﻟﺼﺎدرات‬
Exporter ‫ﻣﺼﺪر‬
Exports ‫ﺹﺎدرات‬
Est - No - ‫رﻗﻢ اﻟﺘﻘﺪﻳﺮ‬
Ext - No - ‫رﻗﻢ اﻟﺘﺤﻮﻳﻠﺔ‬

١٣٥
 ‫“‪“F‬‬
‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬

‫‪Face Value‬‬ ‫ﻗﻴﻤﺔ اﺳﻤﻴﺔ‬

‫‪Factor‬‬ ‫وآﻴﻞ ﺏﻴﻊ – أﺡﺪ اﻟﻌﻮاﻣﻞ‬
‫‪Factors of Production‬‬ ‫ﻋﻮاﻣﻞ اﻻﻧﺘﺎج‬
‫‪Factory‬‬ ‫ﻣﺼﻨﻊ – ﻣﻌﻤﻞ‬
‫‪Fall In Value‬‬ ‫هﺒﻂ ﺳﻌﺮﻩ‬
‫‪Fee‬‬ ‫ﻣﺼﺮوﻓﺎت – أﺝﺮﻩ – رﺳﻮم‬
‫‪Figure Code‬‬ ‫دﻟﻴﻞ رﻗﻤﻲ‬
‫‪File‬‬ ‫ﻣﻠﻒ – دوﺳﻰ‬
‫‪Filling‬‬ ‫ﺡﻔﻆ اﻷوراق‬
‫‪Financial‬‬ ‫ﻣﺎﻟﻰ‬
‫‪Final Accounts‬‬ ‫ﺡﺴﺎﺏﺎت ﺧﺘﺎﻣﻴﺔ‬
‫‪Financial Standing‬‬ ‫اﻟﻤﻮﻗﻒ اﻟﻤﺎﻟﻲ‬
‫‪Financial Year‬‬ ‫اﻟﺴﻨﺔ اﻟﻤﺎﻟﻴﺔ‬
‫‪Financiers‬‬ ‫رﺝﺎل اﻟﻤﺎل – ﻣﻤﻮﻟﻮن‬
‫‪Financing‬‬ ‫ﺕﻤﻮﻳﻞ‬
‫‪Fixed Assets‬‬ ‫أﺹﻮل ﺙﺎﺏﺘﺔ‬
‫‪Fixed Liabilities‬‬ ‫ﺧﺼﻮم ﺙﺎﺏﺘﺔ‬
‫‪Floating Capital‬‬ ‫رأﺳﻤﺎل ﻣﺘﺪاول‬
‫‪Forged Bonds‬‬ ‫ﺳﻨﺪات ﻣﺰورة‬
‫‪Forger‬‬ ‫ﺕﺰوﻳﺮ‬
‫‪Forgery‬‬ ‫ﻣﺰور‬
‫‪Fragile‬‬ ‫ﻗﺎﺏﻞ ﻟﻠﻜﺴﺮ‬
‫‪Franco‬‬ ‫ﺧﺎﻟﺺ اﻷﺝﺮة – ﺧﺎﻟﺺ اﻟﻤﺼﺎرﻳﻒ‬
‫‪Free‬‬ ‫ﺧﺎﻟﺺ اﻟﻀﺮﻳﺒﺔ‬
‫‪Free Trade‬‬ ‫اﻟﺘﺠﺎرة اﻟﺤﺮة‬

‫‪١٣٦‬‬
 ‫“‪“F‬‬
‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬

‫‪Freehold‬‬ ‫ﻣﻠﻚ ﺡٌﺮ‬

‫‪Freight‬‬ ‫أﺝﺮة اﻟﺸﺤﻦ‬
‫‪Freight Charges‬‬ ‫ﻣﺼﺮوﻓﺎت اﻟﺸﺤﻦ‬
‫‪Fund‬‬ ‫ﻣﺒﻠﻎ – اﻋﺘﻤﺎد ﻣﺎﻟﻲ‬
‫‪Furniture‬‬ ‫ﻣﻨﻘﻮﻻت – أﺙﺎﺙﺎت‬
‫‪Fax No‬‬ ‫رﻗﻢ اﻟﻔﺎآﺲ‬

‫‪١٣٧‬‬
 ‫“‪“G‬‬
‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬

‫‪Gain‬‬ ‫رﺏﺢ – ﻣﻜﺴﺐ‬

‫‪General Expenses‬‬ ‫ﻣﺼﺎرﻳﻒ ﻋﻤﻮﻣﻴﺔ‬
‫‪General Ledger‬‬ ‫دﻓﺘﺮ اﻷﺳﺘﺎذ اﻟﻌﺎم‬
‫‪General Reserve Fund‬‬ ‫اﻻﺡﺘﻴﺎﻃﻲ اﻟﻌﺎم‬
‫‪Good Debts‬‬ ‫دﻳﻮن ﺝﻴﺪة‬
‫‪Goods‬‬ ‫ﺏﻀﺎﺋﻊ – ﺳﻠﻊ‬
‫‪Goods in Progress‬‬ ‫ﺏﻀﺎﻋﺔ ﺕﺤﺖ اﻟﺘﺸﻐﻴﻞ‬
‫‪Good will‬‬ ‫ﺷﻬﺮة اﻟﻤﺤﻞ‬
‫‪Grand Total‬‬ ‫اﻟﻤﺠﻤﻮع اﻟﻜﻠﻲ‬
‫‪Gross‬‬ ‫إﺝﻤﺎﻟﻲ – ﻗﺎﺋﻢ – ﻣﺠﻤﻞ‬
‫‪Gross Cost‬‬ ‫اﻟﺘﻜﻠﻔﺔ اﻹﺝﻤﺎﻟﻴﺔ‬
‫‪Gross Income‬‬ ‫إﻳﺮاد إﺝﻤﺎﻟﻲ‬
‫‪Gross Interest‬‬ ‫إﺝﻤﺎﻟﻲ اﻟﻔﺎﺋﺪة‬
‫‪Gross Loss‬‬ ‫اﻟﺨﺴﺎﺋﺮ اﻹﺝﻤﺎﻟﻴﺔ‬
‫‪Gross Profit‬‬ ‫إﺝﻤﺎﻟﻲ اﻟﺮﺏﺢ‬
‫‪Gross Sun‬‬ ‫ﻣﺒﻠﻎ إﺝﻤﺎﻟﻲ‬
‫‪Grocer‬‬ ‫ﺏﻘﺎل‬
‫‪Groceries‬‬ ‫ﺏﻀﺎﺋﻊ ﺏﻘﺎﻟﺔ‬

‫‪١٣٨‬‬
 ‫“‪“H‬‬
‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬

‫‪Handle‬‬ ‫ﻣﻌﺎﻣﻠﺔ اﻟﺒﻀﺎﺋﻊ‬

‫‪Handle with Care‬‬ ‫ﻣﻌﺎﻣﻠﺔ اﻟﺒﻀﺎﺋﻊ ﺏﻌﻨﺎﻳﺔ‬
‫‪Hard Currency‬‬ ‫ﻋﻤﻠﺔ ﺹﻌﺒﺔ – ﻧﺎدرة‬
‫‪Heavy Loss‬‬ ‫ﺧﺴﺎرة ﺝﺴﻴﻤﺔ‬
‫‪Hive‬‬ ‫اﺳﺘﺄﺝﺮ – اﺳﺘﺌﺠﺎر‬
‫‪Home Consumption‬‬ ‫اﺳﺘﻬﻼك ﻣﺤﻠﻰ‬
‫‪Housing‬‬ ‫إﺳﻜﺎن – إﻋﺪاد ﻣﻨﺎزل‬
‫‪Hush Money‬‬ ‫رﺷﻮة ﻟﻺﺳﻜﺎت‬
‫‪Halala‬‬ ‫هﻠﻠﺔ‬

‫‪١٣٩‬‬
 “I“
Wards ‫اﻟﺘﺮﺟﻤﺔ‬

Idte Capital ‫رأﺳﻤﺎل ﻋﺎﻃﻞ‬

Import ‫إﺳﺘﻴﺮاد‬
Import Duty ‫ﺿﺮﻳﺒﺔ اﻟﻮارد‬
Importation ‫اﻻﺳﺘﻴﺮاد‬
Importer ‫ﻣﺴﺘﻮرد‬
In Blank ‫ﻋﻠﻰ ﺏﻴﺎض‬
In Bond ‫ﻓﻲ ﻣﺴﺘﻮدع اﻟﺠﻤﺎرك‬
In Circulation ‫ﻣﺘﺪاول‬
Income ‫داﺧﻞ – اﻳﺮاد‬
Income & Expenditure ‫اﻻﻳﺮادات واﻟﻤﺼﺮوﻓﺎت‬
In come Tax ‫ﺿﺮﻳﺒﺔ اﻟﺪﺧﻞ‬
Index ‫ﻓﻬﺮس – دﻟﻴﻞ‬
Indirect Materials ‫ﻣﻮاد ﻏﻴﺮ ﻣﺒﺎﺷﺮة‬
Indirect Tax ‫ﺿﺮﻳﺒﺔ ﻏﻴﺮ ﻣﺒﺎﺷﺮة‬
Industrial ‫ﺹﻨﺎﻋﻰ‬
Industry ‫ﺹﻨﺎﻋﺔ‬
Initial Capital ‫رأس ﻣﺎل إﺏﺘﺪاﺋﻲ‬
Instalment ‫ﻗﺴﻂ – دﻓﻌﺔ – ﺕﻘﺴﻴﻂ‬
Instalment Sale ‫اﻟﺒﻴﻊ ﺏﺎﻟﺘﻘﺴﻴﻂ‬
Insurance ‫ﺕﺄﻣﻴﻦ‬
Insurance Agents ‫وآﻼء ﺕﺄﻣﻴﻦ‬
Insurance Company ‫ﺷﺮآﺔ اﻟﺘﺄﻣﻴﻦ‬
Insurance Premium ‫ﻗﺴﻂ اﻟﺘﺄﻣﻴﻦ‬
Interest ‫ﺡﺮص – ﺡﺮﻳﺺ – ﻓﺎﺋﺪة‬
Interset ‫ﻓﺎﺋﺪة – ﻣﺼﻠﺤﺔ‬

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

Job ‫ﻋﻤﻞ وﻇﻴﻔﺔ‬

Job Order ‫أﻣﺮ إﻧﺘﺎﺝﻲ‬
Joint ‫ﻣﺸﺘﺮك – ﻣﺤﺎﺹﺔ‬
Joint Account ‫ﺡﺴﺎب ﻣﺸﺘﺮك‬
Journal ‫دﻓﺘﺮ ﻳﻮﻣﻴﺔ‬
Journal Entry ‫ﻗﻴﺪ ﻳﻮﻣﻴﺔ‬
Juristic Personality ‫ﺷﺨﺼﻴﺔ ﻣﻌﻨﻮﻳﺔ‬

١٤٢
 ‫“‪“K‬‬
‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬

‫‪Key‬‬ ‫ﻣﻔﺘﺎح‬
‫‪Key Industry‬‬ ‫ﺹﻨﺎﻋﺔ رﺋﻴﺴﻴﺔ‬
‫‪Kilo‬‬ ‫آﻴﻠﻮ‬
‫‪Kilogram‬‬ ‫آﻴﻠﻮ ﺝﺮام‬
‫‪Kilometre‬‬ ‫آﻴﻠﻮ ﻣﺘﺮ‬

‫‪١٤٣‬‬
 ‫“‪“L‬‬
‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬

‫‪Label‬‬ ‫ﻣﺎرآﺔ – ﻋﻼﻣﺔ‬

‫‪Labour‬‬ ‫ﻋﻤﻞ – ﺷﻐﻞ‬
‫‪Labourer‬‬ ‫ﻋﺎﻣﻞ‬
‫‪Ledger‬‬ ‫دﻓﺘﺮ اﻷﺳﺘﺎذ‬
‫‪Legel Book‬‬ ‫دﻓﺎﺕﺮ ﻗﺎﻧﻮﻧﻴﺔ‬
‫‪Lagal Charges‬‬ ‫ﻣﺼﺮوﻓﺎت ﻗﻀﺎﺋﻴﺔ‬
‫‪Lend‬‬ ‫ﻳﻘﺮض‬
‫‪Lender‬‬ ‫ﻣﻘﺮض‬
‫‪Levy‬‬ ‫ﻗﺮض اﻟﻀﺮاﺋﺐ – ﺿﺮﻳﺒﺔ‬
‫‪Letter of Credit‬‬ ‫ﺧﻄﺎب اﻋﺘﻤﺎد‬
‫‪Letter of Guarantee‬‬ ‫ﺧﻄﺎب ﺿﻤﺎن‬
‫‪Liabilities‬‬ ‫ﻣﺘﻄﻠﺒﺎت – ﻣﺴﺌﻮﻟﻴﺎت – ﺧﺼﻮم‬
‫‪Liability‬‬ ‫ﻣﺴﺌﻮﻟﻴﺔ – دﻳﻦ – اﻟﺘﺰام‬
‫‪Licence‬‬ ‫رﺧﺼﺔ – اذن – ﺕﺮﺧﻴﺺ‬
‫‪Licencee‬‬ ‫ﺹﺎﺡﺐ رﺧﺼﺔ‬
‫‪Life Assurance‬‬ ‫اﻟﺘﺄﻣﻴﻦ ﻋﻠﻰ اﻟﺤﻴﺎة‬
‫‪Limitation of Actions‬‬ ‫ﻣﺪة اﻟﺘﻘﺎدم‬
‫‪Lines‬‬ ‫ﺏﻀﺎﺋﻊ – أﻧﻮاع – أﺹﻨﺎف‬
‫‪Liquidity‬‬ ‫ﺳﻴﻮﻟﺔ‬
‫‪List‬‬ ‫ﺝﺪول ﻗﺎﺋﻤﺔ‬
‫‪Loading Expenses‬‬ ‫ﻣﺼﺎرﻳﻒ اﻟﺸﺤﻦ‬
‫‪Loading‬‬ ‫اﻟﺸﺤﻦ‬
‫‪Legal‬‬ ‫ﻗﺎﻧﻮن‬
‫‪Legality‬‬ ‫ﻗﺎﻧﻮﻧﻲ‬
‫‪Loan‬‬ ‫ﺳﻠﻔﺔ – ﻗﺮض‬

‫‪١٤٤‬‬
 ‫“‪“L‬‬
‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬

‫‪Legal Account‬‬ ‫ﻣﺤﺎﺳﺐ ﻗﺎﻧﻮﻧﻲ‬

‫‪Loan Account‬‬ ‫ﺡﺴﺎب اﻟﻘﺮوض‬
‫‪Loanee‬‬ ‫ﻣﻘﺘﺮض‬
‫‪Loaner‬‬ ‫ﻣﻘﺮض‬
‫‪Local Consumption‬‬ ‫اﺳﺘﻬﻼك ﻣﺤﻠﻲ‬
‫‪Long Bills‬‬ ‫آﻤﺒﻴﺎﻟﺔ ﺏﻌﻴﺪة اﻻﺳﺘﺤﻘﺎق‬
‫‪Long Term Loan‬‬ ‫ﻗﺮض ﻃﻮﻳﻞ اﻷﺝﻞ‬
‫‪Loss‬‬ ‫ﺧﺴﺎرة – ﺕﻠﻒ‬

‫‪١٤٥‬‬
 ‫“‪“M‬‬
‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬

‫‪Machinary‬‬ ‫اﻵﻻت واﻟﻤﻌﺪات – اﻟﻤﺎآﻴﻨﺎت‬

‫‪Manufacturing Account‬‬ ‫ﺡﺴﺎب اﻟﺘﺸﻐﻴﻞ‬
‫‪Margin‬‬ ‫إﺡﺘﻴﺎﻃﻲ – هﺎﻣﺶ – ﻓﺎﺋﺾ‬
‫‪Mark‬‬ ‫ﻋﻼﻣﺔ‬
‫‪Market‬‬ ‫ﺳﻮق‬
‫‪Market Value‬‬ ‫اﻟﻘﻴﻤﺔ اﻟﺴﻮﻗﻴﺔ‬
‫‪Marketable‬‬ ‫راﺋﺞ – ﻣﻄﻠﻮب – ﺹﺎﻟﺢ ﻟﻠﺒﻴﻊ‬
‫‪Marketing‬‬ ‫ﺕﺴﻮﻳﻖ‬
‫‪Mass Production‬‬ ‫إﻧﺘﺎج آﺒﻴﺮ‬
‫‪Mathematics‬‬ ‫رﻳﺎﺿﻴﺎت‬
‫‪Medium Term Loan‬‬ ‫ﻗﺮض ﻣﺘﻮﺳﻂ اﻷﺝﻞ‬
‫‪Mercantile‬‬ ‫ﺕﺠﺎرى‬
‫‪Mercantiles Machinary‬‬ ‫ﻣﺎآﻴﻨﺎت ﺕﺠﺎرﻳﺔ – ﻣﻌﺪات ﺕﺠﺎرﻳﺔ‬
‫‪Merchant‬‬ ‫ﺕﺎﺝﺮ‬
‫‪Meter‬‬ ‫ﻣﺘﺮ – ﻋﺪاد‬
‫‪Mile‬‬ ‫ﻣﻴﻞ‬
‫‪Mileage‬‬ ‫ﻋﺪد اﻷﻣﻴﺎل – أﺝﺮة اﻟﻨﻘﻞ ﺏﺎﻟﻤﻴﻞ‬
‫‪Millieme‬‬ ‫ﻣﻠﻴﻢ‬
‫‪Millie - meter‬‬ ‫ﻣﻠﻴﻤﺘﺮ‬
‫‪Million‬‬ ‫ﻣﻠﻴﻮن‬
‫‪Millionaire‬‬ ‫ﻣﻠﻴﻮﻧﻴﺮ‬
‫‪Mine‬‬ ‫ﻣﻨﺠﻢ‬
‫‪Minemum‬‬ ‫ﺡﺪ ادﻧﻰ – ﻧﻬﺎﻳﺔ ﺹﻐﺮى‬
‫‪Misposting‬‬ ‫ﺧﻄﺄ ﻓﻲ اﻟﺘﺮﺡﻴﻞ ) اﻟﺪﻓﺎﺕﺮ (‬
‫‪Mistaic‬‬ ‫ﺧﻄﺄ‬

‫‪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

‫‪Narration‬‬ ‫ﺷﺮح ﻗﻴﺪ‬

‫‪National Economy‬‬ ‫اﻻﻗﺘﺼﺎد اﻟﻘﻮﻣﻲ‬
‫‪Negotiable‬‬ ‫ﻗﺎﺏﻞ ﻟﻠﺘﺤﻮﻳﻞ – ﻳﻤﻜﻦ ﺕﺪاوﻟﻪ‬
‫‪Net‬‬ ‫ﺹﺎﻓﻲ‬
‫‪Net Interest‬‬ ‫ﺹﺎﻓﻲ اﻟﻔﺎﺋﺪة‬
‫‪Net Loss‬‬ ‫ﺹﺎﻓﻲ اﻟﺨﺴﺎرة‬
‫‪Net Output‬‬ ‫ﺹﺎﻓﻲ اﻹﻧﺘﺎج‬
‫‪Net Produce‬‬ ‫ﺹﺎﻓﻲ اﻟﻨﺎﺕﺞ‬
‫‪Net Weight‬‬ ‫ﺹﺎﻓﻲ اﻟﻮزن‬
‫‪Nominal‬‬ ‫اﺳﻤﻲ – وهﻤﻲ‬
‫‪Nominal Capital‬‬ ‫رأﺳﻤﺎل اﺳﻤﻲ‬
‫‪Nominal Value‬‬ ‫ﻗﻴﻤﺔ اﺳﻤﻴﺔ‬
‫‪Non - Acceptance‬‬ ‫ﻋﺪم ﻗﺒﻮل – رﻓﺾ‬
‫‪Non- Payment‬‬ ‫ﻋﺪم اﻟﺪﻓﻊ‬
‫‪Note‬‬ ‫ﻣﺬآﺮة – إﺷﻌﺎر‬
‫‪Notes‬‬ ‫ﻣﺬآﺮات‬
‫‪Number‬‬ ‫رﻗﻢ – ﻳﺮﻗﻢ‬
‫‪Normal‬‬ ‫ﻋﺎدى‬

‫‪١٤٨‬‬
 ‫“‪“O‬‬
‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬

‫‪Obsolete Stock‬‬ ‫ﺏﻀﺎﻋﺔ ﻏﻴﺮ ﻗﺎﺏﻠﺔ ﻟﻼﺳﺘﻬﻼك‬

‫‪Offer‬‬ ‫ﻋﺮض – ﻋﻄﺎء‬
‫‪Office‬‬ ‫ﻣﻜﺘﺐ – وﻇﻴﻔﺔ‬
‫‪On Account‬‬ ‫ﻋﻠﻰ اﻟﺤﺴﺎب‬
‫‪On Commission‬‬ ‫ﺏﺎﻟﻌﻤﻮﻟﺔ‬
‫‪On Sale‬‬ ‫ﻟﻠﺒﻴﻊ‬
‫‪Open An Account‬‬ ‫ﻳﻔﺘﺢ ﺡﺴﺎﺏًﺎ‬
‫‪Open Market‬‬ ‫ﺳﻮق ﺡُﺮ‬
‫‪Opening Capital‬‬ ‫رأﺳﻤﺎل اﻓﺘﺘﺎﺡﻲ‬
‫‪Opening Entries‬‬ ‫ﻗﻴﻮد اﻓﺘﺘﺎﺡﻴﺔ‬
‫‪Opening of Credit‬‬ ‫ﻓﺘﺢ اﻋﺘﻤﺎد‬
‫‪Opening Account‬‬ ‫ﺡﺴﺎب اﻟﺘﺸﻐﻴﻞ‬
‫‪Opening Cost‬‬ ‫ﻧﻔﻘﺎت اﻟﺘﺸﻐﻴﻞ‬
‫‪Out of Date‬‬ ‫ﻣﻀﺖ ﻣﺪﺕﻪ اﻟﻘﺎﻧﻮﻧﻴﺔ‬
‫‪Over Draft‬‬ ‫ﺳﺤﺐ ﻋﻠﻰ اﻟﻤﻜﺸﻮف‬
‫‪Over Pay‬‬ ‫ﻳﺪﻓﻊ أآﺜﺮ ﻣﻤﺎ ﻋﻠﻴﻪ‬
‫‪Over Time‬‬ ‫وﻗﺖ إﺿﺎﻓﻲ‬
‫‪Owner‬‬ ‫ﻣﺎﻟﻚ – ﺹﺎﺡﺐ اﻟﺸﺊ‬
‫‪Owner man‬‬ ‫رﺝﻞ اﻷﻋﻤﺎل – رﺝﻞ ﻣﺎﻟﻚ‬
‫‪Owner ship‬‬ ‫ﻣﻠﻜﻴﺔ – ﺕﻤﻠﻴﻚ‬
‫‪Owner Ship Coutract‬‬ ‫ﻋﻘﺪ ﺕﻤﻠﻴﻚ‬

‫‪١٤٩‬‬
 “P“
Wards ‫اﻟﺘﺮﺟﻤﺔ‬

Paid In Adrance ‫ﻣﺪﻓﻮع ﻣﻘﺪﻣًﺎ‬

Paid up Capitel ‫رأﺳﻤﺎل ﻣﺪﻓﻮع‬
Paid up Shares ‫أﺳﻬﻢ ﻣﺪﻓﻮﻋﺔ‬
Paper Loss ‫ﺧﺴﺎرة ﺹﻮرﻳﻪ‬
Paper Prafit ‫رﺏﺢ ﺹﻮرى‬
Prafit ‫رﺏﺢ‬
Partener - Partner ‫ﺷﺮﻳﻚ‬
Partener ship ‫ﺷﺮآﺔ ﺕﻀﺎﻣﻦ‬
Pay Order ‫إذن ﺹﺮف‬
Pay sheet ‫آﺸﻒ اﻟﻤﺮﺕﺒﺎت‬
Pay able ‫ﻣﺴﺘﺤﻖ اﻟﺪﻓﻊ‬
Payee ‫اﻟﻤﺪﻓﻮع ﻟﻪ‬
Payer ‫اﻟﺪاﻓﻊ‬
Payment ‫اﻟﺪﻓﻊ‬
Payments ‫دﻓﻌﺎت‬
Permit - Permit ‫رﺧﺼﺔ – ﺕﺮﺧﻴﺺ – ﺕﺼﺮﻳﺢ‬
Personal Account ‫ﺡﺴﺎب ﺷﺨﺼﻲ‬
Piastre ‫ﻗﺮش‬
Piece work ‫ﺷﻐﻞ ﺏﺎﻟﻘﻄﻌﻴﺔ – ﻣﻘﻄﻮﻋﻴﻪ‬
Plus ‫زاﺋﺪ – ﻣﻀﺎف‬
Political Economy ‫اﻗﺘﺼﺎد ﺳﻴﺎﺳﻲ‬
Post ‫وﻇﻴﻔﺔ – ﻳﺮﺡﻞ ﺡﺴﺎب‬
Postal charges ‫ﻣﺼﺎرﻳﻒ اﻟﺒﺮﻳﺪ‬
Premium ‫ ﻣﻜﺎﻓﺄة‬- ‫ﻗﺴﻂ اﻟﺘﺄﻣﻴﻦ‬

١٥٠
 “P“
Wards ‫اﻟﺘﺮﺟﻤﺔ‬

Prepay ‫ﻳﺪﻓﻊ ﻣﻘﺪﻣًﺎ‬

Prepay ment ‫اﻟﺪﻓﻊ ﻣﻘﺪﻣًﺎ‬
Price List ‫ﻗﺎﺋﻤﺔ اﻷﺳﻌﺎر‬
Product ‫ﻣﻨﺘﺞ‬
Production cost ‫ﺕﻜﺎﻟﻴﻒ اﻹﻧﺘﺎج‬
Productive ‫اﻹﻧﺘﺎج‬
Produtive capacity ‫اﻟﻘﺪرة اﻹﻧﺘﺎﺝﻴﺔ‬
Professional tax ‫ﺿﺮﻳﺒﺔ اﻟﻤﻬﻦ‬
Profit ‫رﺏﺢ‬
Profit & loss Account ‫ﺡﺴﺎب اﻷرﺏﺎح واﻟﺨﺴﺎﺋﺮ‬
Profitable ‫ﻣﺮﺏﺢ‬
Protest - Protest ‫ﺏﺮوﺕﺴﺘﻮ‬
Protocol ‫ﺏﺮوﺕﻮآﻮل – إﺕﻔﺎﻗﻴﺔ‬
Provision ‫اﺡﺘﻴﺎﻃﻲ ﺧﺎص – ﻣﺨﺼﺺ‬
Purchaser ‫ﻣﺸﺘﺮى‬
Purchases ‫ﻣﺸﺘﺮﻳﺎت‬
Purchases Returns ‫ﻣﺮدودات ﻣﺸﺘﺮﻳﺎت‬
Pay stamp ‫ﺧﺘﻢ اﻟﺪﻓﻊ – ﺧﺘﻢ اﻟﺼﺮف‬
Paid ‫دﻓﻊ‬
Phon no ‫رﻗﻢ اﻟﻬﺎﺕﻒ‬

١٥١
 ‫“‪“Q‬‬
‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬

‫‪Quality‬‬ ‫ﻧﻮع – ﺹﻨﻒ‬

‫‪Quantity‬‬ ‫آﻤﻴﺔ‬
‫‪Quota‬‬ ‫آﻮﺕﻪ – ﺡﺼﺔ – ﻧﺴﺒﻴﺔ – ﻧﺼﻴﺐ‬
‫‪Quota - System‬‬ ‫ﻧﻈﺎم اﻟﺤﺼﺺ‬
‫‪Qty‬‬ ‫اﻟﻜﻤﻴﺔ‬

‫‪١٥٢‬‬
 ‫“‪“R‬‬
‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬

‫‪Rate‬‬ ‫ﺳﻌﺮ – ﻣﻌﺪل – ﻗﻴﻤﺔ‬

‫‪Rate of Exchange‬‬ ‫ﺳﻌﺮ اﻟﺼﺮف‬
‫‪Raw Materials‬‬ ‫ﻣﻮاد ﺧﺎم‬
‫‪Realigation‬‬ ‫ﺕﺼﻔﻴﺔ‬
‫‪Receipt‬‬ ‫إﻳﺼﺎل‪ -‬ﻣﺨﺎﻟﺼﺔ – اﺳﺘﻼم‬
‫‪Receipts‬‬ ‫ﻣﻘﺒﻮﺿﺎت – ﻣﺘﺤﺼﻼت – إﻳﺮادات‬
‫‪Receptacle‬‬ ‫ﻣﺴﺘﻠﻢ – ﻣﺴﺘﻔﻴﺪ‬
‫‪Reception‬‬ ‫اﺳﺘﻼم – وﺹﻮل – اﺳﺘﻘﺒﺎل‬
‫‪Reconciliation‬‬ ‫ﻣﺼﺎﻟﺤﺔ – ﺕﺴﻮﻳﺔ‪ -‬ﺕﻮﻓﻴﻖ‬
‫‪Record‬‬ ‫ﺳﺠﻞ – دﻓﺘﺮ ﻗﻴﺪ ‪ -‬ﺏﻴﺎن‬
‫‪Records‬‬ ‫ﺏﻴﺎﻧﺎت ‪ -‬ﻣﻌﻠﻮﻣﺎت‬
‫‪Reduction‬‬ ‫ﺕﺨﻔﻴﺾ – ﺕﻨﺰﻳﻞ ‪ -‬ﺕﻨﻘﻴﺺ‬
‫‪Refund‬‬ ‫ﻳﺴﺘﺮد – ﻳﺮد‬
‫‪Rent‬‬ ‫إﻳﺠﺎر – رﻳﻊ‬
‫‪Renter‬‬ ‫اﻟﻤﺴﺘﺄﺝﺮ‬
‫‪Report‬‬ ‫ﺕﻘﺮﻳﺮ‬
‫‪Repurchase‬‬ ‫ﻳﻌﻴﺪ اﻟﺸﺮاء‬
‫‪Reserue‬‬ ‫إﺡﺘﻴﺎﻃﻲ‬
‫‪Revaluation‬‬ ‫إﻋﺎدة اﻟﺘﻘﺪﻳﺮ‬
‫‪Rights‬‬ ‫ﺡﻘﻮق‬
‫‪Risk - Risk‬‬ ‫ﻣﻐﺎﻣﺮة – ﻣﺠﺎزﻓﺔ – ﻣﺨﺎﻃﺮة‬
‫‪Repeated call‬‬ ‫ﻣﻜﺎﻟﻤﺔ ﻣﺘﻜﺮرة‬
‫‪Replaced part reiceived‬‬ ‫اﺳﺘﻠﻤﻨﺎ اﻟﻘﻄﻊ اﻟﻤﺴﺘﺒﺪﻟﻪ " اﻟﺮﺝﻴﻊ "‬
‫‪Rial‬‬ ‫رﻳﺎل‬

‫‪١٥٣‬‬
 ‫“‪“S‬‬
‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬

‫‪Salary‬‬ ‫ﻣﺮﺕﺐ – ﻣﺎهﻴﻪ‬

‫‪Sale‬‬ ‫ﺏﻴﻊ‬
‫‪Sale able‬‬ ‫ﻗﺎﺏﻞ ﻟﻠﺒﻴﻊ – راﺋﺞ‬
‫‪Sales‬‬ ‫ﻣﺒﻴﻌﺎت‬
‫‪Sales journal‬‬ ‫ﻳﻮﻣﻴﺔ اﻟﻤﺒﻴﻌﺎت‬
‫‪Sales ledger‬‬ ‫أﺳﺘﺎذ اﻟﻤﺒﻴﻌﺎت‬
‫‪Sales returns‬‬ ‫ﻣﺮدودات اﻟﻤﺒﻴﻌﺎت‬
‫‪Sales returns‬‬ ‫ﻣﺮدودات اﻟﻤﺒﻴﻌﺎت‬
‫‪Sales man‬‬ ‫ﺏﺎﺋﻊ‬
‫‪Sample‬‬ ‫ﻋﻴﻨﺔ – ﻧﻤﻮذج – ﻣﺜﺎل‬
‫‪Saving‬‬ ‫إدﺧﺎر – ﺕﻮﻓﻴﺮ‬
‫‪Scale‬‬ ‫ﻣﻴﺰان – ﻣﻌﺪل‬
‫‪Scarctity‬‬ ‫ﻧﺪرة – ﻗﻠﺔ – ﻧﻘﺺ‬
‫‪Schedule‬‬ ‫ﺝﺪول – ﻗﺎﺋﻤﺔ – ﺏﻴﺎن‬
‫‪Scrap‬‬ ‫ﺕﺎﻟﻒ – ﻣﺨﻠﻔﺎت – ﻧﻔﺎﻳﺔ‬
‫‪Second hand‬‬ ‫ﻣﺴﺘﻌﻤﻞ – ﻏﻴﺮ ﺝﺪﻳﺪ‬
‫‪Secretary‬‬ ‫ﺳﻜﺮﺕﻴﺮ‬
‫‪Section‬‬ ‫ﻗﺴﻢ‬
‫‪Seller‬‬ ‫ﺏﺎﺋﻊ‬
‫‪Serial numbers‬‬ ‫أرﻗﺎم ﻣﺘﺴﻠﺴﻠﺔ‬
‫‪Service‬‬ ‫ﺧﺪﻣﺔ‬
‫‪Settle an Account‬‬ ‫ﺳﺪد ﺡﺴﺎﺏًﺎ‬
‫‪Settlement‬‬ ‫ﺕﺴﺪﻳﺪ – ﺕﺴﻮﻳﺔ – دﻓﻊ – ﺕﺼﻔﻴﺔ‬
‫‪Settling up‬‬ ‫ﺕﺴﻮﻳﺔ – ﺕﺴﺪﻳﺪ اﻟﺤﺴﺎب‬
‫‪Share‬‬ ‫ﺳﻬﻢ – ﻳﻘﺎﺳﻢ‬

‫‪١٥٤‬‬
 ‫“‪“S‬‬
‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬

‫‪Share capital‬‬ ‫أﺳﻬﻢ رأس اﻟﻤﺎل‬

‫‪Share holder‬‬ ‫ﻣﺴﺎهﻢ‬
‫‪Shilling‬‬ ‫ﺷﻠﻦ‬
‫‪Shop‬‬ ‫دآﺎن – ﻣﺨﺰن‬
‫‪Shopping‬‬ ‫ﺕﺴﻮﻳﻖ – اﺏﺘﻴﺎع – ﺷﺮاء‬
‫‪Short loans‬‬ ‫ﻗﺮوض ﻗﺼﻴﺮة اﻷﺝﻞ‬
‫‪Shortage‬‬ ‫ﻧﻘﺺ – ﻋﺠﺰ – ﻗﻠﺔ‬
‫‪Shaw‬‬ ‫ﻣﻌﺮض‬
‫‪Signature‬‬ ‫ﺕﻮﻗﻴﻊ – اﻣﻀﺎء‬
‫‪Simple contract‬‬ ‫ﻋﻘﺪ ﻋﺮﻓﻲ‬
‫‪Social insurance‬‬ ‫اﻟﺘﺄﻣﻴﻦ اﻹﺝﺘﻤﺎﻋﻲ‬
‫‪Socialism‬‬ ‫اﻹﺷﺘﺮاآﻴﺔ‬
‫‪Sold note‬‬ ‫إﺧﻄﺎر ﺏﻴﻊ‬
‫‪Specialisation‬‬ ‫اﻟﺘﺨﺼﺺ‬
‫‪Spend‬‬ ‫ﺹﺮف – أﻧﻔﻖ‬
‫‪Spending‬‬ ‫اﻟﺼﺮف – اﻻﻧﻔﺎق‬
‫‪Standard‬‬ ‫ﻧﻤﻮذج – ﻧﻤﻂ‬
‫‪Statement‬‬ ‫آﺸﻒ ﺡﺴﺎب – ﺏﻴﺎن‬
‫‪Sterling‬‬ ‫إﺳﺘﺮﻟﻴﻨﻲ‬
‫‪Stock‬‬ ‫ﺏﻀﺎﻋﺔ ﺏﺎﻟﻤﺨﺰن‬
‫‪Stock sheets‬‬ ‫ﻗﻮاﺋﻢ اﻟﺠﺮد‬
‫‪Storage‬‬ ‫ﺕﺨﺰﻳﻦ – أﺝﺮة اﻟﺘﺨﺰﻳﻦ‬
‫‪Store book‬‬ ‫دﻓﺘﺮ اﻟﻤﺨﺰن‬
‫‪Subsidiary books‬‬ ‫دﻓﺎﺕﺮ ﻣﺴﺎﻋﺪة‬
‫‪Subsidiary company‬‬ ‫ﺷﺮآﺔ ﺕﺎﺏﻌﺔ‬

‫‪١٥٥‬‬
 ‫“‪“S‬‬
‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬

‫‪Subtotal‬‬ ‫ﻣﺒﻠﻎ ﺝﺰﺋﻲ – ﻣﺠﻤﻮع ﻓﺮﻋﻲ‬

‫‪Sum‬‬ ‫ﻣﺒﻠﻎ‬
‫‪Sundries‬‬ ‫ﻣﺘﻨﻮﻋﺎت – ﻣﺬآﻮرﻳﻦ – ﻧﺜﺮﻳﺎت‬
‫‪Sundries account‬‬ ‫ﺡﺴﺎب ﻣﺬآﻮرﻳﻦ‬
‫‪Sundry‬‬ ‫ﻣﺨﺘﻠﻒ – ﻣﺘﻨﻮع‬
‫‪Supplement‬‬ ‫ﻣﻠﺤﻖ – ﻣﺘﻤﻢ – ﻋﻼوة‬
‫‪Supplier‬‬ ‫ﻣﻮرد‬
‫‪Supply‬‬ ‫ﻳﻮرد‬
‫‪Surplus‬‬ ‫زﻳﺎدة – ﻓﺎﺋﺾ‬
‫‪Supplies description‬‬ ‫ﺏﻴﺎن اﻟﻤﻮاد اﻟﻤﺴﺘﻬﻠﻜﺔ‬
‫‪Supplies value‬‬ ‫ﻣﺠﻤﻮع ﻗﻴﻤﺔ اﻟﻤﻮاد اﻟﻤﺴﺘﻬﻠﻜﺔ‬
‫‪Spare parts‬‬ ‫ﻗﻄﻊ اﻟﻐﻴﺎر‬
‫‪Spare parts value‬‬ ‫ﻣﺠﻤﻮع ﻗﻴﻤﺔ اﻟﻘﻄﻊ‬
‫‪Supplies‬‬ ‫اﻟﻤﺴﺘﻬﻠﻜﺔ‬
‫‪Service charges‬‬ ‫أﺝﻮر اﻻﺹﻼح‬
‫‪Stamp‬‬ ‫ﺧﺘﻢ‬
‫‪S‬‬
‫‪S‬‬

‫‪١٥٦‬‬
 ‫“‪“T‬‬
‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬

‫‪Trading Account‬‬ ‫ﺡﺴﺎب اﻟﻤﺘﺎﺝﺮة‬

‫‪Trading‬‬ ‫اﻟﻤﺘﺎﺝﺮة‬
‫‪Transfer‬‬ ‫ﻳﻨﻘﻞ – ﻳﺤﻮل – ﻳﺘﻨﺎزل‬
‫‪Transferable‬‬ ‫ﻗﺎﺏﻞ ﻟﻠﺘﺤﻮﻳﻞ‬
‫‪Transit‬‬ ‫ﺕﺠﺎرة ﻋﺎﺏﺮة‬
‫‪Transport‬‬ ‫ﻧﻘﻞ‬
‫‪Type‬‬ ‫ﻧﻮع – ﻃﺮاز‪ -‬ﻧﻤﻮذج‬
‫‪Trade‬‬ ‫ﺕﺠﺎرة‬
‫‪Transportation‬‬ ‫اﻟﻤﻮاﺹﻼت – اﻟﻨﻘﻠﻴﺎت‬
‫‪Transportation Chorges‬‬ ‫أﺝﻮر اﻟﻤﻮاﺹﻼت‬
‫‪Time‬‬ ‫اﻟﻮﻗﺖ‬
‫‪Tech - Name‬‬ ‫اﺳﻢ اﻟﻔﻨﻲ‬
‫‪Tech - No‬‬ ‫رﻗﻢ اﻟﻔﻨﻲ‬

‫‪١٥٧‬‬
 ‫“‪“U‬‬
‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬

‫‪Unit‬‬ ‫وﺡﺪة‬
‫‪Unit Rate‬‬ ‫ﺳﻌﺮ اﻟﻮﺡﺪة‬
‫‪Un Paid‬‬ ‫ﻏﻴﺮ ﻣﺪﻓﻮع أو ﻏﻴﺮ ﻣﺴﺪد‬

‫“‪“V‬‬
‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬

‫‪Valuable‬‬ ‫ﻗﻴﻢ – ﺙﻤﻴﻦ – ﻧﻔﻴﺲ‬

‫‪Valuation‬‬ ‫ﺕﻘﺪﻳﺮ – ﺕﺜﻤﻴﻦ – ﺕﻘﻴﻴﻢ‬
‫‪Value‬‬ ‫ﻗﻴﻤﺔ – اﺳﺘﺤﻘﺎق‬
‫‪Void‬‬ ‫ﻻغ – ﺏﺎﻃﻞ‬
‫‪Vouchers‬‬ ‫ﻣﺴﺘﻨﺪات – ﻗﺴﺎﺋﻢ‬
‫‪Vouching‬‬ ‫ﻣﺮاﺝﻌﺔ ﻣﺴﺘﻨﺪﻳﺔ‬

‫‪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