Accelerated depreciation (of an asset) )‫ اﻟﻤﻌﺠﻞ ) ﻟﻸﺻﻞ اﻟﻤﻠﻤﻮس‬/‫اﻟﻤﺘﻨﺎﻗﺺ‬- ‫اﻟﻬﻼك اﻟﻤﺘﺴﺎرع‬

Acceleration (of maturity) ‫اﻟﺘﺴﺮﻳﻊ )ﻓﻲ أﺟﻞ اﻹﺳﺘﺤﻘﺎق( اﺳﺘﻌﺠﺎل ﻣﻮﻋﺪ اﻟﺴﺪد‬
Accessibility ‫إﻣﻜﺎﻧﻴﺔ اﻟﻮﺻﻮل‬
Account ‫ ﺳﺠﻞ‬/‫ﺣﺴﺎب‬
Accounts payable (balance sheet) ) ‫ ذﻣﻢ داﺋﻨﺔ )اﻟﻤﻴﺰاﻧﻴﺔ اﻟﻌﻤﻮﻣﻴﺔ‬/‫ﺣﺴﺎﺑﺎت داﺋﻨﺔ‬
Accounts receivable (balance sheet, asset ‫ ﺣﺴﺎب‬،‫ ذﻣﻢ ﻣﺪﻳﻨﺔ ) اﻟﻤﻴﺰاﻧﻴﺔ اﻟﻌﻤﻮﻣﻴﺔ‬/‫ﺣﺴﺎﺑﺎت ﻣﺪﻳﻨﺔ‬
account) )‫ اﻷﺻﻮل‬/‫اﻟﻤﻮﺟﻮدات‬
Accountant ‫ﻣﺤﺎﺳﺐ‬
Accounting base ‫ ﻃﺮﻳﻘﺔ اﻟﻤﺤﺎﺳﺒﺔ‬/‫أﺳﺎس ﻣﺤﺎﺳﺒﻲ ﻃﺮﻳﻘﺔ ﻣﺤﺎﺳﺒﻴﺔ‬
Accounting entry ‫ ﻗﻴﺪ‬،‫ﻗﻴﺪ ﻣﺤﺎﺳﺒﻲ‬
Accounting period ‫ﻓﺘﺮة ﻣﺤﺎﺳﺒﻴﺔ‬
Accounting practices ‫ﺗﻄﺒﻴﻘﺎت ﻣﺤﺎﺳﺒﻴﺔ‬
Accounting procedure ‫إﺟﺮاء ﻣﺤﺎﺳﺒﻲ‬
Accounting standard ‫ﻣﻌﻴﺎر ﻣﺤﺎﺳﺒﻲ‬
Accounting, Accountancy ‫ ﻋﻠﻢ اﻟﻤﺤﺎﺳﺒﺔ‬/‫ﻣﺤﺎﺳﺒﺔ‬
Accrual accounting ‫اﻟﻤﺤﺎﺳﺒﺔ ﻋﻠﻰ أﺳﺎس اﻻﺳﺘﺤﻘﺎق‬
Accrual (accrual accounting) )‫اﺳﺘﺤﻘﺎق )ﻣﺤﺎﺳﺒﺔ اﻻﺳﺘﺤﻘﺎق‬
Accrued depreciation, accumulated depreciation ‫ اﻻهﻼك اﻟﻤﺘﺮاآﻢ‬،‫اﻻهﻼك اﻟﻤﺴﺘﺤﻖ‬
(balance sheet, asset account) )‫ اﻷﺻﻮل‬/‫ ﺣﺴﺎب اﻟﻤﻮﺟﻮدات‬،‫(اﻟﻤﻴﺰاﻧﻴﺔ اﻟﻌﻤﻮﻣﻴﺔ‬
Accrued expense ( accrual accounting, balance ‫ ﻣﻴﺰاﻧﻴﺔ‬،‫ﻣﺼﺮوف ﻣﺴﺘﺤﻖ ) ﻣﺤﺎﺳﺒﺔ اﻻﺳﺘﺤﻘﺎق‬
sheet, liability account) )‫ ﺣﺴﺎب اﻟﻤﻄﻠﻮﺑﺎت‬،‫ﻋﻤﻮﻣﻴﺔ‬
Accrued revenue (accrual accounting, balance ‫ ﻣﻴﺰاﻧﻴﺔ‬، ‫اﻹﻳﺮادات اﻟﻤﺴﺘﺤﻘﺔ )ﻣﺤﺎﺳﺒﺔ اﻻﺳﺘﺤﻘﺎق‬
sheet, liability account) )‫اﻻﺻﻮل‬/‫ ﺣﺴﺎب اﻟﻤﻮﺟﻮدات‬،‫ﻋﻤﻮﻣﻴﺔ‬
Accrued interest (revenue) )‫اﻟﻔﺎﺋﺪة اﻟﻤﺴﺘﺤﻘﺔ )إﻳﺮاد( )ﻣﺴﺘﺤﻘﺔ اﻟﻘﺒﺾ‬
Accumulated depreciation, accrued depreciation, ‫ ﻣﺨﺼﺺ اﻻهﻼك‬،‫ اﻻهﻼك اﻟﻤﺴﺘﺤﻖ‬،‫اﻻهﻼك اﻟﻤﺘﺮاآﻢ‬
allowance for depreciation (balance sheet, asset )‫ اﻷﺻﻮل‬/‫ ﺣﺴﺎب اﻟﻤﻮﺟﻮدات‬،‫(اﻟﻤﻴﺰاﻧﻴﺔ اﻟﻌﻤﻮﻣﻴﺔ‬
account)
Accumulated profit, earned surplus ‫ اﻟﻔﺎﺋﺾ اﻟﻤﺘﺤﻘﻖ‬،‫اﻟﺮﺑﺢ اﻟﻤﺘﺮاآﻢ‬
Accumulated reserves, reserves (balance sheet) )‫ اﻻﺣﺘﻴﺎط )اﻟﻤﻴﺰاﻧﻴﺔ اﻟﻌﻤﻮﻣﻴﺔ‬،‫اﻻﺣﺘﻴﺎﻃﺎت اﻟﻤﺘﺮاآﻤﺔ‬
Accumulating Saving and Credit Association, ‫ﻣﺆﺳﺴﺔ إﻗﺮاض وﺗﻮﻓﻴﺮ ﺗﺠﻤﻴﻌﻲ‬
ASCA
Acid test ratio ‫ﻧﺴﺒﺔ اﻟﺴﻴﻮﻟﺔ اﻟﺴﺮﻳﻌﺔ‬
Acquisition cost ‫ اﻻﻗﺘﻨﺎء‬/‫ﺗﻜﻠﻔﺔ اﻹﻣﺘﻼك‬
Actionability ‫اﻟﻘﺪرة ﻋﻠﻰ اﻟﻔﻌﻞ‬
Active loan ‫ ﻗﺮض ﻧﺸﻂ‬/‫ﻗﺮض ﻧﺸﻴﻂ‬
Active saving account ‫ ﻧﺸﻂ‬/‫ﺣﺴﺎب ﺗﻮﻓﻴﺮ ﻧﺸﻴﻂ‬
‫)‪Activity based costing (ABC‬‬ ‫اﺣﺘﺴﺎب اﻟﺘﻜﺎﻟﻴﻒ ﻋﻠﻰ أﺳﺎس اﻟﻨﺸﺎط‬
‫‪Actual amount‬‬ ‫اﻟﻤﺒﻠﻎ اﻟﻔﻌﻠﻲ‪/‬اﻟﻘﻴﻤﺔ اﻟﺤﻘﻴﻘﻴﺔ‬
‫‪Actual cost‬‬ ‫اﻟﺘﻜﻠﻔﺔ‪/‬اﻟﻜﻠﻔﺔ اﻟﻔﻌﻠﻴﺔ‪ /‬اﻟﺤﻘﻴﻘﻴﺔ‬
‫‪Actual loss‬‬ ‫اﻟﺨﺴﺎرة اﻟﻔﻌﻠﻴﺔ‬
‫)‪Actuary (insurance‬‬ ‫اﻟﻤﺨﻤﻦ ) اﻟﺘﺄﻣﻴﻦ( ﺧﺒﻴﺮ ﺣﺴﺎﺑﺎت اﻟﺘﺄﻣﻴﻦ‬
‫‪Additional credit‬‬ ‫ﺣﺪ اﺋﺘﻤﺎﻧﻲ إﺿﺎﻓﻲ‬
‫‪Adjustable rate‬‬ ‫ﻣﻌﺪل‪ /‬ﺳﻌﺮ ﻗﺎﺑﻞ ﻟﻠﺘﻌﺪﻳﻞ‬
‫‪Adjusted cost of capital‬‬ ‫ﺗﻜﻠﻔﺔ رأس اﻟﻤﺎل اﻟﻤﻌﺪﻟﺔ‬
‫‪Adjusted income‬‬ ‫اﻟﺪﺧﻞ اﻟﻤﻌﺪل‬
‫‪Adjusted income statement‬‬ ‫ﺑﻴﺎن‪ /‬ﻗﺎﺋﻤﺔ اﻟﺪﺧﻞ اﻟﻤﻌﺪﻟﺔ‬
‫‪Adjusted interest rate‬‬ ‫ﻧﺴﺒﺔ اﻟﻔﺎﺋﺪة اﻟﻤﻌﺪﻟﺔ‬
‫‪Adjusted operating profit‬‬ ‫اﻟﺮﺑﺢ اﻟﺘﺸﻐﻴﻠﻲ اﻟﻤﻌﺪل‬
‫‪Adjusted return on assets‬‬ ‫اﻟﻌﺎﺋﺪ ﻋﻠﻰ اﻟﻤﻮﺟﻮدات‪ /‬اﻷﺻﻮل اﻟﻤﻌﺪل‬
‫‪Adjusted return on equity‬‬ ‫اﻟﻌﺎﺋﺪ ﻋﻠﻰ ﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ اﻟﻤﻌﺪل‬
‫‪Adjusted trial balance, post-closing trial balance‬‬ ‫ﻣﻴﺰان اﻟﻤﺮاﺟﻌﺔ اﻟﻤﻌﺪل‪-‬ﺑﻌﺪ إﻏﻼق ﻣﻴﺰان اﻟﻤﺮاﺟﻌﺔ‬
‫اﻟﺘﺠﺮﻳﺒﻲ‪.‬‬
‫‪Adjusting account‬‬ ‫ﺣﺴﺎب ﻣﻌﺪل‪ /‬ﺣﺴﺎب ﺗﺴﻮﻳﺔ‬
‫‪Adjusting / Adjustment‬‬ ‫ﺗﻌﺪﻳﻞ‪ /‬ﺗﺴﻮﻳﺔ‬
‫‪Adjusting entry‬‬ ‫ﻗﻴﺪ ﺗﺴﻮﻳﺔ‬
‫‪Administration‬‬ ‫اﻟﻤﺴﺎﺋﻞ اﻹدارﻳﺔ‬
‫‪Administrative efficiency‬‬ ‫آﻔﺎءﻩ إدارﻳﺔ‬
‫‪Administrative expense‬‬ ‫ﻣﺼﺎرﻳﻒ إدارﻳﺔ‬
‫‪Administrative expense rate‬‬ ‫ﻣﻌﺪل اﻟﻤﺼﺎرﻳﻒ اﻹدارﻳﺔ‬
‫‪Advance account‬‬ ‫ﺣﺴﺎب ﻣﺪﻓﻮع ﻣﻘﺪﻣًﺎ‬
‫‪Advance deposit‬‬ ‫ودﻳﻌﺔ ﻣﻘﺪﻣﺔ‬
‫‪Advance deposit requirement‬‬ ‫ﻣﺘﻄﻠﺐ اﻹﻳﺪاع اﻟﻤﻘﺪم‬
‫‪Advance repayment‬‬ ‫دﻓﻌﺔ ﻣﻘﺪﻣﻪ‬
‫‪Advance to employees (balance sheet, asset‬‬ ‫دﻓﻌﺔ )ﺳﻠﻔﺔ أو ﻋﻬﺪة( ﻟﻠﻤﻮﻇﻔﻴﻦ‪ /‬ﺳﻠﻔﺔ ﻟﻠﻤﻮﻇﻔﻴﻦ ‪/‬‬
‫)‪account‬‬ ‫ﻟﻠﻤﺴﺘﺨﺪﻣﻴﻦ ) اﻟﻤﻴﺰاﻧﻴﺔ اﻟﻌﻤﻮﻣﻴﺔ‪ ،‬ﺣﺴﺎب اﻟﻤﻮﺟﻮدات‪/‬‬
‫اﻷﺻﻮل)‬
‫)‪Adverse opinion (audit‬‬ ‫رأي ﻣﻌﺎآﺲ‪ /‬ﻣﻌﺎرض )ﺗﺪﻗﻴﻖ)‬
‫)‪Age accrued interest (to) (accrual accounting‬‬ ‫اﻟﻔﺎﺋﺪة اﻟﻤﺴﺘﺤﻘﺔ اﻟﻤﻌﻤِّﺮﻩ)ل( )ﻣﺤﺎﺳﺒﺔ اﻻﺳﺘﺤﻘﺎق )‬
‫‪Aged portfolio (at risk), aging of portfolio (at‬‬ ‫ﻣﺤﻔﻈﺔ ﻣﺘﻘﺎدﻣﺔ )ﻓﻲ ﺧﻄﺮ(‪ ،‬ﺗﻘﺎدم اﻟﻤﺤﻔﻈﺔ‬
‫)‪risqué‬‬
‫‪Aging of loans‬‬ ‫ﺗﻘﺎدم اﻟﻘﺮوض‬
Aging categories, (aging of loans)
Aging of portfolio (at risk), aged portfolio (at
risk)
Aging schedule
Agreed- upon procedure (audit)
Allocate (to reserves) (to)
Allocation of loan proceeds
Allocation of net income
Allocation of resources
Allocation, appropriation of profits
Allowance for depreciation, accumulated
depreciation, accrued depreciation (balance sheet,
asset account)
Amortisation (of a loan) (US: amortization)
Amortisation schedule (Us: amortization)
Amortisation, depreciation (US: amortization)
(asset)
Amortize a loan (to) (US: amortize)
Amortized principle (loan) (amortized)
Amount outstanding
Annual depreciation of donated funds for fixed
assets
Annual general meeting (AGM)
Annual/annualised percentage rate (APR) (US:
annualized)
Annualisation (US:annualization)
Annualized interest rate
Apex funds
Apex institution, apex organization
(US:organization)
Apex loan
Application for membership
Application for withdrawal
Application of funds (financing plan)
Appraisal
Appropriation of profits, allocation of profits
)‫ )ﺗﻘﺎدم اﻟﻘﺮوض‬،‫ﺗﺼﻨﻴﻔﺎت اﻟﺘﻘﺎدم‬
‫ ﻣﺤﻔﻈﺔ ﻣﺘﻘﺎدﻣﺔ‬،(‫ ﻓﻲ اﻟﻤﺨﺎﻃﺮة‬/‫ﺗﻘﺎدم اﻟﻤﺤﻔﻈﺔ )ﻓﻲ ﺧﻄﺮ‬
)‫)ﻓﻲ ﺧﻄﺮ‬
‫ﺟﺪول اﻟﺘﻘﺎدم‬
)‫ ﻣﺘﻌﺎرف ﻋﻠﻴﻬﺎ )ﺗﺪﻗﻴﻖ‬/‫إﺟﺮاءات ﻣﺘﻔﻖ‬
)‫ ﺗﺤﻤﻴﻞ ) ﻟﻼﺣﺘﻴﺎﻃﻲ( )ل‬/‫ﺗﺨﺼﻴﺺ‬
‫ﺗﺨﺼﻴﺺ )ﺗﻮزﻳﻊ( اﻟﻤﺘﺤﺼﻼت ﻣﻦ اﻟﻘﺮوض‬
‫ﺗﺨﺼﻴﺺ ﺻﺎﻓﻲ اﻟﺮﺑﺢ‬
‫ﺗﺨﺼﻴﺺ اﻟﻤﺼﺎدر‬
‫ﺗﺨﺼﻴﺺ اﻷرﺑﺎح‬
‫ اهﻼك ﻣﺴﺘﺤﻖ‬،‫ اهﻼك ﻣﺘﺮاآﻢ‬،‫ﻣﺨﺼﺺ اﻻهﻼك‬
)‫ اﻷﺻﻮل‬/‫ ﺣﺴﺎب اﻟﻤﻮﺟﻮدات‬،‫(اﻟﻤﻴﺰاﻧﻴﺔ اﻟﻌﻤﻮﻣﻴﺔ‬
‫إﻃﻔﺎء ﺗﺨﻔﻴﺾ )اﻟﻘﺮض( اﺳﺘﻬﻼك‬
‫ اﻟﺘﺨﻔﻴﺾ‬/‫ اﻟﺴﺪاد‬/‫ﺟﺪول اﻹﻃﻔﺎء‬
)‫ اهﻼك )أﺻﻞ‬،‫إﻃﻔﺎء‬
‫اهﻼك اﻟﻘﺮض‬/‫إﻃﻔﺎء‬
)‫اﻟﻤﻬﻠﻚ )ﻗﺮض‬/‫اﻟﺮﺻﻴﺪ اﻟﻤﻄﻔﺄ‬
‫اﻟﺮﺻﻴﺪ اﻟﻘﺎﺋﻢ‬
‫ ﻟﻠﻤﻮﺟﻮدات ﺛﺎﺑﺘﺔ‬/‫اﻹهﻼك اﻟﺴﻨﻮي ﻟﻸﻣﻮال اﻟﻤﻤﻨﻮﺣﺔ‬
‫اﺟﺘﻤﺎع ﺳﻨﻮي ﻋﺎم‬
‫ ﺳﻌﺮ اﻟﻔﺎﺋﺪة اﻟﺴﻨﻮي‬/‫ﺳﻨﻮي‬
‫اﻟﺘﺤﻮﻳﻞ ﻟﺴﻨﻮي‬
‫ ﻣﻌﺪل اﻟﻔﺎﺋﺪة اﻟﺴﻨﻮي‬/‫ﻧﺴﺒﺔ‬
‫ﺻﻨﺎدﻳﻖ اﻟﻤﻨﺢ‬
‫ راﺑﻄﺔ ﻣﺆﺳﺴﺔ ﺗﺴﺘﻘﺒﻞ ﺗﻤﻮﻳﻞ ﻋﻠﻰ ﻣﺴﺘﻮى دوﻟﺔ أو‬/‫اﺗﺤﺎد‬
‫ﻣﻨﻄﻘﺔ و ﻣﻦ ﺛﻢ ﺗﻮزﻋﺔ أو ﺗﻘﺮﺿﺔ ﻟﻤﺆﺳﺴﺎت اﻟﺘﻤﻮﻳﻞ‬
‫ﻗﺮض ﻣﻦ اﻷﺗﺤﺎد اﻟﻤﺆﺳﺴﺔ أﻋﻼة‬
‫ﻃﻠﺐ اﻟﻌﻀﻮﻳﺔ‬
‫ﻃﻠﺐ اﻻﻧﺴﺤﺎب‬
)‫ﻃﻠﺐ ﺗﻤﻮﻳﻞ ) ﺧﻄﺔ ﺗﻤﻮﻳﻞ‬
‫ ﺗﻘﺪﻳﺮ‬/‫ ﺗﻘﻴﻴﻢ‬/‫ﺗﺨﻤﻴﻦ‬
‫ ﺗﻮزﻳﻊ اﻷرﺑﺎح‬،‫ﺗﺨﺼﻴﺺ اﻷرﺑﺎح‬
‫‪Arrears‬‬ ‫ﻣﺘﺄﺧﺮات‪ /‬ﻣﺒﺎﻟﻎ ﻣﺘﺄﺧﺮة اﻟﺪﻓﻊ‬
‫‪Arrears rate, past due rate, delinquency rate‬‬ ‫ﻧﺴﺒﺔ اﻟﻤﺘﺄﺧﺮات‪ /‬ﻣﻌﺪل اﻟﺘﺄﺧﺮ‪ ،‬ﻣﻌﺪﻻﻻﺳﺘﺤﻘﺎق‪ ،‬ﻣﻌﺪل‬
‫اﻟﺘﺄﺧﺮ‬
‫‪ASCA, Accumulating Savings and Credit‬‬ ‫ﻣﺆﺳﺴﺔ إﻗﺮاض وﺗﻮﻓﻴﺮ ﺗﺠﻤﻴﻌﻲ‬
‫‪Association‬‬
‫)‪Asset (balance sheet‬‬ ‫أﺻﻞ‪/‬ﻣﻮﺟﻮدة)اﻟﻤﻴﺰاﻧﻴﺔ اﻟﻌﻤﻮﻣﻴﺔ)‬
‫‪Asset account‬‬ ‫ﺣﺴﺎب اﻷﺻﻞ‪ /‬اﻟﻤﻮﺟﻮدة‬
‫‪Asset and liability management‬‬ ‫إدارة اﻷﺻﻞ ‪/‬اﻟﻤﻮﺟﻮد و اﻟﺨﺼﻢ ‪/‬اﻻﻟﺘﺰام‬
‫‪Asset and liability matching‬‬ ‫ﻣﻘﺎﺑﻠﺔ اﻟﻤﻮﺟﻮدات‪ /‬اﻷﺻﻮل واﻟﺨﺼﻮم‪ /‬اﻟﻤﻄﻠﻮﺑﺎت ‪/‬‬
‫ﻣﻮاﺋﻤﺔ اﻷﺻﻞ واﻻﻟﺘﺰام‬
‫‪Asset quality‬‬ ‫ﺟﻮدة‪/‬ﻧﻮﻋﻴﺔ اﻷﺻﻞ‪) -‬أو اﻟﻤﻮﺟﻮدات)‬
‫)‪Asset utilization (US: asset utilization‬‬ ‫اﺳﺘﺨﺪام اﻷﺻﻞ‬
‫‪Associated cost‬‬ ‫اﻟﺘﻜﻠﻔﺔ اﻟﻤﺮﺗﺒﻄﺔ‬
‫‪ATM‬‬ ‫ﻣﺎآﻴﻨﺎت اﻟﺼﺮاف اﻵﻟﻲ‬
‫‪Audit‬‬ ‫ﺗﺪﻗﻴﻖ‪ /‬ﻣﺮاﺟﻌﺔ‬
‫‪Audit committee‬‬ ‫ﻟﺠﻨﺔ اﻟﺘﺪﻗﻴﻖ‪ /‬اﻟﻤﺮاﺟﻌﺔ‬
‫‪Audit evidence‬‬ ‫ﺑﻴﻨﺔ اﻟﺘﺪﻗﻴﻖ‪ /‬أدﻟﺔ اﻹﺛﺒﺎت‬
‫‪Audited financial statements‬‬ ‫ﻗﻮاﺋﻢ ﻣﺎﻟﻴﺔ ﻣﺪﻗﻘﺔ‪ /‬ﻣﺮاﺟﻌﺔ‬
‫‪Auditing and accounting fees‬‬ ‫أﺗﻌﺎب اﻟﻤﺤﺎﺳﺒﺔ واﻟﺘﺪﻗﻴﻖ‪ /‬اﻟﻤﺮاﺟﻌﺔ‬
‫‪Auditing standards‬‬ ‫ﻣﻌﺎﻳﻴﺮ اﻟﺘﺪﻗﻴﻖ‪ /‬اﻟﻤﺮاﺟﻌﺔ‬
‫‪Auditor‬‬ ‫ﻣﺪﻗﻖ‪ /‬ﻣﺮاﺟﻊ ﺣﺴﺎﺑﺎت‬
‫‪Average cost of funds, average cost of debt‬‬ ‫ﻣﺘﻮﺳﻂ ﺗﻜﻠﻔﺔ اﻷﻣﻮال‪ ،‬ﻣﺘﻮﺳﻂ ﺗﻜﻠﻔﺔ اﻟﺪﻳﻦ‬
‫‪Average loan term‬‬ ‫ﻣﺘﻮﺳﻂ ﻋﻤﺮ‪ /‬ﻣﺪة‪ /‬ﻓﺘﺮة اﻟﻘﺮض‬
‫)‪Average outstanding balance (of loans‬‬ ‫ﻣﺘﻮﺳﻂ اﻟﺮﺻﻴﺪ اﻟﻘﺎﺋﻢ )ﻟﻠﻘﺮوض)‬
‫)‪Average remaining life of initial assets (years‬‬ ‫ﻣﺘﻮﺳﻂ اﻟﻌﻤﺮ اﻟﻤﺘﺒﻘﻲ ﻟﻠﻤﻮﺟﻮدات اﻻﺑﺘﺪاﺋﻴﺔ( ﺳﻨﻮات)‬

‫‪B‬‬
‫‪Back-office‬‬ ‫ﻣﻜﺘﺐ اﻟﻌﻤﻠﻴﺎت اﻟﻤﺴﺎﻧﺪة )ﻣﻜﺘﺐ اﻟﻤﺴﺎﻧﺪة )‬
‫‪Bad debt, doubtful loan, default loan‬‬ ‫دﻳﻦ رديء‪ ،‬ﻗﺮض ﻣﺸﻜﻮك ﻓﻴﻪ‪ ،‬ﻗﺮض ﻣﺘﻌﺜﺮ‬
‫‪Bad will‬‬ ‫ﺳﻤﻌﺔ‪ /‬ﺷﻬﺮة ﺳﻴﺌﺔ‬
‫‪Balance‬‬ ‫رﺻﻴﺪ‬
‫)‪Balance an account (to‬‬ ‫رﺻﻴﺪ ﺣﺴﺎب )ل )‬
‫‪Balance on account‬‬ ‫رﺻﻴﺪ ﻋﻠﻰ اﻟﺤﺴﺎب‬
‫‪Balance sheet‬‬ ‫اﻟﻤﻴﺰاﻧﻴﺔ اﻟﻌﻤﻮﻣﻴﺔ‬
‫‪Balance sheet account‬‬ ‫ﺣﺴﺎب ﻣﻴﺰاﻧﻴﺔ ﻋﻤﻮﻣﻴﺔ‬
‫‪Balance sheet ratio‬‬ ‫ﻧﺴﺒﺔ ﻣﻴﺰاﻧﻴﺔ ﻋﻤﻮﻣﻴﺔ‬
‫‪Balanced accounts‬‬ ‫ﺣﺴﺎﺑﺎت ﻣﺘﻮازﻧﺔ‬
‫‪Balancing subsidy‬‬ ‫إﻋﺎﻧﺔ ﻣﺎﻟﻴﺔ ﻣﻮازﻧﺔ)ﻟﺘﻐﻄﻴﺔ اﻟﻌﺠﺰ )‬
‫‪Bank and investment income‬‬ ‫دﺧﻞ ﻣﻦ اﻻﺳﺘﺜﻤﺎر واﻟﻮداﺋﻊ اﻟﺒﻨﻜﻴﺔ‬
‫‪Bank book‬‬ ‫دﻓﺘﺮ اﻟﺒﻨﻚ‬
‫‪Bank charges, bank commissions and fees‬‬ ‫ﻋﻤﻮﻟﺔ ﺑﻨﻜﻴﺔ‪ / ،‬رﺳﻮم وﻋﻤﻮﻻت ﻣﺼﺮﻓﻴﺔ‪/‬ﺑﻨﻜﻴﺔ‬
‫‪Bank current account‬‬ ‫ﺣﺴﺎب ﺑﻨﻚ‪ /‬ﻣﺼﺮﻓﻲ ﺟﺎري‬
‫‪Bank interest‬‬ ‫ﻓﺎﺋﺪة ﺑﻨﻜﻴﺔ‪ /‬ﻣﺼﺮﻓﻴﺔ‬
‫‪Bank rate‬‬ ‫ﻧﺴﺒﺔ ﺑﻨﻜﻴﺔ‪ /‬ﻣﺼﺮﻓﻴﺔ‬
‫‪Bank reconciliation‬‬ ‫ﺗﺴﻮﻳﺔ ﺣﺴﺎب اﻟﺒﻨﻚ‬
‫‪Bank reconciliation procedure‬‬ ‫إﺟﺮاء ﺗﺴﻮﻳﺔ ﺑﻨﻜﻴﺔ‪ /‬ﻣﺼﺮﻓﻴﺔ‬
‫‪Bank statement‬‬ ‫آﺸﻒ ﺣﺴﺎب ﺑﻨﻜﻲ‪ /‬ﻣﺼﺮﻓﻲ‬
‫‪Bank supervision‬‬ ‫إﺷﺮاف ﺑﻨﻜﻲ‬
‫‪Bank supervisions, banking authorities‬‬ ‫إﺷﺮاف ﺑﻨﻜﻲ‪ ،‬ﺳﻠﻄﺎت ﻣﺮاﻗﺒﺔ اﻟﺒﻨﻮك و اﻹﺷﺮاف ﻋﻠﻴﻬﺎ ‪.‬‬
‫‪Base, baseline cost‬‬ ‫أﺳﺎس‪ ،‬ﺗﻜﻠﻔﺔ أﺳﺎﺳﻴﺔ‬
‫‪Benchmarks‬‬ ‫اﻟﻌﻼﻣﺎت اﻟﻬﺎدﻳﺔ ) اﻷرﻗﺎم و اﻟﻤﺘﻮﺳﻄﺎت‪/‬اﻟﻤﻌﺪﻻت‬
‫اﻟﻌﺎﻟﻤﻴﺔ )‬
‫‪Benefits‬‬ ‫ﻋﻮاﺋﺪ‬
‫‪Benefit statement‬‬ ‫ﺑﻴﺎن اﻟﻔﺎﺋﺪة‪/‬اﻟﻤﻨﻔﻌﺔ‬
‫‪Bidding‬‬ ‫ﺗﻘﺪﻳﻢ ﻋﻄﺎء‬
‫‪Bill of exchange‬‬ ‫ﻓﺎﺗﻮرة‪ /‬آﻤﺒﻴﺎﻟﺔ‬
‫‪Body corporate, corporate body‬‬ ‫ﺟﺴﻢ اﻟﺸﺮآﺔ‪ /‬اﻟﻤﺆﺳﺴﺔ‬
‫‪Book value‬‬ ‫اﻟﻘﻴﻤﺔ اﻟﺪﻓﺘﺮﻳﺔ‬
‫‪Book keeper‬‬ ‫ﻣﺎﺳﻚ اﻟﺪﻓﺎﺗﺮ‬
‫‪Book keeper's entry‬‬ ‫ﻗﻴﺪ ﻣﺎﺳﻚ اﻟﺪﻓﺎﺗﺮ‬
‫‪Book -keeping‬‬ ‫ﻣﺴﻚ دﻓﺎﺗﺮ‬
‫‪Borrower‬‬ ‫ﻣﻘﺘﺮض‬
‫‪Borrower in default‬‬ ‫ﻣﻘﺘﺮض ﻣﺘﻌﺜﺮ‬
‫‪Borrowing capacity‬‬ ‫اﻟﻘﺪرة ﻋﻠﻰ اﻻﻗﺘﺮاض‬
‫‪Borrowing cost‬‬ ‫آﻠﻔﺔ‪ /‬ﺗﻜﻠﻔﺔ اﻻﻗﺘﺮاض‬
‫‪Borrowing requirements‬‬ ‫ﻣﺘﻄﻠﺒﺎت اﻻﻗﺘﺮاض‬
‫‪Branch, branch office‬‬ ‫ﻓﺮع‪ ،‬ﻣﻜﺘﺐ اﻟﻔﺮع‬
‫‪Branch-level staff‬‬ ‫ﻋﺎﻣﻠﻮ‪ /‬ﻣﻮﻇﻔﻮ اﻟﻔﺮع)ﻣﻮﻇﻔﻮن ﻋﻠﻰ ﻣﺴﺘﻮى اﻟﻔﺮع)‬
‫‪Brand name‬‬ ‫اﻟﻌﻼﻣﺔ اﻟﻤﻤﻴﺰة‬
Branding ‫ ﻣﻴﺰاﻧﻴﺔ‬، ‫اﻹﻳﺮادات اﻟﻤﺴﺘﺤﻘﺔ )ﻣﺤﺎﺳﺒﺔ اﻻﺳﺘﺤﻘﺎق‬
" ‫ ﺣﺴﺎة‬،‫ﻋﻤﻮﻣﻴﺔ‬
Break even (to) ) ‫ﻧﻘﻄﺔ اﻟﺘﻌﺎدل )ل‬
Break-even analysis ‫ﺗﺤﻠﻴﻞ ﻧﻘﻄﺔ اﻟﺘﻌﺎدل‬
Break-even point ‫ﻧﻘﻄﺔ اﻟﺘﻌﺎدل‬
Bridging facility, bridging loan, bridging credit ‫أﺋﺘﻤﺎن ﺗﺠﺴﻴﺮي‬/‫ ﻗﺮض ﺗﺠﺴﻴﺮي‬/‫ﺁﻟﻴﺔ ﻟﻠﺘﺠﺴﻴﺮ‬
Budget request ‫ﻃﻠﺐ اﻟﻤﻮازﻧﺔ‬
Budget variance ‫اﻧﺤﺮاف اﻟﻤﻮازﻧﺔ‬
Budgetary aid ‫دﻋﻢ اﻟﻤﻮازﻧﺔ‬
Budgetary surplus ‫ﻓﺎﺋﺾ ﻓﻲ اﻟﻤﻮازﻧﺔ‬
Budgeted amount ‫ﻣﺒﻠﻎ ﻣﺮﺻﻮد ﻓﻲ اﻟﻤﻮازﻧﺔ‬
Buildings (balance sheet account, asset account) / ‫ ﺣﺴﺎب اﻟﻤﻮﺟﻮدات‬،‫ﻣﺒﺎﻧﻲ ) اﻟﻤﻴﺰاﻧﻴﺔ اﻟﻌﻤﻮﻣﻴﺔ‬
) ‫اﻷﺻﻮل‬
Business accounting ‫ﻣﺤﺎﺳﺒﺔ اﻟﻤﺸﺮوع‬
Business operator ‫ ﺻﺎﺣﺐ اﻟﻤﺸﺮوع‬/‫ﻣﺸﻐﻞ اﻟﻤﺸﺮوع‬
Business plan ‫ﺧﻄﺔ اﻷﻋﻤﺎل‬/‫ﺧﻄﺔ اﻟﻤﺸﺮوع‬
Business planning ‫اﻟﺘﺨﻄﻴﻂ ﻟﻸﻋﻤﺎل‬/‫اﻟﺘﺨﻄﻴﻂ ﻟﻠﻤﺸﺮوع‬
Business risk ‫اﻷﻋﻤﺎل‬/‫ﻣﺨﺎﻃﺮة اﻟﻤﺸﺮوع‬

C
Calculation of reserve ‫اﺣﺘﺴﺎب اﻻﺣﺘﻴﺎﻃﻲ‬
CAMEL ( Capital Adequacy-Asset quality- ‫ إدارة اﻷرﺑﺎح‬،‫ ﻧﻮﻋﻴﺔ اﻷﺻﻮل‬/‫ ﺟﻮدة‬،‫(آﻔﺎﻳﺔ رأس اﻟﻤﺎل‬
Management-Earnings Liquidity) ) ‫واﻟﺴﻴﻮﻟﺔ‬
Cancelled debt ‫دﻳﻦ ﻣﻠﻐﻰ‬
Capacity to reimburse, ability to reimburse, to ‫ إﻋﺎدة دﻓﻊ‬،‫ اﻟﺘﺴﺪﻳﺪ‬/‫اﻟﻘﺪرة ﻋﻠﻰ اﻟﺴﺪاد‬
repay
Capital adequacy ‫آﻔﺎﻳﺔ رأس اﻟﻤﺎل‬
Capital adequacy report ‫ﺗﻘﺮﻳﺮ آﻔﺎﻳﺔ رأس اﻟﻤﺎل‬
Capital asset(s), fixed asset(s), permanent ‫ أﺻﻞ‬،‫ أﺻﻞ داﺋﻢ‬،‫ أﺻﻞ ﺛﺎﺑﺖ‬،‫أﺻﻞ) أﺻﻮل( رأﺳﻤﺎﻟﻲ‬
asset(s), tangible asset(s) ‫ﻣﻠﻤﻮس‬
Capital cost allowance ‫ﻣﺨﺼﺼﺎت ﺗﻜﻠﻔﺔ رأس اﻟﻤﺎل‬
Capital equipment, capital goods ‫ ﺳﻠﻊ رأﺳﻤﺎﻟﻴﺔ‬،‫ﻣﻌﺪات رأﺳﻤﺎﻟﻴﺔ‬
Capital expenditure ‫ﻣﺼﺎرﻳﻒ رأﺳﻤﺎﻟﻴﺔ‬
Capital formation ‫ﺗﻜﻮﻳﻦ رأس اﻟﻤﺎل‬
Capital gain ‫أرﺑﺎح رأﺳﻤﺎﻟﻴﺔ‬
‫‪Capital goods, capital equipment‬‬
‫‪Capital grant‬‬
‫‪Capital lease‬‬
‫‪Capital requirements‬‬
‫)‪Capitalisation (US: capitalization‬‬
‫)‪Capitalization rate (US: capitalization rate‬‬
‫)‪Capitalize (to) (US: capitalize‬‬
‫‪Cash (in) flow from operations‬‬
‫‪Cash account‬‬
‫‪Cash accounting‬‬
‫‪Cash advance‬‬
‫‪Cash and due from banks‬‬
‫‪Cash and equivalents, cash and near-cash‬‬
‫)‪Cash assets, cash (balance sheet, asset account‬‬
‫‪Cash balance‬‬
‫‪Cash banks, cash due from banks, cash in banks‬‬
‫‪Cash book, cash journal‬‬
‫‪Cash box‬‬
‫‪Cash budget‬‬
‫‪Cash count, cash control‬‬
‫‪Cash credit‬‬
‫‪Cash deficit‬‬
‫‪Cash deposit, demand deposit, sight deposit‬‬
‫‪Cash disbursements journal‬‬
‫‪Cash donation, cash grant, cash subsidies‬‬
‫‪Cash equivalent‬‬
‫‪Cash flow analysis‬‬
‫‪Cash grant, cash subsidies, cash donation‬‬
‫‪Cash in bank and near cash‬‬
‫‪Cash in banks, cash banks, cash due from banks‬‬
‫‪Cash in hand, cash on hand‬‬
‫‪Cash in vault‬‬
‫ﺳﻠﻊ رأﺳﻤﺎﻟﻴﺔ‪ ،‬ﻣﻌﺪات رأﺳﻤﺎﻟﻴﺔ‬
‫ﻣﻨﺤﺔ رأﺳﻤﺎﻟﻴﺔ‬
‫ﻋﻘﺪ اﺳﺘﺌﺠﺎر رأﺳﻤﺎﻟﻲ‬
‫ﻣﺘﻄﻠﺒﺎت رأس اﻟﻤﺎل‬
‫أﻟﺮﺳﻤﻠﺔ‪ /‬ﺗﺤﻮﻳﻞ إﻟﻰ رأس ﻣﺎل ) رﺳﻤﻠﺔ )‬
‫ﻣﻌﺪل اﻟﺘﻜﻮﻳﻦ اﻟﺮأﺳﻤﺎﻟﻲ )اﻟﺮﺳﻤﻠﺔ )‬
‫ﻳﺮﺳﻤﻞ‪ /‬ﻳﺤﻮل إﻟﻰ رأس ﻣﺎل ) ﻳﺮﺳﻤﻞ )‬
‫اﻟﻨﻘﺪ اﻟﻤﺘﺪﻓﻖ‪ /‬اﻟﻮارد ﻣﻦ اﻟﻌﻤﻠﻴﺎت‬
‫ﺣﺴﺎب اﻟﻨﻘﺪﻳﺔ‪ /‬اﻟﺼﻨﺪوق‬
‫ﻣﺤﺎﺳﺒﺔ ﻋﻠﻰ أﺳﺎس اﻟﻨﻘﺪﻳﺔ‬
‫ﺳﻠﻔﺔ ﻧﻘﺪﻳﺔ ‪ /‬ﺳﻠﻔﺔ ﻧﻘﺪﻳﺔ ﻣﻘﺪﻣﺔ‬
‫اﻟﻨﻘﺪ واﻟﻤﺴﺘﺤﻖ ﻣﻦ اﻟﺒﻨﻚ‬
‫اﻟﻨﻘﺪ وﻣﺎ ﻳﻌﺎدﻟﻪ‪ ،‬اﻟﻨﻘﺪ واﻟﻘﺮﻳﺐ ﻣﻦ اﻟﺘﺤﻮل إﻟﻰ ﻧﻘﺪ‬
‫ﻣﻮﺟﻮدات ﻧﻘﺪﻳﺔ‪ ،‬ﻧﻘﺪ ) اﻟﻤﻴﺰاﻧﻴﺔ اﻟﻌﻤﻮﻣﻴﺔ‪ ،‬ﺣﺴﺎب‬
‫اﻟﻤﻮﺟﻮدات ‪/‬اﻷﺻﻮل)‪،‬‬
‫رﺻﻴﺪ اﻟﻨﻘﺪ‬
‫ﺑﻨﻮك ﻧﻘﺪﻳﺔ‪ ،‬اﻟﻨﻘﺪ اﻟﻤﺴﺘﺤﻖ ﻣﻦ اﻟﺒﻨﻚ‪ ،‬اﻟﻨﻘﺪ ﻓﻲ اﻟﺒﻨﻚ‬
‫دﻓﺘﺮ اﻟﺼﻨﺪوق‪ /‬ﻳﻮﻣﻴﺔ اﻟﺼﻨﺪوق اﻟﻨﻘﺪي‬
‫ﺻﻨﺪوق اﻟﻨﻘﺪ‪ /‬اﻟﺨﺰﻳﻨﺔ‪ /‬اﻟﺼﻨﺪوق‬
‫اﻟﻤﻮازﺗﺔ اﻟﻨﻘﺪﻳﺔ‬
‫ﺟﺮد اﻟﻨﻘﺪ‪ ،‬اﻟﺮﻗﺎﺑﺔ ﻋﻠﻰ اﻟﻨﻘﺪ‬
‫دﻳﻦ ﻧﻘﺪي‪ /‬ﻗﺮض ﻧﻘﺪي‬
‫ﻋﺠﺰ ﻓﻲ اﻟﻨﻘﺪ‬
‫ودﻳﻌﺔ ﻧﻘﺪﻳﺔ‪ ،‬ودﻳﻌﺔ اﻟﻄﻠﺐ‪ ،‬ودﻳﻌﺔ ﺗﺤﺖ اﻟﻄﻠﺐ‬
‫ﻳﻮﻣﻴﺔ اﻟﺼﺮف اﻟﻨﻘﺪي‪/‬اﻟﺪﻓﻌﺎت اﻟﻨﻘﺪﻳﺔ‬
‫ﻣﻨﺤﺔ ﻧﻘﺪﻳﺔ‪ ،‬إﻋﺎﻧﺔ ﻧﻘﺪﻳﺔ‪ /‬دﻋﻢ ﻧﻘﺪي‬
‫ﻣﻌﺎدل‪ /‬ﻣﻜﺎﻓﺊ ﻧﻘﺪي‬
‫ﺗﺤﻠﻴﻞ اﻟﺘﺪﻓﻖ اﻟﻨﻘﺪي‬
‫ﻣﻨﺤﺔ ﻧﻘﺪﻳﺔ‪ ،‬إﻋﺎﻧﺔ ﻧﻘﺪﻳﺔ‬
‫اﻟﻨﻘﺪ ﻓﻲ اﻟﺒﻨﻚ وﻣﺎ ﻳﻘﺎرب )ﻳﺸﺒﻪ( اﻟﻨﻘﺪ اﻟﻨﻘﺪ ﻓﻲ اﻟﺒﻨﻮك‪،‬‬
‫اﻟﻨﻘﺪ اﻟﻤﺴﺘﺤﻖ ﻣﻦ اﻟﺒﻨﻚ‬
‫اﻟﻨﻘﺪ ﻓﻲ اﻟﺒﻨﻮك‪ ،‬ﺑﻨﻮك ﻧﻘﺪﻳﺔ‪ ،‬اﻟﻨﻘﺪ اﻟﻤﺴﺘﺤﻖ ﻣﻦ اﻟﺒﻨﻚ‬
‫اﻟﻨﻘﺪ ﻓﻲ اﻟﻴﺪ‪ ،‬اﻟﻨﻘﺪ ﻓﻲ اﻟﻴﺪ‬
‫اﻟﻨﻘﺪ اﻟﻤﺤﺼﻦ ﻓﻲ اﻟﺨﺰﻧﺔ‬
‫‪Cash inflow‬‬ ‫اﻟﺘﺪﻓﻖ اﻟﻨﻘﺪي اﻟﻮارد )اﻟﻨﻘﺪ اﻟﻮارد‪ /‬اﻟﻤﻘﺒﻮض )‬
‫‪Cash input‬‬ ‫ﻣﺪﺧﻞ ﻧﻘﺪي‬
‫‪Cash journal, cash book‬‬ ‫ﻳﻮﻣﻴﺔ اﻟﻨﻘﺪﻳﺔ‪،‬دﻓﺘﺮ اﻟﻨﻘﺪﻳﺔ‬
‫‪Cash management‬‬ ‫إدارة اﻟﻨﻘﺪ‬
‫‪Cash on hand‬‬ ‫اﻟﻨﻘﺪ ﻓﻲ اﻟﻴﺪ‬
‫‪Cash outflow‬‬ ‫اﻟﻨﻘﺪ اﻟﺼﺎدر‪ /‬اﻟﻤﺪﻓﻮع‬
‫‪Cash outlay, cash expense‬‬ ‫ﻧﻔﻘﺔ ﻧﻘﺪﻳﺔ‪ ،‬ﻣﺼﺮوف ﻧﻘﺪي‬
‫‪Cash pattern‬‬ ‫ﻧﻤﻂ‪ /‬أﺳﻠﻮب اﻧﺴﻴﺎب اﻟﻨﻘﺪﻳﺔ‬
‫‪Cash payment‬‬ ‫دﻓﻌﺔ ﻧﻘﺪﻳﺔ‬
‫‪Cash position‬‬ ‫وﺿﻊ اﻟﻨﻘﺪ‬
‫‪Cash projection, cash flow projection‬‬ ‫ﺗﻮﻗﻌﺎت اﻟﻨﻘﺪﻳﺔ‪،‬إﺳﻘﺎﻃﺎت‪ /‬ﺗﻮﻗﻊ اﻟﺘﺪﻓﻖ اﻟﻨﻘﺪي‬
‫‪Cash receipt journal‬‬ ‫ﻳﻮﻣﻴﺔ ﻣﻘﺒﻮﺿﺎت اﻟﻨﻘﺪﻳﺔ‬
‫‪Cash suspense account‬‬ ‫ﺣﺴﺎب اﻟﻨﻘﺪ اﻟﻤﻌﻠﻖ )اﻟﻤﻮﻗﻮف ﻣﺆﻗﺘًﺎ )‬
‫‪Cash, cash assets‬‬ ‫ﻧﻘﺪ‪ ،‬ﻣﻮﺟﻮدات ﻧﻘﺪﻳﺔ‬
‫‪Cash flow‬‬ ‫ﺗﺪﻓﻖ ﻧﻘﺪي‬
‫‪Cash flow after investment‬‬ ‫اﻟﺘﺪﻓﻖ اﻟﻨﻘﺪي ﺑﻌﺪ اﻻﺳﺘﺜﻤﺎر‬
‫‪Cash flow projection, cash projection‬‬ ‫اﺳﻘﺎﻃﺎت ‪/‬ﺗﻮﻗﻌﺎت اﻟﺘﺪﻓﻖ اﻟﻨﻘﺪي‪،‬اﺳﻘﺎﻃﺎت ﺗﻮﻗﻌﺎت اﻟﻨﻘﺪﻳﺔ‬
‫‪Cash flow review‬‬ ‫ﻣﺮاﺟﻌﺔ اﻟﺘﺪﻓﻖ اﻟﻨﻘﺪي‬
‫‪Cash flow statement, statement of change in‬‬ ‫ﺑﻴﺎن‪ /‬ﻗﺎﺋﻤﺔ اﻟﺘﺪﻓﻖ اﻟﻨﻘﺪي‪ ،‬ﺑﻴﺎن اﻟﺘﻐﻴﺮ ﻓﻲ اﻟﻮﺿﻊ اﻟﻤﺎﻟﻲ‪،‬‬
‫‪financial position, change in financial position‬‬ ‫اﻟﺘﻐﻴﺮ ﻓﻲ اﻟﻮﺿﻊ اﻟﻤﺎﻟﻲ‬
‫‪Cash Mobility Mapping‬‬ ‫رﺳﻢ ﺧﺮاﺋﻂ ﻟﺤﺮآﺔ اﻟﻨﻘﺪ‬
‫‪Cashier‬‬ ‫أﻣﻴﻦ اﻟﺼﻨﺪوق‬
‫‪Central bank‬‬ ‫ﺑﻨﻚ ﻣﺮآﺰي‬
‫)‪Certify (to) (financial statement) (audit‬‬ ‫ﺷﻬﺎدة )ل( اﻟﺒﻴﺎﻧﺎت‪ /‬اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟﻴﺔ ) اﻟﺘﺪﻗﻴﻖ )‬
‫)‪Chains (credit‬‬ ‫ﺳﻠﺴﻠﺔ ) اﺋﺘﻤﺎن‪ /‬إﻗﺮاض )‬
‫‪Change in equity position‬‬ ‫اﻟﺘﻐﻴﺮ ﻓﻲ وﺿﻊ ﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ‬
‫‪Change in working capital‬‬ ‫اﻟﺘﻐﻴﺮ ﻓﻲ رأس اﻟﻤﺎل اﻟﻌﺎﻣﻞ‬
‫‪Change in financial position, statement of‬‬ ‫اﻟﺘﻐﻴﺮ ﻓﻲ اﻟﻮﺿﻊ اﻟﻤﺎﻟﻲ‪ ،‬ﻗﺎﺋﻤﺔ اﻟﺘﻐﻴﺮ ﻓﻲ اﻟﻤﺮآﺰ اﻟﻤﺎﻟﻲ‪،‬‬
‫‪changes in financial position, cash flow‬‬ ‫ﻗﻮاﺋﻢ اﻟﺘﺪﻓﻖ اﻟﻨﻘﺪي‬
‫‪statements‬‬
‫‪Character-based lending‬‬ ‫اﻹﻗﺮاض اﻟﻘﺎﺋﻢ ﻋﻠﻰ اﻷهﻠﻴﺔ اﻟﺸﺨﺼﻴﺔ‬
‫‪Charts of account‬‬ ‫دﻟﻴﻞ اﻟﺤﺴﺎﺑﺎت‪ /‬ﺟﺪول اﻟﺤﺴﺎﺑﺎت‪/‬هﻴﻜﻠﻴﺔ‪/‬ﺧﺮﻳﻄﺔ‬
‫اﻟﺤﺴﺎﺑﺎت‬
‫‪Checking account‬‬ ‫ﺣﺴﺎب ﺟﺎري‬
‫‪Checks and balances‬‬ ‫ﺿﻮاﺑﻂ وﺗﻮازﻧﺎت رﻗﺎﺑﻴﺔ‬
‫‪Chief accountant‬‬ ‫ﻣﺤﺎﺳﺐ رﺋﻴﺴﻲ‪ /‬رﺋﻴﺲ اﻟﻤﺤﺎﺳﺒﻴﻦ‬
‫‪Chief financial officer‬‬ ‫ﻣﺴﺆول ﻣﺎﻟﻲ رﺋﻴﺴﻲ )ﻣﺪﻳﺮ اﻟﺤﺴﺎﺑﺎت‪ /‬ﻣﺎﻟﻲ )‬
‫‪Citizen Self Help Society‬‬ ‫ﺟﻤﻌﻴﺔ اﻟﻤﻮاﻃﻦ ﻟﻠﻤﺴﺎﻋﺪة اﻟﺬاﺗﻴﺔ‬
‫)‪Clear an account (to‬‬ ‫ﺗﺴﻮﻳﺔ ﺣﺴﺎب‬
‫‪Clearinghouse‬‬ ‫ﻏﺮﻓﺔ اﻟﻤﻘﺎﺻﺔ‬
‫‪Client household surveys‬‬ ‫ﻣﺴﻮﺣﺎت ﻟﻤﻨﺎزل ‪ُ /‬أﺳَﺮ اﻟﻌﻤﻼء‬
‫‪Client impact tracking system‬‬ ‫ﻧﻈﺎم ﻣﺘﺎﺑﻌﺔ اﻷﺛﺮ ﻋﻠﻰ اﻟﺰﺑﺎﺋﻦ )اﻟﻌﻤﻼء )‬
‫‪Client outreach‬‬ ‫اﻟﻮﺻﻮل ﻟﻠﺰﺑﺎﺋﻦ )اﻟﻌﻤﻼء)‬
‫‪Client retention rate‬‬ ‫ﻣﻌﺪل اﻻﺣﺘﻔﺎظ ﺑﺎﻟﺰﺑﺎﺋﻦ )اﻟﻌﻤﻼء )‬
‫‪Client screening‬‬ ‫ﻓﺮز اﻟﺰﺑﺎﺋﻦ )اﻟﻌﻤﻼء )‬
‫‪Closing balance, balance carried forward‬‬ ‫رﺻﻴﺪ ﺧﺘﺎﻣﻲ‪ ،‬اﻟﺮﺻﻴﺪ اﻟﻤﻨﻘﻮل )اﻟﻤﺪوَّر )‬
‫‪Closing cost‬‬ ‫اﻟﺘﻜﻠﻔﺔ اﻟﺨﺘﺎﻣﻴﺔ‬
‫‪Collateral‬‬ ‫ﺿﻤﺎﻧﺎت‪/‬رهﻦ‬
‫‪Collateral savings‬‬ ‫إدﺧﺎرات‪ /‬ﺗﻮﻓﻴﺮات ﺗﺴﺘﺨﺪم آﺮهﻦ‪/‬ﺿﻤﺎن‬
‫‪Collateral substitute‬‬ ‫ﺑﺪاﺋﻞ اﻟﻀﻤﺎن‪/‬اﻟﺮهﻦ‬
‫‪Combined cost of funds‬‬ ‫اﻟﺘﻜﻠﻔﺔ اﻟﻤﺸﺘﺮآﺔ‪/‬اﻟﻤﺮآﺒﺔ ﻟﻠﺘﻤﻮﻳﻞ‬
‫‪Commercial funding‬‬ ‫ﺗﻤﻮﻳﻞ ﺗﺠﺎري‬
‫‪Commercial loan‬‬ ‫ﻗﺮض ﺗﺠﺎري‬
‫‪Commercial paper‬‬ ‫ورﻗﺔ ﺗﺠﺎرﻳﺔ ﻗﺎﺑﻠﺔ ﻟﻠﺘﺪاول‬
‫‪Commission‬‬ ‫ﻋﻤﻮﻟﺔ‬
‫)‪Commission an audit (to‬‬ ‫ﻋﻤﻮﻟﺔ اﻟﺘﺪﻗﻴﻖ )ل( )اﻟﻤﺮاﺟﻌﺔ)‬
‫‪Commissions and fees‬‬ ‫اﻟﻌﻤﻮﻻت واﻟﺮﺳﻮم‬
‫‪Common stockholder equity, owners equity,‬‬ ‫ﺣﻘﻮق اﻟﻤﺴﺎهﻤﻴﻦ اﻟﻌﺎدﻳﻴﻦ‪ ،‬ﺣﻘﻮق اﻟﻤﺎﻟﻜﻴﻦ‪ ،‬رأس ﻣﺎل‬
‫‪shareholder's capital, shareholder's equity, share‬‬ ‫اﻟﻤﺴﺎهﻤﻴﻦ‪،‬ﺣﻘﻮق ﻣﻠﻜﻴﺔ اﻟﻤﺴﺎهﻤﻴﻦ ‪،‬أﻣﻮال اﻟﻤﺴﺎهﻤﻴﻦ‬
‫‪holder's funds‬‬
‫‪Compensating balance‬‬ ‫اﻟﺮﺻﻴﺪ اﻟﺘﻌﻮﻳﻀﻲ‪.‬‬

‫‪Compound interest‬‬ ‫ﻓﺎﺋﺪة ﻣﺮآﺒﺔ‬

‫‪Compound rate growth‬‬ ‫ﻣﻌﺪل اﻟﻨﻤﻮ اﻟﻤﺘﺮاآﻢ )اﻟﺘﺮاآﻤﻲ(‪/‬ﻧﻤﻮ اﻟﻔﺎﺋﺪة اﻟﻤﺮآﺒﺔ‬
‫‪Compound interest rate‬‬ ‫ﺳﻌﺮ اﻟﻔﺎﺋﺪة اﻟﺘﺮاآﻤﻲ‪ /‬ﻣﻌﺪل اﻟﻔﺎﺋﺪة اﻟﻤﺮآﺒﺔ‬
‫‪Comprehensive planning‬‬ ‫ﺗﺨﻄﻴﻂ ﺷﺎﻣﻞ‬
‫‪Compulsory savings, forced savings‬‬ ‫إدﺧﺎر‪ /‬ﺗﻮﻓﻴﺮ إﻟﺰاﻣﻲ‪ ،‬إدﺧﺎر‪ /‬ﺗﻮﻓﻴﺮ إﺟﺒﺎري‬
‫‪Concessional debt‬‬ ‫دﻳﻮن اﻣﺘﻴﺎزﻳﺔ ادﺧﺎل زر‬
‫‪Concessional loan‬‬ ‫ﻗﺮض ذو اﻣﺘﻴﺎرزات ﻣﺤﺪدة‬
Conservative principle ‫ﻣﺒﺪأ اﻟﺘﺤﻔﻆ‬
Consolidate maturities (to) ‫اﺳﺘﺤﻘﺎﻗﺎت ﻣﺠﻤﻌﺔ‬
Consolidated balance sheet ‫ ﻣﺪﻣﺠﺔ‬/‫ﻣﻴﺰاﻧﻴﺔ ﻋﻤﻮﻣﻴﺔ ﻣﻮﺣﺪة‬
Consolidated financial statement ‫ ﻣﺪﻣﺠﺔ‬/‫ ﻗﻮاﺋﻢ ﻣﺎﻟﻴﺔ ﻣﻮﺣﺪة‬/‫ﺑﻴﺎﻧﺎت‬
Consolidated income statement ‫ ﻣﺪﻣﺠﺔ‬/‫ ﻗﻮاﺋﻢ دﺧﻞ ﻣﻮﺣﺪة‬/‫ﺑﻴﺎﻧﺎت‬
Consolidated profit (loss) ‫ ﻣﺪﻣﺞ‬/‫رﺑﺢ )ﺧﺴﺎرة( ﻣﻮﺣﺪة‬
Constant currency terms ‫اﺗﻔﺎق ﻋﻠﻰ ﺳﻌﺮ ﻋﻤﻠﺔ ﺛﺎﺑﺖ‬
Consumer credit ‫ﻗﺮض اﺳﺘﻬﻼآﻲ‬
Contingent reserve ‫اﺣﺘﻴﺎط اﻟﻄﻮارئ‬
Contractual loan term ‫ﺷﺮوط اﻟﺘﻌﺎﻗﺪ ﻟﻠﻘﺮض‬
Contribution margin ‫اﻟﺘﻜﻠﻔﺔ اﻟﻤﺘﻐﻴﺮة‬-‫هﺎﻣﺶ اﻟﻤﺴﺎهﻤﺔ= ﺳﻌﺮ اﻟﺒﻴﻊ‬
Control environment ‫ ﺑﻴﺌﺔ اﻟﺮﻗﺎﺑﺔ‬/‫ﺑﻴﺌﺔ اﻟﻤﺮاﻗﺒﺔ‬
Controller (US : comptroller) ‫اﻟﻤﺮاﻗﺐ‬
Controlling ‫اﻟﻤﺮاﻗﺒﺔ‬
Core expenditures ‫ﻧﻔﻘﺎت أﺳﺎﺳﻴﺔ‬
Corporate body, institution, body corporate ‫ ﻣﺆﺳﺴﺔ‬،‫ﺟﺴﻢ اﻟﺸﺮآﺔ‬
Corporate Branding ‫اﻟﺘﻤﻴﻴﺰ اﻟﺴﻠﻌﻲ ﻟﻠﺸﺮآﺔ‬
Cosigner )‫اﻟﻤﻮﻗِّﻊ اﻟﺜﺎﻧﻲ )اﻟﻜﻔﻴﻞ‬
Cost accounting ‫ﻣﺤﺎﺳﺒﺔ اﻟﺘﻜﺎﻟﻴﻒ‬
Cost allocation ‫ اﻟﺘﺨﺼﻴﺺ‬/‫ﺗﺤﻤﻴﻞ اﻟﺘﻜﺎﻟﻴﻒ‬
Cost center ‫ﻣﺮآﺰ اﻟﺘﻜﻠﻔﺔ‬
Cost containment ‫اﺣﺘﻮاء اﻟﺘﻜﻠﻔﺔ‬
Cost control ‫ﺿﺒﻂ اﻟﺘﻜﻠﻔﺔ‬
Cost efficiency ‫ﻓﻌﺎﻟﻴﺔ اﻟﺘﻜﻠﻔﺔ‬/‫آﻔﺎﺋﺔ‬
Cost estimate ‫ﺗﻘﺪﻳﺮ اﻟﺘﻜﻠﻔﺔ‬
Cost of capital ‫ ﺗﻜﻠﻔﺔ رأس اﻟﻤﺎل‬/‫آﻠﻔﺔ‬
Cost of debt ‫اﻟﺪﻳﻦ‬/‫ ﺗﻜﻠﻔﺔ اﻟﻤﺪﻳﻮﻧﻴﺔ‬/‫آﻠﻔﺔ‬
Cost of funds ‫ﺗﻜﻠﻔﺔ اﻟﺘﻤﻮﻳﻞ‬
Cost of operations ‫ﺗﻜﻠﻔﺔ اﻟﻌﻤﻠﻴﺎت‬
Cost of portfolio administration ‫ﺗﻜﻠﻔﺔ إدارة اﻟﻤﺤﻔﻈﺔ‬
Cost per $ (or unit of money) lent ‫ﺗﻜﻠﻔﺔ آﻞ دوﻻر )وﺣﺪة ﻣﺎﻟﻴﺔ( ﺗﻢ إﻗﺮاﺿﻪ‬
Cost per loan made ‫ ﺗﻜﻠﻔﺔ اﻟﻘﺮض‬/‫آﻠﻔﺔ آﻞ ﻗﺮض‬
Cost ratio, cost structure ‫ هﻴﻜﻞ اﻟﺘﻜﻠﻔﺔ‬،‫ﻧﺴﺒﺔ اﻟﺘﻜﻠﻔﺔ‬
Cost recovery ‫اﺳﺘﺮداد اﻟﺘﻜﻠﻔﺔ‬/‫ﺗﻐﻄﻴﺔ‬
‫‪Cost sharing‬‬ ‫اﻟﺘﺸﺎرك ﻓﻲ اﻟﺘﻜﺎﻟﻴﻒ‬
‫‪Cost structure, cost ratio‬‬ ‫هﻴﻜﻞ اﻟﺘﻜﻠﻔﺔ‪ ،‬ﻧﺴﺒﺔ اﻟﺘﻜﻠﻔﺔ‬
‫‪Cost-benefit analysis‬‬ ‫ﺗﺤﻠﻴﻞ اﻟﻤﻨﻔﻌﺔ ‪ -‬اﻟﺘﻜﻠﻔﺔ‬
‫‪Cost-effective‬‬ ‫ﺗﻜﻠﻔﺔ ﻓﻌﺎﻟﺔ‬
‫‪Cost-effectiveness‬‬ ‫ﻓﻌﺎﻟﻴﺔ اﻟﺘﻜﻠﻔﺔ‬
‫‪Costing‬‬ ‫اﺣﺘﺴﺎب اﻟﺘﻜﺎﻟﻴﻒ‬
‫‪Cost-volume-profit analysis‬‬ ‫ﺗﺤﻠﻴﻞ اﻟﺘﻜﻠﻔﺔ‪ -‬اﻟﺮﺑﺢ‪-‬اﻟﺤﺠﻢ‬
‫)‪Coverage ratio, coverage rate (loans‬‬ ‫ﻧﺴﺒﺔ اﻟﺘﻐﻄﻴﺔ‪ ،‬ﻣﻌﺪل اﻟﺘﻐﻄﻴﺔ )ﻗﺮوض)‬
‫‪Credit availability‬‬ ‫ﺗﻮﻓﺮ اﻻﺋﺘﻤﺎن‬
‫‪Credit balance‬‬ ‫رﺻﻴﺪ اﻻﺋﺘﻤﺎن‬
‫‪Credit bureau, credit information bureau‬‬ ‫ﻣﺠﻠﺲ اﻻﺋﺘﻤﺎن‪ ،‬هﻴﺌﺔ اﻻﺳﺘﻌﻼم اﻻﺋﺘﻤﺎﻧﻲ‬
‫‪Credit ceiling, credit limit‬‬ ‫ﺳﻘﻒ اﻻﺋﺘﻤﺎن‪ ،‬ﺣﺪود اﻻﺋﺘﻤﺎن‬
‫‪Credit cooperative‬‬ ‫ﺗﻌﺎوﻧﻴﺔ إﻗﺮاض‪/‬إﺋﺘﻤﺎن‬
‫‪Credit delivery‬‬ ‫ﺗﻘﺪﻳﻢ ‪/‬ﻣﻨﺢ‪/‬ﺻﺮف اﻟﻘﺮوض‬
‫‪Credit delivery model‬‬ ‫ﻧﻤﻮذج ﺗﻘﺪﻳﻢ‪/‬ﻣﻨﺢ‪/‬ﺻﺮف اﻟﻘﺮوض‬
‫‪Credit facilities‬‬ ‫ﺗﺴﻬﻴﻼت اﻟﻘﺮوض‬
‫‪Credit information bureau, credit bureau‬‬ ‫ﻣﺠﻠﺲ اﻻﺋﺘﻤﺎن‪/‬اﻟﻤﺠﻠﺲ اﻟﻤﻌﻠﻮﻣﺎﺗﻲ ﻟﻼﺋﺘﻤﺎن‪/‬هﻴﺌﺔ‬
‫اﻻﺳﺘﻌﻼم اﻻﺋﺘﻤﺎﻧﻲ‬
‫‪Credit limit, credit ceiling‬‬ ‫ﺳﻘﻒ اﻻﺋﺘﻤﺎن‪ /‬ﺣﺪود اﻻﺋﺘﻤﺎن‬
‫)‪Credit manager (MFI‬‬ ‫ﻣﺪﻳﺮ اﻻﺋﺘﻤﺎن )ﻣﺆﺳﺴﺔ ﺗﻤﻮﻳﻞ أﺻﻐﺮ)‬
‫‪Credit officer, loan officer‬‬ ‫ﻣﻮﻇﻒ ﻗﺮوض‪ /‬ﻣﺴﺆول اﻹﻗﺮاض‪ /‬أﺧﺼﺎﺋﻲ اﻹﻗﺮاض‬
‫‪Credit policy‬‬ ‫ﺳﻴﺎﺳﺔ اﻻﺋﺘﻤﺎن‪ /‬اﻹﻗﺮاض‬
‫‪Credit rating‬‬ ‫ﺗﺼﻨﻴﻒ اﻻﺋﺘﻤﺎن‬
‫‪Credit rating agency‬‬ ‫وآﺎﻟﺔ ﺗﺼﻨﻴﻒ اﻻﺋﺘﻤﺎن‬
‫‪Credit risk‬‬ ‫ﻣﺨﺎﻃﺮ اﻻﺋﺘﻤﺎن‬
‫‪Credit scheme‬‬ ‫ﺑﺮﻧﺎﻣﺞ اﻻﺋﺘﻤﺎن‬
‫‪Credit to microenterprises‬‬ ‫اﻹﻗﺮاض ﻟﻠﻤﺸﺎرﻳﻊ اﻟﺼﻐﺮى‬
‫‪Credit union‬‬ ‫اﺗﺤﺎد اﺋﺘﻤﺎﻧﻲ‬
‫‪Credit-in-kind‬‬ ‫ﻗﺮوض ﻋﻴﻨﻴﺔ‬
‫‪Creditor‬‬ ‫ﻣﻘﺮض‬
‫‪Creditworthiness‬‬ ‫اﻷهﻠﻴﺔ اﻻﺋﺘﻤﺎﻧﻴﺔ‬
‫‪Creditworthy‬‬ ‫ﻣﺴﺘﺤﻖ اﻻﺋﺘﻤﺎن‬
‫)‪Critical path (PERT method‬‬ ‫ﻣﺴﺎر ﺣﺎﺳﻢ )ﻃﺮﻳﻘﺔ ﺑﻴﺮت)‬
‫‪Critical path method‬‬ ‫ﻃﺮﻳﻘﺔ اﻟﻤﺴﺎر اﻟﺤﺎﺳﻢ‬
Crop credit, seasonal credit ‫ ﻗﺮض ﻣﻮﺳﻤﻲ‬،‫ﻗﺮض اﻟﻤﺤﺼﻮل‬
Crossover discount rate, equalising (US : ‫ اﻟﻤﻌﺎدﻟﺔ‬،‫ﻣﻌﺪل اﻟﺘﺨﻔﻴﺾ اﻟﻤﺘﻘﺎﻃﻊ‬
equalizing)
Currency gap ‫ﻓﺠﻮة اﻟﻌﻤﻠﺔ‬
Currency gap ratio ‫ﻣﻌﺪل ﻓﺠﻮة اﻟﻌﻤﻠﺔ‬
Currency gap risk ‫ﻣﺨﺎﻃﺮ ﻓﺠﻮة اﻟﻌﻤﻠﺔ‬
Currency matching ‫ﻣﻄﺎﺑﻘﺔ اﻟﻌﻤﻠﺔ‬
Currency risk ‫ﻣﺨﺎﻃﺮ اﻟﻌﻤﻠﺔ‬
Current account, checking account ‫اﻟﺤﺴﺎب اﻟﺠﺎري‬
Current asset ‫ أﺻﻮل ﻣﺘﺪاوﻟﺔ‬/‫ﻣﻮﺟﻮدات‬
Current cost, replacement cost (accounting) )‫ ﺗﻜﻠﻔﺔ اﻻﺳﺘﺒﺪال ) ﻣﺤﺎﺳﺒﺔ‬،‫ﺗﻜﻠﻔﺔ ﺟﺎرﻳﺔ‬
Current debt, short-term debt ‫ دﻳﻦ ﻗﺼﻴﺮ اﻷﺟﻞ‬،‫ ﻣﺘﺪاول‬/‫دﻳﻦ ﺣﺎﻟﻲ‬
Current liabilities ‫ دﻳﻮن ﻗﺼﻴﺮة اﻷﺟﻞ‬/‫ ﺧﺼﻮم ﻣﺘﺪاوﻟﺔ‬/‫ﻣﻄﻠﻮﺑﺎت‬
Current loan ‫ﻗﺮض ﺣﺎﻟﻲ‬
Current ratio, working capital ratio (syn. de ‫ ﻣﻌﺪل رأس اﻟﻤﺎل اﻟﻌﺎﻣﻞ‬،‫ اﻟﺴﻴﻮﻟﺔ‬/‫ﻧﺴﺒﺔ ﺟﺎرﻳﺔ‬
liquidity adequacy ratio)
Current repayment rate ‫ اﻟﺘﺴﺪﻳﺪ اﻟﺤﺎﻟﻲ‬/‫ ﻧﺴﺒﺔ اﻟﺴﺪاد‬/‫ﻣﻌﺪل‬
Current terms (in) ‫اﻵﺟﺎل اﻟﺠﺎرﻳﺔ‬
Current value, (or worth), present value ‫اﻟﻘﻴﻤﺔ اﻟﺤﺎﻟﻴﺔ‬
Current year ‫اﻟﺴﻨﺔ اﻟﺤﺎﻟﻴﺔ‬
Customized system ‫ﺑﺮﻧﺎﻣﺞ ﻣﺼﻤﻢ ﺣﺴﺐ اﻟﻄﻠﺐ‬

D
Daily balancing ‫ﺗﺮﺻﻴﺪ ﻳﻮﻣﻲ‬
Database ‫ اﻟﻤﻌﻠﻮﻣﺎت‬/‫ﻗﺎﻋﺪة اﻟﺒﻴﺎﻧﺎت‬
Database software ‫ﺑﺮﻧﺎﻣﺞ ﻗﺎﻋﺪة اﻟﺒﻴﺎﻧﺎت‬
Debit balance ‫ رﺻﻴﺪ ﻣﺪﻳﻦ‬/‫رﺻﻴﺪ اﻟﻤﺪﻳﻮﻧﻴﺔ‬
Debit Card ‫ﺑﻄﺎﻗﺔ ﺧﺼﻢ‬
Debt ‫دﻳﻦ‬
Debt capacity ‫ اﻻﻗﺘﺮاض‬/‫اﻟﻘﺪرة ﻋﻠﻰ ﺗﺤﻤﻞ اﻟﻤﺪﻳﻮﻧﻴﺔ‬
Debt financing ‫ ﻋﻦ ﻃﺮﻳﻖ إﺻﺪار ﺳﻨﺪات أو اﻗﺘﺮاض‬/‫ﺗﻤﻮﻳﻞ ﺑﺎﻟﺪﻳﻦ‬
Debt maturity ‫اﺳﺘﺤﻘﺎق اﻟﺪﻳﻦ‬
Debt to equity ratio ‫ﻧﺴﺒﺔ اﻟﺪﻳﻦ إﻟﻰﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ‬
Debtor ‫ﻣﺪﻳﻦ‬
Decimal fractions ‫آﺴﻮر ﻋﺸﺮﻳﺔ‬
Declining balance method ‫ﻃﺮﻳﻘﺔ ﺣﺴﺎب اﻟﻔﺎﺋﺪة ﻋﻠﻰ أﺳﺎس اﻟﺮﺻﻴﺪ اﻟﻤﺘﻨﺎﻗﺺ‬
‫وﺗﺴﺘﻌﻤﻞ ﻟﻼهﻼك أﻳﻀ ًﺎ‬
Declining balances ‫أرﺻﺪة ﻣﺘﻨﺎﻗﺼﺔ‬
Dedicated fee ‫ اﻟﺮﺳﻢ اﻟﻤﻘﻄﻮع‬/‫اﻟﺮﺳﻢ اﻟﻤﻠﺘﺰم ﺑﻪ‬
Deductible expense ‫ ﻗﺎﺑﻞ ﻟﻠﺨﺼﻢ‬/‫ﻣﺼﺮوف ﻳﻤﻜﻦ ﺗﻨﺰﻳﻠﻪ‬
Default (situation of) )‫ﺗﻌﺜﺮ ) وﺿﻊ ل‬
Default loan, doubtful loan, bad debt )‫ دﻳﻦ ﺳﻴﺊ) ﻣﻌﺪوم‬،‫ ﻗﺮض ﻣﺸﻜﻮك ﻓﻴﻪ‬،‫ﻗﺮض ﻣﺘﻌﺜﺮ‬
Defaulter ‫ﻣﺘﻌﺜﺮ‬
Deferred charge, deferred expense (balance sheet, ،‫ ﻣﺼﺎرﻳﻒ ﻣﺆﺟﻠﺔ )اﻟﻤﻴﺰاﻧﻴﺔ اﻟﻌﻤﻮﻣﻴﺔ‬،‫ﻧﻔﻘﺎت ﻣﺆﺟﻠﺔ‬
asset account) )‫ اﻷﺻﻮل‬/‫ﺣﺴﺎب اﻟﻤﻮﺟﻮدات‬
Deferred depreciation ‫اهﻼك ﻣﺆﺟﻞ‬
Deferred income, deferred revenue (balance ‫ ﺣﺴﺎب‬،‫ إﻳﺮادات ﻣﺆﺟﻠﺔ )ﻣﻴﺰاﻧﻴﺔ ﻋﻤﻮﻣﻴﺔ‬،‫دﺧﻞ ﻣﺆﺟﻞ‬
sheet, liability account) ) ‫اﻟﻤﻄﻠﻮﺑﺎت‬
Deferred interests (balance sheet) )‫ﻓﺎﺋﺪة ﻣﺆﺟﻠﺔ) ﻣﻴﺰاﻧﻴﺔ ﻋﻤﻮﻣﻴﺔ‬
Deferred revenue, deferred income (balance ‫ ﺣﺴﺎب‬،‫ دﺧﻞ ﻣﺆﺟﻞ )اﻟﻤﻴﺰاﻧﻴﺔ اﻟﻌﻤﻮﻣﻴﺔ‬،‫إﻳﺮادات ﻣﺆﺟﻠﺔ‬
sheet, liability account) ‫اﻟﻤﻄﻠﻮﺑﺎت( ﻣﺜﻞ اﻳﺠﺎر ﻣﻘﺒﻮض ﻣﻘﺪﻣًﺎ‬
Deficiency ‫ ﻳﻨﺨﻔﺾ ل‬/‫ ﻋﺠﺰ‬/‫ﻧﻘﺺ‬
Deflate (to) ‫اﻧﻜﻤﺎش‬
Deflation ‫رآﻮد اﻗﺘﺼﺎدي ﻳﺼﺎﺣﺐ ارﺗﻔﺎع اﻷﺳﻌﺎر‬
Deflator ‫ﻣﺮﺟﺢ‬
Delinquency )‫ )ﻧﺴﺒﺔ اﻟﺘﺄﺧﻴﺮ‬/‫ اﻟﺘﺨﻠﻒ ﻋﻦ اﻟﺪﻓﻊ‬/‫اﻟﺘﻌﺜﺮ‬
Delinquency (ratio), delinquency rate, past-due ‫اﻟﻤﺘﺄﺧﺮات‬/ ‫ﻣﻌﺪل اﻟﺘﺄﺧﺮ‬/‫ﻧﺴﺒﺔ‬
rate, arrears rate
Delinquency measurement ‫ﻗﻴﺎس اﻟﺘﺄﺧﺮ‬
Delinquency report ‫ﺗﻘﺮﻳﺮ اﻟﺘﺄﺧﺮ‬
Delinquent client report ‫ﺗﻘﺮﻳﺮ ﺗﺄﺧﺮ اﻟﺰﺑﻮن أو اﻟﻌﻤﻴﻞ‬
Delinquent client, late client ‫ ﻋﻤﻴﻞ ﻣﺘﺄﺧﺮ‬/‫زﺑﻮن‬
Delinquent loan follow-up report ‫ﺗﻘﺮﻳﺮ ﻣﺘﺎﺑﻌﺔ اﻟﻘﺮوض اﻟﻤﺘﺄﺧﺮة‬
Delinquent loan, loan in arrears, past-due loan ‫ ﻗﺮض ﻣﺴﺘﺤﻖ و ﻏﻴﺮ ﻣﺪﻓﻮع‬،‫ﻗﺮض ﻣﺘﺄﺧﺮ‬
Delinquent payment, payment in arrears ‫دﻓﻌﺔ ﻣﺘﺄﺧﺮة‬
Delivery of financial services, provision of ‫ ﺗﺰوﻳﺪ ﺧﺪﻣﺎت ﻣﺎﻟﻴﺔ‬،‫ﺗﻘﺪﻳﻢ ﺧﺪﻣﺎت ﻣﺎﻟﻴﺔ‬
financial services
Demand deposit, cash deposit, sight deposit ‫ ودﻳﻌﺔ ﻋﻴﻨﻴﺔ )ﺗﺤﺖ‬،‫ ودﻳﻌﺔ ﻧﻘﺪﻳﺔ‬،‫ودﻳﻌﺔ ﺗﺤﺖ اﻟﻄﻠﺐ‬
)‫اﻟﻄﻠﺐ‬
Deposit ‫ودﻳﻌﺔ‬
Deposit certificate ‫ﺷﻬﺎدة إﻳﺪاع‬
Deposit collector ‫ ﻣﺤﺼﻞ اﻟﻮداﺋﻊ‬/‫ﺟﺎﻣﻊ‬
Deposit insurance ‫ ﺗﺄﻣﻴﻦ اﻟﺒﻨﻚ ﻓﻲ ﺣﺎﻟﺔ ﻋﺪم ﻗﺪرﺗﻪ ﻋﻠﻰ ﺳﺪاد‬/‫ﺗﺄﻣﻴﻦ اﻟﻮدﻳﻌﺔ‬
‫اﻟﻮداﺋﻊ‬
Deposit rate ‫ ﻧﺴﺒﺔ ﻓﺎﺋﺪة اﻟﻮدﻳﻌﺔ‬/‫ﻣﻌﺪل‬
Depreciable amount ‫ ﻟﻺهﺘﻼك‬/‫اﻟﻤﺒﻠﻎ اﻟﻘﺎﺑﻞ ﻟﻺهﻼك‬
Depreciable life, economic life ‫ ﺣﻴﺎة اﻗﺘﺼﺎدﻳﺔ‬،‫ ﻋﻤﺮ اﻻهﺘﻼك‬/‫ﻣﺪة اﻻﺳﺘﻬﻼك‬
Depreciation allowance, accumulated /‫ ﻣﺨﺼﺺ اﻹهﻼك‬،‫ إهﻼك ﻣﺘﺮاآﻢ‬،‫ﻣﺨﺼﺺ اﻹهﻼك‬
depreciation, amortization allowance, ‫إﻃﻔﺎء ﻣﺘﺮاآﻢ ) اﻟﻤﻴﺰاﻧﻴﺔ‬/‫ إهﻼك‬،(‫اﻹﻃﻔﺎء( ﺗﺨﻔﻴﺾ اﻟﺪﻳﻦ‬
accumulated amortization (balance sheet, asset )‫اﻷﺻﻮل‬/ ‫ ﺣﺴﺎب اﻟﻤﻮﺟﻮدات‬،‫اﻟﻌﻤﻮﻣﻴﺔ‬
account)
Depreciation, amortisation (US : amortization), / ‫ ﻧﻔﻘﺎت اﻹﻃﻔﺎء )ﺑﻴﺎن‬،‫ ﻧﻔﻘﺎت اﻹهﻼك‬،‫ إﻃﻔﺎء‬،‫إهﻼك‬
depreciation expense, amortization expense )‫ ﺣﺴﺎب اﻟﻤﺼﺎرﻳﻒ‬،‫ﻗﺎﺋﻤﺔ اﻟﺪﺧﻞ‬
(income statement, expense account)
Depth of outreach ‫ﻋﻤﻖ اﻻﻧﺘﺸﺎر‬
Descriptive account number ‫اﻟﺮﻗﻢ اﻟﻮﺻﻔﻲ ﻟﻠﺤﺴﺎب‬
Designated financial statements ‫ اﻟﻤﺤﺪدة ﻻﺳﺘﻌﻤﺎل ﻣﻌﻴﻦ‬/‫اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟﻴﺔ اﻟﻤﺼﻤﻤﺔ‬/‫اﻟﺒﻴﺎﻧﺎت‬
Designated funds ‫اﻟﺘﻤﻮﻳﻞ اﻟﻤﺨﺼﺺ ﻻﺳﺘﻌﻤﺎل ﻣﻌﻴﻦ‬
Designing financial products ‫ﺗﺼﻤﻴﻢ اﻟﻤﻨﺘﺠﺎت اﻟﻤﺎﻟﻴﺔ‬
Detailed balance sheet ‫ﻣﻴﺰاﻧﻴﺔ ﻋﻤﻮﻣﻴﺔ ﻣﻔﺼﻠﺔ‬
Detailed income statement ‫ ﻗﺎﺋﻤﺔ دﺧﻞ ﻣﻔﺼﻞ‬/‫ﺑﻴﺎن‬
Detailed Wealth Ranking ‫اﻟﺘﺼﻨﻴﻒ اﻟﻤﻔﺼّﻞ ﻟﻠﻔﺌﺔ اﻻﻗﺘﺼﺎدﻳﺔ‬
Detection risk (audit) )‫ﻣﺨﺎﻃﺮة اﻻآﺘﺸﺎف )ﺗﺪﻗﻴﻖ‬
Direct administrative expense ratio (cost ‫ﻣﻌﺪل )اﻟﻤﺼﺎرﻳﻒ اﻹدارﻳﺔ اﻟﻤﺒﺎﺷﺮة( ) ﺗﺤﻤﻴﻞ‬/ ‫ﻧﺴﺒﺔ‬
allocation) )‫اﻟﺘﻜﺎﻟﻴﻒ‬
Direct cost ‫ﺗﻜﻠﻔﺔ ﻣﺒﺎﺷﺮة‬
Direct costing(method) ‫(ﻃﺮﻳﻘﺔ( ﺗﺤﻤﻴﻞ اﻟﺘﻜﺎﻟﻴﻒ ﺑﺸﻜﻞ ﻣﺒﺎﺷﺮ‬
Direct expense ratio (DER) (cost allocation) )‫ﻣﻌﺪل اﻟﻤﺼﺮوف اﻟﻤﺒﺎﺷﺮ ) ﺗﺤﻤﻴﻞ اﻟﺘﻜﻠﻔﺔ‬
Direct targeting ‫اﺳﺘﻬﺪاف ﻣﺒﺎﺷﺮ‬
Disburse a loan (to) )‫إﺻﺪار اﻟﻘﺮض )ل‬
Disbursement ‫ ﺻﺮف‬/‫إﺻﺪار‬
Discount (to) )‫ ﺗﺨﻔﻴﺾ )ل‬/‫ﺧﺼﻢ‬
Discount cash flow ‫اﻟﻘﻴﻤﺔ اﻟﺤﺎﻟﻴﺔ ﻟﻠﺘﺪﻓﻘﺎت اﻣﺴﺘﻘﺒﻠﻴﺔ‬
Discount factor ‫ ﺗﺨﻔﻴﺾ‬/‫ﻣﻌﺎﻣﻞ ﺧﺼﻢ‬
Discount rate )‫ﻣﻌﺪل ﺧﺼﻢ )ﻧﺴﺒﺔ ﺗﺨﻔﻴﺾ‬
Discounted cash flow (DCF) method ‫ﻃﺮﻳﻘﺔ ﺧﺼﻢ اﻟﺘﺪﻓﻖ اﻟﻨﻘﺪي‬
Disposition of assets
Dissavings
Distribute cost among (to)
Delinquency
Delinquency (ratio), delinquency rate, past-due
rate, arrears rate
Delinquency measurement
Delinquency report
Delinquent client report
Delinquent client, late client
Delinquent loan follow-up report
Delinquent loan, loan in arrears, past-due loan
Delinquent payment, payment in arrears
Delivery of financial services, provision of
financial services
Demand deposit, cash deposit, sight deposit
Deposit
Deposit certificate
Deposit collector
Deposit insurance
Deposit rate
Depreciable amount
Depreciable life, economic life
Depreciation allowance, accumulated
depreciation, amortization allowance,
accumulated amortization (balance sheet, asset
account)
Depreciation, amortisation (US : amortization),
depreciation expense, amortization expense
(income statement, expense account)
Depth of outreach
Descriptive account number
Designated financial statements
Designated funds
‫ ﺑﻴﻊ أو إهﻼك ﺗﺎم‬/‫ اﻷﺻﻮل‬/‫اﻟﺘﺨﻠﺺ ﻣﻦ اﻟﻤﻮﺟﻮدات‬
‫ﻟﻠﻤﻮﺟﻮدات‬
‫ﺣﺎﻟﺔ اﻟﻼﺗﻮﻓﻴﺮ‬
)‫ﺗﻮزﻳﻊ اﻟﺘﻜﻠﻔﺔ ﺑﻴﻦ )ل‬
)‫ )ﻧﺴﺒﺔ اﻟﺘﺄﺧﻴﺮ‬/‫ اﻟﺘﺨﻠﻒ ﻋﻦ اﻟﺪﻓﻊ‬/‫اﻟﺘﻌﺜﺮ‬
‫اﻟﻤﺘﺄﺧﺮات‬/ ‫ﻣﻌﺪل اﻟﺘﺄﺧﺮ‬/‫ﻧﺴﺒﺔ‬
‫ﻗﻴﺎس اﻟﺘﺄﺧﺮ‬
‫ﺗﻘﺮﻳﺮ اﻟﺘﺄﺧﺮ‬
‫ﺗﻘﺮﻳﺮ ﺗﺄﺧﺮ اﻟﺰﺑﻮن أو اﻟﻌﻤﻴﻞ‬
‫ ﻋﻤﻴﻞ ﻣﺘﺄﺧﺮ‬/‫زﺑﻮن‬
‫ﺗﻘﺮﻳﺮ ﻣﺘﺎﺑﻌﺔ اﻟﻘﺮوض اﻟﻤﺘﺄﺧﺮة‬
‫ ﻗﺮض ﻣﺴﺘﺤﻖ و ﻏﻴﺮ ﻣﺪﻓﻮع‬،‫ﻗﺮض ﻣﺘﺄﺧﺮ‬
‫دﻓﻌﺔ ﻣﺘﺄﺧﺮة‬
‫ ﺗﺰوﻳﺪ ﺧﺪﻣﺎت ﻣﺎﻟﻴﺔ‬،‫ﺗﻘﺪﻳﻢ ﺧﺪﻣﺎت ﻣﺎﻟﻴﺔ‬
‫ ودﻳﻌﺔ ﻋﻴﻨﻴﺔ )ﺗﺤﺖ‬،‫ ودﻳﻌﺔ ﻧﻘﺪﻳﺔ‬،‫ودﻳﻌﺔ ﺗﺤﺖ اﻟﻄﻠﺐ‬
)‫اﻟﻄﻠﺐ‬
‫ودﻳﻌﺔ‬
‫ﺷﻬﺎدة إﻳﺪاع‬
‫ ﻣﺤﺼﻞ اﻟﻮداﺋﻊ‬/‫ﺟﺎﻣﻊ‬
‫ ﺗﺄﻣﻴﻦ اﻟﺒﻨﻚ ﻓﻲ ﺣﺎﻟﺔ ﻋﺪم ﻗﺪرﺗﻪ ﻋﻠﻰ ﺳﺪاد‬/‫ﺗﺄﻣﻴﻦ اﻟﻮدﻳﻌﺔ‬
‫اﻟﻮداﺋﻊ‬
‫ ﻧﺴﺒﺔ ﻓﺎﺋﺪة اﻟﻮدﻳﻌﺔ‬/‫ﻣﻌﺪل‬
‫ ﻟﻺهﺘﻼك‬/‫اﻟﻤﺒﻠﻎ اﻟﻘﺎﺑﻞ ﻟﻺهﻼك‬
‫ ﺣﻴﺎة اﻗﺘﺼﺎدﻳﺔ‬،‫ ﻋﻤﺮ اﻻهﺘﻼك‬/‫ﻣﺪة اﻻﺳﺘﻬﻼك‬
/‫ ﻣﺨﺼﺺ اﻹهﻼك‬،‫ إهﻼك ﻣﺘﺮاآﻢ‬،‫ﻣﺨﺼﺺ اﻹهﻼك‬
‫إﻃﻔﺎء ﻣﺘﺮاآﻢ ) اﻟﻤﻴﺰاﻧﻴﺔ‬/‫ إهﻼك‬،(‫اﻹﻃﻔﺎء( ﺗﺨﻔﻴﺾ اﻟﺪﻳﻦ‬
)‫اﻷﺻﻮل‬/ ‫ ﺣﺴﺎب اﻟﻤﻮﺟﻮدات‬،‫اﻟﻌﻤﻮﻣﻴﺔ‬
/ ‫ ﻧﻔﻘﺎت اﻹﻃﻔﺎء )ﺑﻴﺎن‬،‫ ﻧﻔﻘﺎت اﻹهﻼك‬،‫ إﻃﻔﺎء‬،‫إهﻼك‬
)‫ ﺣﺴﺎب اﻟﻤﺼﺎرﻳﻒ‬،‫ﻗﺎﺋﻤﺔ اﻟﺪﺧﻞ‬
‫ﻋﻤﻖ اﻻﻧﺘﺸﺎر‬
‫اﻟﺮﻗﻢ اﻟﻮﺻﻔﻲ ﻟﻠﺤﺴﺎب‬
‫ اﻟﻤﺤﺪدة ﻻﺳﺘﻌﻤﺎل ﻣﻌﻴﻦ‬/‫اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟﻴﺔ اﻟﻤﺼﻤﻤﺔ‬/‫اﻟﺒﻴﺎﻧﺎت‬
‫اﻟﺘﻤﻮﻳﻞ اﻟﻤﺨﺼﺺ ﻻﺳﺘﻌﻤﺎل ﻣﻌﻴﻦ‬
‫‪Designing financial products‬‬ ‫ﺗﺼﻤﻴﻢ اﻟﻤﻨﺘﺠﺎت اﻟﻤﺎﻟﻴﺔ‬
‫‪Detailed balance sheet‬‬ ‫ﻣﻴﺰاﻧﻴﺔ ﻋﻤﻮﻣﻴﺔ ﻣﻔﺼﻠﺔ‬
‫‪Detailed income statement‬‬ ‫ﺑﻴﺎن‪ /‬ﻗﺎﺋﻤﺔ دﺧﻞ ﻣﻔﺼﻞ‬
‫‪Detailed Wealth Ranking‬‬ ‫اﻟﺘﺼﻨﻴﻒ اﻟﻤﻔﺼّﻞ ﻟﻠﻔﺌﺔ اﻻﻗﺘﺼﺎدﻳﺔ‬
‫)‪Detection risk (audit‬‬ ‫ﻣﺨﺎﻃﺮة اﻻآﺘﺸﺎف )ﺗﺪﻗﻴﻖ)‬
‫‪Direct administrative expense ratio (cost‬‬ ‫ﻧﺴﺒﺔ ‪/‬ﻣﻌﺪل )اﻟﻤﺼﺎرﻳﻒ اﻹدارﻳﺔ اﻟﻤﺒﺎﺷﺮة( ) ﺗﺤﻤﻴﻞ‬
‫)‪allocation‬‬ ‫اﻟﺘﻜﺎﻟﻴﻒ)‬
‫‪Direct cost‬‬ ‫ﺗﻜﻠﻔﺔ ﻣﺒﺎﺷﺮة‬
‫)‪Direct costing (method‬‬ ‫(ﻃﺮﻳﻘﺔ( ﺗﺤﻤﻴﻞ اﻟﺘﻜﺎﻟﻴﻒ ﺑﺸﻜﻞ ﻣﺒﺎﺷﺮ‬
‫)‪Direct expense ratio (DER) (cost allocation‬‬ ‫ﻣﻌﺪل اﻟﻤﺼﺮوف اﻟﻤﺒﺎﺷﺮ ) ﺗﺤﻤﻴﻞ اﻟﺘﻜﻠﻔﺔ)‬
‫‪Direct targeting‬‬ ‫اﺳﺘﻬﺪاف ﻣﺒﺎﺷﺮ‬
‫)‪Disburse a loan (to‬‬ ‫إﺻﺪار اﻟﻘﺮض )ل)‬
‫‪Disbursement‬‬ ‫إﺻﺪار‪ /‬ﺻﺮف‬
‫)‪Discount (to‬‬ ‫ﺧﺼﻢ‪ /‬ﺗﺨﻔﻴﺾ )ل)‬
‫‪Discount cash flow‬‬ ‫اﻟﻘﻴﻤﺔ اﻟﺤﺎﻟﻴﺔ ﻟﻠﺘﺪﻓﻘﺎت اﻣﺴﺘﻘﺒﻠﻴﺔ‬
‫‪Discount factor‬‬ ‫ﻣﻌﺎﻣﻞ ﺧﺼﻢ‪ /‬ﺗﺨﻔﻴﺾ‬
‫‪Discount rate‬‬ ‫ﻣﻌﺪل ﺧﺼﻢ )ﻧﺴﺒﺔ ﺗﺨﻔﻴﺾ)‬
‫‪Discounted cash flow (DCF) method‬‬ ‫ﻃﺮﻳﻘﺔ ﺧﺼﻢ اﻟﺘﺪﻓﻖ اﻟﻨﻘﺪي‬
‫‪Disposition of assets‬‬ ‫اﻟﺘﺨﻠﺺ ﻣﻦ اﻟﻤﻮﺟﻮدات‪ /‬اﻷﺻﻮل‪ /‬ﺑﻴﻊ أو إهﻼك ﺗﺎم‬
‫ﻟﻠﻤﻮﺟﻮدات‬
‫‪Dissavings‬‬ ‫ﺣﺎﻟﺔ اﻟﻼﺗﻮﻓﻴﺮ‬
‫)‪Distribute cost among (to‬‬ ‫ﺗﻮزﻳﻊ اﻟﺘﻜﻠﻔﺔ ﺑﻴﻦ )ل)‬
‫‪Dividend per share‬‬ ‫ﺗﻮزﻳﻌﺎت أرﺑﺎح ﻟﻠﺴﻬﻢ اﻟﻮاﺣﺪ‬
‫‪Donated capital, equity grant‬‬ ‫رأس اﻟﻤﺎل اﻟﻤﻤﻨﻮح‪ /‬اﻟﻤﺘﺒﺮع ﺑﻪ‪ ،‬ﻣﻨﺤﺔ ﻟﺮأس‬
‫اﻟﻤﺎل‪/‬ﻟﺤﻘﻮق اﻟﻤﻠﻜﻴﺔ‬
‫‪Donated commodities or services‬‬ ‫اﻟﺴﻠﻊ أو اﻟﺨﺪﻣﺎت اﻟﻤﺘﺒﺮع ﺑﻬﺎ‪/‬اﻟﻤﻤﻨﻮﺣﺔ‬
‫‪Donated equity‬‬ ‫ﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ اﻟﻤﺘﺒﺮع ﺑﻬﺎ‪/‬اﻟﻤﻤﻨﻮﺣﺔ‬
‫‪Donations and grants ratio‬‬ ‫ﻧﺴﺒﺔ‪/‬ﻣﻌﺪل اﻟﻤﻨﺢ واﻟﺘﺒﺮﻋﺎت‬
‫‪Donator, donor‬‬ ‫ﻣﺎﻧﺢ وﻣﺘﺒﺮع‬
‫‪Dormant savings account‬‬ ‫ﺣﺴﺎب ﺗﻮﻓﻴﺮ ﺧﻔﻲ‪ /‬ﻣﺴﺘﺘﺮ‬
‫‪Double entry accounting, double entry system‬‬ ‫ﻣﺤﺎﺳﺒﺔ اﻟﻘﻴﺪ اﻟﻤﺰدوج‪ ،‬ﻧﻈﺎم اﻟﻘﻴﺪ اﻟﻤﺰدوج‬
‫‪Doubtful debt, doubtful loan, default loan‬‬ ‫دﻳﻦ ﻣﺸﻜﻮك ﻓﻴﻪ‪ ،‬ﻗﺮض ﻣﺸﻜﻮك ﻓﻴﻪ‪ ،‬ﻗﺮض ﻣﺘﻌﺜﺮ‬
‫‪Drop-out rate‬‬ ‫ﻣﻌﺪل‪ /‬ﻧﺴﺒﺔ اﻹﻧﺴﺤﺎب‬
‫‪Drop-outs‬‬ ‫اﻹﻧﺴﺤﺎﺑﺎت‬
‫‪Due to be repaid in‬‬ ‫ﻣﺴﺘﺤﻖ اﻟﺪﻓﻊ ﻓﻲ‬
E
Earned income ‫ اﻟﻤﻜﺘﺴﺐ‬/‫ اﻟﻤﺤﻘﻖ‬/‫اﻟﺪﺧﻞ اﻟﻤﺘﺤﻘﻖ‬
Earned surplus, accumulated profit ‫ اﻟﻤﺘﺮاآﻢ‬/‫ اﻟﺮﺑﺢ اﻟﻤﺘﺠﻤﻊ‬،‫اﻟﻔﺎﺋﺾ اﻟﻤﺘﺤﻘﻖ‬
Earning asset ‫أﺻﻞ ﻳﺠﻨﻲ ﻋﻮاﺋﺪ‬
Earnings, profit ‫اﻟﺮﺑﺢ‬
Earnings on loans ‫اﻟﺪﺧﻞ اﻟﻤُﺤﻘّﻖ ﻋﻠﻰ اﻟﻘﺮوض‬
E-Banking ‫اﻟﺨﺪﻣﺎت اﻟﻤﺼﺮﻓﻴﺔ اﻹﻟﻜﺘﺮوﻧﻴﺔ‬
Economic life, depreciable life ‫ ﻋﻤﺮ اﻹهﻼك‬،‫ﻋﻤﺮ اﻗﺘﺼﺎدي‬
Effective interest rate ‫ﻣﻌﺪل اﻟﻔﺎﺋﺪة اﻟﻔﻌﻠﻲ‬/‫ﺳﻌﺮ‬
Efficiency ‫اﻟﻔﻌﺎﻟﻴﺔ‬/‫اﻟﻜﻔﺎءة‬
Efficiency indicator ‫اﻟﻔﻌﺎﻟﻴﺔ‬/‫ﻣﺆﺷﺮ اﻟﻜﻔﺎءة‬
Eligibility, eligibility conditions (for a loan) )‫ ﺷﺮوط اﻷهﻠﻴﺔ ) ﻟﻠﻘﺮض‬،‫اﻷهﻠﻴﺔ‬
Enforce a penalty (to) ‫ﻓﺮض ﻏﺮاﻣﺔ ﻋﻠﻰ‬
Engagement letter ‫ ﺧﻄﺎب اﻟﺘﺰام‬/‫رﺳﺎﻟﺔ ﺗﻌﺎﻗﺪ‬
Engagement risk (audit) )‫ﺧﻄﺮ اﻟﺘﻌﺎﻗﺪ ) اﻟﺘﺪﻗﻴﻖ‬
Enterprise development services ‫ﺧﺪﻣﺎت ﺗﻄﻮﻳﺮ اﻟﻤﺸﺎرﻳﻊ‬
Entry, accounting entry ‫ ﻗﻴﺪ ﻣﺤﺎﺳﺒﻲ‬،‫ﻗﻴﺪ‬
Equal principal payments ‫دﻓﻌﺎت ﻣﺘﺴﺎوﻳﺔ ﻷﺻﻞ اﻟﺪﻳﻦ‬
Equalising discount rate (US : equalizing) ‫ ﻣﻜﺎﻓﺊ‬/‫ﻣﻌﺪل ﺧﺼﻢ ﻣﻌﺎدل‬
Equilibrium income ‫دﺧﻞ ﻣﺘﻮازن‬
Equipment account ‫ﺣﺴﺎب اﻟﻤﻌﺪات‬
Equipment depreciation ‫اﺳﺘﻬﻼك اﻟﻤﻌﺪات‬/‫إهﺘﻼك‬/‫إهﻼك‬
Equipment leasing ‫ﺗﺄﺟﻴﺮ اﻟﻤﻌﺪات‬
Equipment maintenance ‫ﺻﻴﺎﻧﺔ اﻟﻤﻌﺪات‬
Equipment rental ‫اﺳﺘﺌﺠﺎر اﻟﻤﻌﺪات‬
Equity ‫اﺳﺘﺜﻤﺎر رأس اﻟﻤﺎل‬/‫ﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ‬
Equity account ‫ﺣﺴﺎب ﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ‬
Equity capital ‫رأس ﻣﺎل ﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ‬
Equity financing, investment ‫ اﺳﺘﺜﻤﺎر‬،‫ﺗﻤﻮﻳﻞ ﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ‬
Equity grant, donated capital ‫ رأﺳﻤﺎل ﻣﻤﻨﻮح‬،‫ﻣﻨﺤﺔ ﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ‬
Equity investment ‫اﺳﺘﺜﻤﺎر ﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ‬
Equity multiplier ‫ﻣﻀﺎﻋﻒ ﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ‬
Excess cash ‫ﻧﻘﺪ ﻓﺎﺋﺾ‬
Excess of income over expenses, net income (or ‫ ﺻﺎﻓﻲ اﻟﺪﺧﻞ )ﺻﺎﻓﻲ‬،‫ﻓﺎﺋﺾ اﻟﺪﺧﻞ ﻋﻦ اﻟﻤﺼﺎرﻳﻒ‬
net loss), net profit, net earnings ‫ ﺻﺎﻓﻲ اﻷرﺑﺎح‬،‫ ﺻﺎﻓﻲ اﻟﺮﺑﺢ‬،(‫اﻟﺨﺴﺎرة‬
Exchange premium ‫ ﻋﻼوة ﺳﻌﺮ اﻟﺼﺮف‬/‫ﻓﺮق ﺳﻌﺮ ﺗﺒﺪﻳﻞ اﻟﻌﻤﻠﺔ‬
Exchange rate differential ‫ ﺗﻔﺎﺿﻞ ﺳﻌﺮ اﻟﺘﺤﻮﻳﻞ‬/‫ﻣﻌﺪل اﻟﺘﺒﺎدل اﻟﺘﻔﺎﺿﻠﻲ‬
Exchange risk, foreign exchange risk ‫ ﻣﺨﺎﻃﺮة ﺳﻌﺮ اﻟﺼﺮف اﻷﺟﻨﺒﻲ‬،‫ﻣﺨﺎﻃﺮة اﻟﺘﺒﺪﻳﻞ‬
Excluding grants ‫ﺑﺎﺳﺘﺜﻨﺎء اﻟﻤﻨﺢ‬
Executive director ‫ﻣﺪﻳﺮ ﺗﻨﻔﻴﺬي‬
Expenditure ‫ﻧﻔﻘﺔ‬
Expense ‫ﻣﺼﺮوف‬
Expense account (income statement) )‫ ﻗﺎﺋﻤﺔ اﻟﺪﺧﻞ‬/‫ ﺣﺴﺎب اﻷﻋﺒﺎء )ﺑﻴﺎن‬/‫ﺣﺴﺎب اﻟﻤﺼﺮوف‬
Extend the term of a loan (to) ‫ ﻓﺘﺮة اﻟﻘﺮض ل‬/‫ﺗﻤﺪﻳﺪ ﻋﻤﺮ‬
External audit ‫ﺗﺪﻗﻴﻖ ﺧﺎرﺟﻲ‬
External auditor ‫ﻣﺪﻗﻖ ﺧﺎرﺟﻲ‬

F
Face value, par value ‫اﻟﻘﻴﻤﺔ اﻻﺳﻤﻴﺔ‬
Fee ‫ أﺗﻌﺎب‬/‫رﺳﻢ‬
Fee income ‫اﻟﺪﺧﻞ ﻣﻦ اﻟﺮﺳﻮم‬
Fee-based services ‫ﺧﺪﻣﺎت ﻣﻌﺘﻤﺪة ﻋﻠﻰ اﻟﺮﺳﻮم‬
Fiduciary risk (audit) )‫ﻣﺨﺎﻃﺮة اﺋﺘﻤﺎﻧﻴﺔ ) ﺗﺪﻗﻴﻖ‬
Field staff ‫ﻣﻮﻇﻔﻮن ﻣﻴﺪاﻧﻴﻮن‬
Figures ‫أﺷﻜﺎل‬
Financial analysis ‫ﺗﺤﻠﻴﻞ ﻣﺎﻟﻲ‬
Financial assets ‫ أﺻﻮل ﻣﺎﻟﻴﺔ‬/‫ﻣﻮﺟﻮدات‬
Financial calculator ‫>ﺣﺎﺳﺒﺔ ﻣﺎﻟﻴﺔ‬
Financial cooperative ‫ ﺗﻌﺎوﻧﻴﺔ ﻣﺎﻟﻴﺔ‬/‫ﺟﻤﻌﻴﺔ ﻣﺎﻟﻴﺔ‬
Financial cost ‫ﺗﻜﻠﻔﺔ ﻣﺎﻟﻴﺔ‬
Financial costs of lending funds )‫اﻟﺘﻜﺎﻟﻴﻒ اﻟﻤﺎﻟﻴﺔ ﻟﺘﻤﻮﻳﻞ اﻹﻗﺮاض )ﺗﻜﻠﻔﺔ أﻣﻮال اﻹﻗﺮاض‬
Financial forecasting ‫ﺗﻮﻗﻊ ﻣﺎﻟﻲ‬
Financial indicator ‫ﻣﺆﺷﺮ ﻣﺎﻟﻲ‬
Financial intermediary ‫وﺳﻴﻂ ﻣﺎﻟﻲ‬
Financial intermediation ‫وﺳﺎﻃﺔ ﻣﺎﻟﻴﺔ‬
Financial leverage ‫ ﻗﺪرة اﻟﻤﺆﺳﺴﺔ ﻋﻠﻰ ﺗﻮﻓﻴﺮ ﻣﺼﺎدر ﺗﻤﻮﻳﻠﻴﺔ‬/ ‫اﻟﺮﻓﻊ اﻟﻤﺎﻟﻲ‬
‫ اﻟﺮاﻓﻌﺔ‬،‫ﻣﻦ ﺧﻼل اﻻﻗﺘﺮاض‬
Financial management ‫إدارة ﻣﺎﻟﻴﺔ‬
Financial modeling ‫ﺗﻘﻴﻴﻢ ﻣﺎﻟﻲ ﺗﺼﻤﻴﻢ ﻧﻤﻮذج ﻣﺎﻟﻲ‬
Financial officer, financial director ‫ ﻣﺪﻳﺮ ﻣﺎﻟﻲ‬،‫ﻣﻮﻇﻒ ﻣﺎﻟﻲ‬
Financial position ‫وﺿﻊ ﻣﺎﻟﻲ‬
Financial productivity ‫إﻧﺘﺎﺟﻴﺔ ﻣﺎﻟﻴﺔ‬
Financial projection /‫ ﺗﻮﻗﻊ ﻣﺎﻟﻲ اﺳﻘﺎط‬/‫ﺗﻘﺪﻳﺮ‬
Financial ratio ‫ﻧﺴﺒﺔ ﻣﺎﻟﻴﺔ‬
Financial regulation ‫ ﻗﺎﻧﻮن ﻣﺎﻟﻲ‬/‫ﻧﻈﺎم‬
Financial risk ‫ﻣﺨﺎﻃﺮة ﻣﺎﻟﻴﺔ‬
Financial Sector Matrix ‫ﻣﺨﻄﻮﻃﺔ اﻟﺨﺪﻣﺎت اﻟﻤﺎﻟﻴﺔ‬
Financial Sector Trend Analysis ‫ﺗﺤﻠﻴﻞ ﻣﻨﺤﻰ اﻟﻘﻄﺎع اﻟﻤﺎﻟﻲ‬
Financial self-sufficiency ‫اآﺘﻔﺎء ذاﺗﻲ ﻣﺎﻟﻲ‬
Financial spread ‫ﻓﺮق ﻣﺎﻟﻲ‬
Financial standards, standards for financial ‫ ﻣﻌﺎﻳﻴﺮ إﻋﺪاد اﻟﺘﻘﺎرﻳﺮ اﻟﻤﺎﻟﻴﺔ‬،‫ﻣﻌﺎﻳﻴﺮ ﻣﺎﻟﻴﺔ‬
reporting
Financial statement audit ‫ﺗﺪﻗﻴﻖ اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟﻴﺔ‬
Financial statements ‫اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟﻴﺔ‬
Financial structure ‫هﻴﻜﻞ ﻣﺎﻟﻲ‬/‫ﺑﻨﺎء‬
Financial supervision ‫إدارة ﻣﺎﻟﻴﺔ‬/‫إﺷﺮاف‬/‫رﻗﺎﺑﺔ ﻣﺎﻟﻴﺔ‬
Financial sustainability ‫اﺳﺘﺪاﻣﺔ ﻣﺎﻟﻴﺔ‬
Financial viability ‫ اﻟﻘﺎﺑﻠﻴﺔ اﻟﻤﺎﻟﻴﺔ ﻟﻠﺘﻄﻮر واﻟﻨﻤﻮ‬/‫اﺳﺘﻤﺮارﻳﺔ ﻣﺎﻟﻴﺔ‬
Financing cost ‫ ﺗﻜﻠﻔﺔ ﺗﻤﻮﻳﻞ‬/‫آﻠﻔﺔ‬
Financing cost ratio ‫ﻧﺴﺒﺔ ﺗﻜﻠﻔﺔ ﺗﻤﻮﻳﻠﻴﺔ‬
Fiscal year ‫ﺳﻨﺔ ﻣﺎﻟﻴﺔ‬
Fixed asset loan ‫ ﻟﻸﺻﻮل اﻟﺜﺎﺑﺘﺔ‬/‫ﻗﺮض ﻟﻠﻤﻮﺟﻮدات‬
Fixed asset(s), capital asset(s) permanent assets, ‫ أﺻﻮل أﺳﺎﺳﻴﺔ‬/‫ ﻣﻮﺟﻮدات‬،‫ أﺻﻮل ﺛﺎﺑﺘﺔ‬/‫ﻣﻮﺟﻮدات‬
tangible asset(s) ‫أﺻﻮل ﻣﻠﻤﻮﺳﺔ‬/‫ ﻣﻮﺟﻮدات‬،‫(رأﺳﻤﺎﻟﻴﺔ( أﺻﻮل داﺋﻤﺔ‬
Fixed charge coverage ‫ﺗﻐﻄﻴﺔ اﻟﺮﺳﻮم اﻟﺜﺎﺑﺘﺔ‬
Fixed interest ‫ﻓﺎﺋﺪة ﺛﺎﺑﺘﺔ‬
Fixed term deposit ‫ودﻳﻌﺔ ﻷﺟﻞ ﻣﺤﺪد‬
Flat method, voir flat rate interest method ‫ ﻃﺮﻳﻘﺔ ﻣﻌﺪل اﻟﻔﺎﺋﺪة اﻟﺜﺎﺑﺘﺔ‬،‫اﻟﻄﺮﻳﻘﺔ اﻟﺜﺎﺑﺘﺔ‬
Flat rate ‫ﻣﻌﺪل ﺛﺎﺑﺖ‬
Flat rate interest method (interest charged on ‫ﻃﺮﻳﻘﺔ ﺳﻌﺮ اﻟﻔﺎﺋﺪة اﻟﺜﺎﺑﺘﺔ ) اﻟﻔﺎﺋﺪة اﻟﻤﺴﺘﺤﻘﺔ ﻋﻠﻰ ﻣﺒﻠﻎ‬
initial loan amount) )‫اﻟﻘﺮض اﻷوﻟﻲ‬
Floating rate ‫ ﺳﻌﺮ اﻟﺘﻌﻮﻳﻢ‬/‫ﻣﻌﺪل‬
Flow item ‫ﻋﻨﺼﺮ اﻟﺘﺪﻓﻖ‬/‫ﺑﻨﺪ ﺗﺪﻓﻖ‬
Focus Group ‫ﻣﺠﻤﻮﻋﺔ ﻧﻘﺎش ﻣﺮآﺰة‬
Follow-up loan, bridging facility, bridging loan, ‫أﺋﺘﻤﺎن‬،‫ ﻗﺮض ﺗﺠﺴﻴﺮ‬،‫ﺁﻟﻴﺔ ﺗﺠﺴﻴﺮ‬/‫ ﻣﺆﺳﺴﺔ‬،‫ﻗﺮض ﻣﺘﺎﺑﻌﺔ‬
bridging credit ‫ﺗﺠﺴﻴﺮي‬
Forced savings, compulsory savings ‫ ﺗﻮﻓﻴﺮ إﻟﺰاﻣﻲ‬،‫ﺗﻮﻓﻴﺮ إﺟﺒﺎري‬
Foreign currency ‫ﻋﻤﻠﺔ أﺟﻨﺒﻴﺔ‬
Foreign exchange cost ‫ﺗﻜﻠﻔﺔ ﺗﺒﺪﻳﻞ اﻟﻌﻤﻠﺔ اﻷﺟﻨﺒﻴﺔ‬
Foreign exchange risk, exchange risk ‫ ﻣﺨﺎﻃﺮة اﻟﺘﺒﺪﻳﻞ‬،‫ﻣﺨﺎﻃﺮة ﺗﺒﺪﻳﻞ اﻟﻌﻤﻠﺔ اﻷﺟﻨﺒﻴﺔ‬
Formal financial institution ‫ﻣﺆﺳﺴﺔ ﻣﺎﻟﻴﺔ رﺳﻤﻴﺔ‬
Front name ‫اﻻﺳﻢ اﻷول‬
Front-office ‫اﻟﻤﻜﺘﺐ اﻷﻣﺎﻣﻲ‬
Full cost accounting, absorption accounting ) ‫ﻣﺤﺎﺳﺒﺔ اﻟﺘﻜﻠﻔﺔ اﻟﻜﻠﻴﺔ ) أﺣﺪ أﻧﻮاع ﻣﺤﺎﺳﺒﺔ اﻟﺘﻜﺎﻟﻴﻒ‬
Fund accounting ‫ﻣﺤﺎﺳﺒﺔ اﻟﺘﻤﻮﻳﻞ‬
Funds ‫اﻟﺼﻨﺎدﻳﻖ اﻟﺘﻤﻮﻳﻠﻴﺔ‬
Funds provided from operating activities ‫اﻷﻣﻮال اﻟﻤﺘﻮﻓﺮة ﻣﻦ اﻟﻨﺸﺎﻃﺎت اﻟﺘﺸﻐﻴﻠﻴﺔ‬
Funeral club ‫ﻧﺎدي ﺟﻨﺎﺋﺰي‬
Fungibility ‫ ﻟﻼﺳﺘﺒﺪال‬/‫ﻗﺎﺑﻞ ﻟﻠﻨﻘﻞ‬
Fungible ‫ﻣﻨﻘﻮﻻت‬
Future value ‫ﻗﻴﻤﺔ ﻣﺴﺘﻘﺒﻠﻴﺔ‬

G
Gain (loss) from currency adjustments ‫اﻟﺮﺑﺢ )اﻟﺨﺴﺎرة( ﻣﻦ ﺗﺴﻮﻳﺎت اﻟﻌﻤﻠﺔ‬
Gap analysis ‫ﺗﺤﻠﻴﻞ اﻟﻔﺠﻮة‬
Gap ratio /‫ﻣﻌﺪل اﻟﻔﺠﻮة ﻧﺴﺒﺔ‬
Gap report ‫ﺗﻘﺮﻳﺮ اﻟﻔﺠﻮة‬
Gap risk ‫ﻣﺨﺎﻃﺮة اﻟﻔﺠﻮة‬
Gender analysis )‫ﺗﺤﻠﻴﻞ ﻋﻠﻰ أﺳﺎس اﻟﻨﻮع اﻻﺟﺘﻤﺎﻋﻲ )ﺟﻨﺪري‬
General ‫ﻋﺎﻣﺔ‬
General journal, journal ‫دﻓﺘﺮ اﻟﻴﻮﻣﻴﺔ‬
General ledger, ledger ‫ دﻓﺘﺮ اﻷﺳﺘﺎذ‬،‫دﻓﺘﺮ اﻷﺳﺘﺎذ اﻟﻌﺎم‬
General price level accounting, price level ‫ ﻣﺤﺎﺳﺒﺔ ﻣﺴﺘﻮى اﻟﺴﻌﺮ‬،‫ﻣﺤﺎﺳﺒﺔ ﻋﻠﻰ أﺳﺎس اﻟﺴﻌﺮ اﻟﻌﺎم‬
accounting
General treasury fund ‫ﺻﻨﺪوق اﻟﺨﺰﻳﻨﺔ اﻟﻌﺎم‬
Generally accepted accounting principles ً‫ﻣﺒﺎدئ اﻟﻤﺤﺎﺳﺒﺔ اﻟﻤﻘﺒﻮﻟﺔ ﻋﻤﻮﻣﺎ‬
(GAAP)
‫)‪Going concern principle ( concept‬‬ ‫ﻣﺒﺪأ اﻻهﺘﻤﺎم اﻟﻤﺴﺘﻤﺮ)ﻣﻔﻬﻮم )‬
‫‪Goodwill‬‬ ‫اﻟﺴﻤﻌﺔ اﻟﺠﻴﺪة )اﻟﺸﻬﺮة)‬
‫‪Governance‬‬ ‫اﻟﺤﻜﻢ‪/‬اﻟﺤﺎآﻤﻴﺔ‬
‫‪Grace period‬‬ ‫ﻓﺘﺮة اﻟﺴﻤﺎح‬
‫‪Graduated tax‬‬ ‫ﺿﺮﻳﺒﺔ ﻣﺘﺰاﻳﺪة‪ /‬ﺿﺮﻳﺒﺔ اﻟﺸﺮاﺋﺢ‪/‬ﺿﺮﻳﺒﺔ ﺗﺪرﻳﺠﻴﺔ‬
‫‪Grant income‬‬ ‫دﺧﻞ ﻣﻦ اﻟﻤﻨﺢ‬
‫‪Grant income for financial services‬‬ ‫دﺧﻞ ﻣﻦ اﻟﻤﻨﺢ ﻟﻠﺨﺪﻣﺎت اﻟﻤﺎﻟﻴﺔ‬
‫‪Grant, subsidy‬‬ ‫ﻣﻨﺢ‪ ،‬دﻋﻢ‬
‫)‪Gross cash flow (cash flow statement‬‬ ‫إﺟﻤﺎﻟﻲ اﻟﺘﺪﻓﻖ اﻟﻨﻘﺪي ) ﺑﻴﺎن‪ /‬ﻗﺎﺋﻤﺔ اﻟﺘﺪﻓﻖ اﻟﻨﻘﺪي)‬
‫)‪Gross Domestic Product (GDP‬‬ ‫اﻟﻨﺎﺗﺞ اﻟﻤﺤﻠﻰ اﻹﺟﻤﺎﻟﻲ‬
‫‪Gross financial margin, gross financial result‬‬ ‫هﺎﻣﺶ ﻣﺎﻟﻲ إﺟﻤﺎﻟﻲ‪ ،‬ﻧﺘﻴﺠﺔ ﻣﺎﻟﻴﺔ إﺟﻤﺎﻟﻴﺔ‬
‫‪Gross margin‬‬ ‫هﺎﻣﺶ اﻟﺮﺑﺢ اﻹﺟﻤﺎﻟﻲ‬
‫‪Group guarantee‬‬ ‫ﺿﻤﺎن اﻟﻤﺠﻤﻮﻋﺔ‬
‫‪Group-based lending‬‬ ‫اﻹﻗﺮاض ﻋﻠﻰ أﺳﺎس اﻟﻤﺠﻤﻮﻋﺎت‬
‫‪Growing trends loan default‬‬ ‫ﻧﻤﻮ ﻣﻨﺤﻨﻴﺎت ﺗﻌﺜّﺮ اﻟﻘﺮوض‬
‫‪Growth indicator‬‬ ‫ﻣﺆﺷﺮ اﻟﻨﻤﻮ‬
‫‪Guarantee‬‬ ‫آﻔﺎﻟﺔ‬
‫‪Guarantee funds‬‬ ‫ﺻﻨﺎدﻳﻖ اﻟﻀﻤﺎن‬
‫‪Guarantor‬‬ ‫آﻔﻴﻞ‬
‫‪Guidance planning, indicative planning‬‬ ‫اﻟﺘﺨﻄﻴﻂ اﻟﻤﺪروس‪ ،‬اﻟﺘﺨﻄﻴﻂ اﻟﻤﺒﻨﻲ ﻋﻠﻰ ﻣﺆﺷﺮات‬

‫‪H‬‬
‫‪Health insurance‬‬ ‫ﺗﺄﻣﻴﻦ ﺻﺤﻲ‬
‫‪Healthy loan‬‬ ‫ﻗﺮض ﺻﺤﻲ )ﻣﻌﺎﻓﻰ(‪)/‬ﻧﺎﺟﺢ)‬
‫‪Historical cost‬‬ ‫آﻠﻔﺔ‪ /‬ﺗﻜﻠﻔﺔ ﺗﺎرﻳﺨﻴﺔ‬
‫‪Historical cost convention‬‬ ‫ﻋﺮض اﻟﺘﻜﻠﻔﺔ اﻟﺘﺎرﻳﺨﻴﺔ‬
‫‪Historically valued assets‬‬ ‫اﻟﺘﻜﻠﻔﺔ اﻟﺘﺎرﻳﺨﻴﺔ ﻟﻸﺻﻮل‪-‬أﺻﻮل ﻣﻘﺪرة اﻟﻘﻴﻤﺔ ﺗﺎرﻳﺨﻴًﺎ‬
‫‪Home-bank‬‬ ‫ﺑﻨﻚ ﻣﻨﺰﻟﻲ )اﻟﺒﻨﻚ ﻋﺒﺮ اﻹﻧﺘﺮﻧﺖ)‬
‫)‪Honorarium (plural : honoraria, or honorariums‬‬ ‫اﻟﻤﻜﺎﻓﺄة ‪ /‬اﻟﺘﺸﺮﻳﻒ‬
‫‪Household‬‬ ‫اﻟﻌﺎﺋﻠﺔ‪ /‬اﻟﻤﻨﺰل‬
‫‪Household budget‬‬ ‫ﻣﻮازﻧﺔ اﻟﻌﺎﺋﻠﺔ‪ /‬اﻟﻤﻨﺰل‬
‫‪I‬‬
‫‪IASC, International‬‬ ‫ﻟﺠﻨﺔ ﻣﻌﺎﻳﻴﺮ اﻟﻤﺤﺎﺳﺒﺔ اﻟﺪوﻟﻴﺔ‬
‫‪Accounting Standards‬‬
Committee
Identified financial ‫إﻃﺎر اﻟﺘﻘﺎرﻳﺮ اﻟﻤﺎﻟﻴﺔ اﻟﻤﺤﺪد‬
reporting framework
Idle cash ‫ﻧﻘﺪ ﻏﻴﺮ ﻣﺴﺘﻐﻞ‬
Idle fund ‫أﻣﻮال ﻏﻴﺮ ﻣﺴﺘﻐﻠﺔ‬
Impact )‫(أﺛﺮ‬
Impact analysis ‫ﺗﺤﻠﻴﻞ اﻷﺛﺮ‬
Impact assessment ‫ﺗﻘﻴﻴﻢ اﻷﺛﺮ‬
Impact proxy ‫ﺗﻘﺪﻳﺮ اﻷﺛﺮ‬/‫ﺗﻌﺒﻴﺮ ﻋﻦ اﻷﺛﺮ‬
Imprest account ‫ﺣﺴﺎب اﻟﺴﻠﻔﺔ اﻟﻤﺴﺘﺪﻳﻤﺔ )ﺣﺴﺎﺑﺎت‬
) ‫ﺗﺸﻐﻴﻞ وﺗﻐﺬﻳﺔ‬
Imputed cost of capital ‫اﻟﺘﻜﻠﻔﺔ اﻟﻤﺼﺎﺣﺒﺔ ﻟﺮأس اﻟﻤﺎل‬
)‫)اﻟﻀﻤﻨﻴﺔ‬
Incentive (staff) )‫ﺣﻮاﻓﺰ )اﻟﻤﻮﻇﻔﻴﻦ‬
Incentive scheme ‫ﻧﻈﺎم اﻟﺤﻮاﻓﺰ‬
Income ‫دﺧﻞ‬
Income account ‫ﺣﺴﺎب اﻟﺪﺧﻞ‬
Income statement (US), ‫ ﺣﺴﺎب اﻟﺮﺑﺢ‬،‫ ﻗﺎﺋﻤﺔ اﻟﺪﺧﻞ‬/‫ﺑﻴﺎن‬
profit and loss account (UK) ‫واﻟﺨﺴﺎرة‬
Income taxable ‫اﻟﺪﺧﻞ اﻟﺨﺎﺿﻊ ﻟﻠﻀﺮﻳﺒﺔ‬
Incorporation ‫ ﺗﺄﺳﻴﺲ‬/‫ﺷﺮاآﺔ‬
Incremental rate of return ‫ اﻟﺘﺪرﺟﻲ‬/‫ﻣﻌﺪل اﻟﻌﺎﺋﺪ اﻟﻤﺘﺰاﻳﺪ‬
Indexing ‫ ﺗﻌﺪﻳﻞ ﻧﺘﻴﺠﺔ ﻟﺘﻐﻴﺮ‬،‫ﻓﻬﺮﺳﺔ أو ﻣﺆﺷﺮ‬
)‫ﻃﺎرئ)ﻣﻘﺎﻳﺴﺔ‬
Indexing factor ‫ﻣﻌﺎﻣﻞ اﻟﻔﻬﺮﺳﺔ‬
Indicative planning, ،‫ﺗﺨﻄﻴﻂ ﻣﻌﺘﻤﺪ ﻋﻠﻰ اﻟﻤﺆﺷﺮات‬
guidance planning ‫ﺗﺨﻄﻴﻂ ﻣﻮﺟﻪ‬
Indirect costs, on-costs ‫ﺗﻜﺎﻟﻴﻒ ﻏﻴﺮ ﻣﺒﺎﺷﺮة‬
(UK)
Indirect targeting ‫اﺳﺘﻬﺪاف ﻏﻴﺮ ﻣﺒﺎﺷﺮ‬
Individual contribution ‫ﻣﺴﺎهﻤﺔ ﻓﺮدﻳﺔ‬
Individual lending ‫إﻗﺮاض ﻓﺮدي‬
Individual loan ‫ﻗﺮض ﻓﺮدي‬
Induced cost ‫ﺗﻜﻠﻔﺔ ﻣﺴﺒﺒﺔ‬
Ineligible (for loan) )‫ﻏﻴﺮ ﻣﺆهﻞ )ﻟﻠﻘﺮض‬
Inflation ‫ﺗﻀﺨﻢ‬
Inflation accounting
Inflation adjustment
Inflation index
Inflow (accounting)
Informal credit
Informal financial
intermediary
Informal insurance scheme
Infusion of borrowed funds
Initial balance
In-kind reimbursement
In-kind subsidies
Insolvency
Instalment
Institution building
Institutional capacity
Institutional capacity
building
Institutional loans received
Insurance fund
Insurance policy
Insurance premium
Intangible assets
Interest, compound interest
Interest after loan payment
(declining interest balance
method)
Interest charged on
declining balance (declining
interest balance method)
Interest charged on initial
loan amount (flat rate
interest method)
Interest due
Interest in arrears, interest
‫ﻣﺤﺎﺳﺒﺔ اﻟﺘﻀﺨﻢ‬
‫ﺗﻌﺪﻳﻞ اﻟﺘﻀﺨﻢ‬
‫ﻣﺆﺷﺮ اﻟﺘﻀﺨﻢ‬
)‫ ﻣﻘﺒﻮض )ﻣﺤﺎﺳﺒﺔ‬/‫ﺗﺪﻓﻖ وارد‬
‫ إﻗﺮاض ﻏﻴﺮ رﺳﻤﻲ‬/‫اﺋﺘﻤﺎن‬
‫وﺳﻴﻂ ﻣﺎﻟﻲ ﻏﻴﺮ رﺳﻤﻲ‬
‫ﻧﻈﺎم ﺗﺄﻣﻴﻦ ﻏﻴﺮ رﺳﻤﻲ‬
‫ﻣﻨﺢ أﻣﻮال ﻣﻘﺘﺮﺿﺔ‬
‫اﻻرﺻﺪة اﻻﺑﺘﺪاﺋﻴﺔ‬
‫اﻟﺘﻌﻮﻳﺾ اﻟﻌﻴﻨﻲ‬
‫ اﻟﺪﻋﻢ اﻟﻌﻴﻨﻲ‬/‫اﻹﻋﺎﻧﺎت‬
‫ ﻋﺠﺰ‬/‫ﻋﺴﺮ ﻣﺎﻟﻲ‬
‫دﻓﻌﺔ‬
‫ﺑﻨﺎء ﻣﺆﺳﺴﻲ‬
‫اﻟﻘﺪرة اﻟﻤﺆﺳﺴﺎﺗﻴﺔ‬
‫ﺑﻨﺎء ﻗﺪرات اﻟﻤﺆﺳﺴﺔ‬
‫اﻟﻘﺮوض اﻟﻤﺆﺳﺴﺎﺗﻴﺔ اﻟﻤﺴﺘﻠﻤﺔ‬
‫ﺻﻨﺪوق اﻟﺘﺄﻣﻴﻦ‬
‫ ﻋﻘﺪ اﻟﺘﺄﻣﻴﻦ‬/‫ﺳﻴﺎﺳﺔ )ﺑﻮﻟﻴﺼﺔ( ﺗﺄﻣﻴﻦ‬
‫ﻗﺴﻂ اﻟﺘﺄﻣﻴﻦ‬
،‫ ﻣﻮﺟﻮدات ﻏﻴﺮ ﻣﻠﻤﻮﺳﺔ‬/‫أﺻﻮل‬
‫ ﻣﻮﺟﻮدات ﺛﺎﺑﺘﺔ ﻏﻴﺮ‬/‫أﺻﻮل‬
)‫ﻣﺎدﻳﺔ)ﻣﺜﻞ ﻧﻈﺎم إدارة اﻟﻤﻌﻠﻮﻣﺎت‬
‫ ﻓﺎﺋﺪة ﻣﺮآﺒﺔ‬،‫ﻓﺎﺋﺪة‬
‫اﻟﻔﺎﺋﺪة ﺑﻌﺪ دﻓﻊ اﻟﻘﺮض ) ﻃﺮﻳﻘﺔ‬
) ‫اﻟﻔﺎﺋﺪة ﻋﻠﻰ اﻟﺮﺻﻴﺪ اﻟﻤﺘﻨﺎﻗﺺ‬
‫اﺣﺘﺴﺎب اﻟﻔﺎﺋﺪة ﻋﻠﻰ اﻟﺮﺻﻴﺪ‬
‫اﻟﻤﺘﻨﺎﻗﺺ ) ﻃﺮﻳﻘﺔ رﺻﻴﺪ اﻟﻔﺎﺋﺪة‬
)‫اﻟﻤﺘﻨﺎﻗﺺ‬
‫اﺣﺘﺴﺎب اﻟﻔﺎﺋﺪة ﻋﻠﻰ ﻣﺒﻠﻎ اﻟﻘﺮض‬
‫ اﻷﺳﺎﺳﻲ ( ﻃﺮﻳﻘﺔ ﻣﻌﺪل‬/‫اﻷوﻟﻲ‬
) ‫اﻟﻔﺎﺋﺪة اﻟﺜﺎﺑﺖ‬
‫اﻟﻔﺎﺋﺪة اﻟﻤﺴﺘﺤﻘﺔ‬
‫ اﻟﻔﺎﺋﺪة ﻏﻴﺮ‬،‫اﻟﻔﺎﺋﺪة اﻟﻤﺘﺄﺧﺮة‬
‫‪unpaid‬‬
‫‪Interest income‬‬
‫‪Interest loss provision‬‬
‫أﺳﺎس اﻻﺳﺘﺤﻘﺎق‪ ،‬ﺑﻴﺎن‪ /‬ﻗﺎﺋﻤﺔ اﻟﺪﺧﻞ) ‪(accrual accounting, income‬‬
‫)‪statement‬‬
‫‪Interest loss reserve‬‬
‫‪(accrual accounting,‬‬
‫‪balance sheet, asset‬‬
‫)‪account‬‬
‫‪Interest on loans‬‬
‫‪Interest on overdue‬‬
‫‪payment, moratorium‬‬
‫‪interest‬‬
‫‪Interest on savings‬‬
‫‪Interest payable (accrual‬‬
‫‪accounting, balance sheet,‬‬
‫)‪liability account‬‬
‫‪Interest payment‬‬
‫‪Interest rate cap, interest‬‬
‫‪rate ceiling‬‬
‫‪Interest rate margin‬‬
‫‪Interest rate risk‬‬
‫‪Interest rate sensibility‬‬
‫‪Interest rebate‬‬
‫‪Interest receivable (accrual‬‬
‫‪accounting, balance sheet,‬‬
‫)‪asset account‬‬
‫‪Interest spread‬‬
‫‪Interest unpaid, interest in‬‬
‫‪arrears‬‬
‫‪Interest-bearing account‬‬
‫‪Interest-bearing deposit‬‬
‫‪Interest-rate differential‬‬
‫‪Internal audit‬‬
‫‪Internal auditor‬‬
‫‪Internal control‬‬
‫اﻟﻤﺪﻓﻮﻋﺔ‬
‫اﻟﺪﺧﻞ ﻣﻦ اﻟﻔﺎﺋﺪة‬
‫ﻣﺨﺼﺺ ﻓﻘﺪان اﻟﻔﺎﺋﺪة ) ﻣﺤﺎﺳﺒﺔﻋﻠﻰ‬
‫اﺣﺘﻴﺎﻃﻲ ﻓﻘﺪان اﻟﻔﺎﺋﺪة ) ﻣﺤﺎﺳﺒﺔ ﻋﻠﻰ‬
‫أﺳﺎس اﻻﺳﺘﺤﻘﺎق‪ ،‬اﻟﻤﻴﺰاﻧﻴﺔ‬
‫اﻟﻌﻤﻮﻣﻴﺔ‪ ،‬ﺣﺴﺎب اﻟﻤﻮﺟﻮدات‪/‬‬
‫اﻷﺻﻮل)‬
‫اﻟﻔﺎﺋﺪة ﻋﻠﻰ اﻟﻘﺮوض‬
‫اﻟﻔﺎﺋﺪة ﻋﻠﻰ اﻟﺪﻓﻌﺎت اﻟﻤﺴﺘﺤﻘﺔ‪/‬‬
‫اﻟﻤﺘﺄﺧﺮة‪ ،‬ﻓﺎﺋﺪة اﻟﺘﺄﺟﻴﻞ ﻓﻲ دﻓﻊ‬
‫اﻟﺪﻳﻮن‬
‫اﻟﻔﺎﺋﺪة ﻋﻠﻰ ﺣﺴﺎﺑﺎت اﻟﺘﻮﻓﻴﺮ‪/‬‬
‫اﻟﻤﺪﺧﺮات‬
‫ﻓﺎﺋﺪة ﻣﺴﺘﺤﻘﺔ اﻟﺪﻓﻊ ) ﻣﺤﺎﺳﺒﺔ‬
‫اﻻﺳﺘﺤﻘﺎق‪ ،‬اﻟﻤﻴﺰاﻧﻴﺔ اﻟﻌﻤﻮﻣﻴﺔ‪،‬‬
‫ﺣﺴﺎب اﻟﻤﻄﻠﻮﺑﺎت)‬
‫دﻓﻌﺔ اﻟﻔﺎﺋﺪة‬
‫ﺳﻘﻒ أو ﺣﺪ أﻋﻠﻰ ﻟﺴﻌﺮ اﻟﻔﺎﺋﺪة‬
‫هﺎﻣﺶ ﺳﻌﺮ‪ /‬ﻧﺴﺒﺔ اﻟﻔﺎﺋﺪة‬
‫ﻣﺨﺎﻃﺮة ﺳﻌﺮ‪ /‬ﻧﺴﺒﺔ اﻟﻔﺎﺋﺪة‬
‫ﺣﺴﺎﺳﻴﺔ ﻣﻌﺪل اﻟﻔﺎﺋﺪة‬
‫ﺧﺼﻢ ﻣﻜﺘﺴﺐ ﻋﻠﻰ اﻟﻔﺎﺋﺪة)ﻓﺎﺋﺪة ﻳﻌﺎد‬
‫دﻓﻌﻬﺎ ﻻﺣﻘﺎًﺣﺴﺐ ﺷﺮوط ﻣﻌﻴﻨﺔ)‬
‫ﻓﺎﺋﺪة ﻣﺴﺘﺤﻘﺔ اﻟﻘﺒﺾ )ﻣﺤﺎﺳﺒﺔ‬
‫اﻻﺳﺘﺤﻘﺎق‪ ،‬اﻟﻤﻴﺰاﻧﻴﺔ اﻟﻌﻤﻮﻣﻴﺔ‪،‬‬
‫ﺣﺴﺎب اﻟﻤﻮﺟﻮدات‪ /‬اﻷﺻﻮل)‬
‫اﻟﻔﺎرق ﺑﻴﻦ اﻟﻔﺎﺋﺪة اﻟﻤﺪﻳﻨﺔ و اﻟﺪاﺋﻨﺔ‬
‫اﻟﻔﺎﺋﺪة ﻏﻴﺮ اﻟﻤﺪﻓﻮﻋﺔ‪ ،‬اﻟﻔﺎﺋﺪة‬
‫اﻟﻤﺘﺄﺧﺮة‬
‫اﻟﺤﺴﺎﺑﺎت اﻟﺘﻲ ﺗﺤﻘﻖ ﻓﺎﺋﺪة )اﻟﻮداﺋﻊ)‬
‫ودﻳﻌﺔ ﺗﺤﻘﻖ ﻓﺎﺋﺪة‬
‫اﻻﺧﺘﻼف ﻓﻲ ﺳﻌﺮ اﻟﻔﺎﺋﺪة‬
‫ﺗﺪﻗﻴﻖ داﺧﻠﻲ )ﻣﺮاﺟﻌﺔ داﺧﻠﻴﺔ)‬
‫ﻣﺪﻗﻖ داﺧﻠﻲ )ﻣﺮاﺟﻊ داﺧﻠﻲ)‬
‫رﻗﺎﺑﺔ داﺧﻠﻴﺔ‬
‫)‪Internal rate of return (IRR‬‬
‫‪International Accounting‬‬
‫)‪Standard (IAS‬‬
‫‪Inventory turnover‬‬
‫‪Inventory, inventories‬‬
‫‪Investment‬‬
‫‪Investment bank (US),‬‬
‫)‪merchant bank (UK‬‬
‫‪Investment budget‬‬
‫‪Investment capital, invested‬‬
‫‪capital, capital, Equity plus‬‬
‫‪medium-and long term-debt‬‬
‫)‪(MLT‬‬
‫ﺣﻘﻮق ﻣﻠﻜﻴﺔ رأس اﻟﻤﺎل زاﺋﺪ اﻟﺪﻳﻮن‬
‫‪Investment funds‬‬
‫‪Investment grant (balance‬‬
‫)‪sheet‬‬
‫‪Investment income (income‬‬
‫)‪statement‬‬
‫‪Investment income rate‬‬
‫‪Investment return,‬‬
‫‪investment yield‬‬
‫‪Invoice‬‬
‫)‪Issue (to) (share or bond‬‬
‫‪J‬‬
‫‪Joint liability group,‬‬
‫‪solidarity group‬‬
‫‪Journal entry‬‬
‫‪Journal voucher‬‬
‫‪Journal, general journal‬‬
‫)‪Journalize (to‬‬
‫‪K‬‬
‫‪Key interest rate‬‬
‫ﻣﻌﺪل اﻟﻌﺎﺋﺪ اﻟﺪاﺧﻠﻲ )ﻳﺴﺘﺨﺪم‬
‫ﻻﺣﺘﺴﺎب اﻟﻘﻴﻤﺔ اﻟﺤﺎﻟﻴﺔ ﻟﻠﺘﺪﻓﻖ‬
‫اﻟﻨﻘﺪي)‬
‫ﻣﻌﺎﻳﻴﺮ اﻟﻤﺤﺎﺳﺒﺔ اﻟﺪوﻟﻴﺔ‬
‫دوران اﻟﻤﺨﺰون‬
‫ﻣﺨﺰون ﺳﻠﻌﻲ‬
‫اﺳﺘﺜﻤﺎر‬
‫ﺑﻨﻚ اﺳﺘﺜﻤﺎر‪ ،‬ﺑﻨﻚ ﺗﺠﺎري‬
‫ﻣﻮازﻧﺔ اﻻﺳﺘﺜﻤﺎر‬
‫رأس ﻣﺎل اﺳﺘﺜﻤﺎري‪ ،‬رأس اﻟﻤﺎل‬
‫اﻟﻤﺴﺘﺜﻤﺮ‪ ،‬ﺣﻘﻮق ﻣﻠﻜﻴﺔ رأس اﻟﻤﺎل‬
‫زاﺋﺪ اﻟﺪﻳﻮن ﻣﺘﻮﺳﻄﺔرأس ﻣﺎل‬
‫اﺳﺘﺜﻤﺎري‪ ،‬رأس اﻟﻤﺎل اﻟﻤﺴﺘﺜﻤﺮ‪،‬‬
‫ﻣﺘﻮﺳﻄﺔ وﻃﻮﻳﻠﺔ اﻷﺟﻞ‬
‫ﺻﻨﺎدﻳﻖ اﻻﺳﺘﺜﻤﺎر‬
‫ﻣﻨﺤﺔ اﺳﺘﺜﻤﺎر ) اﻟﻤﻴﺰاﻧﻴﺔ اﻟﻌﻤﻮﻣﻴﺔ)‬
‫دﺧﻞ اﻻﺳﺘﺜﻤﺎر ) ﺑﻴﺎن‪ /‬ﻗﺎﺋﻤﺔ اﻟﺪﺧﻞ)‬
‫ﻣﻌﺪل اﻟﺪﺧﻞ ﻣﻦ اﻻﺳﺘﺜﻤﺎر‬
‫ﻋﻮاﺋﺪ اﻻﺳﺘﺜﻤﺎر‪ ،‬إﻳﺮاد اﻻﺳﺘﺜﻤﺎر‬
‫ﻓﺎﺗﻮرة‪ /‬ﺳﻨﺪ‬
‫ﻳﺼﺪر )ل( )ﺳﻨﺪ أو ﺳﻬﻢ )‬
‫ﻣﺠﻤﻮﻋﺔ ﻣﺸﺘﺮآﺔ ﻓﻲ اﻟﻤﺴﺆوﻟﻴﺔ)‬
‫اﻻﻟﺘﺰام(‪ ،‬ﻣﺠﻤﻮﻋﺔ ﻣﺘﻀﺎﻣﻨﺔ‬
‫ﻗﻴﺪ ﻳﻮﻣﻴﺔ‪ /‬ﻗﻴﺪ ﻳﻮﻣﻲ‬
‫ﺳﻨﺪ ﻗﻴﺪ‬
‫دﻓﺘﺮ ﻳﻮﻣﻴﺔ‬
‫ﺗﺴﺠﻴﻞ ﻗﻴﻮد ﻳﻮﻣﻴﺔ‬
‫ﻣﻌﺪل اﻟﻔﺎﺋﺪة اﻷﺳﺎﺳﻲ )اﻟﺮﺋﻴﺴﻲ )‬
‫‪L‬‬
‫‪Labor bank, labor cost‬‬
‫)‪Land (balance sheet‬‬
‫‪Late borrower‬‬
‫‪Late fee on loans‬‬
‫‪Late payment‬‬
‫‪Lease‬‬
‫‪Leasehold amortisation (US‬‬
‫)‪: amortization‬‬
‫‪Leasehold improvements‬‬
‫)‪(balance sheet‬‬
‫‪Leasing‬‬
‫‪Ledger, general ledger‬‬
‫‪Legal entity, person‬‬
‫‪Legal reserves‬‬
‫‪Lender‬‬
‫‪Lending funds‬‬
‫‪Lending methodologies‬‬
‫‪Lessee‬‬
‫‪Lessor‬‬
‫‪Leverage‬‬
‫وﺗﻮﻇﻴﻔﻬﺎ ﻟﻠﺤﺼﻮل ﻋﻠﻰ ﻋﺎﺋﺪ ﻳﻔﻮق‬
‫‪Leverage ratio‬‬
‫‪Liabilities‬‬
‫‪Liabilities and equity‬‬
‫)‪(balance sheet‬‬
‫‪Liability account‬‬
‫‪Libor‬‬
‫‪Licensed financial‬‬
‫‪institution‬‬
‫‪Life expectancy‬‬
‫)‪(equipment‬‬
‫ﺑﻨﻚ اﻟﻌﻤﺎل‪ ،‬ﺗﻜﻠﻔﺔ اﻷﻳﺪي‬
‫اﻟﻌﺎﻣﻠﺔ‪/‬ﺗﻜﻠﻔﺔ اﻟﻌﻤﻞ‬
‫أراﺿﻲ ) اﻟﻤﻴﺰاﻧﻴﺔ اﻟﻌﻤﻮﻣﻴﺔ )‬
‫ﻣﻘﺘﺮض ﻣﺘﺄﺧﺮ‬
‫رﺳﻮم اﻟﺘﺄﺧﻴﺮ ﻓﻲ اﻟﺴﺪاد‬
‫دﻓﻌﺔ ﻣﺘﺄﺧﺮة‬
‫اﺳﺘﺌﺠﺎر‬
‫إﻃﻔﺎء اﻻﺳﺘﺌﺠﺎر )اﻟﻤﺄﺟﻮر )‬
‫ﺗﺤﺴﻴﻨﺎت اﻟﻤﺄﺟﻮر‬
‫ﺗﺄﺟﻴﺮ‬
‫دﻓﺘﺮ اﻻﺳﺘﺎذ‪ ،‬دﻓﺘﺮ اﻷﺳﺘﺎذ اﻟﻌﺎم‬
‫ﺷﺨﺼﻴﺔ ﻗﺎﻧﻮﻧﻴﺔ‪ ،‬ﺷﺨﺺ‬
‫اﺣﺘﻴﺎﻃﻴﺎت ﻗﺎﻧﻮﻧﻴﺔ‬
‫ﻣﻘﺮض‬
‫ﺻﻨﺎدﻳﻖ‪ /‬أﻣﻮال اﻹﻗﺮاض‬
‫ﻣﻨﻬﺠﻴﺎت اﻹﻗﺮاض‬
‫ﻣﺴﺘﺄﺟﺮ‬
‫ﻣﺆﺟﺮ‬
‫ﻋﻤﻠﻴﺔ اﻗﺘﺮاض أﻣﻮال ﺑﻔﺎﺋﺪة ﻣﻌﻴﻨﺔ‬
‫آﻠﻔﺔ اﻻﻗﺘﺮاض أي اﻟﻔﺎﺋﺪة‬
‫ﻧﺴﺒﺔ اﻟﺮاﻓﻌﺔ‬
‫ﻣﻄﻠﻮﺑﺎت‪ /‬ﺧﺼﻮم ‪ /‬اﻟﺘﺰاﻣﺎت‪ /‬دﻳﻮن‬
‫اﻟﻤﻄﻠﻮﺑﺎت‪ /‬اﻟﺨﺼﻮم وﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ‬
‫ﺣﺴﺎب اﻟﻤﻄﻠﻮﺑﺎت‪ /‬اﻟﺨﺼﻮم‬
‫ﺳﻌﺮ اﻟﻔﺎﺋﺪة اﻟﺴﺎﺋﺪ ﺑﻴﻦ اﻟﻤﺼﺎرف ﻓﻲ‬
‫ﻟﻨﺪن‬
‫ﻣﺆﺳﺴﺔ ﻣﺎﻟﻴﺔ ﻣﺮﺧﺼﺔ‬
‫اﻟﻌﻤﺮ اﻟﻤﺘﻮﻗﻊ ) ﻣﻌﺪات )‬
Life of a loan
Limitation of scope,
limitation on scope (audit)
Line of credit
Link
Linked liabilities
Liquid assets
Liquidation value, forced
sale value
Liquidity
Liquidity adequacy ratio
(syn. de current ratio)
Liquidity management
Liquidity position
Liquidity requirements
Liquidity risk
Liquidity shortage
Liquidity squeeze
Liquidity threshold
Loan
Loan (savings) product
Loan agreement, loan
contract
Loan application
Loan application procedure
Loan appraisal
Loan balance (average loan
balance)
Loan ceiling
Loan charges
Loan collateral
Loan contract, loan
agreement
Loan disbursed
‫ ﻣﺪة اﻟﻘﺮض‬/‫ﻋﻤﺮ‬
‫ اﻟﻤﺤﺪدات ﻋﻠﻰ‬،‫ﻣﺤﺪدات ﻧﻄﺎق اﻟﻌﻤﻞ‬
‫ ﻇﺮوف ﺗﺤﻮل دون‬،)‫اﻟﻌﻤﻞ ) ﺗﺪﻗﻴﻖ‬
‫إﺟﺮاء اﻟﺘﺪﻗﻴﻖ‬
‫ اﻟﺘﺴﻬﻴﻼت اﻟﻤﻤﻨﻮﺣﺔ‬،‫ﺧﻂ اﻻﺋﺘﻤﺎن‬
‫ﻣﻦ ﻗﺒﻞ اﻟﺒﻨﻚ‬
‫ارﺗﺒﺎط‬
‫ ﺧﺼﻮم ﻣﺮﺑﻮﻃﺔ‬/‫ﻣﻄﻠﻮﺑﺎت‬
‫ﻣﻮﺟﻮدات ﺳﺎﺋﻠﺔ‬
‫ ﻗﻴﻤﺔ اﻟﺒﻴﻊ اﻹﺟﺒﺎري‬،‫ﻗﻴﻤﺔ اﻟﺘﺼﻔﻴﺔ‬
‫اﻟﺴﻴﻮﻟﺔ‬
‫ﻣﻌﺪل آﻔﺎﻳﺔ اﻟﺴﻴﻮﻟﺔ‬
‫إدارة اﻟﺴﻴﻮﻟﺔ‬
‫وﺿﻊ اﻟﺴﻴﻮﻟﺔ‬
‫ﻣﺘﻄﻠﺒﺎت اﻟﺴﻴﻮﻟﺔ‬
‫ﻣﺨﺎﻃﺮ اﻟﺴﻴﻮﻟﺔ‬
‫ﻧﻘﺺ اﻟﺴﻴﻮﻟﺔ‬
‫ﺿﻐﻂ اﻟﺴﻴﻮﻟﺔ‬
‫ﻋﺘﺒﺔ اﻟﺴﻴﻮﻟﺔ‬
‫ﻗﺮض‬
)‫ﻣﻨﺘﺞ ﻗﺮض) ﺗﻮﻓﻴﺮ‬
‫ ﻋﻘﺪ ﻗﺮض‬،‫اﺗﻔﺎﻗﻴﺔ ﻗﺮض‬
‫ﻃﻠﺐ ﻗﺮض‬
‫إﺟﺮاءات ﻃﻠﺐ اﻟﻘﺮض‬
‫ ﻃﻠﺐ اﻟﻘﺮض‬/‫ﺗﻘﻴﻴﻢ‬
‫رﺻﻴﺪ اﻟﻘﺮض )ﻣﺘﻮﺳﻂ رﺻﻴﺪ‬
)‫اﻟﻘﺮض‬
‫ﺳﻘﻒ اﻟﻘﺮض‬
‫رﺳﻮم اﻟﻘﺮض‬
)‫ﺿﻤﺎن اﻟﻘﺮض)اﻟﺮهﻦ‬
‫ اﺗﻔﺎﻗﻴﺔ اﻟﻘﺮض‬،‫ﻋﻘﺪ اﻟﻘﺮض‬
‫ﻗﺮض ﻣﺼﺮوف أو ﻣُﺼﺪَر‬
‫‪Loan disbursement‬‬
‫‪Loan fund capital‬‬
‫‪Loan guarantee‬‬
‫‪Loan in arrears, delinquent‬‬
‫‪loan, late payment, past due‬‬
‫‪loan‬‬
‫‪Loan income‬‬
‫‪Loan loss‬‬
‫‪Loan loss provision, loan‬‬
‫‪loss provision expense, loss‬‬
‫‪provisions (income‬‬
‫)‪statement‬‬
‫‪Loan loss ratio, loan loss‬‬
‫‪rate‬‬
‫‪Loan loss reserve (balance‬‬
‫)‪sheet, asset account‬‬
‫‪Loan loss reserve ratio‬‬
‫‪Loan maturing‬‬
‫‪Loan officer productivity‬‬
‫‪Loan officer, credit officer‬‬
‫‪Loan outreach‬‬
‫‪Loan portfolio‬‬
‫‪Loan portfolio turnover‬‬
‫‪Loan pricing‬‬
‫‪Loan processing‬‬
‫‪Loan recovery‬‬
‫‪Loan rescheduling ratio‬‬
‫‪Loan term‬‬
‫‪Loan tracking MIS‬‬
‫‪Loan tracking system‬‬
‫‪Loan use‬‬
‫‪Loan volume and value‬‬
‫ﺻﺮف أو إﺻﺪار اﻟﻘﺮض‬
‫ﺻﻨﺪوق ﺗﻤﻮﻳﻞ اﻟﻘﺮوض )رأس ﻣﺎل‬
‫اﻹﻗﺮاض)‬
‫ﺿﻤﺎن اﻟﻘﺮض‬
‫اﻟﻘﺮض اﻟﻤﺘﺄﺧﺮ‪ ،‬اﻟﺪﻓﻌﺔ اﻟﻤﺘﺄﺧﺮة‪،‬‬
‫اﻟﻘﺮض اﻟﻤﺴﺘﺤﻖ ﺳﺎﺑﻘًﺎ‪ /‬اﻟﻤﺘﺄﺧﺮ‬
‫دﺧﻞ اﻟﻘﺮض‬
‫ﻓﻘﺪان‪ /‬ﺧﺴﺎرة اﻟﻘﺮض‬
‫ﻣﺨﺼﺺ ﻓﻘﺪان اﻟﻘﺮض‪ ،‬ﻣﺼﺮوف‬
‫ﻣﺨﺼﺺ ﻓﻘﺪان اﻟﻘﺮض‪ ،‬ﻣﺨﺼﺼﺎت‬
‫اﻟﺨﺴﺎرة ) ﺑﻴﺎن‪ /‬ﻗﺎﺋﻤﺔ اﻟﺪﺧﻞ )‬
‫ﻧﺴﺒﺔ ﻓﻘﺪان‪ /‬ﺧﺴﺎرة اﻟﻘﺮض‪ ،‬ﻣﻌﺪل‬
‫ﻓﻘﺪان اﻟﻘﺮض‬
‫اﺣﺘﻴﺎﻃﻲ ﻓﻘﺪان اﻟﻘﺮض ) اﻟﻤﻴﺰاﻧﻴﺔ‬
‫اﻟﻌﻤﻮﻣﻴﺔ‪ ،‬ﺣﺴﺎب اﻟﻤﻮﺟﻮدات‪/‬‬
‫اﻷﺻﻮل )‬
‫ﻧﺴﺒﺔ اﺣﺘﻴﺎﻃﻲ ﻓﻘﺪان‪ /‬ﺧﺴﺎرة اﻟﻘﺮض‬
‫اﺳﺘﺤﻘﺎق اﻟﻘﺮض‬
‫إﻧﺘﺎﺟﻴﺔ ﻣﻮﻇﻒ اﻟﻘﺮوض )ﻣﺴﺆول‬
‫اﻹﻗﺮاض)‬
‫ﻣﻮﻇﻒ اﻟﻘﺮض‪ ،‬ﻣﻮﻇﻒ اﻻﺋﺘﻤﺎن‬
‫)ﻣﺴﺆول اﻹﻗﺮاض‪ ،‬أﺧﺼﺎﺋﻲ‬
‫اﻻﺋﺘﻤﺎن)‬
‫اﻧﺘﺸﺎر اﻹﻗﺮاض‬
‫ﻣﺤﻔﻈﺔ اﻟﻘﺮض‬
‫دوران ﻣﺤﻔﻈﺔ اﻟﻘﺮض‬
‫ﺗﺴﻌﻴﺮ اﻟﻘﺮض‬
‫ﻣﻌﺎﻟﺠﺔ‪ /‬إﺟﺮاءات اﻟﻘﺮض‬
‫اﺳﺘﺮداد اﻟﻘﺮض‬
‫ﻧﺴﺒﺔ إﻋﺎدة ﺟﺪوﻟﺔ اﻟﻘﺮوض‬
‫ﻋﻤﺮ‪ /‬ﻓﺘﺮة‪ /‬ﻣﺪة اﻟﻘﺮض‬
‫ﻧﻈﺎم إدارة ﻣﻌﻠﻮﻣﺎت ﻣﺘﺎﺑﻌﺔ اﻟﻘﺮوض‬
‫)ﻧﻈﺎم ﻣﺘﺎﺑﻌﺔ اﻟﻘﺮوض)‬
‫ﻧﻈﺎم ﻣﺘﺎﺑﻌﺔ اﻟﻘﺮض‬
‫اﺳﺘﺨﺪام اﻟﻘﺮض‬
‫اﻓﺘﺮاﺿﺎت ﻧﻤﻮ ﻋﺪد وﻗﻴﻤﺔ اﻟﻘﺮوض‬
‫‪growth assumptions‬‬
‫‪Loan write-off ratio‬‬
‫‪Loan write-off , voir‬‬
‫‪written-off loan‬‬
‫‪Loans outstanding‬‬
‫)‪Local area network (LAN‬‬
‫‪Long-range planning‬‬
‫‪Long-term debt‬‬
‫‪Long-term investments‬‬
‫‪(balance sheet, asset‬‬
‫)‪account‬‬
‫‪Long-term liabilities‬‬
‫‪(balance sheet, liability‬‬
‫)‪account‬‬
‫‪Loss‬‬
‫‪Loss provision, loan loss‬‬
‫‪provision, loan loss‬‬
‫‪provision expense (income‬‬
‫)‪statement‬‬
‫‪Machinery (balance sheet,‬‬
‫)‪asset account‬‬
‫‪Maintenance and cleaning‬‬
‫)‪(income statement‬‬
‫‪Management‬‬
‫‪Management accounting‬‬
‫‪Management auditor‬‬
‫‪Management by objectives‬‬
‫‪Management chart,‬‬
‫‪performance chart,‬‬
‫‪management report,‬‬
‫‪working table‬‬
‫‪Management control‬‬
‫‪Management indicator‬‬
‫‪Management information‬‬
‫ﻧﺴﺒﺔ ﺷﻄﺐ‪ /‬إﻋﺪام اﻟﻘﺮض )ﻧﺴﺒﺔ‬
‫اﻟﻘﺮوض اﻟﻤﻌﺪﻣﺔ)‬
‫ﺷﻄﺐ‪ /‬إﻋﺪام اﻟﻘﺮض‪ ،‬ﻗﺮض‬
‫ﻣﺸﻄﻮب‪ /‬ﻣﻌﺪوم‬
‫ﻗﺮوض )ﻗﺎﺋﻤﺔ( )ﻗﺮوض ﻧﺸﻄﺔ )‬
‫(ﺷﺒﻜﺔ ﺑﺮﻣﺠﺔ داﺧﻞ اﻟﻤﻜﺘﺐ اﻟﻮاﺣﺪ )‬
‫ﺗﺨﻄﻴﻂ ﺑﻌﻴﺪ اﻟﻤﺪى‬
‫دﻳﻦ ﻃﻮﻳﻞ اﻷﺟﻞ‬
‫اﺳﺘﺜﻤﺎر ﻃﻮﻳﻞ اﻷﺟﻞ ) اﻟﻤﻴﺰاﻧﻴﺔ‬
‫اﻟﻌﻤﻮﻣﻴﺔ‪ ،‬ﺣﺴﺎب اﻟﻤﻮﺟﻮدات‪/‬‬
‫اﻷﺻﻮاﺳﺘﺜﻤﺎر ﻃﻮﻳﻞ اﻷﺟﻞ )‬
‫اﻟﻤﻴﺰاﻧﻴﺔ اﻟﻌﻤﻮﻣﻴﺔ‪ ،‬ﺣﺴﺎب‬
‫اﻟﻤﻮﺟﻮدات ‪/‬اﻷﺻﻮل)‬
‫ﻣﻄﻠﻮﺑﺎت‪ /‬ﺧﺼﻮم‪ /‬اﻟﺘﺰاﻣﺎت ﻃﻮﻳﻠﺔ‬
‫اﻷﺟﻞ ) اﻟﻤﻴﺰاﻧﻴﺔ اﻟﻌﻤﻮﻣﻴﺔ‪ ،‬ﺣﺴﺎب‬
‫اﻟﻤﻄﻠﻮﺑﺎت)‬
‫ﺧﺴﺎرة‪ /‬ﻓﻘﺪان‬
‫ﻣﺨﺼﺺ ﻓﻘﺪان‪/‬ﺧﺴﺎرة‪،‬ﻣﺨﺼﺺ‬
‫ﻓﻘﺪان‪/‬ﺧﺴﺎرة اﻟﻘﺮوض‪ ،‬ﻣﺼﺮوف‬
‫ﻣﺨﺼﺺ ﻓﻘﺪان‪/‬ﺣﺴﺎرة‬
‫اﻟﻘﺮوض)ﻗﺎﺋﻤﺔ اﻟﺪﺧﻞ )‬
‫ﻣﻌﺪات ﺁﻟﻴﺔ ) ﻣﻴﺰاﻧﻴﺔ ﻋﻤﻮﻣﻴﺔ‪،‬‬
‫ﺣﺴﺎب اﻟﻤﻮﺟﻮدات ‪/‬اﻷﺻﻮل )‬
‫ﺻﻴﺎﻧﺔ وﺗﻨﻈﻴﻒ ) ﺑﻴﺎن‪ /‬ﻗﺎﺋﻤﺔ اﻟﺪﺧﻞ )‬
‫إدارة‬
‫ﻣﺤﺎﺳﺒﺔ إدارﻳﺔ‬
‫ﻣﺪﻗﻖ‪ /‬ﻣﺮاﺟﻊ إداري‬
‫اﻹدارة ﺑﺎﻷهﺪاف)اﻟﻤﺮﺗﺒﻄﺔ ﺑﺘﺤﻘﻴﻖ‬
‫اﻷهﺪاف )‬
‫هﻴﻜﻞ ﻧﻤﻮذج إداري‪،‬هﻴﻜﻞ ﻧﻤﻮذج‬
‫اﻷداء‪ ،‬ﺗﻘﺮﻳﺮ إداري‪ ،‬ﺟﺪول اﻟﻌﻤﻞ‬
‫رﻗﺎﺑﺔ إدارﻳﺔ‬
‫ﻣﺆﺷﺮ إداري‬
‫ﻣﻌﻠﻮﻣﺎت إدارﻳﺔ‬
Management Information
System (MIS)
Management letter (audit)
Management report, ‫ ﻧﻤﻮذج إداري)هﻴﻜﻠﻴﺔ‬،‫ﺗﻘﺮﻳﺮ إداري‬
management chart,
performance chart, working
table
Management representation
letter (audit)
Manager/managers
Managing director
Margin
Margin analysis
Marginal analysis
Marginal cost pricing
Marginal cost, incremental ‫ اﻟﺘﻜﻠﻔﺔ‬،‫ اﻟﻜﻠﻔﺔ اﻟﻬﺎﻣﺸﻴﺔ‬/‫ﺗﻜﻠﻔﺔ ﺣﺪﻳﺔ‬
cost
Market debt capital
Market interest rate
Market intermediation
Market led solutions for
financial services
Market penetration
Marketing positioning
Market research
Market segment
Market terms, commercial ‫ اﻟﻌﻨﺎﺻﺮ‬،‫ ﻣﺤﺪدات اﻟﺴﻮق‬/‫ﺷﺮوط‬
terms
Market value
Marketable securities
Marketing channel
Master budget
Material amount
Material misstatement
(audit)
‫ ﻧﻈﺎم إدارة‬/‫ﻧﻈﻢ ﻣﻌﻠﻮﻣﺎت إدارﻳﺔ‬
‫اﻟﻤﻌﻠﻮﻣﺎت‬
‫رﺳﺎﻟﺔ اﻹدارة ) ﺗﺪﻗﻴﻖ( رﺳﺎﻟﺔ‬
) ‫ﻣﻮﺟﻬﺔ ﻟﻺدارة( ﺗﺪﻗﻴﻖ‬
‫ ﺟﺪول‬،‫ ﻧﻤﻮذج اﻷداء‬،(‫إدارﻳﺔ‬
‫اﻷﻋﻤﺎل‬
) ‫رﺳﺎﻟﺔ ﺗﻤﺜﻴﻞ إداري ) ﺗﺪﻗﻴﻖ‬
‫ﻣﺪراء‬/‫ﻣﺪﻳﺮ‬
‫ ﺗﻨﻔﻴﺬي‬/‫ﻣﺪﻳﺮ ﻋﺎم‬
‫هﺎﻣﺶ‬
‫اﻟﻬﺎﻣﺶ‬/‫ﺗﺤﻠﻴﻞ اﻟﺤﺪ‬
‫هﺎﻣﺸﻲ‬/‫ﺗﺤﻠﻴﻞ ﺣﺪي‬
‫اﻟﻬﺎﻣﺸﻴﺔ‬/‫ﺗﺴﻌﻴﺮ اﻟﺘﻜﻠﻔﺔ اﻟﺤﺪﻳﺔ‬
‫اﻟﻤﺘﺰاﻳﺪة‬
‫رأﺳﻤﺎل اﻻﺋﺘﻤﺎن)اﻟﺪﻳﻦ( اﻟﺴﻮﻗﻲ‬
‫ﻣﻌﺪل ﻓﺎﺋﺪة اﻟﺴﻮق‬
‫وﺳﻴﻂ ﺳﻮﻗﻲ‬
‫ﺣﻠﻮل ﻟﻠﺨﺪﻣﺎت اﻟﻤﺎﻟﻴﺔ ﻗﺎﺋﻤﺔ ﻋﻠﻰ‬
‫ﺣﺎﺟﺎت اﻟﺴﻮق‬
/‫ ﺣﺼﺔ ﻓﻲ اﻟﺴﻮق‬/‫اﺧﺘﺮاق اﻟﺴﻮق‬
‫اﻟﺘﻐﻠﻐﻞ ﻓﻲ اﻟﺴﻮق‬
‫اﻟﻤﻮﺿﻌﺔ ﻓﻲ اﻟﺴﻮق‬
‫ دراﺳﺔ اﻟﺴﻮق‬/‫اﺳﺘﻄﻼع‬
‫ﺷﺮﻳﺤﺔ ﻣﻦ اﻟﺴﻮق‬
‫اﻟﺘﺠﺎرﻳﺔ‬
‫اﻟﻘﻴﻤﺔ اﻟﺴﻮﻗﻴﺔ‬
‫أوراق ﻣﺎﻟﻴﺔ ﻣﺘﺪاوﻟﺔ‬
‫ﻗﻨﻮات ﺗﺴﻮﻳﻖ‬
‫ﻣﻮازﻧﺔ ﺷﺎﻣﻠﺔ‬
)‫ﻣﺒﻠﻎ آﺒﻴﺮ )ﻣﺎدي‬
)‫ﺧﻄﺄ آﺒﻴﺮ ) ﺗﺪﻗﻴﻖ‬
Materiality
Materiality level (audit)
Maturity mismatch
Maturity, maturity date
Meals and incidentals
(income statement)
Measurability
Membership
Merchant bank (UK),
investment bank (US)
Method of lending
Microbanking Bulletin
(MBB)
Microcredit
Microentrepreneur
Microfinance
Microfinance institution
(MFI)
Micro-borrower
Micro-saver
Minimum (savings) balance
Minimum capital
requirements
Miscellaneous expenses
Miscellaneous income
Mission statement
Monetary policy
Moneylender, private lender
Monitoring
Monitoring and evaluation
Monthly payment
Monthly reviews
Monitoring indicators
finalized
Moratorium interest, interest
)‫اﻷهﻤﻴﺔ اﻟﻨﺴﺒﻴﺔ )اﻟﻤﺎدﻳﺔ‬
)‫ﻣﺴﺘﻮى اﻷهﻤﻴﺔ ) ﺗﺪﻗﻴﻖ‬
‫اﺳﺘﺤﻘﺎق ﻏﻴﺮ ﻣﺘﻮاﺋﻢ‬
‫ ﺗﺎرﻳﺦ اﻻﺳﺘﺤﻘﺎق‬،‫اﺳﺘﺤﻘﺎق‬
‫ ﻗﺎﺋﻤﺔ‬/‫وﺟﺒﺎت وﻃﻮارئ ) ﺑﻴﺎن‬
)‫اﻟﺮﺑﺢ‬
‫اﻟﻘﺎﺑﻠﻴﺔ ﻟﻠﻘﻴﺎس‬
‫ﻋﻀﻮﻳﺔ‬
‫ ﺑﻨﻚ اﺳﺘﺜﻤﺎري‬،‫ﺑﻨﻚ ﺗﺠﺎري‬
‫ﻃﺮﻳﻘﺔ اﻹﻗﺮاض‬
‫ﻧﺸﺮة اﻷﻋﻤﺎل اﻟﻤﺼﺮﻓﻴﺔ اﻷﺻﻐﺮ‬
‫اﻹﻗﺮاض اﻷﺻﻐﺮ‬
‫ﺻﺎﺣﺐ ﻣﺸﺮوع ﺻﻐﻴﺮ‬
‫اﻟﺘﻤﻮﻳﻞ اﻷﺻﻐﺮ‬
‫ﻣﺆﺳﺴﺔ ﺗﻤﻮﻳﻞ أﺻﻐﺮ‬
‫اﻟﻤﻘﺘﺮض اﻷﺻﻐﺮ‬
‫ﻣﻮﻓﺮ أﺻﻐﺮ‬
‫ اﻹدﺧﺎر‬/(‫اﻟﺮﺻﻴﺪ اﻷدﻧﻰ)ﻟﻠﺘﻮﻓﻴﺮ‬
‫اﻟﺤﺪ اﻷدﻧﻰ ﻟﻤﺘﻄﻠﺒﺎت رأس اﻟﻤﺎل‬
‫ﻣﺼﺎرﻳﻒ ﻣﺘﻨﻮﻋﺔ‬
‫ إﻳﺮادات ﻣﺘﻨﻮﻋﺔ‬/‫دﺧﻞ ﻣﺘﻨﻮع‬
‫ﺑﻴﺎن اﻟﺮﺳﺎﻟﺔ‬
‫ﺳﻴﺎﺳﻴﺔ ﻧﻘﺪﻳﺔ‬
/‫ ﻣﻘﺮض ﺧﺎص‬،‫ﻣﻘﺮض أﻣﻮال‬
‫ﻣﺮاﺑﻲ‬
‫ﻣﺮاﻗﺒﺔ‬/‫ﻣﺘﺎﺑﻌﺔ‬
‫ﻣﺮاﻗﺒﺔ وﺗﻘﻴﻴﻢ‬/‫ﻣﺘﺎﺑﻌﺔ‬
‫دﻓﻌﺔ ﺷﻬﺮﻳﺔ‬
‫ﻣﺮاﺟﻌﺎت ﺷﻬﺮﻳﺔ‬
‫ﻣﺆﺷﺮات اﻟﻤﺮاﻗﺒﺔ اﻟﻨﻬﺎﺋﻴﺔ‬
‫ اﻟﻔﺎﺋﺪة ﻋﻠﻰ‬،‫ﻓﺎﺋﺪة ﺗﺄﺟﻴﻞ اﻟﺪﻓﻊ‬
‫‪in overdue payments‬‬
‫‪Mortgage‬‬
‫‪Mortgage bank‬‬
‫‪Mortgage financing‬‬
‫‪Mortgage interest‬‬
‫‪Mortgagor‬‬
‫‪Multipurpose institution‬‬
‫‪Money-guard‬‬
‫‪N‬‬
‫‪NBFI‬‬
‫‪Negative rate of interest‬‬
‫‪Net book value‬‬
‫‪Net cash debit balance‬‬
‫‪Net cash requirement‬‬
‫‪Net cash revenue‬‬
‫‪Net cash flow, net increase‬‬
‫‪(decrease) in cash (cash‬‬
‫)‪flow statement‬‬
‫‪Net earnings, excess of‬‬
‫‪income over expenses, net‬‬
‫‪income (or net loss), net‬‬
‫‪profit‬‬
‫‪Net financial margin, net‬‬
‫‪financial result (income‬‬
‫)‪statement‬‬
‫‪Net income (or net loss),‬‬
‫‪excess of income over‬‬
‫‪expenses, net profit, net‬‬
‫‪earnings‬‬
‫‪Net income from operations‬‬
‫‪Net income ratio‬‬
‫‪Net increase (decrease) in‬‬
‫‪cash, net cash flow‬‬
‫‪Net interest margin‬‬
‫اﻟﺪﻓﻌﺎت اﻟﻤﺴﺘﺤﻘﺔ ‪/‬اﻟﻤﺘﺄﺧﺮة)ﻓﺎﺋﺪة‬
‫إﺿﺎﻓﻴﺔ ﺗﺤﺴﺐ ﻋﻠﻰ أﺳﺎس أﻳﺎم‬
‫اﻟﺘﺄﺧﻴﺮ)‬
‫ﻗﺮض ﻋﻘﺎري‬
‫ﺑﻨﻚ ﻋﻘﺎري‬
‫ﺗﻤﻮﻳﻞ ﻋﻘﺎري‬
‫ﻓﺎﺋﺪة ﻗﺮوض اﻟﺴﻜﻦ‪/‬اﻟﻘﺮوض‬
‫اﻟﻌﻘﺎرﻳﺔ‬
‫ﻣﻘﺮض ﻟﻺﺳﻜﺎن‬
‫ﻣﺆﺳﺴﺔ ﻣﺘﻌﺪدة اﻷﻏﺮاض‬
‫ﺣﺎﻓﻆ‪/‬ﺣﺎرس اﻟﻤﺎل‬
‫ﻣﺆﺳﺴﺔ ﻣﺎﻟﻴﺔ ﻏﻴﺮ ﺑﻨﻜﻴﺔ‬
‫ﻣﻌﺪل‪ /‬ﻧﺴﺒﺔ ﻓﺎﺋﺪة ﺳﻠﺒﻲ‬
‫ﺻﺎﻓﻲ اﻟﻘﻴﻤﺔ اﻟﺪﻓﺘﺮﻳﺔ‬
‫ﺻﺎﻓﻲ اﻟﺮﺻﻴﺪ اﻟﻤﺪﻳﻦ ﻟﻠﻨﻘﺪﻳﺔ‬
‫ﺻﺎﻓﻲ ﻣﺘﻄﻠﺐ اﻟﻨﻘﺪ‪ /‬ﻣﺘﻄﻠﺐ اﻟﺪﻓﻊ‬
‫ﻧﻘﺪًا‬
‫ﺻﺎﻓﻲ اﻹﻳﺮاد اﻟﻨﻘﺪي‬
‫ﺻﺎﻓﻲ اﻟﺘﺪﻓﻖ اﻟﻨﻘﺪي‪ ،‬ﺻﺎﻓﻲ اﻟﺰﻳﺎدة‬
‫) اﻟﻨﻘﺺ( ﻓﻲ اﻟﻨﻘﺪ ) ﺑﻴﺎن‪ /‬ﻗﺎﺋﻤﺔ‬
‫اﻟﺘﺪﻓﻖ اﻟﻨﻘﺪي)‬
‫ﺻﺎﻓﻲ اﻷرﺑﺎح‪ /‬اﻻﻳﺮادات‪ ،‬ﻓﺎﺋﺾ‬
‫اﻟﺪﺧﻞ ﻋﻠﻰ اﻟﻤﺼﺎرﻳﻒ‪ ،‬ﺻﺎﻓﻲ‬
‫اﻟﺪﺧﻞ ) أو ﺻﺎﻓﻲ اﻟﺨﺴﺎرة(‪ ،‬ﺻﺎﻓﻲ‬
‫اﻟﺮﺑﺢ‬
‫ﺻﺎﻓﻲ اﻟﻬﺎﻣﺶ اﻟﻤﺎﻟﻲ‪ ،‬ﺻﺎﻓﻲ اﻟﻨﺘﻴﺠﺔ‬
‫اﻟﻤﺎﻟﻴﺔ ) ﺑﻴﺎن ‪/‬ﻗﺎﺋﻤﺔ اﻟﺪﺧﻞ)‬
‫ﺻﺎﻓﻲ اﻟﺮﺑﺢ ) أو ﺻﺎﻓﻲ اﻟﺨﺴﺎرة(‪،‬‬
‫ﻓﺎﺋﺾ اﻟﺪﺧﻞ ﻋﻠﻰ اﻟﻤﺼﺎرﻳﻒ‪،‬‬
‫ﺻﺎﻓﻲ اﻹﻳﺮادات‬
‫ﺻﺎﻓﻲ اﻟﺪﺧﻞ ﻣﻦ اﻟﻌﻤﻠﻴﺎت‬
‫ﻧﺴﺒﺔ ﺻﺎﻓﻲ اﻟﺪﺧﻞ‬
‫ﺻﺎﻓﻲ اﻟﺰﻳﺎدة ) اﻟﻨﻘﺺ( ﻓﻲ اﻟﻨﻘﺪ‪،‬‬
‫ﺻﺎﻓﻲ اﻟﺘﺪﻓﻖ اﻟﻨﻘﺪي‬
‫ﺻﺎﻓﻲ هﺎﻣﺶ اﻟﻔﺎﺋﺪة‬
‫‪Net loans outstanding‬‬
‫)‪(balance‬‬
‫‪Net present worth, value‬‬
‫‪Net profit, net earnings,‬‬
‫‪excess of income over‬‬
‫اﻟﻤﺼﺎرﻳﻒ‪ ،‬ﺻﺎﻓﻲ اﻟﺪﺧﻞ ) أوﺻﺎﻓﻲ ‪expenses, net income (or net‬‬
‫)‪loss‬‬
‫‪Net worth‬‬
‫‪Nominal interest rate‬‬
‫‪Non operating (net) income‬‬
‫‪Non operating income and‬‬
‫‪expenses‬‬
‫ﻣﺆﺳﺴﺔ ﻏﻴﺮ رﺑﺤﻴﺔ‪ -‬ﻣﺆﺳﺴﺔ ﻻﺗﺒﻐﻲ‪Non profit organisation (US /‬‬
‫)‪: organization‬‬
‫‪Nonbank financial‬‬
‫‪institution‬‬
‫‪Nonbudgeted expenses‬‬
‫‪Noncash expense‬‬
‫‪Noninterest income‬‬
‫‪Nonperforming asset‬‬
‫‪Nonperforming loan‬‬
‫‪Non staff costs‬‬
‫‪Note payable‬‬
‫‪Note receivable‬‬
‫ﻣﻼﺣﻈﺎت )إﻳﻀﺎﺣﺎت( ﻣﻠﺤﻘﺔ ﺑﺎﻟﻘﻮاﺋﻢ ‪Note to financial statements‬‬
‫‪O‬‬
‫‪Occupancy expenses‬‬
‫)‪(income statement‬‬
‫‪Office expenses (income‬‬
‫)‪statement‬‬
‫‪Office materials, office‬‬
‫‪stationary, office supplies‬‬
‫‪On-costs (UK), indirect‬‬
‫‪costs‬‬
‫‪Ongoing savings‬‬
‫ﺻﺎﻓﻲ اﻟﻘﺮوض اﻟﻘﺎﺋﻤـﺔ) ﻣﻴﺰاﻧﻴﺔ)‬
‫ﺻﺎﻓﻲ اﻟﻘﻴﻤﺔ اﻟﺤﺎﻟﻴﺔ‬
‫ﺻﺎﻓﻲ اﻟﺮﺑﺢ‪ ،‬ﺻﺎﻓﻲ اﻷرﺑﺎح‪/‬‬
‫اﻻﻳﺮادات‪ ،‬ﻓﺎﺋﺾ اﻟﺪﺧﻞ ﻋﻠﻰ‬
‫اﻟﺨﺴﺎرة)‬
‫اﻟﻘﻴﻤﺔ اﻟﺼﺎﻓﻴﺔ )إﺟﻤﺎﻟﻲ اﻟﻤﻮﺟﻮدات‪-‬‬
‫إﺟﻤﺎﻟﻲ اﻟﻤﻄﻠﻮﺑﺎت)‬
‫ﻣﻌﺪل اﻟﻔﺎﺋﺪة اﻻﺳﻤﻲ‬
‫(ﺻﺎﻓﻲ( اﻟﺪﺧﻞ ﻏﻴﺮ اﻟﺘﺸﻐﻴﻠﻲ‬
‫اﻟﺪﺧﻞ و اﻟﻤﺼﺎرﻳﻒ ﻏﻴﺮ اﻟﺘﺸﻐﻴﻠﻴﺔ‬
‫ﺗﺘﻮﺧﻰ اﻟﺮﺑﺢ‬
‫ﻣﺆﺳﺴﺔ ﻣﺎﻟﻴﺔ ﻏﻴﺮ ﺑﻨﻜﻴﺔ‪ /‬ﻣﺼﺮﻓﻴﺔ‬
‫ﻧﻔﻘﺎت ﻏﻴﺮ ﻣﺤﺴﻮﺑﺔ ﻓﻲ اﻟﻤﻮازﻧﺔ‬
‫ﻧﻔﻘﺎت ﻏﻴﺮ ﻧﻘﺪﻳﺔ‬
‫دﺧﻞ ﻟﻴﺲ ﻋﻦ ﻃﺮﻳﻖ اﻟﻔﺎﺋﺪة‬
‫ﻣﻮﺟﻮدة‪ /‬أﺻﻞ ﻏﻴﺮ ﻋﺎﻣﻞ‬
‫ﻗﺮض ﻏﻴﺮ ﻋﺎﻣﻞ‬
‫ﻣﺼﺎرﻳﻒ إدارﻳﺔ أﺧﺮى‬
‫أوراق دﻓﻊ‬
‫أوراق ﻗﺒﺾ‬
‫اﻟﻤﺎﻟﻴﺔ‬
‫ﻣﺼﺎرﻳﻒ إﺷﻐﺎل اﻟﻌﻘﺎرات ) ﺑﻴﺎن‪/‬‬
‫ﻗﺎﺋﻤﺔ اﻟﺪﺧﻞ)‬
‫ﻣﺼﺎرﻳﻒ اﻟﻤﻜﺘﺐ ) ﺑﻴﺎن‪ /‬ﻗﺎﺋﻤﺔ‬
‫اﻟﺪﺧﻞ)‬
‫ﻣﻮاد ﻣﻜﺘﺒﻴﺔ‪ ،‬ﻗﺮﻃﺎﺳﻴﺔ ﻣﻜﺘﺒﻴﺔ‪،‬‬
‫ﺗﺠﻬﻴﺰات ﻣﻜﺘﺒﻴﺔ‬
‫ﺗﻜﻠﻔﺔ ﻏﻴﺮ ﻣﺒﺎﺷﺮة‬
‫ﺗﻮﻓﻴﺮ ﻣﺴﺘﻤﺮ )ﻣﺪﺧﺮات ﻣﺴﺘﻤﺮة)‬
On-lend (to)
Onlending
On line help
On-time repayment
On-time repayment rate
Opening balance, balance
brought forward
Operating account
Operating budget
Operating cash flow
Operating cost
Operating cost ratio,
operating expense ratio
Operating deficit
Operating department
Operating expense ratio,
operating cost ratio
Operating expenses,
operating costs, operational
costs
Operating income
Operating loss
Operating margin, operating
profit before depreciation
and amortisation (US :
amortization) (income
statement)
Operating profit
Operating profit before
depreciation and
amortisation (US :
amortization), operating
margin (income statement)
Operating risk
Operating self-sufficiency,
operational self-sufficiency
Operating subsidy (income
‫ ﻣﻘﺮض ل‬/‫ﻳﻘﺮض‬
‫إﻗﺮاض‬
‫ﻧﻈﺎم اﻟﻤﺴﺎﻋﺪة ﻋﻠﻰ اﻟﺨﻂ‬
‫ دﻓﻌﺎت ﻋﻠﻰ‬/‫ﺳﺪاد ﻓﻲ اﻟﻮﻗﺖ اﻟﻤﺤﺪد‬
‫اﻟﻮﻗﺖ‬
‫ﻓﻲ‬/‫ اﻟﺘﺴﺪﻳﺪ ﻋﻠﻰ اﻟﻮﻗﺖ‬/‫ﻣﻌﺪل اﻟﺴﺪاد‬
‫اﻟﻤﻮﻋﺪ‬
‫اﻟﺮﺻﻴﺪ اﻟﻤﺮﺣﻞ‬/‫اﻟﺮﺻﻴﺪ اﻹﻓﺘﺘﺎﺣﻲ‬
‫ﺣﺴﺎب ﺗﺸﻐﻴﻠﻲ‬
‫ﻣﻮازﻧﺔ ﺗﺸﻐﻴﻠﻴﺔ‬
‫ﺗﺪﻓﻖ ﻧﻘﺪي ﺗﺸﻐﻴﻠﻲ‬
‫ ﺗﻜﻠﻔﺔ ﺗﺸﻐﻴﻠﻴﺔ‬/‫آﻠﻔﺔ‬
‫ ﻧﺴﺒﺔ اﻟﻨﻔﻘﺔ‬،‫ﻧﺴﺒﺔ اﻟﺘﻜﻠﻔﺔ اﻟﺘﺸﻐﻴﻠﻴﺔ‬
‫اﻟﺘﺸﻐﻴﻠﻴﺔ‬
‫ﻋﺠﺰ ﺗﺸﻐﻴﻠﻲ‬
‫ ﻗﺴﻢ اﻟﻌﻤﻠﻴﺎت‬/ ‫داﺋﺮة ﺗﺸﻐﻴﻠﻴﺔ‬
‫ ﻧﺴﺒﺔ اﻟﺘﻜﻠﻔﺔ‬،‫ﻧﺴﺒﺔ اﻟﻨﻔﻘﺎت اﻟﺘﺸﻐﻴﻠﻴﺔ‬
‫اﻟﺘﺸﻐﻴﻠﻴﺔ‬
،‫ ﺗﻜﺎﻟﻴﻒ ﺗﺸﻐﻴﻠﻴﺔ‬،‫ﻣﺼﺎرﻳﻒ ﺗﺸﻐﻴﻠﻴﺔ‬
‫ﺗﻜﺎﻟﻴﻒ اﻟﻌﻤﻠﻴﺎت‬
‫دﺧﻞ ﺗﺸﻐﻴﻠﻲ‬
‫ﺧﺴﺎرة ﺗﺸﻐﻴﻠﻴﺔ‬
‫ اﻟﺮﺑﺢ اﻟﺘﺸﻐﻴﻠﻲ ﻗﺒﻞ‬،‫هﺎﻣﺶ ﺗﺸﻐﻴﻞ‬
‫اﻹهﻼك و اﻹهﺘﻼك‬
‫اﻟﺮﺑﺢ اﻟﺘﺸﻐﻴﻠﻲ‬
/‫اﻟﺮﺑﺢ اﻟﺘﺸﻐﻴﻠﻲ ﻗﺒﻞ اﻹهﻼك‬
‫ هﺎﻣﺶ ﺗﺸﻐﻴﻠﻲ‬،‫اﻹهﺘﻼك‬
‫ﻣﺨﺎﻃﺮة ﺗﺸﻐﻴﻠﻴﺔ‬
‫اﻻﻋﺘﻤﺎد ﻋﻠﻰ اﻟﺬات ﺗﺸﻐﻴﻠﻴًﺎ )اﻟﻜﻔﺎﻳﺔ‬
) ‫اﻟﺬاﺗﻴﺔ اﻟﺘﺸﻐﻴﻠﻴﺔ‬
)‫ ﻗﺎﺋﻤﺔ اﻟﺪﺧﻞ‬/‫دﻋﻢ ﺗﺸﻐﻴﻠﻲ ) ﺑﻴﺎن‬
statement)
Operating surplus
Operational costs, operating
expenses, operating cost
Operational efficiency
Operational expenses
Operational plans
Operational Planning
Operational review
Operational self-sufficiency
Operational sustainability
Operations officer
Opportunity cost
Organisation chart (US :
organization)
Organisational structure
(US : organizational)
Origination fee (loan)
Outflow (accounting)
Outlines
Outreach
Outreach indicator
Outsourcing
Outputs
Outstanding balance of loan
principal
Outstanding loans
Overdraft facilities
Overdue, past-due
Overhead budget
Overhead costs, overheads
(head office)
Owner’s equity,
shareholder’s capital,
)‫ﻓﺎﺋﺾ ﺗﺸﻐﻴﻠﻲ )ﻣﻦ اﻟﻌﻤﻠﻴﺎت‬
‫ ﻣﺼﺎرﻳﻒ‬،‫ﻋﻤﻠﻴﺎﺗﻴﺔ‬/‫ﺗﻜﺎﻟﻴﻒ ﺗﺸﻐﻴﻠﻴﺔ‬
‫ ﺗﻜﻠﻔﺔ اﻟﺘﺸﻐﻴﻞ‬،‫ﺗﺸﻐﻴﻠﻴﺔ‬
‫ﻋﻤﻠﻴﺎﺗﻴﺔ‬/‫ ﻓﻌﺎﻟﻴﺔ ﺗﺸﻐﻴﻠﻴﺔ‬/‫آﻔﺎءة‬
‫ﻧﻔﻘﺔ اﻟﻌﻤﻠﻴﺔ‬
‫ﺧﻄﺔ ﻋﻤﻠﻴﺎﺗﻴﺔ‬
‫اﻟﺘﺨﻄﻴﻂ اﻟﻌﻤﻠﻴﺎﺗﻲ‬
‫ﻋﻤﻠﻴﺎﺗﻴﺔ‬/‫ﻣﺮاﺟﻌﺔ ﺗﺸﻐﻴﻠﻴﺔ‬
‫اﻻآﺘﻔﺎء اﻟﺬاﺗﻲ اﻟﺘﺸﻐﻴﻠﻲ‬
‫اﻻﺳﺘﺪاﻣﺔ اﻟﺘﺸﻐﻴﻠﻴﺔ‬
‫ﻣﻮﻇﻒ ﻋﻤﻠﻴﺎت‬
‫ﺗﻜﻠﻔﺔ اﻟﻔﺮﺻﺔ اﻟﺒﺪﻳﻠﺔ‬
‫هﻴﻜﻞ ﺗﻨﻈﻴﻤﻲ‬
‫هﻴﻜﻠﻴﺔ ﺗﻨﻈﻴﻤﻴﺔ‬
‫رﺳﻮم اﻟﺒﺪء‬
) (‫اﻟﺘﺪﻓﻖ اﻟﺨﺎرج )اﻟﻤﺪﻓﻮﻋﺎت‬
)‫ﻣﺤﺎﺳﺒﺔ‬
‫ﺧﻄﻮط ﻋﺎﻣﺔ‬
‫اﻻﻧﺘﺸﺎر‬
‫ﻣﺆﺷﺮ اﻻﻧﺘﺸﺎر‬
‫اﻟﺘﻨﻔﻴﺬ ﻋﻦ ﻃﺮﻳﻖ ﻃﺮق ﺧﺎرﺟﻴﺔ‬
‫ﻣﺨﺮﺟﺎت‬
‫اﻟﺮﺻﻴﺪ اﻟﻘﺎﺋﻢ ﻷﺻﻞ اﻟﻘﺮض‬
‫اﻟﻘﺮوض اﻟﻘﺎﺋﻤﺔ )اﻟﺘﻲ ﻣﺎزال ﻟﻬﺎ‬
) ‫رﺻﻴﺪ ﻏﻴﺮ ﻣﺪﻓﻮع‬
‫ﺗﺴﻬﻴﻼت ﺟﺎري ﻣﺪﻳﻦ‬
)‫اﻟﻤﺴﺘﺤﻖ )اﻟﻤﺘﺄﺧﺮ‬
‫ﻣﻮازﻧﺔ اﻟﻤﺼﺎرﻳﻒ ﻏﻴﺮ اﻟﻤﺒﺎﺷﺮة‬
‫ﺗﻜﺎﻟﻴﻒ ﻏﻴﺮ ﻣﺒﺎﺷﺮة ) اﻟﻤﻜﺘﺐ‬
)‫اﻟﺮﺋﻴﺴﻲ‬
‫ راس ﻣﺎل‬، ‫ﺣﻘﻮق ﻣﻠﻜﻴﺔ اﻟﻤﺎﻟﻚ‬
،‫ ﺣﻘﻮق ﻣﻠﻜﻴﺔ اﻟﻤﺴﺎهﻤﻴﻦ‬،‫اﻟﻤﺴﺎهﻤﻴﻦ‬
‫‪shareholder’s equity,‬‬
‫‪shareholder’s funds,‬‬
‫‪common stockholder equity‬‬
‫‪P‬‬
‫‪Paid-in capital‬‬
‫‪Pair-wise Ranking‬‬
‫‪Par value, face value‬‬
‫‪Parent company‬‬
‫‪Participatory rapid appraisal‬‬
‫‪Passbook‬‬
‫‪Passbook savings‬‬
‫‪Past due rate, arrears rate,‬‬
‫‪delinquency rate‬‬
‫‪Past-due loan‬‬
‫‪Past-due, overdue‬‬
‫‪Pawn loan‬‬
‫‪Pawnbroker‬‬
‫)‪Pay off (loan) (to‬‬
‫‪Payable on demand‬‬
‫‪Payback period‬‬
‫‪Payment date‬‬
‫‪Payment in advance‬‬
‫‪Payment in arrears,‬‬
‫‪delinquent payment‬‬
‫‪Payment in kind‬‬
‫‪Payment overdue‬‬
‫‪Payment voucher‬‬
‫‪Payment, repayment‬‬
‫‪Payroll‬‬
‫‪Payroll tax expense‬‬
‫‪PEARLS system‬‬
‫‪Peer lending guarantee‬‬
‫ﺗﻤﻮﻳﻞ اﻟﻤﺴﺎهﻤﻴﻦ‪ ،‬ﺣﻘﻮق ﻣﻠﻜﻴﺔ‬
‫اﻟﻤﺴﺎهﻤﻴﻦ اﻟﻌﺎم‬
‫رأس اﻟﻤﺎل اﻟﻤﺪﻓﻮع‬
‫ﻣﻘﺎرﻧﺔ اﻟﺘﺼﻨﻴﻒ‬
‫اﻟﻘﻴﻤﺔ اﻹﺳﻤﻴﺔ‬
‫اﻟﺸﺮآﺔ اﻷم‬
‫اﻟﺘﻘﻴﻴﻢ اﻟﺴﺮﻳﻊ ﺑﺎﻟﻤﺸﺎرآﺔ‬
‫دﻓﺘﺮ ﺣﺴﺎب اﻟﻌﻤﻴﻞ ﻣﻊ اﻟﺒﻨﻚ )دﻓﺘﺮ‬
‫اﻟﻌﻤﻴﻞ(‪ -‬دﻓﺘﺮ اﻟﺘﻮﻓﻴﺮ‬
‫دﻓﺘﺮ اﻟﺘﻮﻓﻴﺮ‪ /‬اﻹدﺧﺎر‬
‫ﻣﻌﺪل اﻟﻤﺴﺘﺤﻖ‪ ،‬ﻣﻌﺪل اﻟﺘﺄﺧﻴﺮ‪ ،‬ﻣﻌﺪل‬
‫اﻟﺘﺄﺧﺮ ‪/‬اﻟﻤﺘﺄﺧﺮات‬
‫ﻗﺮض ﻣﺴﺘﺤﻖ‪ /‬ﻣﺘﺄﺧﺮ‬
‫ﻣﺴﺘﺤﻖ‪ /‬ﻣﺘﺄﺧﺮ‪ ،‬ﻓﺎت ﻣﻮﻋﺪ اﺳﺘﺤﻘﺎﻗﻪ‬
‫ﻗﺮض اﻟﺮهﻦ‬
‫اﻟﻤﺴﺘﺮهﻦ‪ ،‬اﻟﻤﺮاﺑﻲ‬
‫ﻳﺪﻓﻊ اﻟﺪﻳﻦ )اﻟﻘﺮض )‬
‫واﺟﺐ اﻟﺪﻓﻊ ﻋﻨﺪ اﻟﻄﻠﺐ‬
‫ﻓﺘﺮة اﻻﺳﺘﺮداد‬
‫ﺗﺎرﻳﺦ اﻟﺴﺪاد‪ -‬ﺗﺎرﻳﺦ اﻟﺘﺴﺪﻳﺪ‪ /‬اﻟﺪﻓﻊ‬
‫اﻟﺪﻓﻊ ﻣﻘﺪﻣًﺎ‬
‫دﻓﻌﺔ ﻣﺘﺄﺧﺮة‪،‬‬
‫اﻟﺪﻓﻊ ﻋﻴﻨ ًﺎ‬
‫اﻟﺪﻓﻌﺔ اﻟﺘﻲ ﻣﻀﻰ ﺗﺎرﻳﺦ اﺳﺘﺤﻘﺎﻗﻬﺎ‬
‫وﺻﻞ دﻓﻊ‪ /‬ﺳﻨﺪ دﻓﻊ‬
‫دﻓﻊ‪ ،‬ﺳﺪاد‪ /‬ﺗﺴﺪﻳﺪ‬
‫آﺸﻒ اﻟﺮواﺗﺐ‬
‫ﻣﺼﺎرﻳﻒ ﺿﺮاﺋﺐ اﻟﺪﺧﻞ ﻋﻠﻰ‬
‫اﻟﺮواﺗﺐ‬
‫ﻧﻈﺎم ﺑﻴﺮل‬
‫اﻹﻗﺮاض ﺑﺎﻟﺘﻀﺎﻣﻦ )إﻗﺮاض‬
‫اﻟﻨﻈﺮاء)‬
Peer pressure
Peer review (solidarity
group)
Peer-to-peer network
Penalty
Penalty income
Penalty interest
Pending client (for a loan)
Pending loan
Penetration rate
Performance chart, working
table, management chart,
management report
Performance incentive
scheme
Performance indicator
Performance review
Performance standard
Performing asset,
productive asset
Performing loan
Permanent asset(s), capital
asset(s), fixed asset(s),
tangible asset(s)
Personal guarantee
Personnel efficiency, field
staff efficiency
Personnel expenses
Personnel time ratio
Petty cash
Physical asset
Pilot test
Pledge (to)
Pledging
Portfolio
)‫ اﻟﻨﻈﺮاء )اﻟﻤﺠﻤﻮﻋﺔ‬/‫ﺿﻐﻂ اﻟﺰﻣﻼء‬
) ‫ﻣﺮاﺟﻌﺔ ﻣﻦ أﻋﻀﺎء اﻟﻤﺠﻤﻮﻋﺔ‬
)‫ﻣﺠﻤﻮﻋﺔ ﺗﻀﺎﻣﻨﻴﺔ‬
‫ اﻷﻧﺪاد‬/‫ﺷﺒﻜﺔ اﻟﻨﻈﺮاء‬
‫ﻏﺮاﻣﺔ‬
‫دﺧﻞ اﻟﻐﺮاﻣﺔ‬
‫ﻓﺎﺋﺪة اﻟﻐﺮاﻣﺔ‬
)‫ ﻣﻌﻠﻖ ) ﻟﻠﻘﺮض‬/‫زﺑﻮن ﻣﺮﺗﻘﺐ‬
‫ﻗﺮض ﻣﻌﻠﻖ‬
‫ﻣﻌﺪل اﻻﺧﺘﺮاق‬
‫ ﺟﺪول‬،‫ ﺟﺪول اﻟﻌﻤﻞ‬،‫ﺟﺪول اﻷداء‬
‫ ﺗﻘﺮﻳﺮ إداري‬،‫اﻹدارة‬
‫ﻧﻈﺎم اﻟﺤﻮاﻓﺰ ﺑﺤﺴﺐ اﻷداء‬
‫ﻣﺆﺷﺮ اﻷداء‬
‫ﻣﺮاﺟﻌﺔ اﻷداء‬
‫ﻣﻌﺎﻳﻴﺮ اﻷداء‬
‫ أﺻﻮل ﻋﺎﻣﻠﺔ ﻣﻮﺟﻮدات‬/‫ﻣﻮﺟﻮدات‬
‫ﻣﻨﺘﺠﺔ‬
‫ﻗﺮض ﻋﺎﻣﻞ‬
/‫ ﻣﻮﺟﻮدات‬،‫ أﺻﻮل داﺋﻤﺔ‬/‫ﻣﻮﺟﻮدات‬
،‫أﺻﻮل ﻟﺮأس اﻟﻤﺎل اﻟﻌﺎﻣﻞ‬
/‫ ﻣﻮﺟﻮدات‬،‫ أﺻﻮل ﺛﺎﺑﺘﺔ‬/‫ﻣﻮﺟﻮدات‬
‫أﺻﻮل ﻣﻠﻤﻮﺳﺔ‬
‫ﺿﻤﺎﻧﺔ ﺷﺨﺼﻴﺔ‬
‫ آﻔﺎءة اﻟﻤﻮﻇﻔﻴﻦ‬،‫آﻔﺎءة اﻟﻤﻮﻇﻔﻴﻦ‬
‫اﻟﻤﻴﺪاﻧﻴﻴﻦ‬
) ‫ﺗﻜﺎﻟﻴﻒ اﻟﻤﻮﻇﻔﻴﻦ) اﻟﻌﻤﺎﻟﺔ‬
‫ﻧﺴﺒﺔ وﻗﺖ اﻟﻤﻮﻇﻔﻴﻦ‬
‫ﺻﻨﺪوق ﻧﺜﺮﻳﺎت‬
‫أﺻﻞ ﻣﺎدي‬
‫اﺧﺘﺒﺎر اﻟﻤﻨﺘﺞ اﻟﺘﺠﺮﻳﺒﻲ‬
)‫ﻳﻠﺘﺰم )ﻳﺘﻌﻬﺪ‬
‫اﻟﺘﻌﻬﺪ‬
‫ﻣﺤﻔﻈﺔ‬
Portfolio at risk
Portfolio diversification
Portfolio in arrears
Portfolio income
Portfolio outstanding
Portfolio quality
Portfolio report
Portfolio review
Portfolio risk
Portfolio turnover
Portfolio yield, yield on
(loan) portfolio
P.O.S
Position account
Positioning statement
Positive rate of interest
Post a entry (to)
Postal savings bank
Post-closing trial balance,
adjusted trial balance
Poverty level
Practitioner
Precautionary savings
Pre-engagement stage
(audit)
Preliminary savings
Prematured loan
Prematuring, acceleration of
maturity
Prepaid expenses (balance
sheet, asset account)
Prepayment
Present value (worth),
current value
Present worth of a stream of
‫اﻟﻤﺤﻔﻈﺔ ﻓﻲ ﺧﻄﺮ‬
‫ﺗﻨﻮﻳﻊ ﻣﺤﻔﻈﺔ اﻟﻘﺮوض‬
‫اﻟﻤﺤﻔﻈﺔ اﻟﻤﺘﺄﺧﺮة‬
‫دﺧﻞ اﻟﻤﺤﻔﻈﺔ‬
‫اﻟﻤﺤﻔﻈﺔ اﻟﻘﺎﺋﻤﺔ‬
‫ ﻧﻮﻋﻴﺔ اﻟﻤﺤﻔﻈﺔ‬/‫ﺟﻮدة‬
‫ﺗﻘﺮﻳﺮ اﻟﻤﺤﻔﻈﺔ‬
‫ﻣﺮاﺟﻌﺔ اﻟﻤﺤﻔﻈﺔ‬
‫ﻣﺨﺎﻃﺮة اﻟﻤﺤﻔﻈﺔ‬
‫دوران اﻟﻤﺤﻔﻈﺔ‬
‫ اﻟﻌﺎﺋﺪ ﻋﻠﻰ ﻣﺤﻔﻈﺔ‬،‫ﻋﺎﺋﺪ اﻟﻤﺤﻔﻈﺔ‬
‫اﻟﻘﺮوض‬
‫ﺷﺒﻜﺔ ﺁﻻت ﺗﻮزﻳﻊ إﻟﻜﺘﺮوﻧﻴﺔ‬
‫ﺣﺴﺎب ﻣﺮآﺰ‬
‫ﻋﺒﺎرة اﻟﺘﻤﻮﺿﻊ‬/‫ﺑﻴﺎن‬
‫اﻟﻤﻌﺪل اﻟﻤﻮﺟﺐ ﻟﻠﻔﺎﺋﺪة‬
‫ﺗﺮﺣﻴﻞ ﻗﻴﺪ‬
‫ﺑﻨﻚ اﻟﺘﻮﻓﻴﺮ اﻟﺒﺮﻳﺪي‬
‫ ﻣﻴﺰان‬،‫ﻣﻴﺰان اﻟﻤﺮاﺟﻌﺔ ﺑﻌﺪ اﻹﻏﻼق‬
‫اﻟﻤﺮاﺟﻌﺔ اﻟﻤﻌﺪل‬
‫ﻣﺴﺘﻮى اﻟﻔﻘﺮ‬
‫ ﻣﻤﺎرس اﻟﻤﻬﻨﺔ‬/‫ﻣﺰاول‬
‫ﺗﻮﻓﻴﺮات اﺳﺘﺒﺎﻗﻴﺔ‬
)‫ﻣﺮﺣﻠﺔ ﻗﺒﻞ اﻟﺘﻌﺎﻗﺪ )ﺗﺪﻗﻴﻖ‬
‫ أوﻟﻴﺔ‬/‫ﺗﻮﻓﻴﺮات ﺗﻤﻬﻴﺪﻳﺔ‬
‫ﻗﺮض ﻏﻴﺮ ﻣﺴﺘﺤﻖ ﺑﻌﺪ‬
‫ﺗﺴﺮﻳﻊ اﻻﺳﺘﺤﻘﺎق‬
‫ﻣﺼﺎرﻳﻒ ﻣﺪﻓﻮﻋﺔ ﻣﻘﺪﻣًﺎ ) ﻣﻴﺰاﻧﻴﺔ‬
/‫ ﺣﺴﺎب اﻟﻤﻮﺟﻮدات‬،‫ﻋﻤﻮﻣﻴﺔ‬
ً(‫اﻷﺻﻮل‬
‫دﻓﻌﺔ ﻣﺪﻓﻮﻋﺔ ﻣﻘﺪﻣًﺎ‬،‫اﻟﺪﻓﻊ ﻣﻘﺪﻣﺎ‬
‫ اﻟﻘﻴﻤﺔ اﻟﺠﺎرﻳﺔ‬،‫اﻟﻘﻴﻤﺔ اﻟﺤﺎﻟﻴﺔ‬
‫اﻟﻘﻴﻤﺔ اﻟﺤﺎﻟﻴﺔ ﻟﻠﺘﺪﻓﻖ ﻣﻦ اﻟﺪﺧﻞ‬
future income
Present worth of an annuity
factor
Previous year
Price level accounting,
general price level
accounting
Pricing structure
Prime rate
Principal
Principal overdue
Principal payment (loan)
Private development bank
Private lender, moneylender
Proceeds
Process
Process Mapping
Product Attribute Ranking
Product Costing
Product satisfaction survey
Product viability
Productive asset,
performing asset
Productivity
Productivity indicator
Profit and loss account,
profit and loss statement
(UK), income statement
(US)
Profit center
Profit centre accounting and
budgeting
Profit margin
Profit sharing
Profit, earnings
‫اﻟﻤﺴﺘﻘﺒﻠﻲ‬
‫اﻟﻘﻴﻤﺔ اﻟﺤﺎﻟﻴﺔ ﻟﻠﻤﻌﺎﻣﻞ اﻟﺴﻨﻮي‬
‫اﻟﺴﻨﺔ اﻟﺴﺎﺑﻘﺔ‬
‫ ﻣﺤﺎﺳﺒﺔ‬،‫ﻣﺤﺎﺳﺒﺔ ﻣﺴﺘﻮى اﻟﺴﻌﺮ‬
‫ﻣﺴﺘﻮى اﻟﺴﻌﺮ اﻟﻌﺎم‬
‫هﻴﻜﻠﻴﺔ اﻟﺘﺴﻌﻴﺮ‬
‫ﻣﻌﺪل أوﻟﻲ‬
)‫أﺻﻞ اﻟﺪﻳﻦ )اﻟﻘﺮض‬
‫أﺻﻞ اﻟﻘﺮض اﻟﻤﺴﺘﺤﻖ‬
‫ﻗﻴﻤﺔ أﺻﻞ اﻟﺪﻓﻌﺔ‬
‫ﺑﻨﻚ إﻧﻤﺎء)ﺗﻨﻤﻮي( ﺧﺎص‬
،‫ ﻣﻘﺮض أﻣﻮال‬،‫ﻣﻘﺮض ﺧﺎص‬
‫ﻣﺮاﺑﻲ‬
‫ ﺣﺼﻴﻠﺔ‬/‫ﻋﻮاﺋﺪ‬
‫ﻋﻤﻠﻴﺔ‬
‫رﺳﻢ ﻣﺨﻄﻂ اﻟﻌﻤﻠﻴﺔ‬
‫ﺗﺼﻨﻴﻒ ﺧﺼﻮﺻﻴﺔ اﻟﻤﻨﺘﺞ‬
‫ﺗﺤﺪﻳﺪ ﺗﻜﺎﻟﻴﻒ اﻹﻧﺘﺎج‬
‫آﻔﺎﻳﺔ اﻟﻤﻨﺘﺞ ﻟﺤﺎﺟﺎت اﻟﻌﻤﻼء‬
‫ﻧﺴﺒﺔ ﻧﺠﺎح اﻟﻤﻨﺘﺞ‬
‫ أﺻﻞ‬/‫ ﻣﻮﺟﻮدة‬،‫ أﺻﻞ ﻣﻨﺘﺞ‬/‫ﻣﻮﺟﻮدة‬
‫ﻋﺎﻣﻞ‬
‫إﻧﺘﺎﺟﻴﺔ‬
‫ﻣﺆﺷﺮ اﻹﻧﺘﺎﺟﻴﺔ‬
‫ ﻗﺎﺋﻤﺔ‬/‫ ﺑﻴﺎن‬،‫ﺣﺴﺎب اﻟﺮﺑﺢ واﻟﺨﺴﺎرة‬
‫ ﻗﺎﺋﻤﺔ اﻟﺪﺧﻞ‬/‫ ﺑﻴﺎن‬،‫اﻟﺮﺑﺢ واﻟﺨﺴﺎرة‬
‫ﻣﺮآﺰ رﺑﺢ‬
‫اﻟﻤﺤﺎﺳﺒﺔ واﻟﻤﻮازﻧﺔ اﻟﻘﺎﺋﻤﺔ ﻋﻠﻰ‬
‫أﺳﺎس اﻟﺮﺑﺢ‬
‫هﺎﻣﺶ رﺑﺢ‬
‫اﻟﻤﺸﺎرآﺔ ﻓﻲ اﻟﺮﺑﺢ‬
‫اﻷرﺑﺎح‬
Profitable fee structure
Profitability
Profitability ratio
Profitable
Proforma financial
statements
Program evaluation and
review technique-(PERT)
Projections
Promissory note
Properties
Property and equipment
(balance sheet, asset
account)
Provision (income
statement)
Provision of financial
services, delivery of
financial services
Provision write-off
Provisioning
Provisioning policy
Prudential ratio
Prudential standard
Public development bank
Pull-and-push based
strategy
Q
Qualified opinion (audit)
Qualified market
Quarterly evaluation report
Quick asset, liquid asset
Quick ratio, acid test ratio
Quote interest rate (to), set
an interest rate
‫هﻴﻜﻞ رﺳﻮم ﻣُﺮﺑِﺢ‬
‫اﻟﺮﺑﺤﻴﺔ‬
‫ﻣﻌﺪل اﻟﺮﺑﺤﻴﺔ‬
‫ﻣﺮﺑﺢ‬
‫ اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟﻴﺔ اﻟﻤﻔﺘﺮﺿﺔ‬/‫اﻟﺒﻴﺎﻧﺎت‬
‫ﺗﻘﻴﻴﻢ )ﺗﻘﻨﻴﺔ( اﻟﺒﺮﻧﺎﻣﺞ و اﻟﻤﺮاﺟﻌﺔ‬
‫اﻟﺘﻘﻨﻴﺔ‬
‫ اﻟﺘﻮﻗﻌﺎت‬/‫اﻻﺳﻘﺎﻃﺎت‬
‫آﻤﺒﻴﺎﻟﺔ‬
‫ﺧﺼﺎﺋﺺ‬
‫اﻟﻤﻤﺘﻠﻜﺎت واﻟﻤﻌﺪات ) اﻟﻤﻴﺰاﻧﻴﺔ‬
/‫ ﺣﺴﺎب اﻟﻤﻮﺟﻮدات‬،‫اﻟﻌﻤﻮﻣﻴﺔ‬
)‫اﻷﺻﻮل‬
-(‫ ﻗﺎﺋﻤﺔ اﻟﺪﺧﻞ‬/‫اﻻﺣﺘﻴﺎﻃﻲ ) ﺑﻴﺎن‬
‫ﻣﺨﺼﺼﺎت اﻹﺣﺘﻴﺎﻃﻲ‬
‫ ﺗﻘﺪﻳﻢ ﺧﺪﻣﺎت‬،‫ﺗﺰوﻳﺪ اﻟﺨﺪﻣﺎت اﻟﻤﺎﻟﻴﺔ‬
‫ﻣﺎﻟﻴﺔ‬
‫ﺷﻄﺐ )إﻟﻐﺎء( اﻟﻤﺨﺼﺺ‬
‫وﺿﻊ ﻣﺨﺼﺺ‬
‫ﺳﻴﺎﺳﺔ وﺿﻊ اﻟﻤﺨﺼﺺ‬
)‫اﻟﻤﻌﺪل اﻻﺣﺘﺮاﺳﻲ )اﻟﻮﻗﺎﺋﻲ‬
‫ﻣﻌﺎﻳﻴﺮ اﻻﺣﺘﺮاس‬
‫ﺑﻨﻚ ﺗﻨﻤﻮي ﻋﺎم‬
‫اﺳﺘﺮاﺗﻴﺠﻴﺎت ﺗﻌﺘﻤﺪ ﻋﻠﻰ اﻟﻌﺮض‬
)‫ اﻟﻄﻠﺐ( اﻟﺪﻓﻊ‬-‫ و‬-(‫)اﻟﺸ ّﺪ‬
) ‫رأي ﻣﺆهﻞ ) ﺗﺪﻗﻴﻖ‬
‫ﺳﻮق ﻣﺆهﻠﺔ‬
‫رﺑﻌﻲ‬/‫ﺗﻘﺮﻳﺮ ﻓﺼﻠﻲ‬
‫أﺻﻞ ﻳﻤﻜﻦ ﺗﺤﻮﻳﻠﻪ إﻟﻰ ﻧﻘﺪ‬/‫ﻣﻮﺟﻮدة‬
‫أﺻﻞ ﺳﺎﺋﻞ‬/‫ ﻣﻮﺟﻮدة‬،‫ﺑﺴﺮﻋﺔ‬
‫ ﻧﺴﺒﺔ اﻟﺴﻴﻮﻟﺔ اﻟﺴﺮﻳﻌﺔ‬،‫ﻧﺴﺒﺔ ﺳﺮﻳﻌﺔ‬
‫ ﻳﻀﻊ ﺳﻌﺮ ﻓﺎﺋﺪة‬،‫ﻳﻘﺘﺒﺲ ﺳﻌﺮ ﻓﺎﺋﺪة‬
Quoted interest rate, stated ‫ ﺳﻌﺮ اﻟﻔﺎﺋﺪة‬،‫ﺳﻌﺮ اﻟﻔﺎﺋﺪة اﻟﻤﻘﺘﺒﺲ‬
interest rate (syn. de ‫اﻟﻤﻮﺿﻮع‬
nominal rate)
R
Raise funds (to) ) ‫ﺗﻮﻓﻴﺮ أﻣﻮال )ل‬/‫ﺟﻤﻊ‬
Rating ‫ﺗﺼﻨﻴﻒ‬
Rating agency ‫وآﺎﻟﺔ ﺗﺼﻨﻴﻒ‬
Ratio analysis ‫ﺗﺤﻠﻴﻞ اﻟﻨﺴﺐ‬
Real effective interest rate ‫ﺳﻌﺮ اﻟﻔﺎﺋﺪة اﻟﺤﻘﻴﻘﻲ اﻟﻔﻌﻠﻲ‬
Real interest rate ‫ﺳﻌﺮاﻟﻔﺎﺋﺪة اﻟﺤﻘﻴﻘﻲ‬
Receipt in advance ‫أﺳﺘﻼم ﻣﻘﺪم‬
Receivable ‫ ﻣﺒﻠﻎ‬،‫ﻣﻘﺒﻮﺿﺎت ﺗﺤﺖ اﻟﺘﺤﺼﻴﻞ‬
‫ﻣﺴﺘﺤﻖ اﻟﻘﺒﺾ‬
Reciprocal lending ‫إﻗﺮاض ﺗﺒﺎدﻟﻲ‬
Recognize, record (to) (an )‫ﻳﺴﺠﻞ )ﻋﻤﻠﻴﺔ‬،‫ﻳﻘﺮ‬،‫ﻳﻌﺘﺮف‬
operation)
Reconcile (to) ‫ﻳﺴﻮي‬
Reconciliation account ‫ﺣﺴﺎب ﺗﺴﻮﻳﺔ‬
Reconciliation item ) ‫ﺑﻨﺪ ﺗﺴﻮﻳﺔ )ﻣﺤﺎﺳﺒﺔ‬
(accounting)
Record, recognize (to) (an )‫ﻳﻘﺮ ) ﻋﻤﻠﻴﺔ‬،‫ﻳﻌﺘﺮف ﺑـ‬،‫ﻳﺴﺠﻞ‬
operation)
Recovery ‫اﺳﺘﺮداد‬
Recovery rate (syn. de ‫ﻣﻌﺪل اﻻﺳﺘﺮداد‬
repayment rate)
Recurrent costs, recurrent ‫ ﻧﻔﻘﺎت دورﻳﺔ‬،‫ﺗﻜﺎﻟﻴﻒ دورﻳﺔ‬
expenses
Redeemable in cash ‫ﻳﺴﺘﺮد اﻟﺮهﻦ ﻧﻘﺪًا‬
Refinance ‫ﻳﻌﻴﺪ ﺗﻤﻮﻳﻞ‬
Refinanced loan ‫ﻗﺮض ﻣﻌﺎد ﺗﻤﻮﻳﻠﺔ‬
Refinancing ‫ ﻗﺮض ﻳﻌﺎد ﺗﻤﻮﻳﻠﻪ‬/‫إﻋﺎدة ﺗﻤﻮﻳﻞ‬
Regulated financial ‫ﻣﺆﺳﺴﺔ ﻣﺎﻟﻴﺔ ﻣﻨﻈﻤﺔ وﻣﺴﺠﻠﺔ‬
institution ‫وﺧﺎﺿﻌﺔ ﻟﺮﻗﺎﺑﺔ اﻟﺒﻨﻚ اﻟﻤﺮآﺰي‬
)‫)ﻣﺆﺳﺴﺔ ﻣﺎﻟﻴﺔ رﺳﻤﻴﺔ‬
Regulation factors ‫ اﻟﺘﺸﺮﻳﻌﺎت‬/‫اﻟﻌﻮاﻣﻞ اﻟﻤﻨﻈﻤﺔ‬
Regulators ‫ ﻣﺮاﻗﺒﻴﻦ‬/‫ﻣﻨﻈﻤﻴﻦ‬
Reimbursement, repayment, ‫ دﻓﻌﺔ‬،‫ﺳﺪاد‬
payment
Relative Preference Ranking
Remittance
Renewal of credit
Repayment by installments
Repayment capacity/ability
Repayment conditions
Repayment frequency
Repayment in advance
Repayment rate (syn. de
recovery rate)
Repayment schedule,
amortisation schedule (US :
amortization), repayment
plan
Repayment stream
Repayment, payment,
reimbursement
Repeat loan
Replacement cost, current
cost
Replacement value
Reporting
Reporting system
Repossessed collateral
Reprice (liabilities, …)
Reschedule (to)
Rescheduled loan
Rescheduling (of a loan)
Reserve (balance sheet)
Reserves for possible losses
(income statement)
Reserves in central bank
Residual value
‫اﻟﺘﺼﻨﻴﻒ ﺑﺎﻷﻓﻀﻠﻴﺔ اﻟﻨﺴﺒﻴﺔ‬
-‫ ﺣﻮاﻟﺔ‬،‫ ﻣﺒﻠﻎ ﻣﺤﻮل‬،‫ﺗﺤﻮﻳﻞ ﻧﻘﺪي‬
‫ﺗﺴﺪﻳﺪ دﻓﻌﺔ‬
‫ﺗﺠﺪﻳﺪ اﻟﻘﺮض‬
‫اﻟﺴﺪاد ﻋﻠﻰ دﻓﻌﺎت‬
‫اﻟﻘﺪرة ﻋﻠﻰ اﻟﺴﺪاد‬
‫ﺷﺮوط اﻟﺴﺪاد‬
‫دورﻳﺔ اﻟﺴﺪاد‬
‫اﻟﺴﺪاد ﻣﻘﺪﻣ ًﺎ‬
‫ﻣﻌﺪل اﻟﺴﺪاد‬/‫ﻧﺴﺒﺔ‬
‫ ﺑﺮﻧﺎﻣﺞ ﺟﺪول‬،‫ﺟﺪول اﻟﺴﺪاد‬
‫ ﺧﻄﺔ اﻟﺴﺪاد‬،‫اﻻﺳﺘﺤﻘﺎﻗﺎت‬
‫ﺗﺪﻓﻖ اﻟﺪﻓﻌﺎت‬
‫ﺗﻌﻮﻳﺾ‬،‫دﻓﻌﺔ‬،‫ﺳﺪاد‬
‫ﻗﺮض ﻣﻜﺮر‬
‫ اﻟﺘﻜﻠﻔﺔ اﻟﺠﺎرﻳﺔ‬،‫آﻠﻔﺔ اﻻﺳﺘﺒﺪال‬
‫ﻗﻴﻤﺔ اﻻﺳﺘﺒﺪال‬
‫رﻓﻊ ﺗﻘﺎرﻳﺮ‬
‫ﻧﻈﺎم اﻟﺘﻘﺎرﻳﺮ‬
‫ﺿﻤﺎﻧﺎت ﻣﺴﺘﺮدة‬/‫رهﻮﻧﺎت‬
/(‫إﻋﺎدة اﻟﺘﺴﻌﻴﺮ ) اﻟﻤﻄﻠﻮﺑﺎت‬
‫اﻻﻟﺘﺰاﻣﺎت‬
‫ﻳﻌﻴﺪ ﺟﺪوﻟﺔ‬،‫إﻋﺎدة ﺟﺪوﻟﺔ‬
‫ ﻗﺮض ﻣﻌﺎد ﺟﺪوﻟﺘﻪ‬/‫ﻗﺮض ﻣﺠﺪول‬
)‫إﻋﺎدة ﺟﺪوﻟﺔ ) ﻟﻠﻘﺮض‬
)‫اﻹﺣﺘﻴﺎﻃﻲ ) اﻟﻤﻴﺰاﻧﻴﺔ اﻟﻌﻤﻮﻣﻴﺔ‬
/‫اﺣﺘﻴﺎﻃﻲ اﻟﺨﺴﺎﺋﺮ اﻟﻤﺤﺘﻤﻠﺔ ) ﺑﻴﺎن‬
)‫ﻗﺎﺋﻤﺔ اﻟﺪﺧﻞ‬
‫اﻻﺣﺘﻴﺎﻃﻲ ﻓﻲ اﻟﺒﻨﻚ اﻟﻤﺮآﺰي‬
‫اﻟﻘﻴﻤﺔ اﻟﺒﺎﻗﻴﺔ‬
Restricted funds
Restructure (to)
Restructured loan
Retail Banking
Retail Services
Retained earnings
Retained earnings statement
Retained net surplus
(deficit)
Retention rate
Return on assets (ROA)
Return on business ratio
(ROB)
Return on equity (ROE)
Return on investment (ROI)
Return on performing assets,
yield on performing assets
Revenues
Reversal of amortisation and
provisions (US :
amortization)
Reversal policy
Reversing entries
Revolving credit
Revolving loan fund
Risk management
Rollout
Rotating savings and credit
association (ROSCA)
Rounding mechanisms
Running cost
Rural bank
Rural development bank
Return to Top ^
S
‫ أﻣﻮال ﺗﻤﻮﻳﻞ ﻣﻘﻴﺪ‬/‫ﻣﻨﺢ ﻣﻘﻴﺪة‬
‫ﻳﻌﻴﺪ هﻴﻜﻠﺔ‬،‫إﻋﺎدة هﻴﻜﻠﺔ‬
‫ﻣﻌﺎد هﻴﻜﻠﺘﺔ‬،‫ﻗﺮض ﻣﻬﻴﻜﻞ‬
‫اﻟﺒﻨﻜﻴﺔ‬/‫اﻟﺘﺠﺰﺋﺔ اﻟﻤﺼﺮﻓﻴﺔ‬
‫اﻟﺒﻨﻜﻴﺔ‬/‫ﺧﺪﻣﺎت اﻟﺘﺠﺰﺋﺔ اﻟﻤﺼﺮﻓﻴﺔ‬
‫اﻷرﺑﺎح اﻟﻤﺤﺘﺠﺰة‬
‫ ﻗﺎﺋﻤﺔ اﻷرﺑﺎح اﻟﻤﺤﺘﺠﺰة‬/‫ﺑﻴﺎن‬
‫ﺻﺎﻓﻲ اﻟﻔﺎﺋﺾ )اﻟﻌﺠﺰ( اﻟﻤﺤﺘﺠﺰ‬
)‫ﻣﻌﺪل اﻻﺣﺘﻔﺎظ )اﻟﺰﺑﺎﺋﻦ‬
‫ اﻷﺻﻮل‬/‫اﻟﻌﺎﺋﺪ ﻋﻠﻰ اﻟﻤﻮﺟﻮدات‬
‫ﻧﺴﺒﺔ اﻟﻌﺎﺋﺪ ﻋﻠﻰ اﻟﻤﺸﺮوع‬
‫اﻟﻌﺎﺋﺪ ﻋﻠﻰ ﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ‬
‫اﻟﻌﺎﺋﺪ ﻋﻠﻰ اﻻﺳﺘﺜﻤﺎر‬
‫ اﻷﺻﻮل‬/‫اﻟﻌﺎﺋﺪ ﻋﻠﻰ اﻟﻤﻮﺟﻮدات‬
/‫ اﻟﺮﺑﺢ ﻋﻠﻰ اﻟﻤﻮﺟﻮدات‬،‫اﻟﻌﺎﻣﻠﺔ‬
‫اﻷﺻﻮل اﻟﻌﺎﻣﻠﺔ‬
‫اﻹﻳﺮادات‬
‫ﻗﻠﺐ اﻻهﻼك و اﻻﺣﺘﻴﺎﻃﻲ‬
‫ﺳﻴﺎﺳﺔ ﻣﻌﺎآﺴﺔ‬
‫إﺑﻄﺎل اﻟﻘﻴﻮد وﻋﻜﺴﻬﺎ‬
‫اﺋﺘﻤﺎن دوار‬
‫ﺻﻨﺪوق اﻟﻘﺮوض اﻟﺪوارة‬
‫إدارة اﻟﻤﺨﺎﻃﺮ‬
‫ﺗﻌﻤﻴﻢ‬
‫ راﺑﻄﺔ اﻹﻗﺮاض واﻟﺘﻮﻓﻴﺮ‬/‫ﺟﻤﻌﻴﺔ‬
‫اﻟﺪوار‬
‫ﺁﻟﻴﺎت ﻣﻜﺮرة‬
‫ ﺗﺸﻐﻴﻠﻴﺔ‬/‫ إدارﻳﺔ‬/ ‫ﺗﻜﺎﻟﻴﻒ داﺋﻤﺔ‬
‫اﻟﺒﻨﻚ اﻟﺮﻳﻔﻲ‬
‫ﺑﻨﻚ ﺗﻨﻤﻴﺔ رﻳﻔﻲ‬
‫اﻟﺮﺟﻮع إﻟﻰ أﻋﻠﻰ‬
‫‪Sale of assets‬‬
‫‪Sale of investments, (sale of‬‬
‫‪equity investments‬‬
‫‪Save‬‬
‫‪Saving at home‬‬
‫)‪Saving(s‬‬
‫‪Savings account‬‬
‫‪Savings and credit‬‬
‫)‪cooperatives (SACCOS‬‬
‫‪Savings and loan association‬‬
‫‪Savings bank‬‬
‫‪Savings club‬‬
‫‪Savings in cash‬‬
‫‪Savings in hard assets‬‬
‫‪Savings in kind‬‬
‫‪Savings outreach‬‬
‫‪Savings outstanding‬‬
‫‪Scale of outreach‬‬
‫‪Scope of the audit‬‬
‫‪Screened mutual funds‬‬
‫‪Seasonal credit, crop credit‬‬
‫‪Second tier bank‬‬
‫)‪Secure a loan (to‬‬
‫‪Secured debt‬‬
‫‪Securitization‬‬
‫‪Seed funding‬‬
‫‪Segmentation‬‬
‫‪Self employed‬‬
‫‪Self-help group‬‬
‫‪Self-sufficiency‬‬
‫‪Self-sufficiency indicators‬‬
‫‪Semiformal institution‬‬
‫‪Senior manager‬‬
‫ﺑﻴﻊ اﻟﻤﻮﺟﻮدات‪ /‬اﻷﺻﻮل‬
‫ﺑﻴﻊ اﻻﺳﺘﺜﻤﺎر‪ ) ،‬ﺑﻴﻊ اﺳﺘﺜﻤﺎرات‬
‫ﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ)‬
‫ﺣﻔﻆ‬
‫اﻟﺘﻮﻓﻴﺮ‪ /‬اﻹدﺧﺎر ﻓﻲ اﻟﺒﻴﺖ‬
‫اﻟﺘﻮﻓﻴﺮات‪ /‬اﻟﻤﺪﺧﺮات‬
‫ﺣﺴﺎب اﻟﺘﻮﻓﻴﺮات‪ /‬اﻹدﺧﺎر‬
‫ﺗﻌﺎوﻧﻴﺎت إﻗﺮاض وﺗﻮﻓﻴﺮ‪ /‬وإدﺧﺎر‬
‫راﺑﻄﺔ إدﺧﺎر وإﻗﺮاض‬
‫ﺑﻨﻚ اﻟﺘﻮﻓﻴﺮات‪ /‬اﻹدﺧﺎر‬
‫ﻧﺎدي اﻟﺘﻮﻓﻴﺮ‪ /‬اﻹدﺧﺎر‬
‫اﻟﺘﻮﻓﻴﺮ‪ /‬اﻹدﺧﺎر ﻧﻘﺪًا‬
‫اﻟﺘﻮﻓﻴﺮ‪ /‬اﻹدﺧﺎر آﻤﻮﺟﻮدات ﺛﺎﺑﺘﺔ‬
‫اﻟﺘﻮﻓﻴﺮ‪ /‬اﻹدﺧﺎر ﻋﻴﻨﻴًﺎ‬
‫اﻧﺘﺸﺎر اﻟﺘﻮﻓﻴﺮ‪ /‬اﻹدﺧﺎر‬
‫رﺻﻴﺪ اﻟﺘﻮﻓﻴﺮات‪ /‬اﻟﻤﺪﺧﺮات‬
‫ﻣﺪى اﻻﻧﺘﺸﺎر‬
‫ﻣﺠﺎل اﻟﺘﺪﻗﻴﻖ‬
‫اﻟﺘﻤﻮﻳﻞ اﻟﻤﺸﺘﺮك اﻟﻤﻔﺮوز‪ /‬ﺻﻨﺎدﻳﻖ‬
‫اﺳﺘﺜﻤﺎر ﻣﺮاﻗﺒﺔ‬
‫ﻗﺮض ﻣﻮﺳﻤﻲ‪ ،‬ﻗﺮض اﻟﻤﺤﺼﻮل‬
‫ﺑﻨﻚ ﻣﻦ اﻟﺪرﺟﺔ اﻟﺜﺎﻧﻴﺔ‬
‫ﻳﻀﻤﻦ ﻗﺮﺿًﺎ‬
‫دﻳﻦ ﻣﻀﻤﻮن‬
‫أوراق ﻣﺎﻟﻴﺔ‬
‫ﺗﻤﻮﻳﻞ اﻟﺘﺄﺳﻴﺲ‪ /‬اﻟﺘﻤﻮﻳﻞ اﻟﺒﺬري‬
‫ﺗﻘﻄﻴﻊ‪ /‬ﺗﻘﺴﻴﻢ‬
‫ﻣﺸﻐﻠﻴﻦ ذاﺗﻴﺎ ً‬
‫ﻣﺠﻤﻮﻋﺔ ﻣﺴﺎﻋﺪة ذاﺗﻴﺔ‬
‫اآﺘﻔﺎء ذاﺗﻲ‬
‫ﻣﺆﺷﺮات اﻻآﺘﻔﺎء اﻟﺬاﺗﻲ‬
‫ﻣﺆﺳﺴﺔ ﺷﺒﻪ رﺳﻤﻴﺔ‬
‫ﻣﺪﻳﺮ ﻣﺘﻘﺪم )ﻣﺪﻳﺮ ﻋﺎم‪ /‬رﺋﻴﺲ وﺣﺪة‬
‫)إدارة))‬
‫‪Service charge‬‬
‫‪Session summery‬‬
‫‪Sensitivity analysis‬‬
‫‪Set an interest rate (to),‬‬
‫)‪quote an interest rate (to‬‬
‫‪Setup costs‬‬
‫‪Shadow interest rate‬‬
‫‪Shadow price‬‬
‫‪Shadow price of funds‬‬
‫‪Share‬‬
‫‪Shared return funds‬‬
‫‪Shareholder, stockholder‬‬
‫‪Shareholder’s capital,‬‬
‫‪shareholder’s equity,‬‬
‫’‪shareholder’s funds, owners‬‬
‫‪equity, common stockholder‬‬
‫‪equity‬‬
‫‪Shortfall‬‬
‫‪Short-term debt, current‬‬
‫‪debt, current liabilities,‬‬
‫‪short-term liabilities‬‬
‫‪Short-term investments‬‬
‫‪Short-term paper‬‬
‫‪Sight deposit, demand‬‬
‫‪deposit, cash deposit‬‬
‫‪Sight draft‬‬
‫‪Simple interest‬‬
‫‪Simulation modeling‬‬
‫‪Single end-of-term payment‬‬
‫‪Single entry accounting‬‬
‫‪Smart card‬‬
‫‪Socially responsible mutual‬‬
‫‪funds‬‬
‫‪Soft loan‬‬
‫أﺟﺮة ﺧﺪﻣﺔ‬
‫ﻣﻠﺨﺺ اﻟﺠﻠﺴﺔ‬
‫ﺗﺤﻠﻴﻞ اﻟﺤﺴﺎﺳﻴﺔ‬
‫ﻳﻀﻊ ﺳﻌﺮ اﻟﻔﺎﺋﺪة‪ ،‬ﻳﻘﺘﺒﺲ ﺳﻌﺮ اﻟﻔﺎﺋﺪة‬
‫)ل)‬
‫ﺗﻜﺎﻟﻴﻒ اﻟﺘﺄﺳﻴﺲ اﻹﻋﺪاد‬
‫ﻣﻌﺪل ﻓﺎﺋﺪة ﻣﺨﻔﻲ )ﻣﻌﺪل ﻓﺎﺋﺪة ﻏﻴﺮ‬
‫واﺿﺢ اﻟﻤﻌﺎﻟﻢ)‬
‫ﺳﻌﺮ اﻟﻈﻞ‬
‫ﺳﻌﺮ ﺗﻤﻮﻳﻞ ﻏﻴﺮ واﺿﺢ اﻟﻤﻌﺎﻟﻢ‬
‫ﺳﻬﻢ ﻣﺎﻟﻲ‬
‫ﻋﻮاﺋﺪ ﺗﻤﻮﻳﻞ ﻣﺸﺘﺮآﺔ‬
‫ﻣﺴﺎهﻢ‬
‫رأس ﻣﺎل اﻟﻤﺴﺎهﻤﻴﻦ‪ ،‬ﺣﻘﻮق ﻣﻠﻜﻴﺔ‬
‫اﻟﻤﺴﺎهﻤﻴﻦ‪ ،‬ﺗﻤﻮﻳﻞ اﻟﻤﺴﺎهﻤﻴﻦ‪ ،‬ﺣﻘﻮق‬
‫ﻣﻠﻜﻴﺔ اﻟﻤﺎﻟﻜﻴﻦ‪ ،‬ﺣﻘﻮق ﻣﺴﺎهﻤﺔ ﻓﻲ‬
‫رأس اﻟﻤﺎل ﻣﺸﺎﻋﺔ‬
‫ﻗﺼﻴﺮ اﻷﺟﻞ‬
‫دﻳﻦ ﻗﺼﻴﺮ اﻷﺟﻞ‪ ،‬دﻳﻦ ﺟﺎري‪،‬‬
‫ﻣﻄﻠﻮﺑﺎت‪ /‬اﻟﺘﺰاﻣﺎت ﺟﺎرﻳﺔ‪ ،‬ﻣﻄﻠﻮﺑﺎت‬
‫)ﺧﺼﻮم( ﻗﺼﻴﺮة اﻷﺟﻞ‬
‫اﺳﺘﺜﻤﺎرات ﻗﺼﻴﺮة اﻷﺟﻞ‬
‫ورﻗﺔ ﻗﺼﻴﺮة اﻷﺟﻞ‬
‫ودﻳﻌﺔ ﻋﻴﻨﻴﺔ‪ ،‬ودﻳﻌﺔ ﺗﺤﺖ اﻟﻄﻠﺐ‪،‬‬
‫ودﻳﻌﺔ ﻧﻘﺪﻳﺔ‬
‫ﺣﻮاﻟﺔ ﺗﺪﻓﻊ ﻋﻨﺪ اﻹﻃﻼع‬
‫ﻓﺎﺋﺪة ﺑﺴﻴﻄﺔ‬
‫ﻧﻤﻮذج ﻣﺼﻄﻨﻊ‪ /‬ﻧﻈﺎم اﻟﻤﺤﺎآﺎة‬
‫ﻗﺮض ﻳﺴﺘﺤﻖ آﺪﻓﻌﺔ واﺣﺪة ﻣﻊ ﻧﻬﺎﻳﺔ‬
‫ﻓﺘﺮة اﻟﻘﺮض ) ﻗﺮض ﻣﻮﺳﻤﻲ(‬
‫)ﻗﺮض ﺑﺪﻓﻌﺔ ﺳﺪاد واﺣﺪة )‬
‫ﺣﺴﺎﺑﺎت ﺑﺎﻟﻘﻴﺪ اﻟﻤﻨﻔﺮد‬
‫اﻟﺒﻄﺎﻗﺔ اﻟﺬآﻴﺔ‬
‫ﺗﻤﻮﻳﻞ ﻣﺴﺆول‪ /‬ﻣﻠﺘﺰم اﺟﺘﻤﺎﻋﻴًﺎ‬
‫اﻟﻘﺮض اﻟﺴﻬﻞ‬
‫‪Software‬‬
‫‪Solidarity group lending‬‬
‫‪Solidarity group, joint‬‬
‫‪liability group‬‬
‫‪Solvency‬‬
‫‪Sources and uses of cash‬‬
‫‪Special purpose audit‬‬
‫‪Sponsor‬‬
‫‪Spread‬‬
‫‪Spread interest payments‬‬
‫)‪(to‬‬
‫‪Staff costs‬‬
‫‪Staff development‬‬
‫‪Staff incentive‬‬
‫‪Staff retraining – Staff‬‬
‫‪retention‬‬
‫‪Stakeholder‬‬
‫‪Standards for financial‬‬
‫‪reporting, financial‬‬
‫‪standards‬‬
‫‪Starting fiscal year‬‬
‫‪Start-up business‬‬
‫‪Start-up costs‬‬
‫‪Stated interest rate, quoted‬‬
‫‪interest rate (syn. de nominal‬‬
‫)‪rate‬‬
‫‪Statement of account‬‬
‫‪Statement of change in‬‬
‫ﻓﻲ اﻟﻮﺿﻊ اﻟﻤﺎﻟﻲ‪ ،‬ﺑﻴﺎن‪ /‬ﻗﺎﺋﻤﺔ اﻟﺘﺪﻓﻖ ‪financial position, change in‬‬
‫‪financial position, cash-flow‬‬
‫‪statement‬‬
‫‪Stock‬‬
‫‪Stock item‬‬
‫‪Stockholder, shareholder‬‬
‫‪Straight-line depreciation‬‬
‫اﻟﺒﺮاﻣﺞ‬
‫اﻹﻗﺮاض ﺑﻀﻤﺎن اﻟﻤﺠﻤﻮﻋﺔ‪-‬اﻗﺮاض‬
‫اﻟﻤﺠﻤﻮﻋﺎت اﻟﻤﺘﻀﺎﻣﻨﺔ‬
‫ﻣﺠﻤﻮﻋﺔ ﻣﺘﻀﺎﻣﻨﺔ‪ ،‬ﻣﺠﻤﻮﻋﺔ ﻣﺸﺘﺮآﺔ‬
‫ﻓﻲ اﻟﻤﺴﺆوﻟﻴﺔ‬
‫اﻗﺘﺪار‪ ،‬ﺗﻮﻓﺮ ﻧﻘﺪ ﻋﻠﻰ اﻟﻤﺪى اﻟﻄﻮﻳﻞ‬
‫ﻟﻠﻮﻓﺎء ﺑﺎﻻﻟﺘﺰاﻣﺎت اﻟﻤﺎﻟﻴﺔ ﺣﻴﻨﻤﺎ ﻳﺤﻞ‬
‫ﻣﻮﻋﺪ ﺳﺪادهﺎ‬
‫ﻣﺼﺎدر واﺳﺘﺨﺪاﻣﺎت اﻟﻨﻘﺪ‬
‫اﻟﺘﺪﻗﻴﻖ ﻟﻐﺮض ﻣﺤﺪد‬
‫راﻋﻲ‬
‫اﻻﻧﺘﺸﺎر‪/‬اﻟﻔﺎرق‬
‫ﻳﺪﻓﻊ اﻟﻔﺎرق ﺑﻴﻦ اﻟﻔﺎﺋﺪة اﻟﺪاﺋﻨﺔ و‬
‫اﻟﻤﺪﻳﻨﺔ‬
‫ﺗﻜﻠﻔﺔ اﻟﻤﻮﻇﻔﻴﻦ )اﻟﻌﻤﺎﻟﺔ)‬
‫ﺗﻨﻤﻴﺔ اﻟﻤﻮﻇﻔﻴﻦ‬
‫ﺣﻮاﻓﺰ اﻟﻤﻮﻇﻔﻴﻦ‬
‫اﻻﺣﺘﻔﺎظ ﺑﺎﻟﻤﻮﻇﻔﻴﻦ‬
‫ذوي اﻟﻌﻼﻗﺔ‬
‫ﻣﻌﺎﻳﻴﺮ ﻟﻠﺘﻘﺎرﻳﺮ اﻟﻤﺎﻟﻴﺔ‪ ،‬اﻟﻤﻌﺎﻳﻴﺮ‬
‫اﻟﻤﺎﻟﻴﺔ‬
‫ﺑﺪء اﻟﺴﻨﺔ اﻟﻤﺎﻟﻴﺔ‬
‫ﻣﺸﺮوع ﺟﺪﻳﺪ‪ /‬ﻣﺒﺘﺪئ‬
‫ﺗﻜﺎﻟﻴﻒ ﺑﺪء اﻟﻤﺸﺮوع‬
‫ﺳﻌﺮ اﻟﻔﺎﺋﺪة اﻟﻤﻌﻠﻦ ‪ ،‬ﺳﻌﺮ اﻟﻔﺎﺋﺪة‬
‫اﻟﻤﻘﺘﺒﺲ‬
‫آﺸﻒ ﺣﺴﺎب‬
‫ﺑﻴﺎن اﻟﺘﻐﻴﺮ ﻓﻲ اﻟﻮﺿﻊ اﻟﻤﺎﻟﻲ‪ ،‬اﻟﺘﻐﻴﺮ‬
‫اﻟﻨﻘﺪي‬
‫ﻣﺨﺰون اﻟﻘﻴﻤﺔ‬
‫ﺳﻠﻌﺔ‬
‫ﻣﺴﺎهﻤﻴﻦ‬
‫ﻃﺮﻳﻘﺔ اﻟﻘﺴﻂ اﻟﺜﺎﺑﺖ ﻓﻲ ﺣﺴﺎب‬
(asset) ‫اﻷﺻﻞ( )إهﻼك‬/ ‫اﻹهﻼك )اﻟﻤﻮﺟﻮدة‬
)‫ﻣﺒﺎﺷﺮ‬
Strategic plan ‫ﺧﻄﺔ اﺳﺘﺮاﺗﻴﺠﻴﺔ‬
Strategic planning ‫ﺗﺨﻄﻴﻂ اﺳﺘﺮاﺗﻴﺠﻲ‬
Subledger (accounting) )‫دﻓﺘﺮ اﻷﺳﺘﺎذ اﻟﻔﺮﻋﻲ )ﻣﺤﺎﺳﺒﺔ‬
Subsidised credit (US : ‫ ﻣﻴﺴﺮ ﺑﺴﻌﺮ ﻓﺎﺋﺪة‬/‫إﻗﺮاض ﻣﺪﻋﻮم‬
subsidized) ‫ﻣﺨﻔﺾ‬
Subsidy adjustment ‫ﺗﻌﺪﻳﻞ اﻟﺪﻋﻢ‬
Subsidy dependence index ‫ﻣﺆﺷﺮ اﻻﻋﺘﻤﺎد ﻋﻠﻰ اﻟﺪﻋﻢ‬
(SDI)
Subsidy independent ‫اﺳﺘﻘﻼل ﻋﻦ اﻟﺪﻋﻢ اﻟﻤﺎﻟﻲ‬
Subsidy, grant ‫ ﻣﻨﺤﺔ‬،‫اﻟﺪﻋﻢ‬
Subsidy-adjusted ‫رﺑﺤﻴﺔ ﻣﻌﺪﻟﻪ ﺑﻌﺪ ﺧﺼﻢ اﻟﺪﻋﻢ‬
profitability ‫واﻟﻤﺴﺎﻋﺪات‬
Sum of the years digit ‫ﻃﺮﻳﻘﺔ ﺣﺴﺎب اﻹهﻼك ﻋﻠﻰ أﺳﺎس‬
method, sum of the year ‫ﻣﺠﻤﻮع أرﻗﺎم اﻟﺴﻨﻮات( ﻃﺮﻳﻘﺔ‬
digit depreciation method ))‫إﺟﻤﺎﻟﻲ ﻋﺪد اﻟﺴﻨﻮات )أﺻﻞ‬
(asset)
Summarized financial ‫ﺑﻴﺎﻧﺎت ﻣﺎﻟﻴﺔ ﻣﻠﺨﺼﺔ‬
statements
Summary balance sheet ‫ﻣﻠﺨﺺ اﻟﻤﻴﺰاﻧﻴﺔ اﻟﻌﻤﻮﻣﻴﺔ‬
Summary income statement ‫ ﻗﺎﺋﻤﺔ اﻟﺪﺧﻞ‬/‫ﻣﻠﺨﺺ ﺑﻴﺎن‬
Supplier credit ‫ اﻟﺘﺎﺟﺮ‬/‫ﺗﻤﻮﻳﻞ اﻟﻤﻮرد‬/ ‫اﺋﺘﻤﺎن‬
Supplier of financial ‫ﻣﺰود ﻟﻠﺨﺪﻣﺎت اﻟﻤﺎﻟﻴﺔ اﻟﻮﺳﻴﻄﺔ‬
intermediation services
Surplus ‫ﻓﺎﺋﺾ‬
Suspense account ‫ﺣﺴﺎب ﻣﻌﻠﻖ‬
Sustainability ‫اﺳﺘﺪاﻣﺔ‬
Sustainable ‫ﻣﺴﺘﺪام‬
SWOT analysis )‫ﺗﺤﻠﻴﻞ )ﻧﻘﺎط اﻟﻘﻮة واﻟﻀﻌﻒ‬
Return to Top ^ ‫اﻟﺮﺟﻮع إﻟﻰ أﻋﻠﻰ‬
T
T-account ‫ﺣﺴﺎب ﻓﻲ اﻷﺳﺘﺎذ اﻟﻌﺎم‬
Tangible asset, fixed asset, /‫ ﻣﻮﺟﻮدة‬،‫ أﺻﻮل ﻣﻠﻤﻮﺳﺔ‬/‫ﻣﻮﺟﻮدة‬
capital asset, permanent ‫أﺻﻮل‬/ ‫ ﻣﻮﺟﻮدة‬،‫أﺻﻮل ﺛﺎﺑﺘﺔ‬
asset ‫ أﺻﻮل داﺋﻤﺔ‬/‫ ﻣﻮﺟﻮدة‬،‫رﺋﻴﺴﻴﺔ‬
Target ‫هﺪف‬
‫‪Target capital structure‬‬
‫‪Target market‬‬
‫‪Tax‬‬
‫‪Tax allowances‬‬
‫‪Tax audit‬‬
‫‪Tax base‬‬
‫‪Tax expenditures‬‬
‫‪Tax incentive‬‬
‫‪Tax liability‬‬
‫‪Tax rate‬‬
‫‪Tax system‬‬
‫‪Tax write-off‬‬
‫‪T-bill‬‬
‫‪Technical insolvency‬‬
‫‪Technical reserve‬‬
‫)‪(insurance‬‬
‫‪Teller‬‬
‫‪Term deposit‬‬
‫‪Term in months, months to‬‬
‫‪maturity‬‬
‫‪Term loan‬‬
‫‪Terms of a loan‬‬
‫‪Terms of reference‬‬
‫)‪Test of control(audit‬‬
‫)‪Tests of details (audit‬‬
‫‪Time deposit‬‬
‫‪Time-series analysis‬‬
‫‪Timing‬‬
‫)‪Title (legal‬‬
‫‪Toolkit for Pilot Testing‬‬
‫‪Loan Products‬‬
‫‪Too much liquidity, too‬‬
‫‪much cash‬‬
‫‪Trade credit‬‬
‫هﻴﻜﻠﺔ رأس اﻟﻤﺎل اﻟﻤﺴﺘﻬﺪﻓﺔ‬
‫)اﻟﻤﺤﺪدة )‬
‫اﻟﺴﻮق اﻟﻤﺴﺘﻬﺪﻓﺔ‬
‫ﺿﺮﻳﺒﺔ‬
‫ﻣﺨﺼﺼﺎت اﻟﻀﺮﻳﺒﺔ‬
‫ﺗﺪﻗﻴﻖ اﻟﻀﺮﻳﺒﺔ‬
‫أﺳﺎس اﻟﻀﺮﻳﺒﺔ‬
‫ﻧﻔﻘﺎت‪/‬ﻣﺴﺘﺤﻘﺎت اﻟﻀﺮﻳﺒﺔ‬
‫ﺣﺎﻓﺰ ﺿﺮﻳﺒﻲ‬
‫اﻻﻟﺘﺰام اﻟﻀﺮﻳﺒﻲ‬
‫ﻣﻌﺪل اﻟﻀﺮﻳﺒﺔ‬
‫ﻧﻈﺎم ﺿﺮﻳﺒﻲ‬
‫ﺧﻔﺾ ﻗﻴﻤﺔ اﻟﻀﺮﻳﺒﺔ‪ ،‬اﻹﻋﻔﺎءات‬
‫اﻟﻀﺮﻳﺒﻴﺔ‬
‫اذوﻧﺎت أو ﺳﻨﺪات ﺧﺰﻳﻨﺔ‬
‫إﻓﻼس ﻣﻬﻨﻲ‬
‫اﺣﺘﻴﺎﻃﻲ ﺗﻘﻨﻲ ) ﺗﺄﻣﻴﻦ)‬
‫ﺻﺮاف‬
‫ودﻳﻌﺔ ﻣﻮﺳﻤﻴﺔ‪ /‬ﻷﺟﻞ‬
‫اﻟﻤﺪة ﻓﻲ ﺷﻬﻮر‪ ،‬اﻟﺸﻬﻮر ﺣﺘﻰ‬
‫اﻻﺳﺘﺤﻘﺎق‬
‫ﻗﺮض ﻓﺼﻠﻲ‬
‫ﺷﺮوط اﻟﻘﺮض‬
‫ﺷﺮوط اﻟﻤﺮﺟﻌﻴﺔ‬
‫ﻓﺤﺺ اﻟﺮﻗﺎﺑﺔ‪ /‬اﻹﺟﺮاءات )ﺗﺪﻗﻴﻖ)‬
‫ﻓﺤﻮص اﻟﺘﻔﺎﺻﻴﻞ ) ﺗﺪﻗﻴﻖ)‬
‫ودﻳﻌﺔ ﺁﺟﻠﺔ ‪/‬ﻷﺟﻞ‬
‫ﺗﺤﻠﻴﻞ زﻣﻨﻲ‬
‫ﺗﺤﺪﻳﺪ اﻟﻮﻗﺖ‪ /‬ﺗﻮﻗﻴﺖ‬
‫ﻣﻨﺼﺐ ) ﻗﺎﻧﻮﻧﻲ(‪ /‬ﺣﻖ ﻣﻠﻜﻴﺔ‬
‫ﺣﻘﻴﺒﺔ أدوات ﻻﺧﺘﺒﺎرات ﺗﺠﺮﻳﺒﻴﺔ‬
‫ﻟﻤﻨﺘﺠﺎت اﻻﻗﺮاض‬
‫ﺳﻴﻮﻟﺔ ﻓﺎﺋﻀﺔ‪ ،‬ﻧﻘﺪ آﺜﻴﺮ‬
‫اﺋﺘﻤﺎن‪ /‬إﻗﺮاض ﺗﺠﺎري‬
Tradeoff
Transaction (accounting)
Transaction entry
Transaction report
Transactions ledger
Transaction time projections
Transfer price
Travel advances
Travel and transportation
expenses
Treasury bill, treasury note
Trend analysis
Trial balance
True and fair view (of the
financial position)
Turned in cash
Return to Top ^
U
Unaccounted
Unadjusted trial balance
Unallocated
Uncalled capital
Undepreciated book value
Undercapitalised (US :
undercapitalized)
Unearned revenue
Unique Marketing
Proposition
Unit cost
Unqualified opinion (audit)
Unrecovered loan
Unrestricted funds
Unsecured debt
Up-front fee
‫ﻣﻔﺎﺿﻠﺔ‬
)‫ﻋﻤﻠﻴﺔ ) ﻣﺤﺎﺳﺒﺔ‬
‫ﻗﻴﺪ ﻣﺤﺎﺳﺒﻲ‬
‫ﺗﻘﺮﻳﺮ اﻟﻌﻤﻠﻴﺎت‬
‫دﻓﺘﺮ اﻷﺳﺘﺎذ ﻟﻠﻤﻌﺎﻣﻼت‬
‫إﺳﻘﺎﻃﺎت زﻣﻨﻴﺔ ﻟﻠﻌﻤﻠﻴﺎت‬/‫ﺗﻮﻗﻌﺎت‬
‫اﻟﺤﺴﺎﺑﻴﺔ‬
‫ﺳﻌﺮ اﻟﻨﻘﻞ‬
‫ ﻋﻬﺪ ﻟﻠﺴﻔﺮ‬/‫ﺳﻠﻒ‬
‫ﻧﻔﻘﺎت اﻟﺴﻔﺮ واﻟﻤﻮاﺻﻼت‬
‫ورق ﻧﻘﺪ ﺗﺼﺪرﻩ اﻟﺨﺰاﻧﺔ‬
‫ اﻻﺗﺠﺎﻩ‬/‫ﺗﺤﻠﻴﻞ اﻟﻤﻨﺤﻰ‬
‫ﻣﻴﺰان اﻟﻤﺮاﺟﻌﺔ‬
‫ﺻﻮرة ﺣﻘﻴﻘﻴﺔ و ﻋﺎدﻟﺔ ) ﻟﻠﻮﺿﻊ‬
)‫اﻟﻤﺎﻟﻲ‬
‫اﻟﺘﺤﻮﻳﻞ إﻟﻰ ﻧﻘﺪ‬
‫اﻟﺮﺟﻮع إﻟﻰ أﻋﻠﻰ‬
‫ﻏﻴﺮ ﻣﺤﺴﻮب‬
‫ﻣﻴﺰان ﻣﺮاﺟﻌﺔ ﻏﻴﺮ ﻣﻌﺪل‬
‫ ﻏﻴﺮ ﻣﺨﺼﺺ‬/‫ﻏﻴﺮ ﻣﺤﻤﻞ‬
‫رأس‬//‫رأس اﻟﻤﺎل ﻏﻴﺮ اﻟﻤﺴﺘﺪﻋﻰ‬
‫ﻣﺎل ﻟﻢ ﻳﺘﻢ ﻃﺮﺣﻪ ﺑﻌﺪ ﻓﻲ اﻟﺴﻮق‬
‫اﻟﻤﻬﻠﻜﺔ‬/ ‫اﻟﻘﻴﻤﺔ اﻟﺪﻓﺘﺮﻳﺔ ﻏﻴﺮ اﻟﻤﻬﺘﻠﻜﺔ‬
‫رأس ﻣﺎل ﻏﻴﺮ آﺎﻓﻲ‬
‫أرﺑﺎح ﻏﻴﺮ ﻣﺤﻘﻘﺔ‬
‫ﻋﺮض اﻟﺒﻴﻊ اﻟﻔﺮﻳﺪ‬
‫ﺗﻜﻠﻔﺔ اﻟﻮﺣﺪة‬
)‫رأي ﻏﻴﺮ ﻣﺘﺤﻔﻆ )ﺗﺪﻗﻴﻖ‬
‫ﻗﺮض ﻏﻴﺮ ﻣﺴﺘﺮد‬
‫ ﻏﻴﺮ ﻣﺸﺮوﻃﺔ‬/‫أﻣﻮال ﻏﻴﺮ ﻣﻘﻴﺪة‬
‫دﻳﻦ ﻏﻴﺮ ﺁﻣﻦ‬
‫ﻣﺪﻓﻮع ﻣﻘﺪﻣًﺎ‬/‫رﺳﻢ ﻣﻘﺪم‬
Up-front interest payment
Up-front savings
Useful life
Usury law
Utilities (expense account)
Return to Top ^
V
Variable cost ratio
Variable operating cost
Variance analysis
Vehicle logbook
Vehicle operating costs
Venture capital
Viability
Village bank
Village banking
Voluntary deposit
Voluntary savings
Voucher
Return to Top ^
W
Wage bill
Wage costs
Warrant (finance)
Wasting asset
Wealth ranking
Weekly payment
Weighted average cost of
capital
Western share
Withdrawal
Work in progress, work in
construction
Working capital
‫دﻓﻌﺔ ﻓﺎﺋﺪة ﻣﻘﺪﻣﺔ‬
‫ إدﺧﺎر ﻣﻘﺪﻣﺔ‬/‫ﺗﻮﻓﻴﺮات‬
) ‫ﻋﻤﺮ اﻻﺳﺘﺨﺪام ) ﻟﻶﻻت‬
‫ﻗﺎﻧﻮن اﻟﻔﺎﺋﺪة‬
)‫ﻣﻨﺎﻓﻊ ) ﺣﺴﺎب اﻟﻨﻔﻘﺎت‬
‫اﻟﺮﺟﻮع إﻟﻰ أﻋﻠﻰ‬
‫ﻧﺴﺒﺔ اﻟﺘﻜﺎﻟﻴﻒ اﻟﻤﺘﻐﻴﺮة‬
‫ﺗﻜﺎﻟﻴﻒ ﺗﺸﻐﻴﻠﻴﺔ ﻣﺘﻐﻴﺮة‬
‫ اﻟﺘﻐﻴﺮ‬/‫ﺗﺤﻠﻴﻞ اﻟﺘﻔﺎوت‬
‫ﺳﺠﻞ اﻟﻤﺮآﺒﺎت‬
‫اﻟﺘﻜﺎﻟﻴﻒ اﻟﺘﺸﻐﻴﻠﻴﺔ ﻟﻠﻤﺮآﺒﺎت‬
‫رأس ﻣﺎل ﻣﻀﺎرب‬
‫ﻧﺴﺒﺔ ﻧﺠﺎح‬
‫ﺑﻨﻚ اﻟﻘﺮﻳﺔ‬
‫ﻧﻈﺎم ﺑﻨﻚ اﻟﻘﺮﻳﺔ‬
‫ودﻳﻌﺔ ﻃﻮﻋﻴﺔ‬
‫ إدﺧﺎر ﻃﻮﻋﻲ‬/‫ﺗﻮﻓﻴﺮ ﻃﻮﻋﻲ‬
‫ ﺳﻨﺪ‬/ ‫وﺻﻞ‬
‫اﻟﺮﺟﻮع إﻟﻰ أﻋﻠﻰ‬
‫وﺻﻞ اﻷﺟﺮ‬
‫ﺗﻜﻠﻔﺔ اﻟﻌﻤﺎﻟﺔ‬
) ‫ رﺧﺼﺔ ) ﻣﺎﻟﻴﺔ‬/‫آﻔﺎﻟﺔ‬
‫ اﻷﺻﻮل اﻟﻤﺒﺪدة‬/‫اﻟﻤﻮﺟﻮدة‬
‫ ﺗﺼﻨﻴﻒ اﻟﻔﺌﺔ‬-‫ﺗﺼﻨﻴﻒ اﻟﺜﺮوة‬
‫اﻹﻗﺘﺼﺎدﻳﺔ‬
‫دﻓﻌﺔ أﺳﺒﻮﻋﻴﺔ‬
‫ﻣﺘﻮﺳﻂ اﻟﺘﻜﻠﻔﺔ اﻟﻤﺮﺟﺢ ﻟﺮأس اﻟﻤﺎل‬
‫ﺣﺼﺔ اﻟﺠﻬﺎت اﻟﻐﺮﺑﻴﺔ‬
‫اﻧﺴﺤﺎب‬
‫اﻟﻌﻤﻞ ﻓﻲ ﺗﻄﻮر‬
‫رأس اﻟﻤﺎل اﻟﻌﺎﻣﻞ‬
‫‪Working capital loan‬‬
‫‪Working capital ratio,‬‬
‫‪current ratio (syn. de capital‬‬
‫)‪adequacy ratio‬‬
‫‪Working in process‬‬
‫‪inventory‬‬
‫‪Working table, management‬‬
‫‪report, management chart,‬‬
‫‪performance chart‬‬
‫)‪Write off (to‬‬
‫‪Write-off‬‬
‫‪Written-off loan‬‬
‫^ ‪Return to Top‬‬
‫‪X‬‬
‫‪Y‬‬
‫‪Year-end accounts‬‬
‫‪Yield curve‬‬
‫‪Yield gap‬‬
‫‪Yield gap ratio‬‬
‫‪Yield on performing assets,‬‬
‫‪return on performing assets‬‬
‫ﻋﻠﻰ اﻟﻤﻮﺟﻮدات‪ /‬اﻷﺻﻮل اﻟﻌﺎﻣﻠﺔ‬
‫‪Yield on portfolio, portfolio‬‬
‫‪yield‬‬
‫‪Yield to maturity‬‬
‫‪Z‬‬
‫)‪Zero based budgeting (ZBB‬‬
‫ﻗﺮض ﻟﺮأس اﻟﻤﺎل اﻟﻌﺎﻣﻞ‬
‫ﻧﺴﺒﺔ رأس اﻟﻤﺎل اﻟﻌﺎﻣﻞ‪ ،‬اﻟﻨﺴﺒﺔ‬
‫اﻟﺤﺎﻟﻴﺔ‬
‫ﻣﺨﺰون ﺑﻀﺎﺋﻊ ﺗﺤﺖ اﻟﺘﺼﻨﻴﻊ‬
‫ﺟﺪول اﻟﻌﻤﻞ‪ ،‬ﺗﻘﺮﻳﺮ إداري‪ ،‬ﺟﺪول‬
‫إداري‪ ،‬ﺟﺪول اﻷداء‬
‫ﻳﺨﻔﺾ )ل(‪ /‬ﻳﻌﺪم‪/‬ﻳﺸﻄﺐ‬
‫ﻣﻌﺪم‪ /‬ﻣﺸﻄﻮب‬
‫ﻗﺮض ﻣﻌﺪوم‪ /‬ﻣﺸﻄﻮب‬
‫اﻟﺮﺟﻮع إﻟﻰ أﻋﻠﻰ‬
‫ﺣﺴﺎﺑﺎت ﻧﻬﺎﻳﺔ اﻟﺴﻨﺔ‬
‫ﻣﻨﺤﻨﻰ اﻟﻌﺎﺋﺪ ‪ /‬اﻟﻤﺮدود ‪/‬اﻟﻐﻠﺔ‬
‫ﻓﺠﻮة اﻟﻌﺎﺋﺪ‪ /‬اﻟﻤﺮدود‬
‫ﻧﺴﺒﺔ ﻓﺠﻮة اﻟﻌﺎﺋﺪ‪ /‬اﻟﻤﺮدود‬
‫اﻟﻤﺮدود‪/‬اﻟﻌﺎﺋﺪ‪/‬اﻹﻧﺘﺎج ﻋﻠﻰ‬
‫اﻟﻤﻮﺟﻮدات‪ /‬اﻷﺻﻮل اﻟﻌﺎﻣﻠﺔ‪ ،‬اﻟﻌﺎﺋﺪ‬
‫اﻟﻤﺮدود ﻋﻠﻰ اﻟﻤﺤﻔﻈﺔ‪ ،‬ﻣﺮدود‬
‫اﻟﻤﺤﻔﻈﺔ‬
‫اﻟﻤﺮدود ﻋﻠﻰ اﻻﺳﺘﺤﻘﺎق‬
‫اﻟﻤﻮازﻧﺔ ﻋﻠﻰ أﺳﺎس اﻟﺘﻌﺎدل‬