‫‪A‬‬

‫‪A.A.I.A.‬‬ ‫ﻋﻀﻭ ﺠﻤﻌﻴﺔ ﺍﻟﻤﺤﺎﺴﺒﺔ ﺍﻟﺩﻭﻟﻴﺔ‪ ،‬ﺍﻨﺠﻠﺘﺭﺍ‬

‫‪(Associate of Association‬‬
‫‪of International‬‬
‫)‪Accountants, England‬‬
‫‪Ab‬‬
‫‪Abandonment‬‬ ‫ﺘﺭﻙ‪ ،‬ﻫﺠﺭﺓ ﺍﻟﺸﻲﺀ‪ ،‬ﺇﻫﻤﺎل‬
‫‪Abatable‬‬ ‫ﻤﺘﺭﻭﻜﺎﺕ‪ ،‬ﺍﻻﻨﻘﺎﺽ‬
‫‪Abate‬‬ ‫ﻴﻠﻐﻲ‪ ،‬ﻴﺒﻁل‪ ،‬ﻗﻠل‬
‫‪Abatement‬‬ ‫ﺍﻴﺭﺍﺩ ﻤﻨﺯل ﻤﻥ ﺍﻟﻜﻠﻔﺔ‪ ،‬ﺍﻨﻘﺎﺹ‬
‫‪Abbreviate‬‬ ‫ﻴﺨﺘﺼﺭ‪ ،‬ﺍﺨﺘﺼﺭ‬
‫‪Abeyance‬‬ ‫ﻤﻌﻠﻕ‪ ،‬ﻤﺅﺠل‬
‫‪Abhor‬‬ ‫ﻴﺸﻤﺌﺯ ﻤﻥ‪ ،‬ﻜﺭﻩ‬
‫‪Abidance‬‬ ‫ﺍﻟﺘﺯﺍﻡ ﺒﺈﺤﻜﺎﻡ‬
‫‪Abide‬‬ ‫ﻴﻠﺘﺯﻡ ﺒﺄﺤﻜﺎﻡ‬
‫‪Abide by‬‬ ‫ﺃﻨﺠﺯ‪ ،‬ﺤﺎﻓﻅ ﻋﻠﻰ‬
‫‪Ab initio‬‬ ‫ﻤﻥ ﺍﻟﺒﺩﺍﻴﺔ‬
‫‪Ab intra‬‬ ‫ﻤﻥ ﺍﻟﺩﺍﺨل‬
‫‪Able‬‬ ‫ﻗﺎﺩﺭ‪ ،‬ﻤﻘﺘﺩﺭ‬
‫‪Abnormal Cost‬‬ ‫ﻜﻠﻔﺔ ﻏﻴﺭ ﻋﺎﺩﻴﺔ‬
‫‪Aboard‬‬ ‫ﻋﻠﻰ ﻤﺘﻥ )ﺴﻔﻴﻨﺔ ﺍﻭ ﻗﻁﺎﺭ ﺍﻭ ﻁﺎﺌﺭﺓ(‬
‫‪Abolish‬‬ ‫ﻴﻠﻐﻲ‪ ،‬ﻴﺒﻁل‬
‫‪Abolition‬‬ ‫ﺃﺒﻁﺎل‪ ،‬ﺍﻟﻐﺎﺀ‬
‫‪Above‬‬ ‫ﻓﻭﻕ‪ ،‬ﺍﻋﻠﻰ‪ ،‬ﺯﻴﺎﺩﺓ ﻋﻥ‬
‫‪Abrogate‬‬ ‫ﻴﺒﻁل‪ ،‬ﻴﻠﻐﻲ‬
‫‪Absence‬‬ ‫ﻓﻘﺩﺍﻥ‬
‫‪Absence of Consideration‬‬ ‫ﻋﺩﻡ ﻭﺠﻭﺩ ﺍﻟﻤﺼﻠﺤﺔ‪ ،‬ﻓﻘﺩﺍﻥ ﺍﻟﺘﻐﻁﻴﺔ )ﻤﺜﻼ‪ :‬ﺍﻟﻨﻘﺩﻴﺔ‬
‫ﻓﻲ ﺍﻟﻤﺼﺭﻑ(‬
‫‪Absentee‬‬ ‫ﺍﻟﻤﺎﻟﻙ ﺍﻟﻐﺎﺌﺏ‬
‫‪Absolute‬‬ ‫ﻤﻁﻠﻕ‬
‫‪Absolute cost‬‬ ‫ﻜﻠﻔﺔ ﻤﻁﻠﻘﺔ )ﻓﻲ ﺍﻻﻨﺘﺎﺝ(‬
‫‪Absolute majority‬‬ ‫ﺍﻷﻏﻠﺒﻴﺔ ﺍﻟﻤﻁﻠﻘﺔ‬
‫‪Absorb‬‬ ‫ﻴﺴﺘﻭﻋﺏ‪ ،‬ﻴﻤﺘﺹ‪ ،‬ﺍﻨﻬﻤﻙ ﻓﻲ‬
‫‪Absorbed cost‬‬ ‫ﺍﻟﻜﻠﻔﺔ ﺍﻟﻤﺴﺘﻭﻋﺒﺔ )ﻟﺩﻯ ﺘﻘﻴﻴﻡ ﺍﻟﺒﻀﺎﻋﺔ(‬
Absorbed overhead ‫ﺍﻟﻤﺼﺎﺭﻴﻑ ﺍﻟﻤﻭﺯﻋﺔ ﻋﻠﻰ ﻤﺭﺍﻜﺯ ﺍﻟﻜﻠﻔﺔ‬
Absorption ‫ ﺍﻻﻤﺘﺼﺎﺹ‬،‫ﺍﺴﺘﻴﻌﺎﺏ‬
Absorption of companies ‫ﺩﻤﺞ ﺍﻟﺸﺭﻜﺎﺕ‬
Absorption costing ‫ﻨﻅﺎﻡ ﺍﻟﺘﻜﺎﻟﻴﻑ ﺍﻻﺴﺘﻴﻌﺎﺒﻲ‬
Absorption capacity ‫ﺍﻟﻁﺎﻗﺔ ﺍﻻﺴﺘﻴﻌﺎﺒﻴﺔ‬
Abstain ‫ﺍﻤﺘﻨﻊ ﻋﻥ‬
Abstract number ‫ﻋﺩﺩ ﻤﺠﺭﺩ‬
Abstract of account ‫ﺨﻼﺼﺔ ﺍﻟﺤﺴﺎﺏ‬
Abstract of title ‫ ﺨﻼﺼﺔ ﺍﻟﺒﺤﺙ‬،‫ﻤﻠﺨﺹ ﻤﺴﺘﻨﺩﺍﺕ ﺍﻟﻤﻠﻜﻴﺔ‬
Abuse ‫ﺴﻭﺀ ﺍﺴﺘﻌﻤﺎل‬
Ac
A.C.A. (Associate of the ‫ ﺍﻨﺠﻠﺘﺭﺍ ﻭﻭﻴﻠﺯ‬،‫ﻋﻀﻭ ﻤﺅﺴﺴﺔ ﺍﻟﻤﺤﺎﺴﺒﻴﻥ ﺍﻟﻘﺎﻨﻭﻨﻴﻴﻥ‬
Institute of Chartered
Accountants) in England
and Wales
A.C.C.A. (Associate of ‫ ﺍﻨﺠﻠﺘﺭﺍ‬،(‫ﺠﻤﻴﻌﺔ ﺍﻟﻤﺤﺎﺴﺒﻴﻥ ﺍﻟﻤﻌﺘﻤﺩﻴﻥ )ﺍﻟﻘﺎﻨﻭﻨﻴﻴﻥ‬
Certified and Corporate
Accountant) England
Accede ‫ ﻴﻘﺒل‬،‫ ﻴﻭﺍﻓﻕ‬،‫ﻴﻨﻀﻡ‬
Accelerate ‫ ﺯﺍﺩ ﺍﻟﺴﺭﻋﺔ‬،‫ﻴﻌﺠل‬
Accelerated rate of ‫ﻤﻌﺩل ﺍﻻﻨﺩﺜﺎﺭ ﺍﻟﻤﺘﺯﺍﻴﺩ‬
depreciation
Acceleration Clause ‫ﺸﺭﻁ ﺍﻟﺘﻌﺠﻴل‬
Accept ‫ﻴﻘﺒل‬
Acceptable ‫ﻤﻘﺒﻭل‬
Acceptable quality level ‫ﻤﺴﺘﻭﻯ ﺍﻟﻨﻭﻋﻴﺔ ﺍﻟﻤﻘﺒﻭل‬
Acceptance ‫ﻗﺒﻭل ﺘﺠﺎﺭﻱ‬
• Bankers Acceptance ‫ﻭﺭﻗﺔ ﻗﺒﻭل ﻤﺼﺭﻓﻴﺔ‬
• Clean Acceptance ‫ﻭﺭﻗﺔ ﻗﺒﻭل ﻤﺼﺭﻓﻴﺔ ﻏﻴﺭ ﻤﺸﺭﻭﻁ‬
• Conditional Acceptance ‫ﻗﺒﻭل )ﻜﻤﺒﻴﺎﻟﺔ( ﺒﺸﺭﻁ‬
• Local Acceptance ‫ﻭﺭﻗﺔ ﻗﺒﻭل ﻤﺤﻠﻲ‬
• Partial Acceptance ‫ﻭﺭﻗﺔ ﻗﺒﻭل ﺠﺯﺌﻲ‬
• Qualified Acceptance ‫ﻗﺒﻭل ﺒﺘﺤﻔﻅ‬
• Supraprotest Acceptance ‫ﻗﺒﻭل ﺒﺸﺭﻁ‬
Acceptance credit ‫ﺍﻟﺩﻓﻊ ﺍﻟﻤﺅﺠل ﻓﻲ ﺍﻻﻋﺘﻤﺎﺩ ﺍﻟﻤﻔﺘﻭﺡ‬
Acceptance for honour ‫ﻗﺒﻭل ﻟﻤﺼﻠﺤﺔ ﺍﻟﻐﻴﺭ‬
Acceptance houses ‫ ﺒﻴﻭﺕ ﺍﻟﻘﺒﻭل‬،‫ﻤﺭﻜﺯ ﻗﺒﻭل ﻟﻠﺤﻭﺍﻻﺕ‬
Acceptance liability ‫ﺍﻟﺘﺯﺍﻡ ﺒﺎﻟﻘﺒﻭل‬
Acceptance sampling ‫ﻓﺤﺹ ﺃﻭﺭﺍﻕ ﺍﻟﻘﺒﻭل‬
Accepted bill ‫ﺤﻭﺍﻟﺔ ﻤﻘﺒﻭﻟﺔ‬
Acceptor ‫ ﻗﺎﺒل‬،‫ ﻗﺎﺒل ﺴﻨﺩ ﻤﺎ‬،‫ﺍﻟﻘﺎﺒل ﻟﻠﺤﻭﺍﻟﺔ‬
Accident ‫ ﻁﺎﺭﺉ‬،‫ﺤﺎﺩﺙ‬
Accident insurance ‫ﺘﺄﻤﻴﻥ ﻀﺩ ﺍﻟﺤﻭﺍﺩﺙ‬
Accommodation ‫ ﺘﺴﻬﻴل‬،‫ﺇﻗﺎﻤﺔ‬
Accommodation bill ‫ﻜﻤﺒﻴﺎﻟﺔ ﺼﻭﺭﻴﺔ ﺍﻭ ﻤﺠﺎﻤﻠﺔ‬
Accommodation (‫ﺘﺠﻴﻴﺭ ﺍﺴﻌﺎﻓﻲ )ﺍﻭ ﻟﺘﺴﻬﻴل ﺍﻷﻤﺭ‬
endorsement
Accommodation note (‫ﻭﺭﻗﺔ ﺍﺴﻌﺎﻑ )ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ‬
Accommodation party ‫ﺍﻟﻁﺭﻑ ﺍﻟﻤﺴﻌﻑ‬
Accord ‫ ﺍﺘﻔﺎﻕ‬،‫ ﺘﻔﺎﻫﻡ ﻤﺠﺩﺩﺍ‬،‫ﻗﺒﻭل‬
• Of one Accord ‫ﺒﺎﻹﺠﻤﺎﻉ‬
• With one Accord ‫ﺍﻻﺘﻔﺎﻕ ﺒﺎﻹﺠﻤﺎﻉ‬
Accord of accounts ‫ﻤﻁﺎﺒﻘﺔ ﺍﻟﺤﺴﺎﺒﺎﺕ‬
Accordance ‫ ﻁﺒﻘﺎ ﻟـ‬،‫ﻭﻓﻘﺎ‬
In accordance with ‫ﻭﻓﻘﺎ ﻟـ‬
According to ‫ﺒﻤﻭﺠﺏ‬
Account ‫ﺤﺴﺎﺏ‬
• Annual account(s) ‫ﺤﺴﺎﺒﺎﺕ ﺴﻨﻭﻴﺔ‬
• Appropriation account ‫ﺤﺴﺎﺏ ﺍﻟﺘﻭﺯﻴﻊ‬
• Audited account(s) ‫ﺤﺴﺎﺒﺎﺕ ﻤﺩﻗﻘﺔ‬
• Balancing of account(s) ‫ﺘﺭﺼﻴﺩ ﺍﻟﺤﺴﺎﺒﺎﺕ‬
• Blocked account ‫ﺤﺴﺎﺏ ﻤﺠﻤﺩ‬
• Chart of account(s) ‫ﺠﺩﻭل ﺒﻴﺎﻥ ﺍﻟﺤﺴﺎﺒﺎﺕ‬
• Consolidated account ‫ﺒﻴﺎﻨﺎﺕ ﻤﺠﻤﻌﺔ‬
• Contra account ‫ﺤﺴﺎﺏ ﻟﻪ ﻤﻘﺎﺒل‬
• Control account ‫ﻤﺒﻠﻎ ﺍﻟﻤﻌﺎﻤﻠﺔ‬
• Current account ‫ﺤﺴﺎﺏ ﺠﺎﺭﻱ‬
• Departmental account(s) ‫ﺤﺴﺎﺏ ﺍﻻﻗﺴﺎﻡ‬
• Direct labour account ‫ﺤﺴﺎﺏ ﺍﻻﺠﻭﺭ ﺍﻟﻤﺒﺎﺸﺭﺓ‬
• Drawing account (‫ﺤﺴﺎﺏ ﺍﺤﺩ ﺍﻟﺸﺭﻜﺎﺀ )ﻟﻠﺴﺤﺏ‬
• Extending balance of ‫ﻨﻘل ﺭﺼﻴﺩ ﺤﺴﺎﺏ‬
account
• Final account(s) ‫ﺤﺴﺎﺒﺎﺕ ﺨﺘﺎﻤﻴﺔ‬
• For the account ‫ﻟﺤﺴﺎﺏ‬
• Group account(s) ‫ﺤﺴﺎﺒﺎﺕ ﺍﻟﻤﺠﻤﻭﻋﺔ‬
• Income & expenditure ‫ﺤﺴﺎﺏ ﺍﺠﻤﺎﻟﻲ ﺍﻻﻴﺭﺍﺩﺍﺕ ﻭﺍﻟﻤﺼﺭﻭﻓﺎﺕ‬
account
• Interest bearing ‫ﺤﺴﺎﺒﺎﺕ ﺒﻔﺎﺌﺩﺓ‬
account(s)
• Interim account(s) ‫ﺤﺴﺎﺒﺎﺕ ﻤﺭﺤﻠﻴﺔ‬
• Manufacturing account ‫ﺤﺴﺎﺏ ﺍﻟﺘﺼﻨﻴﻊ‬
• Minus assets account(s) ‫ﺤﺴﺎﺒﺎﺕ ﺘﻨﺯﻴل ﻗﻴﻤﺔ ﺍﻟﻤﻭﺠﻭﺩﺍﺕ‬
• Nominal account ‫ﺤﺴﺎﺏ ﺍﺴﻤﻲ‬
• Of no account ‫ ﻗﻠﻴل ﺍﻻﻫﻤﻴﺔ‬،‫ﻁﻔﻴﻑ‬
• On account ‫ﻋﻠﻰ ﺍﻟﺤﺴﺎﺏ‬
• On account of ‫ ﻤﻥ ﺠﺭﺍﺀ‬،‫ﺒﺴﺒﺏ ﻜﺫﺍ‬
• On any account ‫ﻤﻬﻤﺎ ﻴﻜﻥ ﺍﻟﺴﺒﺏ‬
• On no account ‫ﻤﻁﻠﻘﺎ‬
• On my account ‫ﺒﺴﺒﺒﻲ‬
• On one’s own account ‫ﻟﻤﺼﻠﺤﺘﻪ ﺍﻟﺨﺎﺼﺔ‬
• Operating account ‫ﺤﺴﺎﺏ ﺍﻟﺘﺸﻐﻴل‬
• Overdrawn account ‫ﺤﺴﺎﺏ ﻤﻜﺸﻭﻑ‬
• Payment on account ‫ﺩﻓﻌﺔ ﻋﻠﻰ ﺍﻟﺤﺴﺎﺏ‬
• Personal account ‫ﺤﺴﺎﺏ ﺸﺨﺼﻲ‬
• Profit & loss account ‫ﺤﺴﺎﺏ ﺍﻻﺭﺒﺎﺡ ﻭﺍﻟﺨﺴﺎﺌﺭ‬
• Proprietorship account ‫ﺤﺴﺎﺏ ﺤﻘﻭﻕ ﺍﻟﻤﺎﻟﻜﻴﻥ‬
• Provisions account ‫ﺤﺴﺎﺏ ﺍﻟﻤﺨﺼﺹ‬
• Re-valuation account ‫ﺤﺴﺎﺏ ﺍﻋﺎﺩﺓ ﺍﻟﺘﻘﻴﻴﻡ‬
• Regular account(s) ‫ﺤﺴﺎﺒﺎﺕ ﻤﻨﺘﻅﻤﺔ‬
• Reserve account ‫ﺤﺴﺎﺏ ﺍﻻﺤﺘﻴﺎﻁﻲ‬
• Restricted account ‫ﺤﺴﺎﺏ ﻤﻘﻴﺩ‬
• Sales account ‫ﻜﺸﻑ ﻤﺒﻴﻌﺎﺕ‬
• Savings account ‫ﺤﺴﺎﺏ ﺍﺩﺨﺎﺭ‬
• Squaring account (‫ﺘﺭﺼﻴﺩ )ﺍﻟﺤﺴﺎﺏ‬
• Statement of account ‫ﻜﺸﻑ ﺤﺴﺎﺏ‬
• Suspense account ‫ﺤﺴﺎﺏ ﻤﻌﻠﻕ‬
• To call to account ‫ﻴﻨﺎﻗﺸﻪ ﺍﻟﺤﺴﺎﺏ‬
• To give an account ‫ ﺍﻋﻁﻰ ﺤﺴﺎﺒﺎ‬،‫ﻗﺩﻡ ﺒﻴﺎﻨﺎ‬
• To make little account of ‫ﻟﻴﺱ ﻟﻪ ﻜﺒﻴﺭ ﺍﻻﻫﻤﻴﺔ‬
• To make into account ‫ﻴﺤﺴﺏ ﺤﺴﺎﺒﻪ‬
• To take into account (‫ﺭﺍﻋﻰ )ﺤﺴﺏ ﺤﺴﺎﺒﻪ‬
• Trading account ‫ﺤﺴﺎﺏ ﺍﻟﻤﺘﺎﺠﺭﺓ‬
 • Uncollectable account ‫ﺩﻴﻭﻥ ﻏﻴﺭ ﻗﺎﺒﻠﺔ ﻟﻠﺘﺤﺼﻴل‬
• Valuation account ‫ﺤﺴﺎﺏ ﺘﻘﻴﻴﻡ‬
Accounts analysis ‫ﺘﺤﻠﻴل ﺍﻟﺤﺴﺎﺒﺎﺕ‬
Accounts book ‫ﺩﻓﺘﺭ ﺤﺴﺎﺒﺎﺕ‬
Accounts card ‫ﺒﻁﺎﻗﺔ ﺤﺴﺎﺒﺎﺕ‬
Accounts day (‫ﺃﻴﺎﻡ ﺍﻟﺤﺴﺎﺏ )ﻓﻲ ﺍﻟﺒﻭﺭﺼﺔ‬
Accounts Department ‫ﺩﺍﺌﺭﺓ ﺍﻟﺤﺴﺎﺒﺎﺕ‬
Accounts discounted ‫ﺤﺴﺎﺏ ﻤﺩﻴﻥ ﻤﺨﺼﻭﻡ‬
Accounts form ‫ﻨﻤﻭﺫﺝ ﻤﺤﺎﺴﺒﻲ‬
Accounts payable ‫ﺫﻤﻡ ﺩﺍﺌﻨﺔ‬
Accounts payee ‫ﺤﺴﺎﺏ ﻤﺴﺘﻔﻴﺩ‬
Accounts receivable ‫ﺫﻤﻡ ﻤﺩﻴﻨﺔ‬
Accounts sales ‫ﺤﺴﺎﺏ ﻤﺒﻴﻌﺎﺕ‬
Account stated ‫ﺤﺴﺎﺏ ﻤﺘﻔﻕ ﻋﻠﻴﻪ‬
Accountability Unit ‫ﻭﺤﺩﺓ ﻤﺤﺎﺴﺒﻴﺔ‬
Accountable ‫ﻤﺴﺅﻭل‬
Accountable condition ‫ﺤﺎﻟﺔ ﺘﺴﺘﻭﺠﺏ ﺍﻟﻘﻴﺩ‬
Accountable person ‫ﺸﺨﺹ ﻤﺴﺅﻭل‬
Accountancy ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬
Accountant ‫ﻤﺤﺎﺴﺏ‬
• Credit accountant (‫ﻤﺤﺎﺴﺏ ﻗﺎﻨﻭﻨﻲ )ﻤﻌﺘﻤﺩ‬
• Chartered ‫ﻤﺤﺎﺴﺏ ﻗﺎﻨﻭﻨﻲ‬
accountant
• International ‫ﻤﺤﺎﺴﺏ ﺩﻭﻟﻲ‬
accountant
• Union of (‫ﻨﻘﺎﺒﺔ ﺍﻟﻤﺤﺎﺴﺒﻴﻥ ﻭﺍﻟﻤﺩﻗﻘﻴﻥ )ﺍﻟﻌﺭﺍﻕ‬
accountant(s) &
Auditors (Iraq)
Accounting ‫ ﺍﻟﻤﺤﺎﺴﺒﻲ‬،‫ ﺍﻟﻤﺤﺎﺴﺒﺔ‬،‫ﻓﻥ ﺘﺩﻭﻴﻥ ﺍﻟﺤﺴﺎﺒﺎﺕ‬
• Cash basis of ‫ﺍﻟﻤﺤﺎﺴﺒﺔ ﻋﻠﻰ ﺍﺴﺎﺱ ﺍﻟﻨﻘﺩﻱ‬
accounting
• Cost accounting ‫ﻤﺤﺎﺴﺒﺔ ﺍﻟﺘﻜﺎﻟﻴﻑ‬
Accounting circle ‫ﺍﻟﺩﻭﺭﺓ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ‬
Accounting control ‫ﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ‬
Accounting entity ‫ﻜﻴﺎﻥ ﻤﺤﺎﺴﺒﻲ‬
Accounting equation ‫ﻤﻌﺎﺩﻟﺔ ﻤﺤﺎﺴﺒﻴﺔ‬
Accounting evidence ‫ﺍﺜﺒﺎﺕ ﻤﺤﺎﺴﺒﻲ‬
Accounting manual ‫ﺩﻟﻴل ﺍﻟﺤﺴﺎﺒﺎﺕ‬
Accounting period (‫ﺍﻟﻔﺘﺭﺓ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ )ﺍﻟﺴﻨﺔ ﻭﺍﻟﺸﻬﺭ‬
Accounting practice ‫ﻤﻤﺎﺭﺴﺔ ﻤﻬﻨﺔ ﺍﻟﻤﺤﺎﺴﺒﺔ‬
Accounting principles ‫ﻤﺒﺩﺃ ﺍﻟﻤﺤﺎﺴﺒﺔ‬
Accounting procedures ‫ﺍﻟﻁﺭﻕ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ‬
Accounting ratios ‫ﺍﻟﻨﺴﺒﺔ ﺍﻟﺤﺴﺎﺒﻴﺔ‬
Accounting records ‫ﺍﻟﺴﺠﻼﺕ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ‬
Accounting reserves ‫ﺍﻻﺤﺘﻴﺎﻁﺎﺕ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ‬
Accounting system ‫ﻨﻅﺎﻡ ﺍﻟﻤﺤﺎﺴﺒﺔ‬
Accounting transaction ‫ﻗﻴﺩ ﺍﻟﻤﺤﺎﺴﺒﻲ‬
Accounting valuation ‫ﺘﻘﻴﻴﻡ ﻤﺤﺎﺴﺒﻲ‬
Accretion ‫ ﺘﺭﺍﻜﻡ‬،‫ ﻨﻤﻭ‬،‫ﺍﺯﺩﻴﺎﺩ‬
Accrual(s) ‫ ﻤﺼﺎﺭﻴﻑ ﻤﺴﺘﺤﻘﺔ‬،‫ﻤﺴﺘﺤﻘﺎﺕ‬
Accrual basis ‫ﺍﺴﺱ ﺍﻻﺴﺘﺤﻘﺎﻕ‬
Accrual date ‫ﺘﺎﺭﻴﺦ ﺍﻻﺴﺘﺤﻘﺎﻕ‬
Accrual method ‫ﺍﺴﻠﻭﺏ ﺍﻻﺴﺘﺤﻘﺎﻕ‬
Accrue ‫ ﻨﻤﺎ‬،‫ ﻴﺘﺭﺍﻜﻡ‬،‫ﻴﺘﺠﻤﻊ‬
Accrued depreciation ‫ﺍﺴﺘﻬﻼﻙ ﻤﺴﺘﺤﻕ‬
Accrued dividend ‫ﺤﺼﺔ ﺍﺭﺒﺎﺡ ﻤﺴﺘﺤﻘﺔ‬
Accrued expenses ‫ﻤﺼﺎﺭﻴﻑ ﻤﺴﺘﺤﻘﺔ‬
Accrued expenditures ‫ﺍﺴﺱ ﺍﺴﺘﺤﻘﺎﻕ ﺍﻟﻤﺼﺎﺭﻴﻑ‬
basis
Accrued income ‫ﺍﻴﺭﺍﺩ ﻤﺴﺘﺤﻕ‬
Accrued interest ‫ﻓﺎﺌﺩﺓ ﻤﺘﺭﺍﻜﻤﺔ‬
Accrued interest payable ‫ﻓﺎﺌﺩﺓ ﺩﻓﻊ ﻤﺴﺘﺤﻘﺔ‬
Accrued interest ‫ﻓﺎﺌﺩﺓ ﻗﺒﺽ ﻤﺴﺘﺤﻘﺔ‬
receivable
Accrued liability ‫ﻤﻁﻠﻭﺏ ﻤﺴﺘﺤﻕ‬
Accrued revenue ‫ﺍﻴﺭﺍﺩ ﻤﺴﺘﺤﻕ‬
Accumulate ‫ﻴﺠﻤﻊ‬
Accumulated amount ‫ﻤﺒﻠﻎ ﻤﺘﺭﺍﻜﻡ‬
Accumulated dividend ‫ﺤﺼﺹ ﺍﺒﺭﺍﺡ ﻤﺘﺭﺍﻜﻤﺔ‬
Accumulated depreciation ‫ﺍﻨﺩﺜﺎﺭ ﻤﺘﺭﺍﻜﻡ‬
Accumulated income ‫ﺍﻴﺭﺍﺩ ﻤﺘﺭﺍﻜﻡ‬
Accumulation ‫ﺘﺭﺍﻜﻡ‬
Accumulation factor ‫ﻋﺎﻤل ﺍﻟﺘﺭﺍﻜﻡ‬
Accumulation of debt ‫ﺘﺭﺍﻜﻡ ﺍﻟﺩﻴﻥ‬
Accumulation schedule ‫ﺠﺩﻭل ﺍﻟﺘﺭﺍﻜﻡ‬
‫‪Accuracy‬‬
‫‪Accurate‬‬
‫‪Accustomed‬‬
‫‪Achates‬‬
‫‪Acid test‬‬
‫‪Acknowledge‬‬
‫‪Acknowledge a guarantee‬‬
‫‪Acknowledge of receipt‬‬
‫‪Acknowledgement‬‬
‫‪Acme‬‬
‫‪Acquaint‬‬
‫‪Acquire‬‬
‫‪Acquired right‬‬
‫‪Acquired surplus‬‬
‫‪Acquisition‬‬
‫‪Acquit‬‬
‫‪Acquittal‬‬
‫‪Acquittance‬‬
‫‪Acre‬‬
‫‪Act‬‬
‫‪• An act of sale‬‬
‫‪• To act outraged‬‬
‫‪virtue‬‬
‫‪• To act for‬‬
‫‪• To act on‬‬
‫‪• To act the fool‬‬
‫‪• To act up‬‬
‫‪Act of God‬‬
‫‪Acting‬‬
‫‪Action‬‬
‫‪• To take action‬‬
‫‪• To take action‬‬
‫‪against‬‬
‫‪• Civil action‬‬
‫‪• Concerted action‬‬
‫‪• Criminal action‬‬
‫‪• To bring an action‬‬
‫ﺩﻗﺔ‪ ،‬ﻀﺒﻁ‬
‫ﺼﺤﻴﺢ‪ ،‬ﺩﻗﻴﻕ‪ ،‬ﻤﻀﺒﻭﻁ‬
‫ﻤﻌﺘﺎﺩ‪ ،‬ﻤﺄﻟﻭﻑ‬
‫ﺼﺩﻴﻕ ﻤﺨﻠﺹ‬
‫ﺍﻻﺨﺘﺒﺎﺭ ﺍﻟﺤﺎﺴﻡ‬
‫ﻴﻘﺭ‪ ،‬ﻴﻌﺘﺭﻑ‬
‫ﻴﻘﺭ ﺒﻀﻤﺎﻨﺔ‬
‫ﺘﺄﻴﻴﺩ ﺒﺎﻻﺴﺘﻼﻡ‬
‫ﺍﺸﻌﺎﺭ ﺍﻟﺘﺴﻠﻴﻡ‬
‫ﺫﺭﻭﺓ ﻗﻤﺔ‬
‫ﺍﻁﻠﻊ ﻋﻠﻰ‪ ،‬ﻋﺭﻑ‬
‫ﻴﺤﺼل ﻋﻠﻰ‪ ،‬ﻴﻜﺘﺴﺏ‬
‫ﺤﻕ ﻤﻜﺘﺴﺏ‬
‫ﻓﺎﺌﺽ ﻤﻜﺘﺴﺏ‬
‫ﺍﻜﺘﺴﺎﺏ‪ ،‬ﺍﻗﺘﻨﺎﺀ‬
‫ﻭﻓﻰ‪ ،‬ﺴﺩﺩ‬
‫ﺘﺒﺭﺌﺔ‪ ،‬ﺒﺭﺍﺀﺓ‬
‫ﺼﻙ ﺒﺘﺴﺩﻴﺩ ﺍﻟﺩﻴﻥ‬
‫ﻤﻘﻴﺎﺱ ﻟﻠﻤﺴﺎﺤﺔ )‪ ٤٨٤٠‬ﻴﺎﺭﺩﺍ ﻤﺭﺒﻌﺎ(‬
‫ﻻﺌﺤﺔ‪ ،‬ﻤﺭﺴﻭﻡ‪ ،‬ﻗﺭﺍﺭ‪ ،‬ﻋﻤل‬
‫ﺼﻙ‬
‫ﻴﺘﻅﺎﻫﺭ‬
‫ﻴﻘﻭﻡ ﺒﻤﻬﻤﺔ‪ ،‬ﻨﺎﺏ ﻋﻥ‬
‫ﻴﻁﻴﻊ ﺍﻭ ﻴﻌﻤل ﻭﻓﻕ‬
‫ﺘﺼﺭﻑ ﻏﻴﺭ ﻤﻼﺌﻡ‬
‫ﺍﺘﺒﻊ‪ ،‬ﺴﻠﻙ ﺒﻤﻭﺠﺏ‬
‫ﻗﻀﺎﺀ ﻭﻗﺩﺭ‪ ،‬ﻗﻭﺓ ﻗﺎﻫﺭﺓ‬
‫ﻨﺎﺌﺏ‪ ،‬ﻭﻜﻴل‬
‫ﺤﺭﻜﺔ‪ ،‬ﻋﻤل‬
‫ﻴﺒﺩﺃ ﻓﻲ ﺍﻟﻌﻤل‬
‫ﻴﻘﻴﻡ ﺍﻟﺩﻋﻭﻯ ﻋﻠﻰ ﻓﻼﻥ‬
‫ﺩﻋﻭﻯ ﻤﺩﻨﻴﺔ‬
‫ﻋﻤل ﻤﺸﺘﺭﻙ‬
‫ﺩﻋﻭﻯ ﺠﻨﺎﺌﻴﺔ‬
‫ﻴﻘﻴﻡ ﺍﻟﺩﻋﻭﻯ ﻋﻠﻰ‬
 ‫‪against‬‬
‫‪Active‬‬ ‫ﻨﺸﻁ‬
‫‪Active account‬‬ ‫ﺤﺴﺎﺏ ﻤﺘﺤﺭﻙ‬
‫‪Active bond‬‬ ‫ﺴﻨﺩ ﺜﺎﺒﺕ ﺍﻟﻔﺎﺌﺩﺓ‬
‫‪Active circulation of‬‬ ‫ﺍﻭﺭﺍﻕ ﺍﻟﻨﻘﺩ ﺍﻟﻤﺘﺩﺍﻭﻟﺔ‬
‫‪currency‬‬
‫‪Active member‬‬ ‫ﻋﻀﻭ ﻋﺎﻤل‬
‫‪Active partner‬‬ ‫ﺸﺭﻴﻙ ﻋﺎﻤل‬
‫‪Activity‬‬ ‫ﻨﺸﺎﻁ‬
‫‪Activity chart‬‬ ‫ﺭﺴﻡ ﺒﻴﺎﻨﻲ ﻟﻠﻨﺸﺎﻁ‬
‫‪Activity ratio‬‬ ‫ﻤﻌﺩل ﺍﻟﻨﺸﺎﻁ )ﺍﻟﺤﺭﻜﺔ(‬
‫‪Actual‬‬ ‫ﺤﺎﻟﻲ‪ ،‬ﻓﻌﻠﻲ‬
‫‪Actual capacity‬‬ ‫ﺍﻟﻁﺎﻗﺔ ﺍﻟﻔﻌﻠﻴﺔ )ﺍﻻﻨﺘﺎﺝ(‬
‫‪Actual cost‬‬ ‫ﺍﻟﻜﻠﻔﺔ ﺍﻟﻔﻌﻠﻴﺔ‬
‫‪Actual depreciation‬‬ ‫ﺍﺴﺘﻬﻼﻙ ﻓﻌﻠﻲ‬
‫‪Actual realization‬‬ ‫ﺍﻟﻤﺤﻘﻕ ﻓﻌﻼ‬
‫‪Actual value‬‬ ‫ﺍﻟﻘﻴﻤﺔ ﺍﻟﻔﻌﻠﻴﺔ‬
‫‪Actuarial report‬‬ ‫ﺍﺤﺼﺌﻴﺎﺕ ﺍﻟﺘﺄﻤﻴﻥ‬
‫‪Actuarial basis‬‬ ‫ﺃﺴﺎﺱ ﺍﺤﺼﺎﺌﻲ ﺒﻤﻭﺠﺏ ﺘﻘﺩﻴﺭ ﺨﺒﺭﺍﺀ ﺍﻟﺘﺄﻤﻴﻥ‬
‫‪Actuarial table‬‬ ‫ﺠﺩﻭل ﺘﺄﻤﻴﻥ ﺍﺤﺼﺎﺌﻲ‬
‫‪Actuary‬‬ ‫ﺨﺒﻴﺭ ﺤﺴﺎﺒﺎﺕ ﺍﻟﺘﺄﻤﻴﻥ )ﺍﻭ ﺸﺅﻭﻥ ﺍﻟﺘﺄﻤﻴﻥ(‬
‫‪Acuity‬‬ ‫ﺤﺩﺓ‬
‫‪Ad‬‬
‫‪Adage‬‬ ‫ﻤﺜل‪ ،‬ﻗﻭل ﻤﺄﺜﻭﺭ‬
‫‪Add‬‬ ‫ﻴﺠﻤﻊ‬
‫‪Addenda‬‬ ‫ﻤﻠﺤﻘﺎﺕ‬
‫‪Addendum‬‬ ‫ﺍﻀﺎﻓﺔ‪ ،‬ﻤﻠﺤﻕ‬
‫‪Addition‬‬ ‫ﺠﻤﻊ‬
‫‪Additional‬‬ ‫ﺍﻀﺎﻓﻲ‪ ،‬ﻤﻠﺤﻕ‬
‫‪Additional clause‬‬ ‫ﺸﺭﻁ ﺍﻀﺎﻓﻲ‪ ،‬ﻤﻠﺤﻕ ﺍﻀﺎﻓﻲ‬
‫‪Additional tax‬‬ ‫ﻀﺭﻴﺒﺔ ﺍﻀﺎﻓﻴﺔ‬
‫‪Adequacy‬‬ ‫ﺍﻟﺤﺩ ﺍﻟﻤﻨﺎﺴﺏ‬
‫‪Adequate‬‬ ‫ﻜﺎﻑ‪ ،‬ﻤﻼﺌﻡ‪ ،‬ﻤﻭﺍﻓﻕ‬
‫‪Adhere‬‬ ‫ﻴﻠﺘﺯﻡ‪ ،‬ﻴﻠﺨﺹ ﺍﻟﻭﻻﺀ‬
‫‪Adhere to‬‬ ‫ﺘﻤﺴﻙ ﺒ ‪ ،‬ﻴﺭﺘﺒﻁ‬
‫‪Adherence‬‬ ‫ﺘﻘﻴﺩ ﺒ ‪ ،‬ﺍﺨﻼﺹ‬
‫‪Adherent member‬‬ ‫ﻋﻀﻭ ﻤﺭﺘﺒﻁ‬
Adjourn ‫ ﻴﻌﻠﻕ‬،‫ ﻴﺭﺠﺊ‬،‫ﻴﺅﺠل‬
Adjudicate (‫ﻴﺤﻜﻡ )ﻗﻀﺎﺌﻴﺎ‬
Adjudication (‫ﺍﺼﺩﺍﺭ ﺤﻜﻡ ﻗﻀﺎﺌﻲ )ﻋﻥ ﺘﻔﻠﻴﺱ ﺸﺨﺹ‬
Adjust ‫ ﻴﻀﺒﻁ‬،‫ ﻴﻁﺎﺒﻕ‬،‫ﻴﻌﺩل‬
Adjusted actual cost ‫ﺍﻟﻜﻠﻔﺔ ﺍﻟﻔﻌﻠﻴﺔ ﺍﻟﻤﻌﺩﻟﺔ‬
Adjusted basis ‫ﺍﺴﺱ ﻤﻌﺩﻟﺔ‬
Adjusted gross income ‫ﺍﺠﻤﺎﻟﻲ ﺍﻟﺩﺨل ﺍﻟﻤﻌﺩل‬
Adjusting entry ‫ﻗﻴﺩ ﺘﻌﺩﻴل‬
Adjustment ‫ﺘﺴﻭﻴﺔ ﺤﺴﺎﺒﻴﺔ‬
Adjustment account ‫ﺤﺴﺎﺏ ﺘﺴﻭﻴﺔ‬
Adman ‫ﻭﻜﻴل ﺍﻋﻼﻨﺎﺕ ﺍﻭ ﻤﺸﺘﻐل ﺒﻬﺎ‬
Admeasurement ‫ ﺘﺤﺩﻴﺩ ﺍﻟﺤﺼﺔ‬،‫ﻗﻴﺎﺱ‬
Administer ‫ ﻴﺩﺒﺭ‬،‫ﻴﺩﻴﺭ‬
Administered price (‫ﺍﻟﺴﻌﺭ ﺍﻟﻤﻭﺠﻪ )ﺍﻟﺴﻌﺭ ﺍﻟﻤﻘﺭﺭ‬
Administration ‫ ﺘﺩﺒﻴﺭ‬،‫ﺍﺩﺍﺭﺓ‬
• Letter of ‫ﺃﻤﺭ ﺍﻟﻤﺤﻜﻤﺔ ﺒﺘﻌﻴﻲ ﻭﺼﻲ‬
administration
Administration expenses ‫ﻤﺼﺎﺭﻴﻑ ﺍﺩﺍﺭﻴﺔ‬
Administrative ‫ﺍﺩﺍﺭﻱ‬
Administrative ‫ﻤﺤﺎﺴﺒﺔ ﺍﺩﺍﺭﻴﺔ‬
accounting
Administrative action ‫ﺍﺠﺭﺍﺀ ﺍﺩﺍﺭﻱ‬
Administrative audit ‫ﺘﺩﻗﻴﻕ ﺍﺩﺍﺭﻱ‬
Administrative channels ‫ﻁﺭﻕ ﺍﺩﺍﺭﻴﺔ‬
Administrative costs ‫ﺘﻜﺎﻟﻴﻑ ﺍﺩﺍﺭﻴﺔ‬
Administrative decision ‫ﺍﻟﻘﺭﺍﺭ ﺍﻻﺩﺍﺭﻱ‬
Administrative order ‫ﺍﻤﺭ ﺼﺎﺩﺭ ﻤﻥ ﺍﻟﻤﺤﺎﻜﻡ ﺤﻭل ﺍﺩﺍﺭﺓ ﺍﻤﻭﺍل ﺍﻟﻤﻔﻠﺱ‬
Administrative ‫ﺘﻨﻅﻴﻡ ﺍﺩﺍﺭﻱ‬
organization
Administrator ‫ ﻭﻜﻴل ﺍﻋﻤﺎل‬،‫ ﻭﺼﻲ‬،‫ﻤﺩﻴﺭ‬
Admissible asset ‫ﻤﻭﺠﻭﺩﺍﺕ ﻤﻘﺒﻭﻟﺔ‬
Admission ‫ ﻗﺒﻭل‬،‫ﺍﻋﺘﺭﺍﻑ‬
Admission of a partner ‫ﻀﻡ ﺸﺭﻴﻙ‬
Admit ‫ ﻴﻌﺘﺭﻑ‬،‫ ﻴﻌﻁﻲ ﺍﻟﺤﻕ‬،‫ﻴﻘﺒل‬
Admitted asset ‫ﻤﻭﺠﻭﺩﺍﺕ ﺫﻭ ﻗﻴﻤﺔ‬
Adnate ‫ ﻤﺘﺢ ﻤﻊ‬،‫ﻤﻨﺩﻤﺞ‬
Adopt a resolution ‫ﻴﺘﺒﻨﻰ ﻗﺭﺍﺭﺍ‬
‫‪Adopt the agenda‬‬ ‫ﻴﻘﺭ ﺠﺩﻭل ﺍﻻﻋﻤﺎل‬
‫‪Adulate‬‬ ‫ﻴﺘﻤﻠﻕ‪ ،‬ﻴﺩﻫﻥ‬
‫‪Ad valorem‬‬ ‫ﺍﻟﺭﺴﻡ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ‪ ،‬ﻤﺜﻼ )ﺍﻟﺭﺴﻡ ﺍﻟﻜﻤﺭﻜﻲ(‬
‫‪Advance‬‬ ‫ﻴﺴﻠﻑ‪ ،‬ﺍﻟﻰ ﺃﻤﺎﻡ‬
‫‪Advance against‬‬ ‫ﺴﻠﻔﺔ ﻋﻠﻰ ﺒﻀﺎﻋﺔ‬
‫‪merchandise‬‬
‫‪Advance freight‬‬ ‫ﺍﺠﺭﺓ ﺸﺤﻥ ﻤﻌﺠﻠﺔ‬
‫‪Advance against‬‬ ‫ﺴﻠﻔﺔ ﻤﻘﺎﺒل ﺴﻨﺩﺍﺕ ﻤﺎﻟﻴﺔ‬
‫‪securities‬‬
‫‪Advance deposit‬‬ ‫ﻋﺭﺒﻭﻥ‬
‫‪Advantage in nature‬‬ ‫ﻤﺯﻴﺔ ﻤﻌﻴﻨﺔ‬
‫‪Adventure‬‬ ‫ﻤﺠﺎﺯﻓﺔ ﻤﺎﻟﻴﺔ‬
‫‪Adverse balance of trade‬‬ ‫ﻤﻴﺯﺍﻥ ﺘﺠﺎﺭﻱ ﻋﺎﺠﺯ‬
‫‪Advertise‬‬ ‫ﻴﻌﻠﻥ )ﻤﺜﻼ ﺒﻭﺍﺴﻁﺔ ﺍﻟﺼﺤﺎﻓﺔ(‬
‫‪Advertising‬‬ ‫ﺍﻻﻋﻼﻥ )ﻋﻥ ﺍﻟﺴﻠﻊ ﺍﻭ ﻭﻅﻴﻔﺔ(‬
‫‪Advertising campaign‬‬ ‫ﺤﻤﻠﺔ ﺍﻋﻼﻨﻴﺔ‬
‫‪Advertising media‬‬ ‫ﻭﺴﺎﺌل ﺍﻻﻋﻼﻥ‬
‫‪Advice‬‬ ‫ﺍﺸﻌﺎﺭ‪ ،‬ﺍﺨﻁﺎﺭ‪ ،‬ﻨﺼﻴﺤﺔ‬
‫‪Advice note‬‬ ‫ﻤﺫﻜﺭﺓ ﺍﺸﻌﺎﺭ‬
‫‪Advice of dispatch‬‬ ‫ﺍﺸﻌﺎﺭ ﺍﺭﺴﺎل‬
‫‪Advice of shipment‬‬ ‫ﺍﺸﻌﺎﺭ ﺸﺤﻥ‬
‫‪Advice slip‬‬ ‫ﻗﺴﻴﻤﺔ ﺍﺸﻌﺎﺭ‬
‫‪Advise‬‬ ‫ﻴﻨﺼﺢ‪ ،‬ﻴﻌﻠﻡ‪ ،‬ﻴﺤﺫﺭ‬
‫‪Adviser‬‬ ‫ﻤﺴﺘﺸﺎﺭ‬
‫‪Advisory‬‬ ‫ﺍﺴﺘﺸﺎﺭﻱ‬
‫‪Advisory committee‬‬ ‫ﻤﺠﻠﺱ ﺍﺴﺘﺸﺎﺭﻱ‬
‫‪Af‬‬
‫‪Affair‬‬ ‫ﺍﻤﺭ‪ ،‬ﺸﺄﻥ ﻤﺴﺄﻟﺔ )ﺸﺅﻭﻥ ﺘﺠﺎﺭﻴﺔ ﺍﻭ ﻤﻬﻨﻴﺔ(‬
‫‪• Man of affairs‬‬ ‫ﺭﺠل ﺍﻋﻤﺎل‬
‫‪Affidavit‬‬ ‫ﺸﻬﺎﺩﺓ ﻤﺸﻔﻭﻋﺔ ﺒﻘﺴﻡ‬
‫‪Affiliated‬‬ ‫ﺘﺎﺒﻊ‪ ،‬ﻤﻀﻤﻭﻥ‪ ،‬ﻤﺩﻤﺞ‬
‫‪Affiliated company‬‬ ‫ﺸﺭﻜﺔ ﺘﺎﺒﻌﺔ‬
‫‪Affiliated members‬‬ ‫ﺍﻋﻀﺎﺀ ﻤﻨﻀﻤﻭﻥ‬
‫‪Affiliation‬‬ ‫ﺘﺒﻌﻴﺔ‪ ،‬ﺍﻨﻀﻤﺎﻡ ﺒـ‬
‫‪Affirm‬‬ ‫ﻴﻘﺭﺭ‪ ،‬ﻴﺅﻜﺩ‪ ،‬ﻴﻭﺍﻓﻕ ﻋﻠﻰ‬
‫‪Affirmative‬‬ ‫ﺍﺜﺒﺎﺘﻲ‪ ،‬ﺍﻴﺠﺎﺒﻲ‬
‫‪Affluence‬‬ ‫ﻏﻨﻰ‪ ،‬ﻭﻓﺭﺓ‬
Afford (‫ﻟﺩﻴﻪ ﺍﻤﻜﺎﻨﻴﺎﺕ )ﺍﻟﺼﺭﻑ‬
Affranchise (‫ ﺨﻠﺹ ﻋﻠﻰ )ﺒﻀﺎﻋﺔ‬،‫ﻴﺤﺭﺭ‬
Affreightment (‫ﻋﻘﺩ ﺸﺤﻥ )ﺒﺤﺭﻱ‬
Afloat ‫ ﻁﺎﻑ‬،‫ﻋﺎﺌﻡ‬
• To keep bills afloat ‫ﺘﺩﺍﻭل ﺍﻻﻭﺭﺍﻕ ﺍﻟﻤﺎﻟﻴﺔ‬
Afoot ‫ ﺠﺎﺭﻴﺎ ﻤﺠﺭﺍﻩ‬،‫ﻤﺸﻴﺎ ﻋﻠﻰ ﺍﻟﻘﺩﻤﻴﻥ‬
After date ‫ﻤﻥ ﺘﺎﺭﻴﺨﻪ‬
After sight ‫ﺒﻌﺩ ﺍﻻﻁﻼﻉ‬
After working hours ‫ﺒﻌﺩ ﺍﻟﺩﻭﺍﻡ ﺍﻟﺭﺴﻤﻲ‬
Ag
Again ‫ ﻤﻥ ﺠﺩﻴﺩ‬،‫ﺭﺩﺍ ﻋﻠﻰ‬
• Now and again ‫ﺃﺤﻴﺎﻨﺎ‬
• As much again ‫ﻤﻀﺎﻋﻔﺔ‬
Against ‫ﺸﺩ ﻤﻘﺎﺒل‬
Against all risk (‫ﻀﺩ ﻜﺎﻓﺔ ﺍﻻﺨﻁﺎﺭ )ﺘﺄﻤﻴﻥ ﺸﺎﻤل‬
Age ‫ﻋﻤﺭ‬
Age relief (‫ﺴﻤﺎﺡ ﻗﺎﻨﻭﻨﻲ ﻟﻠﻤﺴﻨﻴﻥ )ﻤﻥ ﺍﻟﻀﺭﻴﺒﺔ‬
Ageing of receivables ‫ﺘﺤﻠﻴل ﺍﻟﺫﻤﻡ ﺍﻟﻤﺩﻴﻨﺔ ﺤﺴﺏ ﻗﺩﻤﻬﺎ‬
Agency ‫ﻭﻜﺎﻟﺔ‬
• International ‫ﻭﻜﺎﻻﺕ ﺩﻭﻟﻴﺔ‬
agency
Agency fund ‫ﺼﻨﺩﻭﻕ ﺍﻟﻭﻜﺎﻟﺔ‬
Agenda ‫ﺠﺩﻭل ﺃﻋﻤﺎل‬
Agenda book ‫ﻤﻔﻜﺭﺓ‬
Agent ‫ﻭﻜﻴل‬
• Authorized agent ‫ﻭﻜﻴل ﻤﻔﻭﺽ‬
• Exclusive agent ‫ﻭﻜﻴل ﺤﺼﺭﻱ‬
• Forwarding agent ‫ﻭﻜﻴل ﺸﺤﻥ‬
Agent de change ‫ﻭﻜﻴل ﺴﻭﻕ ﺍﻭﺭﺍﻕ ﻤﺎﻟﻴﺔ‬
Agent of production ‫ﻋﻭﺍﻤل ﺍﻻﻨﺘﺎﺝ‬
Agglomerate ‫ ﻜﻭﻡ‬،‫ﻜﺘل‬
Aggregate ‫ﺍﺠﻤﺎﻟﻲ‬
Aggregate output ‫ﻨﺎﺘﺞ ﺍﺠﻤﺎﻟﻲ‬
Aggregate value ‫ﺍﻟﻘﻴﻤﺔ ﺍﻻﺠﻤﺎﻟﻴﺔ‬
Aggregate weight ‫ﺍﻟﻭﺯﻥ ﺍﻻﺠﻤﺎﻟﻲ‬
Aggregation ‫ﺘﺠﻤﻴﻊ‬
Agrarian ‫ﻤﺨﺘﺹ ﺒﺎﻻﺭﺍﻀﻲ‬
‫‪Agrarian reform‬‬ ‫ﺍﺼﻼﺡ ﺯﺭﺍﻋﻲ‬
‫‪Agree‬‬ ‫ﻴﻭﺍﻓﻕ ﻋﻠﻰ‪ ،‬ﻴﺘﻔﻕ )ﻤﻊ ﻓﻼﻥ ﻓﻲ ﺍﻟﺭﺃﻱ(‬
‫‪Agreement‬‬ ‫ﺍﺘﻔﺎﻗﻴﺔ‪ ،‬ﻋﻘﺩ‬
‫‪• Gentlemen’s‬‬ ‫ﻜﻠﻤﺔ ﺸﺭﻑ‬
‫‪agreement‬‬
‫‪• Mutual agreement‬‬ ‫ﺍﺘﻔﺎﻕ ﻤﺘﺒﺎﺩل‬
‫‪• Verbal agreement‬‬ ‫ﺍﺘﻔﺎﻕ ﺸﻔﻭﻱ‬
‫‪Ah‬‬
‫‪Ahead‬‬ ‫ﺍﻟﻰ ﺍﻻﻤﺎﻡ‪ ،‬ﻗﺩﻤﺎ‬
‫‪• An hour ahead‬‬ ‫ﻤﺘﻘﺩﻤﺎ‬
‫‪Ahead of the‬‬ ‫ﻓﻲ ﺍﻟﻁﻠﻴﻌﺔ‬
‫‪Ai‬‬
‫‪Aid‬‬ ‫ﻤﺴﺎﻋﺩﺓ‪ ،‬ﻴﺴﺎﻋﺩ‪ ،‬ﻤﻌﺎﻭﻨﺔ‪ ،‬ﻴﻌﺎﻭﻥ‬
‫‪Aide‬‬ ‫ﺍﻟﻤﻌﺎﻭﻥ )ﻀﺎﺒﻁ ﻤﻌﺎﻭﻥ ﻻﺨﺭ ﺍﻜﺒﺭ ﻤﻨﻪ(‬
‫‪Aim‬‬ ‫ﻗﺼﺩ‪ ،‬ﻴﻁﻤﺢ ﺍﻟﻰ‪ ،‬ﻴﻬﺩﻑ‬
‫‪• They aim‬‬ ‫ﻴﺤﺎﻭل‪ ،‬ﻴﺴﻌﻰ‬
‫‪Air‬‬ ‫ﻫﻭﺍﺀ‪ ،‬ﺠﻭ )ﺠﻭﻱ(‬
‫‪Air freight‬‬ ‫ﺸﺤﻥ ﺠﻭﻱ‬
‫‪Air mail‬‬ ‫ﺒﺭﻴﺩ ﺠﻭﻱ‬
‫‪Al‬‬
‫‪Aleatory‬‬ ‫ﻤﺨﺎﻁﺭﺓ‪ ،‬ﻤﺭﺍﻫﻨﺔ‪ ،‬ﻤﺠﺎﺯﻓﺔ‪ ،‬ﺤﻅﻲ‬
‫‪Aleatory contracts‬‬ ‫ﻋﻘﻭﺩ ﺫﻭ ﻋﻼﻗﺔ ﺒﺎﻟﺤﻅ‬
‫‪Algebraic progression‬‬ ‫ﻤﺘﻭﺍﻟﻴﺔ ﺠﺒﺭﻴﺔ‬
‫‪Alienate‬‬ ‫ﻨﻘل‪ ،‬ﻴﺤﻭل )ﺍﻟﻤﻤﺘﻠﻜﺎﺕ( ﺍﻟﻰ ﺸﺨﺹ ﺁﺨﺭ‬
‫‪Alimentary debt‬‬ ‫ﻨﻔﻘﺔ )ﻟﻠﺘﻐﺫﻴﺔ(‬
‫‪Alimony‬‬ ‫ﻨﻔﻘﺔ ﺍﻟﺯﻭﺠﺔ ﺍﻟﻤﻁﻠﻘﺔ‬
‫‪All‬‬ ‫ﺠﻤﻴﻊ‪ ،‬ﻜل‬
‫‪• At all‬‬ ‫ﻤﻁﻠﻘﺎ‬
‫‪• For all that‬‬ ‫ﺒﺭﻏﻡ ﺫﻟﻙ‬
‫‪• For good and all‬‬ ‫ﺍﻟﻰ ﺍﻻﺒﺩ‪ ،‬ﻨﻬﺎﺌﻴﺎ‬
‫‪• In all‬‬ ‫ﺠﻤﻠﺔ‬
‫‪• Not at all‬‬ ‫ﻤﻁﻠﻘﺎ‬
‫‪• To be all over‬‬ ‫ﻴﻨﺘﻬﻲ ﺍﻭ ﻴﻨﻔﺽ )ﻤﺜﻼ ﺍﻻﺠﺘﻤﺎﻉ(‬
‫‪All alone‬‬ ‫ﺒﺩﻭﻥ ﻤﺴﺎﻋﺩ‬
‫‪All along‬‬ ‫ﺩﺍﺌﻤﺎ‬
‫‪All but‬‬ ‫ﺘﻘﺭﻴﺒﺎ‬
‫‪All clear‬‬ ‫ﺍﺸﺎﺭﺓ ﺯﻭﺍل ﺍﻟﺨﻁﺭ‬
‫‪All day long‬‬ ‫ﻁﻭﺍل ﺍﻟﻨﻬﺎﺭ‬
‫‪All in all‬‬ ‫ﻜل ﺸﻲﺀ ﺘﻤﺎﻤﺎ‬
‫‪All right‬‬ ‫ﺃﻨﺎ ﻤﻭﺍﻓﻕ‪ ،‬ﻫﺫﺍ ﺤﺴﻥ‬
‫‪Allied company‬‬ ‫ﺸﺭﻜﺔ ﻤﺘﻀﺎﻤﻨﺔ‬
‫‪Allocate‬‬ ‫ﻴﻭﺯﻉ‪ ،‬ﻴﻘﺴﻡ‪ ،‬ﻴﺤﺼﺹ‬
‫‪Allocation‬‬ ‫ﺘﻭﺯﻴﻊ‪ ،‬ﺘﻘﻴﻴﺩ ﻓﻲ ﺤﺴﺎﺏ‬
‫‪Allonge‬‬ ‫ﻭﺭﻗﺔ ﻤﻀﺎﻓﺔ ﺍﻟﻰ ﺍﻟﻜﻤﺒﻴﺎﻟﺔ‬
‫‪Allot‬‬ ‫ﻴﺨﺼﺹ‪ ،‬ﻴﻭﺯﻉ )ﻟﻐﺭﺽ ﻤﻌﻴﻥ(‬
‫‪Allotment‬‬ ‫ﺘﻭﺯﻴﻊ )ﺤﺼﺹ(‬
‫‪Allotment account‬‬ ‫ﺩﻓﺘﺭ ﺤﺴﺎﺏ ﺘﻭﺯﻴﻊ‬
‫‪Allotment ledger‬‬ ‫ﺤﺴﺎﺏ ﺘﻭﺯﻴﻊ )ﺩﻓﺘﺭ ﺃﺴﻬﻡ(‬
‫‪Allotment letter‬‬ ‫ﺭﺴﺎﻟﺔ )ﺘﺒﻴﻥ ﻨﺴﺒﺔ ﺍﻟﺭﺒﺢ ﻓﻲ ﺍﻟﺴﻬﻡ(‬
‫ﺍﺸﻌﺎﺭ ﺒﺘﻭﺯﻴﻊ ﺍﻟﺤﺼﺹ‬
‫‪Allottee‬‬ ‫ﺍﻟﻤﺨﺼﺹ ﻟﻪ‬
‫‪Allow‬‬ ‫ﻴﻤﻨﺢ‪ ،‬ﻴﺨﺼﺹ‪ ،‬ﺴﻤﺢ‬
‫‪Allowable‬‬ ‫ﻤﺴﻤﻭﺡ ﺒﻪ‪ ،‬ﻤﺒﺎﺡ‪ ،‬ﺠﺎﺌﺯ‬
‫‪Allowance‬‬ ‫ﺴﻤﺎﺡ‪ ،‬ﺒﺩل‪ ،‬ﺘﻌﻭﻴﺽ‪ ،‬ﺤﺼﺔ‬
‫‪Allowance for departure‬‬ ‫ﺒﺩل ﺴﻔﺭ‬
‫‪Allowance for‬‬ ‫ﺒﺩل ﺍﺨﻁﺎﺭ ﺍﻟﻤﻬﻨﺔ‬
‫‪professional risks‬‬
‫‪Allowance for‬‬ ‫ﺒﺩل ﺘﻤﺜﻴل‬
‫‪representation‬‬
‫‪Allowance for residence‬‬ ‫ﺒﺩل ﺍﻗﺎﻤﺔ‬
‫‪Allowance for tare‬‬ ‫ﺴﻤﺎﺤﺔ ﻋﻠﻰ ﺍﻟﻐﻼﻑ )ﻟﺩﻯ ﺒﻴﻊ ﺍﻟﺒﻀﺎﻋﺔ(‬
‫‪All-round price‬‬ ‫ﺜﻤﻥ ﺸﺎﻤل‬
‫‪Alter‬‬ ‫ﻴﻐﻴﺭ‪ ،‬ﻴﻌﺩل‬
‫‪Alteration‬‬ ‫ﺘﻌﺩﻴل‪ ،‬ﺘﺒﺩﻴل‪ ،‬ﺘﻐﻴﻴﺭ‬
‫‪Altered cheque‬‬ ‫ﺸﻴﻙ ﻤﻌﺩل‬
‫‪Alternative‬‬ ‫ﺒﺩﻴل‪ ،‬ﺨﻴﺎﺭﻱ‬
‫‪Alternative cost‬‬ ‫ﺍﻟﻜﻠﻔﺔ ﺍﻟﺒﺩﻴﻠﺔ‬
‫‪Always‬‬ ‫ﺩﺍﺌﻤﺎ‪ ،‬ﺃﺒﺩﺍ‬
‫‪Am‬‬
‫‪Amalgamate‬‬ ‫ﻴﺩﻤﺞ‪ ،‬ﻴﻭﺤﺩ‪ ،‬ﻴﻨﺩﻤﺞ‬
‫‪Amalgamation‬‬ ‫ﺍﻟﺩﻤﺞ ﺍﻟﺘﻤﻠﻐﻡ‬
‫‪Amass‬‬ ‫ﺠﻤﻊ ﺜﺭﻭﺓ‪ ،‬ﻴﻜﺩﺱ‬
‫‪Ambassador‬‬ ‫ﺴﻔﻴﺭ‪ ،‬ﺭﺴﻭل‬
‫‪Amend‬‬ ‫ﻴﻌﺩل‪ ،‬ﻴﺤﺴﻥ‬
‫‪Amendment‬‬
‫‪Amendment of‬‬
‫‪declaration‬‬
‫‪Amendment of taxes‬‬
‫‪Amercement‬‬
‫‪Amiability‬‬
‫‪Amortizable‬‬
‫‪Amortization‬‬
‫‪Amortize‬‬ ‫ﻴﻁﻔﺊ‪ ،‬ﻴﺴﺘﻬﻠﻙ ﺍﻟﺩﻴﻥ )ﺒﺎﻓﺭﺍﺩ ﻤﺒﺎﻟﻎ ﺩﻭﺭﻴﺔ ﺘﺨﺼﺹ‬
‫‪Amortized cost‬‬
‫‪Amortizement‬‬
‫‪Amount‬‬
‫‪Amount brought forward‬‬
‫‪Amount covered‬‬
‫‪Amount due‬‬
‫‪Amount insured‬‬
‫‪Amount of annuity‬‬
‫‪Amount owing‬‬
‫‪Amounting to‬‬
‫‪Analyze‬‬
‫‪Analysis‬‬
‫‪Analysis sheet‬‬
‫‪Analyst‬‬
‫‪Analytic‬‬
‫‪Analytic report‬‬
‫‪Anchorage‬‬
‫)‪And Co., (Company‬‬
‫‪Annex‬‬
‫‪Annexation‬‬
‫‪Annexed document‬‬
‫‪Announce‬‬
‫‪Announcement‬‬
‫‪Annual‬‬
‫‪Annual assembly‬‬
‫ﺘﻌﺩﻴل‪ ،‬ﺘﺤﺴﻴﻥ‪ ،‬ﺘﻨﻘﻴﺢ‬
‫ﺘﺼﺤﻴﺢ ﺒﻴﺎﻥ‬
‫ﺘﻌﺩﻴل ﺍﻟﻀﺭﺍﺌﺏ‬
‫ﻏﺭﺍﻤﺔ‪ ،‬ﻋﻘﺎﺏ‪ ،‬ﺘﻐﺭﻴﻡ‬
‫ﻟﻁﻑ‪ ،‬ﻭﺩ‪ ،‬ﺍﻨﺱ‬
‫ﻗﺎﺒل ﻟﻼﻁﻔﺎﺀ‬
‫ﺍﻁﻔﺎﺀ‪ ،‬ﺍﺴﺘﻬﻼﻙ ﺍﻟﺩﻴﻥ‬
‫ﻟﺘﺴﺩﻴﺩﻩ(‬
‫ﺍﻟﻜﻠﻔﺔ ﺍﻟﻤﻁﻔﺄﺓ‬
‫ﺍﺴﺘﻬﻼﻙ ﺍﻟﺩﻴﻥ )ﺍﻴﻔﺎﺀ ﺍﻟﺩﻴﻥ ﺒﺎﻓﺭﺍﺩ ﻤﺒﺎﻟﻎ ﺩﻭﺭﻴﺔ‬
‫ﺘﺨﺼﺹ ﻟﺘﺴﺩﻴﺩﻩ(‬
‫ﻤﺒﻠﻎ‪ ،‬ﻤﻘﺩﺍﺭ‪ ،‬ﻜﻤﻴﺔ‬
‫ﻤﺒﻠﻎ ﻤﻨﻘﻭل ﻤﻥ ﺼﻔﺤﺔ ﺍﻟﻰ ﺃﺨﺭﻯ‬
‫ﺍﻟﻤﺒﻠﻎ ﺍﻟﻤﻐﻁﻰ‬
‫ﺍﻟﻤﺒﻠﻎ ﺍﻟﻤﺴﺘﺤﻕ )ﻭﺍﺠﺏ ﺍﻻﺩﺍﺀ(‬
‫ﺍﻟﻤﺒﻠﻎ ﺍﻟﻤﺅﻤﻥ‬
‫ﻗﻴﻤﺔ ﺍﻟﺩﻓﻌﺔ ﺍﻟﺴﻨﻭﻴﺔ‬
‫ﻤﺒﻠﻎ ﺍﻟﺒﺎﻗﻲ ﺍﻟﻤﻁﻠﻭﺏ‬
‫ﺍﻟﺒﺎﻟﻎ ﻗﺩﺭﻩ‬
‫‪An‬‬
‫ﻴﺤﻠل‪ ،‬ﻴﻌﺭﺏ‬
‫ﺘﻔﺼﻴل‪ ،‬ﺘﺤﻠﻴل‪ ،‬ﺍﻋﺭﺍﺏ‬
‫ﻜﺸﻑ ﺍﻟﺘﻔﺼﻴﻠﻲ )ﺘﺤﻠﻴل(‬
‫ﺍﻟﻤﺤﻠل‪ ،‬ﺍﻟﻤﺤﻠل ﺍﻟﻨﻔﺴﻲ‬
‫ﺘﺤﻠﻴﻠﻲ‬
‫ﺘﻘﺭﻴﺭ ﺘﺤﻠﻴﻠﻲ‬
‫ﺭﺴﻭﻡ ﺍﺭﺴﺎﺀ‪ ،‬ﺍﺭﺴﺎﺀ‬
‫ﻭﺸﺭﻜﺎﻩ‬
‫ﻤﻠﺤﻕ‪ ،‬ﻴﻀﻡ‬
‫ﺍﻟﺤﺎﻕ‪ ،‬ﺍﻟﻀﻡ‪ ،‬ﻜﻭﻥ ﺍﻟﺸﻲﺀ ﻤﻠﺤﻘﺎ‬
‫ﺍﻟﻭﺜﻴﻘﺔ ﺍﻟﻤﺭﻓﻘﺔ‬
‫ﻴﻌﻠﻥ‪ ،‬ﻴﺸﻌﺭ‪ ،‬ﻴﺒﻠﻎ‬
‫ﺍﻋﻼﻥ‪ ،‬ﺒﻴﺎﻥ‪ ،‬ﺍﺒﻼﻍ‬
‫ﺴﻨﻭﻱ )ﺩﻓﻌﺔ ﺴﻨﻭﻴﺔ(‬
‫ﺍﺠﺘﻤﺎﻉ ﺴﻨﻭﻱ‬
‫‪Annual audit‬‬ ‫ﺘﺩﻗﻴﻕ ﺴﻨﻭﻱ‬
‫‪Annual charges‬‬ ‫ﻤﺼﺎﺭﻴﻑ ﺴﻨﻭﻴﺔ‬
‫‪Annual closing‬‬ ‫ﺍﻟﻘﻴﻭﺩ ﺍﻟﺨﺘﺎﻤﻴﺔ ﻓﻲ ﻨﻬﺎﻴﺔ ﺍﻟﺴﻨﺔ ﺍﻟﻤﺎﻟﻴﺔ‬
‫‪Annual consumption‬‬ ‫ﺍﻻﻗﻔﺎل ﺍﻟﺴﻨﻭﻱ‬
‫‪Annual declaration‬‬ ‫ﺍﻗﺭﺍﺭ ﺴﻨﻭﻱ‬
‫‪Annual financial‬‬ ‫ﺤﺴﺎﺒﺎﺕ ﺴﻨﻭﻴﺔ ﺨﺘﺎﻤﻴﺔ‬
‫‪statement‬‬
‫‪Annual report‬‬ ‫ﺘﻘﺭﻴﺭ ﺴﻨﻭﻱ‬
‫‪Annual return‬‬ ‫ﺍﻟﻭﻀﻊ ﺍﻟﺴﻨﻭﻱ )ﻟﻠﺸﺭﻜﺔ(‬
‫‪Annual value‬‬ ‫ﺍﻟﻘﻴﻤﺔ ﺍﻟﺴﻨﻭﻴﺔ‬
‫‪Annually‬‬ ‫ﺴﻨﻭﻴﺎ‪ ،‬ﻜل ﺴﻨﺔ‬
‫‪Annuitant‬‬ ‫ﺭﺍﺘﺏ ﺴﻨﻭﻱ‬
‫‪Annuity‬‬ ‫ﺍﻴﺭﺍﺩ ﺴﻨﻭﻱ‬
‫‪Annuity cost‬‬ ‫ﺘﻜﻠﻔﺔ ﺍﻟﺩﻓﻌﺔ ﺍﻟﺴﻨﻭﻴﺔ‬
‫‪Annuity due‬‬ ‫ﺍﻟﺩﻓﻌﺔ ﺍﻟﺴﻨﻭﻴﺔ ﺍﻟﻤﺴﺘﺤﻘﺔ‬
‫‪Annuity fund‬‬ ‫ﻭﺩﻴﻌﺔ ﺍﻟﺴﻨﻭﻴﺔ‬
‫‪Annuity method‬‬ ‫ﻁﺭﻴﻘﺔ ﺍﻟﺩﻓﻌﺔ ﺍﻟﺴﻨﻭﻴﺔ‬
‫‪Annuity system‬‬ ‫ﻨﻅﺎﻡ ﺍﻟﺩﻓﻌﺔ ﺍﻟﺴﻨﻭﻴﺔ‬
‫‪Annul‬‬ ‫ﻴﻠﻐﻲ‪ ،‬ﻴﺒﻁل‪ ،‬ﻴﻔﺴﺦ‬
‫‪Annulment‬‬ ‫ﻓﺴﺦ‪ ،‬ﺍﻟﻐﺎﺀ‪ ،‬ﺍﺒﻁﺎل‬
‫‪Anonymous‬‬ ‫ﻤﺠﻬﻭل‪ ،‬ﻏﻴﺭ ﻤﻌﻴﻥ‬
‫‪Ant‬‬ ‫ﻨﻤﻠﺔ‬
‫‪Ante date‬‬ ‫ﺘﺎﺭﻴﺦ ﺴﺎﺒﻕ )ﺍﻭ ﻤﺘﻘﺩﻡ(‬
‫‪Anticipate‬‬ ‫ﻴﺘﻭﻗﻊ‪ ،‬ﻴﺩﻓﻊ )ﺩﻴﻨﺎ( ﻗﺒل ﺍﺴﺘﺤﻘﺎﻗﻪ‬
‫‪Anticipated cost‬‬ ‫ﺍﻟﻜﻠﻔﺔ ﺍﻟﻤﺘﻭﻗﻌﺔ‬
‫‪Anticipated interest‬‬ ‫ﺍﻟﻔﺎﺌﺩﺓ ﺍﻟﻤﺘﻭﻗﻌﺔ‬
‫‪Anticipation‬‬ ‫ﻤﻘﺩﻤﺎ‪ ،‬ﺴﻠﻔﺎ‬
‫‪Anticipatory profit‬‬ ‫ﺍﻟﺭﺒﺢ ﺍﻟﻤﺘﻭﻗﻊ‬
‫‪Anxiety‬‬ ‫ﻗﻠﻕ‪ ،‬ﺍﻟﺤﺼﺭ ﺍﻟﻨﻔﺴﻲ‬
‫‪Ap‬‬
‫‪Appeals‬‬ ‫ﻴﺴﺘﺄﻨﻑ ﺍﻟﺩﻋﻭﻯ‬
‫‪Append‬‬ ‫ﻴﻀﻴﻑ‪ ،‬ﻴﻠﺼﻕ‪ ،‬ﻴﻠﺤﻕ‬
‫‪Appendage‬‬ ‫ﻤﻠﺤﻕ‪ ،‬ﺫﻴل‬
‫‪Appendix‬‬ ‫ﻓﻬﺭﺱ‪ ،‬ﻤﻠﺤﻕ‪ ،‬ﺍﻟﺯﺍﺌﺩﺓ )ﺨﺎﺼﺔ ﺍﻟﺯﺍﺌﺩﺓ ﺍﻟﺩﻭﺩﻴﺔ(‬
‫‪Applicant‬‬ ‫ﻁﺎﻟﺏ‬
‫‪Applicant for licence‬‬ ‫ﻁﺎﻟﺏ ﺍﺠﺎﺯﺓ ﺍﻟﻌﻤل ﺍﻭ ﻏﻴﺭﻫﺎ‬
‫‪Application‬‬ ‫ﺍﻜﺘﺘﺎﺏ ﻓﻲ ﺃﺴﻬﻡ‪ ،‬ﻁﻠﺏ‬
Application account
Application for a post
Application for shares
Application form
Application of laws
Applied
Applied cost
Applied economics
Appoint
Appointment
Apportion
apportionment
Appraisal
Appraisal leader
Appraisal method
Appraisal report
Appraisal surplus
Appraise
Appraised value
Appraiser
Appreciation
Appreciation of currency
Apprentice ‫ﺍﻟﺘﺩﺭﺏ ﻋﻠﻰ ﻤﻬﻨﺔ ﻭﻓﻘﺎ ﻟﺸﺭﻭﻁ ﻋﻘﺩ‬
Appropriate
Appropriated
Appropriation
Appropriation account
Appropriation act
Appropriation budget
Appropriation ledger
Appropriation of the
profits
Appropriation period
Appropriation refund
Appropriation request
Appropriation section
‫ﺤﺴﺎﺏ ﻗﺴﻁ ﺍﻻﻜﺘﺘﺎﺏ‬
‫ﻁﻠﺏ ﻭﻅﻴﻔﺔ‬
‫ﻁﻠﺏ ﺃﺴﻬﻡ‬
‫ﺍﺴﺘﻤﺎﺭﺓ ﻁﻠﺏ‬
‫ﺘﻁﺒﻴﻕ ﺍﻟﻘﻭﺍﻨﻴﻥ‬
‫ﺘﻁﺒﻴﻘﻲ‬
‫ﺍﻟﻜﻠﻔﺔ ﺍﻟﻤﻁﺒﻘﺔ‬
‫ﺍﻻﻗﺘﺼﺎﺩ ﺍﻟﺘﻁﺒﻴﻘﻲ‬
(‫ ﻴﺤﺩﺩ )ﻭﻗﺘﺎ‬،‫ ﻴﻭﻅﻑ‬،‫ﻴﻌﻴﻥ‬
‫ ﻤﻭﻋﺩ‬،‫ ﺘﻭﻅﻴﻑ‬،‫ﺘﻌﻴﻴﻥ‬
‫ ﻴﻭﺯﻉ‬،(‫ﻴﻘﺴﻡ )ﺍﻟﻰ ﺤﺼﺹ‬
‫ ﺘﺨﺼﻴﺹ‬،‫ﺘﻘﺴﻴﻡ‬
‫ ﺘﺜﻤﻴﻥ‬،‫ﺘﻘﺩﻴﺭ‬
(‫ﺭﺌﻴﺱ ﺘﺜﻤﻴﻥ )ﺨﺒﻴﺭ ﺘﺜﻤﻴﻥ‬
‫ﺍﺴﻠﻭﺏ ﺍﻟﺘﺜﻤﻴﻥ‬
‫ﺘﻘﺭﻴﺭ ﺘﺜﻤﻴﻥ‬
‫ﻓﺎﺌﺽ ﺍﻟﺘﻘﺩﻴﺭ‬
‫ ﻴﻘﻴﻡ‬،‫ﻴﺜﻤﻥ‬
‫ﺍﻟﻘﻴﻤﺔ ﺍﻟﻤﻘﺩﺭﺓ‬
‫ ﺨﺒﻴﺭ‬،‫ﻤﺨﻤﻥ‬
‫ ﺍﻋﺠﺎﺏ‬،‫ﺍﺭﺘﻔﺎﻉ ﺍﻟﻘﻴﻤﺔ‬
‫ﺍﺭﺘﻔﺎﻉ ﻗﻴﻤﺔ ﺍﻟﻌﻤﻠﺔ‬
‫ ﻤﻭﺍﻓﻕ‬،‫ ﻻﺌﻕ‬،‫ﻤﻨﺎﺴﺏ‬
‫ﻴﺨﺼﺹ‬
‫ﺍﻟﻔﺎﺌﺽ ﺍﻟﻤﺨﺼﺹ‬
‫ﺍﻟﺸﻲﺀ ﺍﻟﻤﺨﺼﺹ ﻟﻐﺭﺽ ﻤﺎ‬
‫ﺤﺴﺎﺏ ﺍﻟﺘﺨﺼﻴﺹ‬
‫ﻗﺭﺍﺭ ﺍﻟﺘﺨﺼﻴﺹ‬
‫ﻤﻴﺯﺍﻨﻴﺔ ﺍﻟﻤﺨﺼﺼﺎﺕ‬
‫ﺍﺴﺘﺎﺫ ﺤﺴﺎﺒﺎﺕ ﺍﻟﺘﺨﺼﻴﺹ‬
‫ﺘﻭﺯﻴﻊ ﺍﻻﺭﺒﺎﺡ‬
‫ﻤﺩﺓ ﺍﻟﺘﺨﺼﻴﺹ‬
‫ﺍﻋﺎﺩﺓ ﻤﺒﻠﻎ ﺍﻟﺘﺨﺼﻴﺹ‬
‫ﻁﻠﺏ ﺍﻟﺘﺨﺼﻴﺹ‬
‫ﻗﺴﻁ ﺍﻟﺘﺨﺼﻴﺹ‬
‫‪Approval of a balance‬‬
‫‪sheet‬‬
‫‪Approve‬‬
‫‪Approximate‬‬
‫‪Approximately‬‬
‫‪Approximation‬‬
‫‪Ar‬‬
‫‪Arbiter‬‬
‫‪Arbitrage‬‬
‫ﺍﺴﺘﺨﻼﺹ ﺍﻟﺭﺒﺢ ﻤﻥ ﻓﺭﻭﻕ ﺍﺴﻌﺎﺭ ﺍﻟﺼﺭﻑ‬
‫‪Arbitrage of exchange‬‬
‫‪Arbitrary‬‬
‫‪Arbitrate‬‬
‫‪Arbitration‬‬
‫‪Arbitration award‬‬
‫‪Arbitration board‬‬
‫‪Arbitration of exchange‬‬
‫‪Arbitrator‬‬
‫‪Archives‬‬
‫‪Archivist‬‬
‫‪Are‬‬
‫‪Area‬‬
‫‪Argument‬‬
‫‪Arithmetic‬‬
‫‪Arithmetic mean‬‬
‫‪Arithmetic progressions‬‬
‫‪Arm‬‬
‫‪• The arm of the law‬‬
‫‪• Arm in arm‬‬
‫‪• At arm(s) length‬‬
‫)‪• Infant in arm(s‬‬
‫‪• To keep somebody‬‬
‫‪at arm(s) length‬‬
‫)‪• With open arm(s‬‬
‫‪Arms length transactions‬‬
‫ﺘﺼﺩﻴﻕ ﺍﻟﻤﻴﺯﺍﻨﻴﺔ ﺍﻟﻌﺎﻤﺔ‬
‫ﻴﺼﺩﻕ ﻋﻠﻰ‪ ،‬ﻴﻭﺍﻓﻕ ﻋﻠﻰ‬
‫ﺘﻘﺭﻴﺒﻲ‬
‫ﺘﻘﺭﻴﺒﺎ‪ ،‬ﻋﻠﻰ ﻭﺠﻪ ﺍﻟﺘﻘﺭﻴﺏ‬
‫ﺘﻘﺩﻴﺭ ﺘﻘﺭﻴﺒﻲ‬
‫ﺍﻟﺤﻜﻡ‪ ،‬ﺍﻟﻭﺴﻴﻁ‬
‫ﺘﺤﻜﻴﻡ‪ ،‬ﺘﺭﺠﻴﺢ‪ ،‬ﻤﺭﺍﺒﺤﺔ‬
‫ﻤﻭﺍﺯﻨﺔ ﺴﻌﺭ ﺍﻟﺼﺭﻑ‬
‫ﺍﻋﺘﺒﺎﻁﻲ‪ ،‬ﻜﻴﻔﻲ‬
‫ﻴﺘﻭﺴﻁ‪ ،‬ﻴﺤﻜﻡ‪ ،‬ﻴﻔﺼل ﻓﻲ ﻨﺯﺍﻉ‬
‫ﺘﺤﻜﻴﻡ‪ ،‬ﻤﻭﺍﺯﻨﺔ ﺴﻌﺭ ﺍﻟﺼﺭﻑ‬
‫ﻗﺭﺍﺭ ﺍﻟﺘﺤﻜﻴﻡ‬
‫ﻫﻴﺌﺔ ﺍﻟﺘﺤﻜﻴﻡ‬
‫ﺍﻟﻤﺭﺍﺠﺤﺔ ﻓﻲ ﺍﻟﺼﺭﻑ‬
‫ﺍﻟﺤﻜﻡ‪ ،‬ﺍﻟﻭﺴﻴﻁ‬
‫ﻤﺤﻔﻭﻅﺎﺕ‪ ،‬ﻤﻜﺎﻥ ﺤﻔﻅ ﺍﻟﺴﺠﻼﺕ‬
‫ﺃﻤﻴﻥ ﺍﻟﻤﺤﻔﻭﻅﺎﺕ )ﺍﻷﺭﺸﻴﻑ(‬
‫ﻤﻘﻴﺎﺱ ﺴﻁﺢ ﻤﺎﺌﺔ ﻤﺘﺭ ﻤﺭﺒﻊ ﺍﻭ ‪ ١١٩,٦‬ﻴﺎﺭﺩﺓ‬
‫ﻤﺭﺒﻌﺔ‬
‫ﻤﺴﺎﺤﺔ‪ ،‬ﻤﻨﻁﻘﺔ‬
‫ﻤﺠﺎﺩﻟﺔ‪ ،‬ﺤﺠﺔ‪ ،‬ﺨﻼﻑ‬
‫ﻋﻠﻡ ﺍﻟﺤﺴﺎﺏ‬
‫ﺍﻟﻤﺘﻭﺴﻁ ﺍﻟﺤﺴﺎﺒﻲ‬
‫ﻤﺘﻭﺍﻟﻴﺎﺕ ﻋﺩﺩﻴﺔ‬
‫ﺫﺭﺍﻉ‪ ،‬ﻗﻭﺓ‪ ،‬ﻴﺩ ﺍﻟﻜﺭﺴﻲ‬
‫ﻗﻭﺓ ﺴﻠﻁﺔ‬
‫ﺩﺭﺍﻋﺎ ﺒﺫﺭﺍﻉ‬
‫ﻋﻠﻰ ﻤﺩﻯ ﺍﻟﺫﺭﺍﻉ‬
‫ﺍﺴﺎﺱ ﺘﺠﺎﺭﻱ‬
‫ﻁﻔل ﺭﻀﻴﻊ‬
‫ﻴﺘﺤﻔﻅ ﻓﻲ ﻋﻼﻗﺎﺘﻪ ﻤﻌﻪ‬
‫ﺒﺤﺭﺍﺭﺓ‪ ،‬ﺒﺤﻤﺎﺴﺔ‬
‫ﻤﻌﺎﻤﻼﺕ ﻋﻠﻰ ﺍﺴﺎﺱ ﺘﺠﺎﺭﻱ‬
‫‪Arrange‬‬ ‫ﻴﺭﺘﺏ‪ ،‬ﻴﻨﻅﻡ‬
‫‪Arrangement‬‬ ‫ﺘﺴﻭﻴﺔ‪ ،‬ﺘﺭﺘﻴﺏ‪ ،‬ﺍﻟﺘﻨﻅﻴﻡ‬
‫‪Array‬‬ ‫ﻴﻨﻅﻡ ﺍﻭ ﻴﺭﺘﺏ ﻋﻠﻰ ﺸﻜل ﺼﻔﻭﻑ‬
‫‪Arrear‬‬ ‫ﺩﻴﻭﻥ ﺍﺴﺘﺤﻘﺕ ﻭﻟﻡ ﺘﺩﻓﻊ‬
‫‪Arrearage‬‬ ‫ﺘﺨﻠﻑ ﻋﻥ ﺩﻓﻊ ﺩﻴﻥ‬
‫‪Arrears‬‬ ‫ﺒﻘﺎﻴﺎ ﺩﻴﻥ‪ ،‬ﺃﻋﻤﺎل ﻏﻴﺭ ﻤﻨﺠﺯﺓ‬
‫‪• In arrears‬‬ ‫ﻤﺘﺄﺨﺭ‬
‫‪Arrears of interest‬‬ ‫ﺍﻟﻔﻭﺍﺌﺩ ﺍﻟﻤﺘﺄﺨﺭﺓ‬
‫‪Arrears of rent‬‬ ‫ﺍﻻﻴﺠﺎﺭ ﺍﻟﻤﺘﺄﺨﺭ‬
‫‪Arrival‬‬ ‫ﻭﺼﻭل‪ ،‬ﺩﻨﻭ ﻤﻥ‬
‫‪Arrival draft‬‬ ‫ﺴﺤﺏ‪ ،‬ﺤﻭﺍﻟﺔ ﻋﻨﺩ ﺍﻟﻭﺼﻭل‬
‫‪Arsenal‬‬ ‫ﻤﺨﺯﻥ‪ ،‬ﻤﺴﺘﻭﺩﻉ‬
‫‪Arson‬‬ ‫ﺍﺤﺭﺍﻕ ﺍﻟﻤﻤﺘﻠﻜﺎﺕ ﻋﻤﺩﺍ‬
‫‪Article‬‬ ‫ﻤﺎﺩﺓ‪ ،‬ﻤﻘﺎﻟﺔ‪ ،‬ﺒﻨﺩ‪ ،‬ﻓﻘﺭﺓ‬
‫‪• To article an‬‬ ‫ﻴﻘﻴﺩ ﺒﺸﺭﻭﻁ ﻋﻘﺩ‬
‫‪apprentice‬‬
‫‪Articled clerk‬‬ ‫ﻤﺤﺎﺴﺏ ﺘﺤﺕ ﺍﻟﺘﻤﺭﻴﻥ‬
‫‪• To be articled clerk‬‬ ‫ﻤﺤﺎﺴﺏ ﻴﺘﻤﺭﻥ ﻓﻲ ﻤﻜﺘﺏ ﻤﺤﺎﺴﺒﺔ‬
‫‪Articles of association‬‬ ‫ﻨﻅﺎﻡ ﺍﻟﺸﺭﻜﺔ ﺍﻻﺴﺎﺴﻲ‬
‫‪Articles of incorporation‬‬ ‫ﺒﻨﻭﺩ ﺘﺄﺴﻴﺱ ﺍﻟﺸﺭﻜﺔ‬
‫‪Articles of partnership‬‬ ‫ﺒﻨﻭﺩ ﺸﺭﻜﺔ ﺘﻀﺎﻤﻥ‬
‫‪Articulation statement‬‬ ‫ﻜﺸﻑ ﻤﻔﺼل‬
‫‪Artificial accounts‬‬ ‫ﺤﺴﺎﺒﺎﺕ ﻤﻔﺘﻌﻠﺔ‬
‫‪Artificial person‬‬ ‫ﺸﺨﺹ ﺯﺍﺌﻑ‬
‫‪As‬‬
‫‪As‬‬ ‫ﻜﺄﻥ‬
‫•‬ ‫‪As at‬‬ ‫ﻜﻤﺎ ﻓﻲ‬
‫•‬ ‫‪As a rule‬‬ ‫ﻋﻤﻭﻤﺎ‬
‫•‬ ‫‪As far as‬‬ ‫ﺒﻘﺩﺭ ﻤﺎ‬
‫•‬ ‫‪As it is‬‬ ‫ﻓﻲ ﺍﻟﻭﺍﻗﻊ‪ ،‬ﻓﻲ ﺍﻟﺤﻘﻴﻘﺔ‬
‫•‬ ‫‪As it were‬‬ ‫ﺍﺫﺍ ﺠﺎﺯ ﺍﻟﺘﻌﺒﻴﺭ‬
‫•‬ ‫‪As long as‬‬ ‫ﻤﺎ ﺩﺍﻡ‬
‫•‬ ‫‪As of‬‬ ‫ﺍﺒﺘﺩﺍﺀ ﻤﻥ‬
‫•‬ ‫‪As soon as‬‬ ‫ﺤﺎﻟﻤﺎ‬
‫•‬ ‫‪As soon as possible‬‬ ‫ﺒﺎﺴﺭﻉ ﻤﺎ ﻴﻤﻜﻥ‬
‫•‬ ‫‪As regards‬‬ ‫ﻓﻲ ﻤﺎ ﻴﺘﻌﻠﻕ ﺒـ‬
‫•‬ ‫‪As to or for‬‬ ‫ﻓﻲ ﻤﺎ ﻴﺘﻌﻠﻕ ﻟـ‬
 ‫‪• As well‬‬
‫‪• As well as‬‬
‫‪• As yet‬‬
‫‪• So as to‬‬
‫‪As is‬‬
‫‪Ascertain‬‬
‫‪Ascertainable‬‬
‫‪Ask‬‬
‫‪Asking‬‬
‫‪Asocial‬‬
‫‪Assembly‬‬
‫‪Assembly costs‬‬
‫‪Assembly line‬‬
‫‪Assembly sheet‬‬
‫‪Assent‬‬ ‫ﻴﻭﺍﻓﻕ ﻋﻠﻰ‪ ،‬ﻤﻭﺍﻓﻘﺔ‪ ،‬ﺘﺼﺩﻴﻕ ﻋﻠﻰ‬
‫‪Assert‬‬
‫‪Assertion‬‬
‫‪Assess‬‬
‫‪Assessable‬‬
‫‪Assessable income‬‬
‫‪Assessed value‬‬
‫‪Assessment‬‬ ‫ﺘﻘﻴﻴﻡ‪ ،‬ﺘﺨﻤﻴﻥ )ﻻﻏﺭﺍﺽ ﻀﺭﻴﺒﺔ(‬
‫‪Assessment list‬‬
‫‪Assessment of rates‬‬
‫‪Assessment of taxes‬‬
‫‪Assessor‬‬
‫‪Assets‬‬
‫‪• Available assets‬‬
‫‪• Circulating assets‬‬
‫‪• Current assets‬‬
‫‪• Fictitious assets‬‬
‫‪• Fixed assets‬‬
‫‪• Intangible assets‬‬
‫‪• Liquid assets‬‬
‫‪• Other assets‬‬
‫ﺍﻴﻀﺎ‬
‫ﺒﺎﻻﻀﺎﻓﺔ ﺍﻟﻰ‬
‫ﺤﺘﻰ ﺍﻻﻥ‬
‫ﻟﻜﻲ‬
‫ﻋﻠﻰ ﻋﻼﺘﻪ‪ ،‬ﻜﻤﺎ ﻫﻭ‬
‫ﻴﺘﺄﻜﺩ‪ ،‬ﻴﺘﺤﻘﻕ ﻤﻥ‬
‫ﻴﻤﻜﻥ ﺍﻟﺘﺤﻘﻕ ﻤﻨﻪ‪ ،‬ﻴﻁﻠﺏ )ﻤﻨﻪ(‬
‫ﻴﺴﺄل‪ ،‬ﻴﻁﻠﺏ‪ ،‬ﻴﻠﺘﻤﺱ‬
‫ﻴﻁﻠﺏ‪ ،‬ﺍﻟﺴﻌﺭ ﺍﻟﻤﻠﻁﻭﺏ‬
‫ﺍﻨﺎﻨﻲ‪ ،‬ﻻ ﺍﺠﺘﻤﺎﻋﻲ‬
‫ﻤﺠﻠﺱ‪ ،‬ﺍﺠﺘﻤﺎﻉ )ﺠﻤﻌﻴﺔ(‬
‫ﻤﺠﻤﻭﻋﺔ ﺍﺠﺯﺍﺀ ﺁﻟﺔ‬
‫ﺘﻜﺎﻟﻴﻑ ﺍﻟﺘﺠﻤﻴﻊ‬
‫ﺨﻁ ﺍﻟﺘﺠﻤﻴﻊ )ﺍﻭ ﻨﻅﺎﻡ(‬
‫)ﺘﺠﻤﻴﻊ ﺍﻻﺩﻭﺍﺕ ﻭﺍﻵﻻﺕ(‬
‫ﺒﻴﺎﻥ ﺘﺠﻤﻴﻊ‬
‫ﻴﺅﻜﺩ‪ ،‬ﺠﺯﻡ‬
‫ﺍﺜﺒﺎﺕ‪ ،‬ﺠﺯﻡ‪ ،‬ﺘﻭﻜﻴﺩ‬
‫ﻴﺤﺩﺩ ﻨﺴﺒﺔ ﻀﺭﻴﺒﺔ‬
‫ﺨﺎﻀﻊ ﻟﻠﻀﺭﻴﺒﺔ‬
‫ﺍﻴﺭﺍﺩ ﺨﺎﻀﻊ ﻟﻠﻀﺭﻴﺒﺔ‬
‫ﺍﻟﻘﻴﻤﺔ ﺍﻟﻤﻘﺩﺭﺓ‬
‫ﻗﺎﺌﻤﺔ ﺍﻟﻤﻭﺍﺩ ﺍﻟﺨﺎﻀﻌﺔ ﻟﻠﻀﺭﻴﺒﺔ‬
‫ﺘﻘﺩﻴﺭ ﺍﻻﺴﻌﺎﺭ‬
‫ﺘﻘﺩﻴﺭ ﺍﻟﻀﺭﺍﺌﺏ‬
‫ﻤﺨﻤﻥ ﺍﻟﻀﺭﺍﺌﺏ‬
‫ﻤﻭﺠﻭﺩﺍ‪ ،‬ﺍﺼﻭل‪ ،‬ﻤﻤﺘﻠﻜﺎﺕ‬
‫ﻤﻭﺠﻭﺩﺍﺕ ﺘﺤﺕ ﺍﻟﻴﺩ‬
‫ﻤﻭﺠﻭﺩﺍﺕ ﻤﺘﺩﺍﻭﻟﺔ‬
‫ﻤﻭﺠﻭﺩﺍﺕ ﻤﺘﺩﺍﻭﻟﺔ‬
‫ﻤﻭﺠﻭﺩﺍﺕ ﻭﻫﻤﻴﺔ‬
‫ﻤﻭﺠﻭﺩﺍﺕ ﺜﺎﺒﺘﺔ‬
‫ﻤﻭﺠﻭﺩﺍﺕ ﻤﻌﻨﻭﻴﺔ‬
‫ﻤﻭﺠﻭﺩﺍﺕ ﺴﺎﺌﻠﺔ )ﺴﻴﻭﻟﺔ(‬
‫ﻤﻭﺠﻭﺩﺍﺕ ﺍﺨﺭﻯ‬
 ‫‪• Real assets‬‬ ‫ﻤﻭﺠﻭﺩﺍﺕ ﻋﻘﺎﺭﻴﺔ‬
‫‪• Realizable assets‬‬ ‫ﻤﻭﺠﻭﺩﺍﺕ ﻗﺎﺒﻠﺔ ﻟﻼﺴﺘﺒﺩﺍل‬
‫‪• Tangible assets‬‬ ‫ﻤﻭﺠﻭﺩﺍﺕ ﻤﻠﻤﻭﺴﺔ‬
‫‪Assign‬‬ ‫ﻴﺘﺨﻠﻰ ﻋﻥ ﻤﻤﺘﻠﻜﺎﺕ‬
‫ﻴﻨﻘل ﻤﻤﺘﻠﻜﺎﺕ ﺍﻟﻰ ﺸﺨﺹ‬
‫‪Assignable‬‬ ‫ﻗﺎﺒل ﻟﻠﺘﺤﻭﻴل‪ ،‬ﻤﻤﻜﻥ ﺍﻟﺘﺨﻠﻲ ﻋﻨﻪ‬
‫‪Assignation‬‬ ‫ﺘﺨﺼﻴﺹ‪ ،‬ﺘﻌﻴﻴﻥ ﻤﻭﻋﺩ ﻟﻘﺎﺀ‬
‫‪Assigned account‬‬ ‫ﺍﻟﺤﺴﺎﺏ ﺍﻟﻤﺤﻭل )ﻤﻘﺎﺒل ﻗﺭﺽ(‬
‫‪Assignee‬‬ ‫ﻤﺘﻨﺎﺯل ﺍﻟﻬﻲ‪ ،‬ﺍﻟﻤﻌﻬﻭﺩ ﺍﻟﻴﻪ ﺒﻭﺍﺠﺏ ﻤﻨﺎ‬
‫‪Assignment‬‬ ‫ﺘﺤﻭﻴل ﺍﻭ ﺘﺨل ﻋﻥ )ﻤﻠﻜﻴﺔ(‬
‫‪• Deed of assignment‬‬ ‫ﻋﻘﺩ ﺘﻨﺎﺯل‬
‫‪Assignment of lease‬‬ ‫ﺘﻨﺎﺯل ﻋﻥ ﻋﻘﺩ ﺍﻴﺠﺎﺭ‬
‫)‪Assignor (er‬‬ ‫ﻤﺘﻨﺎﺯل ﻟﺸﺨﺹ ﺁﺨﺭ‬
‫‪Assist‬‬ ‫ﻴﺴﺎﻋﺩ‪ ،‬ﻴﻌﺎﻭﻥ‬
‫‪Associate‬‬ ‫ﺸﺭﻴﻙ‪ ،‬ﻋﻀﻭ‬
‫‪Associated company‬‬ ‫ﺸﺭﻜﺔ ﻤﺭﺘﺒﻁﺔ ﺒﺄﺨﺭﻯ‬
‫‪Association‬‬ ‫ﺠﻤﻌﻴﺔ‪ ،‬ﺍﺘﺤﺎﺩ‪ ،‬ﺭﺍﺒﻁﺔ‬
‫‪• Deed of association‬‬ ‫ﻋﻘﺩ ﺘﺄﺴﻴﺱ ﺸﺭﻜﺔ‬
‫‪Assume‬‬ ‫ﻴﻔﺘﺭﺽ‪ ،‬ﺍﺨﺫ ﻋﻠﻰ ﻋﺎﺘﻘﻪ‬
‫‪Assumed‬‬ ‫ﻤﺯﻋﻭﻡ‪ ،‬ﻤﻔﺭﻭﺽ‬
‫‪Assumed liability‬‬ ‫ﻤﻁﻠﻭﺒﺎﺕ ﻤﻔﺘﺭﻀﺔ‬
‫‪Assumption of risk‬‬ ‫ﺘﺤﻤل ﻤﺴﺅﻭﻟﻴﺔ ﺍﻟﻤﺨﺎﻁﺭﺓ‬
‫‪Assurance‬‬ ‫ﺘﺄﻤﻴﻥ ﻋﻠﻰ ﺍﻟﺤﻴﺎﺓ‪ ،‬ﻋﻬﺩ‪ ،‬ﺘﻭﻜﻴﺩ‬
‫‪• Joint assurance‬‬ ‫ﺘﺄﻤﻴﻥ ﻤﺸﺘﺭﻙ‬
‫‪Assure‬‬ ‫ﻴﺅﻜﺩ‪ ،‬ﻴﺜﺒﺕ‪ ،‬ﻴﺩﻋﻡ‬
‫‪Asylum‬‬ ‫ﺍﻟﺤﺭﻡ‪ ،‬ﻤﻜﺎﻥ ﺍﻟﻤﻘﺩﺱ‪ ،‬ﻤﺄﻭﻯ‬
‫‪At‬‬
‫‪At‬‬ ‫ﻋﻨﺩ‪ ،‬ﻓﻲ‬
‫‪At a specified price‬‬ ‫ﺒﺴﻌﺭ ﻤﺤﺩﺩ‬
‫‪At best‬‬ ‫ﺒﺎﻷﺤﺴﻥ )ﻜﻠﻤﺔ ﻤﺴﺘﻌﻤﻠﺔ ﻓﻲ ﺍﻟﺒﻭﺭﺼﺔ(‬
‫‪At call‬‬ ‫ﻋﻨﺩ ﺍﻟﻁﻠﺏ‬
‫‪At last‬‬ ‫ﺃﺨﻴﺭﺍ‬
‫‪At par‬‬ ‫ﺒﺴﻌﺭ ﺍﻻﺼﺩﺍﺭ‬
‫‪At part‬‬ ‫ﺠﺯﺌﻴﺎ‬
‫‪At sight‬‬ ‫ﻋﻨﺩ ﺍﻻﻁﻼﻉ‬
‫‪At that‬‬ ‫ﺒﺎﻻﻀﺎﻓﺔ ﺍﻟﻰ ﺫﻟﻙ‬
‫‪Attach‬‬ ‫ﻴﻠﺤﻕ‪ ،‬ﻴﺭﺒﻁ‬
‫‪Attaché‬‬ ‫ﻤﻠﺤﻕ‬
‫‪Attachment‬‬ ‫ﺤﺠﺯ ﺍﺤﺘﻴﺎﻁﻲ‪ ،‬ﻤﺼﺎﺩﺭﺓ‪ ،‬ﺘﻭﻗﻴﻑ‬
‫ﺤﺠﺯ ﻤﻤﺘﻠﻜﺎﺕ ﺍﻟﻤﺩﻋﻰ ﻋﻠﻴﻪ ﻗﺒل ﺍﺴﺘﺼﺩﺍﺭ ﺍﻟﺤﻜﻡ‬
‫ﻀﺩﻩ‬
‫‪Attachment against a‬‬ ‫ﺤﺠﺯ ﻤﺎ ﻟﻠﻤﺩﻴﻥ ﻟﺩﻯ ﺍﻟﻐﻴﺭ‬
‫‪third party‬‬
‫‪Attendance‬‬ ‫ﺨﺩﻤﺔ‪ ،‬ﺤﻀﻭﺭ ﺍﺠﺘﻤﺎﻉ ﺍﻭ ﺠﻠﺴﺔ‬
‫‪Attendance fees‬‬ ‫ﺍﺠﻭﺭ ﺤﻀﻭﺭ‬
‫‪Attorney‬‬ ‫ﻤﺤﺎﻡ‪ ،‬ﻭﻜﻴل‬
‫‪• Power of attorney‬‬ ‫ﻭﻜﺎﻟﺔ ﺭﺴﻤﻴﺔ‬
‫‪Attorney general‬‬ ‫ﺍﻟﻤﺩﻋﻲ ﺍﻟﻌﺎﻡ‬
‫‪Au‬‬
‫‪Auction‬‬ ‫ﻤﺯﺍﺩ ﻋﻠﻨﻲ )ﺒﻴﻊ ﺒﺎﻟﻤﺯﺍﺩ(‬
‫‪Auction fees‬‬ ‫ﺭﺴﻭﻡ ﺍﻟﺩﻻﻟﻴﺔ‬
‫‪Auction sales‬‬ ‫ﺒﻴﻊ ﺒﺎﻟﻤﺯﺍﺩ ﺍﻟﻌﻠﻨﻲ‬
‫‪Auctioneer‬‬ ‫ﺩﻻل ﺭﺴﻤﻲ‪ ،‬ﺍﻟﺒﺎﺌﻊ ﺒﺎﻟﺯﺍﺩ ﺍﻟﻌﻠﻨﻲ‬
‫‪Audit‬‬ ‫ﺘﺩﻗﻴﻕ ﺍﻭ ﻓﺤﺹ ﺭﺴﻤﻲ ﻟﻠﺤﺴﺎﺒﺎﺕ‬
‫‪• Annual audit‬‬ ‫ﺍﻟﺘﺩﻗﻴﻕ ﺍﻟﺴﻨﻭﻱ‬
‫‪• Complete audit‬‬ ‫ﺘﺩﻗﻴﻕ ﺸﺎﻤل‬
‫‪• Continuous audit‬‬ ‫ﺘﺩﻗﻴﻕ ﻤﺴﺘﻤﺭ‬
‫‪• Final audit‬‬ ‫ﺘﺩﻗﻴﻕ ﻨﻬﺎﺌﻲ‬
‫‪• Interim audit‬‬ ‫ﺘﺩﻗﻴﻕ ﻤﺭﺤﻠﻲ‬
‫‪• Internal audit‬‬ ‫ﺘﺩﻗﻴﻕ ﺩﺍﺨﻠﻲ‬
‫‪• Partial audit‬‬ ‫ﺘﺩﻗﻴﻕ ﺠﺯﺌﻲ‬
‫‪• Periodic audit‬‬ ‫ﺘﺩﻗﻴﻕ ﺩﻭﺭﻱ‬
‫‪Audit adjustment‬‬ ‫ﺘﻌﺩﻴﻼﺕ ﺍﻟﺘﺩﻗﻴﻕ‬
‫‪Audit certificate‬‬ ‫ﺸﻬﺎﺩﺓ ﺍﻟﺘﺩﻗﻴﻕ‬
‫‪Audit office‬‬ ‫ﻤﻜﺘﺏ ﻤﺩﻗﻕ ﺍﻟﺤﺴﺎﺒﺎﺕ‬
‫‪Audit period‬‬ ‫ﻤﺩﺓ ﺍﻟﺘﺩﻗﻴﻕ‬
‫‪Audit programme‬‬ ‫ﺒﺭﻨﺎﻤﺞ ﺍﻟﺘﺩﻗﻴﻕ‬
‫‪Audit standards‬‬ ‫ﻗﻭﺍﻋﺩ ﺍﻟﺘﺩﻗﻴﻕ‬
‫‪Audit year‬‬ ‫ﺴﻨﺔ ﺍﻟﺘﺩﻗﻴﻕ‬
‫‪Auditing‬‬ ‫ﻓﺤﺹ ﺍﻟﺤﺴﺎﺒﺎﺕ‬
‫‪Auditing of accounts‬‬ ‫ﺘﺩﻗﻴﻕ ﺍﻟﺤﺴﺎﺒﺎﺕ‬
‫‪Auditor‬‬ ‫ﻤﺩﻗﻕ ﺍﻟﺤﺴﺎﺒﺎﺕ‬
‫‪• General auditor‬‬ ‫ﻤﺩﻗﻕ ﻋﺎﻡ‬
‫‪• Internal auditor‬‬ ‫ﻤﺩﻗﻕ ﺩﺍﺨﻠﻲ‬
 ‫‪• Report of auditor‬‬ ‫ﺘﻘﺭﻴﺭ ﺍﻟﻤﺩﻗﻕ‬
‫‪Augment‬‬ ‫ﻴﺯﺩﺍﺩ‪ ،‬ﺯﻴﺎﺩﺓ‬
‫‪Augmentation‬‬ ‫ﺯﻴﺎﺩﺓ‪ ،‬ﺍﺯﺩﻴﺎﺩ‬
‫‪Authentic‬‬ ‫ﻤﻭﺜﻭﻕ ﺒﻪ‪ ،‬ﺠﺩﻴﺭ ﺒﺎﻟﺘﺼﺩﻴﻕ‬
‫‪Authenticated‬‬ ‫ﻤﺼﺩﻕ ﻋﻠﻴﻪ‬
‫‪Authentication‬‬ ‫ﻤﺼﺎﺩﻗﺔ‬
‫‪Authenticity‬‬ ‫ﻤﻭﺜﻭﻗﺎ ﺒﻪ‪ ،‬ﺍﻟﻤﻭﺜﻭﻗﻴﺔ‬
‫‪Authorize‬‬ ‫ﻴﺨﻭل‪ ،‬ﻴﺠﻴﺯ‬
‫‪Authorization‬‬ ‫ﺘﺨﻭﻴل‪ ،‬ﺘﻔﻭﻴﺽ‬
‫‪• Absolute‬‬ ‫ﺘﻔﻭﻴﺽ ﻤﻁﻠﻕ‬
‫‪authorization‬‬
‫‪Authorized‬‬ ‫ﻤﻔﻭﺽ‪ ،‬ﻤﺠﺎﺯ‪ ،‬ﻤﺨﻭل‬
‫‪Authorized capital‬‬ ‫ﺍﻟﺭﺃﺴﻤﺎل ﺍﻟﻤﺼﺭﺡ ﺒﻪ‬
‫‪Authority‬‬ ‫ﺍﻟﺴﻠﻁﺔ‬
‫‪Automatic machine‬‬ ‫ﺁﻟﺔ ﺘﻌﻤل ﺘﻠﻘﺎﺌﻴﺎ‬
‫‪Automatic reinstatement‬‬ ‫ﺍﻋﺎﺩﺓ ﺍﻟﻤﻔﻌﻭل ﺍﻟﺘﻠﻘﺎﺌﻲ ﻟﻭﺜﻴﻘﺔ ﺍﻟﺘﺄﻤﻴﻥ‬
‫‪Automation‬‬ ‫ﺁﻟﺔ ﺫﺍﺘﻴﺔ ﺍﻟﺤﺭﻜﺔ‬
‫‪Auxiliary activities‬‬ ‫ﻋﻤﻠﻴﺎﺕ ﻓﺭﻋﻴﺔ‬
‫‪Auxiliary equipment‬‬ ‫ﻤﻌﺩﺍﺕ ﺍﻀﺎﻓﻴﺔ‬
‫‪Auxiliary service‬‬ ‫ﺨﺩﻤﺎﺕ ﻓﺭﻋﻴﺔ‬
‫‪Av‬‬
‫‪Avail‬‬ ‫ﻨﻔﻊ‪ ،‬ﻴﺴﺘﻔﻴﺩ‪ ،‬ﻴﻔﻴﺩ‬
‫‪Availability‬‬ ‫ﻭﺠﻭﺩ‪ ،‬ﺍﻤﻜﺎﻨﻴﺔ ﺍﻻﺴﺘﻔﺎﺩﺓ‬
‫‪Availability date‬‬ ‫ﺘﺎﺭﻴﺦ ﺍﻟﺴﺤﺏ ﺍﻟﻤﺘﻭﻗﻊ‬
‫‪Available‬‬ ‫ﻤﺘﻭﻓﺭ‪ ،‬ﻤﻭﺠﻭﺩ‪ ،‬ﻓﻲ ﺍﻟﻤﺘﻨﺎﻭل‬
‫‪Available assets‬‬ ‫ﻤﻭﺠﻭﺩﺍﺕ ﺘﺤﺕ ﺍﻟﻴﺩ‬
‫‪Available balance‬‬ ‫ﺍﻟﺭﺼﻴﺩ ﺍﻟﺤﺎﻀﺭ‬
‫‪Available cash‬‬ ‫ﺍﻟﻨﻘﺩ ﺍﻟﻤﻭﺠﻭﺩ‬
‫‪Aval‬‬ ‫ﻜﻔﺎﻟﺔ ﺍﻀﺎﻓﻴﺔ‬
‫‪Average‬‬ ‫ﺍﻟﻤﺘﻭﺴﻁ‪ ،‬ﺍﻟﻤﻌﺩل‬
‫‪• Above average‬‬ ‫ﻓﻭﻕ ﺍﻟﻤﺘﻭﺴﻁ‬
‫‪• Below average‬‬ ‫ﺩﻭﻥ ﺍﻟﻤﺘﻭﺴﻁ‬
‫‪Average clause‬‬ ‫ﺸﺭﻁ ﺍﻟﻤﻌﺩل ﻓﻲ ﻋﻘﻭﺩ ﺍﻟﺘﺄﻤﻴﻥ‬
‫‪Average deviation‬‬ ‫ﻤﺘﻭﺴﻁ ﺍﻻﻨﺤﺭﺍﻑ‬
‫‪Average due date‬‬ ‫ﻤﺘﻭﺴﻁ ﺘﺎﺭﻴﺦ ﺍﻻﺴﺘﺤﻘﺎﻕ‬
‫‪Average life‬‬ ‫ﺍﻟﻌﻤﺭ ﺍﻟﻤﺘﻭﺴﻁ‬
‫‪Average outgoing quality‬‬ ‫ﻤﻌﺩل ﻨﻭﻋﻴﺔ ﺍﻟﻤﺼﺭﻭﻑ‬
‫‪Average price‬‬ ‫ﻤﻌﺩل ﺍﻟﺴﻌﺭ‬
‫‪Average purchase price‬‬ ‫ﻤﻌﺩل ﺴﻌﺭ ﺍﻟﺸﺭﺍﺀ‬
‫‪Average sample number‬‬ ‫ﻤﺘﻭﺴﻁ ﺭﻗﻡ ﺍﻟﻌﻴﻨﺔ‬
‫‪Average term of credit‬‬ ‫ﻤﺘﻭﺴﻁ ﻓﺘﺭﺓ ﻟﻠﺩﻓﻊ‬
‫‪Avoidance of tax‬‬ ‫ﺘﻬﺭﺏ ﻤﻥ ﺍﻟﻀﺭﻴﺒﺔ‬
‫‪Award‬‬ ‫ﻤﻜﺎﻓﺄﺓ‪ ،‬ﺠﺎﺌﺯﺓ‪ ،‬ﺤﻜﻡ )ﺼﺎﺩﺭ ﻋﻥ ﻤﺤﻜﻤﻴﻥ(‬
‫‪Ax‬‬
‫‪Axiom‬‬ ‫ﻁﻘﻴﻘﺔ ﻤﻘﺭﺭﺓ‪ ،‬ﺒﺩﻴﻬﻴﺔ‬
 ‫‪B‬‬
‫‪Ba‬‬
‫‪Back‬‬ ‫ﻤﺅﺨﺭ ﺠﺴﻡ ﺍﻻﻨﺴﺎﻥ ﺍﻭ ﻴﻅﻬﺭ ﺍﻟﺸﻴﻙ ﺒﺎﻟﻘﺒﻭل‪ ،‬ﻅﻬﺭ‬
‫•‬ ‫‪Behind one’s back‬‬ ‫ﺒﻐﻴﺭ ﻋﻠﻤﻪ‬
‫•‬ ‫‪To back down‬‬ ‫ﻴﺘﻨﺎﺯل ﻋﻥ ﻤﻁﻠﺏ‬
‫•‬ ‫‪To back out‬‬ ‫ﻴﻨﻜل ﺒﻭﻋﺩﻩ‬
‫•‬ ‫‪To be on one’s‬‬ ‫ﻴﻜﻭﻥ ﻁﺭﻴﺢ ﺍﻟﻔﺭﺍﺵ‬
‫‪back‬‬
‫‪Back-bond‬‬ ‫ﺴﻨﺩ ﺘﻔﻭﻴﺽ‬
‫‪Back a bill‬‬ ‫ﻴﻅﻬﺭ ﻜﻤﺒﻴﺎﻟﺔ‬
‫‪Back door financing‬‬ ‫ﺘﻤﻭﻴل ﺒﻁﺭﻕ ﻏﻴﺭ ﺍﻋﺘﻴﺎﺩﻴﺔ‬
‫‪Back interest‬‬ ‫ﺒﻘﺎﻴﺎ ﻓﺎﺌﺩﺓ‬
‫‪Back order‬‬ ‫ﻁﻠﺒﻴﺔ ﻤﺘﺨﻠﻔﺔ‬
‫‪Back-to-back credit‬‬ ‫ﺍﻋﺘﻤﺎﺩ ﻤﺴﺘﻨﺩ ﻤﻘﺎﺒل ﺍﻋﺘﻤﺎﺩ ﻤﺼﺭﻓﻲ‬
‫‪Backwardation‬‬ ‫ﺩﻻﻟﻴﺔ ﻟﻤﻘﺭﺽ ﺍﻻﻭﺭﺍﻕ ﺍﻟﻤﺎﻟﻴﺔ‬
‫‪Bad‬‬ ‫ﺭﺩﻱﺀ‪ ،‬ﺴﻲﺀ‬
‫‪Bad debt‬‬ ‫ﺩﻴﻭﻥ ﻤﻌﺩﻭﻤﺔ‬
‫‪Bad money‬‬ ‫ﻋﻤﻠﺔ ﺯﺍﺌﻔﺔ‬
‫‪Bail‬‬ ‫ﻜﻔﺎﻟﺔ‬
‫‪• Out on bail‬‬ ‫ﻤﻁﻠﻕ ﺍﻟﺴﺭﺍﺡ ﺒﻜﻔﺎﻟﺔ‬
‫‪• To bail a person‬‬ ‫ﻴﻜﻔل ﻤﻭﻗﻭﻓﺎ ﺒﻐﻴﺔ ﺍﻁﻼﻕ ﺴﺭﺍﺤﻪ ﻤﺅﻗﺘﺎ‬
‫‪out‬‬
‫‪• To go bail for a‬‬ ‫ﻴﻜﻔل ﻤﻭﻗﻭﻓﺎ‬
‫‪person‬‬
‫‪• To surrender to‬‬ ‫ﻴﻤﺜل ﺍﻤﺎﻡ ﺍﻟﻤﺤﺎﻜﻡ ﺒﻌﺩ ﺍﻁﻼﻕ ﺴﺭﺍﺤﻪ ﺒﻜﻔﺎﻟﺔ‬
‫‪one’s bail‬‬
‫‪Bail bond‬‬ ‫ﺼﻙ ﺍﻟﻜﻔﺎﻟﺔ‬
‫‪Bailee‬‬ ‫ﺍﻟﻤﻭﺩﻉ ﻟﺩﻴﻪ‬
‫‪Bailment‬‬ ‫ﺍﻴﺩﺍﻉ ﺒﻀﺎﻋﺔ‪ ،‬ﺍﻁﻼﻕ ﺴﺭﺍﺡ ﺒﻜﻔﺎﻟﺔ‬
‫‪Bailer‬‬ ‫ﺍﻟﻤﻭﺩﻉ‪ ،‬ﻤﻥ ﻴﻭﺩﻉ ﺒﻀﺎﻋﺔ ﻋﻨﺩ ﺸﺨﺹ‬
‫‪Balance‬‬ ‫ﺭﺼﻴﺩ ﺍﻟﺤﺴﺎﺏ‪ ،‬ﺭﺼﻴﺩ‬
‫‪• In balance‬‬ ‫ﻤﺘﻭﺍﺯﻥ‬
‫‪• Out of balance‬‬ ‫ﻏﻴﺭ ﻤﺘﻭﺍﺯﻥ‬
‫‪• Trial balance‬‬ ‫ﻤﻴﺯﺍﻥ ﺍﻟﻤﺭﺍﺠﻌﺔ‬
‫‪Balance brought forward‬‬ ‫ﺭﺼﻴﺩ ﻤﻨﻘﻭل‬
Balance carried forward ‫ﺭﺼﻴﺩ ﻤﺭﺤل‬
Balance of account ‫ﺭﺼﻴﺩ ﺍﻟﺤﺴﺎﺏ‬
Balance of payment ‫ﻤﻴﺯﺍﻥ ﺍﻟﻤﺩﻓﻭﻋﺎﺕ‬
• Deficit balance ‫ﺍﻟﻌﺠﺯ ﻓﻲ ﻤﻴﺯﺍﻥ ﺍﻟﻤﺩﻓﻭﻋﺎﺕ‬
• Unfavourable ‫ﻴﻤﺯﺍﻥ ﻤﺩﻓﻭﻋﺎﺕ ﻋﻜﺴﻲ‬
balance
Balance of trade ‫ﺍﻟﻤﻴﺯﺍﻥ ﺍﻟﺘﺠﺎﺭﻱ‬
• Adverse balance ‫ﻤﻴﺯﺍﻥ ﺘﺠﺎﺭﻱ ﻋﺎﺠﺯ‬
Balance sheet ‫ﺍﻟﻤﻴﺯﺍﻨﻴﺔ ﺍﻟﻌﻤﻭﻤﻴﺔ‬
• Aggregate balance ‫ﺍﻟﻤﻴﺯﺍﻨﻴﺔ ﺍﻻﺠﻤﺎﻟﻴﺔ‬
Balance sheet as at ‫ﺍﻟﻤﻴﺯﺍﻨﻴﺔ ﺍﻟﻌﻤﻭﻤﻴﺔ ﻜﻤﺎ ﻓﻲ‬
Balance sheet audit ‫ﺘﺩﻗﻴﻕ ﺍﻟﻤﻴﺯﺍﻨﻴﺔ ﺍﻟﻌﻤﻭﻤﻴﺔ‬
Balance sheet items ‫ﺒﻨﻭﺩ ﺍﻟﻤﻴﺯﺍﻨﻴﺔ ﺍﻟﻌﻤﻭﻤﻴﺔ‬
Balancing ‫ﺘﺭﺼﻴﺩ‬
Ballot ‫ﺍﻗﺘﺭﺍﻉ ﺴﺭﻱ‬
Ballot box ‫ﺼﻨﺩﻭﻕ ﺍﻻﻗﺘﺭﺍﻉ‬
Bank ‫ﻤﺼﺭﻑ‬
• Central bank ‫ﺍﻟﻤﺼﺭﻑ ﺍﻟﻤﺭﻜﺯﻱ‬
Bank account ‫ﺤﺴﺎﺏ ﻤﺼﺭﻓﻲ‬
Bank acceptance ‫ﻗﺒﻭل ﻤﺼﺭﻓﻲ‬
Bank bill ‫ﺴﻨﺩ ﻤﺼﺭﻓﻲ‬
Bank charges ‫ﺭﺴﻭﻡ ﻤﺼﺭﻓﻴﺔ‬
Bank charter ‫ﻋﻘﺩ ﺘﺄﺴﻴﺱ ﺍﻟﻤﺼﺭﻑ‬
Bank clearing ‫ﻤﻘﺎﺼﺔ ﺒﻴﻥ ﻤﺼﺭﻑ ﻭﺁﺨﺭ‬
Bank commission ‫ﻋﻤﻭﻟﺔ ﺍﻟﻤﺼﺭﻑ‬
Bank credit ‫ﺍﻋﺘﻤﺎﺩ ﻤﺼﺭﻓﻲ‬
Bank discount ‫ﺨﺼﻡ ﻤﺼﺭﻓﻲ‬
Bank draft ‫ﺤﻭﺍﻟﺔ ﻤﺼﺭﻓﻴﺔ‬
Bank guarantee ‫ﻜﻔﺎﻟﺔ ﻤﺼﺭﻓﻴﺔ‬
Bank mortgage ‫ﺭﻫﻥ ﻤﺼﺭﻓﻲ‬
Bank notes ‫ﻭﺭﻗﺔ ﻨﻘﺩﻴﺔ‬
Bank of issue ‫ﻤﺼﺭﻑ ﺍﻻﺼﺩﺍﺭ‬
Bank overdraft ‫ ﺘﺴﻬﻴﻼﺕ ﻤﺼﺭﻓﻴﺔ‬،‫ﺤﺴﺎﺏ ﻤﻜﺸﻭﻑ‬
Bank rate of discount ‫ﻤﻌﺩل ﺍﻟﺨﺼﻡ‬
Bank reconciliation ‫ﺘﺴﻭﻴﺔ ﺤﺴﺎﺏ ﺍﻟﻤﺼﺭﻑ‬
Bank return ‫ﺒﻴﺎﻥ ﻭﻀﻊ ﺍﻟﻤﺼﺭﻑ‬
Bank statement ‫ﻜﺸﻑ ﺤﺴﺎﺏ ﻤﺼﺭﻓﻲ‬
‫‪Bank stock‬‬
‫‪Bank transfer‬‬
‫‪Bankable paper‬‬
‫‪Banker‬‬
‫‪Banker’s acceptance‬‬
‫‪Banker’s discount‬‬
‫‪Banker’s draft‬‬
‫‪Banker’s lien‬‬ ‫ﻜﻔﺎﻟﺔ ﻤﺼﺭﻑ ﻋﻠﻰ ﻤﻤﺘﻠﻜﺎﺕ ﺸﺨﺹ‬
‫‪Banking‬‬
‫‪Bankrupt‬‬
‫‪Bankruptcy‬‬
‫‪• Act of bankruptcy‬‬
‫‪• Court of‬‬
‫‪bankruptcy‬‬
‫‪• Fraudulent‬‬
‫‪bankruptcy‬‬
‫‪• General bankruptcy‬‬
‫‪Bankruptcy by default‬‬
‫‪Bankruptcy by fraud‬‬
‫‪Bankruptcy petition‬‬
‫‪Bargain‬‬
‫‪• Collective‬‬
‫)‪bargain(ing‬‬
‫‪Barter‬‬
‫‪Bartering‬‬
‫‪Base‬‬
‫‪Base period‬‬
‫‪Base stock method‬‬
‫‪Basic budget‬‬
‫‪Basic cost‬‬
‫‪Basic pay‬‬
‫‪Basic point‬‬
‫‪Basic point system‬‬
‫‪Basic price‬‬
‫‪Basic standard cost‬‬
‫‪Basis‬‬
‫‪Basis classification‬‬
‫ﺃﺴﻬﻡ ﻤﺼﺭﻓﻴﺔ‬
‫ﺘﺤﻭﻴل ﻤﺼﺭﻓﻲ‬
‫ﺃﻭﺭﺍﻕ ﻤﻘﺒﻭﻟﺔ‬
‫ﺼﺎﺤﺏ ﻤﺼﺭﻑ‬
‫ﺍﻋﺘﻤﺎﺩ ﻤﺼﺭﻓﻲ )ﻗﺒﻭل(‬
‫ﺍﻟﺤﺴﻡ ﻤﺼﺭﻓﻲ )ﻓﻲ ﺍﻟﺨﺎﺭﺝ(‬
‫ﺤﻭﺍﻟﺔ ﻤﺼﺭﻓﻴﺔ‬
‫ﺍﻋﻤﺎل ﻤﺼﺭﻓﻴﺔ‪ ،‬ﺼﻴﺭﻓﺔ‬
‫ﻤﻔﻠﺱ‪ ،‬ﺍﻟﻌﺎﺠﺯ ﻋﻥ ﺩﻓﻊ ﺩﻴﻭﻨﻪ‬
‫ﺍﻓﻼﺱ‬
‫ﻋﻤل ﻤﻭﺠﺏ ﻟﻠﺘﻔﻠﻴﺱ‬
‫ﻤﺤﻜﻤﺔ ﺍﻻﻓﻼﺱ‬
‫ﺍﻓﻼﺱ ﺍﺤﺘﻴﺎﻟﻲ‬
‫ﺍﻓﻼﺱ ﻋﻤﻭﻤﻲ‬
‫ﺘﻔﻠﻴﺱ ﺒﺎﻟﺘﻘﺼﻴﺭ‬
‫ﺍﻓﻼﺱ ﻤﻔﺘﻌل‬
‫ﻁﻠﺏ ﺍﺸﻬﺎﺭ ﺍﻓﻼﺱ‬
‫ﻤﺴﺎﻭﻤﺔ‪ ،‬ﺍﺘﻔﺎﻕ ﻋﻠﻰ‬
‫ﺍﻟﻤﺴﺎﻭﻤﺔ ﺍﻟﺠﻤﺎﻋﻴﺔ‬
‫ﻤﻘﺎﻴﻀﺔ‪ ،‬ﻤﺒﺎﺩﻟﺔ‬
‫ﺍﻟﺘﺠﺎﺭﺓ ﺒﺎﻟﻤﻘﺎﻴﻀﺔ‬
‫ﺃﺴﺎﺱ‪ ،‬ﻗﺎﻋﺩﺓ‪ ،‬ﺍﺴﻔل ﺍﻟﺸﻲﺀ‬
‫ﻓﺘﺭﺓ ﻗﻴﺎﺴﻴﺔ‬
‫ﻁﺭﻴﻘﺔ ﺍﻟﻤﺨﺯﻥ ﺍﻟﺜﺎﺒﺕ‬
‫ﺍﻟﻤﻭﺍﺯﻨﺔ ﺍﻻﺴﺎﺴﻴﺔ‬
‫ﺍﻟﻜﻠﻔﺔ ﺍﻻﺴﺎﺴﻴﺔ‬
‫ﺍﻻﺠﺭ ﺍﻻﺴﺎﺴﻲ‬
‫ﺍﻟﻨﻘﻁﺔ ﺍﻻﺴﺎﺴﻴﺔ‬
‫ﻨﻅﺎﻡ ﺍﻟﺘﺴﻌﻴﺭ ﺍﻻﺴﺎﺴﻲ‬
‫ﺍﻟﺴﻌﺭ ﺍﻻﺴﺎﺴﻲ‬
‫ﺍﻟﻜﻠﻔﺔ ﺍﻟﻤﻌﻴﺎﺭﻴﺔ‬
‫ﻋﻨﺼﺭ ﺍﺴﺎﺴﻲ‪ ،‬ﺍﺴﺎﺱ‬
‫ﺍﺴﺎﺱ ﺍﻟﺘﺼﻨﻴﻑ‬
‫‪Basis of comparison‬‬ ‫ﺍﺴﺎﺱ ﺍﻟﻤﻘﺎﺭﻨﺔ‬
‫‪Basket purchase‬‬ ‫ﺸﺭﺍﺀ ﺍﺠﻤﺎﻟﻲ‬
‫‪Batch‬‬ ‫ﺍﻟﺩﻓﻌﺔ‪ ،‬ﻜﻤﻴﺔ‪ ،‬ﻤﺠﻤﻭﻋﺔ‬
‫‪Batch cost unit‬‬ ‫ﺍﺤﺘﺴﺎﺏ ﻜﻠﻔﺔ ﺍﻟﻤﺠﻤﻭﻋﺔ‬
‫‪Batch costing‬‬ ‫ﺤﺴﺎﺏ ﺘﻜﺎﻟﻴﻑ ﺍﻟﻤﺠﻤﻭﻋﺔ‬
‫‪Be‬‬
‫‪Bear‬‬ ‫ﻴﺤﻤل‪ ،‬ﺍﻟﻤﻀﺎﺭﺒﺔ ﻻﺤﺩﺍﺙ ﻫﺒﻭﻁ ﻓﻲ ﺍﻟﺴﻌﺭ‬
‫‪• To bear a hand‬‬ ‫ﻴﺴﺎﻋﺩ‬
‫‪• To bear away the‬‬ ‫ﻴﻜﺴﺏ ﺍﻟﺠﺎﺌﺯﺓ‬
‫‪prize‬‬
‫‪• To bear down‬‬ ‫ﻴﻬﺯﻡ‬
‫‪• To bear down on‬‬ ‫ﻴﻨﺩﻓﻊ ﻨﺤﻭ‬
‫‪• To bear in mind‬‬ ‫ﻴﺘﺫﻜﺭ‬
‫‪• To bear heavily on‬‬ ‫ﻴﺘﻜﺊ‬
‫‪• To bear up to‬‬ ‫ﻴﺩﻨﻭ‬
‫‪Bear interest‬‬ ‫ﻴﻌﻁﻲ ﻓﺎﺌﺩﺓ‬
‫‪Bear market‬‬ ‫ﺴﻭﻕ ﺍﻟﻤﻀﺎﺭﺒﻴﻥ‪ ،‬ﺍﻟﺒﻭﺭﺼﺔ‬
‫‪Bear sellers‬‬ ‫ﺒﺎﺌﻊ ﻋﻠﻰ ﺍﻟﻤﻜﺸﻭﻑ‬
‫‪Bearer‬‬ ‫ﺠﺎﻤل )ﺤﻭﺍﻟﺔ ﺍﻭ ﺸﻴﻙ(‬
‫‪• To bearer‬‬ ‫ﻟﺤﺎﻤﻠﻪ‬
‫‪Bearer debentures‬‬ ‫ﺴﻨﺩﺍﺕ ﻟﺤﺎﻤﻠﻬﺎ‬
‫‪Bearer securities‬‬ ‫ﺍﻭﺭﺍﻕ ﻤﺎﻟﻴﺔ ﺘﺩﻓﻊ ﻟﺤﺎﻤﻠﻬﺎ‬
‫‪Bearer shares‬‬ ‫ﺃﺴﻬﻡ ﻟﺤﺎﻤﻠﻪ‬
‫‪Bearer stock‬‬ ‫ﺴﻬﻡ ﻟﺤﺎﻤﻠﻪ‬
‫‪Bearing of tax‬‬ ‫ﺘﺤﻤل ﺍﻟﻀﺭﻴﺒﺔ‬
‫‪Bearish influence‬‬ ‫ﻤﺅﺜﺭﺍﺕ ﻫﺒﻭﻁ‬
‫‪Bearish tendency‬‬ ‫ﻤﺎﺌل ﺍﻟﻰ ﺍﻻﻨﺨﻔﺎﺽ‬
‫‪Behalf‬‬ ‫ﻤﻨﻔﻌﺔ‪ ،‬ﻤﺼﻠﺤﺔ‪ ،‬ﻨﻴﺎﺒﺔ ﻋﻥ‬
‫‪• In behalf of‬‬ ‫ﻟﻤﺼﻠﺤﺔ‬
‫‪• In this behalf‬‬ ‫ﻤﻥ ﻫﺫﻩ ﺍﻟﻨﺎﺤﻴﺔ‬
‫‪• On behalf of‬‬ ‫ﺒﺎﻟﻨﻴﺎﺒﺔ ﻋﻥ‬
‫‪• On my behalf‬‬ ‫ﻤﻥ ﻨﺎﺤﻴﺘﻲ‪ ،‬ﻋﻠﻰ‬
‫‪Bell curve‬‬ ‫ﻤﻨﺤﻨﻰ ﺠﺭﺴﻲ‪) ،‬ﻓﻲ ﺨﻁ ﺒﻴﺎﻨﻲ(‬
‫‪Below‬‬ ‫ﺘﺤﺕ‪ ،‬ﺃﺩﻨﺎﻩ‬
‫‪Below par‬‬ ‫ﺃﻗل ﻤﻥ ﺍ ﻟﻘﻴﻤﺔ ﺍﻻﺴﻤﻴﺔ‬
‫‪Below the average‬‬ ‫ﺩﻭﻥ ﺍﻟﻤﻌﺩل‬
‫‪Beneficial‬‬ ‫ﻤﺭﺒﺢ ﻤﻔﻴﺩ‬
‫‪Beneficial interest‬‬ ‫ﺤﻕ ﺍﻻﻨﺘﻔﺎﻉ‬
‫‪Beneficiary‬‬ ‫ﺍﻟﻤﺴﺘﻔﻴﺩ‬
‫‪Benefit‬‬ ‫ﻓﺎﺌﺩﺓ‪ ،‬ﻨﻔﻊ‪ ،‬ﻴﺴﺘﻔﻴﺩ‬
‫‪Benefits‬‬ ‫ﻤﺯﺍﻴﺎ‬
‫‪Better‬‬ ‫ﺃﺤﺴﻥ‪ ،‬ﺃﻓﻀل‬
‫‪• Better off‬‬ ‫ﺃﻜﺜﺭ ﻏﻨﻰ‬
‫‪• For better or worse‬‬ ‫ﻤﺨﺘﻠﻑ ﺍﻻﺤﻭﺍل ﻭﺍﻟﻅﺭﻭﻑ‬
‫‪• For the better‬‬ ‫ﻨﺤﻭ ﺍﻷﻓﻀل‬
‫‪• Had better‬‬ ‫ﻴﺠﺏ‪ ،‬ﻴﻨﺒﻐﻲ‪ ،‬ﻴﻜﻭﻥ ﻓﻲ ﺍﻟﺤﻜﻤﺔ‬
‫‪• One’s better half‬‬ ‫ﺯﻭﺠﺔ ﺍﻟﻤﺭﺀ‬
‫)‪• One’s better(s‬‬ ‫ﺃﻜﺜﺭ ﻤﻨﻙ ﺨﺒﺭﺓ‬
‫‪• To get the better of‬‬ ‫ﻴﺘﻐﻠﺏ ﻋﻠﻰ‬
‫‪Betterment‬‬ ‫ﺘﺤﺴﻴﻥ‪ ،‬ﺍﺼﻼﺡ‬
‫‪Bi‬‬
‫‪Bias‬‬ ‫ﻴﺅﺜﺭ ﻓﻲ‪ ،‬ﺍﻨﺤﻴﺎﺯ‪ ،‬ﻤﻨﺤﺭﻑ‬
‫‪Bid‬‬ ‫ﻋﺭﺽ ﺸﺭﺍﺀ‬
‫‪Bid bond‬‬ ‫ﺨﻁﺎﺏ ﻀﻤﺎﻥ ﻤﺒﺩﺌﻲ‬
‫‪Bid book‬‬ ‫ﺴﺠل ﺍﻟﻌﺭﻭﺽ‬
‫‪Bid price‬‬ ‫ﺴﻌﺭ ﺍﻟﻌﺭﺽ‬
‫‪Bidding‬‬ ‫ﻤﺯﺍﻴﺩﺓ‬
‫‪• Competitive bidding‬‬ ‫ﻤﺯﺍﻴﺩﺓ ﺘﻨﺎﻓﺴﻴﺔ‬
‫‪Bilateral‬‬ ‫ﺜﻨﺎﺌﻲ )ﺫﻭ ﺠﺎﻨﺒﻴﻥ(‬
‫‪Bilateral arrangement‬‬ ‫ﺍﺘﻔﺎﻕ ﺜﻨﺎﺌﻲ‬
‫‪Bill‬‬ ‫ﺴﻨﺩ‪ ،‬ﻜﻤﺒﻴﺎﻟﺔ‪ ،‬ﻗﺎﺌﻤﺔ‬
‫‪• Claused (or foul) bill‬‬ ‫ﺒﻭﻟﻴﺼﺔ ﺸﺤﻥ ﻤﻊ ﺘﺤﻔﻅ‬
‫‪of lading‬‬
‫‪• Clean bill of lading‬‬ ‫ﺒﻭﻟﻴﺼﺔ ﺸﺤﻥ ﺒﺩﻭﻥ ﺘﺤﻔﻅ‬
‫‪• Foreign bill of‬‬ ‫ﻜﻤﺒﻴﺎﻟﺔ ﺨﺎﺭﺠﻴﺔ‬
‫‪exchange‬‬
‫‪• Inland bill of‬‬ ‫ﻜﻤﺒﻴﺎﻟﺔ ﺩﺍﺨﻠﻴﺔ‬
‫‪exchange‬‬
‫‪• Long bill of‬‬ ‫ﻜﻤﺒﻴﺎﻟﺔ ﻁﻭﻴﻠﺔ ﺍﻻﻤﺩ‬
‫‪exchange‬‬
‫‪• Meet a bill‬‬ ‫ﺘﺴﺩﻴﺩ ﻗﻴﻤﺔ ﺍﻟﻜﻤﺒﻴﺎﻟﺔ ﻋﻨﺩ ﺍﻻﺴﺘﺤﻘﺎﻕ‬
‫‪• Post due bill‬‬ ‫ﻜﻤﺒﻴﺎﻟﺔ ﻤﺴﺘﺤﻘﺔ‬
‫‪• Retire a bill‬‬ ‫ﺘﺴﺩﻴﺩ ﻗﻴﻤﺔ ﺍﻟﻜﻤﺒﻴﺎﻟﺔ ﻗﺒل ﺍﻻﺴﺘﺤﻘﺎﻕ‬
‫‪• Short bill of‬‬ ‫ﻜﻤﺒﻴﺎﻟﺔ ﻗﺼﻴﺭﺓ ﺍﻻﺠل‬
‫‪exchange‬‬
 ‫‪• Trade bill‬‬ ‫ﻜﻤﺒﻴﺎﻟﺔ ﺘﺠﺎﺭﻴﺔ‬
‫‪• Way bill‬‬ ‫ﺒﻭﻟﻴﺼﺔ ﺸﺤﻥ ﺒﻨﻘل ﺒﺭﻱ‬
‫‪Bill book‬‬ ‫ﺴﺠل ﺍﺴﺘﺤﻘﺎﻗﺎﺕ )ﺍﻟﻜﻤﺒﻴﺎﻟﺔ(‬
‫‪Bill broker‬‬ ‫ﻭﻜﻴل ﺍﻭﺭﺍﻕ ﻤﺎﻟﻴﺔ‬
‫‪Bill discounted‬‬ ‫ﻜﻤﺒﻴﺎﻟﺔ ﻤﺨﺼﻭﻤﺔ‬
‫‪Bill holder‬‬ ‫ﺤﺎﻤل ﺤﻭﺍﻟﺔ ﻤﺎﻟﻴﺔ‬
‫‪Bill in abeyance‬‬ ‫ﻗﺎﺌﻤﺔ ﻤﺴﺘﺤﻘﺔ‬
‫‪Bill of divorce‬‬ ‫ﻭﺭﻗﺔ ﺍﻟﻁﻼﻕ‬
‫‪Bill of exchange‬‬ ‫ﻜﻤﺒﻴﺎﻟﺔ‬
‫‪Bill of lading‬‬ ‫ﺒﻭﻟﻴﺼﺔ ﺸﺤﻥ‬
‫‪Bill of materials‬‬ ‫ﻗﺎﺌﻤﺔ ﺍﻟﻌﺩﺩ ﺍﻟﻨﻭﻋﻴﺔ‬
‫‪Bill of rights‬‬ ‫ﻤﻴﺜﺎﻕ ﺍﻟﺤﻘﻭﻕ‬
‫‪Bill of sale‬‬ ‫ﺴﻨﺩ ﺒﻴﻊ‪ ،‬ﻋﻘﺩ‬
‫‪Bill of sight‬‬ ‫ﺘﺼﺭﻴﺢ ﺍﻭ ﻓﺤﺹ )ﻤﺅﻗﺕ(‬
‫‪Bill payable‬‬ ‫ﻭﺭﻗﺔ ﺩﻓﻊ‬
‫‪Bill receivable‬‬ ‫ﻭﺭﻗﺔ ﻗﺒﺽ‬
‫‪Bill to mature‬‬ ‫ﻜﻤﺒﻴﺎﻟﺔ ﻟﻡ ﺘﺴﺘﺤﻕ ﺒﻌﺩ‬
‫‪Billing‬‬ ‫ﺍﻋﺩﺍﺩ ﻗﻭﺍﺌﻡ‬
‫‪Billing machine‬‬ ‫ﺁﻟﺔ ﺍﻋﺩﺍﺩ ﺍﻟﻘﻭﺍﺌﻡ‬
‫‪Binary system‬‬ ‫ﺍﻟﻨﻅﺎﻡ ﺍﻟﺜﻨﺎﺌﻲ‬
‫‪Binder‬‬ ‫ﻤﻠﻑ‪ ،‬ﻏﻼﻑ‪ ،‬ﻤﺠﻠﺩ ﺍﻟﻜﺘﺏ‪ ،‬ﻭﺜﻴﻘﺔ ﺘﺄﻤﻴﻥ ﻤﺅﻗﺘﺔ‬
‫‪Binding‬‬ ‫ﻤﻠﺯﻡ‬
‫‪Bl‬‬
‫‪Black list‬‬ ‫ﺍﻟﻘﺎﺌﻤﺔ ﺍﻟﺴﻭﺩﺍﺀ‬
‫‪Black market‬‬ ‫ﺍﻟﺴﻭﻕ ﺍﻟﺴﻭﺩﺍﺀ‬
‫‪Blank bill‬‬ ‫ﻜﻤﺒﻴﺎﻟﺔ ﺨﺎﻟﻴﺔ ﻤﻥ ﺍﺴﻡ ﺍﻟﻤﺴﺘﻔﻴﺩ‬
‫‪Blank cheque‬‬ ‫ﺸﻴﻙ ﻋﻠﻰ ﺒﻴﺎﺽ‬
‫‪Blank credit‬‬ ‫ﻜﺘﺎﺏ ﺍﻋﺘﻤﺎﺩ ﻤﻔﺘﻭﺡ‬
‫‪Blank endorsement‬‬ ‫ﺘﺠﻴﻴﺭ ﻋﻠﻰ ﺒﻴﺎﺽ‬
‫‪Blank transfer‬‬ ‫ﺘﺤﻭﻴل ﻋﻠﻰ ﺒﻴﺎﺽ‬
‫‪Blanket bond‬‬ ‫ﺴﻨﺩ ﻤﻐﻁﻰ‬
‫‪Blended fund‬‬ ‫ﺍﻟﻭﺭﺙ ﺍﻟﺫﻱ ﻴﻭﺯﻉ ﻋﻠﻰ ﺍﻟﻭﺭﺜﺔ ﺒﻤﻭﺠﺏ ﺘﻌﻠﻴﻤﺎﺕ‬
‫ﺍﻟﻤﻭﺼﻲ‬
‫‪Blind entry‬‬ ‫ﻗﻴﺩ ﻴﻭﻤﻴﺔ ﻏﺎﻤﺽ‬
‫‪Block‬‬ ‫ﻴﺠﻤﺩ‪ ،‬ﻗﺎﻟﺏ‪ ،‬ﻤﺠﻤﻭﻋﺔ‬
‫‪Blocks method‬‬ ‫ﻁﺭﻴﻘﺔ ﺍﻟﻤﺠﻤﻭﻋﺎﺕ )ﻋﻨﺩ ﺍﻟﺘﺩﻗﻴﻕ(‬
‫‪Block vouching‬‬ ‫ﻤﺭﺍﺠﻌﺔ ﺘﻔﺼﻴﻠﻴﺔ‬
‫‪Blocked‬‬ ‫ﻤﻭﻗﻭﻑ‪ ،‬ﻤﺠﻤﺩ‬
‫‪Blocked account‬‬ ‫ﺤﺴﺎﺏ ﻤﺠﻤﺩ‬
‫‪Blocked currency‬‬ ‫ﻋﻤﻠﺔ ﻤﺠﻤﺩﺓ‬
‫‪Blotter‬‬ ‫ﻭﺭﻗﺔ ﻨﺸﺎﻑ‪ ،‬ﺩﻓﺘﺭ ﺨﺭﻁﻭﺵ‬
‫‪Blue-sky law‬‬ ‫ﻨﻅﺎﻡ ﺍﺼﺩﺍﺭ ﺍﻟﺴﻨﺩﺍﺕ ﻭﺍﻻﺴﻬﻡ‬
‫‪Bo‬‬
‫‪Board‬‬ ‫ﻤﺠﻠﺱ‪ ،‬ﻫﻴﺌﺔ‪ ،‬ﻟﻭﺤﺔ ﺨﺸﺏ‬
‫‪Board of directors‬‬ ‫ﻤﺠﻠﺱ ﺍﻻﺩﺍﺭﺓ‬
‫‪Board of trade‬‬ ‫ﻤﺠﻠﺱ ﺍﻟﺘﺠﺎﺭﺓ‬
‫‪Board of trustees‬‬ ‫ﻤﺠﻠﺱ ﺍﻻﻤﻨﺎﺀ‬
‫‪Body‬‬ ‫ﻫﻴﺌﺔ‬
‫‪Body corporate‬‬ ‫ﺸﺨﺼﻴﺔ ﻤﻌﻨﻭﻴﺔ‬
‫‪Bond‬‬ ‫ﺴﻨﺩ ﺍﻭ ﻭﺜﻴﻘﺔ )ﺩﻴﻥ(‬
‫‪• Callable bond‬‬ ‫ﺴﻨﺩﺍﺕ ﻗﺎﺒﻠﺔ ﻟﻼﺴﺘﺩﻋﺎﺀ‬
‫‪• Called bond‬‬ ‫ﺴﻨﺩﺍﺕ ﻤﻁﻠﻭﺒﺔ‬
‫‪• First mortgage‬‬ ‫ﺴﻨﺩﺍﺕ ﺭﻫﻥ ﺍﻭﻟﻰ‬
‫)‪bond(s‬‬
‫)‪• Forged bond(s‬‬ ‫ﺴﻨﺩﺍﺕ ﻤﺯﻭﺭﺓ‬
‫‪Bond discount‬‬ ‫ﺨﺼﻡ ﻋﻠﻰ ﺍﻟﺴﻨﺩﺍﺕ‬
‫‪Bond dividend‬‬ ‫ﺍﺭﺒﺎﺡ ﻋﻠﻰ ﺸﻜل ﺴﻨﺩﺍﺕ‬
‫‪Bond fund‬‬ ‫ﺍﻋﺘﻤﺎﺩ ﺍﻟﺴﻨﺩﺍﺕ ﺍﻟﺼﺎﺩﺭﺓ‬
‫‪Bond premium‬‬ ‫ﻤﺭﺩﻭﺩ ﺍﻟﺴﻨﺩ‬
‫‪Bond register‬‬ ‫ﺴﺠل ﺴﻨﺩﺍﺕ‬
‫‪Bond evaluation‬‬ ‫ﺘﻘﻴﻴﻡ ﺍﻟﺴﻨﺩ‬
‫‪Bonded‬‬ ‫ﻤﻀﻤﻭﻥ‬
‫‪Bonded debt‬‬ ‫ﺩﻴﻭﻥ ﻤﻀﻤﻭﻨﺔ‬
‫‪Bonds issue‬‬ ‫ﺍﺼﺩﺍﺭ ﺍﻟﺴﻨﺩﺍﺕ‬
‫‪Bonus‬‬ ‫ﻤﻜﺎﻓﺄﺓ‪ ،‬ﻋﻼﻭﺓ ﻟﻤﻭﻅﻔﻴﻥ ﺍﻭ ﻤﺴﺘﺨﺩﻤﻴﻥ‬
‫‪Bonus share‬‬ ‫ﺴﻬﻡ ﻤﻨﺤﺔ‬
‫‪Book debts‬‬ ‫ﺩﻴﻭﻥ ﺩﻓﺘﺭﻴﺔ‬
‫‪Book inventory‬‬ ‫ﺍﻟﺠﺭﺩ ﺍﻟﺩﻓﺘﺭﻱ‬
‫‪Book of accounts‬‬ ‫ﺩﻓﺘﺭ ﺤﺴﺎﺒﺎﺕ‬
‫‪Book of original entry‬‬ ‫ﺩﻓﺘﺭ ﺍﻟﻴﻭﻤﻴﺔ‬
‫‪Book profit‬‬ ‫ﺍﻟﺭﺒﺢ ﺍﻟﺩﻓﺘﺭﻱ‬
‫‪Book surplus‬‬ ‫ﺍﻟﻔﺎﺌﺽ ﺍﻟﺩﻓﺘﺭﻱ‬
‫‪Book value‬‬ ‫ﺍﻟﻘﻴﻤﺔ ﺍﻟﺩﻓﺘﺭﻴﺔ‬
‫‪Book keeper‬‬ ‫ﻜﺎﺘﺏ ﺤﺴﺎﺒﺎﺕ‬
‫‪Book keeping‬‬ ‫ﻤﺴﻙ ﺍﻟﺩﻓﺎﺘﺭ‬
‫‪Book keeping by double‬‬ ‫ﻤﺴﻙ ﺍﻟﺩﻓﺎﺘﺭ ﺒﻁﺭﻴﻘﺔ ﺍﻟﻘﻴﺩ ﺍﻟﻤﺯﺩﻭﺝ‬
‫‪entry‬‬
‫‪Book keeping machine‬‬ ‫ﺁﻟﺔ ﻤﺴﻙ ﺍﻟﺩﻓﺎﺘﺭ‬
‫‪Books‬‬ ‫ﻜﺘﺏ‪ ،‬ﺩﻓﺎﺘﺭ ﺤﺴﺎﺒﻴﺔ‬
‫‪• Subsidiary books‬‬ ‫ﺩﻓﺎﺘﺭ ﺤﺴﺎﺒﺎﺕ ﺍﻟﻔﺭﻋﻴﺔ‬
‫‪Boom‬‬ ‫ﺍﻨﺘﻌﺎﺵ‪ ،‬ﺍﺯﺩﻫﺎﺭ )ﺍﻗﺘﺼﺎﺩﻱ(‬
‫‪Boot‬‬ ‫ﻏﻨﻴﻤﺔ‪ ،‬ﻋﻼﻭﺓ ﻤﻭﺍﺯﻨﺔ‬
‫‪• To boot‬‬ ‫ﻋﻼﻭﺓ ﻋﻠﻰ ﺫﻟﻙ‬
‫‪Borrow‬‬ ‫ﻴﻘﺘﺭﺽ‬
‫‪Borrowed capital‬‬ ‫ﺭﺃﺱ ﻤﺎل ﻤﻘﺘﺭﺽ‬
‫‪Bounty‬‬ ‫ﺴﺨﺎﺀ‪ ،‬ﻤﻨﺢ‪ ،‬ﻫﺒﺔ‬
‫‪Bourse‬‬ ‫ﺍﻟﺒﻭﺭﺼﺔ ﺍﻭ ﺴﻭﻕ ﻤﺎﻟﻴﺔ‬
‫‪Boycott‬‬ ‫ﻤﻘﺎﻁﻌﺔ‪ ،‬ﻴﻘﺎﻁﻊ‬
‫‪Br‬‬
‫‪Branch‬‬ ‫ﻓﺭﻉ‪ ،‬ﺸﻌﺒﺔ‬
‫‪Branch accounts‬‬ ‫ﺤﺴﺎﺒﺎﺕ ﺍﻟﻔﺭﻭﻉ‬
‫‪Branch manager‬‬ ‫ﻤﺩﻴﺭ ﺍﻟﻔﺭﻉ‬
‫‪Branch offices‬‬ ‫ﻤﻜﺎﺘﺏ ﺍﻟﻔﺭﻭﻉ‬
‫‪Brand‬‬ ‫ﻋﻼﻤﺔ‪ ،‬ﻤﺎﺭﻜﺔ ﺍﻟﺼﻨﻑ‪ ،‬ﻋﻼﻤﺔ‪ ،‬ﺴﻤﺔ‬
‫‪Breach‬‬ ‫ﻤﺨﺎﻟﻔﺔ‪ ،‬ﻨﻘﺽ‪ ،‬ﺍﻨﺘﻬﺎﻙ‬
‫‪Breach of contract‬‬ ‫ﻤﺨﺎﻟﻔﺔ ﺸﺭﻭﻁ ﻋﻘﺩ‬
‫‪Break‬‬ ‫ﻴﻜﺴﺭ‬
‫‪Break away‬‬ ‫ﺍﻨﺨﻔﺎﺽ ﻓﻲ ﺃﺴﻌﺎﺭﺍﻻﻭﺭﺍﻕ ﺍﻟﻤﺎﻟﻴﺔ‬
‫‪Break down‬‬ ‫ﺘﺤﻠﻴل ﻤﺤﺎﺴﺒﻲ‬
‫‪Break-even‬‬ ‫ﺘﻌﺎﺩل‬
‫‪Break-even analysis‬‬ ‫ﺘﺤﻠﻴل ﺍﻟﺘﻌﺎﺩل‬
‫‪Break-even chart‬‬ ‫ﺍﻟﺭﺴﻡ ﺍﻟﺒﻴﺎﻨﻲ ﻟﻠﺘﻌﺎﺩل‬
‫‪Break-even point‬‬ ‫ﻨﻘﻁﺔ ﺍﻟﺘﻌﺎﺩل‬
‫‪Break off‬‬ ‫ﻴﻘﻁﻊ ﺍﻟﻤﻔﺎﻭﻀﺎﺕ‬
‫‪Break-up value‬‬ ‫ﻨﺜﺭﻴﺔ‪ ،‬ﺨﺭﺩﺓ‪ ،‬ﺴﻌﺭ ﻤﻘﻁﻭﻉ‬
‫‪Bring‬‬ ‫ﻴﺠﻠﺏ‬
‫‪• To bring about‬‬ ‫ﻴﺤﺩﺙ‬
‫‪• To bring back‬‬ ‫ﻴﻌﻴﺩ ﺍﻟﻰ ﺍﻟﺫﺍﻜﺭﺓ‬
‫‪• To bring down‬‬ ‫ﻴﺴﻘﻁ‬
‫‪• To bring forth‬‬ ‫ﻭﻟﺩ‪ ،‬ﻴﻭﻟﺩ‬
‫‪• To bring in‬‬ ‫ﻴﻌﻭﺩ ﻋﻠﻰ‬
 ‫‪• To bring off‬‬ ‫ﻴﻨﻘﺫ‬
‫‪• To bring on‬‬ ‫ﻴﺴﺒﺏ‬
‫‪• To bring out‬‬ ‫ﻴﻭﻀﺢ‪ ،‬ﻴﻨﺸﺭ‬
‫‪• To bring over‬‬ ‫ﻴﺴﺘﻤﻴل‪ ،‬ﻴﺠﺘﺫﺏ‬
‫‪• To bring to an end‬‬ ‫ﻴﻨﻬﻰ‬
‫‪• To bring up‬‬ ‫ﻴﺭﺒﻲ‬
‫‪Bring a motion‬‬ ‫ﻴﻘﺩﻡ ﺍﻗﺘﺭﺍﺤﺎ‬
‫‪Bring an action‬‬ ‫ﻴﺭﻓﻊ ﺩﻋﻭﻯ‬
‫‪Bring forward‬‬ ‫ﻴﻘﺩﻡ‬
‫‪Broker‬‬ ‫ﺩﻻل‪ ،‬ﻭﻜﻴل‪ ،‬ﻭﺴﻴﻁ )ﻓﻲ ﺍﻟﺘﺄﻤﻴﻥ(‬
‫‪Brokerage‬‬ ‫ﺴﻤﺴﺭﺓ‪ ،‬ﻋﻤﻭﻟﺔ ﻭﺴﻴﻁ )ﻓﻲ ﺍﻟﺘﺄﻤﻴﻥ(‬
‫‪Brokerage commission‬‬ ‫ﻋﻤﻭﻟﺔ ﺍﻟﺴﻤﺴﺭﺓ‬
‫‪Broker's loan‬‬ ‫ﻗﺭﺽ ﺍﻟﺴﻤﺴﺎﺭ‬
‫‪Brought down‬‬ ‫ﻨﻘل ﻟﻤﺎ ﺒﻌﺩﻩ‬
‫‪Bu‬‬
‫‪Budget‬‬ ‫ﺍﻟﻤﻴﺯﺍﻨﻴﺔ ﺍﻟﺘﺨﻁﻴﻁﻴﺔ‪) ،‬ﺍﻭ ﺍﻟﺘﻘﺩﻴﺭﻴﺔ(‬
‫‪• Component budget‬‬ ‫ﻋﻨﺎﺼﺭ ﺍﻟﻤﻴﺯﺍﻨﻴﺔ‬
‫‪• Continuous budget‬‬ ‫ﻤﻴﺯﺍﻨﻴﺔ ﻤﺘﺤﺭﻜﺔ‬
‫‪• Cyclical budget‬‬ ‫ﻤﻴﺯﺍﻨﻴﺔ ﺍﻟﺩﻭﺭﺓ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ‬
‫‪• Extraordinary budget‬‬ ‫ﻤﻴﺯﺍﻨﻴﺔ ﺍﺴﺘﺜﻨﺎﺌﻴﺔ‬
‫‪• Flexible budget‬‬ ‫ﻤﻴﺯﺍﻨﻴﺔ ﻤﺭﻨﺔ‬
‫‪• Master budget‬‬ ‫ﺍﻟﻤﻴﺯﺍﻨﻴﺔ ﺍﻟﻌﺎﻤﺔ‬
‫‪• Operational budget‬‬ ‫ﻤﻴﺯﺍﻨﻴﺔ ﺍﻟﺘﺸﻐﻴل‬
‫‪• Production budget‬‬ ‫ﻤﻴﺯﺍﻨﻴﺔ ﺍﻻﻨﺘﺎﺝ‬
‫‪• Purchases budget‬‬ ‫ﻤﻴﺯﺍﻨﻴﺔ ﻤﺸﺘﺭﻴﺎﺕ‬
‫‪• Sales budget‬‬ ‫ﻤﻴﺯﺍﻨﻴﺔ ﻤﺒﻴﻌﺎﺕ‬
‫‪Budget appropriation‬‬ ‫ﺘﺨﺼﻴﺼﺎﺕ ﺍﻟﻤﻴﺯﺍﻨﻴﺔ‬
‫‪Budget committee‬‬ ‫ﻟﺠﻨﺔ ﺍﻟﻤﻴﺯﺍﻨﻴﺔ‬
‫‪Budget controller‬‬ ‫ﻤﺭﺍﻗﺏ ﺍﻟﻤﻴﺯﺍﻨﻴﺔ‬
‫‪Budget document‬‬ ‫ﻭﺜﻴﻘﺔ ﺍﻟﻤﻴﺯﺍﻨﻴﺔ ﺍﻟﺤﻜﻭﻤﻴﺔ‬
‫‪Budget estimates‬‬ ‫ﺘﻘﺩﻴﺭﺍﺕ ﺍﻟﻤﻴﺯﺍﻨﻴﺔ‬
‫‪Budget expenditure‬‬ ‫ﻨﻔﻘﺎﺕ ﺍﻟﻤﻴﺯﺍﻨﻴﺔ‬
‫‪Budget period‬‬ ‫ﻓﺘﺭﺓ ﺍﻟﻤﻴﺯﺍﻨﻴﺔ‬
‫‪Budget speech‬‬ ‫ﻤﻭﺠﺯ ﺍﻟﻤﻴﺯﺍﻨﻴﺔ‬
‫‪Budget surplus‬‬ ‫ﻓﺎﺌﺽ ﺍﻟﻤﻴﺯﺍﻨﻴﺔ‬
‫‪Budgetary‬‬ ‫ﺨﺎﺹ ﺒﺎﻟﻤﻴﺯﺍﻨﻴﺔ )ﺍﻟﺘﻘﺩﻴﺭﻴﺔ(‬
‫‪Budgetary accounts‬‬ ‫ﺤﺴﺎﺒﺎﺕ ﺍﻟﻤﻴﺯﺍﻨﻴﺔ‬
Budgetary control ‫ﻤﺭﺍﻗﺒﺔ ﺍﻟﻤﻴﺯﺍﻨﻴﺔ‬
Budgetary deficit ‫ﻋﺠﺯ ﺍﻟﻤﻴﺯﺍﻨﻴﺔ‬
Budgetary revenue ‫ﻭﺍﺭﺩﺍﺕ ﺍﻟﻤﻴﺯﺍﻨﻴﺔ‬
Budgeted ‫ﻤﺭﺼﻭﺩ‬
Budgeted capacity ‫ﻁﺎﻗﺔ ﻤﺒﺭﻤﺠﺔ‬
Budgeting ‫ﺍﻋﺩﺍﺩ ﺍﻟﻤﻴﺯﺍﻨﻴﺔ‬
Bulk cargo (‫ﺸﺤﻨﺔ ﺴﺎﺌﺒﺔ )ﻓل‬
Bulletin ‫ﻨﺸﺭﺓ‬
Bullion ‫ﺴﺒﻴﻜﺔ ﺫﻫﺏ ﺍﻭ ﻓﻀﺔ‬
• Gold standard ‫ﻨﻅﺎﻡ ﺍﻟﺘﻌﺎﻤل ﺒﺎﻟﺫﻫﺏ‬
bullion
Buoy ‫ ﻴﻌﻀﺩ‬،‫ ﻴﺯﻭﺩ‬،‫ﻴﺩﻋﻡ‬
Buoyancy ‫ﺜﺒﺎﺕ ﺍﻻﺴﻌﺎﺭ‬
Buoyant market ‫ﺴﻭﻕ ﻤﺩﻋﻭﻤﺔ‬
Burden (overheads) ‫ ﻤﺼﺎﺭﻴﻑ ﺜﺎﺒﺘﺔ‬،‫ﺍﻟﻌﺏﺀ‬
Bureau ‫ﻤﻜﺘﺏ‬
Bureau de change ‫ﻤﻜﺘﺏ ﺘﺤﻭﻴل ﺍﻟﻌﻤﻠﺔ‬
Business ‫ ﻤﻬﻨﺔ‬،‫ ﺍﻟﻌﻤل‬،‫ﻤﺘﺎﺠﺭﺓ‬
Business center ‫ﻤﺭﻜﺯ ﺘﺠﺎﺭﻱ‬
Business circles ‫ﺍﻭﺴﺎﻁ ﺘﺠﺎﺭﻴﺔ‬
Business combination ‫ﺍﺘﺤﺎﺩ ﺘﺠﺎﺭﻱ‬
Business concern ‫ﻤﺅﺴﺴﺔ ﺘﺠﺎﺭﻴﺔ‬
Business connections ‫ﻋﻼﻗﺎﺕ ﺘﺠﺎﺭﻴﺔ‬
Business corporation ‫ﺸﺭﻜﺔ ﺼﻨﺎﻋﻴﺔ ﺍﻭ ﺘﺠﺎﺭﻴﺔ‬
Business cycle ‫ﺍﻟﺩﻭﺭﺓ ﺍﻟﺘﺠﺎﺭﻴﺔ‬
Business enterprise (‫ﻤﻨﺸﺄﺓ ﺘﺠﺎﺭﻴﺔ )ﺭﺴﻤﻴﺔ‬
Business entity ‫ﺍﻟﺸﺨﺼﻴﺔ ﺍﻟﻤﻌﻨﻭﻴﺔ‬
Business executive ‫ﻤﺩﻴﺭ ﺍﻻﻋﻤﺎل‬
Business hours (‫ﺴﺎﻋﺎﺕ ﺍﻟﺩﻭﺍﻡ )ﻓﻲ ﺍﻟﻤﻜﺘﺏ‬
Business management ‫ﺍﺩﺍﺭﺓ ﺍﻻﻋﻤﺎل‬
Business premises ‫ﻤﻤﺘﻠﻜﺎﺕ ﺍﻟﺸﺭﻜﺔ‬
Business transaction ‫ﻋﻤﻠﻴﺔ ﺘﺠﺎﺭﻴﺔ‬
Businessman ‫ﺭﺠل ﺍﻋﻤﺎل‬
But-for income ‫ﺍﻴﺭﺍﺩ ﻋﻠﻰ ﺍﺴﺎﺱ ﺍﺤﺘﺴﺎﺏ ﺍﻟﻜﻠﻔﺔ ﺍﻻﻀﺎﻓﻴﺔ‬
Buyer's market ‫ﺴﻭﻕ ﺍﻟﻤﺸﺘﺭﻱ‬
Buyer up ‫ﻤﺤﺘﻜﺭ‬
By
‫‪By-laws‬‬ ‫ﺍﻨﻅﻤﺔ ﺩﺍﺨﻠﻴﺔ‬
‫‪By-product‬‬ ‫ﺍﻨﺘﺎﺝ ﺜﺎﻨﻭﻱ‬
 ‫‪C‬‬
‫‪Ca‬‬
‫‪Cable transfer‬‬ ‫ﺘﺤﻭﻴل ﺒﺭﻗﻲ‬
‫‪Calculable‬‬ ‫ﻴﻤﻜﻥ ﺍﺤﺘﺴﺎﺒﻪ‬
‫‪Calculate‬‬ ‫ﻴﺤﺴﺏ‬
‫‪Calculating machine‬‬ ‫ﺁﻟﺔ ﺤﺎﺴﺒﺔ‬
‫‪Calculation‬‬ ‫ﺍﺤﺘﺴﺎﺏ‪ ،‬ﺤﺴﺎﺏ‬
‫‪Calculator‬‬ ‫ﺁﻟﺔ ﺤﺎﺴﺒﺔ ﺍﻟﻜﺘﺭﻭﻨﻴﺔ ﺍﻭ ﻏﻴﺭﻫﺎ‬
‫‪Call‬‬ ‫ﺩﻋﻭﺓ ﺍﻭ ﻤﺨﺎﺒﺭﺓ ﺘﻠﻔﻭﻨﻴﺔ‬
‫‪Call account‬‬ ‫ﻭﺩﻴﻌﺔ ﺘﺤﺕ ﺍﻟﻁﻠﺏ‬
‫‪Call in‬‬ ‫ﻴﺴﺤﺏ ﻤﻥ ﺍﻟﺘﺩﺍﻭل‬
‫‪Call loan‬‬ ‫ﻗﺭﺽ ﻏﺏ ﺍﻟﻁﻠﺏ )ﻤﻀﻤﻭﻥ(‬
‫‪Call over‬‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ ﺒﺎﻟﻤﻨﺎﺩﺍﺓ‬
‫‪Call price‬‬ ‫ﺴﻌﺭ ﺍﻻﺴﺘﺩﻋﺎﺀ‬
‫‪Call rate‬‬ ‫ﻨﺴﺒﺔ ﺍﻟﻔﺎﺌﺩﺓ ﻋﻠﻰ ﻗﺭﻭﺽ ﻗﺼﻴﺭﺓ ﺍﻻﻤﺩ‬
‫‪Callable bond‬‬ ‫ﺴﻨﺩ ﻗﺎﺒل ﻟﻼﺴﺘﺩﻋﺎﺀ‬
‫‪Callable capital‬‬ ‫ﺭﺃﺱ ﻤﺎل ﻤﻁﻠﻭﺏ ﺩﻓﻌﻪ‬
‫‪Call in advance‬‬ ‫ﺃﻗﺴﺎﻁ ﻤﺩﻓﻭﻋﺔ ﻤﻘﺩﻤﺎ‬
‫‪Calls in arrears‬‬ ‫ﺍﻗﺴﺎﻁ ﻤﺘﺄﺨﺭﺓ‬
‫‪Cambist‬‬ ‫ﺼﺭﺍﻑ‬
‫‪Cancel‬‬ ‫ﻴﻠﻐﻲ‪ ،‬ﻴﺤﺫﻑ‬
‫‪Cancellation‬‬ ‫ﺍﻨﻬﺎﺀ ﺍﻭ ﺍﻟﻐﺎﺀ‪ ،‬ﺸﻁﺏ‬
‫‪Cancelled cheque‬‬ ‫ﺸﻴﻙ ﻤﻠﻐﻰ‬
‫‪Capacity‬‬ ‫ﻗﺩﺭﺓ )ﻤﻘﺩﺭﺓ(‪ ،‬ﻁﺎﻗﺔ‪ ،‬ﺴﻌﺔ‬
‫‪Capacity cost‬‬ ‫ﻜﻠﻔﺔ ﺘﺴﻐﻴل ﺒﺎﻟﻁﺎﻗﺔ‬
‫‪Capacity ratio‬‬ ‫ﻨﺴﺒﺔ ﺍﻟﻁﺎﻗﺔ‬
‫‪Capacity usage ratio‬‬ ‫ﻨﺴﺒﺔ ﺍﺴﺘﻐﻼل ﺍﻻﻗﺔ‬
‫‪Capital‬‬ ‫ﺭﺃﺱ ﺍﻟﻤﺎل )ﺍﻟﻤﺎل ﺍﻟﻤﺴﺘﺘﺜﻤﺭ ﻓﻲ ﺍﻟﻤﺸﺭﻭﻉ(‬
‫‪• Accumulation of‬‬ ‫ﺘﺭﺍﻜﻡ ﺭﺃﺱ ﺍﻟﻤﺎل‬
‫‪capital‬‬
‫‪• Authorized capital‬‬ ‫ﺍﻟﻤﺼﺭﺡ ﺒﻪ‬ ‫ﺍﻟﻤﺎل‬ ‫ﺭﺃﺱ‬
‫‪• Called up capital‬‬ ‫ﺍﻟﻤﻁﻠﻭﺏ‬ ‫ﺍﻟﻤﺎل‬ ‫ﺭﺃﺱ‬
‫‪• Circulation capital‬‬ ‫ﺍﻟﻤﺘﺩﺍﻭل‬ ‫ﺍﻟﻤﺎل‬ ‫ﺭﺃﺱ‬
‫‪• Consumption capital‬‬ ‫ﺍﻻﺴﺘﻬﻼﻜﻲ‬ ‫ﺍﻟﻤﺎل‬ ‫ﺭﺃﺱ‬
 • Debenture capital
• Declared capital
• Floating capital
• Free capital
• Idle capital
• Initial capital
• Issued capital
• Long-term capital
• Lucrative capital
• Marginal efficiency
of capital
• Nominal capital
• Outstanding capital
• Rate of formation
capital
• Reduction capital
• Registered capital
• Share capital ‫ ﺭﺍﺱ ﻤﺎل ﺍﻟﺸﺭﻜﺔ‬،‫ﺃﺴﻬﻡ ﺭﺃﺱ ﺍﻟﻤﺎل‬
• Short term capital
• Subscribed capital
• Sunk capital
• Working capital
Capital account
Capital assets
Capital budget ‫ ﻤﻴﺯﺍﻨﻴﺔ ﺘﻭﻅﻴﻑ‬،‫ﻤﻴﺯﺍﻨﻴﺔ ﺭﺃﺱ ﺍﻟﻤﺎل‬
Capital coefficient
Capital dividend
Capital efficiency (‫ﻜﻔﺎﻴﺔ ﺭﺃﺱ ﺍﻟﻤﺎل )ﻓﻲ ﻓﺘﺭﺓ ﻤﻌﻴﻨﺔ‬
Capital expenditure
Capital gains
Capital goods
Capital income
Capital investment
Capital levy
Capital liability
Capital movement
Capital outlay
‫ﺭﺃﺱ ﻤﺎل ﺴﻨﺩﺍﺕ‬
‫ﺭﺃﺱ ﺍﻟﻤﺎل ﺍﻟﻤﻌﻠﻥ‬
‫ﺭﺃﺱ ﻤﺎل ﺴﺎﺌﺏ‬
‫ﺭﺃﺱ ﻤﺎل ﺤﺭ‬
‫ﺭﺃﺱ ﻤﺎل ﻋﺎﻁل‬
‫ﺭﺍﺱ ﻤﺎل ﻤﺒﺩﺌﻲ‬
‫ﺭﺃﺱ ﻟﻤﺎل ﺍﻟﻤﺼﺩﺭ‬
‫ﺭﺍﺱ ﻤﺎل ﻁﻭﻴل ﺍﻟﻤﺩ‬
‫ﺭﺃﺱ ﻤﺎل ﻤﺭﺒﺢ‬
‫ﺍﻟﻔﻌﺎﻟﻴﺔ ﺍﻟﻘﺼﻭﻯ ﻟﺭﺃﺱ ﺍﻟﻤﺎل‬
‫ﺭﺃﺱ ﻤﺎل ﺍﺴﻤﻲ‬
‫ﺭﺃﺱ ﻤﺎل ﻏﻴﺭ ﻤﺼﺩﺭ‬
‫ﻨﺴﺒﺔ ﺘﻜﻭﻴﻥ ﺭﺃﺱ ﺍﻟﻤﺎل‬
‫ﺘﺨﻔﻴﺽ ﺭﺃﺱ ﺍﻟﻤﺎل‬
‫ﺭﺃﺱ ﺍﻟﻤﺎل ﺍﻟﻤﺴﺠل‬
‫ﺭﺃﺱ ﻤﺎل ﻗﺼﻴﺭ ﺍﻷﺠل‬
‫ﺭﺃﺱ ﻤﺎل ﻤﻜﺘﺘﺏ ﺒﻪ‬
‫ﺭﺃﺱ ﻤﺎل ﻤﺼﻭﺭ‬
‫ﺭﺃﺱ ﻤﺎل ﺍﻟﺘﺸﻐﻴل‬
‫ﺤﺴﺎﺏ ﺭﺍﺱ ﺍﻟﻤﺎل‬
‫ ﺭﺃﺱ ﻤﺎل ﺜﺎﺒﺕ‬،‫ﻤﻭﺠﻭﺩﺍﺕ‬
‫ﻤﻌﺎﻤل ﺭﺃﺱ ﺍﻟﻤﺎل‬
‫ﺤﺼﺔ ﺭﺒﺢ ﺭﺃﺱ ﺍﻟﻤﺎل‬
‫ﺍﻟﻤﺼﺭﻭﻓﺎﺕ ﺍﻟﺭﺃﺴﻤﺎﻟﻴﺔ‬
‫ﺃﺭﺒﺎﺡ ﺭﺃﺴﻤﺎﻟﻴﺔ‬
‫ ﺴﻠﻊ ﺍﻨﺘﺎﺠﻴﺔ‬،‫ﻭﺴﺎﺌل ﺍﻨﺘﺎﺝ‬
‫ﻋﺎﺌﺩﺍﺕ ﺭﺃﺱ ﺍﻟﻤﺎل‬
‫ﺍﺴﺘﺜﻤﺎﺭ ﺭﺍﺱ ﺍﻟﻤﺎل‬
‫ﻀﺭﻴﺒﺔ ﺭﺃﺱ ﺍﻟﻤﺎل‬
‫ﻗﺭﺽ ﻁﻴﻭل ﺍﻻﺠل‬
‫ﺤﺭﻜﺔ ﺭﺃﺱ ﺍﻟﻤﺎل‬
‫ﻤﺼﺭﻭﻑ ﺭﺃﺴﻤﺎﻟﻲ‬
‫)‪Capital paid in (up‬‬ ‫ﺭﺃﺱ ﺍﻟﻤﺎل ﺍﻟﻤﺩﻓﻭﻉ‬
‫‪Capital-reconciliation‬‬ ‫ﺒﻴﺎﻥ ﺘﺴﻭﻴﺔ ﺭﺃﺱ ﺍﻟﻤﺎل‬
‫‪statement‬‬
‫‪Capital reserve‬‬ ‫ﺍﺤﺘﻴﺎﻁﻲ ﺭﺃﺱ ﺍﻟﻤﺎل‬
‫‪Capital stock‬‬ ‫ﺭﺃﺱ ﻤﺎل ﺍﻟﺸﺭﻜﺔ‬
‫‪Capital sum‬‬ ‫ﺍﻟﻘﻴﻤﺔ ﺍﻻﺼﻠﻴﺔ‬
‫‪Capital surplus‬‬ ‫ﻓﺎﺌﺽ ﺭﺃﺱ ﺍﻟﻤﺎل‬
‫‪Capital turnover‬‬ ‫ﺩﺭﻭﺓ ﺭﺃﺱ ﺍﻟﻤﺎل‬
‫‪Capital value‬‬ ‫ﺍﻟﻘﻴﻤﺔ ﺍﻟﺭﺃﺴﻤﺎﻟﻴﺔ‬
‫‪Capitalization unit‬‬ ‫ﻭﺤﺩﺓ ﺍﻟﺘﺤﻭﻴل ﻟﺭﺃﺱ ﺍﻟﻤﺎل‬
‫‪Capitalize‬‬ ‫ﻴﺤﻭل ﺍﻟﻰ ﺭﺃﺱ ﻤﺎل‪ ،‬ﻴﺤﻭل‬
‫‪• To capitalize a‬‬ ‫ﻴﻤﻭل‬
‫‪Capitalized expenses‬‬ ‫ﻤﺼﺭﻭﻑ ﺭﺃﺴﻤﺎﻟﻲ‬
‫‪Capitalized leverage‬‬ ‫ﺃﺭﺒﺎﺡ ﺭﺃﺴﻤﺎﻟﻴﺔ‬
‫‪Capitalized surplus‬‬ ‫ﺍﻟﻔﺎﺌﺽ ﺍﻟﻤﺤﻭل ﺍﻟﻰ ﺭﺃﺱ ﻤﺎل‬
‫‪Capitalized value‬‬ ‫ﺍﻟﻘﻴﻤﺔ ﺍﻟﺭﺃﺴﻤﺎﻟﻴﺔ‬
‫‪Capitalism‬‬ ‫ﺭﺃﺴﻤﺎﻟﻴﺔ‬
‫‪Capitalist‬‬ ‫ﺭﺃﺴﻤﺎﻟﻲ‬
‫‪Captions‬‬ ‫ﺒﻨﻭﺩ‪ ،‬ﻋﻨﻭﺍﻥ‪ ،‬ﺘﻌﻠﻴﻕ ﺍﻭ ﺸﺭﺡ‬
‫‪Card index‬‬ ‫ﻓﻬﺭﺱ ﻋﻠﻰ ﺍﻟﺒﻁﺎﻗﺎﺕ‬
‫‪Card ledger‬‬ ‫ﺴﺠل ﺍﻟﺒﻁﺎﻗﺎﺕ‬
‫‪Card of accounts‬‬ ‫ﺒﻁﺎﻗﺔ ﺍﻟﺤﺴﺎﺒﺎﺕ‬
‫‪Card time recorder‬‬ ‫ﺁﻟﺔ ﺘﺴﺠﻴل ﺍﻟﻭﻗﺕ‬
‫‪Cardex‬‬ ‫ﻨﻅﺎﻡ ﺍﻟﺒﻁﺎﻗﺎﺕ‬
‫‪Care of‬‬ ‫ﺒﻭﺍﺴﻁﺔ‬
‫‪Career‬‬ ‫ﻤﻬﻨﺔ‪ ،‬ﺍﻟﺴﻴﺭﺓ‬
‫‪Cargo‬‬ ‫ﺸﺤﻨﺔ‪ ،‬ﺍﻟﺤﻤﻭﻟﺔ )ﻤﺎ ﺘﺤﻤﻠﻪ ﺍﻟﺴﻔﻴﻨﺔ ﺍﻭ ﺍﻟﻁﺎﺌﺭﺓ ﺍﻭ‬
‫ﺍﻟﻌﺭﺒﺔ(‬
‫‪Carriage charges‬‬ ‫ﻤﺼﺎﺭﻴﻑ ﺍﻟﻨﻘل‬
‫‪Carriage forward‬‬ ‫ﺃﺠﺭﺓ ﺍﻟﻨﻘل ﺴﻠﻔﺎ‬
‫‪Carriage free‬‬ ‫ﺨﺎﻟﺹ ﻋﻥ ﺃﺠﺭﺓ ﺍﻟﻨﻘل‬
‫‪Carried forward‬‬ ‫ﻤﺩﺭﻭ ﻟﻤﺎ ﺒﻌﺩﻩ‬
‫‪Carried interest‬‬ ‫ﺍﻟﻔﺎﺌﺩﺓ ﺍﻟﻤﺤﻤﻭﻟﺔ‬
‫‪Carrier‬‬ ‫ﻨﺎﻗل‬
‫‪Carry‬‬ ‫ﻴﺤﻤل‪ ،‬ﻴﻨﻘل‬
‫‪Carryback‬‬ ‫ﺨﺴﺎﺭﺓ ﻤﺭﺘﺠﻌﺔ )ﻟﺩﻯ ﺍﺤﺘﺴﺎﺏ ﺍﻟﻀﺭﻴﺒﺔ(‬
‫‪Carry down‬‬ ‫ﻴﻨﻘل ﻷﺴﻔل‬
‫‪Carry on‬‬ ‫ﻴﻭﺍﺼل‪ ،‬ﻴﺴﺠل )ﻓﻲ ﺴﺠﻼﺕ(‬
‫‪Carry over‬‬ ‫ﻴﺩﻭﺭ‪ ،‬ﻴﺭﺤل‬
‫‪Carry-over file‬‬ ‫ﺍﻟﻤﻠﻑ ﺍﻟﺩﺍﺌﻡ‬
‫‪Cartel‬‬ ‫ﺘﻜﺘل ﺍﻟﻤﻨﺘﺠﻴﻥ‬
‫‪Cash‬‬ ‫ﻨﻘﺩ‬
‫‪• To cash‬‬ ‫ﻴﻘﺒﺽ‬
‫‪• Counter cash book‬‬ ‫ﺩﻓﺘﺭ ﻤﺴﻭﺩﺓ ﺼﻨﺩﻭﻕ‬
‫‪• In cash‬‬ ‫ﻨﻘﺩﺍ‬
‫‪• Petty cash‬‬ ‫ﺤﺴﺎﺏ ﺍﻟﻨﺜﺭﻴﺔ‬
‫‪Cash account‬‬ ‫ﺤﺴﺎﺏ ﺍﻟﺼﻨﺩﻭﻕ‬
‫‪Cash advances‬‬ ‫ﺴﻠﻑ ﻨﻘﺩﻴﺔ‬
‫‪Cash asset‬‬ ‫ﺃﻤﻭﺍل ﺍﻟﺼﻨﺩﻭﻕ‬
‫‪Cash audit‬‬ ‫ﻤﺭﺍﺠﻌﺔ ﻨﻘﺩﻴﺔ‬
‫‪Cash basis‬‬ ‫ﺍﻻﺴﺎﺱ ﺍﻟﻨﻘﺩﻱ‬
‫‪Cash book‬‬ ‫ﺩﻓﺘﺭ ﺍﻟﺼﻨﺩﻭﻕ‬
‫‪Cash budget‬‬ ‫ﺘﻘﺩﻴﺭ ﺍﻟﺴﻴﻭﻟﺔ‪ ،‬ﻤﻴﺯﺍﻨﻴﺔ ﺍﻟﻨﻘﺩ‬
‫‪Cash count‬‬ ‫ﺠﺭﺩ ﺍﻟﻨﻘﺩﻴﺔ‬
‫‪Cash disbursement‬‬ ‫ﻤﺩﻓﻭﻋﺎﺕ ﻨﻘﺩﻴﺔ‬
‫‪Cash discount‬‬ ‫ﺨﺼﻡ ﻨﻘﺩﻱ‬
‫‪Cash dividend‬‬ ‫ﺃﺭﺒﺎﺡ ﻨﻘﺩﻴﺔ ﻋﻥ ﺍﻷﺴﻬﻡ‬
‫‪Cash flaw‬‬ ‫ﺍﻟﺴﻴﻭﻟﺔ ﺍﻟﻨﻘﺩﻴﺔ‪ ،‬ﺤﺭﻜﺔ ﺍﻟﻨﻘﺩ‬
‫‪Cash fund‬‬ ‫ﺃﺼل ﻨﻘﺩﻱ‬
‫‪Cash at bank‬‬ ‫ﻨﻘﻭﺩ ﻤﻭﺩﻋﺔ ﻓﻲ ﺍﻟﻤﺼﺭﻑ‬
‫‪Cash in transit‬‬ ‫ﻨﻘﺩ ﻓﻲ ﺍﻟﻁﺭﻴﻕ‬
‫‪Cash items‬‬ ‫ﻤﻔﺭﺩﺍﺕ ﻨﻘﺩﻴﺔ‬
‫‪Cash journal‬‬ ‫ﻴﻭﻤﻴﺔ ﺍﻟﺼﻨﺩﻭﻕ‬
‫‪Cash margin‬‬ ‫ﺍﻟﻨﻘﺩ ﺍﻟﻤﺤﺘﺠﺯ ﻓﻲ ﺍﻟﻤﺼﺭﻑ‪ ،‬ﺍﻟﺘﺄﻤﻴﻥ ﺍﻟﻨﻘﺩﻱ‬
‫‪Cash offer‬‬ ‫ﻋﺭﺽ ﻨﻘﺩﺍ‬
‫‪Cash on delivery‬‬ ‫ﺩﻓﻊ ﻋﻨﺩ ﺍﻟﺘﺴﻠﻴﻡ‬
‫‪Cash on hand‬‬ ‫ﻨﻘﺩ ﻓﻲ ﺍﻟﺼﻨﺩﻭﻕ‬
‫‪Cash price‬‬ ‫ﺍﻟﺴﻌﺭ ﻨﻘﺩﺍ‬
‫‪Cash records‬‬ ‫ﺴﺠﻼﺕ ﺍﻟﻨﻘﺩ‬
‫‪Cash register‬‬ ‫ﺁﻟﺔ ﻟﺘﺴﺠﻴل ﺍﻟﻨﻘﺩ‬
‫‪Cash reserve‬‬ ‫ﺍﺤﺘﻴﺎﻁﻲ ﻨﻘﺩﻱ‬
‫‪Cash revision‬‬ ‫ﻤﺭﺍﺠﻌﺔ ﺍﻟﻨﺼﺩﻭﻕ‬
‫‪Cash sale‬‬ ‫ﺍﻟﺒﻴﻊ ﻨﻘﺩﺍ‬
‫‪Cash surplus‬‬ ‫ﺍﻟﻔﺎﺌﺽ ﺍﻟﻨﻘﺩﻱ‬
Cash surrender value ‫ﻗﻴﻤﺔ ﺍﺴﺘﺭﺩﺍﺩ ﻨﻘﺩﻱ‬
Cash till ‫ﺼﻨﺩﻭﻕ )ﺍﻟﻭﺤﺩﺍﺕ( ﺍﻟﻨﻘﺩﻴﺔ‬
Cash with order ‫ﺍﻟﺩﻓﻊ ﻋﻨﺩ ﺍﻟﻁﻠﺏ‬
Cashed cheque ‫ﺸﻴﻙ ﻤﺼﺭﻭﻑ ﻨﻘﺩﺍ‬
Cahier ‫ﺃﻤﻴﻥ ﺍﻟﺼﻨﺩﻭﻕ‬
Cashing ‫ﺼﺭﻑ‬
Cast ‫ﻴﺠﻤﻊ‬
Casual profit ‫ﺭﺒﺢ ﻋﺭﻀﻲ‬
Category ‫ ﻓﺌﺔ‬،‫ﺼﻨﻑ‬
Caveat emptor ‫ﺘﺤﺫﻴﺭ ﻤﻭﺠﻪ ﻟﻠﻤﺸﺘﺭﻱ ﺃﻨﻪ ﻴﺸﺘﺭﻱ ﻋﻠﻰ ﻤﺴﺅﻭﻟﻴﺘﻪ‬
Ce
Ceiling price ‫ﺍﻟﺤﺩ ﺍﻷﻋﻠﻰ ﻟﻠﺴﻌﺭ‬
Census ‫ﺍﺤﺼﺎﺀ ﺍﻟﺴﻜﺎﻥ ﺭﺴﻤﻴﺎ‬
Center ‫ ﻤﻘﺭ‬،‫ﻤﺭﻜﺯ‬
Central bank ‫ﺍﻟﻤﺼﺭﻑ ﺍﻟﻤﺭﻜﺯﻱ‬
Central reserve system ‫ﻨﻅﺎﻡ ﺍﻟﻤﺭﻜﺯﻴﺔ ﺍﻻﺤﺘﻴﺎﻁﻲ‬
Central risk (‫ﻤﺭﻜﺯﻴﺔ ﺍﻟﻤﺨﺎﻁﺭ )ﺍﻟﻤﺼﺭﻓﻴﺔ‬
Certificate ‫ﺸﻬﺎﺩﺓ‬
• Bankrupt’s ‫ﻭﺜﻴﻘﺔ ﺼﻠﺢ ﺍﻓﻼﺱ‬
certificate
• Mill’s certificate ‫ﺍﺠﺎﺯﺓ ﻓﺘﺢ ﻤﺼﻨﻊ‬
• Registered certificate ‫ﺍﺠﺎﺯ ﺘﺴﺠﻴل‬
• Share certificate (‫ﺴﻨﺩﺍﺕ ﺍﻟﺴﻬﻡ )ﻓﻲ ﺍﻟﺸﺭﻜﺎﺕ‬
Certificate of deposit ‫ﺸﻬﺎﺩﺓ ﺍﻴﺩﺍﻉ‬
Certificate of discharge ‫ﺸﻬﺎﺩﺓ ﺒﺭﺍﺀﺓ ﺫﻤﺔ‬
Certificate of ‫ﺍﺠﺎﺯﺓ ﺘﺄﺴﻴﺱ ﺸﺭﻜﺔ‬
incorporation
Certificate of ‫ﺴﻨﺩ ﺍﺜﺒﺎﺕ ﺩﻴﻥ‬
indebtedness
Certificate of origin ‫ﺸﻬﺎﺩﺓ ﻤﻨﺸﺄ‬
Certificate of quality ‫ﺸﻬﺎﺩﺓ ﻨﻭﻋﻴﺔ‬
Certificate of quantity ‫ﺸﻬﺎﺩﺓ ﻜﻤﻴﺔ‬
Certificate of shipment ‫ﻭﺜﻴﻘﺔ ﺸﺤﻥ‬
Certified ‫ ﺤﺎﻤل ﺸﻬﺎﺩﺓ‬،‫ ﻤﺠﺎﺯ‬،‫ﻤﻌﺘﻤﺩ‬
Certified cheque ‫ﺸﻴﻙ ﻤﺼﺩﻕ‬
Certified public (‫ﻤﺤﺎﺴﺏ ﻗﺎﻨﻭﻨﻲ ﻤﻌﺘﻤﺩ )ﺸﻬﺎﺩﺓ ﺍﻤﺭﻴﻜﻴﺔ‬
accountants
Certify ‫ﻴﺼﺩﻕ ﻋﻠﻰ‬
‫‪Certifying officer‬‬ ‫ﺍﻟﻤﺴﺅﻭل ﻋﻥ ﺍﻟﺘﺼﺩﻴﻕ‬
‫‪Cession‬‬ ‫ﺘﻨﺎﺯل ﻋﻥ ﺤﻕ‪ ،‬ﺘﺨل‬
‫‪Cession of property‬‬ ‫ﺘﻨﺎﺯل ﻋﻥ ﻤﻠﻜﻴﺔ‬
‫‪Ch‬‬
‫‪Chairman‬‬ ‫ﺭﺌﻴﺱ ﺍﻟﺠﻠﺴﺔ ﺍﻭ ﺍﻟﻤﺠﻠﺱ‬
‫‪Chairman of the board‬‬ ‫ﺭﺌﻴﺱ ﻤﺠﻠﺱ ﺍﻻﺩﺍﺭﺓ‬
‫‪Chain discount‬‬ ‫ﺴﻠﺴﻠﺔ ﺨﺼﻭﻤﺎﺕ ﺘﺠﺎﺭﻴﺔ‬
‫‪Chamber of commerce‬‬ ‫ﻏﺭﻓﺔ ﺍﻟﺘﺠﺎﺭﺓ‬
‫‪Champerty‬‬ ‫ﺘﻘﺩﻴﻡ ﺍﻟﻤﺎل ﺍﻭ ﺍﻟﺨﺩﻤﺎﺕ )ﻁﻤﻌﺎ ﻓﻲ ﻨﺼﻴﺏ ﻤﻥ‬
‫ﺍﻟﺭﺒﺢ ﺒﻌﺩ ﺍﻨﺠﺎﺡ ﺍﻟﺩﻋﻭﻯ(‬
‫‪Chancellor of the‬‬ ‫ﻭﺯﻴﺭ ﺍﻟﻤﺎﻟﻴﺔ ﻓﻲ ﺍﻟﻤﻤﻠﻜﺔ ﺍﻟﻤﺘﺤﺩﺓ‬
‫‪exchequer‬‬
‫‪Change‬‬ ‫ﺘﺒﺩﻴل ﺍﻭ ﺼﺭﺍﻓﺔ‬
‫‪Change of ownership‬‬ ‫ﻨﻘل ﻤﻠﻜﻴﺔ‬
‫‪Channel‬‬ ‫ﻤﺠﺭﻯ‪ ،‬ﻁﺭﻴﻕ‬
‫‪Channeling‬‬ ‫ﺘﻭﺯﻴﻊ‪ ،‬ﺘﺤﻭﻴل‬
‫‪Charge‬‬ ‫ﻨﻔﻘﺔ‪ ،‬ﻤﺼﺎﺭﻴﻑ‬
‫‪Charge account‬‬ ‫ﺤﺴﺎﺏ ﺍﻟﻌﻤﻴل )ﻓﻲ ﻤﺤل ﺍﻭ ﺸﺭﻜﺔ(‬
‫‪Charge off‬‬ ‫ﻴﻌﺩﻡ‪ ،‬ﺨﺴﺎﺭﺓ‬
‫‪Charge & discharge‬‬ ‫ﺒﻴﺎﻥ ﺍﻟﺭٍﺃﺴﻤﺎل‬
‫‪statement‬‬
‫‪Chargeable expenses‬‬ ‫ﺍﻟﻤﺼﺭﻭﻓﺎﺕ ﺍﻟﺘﺤﻤﻴﻠﻴﺔ‬
‫‪Charm price‬‬ ‫ﺴﻌﺭ ﻤﻐﺭﻱ‬
‫‪Chart‬‬ ‫ﺭﺴﻡ ﺒﻴﺎﻨﻲ‬
‫‪Chart for attributes‬‬ ‫ﻤﻨﺤﻨﻰ ﺍﻟﻨﻭﻋﻴﺔ‬
‫‪Chart of accounts‬‬ ‫ﺘﺒﻭﻴﺏ ﺍﻟﺤﺴﺎﺒﺎﺕ‬
‫‪Charter‬‬ ‫ﺒﺭﺍﺀﺓ‪ ،‬ﺍﺠﺎﺯﺓ‪ ،‬ﺍﻤﺘﻴﺎﺯ‬
‫‪Chartered company‬‬ ‫ﺸﺭﻜﺔ ﻤﺠﺎﺯﺓ‬
‫‪Chartered party‬‬ ‫ﻋﻘﺩ ﺍﺴﺘﺌﺠﺎﺭ ﺴﻔﻴﻨﺔ‬
‫‪Charterer‬‬ ‫ﻤﺴﺘﺄﺠﺭ ﺍﻟﺴﻔﻴﻨﺔ‬
‫‪Chattels‬‬ ‫ﺍﻤﻭﺍل ﻤﻨﻘﻭﻟﺔ‬
‫‪Check‬‬ ‫ﻤﺭﺍﺠﻌﺔ ﺘﺩﻗﻴﻕ‪ ،‬ﻴﺘﺤﻘﻕ ﻤﻥ‬
‫‪Check against‬‬ ‫ﻤﻁﺎﺒﻘﺔ‬
‫‪Check cut-offs‬‬ ‫ﻤﺭﺍﺠﻌﺔ ﻗﻴﻭﺩ )ﻟﺘﺎﺭﻴﺦ ﻤﻌﻴﻥ(‬
‫‪Check figure‬‬ ‫ﺭﻗﻡ ﻗﻴﺎﺴﻲ‬
‫‪Check up‬‬ ‫ﻴﺩﻗﻕ )ﺤﺴﺎﺒﺎ(‬
‫‪Cheque‬‬ ‫ﺸﻴﻙ‬
 • Crossed cheque ‫ﺸﻴﻙ ﻤﺴﻁﺭ‬
• Dishonored cheque ‫ﺸﻴﻙ ﻤﺭﻓﻭﺽ‬
• Open cheque ‫ﺸﻴﻙ ﻋﺎﺩﻱ‬
• Stale cheque ‫ﺸﻴﻙ ﻤﺘﻘﺎﺩﻡ‬
• Stopped cheque ‫ﺸﻴﻙ ﻤﺠﻤﺩ‬
• Traveler’s cheque ‫ﺸﻴﻙ ﻤﺴﺎﻓﺭﻴﻥ‬
Cheque to bearer ‫ﺸﻴﻙ ﻟﺤﺎﻤﻠﻪ‬
Cheque to order ‫ﺸﻴﻡ ﻷﻤﺭ‬
Cheque without funds ‫ﺸﻴﻙ ﺒﺩﻭﻥ ﺭﺼﻴﺩ‬
Chief accountant ‫ﺭﺌﻴﺱ ﻤﺤﺎﺴﺒﺔ‬
Chief creditor ‫ﺍﻟﺩﺍﺌﻥ ﺍﻻﻭل‬
Chose ‫ ﻴﺨﺘﺎﺭ‬،‫ ﺸﻲﺀ‬،‫ﺍﺤﺩ ﺍﻟﻤﻤﺘﻠﻜﺎﺕ ﺍﻟﺸﺨﺼﻴﺔ‬
Chose in action ‫ﺍﻟﺤﻕ ﺍﻟﻤﺘﻨﺎﺯﻉ ﻟﻬﻲ‬
Chose in possession ‫ﺸﻲﺀ ﻓﻲ ﺤﻭﺯﺓ ﺍﻟﻤﺭﺀ ﻓﻌﻼ‬
Chronological ‫ﻤﺅﺭﺥ ﺒﺤﺴﺏ ﺍﻟﺘﺴﻠﺴل ﺍﻟﺯﻤﻨﻲ‬
Ci
Circa (L) ‫ ﺤﻭﺍﻟﻲ‬،‫ﺘﻘﺭﻴﺒﺎ‬
Circle ‫ﺤﻠﻘﺔ‬
• Exchange circle(s) ‫ﺍﻭﺴﺎﻁ ﺍﻟﺒﻭﺭﺼﺔ‬
• Circle of declination ‫ﺩﺍﺌﺭﺓ ﺍﻻﻨﺤﺭﺍﻑ‬
• Circle of similitude ‫ﺩﺍﺌﺭﺓ ﺍﻟﻤﺸﺎﺒﻬﺔ‬
Circular ‫ﻨﺸﺭﺓ ﺩﻭﺭﻴﺔ‬
Circular letter of credit ‫ﻜﺘﺎﺏ ﺍﻋﺘﻤﺎﺩ ﺩﻭﺭﻱ‬
Circularization ‫ﻋﻤﻠﻴﺔ ﺍﺭﺴﺎل ﻜﺘﺏ ﻟﻠﺫﻤﻡ ﺍﻟﻤﺩﻴﻨﺔ ﻭﺍﻟﺩﺍﺌﻨﺔ ﻟﺘﺜﺒﻴﺕ‬
‫ﻤﻭﻗﻔﻬﻡ‬
Circulating assets ‫ﻤﻭﺠﻭﺩﺍﺕ ﻤﺘﺩﺍﻭﻟﺔ‬
Circulating capital ‫ﺭﺃﺴﻤﺎل ﺍﻟﻤﺘﺩﺍﻭل‬
Circulation ‫ﺘﺩﺍﻭل‬
Circulation of cost ‫ﺘﻭﺯﻴﻊ ﻓﺭﻭﻕ ﺍﻟﺘﻜﺎﻟﻴﻑ‬
Circulation of shares ‫ﺘﺩﺍﻭل ﺍﻻﺴﻬﻡ‬
Cl
Claim ‫ ﻴﻁﺎﻟﺏ‬،‫ﻤﻁﺎﻟﺒﺔ‬
Class ‫ﺼﻑ‬
Class interval ‫ﺼﻑ ﻤﻌﻴﻥ ﻓﻲ ﺃﺭﻗﺎﻡ ﺍﻟﺭﻤﺯﻴﺔ ﺍﻟﻤﺘﻜﺭﺭﺓ‬
Classification ‫ ﺘﺼﻨﻴﻑ ﺍﻟﺤﺴﺎﺒﺎﺕ‬،‫ ﺘﺒﻭﻴﺏ‬،‫ﺘﺼﻨﻴﻑ‬
Classified trial balance ‫ﻤﻴﺯﺍﻥ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﻤﺼﻨﻑ‬
‫‪Classify‬‬ ‫ﻴﺼﻨﻑ‪ ،‬ﻴﻭﺯﻉ‬
‫‪Clause‬‬ ‫ﻤﺎﺩﺓ‪ ،‬ﺒﻨﺩ‪ ،‬ﻓﻘﺭﺓ‬
‫‪• Value given clause‬‬ ‫ﺸﺭﻁ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻤﻘﺩﺭﺓ‬
‫‪Claused bill of lading‬‬ ‫ﺒﻭﻟﻴﺼﺔ ﺸﺤﻥ ﺒﺘﺤﻔﻅﺎﺕ‬
‫‪Clause of rejection‬‬ ‫ﺸﺭﻁ ﻓﺎﺴﺦ‬
‫‪Clean bill of exchange‬‬ ‫ﻜﻤﺒﻴﺎﻟﺔ ﻨﻅﻴﻔﺔ )ﺒﺩﻭﻥ ﻤﻼﺤﻅﺔ(‬
‫‪Clean bill of lading‬‬ ‫ﺒﻭﻴﺼﺔ ﺸﺤﻥ ﻨﻅﻴﻔﺔ )ﺩﻭﻥ ﺍﻟﺘﺤﻔﻅ(‬
‫‪Clean certificate‬‬ ‫ﺸﻬﺎﺩﺓ ﻨﻅﻴﻔﺔ )ﺩﻭﻥ ﺍﻟﺘﺤﻔﻅ(‬
‫‪Clean credit‬‬ ‫ﺍﻋﺘﻤﺎﺩ ﻨﻅﻴﻑ )ﺩﻭﻥ ﺍﻟﺘﺤﻔﻅ(‬
‫‪Clean draft‬‬ ‫ﺘﺴﺩﻴﺩ ﻋﺎﺩﻱ‬
‫‪Clean receipt‬‬ ‫ﺍﻴﺼﺎل ﺩﻭﻥ ﺘﺤﻔﻅ‬
‫‪Clear a bill‬‬ ‫ﻴﺴﺘﺒﺩل ﻜﻤﺒﻴﺎﻟﺔ ﺒﻨﻘﻭﺩ‬
‫‪Clear an account‬‬ ‫ﻴﺴﺩﺩ ﺤﺴﺎﺒﺎ‬
‫‪Clear loss‬‬ ‫ﺨﺴﺎﺭﺓ ﻻ ﺘﻌﻭﺽ‬
‫‪Clear off a mortgage‬‬ ‫ﻴﺤﺭﺭ ﺍﻟﺭﻫﻥ‬
‫‪Clear profit‬‬ ‫ﺭﺒﺢ ﺼﺎﻓﻲ‬
‫‪Clearance‬‬ ‫ﻤﻘﺎﺼﺔ‪ ،‬ﻓﻙ ﺍﻟﺭﻫﻥ‬
‫‪Clearance sale‬‬ ‫ﺘﺼﻔﻴﺔ )ﺒﻴﻊ ﻤﻭﺍﺩ ﺒﺄﻗل ﺴﻌﺭ(‬
‫‪Clearing‬‬ ‫ﺘﺼﻔﻴﺔ ﺤﺴﺎﺒﺎﺕ‬
‫‪Clearing account‬‬ ‫ﺤﺴﺎﺏ ﺍﻟﻤﻘﺎﺼﺔ‬
‫‪Clearing house‬‬ ‫ﺒﻴﺕ ﺍﻟﻤﻘﺎﺼﺔ‬
‫‪Clearing office‬‬ ‫ﻤﻜﺘﺏ ﺍﻟﺘﺼﻔﻴﺔ‬
‫‪Clearing payment‬‬ ‫ﺩﻓﻌﺔ ﺍﻟﻤﻘﺎﺼﺔ‬
‫‪Clearing sheet‬‬ ‫ﺠﺩﻭل ﺍﻟﻤﻘﺎﺼﺔ‬
‫‪Client‬‬ ‫ﻋﻤﻴل‪ ،‬ﺯﺒﻭﻥ‬
‫‪Clientage‬‬ ‫ﺯﺒﻭﻥ ﻤﺤل ﺘﺠﺎﺭﻱ‬
‫‪Clock card‬‬ ‫ﺒﻁﺎﻗﺔ ﺤﻀﻭﺭ )ﻗﻴﺩ ﺍﻟﻭﻗﺕ(‬
‫‪Clocking off‬‬ ‫ﺍﻨﺘﻬﺎﺀ ﻭﻗﺕ‬
‫‪Clocking on‬‬ ‫ﻤﺒﺎﺸﺭﺓ ﺍﻟﺩﻭﺍﻡ‬
‫‪Close‬‬ ‫ﻴﻘﻔل‪ ،‬ﻴﻐﻠﻕ‪ ،‬ﻴﻨﻬﻲ‬
‫‪• To close about‬‬ ‫ﻴﻁﻭﻕ‬
‫‪• To close down‬‬ ‫ﻴﻨﻘﻁﻊ ﻋﻥ ﺍﻻﻨﺘﺎﺝ‬
‫‪• To close in‬‬ ‫ﻴﺩﺭﻜﻪ ﺍﻭ ﻴﻠﻔﻪ ﺍﻟﻅﻼﻡ‬
‫‪• To close in upon‬‬ ‫ﻴﻁﺒﻕ ﻋﻠﻰ ﺍﻟﺨﺼﻡ‬
‫‪• To close up‬‬ ‫ﻴﻐﻠﻕ ﺒﻴﺘﺎ ﺍﻏﻼﻗﺎ ﺘﺎﻤﺎ‬
‫‪• To close with‬‬ ‫ﻴﻘﺒل ﻋﻭﻀﺎ‬
‫‪• Close at hand‬‬ ‫ﻏﻴﺭ ﺒﻌﻴﺩ ﻤﻥ‬
 • Close to (or) by ‫ﻋﻠﻰ ﻤﻘﺭﺒﺔ ﻤﻥ‬
• Close upon ‫ﺘﻘﺭﻴﺒﺎ‬
Closed accounts ‫ﺤﺴﺎﺏ ﻤﻘﻔل‬
Close an account ‫ﻴﻘﻔل ﺤﺴﺎﺒﺎ‬
Close call ‫ﻨﺠﺎﺓ ﺒﺎﻋﺠﻭﺒﺔ‬
Closing ‫ ﺇﻏﻼﻕ‬،‫ﺍﻗﻔﺎل‬
Closing balance ‫ﺭﺼﻴﺩ ﺍﻻﻗﻔﺎل‬
Closing date ‫ﺘﺎﺭﻴﺦ ﺍﻻﻗﻔﺎل‬
Closing entry ‫ﻗﻴﺩ ﺍﻻﻗﻔﺎل‬
Closing price ‫ﺴﻌﺭ ﺍﻻﻗﻔﺎل‬
Closing stock ‫ﺒﻀﺎﻋﺔ ﺁﺨﺭ ﺍﻟﻤﺩﺓ‬
Closing the books ‫ﻏﻠﻕ ﺍﻟﺤﺴﺎﺒﺎﺕ ﺍﻟﻤﻭﺠﻭﺩﺓ ﻓﻲ ﺍﻟﺴﺠﻼﺕ ﺒﺘﺎﺭﻴﺦ‬
‫ﻤﻌﻴﻥ‬
Closing trial balance ‫ﻤﻴﺯﺍﻥ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺨﺘﺎﻤﻲ‬
Co
Code (‫ﺭﻤﺯ )ﺤﺴﺎﺒﻲ‬
Code number ‫ﺩﻟﻴل ﺍﻟﺭﻤﻭﺯ‬
Coefficient ‫ ﺩﺭﺠﺔ‬،‫ﻤﻌﺎﻤل‬
Coefficient of absorption ‫ﻤﻌﺎﻤل ﺍﻻﻤﺘﺼﺎﺹ‬
Coffer ‫ﺼﻨﺩﻭﻕ ﻟﺤﻔﻅ ﺍﻟﻨﻔﺎﺌﺱ‬
Cofferdam ‫ﺨﺯﺍﻨﺔ ﺍﻭ ﺴﺩ ﻟﻤﻨﻊ ﺘﺴﺭﺏ ﺍﻟﻤﺎﺀ‬
Coinsurance clause ‫ﺸﺭﻁ ﺘﺄﻤﻴﻥ ﻤﺸﺘﺭﻙ‬
Collapse in price ‫ﺘﺩﻫﻭﺭ ﻓﻲ ﺍﻷﺴﻌﺎﺭ‬
Collate ‫ﻴﻘﺎﺭﻥ ﺍﻭ ﻴﻭﺍﺯﻥ‬
Collateral ‫ﻤﻀﻤﻭﻥ ﺒﻀﻤﺎﻨﺔ ﺍﻀﺎﻓﻴﺔ‬
Collateral on a loan ‫ﻀﻤﺎﻨﺔ ﻋﻠﻰ ﻗﺭﺽ‬
Collateral security ‫ﻀﻤﺎﻥ ﺍﻀﺎﻓﻲ‬
Collateral trust bonds ‫ﺴﻨﺩﺍﺕ ﻤﻀﻤﻭﻨﺔ ﺒﺴﻨﺩﺍﺕ ﺍﺨﺭﻯ‬
Collectibility ‫ﻗﺎﺒﻠﻴﺔ ﺍﻟﺘﺤﺼﻴل‬
Collecting charges ‫ﻤﺼﺎﺭﻴﻑ ﺍﻟﺘﺤﺼﻴل‬
Collection items ‫ﺍﻭﺭﺍﻕ ﺒﺭﺴﻡ ﺍﻟﺘﺤﺼﻴل‬
Collective action ‫ﻋﻤل ﺠﻤﺎﻋﻲ‬
Collective agreements ‫ﺍﺘﻔﺎﻗﻴﺔ ﺠﻤﺎﻋﻴﺔ‬
Collective bonus ‫ﻤﻜﺎﻓﺄﺓ ﺠﻤﺎﻋﻴﺔ‬
Collision insurance ‫ﺘﺄﻤﻴﻥ ﻀﺩ ﺍﻟﺘﺼﺎﺩﻡ‬
Column ‫ﻋﺎﻤﻭﺩ ﻓﻲ ﺍﻟﺴﺠل ﺍﻟﺤﺴﺎﺒﻲ‬
Columnar journal ‫ﻴﻭﻤﻴﺔ ﺫﺍﺕ ﺃﻋﻤﺩﺓ‬
Collusion ‫ﺘﻭﺍﻁﺅ‬
Combination ‫ ﺍﺘﺤﺎﺩ‬،‫ﺘﻜﺘل‬
Combine ‫ ﻴﻭﺤﺩ‬،‫ﻴﻀﻡ‬
Commerce ‫ﺘﺠﺎﺭﺓ‬
Commercial ‫ﺘﺠﺎﺭﻱ‬
Commercial book ‫ﺴﺠل ﺘﺠﺎﺭﻱ‬
Commercial branch ‫ﻓﺭﻉ ﺘﺠﺎﺭﻱ‬
Commercial case ‫ﺩﻋﻭﻯ ﺘﺠﺎﺭﻴﺔ‬
Commercial cost ‫ﺍﻟﻜﻠﻔﺔ ﺍﻟﺘﺠﺎﺭﻴﺔ‬
Commercial debt ‫ﺩﻴﻥ ﺘﺠﺎﺭﻱ‬
Commercial director ‫ﻤﺩﻴﺭ ﺘﺠﺎﺭﻱ‬
Commercial invoice ‫ﺍﻟﻘﺎﺌﻤﺔ ﺍﻟﺘﺠﺎﺭﻴﺔ‬
Commercial law ‫ﻗﺎﻨﻭﻥ ﺘﺠﺎﺭﻱ‬
Commercial mandate ‫ﺘﻔﻭﻴﺽ ﺘﺠﺎﺭﻱ‬
Commercial paper ‫ﻭﺭﻗﺔ ﺘﺠﺎﺭﻴﺔ ﻗﺎﺒﻠﺔ ﻟﻠﺘﺩﺍﻭل‬
Commercial practice ‫ﻋﺭﻑ ﺘﺠﺎﺭﻱ‬
Commercial register ‫ﺴﺠل ﺘﺠﺎﺭﻱ‬
Commercial ‫ﻤﻤﺜل ﺘﺠﺎﺭﻱ‬
representative
Commercial traveler ‫ﻤﻨﺩﻭﺏ ﺘﺠﺎﺭﻱ ﺠﻭﺍل‬
Commercial treaty (‫ﻤﻌﺎﻫﺩﺓ ﺘﺠﺎﺭﻴﺔ )ﺍﺘﻔﺎﻗﻴﺔ‬
Commission ‫ ﺘﻔﻭﻴﺽ‬،‫ﻋﻤﻭﻟﺔ‬
Commission agent ‫ﻭﻜﻴل ﺒﺎﻟﻌﻤﻭﻟﺔ‬
Commissioner ‫ﻭﻜﻴل ﺘﺠﺎﺭﻱ‬
Commitment ‫ ﻭﻋﺩ‬،‫ ﺘﻌﻬﺩ‬،‫ﺍﻟﺘﺯﺍﻡ‬
Committee ‫ﻟﺠﻨﺔ‬
• Auditing committee ‫ﻟﺠﻨﺔ ﻤﺭﺍﻗﺒﺔ ﺍﻟﺤﺴﺎﺒﺎﺕ‬
Commodity ‫ ﺒﻀﺎﻋﺔ‬،‫ﺴﻠﻌﺔ‬
Commodity credit ‫ﺍﻋﺘﻤﺎﺩ ﺘﺠﺎﺭﻱ‬
Commodity exchange ‫ﺒﻭﺭﺼﺔ ﺍﻟﺒﻀﺎﺌﻊ‬
Commodity money ‫ﻨﻘﻭﺩ ﺴﻠﻌﻴﺔ‬
Commodity paper ‫ﺍﻭﺭﺍﻕ ﺘﺠﺎﺭﻴﺔ‬
Common average ‫ﻤﻌﺩل ﺒﺴﻴﻁ‬
Common cost ‫ﻜﻠﻔﺔ ﻤﺸﺘﺭﻜﺔ‬
Common due date ‫ﺘﺎﺭﻴﺦ ﺍﺴﺘﺤﻘﺎﻕ ﻤﺸﺘﺭﻙ‬
Common interest ‫ﻤﺼﺎﻟﺢ ﻤﺸﺘﺭﻜﺔ‬
Common law ‫ ﺍﻟﻌﺭﻑ‬،‫ﺍﻟﻘﺎﻨﻭﻥ ﺍﻟﻌﺎﻡ‬
Common law trust ‫ﺸﺭﻜﺔ ﺍﺤﺘﻜﺎﺭﻴﺔ‬
Common stock ‫ﺴﻬﻡ ﻋﺎﺩﻱ‬
Communication ‫ﺍﺘﺼﺎل‬
Community ‫ﻤﺠﺘﻤﻊ ﻤﺤﻠﻲ )ﻭﻁﻨﻲ( ﻓﻲ ﻅل ﻗﻭﺍﻨﻴﻥ ﻭﺍﺤﺩﺓ‬
Community of interest ‫ﺘﻨﺴﻴﻕ ﺍﻟﻤﺼﺎﻟﺢ ﺒﻴﻥ ﺍﻟﺸﺭﻜﺎﺕ‬
Community property (‫ ﻤﺜﻼ )ﺒﻴﺕ ﺍﻟﺯﻭﺝ ﻭﺍﻟﺯﻭﺠﺔ‬،‫ﻤﻠﻙ ﻤﺸﺘﺭﻙ‬
Companies act ‫ﻗﺎﻨﻭﻥ ﺍﻟﺸﺭﻜﺎﺕ‬
Companies articles ‫ﺍﻨﻅﻤﺔ ﺍﻟﺸﺭﻜﺎﺕ‬
Company ‫ﺸﺭﻜﺔ‬
Finance company ‫ﺸﺭﻜﺔ ﻤﺎﻟﻴﺔ‬
• Holding company ‫ﺍﻟﺸﺭﻜﺔ ﺍﻟﺭﺌﻴﺴﻴﺔ‬
• Joint stock company ‫ﺸﺭﻜﺔ ﻤﺴﺎﻫﻤﺔ ﺘﻀﺎﻤﻨﻴﺔ‬
• Limited liability ‫ﺸﺭﻜﺔ ﺫﺍﺕ ﻤﺴﺅﻭﻟﻴﺔ ﻤﺤﺩﻭﺩﺓ‬
company
• Private limited ‫ﺸﺭﻜﺔ ﺨﺎﺼﺔ ﺫﺍﺕ ﻤﺴﺅﻭﻟﻴﺔ ﻤﺤﺩﻭﺩﺓ‬
company
• Public company ‫ﺸﺭﻜﺔ ﻤﺴﺎﻫﻤﺔ‬
• Real estate company ‫ﺸﺭﻜﺔ ﻋﻘﺎﺭﻴﺔ‬
• Statutory company ‫ﺸﺭﻜﺔ ﺼﺎﺤﺒﺔ ﺍﻤﺘﻴﺎﺯ‬
Company promoter ‫ﻤﺅﺴﺱ ﺍﻟﺸﺭﻜﺔ‬
Comparative ‫ ﻗﻴﺎﺴﻲ‬،‫ﻤﻘﺎﺭﻥ‬
Comparative balance ‫ﻤﻴﺯﺍﻨﻴﺎﺕ ﻤﻘﺎﺭﻨﺔ‬
sheet
Comparative cost ‫ﻜﻠﻔﺔ ﻤﻘﺎﺭﻨﺔ‬
Compensate ‫ ﻴﻜﺎﻓﺊ‬،‫ﻴﻌﻭﺽ‬
Compensation ‫ﺘﻌﻭﻴﺽ‬
Compensatory duty ‫ﺭﺴﻭﻡ ﺘﻌﻭﻴﻀﻴﺔ‬
Compensatory spending ‫ﺍﻻﻨﻔﺎﻕ ﺍﻟﺘﻌﻭﻴﻀﻲ‬
Compete for ‫ﻴﺘﻨﺎﻓﺱ ﻋﻠﻰ‬
Competence ‫ ﺍﺨﺘﺼﺎﺹ‬،‫ ﻤﻘﺩﺭﺓ‬،‫ﺠﺩﺍﺭﺓ‬
Competent ‫ ﻤﻘﺘﺩﺭ‬،‫ ﻤﺨﺘﺹ‬،‫ﻜﻑﺀ‬
Competition ‫ ﺘﻨﺎﻓﺱ‬،‫ﻤﻨﺎﻓﺴﺔ‬
Competitive price ‫ﺴﻌﺭ ﻤﻐﺭﻱ‬
Compilation ‫ﺠﻤﻊ )ﺍﻟﺒﻴﺎﻨﺎﺕ( ﺍﻭ ﺘﺼﻨﻴﻑ‬
Compile ‫ ﻴﺼﻨﻑ‬،‫ﻴﺠﻤﻊ‬
Complaisance bond ‫ﺴﻨﺩ ﻤﺠﺎﻤﻠﺔ‬
Complementary ‫ﻤﺘﻤﻡ‬
‫‪Complete audit‬‬ ‫ﻤﺭﺍﺠﻌﺔ ﻜﺎﻤﻠﺔ‬
‫‪Complete payment‬‬ ‫ﺘﺴﺩﻴﺩ ﺍﻟﺭﺼﻴﺩ‬
‫‪Completed transaction‬‬ ‫ﻋﻤﻠﻴﺔ ﻤﻨﺘﻬﻴﺔ‬
‫‪Complex‬‬ ‫ﻤﻌﻘﺩ‪ ،‬ﻤﺸﺒﻙ‪ ،‬ﻤﺭﻜﺏ‬
‫‪Complex number‬‬ ‫ﺭﻗﻡ ﻤﺭﻜﺏ‬
‫‪Complexity‬‬ ‫ﺘﻌﻘﻴﺩ‬
‫‪Comply‬‬ ‫ﻴﻁﻴﻊ‪ ،‬ﻴﺴﺘﺠﻴﺏ‬
‫‪Component‬‬ ‫ﻋﻨﺼﺭ ﺍﻭ ﺠﺯﺀ ﺃﺴﺎﺴﻲ‬
‫‪Component budget‬‬ ‫ﺍﻟﻤﻴﺯﺍﻨﻴﺔ ﺍﻻﺴﺎﺴﻴﺔ‬
‫‪Compose‬‬ ‫ﻴﺅﻟﻑ‪ ،‬ﻴﺭﻜﺏ‪ ،‬ﻴﺠﻤﻊ‬
‫‪Composite‬‬ ‫ﻤﺭﻜﺏ‪ ،‬ﻤﺅﻟﻑ‬
‫‪Composite policy‬‬ ‫ﻋﻘﺩ ﺘﺄﻤﻴﻥ ﻤﻊ ﺍﺸﺘﺭﺍﻙ ﺒﺎﻻﺭﺒﺎﺡ‬
‫‪Composite rate of‬‬ ‫ﻤﻌﺩل ﺍﻨﺩﺜﺎﺭ ﺍﻟﻤﺭﻜﺏ‬
‫‪depreciation‬‬
‫‪Composition‬‬ ‫ﺘﺴﻭﻴﺔ‪ ،‬ﺍﺘﻔﺎﻕ‪ ،‬ﺘﻨﻀﻴﺩ )ﺍﻻﺤﺭﻑ ﺍﻟﻤﻁﺒﻌﻴﺔ(‬
‫‪Compound‬‬ ‫ﻤﺭﻜﺏ‬
‫‪• He compounded‬‬ ‫ﻴﺼﺎﻟﺢ‬
‫‪with his creditor‬‬
‫‪Compound interest‬‬ ‫ﺍﻟﻔﺎﺌﺩﺓ ﺍﻟﻤﺭﻜﺒﺔ‬
‫‪Compound journal entry‬‬ ‫ﻗﻴﺩ ﻴﻭﻤﻴﺔ ﻤﺯﺩﻭﺝ‬
‫‪Compound ratio‬‬ ‫ﺍﻟﻨﺴﺒﺔ ﺍﻟﻤﺭﻜﺒﺔ‬
‫‪Compound tariff‬‬ ‫ﺭﺴﻭﻡ ﻤﺭﻜﺒﺔ )ﺭﺴﻭﻡ ﻜﻤﺭﻜﻴﺔ ﺯﺍﺌﺩﺍ ﻋﻴﻨﻴﺔ(‬
‫‪Comprise‬‬ ‫ﻴﺸﻤل‪ ،‬ﻴﺤﺘﻭﻱ ﻋﻠﻰ‪ ،‬ﻴﺘﻀﻤﻥ‬
‫‪Compromise‬‬ ‫ﺘﺴﻭﻴﺔ‪ ،‬ﺤل ﻭﺴﻁ‬
‫‪Comptroller‬‬ ‫ﻤﺭﺍﻗﺏ ﻤﺎﻟﻲ ﺍﻭ ﺤﺴﺎﺒﻲ‬
‫‪Computation‬‬ ‫ﺤﺴﺎﺏ‪ ،‬ﺘﻘﺩﻴﺭ‪ ،‬ﺘﺨﻤﻴﻥ‬
‫‪Compute‬‬ ‫ﻴﺤﺘﺴﺏ‬
‫‪Computer‬‬ ‫ﺍﻟﺤﺎﺴﺒﺔ ﺍﻻﻟﻜﺘﺭﻭﻨﻴﺔ‬
‫‪Concentration‬‬ ‫ﺘﺭﻜﻴﺯ ﺍﻟﻔﻜﺭ ﻋﻠﻰ ﻨﻘﻁﺔ ﻤﻌﻴﻨﺔ‬
‫‪Concept‬‬ ‫ﻤﻔﻬﻭﻡ‪ ،‬ﻓﻜﺭﺓ‬
‫‪Concern‬‬ ‫ﻴﻬﻡ‪ ،‬ﻤﺅﺴﺴﺔ ﺘﺠﺎﺭﻴﺔ‪ ،‬ﻴﺘﻌﻠﻕ ﺒـ‬
‫‪• Going concern‬‬ ‫ﺍﻻﺴﺘﻤﺭﺍﺭﻴﺔ‪ ،‬ﻤﺸﺭﻭﻉ ﻤﺯﺩﻫﺭ‬
‫‪Concession‬‬ ‫ﺍﻤﺘﻴﺎﺯ‪ ،‬ﺤﻕ ﻤﻤﻨﻭﺡ‬
‫‪Concession companies‬‬ ‫ﺸﺭﻜﺎﺕ ﺍﻻﻤﺘﻴﺎﺯ‬
‫‪Concession rights‬‬ ‫ﺤﻘﻭﻕ ﺍﻻﻤﺘﻴﺎﺯ‬
‫‪Concessionaire‬‬ ‫ﺼﺎﺤﺏ ﺍﻻﻤﺘﻴﺎﺯ‬
‫‪Conciliation‬‬ ‫ﺍﻟﺘﻭﻓﻴﻕ‪ ،‬ﺘﺴﻭﻴﺔ‬
Conclude ‫ ﻴﻨﻬﻲ‬،‫ﻴﺨﺘﻡ‬
Conclusion ‫ ﻨﺘﻴﺠﺔ‬،‫ﻨﻬﺎﻴﺔ‬
• In conclusion ‫ﻭﺨﺘﺎﻤﺎ‬
Conclusive ‫ ﻗﻁﻌﻲ‬،‫ﻨﻬﺎﺌﻲ‬
Concurrent (‫ ﻤﺘﻔﻕ )ﻓﻲ ﺍﻟﺭﺃﻱ‬،‫ﻤﺘﺯﺍﻤﻥ‬
Condemned ‫ﻴﺼﺩﺭ ﻟﻠﻤﺼﻠﺤﺔ ﺍﻟﻌﺎﻤﺔ‬
Condensed balance sheet ‫ﺍﻟﻤﻴﺯﺍﻨﻴﺔ ﺍﻟﻤﻜﺜﻔﺔ‬
Condition ‫ ﺤﺎﻟﺔ‬،‫ﺸﺭﻁ‬
Conditional acceptance ‫ﻗﺒﻭل ﻤﺸﺭﻭﻁ‬
Conference ‫ ﺘﺸﺎﻭﺭ‬،‫ﻤﺅﺘﻤﺭ‬
Conferred ‫ﻤﻨﺢ‬
Confidential ‫ ﺨﺼﻭﺼﻲ‬،‫ﺴﺭﻱ‬
Confirm ‫ ﻴﺼﺩﻕ ﻋﻠﻰ‬،‫ﻴﺅﻜﺩ‬
Confirmation ‫ ﺍﺜﺒﺎﺕ‬،‫ﺒﺭﻫﺎﻥ‬
Confirmation letter ‫ﻜﺘﺎﺏ ﺘﺜﺒﻴﺕ‬
Confirmed credit ‫ﺍﻋﺘﻤﺎﺩ ﻤﻌﺯﺯ‬
Confirmed letter of credit ‫ﻜﺘﺎﺏ ﺍﻋﺘﻤﺎﺩ ﻤﻀﻤﻭﻥ‬
Confiscate ‫ﻴﺼﺎﺩﺭ‬
Confiscation ‫ﻤﺼﺎﺩﺭﺓ‬
Conflict ‫ ﻨﺯﺍﻉ‬،‫ﻴﻌﺎﺭﺽ‬
Conform ‫ ﻴﻁﺎﺒﻕ‬،‫ﻴﻭﺍﻓﻕ‬
Conformity ‫ ﻤﻁﺎﺒﻘﺔ‬،‫ﺍﻨﻁﺒﺎﻕ‬
• In conformity with ‫ﻭﻓﻘﺎ ﻟﻠﻨﻅﺎﻡ‬
the articles
Connection ‫ﺍﺭﺘﺒﺎﻁ‬
• Business connection ‫ﻋﻼﻗﺎﺕ ﺘﺠﺎﺭﻴﺔ‬
Consecutive ‫ﻤﺘﻼﺤﻕ‬
Consensual contract ‫ﻋﻘﺩ ﺒﺎﻟﺘﺭﺍﻀﻲ‬
Consensus (‫ﺍﻻﺠﻤﺎﻉ )ﺍﺘﻔﺎﻕ ﺠﻤﺎﻋﻲ ﻓﻲ ﺍﻟﺭﺃﻱ‬
Consequence ‫ ﻋﺎﻗﺒﺔ‬،‫ﻨﺘﻴﺠﺔ‬
Consequential loss (‫ﺍﻟﺨﺴﺎﺭﺓ ﻏﻴﺭ ﺍﻟﻤﺒﺎﺸﺭﺓ )ﻓﻲ ﺍﻟﺘﺄﻤﻴﻥ‬
Conservative approach ‫ﺤﺎﻟﺔ ﺍﻟﺘﺤﻔﻅ ﻓﻲ ﺍﻟﻤﺤﺎﺴﺒﺔ‬
Consideration ‫ﺩﺭﺱ ﺩﺍﻓﻊ ﺍﻟﻤﺼﻠﺤﺔ )ﻭﻋﺩ ﺍﻭ ﺍﻻﻤﺘﻨﺎﻉ ﻋﻥ ﻗﻴﺎﻡ‬
‫ﻋﻤل( ﻤﻜﺎﻓﺄﺓ‬
Consign (‫ ﻴﺭﺴل )ﺒﻀﺎﻋﺔ‬،‫ﻴﻭﺩﻉ‬
Consignation ‫ﺍﻴﺩﺍﻉ‬
Consignee ‫ﺍﻟﻤﻭﺩﻉ ﻟﺩﻴﻪ‬
‫‪Consignment‬‬
‫‪• On consignment‬‬
‫‪Consignment account‬‬
‫‪Consignment note‬‬
‫)‪Consignor (er‬‬
‫‪Consistency‬‬
‫‪Consistent buying‬‬
‫‪Consolidate‬‬
‫‪Consolidated account‬‬
‫‪Consolidated annuities‬‬
‫‪Consolidated balance‬‬
‫‪sheet‬‬
‫‪Consolidated bond‬‬
‫‪Consolidated financial‬‬
‫‪statement‬‬
‫‪Consolidated good will‬‬
‫‪Consolidated group‬‬
‫‪Consolidated surplus‬‬
‫‪Consolidation‬‬
‫‪Consoles‬‬
‫‪Constituent‬‬
‫‪Constituent assembly‬‬
‫‪Constitute‬‬
‫‪Constitution‬‬
‫‪Constitutional‬‬
‫‪Construction‬‬
‫‪Construction in progress‬‬
‫‪Constructive total loss‬‬
‫‪Consular invoice‬‬
‫‪Consult‬‬
‫‪Consultant‬‬
‫‪Consultation‬‬
‫‪Consume‬‬
‫‪Consumer‬‬
‫‪Consumer’s cooperative‬‬
‫‪societies‬‬
‫‪Consumer goods‬‬
‫ﺸﺤﻨﺔ ﺍﻭ ﺍﺭﺴﺎﻟﻴﺔ ﺒﻀﺎﻋﺔ‬
‫ﺒﺭﺴﻡ ﺍﻻﻤﺎﻨﺔ‬
‫ﺤﺴﺎﺏ ﺒﻀﺎﻋﺔ ﺍﻻﻤﺎﻨﺔ‬
‫ﺍﺸﻌﺎﺭ ﺸﺤﻥ ﺒﺭﻱ )ﺘﺫﻜﺭﺓ ﻨﻘل(‬
‫ﺍﻟﻤﺭﺴل‪ ،‬ﺍﻟﺸﺎﺤﻥ‬
‫ﻤﺘﺎﻨﺔ‪ ،‬ﺍﻨﺘﻅﺎﻡ‪ ،‬ﺜﺒﺎﺕ ﻋﻠﻰ ﻤﺒﺩﺃ‬
‫ﻤﺸﺘﺭﻴﺎﺕ ﻤﺘﻤﺎﺜﻠﺔ‬
‫ﻴﻭﺤﺩ‪ ،‬ﻴﺩﻤﺞ‪ ،‬ﻴﺘﻤﺎﺴﻙ‬
‫ﺤﺴﺎﺏ ﻤﻭﺤﺩ‬
‫ﻤﻭﺍﺭﺩ ﻤﻭﺤﺩﺓ‬
‫ﺍﻟﻤﻴﺯﺍﻨﻴﺔ ﺍﻟﻤﻭﺤﺩﺓ‬
‫ﺴﻨﺩﺍﺕ ﻤﻭﺤﺩﺓ‬
‫ﺒﻴﺎﻨﺎﺕ ﺤﺴﺎﺒﻴﺔ ﻤﻭﺤﺩﺓ‬
‫ﺍﻟﺸﻬﺭﺓ ﺍﻟﻤﺩﻋﻤﺔ‬
‫ﻤﺠﻤﻭﻋﺔ ﺍﻟﺸﺭﻜﺎﺕ ﻤﻭﺤﺩﺓ ﺍﻟﻤﻴﺯﺍﻨﻴﺔ‬
‫ﺍﻟﻔﺎﺌﺽ ﺍﻟﻤﻭﺤﺩ‬
‫ﺍﻻﻨﺩﻤﺎﺝ )ﻤﻴﺯﺍﻨﻴﺘﻴﻥ ﺍﻭ ﺸﺭﻜﺘﻴﻥ ﺍﻭ ﺍﻜﺜﺭ(‬
‫ﺃﻤﻭﺍل ﻤﻀﻤﻭﻨﺔ )ﺴﻨﺩﺍﺕ ﺩﻴﻥ ﺤﻜﻭﻤﻴﺔ(‬
‫ﺘﺄﺴﻴﺴﻲ‪ ،‬ﻤﺨﻭل ﻟﻭﻀﻊ ﺩﺴﺘﻭﺭ‬
‫ﻤﺠﻠﺱ ﺘﺄﺴﻴﺴﻲ‬
‫ﻴﺅﻟﻑ‪ ،‬ﻴﺴﻥ )ﺘﺸﺭﻴﻌﺎ(‪ ،‬ﻴﻨﺸﺊ‬
‫ﻗﺎﻨﻭﻥ‪ ،‬ﻋﺭﻑ‪ ،‬ﺩﺴﺘﻭﺭ‬
‫ﻗﺎﻨﻭﻨﻲ‪ ،‬ﺃﺴﺎﺴﻲ‬
‫ﺍﻨﺸﺎﺀ‪ ،‬ﺒﻨﺎﺀ‬
‫ﺍﻨﺸﺎﺀ ﻓﻲ ﺴﻴﺭ ﺍﻟﻌﻤل‬
‫ﺍﻟﺨﺴﺎﺭﺓ ﺍﻟﻜﻠﻴﺔ ﺍﻟﺘﻘﺩﻴﺭﻴﺔ )ﺍﺴﺘﻨﺘﺎﺠﻲ(‬
‫ﻗﺎﺌﻤﺔ ﻗﻨﺼﻠﻴﺔ‬
‫ﻴﺴﺘﺸﻴﺭ‬
‫ﻤﺴﺘﺸﺎﺭ‪ ،‬ﺍﻟﺨﺒﻴﺭ‬
‫ﺍﺴﺘﺸﺎﺭﺓ ﺍﻭ ﻤﺩﺍﻭﻟﺔ‬
‫ﻴﺴﺘﻬﻠﻙ‪ ،‬ﻴﺴﺘﻨﻔﺫ‬
‫ﻤﺴﺘﻬﻠﻙ )ﻟﻠﺴﻠﻌﺔ ﺍﻟﺘﺠﺎﺭﻴﺔ(‬
‫ﺠﻤﻴﻌﺔ ﺍﺴﺘﻬﻼﻜﻴﺔ ﺘﻌﺎﻭﻨﻴﺔ‬
‫ﺒﻀﺎﺌﻊ ﺍﺴﺘﻬﻼﻜﻴﺔ‬
‫‪Consumer price index‬‬
‫‪Consumption‬‬
‫‪Containers‬‬
‫‪Contango‬‬
‫‪Contents‬‬
‫‪Contest‬‬
‫‪Contingency‬‬
‫‪Contingency fund‬‬
‫‪Contingent annuity‬‬
‫‪Contingent liability‬‬
‫‪Contingent reserve‬‬
‫‪Continuous audit‬‬
‫‪Continuous audit file‬‬
‫‪Continuous billing‬‬
‫‪Continuous inventory‬‬
‫‪Contra account‬‬
‫‪Contra charge‬‬
‫‪Contra entry‬‬
‫‪Contraband‬‬
‫‪Contract‬‬
‫‪Contracts authorization‬‬
‫‪Contract price‬‬
‫‪Contracting parties‬‬
‫)‪Contractor (er‬‬
‫‪Contradict‬‬
‫‪Contradiction‬‬
‫‪Contrary‬‬
‫‪Contribute‬‬
‫‪Contributed capital‬‬
‫‪Contributed surplus‬‬
‫‪Contribution‬‬
‫‪Contribution margin‬‬
‫‪Control‬‬
‫‪Control a line‬‬
‫‪Control account‬‬
‫‪Control chart‬‬
‫‪Controlled economy‬‬
‫ﺩﻟﻴل ﺍﺴﻌﺎﺭ ﺍﻟﻤﺴﺘﻬﻠﻙ‬
‫ﺍﺴﺘﻬﻼﻙ‬
‫ﺍﻟﺤﺎﻓﻅﺎﺕ‪ ،‬ﻭﻋﺎﺀ‬
‫ﻏﺭﺍﻤﺔ ﺘﺄﺠﻴل )ﻓﻲ ﺸﺭﺍﺀ ﺍﻷٍﺴﻬﻡ(‬
‫ﻤﺤﺘﻭﻴﺎﺕ‪ ،‬ﻤﻀﻤﻭﻥ‬
‫ﻴﺘﻨﺎﺯﻉ‪ ،‬ﻴﻨﺎﻗﺵ‪ ،‬ﻴﻨﺎﻀل‬
‫ﻁﺎﺭﺉ‪ ،‬ﺤﺎﺩﺙ ﻏﻴﺭ ﻤﺘﻭﻗﻊ‬
‫ﺼﻨﺩﻭﻕ ﺍﻟﻁﻭﺍﺭﺉ‬
‫ﺩﻓﻌﺔ ﺩﻭﺭﻴﺔ ﻁﺎﺭﺌﺔ‬
‫ﺍﻟﺘﺯﺍﻡ ﻁﺎﺭﺉ‬
‫ﺍﺤﺘﻴﺎﻁﻲ ﻟﻠﻁﻭﺍﺭﺉ‬
‫ﺍﻟﺘﺩﻗﻴﻕ ﺍﻟﻤﺴﺘﻤﺭ‬
‫ﻤﻠﻑ ﺍﻟﺘﺩﻗﻴﻕ ﺍﻟﺩﺍﺌﻡ‬
‫ﺍﻟﻤﻁﺎﻟﺒﺔ ﺍﻟﻤﺴﺘﻤﺭﺓ‬
‫ﺍﻟﺠﺭﺩ ﺍﻟﻤﺴﺘﻤﺭ‬
‫ﺤﺴﺎﺏ ﻟﻪ ﻤﻘﺎﺒل‬
‫ﻗﻴﺩ ﻟﻪ ﻤﻘﺎﺒل‬
‫ﻗﻴﺩ ﻴﻭﻤﻴﺔ ﻟﻪ ﻤﻘﺎﺒل‬
‫ﺴﻠﻊ ﻤﻬﺭﺒﺔ‬
‫ﻋﻘﺩ‪ ،‬ﺍﺘﻔﺎﻗﻴﺔ‬
‫ﺘﻔﻭﻴﺽ ﺒﻌﻘﺩ‬
‫ﺴﻌﺭ ﺍﻟﻌﻘﺩ‬
‫ﺍﻷﻁﺭﺍﻑ ﺍﻟﻤﺘﻌﺎﻗﺩﺓ‬
‫ﻤﺘﻌﻬﺩ‪ ،‬ﺍﻟﻤﻘﺎﻭل‬
‫ﻴﻨﺎﻗﺵ‪ ،‬ﻴﻜﺫﹼﺏ‪ ،‬ﻴﻨﻜﺭ ﺼﺤﺔ ﺸﻲﺀ‬
‫ﺘﻨﺎﻗﺽ‪ ،‬ﺍﻨﻜﺎﺭ‬
‫ﻤﻀﺎﺩ‪ ،‬ﻤﻨﺎﻗﺽ‪ ،‬ﺍﻟﻌﻜﺱ‬
‫ﻴﺴﺎﻫﻡ‪ ،‬ﻴﺘﺒﺭﻉ ﺒـ‬
‫ﺍﻟﺭﺃﺴﻤﺎل ﺍﻟﻤﺴﺎﻫﻡ ﺒﻪ‬
‫ﺍﻟﻔﺎﺌﺽ ﺍﻟﻤﺩﻓﻭﻉ‬
‫ﻤﺸﺎﺭﻜﺔ‪ ،‬ﺍﺴﻬﺎﻡ‬
‫ﻤﺸﺎﺭﻜﺔ )ﺯﻴﺎﺩﺓ ﻗﻴﻤﺔ ﺍﻟﻤﺒﻴﻌﺎﺕ ﻟﻤﻨﺘﻭﺝ ﻋﻠﻰ ﺍﻟﻜﻠﻔﺔ(‬
‫ﻀﺒﻁ‪ ،‬ﻴﺭﺍﻗﺏ‪ ،‬ﻴﻭﺠﻪ‬
‫ﻭﻜﻴل ﻋﻥ ﺍﻟﻤﺅﻤﻥ )ﻓﻲ ﺍﻟﺘﺠﺎﺭﺓ(‬
‫ﻤﺒﻠﻎ ﺍﻟﻤﻌﺎﻤﻠﺔ‬
‫ﺭﻗﺎﺒﺔ ﺒﺨﻁ ﺒﻴﺎﻨﻲ‬
‫ﺍﻗﺘﺼﺎﺩ ﻤﻭﺠﻪ‬
‫‪Controller‬‬
‫‪Controlling company‬‬
‫‪Controversy‬‬
‫‪Convene‬‬
‫‪Convention‬‬
‫‪Conventional rate‬‬
‫‪Conversion‬‬
‫‪Conversion cost‬‬
‫‪Conversion loan‬‬
‫‪Convert‬‬
‫‪Convertible‬‬
‫‪Convertible bond‬‬
‫‪Convertible paper money‬‬
‫‪Convertible securities‬‬
‫‪Conveyance‬‬
‫‪Convict‬‬
‫‪Cook the balance sheet‬‬
‫‪Cooling period‬‬
‫‪Co-operate‬‬
‫‪Co-ordinate‬‬
‫‪Copy‬‬
‫‪• Rough copy‬‬
‫‪Copyright‬‬
‫‪Corner‬‬
‫‪Corporate action‬‬
‫‪Corporate debt‬‬
‫‪Corporate seal‬‬
‫‪Corporation stocks‬‬
‫‪Corpus‬‬
‫‪Correlation‬‬
‫‪Correlation coefficient‬‬
‫‪Correspond‬‬
‫‪Correspondent bank‬‬
‫‪Corresponding entry‬‬
‫‪Cost‬‬
‫ﻤﺭﺍﻗﺏ )ﺍﻭ ﻤﺩﻗﻕ ﺍﻟﺤﺴﺎﺒﺎﺕ(‬
‫ﺸﺭﻜﺔ ﻤﺎﻟﻜﺔ ﻷﻜﺜﺭ ﺍﻷﺴﻬﻡ ﻓﻲ ﺸﺭﻜﺔ ﺃﺨﺭﻯ‬
‫)ﺍﻟﺸﺭﻜﺔ ﺍﻟﻤﺴﻴﻁﺭﺓ(‬
‫ﺠﺩﺍل‪ ،‬ﺨﻼﻑ‬
‫ﻴﺩﻋﻭ ﺍﻟﻰ ﺍﺠﺘﻤﺎﻉ‬
‫ﺍﺘﻔﺎﻕ‪ ،‬ﻤﺅﺘﻤﺭ‬
‫ﺍﻟﺴﻌﺭ ﺍﻟﻤﺘﻔﻕ ﻋﻠﻴﻪ‬
‫ﺘﺤﻭﻴل‪ ،‬ﺍﻏﺘﺼﺎﺏ‪ ،‬ﺍﺨﺘﻼﺱ‬
‫ﻜﻠﻔﺔ ﺍﻟﺘﺤﻭﻴل‬
‫ﻗﺭﺽ ﺘﺤﻭﻴل‬
‫ﻴﺤﻭل‪ ،‬ﻴﺘﺤﻭل‬
‫ﻴﻤﻜﻥ ﺘﺤﻭﻴﻠﻪ ﺍﻭ ﺍﺒﺩﺍﻟﻪ‬
‫ﺴﻨﺩ ﻗﺎﺒل ﻟﻼﺴﺘﺒﺩﺍل ﺍﻟﻰ ﺍﻭﺭﺍﻕ ﻤﺎﻟﻴﺔ ﺍﺨﺭﻯ‬
‫ﺍﻭﺭﺍﻕ ﻨﻘﺩﻴﺔ ﻗﺎﺒﻠﺔ ﻟﻠﺘﺤﻭﻴل ﺍﻟﻰ ﻋﻤﻼﺕ ﺍﺠﻨﺒﻴﺔ‬
‫ﺍﻭﺭﺍﻕ ﻤﺎﻟﻴﺔ ﺴﻬﻠﺔ ﺍﻟﺘﺤﻭﻴل ﺍﻟﻰ ﻨﻘﺩ‬
‫ﻭﺍﺴﻁﺔ ﻨﻘل‪ ،‬ﺍﻟﺘﻔﺭﻴﻎ )ﻨﻘل ﺍﻟﻤﻠﻜﻴﺔ ﻤﻥ ﺸﺨﺹ ﺍﻟﻰ‬
‫ﺁﺨﺭ(‬
‫ﻤﺘﻬﻡ‪ ،‬ﺍﻟﻤﺤﻜﻭﻡ‬
‫ﻤﻴﺯﺍﻨﻴﺔ ﻤﺯﻭﺭﺓ‬
‫ﻓﺘﺭﺓ ﺍﻻﻨﺘﻅﺎﺭ )ﺍﻗﺘﺼﺎﺩﻱ(‬
‫ﻴﺘﻌﺎﻭﻥ‬
‫ﻴﻨﺴﻕ‬
‫ﻨﺴﺨﺔ‬
‫ﻨﺴﺨﺔ ﻤﺴﻭﺩﺓ‬
‫ﺤﻕ ﺍﻟﻨﺸﺭ ﺍﻭ ﺍﻟﺘﺄﻟﻴﻑ‬
‫ﺍﺤﺘﻜﺎﺭ‬
‫ﻗﺭﺍﺭ ﻤﺴﺎﻫﻤﻴﻥ‬
‫ﺩﻴﻭﻥ ﺸﺭﻜﺎﺕ‬
‫ﺨﺘﻡ ﺍﻟﺸﺭﻜﺔ‬
‫ﻗﺭﻭﺽ ﺒﻠﺩﻴﺔ‬
‫ﺃﺼل‪ ،‬ﺭﺃﺱ ﻤﺎل‬
‫ﺍﻟﻌﻼﻗﺔ ﺍﻟﻤﺘﺒﺎﺩﻟﺔ‬
‫ﻤﻌﺎﻤل ﺍﻻﺭﺘﺒﺎﻁ‬
‫ﻴﺘﻁﺎﺒﻕ‪ ،‬ﻴﻨﺴﺠﻡ‬
‫ﻤﺼﺭﻑ ﻤﺭﺍﺴل‬
‫ﻗﻴﺩ ﺤﺴﺎﺏ ﻤﻁﺎﺒﻕ‬
‫ﻜﻠﻔﺔ‪ ،‬ﺜﻤﻥ‬
 ‫‪• Actual cost‬‬ ‫ﺍﻟﻜﻠﻔﺔ ﺍﻟﻔﻌﻠﻴﺔ‬
‫‪• At prime cost‬‬ ‫ﺍﻟﻜﻠﻔﺔ ﺍﻻﺴﺎﺴﻴﺔ‬
‫‪• Comparative cost‬‬ ‫ﺍﻟﻜﻠﻔﺔ ﺍﻟﻨﺴﺒﻴﺔ‬
‫‪• Diminishing cost‬‬ ‫ﺍﻟﻜﻠﻔﺔ ﺍﻟﻤﺘﻨﺎﻗﺼﺔ‬
‫‪• Fixed cost‬‬ ‫ﺍﻟﻜﻠﻔﺔ ﺍﻟﺜﺎﺒﺘﺔ‬
‫‪• Joint cost‬‬ ‫ﺍﻟﻜﻠﻔﺔ ﺍﻟﻤﺸﺘﺭﻜﺔ‬
‫‪• Marginal cost‬‬ ‫ﻜﻠﻔﺔ ﺍﻟﺤﺩﻴﺔ‬
‫‪• Production cost‬‬ ‫ﻜﻠﻔﺔ ﺍﻻﻨﺘﺎﺝ‬
‫‪• Replacement cost‬‬ ‫ﺴﻌﺭ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻻﺴﺘﺒﺩﺍﻟﻲ‬
‫‪• Semi-variable cost‬‬ ‫ﺍﻟﺘﻜﻠﻔﺔ ﺸﺒﻪ ﺍﻟﻤﺘﻐﻴﺭﺓ‬
‫‪• Standard cost‬‬ ‫ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﻤﻌﻴﺎﺭﻴﺔ‬
‫‪• Unit cost‬‬ ‫ﺘﻜﻠﻔﺔ ﻭﺤﺩﺓ ﺍﻻﻨﺘﺎﺝ‬
‫‪• Variable cost‬‬ ‫ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﻤﺘﻐﻴﺭﺓ‬
‫‪Cost absorption‬‬ ‫ﺍﺴﺘﻴﻌﺎﺏ ﻜﻠﻔﺔ‬
‫‪Cost account‬‬ ‫ﺤﺴﺎﺏ ﺍﻟﺘﻜﺎﻟﻴﻑ‬
‫‪Cost accountancy‬‬ ‫ﻤﺤﺎﺴﺒﺔ ﺍﻟﺘﻜﺎﻟﻴﻑ‬
‫‪Cost accountant‬‬ ‫ﻤﺤﺎﺴﺏ ﻜﻠﻔﺔ‬
‫‪Cost accounting‬‬ ‫ﻤﺤﺎﺴﺒﺔ ﺍﻟﺘﻜﺎﻟﻴﻑ‬
‫‪Cost accounts‬‬ ‫ﺤﺴﺎﺏ ﺍﻟﻜﻠﻔﺔ )ﺍﻻﻨﺘﺎﺝ(‬
‫‪Cost allocation‬‬ ‫ﺘﻭﺯﻴﻊ ﺒﻨﻭﺩ ﺍﻟﺘﻜﻠﻔﺔ ﻋﻠﻰ ﻤﺭﺍﻜﺯ ﺍﻟﻜﻠﻔﺔ‬
‫‪Cost analysis‬‬ ‫ﺘﺤﻠﻴل ﺍﻟﻜﻠﻔﺔ‬
‫‪Cost and freight‬‬ ‫ﺍﻟﻜﻠﻔﺔ ﻭﺍﻟﺸﺤﻥ‬
‫‪Cost apportionment‬‬ ‫ﺘﻭﺯﻴﻊ ﺍﻟﺘﻜﻠﻔﺔ‬
‫‪Cost audit‬‬ ‫ﺘﺩﻗﻴﻕ ﺤﺴﺎﺏ ﺍﻟﻜﻠﻔﺔ‬
‫‪Cost center‬‬ ‫ﻤﺭﻜﺯ ﺍﻟﺘﻜﻠﻔﺔ‬
‫‪Cost classification‬‬ ‫ﺘﺒﻭﻴﺏ ﻋﻨﺎﺼﺭ ﺍﻟﻜﻠﻔﺔ‬
‫‪Cost code‬‬ ‫ﺩﻟﻴل ﺍﻟﺘﻜﺎﻟﻴﻑ‬
‫‪Cost consultant‬‬ ‫ﻤﺴﺘﺸﺎﺭ ﺘﻜﺎﻟﻴﻑ‬
‫‪Cost control‬‬ ‫ﻤﺭﺍﻗﺒﺔ ﺍﻟﺘﻜﺎﻟﻴﻑ‬
‫‪Cost curve‬‬ ‫ﺨﻁ ﺍﻟﻜﻠﻔﺔ ﺍﻟﺒﻴﺎﻨﻲ‬
‫‪Cost data‬‬ ‫ﻤﻌﻠﻭﻤﺎﺕ ﺍﻭ ﻤﻘﺩﻤﺎﺕ ﻋﻥ ﺍﻟﻜﻠﻔﺔ‬
‫‪Cost elements‬‬ ‫ﻋﻨﺎﺼﺭ ﺍﻟﻜﻠﻔﺔ‬
‫‪Cost finding‬‬ ‫ﺘﺤﺩﻴﺩ ﺍﻟﻜﻠﻔﺔ‬
‫‪Cost fraction‬‬ ‫ﻜﻠﻔﺔ ﻭﺤﺩﺓ ﻋﻤل‬
‫‪Cost free‬‬ ‫ﺩﻭﻥ ﺘﻜﺎﻟﻴﻑ‬
‫‪Cost of defectives‬‬ ‫ﻜﻠﻔﺔ ﺍﻟﻤﻨﺘﺠﺎﺕ ﺍﻟﻤﻌﻴﺒﺔ‬
‫‪Cost of goods‬‬ ‫ﻜﻠﻔﺔ ﺍﻟﺒﻀﺎﻋﺔ‬
‫‪Cost of living‬‬
‫‪Cost of production‬‬
‫‪Cost of sales‬‬
‫‪Cost or market price‬‬ ‫ﺴﻌﺭ ﺍﻟﺴﻭﻕ ﺍﻭ ﺍﻟﻜﻠﻔﺔ ﺃﻴﻬﻤﺎ ﺃﻗل )ﻋﻨﺩ ﺘﺴﻌﻴﺭ‬
‫‪which ever is lower‬‬
‫‪Cost plus‬‬
‫‪Cost price‬‬
‫‪Cost rate‬‬
‫‪Cost records‬‬
‫‪Cost reduction‬‬
‫‪Cost saving‬‬
‫‪Cost sheet‬‬
‫‪Cost standard‬‬
‫‪Cost system‬‬
‫‪Cost unit‬‬
‫‪Cost unit rate‬‬
‫‪Cost variance‬‬
‫‪Costing‬‬
‫‪Costs‬‬
‫‪Count‬‬
‫‪Counter‬‬
‫‪Counter entry‬‬
‫‪Counter error‬‬
‫‪Counterbalance‬‬
‫‪Counterfeit money‬‬
‫‪Counterfoil‬‬
‫‪Countersign‬‬
‫‪Coupons‬‬
‫‪Covenant‬‬
‫‪Covenantee‬‬
‫‪Cover‬‬
‫‪• Ample cover‬‬
‫‪Coverage‬‬
‫‪Cover into‬‬
‫‪Covering‬‬
‫‪Covering entry‬‬
‫‪Covering warrant‬‬
‫ﻨﻔﻘﺔ ﺍﻟﻤﻌﻴﺸﺔ‬
‫ﻜﻠﻔﺔ ﺍﻻﻨﺘﺎﺝ‬
‫ﻜﻠﻔﺔ ﺍﻟﻤﺒﻴﻌﺎﺕ‬
‫ﺍﻟﺒﻀﺎﻋﺔ ﻓﻲ ﺍﻟﻤﺨﺎﺯﻥ(‬
‫ﻨﻔﻘﺔ ﺍﻻﻨﺘﺎﺝ )ﻟﺘﺤﺩﻴﺩ ﺴﻌﺭ ﺒﻴﻊ ﺍﻟﺒﻀﺎﺌﻊ(‬
‫ﺴﻌﺭ ﺍﻟﺘﻜﻠﻔﺔ‬
‫ﻤﻌﺩل ﺍﻟﺘﻜﻠﻔﺔ‬
‫ﺴﺠﻼﺕ ﺍﻟﻜﻠﻔﺔ‬
‫ﺘﺨﻔﻴﺽ ﺍﻟﺘﻜﻠﻔﺔ‬
‫ﺘﻘﻠﻴﺹ ﺍﻟﻜﻠﻔﺔ‬
‫ﻗﺎﺌﻤﺔ ﺍﻟﺘﻜﺎﻟﻴﻑ‬
‫ﺴﻌﺭ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﻤﻌﻴﺎﺭﻴﺔ )ﻤﻘﺎﻴﻴﺱ ﺍﻟﺘﻜﺎﻟﻴﻑ(‬
‫ﻨﻅﺎﻡ ﺍﻟﺘﻜﺎﻟﻴﻑ‬
‫ﻭﺤﺩﺓ ﺍﻟﻜﻠﻔﺔ‪ ،‬ﻭﺤﺩﺓ ﺍﻟﺘﻜﺎﻟﻴﻑ‬
‫ﻤﻌﺩل ﻭﺤﺩﺓ ﺍﻟﻨﺸﺎﻁ‬
‫ﺍﻨﺤﺭﺍﻑ ﺍﻟﺘﻜﻠﻔﺔ‬
‫ﺘﺜﺒﻴﺕ ﺴﻌﺭ ﺍﻟﺘﻜﻠﻔﺔ )ﺘﻘﺩﻴﺭ ﺍﻟﺘﻜﺎﻟﻴﻑ(‬
‫ﺘﻜﺎﻟﻴﻑ‬
‫ﻴﻌﺩ‪ ،‬ﻴﺤﺼﻲ‬
‫ﻤﻀﺎﺩ‪ ،‬ﻤﻘﺎﺒل‪ ،‬ﻤﻌﺎﺩل‬
‫ﻗﻴﺩ ﻋﻜﺴﻲ‬
‫ﺍﻻﺨﻁﺎﺀ ﺍﻟﻤﺘﻌﺎﺩﻟﺔ‬
‫ﻴﻘﺎﺒل‪ ،‬ﻴﻭﺍﺯﻥ‬
‫ﻨﻘﻭﺩ ﻤﺯﻴﻔﺔ‬
‫ﺍﺭﻭﻤﺔ )ﻜﻌﺏ ﺍﻟﻤﺴﺘﻨﺩﺍﺕ ﺍﻭ ﺍﻟﺸﻴﻙ(‬
‫ﻴﺼﺎﺩﻕ ﻋﻠﻰ ﺘﻭﻗﻴﻊ ﺸﺨﺹ ﺁﺨﺭ‬
‫ﻗﺴﺎﺌﻡ‬
‫ﺍﺘﻔﺎﻕ‪ ،‬ﻋﻘﺩ‪ ،‬ﻋﻬﺩ‬
‫ﺍﻟﻤﻌﺎﻫﺩ‪ ،‬ﻤﺘﻌﻬﺩ ﻟﻪ‬
‫ﻴﻐﻁﻲ‪ ،‬ﻴﺨﻔﻲ‪ ،‬ﻏﻼﻑ ﻜﺘﺎﺏ‬
‫ﺘﻐﻁﻴﺔ ﻜﺎﻓﻴﺔ‬
‫ﺘﻐﻁﻴﺔ ﻨﻘﺩﻴﺔ‪ ،‬ﻤﺠﺎل ﺍﻟﺘﻐﻁﻴﺔ‬
‫ﻴﺤﻭل ﺍﻟﻰ )ﻤﺜﻼ ﺍﻟﻰ ﻤﺼﺭﻑ ﺁﺨﺭ(‬
‫ﻏﻁﺎﺀ‪ ،‬ﻏﻼﻑ‪ ،‬ﺤﺠﺎﺏ‬
‫ﻗﻴﺩ ﺸﺎﻤل‬
‫ﻭﺜﻴﻘﺔ ﺘﻐﻁﻴﺔ‬
 ‫‪Cr‬‬
‫‪Craft‬‬
‫‪Creation‬‬
‫‪Credit‬‬
‫‪• Acceptance credit‬‬
‫‪• Bad credit‬‬
‫‪• Blank credit‬‬
‫‪• Circular credit‬‬
‫‪• Confirmed credit‬‬
‫‪• Irrevocable credit‬‬
‫‪• Documentary credit‬‬
‫‪• Invalid letter of‬‬
‫‪credit‬‬
‫‪• Irrevocable‬‬
‫‪documentary credit‬‬
‫‪• Letter of credit‬‬
‫‪• Long term credit‬‬
‫‪• Revocable credit‬‬
‫‪• Revolving credit‬‬
‫‪• Short-term credit‬‬
‫‪Credit account‬‬
‫‪Credit advice‬‬
‫‪Credit agency‬‬
‫‪Credit balance‬‬
‫‪Credit bureau‬‬
‫‪Credit card‬‬
‫‪Credit contra accounts‬‬
‫‪Credit co-operative‬‬
‫‪societies‬‬
‫‪Credit department‬‬
‫‪Credit facility‬‬
‫‪Credit line‬‬
‫‪Credit note‬‬
‫‪Credit rating‬‬
‫‪Credit risk‬‬
‫‪Credit sale‬‬
‫ﻤﺭﻜﺏ ﺼﻐﻴﺭ‪ ،‬ﺍﻟﺼﻨﺩل )ﻹﻴﺼﺎل ﺍﻟﺒﻀﺎﺌﻊ ﺍﻟﻰ‬
‫ﺍﻟﺴﻔﻴﻨﺔ( ﺍﻭ ﺤﺭﻓﺔ‪ ،‬ﺒﺭﺍﻋﺔ‬
‫ﺘﻜﻭﻴﻥ‪ ،‬ﺨﻠﻕ‬
‫ﺍﻻﺌﺘﻤﺎﻥ‪ ،‬ﺭﺼﻴﺩ ﺩﺍﺌﻥ‪ ،‬ﻨﺴﻴﺌﺔ‬
‫ﺍﻋﺘﻤﺎﺩ ﺍﻟﻘﺒﻭل‬
‫ﺩﻴﻥ ﻤﻌﺩﻭﻡ‬
‫ﺍﻋﺘﻤﺎﺩ ﻤﻜﺸﻭﻑ‬
‫ﺍﻋﺘﻤﺎﺩ ﺩﻭﺭﻱ‬
‫ﺍﻋﺘﻤﺎﺩ ﻤﺼﺎﺩﻕ ﻋﻠﻴﻪ‬
‫ﺍﻋﺘﻤﺎﺩ ﻏﻴﺭ ﻗﺎﺒل ﻟﻼﻟﻐﺎﺀ‬
‫ﺍﻋﺘﻤﺎﺩ ﻤﺴﺘﻨﺩﻱ‬
‫ﻜﺘﺎﺏ ﺍﻋﺘﻤﺎﺩ ﻻﻍ‬
‫ﺍﻋﺘﻤﺎﺩ ﻏﻴﺭ ﻗﺎﺒل ﻟﻼﻟﻐﺎﺀ‬
‫ﺍﻋﺘﻤﺎﺩ ﻤﻔﺘﻭﺡ‪ ،‬ﻜﺘﺎﺏ ﺍﻋﺘﻤﺎﺩ‬
‫ﺍﻋﺘﻤﺎﺩ ﻁﻭﻴل ﺍﻻﺠل‬
‫ﺍﻋﺘﻤﺎﺩ ﻗﺎﺒل ﻟﻼﻟﻐﺎﺀ‬
‫ﺍﻋﺘﻤﺎﺩ ﻤﺘﻜﺭﺭ‬
‫ﺍﻋﺘﻤﺎﺩ ﻗﺼﻴﺭ ﺍﻻﺠل‬
‫ﺤﺴﺎﺏ ﺩﺍﺌﻥ‬
‫ﺍﺸﻌﺎﺭ ﺒﺎﻻﻋﺘﻤﺎﺩ‬
‫ﻭﻜﺎﻟﺔ ﺍﻻﺌﺘﻤﺎﻥ‬
‫ﺭﺼﻴﺩ ﺩﺍﺌﻥ‬
‫ﻤﻜﺘﺏ ﺍﺌﺘﻤﺎﻥ‬
‫ﺒﻁﺎﻗﺔ ﺍﺴﺘﺩﺍﻨﺔ )ﻤﺜﻼ ﻫﻭﻴﺔ ﻤﺼﺭﻑ(‬
‫ﺤﺴﺎﺒﺎﺕ ﺩﺍﺌﻨﺔ ﻟﻬﺎ ﻤﻘﺎﺒل‬
‫ﺠﻤﻌﻴﺎﺕ ﺍﻟﺘﺴﻠﻴﻑ ﺍﻟﺘﻌﺎﻭﻨﻴﺔ‬
‫ﺍﺩﺍﺭﺓ ﺍﻻﺌﺘﻤﺎﻥ )ﺃﻭ ﻗﺴﻡ ﺍﻻﺌﺘﻤﺎﻥ(‬
‫ﺘﺴﻬﻴل ﺍﺌﺘﻤﺎﻨﻲ‬
‫ﺘﺴﻬﻴل ﻤﺎﻟﻲ ﻤﺤﺩﺩ‬
‫ﺍﺸﻌﺎﺭ ﺩﺍﺌﻥ‬
‫ﺘﻘﺩﻴﺭ ﺍﻭ ﺘﺨﻤﻴﻥ ﺍﻻﺌﺘﻤﺎﻥ‬
‫ﻤﺨﺎﻁﺭ ﺍﻻﺌﺘﻤﺎﻥ‬
‫ﺒﻴﻊ ﺒﺎﻟﻨﺴﻴﺌﺔ‬
Credit slip ‫ ﻗﺴﻴﻤﺔ ﺍﻴﺩﺍﻉ‬،‫ﺍﺸﻌﺎﺭ ﺩﺍﺌﻥ‬
Credit standing ‫ﺭﺼﻴﺩ ﺍﻟﺩﻴﻥ‬
Credit union ‫ﺍﺘﺤﺎﺩ ﺍﻭ ﺠﻤﻌﻴﺔ ﺘﻌﺎﻭﻨﻴﺔ ﻟﻠﺘﺴﻠﻴﻑ‬
Creditor ‫ﺩﺍﺌﻥ‬
• Guaranteed creditor ‫ﺩﺍﺌﻥ ﻤﻀﻤﻭﻥ‬
• Privileged creditor ‫ﺩﺍﺌﻥ ﻤﻤﺘﺎﺯ‬
Creditors account ‫ﺤﺴﺎﺏ ﺍﻟﺩﺍﺌﻨﻴﻥ‬
Creditors ledger ‫ﺩﻓﺘﺭ ﺍﺴﺘﺎﺫ ﺍﻟﺩﺍﺌﻨﻴﻥ‬
Cremation certificate ‫ﺸﻬﺎﺩﺓ ﺤﺭﻕ‬
Crisis (‫ﺍﺯﻤﺔ )ﺍﻗﺘﺼﺎﺩﻴﺔ ﺍﻭ ﺴﻴﺎﺴﻴﺔ‬
Crop insurance ‫ﺘﺄﻤﻴﻥ ﺍﻟﻤﺤﺼﻭل‬
Cross action ‫ﺩﻋﻭﻯ ﻤﻀﺎﺩﺓ‬
Cross-eye ‫ﺃﺤﻭل‬
Cross rate ‫ﺴﻌﺭ ﺍﻟﺼﺭﻑ‬
Cross check ‫ﺍﻟﺠﻤﻊ ﺍﻟﻤﺘﺎﻗﻁﻊ‬
Cross entry ‫ﺘﺼﺤﻴﺢ ﺍﻟﻘﻴﺩ‬
Cross-footing ‫ﺍﻟﺘﺠﻤﻴﻊ ﺃﻓﻘﻴﺎ‬
Cross-reference ‫ﺇﺸﺎﺭﺓ ﺍﻟﻰ‬
Crossed cheque ‫ﺸﻴﻙ ﻤﺴﻁﺭ‬
Cu
Cum dividend ‫ﻤﻊ ﺍﻟﺭﺒﺢ‬
Cumulative depreciation ‫ﺍﻨﺩﺜﺎﺭ ﻤﺘﺭﺍﻜﻡ‬
Cumulative dividend ‫ﺃﺭﺒﺎﺡ ﺃﺴﻬﻡ ﻤﺘﺭﺍﻜﻤﺔ‬
Cumulative preferred ‫ﺃﺴﻬﻡ ﻤﻤﺘﺎﺯﺓ ﺫﺍﺕ ﺃﺭﺒﺎﺡ ﺘﺭﺍﻜﻤﻴﺔ‬
capital stock
Cumulative shares ‫ﺃﺴﻬﻡ ﺘﺭﺍﻜﻤﻴﺔ‬
Curator ‫ ﺃﻤﻨﻲ ﺍﻟﻤﻜﺘﺒﺔ‬،‫ ﻭﻟﻲ ﺃﻤﺭ‬،‫ﺍﻟﻭﺼﻲ ﻋﻠﻰ ﺍﻟﻘﺎﺼﺭ‬
Currency ‫ﻋﻤﻠﺔ‬
• Hard currency ‫ﻋﻤﻠﺔ ﺼﻌﺒﺔ‬
Currency account ‫ﺤﺴﺎﺏ ﻋﻤﻠﺔ‬
Currency notes ‫ﻨﻘﻭﺩ ﺭﺴﻤﻴﺔ ﻭﺭﻗﻴﺔ‬
Current ‫ ﺤﺎﻟﻲ‬،‫ ﻤﺘﺩﺍﻭل‬،‫ﺠﺎﺭ‬
Current account ‫ﺍﻟﺤﺴﺎﺏ ﺍﻟﺠﺎﺭﻱ‬
Current assets ‫ﻤﻭﺠﻭﺩﺍﺕ ﻤﺘﺩﺍﻭﻟﺔ‬
Current balance ‫ﺭﺼﻴﺩ ﺤﺎﻟﻲ‬
Current cost ‫ﺍﻟﻜﻠﻔﺔ ﺍﻟﺤﺎﻟﻴﺔ‬
Current expenses ‫ﻤﺼﺎﺭﻴﻑ ﻓﺘﺭﺓ ﺤﺎﻟﻴﺔ‬
‫‪Current fund‬‬ ‫ﺍﻟﺼﻨﺩﻭﻕ ﺍﻟﻌﺎﻡ‬
‫‪Current income‬‬ ‫ﺍﻟﺩﺨل ﺍﻟﺠﺎﺭﻱ ))ﻟﻔﺘﺭﺓ ﻤﻌﻴﻨﺔ(‬
‫‪Current investment‬‬ ‫ﺍﺴﺘﻤﺜﺎﺭ ﺍﻭ ﻤﺭﺩﻭﺩ ﺴﺭﻴﻊ‬
‫‪Current liability‬‬ ‫ﻤﻁﻠﻭﺏ ﻤﺘﺩﺍﻭل‪ ،‬ﺍﻻﻟﺘﺯﺍﻤﺎﺕ ﺍﻟﺤﺎﻟﻴﺔ ﺨﻼل ﺍﺠل‬
‫ﻗﺼﻴﺭ‬
‫‪Current maturity‬‬ ‫ﺍﻻﺴﺘﺤﻘﺎﻕ ﺍﻟﺠﺎﺭﻱ‬
‫‪Current outlay cost‬‬ ‫ﻜﻠﻔﺔ ﻋﺎﺠﻠﺔ‬
‫‪Current price‬‬ ‫ﺍﻟﺴﻌﺭ ﺍﻟﺠﺎﺭﻱ‬
‫‪Current ratio‬‬ ‫ﻨﺴﺒﺔ ﺍﻟﺴﻴﻭﻟﺔ )ﺍﻟﻨﻘﺩﻴﺔ(‬
‫‪Current return‬‬ ‫ﺍﻟﻌﺎﺌﺩ ﺍﻟﺠﺎﺭﻱ‬
‫‪Current standard‬‬ ‫ﺍﻟﻤﻌﺎﻴﻴﺭ ﺍﻟﺠﺭﺍﻴﺔ‬
‫‪Current standard cost‬‬ ‫ﺘﻜﻠﻔﺔ ﻤﻌﻴﺎﺭﻴﺔ ﺠﺎﺭﻴﺔ‬
‫‪Current taxes‬‬ ‫ﻀﺭﺍﺌﺏ ﺤﺎﻟﻴﺔ‬
‫‪Curve‬‬ ‫ﺨﻁ ﺒﻴﺎﻨﻲ‬
‫‪Custodian‬‬ ‫ﻭﺼﻲ‪ ،‬ﺃﻤﻴﻥ‪ ،‬ﺤﺎﺭﺱ‬
‫‪Custody charges‬‬ ‫ﺭﺴﻡ ﺍﻟﺤﺭﺍﺴﺔ‬
‫‪Custom‬‬ ‫ﻜﻤﺭﻙ‬
‫‪Custom duties‬‬ ‫ﺭﺴﻭﻡ ﻜﻤﺭﻜﻴﺔ‬
‫‪Customer‬‬ ‫ﻋﻤﻴل‪ ،‬ﺯﺒﻭﻥ‬
‫‪Customer ledger‬‬ ‫ﺩﻓﺘﺭ ﻤﺴﺎﻋﺩ )ﻟﻠﻌﻤﻼﺀ(‬
‫‪Customers services‬‬ ‫ﺨﺩﻤﺔ ﺍﻟﻌﻤﻴل‬
‫‪Customs tariff‬‬ ‫ﺘﻌﺭﻓﺔ ﻜﻤﺭﻜﻴﺔ‬
‫‪Cut off‬‬ ‫ﻗﻁﻊ )ﺇﻴﻘﺎﻑ ﺘﺴﺠﻴل ﻋﻤﻠﻴﺎﺕ ﺍﻟﺤﺴﺎﺒﻴﺔ ﻟﻐﺭﺽ‬
‫ﺍﻟﻤﻘﺎﺭﻨﺔ(‬
‫‪Cut off date‬‬ ‫ﺘﺎﺭﻴﺦ ﺍﻟﻘﻁﻊ )ﻟﻐﺭﺽ ﺘﺩﻗﻴﻕ ﺍﻟﺤﺴﺎﺒﺎﺕ(‬
‫‪Cut off statement‬‬ ‫ﻜﺸﻑ ﻻﻏﺭﺍﺽ ﺍﻟﺘﺩﻗﻴﻕ )ﺒﻴﻥ ﺍﻟﺸﺭﻜﺎﺀ(‬
‫‪Cy‬‬
‫‪Cycle‬‬ ‫ﺍﻟﺩﻭﺭﺓ ﺍﻟﺯﻤﻨﻴﺔ‬
‫‪Cycle billing‬‬ ‫ﺍﻟﻤﻁﺎﻟﺒﺔ ﺍﻟﺩﻭﺭﻴﺔ‬
‫‪Cyclical movement‬‬ ‫ﺤﺭﻜﺔ ﺍﻟﺩﻭﺭﺓ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ‬
 ‫‪D‬‬
‫‪Da‬‬
‫‪Daily‬‬ ‫ﻴﻭﻤﻲ‪ ،‬ﻴﻭﻤﻴﺎ‬
‫‪Daily cash report‬‬ ‫ﺘﻘﺭﻴﺭ ﺍﻟﻨﻘﺩ ﺍﻟﻴﻭﻤﻲ‬
‫‪Daily paper‬‬ ‫ﺠﺭﻴﺩﺓ ﻴﻭﻤﻴﺔ‬
‫‪Daily time sheet‬‬ ‫ﺒﻴﺎﻥ ﺍﺠﻭﺭ ﺍﻟﻴﻭﻤﻲ‬
‫‪Data‬‬ ‫ﺤﻘﺎﺌﻕ‬
‫‪Date‬‬ ‫ﺘﺎﺭﻴﺦ‪ ،‬ﻤﻭﻋﺩ ﺍﺴﺘﺤﻘﺎﻕ‬
‫‪• After date‬‬ ‫ﻤﻥ ﺘﺎﺭﻴﺨﻪ‬
‫‪• Due date‬‬ ‫ﺘﺎﺭﻴﺦ ﺍﻻﺴﺘﺤﻘﺎﻕ‬
‫‪• Value date‬‬ ‫ﺘﺎﺭﻴﺦ ﻨﻔﺎﺫ ﻤﻔﻌﻭل ﺘﻘﺩﻴﺭ ﺍﻟﻘﻴﻤﺔ‬
‫‪Date of acquisition‬‬ ‫ﺘﺎﺭﻴﺦ ﺍﻻﻗﺘﻨﺎﺀ‬
‫‪Day‬‬ ‫ﻨﻬﺎﺭ‪ ،‬ﻓﺠﺭ‪ ،‬ﻴﻭﻡ‬
‫‪Day bill‬‬ ‫ﺴﻨﺩ ﺘﺠﺎﺭﻱ ﻤﺤﺩﺩ ﺍﻟﺘﺎﺭﻴﺦ‬
‫‪Day-book‬‬ ‫ﺩﻓﺘﺭ ﻤﺴﻭﺩﺓ‬
‫‪Day of maturity‬‬ ‫ﺘﺎﺭﻴﺦ ﺍﻻﺴﺘﺤﻘﺎﻕ‬
‫‪Day price‬‬ ‫ﺴﻌﺭ ﺍﻟﻴﻭﻡ‬
‫‪Day to day loan‬‬ ‫ﻗﺭﺽ ﻴﻭﻤﻲ )ﻗﺼﻴﺭ ﺍﻻﺠل(‬
‫‪Days of grace‬‬ ‫ﺃﻴﺎﻡ ﺍﻟﻤﻬﻠﺔ ﻟﺩﻓﻊ ﻜﻤﺒﻴﺎﻟﺔ‬
‫‪De‬‬
‫‪Dead‬‬ ‫ﻤﻴﺕ‪ ،‬ﺴﺎﻜﻥ‬
‫‪Dead letter‬‬ ‫ﻤﻜﺘﻭﺏ ﻏﻴﺭ ﻤﻌﻭل ﺒﻪ‬
‫‪Dead load‬‬ ‫ﻭﺯﻥ ﺜﺎﺒﺕ‬
‫‪Dead loans‬‬ ‫ﻗﺭﻭﺽ ﻤﻌﺩﻭﻤﺔ‬
‫‪Dead lock‬‬ ‫ﺘﻭﻗﻑ‪ ،‬ﻭﺭﻁﺔ‬
‫‪Dead loss‬‬ ‫ﺨﺴﺎﺭﺓ ﻻ ﺘﻌﻭﺽ‬
‫‪Dead stock‬‬ ‫ﺒﻀﺎﻋﺔ ﺘﺎﻟﻔﺔ‬
‫‪Deadline‬‬ ‫ﺍﻟﻤﻭﻋﺩ ﺍﻻﻗﺼﻰ‬
‫‪Deadweight‬‬ ‫ﺤﻤﻭﻟﺔ ﺴﺎﻜﻨﺔ‬
‫‪Deal‬‬ ‫ﺼﻔﻘﺔ‬
‫‪Deal in‬‬ ‫ﺘﺎﺠﺭ ﻓﻲ‪ ،‬ﺒﺎﻉ ﻭﺍﺸﺘﺭﻯ‬
‫‪Deal out‬‬ ‫ﻭﺯﻉ‪ ،‬ﻓﺭﻗﺔ‬
‫‪Deal with‬‬ ‫ﻴﻌﺎﻤل‬
‫‪Dealer‬‬ ‫ﺩﻻل‪ ،‬ﺘﺎﺠﺭ‬
Dean ‫ﻋﻤﻴﺩ ﻓﻲ ﻜﻠﻴﺔ‬
Dear ‫ﻏﺎﻟﻲ‬
Dearness ‫ﻏﻼﺀ‬
Death benefits ‫ﺘﻌﻭﻴﻀﺎﺕ ﺍﻟﻭﻓﺎﺓ‬
Debase ‫ﻴﺨﻔﺽ ﻤﻥ ﻗﻴﻤﺔ ﺍﻟﻘﻁﻌﺔ ﺍﻟﻨﻘﺩﻴﺔ‬
Debased currency ‫ﻋﻤﻠﺔ ﻤﺨﻔﻀﺔ ﺍﻟﻘﻴﻤﺔ‬
Debasement ‫ﻏﺵ ﺍﻟﻌﻤﻠﺔ‬
Debenture ‫ ﻤﺴﺘﻨﺩ ﺒﺎﻟﻤﺩﻴﻭﻨﻴﺔ‬،‫ﺴﻨﺩ ﺘﺠﺎﺭﻱ‬
Debenture capital ‫ﺭﺃﺴﻤﺎل ﺴﻨﺩﺍﺕ‬
Debenture discount ‫ﺨﺼﻡ ﺍﻟﺴﻨﺩﺍﺕ‬
Debenture holder ‫ﺤﺎﻤل ﺍﻟﺴﻨﺩﺍﺕ‬
Debenture loan ‫ﻗﺭﺽ ﺴﻨﺩﻱ ﺍﻭ ﻗﺭﺽ ﺍﻟﺯﺍﻤﻲ‬
Debenture premium ‫ﻋﻼﻭﺓ ﺍﺼﺩﺍﺭ ﺍﻟﺴﻨﺩﺍﺕ‬
Debenture redemption ‫ﺍﺴﺘﻬﻼﻙ ﺍﻟﺴﻨﺩﺍﺕ‬
Debit ‫ﻤﻨﻪ ﺍﻭ ﻴﻘﻴﺩ ﻋﻠﻰ ﺍﻟﺤﺴﺎﺏ‬
Debit account ‫ﺤﺴﺎﺏ ﻤﺩﻴﻥ‬
Debit balance ‫ﺭﺼﻴﺩ ﻤﺩﻴﻥ‬
Debit entry ‫ﻗﻴﺩ ﻤﺩﻴﻥ‬
Debit note ‫ﺍﺸﻌﺎﺭ ﻤﺩﻴﻥ‬
Debit side ‫ﺍﻟﺠﺎﻨﺏ ﺍﻟﻤﺩﻴﻥ‬
Debt ‫ ﺩﻴﻥ‬،‫ﺫﻤﺔ‬
• Acknowledge a ‫ﻴﻘﺭ ﺒﺩﻴﻥ‬
debt
• Active debt ‫ﺩﻴﻥ ﻤﺴﺘﺤﻕ ﺍﻻﺩﺍﺀ‬
• Bad debt(s) ‫ﺩﻴﻭﻥ ﻤﻌﺩﻭﻤﺔ‬
• Consolidated a debt ‫ﻴﻭﺤﺩ ﺍﻟﺩﻴﻥ‬
• Deny a debt ‫ﻴﻨﻜﺭ ﺍﻟﺩﻴﻥ‬
• Discharge of debt ‫ﺍﺴﺘﻬﻼﻙ ﺍﻟﺩﻴﻥ ﺍﻭ ﺘﺴﺩﻴﺩﻩ‬
• doubtful debt ‫ﺩﻴﻥ ﻤﺸﻜﻭﻙ ﻓﻴﻪ‬
• due debt ‫ﺩﻴﻥ ﻤﺴﺘﺤﻕ‬
• floating debt ‫ﺩﻴﻥ ﻏﻴﺭ ﻤﻀﻤﻭﻥ‬
• frozen debt ‫ﺩﻴﻥ ﻤﺠﻤﺩ‬
• in debt ‫ﻤﺩﻴﻥ‬
• incur a debt ‫ﻴﺘﺤﻤل ﺍﻟﺩﻴﻥ‬
• irrecoverable debt ‫ﺩﻴﻥ ﻻ ﻴﺴﺩﺩ‬
• irrevocable debt ‫ﺩﻴﻥ ﻻ ﻴﺴﺘﺭﺩ‬
• out of debt ‫ﺨﺎل ﻤﻥ ﺍﻟﺩﻴﻥ‬
 • outstanding debt ‫ﺩﻴﻥ ﻤﻌﻠﻕ‬
• redeem the debt ‫ﻴﺴﺘﺭﺩ ﺍﻟﺩﻴﻥ‬
• secured debt ‫ﺩﻴﻥ ﻤﻀﻤﻭﻥ‬
• sink a debt ‫ﻴﺴﺘﻬﻠﻙ ﺩﻴﻨﺎ‬
• write off a bad debt ‫ﻴﺴﺘﺒﻌﺩ ﺩﻴﻨﺎ ﻤﻌﺩﻭﻤﺎ‬
Debt book ‫ﺩﻓﺘﺭ ﺍﻟﺫﻤﻡ‬
Debt conversion ‫ﺘﺤﻭﻴل ﺍﻟﺩﻴﻭﻥ‬
Debt financing ‫ﺘﻤﻭﻴل ﺍﻟﺩﻴﻥ‬
Debt limit ‫ﺍﻟﺤﺩ ﺍﻻﻋﻠﻰ ﻟﻠﺩﻴﻥ‬
Debt retirement ‫ﺘﺴﺩﻴﺩ ﺍﻟﺩﻴﻥ‬
Debtor ‫ﻤﺩﻴﻥ‬
Debtor’s accounts ‫ﺤﺴﺎﺒﺎﺕ ﺍﻟﻤﺩﻴﻨﻴﻥ‬
Deceased ‫ ﺍﻟﻔﻘﻴﺩ‬،‫ﻤﻴﺕ‬
Decide ‫ﻴﺘﺨﺫ ﻗﺭﺍﺭﺍ‬
Decimal ‫ ﻜﺴﺭ ﻋﺸﺭﻱ‬،‫ﻋﺸﺭﻱ‬
Decimal currency ‫ﻨﻅﺎﻡ ﺍﻟﻌﻤﻠﺔ ﺍﻟﻌﺸﺭﻱ‬
Decimal equivalent ‫ﺍﻟﻤﻜﺎﻓﺊ ﺍﻟﻌﺸﺭﻱ‬
Decimal fraction ‫ﺍﻟﻜﺴﺭ ﺍﻟﻌﺸﺭﻱ‬
Decimal measures ‫ﻗﻴﺎﺱ ﻋﺸﺭﻱ‬
Decimal notation ‫ﺍﻟﻁﺭﻴﻘﺔ ﺍﻟﻌﺸﺭﻴﺔ‬
Decimal point ‫ﺍﻟﻨﻘﻁﺔ ﺍﻟﻌﺸﺭﻴﺔ‬
Decimal scale ‫ﻤﻘﻴﺎﺱ ﻋﺸﺭﻱ‬
Decimal system ‫ﺍﻟﻨﻅﺎﻡ ﺍﻟﻌﺸﺭﻱ‬
Decimalize ‫ﻴﺤﻭل ﺍﻟﻰ ﺍﻟﻨﻅﺎﻡ ﺍﻟﻌﺸﺭﻱ‬
Decipher ‫ ﻴﻜﺸﻑ ﻤﻌﻨﻰ ﺸﻲﺀ‬،‫ﻗﺎﺒل ﻟﻠﺤل‬
Decision ‫ ﺤﻜﻡ‬،‫ﻗﺭﺍﺭ‬
Decision-making ‫ﺍﺘﺨﺎﺫ ﺍﻟﻘﺭﺍﺭﺍﺕ‬
Decisions of the general ‫ﻗﺭﺍﺭﺍﺕ ﺍﻟﺠﻠﺴﺔ ﺍﻟﻌﺎﻤﺔ‬
meeting
Declaration ‫ ﺍﻋﻼﻥ‬،‫ ﺒﻴﺎﻥ‬،‫ﺘﺼﺭﻴﺢ‬
Declaration of bankruptcy ‫ﺍﻋﻼﻥ ﺍﻓﻼﺱ‬
Declare ‫ ﻴﺒﻴﻥ‬،‫ﻴﺼﺭﺡ‬
Declared capital ‫ﺍﻟﺭﺃﺴﻤﺎل ﺍﻟﻤﺼﺭﺡ ﺒﻪ‬
Declared dividend ‫ﺍﺭﺒﺎﺡ ﺍﻻﺴﻬﻡ ﺍﻟﻤﻌﻠﻨﺔ‬
Declared value ‫ﺍﻟﻘﻴﻤﺔ ﺍﻟﻤﻌﻠﻨﺔ‬
Decline ‫ ﻴﻨﺤﺭﻑ‬،‫ﻴﺭﻓﺽ‬
Declining ‫ﺁﺨﺫ ﻓﻲ ﺍﻻﻨﺨﻔﺎﺽ‬
Decrease ‫ﻴﻨﻘﺹ‬
• On the decrease ‫ﺁﺨﺫ ﻓﻲ ﺍﻟﺘﻨﺎﻗﺹ‬
Decreasing ‫ﻤﺘﻨﺎﻗﺹ‬
Decree in bankruptcy ‫ﻗﺭﺍﺭ ﺍﻋﻼﻥ ﺍﻻﻓﻼﺱ‬
Deduce ‫ ﻴﺴﺘﻨﺘﺞ‬،‫ﻴﺴﺘﺨﻠﺹ‬
Deduct ‫ ﻴﻁﺭﺡ‬،‫ﻴﺨﺼﻡ‬
Deductible ‫ﻗﺎﺒل ﻟﻠﺨﺼﻡ‬
Deduction ‫ ﺤﺴﻡ‬،‫ﺨﺼﻡ‬
Deduction from gross ‫ﺍﻟﺨﺼﻡ ﻤﻥ ﺍﻟﺩﺨل ﺍﻻﺠﻤﺎﻟﻲ‬
income
Deduction from net ‫ﺍﻟﺨﺼﻡ ﻤﻥ ﺼﺎﻓﻲ ﺍﻟﺩﺨل‬
income
Deed (‫ ﺤﺠﺔ )ﻟﻨﻘل ﺍﻟﻤﻠﻜﻴﺔ ﺍﻟﻌﻘﺎﺭﻴﺔ‬،‫ ﻭﺜﻴﻘﺔ‬،‫ﺼﻙ‬
Deed of association ‫ﻋﻘﺩ ﺸﺭﻜﺔ‬
Deed of mortgage ‫ﺼﻙ ﺭﻫﻥ‬
Deed of partnership ‫ﻋﻘﺩ ﺸﺭﺍﻜﺔ‬
Deed of sale ‫ﻋﻘﺩ ﺒﻴﻊ‬
Deem ‫ﻴﻌﺘﺒﺭ ﺍﻭ ﻴﻌﺘﻘﺩ‬
Deface (‫ﻴﺸﻭﻩ ﺍﻭ ﻴﻤﺤﻰ )ﻓﻲ ﺍﻻﺴﻬﻡ‬
Defalcation ‫ﺍﺨﺘﻼﺱ‬
Default ‫ﺘﺨﻠﻑ ﻋﻥ ﺍﻴﻔﺎﺀ ﺍﻟﺩﻴﻥ‬
• Judgment by ‫ﺤﻜﻡ ﻏﻴﺎﺒﻲ‬
default
Default of payment ‫ﺘﺨﻠﻑ ﻋﻥ ﺍﻟﺩﻓﻊ‬
Defeasance ‫ ﺍﻟﻐﺎﺀ‬،‫ ﺍﺒﻁﺎل‬،‫ﻓﺴﺦ ﻋﻘﺩ‬
Defect ‫ ﺨﻠل‬،‫ﻋﻴﺏ‬
Defendant ‫ﻤﺩﻋﻰ ﻋﻠﻴﻪ‬
Defer ‫ ﻴﺭﺠﺊ‬،‫ﻴﺅﺠل‬
Deferment ‫ﺘﺄﺠﻴل‬
Deferred annuity ‫ﺩﻓﻌﺔ ﺴﻨﻭﻴﺔ ﻤﺅﺠﻠﺔ‬
Deferred charges ‫ﻤﺼﺭﻭﻓﺎﺕ ﻤﺅﺠﻠﺔ‬
Deferred credit ‫ﺍﻴﺭﺍﺩ ﻤﺅﺠل‬
Deferred shares ‫ﺍﺴﻬﻡ ﻤﺅﺠﻠﺔ ﺍﻟﺭﺒﺢ‬
Deficiency ‫ ﻤﻘﺩﺍﺭ ﺍﻟﻨﻘﺹ‬،‫ﻋﺠﺯ‬
Deficiency appropriation ‫ﻤﺨﺼﺼﺎﺕ ﻋﺠﺯ‬
Deficiency statement ‫ﺒﻴﺎﻥ ﻋﺠﺯ‬
Deficit ‫ﻋﺠﺯ ﻤﺎﻟﻲ‬
‫‪Deficit account‬‬ ‫ﺤﺴﺎﺏ ﺍﻟﻌﺠﺯ‬
‫‪Define‬‬ ‫ﻴﺤﺩﺩ‪ ،‬ﻴﻌﻴﻥ‪ ،‬ﻴﻌﺭﻑ‬
‫‪Definite‬‬ ‫ﺍﻟﻤﺒﻠﻎ ﺍﻟﻤﻌﻴﻥ )ﻟﻠﺘﺄﻤﻴﻥ(‬
‫‪Deflation‬‬ ‫ﻫﺒﻭﻁ ﺍﻻﺴﻌﺎﺭ ﺍﻭ ﺍﻨﻜﻤﺎﺵ ﻓﻲ ﺤﺠﻡ ﺍﻟﻌﻤﻠﺔ ﺍﻟﻤﺘﺩﺍﻭﻟﺔ‬
‫‪• Currency deflation‬‬ ‫ﻫﺒﻭﻁ ﺍﻟﻌﻤﻠﺔ‬
‫‪Defray‬‬ ‫ﻴﺴﺩﺩ ﺍﻟﻨﻔﻘﺎﺕ‬
‫‪Dehydration‬‬ ‫ﺍﻟﺘﺠﻔﻴﻑ‪ ،‬ﺍﺯﺍﻟﺔ ﺍﻟﻤﺎﺀ ﻤﻥ ﺸﻲﺀ‬
‫‪De jure‬‬ ‫ﺸﺭﻋﻲ )ﻜﺎﻋﺘﺭﺍﻑ ﺒﺩﻭﻟﺔ(‬
‫‪Del creder agent‬‬ ‫ﻭﻜﻴل ﻀﺎﻤﻥ‬
‫‪Delay‬‬ ‫ﻤﻬﻠﺔ‪ ،‬ﺘﺄﺠﻴل‪ ،‬ﺘﺄﺨﻴﺭ‬
‫‪Delegate‬‬ ‫ﻴﻔﻭﺽ‪ ،‬ﻤﻤﺜل‬
‫‪Delegating responsibility‬‬ ‫ﺘﺤﻭﻴل ﺍﻟﻤﺴﺅﻭﻟﻴﺎﺕ‬
‫‪Delegation of authority‬‬ ‫ﺍﻟﺘﻔﻭﻴﺽ ﺒﺎﻟﺼﻼﺤﻴﺎﺕ‬
‫‪Delinquent‬‬ ‫ﻤﺘﺄﺨﺭ ﺍﻟﺩﻓﻊ‪ ،‬ﻤﻬﻤل‬
‫‪Delinquent account‬‬ ‫ﺤﺴﺎﺒﺎﺕ ﻤﺘﺄﺨﺭﺓ ﺍﻟﺩﻓﻊ‬
‫‪Delinquent taxes‬‬ ‫ﻀﺭﺍﺌﺏ ﻤﺘﺄﺨﺭﺓ ﺍﻻﺩﺍﺀ‬
‫‪Deliver‬‬ ‫ﻴﺴﻠﻡ )ﺴﻠﻌﺔ ﺍﻭ ﺍﻱ ﺸﻲﺀ(‬
‫‪Deliverable‬‬ ‫ﻗﺎﺒل ﻟﻠﺘﺴﻠﻴﻡ‬
‫‪Delivered price‬‬ ‫ﺴﻌﺭ ﺍﻟﺘﺴﻠﻴﻡ )ﻴﺘﻀﻤﻥ ﺴﻌﺭ ﺍﻟﺒﻀﺎﻋﺔ ﻭﺍﻟﺸﺤﻥ ﺤﺘﻰ‬
‫ﻅﻬﺭ ﺍﻟﺒﺎﺨﺭﺓ ﻓﻲ ﺒﻠﺩ ﺍﻟﻤﻨﺸﺄ(‬
‫‪Delivery‬‬ ‫ﺘﺴﻠﻴﻡ‬
‫‪• Against delivery‬‬ ‫ﻤﻘﺎﺒل ﺍﻟﺘﺴﻠﻴﻡ‬
‫‪• Cash on delivery‬‬ ‫ﺍﻟﺩﻓﻊ ﻋﻨﺩ ﺍﻟﺘﺴﻠﻴﻡ‬
‫‪• Forward delivery‬‬ ‫ﺘﺴﻠﻴﻡ ﺁﺠل‬
‫‪• Prompt delivery‬‬ ‫ﺘﺴﻠﻴﻡ ﻓﻭﺭﻱ‬
‫‪• Ready delivery‬‬ ‫ﺘﺴﻠﻴﻡ ﺴﺭﻴﻊ‬
‫‪Delivery not‬‬ ‫ﺍﺸﻌﺎﺭ ﺒﺎﻻﺴﺘﻼﻡ‬
‫‪Delivery of a speech‬‬ ‫ﺍﻟﻘﺎﺀ ﺨﻁﺎﺏ‬
‫‪Delivery order‬‬ ‫ﺍﻤﺭ ﺘﺴﻠﻴﻡ‪ ،‬ﺒﻭﺭﺼﺔ‬
‫‪Demand‬‬ ‫ﻁﻠﺏ‪ ،‬ﻤﻁﺎﻟﺒﺔ‬
‫‪• Alternate demand‬‬ ‫ﺍﻟﻁﻠﺏ ﺍﻟﺒﺩﻴل‬
‫‪• Contingent demand‬‬ ‫ﺤﺎﺠﺔ ﻁﺎﺭﺌﺔ‬
‫‪• In demand‬‬ ‫ﺭﺍﺌﺞ‪ ،‬ﻤﻁﻠﻭﺏ‬
‫‪• On demand‬‬ ‫ﺘﺤﺕ ﺍﻟﻁﻠﺏ‬
‫‪Demand bill‬‬ ‫ﺴﻨﺩ ﻋﻨﺩ ﺍﻟﻁﻠﺏ‪ ،‬ﺤﻭﺍﻟﺔ ﺘﺩﻓﻊ ﻋﻨﺩ ﺍﻟﻁﻠﺏ‬
‫‪Demand curve‬‬ ‫ﻤﻨﺎﻟﻁﻠﺏ‬
‫‪Demand deposits‬‬ ‫ﻭﺩﺍﺌﻊ ﺘﺤﺕ ﺍﻟﻁﻠﺏ‬
‫‪Demand draft‬‬ ‫ﻜﻤﺒﻴﺎﻟﺔ ﻁﻠﺏ‬
‫‪Demand note‬‬ ‫ﺴﻨﺩ ﻋﻨﺩ ﺍﻟﻁﻠﺏ‬
‫‪Demand price‬‬ ‫ﺍﻟﺴﻌﺭ ﺍﻟﻤﻁﻠﻭﺏ‬
‫‪Demand rate‬‬ ‫ﺍﻟﺴﻌﺭ ﻋﻨﺩ ﺍﻟﻁﻠﺏ‬
‫‪Demand schedule‬‬ ‫ﺠﺩﻭل ﺍﻟﻁﻠﺏ‬
‫‪Demonetize‬‬ ‫ﻴﺴﺤﺏ ﻋﻤﻠﺔ ﻤﻥ ﺍﻟﺘﺩﺍﻭل‬
‫‪Demurrage‬‬ ‫ﺍﻻﺭﻀﻴﺔ‪ ،‬ﺍﻭ ﺭﺴﻭﻡ ﺨﺯﻥ‬
‫‪Denomination‬‬ ‫ﻓﺌﺔ‪ ،‬ﻋﻤﻠﺔ‪ ،‬ﻭﺯﻥ‪ ،‬ﻁﻭﺍﺒﻊ‬
‫‪De-obligation‬‬ ‫ﺍﻟﻐﺎﺀ ﺍﻟﺘﺯﺍﻡ‬
‫‪Department‬‬ ‫ﺩﺍﺌﺭﺓ‪ ،‬ﻗﺴﻡ‬
‫‪Department costs‬‬ ‫ﺘﻜﺎﻟﻴﻑ ﺍﻻﻗﺴﺎﻡ‬
‫‪Department head‬‬ ‫ﺭﺌﻴﺱ ﺩﺍﺌﺭﺓ‬
‫‪Department store‬‬ ‫ﻤﺤل ﺒﻴﻊ ﺴﻠﻊ ﻋﺩﻴﺩﺓ‬
‫‪Departmental charge‬‬ ‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻤﻭﺯﻋﺔ ﻋﻠﻰ ﺍﻻﻗﺴﺎﻡ‬
‫‪Departmental overhead‬‬ ‫ﺍﻟﻤﺼﺎﺭﻴﻑ ﺍﻟﺯﺍﻤﻴﺔ ﻟﻠﻘﺴﻡ‬
‫‪Departmental profit‬‬ ‫ﺍﺭﺒﺎﺡ ﺍﻟﻘﺴﻡ‬
‫‪Departmentalize‬‬ ‫ﺍﻟﺘﻭﺯﻴﻊ ﺍﻟﻰ ﻤﺭﺍﻜﺯ ﺍﻨﻔﺎﻕ‬
‫‪Depletable‬‬ ‫ﻋﺭﻀﺔ ﻟﻠﻨﻔﺎﺫ‪ ،‬ﻴﺴﺘﻨﻔﺫ‬
‫‪Depleted cost‬‬ ‫ﺍﻟﻜﻠﻔﺔ ﺍﻟﻤﺘﺒﻘﻴﺔ‬
‫‪Depletion‬‬ ‫ﻨﻀﻭﺏ‪ ،‬ﻨﻔﺎﺫ )ﻓﻲ ﻤﻭﺍﺩ ﺍﻟﺘﻤﻭﻴﻠﻴﺔ ﻟﻤﺭﺍﺤل ﺍﻻﻨﺘﺎﺝ(‬
‫‪Deposit‬‬ ‫ﺍﻟﻭﺩﻴﻌﺔ‬
‫‪• Call deposit‬‬ ‫ﻭﺩﻴﻌﺔ ﻁﻠﺏ‬
‫‪• Cash deposit‬‬ ‫ﻭﺩﻴﻌﺔ ﻨﻘﺩﻴﺔ‬
‫‪• Fixed deposit‬‬ ‫ﻭﺩﻴﻌﺔ ﻤﺤﺩﺩﺓ‬
‫‪• Saving deposit‬‬ ‫ﻭﺩﻴﻌﺔ ﺍﺩﺨﺎﺭﻴﺔ‬
‫‪Deposit account‬‬ ‫ﺤﺴﺎﺏ ﻭﺩﺍﺌﻊ‬
‫‪Deposit banks‬‬ ‫ﺒﻨﻭﻙ ﺍﻟﻭﺩﺍﺌﻊ‬
‫‪Deposit fees‬‬ ‫ﺭﺴﻭﻡ ﺍﻴﺩﺍﻉ‬
‫‪Deposit in transit‬‬ ‫ﻭﺩﺍﺌﻊ ﻓﻲ ﺍﻟﻁﺭﻴﻕ‬
‫‪Deposit rate‬‬ ‫ﺴﻌﺭ ﺍﻟﻔﺎﺌﺩﺓ ﻋﻠﻰ ﺍﻻﻴﺩﺍﻋﺎﺕ‬
‫‪Deposit slip‬‬ ‫ﻗﺴﻴﻤﺔ ﺍﻴﺩﺍﻉ‬
‫‪Depository‬‬ ‫ﺍﻟﻤﻭﺩﻉ ﻟﺩﻴﻪ‪ ،‬ﻤﺴﺘﻭﺩﻉ‬
‫‪Depositor‬‬ ‫ﺍﻟﻤﻭﺩﻉ ﻤﺎﻻ ﻓﻲ ﺍﻟﻤﺼﺭﻑ‬
‫‪Depositors life insurance‬‬ ‫ﺘﺄﻤﻴﻥ ﻋﻠﻰ ﺤﻴﺎﺓ ﺍﻟﻤﻭﺩﻉ‬
‫‪Depreciable‬‬ ‫ﻗﺎﺒل ﻟﻼﺴﺘﻬﻼﻙ‬
‫‪Depreciable asset‬‬ ‫ﺍﺼل ﻗﺎﺒل ﻟﻼﺴﺘﻬﻼﻙ‬
‫‪Depreciable property‬‬ ‫ﻤﻠﻜﻴﺔ ﻗﺎﺒﻠﺔ ﻟﻼﺴﺘﻬﻼﻙ‬
Depreciate
Depreciated cost
Depreciated original cost
Depreciation
Depreciation account
Depreciation accounting
Depreciation adequacy
Depreciation base
Depreciation fund ‫ﺍﺤﺘﻴﺎﻁﻲ ﺍﺴﺘﺒﺩﺍل ﺍﻻﺼﻭل ﻋﻨﺩ ﺍﺴﺘﻬﻼﻜﻬﺎ‬
Depreciation method
Depreciation of currency
Depreciation of fixed
assets
Depreciation rate
Depreciation reserve
Depreciation unit
Depression ‫ ﺭﻜﻭﺩ ﺍﻗﺘﺼﺎﺩﻱ‬،‫ ﺍﻨﺨﻔﺎﺽ‬،‫ ﻜﺴﺎﺩ‬،‫ﻫﺒﻭﻁ‬
Depression of price
Depression phase
Descriptive financial
statement
Descriptive statistics
Design
• By design
Destructible goods
Detail
Detail account
Detail progress sheet
Detailed analysis
Detailed audit
Detect
Determine
Devaluate
Devaluation
Develop
Development cost
Development expenses
‫ﻴﺘﻨﺎﻗﺹ‬
‫ﺍﻟﻘﻴﻤﺔ ﺍﻟﺩﻓﺘﺭﻴﺔ‬
‫ﺍﻟﻜﻠﻔﺔ ﺍﻻﺼﻠﻴﺔ ﺍﻟﻤﺴﺘﻬﻠﻜﺔ‬
‫ﺍﻻﺴﺘﻬﻼﻙ ﺒﺴﺒﺏ ﺍﻻﺴﺘﻌﻤﺎل‬
‫ﺤﺴﺎﺏ ﺍﻻﺴﺘﻬﻼﻙ‬
‫ﻤﺤﺎﺴﺒﺔ ﺍﻻﺴﺘﻬﻼﻙ‬
‫ﻜﻔﺎﻴﺔ ﺍﻻﺴﺘﻬﻼﻙ ﺍﻟﻤﺘﺭﺍﻜﻡ‬
‫ﻗﺎﻋﺩﺓ ﺍﻻﺴﺘﻬﻼﻙ‬
‫ﻁﺭﻴﻘﺔ ﺍﻻﺴﺘﻬﻼﻙ‬
‫ﻫﺒﻭﻁ ﻗﻴﻤﺔ ﺍﻟﻨﻘﺩ‬
‫ﺍﺴﺘﻬﻼﻙ ﺍﻟﻤﻭﺠﻭﺩﺍﺕ ﺍﻟﺜﺎﺒﺘﺔ‬
‫ﻤﻌﺩل ﺍﻻﺴﺘﻬﻼﻙ‬
‫ﺍﺤﺘﻴﺎﻁﻲ ﺍﻻﺴﺘﻬﻼﻙ‬
‫ﻭﺤﺩﺓ ﺤﺴﺎﺏ ﺍﻻﺴﺘﻬﻼﻙ‬
‫ﻫﺒﻭﻁ ﺍﻻﺴﻌﺎﺭ‬
‫ﻤﺭﺤﻠﺔ ﺍﻟﺭﻜﻭﺩ‬
‫ﺒﻴﺎﻥ ﻤﺎﻟﻲ ﻭﺼﻔﻲ‬
‫ﺍﺤﺼﺎﺀﺍﺕ ﻭﺼﻔﻴﺔ‬
‫ ﻴﺭﺴﻡ‬،‫ ﺘﺼﻤﻴﻡ‬،‫ﺘﺨﻁﻴﻁ‬
‫ﻋﻤﺩﺍ‬
‫ﺍﻟﺒﻀﺎﺌﻊ ﺍﻟﻘﺎﺒﻠﺔ ﻟﻠﺘﻠﻑ‬
‫ ﺍﻴﻀﺎﺡ‬،‫ﺘﻔﺎﺼﻴل‬
‫ﺤﺴﺎﺏ ﺘﻔﺼﻴﻠﻲ‬
‫ﻗﺎﺌﻤﺔ ﻋﻤل ﺘﻔﺼﻴﻠﻴﺔ‬
‫ﺘﺤﻠﻴل ﺘﻔﺼﻴﻠﻲ‬
‫ﺘﺩﻗﻴﻕ ﻤﻔﺼل‬
(‫ ﻴﻀﺒﻁﻪ )ﻟﺩﻯ ﻗﻴﺎﻡ ﻟﻌﻤل ﻤﺎ‬،‫ﻴﻜﺘﺸﻑ‬
‫ ﻴﺤﺩﺩ‬،‫ﻴﻘﺭﺭ‬
‫ ﻗﻴﻤﺔ ﺍﻟﻌﻤﻠﺔ ﺍﻭ ﺸﻲﺀ‬-‫ﻴﺨﻔﺽ‬
‫ ﻗﻴﻤﺔ ﺍﻟﻌﻤﻠﺔ‬-‫ﺘﺨﻔﻴﺽ‬
‫ ﻴﻭﺴﻊ‬،‫ ﻴﻨﻤﻲ‬،‫ﻴﻁﻭﺭ‬
‫ ﺍﻻﻨﺘﺎﺝ‬-‫ﺘﻜﺎﻟﻴﻑ ﺘﻁﻭﻴﺭ‬
‫ﻨﻔﻘﺎﺕ ﺍﻟﺘﻁﻭﻴﺭ‬
‫‪Deviation‬‬ ‫ﺘﻐﻴﺭ ﺍﺘﺠﺎﻩ ﺍﻟﺭﺤﻠﺔ‪ ،‬ﺍﻻﻨﺤﺭﺍﻑ‬
‫‪Deviation clause‬‬ ‫ﺸﺭﻁ ﺘﻐﻴﻴﺭ ﺍﻻﺘﺠﺎﻩ‬
‫‪Device‬‬ ‫ﻤﻜﻴﺩﺓ‪ ،‬ﻭﺴﻴﻠﺔ‪ ،‬ﺤﻴﻠﺔ‬
‫‪Devise‬‬ ‫ﻭﺼﻴﺔ ﺍﻭ ﻫﺒﺔ ﺒﻭﺼﻴﺔ‬
‫‪Devisee‬‬ ‫ﺍﻟﻤﻭﺼﻰ ﻟﻪ‬
‫‪Devisor‬‬ ‫ﺍﻟﻤﻭﺼﻰ‪ ،‬ﺍﻟﻤﻭﺭﺙ‪ ،‬ﻤﻤﺘﻠﻜﺎﺕ ﺒﻭﺼﻴﺔ‬
‫‪Difference‬‬ ‫ﺍﺨﺘﻼﻑ‪ ،‬ﻓﺭﻕ‪ ،‬ﺨﻼﻑ‬
‫‪Defferential‬‬ ‫ﺘﻔﺎﻀﻠﻲ‪ ،‬ﺘﺨﺎﻟﻔﻲ‬
‫‪Di‬‬
‫‪Differential costs‬‬ ‫ﺍﻟﺘﻜﺎﻟﻴﻑ ﺍﻟﺘﻔﺎﻀﻠﻴﺔ‬
‫‪Dig‬‬ ‫ﺤﻔﺭ‪ ،‬ﺘﻨﻘﻴﺏ‪ ،‬ﻴﺠﺘﻬﺩ‬
‫‪Dig out‬‬ ‫ﻨﺒﺵ‬
‫‪Dig up‬‬ ‫ﺍﺴﺘﺨﺭﺝ‬
‫‪Digit‬‬ ‫ﺍﺤﺎﺩﻱ )ﺍﻱ ﻤﻥ ﺼﻔﺭ ﺍﻟﻰ ‪(٩‬‬
‫‪Dip‬‬ ‫ﻴﺨﻔﺽ )ﻓﻲ ﺴﻌﺭ ﺍﻻﻭﺭﺍﻕ ﺍﻟﻤﺎﻟﻴﺔ(‬
‫ﻴﻐﻁﺱ‬
‫‪Direct‬‬ ‫ﻴﻭﺠﻪ‪ ،‬ﻤﺒﺸﺎﺭﺓ‪ ،‬ﻴﺭﺸﺩ‬
‫‪Direct cost‬‬ ‫ﺍﻟﻜﻠﻔﺔ ﺍﻟﻤﺒﺎﺸﺭﺓ‬
‫‪Direct costing method‬‬ ‫ﻁﺭﻴﻘﺔ ﺍﻟﻜﻠﻔﺔ ﺍﻟﻤﺒﺎﺸﺭﺓ‬
‫‪Direct expenses‬‬ ‫ﺍﻟﻤﺼﺎﺭﻴﻑ ﺍﻟﻤﺒﺎﺸﺭﺓ‬
‫‪Direct labour‬‬ ‫ﺍﻻﺠﻭﺭ ﺍﻟﻤﺒﺎﺸﺭﺓ )ﻟﻼﻴﺩﻱ ﺍﻟﻌﺎﻤﻠﺔ(‬
‫‪Direct labour efficiency‬‬ ‫ﻤﻌﺎﻤل ﻓﻌﺎﻟﻴﺔ ﺍﻻﺠﻭﺭ ﺍﻟﻤﺒﺎﺸﺭﺓ‬
‫‪variance‬‬
‫‪Direct liability‬‬ ‫ﺍﻟﺘﺯﺍﻡ ﻤﺒﺎﺸﺭ‪ ،‬ﻤﺴﺅﻭﻟﻴﺔ ﻤﺒﺎﺸﺭﺓ‬
‫‪Direct materials cost‬‬ ‫ﺘﻜﻠﻔﺔ ﺍﻟﻤﻭﺍﺩ ﺍﻟﻤﺒﺎﺸﺭﺓ‬
‫‪Direct materials cost‬‬ ‫ﺍﻨﺤﺭﺍﻑ ﻜﻠﻔﺔ ﺍﻟﻤﻭﺍﺩ ﺍﻟﻤﺒﺎﺸﺭﺓ‬
‫‪variance‬‬
‫‪Direct materials price‬‬ ‫ﺍﻨﺤﺭﺍﻑ ﺴﻌﺭ ﺍﻟﻤﻭﺍﺩ ﺍﻟﻤﺒﺎﺸﺭﺓ‬
‫‪variance‬‬
‫‪Direct materials usage‬‬ ‫ﺍﻨﺤﺭﺍﻑ ﺍﺴﺘﺨﺩﺍﻡ ﺍﻟﻤﻭﺍﺩ ﺍﻟﻤﺒﺎﺸﺭﺓ‬
‫‪variance‬‬
‫‪Direct materials yield‬‬ ‫ﺍﻨﺤﺭﺍﻑ ﻤﺭﺩﻭﺩ ﺍﻟﻤﻭﺍﺩ ﺍﻟﻤﺒﺎﺸﺭﺓ‬
‫‪vaiance‬‬
‫‪Direct relation‬‬ ‫ﺍﻟﻌﻼﻗﺔ ﺍﻟﻤﺒﺎﺸﺭﺓ‬
‫‪Direct shipment‬‬ ‫ﺸﺤﻨﺔ ﻤﺒﺎﺸﺭﺓ‬
‫‪Direct tax‬‬ ‫ﺍﻟﻀﺭﻴﺒﺔ ﺍﻟﻤﺒﺎﺸﺭﺓ‬
‫‪Direct verification‬‬ ‫ﺍﻟﺘﺤﻘﻕ ﺍﻟﻤﺒﺎﺸﺭ‬
‫‪Direct wage rate variance‬‬ ‫ﺍﻨﺤﺭﺍﻑ ﻤﻌﺩل ﺍﻻﺠﻭﺭ ﺍﻟﻤﺒﺎﺸﺭﺓ‬
Direct wages ‫ﺍﺠﻭﺭ ﺍﻟﻤﺒﺎﺸﺭﺓ‬
Direction of effort ‫ﺍﻟﻬﺩﻑ ﺍﻟﻤﻨﺸﻭﺩ‬
Directory ‫ ﺘﻭﺠﻴﻬﻲ‬،‫ﺩﻟﻴل‬
Dirty bill of lading ‫ﻭﺜﻴﻘﺔ ﺸﺤﻥ ﻤﻊ ﺘﺤﻔﻅ‬
Disaffirm ‫ ﻴﻨﻜﺭ‬،‫ﻴﻨﻘﺽ‬
Disagio ‫ﺨﺼﻡ ﻟﺩﻯ ﺘﺤﻭﻴل ﻋﻤﻠﺔ ﺍﻟﻰ ﺍﺨﺭﻯ‬
Disapprove ‫ ﻴﺭﻓﺽ‬،‫ﻴﺴﺘﻨﻜﺭ‬
Disburse ‫ ﻴﻭﺯﻉ‬،‫ ﻴﺩﻓﻊ‬،‫ﻴﺼﺭﻑ‬
Disbursement ‫ ﺍﺘﻔﺎﻕ‬،‫ﺩﻓﻊ ﻤﺒﻠﻎ‬
Disbursement voucher ‫ﻤﺴﺘﻨﺩ ﺼﺭﻑ‬
Disbursing officer ‫ﻤﻭﻅﻑ ﺍﻟﺼﺭﻑ‬
Discharge ‫ ﺘﻔﺭﻴﻎ‬،‫ﺘﺴﺩﻴﺩ ﺩﻴﻥ‬
Disclosure ‫ ﺍﻓﺸﺎﺀ‬،‫ ﻓﻀﺢ‬،‫ﻜﺸﻑ‬
Discount ‫ ﺍﻟﺤﺴﻡ‬،‫ﺨﺼﻡ‬
Discount a bill ‫ﻗﻁﻊ ﺍﻭ ﺨﺼﻡ ﻜﻤﺒﻴﺎﻟﺔ‬
Discount allowed ‫ﺨﺼﻡ ﻤﺴﻤﻭﺡ ﺒﻪ‬
Discount earned ‫ﺨﺼﻡ ﻤﻜﺘﺴﺏ‬
Discount lost ‫ﺨﺼﻡ ﻀﺎﺌﻊ‬
Discount rate ‫ﻤﻌﺩل ﺍﻟﺨﺼﻡ‬
Discountable ‫ﻗﺎﺒل ﻟﻠﺨﺼﻡ‬
Discounted bill ‫ﻜﻤﺒﻴﺎﻟﺔ ﻤﺨﺼﻭﻤﺔ‬
Discrepancy ‫ ﻓﺭﻕ‬،‫ﺘﻨﺎﻗﺽ‬
Discretion ‫ ﺤﺫﺭ‬،‫ﺤﺭﻴﺔ ﺍﻟﺘﺼﺭﻑ‬
Discrimination ‫ﺘﻤﻴﻴﺯ‬
Dishonour ‫ ﺍﻫﺎﻨﺔ‬،‫ﺍﻻﻤﺘﻨﺎﻉ ﻋﻥ ﺍﻟﺩﻓﻊ‬
Disparity ‫ ﺘﻔﺎﻭﺕ‬،(‫ﺘﺒﺎﻴﻥ )ﺒﻴﻥ ﺴﻌﺭﻴﻥ‬
Dispatch earning ‫ﺘﻭﻓﻴﺭ ﻓﻲ ﻜﻠﻔﺔ ﺍﻟﺸﺤﻥ‬
Dispatch note ‫ﺒﻁﺎﻗﺔ ﺘﺼﺩﻴﺭ‬
Dispense ‫ ﻤﻨﺢ‬،‫ﻭﺯﻉ‬
Dispense with ‫ﺍﺴﺘﻐﻨﻰ ﻋﻥ‬
Dispose ‫ ﻴﻘﻨﻌﻪ‬،‫ﻴﺭﺘﺏ‬
• To dispose of ‫ﻴﺘﺼﺭﻑ ﺒـ‬
Disposable income ‫ﺍﻟﺩﺨل ﺍﻟﺼﺎﻓﻲ‬
Dissolution (‫ ﺘﺼﻔﻴﺔ )ﺸﺭﻜﺔ ﻤﺎ‬،‫ﺤل‬
Dissolve ‫ﻴﺤل ﺸﺭﻜﺔ‬
Distort ‫ ﻴﺸﻭﻩ‬،‫ﻴﺤﺭﻑ‬
Distraint ‫ﺍﻟﺤﺠﺯ‬
Distress ‫ﺤﺠﺯ ﺍﺤﺘﻴﺎﻁﻲ‬
Distress merchandise ‫ﺒﻀﺎﻋﺔ ﻟﻠﺘﺼﻔﻴﺔ‬
Distribution ‫ﺍﻟﺘﻭﺯﻴﻊ‬
Distribution account ‫ﺤﺴﺎﺏ ﺍﻟﺘﻭﺯﻴﻊ‬
Distribution of expense ‫ﺘﻭﺯﻴﻊ ﺍﻟﻤﺼﺎﺭﻴﻑ‬
Distribution of profits ‫ﺘﻭﺯﻴﻊ ﺍﻻﺭﺒﺎﺡ‬
Distribution of dividend ‫ﺘﻭﺯﻴﻊ ﺍﺭﺒﺎﺡ ﺍﻻﺴﻬﻡ‬
Diversification ‫ﺍﻟﺘﻨﻭﻴﻊ‬
Dividend ‫ﺭﺒﺢ ﺍﻟﺴﻬﻡ‬
Dividend announcement ‫ﺍﻋﻼﻥ ﺃﺭﺒﺎﺡ ﺍﻻﺴﻬﻡ‬
Dividend income ‫ﺍﻴﺭﺍﺩ ﺃﺭﺒﺎﺡ ﺍﻷﺴﻬﻡ‬
Dividend payable ‫ﺍﺭﺒﺎﺡ ﺍﺴﻬﻡ ﻏﻴﺭ ﻤﺩﻓﻭﻋﺔ‬
Dividend share ‫ﺴﻬﻡ ﺍﻀﺎﻓﻲ‬
Dividend warrant ‫ﻗﺴﻴﻤﺔ ﺭﺒﺢ ﺴﺎﺒﻕ ﻤﺘﺭﺍﻜﻡ‬
Dividends in arrears ‫ﺍﺭﺒﺎﺡ ﻟﻡ ﺘﻘﺒﺽ‬
Dividend in kind ‫ﺍﺭﺒﺎﺡ ﻋﻴﻨﻴﺔ‬
Divisible ‫ﻗﺎﺒل ﻟﻠﻘﺴﻤﺔ‬
Division ‫ ﺘﻘﺴﻴﻡ‬،‫ ﺠﺯﺀ‬،‫ﺍﻨﻘﺴﺎﻡ‬
Division of capital ‫ﺘﻘﺴﻴﻡ ﺭﺃﺱ ﺍﻟﻤﺎل‬
Division of costs ‫ﺘﻭﺯﻴﻊ ﺍﻟﻜﻠﻔﺔ‬
Division of labour ‫ﺘﻭﺯﻴﻊ ﺍﻟﻌﻤل‬
Do
Do ‫ ﻴﻔﻌل‬،‫ﻴﻌﻤل‬
Do away with ‫ﺘﺨﻠﺹ ﻤﻥ‬
Do for ‫ﻨﺎﺏ ﻋﻥ‬
Do one’s bit ‫ﻗﺎﻡ ﺒﻭﺍﺠﺒﻪ‬
Do over/ again ‫ﻜﺭﺭ‬
Do up ‫ ﻴﺼﻠﺢ‬،‫ﻴﻐﻠﻑ‬
Do without ‫ﺍﺴﺘﻐﻨﻰ ﻋﻥ‬
Dock ‫ﺭﺼﻴﻑ ﺒﺤﺭﻱ‬
Document ‫ ﻭﺜﻴﻘﺔ‬،‫ﻤﺴﺘﻨﺩ‬
Documentary ‫ﻭﺜﺎﺌﻘﻲ‬
Documentary bill ‫ﻜﻤﺒﻴﺎﻟﺔ ﻤﺴﺘﻨﺩﻴﺔ‬
Documentary credit ‫ﺍﻋﺘﻤﺎﺩ ﻤﺴﺘﻨﺩﻱ‬
Documentary draft ‫ﺴﺤﺏ ﻤﺴﺘﻨﺩﻱ‬
Documentation ‫ﺍﻟﺩﻋﻡ ﺒﺎﻟﻭﺜﺎﺌﻕ‬
Documents ‫ﻤﺴﺘﻨﺩﺍﺕ‬
‫‪Domestic‬‬
‫‪Domestic company‬‬
‫‪Domicile‬‬
‫‪Domiciled bill‬‬
‫‪Domiciliation‬‬
‫‪Donate‬‬
‫‪Donated surplus‬‬
‫‪Donation‬‬
‫‪Dormant account‬‬
‫‪Dormant partner‬‬
‫‪Dormant warrant‬‬
‫‪Double‬‬
‫‪Double account system‬‬
‫‪Double distribution‬‬
‫‪Double entry‬‬
‫‪Double entry book‬‬
‫‪keeping‬‬
‫‪Double entry system‬‬
‫‪Double taxation‬‬
‫‪Doubtful account‬‬
‫‪Doubtful debts‬‬
‫‪• Reserve for‬‬
‫‪doubtful debts‬‬
‫‪Downfall‬‬
‫‪Down payment‬‬
‫‪Downstairs merger‬‬
‫‪Dr‬‬
‫‪Draft‬‬
‫‪• Bank draft‬‬
‫‪• Demand draft‬‬
‫‪• Sight draft‬‬
‫‪• Time draft‬‬
‫‪Draft budget‬‬
‫‪Draught‬‬
‫‪Draw‬‬
‫‪• To draw away‬‬
‫‪• To draw back‬‬
‫ﻤﺤﻠﻲ‪ ،‬ﺒﻠﺩﻱ‪ ،‬ﺃﻫﻠﻲ‬
‫ﺸﺭﻜﺔ ﺍﻫﻠﻴﺔ‬
‫ﺍﻟﻤﻘﺭ ﺍﻟﺜﺎﺒﺕ‪ ،‬ﻤﻭﻁﻥ‬
‫ﻜﻤﺒﻴﺎﻟﺔ ﻤﻭﻁﻨﺔ )ﻤﻌﻴﻥ ﻓﻴﻬﺎ ﻤﻜﺎﻥ ﺍﻟﺩﻓﻊ(‬
‫ﺘﻌﻴﻴﻥ ﻤﺤل ﺍﻟﻭﻓﺎﺀ‬
‫ﻴﺘﺒﺭﻉ‪ ،‬ﻴﻤﻨﺢ‪ ،‬ﻴﻬﺏ‬
‫ﺍﻟﻔﺎﺌﺽ ﺍﻟﻤﻭﻫﻭﺏ‬
‫ﻫﺒﺔ‪ ،‬ﺘﺒﺭﻉ‬
‫ﺤﺴﺎﺏ ﺴﺎﻜﻥ‬
‫ﺸﺭﻴﻙ ﻤﻭﺼﻰ‬
‫ﻜﻔﺎﻟﺔ ﻋﻠﻰ ﺒﻴﺎﺽ‬
‫ﻀﻌﻑ‪ ،‬ﻤﺯﺩﻭﺝ‪ ،‬ﺜﻨﺎﺌﻲ‬
‫ﻨﻅﺎﻡ ﺍﻟﺤﺴﺎﺏ ﺍﻟﻤﺯﺩﻭﺝ‬
‫ﺍﻟﺘﻭﺯﻴﻊ ﺍﻟﻤﺯﺩﻭﺝ‬
‫ﺍﻟﻘﻴﺩ ﺍﻟﻤﺯﺩﻭﺝ‬
‫ﻤﺴﻙ ﺍﻟﺩﻓﺎﺘﺭ ﺍﻟﺤﺴﺎﺒﻴﺔ ﺒﺎﻟﻘﻴﺩ ﺍﻟﻤﺯﺩﻭﺝ‬
‫ﻨﻅﺎﻡ ﺤﺴﺎﺒﻲ ﺒﺎﻟﻘﻴﺩ ﺍﻟﻤﺯﺩﻭﺝ‬
‫ﺍﻟﻀﺭﻴﺒﺔ ﺍﻟﻤﺯﺩﻭﺠﺔ‬
‫ﺤﺴﺎﺏ ﻤﺸﻜﻭﻙ ﻓﻲ ﺘﺤﺼﻴﻠﻪ‬
‫ﺩﻴﻭﻥ ﻤﺸﻜﻭﻙ ﻓﻴﻬﺎ‬
‫ﺍﺤﺘﻴﺎﻁﻲ ﺍﻟﺩﻴﻭﻥ ﺍﻟﻤﺸﻜﻭﻙ ﻓﻴﻬﺎ‬
‫ﺍﻨﻬﻴﺎﺭ ﺍﻻﺴﻌﺎﺭ‪ ،‬ﺴﻘﻭﻁ ﻤﻔﺎﺠﺊ‬
‫ﺩﻓﻌﺔ ﻨﻘﺩﻴﺔ ﻋﻠﻰ ﺍﻟﺤﺴﺎﺏ‬
‫ﺩﻤﺞ ﺍﻟﺸﺭﻜﺔ ﺍﻟﺭﺌﻴﺴﺔ ﺒﺎﻟﺸﺭﻜﺔ ﺍﻟﻔﺭﻋﻴﺔ‬
‫ﻤﺴﻭﺩﺓ‪ ،‬ﻜﻤﺒﻴﺎﻟﺔ‪ ،‬ﺤﻭﺍﻟﺔ‬
‫ﺤﻭﺍﻟﺔ ﻤﺼﺭﻓﻴﺔ‬
‫ﻜﻤﺒﻴﺎﻟﺔ ﺘﺤﺕ ﺍﻟﻁﻠﺏ‬
‫ﺴﺤﺏ ﻋﻨﺩ ﺍﻻﻁﻼﻉ‬
‫ﺤﻭﺍﻟﺔ ﻻﺠل‬
‫ﻤﺴﻭﺩﺓ ﻤﻴﺯﺍﻨﻴﺔ‬
‫ﻋﻤﻕ ﺍﻟﺴﻔﻴﻨﺔ ﻓﻲ ﺍﻟﻤﺎﺀ‪ ،‬ﻤﺴﻭﺩﺓ‬
‫ﻴﺴﺤﺏ )ﺸﻴﻙ‪ ،‬ﻨﻘﻭﺩ(‬
‫ﻴﺘﻘﺩﻡ ﺨﺼﻤﺎ ﻓﻲ ﺴﺒﺎﻗﻪ‬
‫ﻴﺘﺭﺩﺩ‬
 ‫•‬ ‫‪To draw blank‬‬ ‫ﻻ ﻴﺠﺩ ﺸﻴﺌﺎ‬
‫•‬ ‫‪To draw blood‬‬ ‫ﻴﺠﺭﺡ ﺸﺨﺼﺎ‬
‫•‬ ‫‪To draw breath‬‬ ‫ﻴﺘﻭﻗﻑ ﺨﻼل ﺍﻟﻌﻤل ﻟﻠﺭﺍﺤﺔ‬
‫•‬ ‫‪To draw in‬‬ ‫ﻴﻘﺘﺼﺩ‬
‫•‬ ‫‪To draw it mild‬‬ ‫ﻴﺠﺘﻨﺏ ﺍﻟﻤﺒﺎﻟﻐﺔ‬
‫•‬ ‫‪To draw off‬‬ ‫ﻴﻨﺴﺤﺏ‬
‫•‬ ‫‪To draw on‬‬ ‫ﻴﻐﺭﻱ‪ ،‬ﻴﺩﻨﻭ‪ ،‬ﻴﺠﺘﺫﺏ‬
‫•‬ ‫‪To draw upon‬‬ ‫ﻴﻌﺘﻤﺩ ﻋﻠﻰ‬
‫•‬ ‫‪To draw out‬‬ ‫ﻴﻨﻁﻠﻕ )ﻓﻲ ﺍﻟﻜﻼﻡ ﺍﻭ ﻤﻥ ﻤﺤﻁﺔ(‬
‫•‬ ‫‪To draw round‬‬ ‫ﻴﻘﺘﺭﺏ‬
‫•‬ ‫‪To draw the‬‬ ‫ﻴﺒﺎﻟﻎ‪ ،‬ﻻ ﺘﺼﺩﻕ‬
‫‪longbow‬‬
‫‪• To draw the teeth‬‬ ‫ﻴﻘﻠﻡ ﺍﻅﻔﺎﺭﻩ‬
‫‪of‬‬
‫‪• To draw up‬‬ ‫ﻴﺭﻓﻊ‪ ،‬ﻴﺭﺘﺏ‬
‫‪• To draw the winner‬‬ ‫ﻴﺴﺤﺏ ﺍﻟﻭﺭﻗﺔ ﺍﻟﺭﺍﺒﺤﺔ‬
‫‪Draw on another‬‬ ‫ﻴﺴﺤﺏ ﺤﻭﺍﻟﺔ ﻋﻠﻰ ﺁﺨﺭ‬
‫‪Draw out‬‬ ‫ﻴﺴﺤﺏ ﻨﻘﻭﺩﺍ ﻤﻥ ﻤﺼﺭﻑ‬
‫‪Draw up‬‬ ‫ﻴﺤﺭﺭ ﻨﺴﺩﺍ‬
‫‪Drawback‬‬ ‫ﺘﺨﻔﻴﺽ ﺴﻌﺭ‪ ،‬ﺍﻋﺎﺩﺓ ﺍﻟﺭﺴﻡ ﺍﻟﻜﻤﺭﻜﻲ‬
‫‪Drawee‬‬ ‫ﺍﻟﻤﺴﺤﻭﺏ ﻋﻠﻴﻪ‬
‫‪Drawer‬‬ ‫ﺍﻟﺴﺎﺤﺏ‪ ،‬ﺴﺎﺤﺏ ﺍﻟﺤﻭﺍﻟﺔ‬
‫‪Drawing account‬‬ ‫ﺤﺴﺎﺏ ﺍﻟﺴﺤﻭﺒﺎﺕ‬
‫‪Drawing room‬‬ ‫ﻗﺎﻋﺔ ﺍﻻﺴﺘﻘﺒﺎل‬
‫‪Drawings‬‬ ‫ﻤﺴﺤﻭﺒﺎﺕ‬
‫‪Drawn‬‬ ‫ﻤﺴﺤﻭﺏ )ﺴﻨﺩ(‬
‫‪Du‬‬
‫‪Dual control system‬‬ ‫ﻨﻅﺎﻡ ﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﻤﺯﺩﻭﺠﺔ‬
‫‪Dud cheque‬‬ ‫ﺼﻙ ﺒﺩﻭﻥ ﺭﺼﻴﺩ‬
‫‪Due‬‬ ‫ﻤﺴﺘﺤﻕ ﺍﻟﺩﻓﻊ‬
‫‪Due date‬‬ ‫ﻤﻴﻌﺎﺩ ﺍﻻﺴﺘﺤﻘﺎﻕ‬
‫‪Due from banks‬‬ ‫ﺍﻟﻤﺴﺘﺤﻕ ﻋﻠﻰ ﺍﻟﻤﺼﺎﺭﻑ‬
‫‪Due to‬‬ ‫ﻤﺴﺘﺤﻕ ﻟﻪ‬
‫‪Due to banks‬‬ ‫ﺍﻟﻤﺴﺘﺤﻕ ﻟﻠﻤﺼﺎﺭﻑ‬
‫‪Duly‬‬ ‫ﻓﻲ ﺤﻴﻨﻪ‪ ،‬ﻜﻤﺎ ﻴﻨﺒﻐﻲ‬
‫‪Duly accepted‬‬ ‫ﺘﻭﻗﻴﻊ ﺒﺎﻟﻘﺒﻭل‬
‫‪Duly acquitted‬‬ ‫ﻤﺅﺸﺭ ﻋﻠﻴﻪ ﺒﺎﻟﺴﺩﺍﺩ‬
‫‪Dump/ dumping‬‬ ‫ﻴﻐﺭﻕ‬
‫‪Duplicate‬‬ ‫ﺼﻭﺭﺓ ﻁﺒﻕ ﺍﻻﺼل‪ ،‬ﻴﺼﺎﺩﻕ‬
‫‪Duplication‬‬ ‫ﺍﺯﺩﻭﺍﺝ‪ ،‬ﻨﺴﺨﺔ ﻁﺒﻕ ﺍﻻﺼل‬
‫‪Durable‬‬ ‫ﻴﺘﺤﻤل‪ ،‬ﻗﻭﻱ‪ ،‬ﻤﺘﻴﻥ‬
‫‪Dutiable‬‬ ‫ﺨﺎﻀﻊ ﻟﻠﺭﺴﻭﻡ‬
‫‪Duties‬‬ ‫ﺭﺴﻭﻡ ﻜﻤﺭﻜﻴﺔ‬
‫‪Duty‬‬ ‫ﻭﺍﺠﺏ‪ ،‬ﻤﻬﻤﺔ‪ ،‬ﺭﺴﻡ‬
‫‪• Off duty‬‬ ‫ﺨﺎﺭﺝ ﺍﻟﺨﺩﻤﺔ‬
‫‪• On duty‬‬ ‫ﻓﻲ ﺍﻟﺨﺩﻤﺔ‬
‫‪• To do duty for‬‬ ‫ﻴﻘﻭﻡ ﻤﻘﺎﻡ ﻜﺫﺍ‬
‫‪Duty free‬‬ ‫ﻤﻌﻔﻰ ﻤﻥ ﺍﻟﺭﺴﻭﻡ‬
 ‫‪E‬‬
‫‪Ea‬‬
‫‪Each‬‬ ‫ﻜل‪ ،‬ﻜل ﺍﻤﺭﺉ‬
‫‪Errors & omissions‬‬ ‫ﻤﺎ ﻋﺩﺍ ﺍﻟﺴﻬﻭ ﻭﺍﻟﺨﻁﺄ‬
‫‪excepted‬‬
‫‪Earmark‬‬ ‫ﻋﻼﻤﺔ ﻤﻤﻴﺯﺓ )ﻤﺜﻼ ﻋﻠﻰ ﺸﻴﻙ(‬
‫‪Earmarking‬‬ ‫ﺘﺨﺼﻴﺹ ﻟﻐﺭﺽ ﻤﻌﻴﻥ‬
‫‪Earn‬‬ ‫ﻴﻜﺴﺏ‪ ،‬ﻴﺴﺘﺤﻕ‬
‫‪Earned‬‬ ‫ﻤﻜﺘﺴﺏ‬
‫‪Earned income‬‬ ‫ﺍﻴﺭﺍﺩ ﻤﻜﺘﺴﺏ‬
‫‪Earned surplus‬‬ ‫ﻓﺎﺌﺽ ﻤﻜﺘﺴﺏ‬
‫‪Earnest‬‬ ‫ﻋﺭﺒﻭﻥ )ﻴﺩﻓﻊ ﻋﻨﺩ ﻋﻘﺩ ﺼﻔﻘﺔ(‬
‫‪Earning capacity‬‬ ‫ﻗﺩﺭﺓ ﺍﻟﻜﺴﺏ‬
‫‪Earnings‬‬ ‫ﺍﻴﺭﺍﺩﺍﺕ‬
‫‪Earnings statement‬‬ ‫ﺒﻴﺎﻥ ﺍﻻﺭﺒﺎﺡ ﻭﺍﻟﺨﺴﺎﺌﺭ‬
‫‪Easement‬‬ ‫ﺤﻕ ﺍﻻﻨﺘﻔﺎﻉ ﺍﻭ ﺍﻻﺴﺘﻌﻤﺎل‬
‫‪Easy terms‬‬ ‫ﺸﺭﻭﻁ ﺴﻬﻠﺔ‬
‫‪Eat off‬‬ ‫ﻴﻌﻤل ﺩﻭﻥ ﺍﻨﺘﺎﺝ‬
‫‪Eat up‬‬ ‫ﻴﺄﻜل )ﺍﻟﺭﺃﺴﻤﺎل(‬
‫‪Ec‬‬
‫‪Economic activity‬‬ ‫ﺍﻟﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ‬
‫‪Economic cost‬‬ ‫ﺍﻟﻜﻠﻔﺔ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻭﺍﻟﺤﺎﻟﻴﺔ‬
‫‪Economic equilibrium‬‬ ‫ﺍﻟﺘﻭﺍﺯﻥ ﺍﻻﻗﺘﺼﺎﺩﻱ‬
‫‪Economic goods‬‬ ‫ﺴﻠﻌﺔ ﺍﻗﺘﺼﺎﺩﻴﺔ‬
‫‪Economic interest‬‬ ‫ﻤﺼﻠﺤﺔ ﺍﻗﺘﺼﺎﺩﻴﺔ‬
‫‪Economic integration‬‬ ‫ﺘﻜﺎﻤل ﺍﻗﺘﺼﺎﺩﻱ‬
‫‪Economic law‬‬ ‫ﻗﺎﻨﻭﻥ ﺍﻗﺘﺼﺎﺩﻱ‬
‫‪Economic lot size‬‬ ‫ﺍﻟﺤﺠﻡ ﺍﻻﻗﺘﺼﺎﺩﻱ‬
‫‪Economic unit‬‬ ‫ﻭﺤﺩﺓ ﺍﻗﺘﺼﺎﺩﻴﺔ‬
‫‪Economical‬‬ ‫ﺍﻗﺘﺼﺎﺩﻱ‬
‫‪Economics‬‬ ‫ﻋﻠﻡ ﺍﻻﻗﺘﺼﺎﺩ‬
‫‪Economist‬‬ ‫ﻋﺎﻟﻡ ﺍﻗﺘﺼﺎﺩﻱ‬
‫‪Economy‬‬ ‫ﺍﻗﺘﺼﺎﺩ‬
‫‪Ef‬‬
‫‪Effect‬‬ ‫ﻨﺘﻴﺠﺔ‪ ،‬ﺘﺄﺜﻴﻴﺭ‬
‫‪Effective rate‬‬ ‫ﺍﻟﻤﻌﺩل ﺍﻟﻔﻌﺎل ﻟﻸﻤﻭﺍل ﺍﻟﻤﺴﺘﺜﻤﺭﺓ‬
‫‪Effects‬‬ ‫ﻤﻤﺘﻠﻜﺎﺕ ﺸﺨﺼﻴﺔ ﻤﻨﻘﻭﻟﺔ‬
‫‪Effects not cleared‬‬ ‫ﺒﻀﺎﻋﺔ ﻟﻡ ﺘﺨﻠﺹ ﻤﻥ ﺤﻭﺯﺓ ﺍﻟﻜﻤﺎﺭﻙ‬
‫‪Efficiency‬‬ ‫ﻓﻌﺎﻟﻴﺔ )ﺍﻟﻜﻔﺎﻴﺔ ﻓﻲ ﺍﺩﺍﺀ ﻋﻤل ﺼﺤﻴﺢ(‬
‫‪• Marginal efficiency‬‬ ‫ﺍﻟﻜﻔﺎﻴﺔ ﺍﻟﺤﺩﻴﺔ ﻟﻼﺴﺘﺜﻤﺎﺭ‬
‫‪of investment‬‬
‫‪Efficiency of estimate‬‬ ‫ﻜﻔﺎﻴﺔ ﺍﻟﺘﻘﺩﻴﺭﺍﺕ‬
‫‪Efficiency ratio‬‬ ‫ﻤﻌﺩل ﺍﻟﻔﻌﺎﻟﻴﺔ )ﺃﻭ ﺍﻟﻜﻔﺎﻴﺔ(‬
‫‪Efficiency variance‬‬ ‫ﺍﻨﺤﺭﺍﻑ ﺍﻟﻜﻔﺎﺀﺓ‬
‫‪El‬‬
‫‪Elasticity‬‬ ‫ﺍﻟﻤﺭﻭﻨﺔ‬
‫‪Elasticity of demand‬‬ ‫ﻤﺭﻭﻨﺔ ﺍﻟﻁﻠﺏ‬
‫‪Elasticity of supply‬‬ ‫ﻤﺭﻭﻨﺔ ﺍﻟﻌﺭﺽ‬
‫‪Element‬‬ ‫ﺍﻟﻌﻨﺼﺭ‬
‫‪Elements of cost‬‬ ‫ﻋﻨﺎﺼﺭ ﺍﻟﻜﻠﻔﺔ‬
‫‪Em‬‬
‫‪Embargo‬‬ ‫ﺤﻅﺭ‬
‫‪Embezzle‬‬ ‫ﻴﺨﺘﻠﺱ ﻤﺎﻻ‬
‫‪Embezzlement‬‬ ‫ﺍﺨﺘﻼﺱ‬
‫‪Emolument‬‬ ‫ﺘﻌﻭﻴﺽ )ﻤﻜﺎﻓﺄﺓ ﻋﻠﻰ ﺸﻜل ﺭﺍﺘﺏ(‬
‫‪Employ‬‬ ‫ﻴﺴﺘﺨﺩﻡ‬
‫‪Employee‬‬ ‫ﻤﺴﺘﺨﺩﻡ‪ ،‬ﺍﻻﺠﻴﺭ‬
‫‪Employer‬‬ ‫ﻤﺴﺘﺨﺩﻡ‪ ،‬ﺼﺎﺤﺏ ﺍﻟﻌﻤل‬
‫‪Employment‬‬ ‫ﺍﺴﺘﺨﺩﺍﻡ‬
‫‪En‬‬
‫‪Encash‬‬ ‫ﻴﻘﺒﺽ )ﻗﻴﻤﺔ ﺸﻴﻙ(‬
‫‪Enclose‬‬ ‫ﻴﺭﻓﻕ )ﻭﺜﻴﻘﺔ ﺒﺭﺴﺎﻟﺔ(‬
‫‪Enclosure‬‬ ‫ﻤﺭﻓﻘﺎﺕ‬
‫‪Encumber‬‬ ‫ﻴﺭﻫﻕ ﺒﺎﻟﺩﻴﻭﻥ‪ ،‬ﻴﻨﻘل‬
‫‪Encumbrance‬‬ ‫ﻋﺏﺀ‪ ،‬ﺍﻟﺘﺯﺍﻡ‪ ،‬ﺭﻫﻥ ﺍﻭ ﺩﻴﻥ )ﻋﻠﻰ ﻋﻘﺎﺭ(‬
‫‪Endorsable‬‬ ‫ﻗﺎﺒل ﻟﻠﺘﻅﻬﻴﺭ‬
‫‪Endorse‬‬ ‫ﻴﻅﻬﺭ‪ ،‬ﻴﺠﻴﺭ‬
‫‪Endorsement/‬‬ ‫ﺍﻟﻤﻅﻬﺭ ﻟﻪ‬
‫‪Indorsement‬‬
‫‪• Conditional‬‬ ‫ﺘﻅﻬﻴﺭ ﺸﻴﻙ ﺍﻭ ﺸﺭﻁ ﻤﻀﺎﻑ ﺍﻟﻰ ﻋﻘﺩ ﺍﻟﺘﺄﻤﻴﻥ‬
‫‪ensorsement‬‬
‫‪Endorsement in blank‬‬
‫‪Endorsement without‬‬
‫‪recourse‬‬
‫‪Endorser‬‬
‫‪Endow‬‬
‫‪• To endow a college‬‬
‫‪Endowment fund‬‬
‫‪Endowment policy‬‬
‫‪method‬‬
‫‪Enface‬‬
‫‪Engross‬‬
‫‪Engrossment‬‬
‫‪Enhance‬‬
‫‪Enhance in price‬‬
‫‪Enhancement‬‬
‫‪Enroute‬‬
‫‪Enter‬‬
‫‪Enterprise‬‬
‫‪Enterprise cost‬‬
‫‪Enterprise value‬‬
‫‪Entertainment expenses‬‬
‫‪Entertainment tax‬‬
‫‪Entitle‬‬
‫‪Entitled to‬‬
‫‪Entrepreneur‬‬
‫‪Entry‬‬
‫‪Entries‬‬
‫‪• Adjustment entries‬‬
‫‪• Closing entries‬‬
‫‪Equal‬‬
‫‪Equal annual payment‬‬
‫‪method‬‬
‫‪Equalization‬‬
‫‪Equalization point‬‬
‫‪Equalization reserve‬‬
‫ﺘﻅﻬﻴﺭ ﺒﺸﺭﻁ‪ ،‬ﺘﻅﻬﻴﺭﺓ ﻤﺸﺭﻭﻁﺔ‬
‫ﺘﻅﻬﻴﺭ ﻋﻠﻰ ﺒﻴﺎﺽ‬
‫ﺘﻅﻬﻴﺭ ﻭﺭﻗﺔ ﺩﻭﻥ ﻀﻤﺎﻥ ﺩﻓﻊ ﺍﻟﺸﺨﺹ ﺍﻟﺫﻱ ﻴﻨﻅﺭ‬
‫ﺸﻴﻙ ﺍﻭ ﺴﻨﺩ )ﺍﻟﻤﺠﻴﺭ(‬
‫ﻴﻬﺏ ﺍﻭ ﻴﻤﻨﺢ‬
‫ﻴﻘﻑ ﻤﺎﻻ ﻋﻠﻰ‬
‫ﺼﻨﺩﻭﻕ ﻟﻤﺅﺴﺴﺔ ﺨﻴﺭﻴﺔ‬
‫ﻁﺭﻴﻘﺔ ﺤﺴﺎﺏ ﻗﺴﻁ ﺍﻻﻫﻼﻙ )ﺍﻹﻁﻔﺎﺀ(‬
‫ﻴﺜﺒﺕ‪ ،‬ﻴﻘﻴﺩ ﻋﻠﻰ ﻭﺠﻪ ﺍﻟﺴﻨﺩ‬
‫ﻴﺤﺘﻜﺭ‪ ،‬ﻴﻜﺘﺏ ﺒﺄﺤﺭﻑ ﻜﺒﻴﺭﺓ‬
‫ﺒﻴﻊ ﺍﺤﺘﻜﺎﺭﻱ )ﺒﺴﻌﺭ ﻋﺎﻟﻲ(‪ ،‬ﺍﻨﻬﻤﺎﻙ‬
‫ﻴﺯﻴﺩ )ﺍﻟﺸﻲﺀ( ﻗﻴﻤﺔ ﺍﻭ ﺠﻤﺎﻻ‬
‫ﻴﺯﻴﺩ ﺍﻻﺴﻌﺎﺭ‬
‫ﺯﻴﺎﺩﺓ ﺍﻻﺴﻌﺎﺭ‪ ،‬ﻴﺯﻴﻥ‪ ،‬ﻴﺠﻤل‬
‫ﺨﻁ ﺍﺘﺠﺎﻩ ﺍﻟﺒﺎﺨﺭﺓ‬
‫ﻴﺩﺨل‪ ،‬ﻴﻘﻴﺩ ﻓﻲ ﺩﻓﺘﺭ ﺤﺴﺎﺒﻲ‬
‫ﻤﺸﺭﻭﻉ‪ ،‬ﻤﺅﺴﺴﺔ ﺘﺠﺎﺭﻴﺔ‬
‫ﻜﻠﻔﺔ ﺍﻟﻤﺸﺭﻭﻉ‬
‫ﻗﻴﻤﺔ ﺼﺎﻓﻲ ﺍﺼﻭل ﺍﻟﻤﺅﺴﺴﺔ‬
‫ﻤﺼﺎﺭﻴﻑ ﻀﻴﺎﻓﺔ‬
‫ﻀﺭﻴﺒﺔ ﺍﻟﻤﻼﻫﻲ‬
‫ﻴﻔﻭﺽ‪ ،‬ﻴﺨﻭل‪ ،‬ﻴﻌﻨﻭﻥ‬
‫ﻴﺴﺘﺤﻕ ﻟﻪ‬
‫ﺼﺎﺤﺏ ﺍﻟﻤﺸﺭﻭﻉ‪ ،‬ﺍﻟﻤﻠﺘﺯﻡ‬
‫ﻗﻴﺩ ﺤﺴﺎﺏ‪ ،‬ﺩﺨﻭل‬
‫ﻗﻴﻭﺩ ﺤﺴﺎﺒﻴﺔ‬
‫ﻗﻴﻭﺩ ﺘﻌﺩﻴل‬
‫ﻗﻴﻭﺩ ﺍﻗﻔﺎل‬
‫‪Eq‬‬
‫ﻤﺴﺎﻭ‪ ،‬ﻤﻌﺎﺩل‬
‫ﻁﺭﻴﻘﺔ ﺍﻟﺩﻓﻌﺔ ﺍﻟﺴﻨﻭﻴﺔ ﺍﻟﻤﺘﺴﺎﻭﻴﺔ‬
‫ﻋﻤﻠﻴﺔ ﺍﻟﺘﻌﺎﺩل‪ ،‬ﺘﺴﻭﻴﺔ‬
‫ﻨﻘﻁﺔ ﺍﻟﺘﻜﺎﻓﺅ )ﺍﻟﺘﻌﺎﺩل(‬
‫ﺍﺤﺘﻴﺎﻁﻲ ﺍﻟﺘﻜﺎﻓﺅ‬
‫‪Equalizing dividend‬‬
‫‪Equality‬‬
‫‪Equals‬‬
‫‪Equate‬‬
‫‪Equation‬‬
‫‪Equation of annuities‬‬
‫‪Equation of debts‬‬
‫‪Equation of exchange‬‬
‫‪Equilibrium‬‬
‫‪Equilibrium price‬‬
‫‪Equilibrium rate of‬‬
‫‪interest‬‬
‫‪Equipment‬‬
‫‪Equipment trust‬‬
‫‪certificate‬‬
‫‪Equitable claim‬‬
‫‪Equitable mortgage‬‬
‫‪Equity‬‬
‫‪Equity financing‬‬
‫‪Equity ownership‬‬
‫‪Equity security‬‬
‫‪Er‬‬
‫‪Erroneous‬‬
‫‪Error‬‬
‫‪• Rectification of‬‬
‫‪errors‬‬
‫‪Error of estimates‬‬
‫‪Errors of commission‬‬
‫‪Errors of omission‬‬
‫‪Es‬‬
‫‪Escapable cost‬‬
‫‪Escape clause‬‬
‫‪Escrow‬‬ ‫ﻭﺜﻴﻘﺔ ﻀﻤﺎﻥ ﻤﻭﻀﻭﻋﺔ ﻓﻲ ﻤﺼﺭﻑ ﻟﺤﻴﻥ ﺘﺤﻘﻴﻕ‬
‫‪Escrow funds‬‬
‫‪Establish‬‬
‫‪Establishment‬‬
‫ﺃﺭﺒﺎﺡ ﺘﻜﺎﻓﺅ )ﻤﻭﻗﻭﻓﺔ(‬
‫ﻤﺴﺎﻭﺍﺓ‪ ،‬ﺘﺴﺎﻭ‬
‫ﺍﻷﻁﺭﺍﻑ ﺍﻟﻤﺘﻌﺎﺩﻟﺔ‬
‫ﻴﻭﺍﺯﻥ‪ ،‬ﻴﺴﺎﻭﻱ‪ ،‬ﻴﻨﺯل ﺍﻟﻰ ﺍﻟﻤﻌﺩل‬
‫ﺘﺴﻭﻴﺔ‪ ،‬ﻤﻌﺎﺩﻟﺔ‬
‫ﺘﺴﻭﻴﺔ ﺍﻟﺩﻓﻌﺎﺕ ﺍﻟﺴﻨﻭﻴﺔ‬
‫ﺘﺴﻭﻴﺔ ﺍﻟﺩﻴﻭﻥ‬
‫ﻤﻌﺎﺩﻟﺔ ﺍﻟﻤﺒﺎﺩﻟﺔ )ﺍﻟﻌﻤﻠﺔ(‬
‫ﺘﻭﺍﺯﻥ‬
‫ﺴﻌﺭ ﺍﻟﺘﻭﺍﺯﻥ‬
‫ﻤﻌﺎﺩﻟﺔ ﺴﻌﺭ ﺍﻟﻔﺎﺌﺩﺓ‬
‫ﻤﻌﺩﺍﺕ‪ ،‬ﺘﺠﻬﻴﺯﺍﺕ‬
‫ﻭﺜﻴﻘﺔ ﺼﻨﺩﻭﻕ ﺍﻟﻤﻌﺩﺍﺕ‬
‫ﻤﻁﺎﻟﺒﺔ ﺤﻕ‬
‫ﺭﻫﻥ ﻤﺴﺘﻨﺩ )ﻤﻠﻜﻴﺔ( ﻟﻀﻤﺎﻥ‬
‫ﺤﻕ ﻓﻲ ﻤﻭﺠﻭﺩﺍﺕ‪ ،‬ﺤﻘﻭﻕ ﺍﻟﻤﺴﺎﻫﻤﻴﻥ‬
‫ﺒﻴﻊ ﺃﺴﻬﻡ ﻤﻥ ﻗﺒل ﺍﻟﺸﺭﻜﺔ ﺼﺎﺤﺒﺔ ﺍﻻﺴﻬﻡ‬
‫ﻤﻠﻜﻴﺔ‬
‫ﺃﺴﻬﻡ ﻋﺎﺩﻴﺔ‬
‫ﺨﺎﻁﺊ )ﻏﻴﺭ ﺼﺤﻴﺢ(‬
‫ﺨﻁﺄ‬
‫ﺍﺼﻼﺡ ﺍﻻﺨﻁﺎﺀ‪ ،‬ﺘﺼﺤﻴﺢ ﺍﻻﺨﻁﺎﺀ‬
‫ﺨﻁﺄ ﺍﻟﺘﻘﺩﻴﺭﺍﺕ‬
‫ﺃﺨﻁﺎﺀ ﺍﺭﺘﻜﺎﺒﻴﺔ‬
‫ﺍﺨﻁﺎﺀ ﻤﺤﺫﻭﻓﺔ‬
‫ﺍﻟﻜﻠﻔﺔ ﺍﻟﻤﻤﻜﻥ ﺤﺫﻓﻬﺎ )ﻟﺩﻯ ﺘﻘﻠﻴﺹ ﺍﻟﻌﻤل(‬
‫ﺸﺭﻁ ﺍﻨﺴﺤﺎﺏ‬
‫ﺸﺭﻁ ﻤﻌﻴﻥ ﻤﻥ ﻗﺒل ﺸﺨﺹ ﺁﺨﺭ‬
‫ﺃﻤﻭﺍل ﻤﻭﻀﻭﻋﺔ ﻜﻭﺩﻴﻌﺔ ﻗﺎﻨﻭﻨﻴﺔ‬
‫ﻴﺅﺴﺱ‪ ،‬ﻴﺜﺒﺕ‬
‫ﻤﻨﺸﺄﺓ‪ ،‬ﻤﺅﺴﺴﺔ ﺘﺠﺎﺭﻴﺔ‬
‫‪Establishment account‬‬ ‫ﺤﺴﺎﺏ ﻤﺼﺎﺭﻴﻑ ﺍﻟﺘﺄﺴﻴﺱ‬
‫‪Establishment expenses‬‬ ‫ﻤﺼﺎﺭﻴﻑ ﺍﻟﺘﺄﺴﻴﺱ‬
‫‪Establishment of credit‬‬ ‫ﻓﺘﺢ ﺍﻋﺘﻤﺎﺩ‬
‫‪Estate‬‬ ‫ﻤﻠﻜﻴﺔ ﻋﻘﺎﺭﻴﺔ‪ ،‬ﺤﺎﻟﺔ‪ ،‬ﻭﻀﻊ‬
‫‪Estate accounting‬‬ ‫ﻤﺤﺎﺴﺒﺔ ﺍﻻﻤﻼﻙ‬
‫‪Estate agent‬‬ ‫ﻭﻜﻴل ﻋﻘﺎﺭﻱ‬
‫‪Estate income‬‬ ‫ﺍﻴﺭﺍﺩ ﺍﻻﻤﻼﻙ‬
‫‪Estate tax‬‬ ‫ﻀﺭﻴﺒﺔ ﺘﺭﻜﺎﺕ‬
‫‪Estimate‬‬ ‫ﺘﻘﺩﻴﺭ‪ ،‬ﺘﻘﻴﻴﻡ‪ ،‬ﻴﺜﻤﻥ‬
‫‪Estimated cost‬‬ ‫ﻜﻠﻔﺔ ﻤﻘﺩﺭﺓ‬
‫‪Estimated profits‬‬ ‫ﺃﺭﺒﺎﺡ ﺘﻘﺩﻴﺭﻴﺔ‬
‫‪Estimated time‬‬ ‫ﺍﻟﻭﻗﺕ ﺍﻟﻤﻘﺩﺭ‬
‫‪Estimated valuation‬‬ ‫ﻗﻴﻤﺔ ﺘﻘﺩﻴﺭﻴﺔ‬
‫‪Estimated cost system‬‬ ‫ﻨﻅﺎﻡ ﺍﻟﻜﻔﺔ ﺍﻟﺘﻘﺩﻴﺭﻱ‬
‫‪Ev‬‬
‫‪Evade‬‬ ‫ﻴﺘﻤﻠﺹ‪ ،‬ﻴﺘﻬﺭﺏ ﻤﻥ‬
‫‪Evaluate‬‬ ‫ﻴﻘﺩ‪‬ﺭ‪ ،‬ﻴﻘﻴﻡ‬
‫‪Evaluation‬‬ ‫ﺘﻘﺩﻴﺭ‪ ،‬ﺘﻘﻴﻴﻡ‬
‫‪Evasion‬‬ ‫ﻤﺭﺍﻭﻏﺔ‪ ،‬ﺘﻤﻠﺹ‪ ،‬ﺘﻬﺭﺏ‬
‫‪Evasion of taxes‬‬ ‫ﺘﻬﺭﺏ ﻤﻥ ﺩﻓﻊ ﺍﻟﻀﺭﺍﺌﺏ‬
‫‪Even‬‬ ‫ﻤﺘﻌﺎﺩل‪ ،‬ﻤﺘﻭﺍﺯ ﻤﻊ‪ ،‬ﻤﺘﺴﺎﻭ‬
‫‪Even lot‬‬ ‫ﻭﺤﺩﺓ‪ ،‬ﻜﻤﻴﺔ ﻤﺌﻭﻴﺔ‬
‫‪Events and conditions‬‬ ‫ﺍﻟﺤﻭﺍﺩﺙ ﻭﺍﻟﻅﺭﻭﻑ‬
‫‪Evidence‬‬ ‫ﺩﻟﻴل‪ ،‬ﺒﻴﻨﺔ‪ ،‬ﺍﺜﺒﺎﺕ‬
‫‪Ex‬‬
‫‪Ex‬‬ ‫ﺒﺩﻭﻥ‪ ،‬ﺨﺎﺭﺝ‬
‫‪Ex allotment‬‬ ‫ﺒﺩﻭﻥ ﺘﻭﺯﻴﻊ ﺃﺭﺒﺎﺡ‬
‫‪Ex bond‬‬ ‫ﻟﻠﻭﻓﺎﺀ ﻋﻥ ﺫﻤﺔ )ﻓﻼﻥ(‬
‫‪Ex claim‬‬ ‫ﺩﻭﻥ ﺤﻕ‬
‫‪Ex coupon‬‬ ‫ﻗﺴﻴﻤﺔ ﻤﻨﻔﺼﻠﺔ‬
‫‪Ex dividend‬‬ ‫ﺒﺩﻭﻥ ﺭﺒﺢ‬
‫‪Ex gratia payments‬‬ ‫ﺩﻓﻌﺔ ﺒﻼ ﻤﻘﺎﺒل‬
‫‪Ex interest‬‬ ‫ﺒﺩﻭﻥ ﻓﻭﺍﺌﺩ ﻤﺴﺘﺤﻘﺔ‬
‫‪Ex rights‬‬ ‫ﺤﻘﻭﻕ ﻤﻨﻔﺼﻠﺔ‬
‫‪Ex ship‬‬ ‫ﺘﺴﻠﻴﻡ )ﺍﻟﺒﻀﺎﻋﺔ( ﻤﻥ ﺍﻟﺒﺎﺨﺭﺓ‬
‫‪Ex works‬‬ ‫ﺘﺴﻠﻴﻡ )ﺍﻟﻤﻨﺘﺠﺎﺕ( ﺒﺴﻌﺭ ﺍﻟﻤﺼﻨﻊ‬
‫‪Exact interest‬‬
‫‪Examine‬‬
‫‪Exceed‬‬
‫‪Exception‬‬
‫‪Exceptional profits‬‬
‫‪Excess cash reserves‬‬
‫‪Excess profits tax‬‬
‫‪Excessive‬‬
‫‪Exchange‬‬
‫‪• Adverse exchange‬‬
‫‪• Course of exchange‬‬
‫‪• Foreign bill of‬‬
‫‪exchange‬‬
‫‪• Forward exchange‬‬
‫‪dealings‬‬
‫‪• Security exchange‬‬
‫‪• Spot-dealings‬‬
‫‪exchange‬‬
‫‪• Stock exchange‬‬
‫‪• Stock settlement‬‬
‫‪exchange‬‬
‫‪• Value of exchange‬‬
‫‪Exchange at discount‬‬
‫‪Exchange at par‬‬
‫‪Exchange at premium‬‬
‫‪Exchange cheque‬‬
‫‪Exchange commission‬‬
‫‪Exchange control‬‬
‫‪Exchange equalization‬‬
‫‪fund‬‬
‫‪Exchange fluctuations‬‬
‫‪Exchange market‬‬
‫‪Exchange parity‬‬
‫‪Exchange position‬‬
‫‪Exchange quotations‬‬
‫‪Exchange rate‬‬
‫‪Exchangeable‬‬
‫‪Exchequer‬‬
‫ﺍﻟﻔﺎﺌﺩﺓ ﺍﻟﺩﻗﻴﻘﺔ )ﻋﻠﻰ ﺃﺴﺎﺱ ‪ ٣٦٥‬ﻴﻭﻤﺎ(‬
‫ﻴﺩﻗﻕ‪ ،‬ﻴﻤﺘﺤﻥ‬
‫ﺒﺘﺠﺎﻭﺯ‪ ،‬ﻴﺯﻴﺩ ﻋﻥ ﺍﻟﻤﺒﻠﻎ‬
‫ﺘﺤﻔﻅ )ﻓﻲ ﺘﻘﺭﻴﺭ ﺍﻟﻤﺩﻗﻕ(‬
‫ﺃﺭﺒﺎﺡ ﺍﺴﺘﺜﻨﺎﺌﻴﺔ‬
‫ﺍﺤﺘﻴﺎﻁﻲ ﺍﻟﻨﻘﺩﻱ ﺍﻟﻔﺎﺌﺽ‬
‫ﻀﺭﺍﺌﺏ ﻋﻠﻰ ﺍﻷﺭﺒﺎﺡ ﺍﻟﺯﺍﺌﺩﺓ‬
‫ﺯﺍﺌﺩ‪ ،‬ﻤﺘﺠﺎﻭﺯ ﺍﻟﺤﺩ‪ ،‬ﻤﻔﺭﻁ‬
‫ﺘﺤﻭﻴل ﺍﻭ ﺼﺭﻑ ﻋﻤﻠﺔ‪ ،‬ﻤﺒﺎﺩﻟﺔ‬
‫ﺃﺴﻌﺎﺭ ﺍﻟﺼﺭﻑ ﻏﻴﺭ ﺍﻟﻤﻼﺌﻤﺔ‬
‫ﺘﺤﺕ ﺍﻟﺼﺭﻑ )ﺍﻟﻘﻁﻊ(‬
‫ﻜﻤﺒﻴﺎﻻﺕ ﺨﺎﺭﺠﻴﺔ‬
‫ﺼﻔﻘﺎﺕ ﺼﺭﺍﻓﺔ ﻷﺠل‬
‫ﺘﺒﺎﺩل ﺍﻻﻭﺭﺍﻕ ﺍﻟﻤﺎﻟﻴﺔ‬
‫ﺼﻔﻘﺎﺕ ﺼﺭﺍﻓﺔ ﻨﻘﺩﺍ‬
‫ﺴﻭﻕ ﺍﻷﻭﺭﺍﻕ ﺍﻟﻤﺎﻟﻴﺔ‬
‫ﺃﻴﺎﻡ ﺍﻟﺘﺼﻔﻴﺔ )ﻓﻲ ﺍﻟﺒﻭﺭﺼﺔ(‬
‫ﻗﻴﻤﺔ ﺼﺭﻑ ﺍﻟﻌﻤﻠﺔ‬
‫ﺍﻟﺴﻌﺭ ﺍﻟﺭﺴﻤﻲ ﻟﻠﻌﻤﻠﺔ‬
‫ﺴﻌﺭ ﺍﻟﺼﺭﻑ )ﺒﺎﻟﺘﻌﺎﺩل(‬
‫ﺴﻌﺭ ﺍﻟﺼﺭﻑ )ﻓﻭﻕ ﺍﻟﺘﻌﺎﺩل(‬
‫ﺸﻴﻙ ﻤﻌﻁﻰ ﻤﻘﺎﺒل ﺸﻴﻙ ﺍﻭ ﻨﻘﺩ‬
‫ﻋﻤﻭﻟﺔ ﺍﻟﺘﺤﻭﻴل‬
‫ﻤﺭﺍﻗﺒﺔ ﺍﻟﺼﺭﻑ )ﺍﻟﺘﺤﻭﻴل ﺍﻟﺨﺎﺭﺠﻲ(‬
‫ﺼﻨﺩﻭﻕ ﻤﻭﺍﺯﻨﺔ ﺍﻟﻌﻤﻠﺔ ﺍﻻﺠﻨﺒﻴﺔ‬
‫ﺘﻘﻠﺒﺎﺕ ﺃﺴﻌﺎﺭ ﺘﺤﻭﻴل ﺍﻟﻌﻤﻠﺔ‬
‫ﺴﻭﻕ ﺘﺒﺎﺩل ﺍﻟﻌﻤﻠﺔ‬
‫ﺘﻌﺎﺩل ﺴﻌﺭ ﺍﻟﺼﺭﻑ‬
‫ﻭﻀﻊ ﺍﻟﺼﺭﻑ ﺍﻻﺠﻨﺒﻲ‬
‫ﺃﺴﻌﺎﺭ ﺍﻷﻭﺭﺍﻕ ﺍﻟﻨﻘﺩﻴﺔ‬
‫ﺴﻌﺭ ﺍﻟﺼﺭﻑ‬
‫ﻗﺎﺒل ﻟﻠﻤﺒﺎﺩﻟﺔ‬
‫ﺨﺯﺍﻨﺔ ﺍﻟﺩﻭﻟﺔ‬
‫‪Exchequers bills‬‬ ‫ﺴﻨﺩﺍﺕ ﻋﻠﻰ ﺍﻟﺨﺯﻴﻨﺔ‬
‫‪Excisable‬‬ ‫ﺨﺎﻀﻊ ﻟﻠﻀﺭﻴﺒﺔ‬
‫‪Excise duty‬‬ ‫ﺭﺴﻡ ﺍﻨﺘﺎﺝ‪ ،‬ﺭﺴﻡ ﺍﻟﺘﺼﺩﻴﺭ‬
‫‪Excise tax‬‬ ‫ﻀﺭﻴﺒﺔ ﺍﻨﺘﺎﺝ‪ ،‬ﻀﺭﻴﺒﺔ ﺍﻟﺘﺼﺩﻴﺭ‬
‫‪Execution‬‬ ‫ﺘﻨﻔﻴﺫ‪ ،‬ﺍﻨﺠﺎﺯ‬
‫‪Execution creditor‬‬ ‫ﺍﻟﻤﺤﺠﻭﺯ ﻟﻪ‬
‫‪Execution debtor‬‬ ‫ﺍﻟﻤﺤﺠﻭﺯ ﻋﻠﻴﻪ‬
‫‪Executive‬‬ ‫ﺘﻨﻔﻴﺫﻱ )ﻤﻭﻅﻑ ﺘﻨﻔﻴﺫﻱ(‬
‫‪Executive body‬‬ ‫ﺍﻟﻬﻴﺌﺔ ﺍﻟﺘﻨﻔﻴﺫﻴﺔ‬
‫‪Executive function‬‬ ‫ﻭﻅﻴﻔﺔ ﺘﻨﻔﻴﺫﻴﺔ‬
‫‪Executive manager‬‬ ‫ﻤﺩﻴﺭ ﺘﻨﻔﻴﺫﻱ‬
‫‪Executive power‬‬ ‫ﺴﻠﻁﺔ ﺘﻨﻔﻴﺫﻴﺔ‬
‫‪Executor‬‬ ‫ﺍﻟﻤﻨﻔﺫ‪ ،‬ﺍﻟﻭﺼﻲ‪ ،‬ﻤﻨﻔﺫ ﺍﻟﻭﺼﻴﺔ‬
‫‪Executory‬‬ ‫ﻤﻌﺩ ﻟﻠﺘﻨﻔﻴﺫ‪ ،‬ﺍﺩﺍﺭﻱ‬
‫‪Executory contract‬‬ ‫ﺍﻟﻌﻘﺩ ﻴﻨﻔﺫ ﺒﻌﺩ ﺍﺴﺘﻜﻤﺎل ﺍﻟﺸﺭﻭﻁ‬
‫‪Exempt‬‬ ‫ﻴﻌﻔﻰ ﻤﻥ‪ ،‬ﻤﺴﺘﻨﺜﻰ‬
‫‪Exempt private company‬‬ ‫ﺸﺭﻜﺔ ﺨﺎﺼﺔ ﻤﻌﻔﺎﺓ‬
‫‪Exemption‬‬ ‫ﺍﻋﻔﺎﺀ‪ ،‬ﺤﺼﺎﻨﺔ‬
‫‪Exemption limit‬‬ ‫ﺤﺩ ﺍﻻﻋﻔﺎﺀ‬
‫‪Exercise‬‬ ‫ﻤﻤﺎﺭﺴﺔ‪ ،‬ﺘﻤﺭﻴﻥ ﺍﻭ ﺘﺩﺭﻴﺏ‬
‫‪Exhaust‬‬ ‫ﻴﺴﺘﻨﻑ‪ ،‬ﻴﻀﻨﻲ‬
‫‪Exhaustion method‬‬ ‫ﻁﺭﻴﻘﺔ ﺍﻻﺴﺘﻨﻔﺎﺩ‬
‫‪Exhibit‬‬ ‫ﺒﻴﺎﻥ‪ ،‬ﻴﻌﺭﺽ‪ ،‬ﺍﻅﻬﺎﺭ‪ ،‬ﻋﺭﺽ‬
‫‪Exist‬‬ ‫ﻴﻌﻴﺵ‪ ،‬ﻴﻭﺠﺩ‪ ،‬ﻴﺤﺘﻔﻅ ﺒﺒﻘﺎﺌﻪ‬
‫‪Existing‬‬ ‫ﻤﻭﺠﻭﺩ‪ ،‬ﺒﺎﻕ‬
‫‪Expand‬‬ ‫ﻴﻤﺩﺩ‪ ،‬ﻴﻭﺴﻊ‪ ،‬ﻴﺘﺴﻊ‬
‫‪Expansion‬‬ ‫ﺘﻭﺴﻊ‪ ،‬ﺘﻭﺴﻴﻊ‬
‫‪Expectancy‬‬ ‫ﺍﻟﻘﻴﻤﺔ ﺍﻟﻤﺘﻭﻗﻌﺔ‪ ،‬ﺘﻭﻗﻊ‬
‫‪Expected standard‬‬ ‫ﺍﻟﻤﻘﻴﺎﺱ ﺍﻟﻤﺘﻭﻗﻊ‬
‫‪Expedient‬‬ ‫ﻤﻨﺎﺴﺏ‪ ،‬ﻤﻼﺌﻡ‬
‫‪Expedite‬‬ ‫ﻴﻨﺸﻁ‪ ،‬ﻴﻔﻌل ﺒﺴﺭﻋﺔ‬
‫‪Expediter‬‬ ‫ﺍﻟﻤﺭﺴل‬
‫‪Expend‬‬ ‫ﻴﻨﻔﻕ‬
‫‪Expendable fund‬‬ ‫ﺼﻨﺩﻭﻕ ﺍﻟﺼﺭﻑ )ﻟﻐﺭﺽ ﻤﻌﻴﻥ(‬
‫‪Expenditure‬‬ ‫ﺍﻨﻔﻘﺎ‪ ،‬ﺘﻜﻠﻔﺔ‬
‫‪• Capital expenditure‬‬ ‫ﺍﻟﻤﺼﺎﺭﻴﻑ ﺍﻟﺭﺃﺴﻤﺎﻟﻴﺔ‬
‫‪• Central expenditure‬‬ ‫ﻤﺼﺎﺭﻴﻑ ﻤﺭﻜﺯﻴﺔ‬
 • Investment ‫ﺍﻨﻔﺎﻕ ﺍﺴﺘﺜﻤﺎﺭﻱ‬
expenditure
• Operating ‫ﻨﻔﻘﺎﺕ ﺍﻟﺘﺸﻐﻴل‬
expenditure
• Revenue ‫ﻤﺼﺭﻭﻑ ﺍﻴﺭﺍﺩﻱ‬
expenditure
Expenditure rate ‫ﺍﻟﺤﺩ ﺍﻟﻤﻌﻴﻥ ﻟﻠﻤﺼﺎﺭﻴﻑ‬
Expense ‫ﻨﻔﻘﺔ‬
Expenses ‫ ﻤﺼﺭﻭﻓﺎﺕ‬،‫ﻤﺼﺎﺭﻴﻑ‬
• Accrued expenses ‫ﻤﺼﺎﺭﻴﻑ ﻤﺴﺘﺤﻘﺔ‬
• Administrative ‫ﻤﺼﺎﺭﻴﻑ ﺍﺩﺍﺭﻴﺔ‬
expenses
• Buying expenses ‫ﻤﺼﺎﺭﻴﻑ ﺸﺭﺍﺀ‬
• Contingent ‫ﻤﺼﺎﺭﻴﻑ ﻁﺎﺭﺌﺔ‬
expenses
• Direct expenses ‫ﻤﺒﺎﺸﺭﺓ‬ ‫ﻤﺼﺎﺭﻴﻑ‬
• Fixed expenses ‫ﺜﺎﺒﺘﺔ‬ ‫ﻤﺼﺎﺭﻴﻑ‬
• General expenses ‫ﻋﺎﻤﺔ‬ ‫ﻤﺼﺎﺭﻴﻑ‬
• Incidental expenses ‫ﻋﺭﻀﻴﺔ‬ ‫ﻤﺼﺎﺭﻴﻑ‬
• Indirect expenses ‫ﻏﻴﺭ ﻤﺒﺎﺸﺭﺓ‬ ‫ﻤﺼﺎﺭﻴﻑ‬
• Manufacturing ‫ﺘﺼﻨﻴﻌﻴﺔ‬ ‫ﻤﺼﺎﺭﻴﻑ‬
expenses
• Overhead expenses ‫ﻤﺼﺎﺭﻴﻑ ﺭﺃﺴﻴﺔ‬
• Petty expenses ‫ﻤﺼﺎﺭﻴﻑ ﻨﺜﺭﻴﺔ‬
• Running expenses ‫ﻤﺼﺎﺭﻴﻑ ﺠﺎﺭﻴﺔ‬
• Selling expenses ‫ﻤﺼﺎﺭﻴﻑ ﺒﻴﻊ‬
• Sundry expenses ‫ﻤﺼﺎﺭﻴﻑ ﻤﺘﻨﻭﻋﺔ‬
• Tangible expenses ‫ﻤﺼﺎﺭﻴﻑ ﻤﻠﻤﻭﺴﺔ‬
• Trading expenses ‫ﻤﺼﺎﺭﻴﻑ ﺘﺠﺎﺭﻴﺔ‬
• Traveling expenses ‫ﻤﺼﺎﺭﻴﻑ ﺴﻔﺭ‬
Expenses analysis sheet ‫ﺍﻟﻘﻭﺍﺌﻡ ﺍﻟﺘﺤﻠﻴﻠﻴﺔ ﻟﻠﻤﺼﺎﺭﻴﻑ‬
Expenses budget ‫ﺍﻟﻤﻴﺯﺍﻨﻴﺔ ﺍﻟﺘﻘﺩﻴﺭﻴﺔ ﻟﻠﻤﺼﺎﺭﻴﻑ‬
Expenses center ‫ﻤﺭﻜﺯ ﻟﻠﻤﺼﺎﺭﻴﻑ‬
Expenses control ‫ﻀﺒﻁ ﺍﻟﻤﺼﺎﺭﻴﻑ‬
Expenses distribution ‫ﺘﻭﺯﻴﻊ ﺍﻟﻤﺼﺎﺭﻴﻑ‬
Expenses price variance ‫ﺍﻨﺤﺭﺍﻑ ﻤﻌﺩل ﺍﻟﻤﺼﺎﺭﻴﻑ‬
Expenses utilization ‫ﺍﻨﺤﺭﺍﻑ ﺍﺴﺘﺨﺩﺍﻡ ﺍﻟﻤﺼﺎﺭﻴﻑ‬
variance
‫‪Expenses allocation‬‬
‫‪account‬‬
‫‪Experience‬‬
‫‪Experienced‬‬
‫‪Experiment‬‬
‫‪Experimental‬‬
‫‪Expiration‬‬
‫‪Expired cost‬‬
‫‪Explanatory‬‬
‫‪Explicit‬‬
‫‪Exploitation‬‬
‫‪Exploitation operating‬‬
‫‪account‬‬
‫‪Export‬‬
‫‪Export bonus‬‬
‫‪Export credits‬‬
‫‪Export licence‬‬
‫‪Export quota‬‬
‫‪Exportable‬‬
‫‪Exportation‬‬
‫‪Exposition‬‬
‫‪Expropriate‬‬
‫‪expunge‬‬
‫‪Exrights‬‬
‫‪Extend‬‬
‫‪Extended coverage‬‬
‫‪Extended cover clause‬‬
‫‪Extent‬‬
‫‪External‬‬
‫‪External assets‬‬
‫‪External audit‬‬
‫‪External auditor‬‬
‫‪External control‬‬
‫‪External trade‬‬
‫‪External transaction‬‬
‫‪Extinction of obligations‬‬
‫‪Extra dividend‬‬
‫ﺤﺴﺎﺏ ﺘﻭﺯﻴﻊ ﺍﻟﻤﺼﺎﺭﻴﻑ‬
‫ﺨﺒﺭﺓ‪ ،‬ﺘﺠﺭﺒﺔ‬
‫ﺨﺒﻴﺭ‪ ،‬ﻤﺤﻨﻙ‪ ،‬ﺫﻭ ﺘﺠﺭﺒﺔ‬
‫ﺘﺠﺭﺒﺔ‪ ،‬ﺍﺨﺘﺒﺎﺭ‬
‫ﺘﺠﺭﻴﺒﻲ‪ ،‬ﺍﺨﺘﺒﺎﺭﻱ‬
‫ﺍﻨﻘﻀﺎﺀ‪ ،‬ﺍﻨﺘﻬﺎﺀ‬
‫ﻜﻠﻔﺔ ﻤﻨﺘﻬﻴﺔ‬
‫ﺍﻴﻀﺎﺤﻲ‪ ،‬ﺘﻔﺴﻴﺭﻱ‬
‫ﺼﺭﻴﺢ‪ ،‬ﻭﺍﻀﺢ‬
‫ﺍﺴﺘﻐﻼل‪ ،‬ﺍﺴﺘﺜﻤﺎﺭ‬
‫ﺤﺴﺎﺏ ﺍﻻﺴﺘﻐﻼل ﺍﻭ ﺍﻟﺘﺸﻐﻴل‬
‫ﺘﺼﺩﻴﺭ )ﺍﻟﺴﻠﻊ ﺍﻟﻰ ﺍﻟﺨﺎﺭﺝ(‬
‫ﻤﻨﺤﺔ ﺍﻟﺘﺼﺩﻴﺭ‬
‫ﺍﺌﺘﻤﺎﻨﺎﺕ ﺍﻟﺘﺼﺩﻴﺭ‬
‫ﺍﺠﺎﺯﺓ ﺘﺼﺩﻴﺭ‬
‫ﺤﺼﺔ ﺍﻟﺼﺎﺩﺭﺍﺕ ﺒـ‬
‫ﻗﺎﺒل ﻟﻠﺘﺼﺩﻴﺭ‬
‫ﺘﺼﺩﻴﺭ‬
‫ﺸﺭﺡ‬
‫ﻴﻨﺯﻉ ﺍﻟﻤﻠﻜﻴﺔ‪ ،‬ﻴﺼﺎﺩﺭ‬
‫ﻴﺸﻁﺏ‪ ،‬ﻴﺤﺫﻑ‪ ،‬ﻴﺒﻴﺩ‬
‫ﺤﻘﻭﻕ ﻤﻨﺘﻬﻴﺔ )ﻓﻲ ﺸﺭﺍﺀ ﺍﻻﺴﻬﻡ(‬
‫ﻴﻤﺩﺩ‪ ،‬ﻴﺜﻤﻥ‪ ،‬ﻴﺒﺴﻁ‪ ،‬ﻴﻨﺸﺭ‬
‫ﺘﻭﺴﻴﻊ ﺘﻐﻁﻴﺔ ﺒﻭﻟﻴﺼﺔ‬
‫ﺸﺭﻁ ﺘﻤﺩﻴﺩ ﺍﻟﻐﻁﺎﺀ‬
‫ﻤﺩﻯ‪ ،‬ﻭﻀﻊ ﺍﻟﻴﺩ ﻋﻠﻰ ﺍﻟﻤﻤﺘﻠﻜﺎﺕ )ﻤﺅﻗﺘﺎ(‬
‫ﺨﺎﺭﺠﻲ‪ ،‬ﺴﻁﺤﻲ‬
‫ﻤﻭﺠﻭﺩﺍﺕ ﺨﺎﺭﺝ ﺍﻟﺒﻠﺩ‬
‫ﺘﺩﻗﻴﻕ ﺨﺎﺭﺠﻲ‬
‫ﻤﺩﻗﻕ ﺤﺴﺎﺒﺎﺕ )ﺨﺎﺭﺠﻲ(‬
‫ﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﺨﺎﺭﺠﻴﺔ‬
‫ﺘﺠﺎﺭﺓ ﺨﺎﺭﺠﻴﺔ‬
‫ﻗﻴﻭﺩ ﺤﺴﺎﺒﻴﺔ ﻤﻊ ﻁﺭﻑ ﺨﺎﺭﺠﻲ‬
‫ﺍﻨﺘﻬﺎﺀ ﺍﻻﻟﺘﺯﺍﻤﺎﺕ‬
‫ﺍﺭﺒﺎﺡ ﺍﺴﻬﻡ ﺍﻀﺎﻓﻴﺔ‬
Extract of accounts ‫ﺨﻼﺼﺔ ﺍﻟﺤﺴﺎﺏ‬
Extraneous risks ‫ﺍﻻﺨﻁﺎﺭ ﺍﻟﻐﺭﻴﺒﺔ‬
Extraordinary ‫ ﺍﺴﺘﺜﻨﺎﺌﻲ‬،‫ ﻓﻭﻕ ﺍﻟﻌﺎﺩﺓ‬،‫ﺭﺍﺌﻊ‬
Extraordinary ‫ﺍﻻﺴﺘﻬﻼﻙ ﻏﻴﺭ ﺍﻟﻌﺎﺩﻱ‬
depreciation
Extraordinary loss ‫ﺨﺴﺎﺭﺓ ﻓﻭﻕ ﺍﻟﻌﺎﺩﺓ‬
Extraordinary revenue ‫ﺇﻴﺭﺍﺩﺍﺕ ﺍﺴﺘﺜﻨﺎﺌﻴﺔ‬
Extrapolation ‫ ﻴﺴﺘﻨﺘﺞ ﻤﻥ ﺴﻠﺴﻠﺔ ﺍﻟﻤﻼﺤﻅﺎﺕ‬،‫ﺘﻨﺒﺅ‬
Extravagant ‫ ﻤﺒﺫﺭ‬،‫ ﻤﺴﺭﻑ‬،‫ﻤﺘﻁﺭﻑ‬
 ‫‪F‬‬
‫‪Fa‬‬
‫‪Fable‬‬ ‫ﻜﺫﺏ‪ ،‬ﻴﺨﺘﻠﻕ‬
‫‪Fabricant‬‬ ‫ﺼﺎﺤﺏ ﺍﻟﻤﺼﻨﻊ‪ ،‬ﺍﻟﺼﺎﻨﻊ‬
‫‪Face‬‬ ‫ﻭﺠﻪ‪ ،‬ﻤﻅﻬﺭ ﺨﺎﺭﺠﻲ‬
‫‪Face amount‬‬ ‫ﺍﻟﻘﻴﻤﺔ ﺍﻻﺴﻤﻴﺔ‬
‫‪Face value‬‬ ‫ﻗﻴﻤﺔ ﺍﺴﻤﻴﺔ‬
‫‪Facilities‬‬ ‫ﺘﺴﻬﻴﻼﺕ‬
‫‪Factor‬‬ ‫ﻋﺎﻤل ﺜﺎﺒﺕ ﻓﻲ ﺍﻟﺭﻴﺎﻀﻴﺎﺕ‪ ،‬ﻭﻜﻴل ﺘﺠﺎﺭﻱ ﺒﺎﻟﻌﻤﻭﻟﺔ‬
‫‪• Cost factor‬‬ ‫ﻋﺎﻤل ﺍﻟﻜﻠﻔﺔ‬
‫‪Factorage‬‬ ‫ﻋﻤﻭﻟﺔ‬
‫‪Factorize‬‬ ‫ﻴﺤﻠل ﺍﻟﻰ ﻋﻭﺍﻤل‬
‫‪Factors of production‬‬ ‫ﻋﻭﺍﻤل ﺍﻻﻨﺘﺎﺝ‬
‫‪Factory‬‬ ‫ﻤﺼﻨﻊ‪ ،‬ﻤﻌﻤل‬
‫‪Factory cost‬‬ ‫ﻜﻠﻔﺔ ﺍﻟﻤﺼﻨﻊ‬
‫‪Factory expenses‬‬ ‫ﻤﺼﺎﺭﻴﻑ ﺍﻟﻤﺼﻨﻊ‬
‫‪Factory ledger‬‬ ‫ﺍﺴﺘﺎﺫ ﺤﺴﺎﺒﺎﺕ ﺍﻟﻤﺼﻨﻊ‬
‫‪Fail‬‬ ‫ﻴﺘﻘﺎﻋﺱ‪ ،‬ﻴﻬﻤل ﺃﻤﺭﺍ‬
‫‪• Without fail‬‬ ‫ﻻ ﺒﺩ‪ ،‬ﺤﺘﻤﺎ‬
‫‪Failing‬‬ ‫ﻨﻘﺹ‪ ،‬ﻀﻌﻑ‬
‫‪Failure‬‬ ‫ﻓﺸل‬
‫‪Failure to accept‬‬ ‫ﻋﺩﻡ ﻗﺒﻭل‬
‫‪Fair‬‬ ‫ﻗﺎﻨﻭﻨﻲ‪ ،‬ﺠﻤﻴل‪ ،‬ﻭﺴﻴﻡ‪ ،‬ﻋﺎﺩل‬
‫‪Fair market value‬‬ ‫ﻗﻴﻤﺔ ﺍﻟﺴﻭﻕ ﺍﻻﻋﺘﻴﺎﺩﻴﺔ‬
‫‪Fair trade price‬‬ ‫ﺴﻌﺭ ﺍﻟﺒﻴﻊ ﺍﻟﻤﻘﺭﺭ‬
‫‪Fair value‬‬ ‫ﺍﻟﻘﻴﻤﺔ ﺍﻻﻋﺘﻴﺎﺩﻴﺔ‬
‫‪Fairway‬‬ ‫ﻁﺭﻴﻕ ﻤﻼﺤﺔ‬
‫‪Fall clause‬‬ ‫ﺸﺭﻁ ﺍﻟﺘﻌﺎﺩل ﺒﻴﻥ ﺍﻟﺴﻌﺭﻴﻥ ﻟﻭﺭﻗﺔ ﻤﺎﻟﻴﺔ‬
‫‪Fall due‬‬ ‫ﻴﺴﺘﺤﻕ ﺍﻟﺩﻓﻊ‬
‫‪Fall in prices‬‬ ‫ﻫﺒﻭﻁ ﺒﺄﺴﻌﺎﺭ‬
‫‪Fall in value‬‬ ‫ﻫﺒﻭﻁ ﺒﺎﻟﻘﻴﻤﺔ‬
‫‪Falsification‬‬ ‫ﺘﺯﻴﻴﻑ‪ ،‬ﺘﺸﻭﻴﻪ‬
‫‪Family allowances‬‬ ‫ﻤﺨﺼﺼﺎﺕ ﻋﺎﺌﻠﻴﺔ‬
‫‪Fancy‬‬ ‫ﺭﺍﺌﻊ‪ ،‬ﻓﺎﺨﺭ‪ ،‬ﺨﻴﺎﻟﻲ‪ ،‬ﻤﻴل‬
Fancy goods (‫ﺴﻠﻊ ﺭﺍﺌﻌﺔ )ﻜﻤﺎﻟﻴﺔ‬
Fancy price ‫ﺜﻤﻥ ﺨﻴﺎﻟﻲ‬
Fare ‫ﺍﺠﺭﺓ ﺴﻔﺭ‬
Fault ‫ ﻋﻴﺏ‬،‫ﺨﻁﺄ‬
• Intentional fault ‫ﺨﻁﺄ ﻤﺘﻌﻤﺩ‬
Favour ‫ ﻓﻀل‬،‫ ﻤﻌﺭﻭﻑ‬،‫ﺼﺎﻟﺢ‬
• Balance in your ‫ﺭﺼﻴﺩ ﻟﺼﺎﻟﺤﻙ‬
favour
Favourable ‫ﺽ‬
ٍ ‫ ُﻤ ْﺭ‬،‫ ﻤﺤﺎﺏ‬،‫ﻤﻼﺌﻡ‬
Favourable balance ‫ﺭﺼﻴﺩ ﺩﺍﺌﻥ‬
Favourable difference ‫ﺍﻟﺘﻔﺎﻭﺕ ﺍﻟﻤﻼﺌﻡ‬
Favourable exchange ‫ﺴﻌﺭ ﺍﻟﺼﺭﻑ ﺍﻟﻤﻼﺌﻡ‬
Favourable result ‫ﻨﺘﺎﺌﺞ ﺍﻴﺠﺎﺒﻴﺔ‬
Fe
Feeder ‫ ﺍﻟﻤﻤﻭل‬،‫ﺍﻟﻤﻐﺫﻱ‬
Fees ‫ ﺭﺴﻭﻡ‬،‫ﺍﺠﻭﺭ‬
• Auction fees ‫ ﺩﻻﻟﻴﺔ‬،‫ﺭﺴﻭﻡ ﺩﻻﻟﺔ‬
• Registration fees ‫ﺭﺴﻡ ﺘﺴﺠﻴل‬
• Transfer fees ‫ﺭﺴﻭﻡ ﺘﺤﻭﻴل‬
Fi
Fictitious assets ‫ﻤﻭﺠﻭﺩﺍﺕ ﻭﻫﻤﻴﺔ‬
Fictitious bill of exchange ‫ﻜﻤﺒﻴﺎﻟﺔ ﻤﺠﺎﻤﻠﺔ‬
Fictitious depreciation ‫ﺍﺴﺘﻬﻼﻙ ﻭﻫﻤﻲ‬
Fictitious profits ‫ﺃﺭﺒﺎﺡ ﻭﻫﻤﻴﺔ‬
Fictitious value ‫ﻗﻴﻤﺔ ﻭﻫﻤﻴﺔ‬
Fidelity ‫ ﺃﻤﺎﻨﺔ‬،‫ﺍﺨﻼﺹ‬
Fidelity insurance (‫ﺘﺄﻤﻴﻥ ﺍﺌﺘﻤﺎﻨﻲ )ﺍﻤﺎﻨﺔ( ﺍﻭ ﺘﺄﻤﻴﻥ ﻀﺩ ﺨﻴﺎﻨﺔ )ﺍﻻﻤﺎﻨﺔ‬
Fiduciary ‫ ﺸﺨﺹ ﻴﻌﻬﺩ ﺍﻟﻴﻪ ﺍﻻﺸﺭﺍﻑ ﻋل ىﻤﻤﺘﻠﻜﺎﺕ‬،‫ﺍﻟﻭﻜﻴل‬
‫ﺸﺨﺹ ﺁﺨﺭ‬
Fiduciary accounting ‫ﺤﺴﺎﺒﺎﺕ ﺍﻟﻤﻤﺘﻠﻜﺎﺕ ﺍﻟﻤﻭﺠﻭﺩﺓ ﺘﺤﺕ ﺘﺼﺭﻑ ﺍﻟﻭﻜﻴل‬
Fiduciary paper money ‫ﻨﻘﻭﺩ ﻭﺭﻗﻴﺔ ﻤﻌﺘﻤﺩﺓ‬
Figure ‫ ﻋﺩﺩ‬،‫ﺭﻗﻡ‬
File ‫ ﺍﻀﺒﺎﺭﺓ‬،‫ﻤﻠﻑ‬
Fill up ‫ﻴﻤﻸ‬
Final accounts ‫ﺤﺴﺎﺒﺎﺕ ﺨﺘﺎﻤﻴﺔ‬
Finance ‫ ﺘﻤﻭﻴل‬،‫ﺍﻟﻤﺎﻟﻴﺔ‬
 • Public finance ‫ﺍﻟﻤﺎﻟﻴﺔ ﺍﻟﻌﺎﻤﺔ‬
Finance company ‫ﺒﺭﻨﺎﻤﺞ ﻋﻤل‬
Financial ‫ﻤﺎﻟﻲ‬
Financial accounting ‫ﺍﻟﻤﺤﺎﺴﺒﺔ ﺍﻟﻤﺎﻟﻴﺔ‬
Financial administration ‫ﺍﻻﺩﺍﺭﺓ ﺍﻟﻤﺎﻟﻴﺔ‬
Financial adviser ‫ﻤﺴﺘﺸﺎﺭ ﻤﺎﻟﻲ‬
Financial charges ‫ﻤﺼﺎﺭﻴﻑ ﻤﺎﻟﻴﺔ‬
Financial circles ‫ﺃﻭﺴﺎﻁ ﻤﺎﻟﻴﺔ‬
Financial committee ‫ﻟﺠﻨﺔ ﻤﺎﻟﻴﺔ‬
Financial cost ‫ﺍﻟﻤﺼﺎﺭﻴﻑ ﺍﻟﻤﺎﻟﻴﺔ‬
Financial crisis ‫ﺃﺯﻤﺔ ﻤﺎﻟﻴﺔ‬
Financial interests ‫ﻤﺼﺎﻟﺢ ﻤﺎﻟﻴﺔ‬
Financial law ‫ﺍﻟﻘﺎﻨﻭﻥ ﺍﻟﻤﺎﻟﻲ‬
Financial market ‫ﺍﻟﺴﻭﻕ ﺍﻟﻤﺎﻟﻴﺔ‬
Financial operation ‫ﻋﻤﻠﻴﺔ ﻤﺎﻟﻴﺔ‬
Financial opinions ‫ﺍﻻﻭﺴﺎﻁ ﺍﻟﻤﺎﻟﻴﺔ‬
Financial planning ‫ﺍﻟﺘﺨﻁﻴﻁ ﺍﻟﻤﺎﻟﻲ‬
Financial position ‫ﺍﻟﻤﺭﻜﺯ ﺍﻟﻤﺎﻟﻲ‬
Financial statement ‫ﺒﻴﺎﻥ ﻤﺎﻟﻲ‬
Financial year ‫ﺍﻟﺴﻨﺔ ﺍﻟﻤﺎﻟﻴﺔ‬
Financier ‫ ﺍﻟﺨﺒﻴﺭ ﺍﻟﻤﺎﻟﻲ‬،‫ﻤﻤﻭل‬
Financing ‫ﺘﻤﻭﻴل‬
Findings of a report ‫ﻨﺘﺎﺌﺞ ﺘﻘﺭﻴﺭ‬
Fine ‫ﻏﺭﺍﻤﺔ‬
Finished goods ‫ﺒﻀﺎﻋﺔ ﺘﺎﻤﺔ ﺍﻟﺼﻨﻊ‬
Firm ‫ ﺭﺍﺴﺦ‬،‫ ﺜﺎﺒﺕ‬،‫ﺸﺭﻜﺔ‬
Firm accounting release ‫ﻤﺠﻤﻭﻋﺔ ﺘﻌﻠﻴﻤﺎﺕ ﺍﻟﻤﻨﺸﺄﺓ‬
Firm contract ‫ﻋﻘﺩ ﻤﻠﺯﻡ‬
Firm offer ‫ﻋﺭﺽ ﺜﺎﺒﺕ‬
Firm price ‫ﺍﻟﺴﻌﺭ ﺍﻟﻤﻨﺼﻭﺹ‬
First cost ‫ﺍﻟﻜﻠﻔﺔ ﺍﻻﺼﻠﻴﺔ‬
First in first out ‫ﻤﺎ ﻴﺭﺩ ﺍﻭﻻ ﻴﺼﺭﻑ ﺍﻭﻻ‬
First mortgage bonds (‫ﺴﻨﺩﺍﺕ ﻤﻀﻤﻭﻨﺔ ﺒﺭﻫﻥ )ﻤﻥ ﺍﻟﺩﺭﺠﺔ ﺍﻻﻭﻟﻰ‬
Fiscal ‫ﻤﺎﻟﻲ‬
Fiscal period ‫ﺍﻟﻔﺘﺭﺓ ﺍﻟﻤﺎﻟﻴﺔ‬
Fiscal policy ‫ﺍﻟﺴﻴﺎﺴﺔ ﺍﻟﻤﺎﻟﻴﺔ‬
Fiscal year ‫ﺍﻟﺴﻨﺔ ﺍﻟﻤﺎﻟﻴﺔ‬
‫‪Fit‬‬
‫‪Fixed assets‬‬
‫‪Fixed assets units‬‬
‫‪Fixed budget‬‬
‫‪Fixed capital‬‬
‫‪Fixed charges‬‬
‫‪Fixed cost‬‬
‫‪Fixed deposits‬‬
‫‪Fixed income‬‬
‫‪Fixed instalments‬‬
‫‪Fixed liabilities‬‬
‫‪Fixed overhead‬‬
‫‪Fixed period‬‬
‫‪Fixed price‬‬
‫‪Fixed rate‬‬
‫‪Fixity‬‬
‫‪Fixtures‬‬
‫‪Fl‬‬
‫‪Flash report‬‬
‫‪Flat‬‬
‫‪Flt cost‬‬
‫‪Flat market‬‬
‫‪Flat rate‬‬
‫‪Flexibility‬‬
‫‪Flexible budget‬‬
‫‪Flexible standard‬‬
‫‪Float‬‬
‫‪Floatation‬‬
‫‪Floating assets (current‬‬
‫)‪assets‬‬
‫‪Floating capital‬‬
‫‪Floating debt‬‬
‫‪Floating liabilities‬‬
‫)‪(current liabilities‬‬
‫‪Floating rate‬‬
‫‪Flotsam‬‬
‫‪Flow chart‬‬
‫ﻤﻼﺌﻡ‬
‫ﺍﻻﺼﻭل ﺍﻟﺜﺎﺒﺘﺔ‪ ،‬ﺍﻟﻤﻭﺠﻭﺩﺍﺕ ﺍﻟﺜﺎﺒﺘﺔ‬
‫ﻭﺤﺩﺓ ﺍﻟﻤﻭﺠﻭﺩﺍﺕ ﺍﻟﺜﺎﺒﺘﺔ‬
‫ﺍﻟﻤﻭﺍﺯﻨﺔ ﺍﻟﺜﺎﺒﺘﺔ‬
‫ﺭﺃﺴﻤﺎل ﺜﺎﺒﺕ‬
‫ﻨﻔﻘﺎﺕ ﺜﺎﺒﺘﺔ‬
‫ﺍﻟﻜﻠﻔﺔ ﺍﻟﺜﺎﺒﺘﺔ‬
‫ﺍﻴﺩﺍﻋﺎﺕ ﻻﺠل‬
‫ﺩﺨل ﺜﺎﺒﺕ‬
‫ﻗﺴﻁ ﺜﺎﺒﺕ‬
‫ﻤﻁﻠﻭﺒﺎﺕ ﺜﺎﺒﺘﺔ‬
‫ﻤﺼﺭﻭﻓﺎﺕ ﺭﺃﺴﻴﺔ ﺜﺎﺒﺘﺔ‬
‫ﻓﺘﺭﺓ ﻤﺤﺩﻭﺩﺓ‬
‫ﺴﻌﺭ ﻤﺤﺩﺩ‬
‫ﺴﻌﺭ ﺜﺎﺒﺕ ﻟﻠﺼﺭﻑ‬
‫ﺜﺒﺎﺕ‪ ،‬ﺍﺴﺘﻘﺭﺍﺭ‬
‫ﺘﺭﻜﻴﺒﺎﺕ )ﻤﺘﺎﻉ ﺜﺎﺒﺕ(‬
‫ﺘﻘﺭﻴﺭ ﻤﻭﺠﺯ‬
‫ﺒﺩﻭﻥ ﺍﻀﺎﻓﺔ ﻓﺎﺌﺩﺓ‬
‫ﻜﻠﻔﺔ ﻤﻘﻁﻭﻋﺔ‬
‫ﺴﻭﻕ ﺭﺍﻜﺩﺓ‬
‫ﺴﻌﺭ ﻤﻘﻁﻭﻉ‬
‫ﻤﺭﻭﻨﺔ‬
‫ﺍﻟﻤﻭﺍﺯﻨﺔ ﺍﻟﻤﺭﻨﺔ )ﺃﻭ ﺍﻟﻤﻴﺯﺍﻨﻴﺔ(‬
‫ﻤﻌﻴﺎﺭ ﻤﺭﻥ‬
‫ﻋﺎﺌﻡ‪ ،‬ﻁﺎﺌﻑ‪ ،‬ﺸﻴﻜﺎﺕ ﺍﻭ ﺃﺴﻬﻡ ﻗﻴﺩ ﺍﻟﺘﺤﺼﻴل‬
‫ﺘﻘﻭﻴﻡ‪ ،‬ﻁﺭﺡ ﺴﻨﺩﺍﺕ ﻤﺎﻟﻴﺔ ﻓﻲ ﺍﻟﺴﻭﻕ‬
‫ﻤﻭﺠﻭﺩﺍﺕ ﻤﺘﺩﺍﻭﻟﺔ‪ ،‬ﺍﻷﺼل ﺍﻟﻤﺘﺩﺍﻭل‬
‫ﺭﺃﺱ ﻤﺎل ﻤﺘﺩﺍﻭل‬
‫ﺍﻟﺘﺯﺍﻤﺎﺕ ﺠﺎﺭﻴﺔ‬
‫ﻤﻁﻠﻭﺒﺎﺕ ﻤﺘﺩﺍﻭﻟﺔ‬
‫ﺴﻌﺭ ﺍﻟﺼﺭﻑ ﺍﻟﻌﺎﺌﻡ‬
‫ﺤﻤﻭﻟﺔ ﺍﻟﺴﻔﻴﻨﺔ ﺍﻟﻁﺎﻓﻲ ﻋﻠﻰ ﺴﻁﺢ ﺍﻟﻤﺎﺀ‬
‫ﺭﺴﻡ ﺒﻴﺎﻨﻲ ﻟﺴﻴﺭ ﺍﻻﻋﻤﺎل‬
Flow of money ‫ﺘﺩﺍﻭل ﺍﻟﻨﻘﺩ‬
Flow statement ‫ﻜﺸﻑ ﺘﺩﻓﻕ‬
Fluctuate ‫ ﻴﺘﻤﻭﺝ‬،‫ﻴﺘﻘﻠﺏ‬
Fluctuation of price ‫ﺘﻘﻠﺒﺎﺕ ﺍﻻﺴﻌﺎﺭ‬
Fo
Folio ‫ﺼﻔﺤﺔ‬
Foot (‫ﻴﺠﻤﻊ )ﻋﻤﻭﺩﺍ ﻤﻥ ﺍﻻﺭﻗﺎﻡ‬
Foot the bill ‫ﺩﻓﻊ ﻗﻴﻤﺔ ﺍﻟﺴﻨﺩ‬
Footing ‫ ﻤﺠﻤﻭﻉ ﻋﻤﻭﺩ ﻤﻥ ﺍﻻﺭﻗﺎﻡ‬،‫ﻭﻀﻊ‬
Forecasting ‫ﺍﻟﺘﻨﺒﺅ‬
Force up prices ‫ﻴﺭﻓﻊ ﺍﻻﺴﻌﺎﺭ‬
Forced loan ‫ﻗﺭﺽ ﺍﻟﺯﺍﻤﻲ‬
Forced sale value ‫ﻗﻴﻤﺔ ﺒﻴﻊ ﺘﺼﻔﻴﺔ‬
Foreclosure (‫ﺤﺠﺯ )ﺍﻟﻌﻘﺎﺭ ﺍﻟﻤﺭﻫﻭﻥ‬
Foreign ‫ ﻏﺭﻴﺏ‬،‫ﺍﺠﻨﺒﻲ‬
Foreign aid ‫ﻤﺴﺎﻋﺩﺍﺕ ﺍﺠﻨﺒﻴﺔ‬
Foreign currency ‫ﻋﻤﻠﺔ ﺍﺠﻨﺒﻴﺔ‬
Foreign exchange ‫ﺘﺤﻭﻴل ﺨﺎﺭﺠﻲ‬
Forfeit ‫ ﻤﺼﺎﺩﺭﺓ‬،‫ﺴﻘﻭﻁ ﺤﻕ‬
Forfeiture ‫ﻏﺭﺍﻤﺔ‬
Forger ‫ ﺍﻟﻤﺯﻴﻑ‬،‫ﺍﻟﻤﺯﻭﺭ‬
Forgery ‫ ﺘﺯﻴﻴﻑ‬،‫ﺘﺯﻭﻴﺭ‬
Form ‫ ﺍﺴﺘﻤﺎﺭﺓ‬،‫ﻨﻤﻭﺫﺝ‬
Formal ‫ ﺭﺴﻤﻲ‬،‫ﺍﺼﻭﻟﻲ‬
Forth with ‫ ﻋﻠﻰ ﺍﻟﻔﻭﺭ‬،‫ﺤﺎﻻ‬
Formation expenses ‫ﻤﺼﺎﺭﻴﻑ ﺘﺄﺴﻴﺱ‬
Fortuity ‫ﺍﻻﺘﻔﺎﻗﻴﺔ‬
Forward ‫ ﺍﻟﻰ ﺍﻻﻤﺎﻡ‬،‫ ﻤﻘﺩﻤﺎ‬،‫ﻷﺠل‬
• Carry forward the ‫ﻨﻘل ﺭﺼﻴﺩ‬
balance
Forward accounting ‫ﺍﻟﻤﺤﺎﺴﺒﺔ ﺍﻟﻤﺘﻭﻗﻌﺔ‬
Forward delivery ‫ﺍﻟﺘﺴﻠﻴﻡ ﺍﻵﺠل‬
Forward exchange ‫ﺍﻟﺘﻐﻁﻴﺔ ﻻﺠل‬
Forward price ‫ﺴﻌﺭ ﺍﻟﺘﺴﻠﻴﻡ‬
Forward rates (‫ﺃﺴﻌﺎﺭ ﻤﺅﺠﻠﺔ )ﻓﻲ ﺍﻟﺒﻭﺭﺼﺔ‬
Forward sale ‫ﺒﻴﻊ ﻷﺠل‬
Forward transaction ‫ﺼﻔﻘﺔ ﻷﺠل‬
Foundation ‫ ﻤﺅﺴﺴﺔ‬،‫ﺃﺴﺎﺱ‬
Founder ‫ﻤﺅﺴﺱ‬
Founders shares ‫ﺃﺴﻬﻡ ﺍﻟﻤﺅﺴﺴﻴﻥ‬
Fr
Fraction (‫ )ﺠﺯﺀ ﻤﻥ ﻋﺩﺩ ﺍﻟﺼﺤﻴﺢ‬،‫ﺠﺯﺀ‬
Framework ‫ﺒﺭﻨﺎﻤﺞ ﻋﻤل‬
Franchise ‫ ﺍﺠﺎﺯﺓ ﺘﺄﺴﻴﺱ‬،‫ﺍﻤﺘﻴﺎﺯ‬
Fraud ‫ ﻏﺵ‬،‫ﺍﺤﺘﻴﺎل‬
Fraud statements ‫ﺒﻴﺎﻨﺎﺕ ﻤﺯﻴﻔﺔ‬
Fraud balance sheet ‫ﻤﻴﺯﺍﻨﻴﺔ ﻤﻠﻔﻘﺔ‬
Fraudulent bankruptcy ‫ﺍﻓﻼﺱ ﺍﺤﺘﻴﺎﻟﻲ‬
Fraudulent of funds ‫ﺍﺨﺘﻼﺱ ﺍﻤﻭﺍل‬
Free ‫ﻤﺠﺎﻨﺎ‬
Free and clear ‫ ﻏﻴﺭ ﻤﻘﻴﺩ‬،‫ﺒﺭﺉ ﺍﻟﺫﻤﺔ‬
Free competition ‫ﻤﻨﺎﻓﺴﺔ ﺤﺭﺓ‬
Free currency ‫ﺍﻟﻌﻤﻠﺔ ﺍﻟﺤﺭﺓ‬
Free enterprise (laissez ‫ﺍﻻﻗﺘﺼﺎﺩ ﺍﻟﺤﺭ‬
faire)
Free goods ‫ﺒﻀﺎﺌﻊ ﻤﻌﻔﺎﺓ ﻤﻥ ﺭﺴﻭﻡ‬
Free imports ‫ﺍﺴﺘﻴﺭﺍﺩ ﻤﻌﻔﻰ ﻤﻥ ﺍﻟﻀﺭﺍﺌﺏ‬
Free of charge (duty) ‫ﻤﻌﻔﻰ ﻤﻥ ﺍﻟﺭﺴﻡ‬
Free on quay ‫ﻤﺴﻠﻡ ﻋﻠﻰ ﺍﻟﺭﺼﻴﻑ‬
Free price ‫ﺴﻌﺭ ﺤﺭ‬
Free trade ‫ﺘﺠﺎﺭﺓ ﺤﺭﺓ‬
Freeze ‫ ﺘﺠﻤﻴﺩ‬،‫ﻴﺘﺠﻤﺩ‬
Freight ‫ﺍﺠﺭﺓ ﺸﺤﻥ‬
Freight payable at ‫ﺍﺠﻭﺭ ﺍﻟﺸﺤﻥ ﺘﺩﻓﻊ ﻓﻲ ﻤﻴﻨﺎﺀ ﺍﻟﻭﺼﻭل‬
destination
Freight pre-paid ‫ﺍﺠﻭﺭ ﺍﻟﺸﺤﻥ ﻤﺩﻓﻭﻋﺔ ﻤﻘﺩﻤﺎ‬
Frequency (‫ ﺍﻟﺘﺭﺩﺩ )ﻤﻥ‬،‫ﺘﻜﺭﺍﺭ‬
Frequency chart ‫ﺭﺴﻡ ﺒﻴﺎﻨﻲ ﻟﺘﻭﻴﻊ ﻤﺘﻜﺭﺭ‬
Frequency curve ‫ﻤﻨﺤﻨﻰ ﻤﺘﻜﺭﺭ‬
Frequency distribution ‫ﺘﻭﺯﻴﻊ ﺍﻟﺘﻭﺍﺘﺭ‬
Frequency modulation ‫ﺘﻀﻤﻴﻥ ﺍﻟﺘﺭﺩﺩ‬
Fresh ‫ﻋﺫﺏ‬
Fringe benefits ‫ﻤﻴﺯﺍﺕ ﺍﻀﺎﻓﻴﺔ‬
Frozen assets ‫ﻤﻭﺠﻭﺩﺍﺕ ﻤﺠﻤﺩﺓ‬
 ‫‪Fu‬‬
‫‪Fulfill‬‬ ‫ﺘﻨﻔﻴﺫ‪ ،‬ﻴﺒﺭﺉ ﺫﻤﺔ‪ ،‬ﻴﻨﺠﺯ‬
‫‪Full capacity‬‬ ‫ﻁﺎﻗﺔ ﻗﺼﻭﻯ‬
‫‪Full coordination‬‬ ‫ﺘﻨﺴﻴﻕ ﺘﺎﻡ‬
‫‪Full costing method‬‬ ‫ﺃﺴﻠﻭﺏ ﺍﻟﻜﻠﻔﺔ ﺍﻟﻜﻠﻴﺔ‬
‫‪Fully paid up capital‬‬ ‫ﺭﺃﺴﻤﺎل ﻤﺩﻓﻭﻉ ﺒﻜﺎﻤﻠﻪ‬
‫‪Fully subscribed capital‬‬ ‫ﺭﺃﺴﻤﺎل ﻤﻜﺘﺘﺏ ﺒﻪ ﺒﺎﻟﻜﺎﻤل‬
‫‪Function‬‬ ‫ﻭﻅﻴﻔﺔ‬
‫‪• By function‬‬ ‫ﺒﺤﻜﻡ ﺍﻟﻭﻅﻴﻔﺔ‬
‫‪Functional‬‬ ‫ﻭﻅﻴﻔﻲ‬
‫‪Fund‬‬ ‫ﺼﻨﺩﻭﻕ‪ ،‬ﺭﺃﺴﻤﺎل‬
‫‪Fund account‬‬ ‫ﺤﺴﺎﺏ ﺼﻨﺩﻭﻕ‬
‫‪Fund asset‬‬ ‫ﺼﻨﺩﻭﻕ ﻤﻌﻴﻥ ﻟﻠﻤﻭﺠﻭﺩﺍﺕ‬
‫‪Fund control‬‬ ‫ﺭﻗﺎﺒﺔ ﺍﻻﻤﻭﺍل‬
‫‪Fund liability‬‬ ‫ﻤﻁﻠﻭﺒﺎﺕ ﺍﻟﺼﻨﺩﻭﻕ‬
‫‪Fund pool‬‬ ‫ﺘﺠﻤﻴﻊ ﺍﻻﻤﻭﺍل ﻟﻐﺭﺽ ﺍﻻﺴﺘﺜﻤﺎﺭ‬
‫‪Fund surplus‬‬ ‫ﻓﺎﺌﺽ ﺍﻟﺼﻨﺩﻭﻕ‬
‫‪Fundamental‬‬ ‫ﺠﻭﻫﺭﻱ‬
‫‪Funded debt‬‬ ‫ﺩﻴﻥ ﻤﻐﻁﻰ‬
‫‪Funded reserve‬‬ ‫ﺍﺤﺘﻴﺎﻁﻲ ﻤﻐﻁﻰ‬
‫‪Funding bonds‬‬ ‫ﺴﻨﺩﺍﺕ ﺘﻤﻭﻴل‬
‫‪Furnish‬‬ ‫ﻴﺠﻬﺯ‪ ،‬ﻴﺯﻭﺩ‬
‫‪Furniture‬‬ ‫ﺃﺜﺎﺙ‬
‫‪Furniture and fixtures‬‬ ‫ﺃﺜﺎﺙ ﻭﺘﺭﻜﻴﺒﺎﺕ‬
‫‪Fusion‬‬ ‫ﺍﻨﺩﻤﺎﺝ‪ ،‬ﺍﻨﺼﻬﺎﺭ‬
‫‪Futures price‬‬ ‫ﺴﻌﺭ ﻴﺘﻔﻕ ﻋﻠﻴﻪ‪ ،‬ﺴﻌﺭ ﺘﻌﺎﻗﺩﻱ‬
 G
Ga
Gain ‫ ﻤﻜﺴﺏ‬،‫ﺭﺒﺢ‬
Gain or loss ‫ﺭﺒﺢ ﺍﻭ ﺨﺴﺎﺭﺓ‬
Gamble ‫ ﻴﺭﺍﻫﻥ‬،‫ﻴﻘﺎﻤﺭ‬
Gap ‫ ﺜﻐﺭﺓ‬،‫ﻓﺠﻭﺓ‬
Garnishee ‫ﺍﻤﻭﺍل ﻤﺤﺠﻭﺯﺓ ﻟﺩﻯ ﺸﺨﺹ ﺜﺎﻟﺙ‬
Garnisher ‫ﺤﺎﺠﺯ ﺍﻻﻤﻭﺍل‬
Garnishment (‫ﺤﺎﺠﺯ ﺍﻻﻤﻭﺍل )ﺭﻴﺜﻤﺎ ﻴﻔﺼل ﺍﻟﻘﻀﺎﺀ ﻓﻲ ﺍﻟﺩﻋﻭﻯ‬
Ge
Gearing ‫ﺍﻟﺘﻌﺩﻴل‬
General ‫ ﺸﺎﻤل‬،‫ﻋﺎﻡ‬
General acceptance ‫ﻗﺒﻭل ﺒﻼ ﺸﺭﻁ‬
General accepted ‫ﻤﺒﺎﺩﺉ ﻤﺤﺎﺴﺒﻴﺔ ﻤﺘﻌﺎﺭﻑ ﻋﻠﻴﻬﺎ‬
accounting principles
General audit ‫ﺘﺩﻗﻴﻕ ﻋﺎﻡ‬
General average ‫ﻤﻌﺩل ﻋﺎﻡ ﺒﺎﻟﺨﺴﺎﺭﺓ‬
General balance sheet ‫ﻤﻴﺯﺍﻨﻴﺔ ﻋﻤﻭﻤﻴﺔ ﺸﺎﻤﻠﺔ‬
General contingency ‫ﺍﺤﺘﻴﺎﻁﻲ ﻋﺎﻡ ﻟﻠﻁﻭﺍﺭﺉ‬
reserve
General expense ‫ﻨﻔﻘﺎﺕ ﻋﺎﻤﺔ‬
General fund ‫ﺼﻨﺩﻭﻕ ﻋﺎﻡ‬
General income ‫ﺍﻴﺭﺍﺩ ﻋﺎﻡ‬
General journal ‫ﺩﻓﺘﺭ ﻴﻭﻤﻴﺔ ﻋﺎﻤﺔ‬
General ledger ‫ﺩﻓﺘﺭ ﺍﻻﺴﺘﺎﺫ ﺍﻟﻌﺎﻡ‬
General lien ‫ﺤﺠﺯ ﻋﺎﻡ‬
General obligation bonds ‫ﺍﻟﺴﻨﺩﺍﺕ ﺍﻟﻤﻀﻤﻭﻥ ﺘﺴﺩﻴﺩﻫﺎ‬
General operating ‫ﻤﺼﺎﺭﻴﻑ ﺍﻟﺘﺸﻐﻴل ﺍﻟﻌﺎﻤﺔ‬
expenses
General overhead ‫ﺍﻟﻤﺼﺎﺭﻴﻑ ﺍﻟﺭﺃﺴﻴﺔ ﺍﻟﻌﺎﻤﺔ‬
General partner ‫ﺸﺭﻴﻙ ﻋﻤﻭﻤﻲ‬
General records ‫ﺍﻟﺴﺠﻼﺕ ﺍﻟﻌﺎﻤﺔ‬
General representation ‫ﻜﺘﺎﺏ ﺍﻟﺘﻤﺜﻴل ﺍﻟﻌﺎﻡ‬
letter
General reserve ‫ﺍﺤﺘﻴﺎﻁﻲ ﻋﺎﻡ‬
‫‪Generality‬‬ ‫ﺍﻻﻏﻠﺒﻴﺔ‪ ،‬ﺍﻟﻌﻤﻭﻤﻴﺔ )ﻜﻭﻥ ﺸﻲﺀ ﻋﺎﻤﺎ(‬
‫‪Geometric mean‬‬ ‫ﺍﻟﻭﺴﻁ ﺍﻟﻬﻨﺩﺴﻲ‬
‫‪Geometric progression‬‬ ‫ﻤﺘﻭﺍﻟﻴﺔ ﻫﻨﺩﺴﻴﺔ‬
‫‪Gi‬‬
‫‪Gift‬‬ ‫ﻫﺒﺔ‪ ،‬ﻫﺩﻴﺔ‬
‫‪Gilt-edged securities‬‬ ‫ﺍﻻﺴﻬﻡ ﺍﻟﻤﻀﻤﻭﻨﺔ ﻟﺩﻯ ﺍﻻﺴﻭﺍﻕ ﺍﻟﻤﺎﻟﻴﺔ‬
‫‪Give‬‬ ‫ﻴﻌﻁﻲ‬
‫‪Give an account of‬‬ ‫ﻴﺭﺍﺠﻊ ﺘﻔﺎﺼﻴل ﺤﺴﺎﺏ ﻤﺎ‬
‫‪Give credit‬‬ ‫ﻴﻔﺘﺢ ﺍﻋﺘﻤﺎﺩﺍ‬
‫‪Give on stock‬‬ ‫ﻴﺴﺘﻠﻑ ﻋﻠﻰ ﺤﺴﺎﺏ ﺍﻭﺍﺭﻕ ﻤﺎﻟﻴﺔ‬
‫‪Give away price‬‬ ‫ﺴﻌﺭ ﺯﻫﻴﺩ‬
‫‪Go‬‬
‫‪Go‬‬ ‫ﻴﺫﻫﺏ‬
‫‪Go down‬‬ ‫ﻴﻨﺨﻔﺽ‬
‫‪Go into an account‬‬ ‫ﻴﺩﻗﻕ ﺤﺴﺎﺒﺎ‬
‫‪Going concern‬‬ ‫ﻤﺸﺭﻭﻉ ﻤﺯﺩﻫﺭ‬
‫‪Going concern value‬‬ ‫ﺤﻘﻭﻕ ﺍﻟﻤﺸﺭﻭﻉ ﺍﻟﺩﻓﺘﺭﻴﺔ‬
‫‪Going price‬‬ ‫ﺍﻟﺴﻌﺭ ﺍﻟﺴﺎﺌﺩ‬
‫‪Going to press price‬‬ ‫ﺍﻟﺴﻌﺭ ﺍﻟﻤﻌﻠﻥ‪ ،‬ﺍﻟﺴﻌﺭ ﺍﻻﺨﻴﺭ‬
‫‪Gold‬‬ ‫ﺫﻫﺏ‪ ،‬ﻗﻁﻊ ﻨﻘﺩﻴﺔ ﺫﻫﺒﻴﺔ‬
‫‪Gold bullion standard‬‬ ‫ﻋﻴﺎﺭ ﺍﻟﺴﺒﺎﺌﻙ ﺍﻟﺫﻫﺒﻴﺔ‬
‫‪Gold exchange standard‬‬ ‫ﻋﻴﺎﺭ ﺍﻟﺼﺭﺍﻓﺔ ﺍﻟﺫﻫﺒﻴﺔ‬
‫‪Gold reserve‬‬ ‫ﺍﺤﺘﻴﺎﻁﻲ ﺍﻟﺫﻫﺏ‬
‫‪Gold standard‬‬ ‫ﻋﻴﺎﺭ ﺍﻟﺫﻫﺏ‬
‫‪Good‬‬ ‫ﺠﻴﺩ‬
‫‪Goods account‬‬ ‫ﺤﺴﺎﺏ ﺍﻟﺴﻠﻊ‬
‫‪Goods in progress‬‬ ‫ﺒﻀﺎﻋﺔ ﻏﻴﺭ ﺘﺎﻤﺔ ﺍﻟﺼﻨﻊ‪ ،‬ﺒﻀﺎﻋﺔ ﺘﺤﺕ ﺍﻟﺘﺸﻐﻴل‬
‫)‪(process‬‬
‫‪Goods in stock‬‬ ‫ﺒﻀﺎﻋﺔ ﻓﻲ ﺍﻟﻤﺨﺯﻥ‬
‫‪Goods in transit‬‬ ‫ﺒﻀﺎﺌﻊ ﺒﺎﻟﻁﺭﻴﻕ‬
‫‪Goods on hand‬‬ ‫ﺒﻀﺎﺌﻊ ﺠﺎﻫﺯﺓ‬
‫‪Goodwill‬‬ ‫ﺍﻟﺸﻬﺭﺓ‪ ،‬ﺸﻬﺭﺓ ﺍﻟﻤﺤل‬
‫‪Government accounting‬‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ ﺍﻟﺤﻜﻭﻤﻴﺔ‬
‫‪Government control‬‬ ‫ﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﺤﻜﻭﻤﻴﺔ‬
‫‪Government finance‬‬ ‫ﺃﻤﻭﺍل ﻋﺎﻤﺔ‬
‫‪Government obligations‬‬ ‫ﺍﻟﺘﺯﺍﻤﺎﺕ ﺍﻟﺤﻜﻭﻤﺔ‬
‫‪Government revenue‬‬ ‫ﺍﻟﻭﺍﺭﺩﺍﺕ ﺍﻟﻌﺎﻤﺔ‬
‫‪Government securities‬‬ ‫ﺴﻨﺩﺍﺕ ﻋﺎﻤﺔ‪ ،‬ﺴﻨﺩﺍﺕ ﺍﻟﺩﻭﻟﺔ ﺍﻟﻤﺎﻟﻴﺔ‬
‫‪Gr‬‬
‫‪Grace‬‬ ‫ﻤﻬﻠﺔ‪ ،‬ﻤﺴﻤﻭﺡ‪ ،‬ﺇﻤﻬﺎل‬
‫‪• Days of grace‬‬ ‫ﺍﻷﻴﺎﻡ ﺍﻟﻤﺴﻤﻭﺤﺔ )ﺃﻴﺎﻡ ﺍﻟﻤﻬﻠﺔ(‬
‫‪Grade‬‬ ‫ﺩﺭﺠﺔ‪ ،‬ﺼﻨﻑ‬
‫‪Graduated income tax‬‬ ‫ﻀﺭﻴﺒﺔ ﺍﻟﺩﺨل ﺍﻟﺘﺼﺎﻋﺩﻴﺔ‬
‫‪Grand total‬‬ ‫ﺍﻟﻤﺠﻤﻭﻉ ﺍﻟﻜﻠﻲ‬
‫‪Grant‬‬ ‫ﻤﻨﺤﺔ‪ ،‬ﻴﺨﻭﻟﻪ )ﺤﻘﺎ ﺍﻭ ﺍﻤﺘﻴﺎﺯﺍ(‬
‫‪Grant a loan‬‬ ‫ﻴﻤﻨﺢ ﻗﺭﻀﺎ‬
‫‪Grant clean credit‬‬ ‫ﻴﻔﺘﺢ ﺍﻋﺘﻤﺎﺩﺍ ﻋﻠﻰ ﺍﻟﻤﻜﺸﻭﻑ‬
‫‪Grantee‬‬ ‫ﺍﻟﻤﻤﻨﻭﺡ ﻟﻪ‬
‫)‪Grantor (er‬‬ ‫ﺍﻟﻤﺎﻨﺢ )ﺍﻟﺸﺨﺹ ﺍﻟﺫﻱ ﻴﻤﻨﺢ(‬
‫‪Graph‬‬ ‫ﺨﻁ ﺒﻴﺎﻨﻲ‬
‫‪Graphic curves‬‬ ‫ﻤﻨﺤﻨﻴﺎﺕ ﺒﻴﺎﻨﻴﺔ‬
‫‪Gratis‬‬ ‫ﻤﺠﺎﻨﺎ‬
‫‪Gratuitous loan‬‬ ‫ﻗﺭﺽ ﺒﺩﻭﻥ ﻓﺎﺌﺩﺓ‬
‫‪Gross‬‬ ‫ﺍﺠﻤﺎﻟﻲ‪ ،‬ﺍﻟﻜﻠﻲ‬
‫‪Gross book value‬‬ ‫ﺍﻟﻘﻴﻤﺔ ﺍﻟﻜﻠﻴﺔ ﻟﻠﻤﻭﺠﻭﺩﺍﺕ ﺍﻟﺩﻓﺘﺭﻴﺔ‬
‫‪Gross earnings‬‬ ‫ﺍﻴﺭﺍﺩﺍﺕ ﺍﺠﻤﺎﻟﻴﺔ‬
‫‪Gross income‬‬ ‫ﺍﻟﺩﺨل ﺍﻟﻜﻠﻲ‬
‫‪Gross interest‬‬ ‫ﺍﻟﻔﺎﺌﺩﺓ ﺍﻟﻜﻠﻴﺔ‬
‫‪Gross loss‬‬ ‫ﺍﻟﺨﺴﺎﺭﺓ ﺍﻟﻜﻠﻴﺔ‬
‫‪Gross national product‬‬ ‫ﺍﻻﻨﺘﺎﺝ ﺍﻟﻘﻭﻤﻲ ﺍﻟﻜﻠﻲ‬
‫‪Gross profit‬‬ ‫ﺍﻟﺭﺒﺢ ﺍﻻﺠﻤﺎﻟﻲ‬
‫‪Gross profit methods of‬‬ ‫ﻁﺭﻴﻘﺔ ﺍﻟﺭﺒﺢ ﺍﻻﺠﻤﺎﻟﻲ ﻓﻲ ﺍﻟﺠﺭﺩ‬
‫‪inventory‬‬
‫‪Gross profit ratio‬‬ ‫ﻤﻌﺩل ﺍﻟﺒﺢ ﺍﻻﺠﻤﺎﻟﻲ‬
‫‪Gross revenue‬‬ ‫ﺍﻻﻴﺭﺍﺩﺍﺕ ﺍﻻﻻﺠﻤﺎﻟﻴﺔ‬
‫‪Gross sales‬‬ ‫ﺍﺠﻤﺎﻟﻲ ﺍﻟﻤﺒﻴﻌﺎﺕ‬
‫‪Groundage‬‬ ‫ﺭﺴﻭﻡ ﺍﺭﻀﻴﺔ ﻓﻲ ﺍﻟﻤﻴﻨﺎﺀ‬
‫‪Group‬‬ ‫ﺠﻤﺎﻋﺔ‪ ،‬ﺯﻤﺭﺓ‬
‫‪Group banking‬‬ ‫ﺍﻟﻤﺠﻤﻭﻋﺔ ﺍﻟﻤﺼﺭﻓﻴﺔ‬
‫‪Group financial statement‬‬ ‫ﺒﻴﺎﻥ ﻤﺎﻟﻲ ﺠﻤﺎﻋﻲ‬
‫‪Group insurance‬‬ ‫ﺍﻟﺘﺄﻤﻴﻥ ﺍﻟﺠﻤﺎﻋﻲ‬
‫‪Group price rate‬‬ ‫ﻤﻌﺩل ﺍﻷﺠﺭ ﺍﻟﺠﻤﺎﻋﻲ‬
‫‪Growth‬‬ ‫ﻨﻤﻭ‪ ،‬ﺍﺯﺩﻴﺎﺩ‬
‫‪Growth curve‬‬ ‫ﻤﻨﺤﻨﻰ ﺍﻟﻨﻤﻭ‬
 ‫‪Gu‬‬
‫‪Guarantee‬‬ ‫ﻀﻤﺎﻨﺔ‪ ،‬ﻜﻔﺎﻟﺔ‬
‫‪Guaranteed bond‬‬ ‫ﺴﻨﺩ ﻤﻀﻤﻭﻥ‬
‫‪Guaranteed stock‬‬ ‫ﺃﺴﻬﻡ ﻤﻀﻤﻭﻨﺔ‬
‫‪Guaranteed dividend‬‬ ‫ﺍﺭﺒﺎﺡ )ﺃﺴﻬﻡ( ﻤﻀﻤﻭﻨﺔ‬
‫‪Guarantor‬‬ ‫ﻜﻔﻴل‪ ،‬ﺍﻟﻀﺎﻤﻥ‬
‫‪Guaranty‬‬ ‫ﻜﻔﺎﻟﺔ‪ ،‬ﺍﻟﺭﻫﻥ )ﺸﻲﺀ ﻴﻌﻁﻰ ﻋﻠﻰ ﺃﺴﺎﺱ ﺍﻟﺘﺄﻤﻴﻥ(‬
 ‫‪H‬‬
‫‪Ha‬‬
‫‪Habit‬‬ ‫ﺴﻠﻭﻙ‪ ،‬ﻁﺒﻊ‪ ،‬ﻋﺎﺩﺓ‬
‫‪Hand‬‬ ‫ﻴﺩ‪ ،‬ﻋﻘﺭﺏ ﺴﺎﻋﺔ‬
‫‪• At hand‬‬ ‫ﻓﻲ ﻤﺘﻨﺎﻭل ﺍﻟﻴﺩ‬
‫‪• Cash in hand‬‬ ‫ﻨﻘﺩ ﻓﻲ ﺍﻟﺼﻨﺩﻭﻕ‬
‫‪• On (in) hand‬‬ ‫ﻓﻲ ﺍﻟﻤﺨﺯﻥ‬
‫‪• Out of hand‬‬ ‫ﺨﺎﺭﺝ ﺍﻟﺴﻴﻁﺭﺓ‬
‫‪• Stock in hand‬‬ ‫ﺒﻀﺎﻋﺔ ﻤﺨﺯﻭﻨﺔ‬
‫‪Hand tool‬‬ ‫ﻋﺩﺓ ﻴﺩﻭﻴﺔ‬
‫‪Hand book‬‬ ‫ﺩﻟﻴل‪ ،‬ﻜﺘﻴﺏ‬
‫‪Handling‬‬ ‫ﻤﻌﺎﻟﺠﺔ ﺍﻟﻤﺭ‪ ،‬ﻤﻨﺎﻭﻟﺔ‬
‫‪Handsel‬‬ ‫ﺍﺴﺘﻔﺘﺎﺤﺔ ﻤﺒﺎﺭﻜﺔ‪ ،‬ﻋﺭﺒﻭﻥ‪ ،‬ﻫﺩﻴﺔ )ﺭﺃﺱ ﺍﻟﺴﻨﺔ(‬
‫‪Hang up‬‬ ‫ﻴﻌﻠﻕ‪ ،‬ﻴﻨﻬﻲ ﻤﻜﺎﻟﻤﺔ ﺘﻠﻔﻭﻨﻴﺔ‬
‫‪Haulage‬‬ ‫ﺃﺠﻭﺭ ﺍﺴﺘﺨﺩﺍﻡ ﺍﻟﺸﺎﺤﻨﺎﺕ‬
‫‪He‬‬
‫‪Head accountant‬‬ ‫ﺭﺌﻴﺱ ﻤﺤﺎﺴﺒﺔ‬
‫‪Head cashier‬‬ ‫ﺃﻤﻴﻥ ﺼﻨﺩﻭﻕ ﺭﺌﻴﺱ‬
‫‪Head office‬‬ ‫ﺍﻟﻤﺭﻜﺯ ﺍﻟﺭﺌﻴﺱ‬
‫‪Headquarters‬‬ ‫ﻤﻘﺭ ﺍﻟﺸﺭﻜﺔ‪ ،‬ﻤﺭﻜﺯ ﺍﻟﻘﻴﺎﺩﺓ‬
‫‪Hedge‬‬ ‫ﺼﻔﻘﺎﺕ ﺘﻭﺍﺯﻥ‪ ،‬ﺍﻟﻭﻗﺎﻴﺔ )ﻤﻥ ﺍﻟﺨﺴﺎﺭﺓ ﺍﻟﻤﺎﻟﻴﺔ(‬
‫‪Hedger clause‬‬ ‫ﺸﺭﻁ ﺤﻤﺎﻴﺔ‬
‫‪Hedging‬‬ ‫ﺘﺤﻭﻁ‪ ،‬ﺍﻟﺘﻐﻁﻴﺔ ﻓﻲ ﺍﻟﻤﻀﺎﺭﺒﺔ‬
‫‪Hereof‬‬ ‫ﻤﻥ ﻫﺫﺍ‪ ،‬ﻟﻜﺫﺍ‬
‫‪Heritage‬‬ ‫ﺍﺭﺙ‪ ،‬ﺘﺭﻜﺔ‬
‫‪Hi‬‬
‫‪Hidden reserve‬‬ ‫ﺍﺤﺘﻴﺎﻁﻲ ﺴﺭﻱ‬
‫‪Higgling‬‬ ‫ﻤﺴﺎﻭﻤﺔ ﺒﻴﻥ ﺍﻟﺒﺎﺌﻊ ﻭﺍﻟﻤﺸﺘﺭﻱ‬
‫‪Hire‬‬ ‫ﺍﺠﺭ‪ ،‬ﻴﺴﺘﺄﺠﺭ‬
‫‪Hire of money‬‬ ‫ﻓﺎﺌﺩﺓ ﺍﻷﻤﻭﺍل‬
‫‪Hire purchase agreement‬‬ ‫ﻋﻘﺩ ﺒﻴﻊ ﺒﺎﻟﺘﻘﺴﻴﻁ‬
‫‪Hire purchase credit‬‬ ‫ﺍﻋﺘﻤﺎﺩ ﺒﺎﻟﺘﻘﺴﻴﻁ‬
‫‪Histogram‬‬ ‫ﺭﺴﻡ ﺒﻴﺎﻨﻲ ﻋﻠﻰ ﺸﻜل ﺴﻠﺴﻠﺔ ﻤﻥ ﺍﻟﻤﺴﺘﻁﻴﻼﺕ‬
‫‪Historical costs‬‬ ‫ﻜﻠﻔﺔ ﺘﺎﺭﻴﺨﻴﺔ )ﻓﻌﻠﻴﺔ(‬
 Ho
Hoarding ‫ﻟﻭﺤﺔ ﺍﻋﻼﻨﺎﺕ ﻀﺨﻤﺔ‬
Hold ‫ ﻴﺅﺨﺭ‬،‫ ﻴﺤﺘﻔﻅ ﺒﻭﻗﻑ‬،‫ﻴﻤﻠﻙ‬
Hold a payment ‫ﺘﺄﺠﻴل ﺩﻓﻌﺔ‬
Hold a security ‫ﺤﺠﺯ ﺭﻫﻴﻨﺔ‬
Hold as a security ‫ﻴﺤﺠﺯ ﺒﺼﻔﺔ ﺭﻫﻥ‬
Hold over ‫ﻴﺭﺠﺊ‬
Hold up ‫ﻴﻭﻗﻑ‬
Holder ‫ ﺍﻟﺤﺎﺌﺯ‬،‫ﺍﻟﻤﺎﻟﻙ‬
Holder of an account ‫ﺼﺎﺤﺏ ﺤﺴﺎﺏ‬
Holding company ‫ﺸﺭﻜﺔ ﻤﺴﻴﻁﺭﺓ‬
Honour ‫ﺴﻤﻌﺔ ﺤﺴﻨﺔ‬
• To honour a draft ‫ﻴﻘﺒل ﻭﻴﺩﻓﻊ ﻨﺩ ﺍﻻﺴﺘﺤﻘﺎﻕ‬
Horizontal ‫ﺍﻓﻘﻲ‬
Horizontal co-ordination ‫ﺘﻨﺴﻴﻕ ﺍﻓﻘﻲ‬
Hot ‫ ﺴﺎﺨﻥ‬،‫ﺤﺎﺭ‬
Hot bill ‫ﺴﻨﺩ ﻴﺴﺘﺤﻕ ﺒﺴﺭﻋﺔ‬
Hot money ‫ﻤﺎل ﻤﻨﻘﻭل‬
Hour ‫ﺍﻟﺴﺎﻋﺔ‬
• Output per hour ‫ﺍﻟﻤﺭﺩﻭﺩ ﺒﺎﻟﺴﺎﻋﺔ‬
Hourly costs ‫ﺍﻟﻜﻠﻔﺔ ﻓﻲ ﺍﻟﺴﺎﻋﺔ ﺍﻟﻭﺍﺤﺩﺓ‬
Hourly rate ‫ﺍﻟﻤﻌﺩل ﻓﻲ ﺍﻟﺴﺎﻋﺔ ﺍﻟﻭﺍﺤﺩﺓ‬
Housing allowance ‫ﻤﺨﺼﺼﺎﺕ ﺴﻜﻥ‬
Hy
Hyperinflation ‫ﺍﻟﺘﻀﺨﻡ ﺍﻟﻤﻔﺭﻁ‬
Hypothecate (‫ﻴﺭﻫﻥ )ﻋﻘﺎﺭﺍ ﺍﻭ ﺴﻨﺩﺍﺕ‬
Hypothecated assets ‫ﻤﻭﺠﻭﺩﺍﺕ ﻤﺭﻫﻭﻨﺔ‬
Hypothecation certificate ‫ﺒﻴﺎﻥ ﺭﻫﻥ‬
Hypothesis ‫ ﺍﻓﺘﺭﺍﺽ ﻋﻠﻰ ﺴﺒﻴل ﺍﻟﺠﺩل‬،‫ﻓﺭﻀﻴﺔ‬
 ‫‪I‬‬
‫‪Id‬‬
‫‪Ideal‬‬ ‫ﻤﺜﺎﻟﻲ‪ ،‬ﺨﻴﺎﻟﻲ‬
‫‪Ideal standard cost‬‬ ‫ﺍﻟﻜﻠﻔﺔ ﺍﻟﻤﻌﻴﺎﺭﻴﺔ ﺍﻟﻤﺜﺎﻟﻴﺔ‬
‫‪Identical‬‬ ‫ﻤﺘﻁﺎﺒﻕ‪ ،‬ﻤﻤﺎﺜل‬
‫‪Identify‬‬ ‫ﻴﻌﻴﻥ ﺍﻟﻬﻭﻴﺔ ﺍﻭ ﺍﻟﺸﺨﺼﻴﺔ‬
‫‪Identity‬‬ ‫ﻫﻭﻴﺔ‪ ،‬ﺘﻁﺎﺒﻕ‪ ،‬ﺘﻤﺎﺜل‬
‫‪Idle‬‬ ‫ﻋﺎﻁل‪ ،‬ﺒﻁﺎل‪ ،‬ﺘﺎﻓﻪ‬
‫‪Idle capcity‬‬ ‫ﻁﺎﻗﺔ ﻏﻴﺭ ﻤﺴﺘﻐﻠﺔ‬
‫‪Idle capacity cost‬‬ ‫ﻜﻠﻔﺔ ﺍﻟﻁﺎﻗﺔ ﻏﻴﺭ ﺍﻟﻤﺴﺘﻐﻠﺔ‬
‫‪Idle capital‬‬ ‫ﺍﻟﺭﺃﺴﻤﺎل ﺍﻟﻌﺎﻁل‬
‫‪Idle time‬‬ ‫ﺍﻟﻭﻗﺕ ﺍﻟﻀﺎﺌﻊ‬
‫‪Il‬‬
‫‪Illegal‬‬ ‫ﻏﻴﺭ ﻗﺎﻨﻭﻨﻲ‪ ،‬ﻏﻴﺭ ﺸﺭﻋﻲ‬
‫‪Illegal profits‬‬ ‫ﺃﺭﺒﺎﺡ ﻏﻴﺭ ﻤﺸﺭﻭﻋﺔ‬
‫‪Illicit‬‬ ‫ﻤﺤﻅﻭﺭ‪ ،‬ﻏﻴﺭ ﻤﺸﺭﻭﻉ‪ ،‬ﻤﺤﺭﻡ‬
‫‪Illicit gains‬‬ ‫ﻜﺴﺏ ﻏﻴﺭ ﻤﺸﺭﻭﻉ‬
‫‪Illiquidity‬‬ ‫ﻓﻘﺩﺍﻥ ﺍﻟﺴﻴﻭﻟﺔ ﺍﻟﻨﻘﺩﻴﺔ‬
‫‪Im‬‬
‫‪Imaginary number‬‬ ‫ﻋﺩﺩ ﻭﻫﻤﻲ‬
‫‪Imbalance‬‬ ‫ﺍﺨﺘﻼل ﺘﻭﺍﺯﻥ‪ ،‬ﻏﻴﺭ ﻤﺘﻭﺍﺯﻥ‬
‫‪Immediate‬‬ ‫ﻓﻭﺭﻱ‪ ،‬ﻋﺎﺠل‬
‫‪Immediate delivery‬‬ ‫ﺘﺴﻠﻴﻡ ﻓﻭﺭﻱ‬
‫‪Immediate superior‬‬ ‫ﺍﻟﺭﺌﻴﺱ ﺍﻟﻤﺒﺎﺸﺭ‬
‫‪Immobilize‬‬ ‫ﻴﺠﻤﺩ‪ ،‬ﻴﺸل‬
‫‪Immovable‬‬ ‫ﻏﻴﺭ ﻤﻨﻘﻭل )ﺃﻤﻭﺍل(‬
‫‪Immunity‬‬ ‫ﺍﻋﻔﺎﺀ‪ ،‬ﺍﺴﺘﺜﻨﺎﺀ‬
‫‪Impair‬‬ ‫ﻴﻀﻌﻑ‪ ،‬ﻴﻔﺴﺩ‪ ،‬ﻴﺘﻠﻑ‬
‫‪Impairment of capital‬‬ ‫ﺘﺩﻫﻭﺭ ﺍﻟﺭﺃﺴﻤﺎل‬
‫‪Impersonal account‬‬ ‫ﺤﺴﺎﺏ ﻏﻴﺭ ﺸﺨﺼﻲ‬
‫‪Implied contract‬‬ ‫ﻋﻘﺩ ﻀﻤﻨﻲ‬
‫‪Implied trust‬‬ ‫ﺸﺭﻜﺔ ﻀﻤﻨﻴﺔ‬
‫‪Imply‬‬ ‫ﻴﺘﻀﻤﻥ‪ ،‬ﻴﺩل ﻀﻤﻨﺎ ﻋﻠﻰ‬
‫‪Import‬‬ ‫ﺍﺴﺘﻴﺭﺍﺩ‪ ،‬ﻴﺴﺘﻭﺭﺩ‬
‫‪Import credit‬‬ ‫ﺍﻋﺘﻤﺎﺩ ﻟﻼﺴﺘﻴﺭﺍﺩ‬
‫‪Import licence‬‬ ‫ﺍﺠﺎﺯﺓ ﺍﺴﺘﻴﺭﺍﺩ‬
‫‪Import quota‬‬ ‫ﺤﺼﺔ ﺍﻻﺴﺘﻴﺭﺍﺩ‬
‫‪Import surplus‬‬ ‫ﻓﺎﺌﺽ ﺍﻟﻤﻭﺍﺩ ﺍﻟﻤﺴﺘﻭﺭﺩﺓ‬
‫‪Impose‬‬ ‫ﻴﻔﺭﺽ‬
‫‪Impose fines‬‬ ‫ﻴﻔﺭﺽ ﻏﺭﺍﻤﺎﺕ‬
‫‪Impost‬‬ ‫ﺍﻟﺭﺴﻭﻡ ﺍﻟﻤﻔﺭﻭﻀﺔ ﻋﻠﻰ ﺍﻻﺴﺘﻴﺭﺍﺩ‪ ،‬ﻀﺭﻴﺒﺔ‬
‫‪Impound‬‬ ‫ﻴﺼﺎﺩﺭ‪ ،‬ﻴﺤﺠﺯ‬
‫‪Imprest‬‬ ‫ﺴﻠﻔﺔ‪ ،‬ﻗﺭﺽ‬
‫‪Imprest cash‬‬ ‫ﺍﻟﺴﻠﻔﺔ ﺍﻟﻤﺴﺘﺩﻴﻤﺔ )ﺼﻨﺩﻭﻕ ﻨﺜﺭﻴﺔ(‬
‫‪Imprest system‬‬ ‫ﻨﻅﺎﻡ ﺍﻟﺴﻠﻔﺔ ﺍﻟﻤﺴﺘﺩﻴﻤﺔ‬
‫‪Improvement‬‬ ‫ﺍﺼﻼﺡ‪ ،‬ﺘﺤﺴﻴﻥ‬
‫‪Impute‬‬ ‫ﻴﻨﺴﺏ ﺍﻟﻰ‪ ،‬ﻴﻠﺼﻕ ﺒﻪ ﺍﻟﺘﻬﻤﺔ‬
‫‪Imputed cost‬‬ ‫ﺍﻟﻜﻠﻔﺔ ﺍﻟﺒﺩﻴﻠﺔ‬
‫‪Imputed interest‬‬ ‫ﺍﻴﺭﺍﺩ ﺍﻟﺭﺃﺴﻤﺎل‬
‫‪In‬‬
‫‪In‬‬ ‫ﻓﻲ‬
‫‪• In detail‬‬ ‫ﺒﺎﻟﺘﻔﺼﻴل‬
‫‪• In kind‬‬ ‫ﻋﻴﻨ ﹰﺎ‬
‫‪• In lieu‬‬ ‫ﺒﺩﻴل‬
‫‪• In short‬‬ ‫ﺒﺎﻟﻤﺨﺘﺼﺭ‬
‫‪Inaccuracy‬‬ ‫ﻋﺩﻡ ﺩﻗﺔ‬
‫‪Inactive account‬‬ ‫ﺤﺴﺎﺏ ﻏﻴﺭ ﻤﺘﺤﺭﻙ‬
‫‪Inadequacy‬‬ ‫ﻋﺩﻡ ﻜﻔﺎﻴﺔ‪ ،‬ﻏﻴﺭ ﻤﻼﺌﻡ‪ ،‬ﻏﻴﺭ ﻭﺍﻑ‬
‫‪Inadmitted asset‬‬ ‫ﻤﻭﺠﻭﺩﺍﺕ ﻻ ﺘﺩﺨل ﻀﻤﻥ ﺍﻟﺘﺼﻔﻴﺔ‬
‫‪Inalienable‬‬ ‫ﻋﺩﻡ ﺘﺤﻭﻴل ﺍﻟﻤﻠﻜﻴﺔ‪ ،‬ﻏﻴﺭ ﻗﺎﺒل ﻟﻠﺘﺤﻭﻴل‬
‫‪Inapplicable‬‬ ‫ﻋﺩﻡ ﻤﻁﺎﺒﻘﺔ‪ ،‬ﻏﻴﺭ ﻤﻼﺌﻡ‬
‫‪Incapacity‬‬ ‫ﻋﺩﻡ ﻤﻘﺩﺭﺓ‬
‫‪Incentive‬‬ ‫ﺤﺎﻓﺯ‪ ،‬ﺩﺍﻓﻊ‬
‫‪Incident‬‬ ‫ﻁﺎﺭﺉ‪ ،‬ﺤﺎﺩﺙ‬
‫‪Incidental‬‬ ‫ﻋﺭﻀﻲ‪ ،‬ﺘﺼﺎﺩﻓﻲ‪ ،‬ﻁﺎﺭﺉ‬
‫‪Including‬‬ ‫ﺒﻤﺎ ﻓﻴﻪ‪ ،‬ﻀﻤﻨﺎ‬
‫‪Inclusion‬‬ ‫ﺍﺩﺭﺍﺝ‪ ،‬ﺘﻀﻤﻴﻥ‬
‫‪Inclusive‬‬ ‫ﻤﺸﺘﻤل ﻋﻠﻰ‬
‫‪Inclusive acceptance‬‬ ‫ﻗﺒﻭل ﻀﻤﻨﻲ‬
‫‪Income‬‬ ‫ﺩﺨل‪ ،‬ﺍﻴﺭﺍﺩ‬
‫‪• Additional income‬‬ ‫ﺩﺨل ﺍﻀﺎﻓﻲ‬
 • Annual income ‫ﺩﺨل ﺴﻨﻭﻱ‬
• Disposable income ‫ﺩﺨل ﺠﺎﻫﺯ‬
• Minimum income ‫ﺍﻟﺤﺩ ﺍﻻﺩﻨﻰ ﻟﻠﺩﺨل‬
• Real income ‫ﺍﻟﺩﺨل ﺍﻟﻔﻌﻠﻲ‬
Income account ‫ﺤﺴﺎﺏ ﺍﻻﻴﺭﺍﺩﺍﺕ‬
Income ad expenditure ‫ﺤﺴﺎﺏ ﺍﻻﻴﺭﺍﺩﺍﺕ ﻭﺍﻟﻤﺼﺭﻭﻓﺎﺕ‬
account
Income bond ‫ﺴﻨﺩ ﺍﻴﺭﺍﺩ‬
Income deduction ‫ﺤﺴﻭﻤﺎﺕ ﺍﻟﺩﺨل‬
Income earned ‫ﺍﻟﺩﺨل ﺍﻟﻤﺤﻘﻕ‬
Income realization ‫ﺘﺤﻘﻴﻕ ﺍﻟﺩﺨل‬
Income statement ‫ﺒﻴﺎﻥ ﺍﻻﺭﺒﺎﺡ‬
Income tax ‫ﻀﺭﻴﺒﺔ ﺍﻟﺩﺨل‬
Income tax return ‫ﺒﻴﺎﻥ ﻀﺭﻴﺒﺔ ﺍﻟﺩﺨل‬
Incomings ‫ﺍﻴﺭﺍﺩﺍﺕ‬
Incomputable ‫ﻏﻴﺭ ﻗﺎﺒل ﻟﻠﺘﻘﺩﻴﺭ‬
Inconsumable ‫ﻏﻴﺭ ﻗﺎﺒل ﻟﻼﺴﺘﻬﻼﻙ‬
Inconvertible ‫ﻏﻴﺭ ﻗﺎﺒل ﻟﻠﺘﺤﻭﻴل‬
Incorporate ‫ﻴﺩﻤﺞ ﺸﺭﻜﺔ ﺒﺸﺭﻜﺔ‬
Incorporated company ‫ﺸﺭﻜﺔ ﻤﺅﺴﺴﺔ‬
Incorporation ‫ﺘﺄﺴﻴﺱ ﺸﺭﻜﺔ‬
Increase of capital ‫ﺯﻴﺎﺩﺓ ﺍﻟﺭﺃﺴﻤﺎل‬
Increase of price ‫ﺯﻴﺎﺩﺓ ﺍﻟﺴﻌﺭ‬
Increase of value ‫ﺯﻴﺎﺩﺓ ﺍﻟﻘﻴﻤﺔ‬
Increment (‫ ﺯﻴﺎﺩﺓ )ﻓﻲ ﺍﻟﻘﻴﻤﺔ ﺍﻭ ﺍﻟﻤﻘﺩﺍﺭ‬،‫ﻋﻼﻭﺓ‬
Incremental cost ‫ﺍﻟﻜﻠﻔﺔ ﺍﻟﻤﺘﻐﻴﺭﺓ‬
Incur ‫ﻴﺘﻜﺒﺩ‬
Indebted (‫ﻤﺩﻴﻥ )ﻤﺠﺎل ﺍﻭ ﻓﻀل‬
Indebtedness ‫ﻤﺩﻴﻭﻨﻴﺔ‬
Indefinite ‫ ﻏﻴﺭ ﺩﻗﻴﻕ‬،‫ﻏﻴﺭ ﻤﻌﻴﻥ‬
Indemnification ‫ﺘﻌﻭﻴﺽ‬
Indemnify (‫ ﻴﺅﻤﻥ )ﻀﺩ ﺨﻁﺭ ﺍﻭ ﺨﺴﺎﺭﺓ‬،‫ﻴﻌﻭﺽ‬
Indemnity ‫ﺘﻌﻭﻴﺽ ﺍﻟﺨﺴﺎﺭﺓ‬
• Cash indemnity ‫ﺘﻌﻭﻴﺽ ﻨﻘﺩﻱ‬
Indemnity bond ‫ﺴﻨﺩ ﺘﻌﻭﻴﺽ‬
Indent ‫ﻁﻠﺏ ﺸﺭﺍﺀ‬
Indenture ‫ ﺍﺘﻔﺎﻕ‬،‫ﻋﻘﺩ‬
‫‪Independence‬‬ ‫ﺍﺴﺘﻘﻼل‪ ،‬ﺤﺭﻴﺔ‬
‫‪Index‬‬ ‫ﻓﻬﺭﺱ‪ ،‬ﻴﻔﻬﺭﺱ‬
‫‪Index numbers‬‬ ‫ﺍﺭﻗﺎﻡ ﻗﻴﺎﺴﻴﺔ‬
‫‪Indexing‬‬ ‫ﺍﻟﺘﺼﻨﻴﻑ ﺒﺎﻻﺭﻗﺎﻡ‬
‫‪Indices‬‬ ‫ﺃﺴﺱ‬
‫‪• Price indices‬‬ ‫ﺍﻻﺭﻗﺎﻡ ﺍﻟﻘﻴﺎﺴﻴﺔ ﻟﻼﺴﻌﺎﺭ‬
‫‪Indicate‬‬ ‫ﻴﺸﻴﺭ ﺍﻟﻰ‬
‫‪indicator‬‬ ‫ﻤﺅﺸﺭ‬
‫‪Indictable‬‬ ‫ﻤﻌﺭﺽ ﻟﻼﺘﻬﺎﻡ‬
‫‪Indirect‬‬ ‫ﻏﻴﺭ ﻤﺒﺎﺸﺭ‬
‫‪Indirect cost‬‬ ‫ﺍﻟﻜﻠﻔﺔ ﻏﻴﺭ ﺍﻟﻤﺒﺎﺸﺭﺓ‬
‫‪Indirect expenses‬‬ ‫ﺍﻟﻤﺼﺎﺭﻴﻑ ﻏﻴﺭ ﺍﻟﻤﺒﺎﺸﺭﺓ‬
‫‪Indirect labour cost‬‬ ‫ﻜﻠﻔﺔ ﺍﺠﻭﺭ ﻋﻤﺎل ﻏﻴﺭ ﻤﺒﺎﺸﺭﺓ‬
‫‪Indirect liability‬‬ ‫ﺍﻟﺘﺯﺍﻡ ﻏﻴﺭ ﻤﺒﺎﺸﺭ‬
‫‪Indirect material‬‬ ‫ﺍﻟﻤﻭﺍﺩ ﻏﻴﺭ ﺍﻟﻤﺒﺎﺸﺭﺓ‬
‫‪Indirect wages‬‬ ‫ﺍﺠﻭﺭ ﻋﻤﺎل ﻏﻴﺭ ﻤﺒﺎﺸﺭﺓ‬
‫‪Individual‬‬ ‫ﺸﺨﺹ ﺒﺤﺩ ﺫﺍﺘﻪ‪ ،‬ﻭﺤﺩﺓ‬
‫‪Indorser‬‬ ‫ﻤﻅﻬ‪‬ﺭ‪ ،‬ﻤﺠﻴ‪‬ﺭ‬
‫‪Industrial‬‬ ‫ﺼﻨﺎﻋﻲ‬
‫‪Industrial bank‬‬ ‫ﻤﺼﺭﻑ ﺼﻨﺎﻋﻲ‬
‫‪Industrial shares‬‬ ‫ﺃﺴﻬﻡ ﺼﻨﺎﻋﻴﺔ‬
‫‪Industrialization‬‬ ‫ﺘﺼﻨﻴﻊ‬
‫‪Industry‬‬ ‫ﺼﻨﺎﻋﺔ‬
‫‪Infant‬‬ ‫ﻁﻔل‪ ،‬ﺍﻟﻘﺎﺼﺭ‬
‫‪Inflate‬‬ ‫ﻴﻀﺨﻡ‬
‫‪Inflated price‬‬ ‫ﺍﻟﺴﻌﺭ ﺍﻟﻤﺘﻀﺨﻡ‬
‫‪Inflation‬‬ ‫ﺍﻟﺘﻀﺨﻡ‬
‫‪Inflow‬‬ ‫ﺘﺩﻓﻕ‬
‫‪Influence‬‬ ‫ﺘﺄﺜﻴﺭ‪ ،‬ﻨﻔﻭﺫ‪ ،‬ﺴﻁﻭﺓ‬
‫‪Influx‬‬ ‫ﺘﺩﻓﻕ ﺍﻷﻤﻭﺍل‬
‫‪Inform‬‬ ‫ﻴﺨﺒﺭ‪ ،‬ﻴﻌﻠﻡ‬
‫‪Informal‬‬ ‫ﻏﻴﺭ ﺴﻤﻲ‪ ،‬ﻋﺎﻤﻲ‬
‫‪Information‬‬ ‫ﻤﻌﻠﻭﻤﺎﺕ‪ ،‬ﺍﻋﻼﻡ‬
‫‪Infringe‬‬ ‫ﻴﺨﺎﻟﻑ‪ ،‬ﺍﻨﺘﻬﺎﻙ‬
‫‪Ingot‬‬ ‫ﺴﺒﻴﻜﺔ ﺍﻭ ﻗﺎﻟﺏ )ﻟﺼﺏ ﺍﻟﻤﻌﺎﺩﻥ(‬
‫‪Ingrossing‬‬ ‫ﺍﺴﺘﻨﺴﺎﺥ ﻭﺜﺎﺌﻕ‬
‫‪Inherit‬‬ ‫ﻴﺭﺙ‬
‫‪Inheritance‬‬ ‫ﺍﺭﺙ‪ ،‬ﻭﺭﺍﺜﺔ‪ ،‬ﻤﻴﺭﺍﺙ‬
‫‪Inheritance tax‬‬ ‫ﻀﺭﻴﺒﺔ ﺍﻟﺘﺭﻜﺎﺕ‬
‫‪Initial‬‬ ‫ﺍﻭﻟﻰ‪ ،‬ﺍﻟﺘﻭﻗﻴﻊ ﺒﺎﻷﺤﺭﻑ ﺍﻷﻭﻟﻰ‪ ،‬ﺍﺒﺘﺩﺍﺌﻲ‬
‫‪Initial capital‬‬ ‫ﺭﺍﺴﻤﺎل ﺍﻟﺘﺄﺴﻴﺱ‬
‫‪Initial investment‬‬ ‫ﻨﻔﻘﺎﺕ ﺍﻟﺘﺄﺴﻴﺱ ﺍﻷﻭل‬
‫‪Initiate‬‬ ‫ﻴﺒﺎﺩﺭ‬
‫‪Initiative‬‬ ‫ﻤﺒﺎﺩﺭﺓ‪ ،‬ﺭﻭﺡ ﺍﻹﺒﺩﺍﻉ‬
‫‪Inland revenue‬‬ ‫ﺩﺍﺌﺭﺓ ﺍﻟﻀﺭﺍﺌﺏ‬
‫‪Input‬‬ ‫ﻭﺴﺎﺌل ﺍﻻﻨﺘﺎﺝ‪ ،‬ﻤﺎ ﻴﺩﺨل ﻓﻲ ﺍﻻﻨﺘﺎﺝ ﻤﻥ ﺍﻟﻤﻭﺍﺩ‬
‫ﺍﻻﻭﻟﻴﺔ‬
‫‪Inscribe‬‬ ‫ﻴﺴﺠل‪ ،‬ﻴﻜﺘﺏ ﺼﻴﻐﺔ ﺍﻹﻫﺩﺍﺀ‬
‫‪Inscribed stock‬‬ ‫ﺃﺴﻬﻡ ﻤﺴﺠﻠﺔ‬
‫‪Insert‬‬ ‫ﻴﻭﻟﺞ‪ ،‬ﻴﺩﺨل‬
‫‪Insignificant‬‬ ‫ﻀﺌﻴل‪ ،‬ﺘﺎﻓﻪ‬
‫‪Insolvable‬‬ ‫ﻋﺎﺠﺯ ﻤﺎﻟﻴﺎ‪ ،‬ﻤﺴﺘﻌﺼﻰ ﻋﻠﻰ ﺍﻟﺤل‬
‫‪Insolvency‬‬ ‫ﻋﺠﺯ ﻤﺎﻟﻲ‪ ،‬ﺇﻓﻼﺱ‬
‫‪Insolvent‬‬ ‫ﻤﻔﻠﺱ‪ ،‬ﻋﺎﺠﺯ ﻋﻥ ﺍﻟﺩﻓﻊ‬
‫‪Inspect‬‬ ‫ﻴﻔﺤﺹ‪ ،‬ﻴﻔﺘﺵ‬
‫‪Inspection certificate‬‬ ‫ﺸﻬﺎﺩﺓ ﻓﺤﺹ‬
‫‪Instability‬‬ ‫ﻋﺩﻡ ﺍﻟﺜﺒﺎﺕ‬
‫‪Instalment‬‬ ‫ﺩﻓﻌﺔ‪ ،‬ﻨﻅﺎﻡ ﺍﻟﺩﻓﻊ ﺒﺎﻟﺘﻘﺴﻴﻁ‬
‫‪Instalment buying‬‬ ‫ﺸﺭﺍﺀ ﺒﺎﻟﺘﻘﺴﻴﻁ‬
‫‪Instalment sale‬‬ ‫ﺒﻴﻊ ﺒﺎﻟﺘﻘﺴﻴﻁ‬
‫‪Institution‬‬ ‫ﻤﺅﺴﺴﺔ‪ ،‬ﻤﻌﻬﺩ‬
‫‪• Credit institution‬‬ ‫ﻤﺅﺴﺴﺔ ﺘﺴﻠﻴﻑ‬
‫‪• Investment‬‬ ‫ﻤﺅﺴﺴﺔ ﺍﺴﺘﺜﻤﺎﺭ‬
‫‪institution‬‬
‫‪Instruct‬‬ ‫ﻴﻌﻠﻡ‪ ،‬ﻴﺭﺸﺩ‪ ،‬ﻴﻌﻁﻰ ﺘﻌﻠﻴﻤﺎﺕ‬
‫‪Instrument‬‬ ‫ﻭﺴﻴﻠﺔ‪ ،‬ﺁﻟﺔ‪ ،‬ﺃﺩﺍﺓ‬
‫‪Instrument of credit‬‬ ‫ﻭﺴﻴﻠﺔ ﺍﻋﺘﻤﺎﺩ‬
‫‪Instrument of transfer‬‬ ‫ﻤﺴﺘﻨﺩ ﺘﺤﻭﻴل‬
‫‪Insufficient funds‬‬ ‫ﺭﺼﻴﺩ ﻏﻴﺭ ﻜﺎﻑ‬
‫‪Insurable‬‬ ‫ﻗﺎﺒل ﻟﻠﺘﺄﻤﻴﻥ‬
‫‪Insurable interest‬‬ ‫ﻓﺎﺌﺩﺓ ﻗﺎﺒﻠﺔ ﻟﻠﻀﻤﺎﻥ‪ ،‬ﻤﺼﻠﺤﺔ ﺸﺨﺹ ﺒﻤﻠﻜﻴﺔ ﺁﺨﺭ‬
‫‪Insurable value‬‬ ‫ﺍﻟﻘﻴﻤﺔ ﺍﻟﻤﺅﻤﻨﺔ‬
‫‪Insurance‬‬ ‫ﺘﺄﻤﻴﻥ )ﻋﻠﻰ ﺸﻲﺀ(‬
‫‪Insurance certificate‬‬ ‫ﺸﻬﺎﺩﺓ ﺘﺄﻤﻴﻥ‬
Insurance charges ‫ﻤﺼﺎﺭﻴﻑ ﺍﻟﺘﺄﻤﻴﻥ‬
Insurance coverage ‫ﺍﻟﺘﻐﻁﻴﺔ ﻟﻠﺘﺄﻤﻴﻥ‬
Insurance fee ‫ﺭﺴﻡ ﺍﻟﺘﺄﻤﻴﻥ‬
Insurance fund ‫ﺼﻨﺩﻭﻕ ﺍﻟﺘﺎﻤﻴﻥ‬
Insurance policy ‫ﻭﺜﻴﻘﺔ ﺘﺄﻤﻴﻥ‬
Insurance premium ‫ﻗﺴﻁ ﺍﻟﺘﺄﻤﻴﻥ‬
Insurance register ‫ﺴﺠل ﺍﻟﺘﺄﻤﻴﻥ‬
Insurance reserve ‫ﺍﺤﺘﻴﺎﻁﻲ ﺍﻟﺘﺄﻤﻴﻥ‬
Insure ‫ ﻴﻀﻤﻥ‬،‫ﻴﺅﻤﻥ ﻋﻠﻰ‬
Insured ‫ﺍﻟﻤﺅﻤﻥ ﻋﻠﻴﻪ‬
Insure ‫ﺍﻟﻤﺅﻤﻥ ﻟﻪ‬
Insurer ‫ ﻤﻥ ﻴﺅﻤﻥ ﺸﺨﺼﺎ ﺁﺨﺭ ﻀﺩ ﺨﻁﺭ ﻤﺎ‬،‫ﺍﻟﻤﺅﻤﻥ‬
Intangible ‫ ﻏﻴﺭ ﻤﻠﻤﻭﺱ‬،‫ﻏﻴﺭ ﻤﺎﺩﻱ‬
Intangible asset ‫ ﺍﻻﺼﻭل ﻏﻴﺭ ﺍﻟﻤﻨﻅﻭﺭﺓ‬،‫ﺍﺼل ﻤﻌﻨﻭﻱ‬
Intangible value ‫ﺍﻟﻘﻴﻤﺔ ﺍﻟﻤﻌﻨﻭﻴﺔ‬
Integer ‫ ﻋﺩﺩ ﺼﺤﻴﺢ‬،‫ﻜﺎﻤل‬
Integral ‫ ﻤﺘﻤﻡ‬،‫ﻤﻜﻤل‬
Integrate ‫ ﻴﺩﻤﺞ‬،‫ ﻴﻭﺤﺩ‬،‫ ﻴﺘﻤﻡ‬،‫ﻴﻜﺎﻤل‬
Integrated account ‫ﺤﺴﺎﺒﺎﺕ ﻤﻭﺤﺩﺓ‬
Integration ‫ ﺩﻤﺞ ﺃﻓﺭﺍﺩ‬،‫ﺘﻭﺤﻴﺩ‬
Integrity ‫ ﺃﻤﺎﻨﺔ‬،‫ﺍﺴﺘﻘﺎﻤﺔ ﻓﻲ ﺍﻟﻌﻤل‬
Inter bank agreement ‫ﺍﺘﻔﺎﻗﻴﺔ ﻤﺼﺎﺭﻑ‬
Inter-bank transfers ‫ﺘﺤﻭﻴﻼﺕ ﺒﻴﻥ ﺍﻟﻤﺼﺎﺭﻑ‬
Interchange ‫ ﺘﺒﺎﺩل‬،‫ﺍﺴﺘﺒﺩﺍل‬
Interchangeable (‫ﻗﺎﺒل ﻟﻼﺴﺘﺒﺩﺍل )ﻟﻠﺘﺒﺎﺩل‬
Interchangeable parts ‫ﺍﻻﺠﺯﺍﺀ ﺍﻟﺒﺩﻴﻠﺔ‬
Inter-company ‫ﺒﻴﻥ ﺸﺭﻜﺔ ﻭﺸﺭﻜﺔ‬
Inter-company ‫ﺤﺫﻑ ﺒﻴﻥ ﺍﻟﺸﺭﻜﺎﺕ‬
elimination
Inter-company profit ‫ﺭﺒﺢ ﺒﻴﻥ ﻻﺸﺭﻜﺎﺕ‬
Inter-company transaction ‫ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﺘﺠﺎﺭﻴﺔ ﺒﻴﻥ ﺍﻟﺸﺭﻜﺎﺕ‬
Inter fund transfer ‫ﺘﺤﻭﻴل ﺒﻴﻥ ﺍﻟﺼﻨﺎﺩﻴﻕ‬
Interest ‫ ﺭﺒﺎ‬،‫ﻓﺎﺌﺩﺓ‬
• Accrued interest ‫ﻓﺎﺌﺩﺓ ﻤﺴﺘﺤﻘﺔ‬
• Annual interest ‫ﻓﺎﺌﺩﺓ ﺴﻨﻭﻴﺔ‬
• Compound interest ‫ﻓﺎﺌﺩﺓ ﻤﺭﻜﺒﺔ‬
• Debit interest ‫ﻓﻭﺍﺌﺩ ﻤﺩﻴﻨﺔ‬
 • Default interest ‫ﻓﻭﺍﺌﺩ ﺍﻟﺘﺄﺨﻴﺭ ﺒﺎﻟﺩﻓﻊ‬
• Deferred interest ‫ﻓﺎﺌﺩﺓ ﻤﺅﺠﻠﺔ‬
• Interim interest ‫ﻓﺎﺌﺩﺓ ﺍﻀﺎﻓﻴﺔ‬
• Nominal interest ‫ﻓﺎﺌﺩﺓ ﺍﺴﻤﻴﺔ‬
• Outstanding ‫ﻓﺎﺌﺩﺓ ﻤﺴﺘﺤﻘﺔ‬
interest
• Simple interest ‫ﻓﺎﺌﺩﺓ ﺒﺴﻴﻁﺔ‬
• Usurious interest ‫ﻓﺎﺌﺩﺓ ﻓﺎﺤﺸﺔ‬
Interest account ‫ﺤﺴﺎﺏ ﺍﻟﻔﺎﺌﺩﺓ‬
Interest on deposit ‫ﻓﺎﺌﺩﺓ ﺍﻻﻴﺩﺍﻋﺎﺕ‬
Interest due ‫ﺍﻟﻔﺎﺌﺩﺓ ﺍﻟﻤﺴﺘﺤﻘﺔ‬
Interest in arrears ‫ﺍﻟﻔﺎﺌﺩﺓ ﺍﻟﻤﺘﺄﺨﺭﺓ‬
Interest income ‫ﺍﻴﺭﺍﺩﺍﺕ ﻓﻭﺍﺌﺩ‬
Interest on capital ‫ﻓﺎﺌﺩﺓ ﺍﻟﺭﺃﺴﻤﺎل‬
Interest rate ‫ﻤﻌﺩل ﺍﻟﻔﺎﺌﺩﺓ‬
Interest spread ‫ﺘﻭﺯﻴﻊ ﺍﻟﻔﺎﺌﺩﺓ‬
Interest table ‫ﺠﺩﻭل ﺍﻟﻔﺎﺌﺩﺓ‬
Interference ‫ﺘﺩﺍﺨل‬
Interim ‫ ﻓﺎﺼل‬،‫ﻤﺭﺤﻠﻲ‬
Interim audit ‫ﺘﺩﻗﻴﻕ ﻤﺭﺤﻠﻲ‬
Interim closing ‫ﺍﻗﻔﺎل ﻤﺭﺤﻠﻲ‬
Interim dividend ‫ﺍﺭﺒﺎﺡ ﺍﻻﺴﻬﻡ ﺍﻟﻤﺭﺤﻠﻴﺔ‬
Interim report ‫ﺘﻘﺭﻴﺭ ﻤﺭﺤﻠﻲ‬
Interim statement ‫ﺒﻴﺎﻥ ﻤﺭﺤﻠﻲ‬
Internal auditing ‫ﺍﻟﺘﺩﻗﻴﻕ ﺍﻟﺩﺍﺨﻠﻲ‬
Internal auditor ‫ﻤﺩﻗﻕ ﺩﺍﺨﻠﻲ‬
Internal check ‫ﺍﻟﻀﺒﻁ ﺍﻟﺩﺍﺨﻠﻲ‬
Internal control ‫ﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ‬
Internal revenue ‫ﻭﺍﺭﺩﺍﺕ ﺍﻟﻀﺭﺍﺌﺏ‬
Internal transaction ‫ﻗﻴﺩ )ﻤﺤﺎﺴﺒﻲ( ﺩﺍﺨﻠﻲ‬
Interpolation ‫ﺘﻘﺩﻴﺭ ﻗﻴﻡ ﻤﺸﺘﺭﻜﺔ ﺒﺎﻻﺴﺘﻴﻔﺎﺀ‬
Interpret ‫ ﻴﺘﺭﺠﻡ‬،‫ﻴﻔﺴﺭ‬
Interpretation ‫ ﺘﺭﺠﻤﺔ‬،‫ﺘﻔﺴﻴﺭ‬
Interval ‫ ﻓﺎﺼل‬،‫ﻓﺘﺭﺓ ﻓﺎﺼﻠﺔ‬
Inter-vivostrust ‫ﻭﺼﻴﺔ ﻤﻭﻀﻭﻋﺔ ﺒﻴﻥ ﺍﺸﺨﺎﺹ ﺃﺤﻴﺎﺀ‬
Intestate ‫ ﻟﻴﺱ ﻟﻪ ﻭﺼﻴﺔ‬،‫ﻏﻴﺭ ﻤﻭﺼﻲ‬
Intimation ‫ ﻴﺼﺭﺡ‬،‫ﺍﺨﻁﺎﺭ ﺍﻭ ﺘﻨﺒﻴﻪ‬
Invalid
Invalidate
Invalidate a will
Inventory ‫ﻗﺎﺌﻤﺔ ﺍﻟﺠﺭﺩ )ﻓﻲ ﺍﻟﻤﺨﺯﻥ ﻓﻲ ﺍﻟﻁﺭﻴﻕ ﺍﻭ ﻟﺩﻯ‬
• Partial inventory
• Perpetual inventory
Inventory book
Inventory certificate
Inventory control
Inventory differences
Inventory location
Inventory pricing
Inventory profit
Inventory records
Inventory reserve
Inventory sheets
Inventory tags
Inventory turnover
Inventory valuation
Inventory variation
Inventory with valuation
Invest
Invested capital
Investigate
Investigation
Investment
• Fixed investment
• Short term
investment
Investment account
Investment adviser
Investment bank
Investment companies
Investment expenditure
Investment in default
Investment in gilt-edged
‫ ﻻ ﺃﺴﺎﺱ ﻟﻪ ﻤﻥ ﺍﻟﺼﺤﺔ‬،‫ ﻻﻍ‬،‫ﺒﺎﻁل‬
‫ ﻴﺒﻁل‬،‫ﻴﻀﻌﻑ‬
‫ﻴﺒﻁل ﻭﺼﻴﺔ‬
(‫ﺍﻟﻐﻴﺭ‬
‫ﺠﺭﺩ ﺠﺯﺌﻲ‬
‫ﺠﺭﺩ ﻤﺴﺘﻤﺭ‬
‫ﺩﻓﺘﺭ ﺠﺭﺩ‬
‫ﺸﻬﺎﺩﺓ ﺠﺭﺩ‬
‫ﺭﻗﺎﺒﺔ ﺠﺭﺩ ﺍﻟﺒﻀﺎﺌﻊ‬
‫ﻓﺭﻭﻗﺎﺕ ﺍﻟﺠﺭﺩ‬
‫ﻤﻭﻗﻊ ﺒﻀﺎﻋﺔ ﺍﻟﺠﺭﺩ‬
‫ﺘﺴﻌﻴﺭ ﺍﻟﺒﻀﺎﻋﺔ ﺍﻟﻤﺨﺯﻭﻨﺔ‬
‫ﺍﺭﺒﺎﺡ ﺍﻟﻤﺨﺯﻭﻥ‬
‫ﺴﺠﻼﺕ ﺍﻟﺠﺭﺩ‬
‫ﺍﺤﺘﻴﺎﻁﻲ ﺘﻘﺩﻴﺭ ﻗﻴﻤﺔ ﺍﻟﻤﺨﺯﻭﻥ‬
‫ﻜﺸﻭﻑ ﺍﻟﺠﺭﺩ‬
‫ﺒﻁﺎﻗﺎﺕ ﺍﻟﺠﺭﺩ‬
‫ﺩﻭﺭﺓ ﺍﻟﺒﻀﺎﻋﺔ‬
‫ﺘﻘﻴﻴﻡ ﺍﻟﺒﻀﺎﻋﺔ‬
‫ﺍﺨﺘﻼﻑ ﻓﻲ ﻗﻴﻡ ﺍﻟﺒﻀﺎﻋﺔ‬
‫ﺠﺭﺩ ﻤﻊ ﺘﻘﻴﻴﻡ‬
‫ﻴﺴﺘﺜﻤﺭ‬
‫ﺍﻟﺭﺃﺴﻤﺎل ﺍﻟﻤﺴﺘﺜﻤﺭ‬
‫ ﻴﺤﻘﻕ ﻓﻲ‬،‫ ﻴﺒﺤﺙ‬،‫ﻴﺘﺤﺭﻱ‬
‫ ﻓﺤﺹ‬،‫ﺍﻟﺘﺤﺭﻱ‬
‫ﺍﻻﺴﺘﺜﻤﺎﺭ‬
‫ﺍﺴﺘﺜﻤﺎﺭﺍﺕ ﺜﺎﺒﺘﺔ‬
‫ﺍﺴﺘﺜﻤﺎﺭﺍﺕ ﻗﺼﻴﺭﺓ ﺍﻻﺠل‬
‫ﺤﺴﺎﺏ ﺍﻻﺴﺘﺜﻤﺎﺭ‬
‫ﺨﺒﻴﺭ ﺍﻻﺴﺘﺜﻤﺎﺭﺍﺕ‬
‫ﻤﺼﺭﻑ ﺍﺴﺘﺜﻤﺎﺭ‬
‫ﺸﺭﻜﺎﺕ ﺍﺴﺘﺜﻤﺎﺭ‬
‫ﺍﻻﻨﻔﺎﻕ ﺍﻻﺴﺘﺜﻤﺎﺭﻱ‬
‫ ﺍﺴﺘﺜﻤﺎﺭ ﻤﺩﻴﻥ‬،‫ﻭﺭﻗﺔ ﻤﺎﻟﻴﺔ ﻟﻡ ﺘﺴﺩﺩ ﻗﻴﻤﺘﻬﺎ‬
‫ﺍﺴﺘﺜﻤﺎﺭ ﻓﻲ ﺴﻨﺩﺍﺕ ﻤﻀﻤﻭﻨﺔ‬
stock
Investment port folio ‫ﻤﺤﻔﻅﺔ ﺍﻭﺭﺍﻕ ﻤﺎﻟﻴﺔ‬
Investment trust ‫ﺸﺭﻜﺔ ﺍﺴﺘﺜﻤﺎﺭ‬
Investment yield ‫ﻋﺎﺌﺩ ﺍﻻﺴﺘﺜﻤﺎﺭ‬
Invoice ‫ ﻗﺎﺌﻤﺔ‬،‫ﻓﺎﺘﻭﺭﺓ‬
• Consignment ‫ﻗﺎﺌﻤﺔ ﺒﻀﺎﻋﺔ ﺍﻻﻤﺎﻨﺔ‬
invoice
• Customs invoice ‫ﺒﻴﺎﻥ ﺭﺴﻭﻡ ﻜﻤﺭﻜﻴﺔ‬
• Itemized invoice ‫ﻗﺎﺌﻤﺔ ﻤﻔﺼﻠﺔ‬
• Original invoice ‫ﻗﺎﺌﻤﺔ ﺃﺼﻠﻴﺔ‬
• Outgoing invoice ‫ﻗﺎﺌﻤﺔ ﺼﺎﺩﺭﺓ‬
• Pro forma invoice ‫ﻗﺎﺌﻤﺔ ﺼﻭﺭﻴﺔ‬
Invoice amount ‫ﻗﻴﻤﺔ ﺍﻟﻘﺎﺌﻤﺔ‬
Invoicing ‫ﺍﻋﺩﺍﺩ ﺍﻟﻘﻭﺍﺌﻡ‬
Involve ‫ ﻴﻭﺭﻁ‬،‫ ﻴﺘﻀﻤﻥ‬،‫ﻴﺸﻤل‬
Inward charges ‫ﻤﺼﺎﺭﻴﻑ ﺩﺍﺨﻠﻴﺔ‬
Io
I owe you ‫ﺸﺨﺹ ﻤﺩﻴﻥ ﻵﺨﺭ‬
Ir
Iraq ‫ﺍﻟﻌﺭﺍﻕ‬
Irredeemable bond ‫ﺴﻨﺩ ﻻ ﻴﺴﺘﺭﺩ ﻗﺒل ﺍﺴﺘﺤﻘﺎﻗﻪ‬
Irregular ‫ ﻤﺨﺎﻟﻑ ﻟﻠﻘﻭﺍﻋﺩ ﺍﻭ ﺍﻻﺼﻭل‬،‫ﺸﺎﺫ‬
Irregularity ‫ﺸﺫﻭﺫ‬
Irrevocable credit ‫ﺍﻋﺘﻤﺎﺩ ﻏﻴﺭ ﻗﺎﺒل ﻟﻠﻨﻘﺽ‬
Irrevocable trust ‫ﻭﺼﻴﺔ ﻏﻴﺭ ﻗﺎﺒﻠﺔ ﺍﻻﻟﻐﺎﺀ‬
Is
Issue ‫ﺍﺼﺩﺍﺭ‬
• Rate of issue ‫ﺴﻌﺭ ﺍﻻﺼﺩﺍﺭ‬
Issue above par ‫ﺍﺼﺩﺍﺭ ﺍﻋﻠﻰ ﻤﻥ ﺍﻟﺴﻌﺭ ﺍﻻﺴﻤﻲ‬
Issue at par ‫ﺍﺼﺩﺍﺭ ﺒﺎﻟﺴﻌﺭ ﺍﻻﺴﻤﻲ‬
Issue of a draft ‫ﺍﺼﺩﺍﺭ ﺴﻨﺩ‬
Issue voucher ‫ﺴﻨﺩ ﺼﺭﻑ‬
Issued capital ‫ﺍﻟﺭﺃﺴﻤﺎل ﺍﻟﻤﺼﺩﺭ‬
Issuing bank ‫ﻤﺼﺭﻑ ﺍﺼﺩﺍﺭ‬
Issuing office ‫ﻤﻜﺘﺏ ﺍﺼﺩﺍﺭ‬
It
Item ‫ ﺒﻨﺩ‬،‫ﻤﺎﺩﺓ‬
 ‫‪• Balance sheet‬‬ ‫ﺒﻨﻭﺩ ﺍﻟﻤﻴﺯﺍﻨﻴﺔ‬
‫)‪item(s‬‬
‫‪• Cash item‬‬ ‫ﻤﻔﺭﺩﺍﺕ ﺍﻟﺼﻨﺩﻭﻕ‬
‫‪• Credit item‬‬ ‫ﺍﻟﺒﻨﺩ ﺍﻟﺩﺍﺌﻥ‬
‫‪• Debit item‬‬ ‫ﺍﻟﺒﻨﺩ ﺍﻟﻤﺩﻴﻥ‬
‫‪Itemize‬‬ ‫ﻤﻔﻨﺩ‪ ،‬ﻤﻔﺼل ﺍﻟﻤﻔﺭﺩﺍﺕ‬
‫‪Itemized balance sheet‬‬ ‫ﻤﻴﺯﺍﻨﻴﺔ ﻤﻔﺼﻠﺔ ﺍﻟﺒﻨﻭﺩ‬
 ‫‪J‬‬
‫‪Je‬‬
‫‪Jetsam‬‬ ‫ﺍﻟﺭﻤﻲ ﻓﻲ ﺍﻟﺒﺤﺭ )ﻤﻥ ﻋُﺩﺩ ﺍﻟﻤﺭﻜﺏ ﻭﺤﻤﻭﻟﺘﻪ(‬
‫‪Jo‬‬
‫‪Job‬‬ ‫ﻋﻤل‪ ،‬ﺸﻐل )ﻟﻘﺎﺀ ﺃﻤﺭ ﻤﺤﺩﺩ(‬
‫‪• By the job‬‬ ‫ﺒﺎﻟﻘﻁﻌﺔ‬
‫‪Job analysis‬‬ ‫ﺘﺤﻠﻴل ﺍﻟﻭﻅﻴﻔﺔ‬
‫‪Job card‬‬ ‫ﺒﻁﺎﻗﺔ ﺍﻟﻌﻤل‬
‫‪Job costing‬‬ ‫ﻜﻠﻔﺔ ﺍﻟﻌﻤل‬
‫‪Job costs‬‬ ‫ﻜﻠﻔﺔ ﺍﻟﻌﻤﻠﻴﺔ‬
‫‪Job estimates‬‬ ‫ﺘﻘﺩﻴﺭﺍﺕ ﺍﻟﻌﻤﻠﻴﺔ‬
‫‪Job evaluation‬‬ ‫ﺘﻘﻴﻴﻡ ﺍﻟﻭﻅﻴﻔﺔ‬
‫‪Job in process‬‬ ‫ﻋﻤل ﺘﺤﺕ ﺍﻟﺘﺸﻐﻴل‬
‫‪Job ledger‬‬ ‫ﺩﻓﺎﺘﺭ ﺍﻟﻌﻤل‬
‫‪Job order‬‬ ‫ﺍﻤﺭ ﻋﻤل‬
‫‪Job order record‬‬ ‫ﺴﺠل ﺃﻭﺍﻤﺭ ﺍﻟﻌﻤل‬
‫‪Job time ticket‬‬ ‫ﺒﻁﺎﻗﺔ ﺍﻭﻗﺎﺕ ﺍﻟﻌﻤل‬
‫‪Job work‬‬ ‫ﻋﻤل ﺒﺎﻟﻘﻁﻌﺔ‬
‫‪Jobber‬‬ ‫ﻭﺴﻴﻁ ﺒﺎﻟﻘﻁﻌﺔ‪ ،‬ﺴﻤﺴﺎﺭ‬
‫‪Jobbery‬‬ ‫ﺘﺎﺠﺭ ﺠﻤﻠﺔ‪ ،‬ﺍﺴﺘﻐﻼل ﺍﻟﻤﺭﺀ ﻭﻅﻴﻔﺘﻪ ﻟﺘﺤﻘﻴﻕ ﻜﺴﺏ‬
‫ﺸﺨﺼﻲ‬
‫‪Jobless‬‬ ‫ﻋﺎﻁل‬
‫‪Join‬‬ ‫ﻴﺼل‪ ،‬ﻴﻠﺘﺤﻕ‪ ،‬ﻴﻀﻡ‬
‫‪Joint‬‬ ‫ﻤﺸﺘﺭﻙ )ﻤﻠﻜﻴﺔ(‪ ،‬ﻤﻔﺼل‪ ،‬ﻋﻘﺩﺓ‬
‫‪Joint account‬‬ ‫ﺤﺴﺎﺏ ﻤﺸﺘﺭﻙ‬
‫‪Joint action‬‬ ‫ﻋﻤل ﻤﺸﺘﺭﻙ‬
‫‪Joint adventure‬‬ ‫ﻤﺸﺭﻭﻉ ﻤﺸﺘﺭﻙ‬
‫‪Joint adventure society‬‬ ‫ﺸﺭﻜﺔ ﻤﺤﺎﺼﺔ‬
‫‪Joint and several‬‬ ‫ﺘﻀﺎﻤﻥ‬
‫‪Joint and several co-‬‬ ‫ﻤﺩﻴﻥ ﻤﺸﺘﺭﻙ ﺒﺎﻟﺘﻀﺎﻤﻥ‬
‫‪debtor‬‬
‫‪Joint charges‬‬ ‫ﻤﺼﺭﻭﻓﺎﺕ ﻤﺸﺘﺭﻜﺔ‬
‫‪Joint coat‬‬ ‫ﺍﻟﻜﻠﻔﺔ ﺍﻟﻤﺸﺘﺭﻜﺔ‬
‫‪Joint creditors‬‬ ‫ﺩﺍﺌﻨﻭﻥ ﻤﺘﻀﺎﻤﻨﻭﻥ‬
‫‪Joint debtors‬‬ ‫ﻤﺩﻴﻨﻭﻥ ﻤﺘﻀﺎﻤﻨﻭﻥ‬
‫‪Joint guarantee‬‬ ‫ﻜﻔﺎﻟﺔ ﺘﻀﺎﻤﻥ‬
‫‪Joint liability‬‬ ‫ﺍﻟﺘﺯﺍﻡ ﻤﺸﺘﺭﻙ‬
‫‪Joint ownership‬‬ ‫ﻤﻠﻜﻴﺔ ﻤﺸﺘﺭﻜﺔ‬
‫‪Joint property‬‬ ‫ﻤﻠﻙ ﻤﺸﺘﺭﻙ‬
‫‪Joint responsibility‬‬ ‫ﻤﺴﺅﻭﻟﻴﺔ ﻤﺸﺘﺭﻜﺔ‬
‫‪Jointly‬‬ ‫ﺒﺎﻟﺘﻀﺎﻤﻥ‪ ،‬ﻤﻌﺎ‪ ،‬ﺒﺎﻻﺸﺘﺭﺍﻙ ﻤﻊ‬
‫‪Journal‬‬ ‫ﺴﺠل ﺍﻟﻴﻭﻤﻴﺔ‪ ،‬ﺠﺭﻴﺩﺓ )ﺼﺤﻴﻔﺔ ﻴﻭﻤﻴﺔ(‬
‫‪• Bought journal‬‬ ‫ﺩﻓﺘﺭ ﻴﻭﻤﻴﺔ ﺍﻟﻤﺸﺘﺭﻴﺎﺕ‬
‫‪• Subsidiary journal‬‬ ‫ﺩﻓﺘﺭ ﺍﻟﻴﻭﻤﻴﺔ ﺍﻟﻤﺴﺎﻋﺩ‬
‫‪Journal entry‬‬ ‫ﻗﻴﺩ ﻓﻲ ﺴﺠل ﻴﻭﻤﻴﺔ‬
‫‪Journal items‬‬ ‫ﺒﻨﻭﺩ ﺍﻟﻴﻭﻤﻴﺔ‬
‫‪Journal voucher‬‬ ‫ﺴﻨﺩ ﻗﻴﺩ ﻴﻭﻤﻴﺔ‬
‫‪Journalization‬‬ ‫ﻤﺴﻙ ﺴﺠل ﺍﻟﻴﻭﻤﻴﺔ‬
‫‪Journalize‬‬ ‫ﻴﺩﻭﻥ ﻓﻲ ﺴﺠل ﺍﻟﻴﻭﻤﻴﺔ‬
‫‪Ju‬‬
‫‪Judgment‬‬ ‫ﺤﻜﻡ‪ ،‬ﻗﺭﺍﺭ ﺍﻟﻤﺤﻜﻤﺔ‬
‫‪Judgment by default‬‬ ‫ﺤﻜﻡ ﻏﻴﺎﺒﻲ‬
‫‪Judgment creditor‬‬ ‫ﺩﺍﺌﻥ ﺸﺭﻋﻲ )ﻗﺎﻨﻭﻨﻲ(‬
‫‪Judgment debtor‬‬ ‫ﻤﺩﻴﻥ ﺸﺭﻋﻲ )ﻗﺎﻨﻭﻨﻲ(‬
‫‪Judgment note‬‬ ‫ﻤﺫﻜﺭﺓ ﻗﻀﺎﺌﻴﺔ‬
‫‪Judicial‬‬ ‫ﻗﻀﺎﺌﻲ‪ ،‬ﺸﺭﻋﻲ‬
‫‪Judicial factor‬‬ ‫ﻭﻜﻴل ﻤﻔﻠﺱ‬
‫‪Jump‬‬ ‫ﻴﻘﻔﺯ‪ ،‬ﻴﺜﺏ‪ ،‬ﻭﺜﺏ‬
‫‪Junior‬‬ ‫ﺤﺩﻴﺙ ﻓﻲ ﺍﻟﻌﻤل‪ ،‬ﺸﺨﺹ ﺃﺼﻐﺭ ﺴﻨﺎ ﻤﻥ ﺍﻵﺨﺭ‬
‫‪Junior accountant‬‬ ‫ﻤﺤﺎﺴﺏ ﻤﺒﺘﺩﺉ‬
‫‪Junior lien‬‬ ‫ﺍﻤﺘﻴﺎﺯ ﺜﺎﻨﻭﻱ‬
‫‪Just price‬‬ ‫ﺍﻟﺴﻌﺭ ﺍﻟﺤﻘﻴﻘﻲ‬
‫‪Justifiable‬‬ ‫ﻗﺎﺒل ﻟﻠﺘﺒﺭﻴﺭ‬
‫‪Justification‬‬ ‫ﺘﺒﺭﻴﺭ‬
 ‫‪K‬‬
‫‪Ka‬‬
‫‪Kardex‬‬ ‫ﻨﻅﺎﻡ ﺍﻟﺒﻁﺎﻗﺎﺕ‬
‫‪Ke‬‬
‫‪Kedge‬‬ ‫ﻴﺠﺭ ﻤﺭﻜﺒﺎ‬
‫‪Keen‬‬ ‫ﺤﺎﺩ‪ ،‬ﻗﻭﻱ‬
‫‪Keelage‬‬ ‫ﺭﺴﻭﻡ ﺍﺭﺴﺎﺀ ﺍﻟﺴﻔﻥ ﻓﻲ ﺍﻟﻤﻴﻨﺎﺀ‬
‫‪Keen prices‬‬ ‫ﺍﺩﻨﻰ ﺍﻻﺴﻌﺎﺭ‬
‫‪Keep‬‬ ‫ﻴﺤﻔﻅ‪ ،‬ﻴﺘﺎﺒﻊ‬
‫‪Keep a book‬‬ ‫ﻴﻤﺴﻙ ﺩﻓﺘﺭ‬
‫‪Keep down‬‬ ‫ﻤﻨﻊ ﺍﺭﺘﻔﺎﻉ ﺍﻻﺴﻌﺎﺭ‬
‫‪Keep up‬‬ ‫ﻤﻨﻊ ﻫﺒﻭﻁ ﺍﻻﺴﻌﺎﺭ‬
‫‪Kerb-stone broker‬‬ ‫ﺩﻻل ﺨﺎﺭﺝ ﺍﻟﺒﻭﺭﺼﺔ‬
‫‪Ketch‬‬ ‫ﺴﻔﻴﻨﺔ ﺴﺎﺤﻠﻴﺔ )ﺸﺭﺍﻋﻴﺔ(‬
‫‪Key‬‬ ‫ﻤﻔﺘﺎﺡ‪ ،‬ﺭﺼﻴﻑ ﻤﺎﺌﻲ‬
‫‪Ki‬‬
‫‪Kind‬‬ ‫ﺼﻨﻑ‪ ،‬ﻨﻭﻉ‬
‫‪Kite‬‬ ‫ﻜﻤﺒﻴﺎﻟﺔ ﺼﻭﺭﻴﺔ‪ ،‬ﻁﺎﺌﺭﺓ ﻭﺭﻗﻴﺔ‬
‫‪Kite flyer‬‬ ‫ﺴﺤﺏ ﺍﻟﻜﻤﺒﻴﺎﻟﺔ ﺍﻟﺼﻭﺭﻴﺔ‬
‫‪Kn‬‬
‫‪Knock off‬‬ ‫ﻴﻨﻘﺹ‬
‫‪Knock-down‬‬ ‫ﻴﺭﺴﻲ‪ ،‬ﺍﻨﺘﻬﺎﺀ ﺍﻟﻤﺯﺍﻴﺩﺓ‬
‫‪Knot‬‬ ‫ﻭﺤﺩﺓ ﻟﻠﺴﺭﻋﺔ )ﻤﻴل ﺒﺤﺭﻱ ﻭﺍﺤﺩ ﻓﻲ ﺴﺎﻋﺔ(‬
‫‪Knotted‬‬ ‫ﻤﻌﻘﺩ‪ ،‬ﻤﺤﻴﺭ‬
‫‪knowledge‬‬ ‫ﻤﻌﺭﻓﺔ‪ ،‬ﻋﻠﻡ‬
 ‫‪L‬‬
‫‪La‬‬
‫‪Label‬‬ ‫ﺒﻁﺎﻗﺔ‪ ،‬ﺭﻗﻌﺔ )ﻤﻥ ﻭﺭﻕ ﻗﻤﺎﺵ ﺍﻭ ﻤﺎﺩﺓ(‬
‫‪ƒ Tie-on label‬‬ ‫ﺒﻁﺎﻗﺔ ﻤﺜﻘﻭﺒﺔ‬
‫‪Labeling‬‬ ‫ﺘﺼﻨﻴﻑ ﺒﺎﻟﺒﻁﺎﻗﺎﺕ‬
‫‪Labour‬‬ ‫ﻴﺩ ﻋﺎﻤﻠﺔ )ﺍﻟﻤﺴﺘﺨﺩﻤﻭﻥ ﻓﻲ ﻤﺅﺴﺴﺔ ﻤﺎ(‬
‫‪ƒ Cost of labour‬‬ ‫ﻜﻠﻔﺔ ﺍﻟﻴﺩ ﺍﻟﻌﺎﻤﻠﺔ‬
‫‪Labour cost analysis sheet‬‬ ‫ﺴﺠل ﺘﺤﻠﻴل ﻜﻠﻔﺔ ﺍﻟﻌﻤل‬
‫‪Labour hour‬‬ ‫ﺴﺎﻋﺔ ﻋﻤل ﺭﺠل‬
‫‪Labour hour rate‬‬ ‫ﻜﻠﻔﺔ ﺴﺎﻋﺔ ﻋﻤل‬
‫‪Labour market‬‬ ‫ﺴﻭﻕ ﺍﻟﻴﺩ ﺍﻟﻌﺎﻤﻠﺔ‬
‫‪Labour saving‬‬ ‫ﺘﻭﻓﻴﺭ ﺒﺎﻻﻴﺩﻱ ﺍﻟﻌﺎﻤﻠﺔ‬
‫‪Labour time record‬‬ ‫ﺴﺠل ﺴﺎﻋﺎﺕ ﺍﻟﻌﻤل‬
‫‪Labourer‬‬ ‫ﻋﺎﻤل‪ ،‬ﻜﺎﺩﺡ‬
‫‪Lack of capital‬‬ ‫ﺍﻟﺤﺎﺠﺔ ﺍﻟﻰ ﺍﻟﺭﺃﺴﻤﺎل‬
‫‪Ladder‬‬ ‫ﺴﻠﹼﻡ‬
‫‪Lade‬‬ ‫ﻴﺸﺤﻥ‪ ،‬ﻴﺤﻤل‬
‫‪Lag‬‬ ‫ﺍﻟﻔﺎﺼل ﺍﻟﺯﻤﻨﻲ‬
‫‪Lagan‬‬ ‫ﺭﻤﻲ ﺍﻟﺒﻀﺎﻋﺔ ﻓﻲ ﺍﻟﺒﺤﺭ )ﺜﻡ ﺍﻨﺘﺸﺎﻟﻬﺎ ﻓﻴﻤﺎ ﺒﻌﺩ(‬
‫‪Land‬‬ ‫ﺍﺭﺽ‪ ،‬ﺘﺭﺒﺔ‪ ،‬ﺒﻠﺩ‬
‫‪Land agent‬‬ ‫ﻭﻜﻴل ﺍﺭﺍﻀﻲ‬
‫‪Land owner‬‬ ‫ﺼﺎﺤﺏ ﺍﻻﺭﺽ‬
‫‪Land security‬‬ ‫ﺘﺄﻤﻴﻥ ﻋﻘﺎﺭﻱ‬
‫‪Land shares‬‬ ‫ﺃﺴﻬﻡ ﻋﻘﺎﺭﺍﺕ ﻏﻴﺭ ﻤﺒﻨﻴﺔ‬
‫‪Land tax‬‬ ‫ﻀﺭﻴﺒﺔ ﻋﻠﻰ ﺍﻟﻌﻘﺎﺭﺍﺕ ﻏﻴﺭ ﺍﻟﻤﺒﻨﻴﺔ‬
‫‪Landing‬‬ ‫ﺘﻔﺭﻴﻎ‪ ،‬ﺍﻨﺯﺍل‪ ،‬ﻫﺒﻭﻁ )ﺍﻟﻁﺎﺌﺭﺓ(‬
‫‪Landing charges‬‬ ‫ﻤﺼﺎﺭﻴﻑ ﺘﻔﺭﻴﻎ‬
‫‪Landlord‬‬ ‫ﺼﺎﺤﺏ ﺍﻟﻤﻠﻙ‬
‫‪Lapping‬‬ ‫ﺍﺨﺘﻼﺱ‪ ،‬ﻋﺩﻡ ﺘﺴﺠﻴل ﻨﻘﺩ ﻓﻲ ﺴﺠل‬
‫‪Lapse‬‬ ‫ﺴﻘﻭﻁ ﺍﻟﺤﻕ ﺒﺎﻟﺘﻘﺎﺩﻡ‪ ،‬ﻫﺒﻭﻁ )ﻓﻲ ﺍﻟﺤﺭﺍﺭﺓ(‬
‫‪Lapsing schedule‬‬ ‫ﺠﺩﻭل ﺘﻭﺯﻴﻊ ﻜﻠﻔﺔ‬
‫‪Larceny‬‬ ‫ﺴﺭﻗﺔ‪ ،‬ﺍﺨﺘﻼﺱ‬
‫‪Last in first out‬‬ ‫ﻤﺎ ﻴﺭﺩ ﺍﺨﻴﺭﺍ ﻴﺼﺭﻑ ﺃﻭﻻ )ﺍﻟﺒﻀﺎﺌﻊ(‬
‫‪Law suit‬‬ ‫ﺩﻋﻭﻯ ﻗﻀﺎﺌﻴﺔ‬
‫‪Lawful‬‬ ‫ﻗﺎﻨﻭﻨﻲ‬
‫‪Lawyer‬‬ ‫ﻤﺤﺎﻤﻲ‬
‫‪Lay by‬‬ ‫ﻴﺩﺨﺭ‪ ،‬ﻴﻘﺘﺼﺩ‬
‫‪Lay days‬‬ ‫ﺃﻴﺎﻡ ﺍﻟﺭﺴﻭ ﻟﻠﺴﻔﻴﻨﺔ ﻓﻲ ﺍﻟﻤﻴﻨﺎﺀ ﺒﺩﻭﻥ ﻏﺭﺍﻤﺔ‬
‫‪Lay in‬‬ ‫ﻴﺨﺯﻥ‬
‫‪Laying off‬‬ ‫ﺘﺴﺭﻴﺢ‬
‫‪Laying out‬‬ ‫ﺴﺤﺏ ﻤﺎل‬
‫‪Lead sheet‬‬ ‫ﻭﺭﻗﺔ ﻋﻤل ﻓﻲ ﺍﻟﺘﺩﻗﻴﻕ‬
‫‪Lading shares‬‬ ‫ﺍﻻﺴﻬﻡ ﺍﻟﻤﺸﻬﻭﺭﺓ ﻓﻲ ﺍﻟﺒﻭﺭﺼﺔ‬
‫‪Le‬‬
‫‪Lease‬‬ ‫ﻋﻘﺩ ﺍﺴﺘﺌﺠﺎﺭ )ﺍﻴﺠﺎﺭ(‬
‫‪Lease hold‬‬ ‫ﺍﺭﺽ ﻤﺴﺘﺄﺠﺭﺓ‬
‫‪Leaseholder‬‬ ‫ﺍﻟﻤﺴﺘﺄﺠﺭ‪ ،‬ﺍﻟﻤﺅﺠﺭ ﻟﻪ‬
‫‪Leave‬‬ ‫ﺍﺠﺎﺯﺓ‪ ،‬ﻴﺘﺭﻙ‪ ،‬ﻴﻐﺎﺩﺭ‬
‫‪ƒ Annual leave‬‬ ‫ﺍﺠﺎﺯﺓ ﺴﻨﻭﻴﺔ‬
‫‪ƒ On leave‬‬ ‫ﻓﻲ ﺇﺠﺎﺯﺓ‬
‫‪ƒ Sick leave‬‬ ‫ﺇﺠﺎﺯﺓ ﻤﺭﻀﻴﺔ‬
‫‪Ledger‬‬ ‫ﺴﺠل ﺍﻻﺴﺘﺎﺫ‬
‫‪ƒ Goods purchased‬‬ ‫ﺩﻓﺘﺭ ﺍﻟﻤﺸﺘﺭﻴﺎﺕ‬
‫‪ledger‬‬
‫‪ƒ Goods sold ledger‬‬ ‫ﺩﻓﺘﺭ ﺍﻟﻤﺒﻴﻌﺎﺕ‬
‫‪Ledger account‬‬ ‫ﺍﻟﺤﺴﺎﺏ ﻓﻲ ﺩﻓﺘﺭ ﺍﻻﺴﺘﺎﺫ‬
‫‪Ledger control‬‬ ‫ﺤﺴﺎﺏ ﻟﻀﺒﻁ ﺤﺴﺎﺒﺎﺕ ﺴﺠﻼﺕ ﺍﻟﻔﺭﻋﻴﺔ‬
‫‪Ledger folio‬‬ ‫ﺼﻔﺤﺔ ﺍﻻﺴﺘﺎﺫ‬
‫‪Ledger journal‬‬ ‫ﺴﺠل ﻴﻭﻤﻴﺔ ﺫﺍﺕ ﺤﻘﻭل‬
‫‪Legacy‬‬ ‫ﻤﻴﺭﺍﺙ ﺒﻭﺼﻴﺔ‪ ،‬ﻫﺒﺔ‬
‫‪Legacy duty‬‬ ‫ﻀﺭﻴﺒﺔ ﺍﻟﺘﺭﻜﺎﺕ‬
‫‪Legal‬‬ ‫ﻗﺎﻨﻭﻨﻲ‪ ،‬ﺸﺭﻋﻲ‬
‫‪Legal accounts‬‬ ‫ﺤﺴﺎﺒﺎﺕ ﻤﻨﺘﻅﻤﺔ‬
‫‪Legal capacity‬‬ ‫ﺃﻫﻠﻴﺔ ﻗﺎﻨﻭﻨﻴﺔ‬
‫‪Legal capital‬‬ ‫ﺍﻟﺭﺃﺴﻤﺎل ﺍﻟﻤﺼﺭﺡ ﺒﻪ‬
‫‪Legal charges‬‬ ‫ﻨﻔﻘﺎﺕ ﻗﻀﺎﺌﻴﺔ‬
‫‪Legal debt margin‬‬ ‫ﻫﺎﻤﺵ ﺍﻟﺩﻴﻥ ﺍﻟﻤﺴﻤﻭﺡ ﺒﻪ‬
‫‪Legal entity‬‬ ‫ﻜﻴﺎﻥ ﻗﺎﻨﻭﻨﻲ‬
‫‪Legal liability‬‬ ‫ﻤﺴﺅﻭﻟﻴﺔ ﻗﺎﻨﻭﻨﻴﺔ‬
‫‪Legal reserve‬‬ ‫ﺍﻻﺤﺘﻴﺎﻁﻲ ﺍﻟﻘﺎﻨﻭﻨﻲ‬
‫‪Legal tender currency‬‬ ‫ﺍﻟﻌﻤﻠﺔ ﺍﻟﻘﺎﻨﻭﻨﻴﺔ‬
‫‪Legalize‬‬ ‫ﻴﺠﻌل ﻗﺎﻨﻭﻨﻴﺎ‪ ،‬ﻤﺼﺩﻕ‪ ،‬ﻴﺠﻴﺯ‬
‫‪Legality‬‬ ‫ﺸﺭﻋﻴﺔ‪ ،‬ﻗﺎﻨﻭﻨﻴﺔ‬
‫‪Legally‬‬ ‫ﺸﺭﻋﻴﺔ‬
‫‪Legatee‬‬ ‫ﺍﻟﻭﺭﺙ ﺒﻭﺼﻴﺔ‪ ،‬ﺍﻟﻤﻭﺼﻰ ﻟﻪ‬
‫‪Legator‬‬ ‫ﺍﻟﻤﻭﺼﻲ‪ ،‬ﺍﻟﻤﻭﺭﺙ ﺒﻭﺼﻴﺔ‬
‫‪Lend‬‬ ‫ﻴﻘﺭﺽ )ﻤﺎﻻ(‪ ،‬ﻴﺯﻭﺩ ﺒـ‬
‫‪Lend money on mortgage‬‬ ‫ﻴﻘﺭﺽ ﻤﺎﻻ ﺒﺭﻫﻥ‬
‫‪Lendable‬‬ ‫ﻗﺎﺒل ﻟﻼﻗﺘﺭﺍﺽ‬
‫‪Lender‬‬ ‫ﺍﻟﻤﻘﺭﺽ‬
‫‪Lender on security‬‬ ‫ﺍﻟﻤﻘﺭﺽ ﺒﻜﻔﺎﻟﺔ‬
‫‪Lending‬‬ ‫ﺍﻗﺭﺍﺽ ﺍﻭ ﺘﻭﻅﻴﻑ‬
‫‪Lending institution‬‬ ‫ﻤﺅﺴﺴﺔ ﺍﻗﺭﺍﺽ‬
‫‪Less‬‬ ‫ﺍﺩﻨﻰ )ﻤﺭﺘﺒﺔ(‪ ،‬ﺍﻗل‪ ،‬ﻨﺎﻗﺼﺎ )ﻤﻨﻪ(‬
‫‪Lessee‬‬ ‫ﻤﺴﺘﺄﺠﺭ‬
‫‪Lessen‬‬ ‫ﻴﻘﻠل )ﻤﻥ ﺸﺄﻥ ﻜﺫﺍ(‪ ،‬ﻴﺨﻔﺽ‪ ،‬ﻴﻨﻘﺹ‬
‫‪Lessor‬‬ ‫ﻤﺅﺠﺭ ﺍﻟﻌﻘﺎﺭ )ﺒﻤﻭﺠﺏ ﻋﻘﺩ(‬
‫‪Letter of acceptance‬‬ ‫ﻜﺘﺎﺏ ﻗﺒﻭل‬
‫‪Letter of‬‬ ‫ﻜﺘﺎﺏ ﺍﻗﺭﺍﺭ‬
‫‪acknowledgment‬‬
‫‪Letter of advice‬‬ ‫ﻜﺘﺎﺏ ﺍﺨﻁﺎﺭ‬
‫‪Letter of allotment‬‬ ‫ﺍﺸﻌﺎﺭ ﺘﺨﺼﻴﺹ‬
‫‪Letter of confirmation‬‬ ‫ﻜﺘﺎﺏ ﺘﺜﺒﻴﺕ‬
‫‪Letter of credit‬‬ ‫ﻜﺘﺎﺏ ﺍﻋﺘﻤﺎﺩ‬
‫‪Letter of guarantee‬‬ ‫ﺨﻁﺎﺏ ﻀﻤﺎﻥ‬
‫‪Letter of hypothecation‬‬ ‫ﺼﻙ ﻜﻔﺎﻟﺔ‬
‫‪Letter of indication‬‬ ‫ﻜﺘﺎﺏ ﺍﺜﺒﺎﺕ ﻫﻭﻴﺔ‬
‫‪Level‬‬ ‫ﻤﺴﺘﻭﻯ‪ ،‬ﺴﻁﺢ )ﻴﺠﻌﻠﻪ ﻤﺴﻁﺤﺎ(‬
‫‪Leverage‬‬ ‫ﺍﻟﻔﺎﺌﺩﺓ ﺍﻟﻤﻴﻜﺎﻨﻴﻜﻴﺔ ﺍﻟﻤﻜﺴﺒﺔ ﻤﻥ ﻓﻌل ﻤﺎ )ﺍﻟﻤﺒﻴﻌﺎﺕ(‬
‫ﺍﻭ )ﺍﻟﻔﻌﺎﻟﻴﺔ ﺍﻟﻤﺎﻟﻴﺔ(‬
‫‪Leviable‬‬ ‫ﻗﺎﺒل ﻟﻠﺘﻜﻠﻴﻑ ﺍﻟﻀﺭﺍﺌﺒﻲ‬
‫‪Levy‬‬ ‫ﺠﺒﺎﻴﺔ ﺍﻟﻀﺭﺍﺌﺏ‬
‫‪Li‬‬
‫‪Liabilities‬‬ ‫ﺍﻟﺘﺯﺍﻡ‪ ،‬ﺨﺼﻭﻡ‪ ،‬ﻤﻁﻠﻭﺒﺎﺕ‬
‫‪ƒ Accrued liabilities‬‬ ‫ﻤﻁﻠﻭﺒﺎﺕ ﻤﺴﺘﺤﻘﺔ‬
‫‪ƒ Bonded liabilities‬‬ ‫ﺩﻴﻭﻥ ﻤﺅﻤﻥ ﻋﻠﻴﻬﺎ ﺒﺭﻫﻥ‬
‫‪ƒ Circulating liabilities‬‬ ‫ﻤﻁﻠﻭﺒﺎﺕ ﻤﺘﺩﺍﻭﻟﺔ‬
‫‪ƒ Liabilities payable at‬‬ ‫ﺩﻴﻭﻥ ﺘﺩﻓﻊ ﻋﻨﺩ ﺍﻟﻁﻠﺏ‬
 ‫‪sight‬‬
‫‪Liability dividend‬‬
‫‪Liability for endorsement‬‬
‫‪Liable‬‬
‫‪ƒ Jointly and severally‬‬
‫‪liable‬‬
‫‪Licence‬‬
‫‪License‬‬
‫‪Licensed public‬‬
‫‪accountant‬‬
‫‪Licensee‬‬
‫‪Licensing authority‬‬
‫‪Lien‬‬
‫‪Lienee‬‬
‫‪Lienor‬‬
‫‪Life annuitant‬‬
‫‪Life annuity‬‬
‫‪Life insurance‬‬
‫‪Life tenant‬‬
‫‪Last in first out‬‬
‫‪Limit‬‬
‫‪Limit of credit‬‬
‫‪Limited liability‬‬
‫‪Limited liability company‬‬
‫‪Limited partnership‬‬
‫‪Limited private company‬‬
‫‪Limited responsibility‬‬
‫‪Line of credit‬‬
‫‪Liquid assets‬‬
‫‪Liquid funds‬‬
‫‪Liquid ratio‬‬
‫‪Liquid reserve‬‬
‫‪Liquid resources‬‬
‫‪Liquidate‬‬
‫‪Liquidating dividend‬‬
‫‪Liquidation‬‬
‫‪ƒ Compulsory‬‬
‫‪liquidation‬‬
‫ﺍﺭﺒﺎﺡ ﺃﺴﻬﻡ ﺫﻤﻤﻴﺔ‬
‫ﺍﻟﺘﺯﺍﻡ ﺍﻟﺘﻅﻬﻴﺭ‬
‫ﻤﺴﺅﻭل ﻗﺎﻨﻭﻨﻴﺎ‬
‫ﻤﺴﺅﻭل ﺒﺎﻟﺘﻜﺎﻤل ﻭﺍﻟﺘﻀﺎﻤﻥ‬
‫ﺍﺠﺎﺯﺓ‪ ،‬ﺭﺨﺼﺔ‪ ،‬ﺍﺫﻥ )ﻴﻌﻤل(‬
‫ﻴﺠﻴﺯ‪ ،‬ﻴﺭﺨﺹ‬
‫ﻤﺩﻗﻕ ﺤﺴﺎﺒﺎﺕ ﻤﺠﺎﺯ‬
‫ﺍﻟﻤﺭﺨﺹ ﻟﻪ‬
‫ﺍﻟﺴﻠﻁﺔ ﺍﻟﻤﺭﺨﺼﺔ‬
‫ﺤﻕ ﺤﺠﺯ ﻋﻠﻰ ﻤﻤﺘﻠﻜﺎﺕ ﺸﺨﺹ ﻤﻘﺎﺒل ﺩﻴﻥ‬
‫ﺍﻟﺭﺍﻫﻥ‪ ،‬ﺍﻟﻤﺩﻴﻥ‬
‫ﺼﺎﺤﺏ ﺍﻟﺩﻴﻥ ﺍﻟﻤﻤﺘﺎﺯ‬
‫ﺫﻭ ﺍﻴﺭﺍﺩ ﻤﺩﻯ ﺍﻟﺤﻴﺎﺓ‬
‫ﻤﻭﺭﺩ ﻤﺩﻯ ﺍﻟﺤﻴﺎﺓ‬
‫ﺘﺄﻤﻴﻥ ﻋﻠﻰ ﺍﻟﺤﻴﺎﺓ‬
‫ﻤﺴﺘﻔﻴﺩ ﻤﺩﻯ ﺍﻟﺤﻴﺎﺓ‬
‫ﻤﺎ ﻴﺭﺩ ﺍﻭﻻ ﻴﺼﺭﻑ ﺍﻭﻻ‬
‫ﺤﺩ‪ ،‬ﻴﺤﺩﺩ‪ ،‬ﻴﺤﺼﺭ‬
‫ﺍﻟﺤﺩ ﺍﻻﻋﻠﻰ ﻟﻼﻋﺘﻤﺎﺩ‬
‫ﻤﺴﺅﻭﻟﻴﺔ ﻤﺤﺩﻭﺩﺓ‬
‫ﺸﺭﻜﺔ ﺫﺍﺕ ﻤﺴﺅﻭﻟﻴﺔ ﻤﺤﺩﻭﺩﺓ‬
‫ﺸﺭﻜﺔ ﺘﻭﺼﻴﺔ ﺒﺴﻴﻁﺔ‬
‫ﺸﺭﻜﺔ ﺨﺎﺼﺔ ﺫﺍﺕ ﻤﺴﺅﻭﻟﻴﺔ ﻤﺤﺩﻭﺩﺓ‬
‫ﻤﺴﺅﻭﻟﻴﺔ ﻤﺤﺩﻭﺩﺓ‬
‫ﺍﻟﺘﺴﻬﻴﻼﺕ ﺍﻟﻤﻌﺘﻤﺩﺓ‬
‫ﻤﻭﺠﻭﺩﺍﺕ ﺴﺎﺌﻠﺔ‪ ،‬ﺍﻻﺼﻭل ﺍﻟﺤﺎﻀﺭﺓ‬
‫ﺴﻴﻭﻟﺔ ﻨﻘﺩﻴﺔ‬
‫ﻨﺴﺒﺔ ﺍﻟﺴﻴﻭﻟﺔ‬
‫ﺍﺤﺘﻴﺎﻁﻲ ﺤﺭ‬
‫ﻤﻭﺍﺭﺩ ﺠﺎﻫﺯﺓ‬
‫ﻴﺼﻔﻲ‪ ،‬ﻴﻘﺩﺭ ﺍﻟﻘﻴﻤﺔ ﺍﻟﺼﺤﻴﺤﺔ ﻟﺩﻴﻥ‬
‫ﺤﺼﺔ ﺍﻟﺘﺼﻔﻴﺔ‬
‫ﺘﺼﻔﻴﺔ ﺍﻟﺤﺴﺎﺒﺎﺕ‬
‫ﺘﺼﻔﻴﺔ ﺍﺠﺒﺎﺭﻴﺔ‬
 ‫‪ƒ Voluntary liquidation‬‬ ‫ﺘﺼﻔﻴﺔ ﺍﺨﺘﻴﺎﺭﻴﺔ‬
‫‪Liquidation value‬‬ ‫ﻗﻴﻤﺔ ﺍﻟﺘﺼﻔﻴﺔ‬
‫‪Liquidator‬‬ ‫ﺍﻟﻤﺼﻔﻲ‬
‫‪Liquidity‬‬ ‫ﺴﻴﻭﻟﺔ‪ ،‬ﻤﻴﻭﻋﺔ‬
‫‪List‬‬ ‫ﻗﺎﺌﻤﺔ‪ ،‬ﻴﻌﺩﺩ‬
‫‪List price‬‬ ‫ﺍﻟﺴﻌﺭ ﺍﻟﻤﻌﻠﻥ ﻋﻨﻪ‬
‫‪Listed‬‬ ‫ﻤﺩﺭﺝ‬
‫‪Listed securities‬‬ ‫ﺍﻻﻭﺭﺍﻕ ﺍﻟﻤﺎﻟﻴﺔ ﺍﻟﻤﺩﺭﺠﺔ‬
‫‪Listed stock‬‬ ‫ﺍﻻﺴﻬﻡ ﺍﻟﻤﺩﺭﺠﺔ‬
‫‪Living allowance‬‬ ‫ﻤﺨﺼﺼﺎﺕ ﻤﻌﻴﺸﺔ‬
‫‪Lo‬‬
‫‪Loading‬‬ ‫ﺤﻤل ﻨﻔﻘﺎﺕ‪ ،‬ﺤﻤﻭﻟﺔ‬
‫‪Loan‬‬ ‫ﻗﺭﺽ ﺒﻔﺎﺌﺩﺓ‬
‫‪Loan account‬‬ ‫ﺤﺴﺎﺒﺎﺕ ﺍﻟﻘﺭﻭﺽ‬
‫‪Loan amortization‬‬ ‫ﺍﻁﻔﺎﺀ ﺍﻟﻘﺭﻭﺽ‬
‫‪Loan at a notice‬‬ ‫ﻗﺭﺽ ﻷﺠل‬
‫‪Loan at call‬‬ ‫ﻗﺭﺽ ﻋﻨﺩ ﺍﻟﻁﻠﺏ‬
‫‪Loan ceiling‬‬ ‫ﺍﻟﺤﺩ ﺍﻻﻋﻠﻰ ﻟﻠﻘﺭﺽ‬
‫‪Loan certificate‬‬ ‫ﺴﻨﺩ ﻗﺭﺽ‬
‫‪Loan’s fund‬‬ ‫ﺼﻨﺩﻭﻕ ﺍﻟﻘﺭﻭﺽ‬
‫‪Loan interest‬‬ ‫ﻓﺎﺌﺩﺓ ﻋﻠﻰ ﺍﻟﻘﺭﻭﺽ‬
‫‪Loan on collateral‬‬ ‫ﻗﺭﺽ ﺒﻜﻔﺎﻟﺔ‬
‫‪Loan on mortgage‬‬ ‫ﻗﺭﺽ ﺒﺭﻫﻥ‬
‫‪Loan on overdraft‬‬ ‫ﻗﺭﺽ ﻤﻜﺸﻭﻑ‬
‫‪Loan value‬‬ ‫ﻗﻴﻤﺔ ﺍﻟﻘﺭﻭﺽ )ﻓﻲ ﺍﻟﺘﺄﻤﻴﻥ(‬
‫‪Loanable‬‬ ‫ﻤﻤﻜﻥ ﺍﻗﺘﺭﺍﻀﻪ‬
‫‪Loaning‬‬ ‫ﺍﻗﺭﺍﺽ‪ ،‬ﻗﺭﺽ‬
‫‪Loans against credit‬‬ ‫ﻗﺭﺽ ﺒﻀﻤﺎﻥ ﺍﻷﺭﺼﺩﺓ ﺍﻟﺩﺍﺌﻨﺔ‬
‫‪balances‬‬
‫‪Local‬‬ ‫ﻤﺤﻠﻲ‪ ،‬ﻤﻭﻀﻌﻲ‬
‫‪Lock up‬‬ ‫ﺘﺠﻤﻴﺩ ﻤﺎل‬
‫‪Lock out‬‬ ‫ﺍﻏﻼﻕ ﺍﻟﻌﻤل‬
‫‪Lock up capital‬‬ ‫ﺭﺃﺴﻤﺎل ﻤﺠﻤﺩ‬
‫‪Loco price‬‬ ‫ﺍﻟﺴﻌﺭ ﻓﻲ ﻤﻜﺎﻥ ﺍﻻﻨﺘﺎﺝ‬
‫‪Lodge‬‬ ‫ﻴﻭﺩﻉ‪ ،‬ﻴﺅﺠﺭ ﻏﺭﻓﺔ ﻤﻥ ﻤﻨﺯﻟﻪ‬
‫‪Lodge securities as‬‬ ‫ﻴﻭﺩﻉ ﺍﻭﺍﺭﻕ ﻤﺎﻟﻴﺔ ﻋﻠﻰ ﺍﺴﺎﺱ ﻜﻔﺎﻟﺔ‬
‫‪collateral‬‬
‫‪Long‬‬ ‫ﻁﻭﻴل ﺍﻭ ﻤﻀﺎﺭﺒﺔ ﻓﻲ ﺴﻭﻕ ﺒﻭﺭﺼﺔ‬
‫‪Long dated loan‬‬ ‫ﻗﺭﺽ ﻁﻭﻴل ﺍﻻﺠل‬
‫‪Long-form procedures‬‬ ‫ﺍﺠﺭﺍﺀﺍﺕ ﻁﻭﻴﻠﺔ ﻭﻤﻔﺼﻠﺔ‬
‫‪Long-form report‬‬ ‫ﺘﻘﺭﻴﺭ ﺍﻟﺘﺩﻗﻴﻕ ﺍﻟﻤﻁﻭل‬
‫‪Long range planning in‬‬ ‫ﺍﻟﺘﺨﻁﻴﻁ ﻓﻲ ﺍﻟﺸﺭﻜﺔ‬
‫‪company‬‬
‫‪Long standing‬‬ ‫ﻤﻨﺫ ﺘﺎﺭﻴﺦ ﻗﺩﻴﻡ‬
‫‪Long standing accounts‬‬ ‫ﺤﺴﺎﺒﺎﺕ ﻤﺴﺘﺤﻘﺔ ﻤﻨﺫ ﻤﺩﺓ ﻁﻭﻴﻠﺔ‬
‫‪Long term‬‬ ‫ﻁﻭﻴل ﺍﻷﺠل‬
‫‪Long-term contract‬‬ ‫ﻋﻘﺩ ﻁﻭﻴل ﺍﻷﺠل‬
‫‪Long-term debt‬‬ ‫ﺩﻴﻥ ﻁﻭﻴل ﺍﻻﺠل‬
‫‪Long-term investment‬‬ ‫ﺍﺴﺘﺜﻤﺎﺭﺍﺕ ﻁﻭﻴﻠﺔ ﺍﻻﺠل‬
‫‪Long-term lease‬‬ ‫ﺍﻴﺠﺎﺭ ﻟﻤﺩﺓ ﻁﻭﻴﻠﺔ‬
‫‪Long-term liability‬‬ ‫ﻤﻁﻠﻭﺒﺎﺕ ﻁﻭﻴﻠﺔ ﺍﻻﺠل‬
‫‪Long-term loan‬‬ ‫ﻗﺭﺽ ﻁﻭﻴل ﺍﻻﺠل‬
‫‪Look into‬‬ ‫ﻴﻁﻠﻊ ﻋﻠﻰ‪ ،‬ﻴﻔﺤﺹ‬
‫‪Look over‬‬ ‫ﻴﺘﺼﻔﺢ‪ ،‬ﻴﺭﺍﺠﻊ‬
‫‪Loose‬‬ ‫ﺴﺎﺌﺏ‪ ،‬ﻏﺭ ﻤﺭﺒﻭﻁ ﺒﺈﺤﻜﺎﻡ‬
‫‪Loose-leaf ledger‬‬ ‫ﺩﻓﺘﺭ ﺍﺴﺘﺎﺫ ﺒﺄﻭﺭﺍﻕ ﺴﺎﺌﺒﺔ‬
‫‪Lop off‬‬ ‫ﻴﻘﻠل ﺍﻟﺩﻴﻥ‬
‫‪Loss‬‬ ‫ﺨﺴﺎﺭﺓ‬
‫‪ƒ At a loss‬‬ ‫ﺒﺨﺴﺎﺭﺓ‬
‫‪ƒ Profit and loss‬‬ ‫ﺍﻻﺭﺒﺎﺡ ﻭﺍﻟﺨﺴﺎﺌﺭ‬
‫‪Loss on exchange‬‬ ‫ﺨﺴﺎﺭﺓ ﻟﺩﻯ ﺼﺭﻑ ﺍﻟﻨﻘﺩ‬
‫‪Loss ratio‬‬ ‫ﻨﺴﺒﺔ ﺍﻟﺨﺴﺎﺌﺭ‬
‫‪Lost‬‬ ‫ﻤﻔﻘﻭﺩ‪ ،‬ﺨﺎﺴﺭ‬
‫‪Lost discount‬‬ ‫ﺍﻟﺨﺼﻡ ﺍﻟﻀﺎﺌﻊ‬
‫‪Lost usefulness‬‬ ‫ﺍﻟﻔﺎﺌﺩﺓ ﺍﻟﻀﺎﺌﻌﺔ‬
‫‪Lot‬‬ ‫ﻤﺠﻤﻭﻋﺔ‪ ،‬ﻗﺭﻋﺔ‪ ،‬ﺤﺼﺔ‬
‫‪Lot acceptance sampling‬‬ ‫ﺍﺨﺫ ﻋﻴﻨﺎ ﺍﻟﻘﺒﻭل‬
‫‪Lot tolerance percent‬‬ ‫ﺍﻟﻨﺴﺒﺔ ﺍﻟﻤﺌﻭﻴﺔ ﺍﻟﻤﻘﺒﻭﻟﺔ ﻟﻠﻤﻭﺍﺩ ﺍﻟﺘﺎﻟﻔﺔ‬
‫‪defective‬‬
‫‪Lower of cost or market‬‬ ‫ﺴﻌﺭ ﺍﻟﺴﻭﻕ ﺍﻭ ﺍﻟﻜﻠﻔﺔ ﺃﻴﻬﻤﺎ ﺃﻗل‬
‫‪Lu‬‬
‫‪Lucrative‬‬ ‫ﻤﺭﺒﺢ‪ ،‬ﺭﺍﺒﺢ‬
‫‪Lucrative capital‬‬ ‫ﺭﺃﺴﻤﺎل ﻜﺎﺴﺏ‬
‫‪Lucrative prices‬‬ ‫ﺃﺴﻌﺎﺭ ﻤﺭﺒﺤﺔ‬
Lump sum ‫ﻤﺒﻠﻎ ﺍﺠﻤﺎﻟﻲ‬
Lump sum of ‫ﺘﺨﺼﻴﺹ ﺍﻟﻤﺒﻠﻎ ﺍﻻﺠﻤﺎﻟﻲ‬
appropriation
Lump sum purchase ‫ﺸﺭﺍﺀ ﺍﺠﻤﺎﻟﻲ‬
Lump sum sale ‫ﺒﻴﻊ ﺍﺠﻤﺎﻟﻲ‬
Lump sum settlement ‫ﺘﺴﺩﻴﺩ ﺍﺠﻤﺎﻟﻲ‬
Lump tare ‫ﺍﻟﻭﺯﻥ ﺍﻻﺠﻤﺎﻟﻲ‬
Luxury articles ‫ﺴﻠﻊ ﻜﻤﺎﻟﻴﺔ‬
Luxury goods ‫ﻜﻤﺎﻟﻴﺎﺕ‬
Luxury tax ‫ﻀﺭﻴﺒﺔ ﺍﻟﻜﻤﺎﻟﻴﺎﺕ‬
Luxury trade ‫ﺘﺠﺎﺭﺓ ﺒﺴﻠﻊ ﺍﻟﻜﻤﺎﻟﻴﺎﺕ‬
Ly
Lying time ‫ﻭﻗﺕ ﺍﻻﻨﺘﻅﺎﺭ‬
 M
Ma
Machine ‫ ﻋﺘﻠﺔ‬،‫ﺁﻟﺔ‬
Machine hour rate ‫ ﺍﺠﺭﺓ ﺍﻻﻟﺔ ﻓﻲ ﺍﻟﺴﺎﻋﺔ‬،‫ﻤﻌﺩل ﺴﺎﻋﺔ ﺍﻻﻟﺔ‬
Machine work ‫ﻋﻤل ﺒﺎﻵﻟﺔ‬
Machinery ‫ﺁﻻﺕ‬
Machinery and equipment ‫ﺁﻻﺕ ﻭﻤﻌﺩﺍﺕ‬
Mail ‫ﺒﺭﻴﺩ‬
Mail order ‫ﻁﻠﺏ ﺴﻠﻊ ﺒﺎﻟﺒﺭﻴﺩ‬
Mail order business ‫ﺤﺎﻨﻭﺕ ﻟﺒﻴﻊ ﺴﻠﻊ ﺒﺎﻟﻤﺭﺍﺴﻠﺔ‬
Mail transfer ‫ﺤﻭﺍﻟﺔ ﺒﺭﻴﺩﻴﺔ‬
Mail transfer order ‫ﺃﻤﺭ ﺩﻓﻊ ﺒﺭﻴﺩﻱ‬
Maintain (‫ ﻴﻐﺫﻱ )ﺒﺈﻋﻁﺎﺀ ﻤﻠﻑ‬،‫ﻴﺤﺎﻓﻅ ﻋﻠﻰ‬
Maintenance ‫ ﻤﺤﺎﻓﻅﺔ ﻋﻠﻰ‬،‫ﺼﻴﺎﻨﺔ‬
Maintenance allowance ‫ﻤﺨﺼﺼﺎﺕ ﺼﻴﺎﻨﺔ‬
Maintenance and repairs ‫ﺼﻴﺎﻨﺔ ﻭﺘﺼﻠﻴﺤﺎﺕ‬
Maintenance charges ‫ﻨﻔﻘﺎﺕ ﺼﻴﺎﻨﺔ‬
Maintenance cost ‫ﻜﻠﻔﺔ ﺼﻴﺎﻨﺔ‬
Maintenance order ‫ﺍﻤﺭ ﺍﻟﺼﻴﺎﻨﺔ‬
Maintenance reserve ‫ﺍﺤﺘﻴﺎﻁﻲ ﺍﻟﺼﻴﺎﻨﺔ‬
Maiority ‫ﺃﻜﺜﺭﻴﺔ‬
Majority owned ‫ﺸﺭﻜﺔ ﺘﺎﺒﻌﺔ ﻤﻤﻠﻭﻜﺔ ﺒﺄﻜﺜﺭﻴﺔ‬
subsidiary
Make ‫ ﻴﺤﺩﺙ‬،‫ ﻴﺨﻠﻕ‬،‫ﻴﺼﻨﻊ‬
Make out a cheque ‫ﻴﻜﺘﺏ ﺸﻴﻜﺎ‬
Make a loan ‫ﻴﺤﺼل ﻋل ىﻘﺭﺽ‬
Make a settlement ‫ﻴﺠﺭﻱ ﺘﺴﻭﻴﺔ‬
Maker ‫ ﺼﺎﻨﻊ‬،‫ﻤﻨﺸﺊ‬
Make ready time ‫ﻭﻗﺕ ﻻﻋﺩﺍﺩ ﺍﻵﻻﺕ ﻟﻠﻌﻤل‬
Make up of balance ‫ﺘﻜﻭﻴﻥ ﺍﻟﺭﺼﻴﺩ‬
Making an entry ‫ﻋﻤل ﻗﻴﺩ‬
Making over (‫ﺘﺤﻭﻴل )ﻤﻠﻜﻴﺔ( ﺘﻐﻴﻴﺭ ﻭﻀﻊ )ﺩﻴﻥ‬
Making over a debt (‫ﺘﺤﻭﻴل )ﺩﻴﻥ‬
Making up ‫ ﺘﺴﺩﻴﺩ‬،‫ ﺍﻋﺩﺍﺩ‬،‫ﺘﻌﻭﻴﺽ‬
‫‪Making up for losses‬‬
‫‪Maladjustment‬‬
‫‪Maladjustment in the‬‬
‫‪balance of payments‬‬
‫‪Malfeasance‬‬
‫‪Malpractice‬‬
‫‪Malversation‬‬
‫‪Malversation of public‬‬
‫‪funds‬‬
‫‪Man‬‬
‫‪Man days‬‬
‫‪Man hours‬‬
‫‪Man weeks‬‬
‫‪Manage‬‬
‫‪Managed economy‬‬
‫‪Management‬‬
‫‪Management account‬‬
‫‪Management accounting‬‬
‫‪Management expenses‬‬
‫‪Management investment‬‬
‫‪company‬‬
‫‪Management services‬‬
‫‪Manager‬‬
‫‪ƒ General manager‬‬
‫‪Managerial‬‬
‫‪Managerial expenses‬‬
‫‪Managing director‬‬ ‫ﻤﺩﻴﺭ ﻋﺎﻡ ﺸﺭﻜﺔ )ﻤﻨﺘﺩﺏ ﺍﻭ ﻋﻀﻭ ﻤﺠﻠﺱ ﺍﻻﺩﺍﺭﺓ(‬
‫‪Mandate‬‬
‫‪Mandatory‬‬
‫‪Manifest‬‬
‫‪Manifesto‬‬
‫‪Manipulate‬‬
‫‪Manipulation‬‬
‫‪Manipulations‬‬
‫‪Manipulator‬‬
‫‪Manpower‬‬
‫ﺘﻌﻭﻴﺽ ﺍﻟﺨﺴﺎﺌﺭ‬
‫ﻋﺩﻡ ﺘﻁﺎﺒﻕ‬
‫ﺍﺨﺘﻼل ﻓﻲ ﻤﻴﺯﺍﻥ ﺍﻟﻤﺩﻓﻭﻋﺎﺕ‬
‫ﺴﻭﺀ ﺍﺴﺘﻌﻤﺎل‬
‫ﺴﻭﺀ ﺍﻟﺘﺼﺭﻑ‪ ،‬ﺘﻘﺼﻴﺭ ﻤﺘﻌﻤﺩ‬
‫ﻋﺩﻡ ﺩﻓﻊ‪ ،‬ﺍﺨﺘﻼﺱ ﺍﻤﻭﺍل‬
‫ﺍﺨﺘﻼﺱ ﺍﻤﻭﺍل ﺍﻟﺤﻜﻭﻤﺔ‬
‫ﺭﺠل )ﺇﻨﺴﺎﻥ(‬
‫ﺃﻴﺎﻡ ﻋﻤل ﻟﺭﺠل ﻭﺍﺤﺩ )ﺃﻴﺎﻡ ﺭﺠل(‬
‫ﺴﺎﻋﺎﺕ ﻋﻤل ﻟﺭﺠل ﻭﺍﺤﺩ )ﺴﺎﻋﺎﺕ ﺭﺠل(‬
‫ﺃﺴﺎﺒﻴﻊ ﻋﻤل ﻟﺭﺠل ﻭﺍﺤﺩ )ﺃﺴﺎﺒﻴﻊ ﺭﺠل(‬
‫ﻴﺩﻴﺭ‪ ،‬ﻴﺩﺒﺭ‬
‫ﺍﻗﺘﺼﺎﺩ ﻤﻭﺠﻪ‬
‫ﺍﺩﺍﺭﺓ‪ ،‬ﻫﻴﺌﺔ ﺍﻻﺩﺍﺭﺓ‬
‫ﺤﺴﺎﺏ ﺍﻻﺩﺍﺭﺓ‬
‫ﻤﺤﺎﺴﺒﺔ ﺍﺩﺍﺭﻴﺔ‬
‫ﻨﻔﻘﺎﺕ ﺍﺩﺍﺭﻴﺔ‬
‫ﺸﺭﻜﺔ ﺍﺩﺍﺭﺓ ﺍﺴﺘﺜﻤﺎﺭ‬
‫ﺍﻟﺨﺩﻤﺎﺕ ﺍﻻﺩﺍﺭﻴﺔ‬
‫ﻤﺩﻴﺭ‪ ،‬ﻭﻜﻴل ﺍﻋﻤﺎل‬
‫ﻤﺩﻴﺭ ﻋﺎﻡ‬
‫ﺍﺩﺍﺭﻱ‬
‫ﻤﺼﺎﺭﻴﻑ ﺍﺩﺍﺭﻴﺔ‬
‫ﺘﻔﻭﻴﺽ‪ ،‬ﺃﻤﺭ ﺭﺴﻤﻲ‬
‫ﺍﻟﺯﺍﻤﻲ‪ ،‬ﺍﺠﺒﺎﺭﻱ‬
‫ﺒﻴﺎﻥ ﺍﻟﺸﺤﻥ )ﺒﺄﺴﻤﺎﺀ ﺭﻜﺎﺏ ﺍﻟﺴﻔﻴﻨﺔ ﺍﻭ ﺍﻟﻁﺎﺌﺭﺓ ﺍﻭ‬
‫ﺤﻤﻭﻟﺘﻬﺎ(‬
‫ﺒﻴﺎﻥ ﺭﺴﻤﻲ‬
‫ﻴﻀﺎﺭﺏ‪ ،‬ﻴﺘﻼﻋﺏ‪ ،‬ﻴﺭﺘﺏ ﺤﺴﺎﺒﺎ‬
‫ﺘﻼﻋﺏ ﺒﺎﻻﺴﻌﺎﺭ‬
‫ﺍﻟﻤﻀﺎﺭﺒﺎﺕ ﺍﻟﻤﻔﺘﻌﻠﺔ‬
‫ﻤﻀﺎﺭﺏ ﺒﺎﻻﻭﺭﺍﻕ ﺍﻟﻤﺎﻟﻴﺔ‬
‫ﺍﻟﻘﻭﻯ ﺍﻟﻌﺎﻤﻠﺔ‬
Manual ‫ ﺩﻟﻴل‬،‫ﻴﺩﻭﻱ‬
Manual of accounting ‫ﺩﻟﻴل ﺍﻟﻤﺤﺎﺴﺒﺔ‬
Manual of procedures ‫ﺩﻟﻴل ﺍﻻﺠﺭﺍﺀﺍﺕ‬
Manufacture ‫ ﻴﺼﻨﻊ‬،‫ﺼﻨﺎﻋﺔ‬
Manufacture’s price ‫ﺍﻟﺴﻌﺭ ﻓﻲ ﺍﻟﻤﺼﻨﻊ‬
Manufacturer’s warranty ‫ﻀﻤﺎﻥ ﺍﻟﺼﺎﻨﻊ‬
Manufacturing account ‫ﺤﺴﺎﺏ ﺍﻟﺘﺼﻨﻴﻊ‬
Manufacturing cost ‫ﻜﻠﻔﺔ ﺍﻟﺘﺼﻨﻴﻊ‬
Manufacturing expenses ‫ﺍﻟﻤﺼﺭﻭﻓﺎﺕ ﺍﻟﺼﻨﺎﻋﻴﺔ‬
Manufacturing statement ‫ﺒﻴﺎﻥ ﻜﻠﻔﺔ ﺍﻟﻤﻭﺍﺩ ﺍﻟﻤﺼﻨﻭﻋﺔ‬
Margin ‫ ﺍﺤﺘﻴﺎﻁﻲ ﻤﻥ ﺍﻟﻤﺎل‬،‫ ﺍﻟﺤﺩ‬،‫ ﺍﻟﺭﺒﺢ‬،‫ﻫﺎﻤﺵ‬
Marginal ‫ ﻗﺭﻴﺏ ﻤﻥ ﺍﻟﺤﺩ ﺍﻷﺩﻨﻰ ﺍﻭ ﺍﻻﻋﻠﻰ‬،‫ﺤﺩﻱ‬
Marginal analysis ‫ﺘﺤﻠﻴل ﺤﺩﻱ‬
Marginal balances (‫ﺍﻟﺼﻴﺩ ﺍﻟﻬﺎﻤﺸﻲ )ﺯﻴﺎﺩﺓ ﺍﻻﻴﺭﺍﺩ ﻋﻠﻰ ﺍﻟﻜﻠﻔﺔ‬
Marginal cost ‫ﺍﻟﻜﻠﻔﺔ ﺍﻟﺤﺩﻴﺔ‬
Marginal costing ‫ﺤﺴﺎﺏ ﺍﻟﺘﻜﺎﻟﻴﻑ ﺍﻟﺤﺩﻴﺔ‬
Marginal efficiency of ‫ﺍﻟﻜﻔﺎﻴﺔ ﺒﺎﻟﺤﺩﻴﺔ ﻟﻠﺭﺃﺴﻤﺎل‬
capital
Marginal efficiency of ‫ﺍﻟﻜﺎﻓﻴﺔ ﺍﻟﺤﺩﻴﺔ ﻟﻼﺴﺘﺜﻤﺎﺭ‬
investment
Marginal income ‫ﺍﻻﻴﺭﺍﺩ ﺍﻟﺤﺩﻱ‬
Marginal income ratio ‫ﻨﺴﺒﺔ ﺍﻻﻴﺭﺍﺩ ﺍﻟﺤﺩﻱ‬
Marginal productivity ‫ﻁﺎﻗﺔ ﺍﻻﻨﺘﺎﺝ ﺍﻟﺤﺩﻴﺔ‬
Marginal return ‫ﺍﻨﺘﺎﺝ ﺤﺩﻱ‬
Marginal unit cost ‫ﺍﻟﻜﻔﺔ ﺍﻟﺤﺩﻴﺔ ﻟﻠﻭﺤﺩﺓ‬
Mark ‫ ﺴﻌﺭ‬،‫ ﺴﻤﺔ‬،‫ﻋﻼﻤﺔ‬
Mark-down ‫ﺘﺨﻔﻴﺽ ﺍﻟﺴﻌﺭ‬
Mark down cancellation ‫ﺍﻟﻐﺎﺀ ﺍﻟﺘﺨﻔﻴﺽ‬
Market ‫ﺍﻟﺴﻭﻕ‬
Market cost rte (‫ﻤﻌﺩل ﺘﻜﻠﻔﺔ ﺍﻟﺴﻭﻕ )ﻟﻠﻤﺎﺩﺓ‬
Market price ‫ﺴﻌﺭ ﺍﻟﺴﻭﻕ‬
Market rate of discount ‫ﺴﻌﺭ ﺍﻟﺨﺼﻡ ﻓﻲ ﺍﻟﺴﻭﻕ‬
Market research ‫ﺍﻻﺴﺘﻁﻼﻉ ﺍﻟﺴﻭﻗﻲ‬
Market value ‫ﺍﻟﻘﻴﻤﺔ ﺍﻟﺴﻭﻗﻴﺔ‬
Marketable ‫ ﺼﺎﻟﺢ ﻟﻠﻌﺭﺽ ﻓﻲ ﺍﻟﺴﻭﻕ‬،‫ﺭﺍﺌﺞ‬
Marketable securities ‫ﺍﻭﺭﺍﻕ ﻤﺎﻟﻴﺔ ﻤﺘﺩﺍﻭﻟﺔ‬
Marketability ‫ﺭﻭﺍﺝ‬
‫‪Marketing‬‬
‫‪Marketing cost‬‬
‫‪Marking‬‬
‫‪Mark on‬‬
‫‪Mark up‬‬
‫‪Marshall‬‬
‫‪Master‬‬
‫‪Master budget‬‬
‫‪Master control account‬‬
‫‪Matching‬‬
‫‪Material‬‬
‫‪Material in process‬‬
‫‪Materials‬‬
‫‪Materials abstract‬‬
‫‪Materials control‬‬
‫‪Materials cost‬‬
‫‪Materials cost percentage‬‬
‫‪rate‬‬
‫‪Materials cost variance‬‬
‫‪Materials issue analysis‬‬
‫‪sheet‬‬
‫‪Materials price variance‬‬
‫‪Materials usage variance‬‬
‫‪Materiality‬‬
‫‪Mathematical‬‬
‫‪Mature‬‬
‫‪Matured liability‬‬
‫‪Maturing liability‬‬
‫‪Maturity advice‬‬
‫‪Maturity basis‬‬
‫‪Maturity date‬‬
‫‪Maturity slip‬‬
‫‪Maximize profit‬‬
‫‪Maximum capacity‬‬
‫‪Me‬‬
‫‪Mean‬‬
‫‪Means‬‬
‫ﺍﻟﺘﺴﻭﻴﻕ‬
‫ﻜﻠﻔﺔ ﺍﻟﺘﺴﻭﻴﻕ‬
‫ﻭﺴﻡ‪ ،‬ﺘﺜﺒﻴﺕ ﺍﻻﺴﻌﺎﺭ‪ ،‬ﻭﻀﻊ ﻋﻼﻤﺔ‬
‫ﺍﻀﺎﻓﺔ ﻟﻠﺴﻌﺭ )ﻟﺘﻐﻁﻴﺔ ﻤﺼﺎﺭﻴﻑ ﺍﻟﺘﺸﻐﻴل(‬
‫ﺭﻓﻊ ﺍﻟﺴﻌﺭ )ﻟﺩﻯ ﺘﻌﻴﻴﻥ ﺴﻌﺭ ﺍﻟﺒﻴﻊ(‬
‫ﻴﻨﻅﻡ ﺍﻭ ﻴﺼﻨﻑ ﺍﻟﻤﻭﺠﻭﺩﺍﺕ ﻭﺍﻟﻤﻁﻠﻭﺒﺎﺕ‬
‫ﻤﺩﺭﺱ‪ ،‬ﺭﺒﺎﻥ ﺴﻔﻴﻨﺔ ﺘﺠﺎﺭﻴﺔ‬
‫ﺍﻟﻤﻭﺍﺯﻨﺔ ﺍﻟﺸﺎﻤﻠﺔ‬
‫ﺤﺴﺎﺏ ﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﻌﺎﻤﺔ‬
‫ﻤﻁﺎﺒﻘﺔ‬
‫ﻤﺎﺩﺓ‪ ،‬ﻟﻭﺍﺯﻡ ﻤﻜﺘﺒﻴﺔ‬
‫ﻤﻭﺍﺩ ﻗﻴﺩ ﺍﻟﺼﻨﻊ‬
‫ﻟﻭﺍﺯﻡ‪ ،‬ﺃﺩﻭﺍﺕ‬
‫ﻤﻠﺨﺹ ﻟﻠﺨﺎﻤﺎﺕ ﺍﻟﻤﺼﺭﻭﻓﺔ‬
‫ﻤﺭﺍﻗﺒﺔ ﺍﻟﻤﻭﺍﺩ‬
‫ﻜﻠﻔﺔ ﺍﻟﻤﻭﺍﺩ‬
‫ﺍﻟﻨﺴﺒﺔ ﺍﻟﻤﺌﻭﻴﺔ ﻤﻥ ﺍﻟﻤﻭﺍﺩ ﺍﻟﻤﺒﺎﺸﺭﺓ‬
‫ﺍﻨﺤﺭﺍﻑ ﻜﻠﻔﺔ ﺍﻟﻤﻭﺍﺩ‬
‫ﻜﺸﻑ ﺘﺤﻠﻴل ﺍﻟﻤﻭﺍﺩ ﺍﻟﻤﺼﺭﻭﻓﺔ‬
‫ﺍﻨﺤﺭﺍﻑ ﺴﻌﺭ ﺍﻟﻤﻭﺍﺩ‬
‫ﺍﻨﺤﺭﺍﻑ ﻜﻤﻴﺔ ﺍﻟﻤﻭﺍﺩ‬
‫ﺍﻟﻤﺎﺩﻴﺔ‪ ،‬ﻤﺒﺩﺃ ﺍﻟﻤﺎﺩﻴﺔ ﻓﻲ ﺍﻟﻤﺤﺎﺴﺒﺔ‬
‫ﺭﻴﺎﻀﻲ‪ ،‬ﺩﻗﻴﻕ‪ ،‬ﻤﺘﺨﺼﺹ ﺒﺎﻟﺭﻴﻀﻴﺎﺕ‬
‫ﻨﺎﻀﺞ‪ ،‬ﻤﺴﺘﺤﻕ ﺍﻻﺩﺍﺀ ﺍﻭ ﺍﻟﺩﻓﻊ‬
‫ﺍﻟﺘﺯﺍﻡ ﻤﺴﺘﺤﻕ‬
‫ﺍﻟﺘﺯﺍﻡ ﺴﻭﻑ ﻴﺴﺘﺤﻕ‬
‫ﺍﺨﻁﺎﺭ ﺍﻻﺴﺘﺤﻘﺎﻕ‬
‫ﺃﺴﺎﺱ ﺍﻻﺴﺘﺤﻘﺎﻕ‬
‫ﺘﺎﺭﻴﺦ ﺍﻻﺴﺘﺤﻘﺎﻕ‬
‫ﻗﺴﻴﻤﺔ ﺍﻻﺴﺘﺤﻘﺎﻕ‬
‫ﺃﻗﺼﻰ ﺍﻟﺭﺒﺢ‬
‫ﺍﻟﻁﺎﻗﺔ ﺍﻟﻘﺼﻭﻯ‬
‫ﺍﻟﻤﺘﻭﺴﻁ‬
‫ﻭﺴﻴﻠﺔ‪ ،‬ﻭﺍﺴﻁﺔ‬
Measurable ‫ﻗﺎﺒل ﻟﻠﻘﻴﺎﺱ‬
Measure ‫ ﺴﻌﺔ‬،‫ﻗﻴﺎﺱ‬
Measurement ‫ ﻗﻴﺎﺱ ﺍﻟﺤﺠﻡ‬،‫ﻗﻴﺎﺱ ﺍﻟﺸﻲﺀ‬
Mechanical accounting ‫ﺍﻟﻤﺤﺎﺴﺒﺔ ﺍﻵﻟﻴﺔ‬
Media ‫ ﻭﺴﻁ‬،‫ﻭﺴﺎﺌل‬
Median ‫ ﺍﻟﻭﺍﻗﻊ ﻓﻲ ﺍﻟﻭﺴﻁ‬،‫ﺍﻟﻤﺘﻭﺴﻁ‬
Medium of exchange ‫ﻭﺴﻴﻠﺔ ﺼﺭﻑ‬
Medium-term loan ‫ﻗﺭﺽ ﻤﺘﻭﺴﻁ ﺍﻷﺠل‬
Meet ‫ ﻴﻭﺍﺠﻪ‬،‫ﻴﺴﺩﺩ‬
Meeting ‫ ﺠﻠﺴﺔ‬،‫ﺍﺠﺘﻤﺎﻉ‬
• Annual meeting ‫ﺍﺠﺘﻤﺎﻉ ﺴﻨﻭﻱ‬
Member (‫ ﻤﻌﻴﺔ ﺍﻭ ﺤﺯﺏ‬،‫ﻋﻀﻭ )ﻓﻲ ﺸﺭﻜﺔ‬
Member of the board ‫ﻋﻀﻭ ﻤﺠﻠﺱ ﺍﺩﺍﺭﺓ‬
Membership ‫ﻋﻀﻭﻴﺔ‬
Memorandum ‫ﻤﺫﻜﺭﺓ‬
Memorandum of ‫ﻋﻘﺩ ﺍﻟﺘﺄﺴﻴﺱ‬
association
Mercantile ‫ﺘﺠﺎﺭﻱ‬
Mercantile bill ‫ﺍﻭﺭﺍﻕ ﺘﺠﺎﺭﻴﺔ‬
Mercantile credit ‫ﺍﻋﺘﻤﺎﺩ ﺘﺠﺎﺭﻱ‬
Merchandise ‫ ﺴﻠﻊ‬،‫ﺒﻀﺎﺌﻊ‬
Merchandise account ‫ﺤﺴﺎﺏ ﺍﻟﺒﻀﺎﺌﻊ‬
Merchandise cost ‫ﻜﻠﻔﺔ ﺍﻟﺒﻀﺎﻋﺔ‬
Merchandise inventory ‫ﺠﺭﺩ ﺍﻟﺒﻀﺎﻋﺔ‬
Merchandise procurement ‫ﻜﻠﻔﺔ ﺸﺭﺍﺀ ﺍﻟﺒﻀﺎﻋﺔ‬
cost
Merchant ‫ﺘﺎﺠﺭ‬
Merchant bank ‫ﻤﺼﺭﻑ ﺘﺠﺎﺭﻱ‬
Merge ‫ ﻴﻨﺩﻤﺞ‬،‫ﻴﺩﻤﺞ‬
Merger ‫ ﺍﻻﻨﺩﻤﺎﺝ‬،‫ ﺘﻭﺤﻴﺩ‬،‫ﺩﻤﺞ‬
Merit ‫ ﻤﻴﺯﺓ‬،‫ ﺍﺴﺘﺤﻘﺎﻕ‬،‫ﺠﺩﺍﺭﺓ‬
Merit bonus ‫ﻤﻜﺎﻓﺄﺓ ﺍﻟﻤﺭﺩﻭﺩ ﺍﻟﺠﻴﺩ‬
Merit rating ‫ﺍﻟﺘﻘﻴﻴﻡ ﻟﻠﺠﺩﺭﺍﺓ‬
Metage (‫ ﻭﺯﻥ )ﻭﺴﻴﻠﺔ ﺍﻟﻭﺯﻥ‬،‫ﺭﺴﻡ ﺍﻟﻭﺯﻥ‬
Method ‫ ﻨﻅﺎﻡ‬،‫ ﻤﻨﻬﺞ‬،‫ ﺍﺴﻠﻭﺏ‬،‫ﻁﺭﻴﻘﺔ‬
Method of operation ‫ﻁﺭﻴﻘﺔ ﺍﻟﺘﺸﻐﻴل‬
Method of payment ‫ﻁﺭﻴﻕ ﺍﻟﺩﻓﻊ‬
Method variance (‫ﺍﻨﺤﺭﺍﻑ ﻁﺭﻴﻘﺔ )ﻓﻲ ﺍﻟﺘﺼﻨﻴﻊ‬
Methodic ‫ ﻨﻅﺎﻤﻲ‬،‫ﻤﻨﻬﺠﻲ‬
Meter ‫ﻤﺘﺭ‬
Metric system ‫ﺍﻟﻨﻅﺎﻡ ﺍﻟﻤﺘﺭﻱ‬
Mi
Microfilm ‫ﻓﻠﻡ ﻴﺤﻤل ﺼﻭﺭﺍ ﻓﻭﺘﻭﻏﺭﺍﻓﻴﺔ ﻤﺼﻐﺭﺓ‬
Middleman ‫ﺍﻟﻭﺴﻴﻁ‬
Minimize ‫ﻴﺨﻔﺽ ﺍﻟﻰ ﺍﻟﺤﺩ ﺍﻻﺩﻨﻰ‬
Minimum ‫ﺤﺩ ﺃﺩﻨﻰ‬
Minimum rate ‫ﺍﻟﺤﺩ ﺍﻻﺩﻨﻰ ﻟﻸﺠﻭﺭ‬
Minimum value ‫ﺍﻟﻘﻴﻤﺔ ﺍﻟﺩﻨﻴﺎ‬
Minor ‫ ﺜﺎﻨﻭﻱ‬،‫ﻓﺭﻋﻲ‬
Minority ‫ﺃﻗﻠﻴﺔ‬
Minority interest (‫ﻤﺼﻠﺤﺔ ﺍﻻﻗﻠﻴﺔ )ﻓﻲ ﺍﻟﺸﺭﻜﺎﺕ‬
Minus ‫ﻨﺎﻗﺹ‬
Minute ‫ﻤﺤﻀﺭ ﺠﻠﺴﺔ‬
Mintage ‫ﺤﻕ ﺴﻙ ﺍﻟﻨﻘﻭﺩ‬
Misapplication of public ‫ﺍﺨﺘﻼﺱ ﺃﻤﻭﺍل‬
funds
Miscalculate ‫ﻴﺨﻁﺊ ﺍﻟﺘﻘﺩﻴﺭ ﺍﻭ ﺍﻟﺤﺴﺎﺏ‬
Miscarriage ‫ ﺴﻭﺀ ﻨﻘل‬،‫ﻀﻴﺎﻉ‬
Miscellaneous ‫ﻤﺘﻨﻭﻉ‬
Miscellaneous assets ‫ﻤﻭﺠﻭﺩﺍﺕ ﺃﺨﺭﻯ‬
Miscellaneous expenses ‫ﻤﺼﺎﺭﻴﻑ ﻤﺘﻨﻭﻋﺔ‬
Miscellaneous income ‫ﺍﻴﺭﺍﺩﺍﺕ ﻤﺘﻨﻭﻋﺔ‬
Miscellaneous revenue ‫ﻋﺎﺌﺩﺍﺕ ﻤﺘﻨﻭﻋﺔ‬
Miscount ‫ﺨﻁﺄ ﺤﺴﺎﺒﻲ‬
Misfeasance ‫ﺇﺴﺎﺀﺓ ﺍﺴﺘﻌﻤﺎل ﺍﻟﺴﻠﻁﺔ‬
Mislay (‫ ﻴﻔﻘﺩ )ﻴﻨﺴﻰ ﺍﻟﺸﺨﺹ ﺍﻴﻥ ﻭﻀﻊ ﺍﻟﺸﻲﺀ‬،‫ﻴﻀﻴﻊ‬
Mislead ‫ ﻴﺨﺩﻉ‬،‫ﻴﻀﻠل‬
Misleading ‫ ﺨﺎﺩﻉ‬،‫ﻤﻀﻠل‬
Misrepresent ‫ ﻴﺸﻭﻩ ﺍﻟﺤﻘﺎﺌﻕ‬،‫ ﻴﻔﺴﺩ‬،‫ﻴﺤﺭﻑ‬
Misrepresentation ‫ﺒﻴﺎﻥ ﺨﺎﻁﺊ‬
Missed discount ‫ﺨﺼﻡ ﻤﻔﻘﻭﺩ‬
Missing ‫ﻤﻔﻘﻭﺩ‬
Misstatement ‫ﺒﻴﺎﻥ ﻜﺎﺫﺏ‬
Mistake ‫ﺨﻁﺄ‬
Misuse ‫ﺴﻭﺀ ﺍﺴﺘﻌﻤﺎل‬
Mixed inventory ‫ﻤﺨﺯﻭﻥ ﻤﺨﺘﻠﻁ‬
Mo
Mode ‫ ﺸﻜل‬،‫ ﺼﻴﻐﺔ‬،‫ﺍﺴﻠﻭﺏ‬
Model ‫ ﻤﺨﻁﻁ‬،‫ﻨﻤﻭﺫﺝ‬
Moderate ‫ ﻫﺎﺩﺉ‬،‫ﻤﻌﺘﺩل‬
Moderate income ‫ﺩﺨل ﻤﻌﺘﺩل‬
Modernize ‫ ﻴﺤﺩﺙ‬،‫ﻴﺠﺩﺩ‬
Modification ‫ ﺘﻜﻴﻴﻑ‬،‫ﺘﻌﺩﻴل‬
Momentary partnership ‫ﺸﺭﻜﺔ ﺘﻀﺎﻤﻨﻴﺔ ﻤﺅﻗﺘﺔ‬
Monetary ‫ ﻤﺎﻟﻲ‬،‫ﻨﻘﺩﻱ‬
Monetary fund ‫ﺼﻨﺩﻭﻕ ﺍﻟﻨﻘﺩ‬
Monetary income ‫ﺩﺨل ﻨﻘﺩﻱ‬
Monetary market ‫ﺴﻭﻕ ﺍﻟﻨﻘﺩ‬
Monetary standard ‫ﻗﺎﻋﺩﺓ ﺍﻟﻨﻘﺩ‬
Monetary transactions ‫ﺼﻔﻘﺎﺕ ﻨﻘﺩﻴﺔ‬
Monetary unit ‫ﻭﺤﺩﺓ ﻨﻘﺩﻴﺔ‬
Monetary value ‫ﻗﻴﻤﺔ ﻨﻘﺩﻴﺔ‬
Money ‫ ﻨﻘﺩ‬،‫ﻋﻤﻠﺔ‬
Money at call ‫ﻨﻘﺩ ﺘﺤﺕ ﺍﻟﻁﻠﺏ‬
Money at short notice ‫ﻨﻘﺩ ﺒﺈﺸﻌﺎﺭ ﻗﺼﻴﺭ‬
Money capital ‫ﺭﺃﺴﻤﺎل ﻨﻘﺩﻱ‬
Money charger ‫ﺼﺭﺍﻑ‬
Money deposit ‫ﻭﺩﻴﻌﺔ ﻨﻘﺩﻴﺔ‬
Money equivalent (‫ﺍﻟﻤﻌﺎﺩل ﻟﻠﻨﻘﺩ )ﻤﻘﺎﺼﺔ ﻤﺜﻼ‬
Money in hand ‫ﻨﻘﺩ ﻓﻲ ﺍﻟﺼﻨﺩﻭﻕ‬
Money lender ‫ﻤﻘﺭﺽ ﺍﻟﻨﻘﻭﺩ‬
Money rate ‫ﺴﻌﺭ ﺍﻟﻨﻘﺩ‬
Monopoly ‫ﺍﺤﺘﻜﺎﺭ‬
Monopolization ‫ﻴﺤﺘﻜﺭ‬
Monthly ‫ﺸﻬﺭﻱ‬
Monthly report ‫ﺘﻘﺭﻴﺭ ﺸﻬﺭﻱ‬
Monthly statement ‫ﺒﻴﺎﻥ ﺸﻬﺭﻱ‬
Mortality ‫ ﻜﻭﻥ ﺍﻟﺸﻲﺀ ﻓﺎﻨﻴﺎ‬،‫ﻗﺎﺒﻠﻴﺔ ﺍﻻﺴﺘﻬﻼﻙ‬
Mortality curve ‫ﻤﻨﺤﻨﻰ ﺍﻷﺠل‬
Mortality rate ‫ﻤﻌﺩل ﺍﻟﻭﻓﻴﺎﺕ‬
Mortality table ‫ ﺠﺩﻭل ﺍﻟﺘﻌﻤﻴﺭ‬،‫ﺠﺩﻭل ﺘﻭﻗﻌﺎﺕ ﺍﻟﺤﻴﺎﺓ‬
Mortgage ‫ ﻴﺭﻫﻥ‬،‫ﺭﻫﻥ‬
• Blanket mortgage ‫ﺭﻫﻥ ﻋﺎﻡ‬
• Chattels mortgage ‫ﺭﻫﻥ ﺍﻤﻭﺍل ﻤﻨﻘﻭﻟﺔ‬
• Foreclose a ‫ﻴﻨﺯﻉ ﻤﻠﻜﻴﺔ ﺍﻟﺸﻲﺀ ﺍﻟﻤﺭﻫﻭﻥ‬
mortgage
• Open ended ‫ﺭﻫﻥ ﻤﻔﺘﻭﺡ‬
mortgage
• Redemption of ‫ﻓﻙ ﺍﻟﺭﻫﻥ‬
mortgage
Mortgage bank ‫ﻤﺼﺭﻑ ﺍﻟﺭﻫﻭﻥ‬
Mortgage bond ‫ﺴﻨﺩ ﺭﻫﻥ‬
Mortgage credit ‫ﺘﺴﻠﻴﻑ ﻋﻘﺎﺭﻱ‬
Mortgage debenture ‫ﺴﻨﺩ ﺩﻴﻥ ﻤﺅﻤﻥ ﺒﺭﻫﻥ‬
Mortgage debt ‫ﺩﻴﻥ ﺒﺭﻫﻥ‬
Mortgage deed ‫ﺼﻙ ﺒﺭﻫﻥ‬
Mortgage loan ‫ﺩﻴﻥ ﻤﻀﻤﻭﻥ ﺒﺭﻫﻥ‬
Mortgageable ‫ﻗﺎﺒل ﻟﻠﺭﻫﻥ‬
Motion ‫ ﺍﻗﺘﺭﺍﺡ‬،‫ﺍﻟﺤﺭﻜﺔ‬
Movable property ‫ﺍﻤﻭﺍل ﻤﻨﻘﻭﻟﺔ‬
Movables ‫ﻤﻨﻘﻭﻻﺕ‬
Move ‫ ﻴﺘﻘﺩﻡ‬،‫ ﻴﺘﺤﺭﻙ‬،‫ﻴﻘﺘﺭﺡ ﺭﺴﻤﻴﺎ‬
Movement ‫ ﻨﺸﺎﻁ‬،‫ ﻋﻤل‬،‫ﺤﺭﻜﺔ‬
Moving average ‫ﺍﻟﻤﺘﻭﺴﻁ ﺍﻟﻤﺘﺤﺭﻙ‬
Moving budget ‫ﻤﻴﺯﺍﻨﻴﺔ ﻤﺘﺤﺭﻜﺔ‬
Moving projection ‫ﺘﺼﻭﺭ ﺍﻭ ﺘﻨﺒﺅ ﻤﺴﺘﻤﺭ‬
Mu
Multilateral ‫ﻤﺘﻌﺩﺩ ﺍﻻﻁﺭﺍﻑ‬
Multilateral agreement ‫ﺍﺘﻔﺎﻗﻴﺔ ﺒﻴﻥ ﻋﺩﺓ ﺍﻁﺭﺍﻑ‬
Multiphase sampling ‫ﺍﺨﺘﺒﺎﺭ ﻋﻴﻨﺎﺕ ﻤﺘﻌﺩﺩﺓ ﺍﻟﻤﺭﺍﺤل‬
Multiple ‫ﻤﺘﻌﺩﺩ‬
Multiple costs (‫ﺍﻟﻜﻠﻔﺔ ﺍﻟﻤﺭﻜﺒﺔ )ﺍﻟﻤﺘﻌﺩﺩﺓ‬
Multiple product pricing ‫ﺘﺴﻌﻴﺭ ﻤﻨﺘﺠﺎﺕ ﻤﺘﻌﺩﺩﺓ‬
Multiplication ‫ﺍﻟﻀﺭﺏ ﺍﻟﺤﺴﺎﺒﻲ‬
Multiplier ‫ ﺍﻟﻤﻀﺎﻋﻑ‬،‫ﺍﻟﻤﻀﺭﻭﺏ ﻓﻴﻪ‬
Multiply ‫ﻴﻀﺭﺏ ﻋﺩﺩﺍ ﻓﻲ ﺁﺨﺭ‬
Multistage sampling ‫ﺍﺨﺘﻴﺎﺭ ﻤﺘﻌﺩﺩ ﺍﻟﻤﺭﺍﺤل ﻟﻠﻌﻴﻨﺎﺕ‬
Municipal dues ‫ﺭﺴﻭﻡ ﺒﻠﺩﻴﺎﺕ‬
Municipality ‫ﺒﻠﺩﻴﺔ‬
Mutilated notes ‫ﺍﻭﺭﺍﻕ ﻨﻘﺩ ﺘﺎﻟﻔﺔ‬
Mutual corporation ‫ﺸﺭﻜﺔ ﻤﺘﺒﺎﺩﻟﺔ‬
Mutual debts ‫ﺩﻴﻭﻥ ﻤﺘﺒﺎﺩﻟﺔ‬
Mutual fund ‫ﻤﺅﺴﺴﺔ ﺍﺴﺘﺜﻤﺎﺭ ﻤﺸﺘﺭﻜﺔ‬
 N
Na
Nail ‫ ﻤﺴﻤﺎﺭ‬،‫ﻅﻔﺭ‬
• lay on the nail ‫ﻴﺩﻓﻊ ﻓﻭﺭﺍ‬
Naked ‫ ﻋﺎ ٍﺭ‬،‫ﺩﻭﻥ ﻀﻤﺎﻥ‬
Name ‫ﺍﺴﻡ‬
Name a person in a deed ‫ﻴﺴﻤﻲ ﺸﺨﺼﺎ ﺒﺎﻟﺤﺠﺔ‬
Name a price ‫ﻴﺤﺩﺩ ﺴﻌﺭﺍ‬
Name of a firm ‫ﺍﺴﻡ ﺍﻟﺸﺭﻜﺔ‬
Narration ‫ﺒﻴﺎﻥ ﻓﻲ ﺍﻟﻘﻴﺩ‬
Narrative form (‫ﺍﺴﻠﻭﺏ ﺍﻟﺴﺭﺩ )ﺒﻴﺎﻥ ﺍﻻﺭﺒﺎﺡ‬
national bank ‫ﺍﻟﻤﺼﺭﻑ ﺍﻟﻭﻁﻨﻲ‬
National debt ‫ﺩﻴﻥ ﻋﺎﻡ‬
National income ‫ﺩﺨل ﻗﻭﻤﻲ‬
Nationalization ‫ﺘﺄﻤﻴﻡ‬
Nationalize ‫ﻴﺅﻤﻡ‬
Natural ‫ﻁﺒﻴﻌﻲ‬
Natural business year ‫ﺴﻨﺔ ﻤﺎﻟﻴﺔ ﻁﺒﻴﻌﻴﺔ‬
Natural person ‫ﺸﺨﺹ ﻁﺒﻴﻌﻲ‬
Natural tolerance ‫ﺍﻟﺘﺴﺎﻤﺢ ﺍﻟﻁﺒﻴﻌﻲ‬
Nature of business ‫ﻁﺒﻴﻌﺔ ﺍﻟﻌﻤل‬
Nature of contents ‫ﻭﺼﻑ ﺍﻟﻤﺤﺘﻭﻴﺎﺕ‬
Ne
Necessity condition ‫ﺍﻟﺸﺭﻁ ﺍﻟﻼﺯﻡ‬
Negative confirmation ‫ﺘﺄﻴﻴﺩ ﺴﻠﺒﻲ‬
Negative good will ‫ﺸﻬﺭﺓ ﺴﻠﺒﻴﺔ‬
Negligence ‫ ﺘﻘﺼﻴﺭ‬،‫ﺍﻫﻤﺎل‬
Negligible ‫ ﺠﺩﻴﺭ ﺒﺎﻹﻫﻤﺎل‬،‫ﺘﺎﻓﻪ‬
Negligible error ‫ﺨﻁﺄ ﻁﻔﻴﻑ‬
Negotiability ‫ﺼﺎﻟﺢ ﻟﻠﺘﺤﻭﻴل‬
Negotiable ‫ﻗﺎﺒل ﻟﻠﺘﺩﺍﻭل‬
Negotiable instrument ‫ﺍﻭﺭﺍﻕ ﺘﺠﺎﺭﻴﺔ ﻗﺎﺒﻠﺔ ﻟﻠﺘﺤﻭﻴل‬
Negotiable papers ‫ﺍﻭﺭﺍﻕ ﻗﺎﺒﻠﺔ ﻟﻠﺘﺤﻭﻴل‬
Negotiable securities ‫ﺍﻭﺭﺍﻕ ﻤﺎﻟﻴﺔ ﻗﺎﺒﻠﺔ ﻟﻠﺘﺤﻭﻴل‬
‫‪Negotiable title‬‬ ‫ﺴﻨﺩ ﻗﺎﺒل ﻟﻠﺘﺤﻭﻴل‬
‫‪Negotiate‬‬ ‫ﻴﺤﺴﻡ ﺴﻨﺩﺍ‪ ،‬ﻴﻔﺎﻭﺽ‪ ،‬ﻴﺤﻭل‬
‫‪Negotiate a bargain‬‬ ‫ﻴﻔﺎﻭﺽ ﻋﻠﻰ ﺼﻔﻘﺔ‬
‫‪Negotiate a bill‬‬ ‫ﻴﺨﺼﻡ ﻜﻤﺒﻴﺎﻟﺔ‬
‫‪Negotiate a loan‬‬ ‫ﻴﻌﻘﺩ ﻗﺭﻀﺎ‬
‫‪Negotiate of documents‬‬ ‫ﺘﺩﺍﻭل ﺍﻟﻤﺴﺘﻨﺩﺍﺕ‬
‫‪Nesting‬‬ ‫ﺘﻐﻠﻴﻑ ﻤﻭﺍﺩ ﻗﺎﺒﻠﺔ ﻟﻠﻜﺴﺭ‬
‫‪Net‬‬ ‫ﺼﺎﻑ‬
‫‪Net assets‬‬ ‫ﺼﺎﻓﻲ ﺍﻟﻤﻭﺠﻭﺩﺍﺕ‬
‫‪Net avails‬‬ ‫ﺍﻟﻘﻴﻤﺔ ﺍﻟﻔﻌﻠﻴﺔ )ﻜﻤﺒﻴﺎﻟﺔ ﻤﺨﺼﻭﺼﺔ(‬
‫‪Net book value‬‬ ‫ﺼﺎﻓﻲ ﺍﻟﻘﻴﻤﺔ ﺍﻟﺩﻓﺘﺭﻴﺔ‬
‫‪Net cash‬‬ ‫ﺍﻟﺩﻓﻊ ﻨﻘﺩﺍ‬
‫‪Net cost‬‬ ‫ﺼﺎﻓﻲ ﺍﻟﻜﻠﻔﺔ‬
‫‪Net current asset‬‬ ‫ﺍﻟﺭﺃﺴﻤﺎل ﺍﻟﻌﺎﻤل‬
‫‪Net earnings‬‬ ‫ﺼﺎﻓﻲ ﺍﻟﺩﺨل‬
‫‪Net income‬‬ ‫ﺍﻴﺭﺍﺩ ﺼﺎﻑ‬
‫‪Net interest‬‬ ‫ﻓﺎﺌﺩﺓ ﺼﺎﻓﻴﺔ‬
‫‪Net investment‬‬ ‫ﺼﺎﻓﻲ ﻤﻌﺎﻤل ﺍﻻﺴﺘﺜﻤﺎﺭ‬
‫‪coefficient‬‬
‫‪Net loss‬‬ ‫ﺼﺎﻓﻲ ﺍﻟﺨﺴﺎﺭﺓ‬
‫‪Net margin‬‬ ‫ﺍﻟﺭﺒﺢ ﺍﻟﺼﺎﻓﻲ‬
‫‪Net national product‬‬ ‫ﺍﻟﺩﺨل ﺍﻟﻘﻭﻤﻲ ﺍﻟﺼﺎﻓﻲ‬
‫‪Net operating profit‬‬ ‫ﺼﺎﻓﻲ ﺭﺒﺢ ﺍﻟﺘﺸﻐﻴل‬
‫‪Net output‬‬ ‫ﺼﺎﻓﻲ ﺍﻻﻨﺘﺎﺝ‬
‫‪Net premium‬‬ ‫ﺼﺎﻓﻲ ﺍﻟﻘﺴﻁ‬
‫‪Net product‬‬ ‫ﺍﻟﻨﺎﺘﺞ ﺍﻟﺼﺎﻓﻲ‬
‫‪Net profits‬‬ ‫ﺍﻻﺭﺒﺎﺡ ﺍﻟﺼﺎﻓﻴﺔ‬
‫‪Net profit on sales‬‬ ‫ﺼﺎﻓﻲ ﺭﺒﺢ ﺍﻟﻤﺒﻴﻌﺎﺕ‬
‫‪Net purchases‬‬ ‫ﺼﺎﻓﻲ ﺍﻟﻤﺸﺘﺭﻴﺎﺕ‬
‫‪Net realizable value‬‬ ‫ﺍﻟﻘﻴﻤﺔ ﺍﻟﺼﺎﻓﻴﺔ ﺍﻟﻤﺘﺤﻘﻘﺔ‬
‫‪Net revenue‬‬ ‫ﺼﺎﻓﻲ ﺍﻻﻴﺭﺍﺩ‬
‫‪Net sales‬‬ ‫ﺼﺎﻓﻲ ﺍﻟﻤﺒﻴﻌﺎﺕ‬
‫‪Network‬‬ ‫ﺸﺒﻜﺔ‬
‫‪Net working capital‬‬ ‫ﺍﻟﺭﺃﺴﻤﺎل ﺍﻟﻌﺎﻤل ﺍﻟﺼﺎﻓﻲ‬
‫‪Net worth‬‬ ‫ﺤﻘﻭﻕ ﺍﻟﺸﺭﻜﺎﺀ )ﺍﻟﺭﺃﺴﻤﺎل ﺍﻟﻤﺘﺨﺫ ﻓﻲ ﺍﻟﺸﺭﻜﺔ(‬
‫‪Net yield‬‬ ‫ﺍﻟﺤﺎﺼل ﺍﻟﺼﺎﻓﻲ‬
‫‪No‬‬
‫‪Nominal‬‬ ‫ﺇﺴﻤﻲ‬
‫‪Nominal account‬‬ ‫ﺤﺴﺎﺏ ﺍﺴﻤﻲ‬
‫‪Nominal capital‬‬ ‫ﺭﺃﺴﻤﺎل ﺍﺴﻤﻲ‬
‫‪Nominal debenture‬‬ ‫ﺴﻨﺩ ﺍﺴﻤﻲ‬
‫‪Nominal element‬‬ ‫ﺍﻟﻌﻨﺼﺭ ﺍﻻﺴﻤﻲ‬
‫‪Nominal interest‬‬ ‫ﻓﺎﺌﺩﺓ ﺍﺴﻤﻴﺔ‬
‫‪Nominal partner‬‬ ‫ﺸﺭﻴﻙ ﺍﺴﻤﻲ‬
‫‪Nominal share‬‬ ‫ﺴﻬﻡ ﺍﺴﻤﻲ‬
‫‪Nominal value‬‬ ‫ﻗﻴﻤﺔ ﺍﺴﻤﻴﺔ‬
‫‪Nominal wage‬‬ ‫ﺍﺠﺭ ﻨﻘﺩﻱ ﺍﻭ ﺭﻤﺯﻱ‬
‫‪Nominate‬‬ ‫ﻴﺭﺸﺢ‪ ،‬ﻴﺴﻤﻲ‬
‫‪Nomination‬‬ ‫ﺘﺴﻤﻴﺔ‪ ،‬ﺘﻌﻴﻴﻥ‪ ،‬ﺘﺭﺸﻴﺢ‬
‫‪Norm‬‬ ‫ﻤﻌﻴﺎﺭ‪ ،‬ﻤﺒﺩﺃ‪ ،‬ﺤﻜﻤﺔ‬
‫‪Normal‬‬ ‫ﻁﺒﻴﻌﻲ‪ ،‬ﻋﺎﺩﻱ‬
‫‪Normal cost‬‬ ‫ﻜﻠﻔﺔ ﻋﺎﺩﻴﺔ‬
‫‪Normal curve‬‬ ‫ﻤﻨﺤﻨﻰ ﻁﺒﻴﻌﻲ‬
‫‪Normal distribution‬‬ ‫ﺘﻭﺯﻴﻊ ﻁﺒﻴﻌﻲ‬
‫‪Normal price‬‬ ‫ﺴﻌﺭ ﻋﺎﺩﻱ‬
‫‪Normal return‬‬ ‫ﺍﻴﺭﺍﺩ ﺒﻔﺎﺌﺩﺓ ﻋﺎﺩﻴﺔ‬
‫‪Normal standard‬‬ ‫ﺍﻟﻤﻌﺩل ﺍﻟﻤﻌﻴﺎﺭﻱ‬
‫‪Normal standard cost‬‬ ‫ﻜﻠﻔﺔ ﻤﻌﻴﺎﺭﻴﺔ ﺍﻋﺘﻴﺎﺩﻴﺔ‬
‫‪Normal table‬‬ ‫ﺠﺩﻭل ﻁﺒﻴﻌﻲ‬
‫‪Normal value‬‬ ‫ﺍﻟﻘﻴﻤﺔ ﺍﻟﻁﺒﻴﻌﻴﺔ‬
‫‪Nostra account‬‬ ‫ﺤﺴﺎﺏ ﻤﺼﺭﻑ ﻤﺎ ﻓﻲ ﺍﻟﺨﺎﺭﺝ‬
‫‪Notarial seal‬‬ ‫ﺨﺘﻡ ﺘﻭﺜﻴﻘﻲ‬
‫‪Notary act‬‬ ‫ﻋﻘﺩ ﺭﺴﻤﻲ‬
‫‪Notary deed‬‬ ‫ﺤﺠﺔ ﻤﻭﺜﻘﺔ ﻟﺩﻯ ﻜﺎﺘﺏ ﺍﻟﻌﺩل‬
‫‪Notary public‬‬ ‫ﺍﻟﻜﺎﺘﺏ ﺍﻟﻌﺩل‬
‫‪Note‬‬ ‫ﻤﻼﺤﻅﺔ‪ ،‬ﻜﻤﺒﻴﺎﻟﺔ‬
‫‪• Cover note‬‬ ‫ﺍﺸﻌﺎﺭ ﺘﺄﻤﻴﻥ‬
‫‪• Discount note‬‬ ‫ﻜﺸﻑ ﺒﺎﻟﺨﺼﻭﻤﺎﺕ‬
‫‪Notification‬‬ ‫ﺘﺒﻠﻴﻎ‪ ،‬ﺍﺨﺒﺎﺭ‪ ،‬ﺍﻋﻼﻡ‬
‫‪Noting a bill‬‬ ‫ﺍﺨﺒﺎﺭ ﻋﻠﻰ ﻅﻬﺭ ﺍﻟﻜﻤﺒﻴﺎﻟﺔ‬
‫‪Noting charges‬‬ ‫ﻤﺼﺎﺭﻴﻑ ﺘﺒﻠﻴﻎ‬
‫‪Notwithstanding‬‬ ‫ﻤﻊ ﺫﻟﻙ‪ ،‬ﻋﻠﻰ ﺭﻏﻡ ﻤﻥ‬
‫‪Novation‬‬ ‫ﺍﺴﺘﺒﺩﺍل ﺴﻨﺩ ﺍﻟﺩﻴﻥ ﺒﻐﻴﺭﻩ‬
‫‪Nu‬‬
Nuisance value ‫ﻗﻴﻤﺔ ﺘﻀﺭﺭ‬
Null ‫ﻍ‬
ٍ ‫ ﻻ‬،‫ﺒﺎﻁل‬
Null and void ‫ﻻﻍ ﻭﺒﺎﻁل‬
Nullify ‫ ﻴﻠﻐﻲ‬،‫ﻴﺒﻁل‬
Nullity of contract ‫ﺒﻁﻼﻥ ﻋﻘﺩ‬
Number ‫ ﺭﻗﻡ‬،‫ﻋﺩﺩ‬
• Even number ‫ﻋﺩﺩ ﺯﻭﺠﻲ‬
• Odd number ‫ﻋﺩﺩ ﻤﻔﺭﺩ‬
Numbering ‫ﺘﺭﻗﻴﻡ‬
Numerical ‫ﻋﺩﺩﻱ‬
Numerical value ‫ﻗﻴﻤﺔ ﻋﺩﺩﻴﺔ‬
 ‫‪O‬‬
‫‪Oa‬‬
‫‪Oath‬‬ ‫ﻴﻤﻴﻥ‪ ،‬ﻗﺴﻡ‬
‫‪Ob‬‬
‫‪Object‬‬ ‫ﻏﺭﺽ‪ ،‬ﻫﺩﻑ‪ ،‬ﺒﺎﻋﺙ‪ ،‬ﺩﺍﻓﻊ‬
‫‪Objection‬‬ ‫ﺍﻋﺘﺭﺍﺽ‪ ،‬ﻤﻌﺎﺭﻀﺔ‪ ،‬ﺭﻓﺽ‬
‫‪Objective‬‬ ‫ﻫﺩﻑ‪ ،‬ﻤﻭﻀﻭﻋﻲ‬
‫‪Objective statement‬‬ ‫ﺒﻴﺎﻥ ﻤﺼﺎﺭﻴﻑ ﺤﺴﺏ ﻨﻭﻋﻬﺎ‬
‫‪Objective value‬‬ ‫ﺍﻟﻘﻴﻤﺔ ﺍﻟﻤﻭﻀﻭﻋﻴﺔ‬
‫‪Obligate‬‬ ‫ﻀﺭﻭﺭﻱ‪ ،‬ﻴﻠﺯﻡ‪ ،‬ﻴﻭﺠﺏ‬
‫‪Obligation‬‬ ‫ﺘﻌﻬﺩ‪ ،‬ﺍﻟﺘﺯﺍﻡ‪ ،‬ﻭﺍﺠﺏ‬
‫‪• Fulfill one’s‬‬ ‫ﻴﻔﻲ ﺒﺎﻟﺘﺯﺍﻤﺎﺘﻪ‬
‫‪obligation‬‬
‫‪• Joint and several‬‬ ‫ﺍﻟﺘﺯﺍﻡ ﺒﺎﻟﺘﻜﺎﻤل ﻭﺍﻟﺘﻀﺎﻤﻥ‬
‫‪obligation‬‬
‫‪• Meet one’s‬‬ ‫ﻴﺘﻤﺴﻙ ﺒﺎﻟﺘﺯﺍﻤﺎﺘﻪ‬
‫‪obligation‬‬
‫‪• Perfect obligation‬‬ ‫ﺍﻟﺘﺯﺍﻡ ﻗﺎﻨﻭﻨﻲ‬
‫‪• Release from an‬‬ ‫ﻴﺒﺭﺉ ﻤﻥ ﺍﻟﺘﺯﺍﻡ‬
‫‪obligation‬‬
‫‪• Undertake an‬‬ ‫ﻴﺭﺘﺒﻁ ﺒﺎﻟﺘﺯﺍﻡ‬
‫‪obligation‬‬
‫‪• Withdraw from‬‬ ‫ﻴﻨﺴﺤﺏ ﻤﻥ ﺍﻟﺘﺯﺍﻡ‬
‫‪on’es obligation‬‬
‫‪• Incurred‬‬ ‫ﺍﻻﻟﺘﺯﺍﻤﺎﺕ ﺍﻟﻤﺘﺭﺘﺒﺔ‬
‫)‪obligation(s‬‬
‫‪• Outstanding‬‬ ‫ﺍﻻﻟﺘﺯﺍﻤﺎﺕ ﺍﻟﻤﻌﻠﻘﺔ‬
‫)‪obligation(s‬‬
‫‪Oblige‬‬ ‫ﻴﻠﺯﻡ‪ ،‬ﻴﺠﺒﺭ‬
‫‪Obligee‬‬ ‫ﺍﻟﻤﺘﻔﻀل ﻋﻠﻴﻪ‬
‫‪Obliterate‬‬ ‫ﻴﻤﺤﻭ‪ ،‬ﻴﻁﻤﺱ‪ ،‬ﻴﺯﻴل‬
‫‪Observance‬‬ ‫ﻤﺭﺍﻋﺎﺓ ﺍﻟﺘﻘﻴﺩ )ﺒﺎﻟﻘﺎﻨﻭﻥ(‪ ،‬ﻤﻼﺤﻅﺔ‬
‫‪Observation‬‬ ‫ﻤﻼﺤﻅﺔ‪ ،‬ﻤﺭﺍﻗﺒﺔ‪ ،‬ﺍﻨﺘﺒﺎﻩ‬
‫‪Obsolescence‬‬ ‫ﺒﻁﻼﻥ ﺍﻻﺴﺘﻌﻤﺎل‬
‫‪Obsolete‬‬ ‫ﻤﻬﺠﻭﺭ‪ ،‬ﻴﺼﺒﺢ ﻏﻴﺭ ﻤﺴﺘﻌﻤل‪ ،‬ﻤﻬﻤل‬
Obsolete stocks ‫ﺍﻟﺒﻀﺎﻋﺔ ﺍﻟﻘﺩﻴﻤﺔ‬
Obtain ‫ﻴﺤﺼل ﻋﻠﻰ‬
Obtain a signature by ‫ﻴﺤﺼل ﻋﻠﻰ ﺘﻭﻗﻴﻊ ﺒﺎﻻﺤﺘﻴﺎل‬
fraud
Obtain advances of ‫ﻴﺤﺼل ﻋﻠﻰ ﺴﻠﻑ ﻨﻘﺩﻴﺔ‬
money
Oc
Occasional ‫ ﻏﻴﺭ ﻤﺴﺘﻤﺭ‬،‫ ﻤﺘﻘﻁﻊ‬،‫ﻋﺭﻀﻲ‬
Occasional hand ‫ﻴﺩ ﻋﺎﻤﻠﺔ ﺍﻀﺎﻓﻴﺔ‬
Occasional income ‫ﺍﻴﺭﺍﺩ ﻋﺭﻀﻲ‬
Occupancy ‫ ﺘﻤﻠﻙ‬،‫ﺍﺸﻐﺎل‬
Occupation ‫ ﺸﻐل‬،‫ﻤﻬﻨﺔ‬
Od
Odd ‫ ﺸﺎﺫ‬،‫ ﻏﺭﻴﺏ‬،‫ﻤﻔﺭﺩ‬
Oddments ‫ﺒﻘﻴﺔ ﺭﺼﻴﺩ‬
Odd lot ‫ﻭﺤﺩﺓ ﺘﺠﺎﺭﻴﺔ )ﺃﻗل ﻤﻥ ﻤﺎﺌﺔ( ﻓﻲ ﺒﻭﺭﺼﺔ ﺍﻻﺴﻬﻡ‬
Of
Off ‫ ﺒﻌﻴﺩﺍ‬،‫ﺜﺎﻨﻭﻱ‬
Off issue ‫ﻤﺴﺄﻟﺔ ﺜﺎﻨﻭﻴﺔ‬
Off street ‫ﺸﺎﺭﻉ ﺜﺎﻨﻭﻱ‬
Off day ‫ﻴﻭﻡ ﻋﻁﻠﺔ‬
Offence ‫ ﺠﺭﻴﻤﺔ‬،‫ﺍﻫﺎﻨﺔ‬
Offer ‫ ﻋﻁﺎﺀ‬،‫ﻋﺭﺽ‬
• Excess offer ‫ﻋﺭﺽ ﺯﺍﺌﺩ‬
• Firm offer ‫ﻋﺭﺽ ﺜﺎﺒﺕ‬
• Verbal offer ‫ﻋﺭﺽ ﺸﻔﻬﻲ‬
Offerer ‫ﺍﻟﻌﺎﺭﺽ‬
Offering price ‫ﺍﻟﺴﻌﺭ ﺍﻟﻤﻌﺭﻭﺽ‬
Office ‫ﻤﻜﺘﺏ‬
Central (head) office ‫ﺍﻟﻤﺭﻜﺯ ﺍﻟﺭﺌﻴﺱ‬
Office equipment ‫ﻤﻌﺩﺍﺕ ﻤﻜﺘﺏ‬
Office expenses ‫ﻤﺼﺎﺭﻴﻑ ﻤﻜﺘﺏ‬
Office furniture and ‫ﺍﺜﺎﺙ ﻭﻤﻌﺩﺍﺕ ﻤﻜﺘﺏ‬
equipment
Office hours ‫ﺴﺎﻋﺎﺕ ﺍﻟﻌﻤل‬
Office manager ‫ﻤﺩﻴﺭ ﻤﻜﺘﺏ‬
Office rent ‫ﺍﻴﺠﺎﺭ ﺍﻟﻤﻜﺘﺏ‬
‫‪Office requisites‬‬ ‫ﺍﺜﺎﺙ ﻭﻟﻭﺍﺯﻡ ﺍﻟﻤﻜﺘﺏ‬
‫‪Officer‬‬ ‫ﻤﻭﻅﻑ‪ ،‬ﻀﺎﺒﻁ‬
‫‪Official‬‬ ‫ﻤﻭﻅﻑ‪ ،‬ﺭﺴﻤﻲ‪ ،‬ﻗﺎﻨﻭﻨﻲ‬
‫‪Official documents‬‬ ‫ﻭﺜﺎﻕ ﺭﺴﻤﻴﺔ‬
‫‪Official estimate‬‬ ‫ﺘﻘﺩﻴﺭ ﺭﺴﻤﻲ‬
‫‪Official extract‬‬ ‫ﻤﺴﺘﺨﺭﺝ ﺭﺴﻤﻲ‬
‫‪Official journal‬‬ ‫ﺠﺭﻴﺩﺓ ﺭﺴﻤﻴﺔ‬
‫‪Official notification‬‬ ‫ﺍﺸﻌﺎﺭ ﺭﺴﻤﻲ‬
‫‪Official price‬‬ ‫ﺍﻟﺴﻌﺭ ﺍﻟﺭﺴﻤﻲ ﻟﻼﻭﺭﺍﻕ ﺍﻟﻤﺎﻟﻴﺔ‬
‫‪Official quotation‬‬ ‫ﺍﻟﺴﻌﺭ ﺍﻟﺭﺴﻤﻲ‬
‫‪Official rate‬‬ ‫ﺍﺴﻌﺎﺭ ﺍﻟﺨﺼﻡ ﺍﻟﺭﺴﻤﻴﺔ )ﻓﻲ ﻤﺼﺭﻑ(‬
‫‪Officially‬‬ ‫ﺭﺴﻤﻴﺎ‬
‫‪Offset‬‬ ‫ﺘﻌﻭﻴﺽ ﻋﻥ ﺨﺴﺎﺭﺓ‪ ،‬ﻤﻘﺎﺼﺔ‪ ،‬ﻴﻭﺍﺯﻥ‬
‫‪Offset account‬‬ ‫ﺤﺴﺎﺏ ﺘﻭﺍﺯﻨﻲ‬
‫‪Offsetting error‬‬ ‫ﺨﻁﺄ ﻤﻭﺍﺯﻥ‬
‫‪Offsetting transactions‬‬ ‫ﻋﻘﻭﺩ ﺘﻌﻭﻴﻀﻴﺔ‬
‫‪Offtake‬‬ ‫ﺭﻭﺍﺝ )ﺒﻀﺎﻋﺔ ﻤﺎ(‬
‫‪Ol‬‬
‫‪Old‬‬ ‫ﻗﺩﻴﻡ‬
‫‪Old balance‬‬ ‫ﺭﺼﻴﺩ ﻗﺩﻴﻡ‬
‫‪Old age insurance‬‬ ‫ﺘﺄﻤﻴﻥ ﻋﻠﻰ ﺍﻟﺸﻴﺨﻭﺨﺔ‬
‫‪Oligopoly price‬‬ ‫ﺍﻟﺴﻌﺭ ﺤﻴﻥ ﻴﺯﻴﺩ ﺍﻟﻁﻠﺏ ﻋﻠﻰ ﺍﻟﻌﺭﺽ‪ /‬ﺍﺤﺘﻜﺎﺭ ﺍﻟﻘﻠﺔ‬
‫‪Om‬‬
‫‪Omission‬‬ ‫ﺍﻟﺴﻌﺭ ﺤﻴﻥ ﻴﺯﻴﺩ ﺍﻟﻌﺭﺽ ﻋﻠﻰ ﺍﻟﻁﻠﺏ‬
‫‪Omit‬‬ ‫ﺴﻬﻭ‪ ،‬ﺤﺫﻑ‬
‫‪On‬‬
‫‪On‬‬ ‫ﻋﻠﻰ‪ ،‬ﻓﻭﻕ‬
‫‪On account‬‬ ‫ﻋﻠﻰ ﺍﻟﺤﺴﺎﺏ‬
‫‪On carriage‬‬ ‫ﺍﻋﺎﺩﺓ ﺍﻟﺸﺤﻥ‬
‫‪On change‬‬ ‫ﻓﻲ ﺍﻟﺒﻭﺭﺼﺔ‬
‫‪On consignment‬‬ ‫ﺒﺎﻻﻤﺎﻨﺔ‬
‫‪On cost‬‬ ‫ﻜﻠﻔﺔ ﻏﻴﺭ ﻤﺒﺎﺸﺭﺓ‪ ،‬ﺍﻟﺘﻜﺎﻟﻴﻑ ﺍﻹﻀﺎﻓﻴﺔ‬
‫‪On credit‬‬ ‫ﺒﺎﻟﺩﻴﻥ‪ ،‬ﻋﻠﻰ ﺍﻻﻋﺘﻤﺎﺩ‬
‫‪On delivery‬‬ ‫ﻋﻨﺩ ﺍﻟﺘﺴﻠﻴﻡ‬
‫‪On demand‬‬ ‫ﻋﻨﺩ ﺍﻟﻁﻠﺏ‬
‫‪On examination‬‬ ‫ﺒﻌﺩ ﺍﻟﻔﺤﺹ ﺍﻭ ﺍﻟﺘﺩﻗﻴﻕ‬
On hand ‫ﺘﺤﺕ ﺍﻟﻴﺩ‬
On hire ‫ﻟﻼﻴﺠﺎﺭ‬
On joint account ‫ﻟﺼﺎﻟﺢ ﺍﻟﺤﺴﺎﺏ ﺍﻟﻤﺸﺘﺭﻙ‬
On passage ‫ﺍﺜﻨﺎﺀ ﺍﻟﻤﺭﻭﺭ‬
On receipt of ‫ﻋﻨﺩ ﺍﺴﺘﻼﻡ‬
On record ‫ﻟﻠﺫﻜﺭﻯ‬
On request ‫ﻋﻨﺩ ﺍﻟﻁﻠﺏ‬
On sale or return ‫ﻟﻠﺒﻴﻊ ﺍﻭ ﻟﻠﺭﺩ‬
On the berth ‫ﺍﻟﺴﻔﻴﻨﺔ ﻤﻬﻴﺄﺓ ﻟﻠﺘﺤﻤﻴل‬
Onus ‫ ﻋﺏﺀ‬،‫ﻤﺴﺅﻭﻟﻴﺔ‬
Op
Open ‫ ﺼﺭﻴﺢ‬،‫ﻤﻔﺘﻭﺡ‬
Open account ‫ﺤﺴﺎﺏ ﻤﻔﺘﻭﺡ‬
Open cheque ‫ﺸﻴﻙ ﻤﻔﺘﻭﺡ‬
Open credit ‫ﺍﻋﺘﻤﺎﺩ ﻤﻜﺸﻭﻑ‬
Open end investment ‫ﻤﺅﺴﺴﺔ ﺍﺴﺘﺜﻤﺎﺭ ﻤﺸﺘﺭﻜﺔ‬
company
Open market policy ‫ﺴﻴﺎﺴﺔ ﺍﻟﺴﻭﻕ ﺍﻟﺤﺭﺓ‬
Open the books ‫ﻓﺘﺢ ﺍﻟﺩﻓﺎﺘﺭ‬
Opening balances ‫ﺍﻟﺭﺼﻴﺩ ﺍﻻﻓﺘﺘﺎﺤﻲ‬
Opening bid ‫ﺍﻟﻌﺭﺽ ﺍﻷﺼﻠﻲ‬
Opening capital ‫ﺍﻟﺭﺃﺴﻤﺎل ﺍﻷﻭﻟﻲ‬
Opening credit ‫ﻓﺘﺢ ﺍﻋﺘﻤﺎﺩ‬
Opening entry ‫ﻗﻴﺩ ﺍﻓﺘﺘﺎﺤﻲ‬
Opening price ‫ﺴﻌﺭ ﺍﻻﻓﺘﺘﺎﺡ‬
Operating ‫ ﻤﺸﺭﻭﻉ ﺘﺠﺎﺭﻱ‬،‫ﺍﺴﺘﺜﻤﺎﺭ‬
Operating break down ‫ﺘﻔﺼﻴل ﺍﻟﻌﻤﻠﻴﺔ‬
Operating company ‫ﺸﺭﻜﺔ ﻋﺎﻤﻠﺔ‬
Operating costs ‫ﻜﻠﻔﺔ ﺍﻟﺘﺸﻐﻴل‬
Operating cycle ‫ﺩﻭﺭﺓ ﺍﻟﺘﺸﻐﻴل‬
Operating deficit ‫ﻋﺠﺯ ﺍﻟﺘﺸﻐﻴل‬
Operating effectiveness ‫ﻜﻔﺎﺀﺓ ﺍﻟﺘﺸﻐﻴل‬
Operating expense ledger ‫ﺍﺴﺘﺎﺫ ﻤﺼﺎﺭﻴﻑ ﺍﻟﺘﺸﻐﻴل‬
Operating income ‫ﺍﻴﺭﺍﺩ ﺍﻟﺘﺸﻐﻴل‬
Operating ledger ‫ﺍﺴﺘﺎﺫ ﺤﺴﺎﺒﺎﺕ ﺍﻟﺘﺸﻐﻴل‬
Operating performance ‫ﺒﻴﺎﻥ ﺍﻻﺭﺒﺎﺡ ﻭﺍﻟﺨﺴﺎﺌﺭ ﺍﻟﺘﺸﻐﻴﻠﻲ‬
income statement
‫‪Operating ratio‬‬ ‫ﻤﻌﺎﻤل ﺍﻟﺘﺸﻐﻴل‬
‫‪Operating report‬‬ ‫ﺘﻘﺭﻴﺭ ﺍﻟﻌﻤل‬
‫‪Operating reserve‬‬ ‫ﺍﺤﺘﻴﺎﻁﻲ ﺍﻟﺘﺸﻐﻴل‬
‫‪Operating results‬‬ ‫ﻨﺘﺎﺌﺞ ﺍﻟﺘﺸﻐﻴل‬
‫‪Operating revenue‬‬ ‫ﺼﺎﻓﻲ ﺍﻴﺭﺍﺩﺍﺕ ﺍﻟﺘﺸﻐﻴل‬
‫‪Operating statement‬‬ ‫ﺒﻴﺎﻥ ﺍﻟﺘﺸﻐﻴل‬
‫‪Operating cost center‬‬ ‫ﻤﺭﻜﺯ ﻜﻠﻔﺔ ﻋﻤﻠﻴﺎﺕ‬
‫‪Operation‬‬ ‫ﻋﻤﻠﻴﺔ )ﺘﺠﺎﺭﻴﺔ‪ ،‬ﺠﺭﺍﺤﻴﺔ ﺍﻟﺦ(‬
‫‪Operation research‬‬ ‫ﺩﺭﺍﺴﺔ ﺍﻟﻌﻤﻠﻴﺎﺕ‬
‫‪Operative‬‬ ‫ﻋﻤﻠﻲ‪ ،‬ﻨﺎﻓﺫ ﺍﻟﻤﻔﻌﻭل‬
‫‪Operator‬‬ ‫ﻤﻀﺎﺭﺏ ﻓﻲ ﺍﻟﺒﻭﺭﺼﺔ‪ ،‬ﻋﺎﻤل ﺘﺸﻐﻴل‬
‫‪Opinion‬‬ ‫ﺭﺃﻱ‪ ،‬ﺍﻋﺘﻘﺎﺩ‬
‫‪Opportunity‬‬ ‫ﻓﺭﺼﺔ‪ ،‬ﻤﻨﺎﺴﺒﺔ‬
‫‪Opportunity cost‬‬ ‫ﻜﻠﻔﺔ ﺍﻟﺒﺩﻴﻠﺔ‬
‫‪Opportunity cost method‬‬ ‫ﻁﺭﻴﻘﺔ ﻜﻠﻔﺔ ﺍﻟﺒﺩﻴﻠﺔ‬
‫‪Opposite side of an‬‬ ‫ﺍﻟﺠﺎﻨﺏ ﺍﻟﻤﻘﺎﺒل ﻤﻥ ﺤﺴﺎﺏ‬
‫‪account‬‬
‫‪Optimum‬‬ ‫ﺍﻷﻤﺜل‬
‫‪Optimum output‬‬ ‫ﺍﻻﻨﺘﺎﺝ ﺍﻷﻤﺜل‬
‫‪Option‬‬ ‫ﺍﺨﺘﻴﺎﺭ‪ ،‬ﺍﻨﺘﻘﺎﺀ‪ ،‬ﺍﻟﺨﻴﺎﺭ‬
‫‪Option bargain‬‬ ‫ﺼﻔﻘﺔ ﺸﺭﻁﻴﺔ‬
‫‪Option deal‬‬ ‫ﻋﻤﻠﻴﺔ ﺍﺨﺘﻴﺎﺭ‬
‫‪Option money‬‬ ‫ﻤﺒﻠﻎ ﺍﻟﺒﻴﻊ ﺍﻟﺸﺭﻁﻲ‪ ،‬ﻗﺴﻁ ﻤﻤﺘﺎﺯ‬
‫‪Option order‬‬ ‫ﺤﻭﺍﻟﺔ ﺸﺭﻁﻴﺔ‬
‫‪Option price‬‬ ‫ﺍﻟﺴﻌﺭ ﺍﻟﺸﺭﻁﻲ‬
‫‪Optional‬‬ ‫ﺍﺨﺘﻴﺎﺭﻱ‪ ،‬ﻏﻴﺭ ﺍﻟﺯﺍﻤﻲ‬
‫‪Option dividend‬‬ ‫ﺍﻟﺭﺒﺢ ﺍﻻﺨﺘﻴﺎﺭﻱ‬
‫‪Or‬‬
‫‪Order‬‬ ‫ﺤﻭﺍﻟﺔ‪ ،‬ﻗﺭﺍﺭ‪ ،‬ﺃﻤﺭ‪ ،‬ﻁﻠﺏ ﺍﻟﺒﻀﺎﻋﺔ‬
‫‪• Back order‬‬ ‫ﻁﻠﺏ ﻤﺘﺄﺨﺭ‬
‫‪• Book an order‬‬ ‫ﻁﻠﺏ ﻤﺎﺩﺓ‬
‫‪• Money order‬‬ ‫ﺤﻭﺍﻟﺔ ﻤﺎﻟﻴﺔ ﺍﻭ ﻨﻘﺩﻴﺔ‬
‫‪• Payable to order‬‬ ‫ﻴﺩﻓﻊ ﻷﻤﺭ‬
‫‪• Postal‬‬ ‫ﺤﻭﺍل ﺒﺭﻴﺩﻴﺔ‬
‫‪• Revoke an order‬‬ ‫ﻴﻠﻐﻲ ﻁﻠﺏ‬
‫‪Ordinance‬‬ ‫ﻗﺭﺍﺭ‪ ،‬ﻤﺭﺴﻭﻡ‪ ،‬ﻗﺎﻨﻭﻥ‬
‫‪Ordinary‬‬ ‫ﻋﺎﺩﻱ‪ ،‬ﺍﻋﺘﻴﺎﺩﻱ‬
Ordinary annuity ‫ﺩﻓﻌﺔ ﺴﻨﻭﻴﺔ ﻋﺎﺩﻴﺔ‬
Ordinary average (‫ﺍﻟﻤﻌﺩل ﺍﻟﺨﺎﺹ )ﺒﺎﻟﺘﺄﻤﻴﻥ‬
Ordinary bills ‫ﺍﻭﺭﺍﻕ ﺘﺠﺎﺭﻴﺔ‬
Ordinary creditor ‫ﺩﺍﺌﻥ ﻋﺎﺩﻱ‬
Ordinary interest ‫ﺍﻟﻔﺎﺌﺩﺓ ﺍﻟﻌﺎﺩﻴﺔ‬
Ordinary shares ‫ﺃﺴﻬﻡ ﻋﺎﺩﻴﺔ‬
Organization ‫ﺘﻨﻅﻴﻡ‬
Organization & method ‫ﺘﺤﻠﻴل ﺍﻻﻨﻅﻤﺔ‬
analysis
Organization chart ‫ﺍﻟﻬﻴﻜل ﺍﻻﺩﺍﺭﻱ‬
Organization cost ‫ﻜﻠﻔﺔ ﺍﻟﺘﺄﺴﻴﺱ‬
Organization manual ‫ﺩﻟﻴل ﺍﻟﺸﺭﻜﺔ‬
Organization unit ‫ﻭﺤﺩﺓ ﺍﺩﺍﺭﻴﺔ‬
Organize ‫ ﻴﺅﺴﺱ‬،‫ ﻴﺘﻨﻅﻡ‬،‫ﻴﺭﺘﺏ‬
Organized efficiency (‫ﺍﻟﻜﻔﺎﻴﺔ ﺍﻟﻤﻨﻅﻤﺔ )ﺍﻟﻔﻌﺎﻟﻴﺔ‬
Original ‫ ﺍﻷﺼل‬،‫ﺃﺼﻠﻲ‬
Original capital ‫ﺍﻟﺭﺃﺴﻤﺎل ﺍﻻﺼﻠﻲ‬
Original copy ‫ﻨﺴﺨﺔ ﺃﺼﻠﻴﺔ‬
Original cost ‫ﺍﻟﻜﻠﻔﺔ ﺍﻻﺼﻠﻴﺔ‬
Original entry ‫ﻗﻴﺩ ﺃﺼﻠﻲ‬
Ot
Other(s) ‫ ﺃﺨﺭﻯ‬،‫ ﺁﺨﺭﻭﻥ‬،‫ﺁﺨﺭ‬
Other assets ‫ﻤﻭﺠﻭﺩﺍﺕ ﺍﺨﺭﻯ‬
Other deductions ‫ﺨﺼﻭﻤﺎﺕ ﺍﺨﺭﻯ‬
Other income ‫ﺍﻴﺭﺍﺩﺍﺕ ﺍﺨﺭﻯ‬
Other liabilities ‫ﻤﻁﻠﻭﺒﺎﺕ ﺃﺨﺭﻯ‬
Ou
Ought ‫ﻴﺠﺏ‬
Out of date ‫ ﺒﺎﻁل‬،‫ﻤﺘﻘﺎﺩﻡ‬
Out of pocket expenses ‫ﻤﺼﺎﺭﻴﻑ ﺠﻴﺏ‬
Outbalances ‫ ﻴﻔﻭﻗﻪ ﺍﻫﻤﻴﺔ‬،‫ﻤﺒﺭﻤﺞ‬
Outbargain ‫ﻴﻐﻠﺏ ﻓﻲ ﺍﻟﻤﺴﺎﻭﻤﺔ‬
Outbid ‫ﻴﺯﺍﺩﻱ‬
Outgo ‫ﻤﺼﺭﻭﻓﺎﺕ‬
Outlay ‫ ﻜﻠﻔﺔ‬،‫ﻨﻔﻘﺔ‬
• Capital outlay ‫ﻨﻔﻘﺎﺕ ﺍﻟﺘﺄﺴﻴﺱ‬
Outlay cost ‫ﻜﻠﻔﺔ ﺍﻟﻤﺴﺠﻠﺔ‬
‫‪Outlet‬‬ ‫ﻤﺨﺭﺝ‪ ،‬ﻤﻨﻔﺫ‬
‫‪Outline‬‬ ‫ﻤﺠﻤل‪ ،‬ﺍﻟﺨﻁﻭﻁ ﺍﻟﻌﺭﻴﻀﺔ‬
‫‪Outlook‬‬ ‫ﺘﻁﻠﻊ ﻨﺤﻭ ﺍﻟﻤﺴﺘﻘﺒل‬
‫‪Output‬‬ ‫ﺍﻻﻨﺘﺎﺝ‪ ،‬ﺍﻟﻤﺭﺩﻭﺩ‬
‫‪Output account‬‬ ‫ﺤﺴﺎﺏ ﺍﻻﻨﺘﺎﺝ‬
‫‪Output bonus‬‬ ‫ﻤﻜﺎﻓﺄﺓ ﻋﻠﻰ ﺍﻻﻨﺘﺎﺝ )ﺠﺎﺌﺯﺓ ﺘﺸﺠﻴﻊ(‬
‫‪Output cost‬‬ ‫ﻜﻠﻔﺔ ﺍﻻﻨﺘﺎﺝ‬
‫‪Outsale‬‬ ‫ﺒﻴﻊ ﺒﺎﻟﻤﺯﺍﺩ‬
‫‪Outset‬‬ ‫ﺒﺩﺍﻱ‪ ،‬ﻤﻁﻠﻊ‬
‫‪Outstanding‬‬ ‫ﻤﺘﺄﺨﺭ‪ ،‬ﻏﻴﺭ ﻤﺴﺩﺩ‬
‫‪Outstanding account‬‬ ‫ﺤﺴﺎﺏ ﻤﺘﻭﻗﻑ ﺒﺴﺒﺏ ﺍﻟﻌﺠﺯ ﻋﻥ ﺍﻟﺩﻓﻊ‬
‫‪Outstanding capital stock‬‬ ‫ﺭﺃﺴﻤﺎل ﺃﺴﻬﻡ ﻓﻲ ﺍﻟﺘﺩﺍﻭل‬
‫‪Outstanding cheque‬‬ ‫ﺸﻴﻙ ﻤﻭﻗﻭﻑ‬
‫‪Outstanding debts‬‬ ‫ﺩﻴﻭﻥ ﻤﺴﺘﺤﻘﺔ‬
‫‪Outstanding expenses‬‬ ‫ﻨﻔﻘﺎﺕ ﻤﺴﺘﺤﻘﺔ ﺍﻟﺩﻓﻊ‬
‫‪Outstanding loss‬‬ ‫ﺨﺴﺎﺭﺓ ﻤﻭﻗﻭﻓﺔ )ﺘﺄﻤﻴﻥ(‬
‫‪Outstanding payment‬‬ ‫ﺩﻓﻌﺔ ﻤﺘﺄﺨﺭﺓ‬
‫‪Outturn‬‬ ‫ﻤﺭﺩﻭﺩ‪ ،‬ﺍﻨﺘﺎﺝ‬
‫‪outward‬‬ ‫ﺨﺎﺭﺝ‪ ،‬ﺨﺎﺭﺠﻲ‬
‫‪outward consignment‬‬ ‫ﺒﻀﺎﻋﺔ ﺃﻤﺎﻨﺔ ﺨﺎﺭﺠﺔ‬
‫‪outward entry‬‬ ‫ﻭﺜﻴﻘﺔ ﺨﺭﻭﺝ‬
‫‪outward freight‬‬ ‫ﺃﺠﺭﺓ ﺍﻟﺫﻫﺎﺏ‬
‫‪outward manifest‬‬ ‫ﺒﻴﺎﻥ ﺨﺭﻭﺝ‬
‫‪Ov‬‬
‫‪overabsorption‬‬ ‫ﺍﺴﺘﻴﻌﺎﺏ ﺯﺍﺌﺩ‬
‫‪overage‬‬ ‫ﻓﺎﺌﺽ‪ ،‬ﻤﻔﺭﻁ‪ ،‬ﺯﺍﺌﺩ‬
‫‪overall‬‬ ‫ﻭﺍﺴﻊ‬
‫‪overall basis‬‬ ‫ﺃﺴﺎﺱ ﺸﺎﻤل‬
‫‪overall deficit‬‬ ‫ﺍﻟﻌﺠﺯ ﺍﻻﺠﻤﺎﻟﻲ‬
‫‪overall gain‬‬ ‫ﺍﻟﻜﺴﺏ ﺍﻻﺠﻤﺎﻟﻲ‬
‫‪overall loss‬‬ ‫ﺍﻟﺨﺴﺎﺭﺓ ﺍﻻﺠﻤﺎﻟﻴﺔ‬
‫‪overall surplus‬‬ ‫ﺍﻟﻔﺎﺌﺽ ﺍﻻﺠﻤﺎﻟﻲ‬
‫‪overbid‬‬ ‫ﻴﺯﻴﺩ ﺍﻟﻌﺭﺽ‬
‫‪overboard‬‬ ‫ﻅﻬﺭ ﺍﻭ ﻤﺘﻥ )ﺍﻟﻤﺭﻜﺏ(‬
‫‪overcharge‬‬ ‫ﺯﻴﺎﺩﺓ ﻓﺎﺤﺸﺔ ﻟﻼﺴﻌﺎﺭ‬
‫‪overdraft‬‬ ‫ﺴﺤﺏ ﻋﻠﻰ ﺍﻟﻤﻜﺸﻭﻑ‬
‫)‪overdraft account (bank‬‬ ‫ﺍﻟﺤﺴﺎﺏ ﺍﻟﺠﺎﺭﻱ ﺍﻟﻤﻜﺸﻭﻑ )ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ(‬
‫‪overdraw‬‬ ‫ﻴﺴﺤﺏ ﻋﻥ ﺒﻨﻙ ﺒﺄﻜﺜﺭ ﻤﻥ ﺍﻟﺭﺼﻴﺩ ﺍﻟﺫﻱ ﻋﻨﺩﻩ‬
‫‪overdue‬‬ ‫ﻤﺴﺘﺤﻕ ﻏﻴﺭ ﻤﺩﻓﻭﻉ‪ ،‬ﻤﺘﺄﺨﺭ‬
‫‪overdue payment‬‬ ‫ﻤﺘﺄﺨﺭ ﺒﺎﻟﺩﻓﻊ‬
‫‪overestimated‬‬ ‫ﻴﻘﺩﺭ ﺯﻴﺎﺩﺓ ﻋﻥ ﺍﻟﻭﺍﻗﻊ‬
‫‪overhaul‬‬ ‫ﻴﻔﺤﺹ‪ ،‬ﻴﺭﻤﻡ‬
‫‪overhead‬‬ ‫ﺍﻟﻤﺼﺎﺭﻴﻑ ﻏﻴﺭ ﺍﻟﻤﺒﺎﺸﺭﺓ‬
‫‪overhead allocation‬‬ ‫ﺘﻭﺯﻴﻊ ﺍﻟﻤﺼﺎﺭﻴﻑ ﻏﻴﺭ ﺍﻟﻤﺒﺎﺸﺭﺓ‬
‫‪overhead variance‬‬ ‫ﺍﻨﺤﺭﺍﻑ ﺍﻟﻜﻠﻔﺔ ﻏﻴﺭ ﺍﻟﻤﺒﺎﺸﺭﺓ‬
‫‪overlap‬‬ ‫ﺘﺩﺍﺨل‪ ،‬ﺘﺠﺎﻭﺯ‬
‫‪overlapping debt‬‬ ‫ﺍﻟﺩﻴﻥ ﺍﻟﻤﺘﺩﺍﺨل‬
‫‪overlook‬‬ ‫ﻴﺭﺍﻗﺏ‪ ،‬ﻴﻬﻤل‬
‫‪overpay‬‬ ‫ﻴﺩﻓﻊ ﺃﻜﺜﺭ ﻤﻤﺎ ﻴﺠﺏ‬
‫‪over-production‬‬ ‫ﺯﻴﺎﺩﺓ ﻓﻲ ﺍﻻﻨﺘﺎﺝ‬
‫‪overrate‬‬ ‫ﻴﺒﺎﻟﻎ ﻓﻲ ﺍﻟﺘﻘﺩﻴﺭ‬
‫‪override‬‬ ‫ﻴﺘﺠﺎﻭﺯ‪ ،‬ﻴﻠﻐﻲ ﻋﻤﻭﻟﺔ ﺘﺩﻓﻊ ﺍﻟﻰ ﻤﺴﺅﻭل ﺍﻟﻤﺒﻴﻌﺎﺕ ﺍﻭ‬
‫ﺍﻟﻭﻜﻴل ﻋﻥ ﺍﻟﻤﺒﻴﻌﺎﺕ ﻗﺎﻡ ﺒﻬﺎ‬
‫‪oversell‬‬ ‫ﻴﺒﻴﻊ ﺒﺴﻌﺭ ﻓﺎﺤﺵ‬
‫‪oversight‬‬ ‫ﺴﻬﻭ‬
‫‪Overspending‬‬ ‫ﻤﺄﺯﻕ ﻤﺎﻟﻲ‬
‫‪Overstock‬‬ ‫ﺯﻴﺎﺩﺓ ﺍﻟﻤﺨﺯﻭﻥ‬
‫‪Overtax‬‬ ‫ﻴﻔﺭﺽ ﻀﺭﻴﺒﺔ ﺯﺍﺌﺩﺓ‬
‫‪Overtime‬‬ ‫ﻭﻗﺕ ﺍﻀﺎﻓﻲ‬
‫‪overtime premium‬‬ ‫ﺒﺩل ﻭﻗﺕ ﺍﻀﺎﻓﻲ‬
‫‪Overvaluation‬‬ ‫ﺘﻘﺩﻴﺭ ﻤﺒﺎﻟﻎ ﺨﻴﺎﻟﻴﺔ‬
‫‪Ow‬‬
‫‪Owe‬‬ ‫ﻤﺩﻴﻥ‬
‫‪Owing‬‬ ‫ﻤﺴﺘﺤﻕ ﺍﻟﺩﻓﻊ‬
‫‪Own‬‬ ‫ﻴﻤﺘﻠﻙ‬
‫‪Owner‬‬ ‫ﻤﺎﻟﻙ )ﺼﺎﺤﺏ ﺍﻟﺸﻲﺀ(‬
 ‫‪P‬‬
‫‪Pa‬‬
‫‪Pack‬‬ ‫ﻴﺤﺯﻡ‪ ،‬ﻴﻌﺒﺊ‪ ،‬ﺤﺯﻤﺔ‪ ،‬ﺭﺯﻤﺔ‬
‫‪Package‬‬ ‫ﻁﺭﺩ‪ ،‬ﺭﺯﻤﺔ‬
‫‪Package charges‬‬ ‫ﻨﻔﻘﺎﺕ ﺍﻟﺘﻌﺒﺌﺔ‬
‫‪Packer‬‬ ‫ﺍﻟﻤﻌﺒﺊ‪ ،‬ﺍﻟﺭﺍﺯﻡ‬
‫‪Packing‬‬ ‫ﺭﺯﻡ‪ ،‬ﺤﻔﻅ‪ ،‬ﺤﺯﻡ‬
‫‪Packing charges‬‬ ‫ﻨﻔﻘﺎﺕ ﺘﻐﻠﻴﻑ‬
‫‪Packing department‬‬ ‫ﻗﺴﻡ ﺍﻟﺤﺯﻡ‬
‫‪Packing dispatch‬‬ ‫ﻗﺴﻡ ﺍﻟﺸﺤﻥ‬
‫‪Packing list‬‬ ‫ﻗﺎﺌﻤﺔ ﺘﻌﺒﺌﺔ‬
‫‪Packing material‬‬ ‫ﻤﻭﺍﺩ ﺘﻐﻠﻴﻑ‬
‫‪Paginate‬‬ ‫ﻴﺭﻗﻡ ﺒﺎﻟﺘﺴﻠﺴل )ﺼﻔﺤﺎﺕ‪ ،‬ﺩﻓﺘﺭ ﺘﺠﺎﺭﻱ(‬
‫‪Pagination‬‬ ‫ﺘﺭﻗﻴﻡ ﻤﺘﺴﻠﺴل‬
‫‪Paid‬‬ ‫ﻤﺩﻓﻭﻉ‬
‫‪Paid bills‬‬ ‫ﺴﻨﺩﺍﺕ ﻤﺴﺩﺩﺓ‬
‫‪Paid in advance‬‬ ‫ﻤﺩﻓﻭﻉ ﻤﻘﺩﻤﺎ‬
‫‪Paid in capital‬‬ ‫ﺭﺃﺴﻤﺎل ﻤﺅﺩﻯ‬
‫‪Paid up‬‬ ‫ﺃﺴﻬﻡ ﻤﺴﺘﻭﻓﺎﺓ ﺍﻟﻘﻴﻤﺔ‬
‫‪Paid up capital‬‬ ‫ﺭﺃﺴﻤﺎل ﻤﺩﻓﻭﻉ‬
‫‪Pallet‬‬ ‫ﻟﻭﺤﺔ‪ ،‬ﻤﺼﻁﺒﺔ )ﻓﻲ ﻤﺨﺎﺯﻥ ﺍﻟﻤﻴﻨﺎﺀ ﺘﺭﺘﺏ ﻋﻠﻴﻬﺎ‬
‫ﺍﻟﺒﻀﺎﺌﻊ(‬
‫‪Panic‬‬ ‫ﻫﻠﻊ‪ ،‬ﺫﻋﺭ )ﻓﻲ ﺍﻟﺒﻴﻊ(‬
‫‪Paper‬‬ ‫ﻭﺭﻗﺔ‬
‫‪• Bearer paper‬‬ ‫ﻭﺭﻗﺔ ﻟﺤﺴﺎﺒﻬﺎ‬
‫‪• Commercial paper‬‬ ‫ﻭﺭﻗﺔ ﺘﺠﺎﺭﻴﺔ‬
‫‪• Negotiable paper‬‬ ‫ﻭﺭﻗﺔ ﻗﺎﺒﻠﺔ ﻟﻠﺘﺩﺍﻭل ﺍﻟﺘﺠﺎﺭﻱ‬
‫‪• Short paper‬‬ ‫ﺴﻨﺩ ﻗﺼﻴﺭ ﺍﻻﺠل‬
‫‪Paper currency‬‬ ‫ﻋﻤﻠﺔ ﻭﺭﻗﻴﺔ‬
‫‪Paper money‬‬ ‫ﻨﻘﻭﺩ ﻭﺭﻗﻴﺔ‬
‫‪Paper profit‬‬ ‫ﺭﺒﺢ ﻭﻫﻤﻲ‬
‫‪Paper securities‬‬ ‫ﺃﻭﺭﺍﻕ ﻤﺎﻟﻴﺔ‬
‫‪Par‬‬ ‫ﻤﺘﻜﺎﻓﺊ‪ ،‬ﻤﺘﻌﺎﺩل )ﺴﻌﺭ ﺍﻟﺘﻜﺎﻓﺅ ﺒﻴﻥ ﻋﻤﻠﺘﻴﻥ(‬
‫‪• Par of exchange‬‬ ‫ﺴﻌﺭﺼﺭﺍﻓﺔ ﻤﺘﻜﺎﻓﺊ‬
• Par value ‫ﺍﻟﻘﻴﻤﺔ ﺍﻻﺴﻤﻴﺔ‬
• Par value of capital ‫ﺍﻟﻘﻴﻤﺔ ﺍﻻﺴﻤﻴﺔ ﻻﺴﻬﻡ ﺭﺃﺴﻤﺎﻟﻴﺔ‬
stock
Paramount ‫ ﺃﻋﻠﻰ‬،‫ﺃﺴﻤﻰ‬
Parcel ‫ ﺭﺯﻤﺔ‬،‫ﻁﺭﺩ‬
Parcel post ‫ﻁﺭﺩ ﺒﺭﻴﺩﻱ‬
Parcels ‫ﺒﻀﺎﺌﻊ ﺸﺤﻥ‬
Parent company ‫ﺍﻟﺸﺭﻜﺔ ﺍﻷﻡ‬
Pari Passu ‫ ﺠﻨﺒﺎ ﺍﻟﻰ ﺠﻨﺏ‬،‫ﺒﺼﻭﺭﺓ ﻤﺘﺴﺎﻭﻴﺔ‬
Parity (‫ﺘﻌﺎﺩل ﺍﻟﻘﻴﻤﺔ )ﻓﻲ ﺍﻟﻘﻭﺓ ﺍﻟﺸﺭﺍﺌﻴﺔ‬
Parity between two rates ‫ﺘﻌﺎﺩل ﺒﻴﻥ ﺴﻌﺭﻴﻥ‬
Parity price ‫ﺴﻌﺭ ﺍﻟﺘﻌﺎﺩل‬
Part ‫ ﻗﺴﻡ‬،‫ﺠﺯﺀ‬
Part time ‫ﺩﻭﺍﻡ ﺠﺯﺌﻲ‬
Partial ‫ ﻏﻴﺭ ﺘﺎﻡ‬،‫ﺠﺯﺌﻲ‬
Partial acceptance ‫ﻗﺒﻭل ﺠﺯﺌﻲ‬
Partial loss ‫ﺨﺴﺎﺭﺓ ﺠﺯﺌﻴﺔ‬
Partial payment ‫ﺴﺩﺍﺩ ﺠﺯﺌﻲ‬
Partial shipment ‫ﺸﺤﻥ ﺠﺯﺌﻲ‬
Participant ‫ ﻤﺴﺎﻫﻡ‬،‫ﻤﺸﺘﺭﻙ‬
Participate ‫ﻴﺸﺎﺭﻙ‬
Participating capital stock ‫ﺍﻟﺴﻬﻡ ﺍﻟﻤﻤﺘﺎﺯ‬
Participating dividends ‫ﺃﺭﺒﺎﺡ ﺍﻷﺴﻬﻡ ﺍﻟﻤﻤﺘﺎﺯﺓ‬
Participation ‫ ﻤﺴﺎﻫﻤﺔ‬،‫ﻤﺸﺎﺭﻜﺔ‬
Participation in profits ‫ﻨﺼﻴﺏ ﻓﻲ ﺍﻷﺭﺒﺎﺡ‬
Participation loan ‫ﻗﺭﺽ ﻤﺴﺎﻫﻤﺔ‬
Particular ‫ ﺨﺎﺹ‬،‫ﺸﺨﺼﻲ‬
Particular lien ‫ﺤﺠﺯ ﺨﺎﺹ‬
Particular power ‫ﻭﻜﺎﻟﺔ ﺨﺎﺼﺔ‬
Particulars ‫ ﺒﻴﺎﻨﺎﺕ‬،‫ ﺩﻻﺌل‬،‫ﺘﻔﺎﺼﻴل‬
Particulars of an account ‫ﻤﻔﺭﺩﺍﺕ ﺤﺴﺎﺏ‬
Particulars of sale ‫ﺸﺭﻭﻁ ﺍﻟﺒﻴﻊ‬
Partly ‫ ﺍﻟﻰ ﺤﺩ ﻤﺎ‬،‫ﺠﺯﺌﻴﺎ‬
Partly paid up shares ‫ﺃﺴﻬﻡ ﻤﺩﻓﻭﻋﺔ ﺠﺯﺌﻴﺎ‬
Partly secured creditors ‫ﺩﺍﺌﻥ ﻤﻀﻤﻭﻥ ﺠﺯﺌﻴﺎ‬
Partner ‫ﺸﺭﻴﻙ‬
• Active partner ‫ﺸﺭﻴﻙ ﻋﺎﻤل‬
 • Dormant partner ‫ﺸﺭﻴﻙ ﻤﻭﺼﻰ‬
• General partner ‫ﺸﺭﻴﻙ ﻋﻤﻭﻤﻲ‬
• Incoming partner ‫ﺸﺭﻴﻙ ﺠﺩﻴﺩ‬
• Junior partner ‫ﺍﻟﺸﺭﻴﻙ ﺍﻷﺼﻐﺭ‬
• Limited partner ‫ﺸﺭﻴﻙ ﺫﻭ ﻤﺴﺅﻭﻟﻴﺔ ﻤﺤﺩﻭﺩﺓ‬
• Managing partner (‫ﺸﺭﻴﻙ ﻋﺎﻤل )ﺍﻟﻤﺩﻴﺭ‬
• Outgoing partner ‫ﺸﺭﻴﻙ ﻤﻨﻔﻙ‬
• Senior partner ‫ﺍﻟﺸﺭﻴﻙ ﺍﻷﻗﺩﻡ‬
• Sleeping partner ‫ﺸﺭﻴﻙ ﻤﻭﺼﻰ‬
Partnership ‫ ﺍﺸﺘﺭﺍﻙ‬،‫ ﺸﺭﺍﻜﺔ‬،‫ﺸﺭﻜﺔ ﺘﻀﺎﻤﻥ‬
• Particular partnership ‫ﺸﺭﻜﺔ ﺃﺸﺨﺎﺹ‬
• Simple limited ‫ﺸﺭﻜﺔ ﺘﻭﺼﻴﺔ ﺒﺴﻴﻁﺔ‬
partnership
• Special partnership ‫ﺸﺭﺍﻜﺔ ﺨﺎﺼﺔ‬
Partnership debt ‫ﺩﻴﻥ ﺸﺭﺍﻜﺔ‬
Partnership deed ‫ﻋﻘﺩ ﺘﺄﺴﻴﺱ ﺸﺭﻜﺔ‬
Partnership limited by ‫ﺸﺭﻜﺔ ﺘﻭﺼﻴﺔ ﺒﺎﻷﺴﻬﻡ‬
shares
Party ‫ ﻁﺭﻑ‬،‫ﻓﺭﻴﻕ‬
Party named ‫ﺍﻟﻁﺭﻑ ﺍﻟﻤﻌﺘﻤﺩ‬
Party ticket ‫ﺒﻁﺎﻗﺔ ﺠﻤﺎﻋﻴﺔ‬
Pass ‫ ﻴﻤﺭ ﻴﺯﻭل‬،‫ﻴﺭﺤل‬
Pass a resolution ‫ﻴﺘﺨﺫ ﻗﺭﺍﺭﺍ‬
Pass an entry ‫ﻴﻘﻴﺩ ﻤﺎﺩﺓ ﻓﻲ ﺤﺴﺎﺏ ﻤﺎ‬
Pass a transfer ‫ﻴﺜﺒﺕ ﺭﺒﺤﺎ‬
Pass book ‫ﺩﻓﺘﺭ ﻤﺼﺭﻑ‬
Pass off ‫ﻴﻨﺘﺤل ﺼﻔﺔ ﻤﺎ‬
Pass on ‫ﻴﺭﻭﺝ‬
Pass up ‫ﻴﻬﻤل‬
Passage ‫ ﻁﺭﻴﻕ‬،‫ ﻤﻤﺭ‬،‫ ﺤﻕ ﺍﻟﻤﺭﻭﺭ‬،‫ﻤﺭﻭﺭ‬
Passed dividend ‫ﺭﺒﺢ ﻏﻴﺭ ﻤﻌﻠﻥ‬
Past due ‫ﻤﺴﺘﺤﻕ ﺴﺎﺒﻘﺎ‬
Past due bills ‫ﺃﻭﺭﺍﻕ ﻤﺴﺘﺤﻘﺔ ﺴﺎﺒﻘﺎ‬
Patent ‫ﺒﺭﺍﺀﺓ ﺍﺨﺘﺭﺍﻉ ﺍﻭ ﺍﻤﺘﻴﺎﺯ‬
• Infringement of a ‫ﺘﻘﻠﻴﺩ‬
patent
Patent right ‫ﺤﻕ ﺍﻻﺨﺘﺭﺍﻉ‬
‫‪Patentee‬‬ ‫ﺼﺎﺤﺏ ﺍﻟﺒﺭﺍﺀﺓ‬
‫‪Patron‬‬ ‫ﺯﺒﻭﻥ ﺩﺍﺌﻡ‪ ،‬ﺍﻟﺤﺎﻤﻲ‪ ،‬ﺍﻟﺭﺍﻋﻲ‬
‫‪Patronize‬‬ ‫ﻴﺘﻔﻀل ﻋﻠﻴﻪ‪ ،‬ﻴﺭﻋﻰ‬
‫‪Pattern‬‬ ‫ﻨﻤﻁ‪ ،‬ﻨﻤﻭﺫﺝ‪ ،‬ﻗﺎﻟﺏ‬
‫‪Pattern book‬‬ ‫ﺴﺠل ﺍﻟﻨﻤﺎﺫﺝ‬
‫‪Pawn‬‬ ‫ﺭﻫﻥ ﺘﺠﺎﺭﻱ‬
‫‪• Securities in pawn‬‬ ‫ﺴﻨﺩﺍﺕ ﻤﺭﻫﻭﻨﺔ‬
‫‪Pawnee‬‬ ‫ﺍﻟﻤﺭﺘﻬﻥ‬
‫)‪Pawner (or‬‬ ‫ﺍﻟﺭﺍﻫﻥ‬
‫‪Pay‬‬ ‫ﻴﺩﻓﻊ‪ ،‬ﻴﺴﺩﺩ‬
‫‪Pay as you earn‬‬ ‫ﺍﺩﻓﻊ ﻁﺎﻟﻤﺎ ﺍﻨﻙ ﺘﺭﺒﺢ )ﻟﻐﺭﺽ ﻀﺭﻴﺒﺔ(‬
‫‪Pay day‬‬ ‫ﻴﻭﻡ ﺩﻓﻊ ﺍﻟﺭﻭﺍﺘﺏ‬
‫‪Pay for‬‬ ‫ﻴﺩﻓﻊ ﺜﻤﻥ‬
‫‪Pay in‬‬ ‫ﻴﺩﻓﻊ‬
‫‪Pay in advance‬‬ ‫ﻴﺩﻓﻊ ﻤﻘﺩﻤﺎ‬
‫‪Pay in book‬‬ ‫ﺩﻓﺘﺭ ﻤﺩﻓﻭﻋﺎﺕ‬
‫‪Pay in cash‬‬ ‫ﻴﺩﻓﻊ ﻨﻘﺩﺍ‬
‫‪Pay in full‬‬ ‫ﻴﺩﻓﻊ ﻜﺎﻤﻼ‬
‫‪Pay in funds‬‬ ‫ﻴﺩﻓﻊ ﺃﻤﻭﺍﻻ‬
‫‪Pay in kind‬‬ ‫ﻴﺩﻓﻊ ﻋﻴﻨﺎ‬
‫‪Pay off‬‬ ‫ﻴﺭﺉ ﺫﻤﺔ‬
‫‪Pay off a creditor‬‬ ‫ﻴﺴﺩﺩ ﺩﺍﺌﻨﺎ‬
‫‪Pay off an overdraft‬‬ ‫ﻴﺭﺼﺩ ﺍﻟﺴﺤﺏ ﺍﻟﻤﻜﺸﻭﻑ‬
‫‪Pay on delivery‬‬ ‫ﻴﺩﻓﻊ ﻋﻨﺩ ﺍﻟﺘﺴﻠﻴﻡ‬
‫‪Pay on demand‬‬ ‫ﻴﺩﻓﻊ ﻋﻨﺩ ﺍﻟﻁﻠﺏ‬
‫‪Pay on the nail‬‬ ‫ﻴﺩﻓﻊ ﻓﻭﺭﹰﺍ‬
‫‪Pay one’s debts‬‬ ‫ﻴﺴﺩﺩ ﺩﻴﻭﻨﹰﺎ‬
‫‪Pay out‬‬ ‫ﻴﺩﻓﻊ‬
‫‪Pay rate‬‬ ‫ﻤﻌﺩل ﺍﻷﺠﺭﺓ‬
‫‪Pay roll‬‬ ‫ﺤﺴﺎﺏ ﺍﻟﺭﻭﺍﺘﺏ‬
‫‪Pay roll account‬‬ ‫ﺠﺩﻭل ﺍﻟﺭﻭﺍﺘﺏ‪ ،‬ﺴﺠل ﺍﻟﻤﻭﻅﻔﻴﻥ‬
‫‪Pay roll distribution‬‬ ‫ﺘﻭﺯﻴﻊ ﺍﻟﺭﻭﺍﺘﺏ‬
‫‪Pay sheet‬‬ ‫ﺍﺴﺘﻤﺎﺭﺓ ﺍﻟﺭﻭﺍﺘﺏ‬
‫‪Pay slip‬‬ ‫ﻗﺴﻴﻤﺔ ﺍﻹﻴﺩﺍﻉ‬
‫‪Pay the balance‬‬ ‫ﻴﺩﻓﻊ ﺍﻟﺭﺼﻴﺩ‬
‫‪Pay the bearer‬‬ ‫ﺍﺩﻓﻊ ﻟﺤﺎﻤﻠﻪ‬
‫‪Pay up a share‬‬ ‫ﻴﺴﺩﺩ ﻗﻴﻤﺔ ﺴﻬﻡ‬
‫‪Payable‬‬ ‫ﻴﺴﺘﺤﻕ ﺍﻟﺩﻓﻊ‬
‫‪Payee‬‬ ‫ﺍﻟﻤﺩﻓﻭﻉ ﻟﻪ‬
‫‪Payer‬‬ ‫ﺍﻟﺩﺍﻓﻊ‪ ،‬ﺩﺍﻓﻊ ﺍﻟﻜﻤﺒﻴﺎﻟﺔ‬
‫‪Payment‬‬ ‫ﺩﻓﻊ )ﺍﻤﻭﺍل(‬
‫‪Payment agreement‬‬ ‫ﺍﺘﻔﺎﻗﻴﺔ ﻤﺩﻓﻭﻋﺎﺕ‬
‫‪Payment in advance‬‬ ‫ﺍﻟﺩﻓﻊ ﺴﻠﻔﹰﺎ‬
‫‪Payment of taxes‬‬ ‫ﺃﺩﺍﺀ ﺍﻟﻀﺭﺍﺌﺏ‬
‫‪Payment on account‬‬ ‫ﺩﻓﻊ ﻋﻠﻰ ﺍﻟﺤﺴﺎﺏ‬
‫‪Pe‬‬
‫‪Peak‬‬ ‫ﺍﻟﺫﺭﻭﺓ‪ ،‬ﻗﻤﺔ ﺠﺒل‬
‫‪Peak hours‬‬ ‫ﺫﺭﻭﺓ ﺍﻟﻨﺸﺎﻁ ﺍﻟﻴﻭﻤﻲ‬
‫‪Peak output‬‬ ‫ﺍﻟﻤﺴﺘﻭﻯ ﺍﻟﻘﻴﺎﺴﻲ ﻟﻼﻨﺎﺝ‬
‫‪Pecuniary‬‬ ‫ﻨﻘﺩﻱ‪ ،‬ﻤﺎﻟﻲ‬
‫‪Pecuniary benefit‬‬ ‫ﺍﻟﻤﻌﺎﺩل ﺍﻟﻨﻘﺩﻱ‬
‫‪Pecuniary legacy‬‬ ‫ﻫﺒﺔ ﻤﺎﻟﻴﺔ ﻓﻲ ﻭﺼﻴﺔ‬
‫‪Pecuniary losses‬‬ ‫ﺨﺴﺎﺭﺍﺕ ﻨﻘﺩﻴﺔ‬
‫‪Pecuniary rights‬‬ ‫ﺤﻘﻭﻕ ﻤﺎﻟﻴﺔ‬
‫‪Peg‬‬ ‫ﻴﺜﺒﺕ ﺍﻟﺴﻌﺭ )ﻤﺴﺘﻭﻯ ﺘﺜﺒﺕ ﻋﻨﺩﻩ ﺍﻷﺴﻌﺎﺭ(‬
‫‪Pegging‬‬ ‫ﺘﺜﺒﻴﺕ ﺍﻻﺴﻌﺎﺭ‬
‫‪Pending‬‬ ‫ﻤﻌﻠﻕ‪ ،‬ﻤﻭﻗﻭﻑ‬
‫‪Pending account‬‬ ‫ﺤﺴﺎﺒﺎﺕ ﻤﻌﻠﻘﺔ‬
‫‪Pension‬‬ ‫ﺘﻘﺎﻋﺩ‪ ،‬ﻓﻨﺩﻕ ﻋﺎﺌﻠﻲ‬
‫‪Pension contribution‬‬ ‫ﺍﺸﺘﺭﺍﻜﺎﺕ ﺘﻘﺎﻋﺩﻴﺔ‬
‫‪Pension fund‬‬ ‫ﺼﻨﺩﻭﻕ ﺍﻟﺘﻘﺎﻋﺩ‬
‫‪Pensionable‬‬ ‫ﻤﺅﻫل ﻟﻠﺘﻘﺎﻋﺩ‬
‫‪Pensioner‬‬ ‫ﺍﻟﻤﺤﺎل ﺍﻟﻰ ﺍﻟﺘﻘﺎﻋﺩ‬
‫‪Pensioning‬‬ ‫ﺇﺤﺎﻟﺔ ﺍﻟﻰ ﺍﻟﺘﻘﺎﻋﺩ‬
‫‪Per annum‬‬ ‫ﺴﻨﻭﻴﹰﺎ‬
‫‪Per capita‬‬ ‫ﻟﻠﻔﺭﺩ ﺍﻟﻭﺍﺤﺩ‬
‫)‪Per cent (percentage‬‬ ‫ﻨﺴﺒﺔ ﻤﺌﻭﻴﺔ ‪%‬‬
‫‪Per contra‬‬ ‫ﻟﻪ ﻤﻘﺎﺒل‬
‫‪Per day‬‬ ‫ﻴﻭﻤﻴ ﹰﺎ‬
‫‪Percentage depletion‬‬ ‫ﻨﺴﺒﺔ ﺍﻻﺴﺘﻨﻔﺎﺩ ﺍﻟﻤﺌﻭﻴﺔ‬
‫‪Percentage of profits‬‬ ‫ﻨﺴﺒﺔ ﺍﻷﺭﺒﺎﺡ‬
‫‪Perform‬‬ ‫ﻴﻨﺠﺯ‪ ،‬ﻴﻨﻔﺫ‬
‫‪Performance‬‬ ‫ﺍﻨﺠﺎﺯ‪ ،‬ﺘﻨﻔﻴﺫ‬
‫‪Performance bond‬‬ ‫ﻜﻔﺎﻟﺔ ﺍﻟﺘﻨﻔﻴﺫ‬
Peril ‫ ﻤﺨﺎﻁﺭﺓ‬،‫ﻤﺠﺎﺯﻓﺔ‬
Perils of the sea ‫ﺍﺨﻁﺎﺭ ﺍﻟﺒﺤﺭ‬
Period ‫ ﻤﺩﺓ‬،‫ﻓﺘﺭﺓ‬
Period cost ‫ ﺘﻜﻠﻔﺔ ﺜﺎﺒﺘﺔ‬،‫ﻨﻔﻘﺎﺕ ﺩﻭﺭﻴﺔ‬
Periodic ‫ﺩﻭﺭﻱ‬
Periodic audit ‫ﺘﺩﻗﻴﻕ ﺩﻭﺭﻱ‬
Periodic income ‫ﺍﻴﺭﺍﺩ ﺩﻭﺭﻱ‬
Periodic interest ‫ﻓﺎﺌﺩﺓ ﺩﻭﺭﻴﺔ‬
Periodic test checks ‫ﺍﻟﻔﺤﺹ ﺍﻻﺨﺘﺒﺎﺭﻱ ﺍﻟﺩﻭﺭﻱ‬
Perish ‫ﻴﺘﻠﻑ‬
Perishable goods ‫ﺒﻀﺎﺌﻊ ﺴﺭﻴﻌﺔ ﺍﻟﺘﻠﻑ‬
Permanent ‫ ﺜﺎﺒﺕ‬،‫ﺩﺍﺌﻡ‬
Permanent asset ‫ﺃﺼل ﺭﺃﺴﻤﺎﻟﻲ‬
Permanent credit ‫ﺍﻋﺘﻤﺎﺩ ﺩﺍﺌﻡ‬
Permanent file ‫ﻤﻠﻑ ﺘﺩﻗﻴﻕ ﺩﺍﺌﻡ‬
Permanent investments ‫ﺍﺴﺘﺜﻤﺎﺭﺍﺕ ﻁﻭﻴﻠﺔ‬
Permissive ‫ ﻤﺭﺨﺹ‬،‫ ﻤﺒﺎﺡ‬،‫ﻤﺴﻤﻭﺡ ﺒﻪ‬
Permit (‫ ﻴﺴﻤﺢ )ﺍﻟﻭﻗﺕ‬،‫ﻴﺠﻴﺯ‬
• Export permit ‫ﺍﺠﺎﺯﺓ ﺘﺼﺩﻴﺭ‬
• Import permit ‫ﺍﺠﺎﺯﺓ ﺍﺴﺘﻴﺭﺍﺩ‬
Perpetual ‫ ﻤﺴﺘﻤﺭ‬،‫ ﺜﺎﺒﺕ‬،‫ﺩﺍﺌﻡ‬
Perpetual annuity ‫ﺍﻴﺭﺍﺩ ﻁﻭل ﺍﻟﺤﻴﺎﺓ‬
Perpetual inventory ‫ﺍﻟﺠﺭﺩ ﺍﻟﻤﺴﺘﻤﺭ‬
Perpetual loan ‫ﻗﺭﺽ ﺩﺍﺌﻡ‬
Person ‫ﺸﺨﺹ‬
• Fictitious person ‫ﺸﺨﺹ ﺍﻋﺘﺒﺎﺭﻱ‬
• Infirm person ‫ﺸﺨﺹ ﻋﺎﺠﺯ‬
• In person ‫ﺸﺨﺼﻴﺎ‬
• Natural person ‫ﺸﺨﺹ ﻁﺒﻴﻌﻲ‬
Personal account ‫ﺤﺴﺎﺏ ﺨﺎﺹ‬
Personal allowance ‫ﺘﺨﻔﻴﺽ ﺸﺨﺼﻲ‬
Personal credit ‫ﺍﻋﺘﻤﺎﺩ ﺸﺨﺼﻲ‬
Personal effects ‫ﺍﻤﺘﻌﺔ ﺸﺨﺼﻴﺔ‬
Personal income ‫ﺩﺨل ﻓﺭﺩ‬
Personal liability ‫ﺍﻟﺘﺯﺍﻡ ﺸﺨﺼﻲ‬
Personal property ‫ﻤﻤﺘﻠﻜﺎﺕ ﺸﺨﺼﻴﺔ‬
Personal selling ‫ﺒﻴﻊ ﻤﺒﺎﺸﺭ ﻟﻠﻤﺴﺘﻬﻠﻙ‬
‫‪Personal tax‬‬ ‫ﻀﺭﻴﺒﺔ ﺸﺨﺼﻴﺔ‬
‫‪Personnel‬‬ ‫ﻤﻭﻅﻔﻭﻥ )ﻤﻭﻅﻔﻭﻥ ﻓﻲ ﻤﻜﺘﺏ(‬
‫‪Personnel department‬‬ ‫ﺩﺍﺌﺭﺓ ﺸﺅﻭﻥ ﺍﻟﻤﻭﻅﻔﻴﻥ‬
‫‪Personnel manager‬‬ ‫ﻤﺩﻴﺭ ﺍﻟﺫﺍﺘﻴﺔ‬
‫‪Personnel record‬‬ ‫ﺴﺠل ﺍﻟﺫﺍﺘﻴﺔ‬
‫‪Petition‬‬ ‫ﻋﺭﻴﻀﺔ ﺘﻭﺴل‪ ،‬ﺍﻟﺘﻤﺎﺱ‬
‫‪Petitioning creditor‬‬ ‫ﻁﺎﻟﺏ ﺍﺸﻬﺎﺭ ﺍﻻﻓﻼﺱ‬
‫‪Petty cash‬‬ ‫ﺼﻨﺩﻭﻕ ﺍﻟﻨﺜﺭﻴﺔ‬
‫‪Petty cash book‬‬ ‫ﺩﻓﺘﺭ ﺼﻨﺩﻭﻕ ﺍﻟﻨﺜﺭﻴﺔ‬
‫‪Petty expenses‬‬ ‫ﻤﺼﺎﺭﻴﻑ ﻨﺜﺭﻴﺔ‬
‫‪Ph‬‬
‫‪Physical asset‬‬ ‫ﺃﺼل ﻤﻠﻤﻭﺱ‪ ،‬ﻤﻭﺠﻭﺩﺍﺕ ﻤﻠﻤﻭﺴﺔ‬
‫‪Physical count‬‬ ‫ﺠﺭﺩ ﻓﻌﻠﻲ‬
‫‪Pi‬‬
‫‪Pick up‬‬ ‫ﻴﺴﺘﺄﻨﻑ ﻨﺸﺎﻁﻪ‪ ،‬ﻴﺴﺘﻌﻴﺩ‬
‫‪Piece cost‬‬ ‫ﻜﻠﻔﺔ ﺍﻟﻘﻁﻌﺔ ﺍﻟﻤﻨﺘﺠﺔ‬
‫‪Piece price‬‬ ‫ﺴﻌﺭ ﺍﻟﻘﻁﻌﺔ‬
‫‪Piece rate‬‬ ‫ﺍﺠﺭﺓ ﺍﻟﻘﻁﻌﺔ‬
‫‪Piece wage system‬‬ ‫ﻨﻅﺎﻡ ﺍﻻﺠﻭﺭ ﺒﺎﻟﻘﻁﻌﺔ‬
‫‪Piece work‬‬ ‫ﺍﻟﻌﻤل ﺒﺎﻟﻘﻁﻌﺔ‬
‫‪Piece work card‬‬ ‫ﺒﻁﺎﻗﺔ ﺍﻻﻨﺘﺎﺝ ﺒﺎﻟﻘﻁﻌﺔ‬
‫‪Piecework rate‬‬ ‫ﺴﻌﺭ ﺍﻟﻌﻤل ﺒﺎﻟﻘﻁﻌﺔ‬
‫‪Pier‬‬ ‫ﺭﺼﻴﻑ ﺍﻟﻤﻴﻨﺎﺀ‬
‫‪Pier dues‬‬ ‫ﺭﺴﻭﻡ ﺭﺼﻴﻑ‬
‫‪Pierage‬‬ ‫ﻀﺭﻴﺒﺔ ﺭﺼﻴﻑ ﺍﻟﻤﻴﻨﺎﺀ‬
‫‪Pig-on-pork‬‬ ‫ﺴﻨﺩ ﺒﺎﻁل‬
‫‪Pilferage‬‬ ‫ﺴﺭﻗﺔ ﺍﻟﺒﻀﺎﻋﺔ ﺨﻼل ﺍﻟﺭﺤﻠﺔ‬
‫‪Piscary‬‬ ‫ﺤﻕ ﺍﻟﺼﻴﺩ ﻓﻲ ﻤﻴﺎﻩ ﺸﺨﺹ ﺁﺨﺭ‬
‫‪Pl‬‬
‫‪Place‬‬ ‫ﻤﻜﺎﻥ‪ ،‬ﻤﺤل )ﻋﻤل ﺍﻭ ﻭﻅﻴﻔﺔ(‬
‫‪Place and order‬‬ ‫ﻴﻁﻠﺏ ﺸﺭﺍﺀ ﺒﻀﺎﻋﺔ‬
‫‪Place shares‬‬ ‫ﻴﻁﺭﺡ ﺃﺴﻬﻤﺎ ﻟﻼﻜﺘﺘﺎﺏ‬
‫‪Plaintiff‬‬ ‫ﺍﻟﻤﺩﻋﻲ‬
‫‪Plan‬‬ ‫ﺨﻁﺔ‪ ،‬ﺘﺼﻤﻴﻡ‪ ،‬ﺨﺭﻴﻁﺔ ﺍﺭﺽ‬
‫‪Plant‬‬ ‫ﻤﺼﻨﻊ‪ ،‬ﻴﻐﺭﺱ‬
‫‪Plant manager‬‬ ‫ﻤﺩﻴﺭ ﺍﻟﻤﺼﻨﻊ‬
Plant purchasing officer ‫ﻤﺩﻴﺭ ﻤﺸﺘﺭﻴﺎﺕ ﺍﻟﻤﺼﻨﻊ‬
Plant records ‫ﺴﺠﻼﺕ ﺍﻟﻤﺼﻨﻊ‬
Plant site ‫ﻤﻭﻗﻊ ﺍﻟﻤﺼﻨﻊ‬
Pledge ‫ ﺭﻫﻴﻨﺔ‬،‫ ﻀﻤﺎﻥ‬،‫ﺭﻫﻥ‬
• Hypothecation pledge ‫ﺭﻫﻥ ﺤﻴﺎﺯﻱ‬
Pledge for a debt ‫ﺭﻫﻥ ﻤﻘﺎﺒل ﺩﻴﻥ‬
Pledge one’s property ‫ﻴﺭﻫﻥ ﻤﻤﺘﻠﻜﺎﺘﻪ‬
Pledged asset ‫ﺃﺼل ﻤﺭﻫﻭﻥ‬
Pledging ‫ ﺍﺭﺘﻬﺎﻥ‬،‫ﺭﻫﻥ‬
Plunge ‫ﻴﻀﺎﺭﺏ‬
Plunger ‫ﻤﻀﺎﺭﺏ‬
Plus ‫ﺯﺍﺌﺩﹰﺍ‬
Po
Point ‫ ﻭﺤﺩﺓ‬،‫ ﺩﺭﺠﺔ‬،‫ ﻴﺸﻴﺭ ﺍﻟﻰ‬،‫ﻨﻘﻁﺔ‬
Policy (‫ ﻋﻘﺩ )ﺘﺄﻤﻴﻥ‬،‫ﺴﻴﺎﺴﺔ‬
• All risks policy ‫ﻋﻘﺩ ﺘﺄﻤﻴﻥ ﻀﺩ ﺠﻤﻴﻊ ﺍﻻﺨﻁﺎﺭ‬
• Floating policy ‫ﻋﻘﺩ ﺘﺄﻤﻴﻥ ﺒﺎﻻﺸﺘﺭﺍﻙ‬
• Insurance policy ‫ﻋﻘﺩ ﺘﺄﻤﻴﻥ‬
• Open policy ‫ﻋﻘﺩ ﺘﺄﻤﻴﻥ ﻤﻔﺘﻭﺡ‬
• Participating policy ‫ﻋﻘﺩ ﺘﺄﻤﻴﻥ ﻤﺸﺘﺭﻙ ﺒﺎﻻﺭﺒﺎﺡ‬
Policy duty ‫ﺭﺴﻡ ﺘﺄﻤﻴﻥ‬
Policy holder ‫ﻤﺅﻤﻥ ﻋﻠﻴﻪ‬
Poll ‫ ﺍﻗﺘﺭﺍﻉ‬،‫ﺠﺩﻭل ﺍﻨﺘﺨﺎﺏ‬
Pool ‫ﺘﺠﻤﻊ ﻤﻨﺘﺠﻴﻥ‬
Pool funds ‫ﺃﻤﻭﺍل ﻤﺸﺘﺭﻜﺔ‬
Pool risks ‫ﺃﺨﻁﺎﺭ ﻤﺸﺘﺭﻜﺔ‬
Pooling of interest ‫ﺘﺠﻤﻴﻊ ﺍﻟﻤﺼﺎﻟﺢ‬
Popular cooperative ‫ﻤﺅﺴﺴﺔ ﺘﻌﺎﻭﻨﻴﺔ ﺸﻌﺒﻴﺔ‬
organization
Popular prices ‫ﺃﺴﻌﺎﺭ ﺸﺎﺌﻌﺔ‬
Population ‫ﺍﻟﺴﻜﺎﻥ‬
Port ‫ﻤﻴﻨﺎﺀ‬
Portage ‫ﺨﺩﻤﺎﺕ ﺍﻟﺴﻔﻴﻨﺔ‬
Port charges ‫ﺭﺴﻭﻡ ﻤﻴﻨﺎﺀ‬
Port of arrival ‫ﻤﻴﻨﺎﺀ ﺍﻟﻭﺼﻭل‬
Port of discharge ‫ﻤﻴﻨﺎﺀ ﺍﻟﺘﻔﺭﻴﻎ‬
Port of entry ‫ﻤﻴﻨﺎﺀ ﺍﻟﻭﺼﻭل‬
‫‪Port of loading‬‬ ‫ﻤﻴﻨﺎﺀ ﺍﻟﺸﺤﻥ‬
‫‪Porterage‬‬ ‫ﺍﻟﺘﺤﻤﻴل‬
‫‪Portfolio‬‬ ‫ﺴﻨﺩﺍﺕ ﺘﺠﺎﺭﻴﺔ‬
‫‪Portion‬‬ ‫ﺠﺯﺀ‪ ،‬ﺤﺼﺔ‪ ،‬ﻗﺴﻡ‬
‫‪Position‬‬ ‫ﺤﺎﻟﺔ‪ ،‬ﻭﻀﻊ‪ ،‬ﻤﻭﻀﻊ‪ ،‬ﻤﻭﻗﻊ‬
‫‪Position of an account‬‬ ‫ﺤﺎﻟﺔ ﺤﺴﺎﺏ‬
‫‪Positive‬‬ ‫ﺍﻴﺠﺎﺒﻲ‬
‫‪Positive confirmation‬‬ ‫ﺘﺜﺒﻴﺕ ﺍﻴﺠﺎﺒﻲ‬
‫‪Possession‬‬ ‫ﺘﻤﻠﻙ‪ ،‬ﺍﻤﺘﻼﻙ‬
‫‪• Take possession of‬‬ ‫ﻴﺴﺘﻭﻟﻲ ﻋﻠﻰ‪ ،‬ﻭﻀﻊ ﺍﻟﻴﺩ‬
‫‪Possessory‬‬ ‫ﺘﻤﻠﻜﻲ‪ ،‬ﻤﺎﻟﻙ‬
‫‪Possessory lien‬‬ ‫ﺭﻫﻥ ﺤﻴﺎﺯﻱ )ﻟﺤﻴﻥ ﺍﺴﺘﻼﻡ ﻤﺒﻠﻎ ﺍﻟﻤﺴﺘﺤﻕ(‬
‫‪Post‬‬ ‫ﺒﺭﻴﺩ‬
‫‪Postal‬‬ ‫ﺍﺠﺭﺓ ﺒﺭﻴﺩ‬
‫‪Postage‬‬ ‫ﺒﺭﻴﺩﻱ‬
‫‪Post audit‬‬ ‫ﺘﺩﻗﻴﻕ ﻻﺤﻕ‬
‫‪Post date‬‬ ‫ﺘﺎﺭﻴﺦ ﻻﺤﻕ‬
‫‪Posting‬‬ ‫ﺍﻟﺘﺭﺤﻴل‬
‫‪Posting to an account‬‬ ‫ﺍﻟﺘﺭﺤﻴل ﺍﻟﻰ ﺍﻟﺤﺴﺎﺏ‬
‫‪Potential‬‬ ‫ﻤﺤﺘﻤل ﺍﻟﻭﻗﻭﻉ‬
‫‪Potential profit‬‬ ‫ﺭﺒﺢ ﻤﺘﻭﻗﻊ‬
‫‪Pound‬‬ ‫ﻭﺯﻥ‪ ،‬ﻋﻤﻠﺔ ﺍﻨﻜﻠﻴﺯﻴﺔ‬
‫‪Poundage‬‬ ‫ﻋﻤﻭﻟﺔ‪ ،‬ﺭﺴﻭﻡ‬
‫‪Power‬‬ ‫ﺴﻠﻁﺔ‪ ،‬ﻨﻔﻭﺫ‬
‫‪Power of attorney‬‬ ‫ﻭﻜﺎﻟﺔ‪ ،‬ﺘﻔﻭﻴﺽ‬
‫‪Power of liquidator‬‬ ‫ﺼﻼﺤﻴﺔ ﺍﻟﻤﺼﻔﻲ‬
‫‪Pr‬‬
‫‪Precede‬‬ ‫ﻴﺴﺒﻕ‪ ،‬ﻴﻔﻭﻕ ﻤﻥ ﺤﻴﺙ ﺍﻟﻤﺭﺘﺒﺔ‬
‫‪Precedent‬‬ ‫ﻤﺘﻘﺩﻡ ﺍﻭ ﺴﺎﺒﻕ‬
‫‪Preceding‬‬ ‫ﺴﺎﺒﻕ‪ ،‬ﻤﺘﻘﺩﻡ‪ ،‬ﺴﺎﻟﻑ‬
‫‪Pre-date‬‬ ‫ﻴﺴﺒﻕ ﺍﻟﺘﺎﺭﻴﺦ‬
‫‪Predecessor company‬‬ ‫ﺍﻟﻤﺅﺴﺴﺔ ﺍﻟﺴﺎﺒﻘﺔ‬
‫‪Predict‬‬ ‫ﻴﺘﻨﺒﺄ‬
‫‪Prediction‬‬ ‫ﺘﻨﺒﺅ‬
‫‪Preference‬‬ ‫ﺍﻤﺘﻴﺎﺯ‪ ،‬ﺃﻭﻟﻭﻴﺔ‪ ،‬ﺃﻓﻀﻠﻴﺔ‬
‫‪Preference accumulative‬‬ ‫ﺃﺴﻬﻡ ﻤﻤﺘﺎﺯﺓ ﻤﺘﺭﺍﻜﻤﺔ ﺍﻷﺭﺒﺎﺡ‬
‫‪shares‬‬
Preference bonds ‫ﺴﻨﺩﺍﺕ ﻤﻤﺘﺎﺯﺓ‬
Preferential ‫ﺍﻤﺘﻴﺎﺯﻱ‬
Preferential share holder ‫ﻤﺴﺎﻫﻡ ﻤﻤﺘﺎﺯ‬
Preferred capital stock ‫ﺃﺴﻬﻡ ﻤﻤﺘﺎﺯﺓ‬
Preferred creditor ‫ﺩﺍﺌﻥ ﻤﻤﺘﺎﺯ‬
Preferred share ‫ﺴﻬﻡ ﻤﻤﺘﺎﺯ‬
Pre-investment ‫ﻤﺎ ﻗﺒل ﺍﻻﺴﺘﺜﻤﺎﺭ‬
Prejudice ‫ ﻴﺅﺫﻱ‬،‫ ﻀﺭﺭ‬،‫ﺘﺤﻴﺯ ﺍﻭ ﺍﺠﺤﺎﻑ‬
Preliminary ‫ﺘﻤﻬﻴﺩﻱ‬
Preliminary audit ‫ﺘﺩﻗﻴﻕ ﺃﻭﻟﻲ‬
Preliminary balance sheet ‫ﻤﻴﺯﺍﻨﻴﺔ ﺃﻭﻟﻴﺔ‬
Preliminary expenses ‫ﻨﻔﻘﺎﺕ ﺘﺄﺴﻴﺱ‬
Premature ‫ﺴﺎﺒﻕ ﻷﻭﺍﻨﻪ‬
Prematurely ‫ﺤﺎﺩﺙ ﻗﺒل ﺍﻷﻭﺍﻥ‬
Premises ‫ﺍﻟﻤﺒﻨﻰ ﻭﺍﻷﺭﺍﻀﻲ‬
Premium ‫ﻗﺴﻁ ﺘﺄﻤﻴﻥ‬
Premium amortization (‫ﺍﻁﻔﺎﺀ ﻗﺴﻁ )ﺘﺄﻤﻴﻥ‬
Premium issue ‫ﻋﻼﻭﺓ ﺇﺼﺩﺍﺭ‬
Premium loan ‫ﻗﺭﺽ ﻷﺠل‬
Premium reserve (‫ﺍﺤﺘﻴﺎﻁﻲ ﺍﻟﻌﻼﻭﺓ )ﻋﻠﻰ ﺍﻷﺴﻬﻡ‬
Premium redemption ‫ﻋﻼﻭﺓ ﺘﺴﺩﻴﺩ‬
Pre-paid expenses ‫ﻤﺼﺎﺭﻴﻑ ﻤﺩﻓﻭﻋﺔ ﻤﻘﺩﻤﺎ‬
Pre-paid income ‫ﺇﻴﺭﺍﺩﺍﺕ ﻤﻘﺒﻭﻀﺔ ﻤﻘﺩﻤﺎ‬
Prepay ‫ﺩﻓﻊ ﺍﻷﺠﺭﺓ ﻤﻘﺩﻤﺎ‬
Prepayment ‫ﺩﻓﻌﺔ ﺴﻠﻔﺎ‬
Pre-production costs ‫ﻜﻠﻔﺔ ﻤﺎ ﻗﺒل ﺍﻻﻨﺘﺎﺝ‬
Prescribe ‫ ﻴﻨﺼﺢ‬،‫ ﻓﺭﺽ‬،‫ﻭﺼﻑ‬
Prescriptive period ‫ﻤﺩﺓ ﺍﻟﺘﻘﺎﺩﻡ‬
Present ‫ ﻴﻘﺩﻡ‬،‫ ﻫﺩﻴﺔ‬،‫ﺤﺎﻀﺭ‬
Present value ‫ﺍﻟﻘﻴﻤﺔ ﺍﻟﺤﺎﻟﻴﺔ‬
Presentation ‫ ﻋﺭﺽ‬،‫ﺘﻘﺩﻴﻡ‬
Preside ‫ ﻴﺭﺃﺱ‬،‫ ﺍﺸﺭﻑ ﻋﻠﻰ‬،‫ﺭﺃﺱ‬
Prevailing ‫ ﻨﺎﻓﺫ ﺍﻟﻤﻔﻌﻭل‬،‫ﺴﺎﺌﺩ‬
Preventive maintenance ‫ﺍﻟﺼﻴﺎﻨﺔ ﺍﻟﻭﻗﺎﺌﻴﺔ‬
Previous ‫ ﻤﺎﻀﻲ‬،‫ ﻤﺘﻘﺩﻡ‬،‫ﺴﺎﺒﻕ‬
Previous quotation ‫ﺘﺴﻌﻴﺭﺓ ﺴﺎﺒﻘﺔ‬
Price ‫ ﻗﻴﻤﺔ‬،‫ ﺜﻤﻥ‬،‫ﺴﻌﺭ‬
• Actual price ‫ﺍﻟﺴﻌﺭ ﺍﻟﻔﻌﻠﻲ‬
• Administered price (‫ﺍﻟﺴﻌﺭ ﺍﻟﻤﻭﺠﻪ )ﺍﻟﻤﻘﺭﺭ‬
• Average price ‫ﺍﻟﺴﻌﺭ ﺍﻟﻤﺘﻭﺴﻁ‬
• Cash price ‫ﺍﻟﺴﻌﺭ ﺍﻟﻨﻘﺩﻱ‬
• Closing price ‫ﺴﻌﺭ ﺍﻻﻗﻔﺎل‬
• Commodity price ‫ﺴﻌﺭ ﺍﻟﺴﻠﻊ‬
• Competitive price ‫ﺴﻌﺭ ﺍﻟﻤﺯﺍﺤﻤﺔ‬
• Cost price ‫ﺴﻌﺭ ﺍﻟﻜﻠﻔﺔ‬
• Exorbitant price ‫ﺜﻤﻥ ﻓﺎﺤﺵ‬
• Fictitious price ‫ﺜﻤﻥ ﺨﻴﺎﻟﻲ‬
• Fixed price ‫ﺴﻌﺭ ﻤﺤﺩﻭﺩ‬
• Inclusive price ‫ﺴﻌﺭ ﺸﺎﻤل‬
• Invoice price ‫ﺴﻌﺭ ﺍﻟﻔﺎﺘﻭﺓ‬
• Issue price ‫ﺴﻌﺭ ﺍﻻﺼﺩﺍﺭ‬
• Market price ‫ﺴﻌﺭ ﺍﻟﺴﻭﻕ‬
• Nominal price ‫ﺍﻟﺴﻌﺭ ﺍﻻﺴﻤﻲ‬
• Opening price ‫ﺴﻌﺭ ﺍﻻﻓﺘﺘﺎﺡ‬
• Purchase price ‫ﺴﻌﺭ ﺍﻟﺸﺭﺍﺀ‬
• Quote a price ‫ﻴﻌﺭﺽ ﺴﻌﺭﺍ‬
• Retail price ‫ﺴﻌﺭ ﺍﻟﻤﻔﺭﺩ‬
• Ruling price ‫ﺍﻟﺴﻌﺭ ﺍﻟﺴﺎﺌﺩ‬
• Sale price ‫ﺴﻌﺭ ﺍﻟﺒﻴﻊ‬
• Set a price ‫ﻴﺴﻌﺭ‬
• Settled price ‫ﺴﻌﺭ ﻤﻌﻴﻥ‬
• Spot price ‫ﺴﻌﺭ ﺍﻟﺘﺴﻠﻴﻡ ﺍﻟﻔﻭﺭﻱ‬
• Wholesale price ‫ﺴﻌﺭ ﺍﻟﺠﻤﻠﺔ‬
Price bid ‫ﺍﻟﺴﻌﺭ ﺍﻟﻤﻁﻠﻭﺏ‬
Price bulletin ‫ﻜﺸﻑ ﺃﺴﻌﺎﺭ‬
Price control ‫ﻤﺭﺍﻗﺒﺔ ﺍﻻﺴﻌﺎﺭ‬
Price current ‫ﺍﻟﺴﻌﺭ ﺍﻟﺤﺎﻟﻲ‬
Price cutting ‫ﺍﻟﻤﻀﺎﺭﺒﺔ ﺒﺎﻟﺴﻌﺭ‬
Price elasticity ‫ﻤﺭﻭﻨﺔ ﺍﻟﺴﻌﺭ‬
Price fixing ‫ﺘﺤﺩﻴﺩ ﺍﻻﺴﻌﺎﺭ‬
Price fluctuations ‫ﺘﻘﻠﺒﺎﺕ ﺍﻻﺴﻌﺎﺭ‬
Price freezing ‫ﺘﺠﻤﻴﺩ ﺍﻻﺴﻌﺎﺭ‬
Price index ‫ﺩﻟﻴل ﺍﻻﺴﻌﺎﺭ‬
Price inflation ‫ﺘﻀﺨﻡ ﺍﻻﺴﻌﺎﺭ‬
Price leader ‫ﺴﻌﺭ ﻤﻨﺨﻔﺽ‬
Price level ‫ﻤﺴﺘﻭﻯ ﺍﻻﺴﻌﺎﺭ‬
Price list ‫ﻗﺎﺌﻤﺔ ﺍﻻﺴﻌﺎﺭ‬
Price offered ‫ﺍﻟﺴﻌﺭ ﺍﻟﻤﻌﺭﻭﺽ‬
Price reduction ‫ﺘﺨﻔﻴﺽ ﺴﻌﺭ‬
Price variance ‫ﺍﺨﺘﻼﻑ ﺴﻌﺭ‬
Priceless ‫ﻻ ﻴﻘﺩﺭ ﺒﺜﻤﻥ‬
Pricing ‫ﺘﺴﻌﻴﺭ‬
Pricing committee ‫ﻟﺠﻨﺔ ﺍﻟﺘﺴﻌﻴﺭ‬
Pricing policy ‫ﺴﻴﺎﺴﺔ ﺍﻟﺘﺴﻌﻴﺭ‬
Primary costs ‫ﻋﻨﺎﺼﺭ ﺍﻟﻜﻠﻔﺔ ﺍﻻﺴﺎﺴﻴﺔ‬
Primary deposit ‫ﻭﺩﻴﻌﺔ ﺍﻭﻟﻴﺔ‬
Primary liability ‫ﺍﻟﺘﺯﺍﻡ ﺃﻭﻟﻲ‬
Prime cost (‫ ﺃﺠﻭﺭ ﻋﻤل ﻤﺒﺎﺸﺭﺓ‬،‫ﺍﻟﻜﻠﻔﺔ ﺍﻻﻭﻟﻴﺔ )ﻤﻭﺍﺩ‬
Principal ‫ ﺭﺃﺴﻤﺎل‬،‫ﺭﺏ ﻋﻤل‬
Principle ‫ ﻗﺎﻋﺩﺓ‬،‫ﻤﺒﺩﺃ‬
Prior ‫ ﻗﺒل‬،‫ﺴﺎﺒﻕ‬
Priority ‫ ﺃﺴﺒﻘﻴﺔ‬،‫ﺃﻭﻟﻭﻴﺔ‬
Priority of mortgage ‫ﺃﻭﻟﻭﻴﺔ ﺍﻟﺭﻫﻥ‬
Private account ‫ﺤﺴﺎﺏ ﺨﺎﺹ‬
Private company (‫ﻡ‬.‫ﻡ‬.‫ﺸﺭﻜﺔ ﺃﺸﺨﺎﺹ )ﺫ‬
Private corporation ‫ﺸﺭﻜﺔ ﺨﺎﺼﺔ‬
Private ledger ‫ﺩﻓﺘﺭ ﺍﺴﺘﺎﺫ ﺨﺎﺹ‬
Private offering ‫ﻋﻁﺎﺀ ﺨﺎﺹ‬
Privilege ‫ ﺤﻕ‬،‫ﺍﻤﺘﻴﺎﺯ‬
Privileged creditors ‫ﺩﺍﺌﻨﻭﻥ ﻤﻤﺘﺎﺯﻭﻥ‬
Privileged debt ‫ﺩﻴﻥ ﻤﻤﺘﺎﺯ‬
Pro rata ‫ ﺒﻨﺴﺒﺔ‬،‫ﺒﺎﻟﺘﻨﺎﺴﺏ‬
Probability ‫ﺍﺤﺘﻤﺎل‬
Probability sample ‫ﻋﻴﻨﺔ ﻋﺸﻭﺍﺌﻴﺔ‬
Probate duty ‫ﻀﺭﻴﺒﺔ ﺍﻟﺘﺭﻜﺔ‬
Problems ‫ ﻗﻀﺎﻴﺎ‬،‫ﻤﺸﺎﻜل‬
Procedure ‫ ﺍﺠﺭﺍﺀ‬،‫ﺃﺼﻭل‬
Proceed ‫ﻴﺒﺎﺸﺭ‬
Proceedings ‫ ﺍﺤﺩﺍﺙ‬،‫ ﺩﻋﻭﻯ ﻗﻀﺎﺌﻴﺔ‬،‫ﺍﺠﺭﺍﺀﺍﺕ‬
Proceeds ‫ ﺩﺨل‬،‫ﻋﺎﺌﺩﺍﺕ‬
Process ‫ ﻤﻌﺎﻤل‬،‫ﻋﻤﻠﻴﺔ‬
 • In process ‫ﻗﻴﺩ ﺍﻟﺼﻨﻊ‬
• In the process of time ‫ﻤﻊ ﺍﻟﺯﻤﻥ‬
Process control (‫ﻤﺭﺍﻗﺒﺔ ﺍﻻﻨﺘﺎﺝ )ﻋﻤﻠﻴﺔ ﺍﻟﺼﻨﻊ‬
Process cost center ‫ﻤﺭﻜﺯ ﻜﻠﻔﺔ ﺍﻟﺘﺸﻐﻴل‬
Process costing ‫ﻤﺤﺎﺴﺒﺔ ﺍﻟﻜﻠﻔﺔ ﺍﻟﺼﻨﺎﻋﻴﺔ‬
Processing ‫ ﺘﺤﻭﻴل‬،‫ﻤﻌﺎﻟﺠﺔ‬
Procure (‫ ﻴﺤﺼل ﻋﻠﻰ ﺸﻲﺀ )ﺒﺼﻌﻭﺒﺔ‬،‫ﻴﺩﺒﺭ‬
Procuration ‫ﻭﻜﺎﻟﺔ‬
Procurator (‫ﻤﻌﺘﻤﺩ )ﻭﻜﻴل‬
Procurement ‫ﺸﺭﺍﺀ‬
Procurement department ‫ﺩﺍﺌﺭﺓ ﺍﻟﻤﺸﺘﺭﻴﺎﺕ‬
Produce ‫ ﻴﺼﻨﻊ‬،‫ﻴﻨﺘﺞ‬
Producer ‫ﻤﻨﺘﺠﺢ‬
Producer’s goods ‫ﻭﺴﺎﺌل ﺍﻻﻨﺘﺎﺝ‬
Producer’s co-operative ‫ﺍﻟﺘﻌﺎﻭﻨﻴﺔ ﺍﻻﻨﺘﺎﺠﻴﺔ‬
Producers credit ‫ﺍﻋﺘﻤﺎﺩ ﺍﻟﻤﻨﺘﺠﻴﻥ‬
Product ‫ ﻨﺘﺎﺝ‬،‫ﻤﺤﺼﻭل‬
Product cost ‫ﻜﻠﻔﺔ ﺍﻻﻨﺘﺎﺝ‬
Product costing ‫ﺘﺜﻤﻴﻥ ﺍﻟﻤﻨﺘﺠﺎﺕ‬
Production ‫ﺍﻻﻨﺘﺎﺝ‬
Production center ‫ﻤﺭﻜﺯ ﺍﻨﺘﺎﺝ‬
Production control ‫ﻤﺭﺍﻗﺒﺔ ﺍﻻﻨﺘﺎﺝ‬
Production cost ‫ﻜﻠﻔﺔ ﺍﻻﻨﺘﺎﺝ‬
Production director ‫ﻤﺩﻴﺭ ﺍﻨﺘﺎﺝ‬
(manager)
Production function ‫ﻤﺅﺸﺭ ﺍﻻﻨﺘﺎﺝ‬
Production order ‫ﺍﺠﺭ ﺍﻨﺘﺎﺝ‬
Production statement ‫ﺨﻼﺼﺔ ﺍﻻﻨﺘﺎﺝ‬
Production unit ‫ﻭﺤﺩﺓ ﺍﻨﺘﺎﺠﻴﺔ‬
Productive ‫ ﻤﺭﺒﺢ‬،‫ﺍﻨﺘﺎﺠﻲ‬
Productive capital ‫ﺭﺃﺴﻤﺎل ﻤﺭﺒﺢ‬
Productive labor ‫ﺍﻟﻴﺩ ﺍﻟﻌﺎﻤﻠﺔ ﺍﻟﻤﻨﺘﺠﺔ‬
Productivity ‫ﺍﻻﻨﺘﺎﺠﻴﺔ‬
Profession ‫ﻤﻬﻨﺔ‬
Professional ‫ﻤﻬﻨﻲ‬
Professional standards ‫ﺍﺼﻭل ﻤﻬﻨﻴﺔ‬
Proficiency ‫ ﺒﺭﺍﻋﺔ‬،‫ﻤﻬﺎﺭﺓ‬
Profit ‫ﺭﺒﺢ‬
• Annual profit ‫ﺍﻟﺭﺒﺢ ﺍﻟﺴﻨﻭﻱ‬
• Divisible profits ‫ﺍﺭﺒﺎﺡ ﻗﺎﺒﻠﺔ ﻟﻠﺘﻭﺯﻴﻊ‬
• Earned profits ‫ﺍﺭﺒﺎﺡ ﻤﻜﺘﺴﺒﺔ‬
• Fictitious profits ‫ﺍﺭﺒﺎﺡ ﺼﻭﺭﻴﺔ‬
• Net profit ‫ﺍﻟﺭﺒﺢ ﺍﻟﺼﺎﻓﻲ‬
Profit & loss account ‫ﺤﺴﺎﺏ ﺍﻻﺭﺒﺎﺡ ﻭﺍﻟﺨﺴﺎﺌﺭ‬
Profit graph ‫ﻤﻨﺤﻨﻰ ﺍﻟﺭﺒﺢ‬
Profit margin ‫ﻫﺎﻤﺵ ﺍﻟﺭﺒﺢ‬
Profit planning ‫ﺘﺨﻁﻴﻁ ﺍﻟﺭﺒﺢ‬
Profit sharing ‫ﻤﺸﺎﺭﻜﺔ ﻓﻲ ﺍﻻﺭﺒﺎﺡ‬
Profit variance ‫ﺍﻨﺤﺭﺍﻑ ﺍﻟﺭﺒﺢ‬
Profitable ‫ ﻤﻔﻴﺩ‬،‫ﻤﺭﺒﺢ‬
Profitably ‫ﺒﺼﻭﺭﺓ ﻤﺭﺒﺤﺔ‬
Profiteer ‫ﺍﺴﺘﻐﻼﻟﻲ‬
Profitless ‫ﻏﻴﺭ ﻤﺭﺒﺢ‬
Pro-forma ‫ ﺴﻠﻜﻲ‬،‫ﺼﻭﺭﻱ‬
Proforma balance sheet ‫ﻤﻴﺯﺍﻨﻴﺔ ﺼﻭﺭﻴﺔ‬
Proforma entry ‫ﻗﻴﺩ ﺃﻭﻟﻲ‬
Proforma invoice ‫ﻗﺎﺌﻤﺔ ﺃﻭﻟﻴﺔ‬
Program ‫ﺒﺭﻨﺎﻤﺞ‬
Progress ‫ ﺘﻁﻭﺭ‬،‫ﺘﻘﺩﻡ‬
Progression ‫ ﺘﻌﺎﻗﺏ‬،‫ﺍﻟﻤﺘﻭﺍﻟﻴﺔ‬
Progressive ‫ ﺘﻘﺩﻤﻲ‬،‫ﻤﺘﻭﺍل‬
Progressive average ‫ﻤﻌﺩل ﺘﺼﺎﻋﺩﻱ‬
Progressive increase ‫ﺯﻴﺎﺩﺓ ﺘﺼﺎﻋﺩﻴﺔ‬
Progressive tax ‫ﻀﺭﻴﺒﺔ ﺘﺼﺎﻋﺩﻴﺔ‬
Prohibit ‫ ﻴﺤﺭﻡ‬،‫ﻴﻤﻨﻊ‬
Prohibited ‫ﻤﻤﻨﻭﻉ‬
Prohibitive prices ‫ﺃﺴﻌﺎﺭ ﻓﺎﺤﺸﺔ‬
Project ‫ ﺨﻁﺔ‬،‫ﻤﺸﺭﻭﻉ‬
Prolong ‫ﻴﻤﺩﺩ‬
Promise ‫ ﺘﻌﻬﺩ‬،‫ﻭﻋﺩ‬
Promise to pay ‫ﺘﻌﻬﺩ ﺒﺎﻟﺩﻓﻊ‬
Promissory ‫ﺘﻌﻬﺩﻱ‬
Promissory note ‫ﻜﻤﺒﻴﺎﻟﺔ‬
Promote ‫ ﻴﺅﺴﺱ ﺸﺭﻜﺔ‬،‫ ﻴﺸﻁﻊ‬،‫ﻴﻨﺸﻁ‬
Promoter ‫ ﻤﻨﺸﺊ‬،‫ﻤﺅﺴﺱ‬
Promotion ‫ ﺩﻋﺎﻴﺔ ﻟﺴﻠﻊ‬،‫ﺘﺄﺴﻴﺴﻲ‬
Promotion expense ‫ﻤﺼﺎﺭﻴﻑ ﺩﻋﺎﻴﺔ ﺍﻭ ﺘﺄﺴﻴﺱ‬
Prompt ‫ﻓﻭﺭﻱ‬
Prompt cash ‫ﻨﻘﺩ ﻟﻼﺴﺘﻌﻤﺎل‬
Prompt delivery ‫ﺘﺴﻠﻴﻡ ﻓﻭﺭﻱ‬
Proof ‫ ﺍﺜﺒﺎﺕ‬،‫ ﺩﻟﻴل‬،‫ﺒﺭﻫﺎﻥ‬
Proof of loss ‫ﻭﺜﻴﻘﺔ ﺍﺜﺒﺎﺕ ﺍﻟﺨﺴﺎﺭﺓ‬
Propaganda ‫ﺩﻋﺎﻴﺔ‬
Proper ‫ ﻤﻭﺍﻓﻕ‬،‫ﻤﻨﺎﺴﺏ‬
Properly ‫ﻋﻠﻰ ﻨﺤﻭ ﻤﻭﺍﻓﻕ ﺍﻭ ﻻﺌﻕ‬
Property ‫ ﻋﻘﺎﺭ‬،‫ﻤﻠﻙ‬
• Immovable property ‫ﺍﻤﻼﻙ ﻏﻴﺭ ﻤﻨﻘﻭﻟﺔ‬
• Mortgaged property ‫ﺍﻤﻼﻙ ﻤﺭﻫﻭﻨﺔ‬
• Movable property ‫ﺍﻤﻼﻙ ﻤﻨﻘﻭﻟﺔ‬
• Private property ‫ﻤﻠﻜﻴﺔ ﺨﺎﺼﺔ‬
• Public property ‫ﺍﻤﻼﻙ ﻋﺎﻤﺔ‬
• Real property ‫ﻋﻘﺎﺭﺍﺕ ﺜﺎﺒﺘﺔ‬
Property account ‫ﺤﺴﺎﺏ ﺍﻟﻤﻭﺠﻭﺩﺍﺕ‬
Property ledger ‫ﺍﺴﺘﺎﺫ ﺍﻟﻤﻭﺠﻭﺩﺍﺕ ﺍﻟﺜﺎﺒﺘﺔ‬
Property management ‫ﺍﺩﺍﺭﺓ ﺍﻟﻤﻤﺘﻠﻜﺎﺕ‬
Property reserved ‫ﺍﻻﺴﺘﻬﻼﻙ ﺍﻟﻤﺘﺭﺍﻜﻡ‬
Property seizure ‫ﺤﺠﺯ ﻋﻘﺎﺭﻱ‬
Property taxes ‫ﻀﺭﺍﺌﺏ ﺍﻻﻤﻼﻙ‬
Proportion ‫ ﺘﻨﺎﺴﺏ‬،‫ ﺤﺼﺔ‬،‫ﻨﺴﺒﺔ‬
Proportional ‫ﻤﺘﻨﺎﺴﺏ‬
Proportional tax ‫ﻀﺭﻴﺒﺔ ﻨﺴﺒﻴﺔ‬
Proportionate ‫ ﻤﺘﻨﺎﺴﺏ‬،‫ﻴﺘﻨﺎﺴﺏ‬
Proposal ‫ ﺍﻻﻗﺘﺭﺍﺡ‬،‫ﻋﺭﺽ‬
Propose ‫ ﻴﻌﺘﺯﻡ‬،‫ﻴﻘﺘﺭﺡ‬
Proposition ‫ ﻴﻘﺘﺭﺡ‬،‫ ﺍﻓﺘﺭﺍﺽ‬،‫ﻋﺭﺽ‬
Proprietary ‫ ﺍﻟﻤﺎﻟﻙ‬،‫ﻤﻠﻜﻲ‬
Proprietary interest ‫ﺤﻘﻭﻕ ﺍﻟﺸﺭﻜﺎﺀ‬
Proprietor (‫ﻤﺎﻟﻙ )ﺼﺎﺤﺏ ﺍﻟﻤﺸﺭﻭﻉ‬
Proprietorship ‫ﺤﻘﻭﻕ ﺍﻟﺸﺭﻜﺎﺀ‬
Prorate (‫ﻴﻭﺯﻉ ﻨﺴﺒﻴﺎ )ﺤﺴﺏ ﺍﻟﺤﺼﺹ‬
Prorateable ‫ ﻤﻨﺴﻭﺏ ﺇﻟﻰ‬،‫ﻨﺴﺒﻲ‬
Prospect ‫ ﺘﻁﻠﻊ‬،‫ﺘﻭﻗﻊ‬
Prospectus ‫ﺒﻴﺎﻥ ﺍﻭ ﻨﺸﺭﺓ ﺃﻭﻟﻴﺔ ﺤﻭل ﺘﺄﺴﻴﺱ ﺸﺭﻜﺔ‬
Prosper ‫ ﻴﻨﺠﺢ‬،‫ﻴﺯﺩﻫﺭ‬
Prosperity ‫ ﻨﺠﺎﺡ‬،‫ﺍﺯﺩﻫﺎﺭ‬
Prosperous ‫ ﻤﻼﺌﻡ‬،‫ﻤﺯﺩﻫﺭ‬
Protest ‫ﺍﻻﺤﺘﺠﺎﺝ‬
Protest charges ‫ﻨﻔﻘﺎﺕ ﺍﺤﺘﺠﺎﺝ‬
Protest fee ‫ﺭﺴﻡ ﺍﺤﺘﺠﺎﺝ‬
Prove ‫ﻴﺒﺭﻫﻥ‬
Proven ‫ ﻤﺅﻜﺩ‬،‫ ﻤﺜﺒﺕ‬،‫ﺜﺎﺒﺕ‬
Provide ‫ ﻴﺨﺼﺹ‬،‫ﻴﺯﻭﺩ‬
Provident fund ‫ﺼﻨﺩﻭﻕ ﺘﻭﻓﻴﺭ‬
Provision ‫ ﺍﺤﺘﻴﺎﻁ‬،‫ﻤﺨﺼﺹ‬
Provisional ‫ﻤﺅﻗﺕ‬
Proviso (‫ ﻓﻘﺭﺓ ﺸﺭﻁﻴﺔ )ﻓﻲ ﺍﻟﻌﻘﺩ‬،‫ﺸﺭﻁ‬
Proxy ‫ﺘﻭﻜﻴل‬
• By proxy ‫ﺒﺎﻟﻭﻜﺎﻟﺔ‬
Proxy voting ‫ﺘﺼﻭﻴﺕ ﺒﺎﻟﻨﻴﺎﺒﺔ‬
Prudent ‫ ﻋﺎﻗل‬،‫ﺤﻜﻴﻡ‬
Prudent investment ‫ﺍﺴﺘﺜﻤﺎﺭ ﺤﻜﻴﻡ‬
Pu
Public ‫ﻋﺎﻡ‬
Public accountant ‫ﻤﺤﺎﺴﺏ ﻗﺎﻨﻭﻨﻲ‬
Public accounting ‫ﺍﻟﻤﺤﺎﺴﺒﺔ ﺍﻟﻘﺎﻨﻭﻨﻴﺔ‬
Public administration ‫ﺍﻻﺩﺍﺭﺓ ﺍﻟﻌﺎﻤﺔ‬
Public auction ‫ﻤﺯﺍﺩ ﻋﻠﻨﻲ‬
Public company ‫ﺸﺭﻜﺔ ﻋﺎﻤﺔ‬
Public funds ‫ﺍﻤﻭﺍل ﻋﺎﻤﺔ‬
Public liability ‫ﻤﺴﺅﻭﻟﻴﺔ ﻋﺎﻤﺔ‬
Public offering ‫ﺒﻴﻊ ﺍﺴﻬﻡ ﻟﻼﺸﺨﺎﺹ‬
Public policy ‫ﺴﻴﺎﺴﺔ ﻋﺎﻤﺔ‬
Public property ‫ﻤﻠﻜﻴﺔ ﻋﺎﻤﺔ‬
Public relations ‫ﻋﻼﻗﺎﺕ ﻋﺎﻤﺔ‬
Public revenue ‫ﻭﺍﺭﺩﺍﺕ ﺍﻟﺩﻭﻟﺔ‬
Public utilities ‫ﻤﺭﺍﻓﻕ ﻋﺎﻤﺔ‬
Punched card system ‫ﻨﻅﺎﻡ ﺍﻟﺒﻁﺎﻗﺎﺕ ﺍﻟﻤﺜﻘﻭﺒﺔ‬
Purchase ‫ ﻴﺸﺘﺭﻱ‬،‫ﺸﺭﺍﺀ‬
Purchase book ‫ﺩﻓﺘﺭ ﺍﻟﻤﺸﺘﺭﻴﺎﺕ‬
Purchase by installments ‫ﺸﺭﺍﺀ ﺒﺎﻟﺘﻘﺴﻴﻁ‬
Purchase commitment ‫ﺍﻟﺘﺯﺍﻡ ﺒﺎﻟﺸﺭﺍﺀ‬
Purchase contract ‫ﺸﺭﺍﺀ ﺘﻌﺎﻗﺩﻱ‬
Purchase on credit ‫ﺸﺭﺍﺀ ﺁﺠل‬
Purchase order ‫ﺃﻤﺭ ﺸﺭﺍﺀ‬
Purchase records ‫ﺴﺠﻼﺕ ﺍﻟﻤﺸﺘﺭﻴﺎﺕ‬
Purchase requisition ‫ﻁﻠﺏ ﺸﺭﺍﺀ‬
Purchasing agent ‫ﻭﻜﻴل ﻤﺸﺘﺭﻴﺎﺕ‬
Purchasing committee ‫ﻟﺠﻨﺔ ﻤﺸﺘﺭﻴﺎﺕ‬
Purchasing department ‫ﺩﺍﺌﺭﺓ ﻤﺸﺘﺭﻴﺎﺕ‬
Purchasing power ‫ﻗﻭﺓ ﺸﺭﺍﺌﻴﺔ‬
Purchasing procedure ‫ﺍﺠﺭﺍﺀﺍﺕ ﺍﻟﺸﺭﺍﺀ‬
Pure ‫ ﺨﺎﻟﺹ‬،‫ ﻨﻘﻲ‬،‫ﺼﺎﻑ‬
Pure interest ‫ﺍﻟﻔﺎﺌﺩﺓ ﺍﻟﺼﺎﻓﻴﺔ‬
Pure premium ‫ﻗﺴﻁ ﺍﻟﺘﺄﻤﻴﻥ ﺍﻟﺼﺎﻓﻲ‬
Pure profit ‫ﺍﻟﺭﺒﺢ ﺍﻟﺼﺎﻓﻲ‬
Purport ‫ ﻴﻔﻬﻡ‬،‫ ﻓﺤﻭﻯ‬،‫ﻤﺩﻟﻭل‬
Pursuance ‫ ﻤﻼﺤﻘﺔ‬،‫ ﻤﺘﺎﺒﻌﺔ‬،‫ﺒﻨﺎﺀ ﻋﻠﻰ‬
Put ‫ ﻴﻭﻅﻑ ﻤﺎﻻ‬،‫ﻴﻀﻊ‬
Put by ‫ﻴﻁﺭﺡ ﺠﺎﻨﺒﺎ‬
Put in ‫ﻴﻘﺩﻡ ﺸﻜﻭﻯ‬
Put off ‫ ﻴﺭﺠﺊ‬،‫ﻴﺅﺠل‬
Put on ‫ ﻴﺤﻤل‬،‫ﻴﺯﻴﺩ‬
Put out (‫ﻴﺭﺍﺒﻲ )ﻴﻭﻅﻑ ﻤﺎﻻ‬
Put through ‫ ﻴﻨﺠﺯ‬،(‫ﻴﺼل ﺒـ )ﺘﻠﻔﻭﻨﻴﺎ‬
Put up ‫ﻴﻁﺭﺡ ﻟﻠﺒﻴﻊ‬
Putting (‫ ﺘﺴﻠﻴﻡ )ﺍﻟﺒﻭﺭﺼﺔ‬،‫ﺘﻘﺩﻴﻡ‬
Putting in (‫ﺘﻭﻗﻑ )ﺍﻟﻤﺭﻜﺏ‬
Putting up (‫ﺯﻴﺎﺩﺓ ﺃﺴﻌﺎﺭ )ﺴﻠﻊ‬
Putting up of money ‫ ﺘﻐﺫﻴﺔ‬،‫ﺘﻤﻭﻴل‬
Py
Pyramid structure ratio ‫ﻨﺴﺒﺔ ﺍﻟﺒﻨﺎﺀ ﺍﻟﻬﺭﻤﻲ‬
 ‫‪Q‬‬
‫‪Qu‬‬
‫‪Qualification‬‬ ‫ﻜﻔﺎﺀﺓ‪ ،‬ﺘﺤﻔﻅ‪ ،‬ﺃﻫﻠﻴﺔ‬
‫‪Qualified‬‬ ‫ﺠﺩﻴﺭ‪ ،‬ﻤﺅﻫل‪ ،‬ﻤﻠﻁﻑ‬
‫‪Qualified acceptance‬‬ ‫ﻗﺒﻭل ﺒﺸﺭﻁ‬
‫‪Qualified report‬‬ ‫ﺘﻘﺭﻴﺭ ﺒﺘﺤﻔﻅ‬
‫‪Qualify‬‬ ‫ﻴﺅﻫل‪ ،‬ﻴﺤﺩﺩ‪ ،‬ﻴﺼﻑ‬
‫‪Qualitative‬‬ ‫ﻨﻭﻋﻲ‪ ،‬ﻭﺼﻔﻲ‬
‫‪Quality‬‬ ‫ﻨﻭﻋﻴﺔ‪ ،‬ﺨﺎﺼﻴﺔ‬
‫‪Quality control‬‬ ‫ﻤﺭﺍﻗﺒﺔ ﻨﻭﻋﻴﺔ )ﺍﻻﻨﺘﺎﺝ(‬
‫‪Quantitative‬‬ ‫ﻜﻤﻲ‪ ،‬ﻤﻘﺩﺍﺭﻱ‬
‫‪Quantitative control‬‬ ‫ﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﻜﻤﻴﺔ‬
‫‪Quantity‬‬ ‫ﻜﻤﻴﺔ‪ ،‬ﻤﻘﺩﺍﺭ‬
‫‪Quantity discount‬‬ ‫ﺨﺼﻡ ﻋﻠﻰ ﺍﻟﻜﻤﻴﺔ‬
‫‪Quarterly‬‬ ‫ﺭﺒﻊ ﺴﻨﻭﻱ‪ ،‬ﻓﺼﻠﻴﺎ‬
‫‪Quash‬‬ ‫ﻴﻠﻐﻲ‪ ،‬ﻴﺒﻁل‪ ،‬ﻴﻘﻤﻊ‬
‫‪Quasi‬‬ ‫ﺸﺒﻪ‪ ،‬ﺒﻤﺜﺎﺒﺔ‬
‫‪Quasi partner‬‬ ‫ﺸﺭﻴﻙ ﺒﺎﻻﺴﻡ‬
‫‪Quasi public company‬‬ ‫ﺸﺭﻜﺔ ﺸﺒﻪ ﻋﺎﻤﺔ‬
‫‪Quay‬‬ ‫ﺭﺼﻴﻑ ﺍﻟﻤﻴﻨﺎﺀ‬
‫‪Quayage‬‬ ‫ﺭﺴﻡ ﺍﻟﺭﺼﻴﻑ‬
‫‪Quick asset‬‬ ‫ﻤﻭﺠﻭﺩ‪ ،‬ﻤﺘﺩﺍﻭل‬
‫‪Quittance‬‬ ‫ﺒﺭﺍﺀﺓ ﺫﻤﺔ ﻤﺎﻟﻴﺔ‬
‫‪Quorum‬‬ ‫ﻨﺼﺎﺏ ﻗﺎﻨﻭﻨﻲ ﻓﻲ ﺍﻻﺠﺘﻤﺎﻉ‬
‫‪Quota‬‬ ‫ﺤﺼﺔ ﻨﺴﺒﻴﺔ‪ ،‬ﻨﺼﻴﺏ‬
‫‪Quota system‬‬ ‫ﻨﻅﺎﻡ ﺍﻟﺤﺼﺔ ﺍﻟﻨﺴﺒﻴﺔ‬
‫‪Quotation‬‬ ‫ﻋﺭﺽ‪ ،‬ﺴﻌﺭ‪ ،‬ﺘﺴﻌﻴﺭ‬
‫‪Quotation records‬‬ ‫ﺴﺠل ﺍﻟﺘﺴﻌﻴﺭ‬
‫‪Quote a price‬‬ ‫ﻴﻌﻴﻥ ﺍﻟﺴﻌﺭ‬
‫‪Quoted securities‬‬ ‫ﺴﻨﺩﺍﺕ ﻤﺴﻌﺭﺓ‬
‫‪Quotient‬‬ ‫ﺤﺎﺼل‪ ،‬ﻨﺎﺘﺞ )ﺨﺎﺭﺝ ﺍﻟﻘﺴﻤﺔ ﻓﻲ ﺍﻟﺤﺴﺎﺏ(‬
 ‫‪R‬‬
‫‪Ra‬‬
‫‪Raid‬‬ ‫ﻤﺤﺎﻭﻟﺔ ﻟﺨﻔﺽ ﺍﻻﺴﻌﺎﺭ‬
‫‪Raise‬‬ ‫ﻴﺭﻓﻊ‪ ،‬ﻴﺜﻴﺭ‪ ،‬ﻴﺯﻴﺩ‬
‫‪Raise a loan‬‬ ‫ﺼﺩﺭ ﻗﺭﻀﺎ‬
‫‪Raise a question‬‬ ‫ﻴﺜﻴﺭ ﻤﺴﺄﻟﺔ‬
‫‪Raising‬‬ ‫ﺯﻴﺎﺩﺓ )ﺃﺴﻌﺎﺭ(‬
‫‪Rally‬‬ ‫ﺍﺭﺘﻔﺎﻉ ﺍﻟﺴﻌﺭ )ﺒﻌﺩ ﺍﻻﻨﺨﻔﺎﺽ(‬
‫‪Ramp‬‬ ‫ﺘﺴﻠﻕ‪ ،‬ﺯﻴﺎﺩﺓ ﺒﺎﻫﻅﺔ ﻟﻼﺴﻌﺎﺭ‬
‫‪Random‬‬ ‫ﻋﺸﻭﺍﺌﻲ‪ ،‬ﺠﺯﺍﻓﻲ‬
‫‪Range‬‬ ‫ﻤﺩﻯ‪ ،‬ﺍﻟﻨﻁﺎﻕ‪ ،‬ﺼﻨﻑ‬
‫‪Range of goods‬‬ ‫ﺘﺸﻜﻴﻠﺔ ﺒﻀﺎﺌﻊ‬
‫‪Rank‬‬ ‫ﺩﺭﺠﺔ‪ ،‬ﻤﺭﺘﺒﺔ‪ ،‬ﺼﻨﻑ‬
‫‪Rank of mortgage‬‬ ‫ﺩﺭﺠﺔ ﺍﻟﺭﻫﻥ‬
‫‪Rateable‬‬ ‫ﻗﺎﺒل ﻟﻠﺘﺴﻌﻴﺭ‬
‫‪Rate‬‬ ‫ﻤﻌﺩل‪ ،‬ﺴﻌﺭ‪ ،‬ﻗﻴﻤﺔ‬
‫‪• Flat rate‬‬ ‫ﺴﻌﺭ ﻭﺍﺤﺩ‬
‫‪• Forward rate‬‬ ‫ﺍﻟﺴﻌﺭ ﺍﻵﺠل‬
‫‪• Official rate‬‬ ‫ﺍﻟﺴﻌﺭ ﺍﻟﺤﻘﻴﻘﻲ )ﺍﻟﺭﺴﻤﻲ(‬
‫‪• Piece rate‬‬ ‫ﺍﻷﺠﺭ ﺒﺎﻟﻘﻁﻌﺔ‬
‫‪• Standard rate‬‬ ‫ﺘﻌﺭﻓﺔ ﻤﻭﺤﺩﺓ‬
‫‪• Surplus rate‬‬ ‫ﻨﺴﺒﺔ ﺍﻟﻔﺎﺌﺽ‬
‫‪• Tariff rate‬‬ ‫ﺍﻟﺘﻌﺭﻴﻔﺔ ﺍﻟﻜﻤﺭﻜﻴﺔ‬
‫‪rate of discount‬‬ ‫ﺴﻌﺭ ﺍﻟﺨﺼﻡ‬
‫‪Rate of exchange‬‬ ‫ﺴﻌﺭ ﺍﻟﺼﺭﻑ‬
‫‪Rate of interest‬‬ ‫ﺴﻌﺭ ﺍﻟﻔﺎﺌﺩﺓ‬
‫‪Rate of pay‬‬ ‫ﻤﻌﺩل ﺍﻷﺠﺭ‬
‫‪Rate of return‬‬ ‫ﻨﺴﺒﺔ ﺍﻟﻌﺎﺌﺩ‪ ،‬ﻨﺴﺒﺔ ﺍﻟﻤﺭﺩﻭﺩ‬
‫‪Rate of turnover‬‬ ‫ﻤﻌﺩل ﺩﻭﺭﺍﻥ‬
‫‪Rate of wages‬‬ ‫ﻤﻌﺩل ﺍﻻﺠﻭﺭ‬
‫‪Ratification‬‬ ‫ﺘﺼﺩﻴﻕ ﻋﻠﻰ‪ ،‬ﺍﻗﺭﺍﺭ‬
‫‪Ratification document‬‬ ‫ﻭﺜﺎﺌﻕ ﺘﺼﺩﻴﻕ‬
‫‪Ratify‬‬ ‫ﻴﺼﺎﺩﻕ ﻋﻠﻰ‪ ،‬ﻴﻘﺭ‬
‫‪Rating‬‬ ‫ﺘﻘﻴﻴﻡ‪ ،‬ﺘﻘﺩﻴﺭ‬
Ratio ‫ ﻤﻌﺎﻤل‬،‫ﻨﺴﺒﺔ‬
Ratio test ‫ﺍﺨﺘﺒﺎﺭ ﻨﺴﺒﺔ‬
Raw materials (‫ﻤﻭﺍﺩ ﺨﺎﻡ )ﺍﻭﻟﻴﺔ‬
Re
Reacquired stock ‫ﺍﺴﻬﺎﻡ ﻤﺴﺘﺭﺩﺓ‬
Readjust ‫ ﻴﺼﺤﺢ‬،‫ﻴﻌﺩل‬
Readjustment ‫ﺘﺼﺤﻴﺢ‬
Ready assets ‫ﻤﻭﺠﻭﺩﺍﺕ ﺠﺎﻫﺯﺓ‬
Ready made ‫ﺠﺎﻫﺯ‬
Ready money ‫ﺴﻴﻭﻟﺔ ﻨﻘﺩﻴﺔ‬
Real account ‫ﺤﺴﺎﺏ ﺤﻘﻴﻘﻲ‬
Reat cost ‫ﺍﻟﻜﻠﻔﺔ ﺒﺎﻟﻭﺤﺩﺍﺕ ﺍﻟﻘﻴﺎﺴﻴﺔ‬
Real estate ‫ﻋﻘﺎﺭﺍﺕ‬
Real guarantee ‫ﻀﻤﺎﻥ ﻋﻴﻨﻲ‬
Real income ‫ﺩﺨل ﺤﻘﻴﻘﻲ‬
Real interest ‫ﻓﺎﺌﺩﺓ ﺤﻘﻴﻘﻴﺔ‬
Real price ‫ﻗﻴﻤﺔ ﻓﻌﻠﻴﺔ‬
Real property ‫ﺍﻤﻼﻙ ﻏﻴﺭ ﻤﻨﻘﻭﻟﺔ‬
Real tax ‫ﻀﺭﻴﺒﺔ ﺤﻘﻴﻘﻴﺔ‬
Realizable ‫ﻗﺎﺒل ﻟﻠﺘﺤﻘﻴﻕ ﺍﻭ ﻟﻠﺘﺤﻭﻴل‬
Realization ‫ﺘﺼﻔﻴﺔ‬
Realization of pledge ‫ﺘﺼﺭﻑ ﺒﺭﻫﻥ ﻤﺎ‬
Realization value ‫ﻗﻴﻤﺔ ﺍﻟﺘﺼﻔﻴﺔ‬
Realize (‫ﻴﺤﻘﻕ )ﺭﺒﺤﺎ‬
Realized appreciation ‫ﺍﻟﺯﻴﺎﺩﺓ ﺍﻟﻤﺤﻘﻘﺔ‬
Realized revenue ‫ﺍﻟﺭﺒﺢ ﺍﻟﻤﺤﻘﻕ‬
Rebate ‫ ﺘﻨﺯﻴل‬،‫ﺨﺼﻡ‬
Rebound (‫ﻋﻭﺩﺓ ﺍﻻﺭﺘﻔﺎﻉ )ﻓﻲ ﺃﺴﻌﺎﺭ ﺍﻟﺴﻠﻊ‬
Recap ‫ﺍﺨﺘﺼﺎﺭ‬
Recapitalization ‫ﻴﻐﻴﺭ ﺭﺃﺱ ﻤﺎل ﺍﻟﺸﺭﻜﺔ‬
Recapitulate ‫ ﻴﺨﺘﺼﺭ‬،‫ﻴﻠﺨﺹ‬
Recapitulation ‫ ﺍﺨﺘﺼﺎﺭ‬،‫ﺨﻼﺼﺔ‬
Recede ‫ ﻴﺘﺭﺍﺠﻊ‬،‫ﻴﻨﺴﺤﺏ‬
Receipt ‫ ﺍﻴﺼﺎل‬،‫ ﻭﺼل‬،‫ﺍﺴﺘﻼﻡ‬
• Cash receipt ‫ﻤﻘﺒﻭﻀﺎﺕ ﺍﻟﺼﻨﺩﻭﻕ‬
• Daily receipt ‫ﻭﺍﺭﺩﺍﺕ ﻴﻭﻤﻴﺔ‬
Receipts & expenditure ‫ﺍﻟﻭﺍﺭﺩﺍﺕ ﻭﺍﻟﻤﺼﺭﻭﻓﺎﺕ‬
‫‪Receipts book‬‬ ‫ﺩﻓﺘﺭ ﺍﻟﻭﺼﻭﻻﺕ‬
‫‪Receivable‬‬ ‫ﻤﻤﻜﻥ ﻗﺒﻀﻪ‬
‫‪Receivables‬‬ ‫ﺫﻤﻡ ﻤﺩﻴﻨﺔ‪ ،‬ﺴﻨﺩﺍﺕ ﺍﻟﻘﺒﺽ‬
‫‪Ageing of receivables‬‬ ‫ﺘﺤﻠﻴل ﺫﻤﻡ ﺍﻟﻤﺩﻴﻨﺔ‬
‫‪Receive‬‬ ‫ﻴﺘﺴﻠﻡ‪ ،‬ﻴﺘﻠﻘﻰ‬
‫‪Receiver‬‬ ‫ﻤﺴﺘﻠﻡ ﺍﻟﻨﻘﺩ )ﺃﻤﻴﻥ ﺍﻟﺼﻨﺩﻭﻕ(‬
‫‪Receivership‬‬ ‫ﺠﻤﺎﻋﺔ ﺍﻟﺩﺍﺌﻨﻴﻥ‬
‫‪Reception‬‬ ‫ﺍﺴﺘﻼﻡ‪ ،‬ﻗﺒﻭل‬
‫‪Recession‬‬ ‫ﺤﺎﻟﺔ ﺍﻟﺭﻜﻭﺩ )ﺍﻻﻗﺘﺼﺎﺩﻱ(‪ ،‬ﺘﻌﻠﻴﻕ ﺍﻨﺴﺤﺎﺏ‬
‫‪Recipient‬‬ ‫ﺍﺴﺘﻘﺒﺎل‪ ،‬ﺍﻟﻤﺴﺘﻠﻡ‬
‫‪Reciprocal‬‬ ‫ﻤﺘﺒﺎﺩل‪ ،‬ﺜﻨﺎﺌﻲ ﺍﻟﻤﻨﺎﻓﻊ‬
‫‪Reciprocity‬‬ ‫ﺘﺒﺎﺩل )ﺍﻟﺘﺠﺎﺭﺓ ﺒﻴﻥ ﺒﻠﺩﻴﻥ(‬
‫)‪Reckon (up‬‬ ‫ﻴﺤﺴﺏ ﺍﻭ ﻴﻌﺩ‬
‫‪Reckon in‬‬ ‫ﻴﻘﺩﺭ‬
‫‪Reckon off‬‬ ‫ﻴﻁﺭﺡ‬
‫‪Reckoner‬‬ ‫ﺤﺎﺴﺏ‬
‫‪Reckoning‬‬ ‫ﺤﺴﺎﺏ‬
‫‪Reclassification‬‬ ‫ﺍﻋﺎﺩﺓ ﺘﺼﻨﻴﻑ‬
‫‪Recognition‬‬ ‫ﺍﻋﺘﺭﺍﻑ‪ ،‬ﺘﻤﻴﻴﺯ‬
‫‪Recognize‬‬ ‫ﻴﻌﺘﺭﻑ‪ ،‬ﻴﻤﻴﺯ‬
‫‪Recommend‬‬ ‫ﻴﺯﻜﻲ‪ ،‬ﻴﻨﺼﺢ‬
‫‪Recommendation‬‬ ‫ﺘﻭﺼﻴﺔ‪ ،‬ﻨﺼﻴﺤﺔ‬
‫‪Recompense‬‬ ‫ﺘﻌﻭﻴﺽ‬
‫‪Recompose‬‬ ‫ﻴﺭﺘﺏ ﺍﻭ ﻴﻨﺴﻕ‬
‫‪Recomputed‬‬ ‫ﻴﻌﻴﺩ ﺍﻟﺘﻘﺩﻴﺭ‬
‫‪Reconcile‬‬ ‫ﻴﻁﺎﺒﻕ‪ ،‬ﻴﺼﻠﺢ )ﺒﻴﻥ ﻤﺘﺨﺎﺼﻤﻴﻥ(‬
‫‪Reconciliation‬‬ ‫ﻤﻁﺎﺒﻘﺔ‬
‫‪Reconciling item‬‬ ‫ﺍﺤﺩ ﺒﻨﻭﺩ ﺍﻟﺘﺴﻭﻴﺔ‬
‫‪Reconsider‬‬ ‫ﻴﻌﻴﺩ ﺍﻟﻨﻅﺭ ﻓﻲ‬
‫‪Reconvey‬‬ ‫ﻴﻌﻴﺩ ﺇﻟﻰ ﻤﺎﻟﻙ ﺴﺎﺒﻕ‬
‫‪Reconveyance‬‬ ‫ﺍﺭﺠﺎﻉ‬
‫‪Record‬‬ ‫ﺴﺠل‪ ،‬ﻴﺩﻭﻥ‪ ،‬ﻴﺴﺠل‬
‫‪Recount‬‬ ‫ﻴﺤﺴﺏ ﻤﻥ ﺠﺩﻴﺩ‪ ،‬ﻋﺩ‬
‫‪Recoup‬‬ ‫ﻴﺴﺘﺭﺩ‪ ،‬ﻴﻁﺭﺡ‪ ،‬ﻴﺴﺘﻌﻴﺩ‬
‫‪Recourse‬‬ ‫ﺤﻕ ﺍﻟﺭﺠﻭﻉ‪ ،‬ﺘﻤﻴﻴﺯ ﺤﻜﻡ ﻤﺎ‬
‫‪• Right of recourse‬‬ ‫ﺤﻕ ﺍﻟﻠﺠﻭﺀ‬
‫‪Recover‬‬ ‫ﻴﺴﺘﻌﻴﺩ‪ ،‬ﻴﺴﺘﺭﺩ‬
Recover a debt ‫ﻴﺴﺘﺭﺩ ﺩﻴﻨﺎ‬
Recovery ‫ﺘﻐﻁﻴﺔ‬
Recovery cost ‫ﺍﻟﻜﻠﻔﺔ ﺍﻟﻤﺴﺘﺭﺩﺓ‬
Recovery value ‫ﺍﻟﻘﻴﻤﺔ ﺍﻟﻤﺴﺘﺭﺩﺓ‬
Rectification ‫ﺘﻌﺩﻴل‬
Rectify ‫ ﻴﻌﺩل‬،‫ﻴﺼﺤﺢ‬
Recur ‫ ﻴﻌﻭﺩ‬،‫ ﻴﻠﺠﺄ ﺇﻟﻰ‬،‫ﻴﺘﻜﺭﺭ‬
Red clause credit ‫ﺍﻟﺩﻓﻌﺔ ﺍﻟﻤﻘﺩﻤﺔ ﻟﺩﻯ ﻓﺘﺢ ﺍﻻﻋﺘﻤﺎﺩ‬
Red ink entry ‫ﻗﻴﺩ ﺒﺎﻟﻠﻭﻥ ﺍﻻﺤﻤﺭ‬
Redeem (‫ ﻴﻔﻙ )ﺭﻫﻨﺎ‬،(‫ ﻴﺴﺘﺭﺠﻊ )ﺸﻴﺌﺎ ﻤﺭﻫﻭﻨﺎ‬،(‫ﻴﻁﻔﺊ )ﺩﻴﻨﹰﺎ‬
Redeem a debenture ‫ﻴﺴﺘﺭﺩ ﻗﻴﻤﺔ ﺴﻨﺩ‬
Redeem a loan ‫ﻴﺴﺩﺩ ﻗﺭﻀﺎ‬
Redeem a mortgage ‫ﻴﻔﻙ ﺭﻫﻨﺎ‬
Redeemable ‫ﻗﺎﺒل ﻟﻼﻁﻔﺎﺀ ﺍﻭ ﻟﻠﺘﺴﺩﻴﺩ‬
Redeemable debentures ‫ﺴﻨﺩﺍﺕ ﻗﺎﺒﻠﺔ ﻟﻠﺘﺴﺩﻴﺩ‬
Redemption ‫ﺘﺴﺩﻴﺩ‬
Redemption premium ‫ﻋﻼﻭﺓ ﺘﺴﺩﻴﺩ‬
Reduce ‫ﻴﺨﻔﺽ‬
Reducing installment ‫ﻁﺭﻴﻘﺔ ﺍﻟﻘﺴﻁ ﺍﻟﻤﺘﻨﺎﻗﺹ‬
method
Reduction ‫ﺘﺨﻔﻴﺽ‬
Re-endorse (‫ﻴﻅﻬﺭ ﺜﺎﻨﻴﺔ )ﺴﻨﺩﺍ‬
Re-enter ‫ﻴﻌﻴﺩ ﺘﺴﺠﻴل‬
Refer ‫ﻴﺸﻴﺭ ﺇﻟﻰ‬
Referee ‫ ﻤﺤﻜﻡ‬،‫ﺤﻜﻡ‬
Reference ‫ ﺍﺸﺎﺭﺓ‬،‫ﻤﺭﺠﻊ‬
Refund ‫ ﺍﻋﺎﺩﺓ ﻤﺒﻠﻎ‬،‫ﻤﺭﺩﻭﺩ‬
Refund a debit ‫ﻴﺴﺩﺩ ﺩﻴﻨﺎ‬
Refundable ‫ﻤﻤﻜﻥ ﺭﺩﻩ‬
Refunding bond ‫ﺴﻨﺩ ﺃﺩﺍﺀ‬
Register ‫ﺴﺠل‬
Register of deed ‫ﺴﺠل ﻭﺜﺎﺌﻕ‬
Registered capital ‫ﺍﻟﺭﺃﺴﻤﺎل ﺍﻟﻤﻜﺘﺘﺏ ﺒﻪ‬
Registered office ‫ﻤﺭﻜﺯ ﺍﻟﺸﺭﻜﺔ ﺍﻟﺭﺴﻤﻲ‬
Registered warrant ‫ﺴﻨﺩ ﻤﺴﺠل ﺍﻭ ﺘﻔﻭﻴﺽ ﻤﺴﺠل‬
Registrar ‫ل‬‫ﻤﺴﺠ‬
Registration ‫ﺘﺴﺠﻴل‬
Registration statement ‫ﺒﻴﺎﻥ ﺘﺴﺠﻴل‬
Registry ‫ ﺴﺠل ﺍﻟﺴﻔﻴﻨﺔ‬،‫ ﻗﻴﺩ‬،‫ﺴﺠل‬
Regressive tax ‫ﻀﺭﻴﺒﺔ ﺘﻨﺎﺯﻟﻴﺔ‬
Regular ‫ﻨﻅﺎﻤﻲ‬
Regular endorsement ‫ﺘﻅﻬﻴﺭ ﻨﻅﺎﻤﻲ‬
Regulate ‫ﻴﻨﻅﻡ‬
Regulation ‫ﺘﻨﻅﻴﻡ‬
Rehabilitation ‫ﺭﺩ ﺍﻻﻋﺘﺒﺎﺭ‬
Reimbursable ‫ﻗﺎﺒل ﻟﻠﺘﺴﺩﻴﺩ‬
Reimburse ‫ﻴﺴﺩﺩ‬
Reimbursement ‫ ﺍﺴﺘﻴﻔﺎﺀ‬،‫ﺘﺴﺩﻴﺩ‬
Reinstate ‫ﺍﻋﺎﺩﺓ ﺴﺭﻴﺎﻥ ﺍﻟﺒﻭﻟﻴﺼﺔ‬
Reinsure ‫ﻴﺅﻤﻥ ﺜﺎﻨﻴﺔ‬
Reintegrate ‫ﻴﻌﻴﺩ ﺩﻤﺞ‬
Reinvest ‫ﻴﻭﻅﻑ ﺍﻟﻤﺎل ﻤﺭﺓ ﺜﺎﻨﻴﺔ‬
Reinvestment ‫ﺍﻋﺎﺩﺓ ﺍﻻﺴﺘﺜﻤﺎﺭ‬
Reissue ‫ﺍﺼﺩﺍﺭ ﺜﺎﻥ‬
Reject ‫ﻴﺭﻓﺽ‬
Related cost ‫ﺍﻟﻜﻠﻔﺔ ﺍﻟﻤﻠﺤﻘﺔ‬
Relative ‫ ﺫﻭ ﺼﻠﺔ ﺒﺂﺨﺭ‬،‫ﻨﺴﺒﻲ‬
Relative prices ‫ﺃﺴﻌﺎﺭ ﻨﺴﺒﻴﺔ‬
Release ‫ﻴﺘﻨﺎﺯل ﻋﻥ ﺤﻕ‬
Releasee ‫ﺍﻟﻤﺴﺘﻔﻴﺩ ﻤﻥ ﺍﻟﺘﻨﺎﺯل‬
Release of documents ‫ﺘﺴﻠﻴﻡ ﺍﻟﻤﺴﺘﻨﺩﺍﺕ‬
Reliability ‫ﻤﻭﺜﻭﻗﻴﺔ‬
Reliable ‫ﻤﻭﺜﻭﻕ‬
Relief ‫ ﺍﻋﺎﻨﺔ‬،‫ﻤﺴﺎﻋﺩﺓ‬
Relieve ‫ﻴﺨﻠﺹ ﻤﻥ ﺍﻟﺘﺯﺍﻡ ﻤﺎﻟﻲ‬
Remain ‫ ﺴﺎﺭﻱ ﺍﻟﻤﻔﻌﻭل‬،‫ﻴﺒﻘﻰ‬
Remainder ‫ ﺒﺎﻗﻲ‬،‫ﺭﺼﻴﺩ‬
Remission ‫ﺍﻋﻔﺎﺀ‬
Remit ‫ﻴﻌﻔﻲ‬
Remit a debt ‫ﻴﺘﺨﻠﻰ ﻋﻥ ﺩﻴﻥ‬
Remit money ‫ﻴﺭﺴل ﻨﻘﻭﺩﺍ‬
Remittance ‫ﺘﺤﻭﻴل ﻤﺎﻟﻲ‬
Remittance advice ‫ﺍﺸﻌﺎﺭ ﺘﺤﻭﻴل‬
Remittance in cash ‫ﺍﻟﺩﻓﻊ ﻨﻘﺩﺍ‬
Remittance slip ‫ﺍﺸﻌﺎﺭ ﺩﻓﻊ‬
Removable ‫ﻗﺎﺒل ﻟﻼﻨﺘﻘﺎل‬
Remunerate ‫ﻴﻜﺎﻓﺊ‬
Remuneration ‫ﻤﻜﺎﻓﺄﺓ‬
Remunerative ‫ﻤﺭﺒﺢ‬
Rendering ‫ﺘﻘﺩﻴﻡ‬
Renegotiation ‫ﺍﻋﺎﺩﺓ ﺍﻟﺘﻔﺎﻭﺽ‬
Renew ‫ﻴﺠﺩﺩ‬
Renewable ‫ﻗﺎﺒل ﻟﻠﺘﺠﺩﻴﺩ‬
Renewal ‫ﺘﺠﺩﻴﺩ‬
Renewal fund ‫ﺍﻋﺘﻤﺎﺩﺍﺕ ﺍﻟﺘﺠﺩﻴﺩ‬
Renewal premium (‫ﻗﺴﻁ ﺍﻟﺘﺠﺩﻴﺩ )ﺘﺄﻤﻴﻥ‬
Renounce a claim ‫ﻴﺘﻨﺎﺯل ﻋﻥ ﺤﻕ‬
Renouncement ‫ﺘﻨﺎﺯل‬
Rent ‫ ﺭﻴﻊ‬،‫ﺇﻴﺠﺎﺭ‬
Rent roll ‫ﺴﺠل ﺍﻻﻴﺠﺎﺭ‬
Rental expenses ‫ﻤﺼﺎﺭﻴﻑ ﺍﻻﻴﺠﺎﺭ‬
Rental value ‫ﺍﻟﻘﻴﻤﺔ ﺍﻟﺘﺄﺠﻴﺭﻴﺔ‬
Renter ‫ﺍﻟﻤﺴﺘﺄﺠﺭ‬
Reorganization ‫ﺍﻋﺎﺩﺓ ﺘﺸﻜﻴل‬
Reorganize ‫ﻴﻌﻴﺩ ﺘﺸﻜﻴل‬
Repair ‫ ﺘﺭﻤﻴﻡ‬،‫ﺍﺼﻼﺡ‬
Repairable ‫ﻗﺎﺒل ﻟﻠﺘﺼﻠﻴﺢ‬
Repartition ‫ﺘﻭﺯﻴﻊ ﺤﺼﺹ‬
Repay ‫ﻴﺴﺩﺩ‬
Repay a loan ‫ﻴﺴﺩﺩ ﻗﺭﻀﺎ‬
Repayability ‫ﻗﺎﺒﻠﻴﺔ ﺍﻟﺘﺴﺩﻴﺩ‬
Repayable ‫ﻗﺎﺒل ﻟﻠﺘﺴﺩﻴﺩ‬
Repayment ‫ﺩﻓﻊ‬
Repeat ‫ﻴﻜﺭﺭ‬
Repetition ‫ ﺍﻋﺎﺩﺓ‬،‫ﺘﻜﺭﺍﺭ‬
Replace ‫ﻴﺴﺘﺒﺩل‬
Replacement ‫ﺍﺴﺘﺒﺩﺍل‬
Replacement cost ‫ﻜﻠﻔﺔ ﺍﻻﺴﺘﺒﺩﺍل‬
Report ‫ﺒﻴﺎﻥ‬
Report of auditors ‫ﺘﻘﺭﻴﺭ ﻤﺩﻗﻘﻲ ﺍﻟﺤﺴﺎﺒﺎﺕ‬
Represent ‫ ﻴﻨﻭﺏ ﻋﻨﻪ‬،‫ﻴﻤﺜل‬
Representation ‫ﺘﻤﺜﻴل‬
Representative ‫ﻤﻤﺜل‬
Representative sample ‫ﻋﻴﻨﺔ ﻋﺸﻭﺍﺌﻴﺔ‬
Reprieve ‫ﻴﻤﻬل‬
Reproduce ‫ﻴﻌﻴﺩ ﺍﻻﻨﺘﺎﺝ‬
Reproduction ‫ﺍﻋﺎﺩﺓ ﺍﻻﻨﺘﺎﺝ‬
Reproduction cost ‫ﻜﻠﻔﺔ ﺍﻋﺎﺩﺓ ﺍﻻﻨﺘﺎﺝ‬
Repudiate ‫ ﻴﺭﻓﺽ ﺩﻴﻨﺎ‬،‫ﻴﻨﻜﺭ‬
Repurchase price ‫ﺴﻌﺭ ﺍﻋﺎﺩﺓ ﺍﻟﺸﺭﺍﺀ‬
Requisition ‫ﻁﻠﺏ‬
Resale ‫ﺍﻋﺎﺩﺓ ﺒﻴﻊ‬
Rescind ‫ ﻴﺒﻁل‬،‫ﻴﻠﻐﻲ‬
Recession ‫ ﺍﺒﻁﺎل‬،‫ﺍﻟﻐﺎﺀ‬
Rescript ‫ﻨﺴﺨﺔ ﻤﻨﻘﺤﺔ‬
Research ‫ﺒﺤﺙ ﻭﺍﺴﺘﻁﻼﻉ‬
Research cost ‫ﻜﻠﻔﺔ ﺍﻻﺒﺤﺎﺙ‬
Reservation (‫ ﺤﺠﺯ )ﻏﺭﻓﺔ‬،‫ ﺍﺤﺘﻴﺎﻁ‬،‫ﺘﺤﻔﻅ‬
Reserve ‫ ﻴﺤﺠﺯ‬،‫ ﻴﺤﻔﻅ‬،‫ﺍﺤﺘﻴﺎﻁ‬
• Contingency reserve ‫ﺍﺤﺘﻴﺎﻁﻲ ﺍﻟﻁﻭﺍﺭﺉ‬
• Excess reserve ‫ﺍﺤﺘﻴﺎﻁ ﺯﺍﺌﺩ‬
Reserve account ‫ﺤﺴﺎﺏ ﺍﻻﺤﺘﻴﺎﻁﻲ‬
Reserve adequacy ‫ﻜﻔﺎﻴﺔ ﺍﻹﺤﺘﻴﺎﻁﻲ‬
Reserve capital ‫ﺭﺃﺴﻤﺎل ﺍﺤﺘﻴﺎﻁﻲ‬
Reserve for amortization ‫ﺍﺤﺘﻴﺎﻁﻲ ﺍﻻﻁﻔﺎﺀﻱ‬
Reserve for depreciation ‫ﺍﺤﺘﻴﺎﻁﻲ ﺍﺴﺘﻬﻼﻙ ﻤﻭﺠﻭﺩﺍﺕ ﺜﺎﺒﺘﺔ‬
of fixed assets
Reserve for discounts ‫ﺍﺤﺘﻴﺎﻁﻲ ﺍﻟﺨﺼﻭﻤﺎﺕ ﺍﻟﻨﻘﺩﻴﺔ‬
Reserve for doubtful ‫ﺍﺤﺘﻴﺎﻁﻲ ﺍﻟﺩﻴﻭﻥ ﺍﻟﻤﺸﻜﻭﻙ ﻓﻲ ﺘﺤﺼﻴﻠﻬﺎ‬
debts
Reserve fund ‫ﺭﺼﻴﺩ ﻤﺒﻠﻎ ﺍﻻﺤﺘﻴﺎﻁﻲ )ﻟﻼﺴﺘﻌﻤﺎل ﻓﻲ ﻭﻗﺕ‬
(‫ﺍﻟﺤﺎﺠﺔ‬
Residual ‫ﺍﻟﻘﻴﻤﺔ ﺍﻟﻤﺘﺒﻘﻴﺔ‬
Residual net income ‫ﺍﻟﺩﺨل ﺍﻟﺼﺎﻓﻲ‬
Residual outlay ‫ﺍﻟﻨﻔﻘﺔ ﺍﻟﻤﺘﺒﻘﻴﺔ‬
Resolution ‫ﻗﺭﺍﺭ‬
Resources (‫ ﻤﺼﺎﺩﺭ )ﻤﻭﺍﺭﺩ‬،‫ﺍﻟﻤﺼﺎﺩﺭ ﺍﻟﻤﺎﻟﻴﺔ‬
Response ‫ ﺍﺠﺎﺒﺔ‬،‫ﺍﺴﺘﺠﺎﺒﺔ‬
‫‪Responsibility‬‬ ‫ﻤﺴﺅﻭﻟﻴﺔ‬
‫‪Responsible‬‬ ‫ﻤﺴﺅﻭل‬
‫‪Restore‬‬ ‫ﻴﻌﻴﺩ ﺸﻴﺌﺎ ﺇﻟﻰ ﻤﻜﺎﻨﻪ‪ ،‬ﺘﺭﻤﻴﻡ‬
‫‪Restrict‬‬ ‫ﻴﻘﻴﺩ‪ ،‬ﻴﺤﺼﺭ‪ ،‬ﻴﺤﺩﺩ‬
‫‪Restriction‬‬ ‫ﺘﺤﺩﻴﺩ‪ ،‬ﻗﻴﺩ‬
‫‪Restricted cash‬‬ ‫ﻨﻘﺩ ﻤﻘﻴﺩ‬
‫‪Restriction‬‬ ‫ﺘﻘﻴﻴﺩ‪ ،‬ﺘﺤﺩﻴﺩ‬
‫‪Result‬‬ ‫ﻨﺘﻴﺠﺔ‬
‫‪Resume‬‬ ‫ﻴﺴﺘﻌﻴﺩ‪ ،‬ﻴﺴﺘﺄﻨﻑ ﻋﻤﻼ‬
‫‪Resumption‬‬ ‫ﺍﺴﺘﺭﺩﺍﺩ‪ ،‬ﺍﻟﻌﻭﺩﺓ‬
‫‪Retail‬‬ ‫ﻤﻔﺭﺩ‪ ،‬ﻤﻔﺭﻕ‬
‫‪Retail cost‬‬ ‫ﻜﻠﻔﺔ ﺍﻟﻤﻔﺭﺩ‬
‫‪Retail outlet‬‬ ‫ﺴﻭﻕ ﺍﻟﺘﺼﺭﻴﻑ ﺒﺎﻟﻤﻔﺭﺩ‬
‫‪Retail prices‬‬ ‫ﺃﺴﻌﺎﺭ ﺍﻟﻤﻔﺭﺩ‬
‫‪Retailer‬‬ ‫ﺒﺎﺌﻊ ﺍﻟﻤﻔﺭﺩ‬
‫‪Retain‬‬ ‫ﻴﺴﺘﺒﻘﻲ‪ ،‬ﻴﺤﺘﻔﻅ‬
‫‪Retention‬‬ ‫ﺍﺴﺘﺒﻘﺎﺀ‪ ،‬ﺍﻗﺘﻁﺎﻉ ﻤﻥ ﺍﺠﻭﺭ‪ ،‬ﺍﺤﺘﻔﺎﻅ‬
‫‪Retire‬‬ ‫ﻴﺘﻘﺎﻋﺩ‬
‫‪Retirement‬‬ ‫ﺘﻘﺎﻋﺩ‬
‫‪Retirement pay‬‬ ‫ﺭﺍﺘﺏ ﺍﻟﺘﻘﺎﻋﺩ‬
‫‪Retirement table‬‬ ‫ﻗﺎﺌﻤﺔ ﺘﻭﻗﻌﺎﺕ ﺍﻟﺤﻴﺎﺓ‬
‫‪Retreat‬‬ ‫ﻴﺴﺤﺏ ﻋﺭﻀﻪ‪ ،،‬ﺍﻨﺴﺤﺎﺏ‪ ،‬ﺘﺭﺍﺠﻊ‬
‫‪Retroactive law‬‬ ‫ﻗﺎﻨﻭﻥ ﺒﺄﺜﺭ ﺭﺠﻌﻲ‬
‫‪Retrospective‬‬ ‫ﺭﺠﻌﻲ‬
‫‪Retrospective effect‬‬ ‫ﻤﻔﻌﻭل ﺭﺠﻌﻲ‬
‫‪Retrospective rating‬‬ ‫ﺘﻌﺩﻴل ﺭﺠﻌﻲ )ﻓﻲ ﺍﻟﺘﺄﻤﻴﻥ(‬
‫‪Return‬‬ ‫ﻋﺎﺌﺩﺍﺕ‪ ،‬ﻴﻌﻭﺩ‪ ،‬ﻴﺭﺠﻊ‬
‫‪Return of (on) capital‬‬ ‫ﺘﺴﺩﻴﺩ ﺭﺃﺴﻤﺎل‬
‫‪Return of income‬‬ ‫ﺒﻴﺎﻥ ﺍﻟﺩﺨل‬
‫‪Returned on capital‬‬ ‫ﻤﺭﺩﻭﺩ ﺍﻟﺭﺃﺴﻤﺎل‬
‫‪Returned cheque‬‬ ‫ﺸﻴﻙ ﻤﺭﻓﻭﺽ‬
‫‪Return on investment‬‬ ‫ﻋﺎﺌﺩﺍﺕ ﺍﻻﺴﺘﺜﻤﺎﺭ‬
‫‪Returns inward‬‬ ‫ﻤﺭﺩﻭﺩﺍﺕ ﺩﺍﺨﻠﺔ‬
‫‪Returns outward‬‬ ‫ﻤﺭﺩﻭﺩﺍﺕ ﺨﺎﺭﺠﺔ‬
‫‪Revaluation‬‬ ‫ﺍﻋﺎﺩﺓ ﺘﻘﺩﻴﺭ ﺍﻟﻌﻤﻠﺔ )ﺘﺤﺩﻴﺩ ﻗﻴﻤﺔ ﺠﺩﻴﺩﺓ ﻟﻌﻤﻠﺔ ﻤﺎ(‬
‫‪Revaluation reserve‬‬ ‫ﺍﺤﺘﻴﺎﻁﻲ ﺍﻋﺎﺩﺓ ﺍﻟﺘﻘﺩﻴﺭ‬
‫‪Revalue‬‬ ‫ﻴﻌﻴﺩ ﺍﻟﺘﻘﺩﻴﺭ‬
‫‪Revenue‬‬ ‫ﻋﺎﺌﺩﺍﺕ‪ ،‬ﺩﺨل‬
‫‪Revenue account‬‬ ‫ﺤﺴﺎﺏ ﺍﻟﻨﺘﺎﺌﺞ )ﺍﻻﻴﺭﺍﺩﺍﺕ(‬
‫‪Revenue act‬‬ ‫ﻗﺎﻨﻭﻥ ﻋﺎﺌﺩﺍﺕ‬
‫‪Revenue authorities‬‬ ‫ﺍﺩﺍﺭﺓ ﺠﺒﺎﻴﺔ ﺍﻟﻀﺭﺍﺌﺏ‬
‫‪Revenue bond‬‬ ‫ﺴﻨﺩ ﻋﺎﺌﺩﺍﺕ‬
‫‪Revenue deduction‬‬ ‫ﺤﺴﻡ ﻋﺎﺌﺩﺍﺕ‬
‫‪Revenue expenditure‬‬ ‫ﻤﺼﺭﻭﻓﺎﺕ ﺍﻴﺭﺍﺩﻴﺔ‬
‫‪Revenue expense‬‬ ‫ﻨﻔﻘﺔ ﺍﻴﺭﺍﺩﻴﺔ‬
‫‪Revenue receipts‬‬ ‫ﻨﻔﻘﺔ ﺍﻴﺭﺍﺩﻴﺔ‬
‫‪Revenue reserve‬‬ ‫ﺍﺤﺘﻴﺎﻁﻲ ﺍﻻﻴﺭﺍﺩ‬
‫‪Reverse‬‬ ‫ﻋﻜﺱ‪ ،‬ﻴﻠﻐﻲ‬
‫‪Reverse an entry‬‬ ‫ﻴﻌﻜﺱ ﻗﻴﺩﺍ‬
‫‪Reversing entry‬‬ ‫ﻗﻴﺩ ﻋﻜﺴﻲ‬
‫‪Reversion‬‬ ‫ﺤﻕ ﺍﺴﺘﺭﺩﺍﺩ ﻤﺎل‬
‫‪Revert‬‬ ‫ﻴﺭﺠﻊ ﺇﻟﻰ‬
‫‪Review‬‬ ‫ﺍﻋﺎﺩﺓ ﺍﻟﻨﻅﺭ‪ ،‬ﻤﺭﺍﺠﻌﺔ‬
‫‪Revise‬‬ ‫ﻴﺭﺍﺠﻊ‪ ،‬ﻴﻨﻘﺢ‬
‫‪Revision‬‬ ‫ﻤﺭﺍﺠﻌﺔ‪ ،‬ﺘﻨﻘﻴﺢ‬
‫‪Revocable‬‬ ‫ﻤﻤﻜﻥ ﻨﻘﻀﻪ ﺍﻭ ﺍﺒﻁﺎﻟﻪ‬
‫‪Revocable credit‬‬ ‫ﺍﻋﺘﻤﺎﺩ ﻗﺎﺒل ﻟﻠﻨﻘﺽ‬
‫‪Revoke‬‬ ‫ﻴﻠﻐﻲ‪ ،‬ﻴﻔﺴﺦ‬
‫‪Revolving credit‬‬ ‫ﺍﻋﺘﻤﺎﺩ ﻗﺎﺒل ﻟﻠﺘﺠﺩﻴﺩ‬
‫‪Reward‬‬ ‫ﻤﻜﺎﻓﺄﺓ‬
‫‪Ri‬‬
‫‪Rider‬‬ ‫ﻤﻠﺤﻕ‪ ،‬ﺸﺭﻁ ﺍﻀﺎﻓﻲ )ﻓﻲ ﺍﻟﺘﺄﻤﻴﻥ(‬
‫‪Rig‬‬ ‫ﻤﻀﺎﺭﺒﺔ‪ ،‬ﻴﺘﻼﻋﺏ‪ ،‬ﻴﺯﻭﺩ‬
‫‪Rig the market‬‬ ‫ﻴﺤﺭﻙ ﺍﻟﺴﻭﻕ‬
‫‪Right‬‬ ‫ﺍﻤﺘﻴﺎﺯ‪ ،‬ﺤﻕ‪ ،‬ﺼﻭﺍﺏ‬
‫‪• Acquired right‬‬ ‫ﺤﻕ ﻤﻜﺘﺴﺏ‬
‫‪Right of choice‬‬ ‫ﺤﻕ ﺍﻻﺨﺘﻴﺎﺭ‬
‫‪Right of communication‬‬ ‫ﺤﻕ ﺍﻻﻁﻼﻉ‬
‫‪Right of set-off‬‬ ‫ﺤﻕ ﺍﻟﻤﻘﺎﺼﺔ‬
‫‪Right of way‬‬ ‫ﺤﻕ ﺍﻻﺴﺘﻌﻤﺎل‬
‫‪Rights market‬‬ ‫ﺴﻭﻕ ﺍﻤﺘﻴﺎﺯﺍﺕ ﺍﻻﻜﺘﺘﺎﺏ‬
‫‪Rise‬‬ ‫ﺯﻴﺎﺩﺓ‪ ،‬ﻴﻨﻬﺽ‬
‫‪Risk‬‬ ‫ﻤﺠﺎﺯﻓﺔ‪ ،‬ﻤﺨﺎﻁﺭﺓ‪ ،‬ﻤﻐﺎﻤﺭﺓ‬
‫‪Risk capital‬‬ ‫ﺭﺃﺴﻤﺎل ﺫﻭ ﺍﺨﻁﺎﺭ‬
‫‪Risk premium‬‬ ‫ﻗﺴﻁ ﺍﻟﺘﺄﻤﻴﻥ ﻀﺩ ﺍﻻﺨﻁﺎﺭ‬

‫‪Roll back‬‬ ‫ﺍﻨﺨﻔﺎﺽ ﺍﻻﺴﻌﺎﺭ ﺍﻟﻤﻔﺭﻭﻀﺔ‬

‫‪Roll-forward‬‬ ‫ﺯﻴﺎﺩﺓ ﺍﻻﺴﻌﺎﺭ ﺍﻟﺭﺴﻤﻴﺔ‬
‫‪Rotation‬‬ ‫ﺩﻭﺭﺍﻥ‪ ،‬ﻤﻨﺎﻭﺒﺔ‬
‫‪Rough‬‬ ‫ﺨﺸﻥ‪ ،‬ﻭﻋﺭ‪ ،‬ﻤﻀﻁﺭﺏ‪ ،‬ﻤﺴﻭﺩﺓ‬
‫‪Rough book‬‬ ‫ﺩﻓﺘﺭ ﺍﻟﻤﺴﻭﺩﺓ‬
‫‪Rough draft‬‬ ‫ﻤﺴﻭﺩﺓ )ﻜﺘﺎﺏ ﺍﻭ ﺭﺴﺎﻟﺔ(‬
‫‪Rough estimate‬‬ ‫ﺘﻘﺩﻴﺭ ﺘﻘﺭﻴﺒﻲ‬
‫‪Round-off‬‬ ‫ﺘﺩﻭﻴﺭ ﺍﺭﻗﺎﻡ )ﻤﺜﻼ ﺃﻜﺜﺭ ﻤﻥ ﻨﺼﻑ ﺇﻟﻰ ﻭﺍﺤﺩ(‪،‬‬
‫ﺍﻟﺘﻘﺭﻴﺏ‬
‫‪Round sum‬‬ ‫ﺭﻗﻡ ﻤﺩﻭﺭ‬
‫‪Royalty‬‬ ‫ﺤﻘﻭﻕ ﺍﻟﻤﺅﻟﻑ‪ ،‬ﺤﻕ ﺍﺴﺘﻌﻤﺎل ﺸﻲﺀ‬
‫‪Royalty interest‬‬ ‫ﻓﺎﺌﺩﺓ ﺍﻟﻤﻠﻜﻴﺔ‬
‫‪Ru‬‬
‫‪Rubber cheque‬‬ ‫ﺸﻴﻙ ﺩﻭﻥ ﺭﺼﻴﺩ‬
‫‪Rule‬‬ ‫ﻗﺎﻋﺩﺓ‪ ،‬ﻗﺎﻨﻭﻥ‪ ،‬ﺩﺴﺘﻭﺭ‬
‫‪Rule off‬‬ ‫ﻴﻘﻔل ﺤﺴﺎﺏ‬
‫‪Run a business‬‬ ‫ﻴﺩﻴﺭ ﻋﻤﻼ‬
‫‪Running expenses‬‬ ‫ﻤﺼﺎﺭﻴﻑ ﺠﺎﺭﻴﺔ‬
‫‪Rush orders‬‬ ‫ﺍﻟﻁﻠﺒﺎﺕ ﺍﻟﻤﺴﺘﻌﺠﻠﺔ‬
 ‫‪S‬‬
‫‪Sa‬‬
‫‪Sacrifice‬‬ ‫ﺨﺴﺎﺭﺓ‪ ،‬ﺘﻀﺤﻴﺔ ﺸﻲﺀ‪ ،‬ﺫﺒﻴﺤﺔ‬
‫‪Sacrificed price‬‬ ‫ﺃﺴﻌﺎﺭ ﺨﺎﺴﺭﺓ‬
‫‪Safe‬‬ ‫ﺼﻨﺩﻭﻕ ﺤﺩﻴﺩﻱ‪ ،‬ﺴﺎﻟﻡ‬
‫‪Safe deposit box‬‬ ‫ﺼﻨﺩﻭﻕ ﺤﺩﻴﺩﻱ ﻟﻠﻭﺩﺍﺌﻊ‬
‫‪Safeguard‬‬ ‫ﺤﻤﺎﻴﺔ‪ ،‬ﺤﺭﺱ‪ ،‬ﻭﻗﺎﻴﺔ‬
‫‪Safety‬‬ ‫ﺃﻤﺎﻥ‪ ،‬ﺃﻤﻥ‪ ،‬ﺴﻼﻤﺔ‬
‫‪Salary‬‬ ‫ﺍﻟﺭﺍﺘﺏ‬
‫)‪Salary rage (grading‬‬ ‫ﺴﻠﹼﻡ ﺍﻻﺠﻭﺭ‬
‫‪Sale‬‬ ‫ﺒﻴﻊ‪ ،‬ﻤﺯﺍﺩ )ﺒﻴﻊ ﺃﺴﻌﺎﺭ ﻤﺨﻔﻀﺔ(‬
‫‪Sale by instalment‬‬ ‫ﺒﻴﻊ ﺒﺎﻟﺘﻘﺴﻴﻁ‬
‫‪Sale by tender‬‬ ‫ﺒﻴﻊ ﺒﺎﻟﻤﻨﺎﻗﺼﺔ‪ ،‬ﺒﻴﻊ ﺒﻤﻭﺠﺏ ﺍﻟﻌﻁﺎﺀ‬
‫‪Sale value‬‬ ‫ﻗﻴﻤﺔ ﺍﻟﺒﻴﻊ‬
‫‪Sales‬‬ ‫ﻤﺒﻴﻌﺎﺕ‬
‫‪Sales allowances‬‬ ‫ﺨﺼﻭﻤﺎﺕ ﻤﺒﻴﻌﺎﺕ‬
‫‪Sales budget‬‬ ‫ﺍﻟﻤﻴﺯﺍﻨﻴﺔ ﺍﻟﺘﻘﺩﻴﺭﻴﺔ ﻟﻠﻤﺒﻴﻌﺎﺕ‬
‫‪Sales commitment‬‬ ‫ﺍﻟﺘﺯﺍﻡ ﺍﻟﺒﻴﻊ‬
‫‪Sales cut-off‬‬ ‫ﻗﻁﻊ ﺍﻟﻤﺒﻴﻌﺎﺕ )ﺍﻟﻤﺒﻴﻌﺎﺕ ﻟﻔﺘﺭﺓ ﺴﺎﺒﻘﺔ ﻟﺘﺎﺭﻴﺦ ﻤﻌﻴﻥ(‬
‫‪Sales discount‬‬ ‫ﺨﺼﻡ ﺍﻟﻤﺒﻴﻌﺎﺕ‬
‫‪Sales invoice‬‬ ‫ﻗﺎﺌﻤﺔ ﺍﻟﻤﺒﻴﻌﺎﺕ‬
‫‪Sales journal‬‬ ‫ﻴﻭﻤﻴﺔ ﺍﻟﻤﺒﻴﻌﺎﺕ‬
‫‪Sales manager‬‬ ‫ﻤﺩﻴﺭ ﻤﺒﻴﻌﺎﺕ‬
‫‪Sales order‬‬ ‫ﻁﻠﺏ ﻤﺒﻴﻌﺎﺕ‬
‫‪Sales price variance‬‬ ‫ﺍﻨﺤﺭﺍﻑ ﺴﻌﺭ ﺍﻟﺒﻴﻊ‬
‫‪Sales promotion‬‬ ‫ﺘﺭﻭﻴﺞ ﺍﻟﻤﺒﻴﻌﺎﺕ‬
‫‪Sales record‬‬ ‫ﺴﺠل ﺍﻟﻤﺒﻴﻌﺎﺕ‬
‫‪Sales register‬‬ ‫ﺴﺠل ﺍﻟﻤﺒﻴﻌﺎﺕ‬
‫‪Sales returns‬‬ ‫ﻤﺭﺩﻭﺩﺍﺕ ﺍﻟﻤﺒﻴﻌﺎﺕ‬
‫‪Sales revenue‬‬ ‫ﺩﺨل ﺍﻟﻤﺒﻴﻌﺎﺕ‬
‫‪Sales tax‬‬ ‫ﻀﺭﻴﺒﺔ ﺍﻟﻤﺒﻴﻌﺎﺕ‬
‫‪Salesman‬‬ ‫ﺒﺎﺌﻊ‬
‫‪Salvage‬‬ ‫ﻗﻴﻤﺔ ﺍﻟﻤﻭﺍﺩ ﺍﻟﻤﻨﻘﺫﺓ ﻤﻥ ﺍﻟﻐﺭﻕ‪ ،‬ﺘﻌﻭﻴﺽ‬
‫‪Salvage charges‬‬ ‫ﻤﺼﺎﺭﻴﻑ ﺍﻨﻘﺎﺫ ﻤﻭﺍﺩ ﻤﻥ ﺍﻟﻐﺭﻕ‬
‫‪Sample‬‬ ‫ﻋﻴﻨﺔ‪ ،‬ﻨﻤﻭﺫﺝ‬
‫‪Sample fair‬‬ ‫ﻤﻌﺭﺽ ﻨﻤﺎﺫﺝ‬
‫‪Sample order‬‬ ‫ﻁﻠﺏ ﻨﻤﻭﺫﺝ )ﻟﻐﺭﺽ ﺍﻟﺘﺠﺭﺒﺔ(‬
‫‪Sample packet‬‬ ‫ﻁﺭﺩ ﻋﻴﻨﺎﺕ‬
‫‪Sample signature‬‬ ‫ﺘﻭﻗﻴﻊ ﻨﻤﻭﺫﺠﻲ‬
‫‪Sample size‬‬ ‫ﺤﺠﻡ ﺍﻟﻌﻴﻨﺔ‬
‫‪Sampling‬‬ ‫ﺍﺨﺫ ﻋﻴﻨﺎﺕ‬
‫‪• Random sampling‬‬ ‫ﺍﺨﺫ ﻋﻴﻨﺎﺕ ﺩﻭﻥ ﺍﻨﺘﻘﺎﺀ‬
‫‪• Sequential sampling‬‬ ‫ﺍﺨﺘﺒﺎﺭ ﻋﻴﻨﺎﺕ ﻋﺩﻴﺩﺓ‬
‫‪Sampling distribution‬‬ ‫ﺍﻟﺘﻭﺯﻴﻊ ﺍﻟﻌﻴﻨﻲ‬
‫‪Sampling inspection‬‬ ‫ﻓﺤﺹ ﺍﻟﻌﻴﻨﺎﺕ‬
‫‪Satisfaction‬‬ ‫ﻜﻔﺎﻴﺔ‪ ،‬ﺍﺭﻀﺎﺀ‪ ،‬ﺩﻓﻊ ﺩﻴﻥ‬
‫‪Save‬‬ ‫ﻴﺩﺨﺭ‪ ،‬ﻴﻨﺠﻲ‬
‫‪Saving‬‬ ‫ﺍﺩﺨﺎﺭ‪ ،‬ﻤﻨﺞ‪ ،‬ﺤﺎﻓﻅ‬
‫‪Saving bonds‬‬ ‫ﺴﻨﺩﺍﺕ ﺍﺩﺨﺎﺭ‬
‫‪Saving clause‬‬ ‫ﺸﺭﻁ ﺍﻟﺤﻤﺎﻴﺔ‬
‫‪Saving bank‬‬ ‫ﻤﺼﺭﻑ ﺍﻻﺩﺨﺎﺭ‬
‫‪Sc‬‬
‫‪Scalp‬‬ ‫ﻴﻀﺎﺭﺏ ﻟﺒﻴﻊ ﺴﻠﻊ ﺒﺎﻻﻨﺨﻔﺎﺽ ﻭﺒﺴﻌﺭ ﻤﺨﻔﺽ‬
‫‪Scan‬‬ ‫ﻴﻔﺤﺹ‪ ،‬ﻴﻠﻘﻲ ﻨﻅﺭﺓ ﺴﺭﻴﻌﺔ ﻋﻠﻰ‬
‫‪Scarcity‬‬ ‫ﻨﺩﺭﺓ‪ ،‬ﻗﻠﺔ ﻭﺠﻭﺩ‬
‫‪Schedule‬‬ ‫ﺠﺩﻭل‪ ،‬ﻻﺌﺤﺔ ﻤﻠﺤﻘﺔ )ﺒﻘﺎﻨﻭﻥ( ﻤﻠﺤﻕ ﻤﻴﺯﺍﻨﻴﺔ‬
‫‪Schedule of depreciation‬‬ ‫ﺠﺩﻭل ﺍﺴﺘﻬﻼﻙ‬
‫‪Scheme‬‬ ‫ﻤﺸﺭﻭﻉ‪ ،‬ﻤﺨﻁﻁ‪ ،‬ﺒﺭﻨﺎﻤﺞ‬
‫‪Scope‬‬ ‫ﻤﺩﻯ‪ ،‬ﻤﺠﺎل‪ ،‬ﻨﻁﺎﻕ‬
‫‪Scope of audit‬‬ ‫ﻤﺩﻯ ﺍﻟﺘﺩﻗﻴﻕ‬
‫‪Scrap‬‬ ‫ﻤﺨﻠﻔﺎﺕ‪ ،‬ﻨﻔﺎﻴﺔ‪ ،‬ﻴﺼﺭﻑ ﺍﻟﻨﻅﺭ ﻋﻥ‬
‫‪Scrap value‬‬ ‫ﻗﻴﻤﺔ ﻨﻔﺎﻴﺔ‬
‫‪Screen‬‬ ‫ﺤﺎﺠﺯ‪ ،‬ﺤﺠﺎﺏ‬
‫‪Screening‬‬ ‫ﻏﺭﺒﻠﺔ‪ ،‬ﺘﺴﻠل‪ ،‬ﺘﺴﺭﺏ‬
‫‪Scrip‬‬ ‫ﺸﻬﺎﺩﺓ‪ ،‬ﺘﻌﻬﺩ‪ ،‬ﺠﺩﻭل‬
‫‪Scrip dividend‬‬ ‫ﺃﺭﺒﺎﺡ ﺃﺴﻬﻡ‬
‫‪Se‬‬
‫‪Searcher‬‬ ‫ﻤﻭﻅﻑ ﻜﻤﺭﻜﻲ‬
‫‪Season‬‬ ‫ﻓﺼل‪ ،‬ﻤﻭﺴﻡ‬
‫‪Seasonal‬‬ ‫ﻓﺼﻠﻲ‪ ،‬ﻤﻭﺴﻤﻲ‬
Seasonal variation ‫ﺘﻐﻴﺭﺍﺕ ﻤﻭﺴﻤﻴﺔ‬
Second debentures ‫ﺴﻨﺩﺍﺕ ﺩﺭﺠﺔ ﺜﺎﻨﻴﺔ‬
Second endorser ‫ﺭ ﺍﻟﺜﺎﻨﻲ‬‫ﺍﻟﻤﻅﻬ‬
Second mortgage ‫ﺍﻟﺭﻫﻥ ﺍﻟﺜﺎﻨﻲ‬
Secondary ‫ﺜﺎﻨﻭﻱ‬
Secondary liability ‫ﺍﻟﺘﺯﺍﻡ ﺜﺎﻥ‬
Secret reserve (‫ﺍﺤﺘﻴﺎﻁﻲ ﺴﺭﻱ )ﻓﻲ ﺍﻟﻤﻴﺯﺍﻨﻴﺔ‬
Secretary general (‫ﺍﻤﻴﻥ ﺴﺭ )ﺍﻻﻤﻴﻥ ﺍﻟﻌﺎﻡ‬
Section ‫ ﻤﺎﺩﺓ‬،‫ ﻓﺼل‬،‫ﻓﺭﻉ‬
Secure ‫ ﻤﺄﻤﻭﻥ‬،‫ﻤﻀﻤﻭﻥ‬
Secured investment ‫ﺍﺴﺘﺜﻤﺎﺭﺍﺕ ﻤﻀﻤﻭﻨﺔ‬
Secured account ‫ﺤﺴﺎﺏ ﻤﻀﻤﻭﻥ‬
Secured bonds ‫ﺴﻨﺩﺍﺕ ﻤﻀﻤﻭﻨﺔ‬
Secured creditor ‫ﺩﺍﺌﻥ ﻤﻤﺘﺎﺯ‬
Secured liability ‫ﺍﻟﺘﺯﺍﻡ ﻤﻀﻤﻭﻥ‬
Secured loan ‫ﻗﺭﺽ ﻤﻀﻤﻭﻥ‬
Securities ‫ ﺍﻭﺭﺍﻕ ﻤﺎﻟﻴﺔ‬،‫ﺴﻨﺩﺍﺕ‬
• Bearer securities ‫ﺴﻨﺩﺍﺕ ﻟﺤﺎﻤﻠﻬﺎ‬
• Forward securities ‫ﺴﻨﺩﺍﺕ ﻻﺠل‬
• Gilt edged securities ‫ﺴﻨﺩﺍﺕ ﻤﻀﻤﻭﻨﺔ‬
• Government securities ‫ﺴﻨﺩﺍﺕ ﺤﻜﻭﻤﻴﺔ‬
Security ‫ ﻀﻤﺎﻥ‬،‫ ﻜﻔﺎﻟﺔ‬،‫ﺴﻨﺩﺍﺕ ﻤﺎﻟﻴﺔ‬
• Advance against ‫ﺘﺴﻠﻴﻑ ﻋﻠﻰ ﻜﻔﺎﻟﺔ‬
security
• Collateral security ‫ﻜﻔﺎﻟﺔ ﻤﻀﻤﻭﻨﺔ‬
• Joint security ‫ﻜﻔﺎﻟﺔ ﺘﻀﺎﻤﻨﻴﺔ‬
Security deposit ‫ﻭﺩﻴﻌﺔ ﻜﻔﺎﻟﺔ‬
Security in cash ‫ﻜﻔﺎﻟﺔ ﻨﻘﺩﻴﺔ‬
Seek ‫ ﻴﻔﺘﺵ‬،‫ﻴﺒﺤﺙ‬
Segment ‫ ﺠﺯﺀ‬،‫ﻗﻁﻌﺔ‬
Seize ‫ ﻴﻘﺒﺽ ﻋﻠﻰ‬،‫ﻴﺤﺠﺯ‬
Seize up ‫ﻴﺘﺠﻤﺩ ﺍﻟﺴﻌﺭ‬
Seizure ‫ﺤﺠﺯ‬
Seizure for security ‫ﺤﺠﺯ ﺍﺤﺘﻴﺎﻁﻲ‬
Seizure for real property ‫ﺤﺠﺯ ﻋﻘﺎﺭﻱ‬
Seizure of ‫ ﺍﻭ ﺃﻤﻭﺍل ﻤﻨﻘﻭﻟﺔ‬/‫ﺤﺠﺯ ﺍﻻﻤﻭﺍل ﻏﻴﺭ ﺍﻟﻤﻨﻘﻭﻟﺔ‬
immovable/movable
‫‪property‬‬
‫‪Self balancing‬‬ ‫ﺍﺘﺯﺍﻥ )ﺘﻭﺍﺯﻥ( ﺫﺍﺘﻲ‬
‫‪Self sufficiency‬‬ ‫ﺍﻻﻜﺘﻔﺎﺀ ﺍﻟﺫﺍﺘﻲ‬
‫‪Sell‬‬ ‫ﻴﺘﺠﺯ ﺒـ)ﺴﻠﻌﺔ(‬
‫‪Sell on‬‬ ‫ﻴﻘﻨﻊ )ﻜﺎﻥ ﻴﻘﻨﻊ ﺸﺨﺼﺎ ﺒﺭﺃﻱ ﻤﻌﻴﻥ(‬
‫‪Sell on trust‬‬ ‫ﻴﺒﻴﻊ ﻋﻠﻰ ﺍﻟﺜﻘﺔ‬
‫‪Sell privately‬‬ ‫ﺒﻴﻊ ﺒﺎﻟﺘﺭﺍﻀﻲ‬
‫‪Selling‬‬ ‫ﺒﻴﻊ‬
‫‪Selling cost‬‬ ‫ﻜﻠﻔﺔ ﺍﻟﺒﻴﻊ‬
‫‪Selling expenses‬‬ ‫ﻤﺼﺎﺭﻴﻑ ﺍﻟﺒﻴﻊ‬
‫‪Semestrial‬‬ ‫ﻨﺼﻑ ﺴﻨﻭﻱ‬
‫‪Semi-contract‬‬ ‫ﺸﺒﻪ ﻋﻘﺩ‬
‫‪Semi manufactured‬‬ ‫ﻨﺼﻑ ﻤﺼﻨﻭﻉ‬
‫‪Semi variable cost‬‬ ‫ﻜﻠﻔﺔ ﺸﺒﻪ ﻤﺘﻐﻴﺭﺓ‬
‫‪Senior‬‬ ‫ﺃﻗﺩﻡ‪ ،‬ﺃﻋﻠﻰ ﻤﺭﺘﺒﺔ‬
‫‪Senior accountant‬‬ ‫ﻤﺤﺎﺴﺏ ﺃﻗﺩﻡ‬
‫‪Sequence‬‬ ‫ﺘﺴﻠﺴل‬
‫‪Sequential‬‬ ‫ﻤﺘﺴﻠﺴل‪ ،‬ﻤﺴﺘﻤﺭ‬
‫‪Sequential analysis‬‬ ‫ﺘﺤﻠﻴل ﺘﺘﺎﺒﻌﻲ‬
‫‪Sequester‬‬ ‫ﻴﺤﺠﺯ‪ ،‬ﻴﻔﺼل‪ ،‬ﻴﺼﺎﺩﺭ‬
‫‪Sequestration‬‬ ‫ﺤﺠﺯ‪ ،‬ﻤﺼﺎﺩﺭﺓ‬
‫‪Serial‬‬ ‫ﻤﺘﺴﻠﺴل‪ ،‬ﺤﻠﻘﺔ ﻤﺘﺴﻠﺴﻠﺔ‬
‫‪Serial bonds‬‬ ‫ﺴﻨﺩﺍﺕ ﺒﺎﻟﺘﻘﺴﻴﻁ‬
‫‪Serial numbers‬‬ ‫ﺃﺭﻗﺎﻡ ﻤﺘﺴﻠﺴﻠﺔ‬
‫‪Series‬‬ ‫ﺴﻠﺴﻠﺔ‪ ،‬ﺍﻟﻤﺘﺴﻠﺴﻠﺔ‬
‫‪Service‬‬ ‫ﻤﺴﺎﻋﺩﺓ‪ ،‬ﺨﺩﻤﺔ‪ ،‬ﻓﺎﺌﺩﺓ‬
‫‪Service bureau‬‬ ‫ﻤﻜﺘﺏ ﺨﺩﻤﺎﺕ‬
‫‪Service cost center‬‬ ‫ﻤﺭﻜﺯ ﺨﺩﻤﺎﺕ ﺍﻨﺘﺎﺠﻴﺔ‬
‫‪Service costs‬‬ ‫ﻜﻠﻔﺔ ﺍﻟﺨﺩﻤﺎﺕ‬
‫‪Service yield basis‬‬ ‫ﺍﻟﻁﺭﻴﻘﺔ ﺍﻻﻨﺘﺎﺠﻴﺔ ﻟﻠﺨﺩﻤﺎﺕ‬
‫‪Session‬‬ ‫ﺠﻠﺴﺔ‪ ،‬ﺩﻭﺭ ﺍﻨﻌﻘﺎﺩ ﺍﻟﻤﺠﻠﺱ‬
‫‪Set‬‬ ‫ﻤﺠﻤﻭﻋﺔ‪ ،‬ﻴﺩﻭﻥ‪ ،‬ﻴﻀﻊ‬
‫‪Set aside‬‬ ‫ﻴﺩﺨﺭ‪ ،‬ﻴﺨﺼﺹ‬
‫‪Set back‬‬ ‫ﺘﺭﺍﺠﻊ‪ ،‬ﺘﻜﺩﺱ‬
‫‪Setting up cost‬‬ ‫ﻜﻠﻔﺔ ﺍﻟﺘﺠﻬﻴﺯ ﻟﻼﻨﺘﺎﺝ‬
‫‪Settlement‬‬ ‫ﺘﺴﻭﻴﺔ‪ ،‬ﺘﺴﺩﻴﺩ‬
‫‪Settlement account‬‬ ‫ﺤﺴﺎﺏ ﺍﻟﺘﺼﻔﻴﺔ‬
Settlement bargain ‫ﺼﻔﻘﺔ ﻻﺠل‬
Settlement day ‫ﻴﻭﻡ ﺍﻟﺘﺼﻔﻴﺔ‬
Settlement of transaction ‫ﺘﺴﻭﻴﺔ ﺼﻔﻘﺔ‬
Settlement price ‫ﺴﻌﺭ ﺍﻻﻟﻐﺎﺀ‬
Settlement warrant ‫ﻭﺜﻴﻘﺔ ﺘﻔﻭﻴﺽ ﺘﺴﻭﻴﺔ‬
Settler ‫ ﻭﺍﻫﺏ‬،‫ﺍﻟﻤﺴﺘﻭﻁﻥ‬
Severally ‫ ﺍﻓﺭﺍﺩﻴﺎ‬،‫ﺒﻤﻔﺭﺩﻩ‬
Severance ‫ ﺍﻨﻘﻁﺎﻉ‬،‫ﺘﻭﻗﻑ ﺍﺴﺘﻤﺭﺍﺭﻴﺔ ﻋﻘﺩ‬
Severance pay ‫ﺘﻌﻭﻴﺽ ﺍﻟﺘﻭﻗﻴﻑ‬
Sh
Sham ‫ ﻓﺭﺤﺔ ﺨﺎﺩﻋﺔ‬،‫ ﺨﺩﻋﺔ‬،‫ﺼﻭﺭﻱ‬
Sham dividend ‫ﺃﺭﺒﺎﺡ ﺼﻭﺭﻴﺔ‬
Sham plea ‫ﻭﺴﻴﻠﺔ ﺘﻤﺎﻁل‬
Sham sale ‫ﺒﻴﻊ ﺼﻭﺭﻱ‬
Shape ‫ﺸﻜل‬
Share ‫ ﺤﺼﺔ‬،‫ ﻨﺼﻴﺏ‬،‫ﺴﻬﻡ ﻤﺎﻟﻲ‬
• Cumulative preference ‫ﺴﻬﻡ ﻤﻤﺘﺎﺯ ﻤﺘﺭﺍﻜﻡ ﺍﻻﺭﺒﺎﺡ‬
share
• Deferred shares ‫ﻤﺅﺠﻠﺔ‬ ‫ﺍﺴﻬﻡ‬
• Founders shares ‫ﺍﻟﻤﺅﺴﺴﻴﻥ‬ ‫ﺃﺴﻬﻡ‬
• No-par-value shares ‫ﺒﻼ ﻗﻴﻤﺔ ﺍﺴﻤﻴﺔ‬ ‫ﺍﺴﻬﻡ‬
• Nominative shares ‫ﺇﺴﻤﻴﺔ‬ ‫ﺃﺴﻬﻡ‬
• Non cumulative ‫ﻤﻤﺘﺎﺯﺓ ﻏﻴﺭ ﺘﺭﺍﻜﻤﻴﺔ ﺍﻻﺭﺒﺎﺡ‬ ‫ﺃﺴﻬﻡ‬
preference shares
• Ordinary shares ‫ﺃﺴﻬﻡ ﻋﺎﺩﻴﺔ‬
• Paper shares ‫ﺃﺴﻬﻡ ﺜﻘﺔ‬
• Preferred shares ‫ﺃﺴﻬﻡ ﻤﻤﺘﺎﺯﺓ‬
• Registered shares ‫ﺃﺴﻬﻡ ﺍﺴﻤﻴﺔ‬
Shift ‫ ﻓﺘﺭﺓ ﺍﻟﻌﻤل ﺍﻟﻘﻴﺎﺴﻴﺔ‬،‫ ﺘﻐﻴﻴﺭ‬،‫ﻤﻨﺎﻭﺒﺔ‬
Shipment ‫ﺸﺤﻨﺔ ﺒﺎﻟﺴﻔﻥ‬
Shipping company ‫ﺸﺭﻜﺔ ﻤﻼﺤﺔ‬
Shipping department ‫ﺩﺍﺌﺭﺓ ﺍﻟﺸﺤﻥ‬
Shop ‫ﻤﺤل ﺘﺠﺎﺭﻱ‬
Short ‫ ﻤﻭﺠﺯ‬،‫ ﻨﺎﻗﺹ‬،‫ ﻏﻴﺭ ﻜﺎﻑ‬،‫ﻗﺼﻴﺭ‬
Shortage ‫ ﻋﺠﺯ‬،‫ﻨﻘﺹ‬
Short covering ‫ﺘﻐﻁﻴﺔ ﺍﻟﺒﻴﻊ ﺍﻟﻤﻜﺸﻭﻑ‬
Short form procedure ‫ﺍﺠﺭﺍﺀ ﻤﺨﺘﺼﺭ‬
 ‫ﺒﻴﻊ ﻤﻜﺸﻭﻑ ﻏﻴﺭ ﻤﻀﻤﻭﻥ )ﻷﻥ ﺍﻟﺒﺎﺌﻊ ﻻ ﻴﻤﻠﻙ ﻤﺎ‬
‫ﺒﺎﻋﻪ(‬
‫‪Short sale‬‬ ‫ﺒﻴﻊ ﺒﺩﻭﻥ ﺍﺠﺎﺯﺓ‬
‫‪Short term‬‬ ‫ﻗﺼﻴﺭ ﺍﻻﺠل‬
‫‪Short term credit‬‬ ‫ﺍﻋﺘﻤﺎﺩ ﻗﺼﻴﺭ ﺍﻻﺠل‬
‫‪Shrink‬‬ ‫ﻴﻨﻜﻤﺵ‪ ،‬ﻴﺘﺭﺍﺠﻊ‬
‫‪Shutdown‬‬ ‫ﺍﻏﻼﻕ‪ ،‬ﺘﺠﻤﻴﺩ‬
‫‪Si‬‬
‫‪Sight‬‬ ‫ﻤﺸﻬﺩ‪ ،‬ﻨﻅﺭ‪ ،‬ﺍﻁﻼﻉ‬
‫‪• At sight‬‬ ‫ﻋﻨﺩ ﺍﻟﻁﻠﺏ‪ ،‬ﻏﺏ ﺍﻻﻁﻼﻉ‬
‫‪Sight bill exchange‬‬ ‫ﻜﻤﺒﻴﺎﻟﺔ ﺍﻻﻁﻼﻉ‬
‫‪Sight deposits‬‬ ‫ﻭﺩﺍﺌﻊ ﻋﻨﺩ ﺍﻟﻁﻠﺏ‬
‫‪Sight draft‬‬ ‫ﺴﺤﺏ ﺒﺎﻻﻁﻼﻉ‬
‫‪Sight rate‬‬ ‫ﺴﻌﺭ ﺍﻟﺼﺭﻑ‬
‫‪Significant‬‬ ‫ﻤﻬﻡ‪ ،‬ﻫﺎﻡ‬
‫‪Silver standard‬‬ ‫ﻋﻴﺎﺭ ﺍﻟﻔﻀﺔ‬
‫‪Simple‬‬ ‫ﺒﺴﻴﻁ‪ ،‬ﺘﺎﻓﻪ‪ ،‬ﻋﺎﺩﻱ‬
‫‪Simple average‬‬ ‫ﺍﻟﻤﻌﺩل ﺍﻟﺤﺴﺎﺒﻲ ﺍﻟﺒﺴﻴﻁ‬
‫‪Simple interest‬‬ ‫ﻓﺎﺌﺩﺓ ﺒﺴﻴﻁﺔ‬
‫‪Simple loan‬‬ ‫ﻗﺭﺽ ﻋﺎﺩﻱ‬
‫‪Simple trust‬‬ ‫ﺸﺭﻜﺔ ﺒﺴﻴﻁﺔ‬
‫‪Sine die‬‬ ‫ﺇﻟﻰ ﺃﺠل ﻏﻴﺭ ﻤﻌﻠﻭﻡ )ﻏﻴﺭ ﻤﺴﻤﻰ(‬
‫‪Single bill‬‬ ‫ﻜﻤﺒﻴﺎﻟﺔ ﻤﻔﺭﺩﺓ‬
‫‪Single commission‬‬ ‫ﻤﻌﻔﻰ ﻤﻥ ﺍﻟﻌﻤﻭﻟﺔ‬
‫‪Single entry book keeping‬‬ ‫ﻤﺤﺎﺴﺒﺔ ﺫﻭ ﺍﻟﻁﺭﻴﻘﺔ ﺍﻟﺒﺴﻴﻁﺔ‬
‫‪Sink‬‬ ‫ﻴﺘﺭﺴﺏ‪ ،‬ﻴﺴﺩﺩ‪ ،‬ﻴﻁﻔﺊ‪ ،‬ﻴﻐﺭﻕ‬
‫‪Sinking fund‬‬ ‫ﻤﺒﻠﻎ ﻴﻔﺭﺩ ﺠﺎﻨﺒﺎ ﻓﻲ ﻓﺘﺭﺍﺕ ﻤﻌﻴﻨﺔ ﻭﻴﺴﺘﺜﻤﺭ ﺍﻭ ﻴﻭﺩﻉ‬
‫ﻟﺘﺴﺩﻴﺩ ﺩﻴﻥ ﺍﻭ ﺍﺴﺘﻬﻼﻜﻪ‬
‫‪Sinking fund reserve‬‬ ‫ﺍﺤﺘﻴﺎﻁﻲ ﺍﻁﻔﺎﺀ ﺍﻟﺴﻨﺩﺍﺕ ﺍﻟﻤﺼﺩﺭﺓ‬
‫‪Sl‬‬
‫‪Slack market‬‬ ‫ﺴﻭﻕ ﻜﺎﺴﺩﺓ‬
‫‪Slash price‬‬ ‫ﺴﻌﺭ ﺨﺎﺴﺭ‬
‫‪Sleeping partner‬‬ ‫ﺍﻟﺸﺭﻴﻙ ﺍﻟﻤﻤﻭل‬
‫‪Slide‬‬ ‫ﻫﺒﻭﻁ )ﺍﻻﺴﻌﺎﺭ ﻓﻲ ﺍﻟﺴﻭﻕ(‪ ،‬ﻴﻨﺯﻟﻕ‬
‫‪Sliding scale‬‬ ‫ﻤﻌﻴﺎﺭ ﻤﺘﺤﺭﻙ‬
‫‪Slip‬‬ ‫ﻗﺴﻴﻤﺔ )ﺒﻁﺎﻗﺔ(‬
‫‪• Deposit slip‬‬ ‫ﻗﺴﻴﻤﺔ ﺇﻴﺩﺍﻉ‬
‫‪• Paying in slip‬‬ ‫ﻜﺸﻑ ﺍﻟﺩﻓﻌﺎﺕ‬
‫‪Slip back‬‬ ‫ﻴﺘﺭﺍﺠﻊ‬
‫‪Slow moving stock‬‬ ‫ﺒﻀﺎﻋﺔ ﺒﻁﻴﺌﺔ ﺍﻟﺤﺭﻜﺔ‬
‫‪Sluggishness‬‬ ‫ﺭﻜﻭﺩ‬
‫‪Slump‬‬ ‫ﺘﺩﻫﻭﺭ‪ ،‬ﻫﺒﻭﻁ‪ ،‬ﺃﺯﻤﺔ )ﺃﺴﻌﺎﺭ ﺍﻟﺒﻭﺭﺼﺔ(‬
‫‪Sm‬‬
‫‪Smuggle‬‬ ‫ﻴﻬﺭ‪‬ﺏ )ﺍﻟﺒﻀﺎﺌﻊ(‬
‫‪So‬‬
‫‪Social accounting‬‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ‬
‫‪Social economics‬‬ ‫ﺍﻻﻗﺘﺼﺎﺩ ﺍﻻﺠﺘﻤﺎﻋﻲ‬
‫‪Social insurance‬‬ ‫ﺍﻟﺘﺄﻤﻴﻥ ﺍﻻﺠﺘﻤﺎﻋﻲ‬
‫‪Social security‬‬ ‫ﺍﻟﻀﻤﺎﻥ ﺍﻻﺠﺘﻤﺎﻋﻲ‬
‫‪Society‬‬ ‫ﺠﻤﻌﻴﺔ‪ ،‬ﻤﺠﺘﻤﻊ‬
‫‪Soft currency‬‬ ‫ﻨﻘﺩ ﻀﻌﻴﻑ‬
‫‪Sold‬‬ ‫ﻤﺒﺎﻉ‬
‫‪Sole‬‬ ‫ﻭﺤﻴﺩ‪ ،‬ﻤﻔﺭﺩ‬
‫‪Sole agent‬‬ ‫ﺍﻟﻭﻜﻴل ﺍﻟﻭﺤﻴﺩ‬
‫‪Sole legatee‬‬ ‫ﺍﻟﻤﻭﺼﻰ ﻟﻪ ﺒﻜل ﺤﻘﻭﻕ ﻭﺃﻤﻭﺍل ﺍﻟﻤﻭﺼﻲ‬
‫‪Sole right‬‬ ‫ﺤﻕ ﻤﺤﺼﻭﺭ ﺒﺸﺨﺹ ﻭﺍﺤﺩ‬
‫‪Solicit‬‬ ‫ﻴﻠﺘﻤﺱ‪ ،‬ﻴﺒﺤﺙ‬
‫‪Solicitor agent‬‬ ‫ﺍﻟﻭﻜﻴل ﺍﻟﻤﺘﻨﻘل‬
‫‪Solicitor‬‬ ‫ﻤﺤﺎﻡ‪ ،‬ﻤﺴﺘﺸﺎﺭ ﻗﻀﺎﻴﺎ‬
‫‪So long‬‬ ‫ﺇﻟﻰ ﺍﻟﻠﻘﺎﺀ‬
‫‪Solve‬‬ ‫ﻴﺤل‬
‫‪Solvency‬‬ ‫ﺍﻗﺘﺩﺍﺭ‪ ،‬ﻗﺎﺩﺭ‪ ،‬ﻗﺎﺩﺭ ﻋﻠﻰ ﺍﻟﺩﻓﻊ‬
‫‪Solvent‬‬ ‫ﻤﻘﺘﺩﺭ‬
‫‪Sort‬‬ ‫ﺼﻨﻑ‬
‫‪Sound‬‬ ‫ﺴﻠﻴﻡ‪ ،‬ﻤﺘﻴﻥ‬
‫‪Sound currency‬‬ ‫ﻨﻘﺩ ﺴﻠﻴﻡ‬
‫‪Sound value‬‬ ‫ﺍﻟﻘﻴﻤﺔ ﺍﻟﺤﺎﻟﻴﺔ ﻟﻸﺼل‬
‫‪Source‬‬ ‫ﻤﺼﺩﺭ‪ ،‬ﻤﻭﺭﺩ‬
‫‪Source of income‬‬ ‫ﻤﺼﺩﺭ ﺇﻴﺭﺍﺩ‬
‫‪Sp‬‬
‫‪Spare capital‬‬ ‫ﺃﻤﻭﺍل ﺠﺎﻫﺯﺓ‬
‫‪Spare parts‬‬ ‫ﻗﻁﻊ ﻏﻴﺎﺭ‬
Special ‫ﺨﺎﺹ‬
Special assessment ‫ﺘﻘﺩﻴﺭ ﺨﺎﺹ‬
Special assessment bonds ‫ﺴﻨﺩﺍﺕ ﻻﺭﺼﺩﺓ ﻋﺎﻤﺔ‬
Special assessment fund ‫ﺼﻨﺩﻭﻕ ﻻﻏﺭﺍﺽ ﻋﺎﻤﺔ‬
Special crossing ‫ﺸﻴﻙ ﻤﺴﻁﺭ ﺒﻁﺭﻴﻘﺔ ﺨﺎﺼﺔ‬
Special endorsement ‫ﺘﻅﻬﻴﺭ ﻜﺎﻤل‬
Special fund ‫ﺼﻨﺩﻭﻕ ﺨﺎﺹ‬
Special partnership ‫ﺸﺭﻜﺔ ﻤﺤﺎﺼﺔ‬
Special revenue fund ‫ﺼﻨﺩﻭﻕ ﻋﺎﺌﺩﺍﺕ ﺨﺎﺼﺔ‬
Specialization ‫ﺍﺨﺘﺼﺎﺹ‬
Specialized capital goods ‫ﺍﻟﻤﻌﺩﺍﺕ ﺍﻟﺭﺃﺴﻤﺎﻟﻴﺔ ﺍﻟﻤﺘﺨﺼﺼﺔ‬
Specialized equipment ‫ﻤﻌﺩﺍﺕ ﻤﺘﺨﺼﺼﺔ‬
Specialist ‫ﺍﺨﺼﺎﺌﻲ‬
Specie ‫ ﻤﺴﻜﻭﻜﺔ ﻤﻌﺩﻨﻴﺔ‬،‫ﻨﻘﺩﺍ‬
Specific ‫ﻤﺤﺩﺩ‬
Specific cost rate ‫ﻤﻌﺩل ﺍﻟﻜﻠﻔﺔ‬
Specific duty ‫ﺭﺴﻡ ﻤﻌﻴﻥ‬
Specific invoice ‫ﻗﺎﺌﻤﺔ ﻤﻜﺘﻭﺒﺔ ﺒﺼﻭﺭﺓ ﻤﻌﻴﻨﺔ‬
Specific lien ‫ﺍﻤﺘﻴﺎﺯ ﺨﺎﺹ‬
Specification ‫ ﻤﻭﺍﺼﻔﺎﺕ‬،‫ ﺘﺨﺼﻴﺹ‬،‫ﺘﻌﻴﻴﻥ‬
Specification of numbers ‫ﺒﻴﺎﻥ ﺭﻗﻤﻲ‬
Specification of charges ‫ﺍﺴﺎﺱ ﺍﻟﺘﻬﻤﺔ‬
Specifications (‫ ﻤﻭﺍﺼﻔﺎﺕ )ﺍﻟﻔﻨﻴﺔ‬،‫ﺩﻓﺘﺭ ﺍﻟﺸﺭﻭﻁ‬
Specify ‫ ﻴﺤﺩﺩ‬،‫ﻴﻌﻴﻥ‬
Specimen ‫ ﻨﻤﻭﺫﺝ‬،‫ﻋﻴﻨﺔ‬
Spectacular ‫ﺍﻋﻼﻨﺎﺕ ﻀﻭﺌﻴﺔ‬
Speculate ‫ﻴﻀﺎﺭﺏ‬
Speculate for a fall ‫ﻴﻀﺎﺭﺏ ﺒﺎﻻﻨﺨﻔﺎﺽ‬
Speculation ‫ﻤﻀﺎﺭﺒﺔ‬
• Land speculation ‫ﻤﻀﺎﺭﺒﺔ ﻓﻲ ﺍﻻﺭﺍﻀﻲ‬
• Stock speculation ‫ﻤﻀﺎﺭﺒﺔ ﻓﻲ ﺍﻻﺴﻬﻡ‬
Speculation for a rise ‫ﻤﻀﺎﺭﺒﺔ ﺒﺎﻻﺭﺘﻔﺎﻉ‬
Spend ‫ ﻴﺼﺭﻑ‬،‫ﻴﻨﻔﻕ‬
Spending ‫ ﺍﻨﻔﺎﻕ‬،‫ﺼﺭﻑ‬
• Compensatory ‫ﺍﻻﻨﻔﺎﻕ ﺍﻟﺘﻌﻭﻴﻀﻲ‬
spending
• Consumption spending ‫ﻨﻔﻘﺎﺕ ﺍﻻﺴﺘﻬﻼﻙ‬
‫‪• Deficit spending‬‬ ‫ﻋﺠﺯ ﻤﻴﺯﺍﻨﻴﺔ‬
‫‪• Government spending‬‬ ‫ﻨﻔﻘﺎﺕ ﺤﻜﻭﻤﻴﺔ‬
‫‪• Investment spending‬‬ ‫ﻨﻔﻘﺎﺕ ﺍﺴﺘﺜﻤﺎﺭ‬
‫‪Spending capacity‬‬ ‫ﺍﻟﻘﻭﺓ ﺍﻟﺸﺭﺍﺌﻴﺔ‬
‫‪Spending estimate‬‬ ‫ﺘﻘﺩﻴﺭ ﺍﻟﻨﻔﻘﺎﺕ‬
‫‪Spin‬‬ ‫ﻴﻐﺯل‪ ،‬ﻴﻔﺘل‬
‫‪Spin off‬‬ ‫ﺘﺤﻭﻴل ﺍﻟﻤﻭﺠﻭﺩﺍﺕ ﻤﻥ ﺸﺭﻜﺔ ﺇﻟﻰ ﺸﺭﻜﺔ ﺍﺨﺭﻯ‬
‫ﻤﻘﺎﺒل ﺍﺴﻬﻡ ﻓﻲ ﺍﻟﺸﺭﻜﺔ ﺍﻻﺨﻴﺭﺓ‬
‫‪Split off‬‬ ‫ﺘﺤﻭﻴل ﺍﺴﻬﻡ ﻤﻥ ﺸﺭﻜﺔ ﺇﻟﻰ ﺍﺨﺭﻯ ﻤﻘﺎﺒل ﺍﺴﻬﻡ ﻓﻲ‬
‫ﺍﻟﺸﺭﻜﺔ ﺍﻻﺨﻴﺭﺓ‬
‫‪Split up‬‬ ‫ﺍﺼﺩﺍﺭ ﺍﺴﻬﻡ ﺍﻀﺎﻓﻴﺔ‬
‫‪Split off point‬‬ ‫ﺍﻟﺤﺩ ﺍﻟﻔﺎﺼل‬
‫‪Spot balance‬‬ ‫ﺭﺼﻴﺩ ﺠﺎﻫﺯ‬
‫‪Spot cash‬‬ ‫ﻨﻘﺩ ﺠﺎﻫﺯ‬
‫‪Spot check‬‬ ‫ﺘﻔﺘﻴﺵ ﻓﺠﺎﺌﻲ‬
‫‪Spot delivery‬‬ ‫ﺘﺴﻠﻴﻡ ﻤﺒﺎﺸﺭ‬
‫‪Spot exchange rate‬‬ ‫ﺴﻌﺭ ﺍﻟﺼﺭﻑ‬
‫‪Spot market‬‬ ‫ﺴﻭﻕ ﺍﻟﺒﻀﺎﻋﺔ ﺍﻟﺤﺎﻀﺭﺓ‬
‫‪Spot price‬‬ ‫ﺴﻌﺭ ﺍﻟﺒﻀﺎﻋﺔ ﺍﻟﺠﺎﻫﺯﺓ‬
‫‪Spot sale‬‬ ‫ﺍﻟﺒﻴﻊ ﺍﻟﻔﻭﺭﻱ‬
‫‪Spread‬‬ ‫ﻴﻭﺯﻉ‪ ،‬ﻴﻨﺸﺭ‪ ،‬ﻤﻀﺎﺭﺒﺔ‬
‫‪Spread sheet‬‬ ‫ﻭﺭﻗﺔ ﻋﻤل ﻤﻔﺼﻠﺔ‬
‫‪Sq‬‬
‫‪Squander‬‬ ‫ﻴﺒﺩﺩ‪ ،‬ﻴﺴﺭﻑ‬
‫‪Square‬‬ ‫ﻴﺭﺼﺩ‪ ،‬ﻴﺴﺩﺩ )ﺤﺴﺎﺒﺎ ﻤﺎ(‬
‫‪Square root‬‬ ‫ﺠﺫﺭ ﺘﺭﺒﻴﻌﻲ‬
‫‪St‬‬
‫‪Stabilization‬‬ ‫ﺘﺜﺒﻴﺕ‪ ،‬ﺘﺭﺴﻴﺦ‪ ،‬ﺍﺴﺘﻘﺭﺍﺭ‬
‫‪Stabilization of money‬‬ ‫ﺍﺴﺘﻘﺭﺍﺭ ﺍﻟﻨﻘﻭﺩ‬
‫‪Stability‬‬ ‫ﺜﺒﺎﺕ‪ ،‬ﺍﺴﺘﻘﺭﺍﺭ‬
‫‪Stable currency‬‬ ‫ﻋﻤﻠﺔ ﻤﺴﺘﻘﺭﺓ‬
‫‪Staff‬‬ ‫ﻫﻴﺌﺔ ﺍﻟﻤﻭﻅﻔﻴﻥ‪ ،‬ﻤﻭﻅﻔﻭﻥ‬
‫‪• Clerical staff‬‬ ‫ﺍﻟﻤﻭﻅﻔﻭﻥ ﺍﻻﺩﺍﺭﻴﻭﻥ‬
‫‪Staff cards‬‬ ‫ﺒﻁﺎﻗﺔ ﺫﺍﺘﻴﺔ ﺍﻟﻤﻭﻅﻔﻴﻥ‬
‫‪Staff changes‬‬ ‫ﺤﺭﻜﺔ ﺍﻟﻤﻭﻅﻔﻴﻥ‬
‫‪Staff manager‬‬ ‫ﻤﺩﻴﺭ ﺸﺅﻭﻥ ﺍﻟﻤﻭﻅﻔﻴﻥ‬
‫‪Staff provident fund‬‬
‫‪Stag‬‬
‫‪Stage‬‬
‫‪Stagnant‬‬
‫‪Stagnation‬‬
‫‪Stake‬‬
‫‪Stale cheque‬‬
‫‪Stamp‬‬
‫‪Stamp duty‬‬
‫‪Stand‬‬
‫‪Stand over‬‬
‫‪Standard‬‬
‫‪• Gold standard‬‬
‫‪• Gold exchange‬‬
‫‪standard‬‬
‫‪• Gold specie standard‬‬
‫‪• Monetary standard‬‬
‫‪Standard allowance‬‬
‫‪Standard cost‬‬
‫‪Standard cost rate‬‬
‫‪Standard cost system‬‬
‫‪Standard labour time‬‬
‫‪Standard machine time‬‬
‫‪Standard margine‬‬
‫‪Standard material‬‬
‫‪Standard method‬‬
‫‪Standard of living‬‬
‫‪Standard of value‬‬
‫‪Standard output‬‬
‫‪Standard preparation‬‬
‫‪hours‬‬
‫‪Standard price‬‬
‫‪Standard product‬‬
‫‪Standard profit‬‬
‫‪Standard purchase price‬‬
‫‪Standardization‬‬
‫‪Standardize‬‬
‫ﺼﻨﺩﻭﻕ ﻁﻭﺍﺭﺉ ﺍﻟﻤﻭﻅﻔﻴﻥ‬
‫ﻴﻜﺘﺘﺏ ﺃﺴﻬﻡ ﻟﻐﺭﺽ ﺒﻴﻌﻬﺎ ﺒﺴﻌﺭ ﺃﻋﻠﻰ‪ ،‬ﻤﻀﺎﺭﺏ‬
‫ﻤﺭﺤﻠﺔ‬
‫ﻜﺎﺴﺩ‪ ،‬ﺭﺍﻜﺩ‬
‫ﻜﺴﺎﺩ‪ ،‬ﺭﻜﻭﺩ‬
‫ﺤﺼﺔ ﻤﺎل ﻤﻥ ﻤﻘﺎﻤﺭﺓ‬
‫ﺸﻴﻙ ﻤﺘﻘﺎﺩﻡ‬
‫ﻁﺎﺒﻊ‬
‫ﺭﺴﻡ ﺍﻟﻁﺎﺒﻊ‬
‫ﻴﻘﻑ‪ ،‬ﻴﺼﻤﺩ‪ ،‬ﻴﺩﻭﻡ‬
‫ﻴﺒﻘﻰ ﻤﻌﻠﻘﺎ‬
‫ﻨﻤﻭﺫﺝ‪ ،‬ﻤﻘﻴﺎﺱ‪ ،‬ﻤﻌﻴﺎﺭ‬
‫ﻗﺎﻋﺩﺓ ﺍﻟﺫﻫﺏ‬
‫ﻤﻘﻴﺎﺱ ﺍﻟﺘﺒﺎﺩل ﺍﻟﺫﻫﺒﻲ‬
‫ﻗﺎﻋﺩﺓ ﺍﻟﻤﺴﺒﻭﻜﺎﺕ ﺍﻟﺫﻫﺒﻴﺔ‬
‫ﺍﻟﻘﺎﻋﺩﺓ ﺍﻟﻨﻘﺩﻴﺔ‬
‫ﺴﻤﺎﺡ ﻤﻌﻴﺎﺭﻱ‬
‫ﺍﻟﻜﻠﻔﺔ ﺍﻟﻤﻌﻴﺎﺭﻴﺔ )ﺍﻟﻘﻴﺎﺴﻴﺔ(‬
‫ﻤﻌﺩل ﺍﻟﻜﻠﻔﺔ ﺍﻟﻤﻌﻴﺎﺭﻴﺔ‬
‫ﻨﻅﺎﻡ ﺍﻟﻜﻠﻔﺔ ﺍﻟﻤﻌﻴﺎﺭﻴﺔ‬
‫ﺯﻤﻥ ﺍﻟﻌﺎﻤل ﺍﻟﻤﻌﻴﺎﺭﻱ‬
‫ﺯﻤﻥ ﺍﻵﻟﺔ ﺍﻟﻤﻌﻴﺎﺭﻱ‬
‫ﻫﺎﻤﺵ ﺍﻟﺭﺒﺢ ﺍﻟﻤﻌﻴﺎﺭﻱ‬
‫ﺍﻟﻤﻭﺍﺩ ﺍﻟﻨﻤﻭﺫﺠﻴﺔ‬
‫ﺍﻟﻁﺭﻴﻘﺔ ﺍﻟﻘﻴﺎﺴﻴﺔ‬
‫ﻤﺴﺘﻭﻯ ﺍﻟﻤﻌﻴﺸﺔ‬
‫ﻤﻘﻴﺎﺱ ﺍﻟﻘﻴﻴﻤﺔ‬
‫ﺍﻟﻤﺭﺩﻭﺩ ﺍﻟﻘﻴﺎﺴﻲ‬
‫ﺴﺎﻋﺎﺕ ﺍﻟﺘﺤﻀﻴﺭ ﺍﻟﻤﻌﻴﺎﺭﻴﺔ‬
‫ﺴﻌﺭ ﺜﺎﺒﺕ )ﻟﻠﻤﻭﺍﺩ ﺍﻻﻭﻟﻴﺔ(‬
‫ﺍﻟﺴﻠﻌﺔ ﺍﻟﻘﻴﺎﺴﻴﺔ‬
‫ﺭﺒﺢ ﻨﻅﺎﻤﻲ‬
‫ﺴﻌﺭ ﺍﻟﺸﺭﺍﺀ ﺍﻟﻨﻅﺎﻤﻲ‬
‫ﺍﻟﺘﻭﺤﻴﺩ ﺍﻟﻘﻴﺎﺴﻲ )ﺍﻟﺘﻭﺤﻴﺩ ﺍﻟﻨﻭﻋﻲ(‬
‫ﻴﻭﺤﺩ ﺍﻟﻘﻴﺎﺱ‬
Standby ‫ ﺍﻟﺒﺩﻴل‬،‫ ﺍﻟﻨﺼﻴﺭ ﺍﻟﻭﻓﻲ‬،‫ﺍﺤﺘﻴﺎﻁﻲ‬
Standby cost ‫ﺍﻟﻜﻠﻔﺔ ﺍﻟﺜﺎﺒﺘﺔ‬
Standby credit ‫ﺍﻋﺘﻤﺎﺩ ﺩﻋﻡ‬
Standby equipment ‫ﻤﻌﺩﺍﺕ ﺍﺤﺘﻴﺎﻁﻴﺔ‬
Standby underwriting ‫ﻜﻔﺎﻟﺔ ﺍﺤﺘﻴﺎﻁﻴﺔ‬
Standing ‫ ﻤﻨﺘﺼﺏ‬،‫ ﻤﺴﺘﻘﺭ‬،‫ﺩﺍﺌﻡ‬
Sanding body ‫ﻫﻴﺌﺔ ﺩﺍﺌﻤﻴﺔ‬
Standing cost ‫ﻨﻔﻘﺎﺕ ﻋﺎﻤﺔ ﺩﺍﺌﻤﺔ‬
Standing order ‫ﺍﻤﺭ ﺩﺍﺌﻡ‬
Standing price ‫ﺴﻌﺭ ﺜﺎﺒﺕ‬
Standstill ‫ ﺘﺠﻤﻴﺩ‬،‫ﺘﻭﻗﻑ‬
• Wages standstill ‫ﺘﺠﻤﻴﺩ ﺍﻻﺠﻭﺭ‬
Stample ‫ ﻤﺼﺩﺭ‬،‫ﻋﻨﺼﺭ ﺭﺌﻴﺴﻲ‬
Staple commodity ‫ﺴﻠﻌﺔ ﺭﺌﻴﺴﻴﺔ‬
Starting load lost ‫ﻜﻠﻔﺔ ﺍﻟﺘﻬﻴﺅ ﻟﻠﻌﻤل‬
Starvation wages ‫ﺍﺠﻭﺭ ﺘﺤﺕ ﺍﻟﺤﺩ ﺍﻻﺩﻨﻰ‬
State bank ‫ﺍﻟﻤﺼﺭﻑ ﺍﻟﺤﻜﻭﻤﻲ‬
Stated capital ‫ﺍﻟﺭﺍﺴﻤﺎل ﺍﻟﻤﺩﻓﻭﻉ‬
Stated liabilities ‫ﺍﻻﻟﺘﺯﺍﻤﺎﺕ ﺍﻟﻤﺼﺭﺡ ﻋﻨﻬﺎ‬
Stated value (‫ﺍﻟﻘﻴﻤﺔ ﺍﻟﻤﺜﺒﺘﺔ )ﺍﻟﻤﺩﻓﻭﻋﺔ ﻓﻲ ﺍﻻﺴﻬﻡ‬
Statement ‫ ﻜﺸﻑ‬،‫ ﺤﺎﻟﺔ‬،‫ ﻋﺭﺽ‬،‫ﺒﻴﺎﻥ‬
• Cash statement ‫ﻜﺸﻑ ﺍﻟﺼﻨﺩﻭﻕ‬
• Financial statement ‫ﺒﻴﺎﻥ ﻤﺎﻟﻲ‬
• Operating statement ‫ﺒﻴﺎﻥ ﺍﻟﺘﺸﻐﻴل‬
Statement form ‫ﺍﺴﻠﻭﺏ ﺍﻟﺘﻘﺭﻴﺭ‬
Statement heading ‫ﻋﻨﻭﺍﻥ ﺍﻟﻜﺸﻑ‬
Statement of account ‫ﻜﺸﻑ ﺍﻟﺤﺴﺎﺏ‬
Statement of affairs ‫ﻤﻴﺯﺍﻨﻴﺔ ﺍﻟﺘﺼﻔﻴﺔ‬
Statement of asset and ‫ﺒﻴﺎﻥ ﺍﻟﻭﻀﻊ ﺍﻟﻤﺎﻟﻲ‬
liabilities
Statement of income ‫ﺒﻴﺎﻥ ﺍﻟﺩﺨل‬
Statement of profit & loss ‫ﺒﻴﺎﻥ ﺍﻻﺭﺒﺎﺡ ﻭﺍﻟﺨﺴﺎﺌﺭ‬
Statement of realization ‫ﺒﻴﺎﻥ ﺍﻟﺘﺤﺼﻴل ﻭﺍﻟﺘﺼﻔﻴﺔ‬
and liquidation
Statement of receipts and ‫ﺒﻴﺎﻥ ﺍﻟﻤﻘﺒﻭﻀﺎﺕ ﻭﺍﻟﻤﺩﻓﻭﻋﺎﺕ‬
disbursement
Statement of stock ‫ﺒﻴﺎﻥ ﺤﻘﻭﻕ ﺍﻟﻤﺴﺎﻫﻤﻴﻥ‬
holders equity
Stationery ‫ﻗﺭﻁﺎﺴﻴﺔ‬
Statistical ‫ﺍﺤﺼﺎﺌﻲ‬
Statistical control ‫ﺍﻟﻀﺒﻁ ﺍﻻﺤﺼﺎﺌﻲ‬
Statistical distribution ‫ﺍﻟﺘﻭﺯﻴﻊ ﺍﻻﺤﺼﺎﺌﻲ‬
Statistical profit ‫ﺭﺒﺢ ﺍﺤﺼﺎﺌﻲ‬
Statistical quality control ‫ﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﻨﻭﻋﻴﺔ ﺍﻻﺤﺼﺎﺌﻴﺔ‬
Statistical series ‫ﺴﻠﺴﻠﺔ ﺍﺤﺼﺎﺌﻴﺔ‬
Statistics ‫ ﺍﺤﺼﺎﺌﻴﺎﺕ‬،‫ﻋﻠﻡ ﺍﻻﺤﺼﺎﺀ‬
Status (‫ﺍﻟﻭﻀﻊ ﺍﻟﺸﺭﻋﻲ )ﺍﻟﻘﺎﻨﻭﻨﻲ‬
Statutory auditor ‫ﻤﺭﺍﻗﺏ ﺤﺴﺎﺒﺎﺕ ﻤﺠﺎﺯ‬
Statutory reserve ‫ﺍﺤﺘﻴﺎﻁﻲ ﻗﺎﻨﻭﻨﻲ‬
Steady price ‫ﺴﻌﺭ ﺜﺎﺒﺕ‬
Steering committee ‫ﻟﺠﻨﺔ ﺍﻟﺘﻭﺠﻴﻪ‬
Stenography ‫ﺍﻻﺨﺘﺯﺍل‬
Step ‫ ﻤﺭﺤﻠﺔ‬،‫ﺩﺭﺠﺔ‬
Step up (‫ﻴﺯﻴﺩ )ﺍﻟﺴﻌﺭ‬
Stiff ‫ ﺼﻠﺏ‬،‫ ﻗﺎﺱ‬،‫ﺜﺎﺒﺕ‬
Stiff markets ‫ﺍﺴﻭﺍﻕ ﻤﺘﻤﺴﻜﺔ‬
Stiff price ‫ﺴﻌﺭ ﻓﺎﺤﺵ‬
Stiffness ‫ ﺘﺸﺩﺩ‬،‫ﺘﻭﺘﺭ‬
Stimulate ‫ ﻴﻐﺭﻱ‬،‫ﻴﺤﺙ‬
Stipend ‫ ﻤﺭﺘﺏ‬،‫ﺭﺍﺘﺏ‬
Stipulate ‫ ﻴﺸﺭﻁ‬،‫ﻴﻀﻊ ﺸﺭﻁﺎﹰ‬
Stipulated damages ‫ﺍﻀﺭﺍﺭ ﻤﺘﻔﻕ ﻋﻠﻰ ﻤﺒﺎﻟﻐﻬﺎ‬
Stock ‫ ﺃﺴﻬﻡ‬،‫ﺍﻟﻤﺨﺯﻭﻥ ﻤﻥ ﺍﻟﺴﻠﻊ‬
• Capital stock ‫ﺭﺃﺴﻤﺎل ﺍﻟﺸﺭﻜﺔ‬
• Carry stock ‫ﻴﺴﻠﻑ ﻋﻠﻰ ﺃﺴﻬﻡ‬
• Closing stock ‫ﺒﻀﺎﻋﺔ ﺁﺨﺭ ﺍﻟﻤﺩﺓ‬
• Fixed stock ‫ﺍﻟﻤﺨﺯﻭﻥ ﺍﻟﺜﺎﺒﺕ‬
• Fully paid up stock ‫ﺃﺴﻬﻡ ﻤﺩﻓﻭﻋﺔ ﺍﻟﻘﻴﻤﺔ‬
• Gilt edged stock ‫ﺴﻨﺩﺍﺕ ﻤﻀﻤﻭﻨﺔ‬
• Glamour stock(s) (‫ﺃﺴﻬﻡ ﺍﻟﻤﺸﻬﻭﺭﺓ )ﺍﻟﻘﺩﺭﺓ‬
• Government stock ‫ﺴﻨﺩﺍﺕ ﺤﻜﻭﻤﻴﺔ‬
• Joint stock ‫ﺭﺃﺴﻤﺎل ﻤﺸﺘﺭﻙ‬
• Negotiable stock ‫ﺴﻬﻡ ﻗﺎﺒل ﻟﻠﺘﺩﺍﻭل‬
• Operating stock ‫ﺒﻀﺎﻋﺔ ﺍﻭل ﻤﺩﺓ‬
• Registered stock ‫ﺃﺴﻬﻡ ﺃﺴﻤﻴﺔ‬
‫‪• Stagnant stock‬‬
‫‪Stock adjustment‬‬
‫‪Stock allotment‬‬
‫‪Stock arbitrage‬‬
‫‪Stock book‬‬
‫‪Stock broker‬‬
‫‪Stock cards‬‬
‫‪Stock certificate‬‬
‫‪Stock company‬‬
‫‪Stock discount‬‬
‫‪Stock dividend‬‬
‫‪Stock exchange‬‬
‫‪Stock exchange list‬‬
‫‪Stock exchange operator‬‬
‫‪Stock in trade‬‬
‫‪Stock ledger‬‬
‫‪Stock market‬‬
‫‪Stock on hand‬‬
‫‪Stock record card‬‬
‫‪Stock purchase warrant‬‬
‫‪Stock register‬‬
‫‪Stock sheet‬‬
‫‪Stock split‬‬
‫‪Stock taking‬‬
‫‪Stock taking value‬‬
‫‪Stock broker‬‬
‫‪Stock holder‬‬
‫‪Stock holders equity‬‬
‫‪Stockholders tax‬‬
‫‪Stop‬‬
‫‪Stop payment‬‬
‫‪Stoppage‬‬
‫‪Storage‬‬
‫‪Storage facilities‬‬
‫)‪Store(s‬‬
‫‪Store accounting‬‬
‫‪Stowage‬‬
‫ﺴﻠﻊ ﻜﺎﺴﺩﺓ‬
‫ﺘﺴﻭﻴﺔ ﺍﻟﻤﺨﺎﺯﻥ‬
‫ﺘﺨﺼﻴﺹ ﺍﻻﺴﻬﻡ‬
‫ﺘﺴﻠﻴﻑ ﻋﻠﻰ ﺃﺴﻬﻡ‬
‫ﺩﻓﺘﺭ ﺍﻟﻤﺨﺎﺯﻥ‬
‫ﻤﻭﻅﻑ ﻴﻌﻤل ﻓﻲ ﺍﻟﺒﻭﺭﺼﺔ‬
‫ﺒﻁﺎﻗﺎﺕ ﺍﻟﻤﺨﺎﺯﻥ‬
‫ﺸﻬﺎﺩﺓ ﺍﻷﺴﻬﻡ‬
‫ﺸﺭﻜﺔ ﻤﺴﺎﻫﻤﺔ‬
‫ﺨﺼﻡ ﻋﻠﻰ ﺍﻟﺴﻬﻡ‬
‫ﺃﺴﻬﻡ ﺃﺭﺒﺎﺡ )ﺃﺭﺒﺎﺡ ﻤﻭﺯﻋﺔ ﻋﻠﻰ ﺸﻜل ﺃﺴﻬﻡ(‬
‫ﺴﻭﻕ ﺍﻷﻭﺭﺍﻕ ﺍﻟﻤﺎﻟﻴﺔ‬
‫ﻻﺌﺤﺔ ﺍﺴﻌﺎﺭ ﺍﻟﺒﻭﺭﺼﺔ‬
‫ﻤﻀﺎﺭﺏ ﻓﻲ ﺍﻟﺒﻭﺭﺼﺔ‬
‫ﺍﻟﺒﻀﺎﺌﻊ ﺍﻟﻤﻌﺩﺓ ﻟﻠﺒﻴﻊ‬
‫ﺍﺴﺘﺎﺫ ﺍﻟﺒﻀﺎﻋﺔ ﺍﻟﺠﺎﻫﺯﺓ‬
‫ﺴﻭﻕ ﺍﻷﻭﺭﺍﻕ ﺍﻟﻤﺎﻟﻴﺔ‬
‫ﺒﻀﺎﻋﺔ ﻓﻲ ﺍﻟﻤﺘﻨﺎﻭل‬
‫ﺒﻴﺎﻥ ﺍﻟﻤﺨﺯﻭﻥ ﺍﻟﻤﻭﺠﻭﺩ‬
‫ﺍﻤﺘﻴﺎﺯ ﺸﺭﺍﺀ ﺃﺴﻬﻡ‬
‫ﺴﺠل ﺍﻷﺴﻬﻡ‬
‫ﻜﺸﻑ ﺠﺭﺩ‬
‫ﺘﺠﺯﺌﺔ ﺃﺴﻬﻡ‬
‫ﺠﺭﺩ ﺍﻟﻤﺨﺎﺯﻥ‬
‫ﻗﻴﻤﺔ ﺍﻟﺠﺭﺩ‬
‫ﺴﻤﺴﺎﺭ ﺍﻷﺴﻬﻡ‬
‫ﻤﺴﺎﻫﻡ‬
‫ﺤﻘﻭﻕ ﺍﻟﻤﺴﺎﻫﻤﻴﻥ‬
‫ﻀﺭﻴﺒﺔ ﻋﻠﻰ ﻋﺎﺌﺩﺍﺕ ﺍﻷﺴﻬﻡ‬
‫ﺘﻭﻗﻴﻑ‪ ،‬ﺘﺄﺠﻴل‬
‫ﺍﻴﻘﺎﻑ ﺍﻟﺩﻓﻊ‬
‫ﺘﺠﻤﻴﺩ‪ ،‬ﺘﺨل ﻋﻥ‬
‫ﺨﺯﻥ‪ ،‬ﺍﺩﺨﺎﺭ‬
‫ﺘﺴﻬﻴﻼﺕ ﺍﻟﺨﺯﻥ‬
‫ﻤﺨﺯﻥ‪ ،‬ﻤﺨﺎﺯﻥ‬
‫ﻤﺤﺎﺴﺒﺔ ﺍﻟﻤﺨﺎﺯﻥ )ﺍﻟﻤﻭﺍﺩ(‬
‫ﺭﺼﻑ‪ ،‬ﺘﻨﻀﻴﺩ ﺍﻟﺒﻀﺎﻋﺔ‬
Straight depreciation ‫ﻁﺭﻴﻘﺔ ﺍﻟﻘﺴﻁ ﺍﻟﺜﺎﺒﺕ‬
method
Strike a balance ‫ﻴﺜﺒﺕ ﺍﻟﺭﺼﻴﺩ‬
Stringency ‫ ﺼﻌﻭﺒﺔ ﺍﻟﺤﺼﻭل ﻋﻠﻰ ﺍﻟﻤﺎل‬،‫ﻋﺴﺭ‬
Stumer cheque ‫ﺸﻴﻙ ﺒﺩﻭﻥ ﺭﺼﻴﺩ‬
Su
Subcontract ‫ﻋﻘﺩ ﻓﺭﻋﻲ‬
Subcontractor ‫ﻤﻘﺎﻭل ﺜﺎﻨﻭﻱ‬
Subdivide ‫ﻴﻘﺴﻡ ﺇﻟﻰ ﺃﺠﺯﺍﺀ ﺃﺼﻐﺭ‬
Subject ‫ ﺘﺎﺒﻊ‬،‫ ﻤﻀﻭﻉ‬،‫ﺨﺎﻀﻊ‬
Subjoin ‫ﻴﻀﻴﻑ‬
Sublease ‫ﺍﻴﺠﺎﺭ ﺜﺎﻨﻭﻱ‬
Sublet ‫ﻴﺅﺠﺭ ﻋﻘﺎﺭﺍ )ﺍﺴﺘﺄﺠﺭﻩ( ﻓﻲ ﺍﻟﺒﺎﻁﻥ‬
Submit ‫ﻴﻘﺩﻡ‬
Submit quotations ‫ﻴﻘﺩﻡ ﺍﻻﺴﻌﺎﺭ‬
Subordinate ‫ ﺜﺎﻨﻭﻱ‬،‫ﻤﺭﺅﻭﺱ‬
Subordinate managers ‫ﺍﻟﻤﺩﻴﺭﻭﻥ ﺍﻟﻔﺭﻋﻴﻭﻥ‬
Subordinate principles ‫ﻤﺒﺎﺩﺉ ﻓﺭﻋﻴﺔ‬
Subrogate ‫ ﻴﻭﻜل‬،‫ﻴﻨﻴﺏ‬
Subrogation ‫ ﺍﺤﻼل‬،‫ﺇﻨﺎﺒﺔ ﻗﺎﻨﻭﻨﻴﺔ‬
Subscribe ‫ﻴﻜﺘﺘﺏ‬
Subscriber ‫ﻤﻜﺘﺘﺏ‬
Subscription ‫ ﺍﺸﺘﺭﺍﻙ‬،‫ﺍﻜﺘﺘﺎﺏ‬
Subscription certificates ‫ﺸﻬﺎﺩﺓ ﺍﻜﺘﺘﺎﺏ‬
Subscription right ‫ﺤﻕ ﺍﻻﻜﺘﺘﺎﺏ‬
Subsequent ‫ﻻﺤﻕ‬
Subsequent payments ‫ﻤﺩﻓﻭﻋﺎﺕ ﺍﻟﻼﺤﻘﺔ‬
Subsequent events ‫ﺃﺤﺩﺍﺙ ﻻﺤﻘﺔ‬
Subsequent transactions ‫ﺼﻔﻘﺎﺕ ﻻﺤﻘﺔ‬
Subsidiary ‫ ﺍﻀﺎﻓﻲ‬،‫ﻓﺭﻋﻲ‬
Subsidiary accounts ‫ﺤﺴﺎﺒﺎﺕ ﺜﺎﻨﻭﻱ‬
Subsidiary book ‫ﺩﻓﺘﺭ ﻤﺴﺎﻋﺩ‬
Subsidiary company (‫ﺸﺭﻜﺔ ﺘﺎﺒﻌﺔ )ﻓﺭﻋﻴﺔ‬
Subsidiary company ‫ﻤﺤﺎﺴﺒﺔ ﺍﻟﺸﺭﻜﺔ ﺍﻟﻔﺭﻋﻴﺔ‬
accounting
Subsidiary ledger ‫ﺍﺴﺘﺎﺫ ﻤﺴﺎﻋﺩ‬
Subsidiary store ‫ﻤﺨﺯﻥ ﻓﺭﻋﻲ‬
‫‪Subsidize‬‬ ‫ﻴﻌﻴﻥ ﻤﺎﻟﻴﺎ‪ ،‬ﻴﻤﺩ ﺒﺎﻟﻤﺎل‬
‫‪Subsidy‬‬ ‫ﻤﺴﺎﻋﺩﺓ‪ ،‬ﺇﻋﺎﻨﺔ ﻤﺎﻟﻴﺔ )ﺤﻜﻭﻤﺔ ﻋﺎﺩﺓ(‬
‫‪Substandard‬‬ ‫ﺩﻭﻥ ﺍﻟﻤﺴﺘﻭﻯ‬
‫‪Substantial‬‬ ‫ﺠﻭﻫﺭﻱ‪ ،‬ﻀﺭﻭﺭﻱ‬
‫‪Substantive‬‬ ‫ﺠﻘﻴﻘﻲ‪ ،‬ﺠﻭﻫﺭﻱ‬
‫‪Substitute‬‬ ‫ﺒﺩﻴل‬
‫‪Substitute materials‬‬ ‫ﻤﻭﺍﺩ ﺒﺩﻴﻠﺔ‬
‫‪Substitution‬‬ ‫ﺍﺴﺘﺒﺩﺍل‬
‫‪Subtenant‬‬ ‫ﻤﺴﺘﺄﺠﺭ ﺜﺎﻥ‬
‫‪Subtotal‬‬ ‫ﻤﺠﻤﻭﻉ ﻓﺭﻋﻲ‪ ،‬ﻤﺠﻤﻭﻉ ﺠﺯﺌﻲ‬
‫‪Subtract‬‬ ‫ﻴﻁﺭﺡ‬
‫‪Subtraction‬‬ ‫ﻁﺭﺡ‬
‫‪Subvention‬‬ ‫ﻤﻨﺤﺔ ﻤﺎﻟﻴﺔ‬
‫‪Succession tax‬‬ ‫ﻀﺭﻴﺒﺔ ﺍﻟﻤﻴﺭﺍﺙ‬
‫‪Sufficient‬‬ ‫ﻜﺎﻑ‪ ،‬ﻭﺍﻑ‬
‫‪Sufficient condition‬‬ ‫ﻑ‬
‫ﺸﺭﻁ ﻜﺎ ٍ‬
‫‪Suit‬‬ ‫ﻴﺘﻨﺎﺴﺏ‪ ،‬ﺩﻋﻭﻯ‪ ،‬ﺍﻟﺘﻤﺎﺱ‬
‫‪Suitable‬‬ ‫ﻤﻼﺌﻡ‪ ،‬ﻤﺘﻁﺎﺒﻕ‬
‫‪Sum‬‬ ‫ﻤﺒﻠﻎ‪ ،‬ﻤﻘﺩﺍﺭ‬
‫‪• Agreed sum‬‬ ‫ﻤﺒﻠﻎ ﻤﺘﻔﻕ ﻋﻠﻴﻪ‬
‫‪• Exempted sum‬‬ ‫ﺍﻟﻤﺒﻠﻎ ﺍﻟﻤﻌﻔﻰ‬
‫‪• Lump sum‬‬ ‫ﻤﺒﻠﻎ ﺍﺠﻤﺎﻟﻲ‬
‫‪Sum up‬‬ ‫ﻴﺠﻤﻊ‬
‫‪Summarized‬‬ ‫ﻴﺨﻠﺹ‪ ،‬ﻴﻭﺠﺯ‬
‫‪Summary‬‬ ‫ﺨﻼﺼﺔ‪ ،‬ﻤﻭﺠﺯ‬
‫)‪Summon(s‬‬ ‫ﺍﻨﻌﻘﺎﺩ ﻤﺠﻠﺱ‪ ،‬ﺍﺴﺘﺩﻋﺎﺀ‬
‫‪Sundries account‬‬ ‫ﺤﺴﺎﺏ ﺍﻟﺒﻨﻭﺩ ﺍﻟﻤﺨﺘﻠﻔﺔ‬
‫‪Sundry‬‬ ‫ﻤﺘﻨﻭﻉ‪ ،‬ﻤﺘﻌﺩﺩ‪ ،‬ﻤﺨﺘﻠﻑ‬
‫‪Sundry expenses‬‬ ‫ﻤﺼﺭﻭﻓﺎﺕ ﻤﺘﻨﻭﻋﺔ‬
‫‪Superannuation‬‬ ‫ﺍﻹﺤﺎﻟﺔ ﻋﻠﻰ ﺍﻟﺘﻘﺎﻋﺩ‬
‫‪Superannuation fund‬‬ ‫ﺼﻨﺩﻭﻕ ﺍﻟﺘﻘﺎﻋﺩ‬
‫‪Superintendent‬‬ ‫ﺭﺌﻴﺱ ﻗﺴﻡ‬
‫‪Supersede‬‬ ‫ﻴﻨﻭﺏ‪ ،‬ﻴﺤل ﻤﺤل ﺸﺨﺹ‬
‫‪Supertax‬‬ ‫ﻀﺭﻴﺒﺔ ﺍﻀﺎﻓﻴﺔ‬
‫‪Supervise‬‬ ‫ﻴﺸﺭﻑ ﺍﻭ ﻴﺭﺍﻗﺏ ﻋﻠﻰ‬
‫‪Supervision‬‬ ‫ﺍﺸﺭﺍﻑ‬
‫‪Supervisor‬‬ ‫ﻤﺭﺍﻗﺏ‪ ،‬ﻤﺸﺭﻑ‪ ،‬ﺭﺌﻴﺱ‬
‫‪Supplemental‬‬ ‫ﺘﻜﻤﻴل‪ ،‬ﺍﻀﺎﻓﻲ‬
‫‪Supplementary‬‬ ‫ﺍﻀﺎﻓﻲ‪ ،‬ﻤﻠﺤﻕ‬
‫‪Supplementary budget‬‬ ‫ﻤﻴﺯﺍﻨﻴﺔ ﺘﻜﻤﻴﻠﻴﺔ‬
‫‪Supplementary cost‬‬ ‫ﻜﻠﻔﺔ ﺍﻀﺎﻓﻴﺔ‬
‫‪Supplier‬‬ ‫ﻤﻤﻭﻥ‪ ،‬ﻤﺠﻬﺯ‬
‫‪Supplier’s invoice‬‬ ‫ﻗﺎﺌﻤﺔ ﻤﺠﻬﺯ‬
‫‪Supplies‬‬ ‫ﺘﺠﻬﻴﺯ‪ ،‬ﺍﻤﺩﺍﺩﺍﺕ‬
‫‪Supply‬‬ ‫ﻴﺠﻬﺯ‪ ،‬ﻴﺯﻭﺩ‬
‫‪Supply and demand‬‬ ‫ﺍﻟﻌﺭﺽ ﻭﺍﻟﻁﻠﺏ‬
‫‪Supply price‬‬ ‫ﺴﻌﺭ ﺍﻟﻌﺭﺽ‬
‫‪Support‬‬ ‫ﻴﺴﻨﺩ‪ ،‬ﻴﺩﻋﻡ‪ ،‬ﻴﺴﺎﻋﺩ‪ ،‬ﻴﺅﻴﺩ‬
‫‪Surcharge‬‬ ‫ﻀﺭﻴﺒﺔ ﺍﻀﺎﻓﻴﺔ‬
‫‪Surety‬‬ ‫ﻜﻔﺎﻟﺔ‪ ،‬ﻀﻤﺎﻥ‪ ،‬ﺜﻘﺔ‬
‫‪Surety bond‬‬ ‫ﺴﻨﺩ ﻜﻔﺎﻟﺔ‬
‫‪Surname‬‬ ‫ﺍﺴﻡ ﺍﻻﺴﺭﺓ‬
‫‪Surplus analysis‬‬ ‫ﺘﺤﻠﻴل ﺍﻟﻔﺎﺌﺽ‬
‫‪Surplus capacity‬‬ ‫ﻁﺎﻗﺔ ﺍﻨﺘﺎﺠﻴﺔ ﻓﺎﺌﻀﺔ‬
‫‪Surplus dividend‬‬ ‫ﺭﺒﺢ ﺍﻀﺎﻓﻲ‬
‫‪Surplus profit‬‬ ‫ﺭﺒﺢ ﻓﺎﺌﺽ )ﺯﺍﺌﺩ(‬
‫‪Surplus value‬‬ ‫ﺍﻟﻘﻴﻤﺔ ﺍﻟﺯﺍﺌﺩﺓ‬
‫‪Surrender value‬‬ ‫ﺍﻟﻘﻴﻤﺔ ﺍﻟﻤﺴﺘﺭﺩﺓ‬
‫‪Surtax‬‬ ‫ﻀﺭﻴﺒﺔ ﺘﺼﺎﻋﺩﻴﺔ‬
‫‪Survey‬‬ ‫ﻜﺸﻑ ﻋﻠﻰ ﺴﻠﻌﺔ ﻤﺎ‬
‫‪Survivorship‬‬ ‫ﺤﻘﻭﻕ ﺍﻟﺸﺭﻴﻙ ﺍﻟﺫﻱ ﻴﻌﻴﺵ ﺒﻌﺩ ﻭﻓﺎﺓ ﺸﺭﻴﻜﻪ‬
‫‪Suspend‬‬ ‫ﺍﺭﺠﺎﺀ‪ ،‬ﻴﻌﻠﻕ‪ ،‬ﻴﺅﺠل‬
‫‪Suspended action‬‬ ‫ﺩﻋﻭﻯ ﻤﻭﻗﻭﻓﺔ‬
‫‪Suspense account‬‬ ‫ﺤﺴﺎﺏ ﻤﻌﻠﻕ‬
‫‪Sustain‬‬ ‫ﻴﺩﻋﻡ‪ ،‬ﻴﻌﺎﻨﻲ‪ ،‬ﻴﺘﺤﻤل‬
‫‪Sw‬‬
‫‪Swap‬‬ ‫ﻤﺒﺎﺩﻟﺔ‬
‫‪Sway‬‬ ‫ﻴﺘﻤﺎﻴل‪،‬ﻴﺘﺄﺭﺠﺢ‬
‫‪Swear‬‬ ‫ﻴﻘﺴﻡ‪ ،‬ﻴﺤﻠﻑ ﺍﻟﻴﻤﻴﻥ‬
‫‪Swindle‬‬ ‫ﻴﺤﺘﺎل ﻋﻠﻰ‪ ،‬ﻴﻐﺵ‬
‫‪Swing‬‬ ‫ﻴﺘﻐﻴﺭ‪ ،‬ﻴﺘﻘﻠﺏ‬
‫‪Swings‬‬ ‫ﺘﻘﻠﺒﺎﻥ ﺍﻭ ﺫﺒﺫﺒﺎﺕ )ﺍﻷﺴﻌﺎﺭ(‬
‫‪Sy‬‬
Syndical ‫ﻨﻘﺎﺒﻲ‬
System ‫ﻨﻅﺎﻡ ﻗﺎﻋﺩﺓ‬
 ‫‪T‬‬
‫‪Ta‬‬
‫‪Table (A, B, C, D & E) of‬‬ ‫ﺠﺩﻭل )ﺃ‪ ،‬ﺏ‪ ،‬ﺝ‪ ،‬ﺩ‪ ،‬ﻫ( ﻤﻥ ﻗﺎﻨﻭﻥ ﺍﻟﺸﺭﻜﺎﺕ‬
‫‪English Company Law‬‬ ‫‪ ١٩٤٨‬ﺍﻻﻨﻜﻠﻴﺯﻴﺔ‬
‫)‪1948‬‬
‫‪Tabular‬‬ ‫ﺠﺩﻭل ﻋﻼﻭﺍﺕ‬
‫‪Tabulate‬‬ ‫ﻴﺼﻨﻑ‬
‫‪Tacit‬‬ ‫ﻀﻤﻨﻲ‬
‫‪١‬‬
‫‪Tael‬‬ ‫ﻭﺤﺩﺓ ﻭﺯﻥ ﺘﻌﺎﺩل ‪ ١ /٣‬ﺃﻭﻨﺱ‬
‫‪Tag‬‬ ‫ﺒﻁﺎﻗﺔ ﻟﺒﻴﺎﻥ )ﺴﻌﺭ ﺍﻭ ﻋﻨﻭﺍﻥ(‬
‫‪Take‬‬ ‫ﻴﺄﺨﺫ‬
‫‪Take in‬‬ ‫ﻴﺸﻤل‬
‫‪Take issue‬‬ ‫ﻴﻌﺎﺭﺽ‪ ،‬ﻴﻨﺎﻗﺵ‬
‫‪Take off‬‬ ‫ﻴﺨﻔﺽ ﺍﻟﺜﻤﻥ‪ ،‬ﻴﺤﺫﻑ‬
‫‪Take on‬‬ ‫ﻴﺘﻌﻬﺩ ﺒـ‬
‫‪Take out‬‬ ‫ﻴﺴﺤﺏ‬
‫‪Take over‬‬ ‫ﻴﺴﺘﺄﻨﻑ‪ ،‬ﺩﻭﺭ ﺘﺴﻠﻴﻡ ﻭﺍﺴﺘﻼﻡ‬
‫‪Take possession of‬‬ ‫ﻴﻀﻊ ﺍﻟﻴﺩ ﻋﻠﻰ‬
‫‪Take sstock‬‬ ‫ﻴﺠﺭﺩ‬
‫)‪Take up (a bill‬‬ ‫ﻴﺩﻓﻊ )ﻗﻴﻤﺔ ﻜﻤﺒﻴﺎﻟﺔ(‬
‫)‪Take up (shares‬‬ ‫ﻴﻜﺘﺘﺏ )ﻓﻲ ﺃﺴﻬﻡ(‬
‫‪Taking-over‬‬ ‫ﺍﺴﺘﻴﻼﺀ‪ ،‬ﺩﻭﺭ ﺘﺴﻠﻴﻡ ﻭﺍﺴﺘﻼﻡ‬
‫‪Tally‬‬ ‫ﻤﻁﺎﺒﻕ‪ ،‬ﻴﺘﻔﻕ ﻤﻊ‬
‫‪Talley sheet‬‬ ‫ﺼﻔﺤﺔ ﺍﻟﻤﻁﺎﺒﻘﺔ‬
‫‪Tangible asset‬‬ ‫ﺃﺼل ﺤﻘﻴﻘﻲ‪ ،‬ﻤﻭﺠﻭﺩﺍﺕ ﻤﺎﺩﻴﺔ‬
‫‪Tangible value‬‬ ‫ﻗﻴﻤﺔ ﺍﻷﺼل ﺍﻟﺤﻘﻴﻘﻲ‬
‫)‪Tare (weight‬‬ ‫ﻭﺯﻥ ﺍﻟﻔﺎﺭﻍ‬
‫‪Target cost‬‬ ‫ﻜﻠﻔﺔ ﻤﻌﻴﺎﺭﻴﺔ‬
‫‪Target date‬‬ ‫ﺘﺎﺭﻴﺦ ﻤﺤﺩﺩ‬
‫‪Tariff‬‬ ‫ﺭﺴﻡ‪ ،‬ﺴﻌﺭ‬
‫‪• Fixed tariff‬‬ ‫ﺘﻌﺭﻓﺔ ﺜﺎﺒﺘﺔ‬
‫‪• Obligatory tariff‬‬ ‫ﺘﻌﺭﻓﺔ ﻤﻔﺭﻭﻀﺔ‬
‫‪Tariffication‬‬ ‫ﺍﺨﻀﺎﻉ ﻟﺘﻌﺭﻓﺔ‬
‫‪Tax‬‬ ‫ﻀﺭﻴﺒﺔ‪ ،‬ﺭﺴﻡ‬
 ‫‪• Delinquent tax‬‬ ‫ﻀﺭﺍﺌﺏ ﻤﺘﺄﺨﺭﺓ‬
‫‪• Gradual tax‬‬ ‫ﻀﺭﻴﺒﺔ ﺘﺩﺭﻴﺠﻴﺔ‬
‫‪• Progressive tax‬‬ ‫ﻀﺭﻴﺒﺔ ﺘﺼﺎﻋﺩﻴﺔ‬
‫‪• Turnover tax‬‬ ‫ﻀﺭﻴﺒﺔ ﻋﻠﻰ ﻤﻌﺩل ﺍﻟﺩﻭﺭﺍﺕ )ﺭﻗﻡ ﺍﻷﻋﻤﺎل(‬
‫‪• Value added tax‬‬ ‫ﻀﺭﻴﺒﺔ ﻋﻠﻰ ﻗﻴﻤﺔ ﺍﻟﻤﺒﻴﻌﺎﺕ‬
‫‪Tax anticipation note‬‬ ‫ﺍﺸﻌﺎﺭ ﺠﺒﺎﻴﺔ ﺍﻟﻀﺭﺍﺌﺏ‬
‫‪Tax arrears‬‬ ‫ﺍﻟﺒﺎﻗﻲ ﻤﻥ ﺍﻟﻀﺭﺍﺌﺏ‪ ،‬ﺍﻟﻤﺘﺄﺨﺭ ﻤﻥ ﺍﻟﻀﺭﺍﺌﺏ‬
‫‪Tax assessment‬‬ ‫ﺘﻘﺩﻴﺭ ﺍﻟﻀﺭﻴﺒﺔ‬
‫‪Tax base‬‬ ‫ﻗﺎﻋﺩﺓ ﻓﺭﺽ ﺍﻟﻀﺭﻴﺒﺔ‬
‫‪Tax burden‬‬ ‫ﺃﻋﺒﺎﺀ ﻤﺎﻟﻴﺔ‬
‫‪Tax certificate‬‬ ‫ﺸﻬﺎﺩﺓ ﺩﻓﻊ ﺍﻟﻀﺭﺍﺌﺏ‬
‫‪Tax dodging‬‬ ‫ﺘﻬﺭﺏ ﻤﻥ ﺩﻓﻊ ﺍﻟﻀﺭﻴﺒﺔ‬
‫‪Tax exemption‬‬ ‫ﺍﻋﻔﺎﺀ ﻤﻥ ﺍﻟﻀﺭﺍﺌﺏ‬
‫‪Tax free‬‬ ‫ﻤﻌﻔﻰ ﻤﻥ ﺍﻟﻀﺭﻴﺒﺔ‬
‫‪Tax lien‬‬ ‫ﺤﺠﺯ ﻀﺭﺍﺌﺒﻲ‬
‫‪Tax payer‬‬ ‫ﺩﺍﻓﻊ ﺍﻟﻀﺭﻴﺒﺔ‬
‫‪Tax relief‬‬ ‫ﺘﺨﻔﻴﺽ ﺍﻟﻀﺭﻴﺒﺔ‬
‫‪Tax table‬‬ ‫ﺠﺩﻭل ﻀﺭﺍﺌﺏ‬
‫‪Taxable income‬‬ ‫ﺍﻟﺩﺨل ﺍﻟﺨﺎﻀﻊ ﻟﻠﻀﺭﻴﺒﺔ‬
‫‪Taxable profits‬‬ ‫ﺃﺭﺒﺎﺡ ﺨﺎﻀﻌﺔ ﻟﻠﻀﺭﻴﺒﺔ‬
‫‪Taxation‬‬ ‫ﻓﺭﺽ ﻀﺭﻴﺒﺔ‪ ،‬ﻀﺭﻴﺒﺔ‬
‫‪• Double taxation‬‬ ‫ﺍﺯﺩﻭﺍﺝ ﻓﺭﺽ ﻀﺭﻴﺒﺔ‬
‫‪Te‬‬
‫‪Team work‬‬ ‫ﻋﻤل ﺠﻤﺎﻋﻲ‪ ،‬ﻤﺸﺘﺭﻙ‬
‫‪Temporary admission‬‬ ‫ﺍﺩﺨﺎل ﻤﺅﻗﺕ‬
‫‪Temporary investment‬‬ ‫ﺍﺴﺘﺜﻤﺎﺭ ﻤﺅﻗﺕ‬
‫‪Temporary procedure‬‬ ‫ﺍﺠﺭﺍﺀ ﻤﺅﻗﺕ‬
‫‪Tenancy‬‬ ‫ﺍﻴﺠﺎﺭ‪ ،‬ﻤﺩﺓ ﺍﻻﺴﺘﺌﺠﺎﺭ‬
‫‪Tenancy in common‬‬ ‫ﺍﻴﺠﺎﺭ ﻤﺸﺘﺭﻙ‬
‫‪Tenant‬‬ ‫ﻤﺴﺘﺄﺠﺭ‬
‫‪Tenants risks‬‬ ‫ﺍﻻﺨﻁﺎﺭ ﺍﻟﻨﺎﺠﻤﺔ ﻋﻥ ﺍﻟﺘﺄﺠﻴﺭ‬
‫‪Tender‬‬ ‫ﻤﻨﺎﻗﺼﺔ‪ ،‬ﻋﻁﺎﺀ‬
‫‪• Invitation for‬‬ ‫ﻁﻠﺏ ﻋﺭﻭﺽ‬
‫‪tender‬‬
‫‪• Legal tender‬‬ ‫ﺴﻌﺭ ﺭﺴﻤﻲ‬
‫‪• Sale by tender‬‬ ‫ﺒﻴﻊ ﺒﺎﻟﻤﻨﺎﻗﺼﺔ‬
‫‪Tender deposits‬‬ ‫ﺘﺄﻤﻴﻨﺎﺕ ﻋﺭﻭﺽ‬
Tentative ‫ ﺍﺨﺘﺒﺎﺭﻱ‬،‫ﺘﻤﻬﻴﺩﻱ‬
Tentative balance sheet ‫ﻤﻴﺯﺍﻨﻴﺔ ﺘﻤﻬﻴﺩﻴﺔ‬
Term ‫ ﺸﺭﻁ‬،‫ﻤﺩﺓ‬
Term(s) (‫ﺸﺭﻭﻁ )ﺍﻟﺘﺄﻤﻴﻥ‬
Terms bonds ‫ﺴﻨﺩﺍﺕ ﺘﺴﺘﺤﻕ ﺒﺘﺎﺭﻴﺦ ﻤﻌﻴﻥ‬
Term loan ‫ﻗﺭﺽ ﻤﺤﺩﻭﺩ ﺍﻷﺠل‬
Term of credit ‫ﻤﺩﺓ ﺍﺴﺘﺤﻘﺎﻕ‬
Terminable ‫ﻗﺎﺒل ﻟﻠﻔﺴﺦ‬
Terminable annuity ‫ﺩﻓﻌﺔ ﺴﻨﻭﻴﺔ ﻷﺠل ﻤﺤﺩﺩ‬
Terminal cost ‫ﻜﻠﻔﺔ ﻨﻬﺎﺌﻴﺔ‬
Terminate ‫ﻴُﻨﻬﻲ‬
Termination ‫ﺇﻨﻬﺎﺀ‬
Territorial manager ‫ﻤﺩﻴﺭ ﺍﻗﻠﻴﻤﻲ‬
Test ‫ﺍﺨﺘﺒﺎﺭ‬
Test count ‫ﺘﻌﺩﺍﺩ ﺍﺨﺘﺒﺎﺭﻱ‬
Testament ‫ﻭﺼﻴﺔ‬
Testator ‫ﺍﻟﻤﻭﺼﻰ‬
Testing ‫ﺍﺨﺘﺒﺎﺭ‬
Th
Theft ‫ ﺍﺨﺘﻼﺱ‬،‫ﺴﺭﻗﺔ‬
Thereat ‫ﻟﺫﻟﻙ ﺍﻟﺴﺒﺏ‬
Theory ‫ﻨﻅﺭﻴﺔ‬
• Double entry ‫ﻨﻅﺭﻴﺔ ﺍﻟﻘﻴﺩ ﺍﻟﻤﺯﺩﻭﺝ‬
theory
Theory of comparative ‫ﻨﻅﺭﻴﺔ ﺍﻟﺘﻔﻘﺎﺕ ﺍﻟﻨﺴﺒﻴﺔ‬
cost
Third party ‫ﻁﺭﻑ ﺜﺎﻟﺙ‬
Third party insurance ‫ﺘﺄﻤﻴﻥ ﺍﻟﻁﺭﻑ ﺍﻟﺜﺎﻟﺙ‬
Third party liability ‫ﺍﻟﺘﺯﺍﻤﺎﺕ ﺍﻟﻐﻴﺭ‬
Through freight ‫ﺍﺠﺭﺓ ﺸﺤﻥ ﺸﺎﻤﻠﺔ‬
Ti
Tie ‫ﻴﺭﺒﻁ‬
Tie in ‫ﺸﺭﻁﻲ‬
Tie in sale ‫ﺒﻴﻊ ﺒﺸﺭﻭﻁ‬
Tie up ‫ﻴﺠﻤﺩ‬
Tied loan ‫ﻗﺭﺽ ﺸﺭﻁﻲ‬
Tight money policy ‫ﺴﻴﺎﺴﺔ ﺍﻟﺘﻘﻠﻴﺹ ﺍﻟﻨﻘﺩﻱ‬
‫‪Till‬‬ ‫ﺨﺯﻨﺔ ﺼﻐﻴﺭﺓ‪ ،‬ﺼﻨﺩﻭﻕ ﻨﻘﻭﺩ‬
‫‪Time bill‬‬ ‫ﺴﻨﺩ ﻷﺠل‬
‫‪Time card‬‬ ‫ﺒﻁﺎﻗﺔ ﺩﻭﺍﻡ‬
‫‪Time deposit‬‬ ‫ﻭﺩﻴﻌﺔ ﻻﺠل‬
‫‪Time draft‬‬ ‫ﺴﻨﺩ ﻻﺠل‬
‫‪Time sales‬‬ ‫ﺒﻴﻊ ﺒﺎﻟﺘﻘﺴﻴﻁ‬
‫‪Title‬‬ ‫ﺤﺠﺔ ﺍﻟﻤﻠﻜﻴﺔ‪ ،‬ﻟﻘﺏ‪ ،‬ﻋﻨﻭﺍﻥ‬
‫‪Title deed‬‬ ‫ﺴﻨﺩ ﻤﻠﻜﻴﺔ‬
‫‪To‬‬
‫‪Token money‬‬ ‫ﻨﻘﺩ ﺭﻤﺯﻱ‪ ،‬ﻨﻘﺩ ﺼﻭﺭﻱ‬
‫‪Toll‬‬ ‫ﻤﻜﺱ‪ ،‬ﻀﺭﻴﺒﺔ‬
‫‪Ton‬‬ ‫ﻁﻥ )= ‪ ١٠٠٠‬ﻜﻐﻡ(‬
‫‪Tone‬‬ ‫ﺤﺎﻟﺔ‪ ،‬ﻭﻀﻊ )ﺍﻟﺴﻭﻕ(‬
‫‪Tools‬‬ ‫ﻋﺩﺩ‪ ،‬ﺃﺩﻭﺍﺕ‬
‫‪Top management‬‬ ‫ﺍﻻﺩﺍﺭﺓ ﺍﻟﻌﻠﻴﺎ‬
‫‪Top price‬‬ ‫ﺃﻋﻠﻰ ﺴﻌﺭ‬
‫‪Tot up‬‬ ‫ﻴﻀﻴﻑ‪ ،‬ﻴﺠﻤﻊ‬
‫‪Total‬‬ ‫ﻤﺠﻤﻭﻉ‪ ،‬ﻨﺘﻴﺠﺔ‬
‫‪Total accounts‬‬ ‫ﺤﺴﺎﺒﺎﺕ ﺍﺠﻤﺎﻟﻴﺔ‬
‫‪Total cost‬‬ ‫ﻜﻠﻔﺔ ﺍﺠﻤﺎﻟﻴﺔ‬
‫‪Total equity‬‬ ‫ﺤﻘﻭﻕ ﺍﻟﻤﺴﺎﻫﻤﻴﻥ‬
‫‪Total income‬‬ ‫ﺩﺨل ﺍﺠﻤﺎﻟﻲ‬
‫‪Tr‬‬
‫‪Traceable cost (direct‬‬ ‫ﺍﻟﻜﻠﻔﺔ ﺍﻟﻤﺒﺎﺸﺭﺓ‬
‫)‪cost‬‬
‫‪Trade‬‬ ‫ﺘﺠﺎﺭﺓ‬
‫‪Trade association‬‬ ‫ﻨﻘﺎﺒﺔ ﺤﺭﻓﻴﺔ‬
‫‪Trade bills‬‬ ‫ﺴﻨﺩﺍﺕ ﺘﺠﺎﺭﻴﺔ‬
‫‪Trade cycle‬‬ ‫ﺩﻭﺭﺓ ﺘﺠﺎﺭﻴﺔ‬
‫‪Trade discount‬‬ ‫ﺨﺼﻡ ﺘﺠﺎﺭﻱ‬
‫‪Trade liability‬‬ ‫ﺍﻟﺘﺯﺍﻡ ﺘﺠﺎﺭﻱ‬
‫‪Trade mark‬‬ ‫ﻋﻼﻤﺔ ﺘﺠﺎﺭﻴﺔ‬
‫‪Trade name‬‬ ‫ﺍﺴﻡ ﺘﺠﺎﺭﻱ‬
‫‪Trade note receivable‬‬ ‫ﻜﻤﺒﻴﺎﻟﺔ ﺘﺠﺎﺭﻴﺔ‬
‫‪Trade price‬‬ ‫ﺴﻌﺭ ﺍﻟﺒﺎﺌﻊ‬
‫‪Trade union‬‬ ‫ﻨﻘﺎﺒﺔ ﻋﻤﺎل‬
‫‪Trading account‬‬ ‫ﺤﺴﺎﺏ ﺍﻟﻤﺘﺎﺠﺭﺓ‬
‫‪Trading profit (gross‬‬ ‫ﺍﻟﺭﺒﺢ ﺍﻻﺠﻤﺎﻟﻲ‬
‫)‪profit‬‬
‫‪Traffic‬‬ ‫ﺘﺠﺎﺭﺓ‪ ،‬ﺤﺭﻜﺔ ﻤﺭﻭﺭ‬
‫‪Trainee‬‬ ‫ﻤﺘﺩﺭﺏ‬
‫‪Transactions‬‬ ‫ﻋﻤﻠﻴﺎﺕ ﺘﺠﺎﺭﻴﺔ‬
‫‪Transfer‬‬ ‫ﺤﻭﺍﻟﺔ‪ ،‬ﺘﺤﻭﻴل ﺃﺴﻬﻡ‬
‫)‪(transmission‬‬ ‫)ﺘﺤﻭﻴل ﺃﺴﻬﻡ ﺍﻟﺸﺨﺹ ﺍﻟﻤﺘﻭﻓﻰ(‬
‫‪Transfer agent‬‬ ‫ﻭﻜﻴل ﺘﺤﻭﻴل ﻤﻠﻜﻴﺔ ﺍﻻﺴﻬﻡ‬
‫‪Transfer of business‬‬ ‫ﺘﻨﺎﺯل ﻋﻥ ﻤﻨﺸﺄﺓ‬
‫‪Transferable letter of‬‬ ‫ﺍﻻﻋﺘﻤﺎﺩ ﺍﻟﻘﺎﺒل ﺘﺘﺤﻭﻴل ﺇﻟﻰ ﺸﺨﺹ ﺁﺨﺭ‬
‫‪credit‬‬
‫‪Transit‬‬ ‫ﺸﺤﻥ )ﺍﻟﺒﻀﺎﻋﺔ(‪ ،‬ﻤﺭﻭﺭ‬
‫‪Transport‬‬ ‫ﻴﻨﻘل‪ ،‬ﻨﻘل‬
‫‪Transport charges‬‬ ‫ﻤﺼﺎﺭﻴﻑ ﻨﻘل‬
‫‪Transportation cost‬‬ ‫ﻜﻠﻔﺔ ﺍﻟﻨﻘل‬
‫‪Traveling allowance‬‬ ‫ﻤﺨﺼﺼﺎﺕ ﺴﻔﺭ‬
‫‪Traveling expenses‬‬ ‫ﻨﻔﻘﺎﺕ ﺴﻔﺭ‬
‫‪Treasurer‬‬ ‫ﺍﻤﻴﻥ ﺍﻟﺨﺯﻴﻨﺔ )ﺍﻤﻴﻥ ﺍﻟﺼﻨﺩﻭﻕ(‬
‫‪Treasury‬‬ ‫ﺍﻟﺨﺯﻴﻨﺔ ﺍﻟﻌﺎﻤﺔ‬
‫)‪Treasury bills (bonds‬‬ ‫ﺴﻨﺩﺍﺕ ﻋﻠﻰ ﺍﻟﺨﺯﻴﻨﺔ‬
‫‪Treasury warrant‬‬ ‫ﻜﻔﺎﻟﺔ ﻤﺎﻟﻴﺔ‬
‫‪Trend‬‬ ‫ﺍﺘﺠﺎﻩ‬
‫‪Trial‬‬ ‫ﺘﺠﺭﺒﺔ )ﺩﻋﻭﻯ(‬
‫‪Trial balance‬‬ ‫ﻤﻴﺯﺍﻥ ﻤﺭﺍﺠﻌﺔ‬
‫‪True copy‬‬ ‫ﺼﻭﺭﺓ ﻁﺒﻕ ﺍﻻﺼل‬
‫‪True reserve‬‬ ‫ﺍﺤﺘﻴﺎﻁﻲ ﻓﺎﺌﺽ )ﺤﻘﻴﻘﻲ(‬
‫‪Trust‬‬ ‫ﻭﺩﻴﻌﺔ‪ ،‬ﻭﺼﺎﻴﺔ‪ ،‬ﺃﻤﺎﻨﺔ‪ ،‬ﺜﻘﺔ‬
‫‪Trust company‬‬ ‫ﺸﺭﻜﺔ ﻻﺩﺍﺭﺓ ﻤﺠﻤﻭﻋﺔ ﺸﺭﻜﺎﺕ‬
‫‪Trust fund‬‬ ‫ﺃﻤﻭﺍل ﺘﺤﺕ ﺍﻟﻭﺼﺎﻴﺔ‬
‫‪Trust indenture‬‬ ‫ﺸﻬﺎﺩﺓ ﺃﻤﺎﻨﺔ‬
‫‪Trustee‬‬ ‫ﻭﺼﻲ‪ ،‬ﻭﻜﻴل‬
‫‪Trusteeship‬‬ ‫ﻭﺼﺎﻴﺔ‪ ،‬ﻭﻜﺎﻟﺔ‪ ،‬ﺃﻤﺎﻨﺔ‬
‫‪Tu‬‬
‫‪Tug‬‬ ‫ﺴﻔﻴﻨﺔ ﺴﺎﺤﺒﺔ‬
‫‪Turnover‬‬ ‫ﻤﻌﺩل ﺩﻭﺭﺍﻥ )ﻤﺜﻼ ﺍﻟﻤﺒﻴﻌﺎﺕ ﺍﻻﺠﻤﺎﻟﻴﺔ(‬
‫ﺃﻭ ﺩﻭﺭﺓ ﺭﺃﺴﻤﺎل‬
‫‪Turnpike‬‬ ‫ﺤﺎﺠﺯ ﻜﻤﺭﻜﻲ‬
 Tw
Twisting ‫ﺨﺩﺍﻉ‬
 ‫‪U‬‬
‫‪Ul‬‬
‫‪Ullage‬‬ ‫ﺍﻟﺨﺴﺎﺌﺭ ﺍﻟﻤﺤﺘﻤﻠﺔ ﻓﻲ ﺍﻟﺘﺄﻤﻴﻥ‬
‫‪Ultra vires‬‬ ‫ﺘﺠﺎﻭﺯ ﺍﻟﺼﻼﺤﻴﺎﺕ‪ ،‬ﻤﺨﺎﻟﻑ ﻟﻠﻨﻅﺎﻡ‬
‫‪Un‬‬
‫‪Unacceptable‬‬ ‫ﻏﻴﺭ ﻤﻘﺒﻭل‬
‫‪Unaccounted‬‬ ‫ﻏﻴﺭ ﻤﺴﺠل‬
‫‪Unaccredited‬‬ ‫ﻏﻴﺭ ﻤﻌﺘﻤﺩ‬
‫‪Unadulterated‬‬ ‫ﻏﻴﺭ ﻤﺯﻭﺭ‬
‫‪Unapplied cash‬‬ ‫ﻨﻘﺩ ﻏﻴﺭ ﻤﺨﺼﺹ‬
‫‪Unappropriated‬‬ ‫ﻏﻴﺭ ﻤﻭﺯﻉ‬
‫‪Unassessed‬‬ ‫ﻏﻴﺭ ﻤﻘﺩﺭ )ﻏﻴﺭ ﻤﻜﻠﻑ ﺒﻀﺭﻴﺒﺔ(‬
‫‪Unassignable‬‬ ‫ﻏﻴﺭ ﻗﺎﺒل ﻟﻼﻨﺘﻘﺎل‬
‫‪Unavoidable cost‬‬ ‫ﻜﻠﻔﺔ ﺜﺎﺒﺘﺔ‪ ،‬ﻻ ﻤﻔﺭ ﻤﻨﻪ‬
‫‪Uncertain‬‬ ‫ﻏﻴﺭ ﻤﺅﻜﺩ ﺍﻟﺤﺩﻭﺙ‪ ،‬ﻤﺸﻜﻭﻙ ﻓﻴﻪ‬
‫‪Unclaimed cheque‬‬ ‫ﺸﻴﻙ ﻏﻴﺭ ﻤﻁﺎﻟﺏ ﺒﻪ‬
‫‪Unclaimed dividends‬‬ ‫ﺃﺭﺒﺎﺡ ﻏﻴﺭ ﻤﻁﺎﻟﺏ ﺒﻬﺎ‬
‫‪Uncollected‬‬ ‫ﻏﻴﺭ ﻤﺤﺼل )ﻏﻴﺭ ﻤﻘﺒﻭﺽ(‬
‫‪Uncompleted contracts‬‬ ‫ﻤﻘﺎﻭﻻﺕ ﻏﻴﺭ ﻤﻨﺘﻬﻴﺔ‬
‫‪Unconfirmed‬‬ ‫ﻏﻴﺭ ﻤﺅﻜﺩ‬
‫‪Unconfirmed credit‬‬ ‫ﺍﻋﺘﻤﺎﺩ ﻏﻴﺭ ﻤﻌﺯﺯ‪) ،‬ﻤﺜﺒﺕ(‬
‫‪Unconvertible‬‬ ‫ﻏﻴﺭ ﻗﺎﺒل ﻟﻠﺘﺤﻭﻴل‬
‫‪Uncrossed‬‬ ‫ـﺭ‬
‫ﻏﻴﺭ ﻤﺴﻁ ّ‬
‫‪Undepressed‬‬ ‫ﻤﺩﻋﻭﻡ )ﺒﻭﺭﺼﺔ(‬
‫‪Under-collection funds‬‬ ‫ﺃﻤﻭﺍل ﺒﺭﺴﻡ ﺍﻟﺘﺤﺼﻴل‬
‫‪Undercut‬‬ ‫ﻴﺒﻴﻊ ﺒﺴﻌﺭ ﺃﻗل ﻤﻥ‬
‫‪Undergo‬‬ ‫ﻴﻜﺎﺒﺩ‪ ،‬ﻴﻌﺎﻨﻲ‬
‫‪Underline‬‬ ‫ﻴﺅﺸﺭ ﻋﻠﻰ‬
‫‪Underlying‬‬ ‫ﺃﺴﺎﺴﻲ‬
‫‪Undersign‬‬ ‫ﺘﻭﻗﻴﻊ ﻓﻲ ﺃﺴﻔل ﺍﻟﻭﺜﻴﻘﺔ‬
‫‪Understanding‬‬ ‫ﺘﻔﺎﻫﻡ‬
‫‪Undersubscribed‬‬ ‫ﻏﻴﺭ ﻤﻐﻁﻰ )ﻤﺜل ﺍﻟﻘﺭﺽ ﻏﻴﺭ ﻤﻐﻁﻰ(‬
‫‪Undertake‬‬ ‫ﻴﺘﻌﻬﺩ‪ ،‬ﻴﺄﺨﺫ ﻋﻠﻰ ﻋﺎﺘﻘﻪ‬
‫‪Undertaking‬‬ ‫ﺍﻟﺘﺯﺍﻡ‬
‫‪Undervaluation‬‬ ‫ﺘﻘﻴﻴﻡ ﺩﻭﻥ ﺍﻟﻘﻴﻤﺔ ﺍﻟﺤﻘﻴﻘﻴﺔ‬
‫‪Underwrite‬‬ ‫ﻴﺅﻤﻥ ﻋﻠﻰ‪ ،‬ﻴﻜﺘﺘﺏ‬
‫‪Underwriter‬‬ ‫ﻤﻜﺘﺘﺒﻭ ﺍﻟﺘﺄﻤﻴﻥ‬
‫‪Undue‬‬ ‫ﻏﻴﺭ ﻤﺴﺘﺤﻕ‬
‫‪Unearned increment‬‬ ‫ﺯﻴﺎﺩﺓ ﻋﺭﻀﻴﺔ ﻓﻲ ﻗﻴﻤﺔ ﺍﻟﻤﻤﺘﻠﻜﺎﺕ‬
‫‪Unearned revenue‬‬ ‫ﺍﻴﺭﺍﺩﺍﺕ ﻤﺅﺠﻠﺔ‬
‫‪Unemployment‬‬ ‫ﺒﻁﺎﻟﺔ‬
‫‪Unencumbered‬‬ ‫ﻤﺤﺭﺭ )ﻤﺜﻼ ﺨﺎل ﻤﻥ ﺍﻟﻤﻭﺍﻨﻊ( )ﻤﻥ ﺍﻟﺭﻫﻥ(‬
‫‪Unequal‬‬ ‫ﻏﻴﺭ ﻤﺘﺴﺎﻭ‬
‫‪Unequitable‬‬ ‫ﻏﻴﺭ ﻋﺎﺩل‬
‫‪Uneven‬‬ ‫ﻤﻔﺭﺩ‬
‫‪Unexpired‬‬ ‫ﻨﺎﻓﺫ ﺍﻟﻤﻔﻌﻭل‬
‫‪Unfair‬‬ ‫ﻤﺨﺎﺩﻉ‪ ،‬ﺨﺎﺌﻥ‪ ،‬ﻅﺎﻟﻡ‬
‫‪Unfair competition‬‬ ‫ﻤﻨﺎﻓﺴﺔ ﻏﻴﺭ ﺸﺭﻴﻔﺔ‬
‫‪Uniform‬‬ ‫ﻤﻭﺤﺩ )ﻤﺜﻼ ﻓﻲ ﺯﻱ ﻤﻭﺤﺩ(‬
‫‪Uniform accounting‬‬ ‫ﻨﻅﺎﻡ ﻤﺤﺎﺴﺒﻲ ﻤﻭﺩ‬
‫‪system‬‬
‫‪Uniform costs‬‬ ‫ﻜﻠﻔﺔ ﻤﻭﺤﺩﺓ‪ ،‬ﺤﺴﺎﺏ ﺍﻟﺘﻜﺎﻟﻴﻑ ﺍﻟﻤﻨﺴﻕ‬
‫‪Union‬‬ ‫ﺍﺘﺤﺎﺩ‪ ،‬ﻨﻘﺎﺒﺔ )ﻋﻤﺎل(‬
‫& ‪Union of accountants‬‬ ‫ﻨﻘﺎﺒﺔ ﺍﻟﻤﺤﺎﺴﺒﻴﻥ ﻭﺍﻟﻤﺩﻗﻘﻴﻥ‪ -‬ﺍﻟﻌﺭﺍﻕ‬
‫‪auditors-Iraq‬‬
‫‪Unissued‬‬ ‫ﻏﻴﺭ ﻤﺼﺩﺭ‬
‫‪Unite‬‬ ‫ﻴﻭﺤﺩ‪ ،‬ﻴﺭﺒﻁ‪ ،‬ﻴﺘﺤﺩ‬
‫‪Unit cost‬‬ ‫ﻜﻠﻔﺔ ﺍﻟﻭﺤﺩﺓ‬
‫‪Unlimited liability‬‬ ‫ﻤﺴﺅﻭﻟﻴﺔ ﻏﻴﺭ ﻤﺤﺩﺩﺓ‬
‫‪Unloading‬‬ ‫ﺘﻔﺭﻴﻎ ﺒﻀﺎﻋﺔ‪ ،‬ﺘﻨﺯﻴل‬
‫‪Unmarked‬‬ ‫ﻏﻴﺭ ﻤﺨﺘﻭﻡ‬
‫‪Unpaid‬‬ ‫ﻏﻴﺭ ﻤﺩﻓﻭﻉ‬
‫‪Unpaid dividend‬‬ ‫ﺍﺭﺒﺎﺡ ﺃﺴﻬﻡ‬
‫‪Unproductive‬‬ ‫ﻏﻴﺭ ﻤﻨﺘﺞ‬
‫‪Unproductive capital‬‬ ‫ﺭﺃﺴﻤﺎل ﻏﻴﺭ ﻤﻨﺘﺞ‬
‫‪Unprofitable‬‬ ‫ﻏﻴﺭ ﻤﺭﺒﺢ‬
‫‪Unrecorded liability‬‬ ‫ﻤﻁﻠﻭﺒﺎﺕ ﻏﻴﺭ ﻤﺴﺠﻠﺔ‬
‫‪Unredeemable‬‬ ‫ﻏﻴﺭ ﻗﺎﺒل ﻟﻠﺘﺴﺩﻴﺩ‬
‫‪Unregistered‬‬ ‫ﻏﻴﺭ ﻤﺴﺠل‬
‫‪Unsecured‬‬ ‫ﻏﻴﺭ ﻤﻀﻤﻭﻥ )ﺩﻴﻥ ﻋﺎﺩﻱ(‬
‫‪Unsecured account‬‬ ‫ﺤﺴﺎﺏ ﻏﻴﺭ ﻤﻀﻤﻭﻥ‬
‫‪Unsound‬‬ ‫ﻤﻌﺘل ﺍﻟﺼﺤﺔ‪ ،‬ﻓﺎﺴﺩ‪ ،‬ﻋﺎﻁل‬
‫‪Unsound mind‬‬ ‫ﻤﻌﺘل ﻋﻘﻠﻴﺎ‬
‫‪Up‬‬
‫‪Upset price‬‬ ‫ﺍﻟﺴﻌﺭ ﺍﻷﺩﻨﻰ )ﺍﻟﻤﺯﺍﺩ ﺍﻟﻌﻠﻨﻲ(‬
‫‪Up to date‬‬ ‫ﻤﻨﻅﻡ ﻟﻐﺎﻴﺔ ﺘﺎﺭﻴﺨﻪ‬
‫‪Ur‬‬
‫‪Urgent‬‬ ‫ﻤﺴﺘﻌﺠل‬
‫‪Us‬‬
‫‪Useful‬‬ ‫ﻨﺎﻓﻊ‪ ،‬ﻤﻔﻴﺩ‬
‫‪Useful life‬‬ ‫ﺍﻟﻌﻤﺭ ﺍﻟﺫﻱ ﺘﺴﺘﺨﺩﻡ ﻓﻴﻪ ﺍﻵﻟﺔ‪ ،‬ﺍﻟﻌﻤﺭ ﺍﻻﻨﺘﺎﺠﻲ ﻟﻶﻟﺔ‬
‫‪Usance‬‬ ‫ﻋﺭﻑ )ﻤﺜﻼ ﻓﻲ ﺍﻟﻜﻤﺒﻴﺎﻻﺕ‪ ،‬ﺘﻜﻭﻥ ﺍﻟﻤﺩﺓ ﺍﻟﻌﺭﻓﻴﺔ‬
‫ﺜﻼﺜﻴﻥ ﻴﻭﻤﺎ(‬
‫‪Use‬‬ ‫ﺍﺴﺘﻌﻤﺎل‬
‫‪User‬‬ ‫ﺍﻟﻤﺴﺘﻌﻤل‬
‫‪Usury‬‬ ‫ﺭﺒﺎ ﻓﺎﺤﺵ‪ ،‬ﻓﺎﺌﺩﺓ‬
‫‪Ut‬‬
‫‪Utility‬‬ ‫ﻤﻨﻔﻌﺔ‪ ،‬ﻓﺎﺌﺩﺓ‬
 ‫‪V‬‬
‫‪Va‬‬
‫‪Vacancy‬‬ ‫ﻋﻁﻠﺔ‪ ،‬ﺸﻐﻭﺭ )ﻋﻤل‪ ،‬ﻭﻅﻴﻔﺔ(‬
‫‪Valid‬‬ ‫ﺸﺭﻋﻲ‪ ،‬ﻗﺎﻨﻭﻨﻲ‬
‫‪Validate‬‬ ‫ﻴﺼﺎﺩﻕ ﺭﺴﻤﻴﹰﺎ‬
‫‪Validation‬‬ ‫ﺇﺜﺒﺎﺕ‪ ،‬ﺘﺼﺩﻴﻕ‬
‫‪Validity‬‬ ‫ﺼﺤﺔ‪ ،‬ﺸﺭﻋﻴﺔ )ﻗﺎﻨﻭﻨﻴﺔ(‬
‫‪Validity of the credit‬‬ ‫ﻤﺩﺓ ﺴﺭﻴﺎﻥ ﺍﻻﻋﺘﻤﺎﺩ‬
‫‪Valorization‬‬ ‫ﺘﻘﻴﻴﻡ‪ ،‬ﺘﻘﺩﻴﺭ‪ ،‬ﺘﺜﺒﻴﺕ ﺍﻻﺴﻌﺎﺭ‬
‫‪Valorize‬‬ ‫ﻴﻘﻴﻡ‪ ،‬ﻴﺜﺒﺕ ﺍﻻﺴﻌﺎﺭ‬
‫‪Valuable‬‬ ‫ﺜﻤﻴﻥ‪ ،‬ﺫﻭ ﻗﻴﻤﺔ ﻤﺎﻟﻴﺔ‬
‫‪Valuation‬‬ ‫ﻗﻴﻤﺔ ﻤﻘﺩﺭﺓ‪ ،‬ﺘﻘﺩﻴﺭ‬
‫‪Value‬‬ ‫ﻗﻴﻤﺔ‪ ،‬ﻗﺩﺭ‬
‫‪• Appraised value‬‬ ‫ﺍﻟﻘﻴﻤﺔ ﺍﻟﻤﻘﺭﺓ‬
‫‪• Book value‬‬ ‫ﺍﻟﻘﻴﻤﺔ ﺍﻟﺩﻓﺘﺭﻴﺔ‬
‫‪• Damaged value‬‬ ‫ﺍﻟﻘﻴﻤﺔ ﺤﻴﻥ ﻀﺭﺭ ﺍﻟﻤﻭﺠﻭﺩﺍﺕ‬
‫‪• Exchange value‬‬ ‫ﻗﻴﻤﺔ ﺍﻟﺼﺭﻑ‬
‫‪• Face value‬‬ ‫ﺍﻟﻘﻴﻤﺔ ﺍﻻﺴﻤﻴﺔ‬
‫‪• Fall in value‬‬ ‫ﺍﻨﺨﻔﺎﺽ ﻓﻲ ﺍﻟﻘﻴﻤﺔ‬
‫‪• Invoice value‬‬ ‫ﻗﻴﻤﺔ ﺍﻟﻔﺎﺘﻭﺭﺓ‬
‫‪• Nominal value‬‬ ‫ﺍﻟﻘﻴﻤﺔ ﺍﻻﺴﻤﻴﺔ‬
‫‪• Par value‬‬ ‫ﻗﻴﻤﺔ ﺍﻟﺘﻌﺎﺩل‬
‫‪Value added‬‬ ‫ﺍﻟﻘﻴﻤﺔ ﺍﻟﻤﻀﺎﻓﺔ‬
‫‪Value in exchange‬‬ ‫ﻗﻴﻤﺔ ﺍﻟﻤﺒﺎﺩﻟﺔ‬
‫‪Value variance‬‬ ‫ﻓﺭﻕ ﺍﻟﻘﻴﻤﺔ‬
‫‪Variable‬‬ ‫ﻤﺘﺤﻭل‪ ،‬ﻤﺘﻐﻴﺭ‬
‫‪Variable budget‬‬ ‫ﻤﻴﺯﺍﻨﻴﺔ ﻤﺭﻨﺔ‬
‫‪Variable cost‬‬ ‫ﺍﻟﻜﻠﻔﺔ ﺍﻟﻤﺘﻐﻴﺭﺓ‬
‫‪Variable expenses‬‬ ‫ﻤﺼﺭﻭﻓﺎﺕ ﻤﺘﻐﻴﺭﺓ‬
‫‪Variable overhead‬‬ ‫ﻤﺼﺎﺭﻴﻑ ﺭﺃﺴﻴﺔ ﻤﺘﻐﻴﺭﺓ‬
‫‪Variance‬‬ ‫ﺍﻨﺤﺭﺍﻑ‪ ،‬ﺍﺨﺘﻼﻑ‬
‫‪Variation‬‬ ‫ﺘﻐﻴﻴﺭ‪ ،‬ﺍﺨﺘﻼﻑ‬
‫‪Variety‬‬ ‫ﺘﻨﻭﻉ‪ ،‬ﺘﺸﻜﻴﻠﺔ‬
‫‪Vault‬‬ ‫ﺍﻟﺤﺠﺭﺓ ﺍﻟﻤﺤﺼﻨﺔ‪ ،‬ﺼﻨﺩﻭﻕ ﻓﻭﻻﺫﻱ‬
 ‫‪Ve‬‬
‫‪Vendee‬‬ ‫ﻤﺸﺘﺭﻱ‪ ،‬ﺍﻟﻤﺒﻴﻊ ﻟﻪ‬
‫‪Vendor‬‬ ‫ﺍﻟﺒﺎﺌﻊ‬
‫‪Venture‬‬ ‫ﻤﻐﺎﻤﺭﺓ‪ ،‬ﻤﺠﺎﺯﻓﺔ‬
‫‪Verification‬‬ ‫ﺘﺤﻘﻕ‪ ،‬ﺇﺜﺒﺎﺕ‬
‫‪Verify‬‬ ‫ﻴﺤﻘﻕ‪ ،‬ﻴﺘﺜﺒﺕ ﻤﻥ‬
‫‪Verify an account‬‬ ‫ﻴﺘﺤﻘﻕ ﻤﻥ ﺤﺴﺎﺏ‬
‫‪Vessel‬‬ ‫ﺒﺎﺨﺭﺓ‬
‫‪Vested‬‬ ‫ﻴﻌﻬﺩ ﺒﻪ‪ ،‬ﻤﻜﺘﺴﺏ‬
‫‪Veto‬‬ ‫ﻴﻤﻨﻊ‪ ،‬ﻴﺼﻭﺕ ﻹﺒﻁﺎل ﻗﺭﺍﺭ‬
‫‪Vi‬‬
‫‪Via‬‬ ‫ﺒﻭﺍﺴﻁﺔ‪ ،‬ﻋﻥ ﻁﺭﻴﻕ ﻜﺫﺍ‬
‫‪Viability‬‬ ‫ﺍﻟﻘﺎﺒﻠﻴﺔ ﻋﻠﻰ ﺍﻟﺒﻘﺎﺀ‬
‫‪Vice manager‬‬ ‫ﻨﺎﺌﺏ ﻤﺩﻴﺭ‬
‫‪Vice president‬‬ ‫ﻨﺎﺌﺏ ﺭﺌﻴﺱ‬
‫‪Vis-à-vis‬‬ ‫ﺒﺎﻟﻤﻘﺎﺭﻨﺔ ﻤﻊ‪ ،‬ﻭﺠﻬﺎ ﻟﻭﺠﻪ‬
‫‪Vo‬‬
‫‪Void‬‬ ‫ﺒﺎﻁل‪ ،‬ﻻﻍ‬
‫‪Voidable‬‬ ‫ﻗﺎﺒل ﻟﻺﻟﻐﺎﺀ‬
‫‪Voidance‬‬ ‫ﺍﻟﻐﺎﺀ‪ ،‬ﺇﺒﻁﺎل‬
‫‪Volume‬‬ ‫ﺤﺠﻡ‪ ،‬ﻜﻤﻴﺔ‬
‫‪Voluntary liquidation‬‬ ‫ﺘﺼﻔﻴﺔ ﺍﺨﺘﻴﺎﺭﻴﺔ‬
‫‪Vostro account‬‬ ‫ﺤﺴﺎﺏ ﺍﻟﻤﺼﺭﻑ ﺍﻟﻤﺭﺍﺴل ﻤﻊ ﺍﻟﻤﺼﺭﻑ ﺍﻟﺜﺎﻨﻲ‬
‫‪Vote‬‬ ‫ﻴﺼﻭﺕ‬
‫‪Vouch‬‬ ‫ﻴﺘﺤﻘﻕ ﻤﻥ‪ ،‬ﺍﻟﺘﺄﻜﺩ ﻤﻥ ﺼﺤﺔ ﻤﺴﺘﻨﺩ‬
‫‪Voucher‬‬ ‫ﺇﻴﺼﺎل‪ ،‬ﻗﺴﻴﻤﺔ‪ ،‬ﻗﻴﺩ ﻴﻭﻤﻴﺔ‬
‫‪Vouching‬‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﻤﺴﺘﻨﺩﻴﺔ‬
‫‪Voyage‬‬ ‫ﺴﻔﺭﺓ ﺒﺤﺭﻴﺔ‬
 ‫‪W‬‬
‫‪Wa‬‬
‫‪Wage‬‬ ‫ﺃﺠﺭ‪ ،‬ﺃﺠﺭﺓ‪ ،‬ﻴﺴﺘﺄﺠﺭ‬
‫‪Wages‬‬ ‫ﺍﺠﻭﺭ‬
‫‪Wages sheet‬‬ ‫ﻜﺸﻑ ﺍﻻﺠﻭﺭ‬
‫‪Waive‬‬ ‫ﻴﺘﻨﺎﺯل‪ ،‬ﻴﻬﺠﺭ‪ ،‬ﻴﺘﺠﻨﺏ‬
‫‪Ward‬‬ ‫ﻗﺎﺼﺭ‪ ،‬ﺤﻤﺎﻴﺔ‪ ،‬ﻋﻨﺎﻴﺔ‬
‫‪Warehouse‬‬ ‫ﻤﺨﺯﻥ‪ ،‬ﻤﺴﺘﻭﺩﻉ‬
‫‪Warehouse charges‬‬ ‫ﻨﻔﻘﺎﺕ ﺘﺨﺯﻴﻥ‬
‫‪Warehouse receipt‬‬ ‫ﺍﻴﺼﺎل ﺘﺨﺯﻴﻥ‬
‫‪Warehouse entry‬‬ ‫ﻗﻴﺩ ﺘﺨﺯﻴﻥ‬
‫‪Warrant‬‬ ‫ﻜﻔﺎﻟﺔ‪ ،‬ﻴﻀﻤﻥ‪ ،‬ﺇﺠﺎﺯﺓ‬
‫‪Warranted‬‬ ‫ﻤﻀﻤﻭﻥ‪ ،‬ﻤﺭﺨﺹ ﺒﻪ‬
‫‪Warrantor‬‬ ‫ﻜﻔﻴل‪ ،‬ﻀﺎﻤﻥ‬
‫‪Warrant payable‬‬ ‫ﺴﻨﺩﺍﺕ ﺩﻓﻊ‬
‫‪Warranty‬‬ ‫ﻜﻔﺎﻟﺔ‪ ،‬ﻀﻤﺎﻨﺔ‬
‫‪Wastage‬‬ ‫ﻀﻴﺎﻉ‪ ،‬ﺘﻠﻑ‪ ،‬ﺨﺴﺎﺭﺓ‬
‫‪Waste‬‬ ‫ﻀﻴﺎﻉ‪ ،‬ﺨﺴﺎﺭﺓ‬
‫‪Wasting assets‬‬ ‫ﻤﻭﺠﻭﺩﺍﺕ ﻟﻬﺎ ﻋﻤﺭ ﻤﺘﻨﺎﻗﺹ‬
‫‪Watered capital‬‬ ‫ﺭﺃﺴﻤﺎل ﻀﻌﻴﻑ ﺍﻟﻘﻴﻤﺔ‬
‫‪We‬‬
‫‪Wealth‬‬ ‫ﺜﺭﻭﺓ‪ ،‬ﻤﺼﺩﺭ‬
‫‪Wear and tear‬‬ ‫ﺍﻫﺘﺭﺍﺀ )ﻨﺎﺠﻡ ﻋﻥ ﺍﻻﺴﺘﻌﻤﺎل(‬
‫‪Welfare‬‬ ‫ﺭﻓﺎﻫﻴﺔ‬
‫‪Wh‬‬
‫‪Wholesaler‬‬ ‫ﺒﺎﺌﻊ ﺒﺎﻟﺠﻤﻠﺔ‬
‫‪Wi‬‬
‫‪Will‬‬ ‫ﻭﺼﻴﺔ‬
‫‪Win‬‬ ‫ﻴﺭﺒﺢ‬
‫‪Winding up‬‬ ‫ﺘﺼﻔﻴﺔ )ﺍﻟﺸﺭﻜﺔ(‬
‫‪Window dressing‬‬ ‫ﺘﺯﻴﻴﻑ ﺍﻟﻭﻀﻊ )ﺘﺤﺭﻴﻑ ﺍﻟﺤﻘﺎﺌﻕ ﺍﻟﻤﺎﻟﻴﺔ(‪ ،‬ﺘﺭﺘﻴﺏ‬
‫ﻭﺍﺠﻬﺔ‬
‫‪Wipe off‬‬ ‫ﻴﻤﺴﺢ‪ ،‬ﻴﺤﺫﻑ‪ ،‬ﻴﺼﻔﻲ‬
‫‪Wiping off‬‬ ‫ﺘﺼﻔﻴﺔ ﺩﻴﻥ‬
‫‪Withdraw‬‬ ‫ﻴﺴﺤﺏ‪ ،‬ﻴﻨﺴﺤﺏ‬
‫‪Withdrawal‬‬ ‫ﺴﺤﺏ‬
‫‪Withholding‬‬ ‫ﺤﻕ ﻭﻀﻊ ﺍﻟﻴﺩ ﻋﻠﻰ ﺍﻟﺩﺨل‪ ،‬ﻴﺤﺘﻔﻅ ﻟﻨﻔﺴﻪ‬
‫‪Without protest‬‬ ‫ﺒﺩﻭﻥ ﺍﺤﺘﺠﺎﺝ‬
‫‪Witness‬‬ ‫ﺸﺎﻫﺩ‬
‫‪Wo‬‬
‫‪Work in progress‬‬ ‫ﺃﻋﻤﺎل ﺘﺤﺕ ﺍﻻﻨﺠﺎﺯ‬
‫‪Work orders‬‬ ‫ﺃﻭﺍﻤﺭ ﺍﻟﺘﺸﻐﻴل‬
‫‪Work programme‬‬ ‫ﺒﺭﻨﺎﻤﺞ ﻋﻤل‬
‫‪Work unit‬‬ ‫ﻭﺤﺩﺓ ﻋﻤل‬
‫‪Working capital‬‬ ‫ﺭﺃﺴﻤﺎل ﻋﺎﻤل‬
‫‪Working fund‬‬ ‫ﺍﺩﺨﺎﺭ ﻟﻠﺘﺸﻐﻴل‬
‫‪Working hours method‬‬ ‫ﻁﺭﻴﻘﺔ ﺍﻻﺴﺘﻬﻼﻙ ﻋﻠﻰ ﺃﺴﺎﺱ ﺴﺎﻋﺎﺕ ﺍﻟﺘﺸﻐﻴل‬
‫‪depreciation‬‬
‫‪Working papers‬‬ ‫ﺃﻭﺭﺍﻕ ﻋﻤل‬
‫‪Working power‬‬ ‫ﺍﻟﻘﻭﺓ ﺍﻟﻌﺎﻤﻠﺔ‬
‫‪Workshop‬‬ ‫ﻭﺭﺸﺔ‬
‫‪Worth‬‬ ‫ﻗﻴﻤﺔ‪ ،‬ﻴﺴﺎﻭﻱ ﻜﺫﺍ‬
‫‪Worthless‬‬ ‫ﺩﻭﻥ ﺍﻟﻘﻴﻤﺔ‬
‫‪Wr‬‬
‫‪Write off‬‬ ‫ﺸﻁﺏ‪ ،‬ﺘﺨﻔﻴﺽ ﻗﻴﻤﺔ ﺍﻷﺼل‬
‫‪Write up‬‬ ‫ﻴﺯﻭﺭ‪ ،‬ﻴﺒﻴﻥ ﺴﻌﺭ ﺃﻋﻠﻰ‬
 ‫‪X‬‬
‫‪Xm‬‬
‫‪Xmas‬‬ ‫ﻋﻴﺩ ﻤﻴﻼﺩ ﺍﻟﻤﺴﻴﺢ‬
‫‪X-r‬‬
‫‪X-ray‬‬ ‫ﺍﻷﺸﻌﺔ ﺍﻟﺴﻴﻨﻴﺔ‬
 ‫‪Y‬‬
‫‪Ya‬‬
‫‪Yard‬‬ ‫ﺴﺎﺤﺔ‪ ،‬ﻤﺨﺯﻥ ﻓﻲ ﺍﻟﻌﺭﺍﺀ‪ ،‬ﻭﺤﺩﺓ ﻟﻘﻴﺎﺱ ﺍﻟﻁﻭل‬
‫‪• Ship yard‬‬ ‫ﺤﻭﺽ ﻟﺒﻨﺎﺀ ﺍﻟﺴﻔﻥ‬
‫‪Yardstick‬‬ ‫ﻋﻴﺎﺭ ﺍﻟﺫﻫﺏ‬
‫‪Ye‬‬
‫‪Year‬‬ ‫ﺴﻨﺔ‪ ،‬ﻋﺎﻡ‬
‫‪Year of assessment‬‬ ‫ﺴﻨﺔ ﺘﺨﻤﻴﻨﻴﺔ‬
‫‪Year book‬‬ ‫ﺍﻟﺩﻟﻴل ﺍﻟﺴﻨﻭﻱ‬
‫‪Year end‬‬ ‫ﻨﻬﺎﻴﺔ ﺍﻟﺴﻨﺔ‬
‫‪Year end adjustment‬‬ ‫ﺘﻌﺩﻴل ﻨﻬﺎﻴﺔ ﺍﻟﺴﻨﺔ‬
‫‪Year end inventory‬‬ ‫ﺒﻀﺎﻋﺔ ﺁﺨﺭ ﺍﻟﺴﻨﺔ‬
‫‪Yearly income‬‬ ‫ﺩﺨل ﺴﻨﻭﻱ‬
‫‪Yearly premium‬‬ ‫ﻗﺴﻁ ﺴﻨﻭﻱ‬
‫‪Yi‬‬
‫‪Yield‬‬ ‫ﺍﻟﻤﺭﺩﻭﺩ ﺍﻟﻔﻌﻠﻲ ﻟﻸﻤﻭﺍل ﺍﻟﻤﺴﺘﺜﻤﺭﺓ‬
‫‪• Average yield‬‬ ‫ﺍﻟﻤﺭﺩﻭﺩ ﺍﻟﻤﺘﻭﺴﻁ‬
‫‪Yield of shares‬‬ ‫ﻤﺭﺩﻭﺩ ﺍﻷﺴﻬﻡ‬
 ‫‪Z‬‬
‫‪Ze‬‬
‫‪Zero‬‬ ‫ﺼﻔﺭ‬
‫‪Zero date‬‬ ‫ﻓﺘﺭﺓ ﻤﺎ‪ ،‬ﻓﺘﺭﺓ ﻤﻌﻴﻨﺔ‬
‫‪Zi‬‬
‫‪Zinc‬‬ ‫ﺨﺎﺭﺼﻴﻥ )ﻋﻨﺼﺭ ﻓﻠﺯﻱ(‬
‫‪Zinc lined case‬‬ ‫ﺼﻨﺩﻭﻕ ﻤﺼﻔﺢ ﺒﺎﻟﺨﺎﺭﺼﻴﻥ‬
‫‪Zo‬‬
‫‪Zone‬‬ ‫ﻤﻨﻁﻘﺔ‬
‫‪• Free zone‬‬ ‫ﻤﻨﻁﻘﺔ ﺤﺭﺓ‬
‫)‪Zone system (of pricing‬‬ ‫ﻨﻅﺎﻡ ﺘﺴﻌﻴﺭ ﻟﻜل ﻤﻨﻁﻘﺔ‬
‫‪Zoom‬‬ ‫ﻴﺼﻌﺩ ﺍﻟﺴﻌﺭ‪ ،‬ﺍﺭﺘﻔﺎﻉ ﻤﻔﺎﺠﺊ‬
Accountancy Abbreviations
 A
A.A.I.A. (Associate of Association of ،‫ﻋﻀﻭ ﺠﻤﻌﻴﺔ ﺍﻟﻤﺤﺎﺴﺒﺔ ﺍﻟﺩﻭﻟﻴﺔ‬
International Accountants, ‫ﺍﻨﺠﻠﺘﺭﺍ‬
England)
Acpt. Acceptance ‫ ﺴﻨﺩ‬،‫ﻗﺒﻭل‬
A/cs pay. Accounts payable ‫ﺍﻟﺤﺴﺎﺒﺎﺕ ﺍﻟﻤﺴﺘﺤﻘﺔ‬
A/cs rec. Account receivable ‫ﺍﻟﺤﺴﺎﺒﺎﺕ ﺍﻟﻘﺎﺒﻠﺔ ﺍﻟﺘﺤﺼﻴل‬
A/D. After date ‫ﺒﻌﺩ ﺍﻟﺘﺎﺭﻴﺦ‬
Add. Addressed (‫ﻤﻌﻨﻭﻥ )ﻤﻭﺠﻪ ﺇﻟﻰ‬
ad. val According to value ‫ﺒﺤﺴﺏ ﺍﻟﻘﻴﻤﺔ‬
Agt. Agent or against ‫ ﻤﻘﺎﺒل‬،‫ﻭﻜﻴل ﺍﻭ ﻋﻜﺱ‬
amt. Amount ‫ ﻜﻤﻴﺔ‬،‫ﻤﺒﻠﻎ‬
A.N. Arrival notice ‫ﺍﺸﻌﺎﺭ ﺒﺎﻟﻭﺼﻭل‬
A/o Account of ‫ﻟﺤﺴﺎﺏ ﻓﻼﻥ‬
A/or And or ‫ ﺃﻭ‬،‫ﻭ‬
A.P. Account payable ‫ﺤﺴﺎﺒﺎﺕ ﻤﺴﺘﺤﻘﺔ‬
A.P. Additional premium ‫ﻗﺴﻁ ﺍﻟﺘﺄﻤﻴﻥ ﺍﻻﻀﺎﻓﻲ‬
Appro. Approval .‫ ﺍﻟﺦ‬..‫ ﻭﺜﻴﻘﺔ‬،‫ﺘﺼﺩﻴﻕ ﻋﻠﻰ‬
A/R Accounts receivable ‫ﺤﺴﺎﺒﺎﺕ ﻤﺴﺘﺤﻘﺔ ﺍﻟﻘﺒﺽ‬
a/r All risks (‫ﻜل ﺍﻻﺨﻁﺎﺭ )ﺘﺄﻤﻴﻥ‬
A.s., a/s Accounts sales ‫ﺤﺴﺎﺏ ﺍﻟﻤﺒﻴﻌﺎﺕ‬
a/s After sight ‫ﺒﻌﺩ ﺍﻻﻁﻼﻉ‬
Assn. Association ‫ ﺸﺭﻜﺔ‬،‫ ﺠﻤﻌﻴﺔ‬،‫ﺍﺘﺤﺎﺩ‬
Ar. Av. Average ‫ ﻤﺘﻭﺴﻁ‬،‫ﻤﻌﺩل‬
A/v Ad valorm (according to ‫ﺒﺤﺴﺏ ﺍﻟﻘﻴﻤﺔ‬
value)

B
b.p Bills payable ‫ﺴﻨﺩﺍﺕ ﻤﺴﺘﺤﻘﺔ ﺍﻟﺩﻓﻊ‬
B.N. Bank note ‫ﻭﺭﻗﺔ ﻨﻘﺩﻴﺔ‬
B.C. Bills for collection ‫ﺴﻨﺩﺍﺕ ﻟﻠﺘﺤﺼﻴل ﺍﻭ ﻟﻠﺠﺒﺎﻴﺔ‬
B/D Bills, discounted ‫ﺴﻨﺩﺍﺕ ﻤﺨﺼﻭﻤﺔ‬
Bid Brought down (‫ﻤﻨﺨﻔﺽ )ﺍﻟﺴﻌﺭ ﺍﻟﺦ‬
B/E, b.e. Bill of exchange ‫ ﺴﻔﺘﺠﺔ‬،‫ﻜﻤﺒﻴﺎﻟﺔ‬
BK Bank ‫ ﺒﻨﻙ‬،‫ﻤﺼﺭﻑ‬
BK Book ‫ ﺴﺠل‬،‫ﺩﻓﺘﺭ‬
B/L Bill of lading ‫ ﻤﺫﻜﺭﺓ ﺸﺤﻥ‬،‫ﻭﺜﻴﻘﺔ ﺸﺤﻥ‬
blce Balance ‫ﺭﺼﻴﺩ‬
Bs/L Bills of lading ‫ﻭﺜﺎﺌﻕ ﺸﺤﻥ‬
B.O. Branch office ‫ﻤﻜﺘﺏ ﻓﺭﻋﻲ‬
B.O. Buyer’s option ‫ﺤﻕ ﺨﻴﺎﺭ ﺍﻟﻤﺸﺘﺭﻱ‬
b.o, b/o Brought over ‫ﻤﻨﻘﻭل‬
B. of E. Bank of England ‫ﻤﺼﺭﻑ ﺍﻨﻜﻠﺘﺭﺍ‬
B.O.T. Board of trade ‫ﻏﺭﻓﺔ ﺍﻟﺘﺠﺎﺭﺓ ﺍﻭ ﻭﺯﺍﺭﺓ ﺍﻟﺘﺠﺎﺭﺓ‬
‫ﻭﺍﻟﺼﻨﺎﻋﺔ ﺍﻟﺒﺭﻴﻁﺎﻨﻴﺔ‬
b.p. or By procuration or per pro ‫ ﺒﻤﻭﺠﺏ‬،‫ ﺒﺎﻟﺘﻔﻭﻴﺽ‬،‫ﺒﺎﻟﻭﻜﺎﻟﺔ‬
P.P ‫ﻭﻜﺎﻟﺔ‬
B/R, b.r. Bills receivable ‫ﺴﻨﺩﺍﺕ ﻟﻠﻘﺒﺽ‬
b. rend Bill rendered ‫ﺴﻨﺩ ﻤﺭﺘﺠﻊ‬
b/f Brought forward ‫ﻤﻨﻘﻭل ﻤﻥ ﺼﻔﺤﺔ ﺇﻟﻰ ﺃﺨﺭﻯ‬
B/S Balance sheet ‫ﻤﻴﺯﺍﻨﻴﺔ‬
B/st Bill of sight ‫ﺴﻨﺩ ﻏﺏ ﺍﻟﻁﻠﺏ‬
B/s Bales ‫ ﺒﺎﻻﺕ‬،‫ ﺤﺯﻡ‬،‫ﺭﺯﻡ‬
Bs/L Bills of lading ‫ﻭﺜﺎﺌﻕ ﺸﺤﻥ‬
Bus. Business ‫ﺘﺠﺎﺭﺓ‬
b.v. Book value ‫ﺍﻟﻘﻴﻤﺔ ﻓﻲ ﺍﻟﺤﺴﺎﺏ‬
Bx. Box ‫ ﻋﻠﺒﺔ‬،‫ﺼﻨﺩﻭﻕ‬

C
C About ‫ﺘﻘﺭﻴﺒﺎ‬
C Hundred ‫ﻤﺎﺌﺔ‬
C Currency ‫ ﺘﺩﺍﻭل‬،‫ ﻨﻘﺩ‬،‫ﻋﻤﻠﺔ‬
C/A Chartered Accountant ‫ﻤﺤﺎﺴﺏ ﻗﺎﻨﻭﻨﻲ‬
C/A Certified Accountantt (‫ﻤﺤﺎﺴﺏ ﻗﺎﻨﻭﻨﻲ )ﺴﻴﺭﺘﻴﻔﺎﻴﺩ‬
C/A Capital account ‫ﺤﺴﺎﺏ ﺭﺃﺴﻤﺎل‬
C.A.D. Cash against documents ‫ﻨﻘﺩﺍ ﻤﻘﺎﺒل ﺍﻟﻭﺜﺎﺌﻕ‬
C.B. Irq. Central Bank of Iraq ‫ﺍﻟﺒﻨﻙ ﺍﻟﻤﺭﻜﺯﻱ ﺍﻟﻌﺭﺍﻗﻲ‬
C/C Current account ‫ﺤﺴﺎﺏ ﺠﺎﺭ‬
C&F Cost and freight ‫ﺍﻟﻜﻠﻔﺔ ﻭﺍﺠﺭﺓ ﺍﻟﺸﺤﻥ‬
c.d. Cash discount ‫ ﺨﺼﻡ ﻨﻘﺩﻱ‬،‫ﺤﺴﻤﻴﺎﺕ ﻨﻘﺩﻴﺔ‬
C/H Clearing House ‫ﺩﺍﺭ ﺍﻟﻤﻘﺎﺼﺔ‬
c.i.f & c Chief accountant ‫ﺭﺌﻴﺱ ﻤﺤﺎﺴﺒﺔ‬
Cm Cheque ‫ﺸﻴﻙ‬
Cml Cost and insurance ‫ﻜﻠﻔﺔ ﻭﺘﺄﻤﻴﻥ‬
CIF & C Cost, insurance, freight ‫ﻜﻠﻔﺔ ﻭﺘﺄﻤﻴﻥ ﻭﺍﺠﺭﺓ ﺍﻟﺸﺤﻥ‬
commission ‫ﻭﻋﻤﻭﻟﺔ‬
Coml. Commercial ‫ ﻤﺘﻌﻠﻕ ﺒﺎﻟﺘﺠﺎﺭﺓ‬،‫ﺘﺠﺎﺭﻱ‬
C/N Credit note ‫ﺍﺸﻌﺎﺭ ﺒﺎﻻﻋﺘﻤﺎﺩ‬
C/O Certificate of origin ‫ﺸﻬﺎﺩﺓ ﻤﻨﺸﺄ‬
C.O. Cash order ‫ﺤﻭﺍﻟﺔ ﻨﻘﺩﻴﺔ‬
C.P.A. Certified public accountant (‫ﻤﺤﺎﺴﺏ ﻋﺎﻡ ﻗﺎﻨﻭﻨﻲ )ﻤﺠﺎﺯ‬
C&I Cumulative dividend with ‫ﺤﺼﺔ ﻤﻥ ﺍﻟﺭﺒﺢ ﻤﻊ ﺍﻟﻔﺎﺌﺩﺓ‬
interest ‫ﻤﺘﺭﺍﻜﻤﺔ‬
c.w.o Cash with order ‫ﻨﻘﺩ ﻋﻨﺩ ﺍﻟﻁﻠﺏ‬
Cwt. Hundredweight ‫ﻭﺯﻥ ﺍﻨﻜﻠﻴﺯﻱ‬
Cy. Currency ‫ ﻗﻁﻊ‬،‫ ﻨﻘﺩ‬،‫ﻋﻤﻠﺔ‬

D
d Dividend ‫ﺤﺼﺔ ﺍﻟﺴﻬﻡ ﻤﻥ ﺍﻟﺭﺒﺢ‬
D/A Dposit account ‫ﺤﺴﺎﺏ ﺍﻟﻭﺩﺍﺌﻊ‬
D/B Day book ‫ﺩﻓﺘﺭ ﺍﻟﻴﻭﻤﻴﺔ‬
D/C Deviation clause ‫ﺸﺭﻭﻁ ﺍﻻﻨﺤﺭﺍﻑ‬
d.e. Double entry ‫ﻗﻴﺩ ﺤﺴﺎﺒﻲ ﻤﺯﺩﻭﺝ‬
Dep Depreciatiton ‫ﺍﺴﺘﻬﻼﻙ‬
Dept. Department ‫ ﻓﺭﻉ‬،‫ ﺸﻌﺒﺔ‬،‫ﻗﺴﻡ‬
Dft Draft ‫ ﺴﺤﺏ‬،‫ ﺤﻭﺍﻟﺔ‬،(‫ﻤﺴﻭﺩﺓ )ﻜﺘﺎﺏ‬
Disc. Discount ‫ﺨﺼﻡ‬
D/N Debit note ‫ﺇﺸﻌﺎﺭ ﺍﻭ ﻜﺸﻑ ﺒﺎﻟﺩﻴﻥ‬
D.O. Delivery order ‫ﺃﻤﺭ ﺘﺴﻠﻴﻡ‬
D.O.T Department of oversease trade ‫ﻭﺯﺍﺭﺓ ﺍﻟﺘﺠﺎﺭﺓ ﺍﻻﻨﻜﻠﻴﺯﻴﺔ ﻟﻤﺎ‬
‫ﻭﺭﺍﺀ ﺍﻟﺒﺤﺎﺭ‬
Do Ditto ‫ ﺘﻜﺭﺍﺭ ﺍﻟﺸﻲﺀ ﻨﻔﺴﻪ‬،‫ﻜﺫﻟﻙ‬
Dol. Dollar ‫ ﻭﺤﺩﺓ ﺍﻟﻨﻘﺩ ﻓﻲ ﺍﻟﻭﻻﻴﺎﺕ‬،‫ﺩﻭﻻﺭ‬
‫ﺍﻟﻤﺘﺤﺩﺓ‬
Dt. Debit ‫ ﻤﺩﻴﻥ‬،‫ﺩﻴﻥ‬
d.s. Days after sight ‫ﺃﻴﺎﻡ ﺒﻌﺩ ﺍﻻﻁﻼﻉ‬

E
Ea. Each ‫ ﻟﻜل ﻗﻁﻌﺔ‬،‫ﻜل ﻭﺍﺤﺩ‬
E.E. Errors excepted ‫ﻤﺎ ﻋﺩﺍ ﺍﻻﺨﻁﺎﺀ‬
e.g. Exemplie gratia ‫ ﻋﻠﻰ ﺴﺒﻴل ﺍﻟﻤﺜﺎل‬،‫ﻤﺜﻼ‬
E. & O.E. Errors and mossion excepted ‫ﺍﻟﺨﻁﺄ ﻭﺍﻟﺴﻬﻭ ﻤﺴﺘﺜﻨﻴﺎﻥ‬
E.E.C. Europena Economic ‫ﺍﻟﺠﻤﺎﻋﺔ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻻﻭﺭﺒﻴﺔ‬
Community
E.I. Irregular endorsement ‫ﺘﻅﻬﻴﺭ ﻏﻴﺭ ﻗﺎﻨﻭﻨﻲ‬
Encl. Enclosure ‫ ﻤﻠﺤﻕ‬،‫ ﻤﺫﻴل‬،‫ﻤﺭﻓﻕ‬
End. Endorsement ‫ﺘﻅﻬﻴﺭ ﺸﻴﻙ ﺍﻭ ﺴﻨﺩ‬
End. Endorsement guaranteed ‫ﺘﻅﻬﻴﺭ ﻤﻀﻤﻭﻥ‬
Guar.
e.o.d. Every other day ‫ﻜل ﻴﻭﻤﻴﻥ‬
e.o.m. End of month ‫ﻨﻬﺎﻴﺔ ﺍﻟﺸﻬﺭ‬
e.p.t. Excess profits tax ‫ﻀﺭﻴﺒﺔ ﻋﻠﻰ ﺍﻻﺭﺒﺎﺡ ﺍﻟﺯﺍﺌﺩﺓ‬
Ex. Exchange ‫ ﺘﺒﺩﻴل ﻋﻤﻼﺕ‬،‫ﺼﺭﺍﻓﺔ‬
Ex. Excluding ‫ﻤﺴﺘﺜﻨﻰ‬
Ex. B/L Exchange bill of lading ‫ﻭﺜﻴﻘﺔ ﺍﻟﺸﺤﻥ ﺍﻟﻤﺒﺩﻟﺔ‬
Ex. Div. Ex dividend ‫ﺒﺩﻭﻥ ﺤﺼﺔ ﺭﺒﺢ ﺍﻟﺴﻬﻡ‬
Ex. Int. Ex interest ‫ﺒﺩﻭﻥ ﻓﺎﺌﺩﺓ‬
Ex. S. Ex steamer ‫ﻨﻘل ﺒﻀﺎﻋﺔ ﻤﻥ ﺴﻔﻴﻨﺔ ﺇﻟﻰ ﺍﺨﺭﻯ‬
Exd. Examined ‫ ﻤﻔﺤﻭﺹ‬،‫ﻤﻜﺸﻭﻑ ﻋﻠﻴﻪ‬
Exp. Expense ‫ﻨﻔﻘﺔ‬
Exptr. Exporter ‫ﻤﺼﺩﺭ‬
 F
F.A.A. Free of all average ‫ﻤﻌﻔﻰ ﻤﻥ ﻜل ﺍﻻﻟﺘﺯﺍﻤﺎﺕ‬
(‫ﻭﺍﻟﻤﻌﺩﻻﺕ )ﺘﺄﻤﻴﻥ‬
f.a.c. Fast as can ‫ﺒﺄﺴﺭﻉ ﻭﻗﺕ ﻤﻤﻜﻥ‬
F.A.I.A. Fellow of Associaion of ،‫ﺯﻤﻴل ﺠﻤﻌﻴﺔ ﺍﻟﻤﺤﺎﺴﺒﺔ ﺍﻟﺩﻭﻟﻴﺔ‬
International Accountants, ‫ ﺍﻨﻜﻠﺘﺭﺍ‬،‫ﻟﻨﺩﻥ‬
London, England
f.a.q. Free at quay ‫ﺍﻟﺘﺴﻠﻴﻡ ﻋﻠﻰ ﺍﻟﺭﺼﻴﻑ‬
F.B.I. Federation of British ‫ﺍﺘﺤﺎﺩ ﺍﻟﺼﻨﺎﻋﺎﺕ ﺍﻟﺒﺭﻴﻁﺎﻨﻴﺔ‬
Industries
F.C.A. Fellow of the Institute of ‫ﺯﻤﻴل ﻤﺅﺴﺴﺔ ﺍﻟﻤﺤﺎﺴﺒﻴﻥ‬
Chartered Accountants in ‫ﺍﻟﻘﺎﻨﻭﻨﻴﻴﻥ ﻓﻲ ﺍﻨﻜﻠﺘﺭﺍ ﻭﻭﻴﻠﺯ‬
England and Wales
F.C.C.A. Fellow of Association of ‫ﺯﻤﻴل ﺠﻤﻌﻴﺔ ﺍﻟﻤﺤﺎﺴﺒﻴﻥ‬
Certified Accountants (‫ﺍﻟﻘﺎﻨﻭﻨﻴﻴﻥ )ﺍﻟﻤﻌﺘﻤﺩﻴﻥ‬
England.
F.D. Free dock ‫ﺃﺭﺼﻔﺔ ﺤﺭﺓ‬
f.d. Free delivery ‫ﺘﺴﻠﻴﻡ ﺤﺭ‬
f.d. Free discharge ‫ﺘﻔﺭﻴﻎ ﺤﺭ‬
f.d. Fre dispatch ‫ ﻏﻴﺭ ﻤﻘﻴﺩ ﻤﻬﻤﻠﺔ‬،‫ﺸﺤﻥ ﺤﺭ‬
F&D Freight and demurrage ‫ﺍﺠﺭﺓ ﺸﺤﻥ ﺯﺍﺌﺩﺍ ﺘﻌﻭﻴﺽ ﻋﻥ‬
‫ﺘﺄﺨﻴﺭ ﺍﻟﺘﻔﺭﻴﻎ‬
F.G.A. Free of general average ‫ﻤﻌﻔﻰ ﻤﻥ ﺍﻟﻤﻌﺩل ﺍﻟﻌﺎﻡ‬
f.i.o Free in and out ‫ﻤﻌﻔﻰ ﻤﻥ ﺍﻟﺭﺴﻡ ﻓﻲ ﺍﻟﺩﺨﻭل ﺍﻭ‬
‫ﺍﻟﺨﺭﻭﺝ‬
f.i.t. Free of income tax ‫ﻤﻌﻔﻰ ﻤﻥ ﻀﺭﻴﺒﺔ ﺍﻟﺩﺨل‬
f.o. Firm offer ‫ﻋﺭﺽ ﺜﺎﺒﺕ ﻟﻠﺸﺭﻜﺔ‬
F.O.B. Free on board ‫ﻤﺴﻠﻡ ﻋﻠﻰ ﻅﻬﺭ ﺍﻟﺴﻔﻴﻨﺔ‬
F.O.C. Free of charge ‫ﻤﻌﻔﻰ ﻤﻥ ﺍﻟﻤﺼﺎﺭﻴﻑ ﺍﻭ ﺍﻟﺭﺴﻭﻡ‬
f.p. Fully paid ‫ﻤﺩﻓﻭﻋﺔ ﻜﻠﻬﺎ‬
Frt. Freight ‫ﺍﺠﺭﺓ ﺍﻟﺸﺤﻥ‬
Ft. Foot ‫ﻗﺩﻡ‬
f. up Follow up ‫ ﻤﺘﺎﺒﻊ‬،‫ﻴﻼﺤﻕ‬
f.v. Face value ‫ﺍﻟﻘﻴﻤﺔ ﺍﻻﺴﻤﻴﺔ‬
 G
G.A. General average (‫ﻤﻌﺩل ﻋﺎﻡ )ﻓﻲ ﻤﻌﺎﻤﻼﺕ ﺍﻟﺘﺄﻤﻴﻥ‬
G.A.Con. General average contribution ‫ﺍﻟﻤﺴﺎﻫﻤﺔ ﺒﺎﻟﻤﻌﺩل ﺍﻟﻌﺎﻡ‬
gal. Gallon (‫ﻏﺎﻟﻭﻥ )ﻭﺤﺩﺓ ﺍﻷﻭﺯﺍﻥ‬
g.f.a. Good fair average ‫ﻤﻌﺩل ﻤﻨﺎﺴﺏ ﺘﻤﺎﻤﹰﺎ‬
g.m. General merchandise ‫ﺴﻠﻊ ﻋﺎﻤﺔ ﺍﻻﺴﺘﻬﻼﻙ‬
g.m.b. Good merchantable brand ‫ﺼﻨﻑ ﺼﺎﻟﺢ ﻟﻠﺴﻭﻕ‬
g.m.q. Good merchantable quality ‫ﻨﻭﻋﻴﺔ ﺭﺍﺌﺠﺔ ﻭﺼﺎﻟﺤﺔ ﻟﻠﺴﻭﻕ‬
G.M.T. Greenwich Mean time ‫ﺘﻭﻗﻴﺕ ﻜﺭﻴﻨﺘﺵ‬
g.o.b. Good ordinar brand ‫ﺼﻨﻑ ﻋﺎﺩﻱ ﺠﺩﺍ‬
gr. wt. Gross weight ‫ﺍﻟﻭﺯﻥ ﺍﻻﺠﻤﺎﻟﻲ‬
g.s.m. Good sound merchantable ‫ﺼﺎﻟﺢ ﻟﻠﺴﻭﻕ ﻭﺴﻠﻴﻡ‬
Gtd., Guaranteed, guarantee ‫ ﻜﻔﺎﻟﺔ‬،‫ ﻤﻜﻔﻭل‬،‫ﻤﻀﻤﻭﻥ‬
guar.

H
h.c. Held covered ‫ﻤﺠﺩﺩ ﺍﻟﺘﺄﻤﻴﻥ‬
h.c. Home consumption ‫ﺍﺴﺘﻬﻼﻙ ﻤﺤﻠﻲ‬
h.c.l. High cost of living ‫ﻏﻼﺀ ﻜﻠﻔﺔ ﺍﻟﻤﻌﻴﺸﺔ‬
hhd. Hogshead ‫ﺒﺭﻤﻴل‬
H.P. Hire purchase ‫ﺒﻴﻊ ﺍﻭ ﺸﺭﺍﺀ ﺒﺎﻟﺘﻘﺴﻴﻁ‬
H.P. Horse power ‫ﺍﻟﻁﺎﻗﺔ ﺍﻟﺤﺼﺎﻨﻴﺔ‬
H.P.N. Horse power nominal ‫ﺍﻟﻁﺎﻗﺔ ﺍﻟﺤﺼﺎﻨﻴﺔ ﺍﻻﺴﻤﻴﺔ‬
H.T. half-time ‫ﻨﺼﻑ ﺍﻟﺩﻭﺍﻡ ﺍﻟﺭﺴﻤﻲ‬

I
i Interest ‫ﻓﺎﺌﺩﺓ‬
I.B. In bond ‫ﻤﺤﺠﻭﺯ ﻓﻲ ﺍﻟﻜﻤﺭﻙ‬
I.B. Invoice book ‫ﺩﻓﺘﺭ ﺍﻟﻘﻭﺍﺌﻡ‬
I.B.L. Book inward invoice ‫ﺩﻓﺘﺭ ﺍﻟﻘﻭﺍﺌﻡ ﺍﻟﻭﺍﺭﺩﺓ‬
I.C. & C. Invoice cost and charges ‫ﻜﻠﻔﺔ ﺍﻟﻘﺎﺌﻤﺔ ﻭﺍﻟﻤﺼﺎﺭﻴﻑ‬
I/F Insufficient funds ‫ﺃﻤﻭﺍل ﻏﻴﺭ ﻜﺎﻓﻴﺔ‬
I.F.C. International Funding ‫ﻤﺅﺴﺴﺔ ﺍﻟﺘﻤﻭﻴل ﺍﻟﺩﻭﻟﻲ‬
Corporation
I/I Indorsemnt irregular ‫ﺘﻅﻬﻴﺭ ﻏﻴﺭ ﻗﺎﻨﻭﻨﻲ‬
I.L.O. International Labor ‫ﻤﻨﻅﻤﺔ ﺍﻟﻌﻤل ﺍﻟﺩﻭﻟﻴﺔ‬
Organization
In. Inch (‫ﺇﻨﺞ )ﻭﺤﺩﺓ ﻗﻴﺎﺴﻴﺔ‬
Inc. Incorporated ‫ ﻤﺅﺴﺱ‬،‫ﺃﺴﺴﻪ‬
Incl. Inclusive ‫ ﻴﺘﻀﻤﻥ‬،‫ﻴﺸﺘﻤل‬
Ins. Inscribed ‫ ﻤﻘﻴﺩ‬،‫ﻤﺴﺠل‬
Ins. Insurance ‫ﺘﺄﻤﻴﻥ‬
Inst. Instant ‫ﺍﻟﺸﻬﺭ ﺍﻟﺤﺎﻟﻲ‬
Inv. Invoice ‫ﻗﺎﺌﻤﺔ‬
Invy. Inventory (‫ ﺒﻀﺎﻋﺔ‬،‫ﺠﺭﺩ )ﻨﻘﺩ‬
I.O.U. I owe you ‫ﺍﻻﻗﺭﺍﺭ ﺒﺎﻟﺩﻴﻥ‬
i.p. Instalment paid ‫ﺍﻟﻘﺴﻁ ﻤﺩﻓﻭﻉ‬
I.R. Inland Revenue ‫ﺍﻟﻭﺍﺭﺩﺍﺕ ﺍﻟﻤﺎﻟﻴﺔ‬

J
J Journal ‫ﺴﺠل ﺍﻟﻴﻭﻤﻴﺔ‬
j/a Joint account ‫ﺤﺴﺎﺏ ﻤﺸﺘﺭﻙ‬
J.B. Joint bonds ‫ﺴﻨﺩﺍﺕ ﻤﺸﺘﺭﻜﺔ‬
Jnt. Stk. Joint stock ‫ﺴﻬﻡ ﻤﺸﺘﺭﻙ‬
Jr. Junior ‫ﺍﻟﻤﺴﺘﺠﺩ ﻓﻲ ﺍﻟﻌﻤل‬

K
K.D. Knocked down ‫ﺍﻻﻋﻼﻥ ﻓﻲ ﺍﻟﻤﺯﺍﺩ ﺍﻟﻌﻠﻨﻲ ﺭﺴﻭ‬
.‫ﺍﻟﺴﻠﻌﺔ ﻋﻠﻰ ﺸﺨﺹ ﻤﺎ‬
 L
Lb. Pound ‫ﻟﻴﺒﺭﺓ )ﺒﺎﻭﻥ( ﺍﻭﺯﺍﻥ‬
L/A Letter of authority ‫ﻜﺘﺎﺏ ﺘﻔﻭﻴﺽ‬
L/C Letter of credit ‫ﺨﻁﺎﺏ ﺍﻋﺘﻤﺎﺩ‬
ldg. Loading ‫ ﺸﺤﻥ‬،‫ﺘﺤﻤﻴل‬
ldg. Landing ‫ﺘﻔﺭﻴﻎ ﻋﻠﻰ ﺍﻟﻴﺎﺒﺴﺔ‬
l&d. Loss and damage ‫ﺨﺴﺎﺭﺓ ﻭﻀﺭﺭ‬
l..f. Ledger folio ‫ﻭﺭﻗﺔ ﻭﺍﺤﺩﺓ ﻤﻥ ﺍﻟﺩﻓﺘﺭ ﺍﻟﺤﺴﺎﺒﻲ‬
Liq. Liquidation ‫ﺘﺼﻔﻴﺔ ﺸﺭﻜﺔ‬
l.p. List price ‫ﺍﻟﺴﻌﺭ ﻓﻲ ﺍﻟﻨﺸﺭﺓ‬
l.s. Lump sum ‫ﻤﺒﻠﻎ ﺍﺠﻤﺎﻟﻲ‬
l.t. Long ton (‫ﺍﻟﻁﻥ ﺍﻟﻁﻭﻴل )ﺃﻭﺯﺍﻥ‬
Ltd. Limited ‫ﺸﺭﻜﺔ ﻤﺤﺩﻭﺩﺓ ﺍﻟﻤﺴﺅﻭﻟﻴﺔ‬

M
m. Month ‫ﺸﻬﺭ‬
m. Mile (‫ﻤﻴل )ﻤﻘﺎﻴﻴﺱ‬
m. Million ‫ﻤﻠﻴﻭﻥ‬
M.C. Marginal credit ‫ﺍﻻﻋﺘﻤﺎﺩ ﺍﻟﺤﺩﻱ‬
M/D Months after date ‫ﺃﺸﻬﺭ ﺒﻌﺩ ﺍﻟﺘﺎﺭﻴﺦ‬
mdse Merchandise ‫ ﺒﻀﺎﺌﻊ‬،‫ﺴﻠﻊ‬
mfd. Manufactured ‫ﻤﺼﻨﻭﻉ‬
m.m. Made merchantable ‫ﻤﺼﻨﻭﻉ ﺒﺸﻜل ﻤﻼﺌﻡ ﻟﻠﺴﻭﻕ‬
m.o. Mail order ‫ﺤﻭﺍﻟﺔ ﺒﺭﻴﺩﻴﺔ‬
m.o. Money order ‫ ﻤﺎﻟﻴﺔ‬،‫ﺤﻭﺍﻟﺔ ﻨﻘﺩﻴﺔ‬
m/s Months after sight ‫ﺃﺸﻬﺭ ﺒﻌﺩ ﺍﻻﻁﻼﻉ‬
mt. Mortgage ‫ﺭﻫﻥ‬
 N
n. Nominal ‫ﺍﺴﻤﻲ‬
n.a. Non-acceptance ‫ﻋﺩﻡ ﻗﺒﻭل‬
n/a No account ‫ﻋﺩﻡ ﻭﺠﻭﺩ ﺤﺴﺎﺏ ﻓﻲ ﺍﻟﻤﺼﺭﻑ‬
n.d. Not dated, no date ‫ﻏﻴﺭ ﻤﺅﺭﺥ‬
n.e. Not to exceed (‫ﻻ ﻴﺘﺠﺎﻭﺯ )ﻜﺫﺍ‬
N/F No funds ‫ ﺩﻭﻥ ﺃﻤﻭﺍل‬،‫ﻋﺩﻡ ﻭﺠﻭ ﺭﺼﻴﺩ‬
No. Number ‫ ﻋﺩﺩ‬،‫ﺭﻗﻡ‬
N.P. Notar public ‫ﺍﻟﻜﺎﺘﺏ ﺍﻟﻌﺩل‬
n.v. Non voting ‫ﺩﻭﻥ ﺘﺼﻭﻴﺕ‬

O
o/a On account ‫ﻋﻠﻰ ﺍﻟﺤﺴﺎﺏ‬
o/a Over all ‫ ﻜﻜل‬،‫ﺍﺠﻤﺎﻟﻲ‬
o/b Opening of books ‫ﻓﺘﺢ ﺍﻟﺩﻓﺎﺘﺭ ﺍﻭ ﺍﻟﺴﺠﻼﺕ‬
(‫)ﺒﺎﻻﺭﺼﺩﺓ ﺍﻟﻤﺩﻭﺭﺓ ﻤﺜﻼ‬
o.c. Office copy ‫ﻨﺴﺨﺔ ﻤﻜﺘﺏ‬
o/d Overdraft (‫ﺴﺤﺏ ﻤﻜﺸﻭﻑ )ﻤﻥ ﻤﺼﺭﻑ‬
o.d. On demand ‫ﻋﻨﺩ ﺍﻟﻁﻠﺏ‬
o.o. Order of (‫ﻷﻤﺭ )ﻓﻼﻥ‬
o.s. Out of stock ‫ﻨﺎﻓﺫ‬
o/s On sale ‫ﻟﻠﺒﻴﻊ‬
Ord. Ordinary ‫ﻋﺎﺩﻱ‬
o/s Outstanding ‫ﻤﻌﻠﻕ‬
o.t. Overtime ‫ﺴﺎﻋﺎﺕ ﺍﻀﺎﻓﻴﺔ‬
Oz Ounce ‫ﺍﻻﻭﻨﺱ‬
 P
P.A. Private account ‫ﺤﺴﺎﺏ ﺸﺨﺼﻲ‬
p.a. Per annum ‫ ﻟﻜل ﺴﻨﺔ‬،‫ﺒﺎﻟﺴﻨﺔ‬
P.A.Y.E. Pay as you earn ‫ﺍﺩﻓﻊ ﻤﺎ ﺩﻤﺕ ﺘﻜﺴﺏ )ﻓﻲ‬
(‫ﺍﻟﻀﺭﻴﺒﺔ‬
p.c. Petty cash ‫ ﺼﻨﺩﻭﻕ ﺍﻟﻨﻘﺩ‬،‫ﺼﻨﻭﻕ ﺍﻟﻨﺜﺭﻴﺔ‬
‫ﺍﻟﺜﺎﻨﻭﻱ‬
Pc. Piece ‫ ﺠﺯﺀ‬،‫ﻗﻁﻌﺔ‬
p.c. Per cent ‫ ﺒﺎﻟﻤﺎﺌﺔ‬، %
Pcl. Parcel ‫ ﺭﺯﻤﺔ‬،‫ﻁﺭﺩ‬
P.C.B. Petty cash book ‫ﺩﻓﺘﺭ ﺍﻟﺼﻨﺩﻭﻕ ﺍﻟﺜﺎﻨﻭﻱ‬
Pd. Paid ‫ ﺩﻓﻊ‬،‫ﻤﺩﻓﻭﻉ‬
per. pro. Per procurationem ‫ ﺒﺎﻟﺘﻔﻭﻴﺽ‬،‫ﺒﺎﻟﻭﻜﺎﻟﺔ‬
Pkg. Package ‫ ﺭﺯﻤﺔ‬،‫ﻁﺭﺩ‬
P&L Profit & Loss ‫ﺭﺒﺢ ﻭﺨﺴﺎﺭﺓ‬
pm Premium ‫ﻗﺴﻁ ﺘﺄﻤﻴﻥ‬
p.n. Promissory note ‫ﺴﻨﺩ ﻟﻸﻤﺭ‬
P.O. Post office ‫ﺩﺍﺌﺭﺓ ﺍﻟﺒﺭﻱ‬
P.O.B. Post-office Box ‫ﺼﻨﻭﻕ ﺍﻟﺒﺭﻴﺩ‬
p.p. Postage paid ‫ﺍﺠﺭﺓ ﺍﻟﺒﺭﻴﺩ ﻤﺩﻓﻭﻋﺔ‬
Pr. Price ‫ ﺜﻤﻥ‬،‫ﺴﻌﺭ‬
Pref. Preferred shares ‫ﺃﺴﻬﻡ ﻤﻤﺘﺎﺯﺓ‬
Prefce. Preference shares (‫ﺃﺴﻬﻡ ﺃﻭﻟﻭﻴﺔ )ﻤﻤﺘﺎﺯﺓ‬
P/S Public sale (‫ﻤﺯﺍﺩ ﻋﻠﻨﻲ )ﺒﻴﻊ ﻤﻭﺍﺩ‬
P.T.O. Please turn over ‫ﺍﻗﻠﺏ ﺍﻟﺼﻔﺤﺔ ﻤﻥ ﻓﻀﻠﻙ‬
P.V. Per value ‫ﺒﺤﺴﺏ ﺍﻟﻘﻴﻤﺔ‬

Q
qlty. Quality ‫ ﻨﻭﻉ‬،‫ﻨﻭﻋﻴﺔ‬
qnty. Quantity ‫ ﻤﻘﺎﺭ‬،‫ﻜﻤﻴﺔ‬
qu. Quotation ‫ ﺴﻌﺭ‬،‫ﺘﺴﻌﻴﺭ‬
 R
R. or reg. Registered ‫ﻤﺴﺠل‬
R/A Refer to acceptor ‫ﺍﻟﺭﺠﻭﻉ ﻋﻠﻰ ﻗﺎﺒل )ﺍﻟﺴﻨﺩ ﺍﻭ‬
(‫ﺍﻟﺼﻙ‬
r.d. Running days ‫ﻭﻟﻼﻴﺎﻡ ﺍﻟﺠﺎﺭﻴﺔ‬
R/D Refer to drawer ‫ﺍﻟﺭﺠﻭﻉ ﻋﻠﻰ ﺍﻟﺴﺎﺤﺏ‬
rcd. Received ‫ﻤﺴﺘﻠﻡ‬
red. Redeemable ‫ﻗﺎﺒل ﻟﻠﺘﺴﺩﻴﺩ‬
ref. Refunding ‫ﺍﻋﺎﺩﺓ ﻤﺒﻠﻎ ﻤﺴﺘﻠﻡ ﺴﺎﺒﻘﺎ‬
rly Railway ‫ﺴﻜﺔ ﺤﺩﻴﺩ‬

S
s/a Subject to approval ‫ﺨﺎﻀﻊ ﻟﻠﺘﺼﺩﻴﻕ‬
s.d. Sight draft ‫ﺴﻨﺩ ﻟﻸﻤﺭ‬
S.E. or Stock-exchange ‫ﺴﻭﻕ ﺍﻷﻭﺭﺍﻕ ﺍﻟﻤﺎﻟﻴﺔ‬
st-ex.
s.e. Single entry ‫ﻗﻴﺩ ﻤﺤﺎﺴﺒﻲ ﻤﻔﺭﺩﺓ )ﻭﺤﻴﺩﺓ ﺍﻭ‬
(‫ﺒﺴﻴﻁﺔ‬
Sh. Shilling ‫ﺸﻠﻥ‬
shr. Share ‫ﺴﻬﻡ‬
s.i. Short interest ‫ﻓﺎﺌﺩﺓ ﺍﻟﺩﻴﻥ ﺍﻟﻘﺼﻴﺭ ﺍﻷﺠل‬
Sig. Signed or signature ‫ﻤﻭﻗﻊ ﺍﻭ ﺘﻭﻗﻴﻊ‬
S.O. Sellers option ‫ﺤﻕ ﺍﺨﺘﻴﺎﺭ ﺍﻟﺒﺎﺌﻊ‬
sp. Or Spot ‫ ﻨﻘﺩﺍ‬،‫ﺠﺎﻫﺯ‬
spt.
Sq. Square ‫ﻤﺭﺒﻊ‬
Sq. ft. Square foot ‫ﻗﺩﻡ ﻤﺭﺒﻌﺔ‬
Sq. in. Square inch ‫ﺍﻨﺞ ﻤﺭﺒﻊ‬
Sq. mi. Square mile ‫ﻤﻴل ﻤﺭﺒﻊ‬
Sq. Yd. Square yard ‫ﻴﺎﺭﺩﺓ ﻤﺭﺒﻌﺔ‬
Std. Standard ‫ ﻤﻌﻴﺎﺭ‬،‫ﻗﻴﺎﺴﻲ‬
 T
t. or tn. Ton (‫ ﻜﻐﻡ‬١٠٠٠ ‫ﻁﻥ )ﻴﺴﺎﻭﻱ‬
T.A. Telegraphi address ‫ﺍﻟﻌﻨﻭﺍﻥ ﺍﻟﺒﺭﻗﻲ‬
T.B. Trial balance (‫ﻤﻴﺯﺍﻥ ﺍﻟﻤﺭﺍﺠﻌﺔ )ﻓﻲ ﺍﻟﺤﺴﺎﺒﺎﺕ‬
T.L. or Total loss ‫ﺍﻟﺨﺴﺎﺭﺓ ﺍﻻﺠﻤﺎﻟﻴﺔ‬
t.L.
T.M. Ton mile ‫ﻁﻥ ﻤﻴﻠﻲ‬
Treas. Treasury ‫ﺍﻟﺨﺯﺍﻨﺔ ﺍﻟﻌﺎﻤﺔ‬
T.t. Telegraphic transfer ‫ﺘﺤﻭﻴل ﺒﺭﻗﻲ‬

U
U. Unit ‫ﻭﺤﺩﺓ‬
U/A Underwriting account (‫ﺤﺴﺎﺏ ﺍﻟﻀﻤﺎﻥ )ﺍﻟﺘﺄﻤﻴﻥ‬
Ult. Ultimo ‫ﺍﻟﺸﻬﺭ ﺍﻷﺨﻴﺭ‬
U.N. United Nations ‫ﻫﻴﺌﺔ ﺍﻷﻤﻡ ﺍﻟﻤﺘﺤﺩﺓ‬
U/W Underwriter ‫ ﺍﻟﻀﺎﻤﻥ‬،‫ﺍﻟﻤﺅﻤﻥ‬

V
v.c. Valuation lause ‫ﺸﺭﻁ ﺍﻟﺘﻘﻴﻴﻡ‬
Val. Valuation ‫ﺘﻘﻴﻴﻡ‬
Vol. Volume ‫ ﺴﻌﺔ‬،‫ﺤﺠﻡ‬
Vou. Voucher ‫ ﺍﻴﺼﺎل‬،‫ﻭﺜﻴﻘﺔ ﺍﺜﺒﺎﺕ‬
Vt. Voting ‫ ﺍﻗﺘﺭﺍﻉ‬،‫ﺘﺼﻭﻴﺕ‬
 W
W.A. With average ‫ﺒﺎﻟﻤﻌﺩل‬
War. Warrant ‫ ﻴﻜﻔل‬،‫ﻜﻔﺎﻟﺔ‬
W.B. Warehouse book ‫ﺩﻓﺘﺭ ﺍﻟﻤﺨﺯﻥ‬
Whsle. Wholesale ‫ﺒﻴﻊ ﺒﺎﻟﺠﻤﻠﺔ‬
W.L.L. Company with limited ‫ﺸﺭﻜﺔ ﺫﺍﺕ ﺍﻟﻤﺴﻭﻟﻴﺔ ﺍﻟﻤﺤﺩﻭﺩﺓ‬
liability Co.
W.P. Without prejudice ‫ﺩﻭﻥ ﻀﺭﺭ‬
Wt. Weight ‫ﻭﺯﻥ‬

X
Xd or Without dividend ‫ﺴﻬﻡ ﺸﺭﻜﺔ ﺒﺩﻭﻥ ﺤﺼﺔ ﺍﻟﺭﺒﺢ‬
x-div. (‫)ﻟﺩﻯ ﺍﻟﺒﻴﻊ‬
x.i. Ex-interest ‫ﺩﻭﻥ ﻓﺎﺌﺩﺓ‬

Y
Y. Yard, year ‫ﻴﺎﺭﺩ )ﻭﺤﺩﺓ ﻗﻴﺎﺴﻴﺔ( ﺍﻭ ﺴﻨﺔ‬
Yd; yds Yard (‫ﻴﺎﺭﺩ )ﻭﺤﺩﺓ ﻗﻴﺎﺴﻴﺔ‬
Yr. Year (‫ ﺸﻬﺭﺍ‬١٢) ‫ﺴﻨﺔ ﺘﻘﻭﻴﻤﻴﺔ‬

Z
Z. Zero ‫ﺼﻔﺭ‬