‫‪w‬‬

‫‪1000‬‬
‫‪w‬‬

‫ﻛﻠﻤﺔ وﻣﺼﻄﻠﺢ إﳒﻠﻴﺰي‬

‫‪w‬‬
‫‪.o‬‬

‫ﻣﺴﺘﺨﺪم ﻓﻲ ﺣﻴﺎﺗﻨﺎ اﻟﻴﻮﻣﻴﺔ‬

‫‪b‬‬

‫ﻟﻠﻤﺤﺎﺳﺒ واﻟﺼﻴﺎرﻓﺔ‬
‫‪e‬‬
‫‪ik‬‬
‫‪a‬‬

‫أﺣﻤﺪ ﺣﻨﻔﻲ ﺣﺴﻦ‬

‫‪n‬‬
‫‪d‬‬
‫‪l.‬‬
‫‪c‬‬
‫‪o‬‬
‫‪m‬‬
 ‫‪‡¼±¥≥± ¨ÊUJO³F « W³²J Õ‬‬
‫‪dAM « ¡UMŁ√ WOMÞu « bN pK*« W³²J WÝdN‬‬
‫ﺣﺴﻦ أﺣﻤﺪ ﺣﻨﻔﻲ‬
‫‪w‬‬

‫أﻟﻒ ﻛـ ـﻠ ـﻤ ــﺔ وﻣـ ـﺼ ـﻄ ــﻠﺢ إﳒـ ـﻠ ـﻴ ــﺰي ﻣـ ـﺴ ـﺘـ ـﺨ ــﺪم ﻓﻲ ﺣـ ـﻴــﺎﺗـ ـﻨــﺎ‬
‫‪w‬‬

‫اﻟﻴﻮﻣﻴﺔ‪/.‬أﺣﻤﺪ ﺣﻨﻔﻲ ﺣﺴﻦ‪ -.‬اﻟﺮﻳﺎض ‪١٤٣١‬ﻫـ‪.‬‬

‫‪٨٨‬ص; ‪١١ × ٨ ٥‬ﺳﻢ‬
‫‪w‬‬

‫ردﻣﻚ‪٩٧٨-٩٩٦٠-٥٤-٩٦٣-٧ :‬‬
‫‪ -١‬اﻟﻠﻐﺔ اﻹﳒﻠﻴﺰﻳﺔ ـ ﻣﻌﺎﺟﻢ ـ اﻟﻠﻐﺔ اﻟﻌﺮﺑﻴﺔ‬
‫‪.o‬‬

‫أ‪ -‬اﻟﻌﻨﻮان‬
‫‪١٤٣١/٦٥٢‬‬ ‫دﻳﻮي ‪٤٢٣ ١‬‬
‫‪b‬‬
‫‪e‬‬

‫رﻗﻢ اﻹﻳﺪاع‪١٤٣١/٦٥٢ :‬‬

‫ردﻣﻚ‪٩٧٨-٩٩٦٠-٥٤-٩٦٣-٧ :‬‬
‫‪ik‬‬

‫اﻟﻄﺒﻌﺔ اﻷوﻟﻰ‬
‫‪a‬‬
‫‪n‬‬

‫‪١٤٣١‬ﻫـ‪٢٠١٠ /‬م‬
‫‪d‬‬

‫ﺣﻘﻮق اﻟﻄﺒﺎﻋﺔ ﻣﺤﻔﻮﻇﺔ ﻟﻠﻨﺎﺷﺮ‬

‫‪l.‬‬
‫‪c‬‬

‫اﻟﺘﻮزﻳﻊ‪ :‬ﻣﻜﺘﺒﺔ‬ ‫ﻟﻠﻨﺸﺮ‬ ‫اﻟﻨﺎﺷﺮ‪:‬‬

‫‪o‬‬

‫اﻟﺮﻳﺎض ‪ -‬اﻟﻌﻠﻴﺎ‬ ‫اﻟﺮﻳﺎض ‪ -‬ﺷﺎرع اﻟﻌﻠﻴﺎ اﻟﻌﺎم‬

‫ﺗﻘﺎﻃﻊ ﻃﺮﻳﻖ ا ﻠﻚ ﻓﻬﺪ ﻣﻊ اﻟﻌﺮوﺑﺔ‬ ‫ﺟﻨﻮب ﺑﺮج ا ﻤﻠﻜﺔ‬
‫‪m‬‬

‫ﻫﺎﺗﻒ ‪ ٤١٦٠٠١٨‬ﻓﺎﻛﺲ ‪٤٥٦٠١٢٩‬‬ ‫ﻫﺎﺗﻒ ‪ ٢٩٣٧٥٧٤‬ﻓﺎﻛﺲ ‪٢٩٣٧٥٨٨‬‬

‫ص‪ .‬ب ‪ ٦٢٨٠٧‬اﻟﺮﻣـ ـ ـ ـ ــﺰ ‪١١٥٩٥‬‬ ‫ص‪ .‬ب ‪ ٦٧٦٢٢‬اﻟﺮﻣـ ـ ـ ـ ــﺰ ‪١١٥١٧‬‬
 m
o
c
l.
d
n
a
ik
e
b
.o
w
w
w
٤ ‫ﺻﻔﺤﺔ ﺑﻴﻀﺎء‬

m
o
c
l.
d
n
a
ik
e
b
.o
w
w
w
‫ﺻﻔﺤﺔ ﺑﻴﻀﺎء ‪٤‬‬
‫‪w‬‬
‫‪w‬‬

‫اﻹﻫﺪاء‬
‫‪w‬‬
‫‪.o‬‬

‫إﻟﻰ ﻛﻞ ﻣﻦ‬
‫‪b‬‬

‫ﻋﻠﻤﻨﻲ ﺣﺮﻓﺎً ‪..‬‬

‫‪e‬‬
‫‪ik‬‬

‫إﻟﻰ روح أﺑﻲ ‪..‬‬

‫‪a‬‬

‫إﻟﻰ أﻣﻲ ‪..‬‬

‫‪n‬‬

‫إﻟﻰ إﺧﻮﺗﻲ‬
‫‪d‬‬
‫‪l.‬‬

‫وزوﺟﺘﻲ وﺑﻨﺎﺗﻲ ‪..‬‬

‫‪c‬‬
‫‪o‬‬
‫‪m‬‬
٦ ‫ﺻﻔﺤﺔ ﺑﻴﻀﺎء‬

m
o
c
l.
d
n
a
ik
e
b
.o
w
w
w
‫ﺻﻔﺤﺔ ﺑﻴﻀﺎء ‪٦‬‬

‫أﻟﻒ ﻛﻠﻤﺔ وﻣﺼﻄﻠﺢ إﳒﻠﻴﺰي‬

‫ﻣﻘﺪﻣﺔ‬
‫‪w‬‬
‫‪w‬‬

‫ﺗ ـﻌ ــﺪ اﻟ ـﻠ ـﻐ ــﺔ اﻹﳒ ـﻠ ـﻴــﺰﻳ ــﺔ ﻣﻦ أوﺳﻊ ﻟ ـﻐ ــﺎت اﻟ ـﻌــﺎﻟﻢ‬

‫‪w‬‬

‫اﻧ ـﺘـ ـﺸــﺎراً; ــﺎ ﺟــﻌﻞ اﻹﻗـ ـﺒــﺎل ﻋــﻠﻰ ﺗ ـﻌ ـﻠـ ـﻤ ـﻬــﺎ ﻓﻲ ﺗــﺰاﻳــﺪ‬
‫‪.o‬‬

‫ﻣ ـﺴ ـﺘ ـﻤ ــﺮ وﻣﻦ اﳉــﺪﻳــﺮ ﺑــﺎﻟــﺬﻛــﺮ أن اﻟ ـﻠ ـﻐــﺔ اﻹﳒ ـﻠ ـﻴــﺰﻳــﺔ‬

‫ﻳ ـﺘ ـﺤــﺪﺛ ـﻬــﺎ ﻣ ـﺌــﺎت ا ﻼﻳ ـ ﻓﻲ أﻧ ـﺤــﺎء ا ـﻌ ـﻤــﻮرة ﺑ ـﺤــﻴﺚ‬
‫‪b‬‬

‫أﺻﺒﺤﺖ ﻟﻐﺔ اﻟﺘﻮاﺻﻞ اﻷوﻟﻰ ﻓﻲ اﻟﻌﺎﻟﻢ‪.‬‬

‫‪e‬‬
‫‪ik‬‬

‫وﻟـ ـﻘــﺪ ﺑــﺬﻟـﺖ ﻗ ـﺼــﺎرى ﺟـ ـﻬــﺪي ﻟـ ـﺘــﺪوﻳﻦ أﻛـ ـﺜــﺮ ﻣﻦ‬

‫‪ ١٠٠٠‬ﻛـﻠـﻤـﺔ وﻣـﺼـﻄـﻠﺢ إﳒـﻠـﻴـﺰي ﻣـﺴـﺘـﺨـﺪم ﻓﻲ ﺣـﻴـﺎﺗـﻨـﺎ‬
‫‪a‬‬

‫اﻟ ـﻴــﻮﻣ ـﻴــﺔ ﻣﻦ ﺟــﺎﻧﺐ اﶈــﺎﺳ ـﺒ ـ واﻟ ـﻌــﺎﻣ ـﻠ ـ ﻓﻲ ﻣ ـﺠــﺎل‬

‫‪n‬‬
‫‪d‬‬

‫اﻟﺒـﻨـﻮك‪ .‬وﻗـﺪ ﺗـﺮﺗـﻴﺐ اﻟـﻜـﻠـﻤﺎت ﻫـﺠـﺎﺋـﻴـﺎً ﻟـﻴـﺴﻬـﻞ ﻋﻠﻰ‬

‫‪l.‬‬

‫اﻟ ـﻘــﺎر إﻳ ـﺠــﺎدﻫــﺎ‪ .‬ﻛ ـﻤــﺎ وﺿــﻌﺖ ﻟــﻜﻞ ﻛ ـﻠ ـﻤــﺔ وﻣ ـﺼ ـﻄــﻠﺢ‬

‫‪c‬‬

‫إﳒﻠﻴﺰي أﻛﺜﺮ ا ﻌﺎﻧﻲ اﻟﻌﺮﺑﻴﺔ اﺳﺘﺨﺪاﻣﺎً‪.‬‬

‫‪o‬‬

‫آﻣﻞ أن ﻳﺤﻘﻖ اﻟﻠﻪ ﺑﻪ ﻧﻔﻊ اﳉﻤﻴﻊ‬

‫‪m‬‬

‫واﻟﻠﻪ ﻣﻦ وراء اﻟﻘﺼﺪ‬

‫‪7‬‬
 m
٨ ‫ﺻﻔﺤﺔ ﺑﻴﻀﺎء‬

o
c
l.
d
n
a
ik
e
b
.o
w
w
w
 ‫أﻟﻒ ﻛﻠﻤﺔ وﻣﺼﻄﻠﺢ إﳒﻠﻴﺰي‬
w

English Arabic
w

‫ﻣﻄﺎﺑﻘﺔ اﳊﺴﺎﺑﺎت‬
w

accord of accounts
.o

account number ‫رﻗﻢ ﺣﺴﺎب‬

‫ﺑﻴﺎن ﻣﺤﺎﺳﺒﻲ‬
b

accounting statement
e

accounting system ‫ﻧﻈﺎم ﻣﺤﺎﺳﺒﻲ‬

ik

accounts book ‫دﻓﺘﺮ ﺣﺴﺎﺑﺎت‬

a

accounts payable ‫ﺣﺴﺎب داﺋﻦ‬

n

‫ﺣﺴﺎب ﻣﺪﻳﻦ‬
d

accounts receivable
l.

accrued asset ‫أﺻﻞ ﻣﺴﺘﺤﻖ‬

c

accumulated amount ‫ﻣﺒﻠﻎ ﻣﺘﺮاﻛﻢ‬

o

activate an account ً‫ﻳُﻨﺸِّﻂ ﺣﺴﺎﺑﺎ‬

m

9
‫أﺣﻤﺪ ﺣﻨﻔﻲ ﺣﺴﻦ‬

active account ‫ﺣﺴﺎب ﻧَﺸِﻂ‬

w

activity ‫ﻧﺸﺎط‬
w

actual ‫ﻓﻌﻠﻲ‬
w

actual value ‫ﻗﻴﻤﺔ ﻓﻌﻠﻴﺔ‬

.o

addition ‫ إﺿﺎﻓﺔ‬. ‫ﺟﻤﻊ‬

b

additional charge ‫ﻣﺼﺎرﻳﻒ إﺿﺎﻓﻴﺔ‬

e

‫ ﻳﺴﻮى‬. ‫ ﻳﻮﻓﻖ‬. ‫ﻳﻌﺪل‬

ik

adjsut
adjusted balance ‫رﺻﻴﺪ ﻣﻌﺪل‬
a

‫ﺗﺴﻮﻳﺔ‬
n

adjustment
d

adjustment account ‫ﺣﺴﺎب ﺗﺴﻮﻳﺔ‬

l.

administration expenses ‫ﻣﺼﺎرﻳﻒ إدارﻳﺔ‬

c

advance payment ‫ ﺳﻠﻔﺔ‬. ‫دﻓﻌﺔ ﻣﻘﺪﻣﺔ‬

o

‫إﺷﻌﺎر‬
m

advice
10
 ‫أﻟﻒ ﻛﻠﻤﺔ وﻣﺼﻄﻠﺢ إﳒﻠﻴﺰي‬

advice of payment ‫إﺷﻌﺎر دﻓﻊ‬

w

advice of shipment ‫إﺷﻌﺎر ﺷﺤﻦ‬

w

affiliate company ‫ﺷﺮﻛﺔ ﺗﺎﺑﻌﺔ‬

w

agency ‫ وﻛﺎﻟﺔ‬. ‫إﻧﺎﺑﺔ‬

.o

agent ‫ ﺜﻞ‬. ‫ ﻣﻔﻮض‬. ‫ وﻛﻴﻞ‬. ‫ﻧﺎﺋﺐ‬

b

aging of payables ‫أﻋﻤﺎر اﻟﺬ اﻟﺪاﺋﻨﺔ‬

e

aging of receivables ‫أﻋﻤﺎر اﻟﺬ ا ﺪﻳﻨﺔ‬

ik

agreed price ‫ﺳﻌﺮ ﻣﺘﻔﻖ ﻋﻠﻴﻪ‬

a

‫ اﺗﻔﺎﻗﻴﺔ‬. ‫اﺗﻔﺎق‬
n

agreement
d

air freight ‫ﺷﺤﻦ ﺟﻮي‬

l.

all risk insurance ‫ﺗﺄﻣ ﺿﺪ ﻛﺎﻓﺔ اﺨﻤﻟﺎﻃﺮ‬

c

all-inclusive insurance ‫ﺗﺄﻣ ﺷﺎﻣﻞ‬

o

‫ ﺗﺨﺼﻴﺺ‬. ‫ ﺗﻮزﻳﻊ‬. ‫ﲢﻤﻴﻞ‬

m

allocation
11
‫أﺣﻤﺪ ﺣﻨﻔﻲ ﺣﺴﻦ‬

allowance for bad debts

w

‫ﻣﺨﺼﺺ دﻳﻮن ﻣﻌﺪوﻣﺔ‬

w

allowance for depreciation

w

‫ﻣﺨﺼﺺ اﺳﺘﻬﻼك‬
.o

allowance for doubtful debts

b

‫ﻣﺨﺼﺺ دﻳﻮن ﻣﺸﻜﻮك ﻓﻴﻬﺎ‬

e

amount due ‫ﻣﺒﻠﻎ ﻣﺴﺘﺤﻖ‬

ik

analysis ‫ﲢﻠﻴﻞ‬
a

‫ﺳﻨﻮي‬
n

annual
d

annual installment ‫ﻗﺴﻂ ﺳﻨﻮي‬

l.

annual leave ‫إﺟﺎزة ﺳﻨﻮﻳﺔ‬

c

annual raise ‫ﻋﻼوة ﺳﻨﻮﻳﺔ‬

o

‫دﻓﻌﺔ ﻣﻘﺪﻣﺔ‬
m

anticipated payment
12
 ‫أﻟﻒ ﻛﻠﻤﺔ وﻣﺼﻄﻠﺢ إﳒﻠﻴﺰي‬

‫‪application‬‬ ‫ﻃﻠﺐ ‪ .‬ﺗﻄﺒﻴﻖ‬

‫‪w‬‬

‫ﺗﻘﻴﻴﻢ ‪ .‬ﺗﺜﻤ ‪ .‬ﺗﻘﺪﻳﺮ‬

‫‪w‬‬

‫‪appraisal‬‬
‫ﺣﺴﺎب ﺗﻮزﻳﻊ ‪.‬‬
‫‪w‬‬

‫‪appropriation account‬‬
‫ﺣﺴﺎب ﺗﺨﺼﻴﺺ‬
‫‪.o‬‬

‫‪approval‬‬ ‫ﻣﻮاﻓﻘﺔ ‪ .‬اﻋﺘﻤﺎد‬

‫‪b‬‬

‫ﺣﺴﺎب وﻫﻤﻲ‬
‫‪e‬‬

‫‪artificial account‬‬
‫‪ik‬‬

‫‪assessment‬‬ ‫ﺗﺜﻤ ‪ .‬ﺗﻘﺪﻳﺮ ‪ .‬ﺗﺨﻤ‬

‫أﺻﻮل ‪ .‬ﻣﻮﺟﻮدات‬
‫‪a‬‬

‫‪assets‬‬
‫‪n‬‬

‫‪assurance policy‬‬ ‫ﺑﻮﻟﻴﺼﺔ ﺗﺄﻣ‬

‫‪d‬‬

‫‪auction‬‬ ‫ﻣﺰاد‬
‫‪l.‬‬

‫‪auction sales‬‬ ‫ﺑﻴﻊ ﺑﺎ ﺰاد اﻟﻌﻠﻨﻲ‬

‫‪c‬‬

‫ﻳﺪﻗﻖ ﺣﺴﺎﺑﺎً ‪ .‬ﺗﺪﻗﻴﻖ‬

‫‪o‬‬

‫‪audit‬‬
‫‪m‬‬

‫‪audit report‬‬ ‫ﺗﻘﺮﻳﺮ ﻣﺪﻗﻖ اﳊﺴﺎﺑﺎت‬

‫‪13‬‬
‫أﺣﻤﺪ ﺣﻨﻔﻲ ﺣﺴﻦ‬

auditing ‫ﺗﺪﻗﻴﻖ اﳊﺴﺎﺑﺎت‬

w

auditor ‫ ﻣﺮاﺟﻊ ﺣﺴﺎﺑﺎت‬. ‫ﻣﺪﻗﻖ ﺣﺴﺎﺑﺎت‬

w

authorization ‫ ﺗﺮﺧﻴﺺ‬. ‫ ﺗﻔﻮﻳﺾ‬. ‫ﺗﺨﻮﻳﻞ‬

w

authorized bank ‫ﺑﻨﻚ ﻣﻌﺘﻤﺪ‬

.o

authorized signature ‫ﺗﻮﻗﻴﻊ ﻣﻌﺘﻤﺪ‬

b

auto-financing ‫ﺗﻤﻮﻳﻞ ذاﺗﻲ‬

e

automatic teller machine (ATM)

ik

‫ﺟﻬﺎز اﻟﺼﺮاف اﻵﻟﻲ‬

a

‫ ﻣﻌﺪل‬. ‫ﻣﺘﻮﺳﻂ‬
n

average
d

average deviation ‫ﻣﻌﺪل اﻻﻧﺤﺮاف‬

l.

average price ‫اﻟﺴﻌﺮ ا ﺘﻮﺳﻂ‬

c

bad check ‫ﺷﻴﻚ ﺑﺪون رﺻﻴﺪ‬

o

‫دﻳﻮن ﻣﻌﺪوﻣﺔ‬
m

bad debts
14
 ‫أﻟﻒ ﻛﻠﻤﺔ وﻣﺼﻄﻠﺢ إﳒﻠﻴﺰي‬

balance ‫ رﺻﻴﺪ ﺣﺴﺎب‬. ‫ﻳﺮﺻﺪ اﳊﺴﺎب‬

w

balance brought forward ‫رﺻﻴﺪ ﻣﻨﻘﻮل‬

w

balance carried forward ‫رﺻﻴﺪ ﻣﺮﺣﻞ‬

w

balance due ‫رﺻﻴﺪ ﻣﺴﺘﺤﻖ‬

.o

balance of account ‫رﺻﻴﺪ ﺣﺴﺎب‬

b

balance of payments ‫ﻣﻴﺰان ا ﺪﻓﻮﻋﺎت‬

e

balance sheet ‫ﻣﻴﺰاﻧﻴﺔ ﻋﻤﻮﻣﻴﺔ‬

ik

bank account ‫ﺣﺴﺎب ﻣﺼﺮﻓﻲ‬

a

‫رﺳﻮم ﻣﺼﺮﻓﻴﺔ‬
n

bank charges
d

bank commission ‫ﻋﻤﻮﻟﺔ ﺑﻨﻜﻴﺔ‬

l.

bank deposit ‫ودﻳﻌﺔ ﺑﻨﻜﻴﺔ‬

c

bank draft ‫ﺣﻮاﻟﺔ ﻣﺼﺮﻓﻴﺔ‬

o

‫ﺿﻤﺎن ﺑﻨﻜﻲ‬
m

bank guarantee
15
‫أﺣﻤﺪ ﺣﻨﻔﻲ ﺣﺴﻦ‬

‫‪bank loan‬‬ ‫ﻗﺮض ﻣﺼﺮﻓﻲ‬

‫‪w‬‬

‫‪bank statement‬‬ ‫ﻛﺸﻒ ﺣﺴﺎب ﺑﻨﻜﻲ‬

‫‪w‬‬

‫‪bank transfer‬‬ ‫ﲢﻮﻳﻞ ﻣﺼﺮﻓﻲ‬

‫‪w‬‬

‫‪bankrupt‬‬ ‫ﻳﻔﻠﺲ ‪ .‬ﻣﻔﻠﺲ‬

‫‪.o‬‬

‫‪bankruptcy‬‬ ‫إﻓﻼس‬
‫‪b‬‬

‫‪bargain purchase‬‬ ‫ﺷﺮاء ﺑﺄﺳﻌﺎر ﻣﺨﻔﻀﺔ‬

‫‪e‬‬

‫‪benchmark price‬‬ ‫ﺳﻌﺮ اﻟﻘﻴﺎس‬

‫‪ik‬‬

‫‪beneficiary‬‬ ‫ا ﺴﺘﻔﻴﺪ‬
‫‪a‬‬

‫ﻣﻨﺎﻓﻊ ‪ .‬ﻣﺰاﻳﺎ‬
‫‪n‬‬

‫‪benefits‬‬
‫‪d‬‬

‫‪bid‬‬ ‫ﻳﻌﺮض ‪ .‬ﻳـﺰاﻳﺪ‪ .‬ﻳـﺪﺧﻞ ﻣﻨـﺎﻗﺼﺔ‬

‫‪l.‬‬

‫‪ .‬ﻋﻄﺎء ﻓﻲ ﻣﻨﺎﻗﺼﺔ‬
‫‪c‬‬

‫‪bill‬‬ ‫ﺳﻨﺪ ‪ .‬ﻛﻤﺒﻴﺎﻟﺔ ‪ .‬ﻓﺎﺗﻮرة‬

‫‪o‬‬

‫ﻛﻤﺒﻴﺎﻟﺔ‬
‫‪m‬‬

‫‪bill of exchange‬‬
‫‪16‬‬
 ‫أﻟﻒ ﻛﻠﻤﺔ وﻣﺼﻄﻠﺢ إﳒﻠﻴﺰي‬

bill of lading ‫ﺑﻮﻟﻴﺼﺔ ﺷﺤﻦ‬

w

blank check ‫ﺷﻴﻚ ﻋﻠﻰ ﺑﻴﺎض‬

w

blocked account ‫ﺣﺴﺎب ﻣﺠﻤﺪ‬

w

board of directors ‫ﻣﺠﻠﺲ إدارة‬

.o

board of trustees ‫ﻣﺠﻠﺲ أﻣﻨﺎء‬

b

bond ‫ﺳﻨﺪ‬
e

bonus ‫ﻣﻜﺎﻓﺄة‬
ik

book inventory ‫ﻣﺨﺰون دﻓﺘﺮي‬

a

‫دﻓﺘﺮ ﺣﺴﺎﺑﺎت‬
n

book of accounts
d

book of final entry ‫دﻓﺘﺮ اﻷﺳﺘﺎذ‬

l.

book value ‫اﻟﻘﻴﻤﺔ اﻟﺪﻓﺘﺮﻳﺔ‬

c

borrowing ‫اﻗﺘﺮاض‬
o

‫اﻟﺴﻌﺮ اﻷدﻧﻰ‬
m

bottom price
17
‫أﺣﻤﺪ ﺣﻨﻔﻲ ﺣﺴﻦ‬

bounced check ‫ ﺷﻴﻚ ﻣﺮﻓﻮض‬. ‫ﺷﻴﻚ ﻣﺮﲡﻊ‬

w

branch ‫ ﻓﺮع‬. ‫ﻳﺘﻔﺮع‬

w

branch accounts ‫ﺣﺴﺎﺑﺎت اﻟﻔﺮوع‬

w

branch manager ‫ﻣﺪﻳﺮ اﻟﻔﺮع‬

.o

breach of contract ‫ﻣﺨﺎﻟﻔﺔ ﺷﺮوط اﻟﻌﻘﺪ‬

b

break-even point ‫ﻧﻘﻄﺔ اﻟﺘﻌﺎدل‬

e

broker ‫ وﺳﻴﻂ‬. ‫ﺳﻤﺴﺎر‬

ik

budget ‫ﻣﻴﺰاﻧﻴﺔ ﺗﻘﺪﻳﺮﻳﺔ‬

a

budget appropriations ‫ﻣﺨﺼﺼﺎت ا ﻮازﻧﺔ‬

n
d

budget estimates ‫ﺗﻘﺪﻳﺮات ا ﻮازﻧﺔ‬

l.

budgetary accounts ‫ﺣﺴﺎﺑﺎت ا ﻮازﻧﺔ‬

c

budgeted deficit ‫اﻟﻌﺠﺰ ا ﻘﺪر ﻓﻲ ا ﻮازﻧﺔ‬

o

budgeted expenditure ‫اﻟﻨﻔﻘﺎت ا ﻘﺪرة ﻓﻲ ا ﻮازﻧﺔ‬

m

18
 ‫أﻟﻒ ﻛﻠﻤﺔ وﻣﺼﻄﻠﺢ إﳒﻠﻴﺰي‬

‫اﻟﺰﻳﺎدة ا ﻘﺪرة ﻓﻲ ا ﻮازﻧﺔ ‪budgeted increase‬‬

‫‪w‬‬

‫‪budgeting‬‬ ‫إﻋﺪاد ا ﻮازﻧﺔ‬

‫‪w‬‬

‫ﺳﺎﻋﺎت اﻟﺪوام ‪ .‬ﺳﺎﻋﺎت اﻟﻌﻤﻞ ‪business hours‬‬

‫‪w‬‬

‫‪buy in bulk‬‬ ‫ﻳﺸﺘﺮي ﺑﺎﳉﻤﻠﺔ‬

‫‪.o‬‬

‫‪buying power‬‬ ‫اﻟﻘﻮة اﻟﺸﺮاﺋﻴﺔ‬

‫‪b‬‬

‫‪calculate‬‬ ‫ﻳﺤﺴﺐ‬
‫‪e‬‬

‫‪call account‬‬ ‫ﺣﺴﺎب ﲢﺖ اﻟﻄﻠﺐ‬

‫‪ik‬‬

‫‪capital‬‬ ‫رأس ا ﺎل‬

‫‪a‬‬

‫ﺗﺨﻔﻴﺾ رأس ا ﺎل‬

‫‪n‬‬

‫‪capital reduction‬‬
‫‪d‬‬

‫‪capital reserve‬‬ ‫اﺣﺘﻴﺎﻃﻲ رأس ا ﺎل‬

‫‪l.‬‬

‫‪capital turnover‬‬ ‫دوران رأس ا ﺎل‬

‫‪c‬‬

‫‪carriage charges‬‬ ‫ﻣﺼﺎرﻳﻒ اﻟﻨﻘﻞ‬

‫‪o‬‬

‫ﺷﺮﻛﺔ ﻧﻘﻞ‬
‫‪m‬‬

‫‪carrier‬‬
‫‪19‬‬
‫أﺣﻤﺪ ﺣﻨﻔﻲ ﺣﺴﻦ‬

cash account ‫ﺣﺴﺎب اﻟﻨﻘﺪ‬

w

cash advance ‫ﺳﻠﻔﺔ ﻧﻘﺪﻳﺔ‬

w

cash check ً‫ﺷﻴﻚ ﻣﺪﻓﻮع ﻧﻘﺪا‬

w

‫ﺟﺮد اﻟﻨﻘﺪﻳﺔ‬
.o

cash count
cash deposit ‫ودﻳﻌﺔ ﻧﻘﺪﻳﺔ‬
b

‫ﺗﺪﻓﻖ ﻧﻘﺪي‬
e

cash flow
‫ﺑﻴﺎن اﻟﺘﺪﻓﻖ اﻟﻨﻘﺪي‬
ik

cash flow statement

‫ﻣﻮازﻧﺔ ﻧﻘﺪﻳﺔ‬
a

cash forecast
n

cash on delivery (C.O.D.) ‫اﻟﺪﻓﻊ ﻋﻨﺪ اﻟﺘﺴﻠﻴﻢ‬

d

cash rebate ‫ﺧﺼﻢ ﻧﻘﺪي‬

l.

cash with order (C.W.O.) ‫اﻟﺪﻓﻊ ﻋﻨﺪ اﻟﻄﻠﺐ‬

c

‫أﻣ اﻟﺼﻨﺪوق‬
o

cashier
m

20
 ‫أﻟﻒ ﻛﻠﻤﺔ وﻣﺼﻄﻠﺢ إﳒﻠﻴﺰي‬

certificate of discharge .‫ﺷﻬﺎدة إﺧﻼء ﻃﺮف‬

w

‫ﺷﻬﺎدة ﺑﺮاءة ذﻣﺔ‬

w

certificate of origin ‫ﺷﻬﺎدة ﻣﻨﺸﺄ‬

w

certified accountant ‫ﻣﺤﺎﺳﺐ ﻗﺎﻧﻮﻧﻲ‬

.o

certified check ‫ﺷﻴﻚ ﻣﺼﺪق‬

b

certified public accountant (CPA)

e

‫ﻣﺤﺎﺳﺐ ﻗﺎﻧﻮﻧﻲ‬
ik

change ‫ ﺻﺮاﻓﺔ‬. ‫ﻓﻜﺔ‬

a

‫ﻣﺤﺎﺳﺐ ﻗﺎﻧﻮﻧﻲ‬
n

chartered accountant
d

chief accountant ‫رﺋﻴﺲ ﺣﺴﺎﺑﺎت‬

l.

C.i.F. (Cost, insurance and freight)

c

‫اﻟﺘﻜﻠﻔﺔ واﻟﺘﺄﻣ واﻟﺸﺤﻦ‬

o

‫ﺗﺪاول اﻷﺳﻬﻢ‬
m

circulation of shares
21
‫أﺣﻤﺪ ﺣﻨﻔﻲ ﺣﺴﻦ‬

clear a bill ‫ﻳﺴﺪد ﻛﻤﺒﻴﺎﻟﺔ‬

w

clear an account ً‫ﻳﺴﺪد ﺣﺴﺎﺑﺎ‬

w

clearing ‫ ﺗﺼﻔﻴﺔ ﺣﺴﺎب‬. ‫ ﻣﺨﺎﻟﺼﺔ‬. ‫ﻣﻘﺎﺻﺔ‬

w

‫ ﺗﺒﺮﺋﺔ ذﻣﺔ‬.
.o

client ‫ زﺑﻮن‬. ‫ﻋﻤﻴﻞ‬

b

close an account ً‫ﻳﻘﻔﻞ ﺣﺴﺎﺑﺎ‬

e

closed account ‫ﺣﺴﺎب ﻣﻘﻔﻞ‬

ik

closing balance ‫ رﺻﻴﺪ اﻹﻗﻔﺎل‬.‫رﺻﻴﺪ آﺧﺮ ا ﺪة‬

a

‫ﻗﻴﺪ إﻗﻔﺎل‬
n

closing entry
‫ﺳﻌﺮ اﻹﻗﻔﺎل‬
d

closing price
l.

closing trial balance ‫ﻣﻴﺰان ا ﺮاﺟﻌﺔ اﳋﺘﺎﻣﻲ‬

c

collecting charges ‫ﻣﺼﺎرﻳﻒ اﻟﺘﺤﺼﻴﻞ‬

o

‫ﲢﺼﻴﻞ اﻟﺪﻳﻮن‬
m

collection of debts
22
 ‫أﻟﻒ ﻛﻠﻤﺔ وﻣﺼﻄﻠﺢ إﳒﻠﻴﺰي‬

combined financial statements

w

‫ﺑﻴﺎﻧﺎت ﻣﺎﻟﻴﺔ ﻣﺠﻤﻌﺔ‬

w

commercial register ‫ﺳﺠﻞ ﲡﺎري‬

w

compensation ‫ ﻣﻜﺎﻓﺄة‬. ‫ﺗﻌﻮﻳﺾ‬

.o

competition ‫ﻣﻨﺎﻓﺴﺔ‬
b

competitive price ‫ﺳﻌﺮ ﺗﻨﺎﻓﺴﻲ‬

e

compound interest ‫ﻓﺎﺋﺪة ﻣﺮﻛﺒﺔ‬

ik

condition ‫ﺷﺮط‬
a

‫ﺑﻴﻊ ﻣﺸﺮوط‬
n

conditional sale
d

confidential ‫ﺳﺮي‬
l.

confirmed letter of credit

c

‫ﺧﻄﺎب اﻋﺘﻤﺎد ﻣﻌﺰز‬

o

‫ا ﺮﺳﻞ إﻟﻴﻪ‬
m

consignee
23
‫أﺣﻤﺪ ﺣﻨﻔﻲ ﺣﺴﻦ‬

consignment account
w

‫ﺣﺴﺎب ﺑﻀﺎﻋﺔ ﲢﺖ اﻟﺘﺼﺮﻳﻒ‬

w

control account ‫ﺣﺴﺎب ﻣﺮاﻗﺒﺔ‬

w

controller ‫ﻣﺮاﻗﺐ ﻣﺎﻟﻲ‬

.o

correspondent bank ‫ﺑﻨﻚ ﻣﺮاﺳﻞ‬

b

cost ‫ﺗﻜﻠﻔﺔ‬
e

cost accountant ‫ﻣﺤﺎﺳﺐ اﻟﺘﻜﺎﻟﻴﻒ‬

ik

cost and freight (C&F) ‫اﻟﺘﻜﻠﻔﺔ واﻟﺸﺤﻦ‬

a

‫ﻣﺮﻛﺰ ﺗﻜﻠﻔﺔ‬
n

cost center
d

cost control ‫ﻣﺮاﻗﺒﺔ اﻟﺘﻜﺎﻟﻴﻒ‬

l.

cost of sales ‫ﺗﻜﻠﻔﺔ ا ﺒﻴﻌﺎت‬

c

cost reduction ‫ﺗﺨﻔﻴﺾ اﻟﺘﻜﻠﻔﺔ‬

o

‫ﻧﻘﻮد ﻣﺰﻳﻔﺔ‬
m

counterfeit money
24
 ‫أﻟﻒ ﻛﻠﻤﺔ وﻣﺼﻄﻠﺢ إﳒﻠﻴﺰي‬

country of origin ‫ﺑﻠﺪ ا ﻨﺸﺄ‬

w

credit account ‫ ﺣﺴﺎب اﻋﺘﻤﺎد‬. ‫ﺣﺴﺎب داﺋﻦ‬

w

credit card ‫ﺑﻄﺎﻗﺔ اﺋﺘﻤﺎن‬

w

credit entry ‫ﻗﻴﺪ داﺋﻦ‬

.o

credit facility ‫ﺗﺴﻬﻴﻞ اﺋﺘﻤﺎﻧﻲ‬

b

credit limit ‫ﺳﻘﻒ اﻻﺋﺘﻤﺎن‬

e

credit note ‫إﺷﻌﺎر داﺋﻦ‬

ik

creditor ‫داﺋﻦ‬
a

‫ﻋﻤﻠﺔ‬
n

currency
d

current account ‫ﺣﺴﺎب ﺟﺎري‬

l.

custom duties ‫رﺳﻮم ﺟﻤﺮﻛﻴﺔ‬

c

customer ‫ﻋﻤﻴﻞ‬
o

‫ﺧﺪﻣﺔ اﻟﻌﻤﻼء‬
m

customer service
25
‫أﺣﻤﺪ ﺣﻨﻔﻲ ﺣﺴﻦ‬

‫‪customs clearance‬‬ ‫ﺗﺨﻠﻴﺺ ﺟﻤﺮﻛﻲ‬

‫‪w‬‬

‫‪customs tariff‬‬ ‫ﺗﻌﺮﻓﺔ ﺟﻤﺮﻛﻴﺔ‬

‫‪w‬‬

‫‪data‬‬ ‫ﺑﻴﺎﻧﺎت‬
‫‪w‬‬

‫‪date of issue‬‬ ‫ﺗﺎرﻳﺦ اﻹﺻﺪار‬

‫‪.o‬‬

‫‪dead stock‬‬ ‫ﺑﻀﺎﻋﺔ ﻛﺎﺳﺪة‬

‫‪b‬‬

‫‪deadline‬‬ ‫آﺧﺮ ﻣﻮﻋﺪ‬

‫‪e‬‬

‫‪deal‬‬ ‫ﻳﻌﺎﻣﻞ ﲡﺎرﻳﺎً ‪ .‬ﺻﻔﻘﺔ‬

‫‪ik‬‬

‫‪debit‬‬ ‫ﻣﺒﻠﻎ ﻣﺪﻳﻦ ‪ .‬ﻳﻘﻴﺪ ﻋﻠﻰ اﳊﺴﺎب‬

‫‪a‬‬

‫ﺣﺴﺎب ﻣﺪﻳﻦ‬
‫‪n‬‬

‫‪debit account‬‬
‫‪d‬‬

‫‪debit entry‬‬ ‫ﻗﻴﺪ ﻣﺪﻳﻦ‬

‫‪l.‬‬

‫‪debit note‬‬ ‫إﺷﻌﺎر ﻣﺪﻳﻦ‬

‫‪c‬‬

‫‪debt‬‬ ‫دﻳﻦ‬
‫‪o‬‬

‫ﻳﺨﺼﻢ ‪ .‬ﻳﻘﺘﻄﻊ‬
‫‪m‬‬

‫‪deduct‬‬
‫‪26‬‬
 ‫أﻟﻒ ﻛﻠﻤﺔ وﻣﺼﻄﻠﺢ إﳒﻠﻴﺰي‬

‫‪deduction‬‬ ‫ﺧﺼﻢ ‪ .‬اﻗﺘﻄﺎع‬

‫‪w‬‬

‫‪defalcation‬‬ ‫اﺧﺘﻼس‬
‫‪w‬‬

‫‪deferred payment‬‬ ‫دﻓﻊ ﻣﺆﺟﻞ‬

‫‪w‬‬

‫‪deficit‬‬ ‫ﻋﺠﺰ ‪ .‬ﻧﻘﺺ‬

‫‪.o‬‬

‫‪delay‬‬ ‫ﻳﺆﺧﺮ ‪ .‬ﺗﺄﺧﻴﺮ‬

‫‪b‬‬

‫‪delivery note‬‬ ‫إﺷﻌﺎر ﺗﺴﻠﻴﻢ‬

‫‪e‬‬

‫‪demand‬‬ ‫ﻳﻄﻠﺐ ‪ .‬ﻳﻄﺎﻟﺐ ‪ .‬ﻣﻄﺎﻟﺒﺔ ‪ .‬ﻃﻠﺐ‬

‫‪ik‬‬

‫‪demurrage‬‬ ‫رﺳﻮم أرﺿﻴﺔ ‪ .‬ﻏﺮاﻣﺔ ﺗﺄﺧﻴﺮ‬

‫‪a‬‬

‫ودﻳﻌﺔ‬
‫‪n‬‬

‫‪deposit‬‬
‫‪d‬‬

‫ﺣﺴﺎب وداﺋﻊ ‪ .‬ﺣﺴﺎب إﻳﺪاع ‪deposit account‬‬

‫‪l.‬‬

‫‪deposit rate‬‬ ‫ﺳﻌﺮ اﻟﻔﺎﺋﺪة ﻋﻠﻰ اﻹﻳﺪاﻋﺎت‬

‫‪c‬‬

‫‪deposit slip‬‬ ‫ﻗﺴﻴﻤﺔ إﻳﺪاع‬

‫‪o‬‬

‫ﺗﻨﺎﻗﺺ ‪ .‬اﺳﺘﻬﻼك‬
‫‪m‬‬

‫‪depreciation‬‬
‫‪27‬‬
‫أﺣﻤﺪ ﺣﻨﻔﻲ ﺣﺴﻦ‬

depreciation account ‫ﺣﺴﺎب اﻻﺳﺘﻬﻼك‬

w

depreciation of currency ‫ﻫﺒﻮط ﻗﻴﻤﺔ اﻟﻌﻤﻠﺔ‬

w

depreciation rate ‫ﻣﻌﺪل اﻻﺳﺘﻬﻼك‬

w

detailed account ‫ﺣﺴﺎب ﻣﻔﺼﻞ‬

.o

detailed report ‫ﺗﻘﺮﻳﺮ ﻣﻔﺼﻞ‬

b

devaluation ‫ﺗﺨﻔﻴﺾ ﻗﻴﻤﺔ اﻟﻌﻤﻠﺔ‬

e

deviation ‫اﻧﺤﺮاف‬
ik

direct cost ‫ﺗﻜﻠﻔﺔ ﻣﺒﺎﺷﺮة‬

a

‫أﺟﻮر ﻣﺒﺎﺷﺮة‬
n

direct wages
d

discharge . ‫ ﻳـﻔــﺼﻞ ﻣﻦ اﳋــﺪﻣـﺔ‬. ً‫ﻳ ـﺴـﺪد دﻳ ـﻨ ـﺎ‬

l.

‫إﺧﻼء ﻃﺮف‬
c

discount ‫ ﺧﺼﻢ‬. ‫ﻳﺨﺼﻢ‬

o

‫ ﺗﺒﺎﻳﻦ‬. ‫اﺧﺘﻼف‬
m

discrepancy
28
 ‫أﻟﻒ ﻛﻠﻤﺔ وﻣﺼﻄﻠﺢ إﳒﻠﻴﺰي‬

‫‪distribution‬‬ ‫ﺗﻮزﻳﻊ‬
‫‪w‬‬

‫‪divide‬‬ ‫ﻳﻘﺴﻢ ‪ .‬ﻳﻮزع‬

‫‪w‬‬

‫‪dividend‬‬ ‫رﺑﺢ اﻟﺴﻬﻢ‬

‫‪w‬‬

‫‪division‬‬ ‫ﻗﺴﻢ ‪ .‬اﻧﻘﺴﺎم ‪ .‬ﺗﻘﺴﻴﻢ‬

‫‪.o‬‬

‫‪document‬‬ ‫ﻳﻮﺛﻖ ‪ .‬وﺛﻴﻘﺔ ‪ .‬ﻣﺴﺘﻨﺪ‬

‫‪b‬‬

‫‪documentary credit‬‬ ‫اﻋﺘﻤﺎد ﻣﺴﺘﻨﺪي‬

‫‪e‬‬

‫‪donations‬‬ ‫ﺗﺒﺮﻋﺎت ‪ .‬ﻫﺒﺎت‬

‫‪ik‬‬

‫ﻳﻀﺎﻋﻒ ‪ .‬ﺿﻌﻒ ‪ .‬ﻣﻀﺎﻋﻒ ‪ .‬ﻣﺰدوج ‪double‬‬

‫‪a‬‬

‫ﻗﻴﺪ ﻣﺰدوج‬
‫‪n‬‬

‫‪double entry‬‬
‫‪d‬‬

‫ﺣﺴﺎب ﻣﺸﻜﻮك ﻓﻲ ﲢﺼﻴﻠﻪ ‪doubtful account‬‬

‫‪l.‬‬

‫‪down payment‬‬ ‫دﻓﻌﺔ ﻣﻘﺪﻣﺔ‬

‫‪c‬‬

‫‪draft‬‬ ‫ﻛﻤﺒﻴﺎﻟﺔ ‪ .‬ﺣﻮاﻟﺔ‬

‫‪o‬‬

‫ﻳﺴﺤﺐ أﻣﻮاﻻً‬
‫‪m‬‬

‫‪draw‬‬
‫‪29‬‬
‫أﺣﻤﺪ ﺣﻨﻔﻲ ﺣﺴﻦ‬

‫‪drawing account‬‬ ‫ﺣﺴﺎب ا ﺴﺤﻮﺑﺎت‬

‫‪w‬‬

‫‪drawings‬‬ ‫ﻣﺴﺤﻮﺑﺎت‬
‫‪w‬‬

‫‪due‬‬ ‫ﻣﺴﺘﺤﻖ اﻟﺪﻓﻊ‬

‫‪w‬‬

‫‪due date‬‬ ‫ﺗﺎرﻳﺦ اﻻﺳﺘﺤﻘﺎق‬

‫‪.o‬‬

‫‪dues‬‬ ‫ﻣﺴﺘﺤﻘﺎت ‪ .‬أﺗﻌﺎب‬

‫‪b‬‬

‫‪duties‬‬ ‫رﺳﻮم ﺟﻤﺮﻛﻴﺔ‬

‫‪e‬‬

‫‪duty free‬‬ ‫ﻣﻌﻔﻰ ﻣﻦ اﻟﺮﺳﻮم‬

‫‪ik‬‬

‫‪earnings‬‬ ‫إﻳﺮادات ‪ .‬ﻣﻜﺎﺳﺐ‬

‫‪a‬‬

‫ﺷﺮوط ﻣﻴﺴﺮة‬
‫‪n‬‬

‫‪easy terms‬‬
‫‪d‬‬

‫‪embezzle‬‬ ‫ﻳﺨﺘﻠﺲ‬
‫‪l.‬‬

‫‪embezzlement‬‬ ‫اﺧﺘﻼس‬
‫‪c‬‬

‫‪employ‬‬ ‫ﻳﺴﺘﺨﺪم ‪ .‬ﻳﻮﻇﻒ‬

‫‪o‬‬

‫ﻣﻮﻇﻒ‬
‫‪m‬‬

‫‪employee‬‬
‫‪30‬‬
 ‫أﻟﻒ ﻛﻠﻤﺔ وﻣﺼﻄﻠﺢ إﳒﻠﻴﺰي‬

employment ‫ﺗﻮﻇﻴﻒ‬
w

enclosures ‫ﻣﺮﻓﻘﺎت‬
w

endorsement ‫ ﺗﻈﻬﻴﺮ‬. ‫ﲡﻴﻴﺮ‬

w

enterprise ‫ﻣﻨﺸﺄة‬
.o

entertainment expenses ‫ﻣﺼﺎرﻳﻒ ﺿﻴﺎﻓﺔ‬

b

entry ‫ﻗﻴﺪ ﻣﺤﺎﺳﺒﻲ‬

e

error ‫ﺧﻄﺄ‬
ik

establishment ‫ ﻣﺆﺳﺴﺔ‬. ‫ﻣﻨﺸﺄة‬

a

‫أرﺑﺎح ﺗﻘﺪﻳﺮﻳﺔ‬
n

estimated profits
d

estimates ‫ﺗﻘﺪﻳﺮات‬
l.

evaluation ‫ ﺗﻘﺪﻳﺮ‬. ‫ﺗﻘﻴﻴﻢ‬

c

evasion of taxes ‫ﺗﻬﺮب ﻣﻦ دﻓﻊ اﻟﻀﺮاﺋﺐ‬

o

‫ﺑﺄﺛﺮ رﺟﻌﻲ‬
m

ex post facto
31
‫أﺣﻤﺪ ﺣﻨﻔﻲ ﺣﺴﻦ‬

ex works ‫ﺗﺴﻠﻴﻢ اﻟﺒﻀﺎﻋﺔ ﻓﻲ ا ﺼﻨﻊ‬

w

exchange ‫ ﺑﻮرﺻﺔ‬. ‫ ﲢﻮﻳﻞ ﻋﻤﻠﺔ‬. ‫ﺗﺒﺎدل‬

w

exchange rate ‫ﺳﻌﺮ ﺻﺮف اﻟﻌﻤﻠﺔ‬

w

exclusive agent ‫وﻛﻴﻞ ﺣﺼﺮي‬

.o

exempt ‫ ﻣُﻌْﻔَﻰ‬. ‫ﻳﻌﻔﻰ‬

b

exhibition ‫ﻣﻌﺮض‬
e

expansion plan ‫ﺧﻄﺔ ﺗﻮﺳﻊ‬

ik

expenditure ‫إﻧﻔﺎق‬
a

‫ﺣﺴﺎب اﻟﻨﻔﻘﺎت‬
n

expenditures account
d

expenses ‫ ﻧﻔﻘﺎت‬. ‫ﻣﺼﺎرﻳﻒ‬

l.

expense account ‫ﺣﺴﺎب ﻣﺼﺎرﻳﻒ‬

c

expense allocation ‫ﺗﻮزﻳﻊ ا ﺼﺎرﻳﻒ‬

o

‫ﺗﺎرﻳﺦ اﻻﻧﺘﻬﺎء‬
m

expiry date
32
 ‫أﻟﻒ ﻛﻠﻤﺔ وﻣﺼﻄﻠﺢ إﳒﻠﻴﺰي‬

export ‫ ﺗﺼﺪﻳﺮ‬. ‫ﻳُﺼﺪِّر‬

w

exports ‫ﺻﺎدرات‬
w

external audit ‫ﺗﺪﻗﻴﻖ ﺧﺎرﺟﻲ‬

w

facilities ‫ ﻣﻨﺸﺂت‬. ‫ ﻣﺮاﻓﻖ‬. ‫ﺗﺴﻬﻴﻼت‬

.o

factory ‫ﻣﺼﻨﻊ‬
b

fall due ‫ﻳﺴﺘﺤﻖ اﻟﺪﻓﻊ‬

e

feasibility study ‫دراﺳﺔ ﺟﺪوى‬

ik

fees ‫ أﺗﻌﺎب‬. ‫ أﺟﻮر‬. ‫رﺳﻮم‬

a

‫رﻗﻢ‬
n

figure
d

file ‫ﻣﻠﻒ‬
l.

file updating ‫ﲢﺪﻳﺚ ﻣﻠﻒ‬

c

final balance ‫رﺻﻴﺪ ﻧﻬﺎﺋﻲ‬

o

‫ﻣﺎﻟﻴﺔ‬
m

finance
33
‫أﺣﻤﺪ ﺣﻨﻔﻲ ﺣﺴﻦ‬

financial ‫ﻣﺎﻟﻲ‬
w

financial accounting ‫ﻣﺤﺎﺳﺒﺔ ﻣﺎﻟﻴﺔ‬

w

financial adviser ‫ﻣﺴﺘﺸﺎر ﻣﺎﻟﻲ‬

w

financial analysis ‫ﲢﻠﻴﻞ ﻣﺎﻟﻲ‬

.o

financial circles ‫ دواﺋﺮ ﻣﺎﻟﻴﺔ‬. ‫أوﺳﺎط ﻣﺎﻟﻴﺔ‬

b

financial crisis ‫أزﻣﺔ ﻣﺎﻟﻴﺔ‬

e

financial flexibility ‫ﻣﺮوﻧﺔ ﻣﺎﻟﻴﺔ‬

ik

financial forecasts ‫ﺗﻨﺒﺆات ﻣﺎﻟﻴﺔ‬

a

‫اﺳﺘﺜﻤﺎر ﻣﺎﻟﻲ‬
n

financial investment
d

financial leverage ‫ﺗﻤﻮﻳﻞ ﺑﺄﻣﻮال ﻣﻘﺘﺮﺿﺔ‬

l.

financial market ‫اﻟﺴﻮق ا ﺎﻟﻴﺔ‬

c

financial operations ‫ﻋﻤﻠﻴﺎت ﻣﺎﻟﻴﺔ‬

o

‫ا ﺮﻛﺰ ا ﺎﻟﻲ‬
m

financial position
34
 ‫أﻟﻒ ﻛﻠﻤﺔ وﻣﺼﻄﻠﺢ إﳒﻠﻴﺰي‬

financial statement ‫ ﻗﺎﺋﻤﺔ ﻣﺎﻟﻴﺔ‬. ‫ﺑﻴﺎن ﻣﺎﻟﻲ‬

w

financial year ‫اﻟﺴﻨﺔ ا ﺎﻟﻴﺔ‬

w

financing ‫ﺗﻤﻮﻳﻞ‬
w

fine ‫ ﻏﺮاﻣﺔ‬. ‫ﻳُﻐﺮِّم‬

.o

fiscal year ‫اﻟﺴﻨﺔ ا ﺎﻟﻴﺔ‬

b

fixed asset ‫أﺻﻞ ﺛﺎﺑﺖ‬

e

fixed cost ‫ﺗﻜﻠﻔﺔ ﺛﺎﺑﺘﺔ‬

ik

fixed deposits ‫إﻳﺪاﻋﺎت ﻷﺟﻞ‬

a

‫ﻣﺼﺎرﻳﻒ ﺛﺎﺑﺘﺔ‬
n

fixed expenses
d

fixed instalment ‫ﻗﺴﻂ ﺛﺎﺑﺖ‬

l.

fixed liabilities ‫ﻣﻄﻠﻮﺑﺎت ﺛﺎﺑﺘﺔ‬

c

fixed price ‫ﺳﻌﺮ ﺛﺎﺑﺖ‬

o

‫ﻋﺎﺋﺪ ﺛﺎﺑﺖ‬
m

fixed yield
35
‫أﺣﻤﺪ ﺣﻨﻔﻲ ﺣﺴﻦ‬

floating rate ‫ﺳﻌﺮ ﻋﺎﺋﻢ‬

w

flow of funds ‫ﺗﺪﻓﻖ اﻷﻣﻮال‬

w

fluctuation of prices ‫ﺗﻘﻠﺒﺎت اﻷﺳﻌﺎر‬

w

F.o.B. (free on board) ‫اﻟﺘﺴﻠﻴﻢ ﻓﻲ ﻣﻴﻨﺎء اﻟﺸﺤﻦ‬

.o

forced sale ‫ﺑﻴﻊ ﺟﺒﺮي‬

b

foreign deposits ‫وداﺋﻊ أﺟﻨﺒﻴﺔ‬

e

formal agreement ‫اﺗﻔﺎﻗﻴﺔ رﺳﻤﻴﺔ‬

ik

formula ‫ ﺻﻴﻐﺔ‬. ‫ﻣﻌﺎدﻟﺔ‬

a

‫وﻛﻴﻞ ﺷﺤﻦ‬
n

forwarding agent
d

foundation ‫ ﻣﺆﺳﺴﺔ‬. ‫ﺗﺄﺳﻴﺲ‬

l.

fraud ‫ اﺣﺘﻴﺎل‬. ‫ ﺗﺪﻟﻴﺲ‬. ‫ﻏﺶ‬

c

free exchange rates ‫أﺳﻌﺎر ﺻﺮف ﺣﺮة‬

o

‫ﻣﺠﺎﻧﻲ‬
m

free of charge
36
 ‫أﻟﻒ ﻛﻠﻤﺔ وﻣﺼﻄﻠﺢ إﳒﻠﻴﺰي‬

‫‪freight‬‬ ‫ﺷﺤﻦ‬
‫‪w‬‬

‫‪freight collect‬‬ ‫ﲢﺼﻴﻞ أﺟﺮة اﻟﺸﺤﻦ‬

‫‪w‬‬

‫ﻣﻦ ا ﺮﺳﻞ إﻟﻴﻪ‬

‫‪w‬‬

‫أﺟﺮة اﻟﺸﺤﻦ ﻣﺪﻓﻮﻋﺔ ﻣﻘﺪﻣﺎً ‪freight prepaid‬‬

‫‪.o‬‬

‫أرﺻﺪة ﻣﺠﻤﺪة ﻓﻲ ا ﺼﺎرف ‪frozen credits‬‬

‫‪b‬‬

‫‪full cover‬‬ ‫ﺗﻐﻄﻴﺔ ﻛﺎﻣﻠﺔ‬

‫‪e‬‬

‫‪full settlement‬‬ ‫ﺗﺴﻮﻳﺔ ﺷﺎﻣﻠﺔ‬

‫‪ik‬‬

‫‪fund account‬‬ ‫ﺣﺴﺎب ﺻﻨﺪوق‬

‫‪a‬‬

‫أﺛﺎث وﺗﺮﻛﻴﺒﺎت‬
‫‪n‬‬

‫‪furniture and fixtures‬‬

‫‪d‬‬

‫‪gain‬‬ ‫ﻳﺮﺑﺢ ‪ .‬ﻳﻜﺴﺐ ‪ .‬رﺑﺢ ‪ .‬ﻣﻜﺴﺐ‬

‫‪l.‬‬

‫‪general accountant‬‬ ‫ﻣﺤﺎﺳﺐ ﻋﺎم‬

‫‪c‬‬

‫‪general ledger‬‬ ‫دﻓﺘﺮ اﻷﺳﺘﺎذ اﻟﻌﺎم‬

‫‪o‬‬

‫ﻣﺪﻳﺮ ﻋﺎم‬
‫‪m‬‬

‫)‪GM ( general manager‬‬

‫‪37‬‬
‫أﺣﻤﺪ ﺣﻨﻔﻲ ﺣﺴﻦ‬

go bankrupt ‫ﻳﻔﻠﺲ‬
w

going price ‫اﻟﺴﻌﺮ اﻟﺴﺎﺋﺪ‬

w

good faith ‫ﺣﺴﻦ اﻟﻨﻴﺔ‬

w

goods ‫ ﺳﻠﻊ‬. ‫ﺑﻀﺎﺋﻊ‬

.o

goods in stock ‫ﺑﻀﺎﻋﺔ ﻓﻲ اﺨﻤﻟﺰون‬

b

goods in transit ‫ﺑﻀﺎﻋﺔ ﻓﻲ اﻟﻄﺮﻳﻖ‬

e

government securities ‫ﺳﻨﺪات ﺣﻜﻮﻣﻴﺔ‬

ik

government accounting ‫اﶈﺎﺳﺒﺔ اﳊﻜﻮﻣﻴﺔ‬

a

‫ﻓﺘﺮة ﺳﻤﺎح‬
n

grace period
d

grand total ‫اﺠﻤﻟﻤﻮع اﻟﻜﻠﻲ‬

l.

gross earnings ‫إﻳﺮادات إﺟﻤﺎﻟﻴﺔ‬

c

gross income ‫اﻟﺪﺧﻞ اﻹﺟﻤﺎﻟﻲ‬

o

‫ﻫﺎﻣﺶ اﻟﺮﺑﺢ اﻹﺟﻤﺎﻟﻲ‬

m

gross margin
38
 ‫أﻟﻒ ﻛﻠﻤﺔ وﻣﺼﻄﻠﺢ إﳒﻠﻴﺰي‬

gross profit ‫اﻟﺮﺑﺢ اﻹﺟﻤﺎﻟﻲ‬

w

gross sales ‫إﺟﻤﺎﻟﻲ ا ﺒﻴﻌﺎت‬

w

growth rate ‫ﻣﻌﺪل اﻟﻨﻤﻮ‬

w

guarantee ‫ ﻛﻔﺎﻟﺔ‬. ‫ ﻳﻀﻤﻦ‬. ‫ﻳﻜﻔﻞ‬

.o

guaranty ‫ ﺿﻤﺎن‬. ‫ﻛﻔﺎﻟﺔ‬

b

handling ‫ ﻧﻘﻞ ﺑﻀﺎﻋﺔ‬. ‫ﻣﻨﺎوﻟﺔ‬

e

handling charges ‫رﺳﻮم ﻣﻨﺎوﻟﺔ‬

ik

head accountant ‫رﺋﻴﺲ ﻣﺤﺎﺳﺒﺔ‬

a

‫ا ﺮﻛﺰ اﻟﺮﺋﻴﺴﻲ‬
n

head office
d

headquarters ‫ﻣﻘﺮ اﻟﺸﺮﻛﺔ‬

l.

high price ‫ﺳﻌﺮ ﻣﺮﺗﻔﻊ‬

c

hold a payment ‫ﺘﻨﻊ ﻋﻦ اﻟﺪﻓﻊ‬

o

‫ﺷﺮﻛﺔ ﻗﺎﺑﻀﺔ‬
m

holding company
39
‫أﺣﻤﺪ ﺣﻨﻔﻲ ﺣﺴﻦ‬

honoured bill ‫ﻛﻤﺒﻴﺎﻟﺔ ﻣﻘﺒﻮﻟﺔ اﻟﺪﻓﻊ‬

w

housing allowance ‫ ﺑﺪل ﺳﻜﻦ‬. ‫ﻋﻼوة ﺳﻜﻦ‬

w

human resources ‫ﻣﻮارد ﺑﺸﺮﻳﺔ‬

w

illegal ‫ﻏﻴﺮ ﻗﺎﻧﻮﻧﻲ‬

.o

illicit gain ‫ﻛﺴﺐ ﻏﻴﺮ ﻣﺸﺮوع‬

b

impersonal account ‫ﺣﺴﺎب ﻏﻴﺮ ﺷﺨﺼﻲ‬

e

import ‫ اﺳﺘﻴﺮاد‬. ‫ﻳﺴﺘﻮرد‬

ik

import restrictions ‫ﻗﻴﻮد ﻋﻠﻰ اﻻﺳﺘﻴﺮاد‬

a

‫ﻣﺴﺘﻮرد‬
n

importer
d

impose fines ‫ﻳﻔﺮض ﻏﺮاﻣﺎت‬

l.

imprest cash ‫ﻋﻬﺪة ﻣﺎﻟﻴﺔ‬

c

inactive account ‫ﺣﺴﺎب ﻏﻴﺮ ﻣﺘﺤﺮك‬

o

‫ﺣﺎﻓﺰ‬
m

incentive
40
 ‫أﻟﻒ ﻛﻠﻤﺔ وﻣﺼﻄﻠﺢ إﳒﻠﻴﺰي‬

income account . ‫ﺣﺴﺎب اﻟﺪﺧﻞ‬

w

‫ﺣﺴﺎب اﻹﻳﺮادات وا ﺼﺮوﻓﺎت‬

w

income and expenditure

w

‫اﻹﻳﺮادات وا ﺼﺮوﻓﺎت‬
.o

income deductions ‫ﺧﺼﻮﻣﺎت اﻟﺪﺧﻞ‬

b

income earned ‫اﻟﺪﺧﻞ ا ﻜﺘﺴﺐ‬

e

income statement ‫ﺑﻴﺎن اﻟﺪﺧﻞ‬

ik

income tax ‫ﺿﺮﻳﺒﺔ اﻟﺪﺧﻞ‬

a

‫ ﻋﺎﺋﺪات‬. ‫إﻳﺮادات‬
n

incomings
d

increase ‫زﻳﺎدة‬
l.

increment ‫ ﻋﻼوة‬. ‫زﻳﺎدة‬

c

indebtedness ‫ﻣﺪﻳﻮﻧﻴﺔ‬
o

‫ﺗﻌﻮﻳﺾ‬
m

indemnification
41
‫أﺣﻤﺪ ﺣﻨﻔﻲ ﺣﺴﻦ‬

indemnify ‫ﻳُﻌﻮِّض‬
w

indemnity ‫ﺗﻌﻮﻳﺾ‬
w

indirect expenses ‫ﻣﺼﺎرﻳﻒ ﻏﻴﺮ ﻣﺒﺎﺷﺮة‬

w

inflation ‫ﺗﻀﺨﻢ‬
.o

inputs ‫ﻣﺪﺧﻼت‬
b

instalment ‫ﻗﺴﻂ‬
e

instalment buying ‫ﺷﺮاء ﺑﺎﻟﺘﻘﺴﻴﻂ‬

ik

instalment sale ‫ﺑﻴﻊ ﺑﺎﻟﺘﻘﺴﻴﻂ‬

a

‫ﺷﻬﺎدة ﺗﺄﻣ‬
n

insurance certificate
d

insurance charges ‫ﻧﻔﻘﺎت اﻟﺘﺄﻣ‬

l.

insurance coverage ‫ﺗﻐﻄﻴﺔ ﺗﺄﻣﻴﻨﻴﺔ‬

c

insurance policy ‫ﺑﻮﻟﻴﺼﺔ ﺗﺄﻣ‬

o

‫ﻗﺴﻂ ﺗﺄﻣ‬
m

insurance premium
42
 ‫أﻟﻒ ﻛﻠﻤﺔ وﻣﺼﻄﻠﺢ إﳒﻠﻴﺰي‬

insured ‫ﻣﺆﻣﻦ ﻋﻠﻴﻪ‬

w

integrated accounts ‫ﺣﺴﺎﺑﺎت ﻣﻮﺣﺪة‬

w

inter-bank transfers ‫ﲢﻮﻳﻼت ﺑ ا ﺼﺎرف‬

w

interest ‫ﻓﺎﺋﺪة‬
.o

interest rate ‫ﺳﻌﺮ اﻟﻔﺎﺋﺪة‬

b

internal auditing ‫ﺗﺪﻗﻴﻖ داﺧﻠﻲ‬

e

internal auditor ‫ﻣﺪﻗﻖ داﺧﻠﻲ‬

ik

inventory ‫ ﺟﺮد‬. ‫ ﺑﻀﺎﻋﺔ‬. ‫ﻣﺨﺰون‬

a

‫اﻟﺮﻗﺎﺑﺔ ﻋﻠﻰ اﺨﻤﻟﺰون‬

n

inventory control
d

inventory differences ‫ﻓﺮوﻗﺎت اﳉﺮد‬

l.

inventory sheets ‫ﻛﺸﻮف اﳉﺮد‬

c

inventory turnover ratio ‫ﻣﻌﺪل دوران اﺨﻤﻟﺰون‬

o

‫اﺳﺘﺜﻤﺎر‬
m

investment
43
‫أﺣﻤﺪ ﺣﻨﻔﻲ ﺣﺴﻦ‬

investment company ‫ﺷﺮﻛﺔ اﺳﺘﺜﻤﺎر‬

w

investment portfolio ‫ﻣﺤﻔﻈﺔ اﺳﺘﺜﻤﺎر‬

w

investment yield ‫ﻋﺎﺋﺪ اﺳﺘﺜﻤﺎر‬

w

investor ‫ﻣﺴﺘﺜﻤﺮ‬
.o

invoice ‫ﻓﺎﺗﻮرة‬
b

irrevocable letter of credit

e

‫ﺧﻄﺎب اﻋﺘﻤﺎد ﻏﻴﺮ ﻗﺎﺑﻞ ﻟﻠﻨﻘﺾ‬

ik

issue ‫ إﺻﺪار‬. ‫ﻳُﺼْﺪِر‬

a

‫ ﺑﻨﺪ‬. ‫ﻣﺎدة‬
n

item
d

job description ‫وﺻﻒ وﻇﻴﻔﻲ‬

l.

job rotation ‫ﺗﻨﺎوب وﻇﻴﻔﻲ‬

c

joint account ‫ﺣﺴﺎب ﻣﺸﺘﺮك‬

o

‫ﻗﻴﺪ اﻟﻴﻮﻣﻴﺔ‬
m

journal entry
44
 ‫أﻟﻒ ﻛﻠﻤﺔ وﻣﺼﻄﻠﺢ إﳒﻠﻴﺰي‬

labor ‫ ﻋﻤﻞ‬. ‫ﻋﻤﺎﻟﺔ‬

w

lack of capital ‫ﻧﻘﺺ رأس ا ﺎل‬

w

lease ‫ ﻋﻘﺪ إﻳﺠﺎر‬. ‫ ﻳﺴﺘﺄﺟﺮ‬. ‫ﻳﺆﺟﺮ‬

w

legal accounts ‫ﺣﺴﺎﺑﺎت ﻗﺎﻧﻮﻧﻴﺔ‬

.o

legal liability ‫ﻣﺴﺆوﻟﻴﺔ ﻗﺎﻧﻮﻧﻴﺔ‬

b

lend ً‫ﻳُﻘْﺮِض ﻣﺎﻻ‬

e

lending ‫إﻗﺮاض‬
ik

letter of credit ‫ﺧﻄﺎب اﻋﺘﻤﺎد‬

a

‫ﺧﻄﺎب ﺿﻤﺎن‬
n

letter of guarantee
d

letter of indication ‫ﺧﻄﺎب ﺗﻌﺮﻳﻒ‬

l.

letter of intent ‫ﺧﻄﺎب ﻧﻮاﻳﺎ‬

c

leverage ‫اﻗﺘﺮاض‬
o

‫ ﻣﻄﻠﻮﺑﺎت‬. ‫اﻟﺘﺰاﻣﺎت‬
m

liabilities
45
‫أﺣﻤﺪ ﺣﻨﻔﻲ ﺣﺴﻦ‬

. ‫ﺷﻬﺎدة إﺧﻼء ﻣﺴﺆوﻟﻴﺔ‬

liability certificate
w

‫ﺷﻬﺎدة إﺑﺮاء ذﻣﺔ‬

w

licence fees ‫رﺳﻮم ﺗﺮﺧﻴﺺ‬

w

limit ‫ ﺣﺪ‬. ‫ﺳﻘﻒ‬

.o

limited ‫ﻣﺤﺪود‬
b

limited company ‫ﺷﺮﻛﺔ ﻣﺤﺪودة‬

e

limited liability ‫ﻣﺴﺆوﻟﻴﺔ ﻣﺤﺪودة‬

ik

liquidate a company ‫ﻳﺼﻔﻲ ﺷﺮﻛﺔ‬

a

‫ﺗﺼﻔﻴﺔ‬
n

liquidation
d

liquidity ‫ﺳﻴﻮﻟﺔ‬
l.

list ‫ ﺟﺪول‬. ‫ ﺑﻴﺎن‬. ‫ﻗﺎﺋﻤﺔ‬

c

living allowance ‫ﺑﺪل ﻣﻌﻴﺸﺔ‬

o

‫ ﺣﻤﻮﻟﺔ‬. ‫ﲢﻤﻴﻞ‬
m

loading
46
 ‫أﻟﻒ ﻛﻠﻤﺔ وﻣﺼﻄﻠﺢ إﳒﻠﻴﺰي‬

loan ‫ ﻗﺮض‬. ‫ ﻳُﻌﻴﺮ‬. ‫ﻳُﻘْﺮِض‬

w

loan account ‫ﺣﺴﺎب ﻗﺮض‬

w

loan fund ‫ﺻﻨﺪوق ﻗﺮوض‬

w

loan interest ‫ﻓﺎﺋﺪة اﻟﻘﺮض‬

.o

loaning ‫إﻗﺮاض‬
b

local ‫ﻣﺤﻠﻲ‬
e

local market ‫ﺳﻮق ﻣﺤﻠﻲ‬

ik

long-term loan ‫ﻗﺮض ﻃﻮﻳﻞ اﻷﺟﻞ‬

a

‫ﺧﺴﺎرة وﻣﻜﺴﺐ‬
n

loss and gain

d

loss ratio ‫ﻧﺴﺒﺔ اﳋﺴﺎرة‬

l.

lowest bid ‫أﻗﻞ ﺳﻌﺮ ﻋﻄﺎء‬

c

lump sum ‫ﻣﺒﻠﻎ ﻗﻄﻌﻲ‬

o

‫ﺑﻀﺎﺋﻊ ﻛﻤﺎﻟﻴﺔ‬
m

luxury goods
47
‫أﺣﻤﺪ ﺣﻨﻔﻲ ﺣﺴﻦ‬

maintenance ‫ﺻﻴﺎﻧﺔ‬
w

maintenance and repairs ‫ﺻﻴﺎﻧﺔ وﺗﺼﻠﻴﺤﺎت‬

w

malversation of public funds ‫اﺧﺘﻼس أﻣﻮال ﻋﺎﻣﺔ‬

w

management ‫إدارة‬
.o

managerial accounting ‫ﻣﺤﺎﺳﺒﺔ إدارﻳﺔ‬

b

management expenses ‫ﻣﺼﺎرﻳﻒ إدارﻳﺔ‬

e

management staff ‫ﻣﻮﻇﻔﻮ اﻹدارة‬

ik

managerial expenses ‫ﻣﺼﺎرﻳﻒ إدارﻳﺔ‬

a

‫ﺑﻴﺎن ﺷﺤﻦ‬
n

manifest
d

manipulate ‫ ﻳﻀﺎرب ﻓﻲ اﻟﺴﻮق‬. ‫ﻳﺘﻼﻋﺐ‬

l.

manipulation of accounts ‫ﺗﻼﻋﺐ ﻓﻲ اﳊﺴﺎﺑﺎت‬

c

manpower ‫ اﻟﻘﻮى اﻟﻌﺎﻣﻠﺔ‬. ‫اﻟﻌﻤﺎﻟﺔ‬

o

‫ﻫﺎﻣﺶ رﺑﺢ‬
m

margin
48
 ‫أﻟﻒ ﻛﻠﻤﺔ وﻣﺼﻄﻠﺢ إﳒﻠﻴﺰي‬

‫‪marine insurance‬‬ ‫ﺗﺄﻣ ﺑﺤﺮي‬

‫‪w‬‬

‫ﻳﺨﻔﺾ اﻟﺴﻌﺮ ‪ .‬ﺗﺨﻔﻴﺾ اﻟﺴﻌﺮ ‪mark-down‬‬

‫‪w‬‬

‫‪mark-up‬‬ ‫ﻳﺮﻓﻊ اﻟﺴﻌﺮ ‪ .‬إﺿﺎﻓﺔ ‪ .‬رﻓﻊ اﻟﺴﻌﺮ‬

‫‪w‬‬

‫‪market index‬‬ ‫ﻣﺆﺷﺮ اﻟﺴﻮق‬

‫‪.o‬‬

‫‪market potential‬‬ ‫إﻣﻜﺎﻧﻴﺔ اﻟﺴﻮق‬

‫‪b‬‬

‫‪market research‬‬ ‫دراﺳﺔ اﻟﺴﻮق‬

‫‪e‬‬

‫‪market share‬‬ ‫ﺣﺼﺔ ﻓﻲ اﻟﺴﻮق‬

‫‪ik‬‬

‫‪market value‬‬ ‫اﻟﻘﻴﻤﺔ اﻟﺴﻮﻗﻴﺔ‬

‫‪a‬‬

‫أوراق ﻣﺎﻟﻴﺔ ﻣﺘﺪاوﻟﺔ ‪marketable securities‬‬

‫‪n‬‬
‫‪d‬‬

‫‪marketing‬‬ ‫ﺗﺴﻮﻳﻖ‬
‫‪l.‬‬

‫‪maturity date‬‬ ‫ﺗﺎرﻳﺦ اﻻﺳﺘﺤﻘﺎق‬

‫‪c‬‬

‫‪maximum‬‬ ‫اﳊﺪ اﻷﻗﺼﻰ‬

‫‪o‬‬

‫إﺟﺮاءات ‪ .‬ﺗﺪاﺑﻴﺮ ‪ .‬ﻣﻘﺎﻳﻴﺲ‬

‫‪m‬‬

‫‪measures‬‬
‫‪49‬‬
‫أﺣﻤﺪ ﺣﻨﻔﻲ ﺣﺴﻦ‬

medium-term loan ‫ﻗﺮض ﻣﺘﻮﺳﻂ اﻷﺟﻞ‬

w

member ‫ﻋﻀﻮ‬
w

memorandum ‫ﻣﺬﻛﺮة‬
w

method of payment ‫ﻃﺮﻳﻘﺔ اﻟﺪﻓﻊ‬

.o

minimum ‫ﺣﺪ أدﻧﻰ‬

b

minutes of a meeting ‫ﻣﺤﻀﺮ اﺟﺘﻤﺎع‬

e

miscellaneous ‫ﻣﺘﻨﻮع‬
ik

mismanagement ‫ﺳﻮء اﻹدارة‬

a

‫اﻟﺘﺰاﻣﺎت ﻧﻘﺪﻳﺔ‬
n

monetary liabilities
d

monetary reserves ‫اﺣﺘﻴﺎﻃﺎت ﻧﻘﺪﻳﺔ‬

l.

money laundering ‫ﻏﺴﻴﻞ اﻷﻣﻮال‬

c

monopoly ‫اﺣﺘﻜﺎر‬
o

‫ﺗﻘﺮﻳﺮ ﺷﻬﺮي‬
m

monthly report
50
 ‫أﻟﻒ ﻛﻠﻤﺔ وﻣﺼﻄﻠﺢ إﳒﻠﻴﺰي‬

‫‪mortgage‬‬ ‫ﻳﺮﻫﻦ ‪ .‬رﻫﻦ‬

‫‪w‬‬

‫‪national debt‬‬ ‫اﻟﺪﻳﻦ اﻟﻌﺎم ‪ .‬اﻟﺪﻳﻦ اﻟﻘﻮﻣﻲ‬

‫‪w‬‬

‫‪national income‬‬ ‫اﻟﺪﺧﻞ اﻟﻘﻮﻣﻲ‬

‫‪w‬‬

‫‪negotiate‬‬ ‫ﻳﻔﺎوض ‪ .‬ﻳﺘﻔﺎوض‬

‫‪.o‬‬

‫‪net assets‬‬ ‫ﺻﺎﻓﻲ ا ﻮﺟﻮدات‬

‫‪b‬‬

‫‪net income‬‬ ‫ﺻﺎﻓﻲ اﻟﺪﺧﻞ‬

‫‪e‬‬

‫‪net profit‬‬ ‫ﺻﺎﻓﻲ اﻷرﺑﺎح‬

‫‪ik‬‬

‫‪nominal value‬‬ ‫ﻗﻴﻤﺔ إﺳﻤﻴﺔ‬

‫‪a‬‬

‫ﻣﺆﺳﺴﺔ ﻏﻴﺮ رﺑﺤﻴﺔ ‪non-profit corporation‬‬

‫‪n‬‬
‫‪d‬‬

‫‪non-taxable‬‬ ‫ﻏﻴﺮ ﺧﺎﺿﻊ ﻟﻠﻀﺮﻳﺒﺔ‬

‫‪l.‬‬

‫ﻣﺼﺎرﻳﻒ ﺗﺼﺪﻳﻖ ‪notarization expenses .‬‬

‫‪c‬‬

‫ﻣﺼﺎرﻳﻒ ﺗﻮﺛﻴﻖ‬
‫‪o‬‬

‫إﺷﻌﺎر ‪ .‬إﺧﻄﺎر ‪ .‬ﺗﻨﺒﻴﻪ‬

‫‪m‬‬

‫‪notification‬‬
‫‪51‬‬
‫أﺣﻤﺪ ﺣﻨﻔﻲ ﺣﺴﻦ‬

null and void ‫ ﻻﻏﻲ‬. ‫ﺑﺎﻃﻞ‬

w

obligation ‫ ﺗﻌﻬﺪ‬. ‫اﻟﺘﺰام‬

w

obsolete stock ‫ﺑﻀﺎﻋﺔ ﻗﺪ ﺔ‬

w

off price ‫ﺳﻌﺮ ﻣﺨﻔﺾ‬

.o

offer ‫ ﺳﻌﺮ‬. ‫ ﻋﺮض‬. ‫ﻳﻌﺮض‬

b

office equipment ‫ﻣﻌﺪات ﻣﻜﺘﺐ‬

e

office furniture ‫أﺛﺎث ﻣﻜﺘﺒﻲ‬

ik

office hours ‫ﺳﺎﻋﺎت اﻟﻌﻤﻞ‬

a

‫إﺷﻌﺎر رﺳﻤﻲ‬
n

official notification
d

offset account ‫ﺣﺴﺎب ﻣﻘﺎﺻﺔ‬

l.

on account ‫ﻋﻠﻰ اﳊﺴﺎب‬

c

on consignment ‫ﲢﺖ اﻟﺘﺼﺮﻳﻒ‬

o

‫ﻋﻨﺪ اﻟﺘﺴﻠﻴﻢ‬
m

on delivery
52
 ‫أﻟﻒ ﻛﻠﻤﺔ وﻣﺼﻄﻠﺢ إﳒﻠﻴﺰي‬

on demand ‫ﻋﻨﺪ اﻟﻄﻠﺐ‬

w

on hand ‫ ﻣﻮﺟﻮد‬. ‫ﻣﺘﻮﻓﺮ‬

w

opening balance ‫رﺻﻴﺪ اﻓﺘﺘﺎﺣﻲ‬

w

opening entry ‫ﻗﻴﺪ اﻓﺘﺘﺎﺣﻲ‬

.o

opening price ‫ﺳﻌﺮ اﻓﺘﺘﺎﺣﻲ‬

b

operating cost ‫ﺗﻜﺎﻟﻴﻒ اﻟﺘﺸﻐﻴﻞ‬

e

operating expenses ‫ﻣﺼﺎرﻳﻒ اﻟﺘﺸﻐﻴﻞ‬

ik

organizational structure ‫اﻟﻬﻴﻜﻞ اﻟﺘﻨﻈﻴﻤﻲ‬

a

‫ﻧﺴﺨﺔ أﺻﻠﻴﺔ‬
n

original copy
d

other assets ‫ ﻣﻮﺟﻮدات أﺧﺮى‬. ‫أﺻﻮل أﺧﺮى‬

l.

other income ‫إﻳﺮادات أﺧﺮى‬

c

other liabilities ‫ﻣﻄﻠﻮﺑﺎت أﺧﺮى‬

o

out-of-pocket expenses ‫ﻣﺼﺎرﻳﻒ ﻧﺜﺮﻳﺔ ﺷﺨﺼﻴﺔ‬

m

53
‫أﺣﻤﺪ ﺣﻨﻔﻲ ﺣﺴﻦ‬

outlet ‫ﻣﻨﻔﺬ ﺑﻴﻊ‬

w

output ‫ إﺧﺮاج‬. ‫ إﻧﺘﺎج‬. ‫ﻧﺘﻴﺠﺔ‬

w

outstanding balance ‫رﺻﻴﺪ ﺣﺴﺎب ﻏﻴﺮ ﻣﺴﺪد‬

w

outstanding payment ‫دﻓﻌﺔ ﻣﺘﺄﺧﺮة‬

.o

over and short ‫اﻟﺰﻳﺎدة واﻟﻌﺠﺰ‬

b

overall deficit ‫اﻟﻌﺠﺰ اﻹﺟﻤﺎﻟﻲ‬

e

overall loss ‫اﳋﺴﺎرة اﻹﺟﻤﺎﻟﻴﺔ‬

ik

overdraft ‫ﺳﺤﺐ ﻋﻠﻰ ا ﻜﺸﻮف‬

a

‫ﻳﺴﺤﺐ ﻋﻠﻰ ا ﻜﺸﻮف‬

n

overdraw
d

overdrawn account ‫ﺣﺴﺎب ﻣﻜﺸﻮف‬

l.

overdue payment ‫دﻓﻌﺔ ﻣﺘﺄﺧﺮة‬

c

overhead ‫ﻣﺼﺎرﻳﻒ ﻏﻴﺮ ﻣﺒﺎﺷﺮة‬

o

‫ﺻﺮف ﺑﺎﻫﻆ‬
m

overspending
54
 ‫أﻟﻒ ﻛﻠﻤﺔ وﻣﺼﻄﻠﺢ إﳒﻠﻴﺰي‬

‫‪overtime‬‬ ‫وﻗﺖ اﻟﻌﻤﻞ اﻹﺿﺎﻓﻲ‬

‫‪w‬‬

‫‪owing‬‬ ‫ﻣﺴﺘﺤﻖ اﻟﺪﻓﻊ‬

‫‪w‬‬

‫‪owner‬‬ ‫ﻣﺎﻟﻚ‬
‫‪w‬‬

‫‪package‬‬ ‫ﺗﻌﺒﺌﺔ ‪ .‬ﻃﺮد ‪ .‬ﻣﺠﻤﻮﻋﺔ واﺣﺪة‬

‫‪.o‬‬

‫‪packing charges‬‬ ‫ﻧﻔﻘﺎت اﻟﺘﻐﻠﻴﻒ‬

‫‪b‬‬

‫‪packing list‬‬ ‫ﻛﺸﻒ ﺗﻌﺒﺌﺔ‬

‫‪e‬‬

‫‪paid‬‬ ‫ﻣﺪﻓﻮع‬
‫‪ik‬‬

‫‪paid holiday‬‬ ‫إﺟﺎزة ﻣﺪﻓﻮﻋﺔ اﻟﺮاﺗﺐ‬

‫‪a‬‬

‫ﻣﺪﻓﻮع ﻣﻘﺪﻣﺎً‬
‫‪n‬‬

‫‪paid in advance‬‬
‫‪d‬‬

‫‪paid in capital‬‬ ‫رأس ا ﺎل ا ﺪﻓﻮع‬

‫‪l.‬‬

‫‪paper profit‬‬ ‫رﺑﺢ دﻓﺘﺮي ﻏﻴﺮ ﻣﺤﻘﻖ‬

‫‪c‬‬

‫‪par value‬‬ ‫اﻟﻘﻴﻤﺔ اﻹﺳﻤﻴﺔ‬

‫‪o‬‬

‫ﻣﺆﺷﺮات‬
‫‪m‬‬

‫‪parameters‬‬
‫‪55‬‬
‫أﺣﻤﺪ ﺣﻨﻔﻲ ﺣﺴﻦ‬

parent company ‫ اﻟﺸﺮﻛﺔ اﻷم‬. ‫اﻟﺸﺮﻛﺔ ا ﺎﻟﻜﺔ‬

w

part time ‫دوام ﺟﺰﺋﻲ‬

w

partial payment ‫ﺳﺪاد ﺟﺰﺋﻲ‬

w

partial shipment ‫ﺷﺤﻦ ﺟﺰﺋﻲ‬

.o

particulars ‫ ﺗﻔﺎﺻﻴﻞ‬. ‫ﻣﻔﺮدات‬

b

particulars of an account ‫ﻣﻔﺮدات ﺣﺴﺎب‬

e

partner ‫ﺷﺮﻳﻚ‬
ik

partnership ‫ ﺷﺮاﻛﺔ‬. ‫ﻣﺸﺎرﻛﺔ‬

a

ً‫ﻣﺴﺘﺤﻖ اﻟﺪﻓﻊ ﺳﺎﺑﻘﺎ‬

n

past due
d

pay in advance ً‫ﻳﺪﻓﻊ ﻣﻘﺪﻣﺎ‬

l.

pay in cash ً‫ﻳﺪﻓﻊ ﻧﻘﺪا‬

c

pay in full ‫ﻳﺪﻓﻊ ﺑﺎﻟﻜﺎﻣﻞ‬

o

‫ﻳﺪﻓﻊ ﻋﻨﺪ اﻟﺘﺴﻠﻴﻢ‬

m

pay on delivery
56
 ‫أﻟﻒ ﻛﻠﻤﺔ وﻣﺼﻄﻠﺢ إﳒﻠﻴﺰي‬

‫‪pay on demand‬‬ ‫ﻳﺪﻓﻊ ﻋﻨﺪ اﻟﻄﻠﺐ‬

‫‪w‬‬

‫‪payable‬‬ ‫ﻣﺴﺘﺤﻖ اﻟﺪﻓﻊ‬

‫‪w‬‬

‫‪payment‬‬ ‫دﻓﻌﺔ‬
‫‪w‬‬

‫‪payment terms‬‬ ‫ﺷﺮوط اﻟﺪﻓﻊ‬

‫‪.o‬‬

‫‪payroll‬‬ ‫ﻛﺸﻒ اﻟﺮواﺗﺐ‬

‫‪b‬‬

‫‪peculation‬‬ ‫ﺳﺮﻗﺔ ‪ .‬اﺧﺘﻼس‬

‫‪e‬‬

‫‪pending account‬‬ ‫ﺣﺴﺎب ﻣﻌﻠﻖ‬

‫‪ik‬‬

‫‪pension‬‬ ‫ﻣﻌﺎش ﺗﻘﺎﻋﺪ‬

‫‪a‬‬

‫ﺻﻨﺪوق ﻣﻌﺎﺷﺎت اﻟﺘﻘﺎﻋﺪ‬

‫‪n‬‬

‫‪pension fund‬‬
‫‪d‬‬

‫‪per annum‬‬ ‫ﺳﻨﻮﻳﺎً‬

‫‪l.‬‬

‫‪per cent‬‬ ‫ﺑﺎ ﺎﺋﺔ‬

‫‪c‬‬

‫‪per day‬‬ ‫ﻳﻮﻣﻴﺎً‬

‫‪o‬‬

‫ﺑﺪل اﻧﺘﺪاب‬
‫‪m‬‬

‫‪per diem‬‬
‫‪57‬‬
‫أﺣﻤﺪ ﺣﻨﻔﻲ ﺣﺴﻦ‬

performance analysis ‫ﲢﻠﻴﻞ اﻷداء‬

w

performance report ‫ﺗﻘﺮﻳﺮ اﻷداء‬

w

period ‫ دورة‬. ‫ ﻣﺪة‬. ‫ﻓﺘﺮة‬

w

periodic audit ‫ﺗﺪﻗﻴﻖ دوري‬

.o

periodic inventory ‫ﺟﺮد دوري‬

b

personal account ‫ﺣﺴﺎب ﺷﺨﺼﻲ‬

e

personnel department ‫إدارة ﺷﺆون ا ﻮﻇﻔ‬

ik

petty cash ‫ﻣﺼﺎرﻳﻒ ﻧﺜﺮﻳﺔ‬

a

‫ﻣﺼﺎرﻳﻒ ﻧﺜﺮﻳﺔ‬
n

petty expenses
d

piracy ‫ ﻧﺴﺦ ﻏﻴﺮ ﻗﺎﻧﻮﻧﻲ‬. ‫ﺗﺰوﻳﺮ‬

l.

plan ‫ ﺧﻄﺔ‬. ‫ﻳﺨﻄﻂ‬

c

planning ‫ﺗﺨﻄﻴﻂ‬
o

‫ﻣﺼﻨﻊ‬
m

plant
58
 ‫أﻟﻒ ﻛﻠﻤﺔ وﻣﺼﻄﻠﺢ إﳒﻠﻴﺰي‬

‫‪pledged asset‬‬ ‫أﺻﻞ ﻣﺮﻫﻮن‬

‫‪w‬‬

‫‪point-of-sale‬‬ ‫ﻧﻘﻄﺔ اﻟﺒﻴﻊ‬

‫‪w‬‬

‫‪policy‬‬ ‫ﺑﻮﻟﻴﺼﺔ ﺗﺄﻣ ‪ .‬ﺳﻴﺎﺳﺔ‬

‫‪w‬‬

‫‪port charges‬‬ ‫رﺳﻮم ا ﻴﻨﺎء‬

‫‪.o‬‬

‫‪port of arrival‬‬ ‫ﻣﻴﻨﺎء اﻟﻮﺻﻮل‬

‫‪b‬‬

‫‪port of departure‬‬ ‫ﻣﻴﻨﺎء اﻹﺑﺤﺎر‬

‫‪e‬‬

‫‪port of discharge‬‬ ‫ﻣﻴﻨﺎء اﻟﺘﻔﺮﻳﻎ‬

‫‪ik‬‬

‫‪port of loading‬‬ ‫ﻣﻴﻨﺎء اﻟﺸﺤﻦ‬

‫‪a‬‬

‫ﻣﺤﻔﻈﺔ اﺳﺘﺜﻤﺎرﻳﺔ‬
‫‪n‬‬

‫‪portfolio‬‬
‫‪d‬‬

‫‪post‬‬ ‫ﻳُﺮﺣِّﻞ إﻟﻰ اﳊﺴﺎب‬

‫‪l.‬‬

‫‪postal check‬‬ ‫ﺷﻴﻚ ﺑﺮﻳﺪي‬

‫‪c‬‬

‫‪postal money order‬‬ ‫ﺣﻮاﻟﺔ ﺑﺮﻳﺪﻳﺔ‬

‫‪o‬‬

‫ﺗﺮﺣﻴﻞ اﻟﻘﻴﻮد‬
‫‪m‬‬

‫‪posting‬‬
‫‪59‬‬
‫أﺣﻤﺪ ﺣﻨﻔﻲ ﺣﺴﻦ‬

postpone payment ‫ﻳﺆﺟﻞ اﻟﺪﻓﻊ‬

w

premium ‫ﻗﺴﻂ‬
w

prepaid ً‫ﻣﺪﻓﻮع ﻣﻘﺪﻣﺎ‬

w

prepay ً‫ﻳﺪﻓﻊ ﻣﻘﺪﻣﺎ‬

.o

prepayment ‫ دﻓﻌﺔ ﻣﻘﺪﻣﺔ‬. ً‫اﻟﺪﻓﻊ ﻣﻘﺪﻣﺎ‬

b

presentation ‫ﻋﺮض‬
e

price ‫ ﺳﻌﺮ‬. ‫ﻳﺤﺪد اﻟﺴﻌﺮ‬

ik

price cutting ‫ﺗﺨﻔﻴﺾ اﻟﺴﻌﺮ‬

a

‫ﺗﺜﺒﻴﺖ اﻟﺴﻌﺮ‬
n

price fixing
d

price freezing ‫ﲡﻤﻴﺪ اﻟﺴﻌﺮ‬

l.

price level ‫ﻣﺴﺘﻮى اﻷﺳﻌﺎر‬

c

price list ‫ﻗﺎﺋﻤﺔ اﻷﺳﻌﺎر‬

o

‫اﻧﺤﺮاف اﻟﺴﻌﺮ‬
m

price variance
60
 ‫أﻟﻒ ﻛﻠﻤﺔ وﻣﺼﻄﻠﺢ إﳒﻠﻴﺰي‬

priority ‫ أﺳﺒﻘﻴﺔ‬. ‫أوﻟﻮﻳﺔ‬

w

private account ‫ﺣﺴﺎب ﺧﺎص‬

w

pro forma invoice ‫ﻓﺎﺗﻮرة ﻣﺒﺪﺋﻴﺔ‬

w

probability ‫ اﺣﺘﻤﺎﻟﻴﺔ‬. ‫اﺣﺘﻤﺎل‬

.o

procedure ‫إﺟﺮاء‬
b

procurement ‫ﺷﺮاء‬
e

product ‫ﻣﻨﺘﺞ‬
ik

production control ‫ﻣﺮاﻗﺒﺔ اﻹﻧﺘﺎج‬

a

‫ﺗﻜﻠﻔﺔ اﻹﻧﺘﺎج‬
n

production cost
d

production expenses ‫ﻣﺼﺎرﻳﻒ اﻹﻧﺘﺎج‬

l.

production incentive ‫ﺣﺎﻓﺰ اﻹﻧﺘﺎج‬

c

productivity ‫إﻧﺘﺎﺟﻴﺔ‬
o

‫ رﺑﺢ‬. ‫ﻳﺮﺑﺢ‬
m

profit
61
‫أﺣﻤﺪ ﺣﻨﻔﻲ ﺣﺴﻦ‬

profit and loss account ‫ﺣﺴﺎب اﻷرﺑﺎح واﳋﺴﺎﺋﺮ‬

w

profit sharing ‫ﻣﺸﺎرﻛﺔ ﻓﻲ اﻷرﺑﺎح‬

w

profitability ‫رﺑﺤﻴﺔ‬
w

profitable ‫ ﻣﻔﻴﺪ‬. ‫ﻣﺮﺑﺢ‬

.o

project ‫ ﺧﻄﺔ‬. ‫ﻣﺸﺮوع‬

b

promissory note ‫ﻛﻤﺒﻴﺎﻟﺔ‬

e

promotion ‫ ﺗﺮﻗﻴﺔ‬. ‫ﺗﺮوﻳﺞ‬

ik

prompt payment ‫دﻓﻊ ﻓﻮري‬

a

‫ﺣﺴﺎب ا ﻤﺘﻠﻜﺎت‬
n

property account
d

property taxes ‫ﺿﺮاﺋﺐ اﻷﻣﻼك‬

l.

proposal ‫ اﻗﺘﺮاح‬. ‫ﻋﺮض‬

c

proprietary accounts ‫ﺣﺴﺎﺑﺎت ا ﺎﻟﻜ‬

o

‫ﻣﺨﺼﺺ‬
m

provision
62
 ‫أﻟﻒ ﻛﻠﻤﺔ وﻣﺼﻄﻠﺢ إﳒﻠﻴﺰي‬

public auction ‫ﻣﺰاد ﻋﻠﻨﻲ‬

w

public offering ‫ﺑﻴﻊ أوراق ﻣﺎﻟﻴﺔ ﻟﻠﺠﻤﻬﻮر‬

w

public relations ‫ﻋﻼﻗﺎت ﻋﺎﻣﺔ‬

w

publicity ‫دﻋﺎﻳﺔ‬
.o

purchase ‫ ﺷﺮاء‬. ‫ﻳﺸﺘﺮي‬

b

purchase by instalment ‫ﺷﺮاء ﺑﺎﻟﺘﻘﺴﻴﻂ‬

e

purchase order ‫ﻃﻠﺐ ﺷﺮاء‬

ik

purchase requisition ‫ﻃﻠﺐ ﺷﺮاء‬

a

‫ﻗﻮة ﺷﺮاﺋﻴﺔ‬
n

purchasing power
d

qualifications ‫ﻣﺆﻫﻼت‬
l.

quality control ‫ﻣﺮاﻗﺒﺔ اﳉﻮدة‬

c

quantity discount ‫ﺧﺼﻢ ﻋﻠﻰ اﻟﻜﻤﻴﺔ‬

o

‫ ﺑﺮاءة ذﻣﺔ ﻣﺎﻟﻴﺔ‬. ‫ﻣﺨﺎﻟﺼﺔ‬

m

quittance
63
‫أﺣﻤﺪ ﺣﻨﻔﻲ ﺣﺴﻦ‬

quota ‫ﺣﺼﺔ‬
w

quotation ‫ﻋﺮض أﺳﻌﺎر‬

w

quote ‫ﻳﻘﺪم ﻋﺮض أﺳﻌﺎر‬

w

random sample ‫ﻋﻴﻨﺔ ﻋﺸﻮاﺋﻴﺔ‬

.o

rate of depreciation ‫ﻣﻌﺪل اﻻﺳﺘﻬﻼك‬

b

rate of exchange ‫ﺳﻌﺮ اﻟﺼﺮف‬

e

rate of inflation ‫ﻣﻌﺪل اﻟﺘﻀﺨﻢ‬

ik

rate of interest ‫ﻣﻌﺪل اﻟﻔﺎﺋﺪة‬

a

rate of return on assets ‫ﻧﺴﺒﺔ اﻟﻌﺎﺋﺪ ﻋﻠﻰ اﻷﺻﻮل‬

n
d

rate of turnover ‫ﻣﻌﺪل اﻟﺪوران‬

l.

raw materials ‫ ﻣﻮاد أوﻟﻴﺔ‬. ‫ﻣﻮاد ﺧﺎم‬

c

re-entry visa ‫ﺗﺄﺷﻴﺮة ﺧﺮوج وﻋﻮدة‬

o

‫ﻋﻘﺎرات‬
m

real estate
64
 ‫أﻟﻒ ﻛﻠﻤﺔ وﻣﺼﻄﻠﺢ إﳒﻠﻴﺰي‬

real estate company ‫ﺷﺮﻛﺔ ﻋﻘﺎرﻳﺔ‬

w

reasonable price ‫ﺳﻌﺮ ﻣﻌﻘﻮل‬

w

rebate ‫ﺧﺼﻢ‬
w

receipt ‫ إﻳﺼﺎل اﺳﺘﻼم‬. ‫اﺳﺘﻼم‬

.o

receivables ‫ ﺣﺴﺎﺑﺎت ﻣﺪﻳﻨﺔ‬. ‫ذ ﻣﺪﻳﻨﺔ‬

b

recommendation ‫ﺗﻮﺻﻴﺔ‬
e

reconciliation ‫ ﺗﺴﻮﻳﺔ‬. ‫ﻣﻄﺎﺑﻘﺔ‬

ik

record ‫ ﺳﺠﻞ‬. ‫ ﻗﻴﺪ‬. ‫ﻳﺴﺠﻞ‬

a

ً‫ﻳﺴﺘﺮد دﻳﻨﺎ‬
n

recover a debt
d

recruitment ‫ ﺗﻮﻇﻴﻒ‬. ‫ﺗﻌﻴ‬

l.

reduce ‫ ﻳﻘﻠﻞ‬. ‫ﻳﺨﻔﺾ‬

c

reduced price ‫ﺳﻌﺮ ﻣﺨﻔﺾ‬

o

‫ إﺷﺎرة‬. ‫ﻣﺮﺟﻊ‬
m

reference
65
‫أﺣﻤﺪ ﺣﻨﻔﻲ ﺣﺴﻦ‬

refund ‫ ﻣﺒﻠﻎ ﻣﻌﺎد‬. ‫ ﻳﺴﺪد‬. ‫ﻳﺮد‬

w

regional manager ‫ﻣﺪﻳﺮ إﻗﻠﻴﻤﻲ‬

w

registered check ‫ﺷﻴﻚ ﻣﺼﺪق‬

w

registration ‫ ﺗﺪوﻳﻦ‬. ‫ﺗﺴﺠﻴﻞ‬

.o

regular income ‫دﺧﻞ ﻣﻨﺘﻈﻢ‬

b

regulations ‫ ﻟﻮاﺋﺢ‬. ‫ﺗﻌﻠﻴﻤﺎت‬

e

reimburse ‫ ﻳﺴﺪد‬. ‫ ﻳﻌﻮض‬. ‫ﻳﺮد‬

ik

release of documents . ‫ﺗﺴﻠﻴﻢ ا ﺴﺘﻨﺪات‬

a

‫اﻹﻓﺮاج ﻋﻦ ا ﺴﺘﻨﺪات‬
n
d

remit money ً‫ﻳﺤﻮل ﻣﺎﻻ‬

l.

remittance ‫ ﺗﺴﺪﻳﺪ ﺣﺴﺎب‬. ‫ﺣﻮاﻟﺔ ﻣﺎﻟﻴﺔ‬

c

remittance advice ‫إﺷﻌﺎر ﲢﻮﻳﻞ‬

o

‫ﻗﺴﻴﻤﺔ ﺳﺪاد‬
m

remittance slip
66
 ‫أﻟﻒ ﻛﻠﻤﺔ وﻣﺼﻄﻠﺢ إﳒﻠﻴﺰي‬

‫‪renounce a claim‬‬ ‫ﻳﺘﻨﺎزل ﻋﻦ ﻣﻄﺎﻟﺒﺔ‬

‫‪w‬‬

‫‪rent‬‬ ‫ﻳﺆﺟﺮ ‪ .‬ﻳﺴﺘﺄﺟﺮ ‪ .‬إﻳﺠﺎر‬

‫‪w‬‬

‫‪rental expenses‬‬ ‫ﻣﺼﺎرﻳﻒ إﻳﺠﺎر‬

‫‪w‬‬

‫‪repairs and renewals expenses‬‬

‫‪.o‬‬

‫ﻣﺼﺎرﻳﻒ اﻟﺘﺼﻠﻴﺤﺎت واﻟﺘﺠﺪﻳﺪات‬

‫‪b‬‬

‫‪replacement‬‬ ‫إﺣﻼل ‪ .‬اﺳﺘﺒﺪال‬

‫‪e‬‬

‫‪report‬‬ ‫ﺗﻘﺮﻳﺮ ‪ .‬ﺑﻴﺎن‬

‫‪ik‬‬

‫‪request‬‬ ‫ﻃﻠﺐ‬
‫‪a‬‬

‫ﻣﺘﻄﻠﺒﺎت ‪ .‬اﺣﺘﻴﺎﺟﺎت‬
‫‪n‬‬

‫‪requirements‬‬
‫‪d‬‬

‫‪reschedule‬‬ ‫ﻳﻌﻴﺪ ﺟﺪوﻟﺔ‬

‫‪l.‬‬

‫‪reserve account‬‬ ‫ﺣﺴﺎب اﻻﺣﺘﻴﺎﻃﻲ‬

‫‪c‬‬

‫‪reserve for doubtful debts‬‬

‫‪o‬‬

‫اﺣﺘﻴﺎﻃﻲ اﻟﺪﻳﻮن ا ﺸﻜﻮك ﻓﻲ ﲢﺼﻴﻠﻬﺎ‬

‫‪m‬‬

‫‪67‬‬
‫أﺣﻤﺪ ﺣﻨﻔﻲ ﺣﺴﻦ‬

residence permit ‫إﻗﺎﻣﺔ‬

w

resignation ‫اﺳﺘﻘﺎﻟﺔ‬
w

resources ‫ ﻣﺼﺎدر‬. ‫ﻣﻮارد‬

w

retail prices ‫أﺳﻌﺎر اﻟﺘﺠﺰﺋﺔ‬

.o

retained profits ‫اﻷرﺑﺎح اﶈﺘﻔﻆ ﺑﻬﺎ‬

b

retirement ‫ﺗﻘﺎﻋﺪ‬
e

return on investment ‫اﻟﻌﺎﺋﺪ ﻋﻠﻰ اﻻﺳﺘﺜﻤﺎر‬

ik

revaluation of assets ‫إﻋﺎدة ﺗﻘﻴﻴﻢ ا ﻮﺟﻮدات‬

a

‫إﻳﺮاد‬
n

revenue
d

reversal entry ‫ﻗﻴﺪ ﻋﻜﺴﻲ‬

l.

review ‫ ﻓﺤﺺ‬. ‫ﻣﺮاﺟﻌﺔ‬

c

risk ‫ﻣﺨﺎﻃﺮة‬
o

‫راﺗﺐ‬
m

salary
68
 ‫أﻟﻒ ﻛﻠﻤﺔ وﻣﺼﻄﻠﺢ إﳒﻠﻴﺰي‬

‫‪salary advance‬‬ ‫ﺳﻠﻔﺔ ﻋﻠﻰ اﻟﺮاﺗﺐ‬

‫‪w‬‬

‫‪salary cut‬‬ ‫ﺗﺨﻔﻴﺾ اﻟﺮاﺗﺐ‬

‫‪w‬‬

‫‪salary raise‬‬ ‫زﻳﺎدة اﻟﺮاﺗﺐ‬

‫‪w‬‬

‫‪sale‬‬ ‫ﺗﺨﻔﻴﺾ ﻓﻲ أﺳﻌﺎر اﻟﺒﻴﻊ ‪ .‬ﺗﻨﺰﻳﻼت‬

‫‪.o‬‬

‫‪sales analysis‬‬ ‫ﲢﻠﻴﻞ ا ﺒﻴﻌﺎت‬

‫‪b‬‬

‫‪sales budget‬‬ ‫ا ﻴﺰاﻧﻴﺔ اﻟﺘﻘﺪﻳﺮﻳﺔ ﻟﻠﻤﺒﻴﻌﺎت‬

‫‪e‬‬

‫‪sales commission‬‬ ‫ﻋﻤﻮﻟﺔ ﻣﺒﻴﻌﺎت‬

‫‪ik‬‬

‫‪sales forecast‬‬ ‫ﺗﻘﺪﻳﺮ ا ﺒﻴﻌﺎت‬

‫‪a‬‬

‫ﻣﺪﻳﺮ ا ﺒﻴﻌﺎت‬
‫‪n‬‬

‫‪sales manager‬‬
‫‪d‬‬

‫‪sales quota‬‬ ‫ﺣﺼﺔ ا ﺒﻴﻌﺎت‬

‫‪l.‬‬

‫‪sales tax‬‬ ‫ﺿﺮﻳﺒﺔ ا ﺒﻴﻌﺎت‬

‫‪c‬‬

‫‪sales variance‬‬ ‫اﻧﺤﺮاف ا ﺒﻴﻌﺎت‬

‫‪o‬‬

‫ﺳﻨﺪات ادﺧﺎر‬
‫‪m‬‬

‫‪saving bonds‬‬
‫‪69‬‬
‫أﺣﻤﺪ ﺣﻨﻔﻲ ﺣﺴﻦ‬

saving fund ‫ﺻﻨﺪوق ادﺧﺎر‬

w

savings deposit ‫ودﻳﻌﺔ ادﺧﺎرﻳﺔ‬

w

scale of salaries ‫ﺳﻠﻢ اﻷﺟﻮر‬

w

schedule ‫ ﺑﻴﺎن‬. ‫ ﺟﺪول‬. ‫ﻳﺠﺪول‬

.o

sealed bid ‫ﻋﻄﺎء ﺑﺎﻟﻈﺮف اﺨﻤﻟﺘﻮم‬

b

sealed tender ‫ﻣﻨﺎﻗﺼﺔ ﺑﺎﻟﻈﺮف اﺨﻤﻟﺘﻮم‬

e

seasonal prices ‫أﺳﻌﺎر ﻣﻮﺳﻤﻴﺔ‬

ik

section ‫ ﻗﻄﺎع‬. ‫ ﻗﺴﻢ‬. ‫ﻓﺮع‬

a

‫ﺣﺴﺎب ﻣﻀﻤﻮن‬
n

secured account
d

secured debt ‫دﻳﻦ ﻣﻀﻤﻮن‬

l.

securities ‫أوراق ﻣﺎﻟﻴﺔ‬

c

securities analyst ‫ﻣﺤﻠﻞ أوراق ﻣﺎﻟﻴﺔ‬

o

‫ﺑﻴﻊ ﻟﻠﺘﺼﻔﻴﺔ‬
m

sell off
70
 ‫أﻟﻒ ﻛﻠﻤﺔ وﻣﺼﻄﻠﺢ إﳒﻠﻴﺰي‬

sequestered funds ‫أﻣﻮال ﻣﺤﺠﻮز ﻋﻠﻴﻬﺎ‬

w

service charge ‫رﺳﻢ اﳋﺪﻣﺔ‬

w

set off accounts ‫ا ﻘﺎﺻﺔ ﺑ اﳊﺴﺎﺑﺎت‬

w

settlement ‫ ﺗﺴﺪﻳﺪ‬. ‫ ﺗﺼﻔﻴﺔ‬. ‫ﺗﺴﻮﻳﺔ‬

.o

settlement account ‫ﺣﺴﺎب ﺗﺼﻔﻴﺔ‬

b

share ‫ ﺣﺼﺔ‬. ‫ ﺳﻬﻢ‬. ‫ﻳﺴﺎﻫﻢ‬

e

shareholder ‫ﻣﺴﺎﻫﻢ‬
ik

shelf life ‫ﻣﺪة ﺻﻼﺣﻴﺔ ا ﻨﺘﺞ‬

a

‫ ﺷﺤﻦ‬. ‫ﺷﺤﻨﺔ‬
n

shipment
d

shipping advice ‫إﺷﻌﺎر ﺷﺤﻦ‬

l.

shipping documents ‫ﻣﺴﺘﻨﺪات ﺷﺤﻦ‬

c

short-term ‫ﻗﺼﻴﺮ اﻷﺟﻞ‬

o

‫ ﻧﻘﺺ‬. ‫ﻋﺠﺰ‬
m

shortage
71
‫أﺣﻤﺪ ﺣﻨﻔﻲ ﺣﺴﻦ‬

shrinkage ‫اﻧﻜﻤﺎش‬
w

shutdown ‫ ﲡﻤﻴﺪ اﻟﻨﺸﺎط‬. ‫إﻏﻼق‬

w

sick pay ‫راﺗﺐ ﻓﺘﺮة ا ﺮض‬

w

sight letter of credit ‫ﺧﻄﺎب اﻋﺘﻤﺎد ﻓﻮري‬

.o

sign a check ً‫ﻳﻮﻗﻊ ﺷﻴﻜﺎ‬

b

signature ‫ﺗﻮﻗﻴﻊ‬
e

slow moving stock ‫ﻣﺨﺰون ﺑﻄﺊ اﳊﺮﻛﺔ‬

ik

slump in price ‫ﻫﺒﻮط اﻷﺳﻌﺎر‬

a

‫ﺗﺪﻫﻮر ا ﺒﻴﻌﺎت‬
n

slump in sales
d

social insurance ‫ﺗﺄﻣ اﺟﺘﻤﺎﻋﻲ‬

l.

social security ‫ﺿﻤﺎن اﺟﺘﻤﺎﻋﻲ‬

c

sole agent ‫وﻛﻴﻞ وﺣﻴﺪ‬

o

‫ﻗﻄﻊ ﻏﻴﺎر‬
m

spare parts
72
 ‫أﻟﻒ ﻛﻠﻤﺔ وﻣﺼﻄﻠﺢ إﳒﻠﻴﺰي‬

specification list ‫ﻗﺎﺋﻤﺔ ا ﻮاﺻﻔﺎت‬

w

speculation ‫ﻣﻀﺎرﺑﺔ‬
w

spending ‫ ﺻﺮف‬. ‫إﻧﻔﺎق‬

w

sponsor ‫ راع‬. ‫ ﻣﺆﺳﺲ‬. ‫ﻛﻔﻴﻞ‬

.o

spot check ‫ﺗﻔﺘﻴﺶ ﻣﻔﺎﺟﺊ‬

b

stability ‫ اﺳﺘﻘﺮار‬. ‫ﺛﺒﺎت‬

e

staff authority ‫ﺻﻼﺣﻴﺔ ا ﻮﻇﻔ‬

ik

stamp tax ‫رﺳﻮم دﻣﻐﺔ‬

a

‫ﺳﻌﺮ ﻄﻲ‬
n

standard price
d

standby equipment ‫ﻣﻌﺪات اﺣﺘﻴﺎﻃﻴﺔ‬

l.

standing cost ‫ﺗﻜﻠﻔﺔ داﺋﻤﺔ‬

c

standing price ‫ﺳﻌﺮ ﺛﺎﺑﺖ‬

o

‫ﺳﻌﺮ اﻓﺘﺘﺎﺣﻲ‬
m

starting price
73
‫أﺣﻤﺪ ﺣﻨﻔﻲ ﺣﺴﻦ‬

statement of account ‫ﻛﺸﻒ ﺣﺴﺎب‬

w

statement of loss and gain ‫ﺑﻴﺎن اﳋﺴﺎﺋﺮ واﻷرﺑﺎح‬

w

statement of assets and liabilities

w

‫ﺑﻴﺎن ا ﻮﺟﻮدات وا ﻄﻠﻮﺑﺎت‬

.o

statement of cash flows ‫ﺑﻴﺎن اﻟﺘﺪﻓﻘﺎت اﻟﻨﻘﺪﻳﺔ‬

b

statement of financial position ‫ﺑﻴﺎن ا ﺮﻛﺰ ا ﺎﻟﻲ‬

e

statement of income ‫ﺑﻴﺎن اﻟﺪﺧﻞ‬

ik

statement of revenues and expenses

a

‫ﺑﻴﺎن اﻹﻳﺮادات وا ﺼﺮوﻓﺎت‬

n
d

stock ‫ أﺳﻬﻢ‬. ‫ ﻣﺨﺰون‬. ‫ﻳﺨﺰن‬

l.

stock clearance ‫ﺗﺼﻔﻴﺔ اﺨﻤﻟﺰون‬

c

stock company ‫ﺷﺮﻛﺔ ﻣﺴﺎﻫﻤﺔ‬

o

‫ﻣﺮاﻗﺒﺔ اﺨﻤﻟﺰون‬
m

stock control
74
 ‫أﻟﻒ ﻛﻠﻤﺔ وﻣﺼﻄﻠﺢ إﳒﻠﻴﺰي‬

stock exchange ‫ اﻟﺒﻮرﺻﺔ‬. ‫ﺳﻮق اﻷوراق ا ﺎﻟﻴﺔ‬

w

stock jobber ‫ﺳﻤﺴﺎر ﻓﻲ اﻟﺒﻮرﺻﺔ‬

w

stock market ‫ﺳﻮق اﻷوراق ا ﺎﻟﻴﺔ‬

w

stocktaking ‫ﺟﺮد اﺨﻤﻟﺎزن‬

.o

stockbroker ‫ﺳﻤﺴﺎر اﻷﺳﻬﻢ‬

b

stockholder ‫ﻣﺴﺎﻫﻢ‬
e

storage ‫ﺗﺨﺰﻳﻦ‬
ik

storage charges ‫رﺳﻮم اﻟﺘﺨﺰﻳﻦ‬

a

‫ﳉﻨﺔ ﻓﺮﻋﻴﺔ‬
n

subcommittee
d

subcontract ‫ﻋﻘﺪ ﻣﻦ اﻟﺒﺎﻃﻦ‬

l.

sublicense ‫ﺗﺮﺧﻴﺺ ﻓﺮﻋﻲ‬

c

submit quotations ً‫ﻳﻘﺪم ﻋﺮوﺿﺎ‬

o

‫ ﻳﺸﺘﺮك‬. ‫ﻳﻜﺘﺘﺐ‬
m

subscribe
75
‫أﺣﻤﺪ ﺣﻨﻔﻲ ﺣﺴﻦ‬

subscription form ‫ اﺳﺘﻤﺎرة اﻛﺘﺘﺎب‬. ‫ﻃﻠﺐ اﻛﺘﺘﺎب‬

w

subsidiary accounts ‫ﺣﺴﺎﺑﺎت ﺛﺎﻧﻮﻳﺔ‬

w

subsidiary company ‫ﺷﺮﻛﺔ ﺗﺎﺑﻌﺔ‬

w

subsidize ‫ﻳﻘﺪم إﻋﺎﻧﺔ ﻣﺎﻟﻴﺔ‬

.o

subsistence allowance ‫ﻣﺨﺼﺼﺎت إﻋﺎﺷﺔ‬

b

subtotal ‫ﻣﺠﻤﻮع ﻓﺮﻋﻲ‬

e

sum ‫ ﻣﺠﻤﻮع‬. ‫ﻣﺒﻠﻎ‬

ik

sundries account ‫ﺣﺴﺎب اﻟﺒﻨﻮد ا ﺘﻨﻮﻋﺔ‬

a

‫ﻣﺼﺮوﻓﺎت ﻣﺘﻨﻮﻋﺔ‬
n

sundry expenses
d

supervision ‫ ﻣﺮاﻗﺒﺔ‬. ‫إﺷﺮاف‬

l.

supplier ‫ﻣﻮرد‬
c

supply and demand ‫اﻟﻌﺮض واﻟﻄﻠﺐ‬

o

support ‫ ﻣﻌﻮﻧﺔ‬. ‫ ﻣﺴﺎﻧﺪة‬. ‫ دﻋﻢ‬. ‫ ﻳﺴﺎﻋﺪ‬. ‫ﻳﺪﻋﻢ‬

m

76
 ‫أﻟﻒ ﻛﻠﻤﺔ وﻣﺼﻄﻠﺢ إﳒﻠﻴﺰي‬

‫‪surcharge‬‬ ‫رﺳﻢ إﺿﺎﻓﻲ‬

‫‪w‬‬

‫‪surplus‬‬ ‫ﻓﺎﺋﺾ ‪ .‬زﻳﺎدة‬

‫‪w‬‬

‫‪surplus funds‬‬ ‫أﻣﻮال ﻓﺎﺋﻀﺔ‬

‫‪w‬‬

‫دﻳﻮن ﻣﻮﻗﻮﻓﺔ ‪ .‬دﻳﻮن ﻣﻌﻠﻘﺔ ‪suspended debts‬‬

‫‪.o‬‬

‫ﺣﺴﺎب ﻣﺆﻗﺖ ‪ .‬ﺣﺴﺎب ﻣﻌﻠﻖ ‪suspense account‬‬

‫‪b‬‬

‫‪suspense entry‬‬ ‫ﻗﻴﺪ ﻣﺆﻗﺖ ‪ .‬ﻗﻴﺪ ﻣﻌﻠﻖ‬

‫‪e‬‬

‫‪swings‬‬ ‫ﺗﻘﻠﺒﺎت اﻷﺳﻌﺎر‬

‫‪ik‬‬

‫‪systems analyst‬‬ ‫ﻣﺤﻠﻞ ﻧﻈﻢ‬

‫‪a‬‬

‫ﻳﺠﺮد ﻣﺨﺰوﻧﺎً‬
‫‪n‬‬

‫‪take stock‬‬
‫‪d‬‬

‫‪take up shares‬‬ ‫ﻳﻜﺘﺘﺐ ﻓﻲ أﺳﻬﻢ‬

‫‪l.‬‬

‫ﻳﺘﻼﻋﺐ ﺑﺎﳊﺴﺎﺑﺎت ‪tamper with accounts‬‬

‫‪c‬‬

‫‪target‬‬ ‫ﻫﺪف ‪ .‬ﻏﺮض‬

‫‪o‬‬

‫ﺗﻌﺮﻓﺔ ﺟﻤﺮﻛﻴﺔ‬
‫‪m‬‬

‫‪tariff‬‬
‫‪77‬‬
‫أﺣﻤﺪ ﺣﻨﻔﻲ ﺣﺴﻦ‬

‫‪tariff cuts‬‬ ‫ﺗﺨﻔﻴﻀﺎت اﻟﺘﻌﺮﻓﺔ‬

‫‪w‬‬

‫‪tax‬‬ ‫ﺿﺮﻳﺒﺔ‬
‫‪w‬‬

‫‪tax evasion‬‬ ‫ﺗﻬﺮب ﻣﻦ دﻓﻊ اﻟﻀﺮاﺋﺐ‬

‫‪w‬‬

‫‪tax exemption‬‬ ‫إﻋﻔﺎء ﻣﻦ اﻟﻀﺮﻳﺒﺔ‬

‫‪.o‬‬

‫‪tax free‬‬ ‫ﻣﻌﻔﻰ ﻣﻦ اﻟﻀﺮﻳﺒﺔ‬

‫‪b‬‬

‫‪tax law‬‬ ‫ﻗﺎﻧﻮن اﻟﻀﺮاﺋﺐ‬

‫‪e‬‬

‫‪tax limit‬‬ ‫اﳊﺪ اﻷﻗﺼﻰ ﻟﻠﻀﺮﻳﺒﺔ‬

‫‪ik‬‬

‫‪tax provision‬‬ ‫ﻣﺨﺼﺺ ﺿﺮﻳﺒﺔ‬

‫‪a‬‬

‫إﻋﻔﺎء ﺿﺮﻳﺒﻲ‬
‫‪n‬‬

‫‪tax relief‬‬
‫‪d‬‬

‫‪tax return‬‬ ‫إﻗﺮار ﺿﺮﻳﺒﻲ ‪ .‬ﺑﻴﺎن ﺿﺮاﺋﺐ‬

‫‪l.‬‬

‫‪taxes payable‬‬ ‫ﺿﺮاﺋﺐ ﻣﺴﺘﺤﻘﺔ اﻟﺪﻓﻊ‬

‫‪c‬‬

‫‪taxes recoverable‬‬ ‫ﺿﺮاﺋﺐ ﻣﺴﺘﺮدة‬

‫‪o‬‬

‫ﺻﺮاف‬
‫‪m‬‬

‫‪teller‬‬
‫‪78‬‬
 ‫أﻟﻒ ﻛﻠﻤﺔ وﻣﺼﻄﻠﺢ إﳒﻠﻴﺰي‬

temporary account ‫ﺣﺴﺎب ﻣﺆﻗﺖ‬

w

temporary precautions ‫ﺗﺪاﺑﻴﺮ ﻣﺆﻗﺘﺔ‬

w

tender ‫ ﻋﻄﺎء‬. ‫ ﻣﻨﺎﻗﺼﺔ‬. ً‫ﻳﻘﺪم ﻋﺮﺿﺎ‬

w

tender deposit ‫ﺗﺄﻣ ﻟﻠﻤﻨﺎﻗﺼﺔ‬

.o

term ‫ أﺟﻞ‬. ‫ﻣﺪة‬

b

term bonds ‫ﺳﻨﺪات ﻷﺟﻞ‬

e

term of lease ‫ﻣﺪة ﻋﻘﺪ اﻹﻳﺠﺎر‬

ik

termination ‫ ﻓﺴﺦ‬. ‫إﻧﻬﺎء‬

a

‫ﺷﺮوط اﻻﺋﺘﻤﺎن‬
n

terms of credit
d

terms of payment ‫ﺷﺮوط اﻟﺪﻓﻊ‬

l.

territorial manager ‫ﻣﺪﻳﺮ إﻗﻠﻴﻤﻲ‬

c

theft insurance ‫ﺗﺄﻣ ﺿﺪ اﻟﺴﺮﻗﺔ‬

o

‫ﺗﺄﻣ ﺿﺪ اﻟﻐﻴﺮ‬
m

third party insurance

79
‫أﺣﻤﺪ ﺣﻨﻔﻲ ﺣﺴﻦ‬

tied loan ‫ﻗﺮض ﻣﺸﺮوط‬

w

time deposit ‫ودﻳﻌﺔ ﻷﺟﻞ‬

w

top management ‫إدارة ﻋﻠﻴﺎ‬

w

top priority ‫أوﻟﻮﻳﺔ ﻗﺼﻮى‬

.o

total ‫ إﺟﻤﺎﻟﻲ‬. ‫ ﻧﺘﻴﺠﺔ‬. ‫ﻣﺠﻤﻮع‬

b

total cost ‫ﺗﻜﻠﻔﺔ إﺟﻤﺎﻟﻴﺔ‬

e

total liabilities ‫ﻣﺠﻤﻮع ا ﻄﻠﻮﺑﺎت‬

ik

total profit ‫إﺟﻤﺎﻟﻲ اﻟﺮﺑﺢ‬

a

‫إﺟﻤﺎﻟﻲ اﻟﻌﺎﺋﺪ‬
n

total return
d

trade agent ‫وﻛﻴﻞ ﲡﺎري‬

l.

trade balance ‫ﻣﻴﺰان ﲡﺎري‬

c

trade name ‫اﺳﻢ ﲡﺎري‬

o

‫ﺳﻌﺮ اﻟﺒﻴﻊ ﺑﺎﳉﻤﻠﺔ‬

m

trade price
80
 ‫أﻟﻒ ﻛﻠﻤﺔ وﻣﺼﻄﻠﺢ إﳒﻠﻴﺰي‬

trading company ‫ﺷﺮﻛﺔ ﲡﺎرﻳﺔ‬

w

trading securities ‫أوراق ﻣﺎﻟﻴﺔ ﻟﻠﺘﺪاول‬

w

transactions ‫ ﻋﻤﻠﻴﺎت ﲡﺎرﻳﺔ‬. ‫ ﺻﻔﻘﺎت‬. ‫ﻣﻌﺎﻣﻼت‬

w

transfer ‫ ﺣﻮاﻟﺔ‬. ‫ ﲢﻮﻳﻞ‬. ‫ ﻳﺤﻮل‬. ‫ﻳﻨﻘﻞ‬

.o

transferable ‫ﻗﺎﺑﻞ ﻟﻠﺘﺤﻮﻳﻞ‬

b

transportation cost ‫ﺗﻜﻠﻔﺔ اﻟﻨﻘﻞ‬

e

transshipment ‫ﻧﻘﻞ اﻟﺒﻀﺎﺋﻊ ﻣﻦ ﺳﻔﻴﻨﺔ ﻷﺧﺮى‬

ik

travel allowance ‫ﺑﺪل ﺳﻔﺮ‬

a

‫ﺷﻴﻜﺎت ﺳﻴﺎﺣﻴﺔ‬
n

traveler’s checks
d

traveling expenses ‫ﻧﻔﻘﺎت ﺳﻔﺮ‬

l.

treasury bills ‫أذوﻧﺎت اﳋﺰﻳﻨﺔ‬

c

treasury bonds ‫ﺳﻨﺪات اﳋﺰﻳﻨﺔ‬

o

‫ﻣﻴﺰان ﻣﺮاﺟﻌﺔ‬
m

trial balance
81
‫أﺣﻤﺪ ﺣﻨﻔﻲ ﺣﺴﻦ‬

troubled debts ‫دﻳﻮن ﻣﺘﻌﺜﺮة‬

w

trust account ‫ﺣﺴﺎب اﺋﺘﻤﺎن‬

w

trust fund ‫ﺻﻨﺪوق اﺋﺘﻤﺎن‬

w

turnover ‫ ﺣﺠﻢ ا ﺒﻴﻌﺎت‬. ‫ﻣﻌﺪل دوران‬

.o

ultimate cost ‫اﻟﺘﻜﻠﻔﺔ اﻟﻨﻬﺎﺋﻴﺔ‬

b

unaccredited ‫ﻏﻴﺮ ﻣﻌﺘﻤﺪ‬

e

unalloted appropriations ‫ﻣﺨﺼﺼﺎت ﻟﻢ ﺗﻮزع‬

ik

unaudited statement ‫ﺑﻴﺎن ﻣﺎﻟﻲ ﻏﻴﺮ ﻣﺪﻗﻖ‬

a

unbalanced accounts ‫ﺣﺴﺎﺑﺎت ﻏﻴﺮ ﻣﺘﻮازﻧﺔ‬

n
d

unbankable ‫ﻏﻴﺮ ﻣﻘﺒﻮل ﻟﺪى اﻟﺒﻨﻚ‬

l.

unckecked ‫ﻟﻢ ﻳﺨﻀﻊ ﻟﻠﻔﺤﺺ‬

c

uncollected ‫ﻏﻴﺮ ﻣﺤﺼﻞ‬

o

‫ﻏﻴﺮ ﻣﺸﺮوط‬
m

unconditional
82
 ‫أﻟﻒ ﻛﻠﻤﺔ وﻣﺼﻄﻠﺢ إﳒﻠﻴﺰي‬

uncovered check ٍ‫ﺷﻴﻚ ﺑﺪون رﺻﻴﺪ ﻛﺎف‬

w

under collection ‫ﲢﺖ اﻟﺘﺤﺼﻴﻞ‬

w

undervalued assets ‫أﺻﻮل ﻣﻘﺪرة ﺑﺄﻗﻞ ﻣﻦ ﻗﻴﻤﺘﻬﺎ‬

w

undisclosed reserves ‫اﺣﺘﻴﺎﻃﺎت ﺳﺮﻳﺔ‬

.o

undistributed profits ‫أرﺑﺎح ﻏﻴﺮ ﻣﻮزﻋﺔ‬

b

undivided profits ‫أرﺑﺎح ﻏﻴﺮ ﻣﻮزﻋﺔ‬

e

unearned income ‫دﺧﻞ ﻏﻴﺮ ﻣﻜﺘﺴﺐ‬

ik

unemployed capital ‫رأس ﻣﺎل ﻏﻴﺮ ﻣﺴﺘﺜﻤﺮ‬

a

‫أﻣﻮال ﻏﻴﺮ ﻣﺴﺘﻐﻠﺔ‬

n

unemployed funds
d

unendorsed check ‫ ﺷﻴﻚ‬. ‫ﺷﻴﻚ ﻏﻴﺮ ﻣُﻈﻬﱠﺮ‬

l.

‫ﻏﻴﺮ ﻣُﺠﻴﱠﺮ‬
c

unfair price ‫ﺳﻌﺮ ﻣﺠﺤﻒ‬

o

unfavorable exchange rate ‫ﺳﻌﺮ ﺻﺮف ﻏﻴﺮ ﻣﻼﺋﻢ‬

m

83
‫أﺣﻤﺪ ﺣﻨﻔﻲ ﺣﺴﻦ‬

‫‪uniform costs‬‬ ‫ﺗﻜﺎﻟﻴﻒ ﻣﻮﺣﺪة‬

‫‪w‬‬

‫أوراق ﻣﺎﻟﻴﺔ ﻏﻴﺮ ﻣﺪرﺟﺔ ‪unlisted securities‬‬

‫‪w‬‬

‫ﻓﻲ اﻟﺒﻮرﺻﺔ‬
‫‪w‬‬

‫‪unpaid‬‬ ‫ﻏﻴﺮ ﻣﺪﻓﻮع‬

‫‪.o‬‬

‫‪unpaid dividend‬‬ ‫أرﺑﺎح أﺳﻬﻢ ﻟﻢ ﺗﺪﻓﻊ‬

‫‪b‬‬

‫‪unpayable‬‬ ‫ﻏﻴﺮ ﻣﺴﺘﺤﻖ اﻟﺪﻓﻊ‬

‫‪e‬‬

‫‪unrecorded‬‬ ‫ﻏﻴﺮ ﻣﺴﺠﻞ ﻓﻲ اﻟﺪﻓﺎﺗﺮ‬

‫‪ik‬‬

‫‪unsettled‬‬ ‫ﻏﻴﺮ ﻣﺴﺪد‬

‫‪a‬‬

‫ﻏﻴﺮ ﻣﺒﺎع‬
‫‪n‬‬

‫‪unsold‬‬
‫‪d‬‬

‫‪untaxable‬‬ ‫ﻏﻴﺮ ﺧﺎﺿﻊ ﻟﻠﻀﺮﻳﺒﺔ‬

‫‪l.‬‬

‫ﺑﻴﺎﻧﺎت ﻟﻢ ﻳﺘﻢ اﻟﺘﺄﻛﺪ ﻣﻦ ﺻﺤﺘﻬﺎ ‪unverified data‬‬

‫‪c‬‬

‫‪update‬‬ ‫ﻳُﺤﺪِّث ‪ .‬ﲢﺪﻳﺚ‬

‫‪o‬‬

‫ﻣﺴﺘﻌﺠﻞ ‪ .‬ﺿﺮوري ‪ .‬ﻣُﻠِﺢ‬

‫‪m‬‬

‫‪urgent‬‬
‫‪84‬‬
 ‫أﻟﻒ ﻛﻠﻤﺔ وﻣﺼﻄﻠﺢ إﳒﻠﻴﺰي‬

‫‪valid‬‬ ‫ﺳﺎري ا ﻔﻌﻮل ‪ .‬ﻗﺎﻧﻮﻧﻲ‬

‫‪w‬‬

‫‪validate‬‬ ‫ﻳﺼﺎدق ﻋﻠﻰ ‪ .‬ﻳﺜﺒﺖ ﺻﺤﺔ ﻣﺴﺘﻨﺪ‬

‫‪w‬‬

‫‪validation‬‬ ‫ﺗﺼﺪﻳﻖ ‪ .‬إﺛﺒﺎت‬

‫‪w‬‬

‫‪validity‬‬ ‫دﻗﺔ ‪ .‬ﺻﺤﺔ ‪ .‬ﺳﺮﻳﺎن ﻣﻔﻌﻮل‬

‫‪.o‬‬

‫‪valuation account‬‬ ‫ﺣﺴﺎب ﺗﻘﻴﻴﻢ‬

‫‪b‬‬

‫‪valuation of assets‬‬ ‫ﺗﻘﻴﻴﻢ ا ﻮﺟﻮدات‬

‫‪e‬‬

‫‪valuation of inventory‬‬ ‫ﺗﻘﻴﻴﻢ اﺨﻤﻟﺰون‬

‫‪ik‬‬

‫‪value‬‬ ‫ﻳُﻘﻴِّﻢ ‪ .‬ﻗﻴﻤﺔ‬

‫‪a‬‬

‫ﺗﻜﻠﻔﺔ ﻣﺘﻐﻴﺮة‬
‫‪n‬‬

‫‪variable cost‬‬
‫‪d‬‬

‫‪variable depreciation‬‬ ‫اﺳﺘﻬﻼك ﻣﺘﻐﻴﺮ‬

‫‪l.‬‬

‫‪variable expenses‬‬ ‫ﻣﺼﺎرﻳﻒ ﻣﺘﻐﻴﺮة‬

‫‪c‬‬

‫‪variance‬‬ ‫اﻧﺤﺮاف ‪ .‬اﺧﺘﻼف‬

‫‪o‬‬

‫ﺿﺮﻳﺒﺔ اﻟﻘﻴﻤﺔ ا ﻀﺎﻓﺔ )‪V.A.T. (Value added tax‬‬

‫‪m‬‬

‫‪85‬‬
‫أﺣﻤﺪ ﺣﻨﻔﻲ ﺣﺴﻦ‬

vendor ‫ﻣﻮرد‬
w

verification of ‫اﻟﺘﺤﻘﻖ ﻣﻦ ﺻﺤﺔ ا ﻌﺎﻣﻼت‬

w

transactions
w

violation ‫ ﺧﺮق‬. ‫اﻧﺘﻬﺎك‬

.o

void ‫ ﻻغ‬. ‫ﺑﺎﻃﻞ‬

b

volume ‫ ﻛﻤﻴﺔ‬. ‫ﺣﺠﻢ‬

e

volume of sales ‫ﺣﺠﻢ ا ﺒﻴﻌﺎت‬

ik

voucher ‫ﻣﺴﺘﻨﺪ‬
a

wage ‫أﺟﺮ‬
n

wage freeze ‫ﲡﻤﻴﺪ اﻷﺟﻮر‬

d
l.

wage rate ‫ﻣﻌﺪل اﻷﺟﺮ‬

c

warehouse ‫ﻣﺴﺘﻮدع‬
o

warehouse charges ‫ﻧﻔﻘﺎت ﺗﺨﺰﻳﻦ‬

m

86
 ‫أﻟﻒ ﻛﻠﻤﺔ وﻣﺼﻄﻠﺢ إﳒﻠﻴﺰي‬

‫‪warehousing‬‬ ‫ﺗﺨﺰﻳﻦ‬
‫‪w‬‬

‫‪warrant‬‬ ‫ﻛﻔﺎﻟﺔ ‪ .‬ﺿﻤﺎن ‪ .‬إذن ﺻﺮف‬

‫‪w‬‬

‫‪warrant for payment‬‬ ‫ﺳﻨﺪ دﻓﻊ‬

‫‪w‬‬

‫‪warranty‬‬ ‫ﻛﻔﺎﻟﺔ ‪ .‬ﺿﻤﺎن‬

‫‪.o‬‬

‫‪waybill‬‬ ‫ﺑﻴﺎن اﻟﺒﻀﺎﺋﻊ ا ﺸﺤﻮﻧﺔ‬

‫‪b‬‬

‫‪wholesale‬‬ ‫اﻟﺒﻴﻊ ﺑﺎﳉﻤﻠﺔ‬

‫‪e‬‬

‫‪wholesale price‬‬ ‫أﺳﻌﺎر اﳉﻤﻠﺔ‬

‫‪ik‬‬

‫‪wiping off‬‬ ‫ﺗﺼﻔﻴﺔ دﻳﻦ ‪ .‬ﺷﻄﺐ ﻣﺒﻠﻎ ﻣﻦ‬

‫‪a‬‬

‫اﳊﺴﺎﺑﺎت ‪ .‬ﻣﺴﺢ ﺣﺴﺎب ﻧﻬﺎﺋﻴﺎً‬

‫‪n‬‬
‫‪d‬‬

‫‪withdraw a deposit‬‬ ‫ﻳﺴﺤﺐ ودﻳﻌﺔ‬

‫‪l.‬‬

‫‪withdrawal notice‬‬ ‫إﺷﻌﺎر ﺳﺤﺐ‬

‫‪c‬‬

‫‪work hours‬‬ ‫ﺳﺎﻋﺎت اﻟﻌﻤﻞ‬

‫‪o‬‬
‫‪m‬‬

‫‪87‬‬
‫أﺣﻤﺪ ﺣﻨﻔﻲ ﺣﺴﻦ‬

working capital turnover

w

‫ﻣﻌﺪل دوران رأس ا ﺎل اﻟﻌﺎﻣﻞ‬

w

write off
w

‫ ﺷﻄﺐ دﻳﻦ أو ﺣﺴﺎب‬. ً‫ﻳﺸﻄﺐ دﻳﻨﺎً أو ﺣﺴﺎﺑﺎ‬

.o

written off ‫ﻣﺸﻄﻮب‬

b

year-end closing
e

‫إﻗﻔﺎل اﳊﺴﺎﺑﺎت ﻓﻲ ﻧﻬﺎﻳﺔ اﻟﺴﻨﺔ‬

ik

year-end inventory ‫اﺨﻤﻟﺰون ﻓﻲ ﻧﻬﺎﻳﺔ اﻟﻌﺎم‬

a

yearly income ‫دﺧﻞ ﺳﻨﻮي‬

n

‫ﻗﺴﻂ ﺗﺄﻣ ﺳﻨﻮي‬

d

yearly premium
l.

yearly settlement ‫ﺗﺴﻮﻳﺔ ﺳﻨﻮﻳﺔ‬

c

zero allowance ‫ﺑﺪون ﺳﻤﺎح‬

o

zero-interest bearing rote ‫ﻛﻤﺒﻴﺎﻟﺔ ﺑﺪون ﻓﺎﺋﺪة‬

m

88