‫‪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 ‫ﺩﻗﺔ‪ ،‬ﻀﺒﻁ‬
‫‪Accurate‬‬ ‫ﺼﺤﻴﺢ‪ ،‬ﺩﻗﻴﻕ‪ ،‬ﻤﻀﺒﻭﻁ‬
‫‪Accustomed‬‬ ‫ﻤﻌﺘﺎﺩ‪ ،‬ﻤﺄﻟﻭﻑ‬
‫‪Achates‬‬ ‫ﺼﺩﻴﻕ ﻤﺨﻠﺹ‬
‫‪Acid test‬‬ ‫ﺍﻻﺨﺘﺒﺎﺭ ﺍﻟﺤﺎﺴﻡ‬
‫‪Acknowledge‬‬ ‫ﻴﻘﺭ‪ ،‬ﻴﻌﺘﺭﻑ‬
‫‪Acknowledge a guarantee‬‬ ‫ﻴﻘﺭ ﺒﻀﻤﺎﻨﺔ‬
‫‪Acknowledge of receipt‬‬ ‫ﺘﺄﻴﻴﺩ ﺒﺎﻻﺴﺘﻼﻡ‬
‫‪Acknowledgement‬‬ ‫ﺍﺸﻌﺎﺭ ﺍﻟﺘﺴﻠﻴﻡ‬
‫‪Acme‬‬ ‫ﺫﺭﻭﺓ ﻗﻤﺔ‬
‫‪Acquaint‬‬ ‫ﺍﻁﻠﻊ ﻋﻠﻰ‪ ،‬ﻋﺭﻑ‬
‫‪Acquire‬‬ ‫ﻴﺤﺼل ﻋﻠﻰ‪ ،‬ﻴﻜﺘﺴﺏ‬
‫‪Acquired right‬‬ ‫ﺤﻕ ﻤﻜﺘﺴﺏ‬
‫‪Acquired surplus‬‬ ‫ﻓﺎﺌﺽ ﻤﻜﺘﺴﺏ‬
‫‪Acquisition‬‬ ‫ﺍﻜﺘﺴﺎﺏ‪ ،‬ﺍﻗﺘﻨﺎﺀ‬
‫‪Acquit‬‬ ‫ﻭﻓﻰ‪ ،‬ﺴﺩﺩ‬
‫‪Acquittal‬‬ ‫ﺘﺒﺭﺌﺔ‪ ،‬ﺒﺭﺍﺀﺓ‬
‫‪Acquittance‬‬ ‫ﺼﻙ ﺒﺘﺴﺩﻴﺩ ﺍﻟﺩﻴﻥ‬
‫‪Acre‬‬ ‫ﻤﻘﻴﺎﺱ ﻟﻠﻤﺴﺎﺤﺔ )‪ ٤٨٤٠‬ﻴﺎﺭﺩﺍ ﻤﺭﺒﻌﺎ(‬
‫‪Act‬‬ ‫ﻻﺌﺤﺔ‪ ،‬ﻤﺭﺴﻭﻡ‪ ،‬ﻗﺭﺍﺭ‪ ،‬ﻋﻤل‬
‫‪• An act of sale‬‬ ‫ﺼﻙ‬
‫‪• To act outraged‬‬ ‫ﻴﺘﻅﺎﻫﺭ‬
‫‪virtue‬‬
‫‪• To act for‬‬ ‫ﻴﻘﻭﻡ ﺒﻤﻬﻤﺔ‪ ،‬ﻨﺎﺏ ﻋﻥ‬
‫‪• To act on‬‬ ‫ﻴﻁﻴﻊ ﺍﻭ ﻴﻌﻤل ﻭﻓﻕ‬
‫‪• To act the fool‬‬ ‫ﺘﺼﺭﻑ ﻏﻴﺭ ﻤﻼﺌﻡ‬
‫‪• To act up‬‬ ‫ﺍﺘﺒﻊ‪ ،‬ﺴﻠﻙ ﺒﻤﻭﺠﺏ‬
‫‪Act of God‬‬ ‫ﻗﻀﺎﺀ ﻭﻗﺩﺭ‪ ،‬ﻗﻭﺓ ﻗﺎﻫﺭﺓ‬
‫‪Acting‬‬ ‫ﻨﺎﺌﺏ‪ ،‬ﻭﻜﻴل‬
‫‪Action‬‬ ‫ﺤﺭﻜﺔ‪ ،‬ﻋﻤل‬
‫‪• To take action‬‬ ‫ﻴﺒﺩﺃ ﻓﻲ ﺍﻟﻌﻤل‬
‫‪• To take action‬‬ ‫ﻴﻘﻴﻡ ﺍﻟﺩﻋﻭﻯ ﻋﻠﻰ ﻓﻼﻥ‬
‫‪against‬‬
‫‪• Civil action‬‬ ‫ﺩﻋﻭﻯ ﻤﺩﻨﻴﺔ‬
‫‪• Concerted action‬‬ ‫ﻋﻤل ﻤﺸﺘﺭﻙ‬
‫‪• Criminal action‬‬ ‫ﺩﻋﻭﻯ ﺠﻨﺎﺌﻴﺔ‬
‫‪• To bring an action‬‬ ‫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 ‫ﺘﻌﺩﻴل‪ ،‬ﺘﺤﺴﻴﻥ‪ ،‬ﺘﻨﻘﻴﺢ‬
‫‪Amendment of‬‬ ‫ﺘﺼﺤﻴﺢ ﺒﻴﺎﻥ‬
‫‪declaration‬‬
‫‪Amendment of taxes‬‬ ‫ﺘﻌﺩﻴل ﺍﻟﻀﺭﺍﺌﺏ‬
‫‪Amercement‬‬ ‫ﻏﺭﺍﻤﺔ‪ ،‬ﻋﻘﺎﺏ‪ ،‬ﺘﻐﺭﻴﻡ‬
‫‪Amiability‬‬ ‫ﻟﻁﻑ‪ ،‬ﻭﺩ‪ ،‬ﺍﻨﺱ‬
‫‪Amortizable‬‬ ‫ﻗﺎﺒل ﻟﻼﻁﻔﺎﺀ‬
‫‪Amortization‬‬ ‫ﺍﻁﻔﺎﺀ‪ ،‬ﺍﺴﺘﻬﻼﻙ ﺍﻟﺩﻴﻥ‬
‫‪Amortize‬‬ ‫ﻴﻁﻔﺊ‪ ،‬ﻴﺴﺘﻬﻠﻙ ﺍﻟﺩﻴﻥ )ﺒﺎﻓﺭﺍﺩ ﻤﺒﺎﻟﻎ ﺩﻭﺭﻴﺔ ﺘﺨﺼﺹ‬
‫ﻟﺘﺴﺩﻴﺩﻩ(‬
‫‪Amortized cost‬‬ ‫ﺍﻟﻜﻠﻔﺔ ﺍﻟﻤﻁﻔﺄﺓ‬
‫‪Amortizement‬‬ ‫ﺍﺴﺘﻬﻼﻙ ﺍﻟﺩﻴﻥ )ﺍﻴﻔﺎﺀ ﺍﻟﺩﻴﻥ ﺒﺎﻓﺭﺍﺩ ﻤﺒﺎﻟﻎ ﺩﻭﺭﻴﺔ‬
‫ﺘﺨﺼﺹ ﻟﺘﺴﺩﻴﺩﻩ(‬
‫‪Amount‬‬ ‫ﻤﺒﻠﻎ‪ ،‬ﻤﻘﺩﺍﺭ‪ ،‬ﻜﻤﻴﺔ‬
‫‪Amount brought forward‬‬ ‫ﻤﺒﻠﻎ ﻤﻨﻘﻭل ﻤﻥ ﺼﻔﺤﺔ ﺍﻟﻰ ﺃﺨﺭﻯ‬
‫‪Amount covered‬‬ ‫ﺍﻟﻤﺒﻠﻎ ﺍﻟﻤﻐﻁﻰ‬
‫‪Amount due‬‬ ‫ﺍﻟﻤﺒﻠﻎ ﺍﻟﻤﺴﺘﺤﻕ )ﻭﺍﺠﺏ ﺍﻻﺩﺍﺀ(‬
‫‪Amount insured‬‬ ‫ﺍﻟﻤﺒﻠﻎ ﺍﻟﻤﺅﻤﻥ‬
‫‪Amount of annuity‬‬ ‫ﻗﻴﻤﺔ ﺍﻟﺩﻓﻌﺔ ﺍﻟﺴﻨﻭﻴﺔ‬
‫‪Amount owing‬‬ ‫ﻤﺒﻠﻎ ﺍﻟﺒﺎﻗﻲ ﺍﻟﻤﻁﻠﻭﺏ‬
‫‪Amounting to‬‬ ‫ﺍﻟﺒﺎﻟﻎ ﻗﺩﺭﻩ‬
‫‪An‬‬
‫‪Analyze‬‬ ‫ﻴﺤﻠل‪ ،‬ﻴﻌﺭﺏ‬
‫‪Analysis‬‬ ‫ﺘﻔﺼﻴل‪ ،‬ﺘﺤﻠﻴل‪ ،‬ﺍﻋﺭﺍﺏ‬
‫‪Analysis sheet‬‬ ‫ﻜﺸﻑ ﺍﻟﺘﻔﺼﻴﻠﻲ )ﺘﺤﻠﻴل(‬
‫‪Analyst‬‬ ‫ﺍﻟﻤﺤﻠل‪ ،‬ﺍﻟﻤﺤﻠل ﺍﻟﻨﻔﺴﻲ‬
‫‪Analytic‬‬ ‫ﺘﺤﻠﻴﻠﻲ‬
‫‪Analytic report‬‬ ‫ﺘﻘﺭﻴﺭ ﺘﺤﻠﻴﻠﻲ‬
‫‪Anchorage‬‬ ‫ﺭﺴﻭﻡ ﺍﺭﺴﺎﺀ‪ ،‬ﺍﺭﺴﺎﺀ‬
‫)‪And Co., (Company‬‬ ‫ﻭﺸﺭﻜﺎﻩ‬
‫‪Annex‬‬ ‫ﻤﻠﺤﻕ‪ ،‬ﻴﻀﻡ‬
‫‪Annexation‬‬ ‫ﺍﻟﺤﺎﻕ‪ ،‬ﺍﻟﻀﻡ‪ ،‬ﻜﻭﻥ ﺍﻟﺸﻲﺀ ﻤﻠﺤﻘﺎ‬
‫‪Annexed document‬‬ ‫ﺍﻟﻭﺜﻴﻘﺔ ﺍﻟﻤﺭﻓﻘﺔ‬
‫‪Announce‬‬ ‫ﻴﻌﻠﻥ‪ ،‬ﻴﺸﻌﺭ‪ ،‬ﻴﺒﻠﻎ‬
‫‪Announcement‬‬ ‫ﺍﻋﻼﻥ‪ ،‬ﺒﻴﺎﻥ‪ ،‬ﺍﺒﻼﻍ‬
‫‪Annual‬‬ ‫ﺴﻨﻭﻱ )ﺩﻓﻌﺔ ﺴﻨﻭﻴﺔ(‬
‫‪Annual assembly‬‬ ‫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 ‫ﺤﺴﺎﺏ ﻗﺴﻁ ﺍﻻﻜﺘﺘﺎﺏ‬
Application for a post ‫ﻁﻠﺏ ﻭﻅﻴﻔﺔ‬
Application for shares ‫ﻁﻠﺏ ﺃﺴﻬﻡ‬
Application form ‫ﺍﺴﺘﻤﺎﺭﺓ ﻁﻠﺏ‬
Application of laws ‫ﺘﻁﺒﻴﻕ ﺍﻟﻘﻭﺍﻨﻴﻥ‬
Applied ‫ﺘﻁﺒﻴﻘﻲ‬
Applied cost ‫ﺍﻟﻜﻠﻔﺔ ﺍﻟﻤﻁﺒﻘﺔ‬
Applied economics ‫ﺍﻻﻗﺘﺼﺎﺩ ﺍﻟﺘﻁﺒﻴﻘﻲ‬
Appoint (‫ ﻴﺤﺩﺩ )ﻭﻗﺘﺎ‬،‫ ﻴﻭﻅﻑ‬،‫ﻴﻌﻴﻥ‬
Appointment ‫ ﻤﻭﻋﺩ‬،‫ ﺘﻭﻅﻴﻑ‬،‫ﺘﻌﻴﻴﻥ‬
Apportion ‫ ﻴﻭﺯﻉ‬،(‫ﻴﻘﺴﻡ )ﺍﻟﻰ ﺤﺼﺹ‬
apportionment ‫ ﺘﺨﺼﻴﺹ‬،‫ﺘﻘﺴﻴﻡ‬
Appraisal ‫ ﺘﺜﻤﻴﻥ‬،‫ﺘﻘﺩﻴﺭ‬
Appraisal leader (‫ﺭﺌﻴﺱ ﺘﺜﻤﻴﻥ )ﺨﺒﻴﺭ ﺘﺜﻤﻴﻥ‬
Appraisal method ‫ﺍﺴﻠﻭﺏ ﺍﻟﺘﺜﻤﻴﻥ‬
Appraisal report ‫ﺘﻘﺭﻴﺭ ﺘﺜﻤﻴﻥ‬
Appraisal surplus ‫ﻓﺎﺌﺽ ﺍﻟﺘﻘﺩﻴﺭ‬
Appraise ‫ ﻴﻘﻴﻡ‬،‫ﻴﺜﻤﻥ‬
Appraised value ‫ﺍﻟﻘﻴﻤﺔ ﺍﻟﻤﻘﺩﺭﺓ‬
Appraiser ‫ ﺨﺒﻴﺭ‬،‫ﻤﺨﻤﻥ‬
Appreciation ‫ ﺍﻋﺠﺎﺏ‬،‫ﺍﺭﺘﻔﺎﻉ ﺍﻟﻘﻴﻤﺔ‬
Appreciation of currency ‫ﺍﺭﺘﻔﺎﻉ ﻗﻴﻤﺔ ﺍﻟﻌﻤﻠﺔ‬
Apprentice ‫ﺍﻟﺘﺩﺭﺏ ﻋﻠﻰ ﻤﻬﻨﺔ ﻭﻓﻘﺎ ﻟﺸﺭﻭﻁ ﻋﻘﺩ‬
Appropriate ‫ ﻤﻭﺍﻓﻕ‬،‫ ﻻﺌﻕ‬،‫ﻤﻨﺎﺴﺏ‬
‫ﻴﺨﺼﺹ‬
Appropriated ‫ﺍﻟﻔﺎﺌﺽ ﺍﻟﻤﺨﺼﺹ‬
Appropriation ‫ﺍﻟﺸﻲﺀ ﺍﻟﻤﺨﺼﺹ ﻟﻐﺭﺽ ﻤﺎ‬
Appropriation account ‫ﺤﺴﺎﺏ ﺍﻟﺘﺨﺼﻴﺹ‬
Appropriation act ‫ﻗﺭﺍﺭ ﺍﻟﺘﺨﺼﻴﺹ‬
Appropriation budget ‫ﻤﻴﺯﺍﻨﻴﺔ ﺍﻟﻤﺨﺼﺼﺎﺕ‬
Appropriation ledger ‫ﺍﺴﺘﺎﺫ ﺤﺴﺎﺒﺎﺕ ﺍﻟﺘﺨﺼﻴﺹ‬
Appropriation of the ‫ﺘﻭﺯﻴﻊ ﺍﻻﺭﺒﺎﺡ‬
profits
Appropriation period ‫ﻤﺩﺓ ﺍﻟﺘﺨﺼﻴﺹ‬
Appropriation refund ‫ﺍﻋﺎﺩﺓ ﻤﺒﻠﻎ ﺍﻟﺘﺨﺼﻴﺹ‬
Appropriation request ‫ﻁﻠﺏ ﺍﻟﺘﺨﺼﻴﺹ‬
Appropriation section ‫ﻗﺴﻁ ﺍﻟﺘﺨﺼﻴﺹ‬
‫‪Approval of a balance‬‬ ‫ﺘﺼﺩﻴﻕ ﺍﻟﻤﻴﺯﺍﻨﻴﺔ ﺍﻟﻌﺎﻤﺔ‬
‫‪sheet‬‬
‫‪Approve‬‬ ‫ﻴﺼﺩﻕ ﻋﻠﻰ‪ ،‬ﻴﻭﺍﻓﻕ ﻋﻠﻰ‬
‫‪Approximate‬‬ ‫ﺘﻘﺭﻴﺒﻲ‬
‫‪Approximately‬‬ ‫ﺘﻘﺭﻴﺒﺎ‪ ،‬ﻋﻠﻰ ﻭﺠﻪ ﺍﻟﺘﻘﺭﻴﺏ‬
‫‪Approximation‬‬ ‫ﺘﻘﺩﻴﺭ ﺘﻘﺭﻴﺒﻲ‬
‫‪Ar‬‬
‫‪Arbiter‬‬ ‫ﺍﻟﺤﻜﻡ‪ ،‬ﺍﻟﻭﺴﻴﻁ‬
‫‪Arbitrage‬‬ ‫ﺘﺤﻜﻴﻡ‪ ،‬ﺘﺭﺠﻴﺢ‪ ،‬ﻤﺭﺍﺒﺤﺔ‬
‫ﺍﺴﺘﺨﻼﺹ ﺍﻟﺭﺒﺢ ﻤﻥ ﻓﺭﻭﻕ ﺍﺴﻌﺎﺭ ﺍﻟﺼﺭﻑ‬
‫‪Arbitrage of exchange‬‬ ‫ﻤﻭﺍﺯﻨﺔ ﺴﻌﺭ ﺍﻟﺼﺭﻑ‬
‫‪Arbitrary‬‬ ‫ﺍﻋﺘﺒﺎﻁﻲ‪ ،‬ﻜﻴﻔﻲ‬
‫‪Arbitrate‬‬ ‫ﻴﺘﻭﺴﻁ‪ ،‬ﻴﺤﻜﻡ‪ ،‬ﻴﻔﺼل ﻓﻲ ﻨﺯﺍﻉ‬
‫‪Arbitration‬‬ ‫ﺘﺤﻜﻴﻡ‪ ،‬ﻤﻭﺍﺯﻨﺔ ﺴﻌﺭ ﺍﻟﺼﺭﻑ‬
‫‪Arbitration award‬‬ ‫ﻗﺭﺍﺭ ﺍﻟﺘﺤﻜﻴﻡ‬
‫‪Arbitration board‬‬ ‫ﻫﻴﺌﺔ ﺍﻟﺘﺤﻜﻴﻡ‬
‫‪Arbitration of exchange‬‬ ‫ﺍﻟﻤﺭﺍﺠﺤﺔ ﻓﻲ ﺍﻟﺼﺭﻑ‬
‫‪Arbitrator‬‬ ‫ﺍﻟﺤﻜﻡ‪ ،‬ﺍﻟﻭﺴﻴﻁ‬
‫‪Archives‬‬ ‫ﻤﺤﻔﻭﻅﺎﺕ‪ ،‬ﻤﻜﺎﻥ ﺤﻔﻅ ﺍﻟﺴﺠﻼﺕ‬
‫‪Archivist‬‬ ‫ﺃﻤﻴﻥ ﺍﻟﻤﺤﻔﻭﻅﺎﺕ )ﺍﻷﺭﺸﻴﻑ(‬
‫‪Are‬‬ ‫ﻤﻘﻴﺎﺱ ﺴﻁﺢ ﻤﺎﺌﺔ ﻤﺘﺭ ﻤﺭﺒﻊ ﺍﻭ ‪ ١١٩,٦‬ﻴﺎﺭﺩﺓ‬
‫ﻤﺭﺒﻌﺔ‬
‫‪Area‬‬ ‫ﻤﺴﺎﺤﺔ‪ ،‬ﻤﻨﻁﻘﺔ‬
‫‪Argument‬‬ ‫ﻤﺠﺎﺩﻟﺔ‪ ،‬ﺤﺠﺔ‪ ،‬ﺨﻼﻑ‬
‫‪Arithmetic‬‬ ‫ﻋﻠﻡ ﺍﻟﺤﺴﺎﺏ‬
‫‪Arithmetic mean‬‬ ‫ﺍﻟﻤﺘﻭﺴﻁ ﺍﻟﺤﺴﺎﺒﻲ‬
‫‪Arithmetic progressions‬‬ ‫ﻤﺘﻭﺍﻟﻴﺎﺕ ﻋﺩﺩﻴﺔ‬
‫‪Arm‬‬ ‫ﺫﺭﺍﻉ‪ ،‬ﻗﻭﺓ‪ ،‬ﻴﺩ ﺍﻟﻜﺭﺴﻲ‬
‫‪• The arm of the law‬‬ ‫ﻗﻭﺓ ﺴﻠﻁﺔ‬
‫‪• Arm in arm‬‬ ‫ﺩﺭﺍﻋﺎ ﺒﺫﺭﺍﻉ‬
‫‪• At arm(s) length‬‬ ‫ﻋﻠﻰ ﻤﺩﻯ ﺍﻟﺫﺭﺍﻉ‬
‫ﺍﺴﺎﺱ ﺘﺠﺎﺭﻱ‬
‫)‪• Infant in arm(s‬‬ ‫ﻁﻔل ﺭﻀﻴﻊ‬
‫‪• To keep somebody‬‬ ‫ﻴﺘﺤﻔﻅ ﻓﻲ ﻋﻼﻗﺎﺘﻪ ﻤﻌﻪ‬
‫‪at arm(s) length‬‬
‫)‪• With open arm(s‬‬ ‫ﺒﺤﺭﺍﺭﺓ‪ ،‬ﺒﺤﻤﺎﺴﺔ‬
‫‪Arms length transactions‬‬ ‫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 ‫ﺍﻴﻀﺎ‬
‫‪• As well as‬‬ ‫ﺒﺎﻻﻀﺎﻓﺔ ﺍﻟﻰ‬
‫‪• As yet‬‬ ‫ﺤﺘﻰ ﺍﻻﻥ‬
‫‪• So as to‬‬ ‫ﻟﻜﻲ‬
‫‪As is‬‬ ‫ﻋﻠﻰ ﻋﻼﺘﻪ‪ ،‬ﻜﻤﺎ ﻫﻭ‬
‫‪Ascertain‬‬ ‫ﻴﺘﺄﻜﺩ‪ ،‬ﻴﺘﺤﻘﻕ ﻤﻥ‬
‫‪Ascertainable‬‬ ‫ﻴﻤﻜﻥ ﺍﻟﺘﺤﻘﻕ ﻤﻨﻪ‪ ،‬ﻴﻁﻠﺏ )ﻤﻨﻪ(‬
‫‪Ask‬‬ ‫ﻴﺴﺄل‪ ،‬ﻴﻁﻠﺏ‪ ،‬ﻴﻠﺘﻤﺱ‬
‫‪Asking‬‬ ‫ﻴﻁﻠﺏ‪ ،‬ﺍﻟﺴﻌﺭ ﺍﻟﻤﻠﻁﻭﺏ‬
‫‪Asocial‬‬ ‫ﺍﻨﺎﻨﻲ‪ ،‬ﻻ ﺍﺠﺘﻤﺎﻋﻲ‬
‫‪Assembly‬‬ ‫ﻤﺠﻠﺱ‪ ،‬ﺍﺠﺘﻤﺎﻉ )ﺠﻤﻌﻴﺔ(‬
‫ﻤﺠﻤﻭﻋﺔ ﺍﺠﺯﺍﺀ ﺁﻟﺔ‬
‫‪Assembly costs‬‬ ‫ﺘﻜﺎﻟﻴﻑ ﺍﻟﺘﺠﻤﻴﻊ‬
‫‪Assembly line‬‬ ‫ﺨﻁ ﺍﻟﺘﺠﻤﻴﻊ )ﺍﻭ ﻨﻅﺎﻡ(‬
‫)ﺘﺠﻤﻴﻊ ﺍﻻﺩﻭﺍﺕ ﻭﺍﻵﻻﺕ(‬
‫‪Assembly sheet‬‬ ‫ﺒﻴﺎﻥ ﺘﺠﻤﻴﻊ‬
‫‪Assent‬‬ ‫ﻴﻭﺍﻓﻕ ﻋﻠﻰ‪ ،‬ﻤﻭﺍﻓﻘﺔ‪ ،‬ﺘﺼﺩﻴﻕ ﻋﻠﻰ‬
‫‪Assert‬‬ ‫ﻴﺅﻜﺩ‪ ،‬ﺠﺯﻡ‬
‫‪Assertion‬‬ ‫ﺍﺜﺒﺎﺕ‪ ،‬ﺠﺯﻡ‪ ،‬ﺘﻭﻜﻴﺩ‬
‫‪Assess‬‬ ‫ﻴﺤﺩﺩ ﻨﺴﺒﺔ ﻀﺭﻴﺒﺔ‬
‫‪Assessable‬‬ ‫ﺨﺎﻀﻊ ﻟﻠﻀﺭﻴﺒﺔ‬
‫‪Assessable income‬‬ ‫ﺍﻴﺭﺍﺩ ﺨﺎﻀﻊ ﻟﻠﻀﺭﻴﺒﺔ‬
‫‪Assessed value‬‬ ‫ﺍﻟﻘﻴﻤﺔ ﺍﻟﻤﻘﺩﺭﺓ‬
‫‪Assessment‬‬ ‫ﺘﻘﻴﻴﻡ‪ ،‬ﺘﺨﻤﻴﻥ )ﻻﻏﺭﺍﺽ ﻀﺭﻴﺒﺔ(‬
‫‪Assessment list‬‬ ‫ﻗﺎﺌﻤﺔ ﺍﻟﻤﻭﺍﺩ ﺍﻟﺨﺎﻀﻌﺔ ﻟﻠﻀﺭﻴﺒﺔ‬
‫‪Assessment of rates‬‬ ‫ﺘﻘﺩﻴﺭ ﺍﻻﺴﻌﺎﺭ‬
‫‪Assessment of taxes‬‬ ‫ﺘﻘﺩﻴﺭ ﺍﻟﻀﺭﺍﺌﺏ‬
‫‪Assessor‬‬ ‫ﻤﺨﻤﻥ ﺍﻟﻀﺭﺍﺌﺏ‬
‫‪Assets‬‬ ‫ﻤﻭﺠﻭﺩﺍ‪ ،‬ﺍﺼﻭل‪ ،‬ﻤﻤﺘﻠﻜﺎﺕ‬
‫‪• Available assets‬‬ ‫ﻤﻭﺠﻭﺩﺍﺕ ﺘﺤﺕ ﺍﻟﻴﺩ‬
‫‪• Circulating assets‬‬ ‫ﻤﻭﺠﻭﺩﺍﺕ ﻤﺘﺩﺍﻭﻟﺔ‬
‫‪• Current assets‬‬ ‫ﻤﻭﺠﻭﺩﺍﺕ ﻤﺘﺩﺍﻭﻟﺔ‬
‫‪• Fictitious assets‬‬ ‫ﻤﻭﺠﻭﺩﺍﺕ ﻭﻫﻤﻴﺔ‬
‫‪• Fixed assets‬‬ ‫ﻤﻭﺠﻭﺩﺍﺕ ﺜﺎﺒﺘﺔ‬
‫‪• Intangible assets‬‬ ‫ﻤﻭﺠﻭﺩﺍﺕ ﻤﻌﻨﻭﻴﺔ‬
‫‪• Liquid assets‬‬ ‫ﻤﻭﺠﻭﺩﺍﺕ ﺴﺎﺌﻠﺔ )ﺴﻴﻭﻟﺔ(‬
‫‪• Other assets‬‬ ‫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 ‫ﺃﺴﻬﻡ ﻤﺼﺭﻓﻴﺔ‬
‫‪Bank transfer‬‬ ‫ﺘﺤﻭﻴل ﻤﺼﺭﻓﻲ‬
‫‪Bankable paper‬‬ ‫ﺃﻭﺭﺍﻕ ﻤﻘﺒﻭﻟﺔ‬
‫‪Banker‬‬ ‫ﺼﺎﺤﺏ ﻤﺼﺭﻑ‬
‫‪Banker’s acceptance‬‬ ‫ﺍﻋﺘﻤﺎﺩ ﻤﺼﺭﻓﻲ )ﻗﺒﻭل(‬
‫‪Banker’s discount‬‬ ‫ﺍﻟﺤﺴﻡ ﻤﺼﺭﻓﻲ )ﻓﻲ ﺍﻟﺨﺎﺭﺝ(‬
‫‪Banker’s draft‬‬ ‫ﺤﻭﺍﻟﺔ ﻤﺼﺭﻓﻴﺔ‬
‫‪Banker’s lien‬‬ ‫ﻜﻔﺎﻟﺔ ﻤﺼﺭﻑ ﻋﻠﻰ ﻤﻤﺘﻠﻜﺎﺕ ﺸﺨﺹ‬
‫‪Banking‬‬ ‫ﺍﻋﻤﺎل ﻤﺼﺭﻓﻴﺔ‪ ،‬ﺼﻴﺭﻓﺔ‬
‫‪Bankrupt‬‬ ‫ﻤﻔﻠﺱ‪ ،‬ﺍﻟﻌﺎﺠﺯ ﻋﻥ ﺩﻓﻊ ﺩﻴﻭﻨﻪ‬
‫‪Bankruptcy‬‬ ‫ﺍﻓﻼﺱ‬
‫‪• Act of bankruptcy‬‬ ‫ﻋﻤل ﻤﻭﺠﺏ ﻟﻠﺘﻔﻠﻴﺱ‬
‫‪• Court of‬‬ ‫ﻤﺤﻜﻤﺔ ﺍﻻﻓﻼﺱ‬
‫‪bankruptcy‬‬
‫‪• Fraudulent‬‬ ‫ﺍﻓﻼﺱ ﺍﺤﺘﻴﺎﻟﻲ‬
‫‪bankruptcy‬‬
‫‪• General bankruptcy‬‬ ‫ﺍﻓﻼﺱ ﻋﻤﻭﻤﻲ‬
‫‪Bankruptcy by default‬‬ ‫ﺘﻔﻠﻴﺱ ﺒﺎﻟﺘﻘﺼﻴﺭ‬
‫‪Bankruptcy by fraud‬‬ ‫ﺍﻓﻼﺱ ﻤﻔﺘﻌل‬
‫‪Bankruptcy petition‬‬ ‫ﻁﻠﺏ ﺍﺸﻬﺎﺭ ﺍﻓﻼﺱ‬
‫‪Bargain‬‬ ‫ﻤﺴﺎﻭﻤﺔ‪ ،‬ﺍﺘﻔﺎﻕ ﻋﻠﻰ‬
‫‪• Collective‬‬ ‫ﺍﻟﻤﺴﺎﻭﻤﺔ ﺍﻟﺠﻤﺎﻋﻴﺔ‬
‫)‪bargain(ing‬‬
‫‪Barter‬‬ ‫ﻤﻘﺎﻴﻀﺔ‪ ،‬ﻤﺒﺎﺩﻟﺔ‬
‫‪Bartering‬‬ ‫ﺍﻟﺘﺠﺎﺭﺓ ﺒﺎﻟﻤﻘﺎﻴﻀﺔ‬
‫‪Base‬‬ ‫ﺃﺴﺎﺱ‪ ،‬ﻗﺎﻋﺩﺓ‪ ،‬ﺍﺴﻔل ﺍﻟﺸﻲﺀ‬
‫‪Base period‬‬ ‫ﻓﺘﺭﺓ ﻗﻴﺎﺴﻴﺔ‬
‫‪Base stock method‬‬ ‫ﻁﺭﻴﻘﺔ ﺍﻟﻤﺨﺯﻥ ﺍﻟﺜﺎﺒﺕ‬
‫‪Basic budget‬‬ ‫ﺍﻟﻤﻭﺍﺯﻨﺔ ﺍﻻﺴﺎﺴﻴﺔ‬
‫‪Basic cost‬‬ ‫ﺍﻟﻜﻠﻔﺔ ﺍﻻﺴﺎﺴﻴﺔ‬
‫‪Basic pay‬‬ ‫ﺍﻻﺠﺭ ﺍﻻﺴﺎﺴﻲ‬
‫‪Basic point‬‬ ‫ﺍﻟﻨﻘﻁﺔ ﺍﻻﺴﺎﺴﻴﺔ‬
‫‪Basic point system‬‬ ‫ﻨﻅﺎﻡ ﺍﻟﺘﺴﻌﻴﺭ ﺍﻻﺴﺎﺴﻲ‬
‫‪Basic price‬‬ ‫ﺍﻟﺴﻌﺭ ﺍﻻﺴﺎﺴﻲ‬
‫‪Basic standard cost‬‬ ‫ﺍﻟﻜﻠﻔﺔ ﺍﻟﻤﻌﻴﺎﺭﻴﺔ‬
‫‪Basis‬‬ ‫ﻋﻨﺼﺭ ﺍﺴﺎﺴﻲ‪ ،‬ﺍﺴﺎﺱ‬
‫‪Basis classification‬‬ ‫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 ‫ﺭﺃﺱ ﻤﺎل ﺴﻨﺩﺍﺕ‬
• Declared capital ‫ﺭﺃﺱ ﺍﻟﻤﺎل ﺍﻟﻤﻌﻠﻥ‬
• Floating capital ‫ﺭﺃﺱ ﻤﺎل ﺴﺎﺌﺏ‬
• Free capital ‫ﺭﺃﺱ ﻤﺎل ﺤﺭ‬
• Idle capital ‫ﺭﺃﺱ ﻤﺎل ﻋﺎﻁل‬
• Initial capital ‫ﺭﺍﺱ ﻤﺎل ﻤﺒﺩﺌﻲ‬
• Issued capital ‫ﺭﺃﺱ ﻟﻤﺎل ﺍﻟﻤﺼﺩﺭ‬
• Long-term capital ‫ﺭﺍﺱ ﻤﺎل ﻁﻭﻴل ﺍﻟﻤﺩ‬
• Lucrative capital ‫ﺭﺃﺱ ﻤﺎل ﻤﺭﺒﺢ‬
• Marginal efficiency ‫ﺍﻟﻔﻌﺎﻟﻴﺔ ﺍﻟﻘﺼﻭﻯ ﻟﺭﺃﺱ ﺍﻟﻤﺎل‬
of capital
• Nominal capital ‫ﺭﺃﺱ ﻤﺎل ﺍﺴﻤﻲ‬
• Outstanding capital ‫ﺭﺃﺱ ﻤﺎل ﻏﻴﺭ ﻤﺼﺩﺭ‬
• Rate of formation ‫ﻨﺴﺒﺔ ﺘﻜﻭﻴﻥ ﺭﺃﺱ ﺍﻟﻤﺎل‬
capital
• Reduction capital ‫ﺘﺨﻔﻴﺽ ﺭﺃﺱ ﺍﻟﻤﺎل‬
• Registered capital ‫ﺭﺃﺱ ﺍﻟﻤﺎل ﺍﻟﻤﺴﺠل‬
• Share capital ‫ ﺭﺍﺱ ﻤﺎل ﺍﻟﺸﺭﻜﺔ‬،‫ﺃﺴﻬﻡ ﺭﺃﺱ ﺍﻟﻤﺎل‬
• Short term capital ‫ﺭﺃﺱ ﻤﺎل ﻗﺼﻴﺭ ﺍﻷﺠل‬
• Subscribed capital ‫ﺭﺃﺱ ﻤﺎل ﻤﻜﺘﺘﺏ ﺒﻪ‬
• Sunk capital ‫ﺭﺃﺱ ﻤﺎل ﻤﺼﻭﺭ‬
• Working capital ‫ﺭﺃﺱ ﻤﺎل ﺍﻟﺘﺸﻐﻴل‬
Capital account ‫ﺤﺴﺎﺏ ﺭﺍﺱ ﺍﻟﻤﺎل‬
Capital assets ‫ ﺭﺃﺱ ﻤﺎل ﺜﺎﺒﺕ‬،‫ﻤﻭﺠﻭﺩﺍﺕ‬
Capital budget ‫ ﻤﻴﺯﺍﻨﻴﺔ ﺘﻭﻅﻴﻑ‬،‫ﻤﻴﺯﺍﻨﻴﺔ ﺭﺃﺱ ﺍﻟﻤﺎل‬
Capital coefficient ‫ﻤﻌﺎﻤل ﺭﺃﺱ ﺍﻟﻤﺎل‬
Capital dividend ‫ﺤﺼﺔ ﺭﺒﺢ ﺭﺃﺱ ﺍﻟﻤﺎل‬
Capital efficiency (‫ﻜﻔﺎﻴﺔ ﺭﺃﺱ ﺍﻟﻤﺎل )ﻓﻲ ﻓﺘﺭﺓ ﻤﻌﻴﻨﺔ‬
Capital expenditure ‫ﺍﻟﻤﺼﺭﻭﻓﺎﺕ ﺍﻟﺭﺃﺴﻤﺎﻟﻴﺔ‬
Capital gains ‫ﺃﺭﺒﺎﺡ ﺭﺃﺴﻤﺎﻟﻴﺔ‬
Capital goods ‫ ﺴﻠﻊ ﺍﻨﺘﺎﺠﻴﺔ‬،‫ﻭﺴﺎﺌل ﺍﻨﺘﺎﺝ‬
Capital income ‫ﻋﺎﺌﺩﺍﺕ ﺭﺃﺱ ﺍﻟﻤﺎل‬
Capital investment ‫ﺍﺴﺘﺜﻤﺎﺭ ﺭﺍﺱ ﺍﻟﻤﺎل‬
Capital levy ‫ﻀﺭﻴﺒﺔ ﺭﺃﺱ ﺍﻟﻤﺎل‬
Capital liability ‫ﻗﺭﺽ ﻁﻴﻭل ﺍﻻﺠل‬
Capital movement ‫ﺤﺭﻜﺔ ﺭﺃﺱ ﺍﻟﻤﺎل‬
Capital outlay ‫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 ‫ﺸﺤﻨﺔ ﺍﻭ ﺍﺭﺴﺎﻟﻴﺔ ﺒﻀﺎﻋﺔ‬
‫‪• On consignment‬‬ ‫ﺒﺭﺴﻡ ﺍﻻﻤﺎﻨﺔ‬
‫‪Consignment account‬‬ ‫ﺤﺴﺎﺏ ﺒﻀﺎﻋﺔ ﺍﻻﻤﺎﻨﺔ‬
‫‪Consignment note‬‬ ‫ﺍﺸﻌﺎﺭ ﺸﺤﻥ ﺒﺭﻱ )ﺘﺫﻜﺭﺓ ﻨﻘل(‬
‫)‪Consignor (er‬‬ ‫ﺍﻟﻤﺭﺴل‪ ،‬ﺍﻟﺸﺎﺤﻥ‬
‫‪Consistency‬‬ ‫ﻤﺘﺎﻨﺔ‪ ،‬ﺍﻨﺘﻅﺎﻡ‪ ،‬ﺜﺒﺎﺕ ﻋﻠﻰ ﻤﺒﺩﺃ‬
‫‪Consistent buying‬‬ ‫ﻤﺸﺘﺭﻴﺎﺕ ﻤﺘﻤﺎﺜﻠﺔ‬
‫‪Consolidate‬‬ ‫ﻴﻭﺤﺩ‪ ،‬ﻴﺩﻤﺞ‪ ،‬ﻴﺘﻤﺎﺴﻙ‬
‫‪Consolidated account‬‬ ‫ﺤﺴﺎﺏ ﻤﻭﺤﺩ‬
‫‪Consolidated annuities‬‬ ‫ﻤﻭﺍﺭﺩ ﻤﻭﺤﺩﺓ‬
‫‪Consolidated balance‬‬ ‫ﺍﻟﻤﻴﺯﺍﻨﻴﺔ ﺍﻟﻤﻭﺤﺩﺓ‬
‫‪sheet‬‬
‫‪Consolidated bond‬‬ ‫ﺴﻨﺩﺍﺕ ﻤﻭﺤﺩﺓ‬
‫‪Consolidated financial‬‬ ‫ﺒﻴﺎﻨﺎﺕ ﺤﺴﺎﺒﻴﺔ ﻤﻭﺤﺩﺓ‬
‫‪statement‬‬
‫‪Consolidated good will‬‬ ‫ﺍﻟﺸﻬﺭﺓ ﺍﻟﻤﺩﻋﻤﺔ‬
‫‪Consolidated group‬‬ ‫ﻤﺠﻤﻭﻋﺔ ﺍﻟﺸﺭﻜﺎﺕ ﻤﻭﺤﺩﺓ ﺍﻟﻤﻴﺯﺍﻨﻴﺔ‬
‫‪Consolidated surplus‬‬ ‫ﺍﻟﻔﺎﺌﺽ ﺍﻟﻤﻭﺤﺩ‬
‫‪Consolidation‬‬ ‫ﺍﻻﻨﺩﻤﺎﺝ )ﻤﻴﺯﺍﻨﻴﺘﻴﻥ ﺍﻭ ﺸﺭﻜﺘﻴﻥ ﺍﻭ ﺍﻜﺜﺭ(‬
‫‪Consoles‬‬ ‫ﺃﻤﻭﺍل ﻤﻀﻤﻭﻨﺔ )ﺴﻨﺩﺍﺕ ﺩﻴﻥ ﺤﻜﻭﻤﻴﺔ(‬
‫‪Constituent‬‬ ‫ﺘﺄﺴﻴﺴﻲ‪ ،‬ﻤﺨﻭل ﻟﻭﻀﻊ ﺩﺴﺘﻭﺭ‬
‫‪Constituent assembly‬‬ ‫ﻤﺠﻠﺱ ﺘﺄﺴﻴﺴﻲ‬
‫‪Constitute‬‬ ‫ﻴﺅﻟﻑ‪ ،‬ﻴﺴﻥ )ﺘﺸﺭﻴﻌﺎ(‪ ،‬ﻴﻨﺸﺊ‬
‫‪Constitution‬‬ ‫ﻗﺎﻨﻭﻥ‪ ،‬ﻋﺭﻑ‪ ،‬ﺩﺴﺘﻭﺭ‬
‫‪Constitutional‬‬ ‫ﻗﺎﻨﻭﻨﻲ‪ ،‬ﺃﺴﺎﺴﻲ‬
‫‪Construction‬‬ ‫ﺍﻨﺸﺎﺀ‪ ،‬ﺒﻨﺎﺀ‬
‫‪Construction in progress‬‬ ‫ﺍﻨﺸﺎﺀ ﻓﻲ ﺴﻴﺭ ﺍﻟﻌﻤل‬
‫‪Constructive total loss‬‬ ‫ﺍﻟﺨﺴﺎﺭﺓ ﺍﻟﻜﻠﻴﺔ ﺍﻟﺘﻘﺩﻴﺭﻴﺔ )ﺍﺴﺘﻨﺘﺎﺠﻲ(‬
‫‪Consular invoice‬‬ ‫ﻗﺎﺌﻤﺔ ﻗﻨﺼﻠﻴﺔ‬
‫‪Consult‬‬ ‫ﻴﺴﺘﺸﻴﺭ‬
‫‪Consultant‬‬ ‫ﻤﺴﺘﺸﺎﺭ‪ ،‬ﺍﻟﺨﺒﻴﺭ‬
‫‪Consultation‬‬ ‫ﺍﺴﺘﺸﺎﺭﺓ ﺍﻭ ﻤﺩﺍﻭﻟﺔ‬
‫‪Consume‬‬ ‫ﻴﺴﺘﻬﻠﻙ‪ ،‬ﻴﺴﺘﻨﻔﺫ‬
‫‪Consumer‬‬ ‫ﻤﺴﺘﻬﻠﻙ )ﻟﻠﺴﻠﻌﺔ ﺍﻟﺘﺠﺎﺭﻴﺔ(‬
‫‪Consumer’s cooperative‬‬ ‫ﺠﻤﻴﻌﺔ ﺍﺴﺘﻬﻼﻜﻴﺔ ﺘﻌﺎﻭﻨﻴﺔ‬
‫‪societies‬‬
‫‪Consumer goods‬‬ ‫ﺒﻀﺎﺌﻊ ﺍﺴﺘﻬﻼﻜﻴﺔ‬
‫‪Consumer price index‬‬ ‫ﺩﻟﻴل ﺍﺴﻌﺎﺭ ﺍﻟﻤﺴﺘﻬﻠﻙ‬
‫‪Consumption‬‬ ‫ﺍﺴﺘﻬﻼﻙ‬
‫‪Containers‬‬ ‫ﺍﻟﺤﺎﻓﻅﺎﺕ‪ ،‬ﻭﻋﺎﺀ‬
‫‪Contango‬‬ ‫ﻏﺭﺍﻤﺔ ﺘﺄﺠﻴل )ﻓﻲ ﺸﺭﺍﺀ ﺍﻷٍﺴﻬﻡ(‬
‫‪Contents‬‬ ‫ﻤﺤﺘﻭﻴﺎﺕ‪ ،‬ﻤﻀﻤﻭﻥ‬
‫‪Contest‬‬ ‫ﻴﺘﻨﺎﺯﻉ‪ ،‬ﻴﻨﺎﻗﺵ‪ ،‬ﻴﻨﺎﻀل‬
‫‪Contingency‬‬ ‫ﻁﺎﺭﺉ‪ ،‬ﺤﺎﺩﺙ ﻏﻴﺭ ﻤﺘﻭﻗﻊ‬
‫‪Contingency fund‬‬ ‫ﺼﻨﺩﻭﻕ ﺍﻟﻁﻭﺍﺭﺉ‬
‫‪Contingent annuity‬‬ ‫ﺩﻓﻌﺔ ﺩﻭﺭﻴﺔ ﻁﺎﺭﺌﺔ‬
‫‪Contingent liability‬‬ ‫ﺍﻟﺘﺯﺍﻡ ﻁﺎﺭﺉ‬
‫‪Contingent reserve‬‬ ‫ﺍﺤﺘﻴﺎﻁﻲ ﻟﻠﻁﻭﺍﺭﺉ‬
‫‪Continuous audit‬‬ ‫ﺍﻟﺘﺩﻗﻴﻕ ﺍﻟﻤﺴﺘﻤﺭ‬
‫‪Continuous audit file‬‬ ‫ﻤﻠﻑ ﺍﻟﺘﺩﻗﻴﻕ ﺍﻟﺩﺍﺌﻡ‬
‫‪Continuous billing‬‬ ‫ﺍﻟﻤﻁﺎﻟﺒﺔ ﺍﻟﻤﺴﺘﻤﺭﺓ‬
‫‪Continuous inventory‬‬ ‫ﺍﻟﺠﺭﺩ ﺍﻟﻤﺴﺘﻤﺭ‬
‫‪Contra account‬‬ ‫ﺤﺴﺎﺏ ﻟﻪ ﻤﻘﺎﺒل‬
‫‪Contra charge‬‬ ‫ﻗﻴﺩ ﻟﻪ ﻤﻘﺎﺒل‬
‫‪Contra entry‬‬ ‫ﻗﻴﺩ ﻴﻭﻤﻴﺔ ﻟﻪ ﻤﻘﺎﺒل‬
‫‪Contraband‬‬ ‫ﺴﻠﻊ ﻤﻬﺭﺒﺔ‬
‫‪Contract‬‬ ‫ﻋﻘﺩ‪ ،‬ﺍﺘﻔﺎﻗﻴﺔ‬
‫‪Contracts authorization‬‬ ‫ﺘﻔﻭﻴﺽ ﺒﻌﻘﺩ‬
‫‪Contract price‬‬ ‫ﺴﻌﺭ ﺍﻟﻌﻘﺩ‬
‫‪Contracting parties‬‬ ‫ﺍﻷﻁﺭﺍﻑ ﺍﻟﻤﺘﻌﺎﻗﺩﺓ‬
‫)‪Contractor (er‬‬ ‫ﻤﺘﻌﻬﺩ‪ ،‬ﺍﻟﻤﻘﺎﻭل‬
‫‪Contradict‬‬ ‫ﻴﻨﺎﻗﺵ‪ ،‬ﻴﻜﺫﹼﺏ‪ ،‬ﻴﻨﻜﺭ ﺼﺤﺔ ﺸﻲﺀ‬
‫‪Contradiction‬‬ ‫ﺘﻨﺎﻗﺽ‪ ،‬ﺍﻨﻜﺎﺭ‬
‫‪Contrary‬‬ ‫ﻤﻀﺎﺩ‪ ،‬ﻤﻨﺎﻗﺽ‪ ،‬ﺍﻟﻌﻜﺱ‬
‫‪Contribute‬‬ ‫ﻴﺴﺎﻫﻡ‪ ،‬ﻴﺘﺒﺭﻉ ﺒـ‬
‫‪Contributed capital‬‬ ‫ﺍﻟﺭﺃﺴﻤﺎل ﺍﻟﻤﺴﺎﻫﻡ ﺒﻪ‬
‫‪Contributed surplus‬‬ ‫ﺍﻟﻔﺎﺌﺽ ﺍﻟﻤﺩﻓﻭﻉ‬
‫‪Contribution‬‬ ‫ﻤﺸﺎﺭﻜﺔ‪ ،‬ﺍﺴﻬﺎﻡ‬
‫‪Contribution margin‬‬ ‫ﻤﺸﺎﺭﻜﺔ )ﺯﻴﺎﺩﺓ ﻗﻴﻤﺔ ﺍﻟﻤﺒﻴﻌﺎﺕ ﻟﻤﻨﺘﻭﺝ ﻋﻠﻰ ﺍﻟﻜﻠﻔﺔ(‬
‫‪Control‬‬ ‫ﻀﺒﻁ‪ ،‬ﻴﺭﺍﻗﺏ‪ ،‬ﻴﻭﺠﻪ‬
‫‪Control a line‬‬ ‫ﻭﻜﻴل ﻋﻥ ﺍﻟﻤﺅﻤﻥ )ﻓﻲ ﺍﻟﺘﺠﺎﺭﺓ(‬
‫‪Control account‬‬ ‫ﻤﺒﻠﻎ ﺍﻟﻤﻌﺎﻤﻠﺔ‬
‫‪Control chart‬‬ ‫ﺭﻗﺎﺒﺔ ﺒﺨﻁ ﺒﻴﺎﻨﻲ‬
‫‪Controlled economy‬‬ ‫ﺍﻗﺘﺼﺎﺩ ﻤﻭﺠﻪ‬
‫‪Controller‬‬ ‫ﻤﺭﺍﻗﺏ )ﺍﻭ ﻤﺩﻗﻕ ﺍﻟﺤﺴﺎﺒﺎﺕ(‬
‫‪Controlling company‬‬ ‫ﺸﺭﻜﺔ ﻤﺎﻟﻜﺔ ﻷﻜﺜﺭ ﺍﻷﺴﻬﻡ ﻓﻲ ﺸﺭﻜﺔ ﺃﺨﺭﻯ‬
‫)ﺍﻟﺸﺭﻜﺔ ﺍﻟﻤﺴﻴﻁﺭﺓ(‬
‫‪Controversy‬‬ ‫ﺠﺩﺍل‪ ،‬ﺨﻼﻑ‬
‫‪Convene‬‬ ‫ﻴﺩﻋﻭ ﺍﻟﻰ ﺍﺠﺘﻤﺎﻉ‬
‫‪Convention‬‬ ‫ﺍﺘﻔﺎﻕ‪ ،‬ﻤﺅﺘﻤﺭ‬
‫‪Conventional rate‬‬ ‫ﺍﻟﺴﻌﺭ ﺍﻟﻤﺘﻔﻕ ﻋﻠﻴﻪ‬
‫‪Conversion‬‬ ‫ﺘﺤﻭﻴل‪ ،‬ﺍﻏﺘﺼﺎﺏ‪ ،‬ﺍﺨﺘﻼﺱ‬
‫‪Conversion cost‬‬ ‫ﻜﻠﻔﺔ ﺍﻟﺘﺤﻭﻴل‬
‫‪Conversion loan‬‬ ‫ﻗﺭﺽ ﺘﺤﻭﻴل‬
‫‪Convert‬‬ ‫ﻴﺤﻭل‪ ،‬ﻴﺘﺤﻭل‬
‫‪Convertible‬‬ ‫ﻴﻤﻜﻥ ﺘﺤﻭﻴﻠﻪ ﺍﻭ ﺍﺒﺩﺍﻟﻪ‬
‫‪Convertible bond‬‬ ‫ﺴﻨﺩ ﻗﺎﺒل ﻟﻼﺴﺘﺒﺩﺍل ﺍﻟﻰ ﺍﻭﺭﺍﻕ ﻤﺎﻟﻴﺔ ﺍﺨﺭﻯ‬
‫‪Convertible paper money‬‬ ‫ﺍﻭﺭﺍﻕ ﻨﻘﺩﻴﺔ ﻗﺎﺒﻠﺔ ﻟﻠﺘﺤﻭﻴل ﺍﻟﻰ ﻋﻤﻼﺕ ﺍﺠﻨﺒﻴﺔ‬
‫‪Convertible securities‬‬ ‫ﺍﻭﺭﺍﻕ ﻤﺎﻟﻴﺔ ﺴﻬﻠﺔ ﺍﻟﺘﺤﻭﻴل ﺍﻟﻰ ﻨﻘﺩ‬
‫‪Conveyance‬‬ ‫ﻭﺍﺴﻁﺔ ﻨﻘل‪ ،‬ﺍﻟﺘﻔﺭﻴﻎ )ﻨﻘل ﺍﻟﻤﻠﻜﻴﺔ ﻤﻥ ﺸﺨﺹ ﺍﻟﻰ‬
‫ﺁﺨﺭ(‬
‫‪Convict‬‬ ‫ﻤﺘﻬﻡ‪ ،‬ﺍﻟﻤﺤﻜﻭﻡ‬
‫‪Cook the balance sheet‬‬ ‫ﻤﻴﺯﺍﻨﻴﺔ ﻤﺯﻭﺭﺓ‬
‫‪Cooling period‬‬ ‫ﻓﺘﺭﺓ ﺍﻻﻨﺘﻅﺎﺭ )ﺍﻗﺘﺼﺎﺩﻱ(‬
‫‪Co-operate‬‬ ‫ﻴﺘﻌﺎﻭﻥ‬
‫‪Co-ordinate‬‬ ‫ﻴﻨﺴﻕ‬
‫‪Copy‬‬ ‫ﻨﺴﺨﺔ‬
‫‪• Rough copy‬‬ ‫ﻨﺴﺨﺔ ﻤﺴﻭﺩﺓ‬
‫‪Copyright‬‬ ‫ﺤﻕ ﺍﻟﻨﺸﺭ ﺍﻭ ﺍﻟﺘﺄﻟﻴﻑ‬
‫‪Corner‬‬ ‫ﺍﺤﺘﻜﺎﺭ‬
‫‪Corporate action‬‬ ‫ﻗﺭﺍﺭ ﻤﺴﺎﻫﻤﻴﻥ‬
‫‪Corporate debt‬‬ ‫ﺩﻴﻭﻥ ﺸﺭﻜﺎﺕ‬
‫‪Corporate seal‬‬ ‫ﺨﺘﻡ ﺍﻟﺸﺭﻜﺔ‬
‫‪Corporation stocks‬‬ ‫ﻗﺭﻭﺽ ﺒﻠﺩﻴﺔ‬
‫‪Corpus‬‬ ‫ﺃﺼل‪ ،‬ﺭﺃﺱ ﻤﺎل‬
‫‪Correlation‬‬ ‫ﺍﻟﻌﻼﻗﺔ ﺍﻟﻤﺘﺒﺎﺩﻟﺔ‬
‫‪Correlation coefficient‬‬ ‫ﻤﻌﺎﻤل ﺍﻻﺭﺘﺒﺎﻁ‬
‫‪Correspond‬‬ ‫ﻴﺘﻁﺎﺒﻕ‪ ،‬ﻴﻨﺴﺠﻡ‬
‫‪Correspondent bank‬‬ ‫ﻤﺼﺭﻑ ﻤﺭﺍﺴل‬
‫‪Corresponding entry‬‬ ‫ﻗﻴﺩ ﺤﺴﺎﺏ ﻤﻁﺎﺒﻕ‬
‫‪Cost‬‬ ‫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 ‫ﻨﻔﻘﺔ ﺍﻟﻤﻌﻴﺸﺔ‬
‫‪Cost of production‬‬ ‫ﻜﻠﻔﺔ ﺍﻻﻨﺘﺎﺝ‬
‫‪Cost of sales‬‬ ‫ﻜﻠﻔﺔ ﺍﻟﻤﺒﻴﻌﺎﺕ‬
‫‪Cost or market price‬‬ ‫ﺴﻌﺭ ﺍﻟﺴﻭﻕ ﺍﻭ ﺍﻟﻜﻠﻔﺔ ﺃﻴﻬﻤﺎ ﺃﻗل )ﻋﻨﺩ ﺘﺴﻌﻴﺭ‬
‫‪which ever is lower‬‬ ‫ﺍﻟﺒﻀﺎﻋﺔ ﻓﻲ ﺍﻟﻤﺨﺎﺯﻥ(‬
‫‪Cost plus‬‬ ‫ﻨﻔﻘﺔ ﺍﻻﻨﺘﺎﺝ )ﻟﺘﺤﺩﻴﺩ ﺴﻌﺭ ﺒﻴﻊ ﺍﻟﺒﻀﺎﺌﻊ(‬
‫‪Cost price‬‬ ‫ﺴﻌﺭ ﺍﻟﺘﻜﻠﻔﺔ‬
‫‪Cost rate‬‬ ‫ﻤﻌﺩل ﺍﻟﺘﻜﻠﻔﺔ‬
‫‪Cost records‬‬ ‫ﺴﺠﻼﺕ ﺍﻟﻜﻠﻔﺔ‬
‫‪Cost reduction‬‬ ‫ﺘﺨﻔﻴﺽ ﺍﻟﺘﻜﻠﻔﺔ‬
‫‪Cost saving‬‬ ‫ﺘﻘﻠﻴﺹ ﺍﻟﻜﻠﻔﺔ‬
‫‪Cost sheet‬‬ ‫ﻗﺎﺌﻤﺔ ﺍﻟﺘﻜﺎﻟﻴﻑ‬
‫‪Cost standard‬‬ ‫ﺴﻌﺭ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﻤﻌﻴﺎﺭﻴﺔ )ﻤﻘﺎﻴﻴﺱ ﺍﻟﺘﻜﺎﻟﻴﻑ(‬
‫‪Cost system‬‬ ‫ﻨﻅﺎﻡ ﺍﻟﺘﻜﺎﻟﻴﻑ‬
‫‪Cost unit‬‬ ‫ﻭﺤﺩﺓ ﺍﻟﻜﻠﻔﺔ‪ ،‬ﻭﺤﺩﺓ ﺍﻟﺘﻜﺎﻟﻴﻑ‬
‫‪Cost unit rate‬‬ ‫ﻤﻌﺩل ﻭﺤﺩﺓ ﺍﻟﻨﺸﺎﻁ‬
‫‪Cost variance‬‬ ‫ﺍﻨﺤﺭﺍﻑ ﺍﻟﺘﻜﻠﻔﺔ‬
‫‪Costing‬‬ ‫ﺘﺜﺒﻴﺕ ﺴﻌﺭ ﺍﻟﺘﻜﻠﻔﺔ )ﺘﻘﺩﻴﺭ ﺍﻟﺘﻜﺎﻟﻴﻑ(‬
‫‪Costs‬‬ ‫ﺘﻜﺎﻟﻴﻑ‬
‫‪Count‬‬ ‫ﻴﻌﺩ‪ ،‬ﻴﺤﺼﻲ‬
‫‪Counter‬‬ ‫ﻤﻀﺎﺩ‪ ،‬ﻤﻘﺎﺒل‪ ،‬ﻤﻌﺎﺩل‬
‫‪Counter entry‬‬ ‫ﻗﻴﺩ ﻋﻜﺴﻲ‬
‫‪Counter error‬‬ ‫ﺍﻻﺨﻁﺎﺀ ﺍﻟﻤﺘﻌﺎﺩﻟﺔ‬
‫‪Counterbalance‬‬ ‫ﻴﻘﺎﺒل‪ ،‬ﻴﻭﺍﺯﻥ‬
‫‪Counterfeit money‬‬ ‫ﻨﻘﻭﺩ ﻤﺯﻴﻔﺔ‬
‫‪Counterfoil‬‬ ‫ﺍﺭﻭﻤﺔ )ﻜﻌﺏ ﺍﻟﻤﺴﺘﻨﺩﺍﺕ ﺍﻭ ﺍﻟﺸﻴﻙ(‬
‫‪Countersign‬‬ ‫ﻴﺼﺎﺩﻕ ﻋﻠﻰ ﺘﻭﻗﻴﻊ ﺸﺨﺹ ﺁﺨﺭ‬
‫‪Coupons‬‬ ‫ﻗﺴﺎﺌﻡ‬
‫‪Covenant‬‬ ‫ﺍﺘﻔﺎﻕ‪ ،‬ﻋﻘﺩ‪ ،‬ﻋﻬﺩ‬
‫‪Covenantee‬‬ ‫ﺍﻟﻤﻌﺎﻫﺩ‪ ،‬ﻤﺘﻌﻬﺩ ﻟﻪ‬
‫‪Cover‬‬ ‫ﻴﻐﻁﻲ‪ ،‬ﻴﺨﻔﻲ‪ ،‬ﻏﻼﻑ ﻜﺘﺎﺏ‬
‫‪• Ample cover‬‬ ‫ﺘﻐﻁﻴﺔ ﻜﺎﻓﻴﺔ‬
‫‪Coverage‬‬ ‫ﺘﻐﻁﻴﺔ ﻨﻘﺩﻴﺔ‪ ،‬ﻤﺠﺎل ﺍﻟﺘﻐﻁﻴﺔ‬
‫‪Cover into‬‬ ‫ﻴﺤﻭل ﺍﻟﻰ )ﻤﺜﻼ ﺍﻟﻰ ﻤﺼﺭﻑ ﺁﺨﺭ(‬
‫‪Covering‬‬ ‫ﻏﻁﺎﺀ‪ ،‬ﻏﻼﻑ‪ ،‬ﺤﺠﺎﺏ‬
‫‪Covering entry‬‬ ‫ﻗﻴﺩ ﺸﺎﻤل‬
‫‪Covering warrant‬‬ ‫ﻭﺜﻴﻘﺔ ﺘﻐﻁﻴﺔ‬
 ‫‪Cr‬‬
‫‪Craft‬‬ ‫ﻤﺭﻜﺏ ﺼﻐﻴﺭ‪ ،‬ﺍﻟﺼﻨﺩل )ﻹﻴﺼﺎل ﺍﻟﺒﻀﺎﺌﻊ ﺍﻟﻰ‬
‫ﺍﻟﺴﻔﻴﻨﺔ( ﺍﻭ ﺤﺭﻓﺔ‪ ،‬ﺒﺭﺍﻋﺔ‬
‫‪Creation‬‬ ‫ﺘﻜﻭﻴﻥ‪ ،‬ﺨﻠﻕ‬
‫‪Credit‬‬ ‫ﺍﻻﺌﺘﻤﺎﻥ‪ ،‬ﺭﺼﻴﺩ ﺩﺍﺌﻥ‪ ،‬ﻨﺴﻴﺌﺔ‬
‫‪• Acceptance credit‬‬ ‫ﺍﻋﺘﻤﺎﺩ ﺍﻟﻘﺒﻭل‬
‫‪• Bad credit‬‬ ‫ﺩﻴﻥ ﻤﻌﺩﻭﻡ‬
‫‪• Blank credit‬‬ ‫ﺍﻋﺘﻤﺎﺩ ﻤﻜﺸﻭﻑ‬
‫‪• Circular credit‬‬ ‫ﺍﻋﺘﻤﺎﺩ ﺩﻭﺭﻱ‬
‫‪• Confirmed credit‬‬ ‫ﺍﻋﺘﻤﺎﺩ ﻤﺼﺎﺩﻕ ﻋﻠﻴﻪ‬
‫‪• Irrevocable credit‬‬ ‫ﺍﻋﺘﻤﺎﺩ ﻏﻴﺭ ﻗﺎﺒل ﻟﻼﻟﻐﺎﺀ‬
‫‪• Documentary credit‬‬ ‫ﺍﻋﺘﻤﺎﺩ ﻤﺴﺘﻨﺩﻱ‬
‫‪• Invalid letter of‬‬ ‫ﻜﺘﺎﺏ ﺍﻋﺘﻤﺎﺩ ﻻﻍ‬
‫‪credit‬‬
‫‪• Irrevocable‬‬ ‫ﺍﻋﺘﻤﺎﺩ ﻏﻴﺭ ﻗﺎﺒل ﻟﻼﻟﻐﺎﺀ‬
‫‪documentary credit‬‬
‫‪• Letter of credit‬‬ ‫ﺍﻋﺘﻤﺎﺩ ﻤﻔﺘﻭﺡ‪ ،‬ﻜﺘﺎﺏ ﺍﻋﺘﻤﺎﺩ‬
‫‪• Long term credit‬‬ ‫ﺍﻋﺘﻤﺎﺩ ﻁﻭﻴل ﺍﻻﺠل‬
‫‪• Revocable credit‬‬ ‫ﺍﻋﺘﻤﺎﺩ ﻗﺎﺒل ﻟﻼﻟﻐﺎﺀ‬
‫‪• Revolving credit‬‬ ‫ﺍﻋﺘﻤﺎﺩ ﻤﺘﻜﺭﺭ‬
‫‪• Short-term credit‬‬ ‫ﺍﻋﺘﻤﺎﺩ ﻗﺼﻴﺭ ﺍﻻﺠل‬
‫‪Credit account‬‬ ‫ﺤﺴﺎﺏ ﺩﺍﺌﻥ‬
‫‪Credit advice‬‬ ‫ﺍﺸﻌﺎﺭ ﺒﺎﻻﻋﺘﻤﺎﺩ‬
‫‪Credit agency‬‬ ‫ﻭﻜﺎﻟﺔ ﺍﻻﺌﺘﻤﺎﻥ‬
‫‪Credit balance‬‬ ‫ﺭﺼﻴﺩ ﺩﺍﺌﻥ‬
‫‪Credit bureau‬‬ ‫ﻤﻜﺘﺏ ﺍﺌﺘﻤﺎﻥ‬
‫‪Credit card‬‬ ‫ﺒﻁﺎﻗﺔ ﺍﺴﺘﺩﺍﻨﺔ )ﻤﺜﻼ ﻫﻭﻴﺔ ﻤﺼﺭﻑ(‬
‫‪Credit contra accounts‬‬ ‫ﺤﺴﺎﺒﺎﺕ ﺩﺍﺌﻨﺔ ﻟﻬﺎ ﻤﻘﺎﺒل‬
‫‪Credit co-operative‬‬ ‫ﺠﻤﻌﻴﺎﺕ ﺍﻟﺘﺴﻠﻴﻑ ﺍﻟﺘﻌﺎﻭﻨﻴﺔ‬
‫‪societies‬‬
‫‪Credit department‬‬ ‫ﺍﺩﺍﺭﺓ ﺍﻻﺌﺘﻤﺎﻥ )ﺃﻭ ﻗﺴﻡ ﺍﻻﺌﺘﻤﺎﻥ(‬
‫‪Credit facility‬‬ ‫ﺘﺴﻬﻴل ﺍﺌﺘﻤﺎﻨﻲ‬
‫‪Credit line‬‬ ‫ﺘﺴﻬﻴل ﻤﺎﻟﻲ ﻤﺤﺩﺩ‬
‫‪Credit note‬‬ ‫ﺍﺸﻌﺎﺭ ﺩﺍﺌﻥ‬
‫‪Credit rating‬‬ ‫ﺘﻘﺩﻴﺭ ﺍﻭ ﺘﺨﻤﻴﻥ ﺍﻻﺌﺘﻤﺎﻥ‬
‫‪Credit risk‬‬ ‫ﻤﺨﺎﻁﺭ ﺍﻻﺌﺘﻤﺎﻥ‬
‫‪Credit sale‬‬ ‫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 ‫ﻴﺘﻨﺎﻗﺹ‬
Depreciated cost ‫ﺍﻟﻘﻴﻤﺔ ﺍﻟﺩﻓﺘﺭﻴﺔ‬
Depreciated original cost ‫ﺍﻟﻜﻠﻔﺔ ﺍﻻﺼﻠﻴﺔ ﺍﻟﻤﺴﺘﻬﻠﻜﺔ‬
Depreciation ‫ﺍﻻﺴﺘﻬﻼﻙ ﺒﺴﺒﺏ ﺍﻻﺴﺘﻌﻤﺎل‬
Depreciation account ‫ﺤﺴﺎﺏ ﺍﻻﺴﺘﻬﻼﻙ‬
Depreciation accounting ‫ﻤﺤﺎﺴﺒﺔ ﺍﻻﺴﺘﻬﻼﻙ‬
Depreciation adequacy ‫ﻜﻔﺎﻴﺔ ﺍﻻﺴﺘﻬﻼﻙ ﺍﻟﻤﺘﺭﺍﻜﻡ‬
Depreciation base ‫ﻗﺎﻋﺩﺓ ﺍﻻﺴﺘﻬﻼﻙ‬
Depreciation fund ‫ﺍﺤﺘﻴﺎﻁﻲ ﺍﺴﺘﺒﺩﺍل ﺍﻻﺼﻭل ﻋﻨﺩ ﺍﺴﺘﻬﻼﻜﻬﺎ‬
Depreciation method ‫ﻁﺭﻴﻘﺔ ﺍﻻﺴﺘﻬﻼﻙ‬
Depreciation of currency ‫ﻫﺒﻭﻁ ﻗﻴﻤﺔ ﺍﻟﻨﻘﺩ‬
Depreciation of fixed ‫ﺍﺴﺘﻬﻼﻙ ﺍﻟﻤﻭﺠﻭﺩﺍﺕ ﺍﻟﺜﺎﺒﺘﺔ‬
assets
Depreciation rate ‫ﻤﻌﺩل ﺍﻻﺴﺘﻬﻼﻙ‬
Depreciation reserve ‫ﺍﺤﺘﻴﺎﻁﻲ ﺍﻻﺴﺘﻬﻼﻙ‬
Depreciation unit ‫ﻭﺤﺩﺓ ﺤﺴﺎﺏ ﺍﻻﺴﺘﻬﻼﻙ‬
Depression ‫ ﺭﻜﻭﺩ ﺍﻗﺘﺼﺎﺩﻱ‬،‫ ﺍﻨﺨﻔﺎﺽ‬،‫ ﻜﺴﺎﺩ‬،‫ﻫﺒﻭﻁ‬
Depression of price ‫ﻫﺒﻭﻁ ﺍﻻﺴﻌﺎﺭ‬
Depression phase ‫ﻤﺭﺤﻠﺔ ﺍﻟﺭﻜﻭﺩ‬
Descriptive financial ‫ﺒﻴﺎﻥ ﻤﺎﻟﻲ ﻭﺼﻔﻲ‬
statement
Descriptive statistics ‫ﺍﺤﺼﺎﺀﺍﺕ ﻭﺼﻔﻴﺔ‬
Design ‫ ﻴﺭﺴﻡ‬،‫ ﺘﺼﻤﻴﻡ‬،‫ﺘﺨﻁﻴﻁ‬
• By design ‫ﻋﻤﺩﺍ‬
Destructible goods ‫ﺍﻟﺒﻀﺎﺌﻊ ﺍﻟﻘﺎﺒﻠﺔ ﻟﻠﺘﻠﻑ‬
Detail ‫ ﺍﻴﻀﺎﺡ‬،‫ﺘﻔﺎﺼﻴل‬
Detail account ‫ﺤﺴﺎﺏ ﺘﻔﺼﻴﻠﻲ‬
Detail progress sheet ‫ﻗﺎﺌﻤﺔ ﻋﻤل ﺘﻔﺼﻴﻠﻴﺔ‬
Detailed analysis ‫ﺘﺤﻠﻴل ﺘﻔﺼﻴﻠﻲ‬
Detailed audit ‫ﺘﺩﻗﻴﻕ ﻤﻔﺼل‬
Detect (‫ ﻴﻀﺒﻁﻪ )ﻟﺩﻯ ﻗﻴﺎﻡ ﻟﻌﻤل ﻤﺎ‬،‫ﻴﻜﺘﺸﻑ‬
Determine ‫ ﻴﺤﺩﺩ‬،‫ﻴﻘﺭﺭ‬
Devaluate ‫ ﻗﻴﻤﺔ ﺍﻟﻌﻤﻠﺔ ﺍﻭ ﺸﻲﺀ‬-‫ﻴﺨﻔﺽ‬
Devaluation ‫ ﻗﻴﻤﺔ ﺍﻟﻌﻤﻠﺔ‬-‫ﺘﺨﻔﻴﺽ‬
Develop ‫ ﻴﻭﺴﻊ‬،‫ ﻴﻨﻤﻲ‬،‫ﻴﻁﻭﺭ‬
Development cost ‫ ﺍﻻﻨﺘﺎﺝ‬-‫ﺘﻜﺎﻟﻴﻑ ﺘﻁﻭﻴﺭ‬
Development expenses ‫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 ‫ﻤﺤﻠﻲ‪ ،‬ﺒﻠﺩﻱ‪ ،‬ﺃﻫﻠﻲ‬
‫‪Domestic company‬‬ ‫ﺸﺭﻜﺔ ﺍﻫﻠﻴﺔ‬
‫‪Domicile‬‬ ‫ﺍﻟﻤﻘﺭ ﺍﻟﺜﺎﺒﺕ‪ ،‬ﻤﻭﻁﻥ‬
‫‪Domiciled bill‬‬ ‫ﻜﻤﺒﻴﺎﻟﺔ ﻤﻭﻁﻨﺔ )ﻤﻌﻴﻥ ﻓﻴﻬﺎ ﻤﻜﺎﻥ ﺍﻟﺩﻓﻊ(‬
‫‪Domiciliation‬‬ ‫ﺘﻌﻴﻴﻥ ﻤﺤل ﺍﻟﻭﻓﺎﺀ‬
‫‪Donate‬‬ ‫ﻴﺘﺒﺭﻉ‪ ،‬ﻴﻤﻨﺢ‪ ،‬ﻴﻬﺏ‬
‫‪Donated surplus‬‬ ‫ﺍﻟﻔﺎﺌﺽ ﺍﻟﻤﻭﻫﻭﺏ‬
‫‪Donation‬‬ ‫ﻫﺒﺔ‪ ،‬ﺘﺒﺭﻉ‬
‫‪Dormant account‬‬ ‫ﺤﺴﺎﺏ ﺴﺎﻜﻥ‬
‫‪Dormant partner‬‬ ‫ﺸﺭﻴﻙ ﻤﻭﺼﻰ‬
‫‪Dormant warrant‬‬ ‫ﻜﻔﺎﻟﺔ ﻋﻠﻰ ﺒﻴﺎﺽ‬
‫‪Double‬‬ ‫ﻀﻌﻑ‪ ،‬ﻤﺯﺩﻭﺝ‪ ،‬ﺜﻨﺎﺌﻲ‬
‫‪Double account system‬‬ ‫ﻨﻅﺎﻡ ﺍﻟﺤﺴﺎﺏ ﺍﻟﻤﺯﺩﻭﺝ‬
‫‪Double distribution‬‬ ‫ﺍﻟﺘﻭﺯﻴﻊ ﺍﻟﻤﺯﺩﻭﺝ‬
‫‪Double entry‬‬ ‫ﺍﻟﻘﻴﺩ ﺍﻟﻤﺯﺩﻭﺝ‬
‫‪Double entry book‬‬ ‫ﻤﺴﻙ ﺍﻟﺩﻓﺎﺘﺭ ﺍﻟﺤﺴﺎﺒﻴﺔ ﺒﺎﻟﻘﻴﺩ ﺍﻟﻤﺯﺩﻭﺝ‬
‫‪keeping‬‬
‫‪Double entry system‬‬ ‫ﻨﻅﺎﻡ ﺤﺴﺎﺒﻲ ﺒﺎﻟﻘﻴﺩ ﺍﻟﻤﺯﺩﻭﺝ‬
‫‪Double taxation‬‬ ‫ﺍﻟﻀﺭﻴﺒﺔ ﺍﻟﻤﺯﺩﻭﺠﺔ‬
‫‪Doubtful account‬‬ ‫ﺤﺴﺎﺏ ﻤﺸﻜﻭﻙ ﻓﻲ ﺘﺤﺼﻴﻠﻪ‬
‫‪Doubtful debts‬‬ ‫ﺩﻴﻭﻥ ﻤﺸﻜﻭﻙ ﻓﻴﻬﺎ‬
‫‪• Reserve for‬‬ ‫ﺍﺤﺘﻴﺎﻁﻲ ﺍﻟﺩﻴﻭﻥ ﺍﻟﻤﺸﻜﻭﻙ ﻓﻴﻬﺎ‬
‫‪doubtful debts‬‬
‫‪Downfall‬‬ ‫ﺍﻨﻬﻴﺎﺭ ﺍﻻﺴﻌﺎﺭ‪ ،‬ﺴﻘﻭﻁ ﻤﻔﺎﺠﺊ‬
‫‪Down payment‬‬ ‫ﺩﻓﻌﺔ ﻨﻘﺩﻴﺔ ﻋﻠﻰ ﺍﻟﺤﺴﺎﺏ‬
‫‪Downstairs merger‬‬ ‫ﺩﻤﺞ ﺍﻟﺸﺭﻜﺔ ﺍﻟﺭﺌﻴﺴﺔ ﺒﺎﻟﺸﺭﻜﺔ ﺍﻟﻔﺭﻋﻴﺔ‬
‫‪Dr‬‬
‫‪Draft‬‬ ‫ﻤﺴﻭﺩﺓ‪ ،‬ﻜﻤﺒﻴﺎﻟﺔ‪ ،‬ﺤﻭﺍﻟﺔ‬
‫‪• Bank draft‬‬ ‫ﺤﻭﺍﻟﺔ ﻤﺼﺭﻓﻴﺔ‬
‫‪• Demand draft‬‬ ‫ﻜﻤﺒﻴﺎﻟﺔ ﺘﺤﺕ ﺍﻟﻁﻠﺏ‬
‫‪• Sight draft‬‬ ‫ﺴﺤﺏ ﻋﻨﺩ ﺍﻻﻁﻼﻉ‬
‫‪• Time draft‬‬ ‫ﺤﻭﺍﻟﺔ ﻻﺠل‬
‫‪Draft budget‬‬ ‫ﻤﺴﻭﺩﺓ ﻤﻴﺯﺍﻨﻴﺔ‬
‫‪Draught‬‬ ‫ﻋﻤﻕ ﺍﻟﺴﻔﻴﻨﺔ ﻓﻲ ﺍﻟﻤﺎﺀ‪ ،‬ﻤﺴﻭﺩﺓ‬
‫‪Draw‬‬ ‫ﻴﺴﺤﺏ )ﺸﻴﻙ‪ ،‬ﻨﻘﻭﺩ(‬
‫‪• To draw away‬‬ ‫ﻴﺘﻘﺩﻡ ﺨﺼﻤﺎ ﻓﻲ ﺴﺒﺎﻗﻪ‬
‫‪• To draw back‬‬ ‫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 ‫ﺘﻅﻬﻴﺭ ﺒﺸﺭﻁ‪ ،‬ﺘﻅﻬﻴﺭﺓ ﻤﺸﺭﻭﻁﺔ‬
‫‪Endorsement without‬‬ ‫ﺘﻅﻬﻴﺭ ﻋﻠﻰ ﺒﻴﺎﺽ‬
‫‪recourse‬‬
‫‪Endorser‬‬ ‫ﺘﻅﻬﻴﺭ ﻭﺭﻗﺔ ﺩﻭﻥ ﻀﻤﺎﻥ ﺩﻓﻊ ﺍﻟﺸﺨﺹ ﺍﻟﺫﻱ ﻴﻨﻅﺭ‬
‫ﺸﻴﻙ ﺍﻭ ﺴﻨﺩ )ﺍﻟﻤﺠﻴﺭ(‬
‫‪Endow‬‬ ‫ﻴﻬﺏ ﺍﻭ ﻴﻤﻨﺢ‬
‫‪• To endow a college‬‬ ‫ﻴﻘﻑ ﻤﺎﻻ ﻋﻠﻰ‬
‫‪Endowment fund‬‬ ‫ﺼﻨﺩﻭﻕ ﻟﻤﺅﺴﺴﺔ ﺨﻴﺭﻴﺔ‬
‫‪Endowment policy‬‬ ‫ﻁﺭﻴﻘﺔ ﺤﺴﺎﺏ ﻗﺴﻁ ﺍﻻﻫﻼﻙ )ﺍﻹﻁﻔﺎﺀ(‬
‫‪method‬‬
‫‪Enface‬‬ ‫ﻴﺜﺒﺕ‪ ،‬ﻴﻘﻴﺩ ﻋﻠﻰ ﻭﺠﻪ ﺍﻟﺴﻨﺩ‬
‫‪Engross‬‬ ‫ﻴﺤﺘﻜﺭ‪ ،‬ﻴﻜﺘﺏ ﺒﺄﺤﺭﻑ ﻜﺒﻴﺭﺓ‬
‫‪Engrossment‬‬ ‫ﺒﻴﻊ ﺍﺤﺘﻜﺎﺭﻱ )ﺒﺴﻌﺭ ﻋﺎﻟﻲ(‪ ،‬ﺍﻨﻬﻤﺎﻙ‬
‫‪Enhance‬‬ ‫ﻴﺯﻴﺩ )ﺍﻟﺸﻲﺀ( ﻗﻴﻤﺔ ﺍﻭ ﺠﻤﺎﻻ‬
‫‪Enhance in price‬‬ ‫ﻴﺯﻴﺩ ﺍﻻﺴﻌﺎﺭ‬
‫‪Enhancement‬‬ ‫ﺯﻴﺎﺩﺓ ﺍﻻﺴﻌﺎﺭ‪ ،‬ﻴﺯﻴﻥ‪ ،‬ﻴﺠﻤل‬
‫‪Enroute‬‬ ‫ﺨﻁ ﺍﺘﺠﺎﻩ ﺍﻟﺒﺎﺨﺭﺓ‬
‫‪Enter‬‬ ‫ﻴﺩﺨل‪ ،‬ﻴﻘﻴﺩ ﻓﻲ ﺩﻓﺘﺭ ﺤﺴﺎﺒﻲ‬
‫‪Enterprise‬‬ ‫ﻤﺸﺭﻭﻉ‪ ،‬ﻤﺅﺴﺴﺔ ﺘﺠﺎﺭﻴﺔ‬
‫‪Enterprise cost‬‬ ‫ﻜﻠﻔﺔ ﺍﻟﻤﺸﺭﻭﻉ‬
‫‪Enterprise value‬‬ ‫ﻗﻴﻤﺔ ﺼﺎﻓﻲ ﺍﺼﻭل ﺍﻟﻤﺅﺴﺴﺔ‬
‫‪Entertainment expenses‬‬ ‫ﻤﺼﺎﺭﻴﻑ ﻀﻴﺎﻓﺔ‬
‫‪Entertainment tax‬‬ ‫ﻀﺭﻴﺒﺔ ﺍﻟﻤﻼﻫﻲ‬
‫‪Entitle‬‬ ‫ﻴﻔﻭﺽ‪ ،‬ﻴﺨﻭل‪ ،‬ﻴﻌﻨﻭﻥ‬
‫‪Entitled to‬‬ ‫ﻴﺴﺘﺤﻕ ﻟﻪ‬
‫‪Entrepreneur‬‬ ‫ﺼﺎﺤﺏ ﺍﻟﻤﺸﺭﻭﻉ‪ ،‬ﺍﻟﻤﻠﺘﺯﻡ‬
‫‪Entry‬‬ ‫ﻗﻴﺩ ﺤﺴﺎﺏ‪ ،‬ﺩﺨﻭل‬
‫‪Entries‬‬ ‫ﻗﻴﻭﺩ ﺤﺴﺎﺒﻴﺔ‬
‫‪• Adjustment entries‬‬ ‫ﻗﻴﻭﺩ ﺘﻌﺩﻴل‬
‫‪• Closing entries‬‬ ‫ﻗﻴﻭﺩ ﺍﻗﻔﺎل‬
‫‪Eq‬‬
‫‪Equal‬‬ ‫ﻤﺴﺎﻭ‪ ،‬ﻤﻌﺎﺩل‬
‫‪Equal annual payment‬‬ ‫ﻁﺭﻴﻘﺔ ﺍﻟﺩﻓﻌﺔ ﺍﻟﺴﻨﻭﻴﺔ ﺍﻟﻤﺘﺴﺎﻭﻴﺔ‬
‫‪method‬‬
‫‪Equalization‬‬ ‫ﻋﻤﻠﻴﺔ ﺍﻟﺘﻌﺎﺩل‪ ،‬ﺘﺴﻭﻴﺔ‬
‫‪Equalization point‬‬ ‫ﻨﻘﻁﺔ ﺍﻟﺘﻜﺎﻓﺅ )ﺍﻟﺘﻌﺎﺩل(‬
‫‪Equalization reserve‬‬ ‫ﺍﺤﺘﻴﺎﻁﻲ ﺍﻟﺘﻜﺎﻓﺅ‬
‫‪Equalizing dividend‬‬ ‫ﺃﺭﺒﺎﺡ ﺘﻜﺎﻓﺅ )ﻤﻭﻗﻭﻓﺔ(‬
‫‪Equality‬‬ ‫ﻤﺴﺎﻭﺍﺓ‪ ،‬ﺘﺴﺎﻭ‬
‫‪Equals‬‬ ‫ﺍﻷﻁﺭﺍﻑ ﺍﻟﻤﺘﻌﺎﺩﻟﺔ‬
‫‪Equate‬‬ ‫ﻴﻭﺍﺯﻥ‪ ،‬ﻴﺴﺎﻭﻱ‪ ،‬ﻴﻨﺯل ﺍﻟﻰ ﺍﻟﻤﻌﺩل‬
‫‪Equation‬‬ ‫ﺘﺴﻭﻴﺔ‪ ،‬ﻤﻌﺎﺩﻟﺔ‬
‫‪Equation of annuities‬‬ ‫ﺘﺴﻭﻴﺔ ﺍﻟﺩﻓﻌﺎﺕ ﺍﻟﺴﻨﻭﻴﺔ‬
‫‪Equation of debts‬‬ ‫ﺘﺴﻭﻴﺔ ﺍﻟﺩﻴﻭﻥ‬
‫‪Equation of exchange‬‬ ‫ﻤﻌﺎﺩﻟﺔ ﺍﻟﻤﺒﺎﺩﻟﺔ )ﺍﻟﻌﻤﻠﺔ(‬
‫‪Equilibrium‬‬ ‫ﺘﻭﺍﺯﻥ‬
‫‪Equilibrium price‬‬ ‫ﺴﻌﺭ ﺍﻟﺘﻭﺍﺯﻥ‬
‫‪Equilibrium rate of‬‬ ‫ﻤﻌﺎﺩﻟﺔ ﺴﻌﺭ ﺍﻟﻔﺎﺌﺩﺓ‬
‫‪interest‬‬
‫‪Equipment‬‬ ‫ﻤﻌﺩﺍﺕ‪ ،‬ﺘﺠﻬﻴﺯﺍﺕ‬
‫‪Equipment trust‬‬ ‫ﻭﺜﻴﻘﺔ ﺼﻨﺩﻭﻕ ﺍﻟﻤﻌﺩﺍﺕ‬
‫‪certificate‬‬
‫‪Equitable claim‬‬ ‫ﻤﻁﺎﻟﺒﺔ ﺤﻕ‬
‫‪Equitable mortgage‬‬ ‫ﺭﻫﻥ ﻤﺴﺘﻨﺩ )ﻤﻠﻜﻴﺔ( ﻟﻀﻤﺎﻥ‬
‫‪Equity‬‬ ‫ﺤﻕ ﻓﻲ ﻤﻭﺠﻭﺩﺍﺕ‪ ،‬ﺤﻘﻭﻕ ﺍﻟﻤﺴﺎﻫﻤﻴﻥ‬
‫‪Equity financing‬‬ ‫ﺒﻴﻊ ﺃﺴﻬﻡ ﻤﻥ ﻗﺒل ﺍﻟﺸﺭﻜﺔ ﺼﺎﺤﺒﺔ ﺍﻻﺴﻬﻡ‬
‫‪Equity ownership‬‬ ‫ﻤﻠﻜﻴﺔ‬
‫‪Equity security‬‬ ‫ﺃﺴﻬﻡ ﻋﺎﺩﻴﺔ‬
‫‪Er‬‬
‫‪Erroneous‬‬ ‫ﺨﺎﻁﺊ )ﻏﻴﺭ ﺼﺤﻴﺢ(‬
‫‪Error‬‬ ‫ﺨﻁﺄ‬
‫‪• Rectification of‬‬ ‫ﺍﺼﻼﺡ ﺍﻻﺨﻁﺎﺀ‪ ،‬ﺘﺼﺤﻴﺢ ﺍﻻﺨﻁﺎﺀ‬
‫‪errors‬‬
‫‪Error of estimates‬‬ ‫ﺨﻁﺄ ﺍﻟﺘﻘﺩﻴﺭﺍﺕ‬
‫‪Errors of commission‬‬ ‫ﺃﺨﻁﺎﺀ ﺍﺭﺘﻜﺎﺒﻴﺔ‬
‫‪Errors of omission‬‬ ‫ﺍﺨﻁﺎﺀ ﻤﺤﺫﻭﻓﺔ‬
‫‪Es‬‬
‫‪Escapable cost‬‬ ‫ﺍﻟﻜﻠﻔﺔ ﺍﻟﻤﻤﻜﻥ ﺤﺫﻓﻬﺎ )ﻟﺩﻯ ﺘﻘﻠﻴﺹ ﺍﻟﻌﻤل(‬
‫‪Escape clause‬‬ ‫ﺸﺭﻁ ﺍﻨﺴﺤﺎﺏ‬
‫‪Escrow‬‬ ‫ﻭﺜﻴﻘﺔ ﻀﻤﺎﻥ ﻤﻭﻀﻭﻋﺔ ﻓﻲ ﻤﺼﺭﻑ ﻟﺤﻴﻥ ﺘﺤﻘﻴﻕ‬
‫ﺸﺭﻁ ﻤﻌﻴﻥ ﻤﻥ ﻗﺒل ﺸﺨﺹ ﺁﺨﺭ‬
‫‪Escrow funds‬‬ ‫ﺃﻤﻭﺍل ﻤﻭﻀﻭﻋﺔ ﻜﻭﺩﻴﻌﺔ ﻗﺎﻨﻭﻨﻴﺔ‬
‫‪Establish‬‬ ‫ﻴﺅﺴﺱ‪ ،‬ﻴﺜﺒﺕ‬
‫‪Establishment‬‬ ‫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 ‫ﺍﻟﻔﺎﺌﺩﺓ ﺍﻟﺩﻗﻴﻘﺔ )ﻋﻠﻰ ﺃﺴﺎﺱ ‪ ٣٦٥‬ﻴﻭﻤﺎ(‬
‫‪Examine‬‬ ‫ﻴﺩﻗﻕ‪ ،‬ﻴﻤﺘﺤﻥ‬
‫‪Exceed‬‬ ‫ﺒﺘﺠﺎﻭﺯ‪ ،‬ﻴﺯﻴﺩ ﻋﻥ ﺍﻟﻤﺒﻠﻎ‬
‫‪Exception‬‬ ‫ﺘﺤﻔﻅ )ﻓﻲ ﺘﻘﺭﻴﺭ ﺍﻟﻤﺩﻗﻕ(‬
‫‪Exceptional profits‬‬ ‫ﺃﺭﺒﺎﺡ ﺍﺴﺘﺜﻨﺎﺌﻴﺔ‬
‫‪Excess cash reserves‬‬ ‫ﺍﺤﺘﻴﺎﻁﻲ ﺍﻟﻨﻘﺩﻱ ﺍﻟﻔﺎﺌﺽ‬
‫‪Excess profits tax‬‬ ‫ﻀﺭﺍﺌﺏ ﻋﻠﻰ ﺍﻷﺭﺒﺎﺡ ﺍﻟﺯﺍﺌﺩﺓ‬
‫‪Excessive‬‬ ‫ﺯﺍﺌﺩ‪ ،‬ﻤﺘﺠﺎﻭﺯ ﺍﻟﺤﺩ‪ ،‬ﻤﻔﺭﻁ‬
‫‪Exchange‬‬ ‫ﺘﺤﻭﻴل ﺍﻭ ﺼﺭﻑ ﻋﻤﻠﺔ‪ ،‬ﻤﺒﺎﺩﻟﺔ‬
‫‪• Adverse exchange‬‬ ‫ﺃﺴﻌﺎﺭ ﺍﻟﺼﺭﻑ ﻏﻴﺭ ﺍﻟﻤﻼﺌﻤﺔ‬
‫‪• Course of exchange‬‬ ‫ﺘﺤﺕ ﺍﻟﺼﺭﻑ )ﺍﻟﻘﻁﻊ(‬
‫‪• Foreign bill of‬‬ ‫ﻜﻤﺒﻴﺎﻻﺕ ﺨﺎﺭﺠﻴﺔ‬
‫‪exchange‬‬
‫‪• Forward exchange‬‬ ‫ﺼﻔﻘﺎﺕ ﺼﺭﺍﻓﺔ ﻷﺠل‬
‫‪dealings‬‬
‫‪• Security exchange‬‬ ‫ﺘﺒﺎﺩل ﺍﻻﻭﺭﺍﻕ ﺍﻟﻤﺎﻟﻴﺔ‬
‫‪• Spot-dealings‬‬ ‫ﺼﻔﻘﺎﺕ ﺼﺭﺍﻓﺔ ﻨﻘﺩﺍ‬
‫‪exchange‬‬
‫‪• Stock exchange‬‬ ‫ﺴﻭﻕ ﺍﻷﻭﺭﺍﻕ ﺍﻟﻤﺎﻟﻴﺔ‬
‫‪• Stock settlement‬‬ ‫ﺃﻴﺎﻡ ﺍﻟﺘﺼﻔﻴﺔ )ﻓﻲ ﺍﻟﺒﻭﺭﺼﺔ(‬
‫‪exchange‬‬
‫‪• Value of exchange‬‬ ‫ﻗﻴﻤﺔ ﺼﺭﻑ ﺍﻟﻌﻤﻠﺔ‬
‫‪Exchange at discount‬‬ ‫ﺍﻟﺴﻌﺭ ﺍﻟﺭﺴﻤﻲ ﻟﻠﻌﻤﻠﺔ‬
‫‪Exchange at par‬‬ ‫ﺴﻌﺭ ﺍﻟﺼﺭﻑ )ﺒﺎﻟﺘﻌﺎﺩل(‬
‫‪Exchange at premium‬‬ ‫ﺴﻌﺭ ﺍﻟﺼﺭﻑ )ﻓﻭﻕ ﺍﻟﺘﻌﺎﺩل(‬
‫‪Exchange cheque‬‬ ‫ﺸﻴﻙ ﻤﻌﻁﻰ ﻤﻘﺎﺒل ﺸﻴﻙ ﺍﻭ ﻨﻘﺩ‬
‫‪Exchange commission‬‬ ‫ﻋﻤﻭﻟﺔ ﺍﻟﺘﺤﻭﻴل‬
‫‪Exchange control‬‬ ‫ﻤﺭﺍﻗﺒﺔ ﺍﻟﺼﺭﻑ )ﺍﻟﺘﺤﻭﻴل ﺍﻟﺨﺎﺭﺠﻲ(‬
‫‪Exchange equalization‬‬ ‫ﺼﻨﺩﻭﻕ ﻤﻭﺍﺯﻨﺔ ﺍﻟﻌﻤﻠﺔ ﺍﻻﺠﻨﺒﻴﺔ‬
‫‪fund‬‬
‫‪Exchange fluctuations‬‬ ‫ﺘﻘﻠﺒﺎﺕ ﺃﺴﻌﺎﺭ ﺘﺤﻭﻴل ﺍﻟﻌﻤﻠﺔ‬
‫‪Exchange market‬‬ ‫ﺴﻭﻕ ﺘﺒﺎﺩل ﺍﻟﻌﻤﻠﺔ‬
‫‪Exchange parity‬‬ ‫ﺘﻌﺎﺩل ﺴﻌﺭ ﺍﻟﺼﺭﻑ‬
‫‪Exchange position‬‬ ‫ﻭﻀﻊ ﺍﻟﺼﺭﻑ ﺍﻻﺠﻨﺒﻲ‬
‫‪Exchange quotations‬‬ ‫ﺃﺴﻌﺎﺭ ﺍﻷﻭﺭﺍﻕ ﺍﻟﻨﻘﺩﻴﺔ‬
‫‪Exchange rate‬‬ ‫ﺴﻌﺭ ﺍﻟﺼﺭﻑ‬
‫‪Exchangeable‬‬ ‫ﻗﺎﺒل ﻟﻠﻤﺒﺎﺩﻟﺔ‬
‫‪Exchequer‬‬ ‫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 ‫ﺤﺴﺎﺏ ﺘﻭﺯﻴﻊ ﺍﻟﻤﺼﺎﺭﻴﻑ‬
‫‪account‬‬
‫‪Experience‬‬ ‫ﺨﺒﺭﺓ‪ ،‬ﺘﺠﺭﺒﺔ‬
‫‪Experienced‬‬ ‫ﺨﺒﻴﺭ‪ ،‬ﻤﺤﻨﻙ‪ ،‬ﺫﻭ ﺘﺠﺭﺒﺔ‬
‫‪Experiment‬‬ ‫ﺘﺠﺭﺒﺔ‪ ،‬ﺍﺨﺘﺒﺎﺭ‬
‫‪Experimental‬‬ ‫ﺘﺠﺭﻴﺒﻲ‪ ،‬ﺍﺨﺘﺒﺎﺭﻱ‬
‫‪Expiration‬‬ ‫ﺍﻨﻘﻀﺎﺀ‪ ،‬ﺍﻨﺘﻬﺎﺀ‬
‫‪Expired cost‬‬ ‫ﻜﻠﻔﺔ ﻤﻨﺘﻬﻴﺔ‬
‫‪Explanatory‬‬ ‫ﺍﻴﻀﺎﺤﻲ‪ ،‬ﺘﻔﺴﻴﺭﻱ‬
‫‪Explicit‬‬ ‫ﺼﺭﻴﺢ‪ ،‬ﻭﺍﻀﺢ‬
‫‪Exploitation‬‬ ‫ﺍﺴﺘﻐﻼل‪ ،‬ﺍﺴﺘﺜﻤﺎﺭ‬
‫‪Exploitation operating‬‬ ‫ﺤﺴﺎﺏ ﺍﻻﺴﺘﻐﻼل ﺍﻭ ﺍﻟﺘﺸﻐﻴل‬
‫‪account‬‬
‫‪Export‬‬ ‫ﺘﺼﺩﻴﺭ )ﺍﻟﺴﻠﻊ ﺍﻟﻰ ﺍﻟﺨﺎﺭﺝ(‬
‫‪Export bonus‬‬ ‫ﻤﻨﺤﺔ ﺍﻟﺘﺼﺩﻴﺭ‬
‫‪Export credits‬‬ ‫ﺍﺌﺘﻤﺎﻨﺎﺕ ﺍﻟﺘﺼﺩﻴﺭ‬
‫‪Export licence‬‬ ‫ﺍﺠﺎﺯﺓ ﺘﺼﺩﻴﺭ‬
‫‪Export quota‬‬ ‫ﺤﺼﺔ ﺍﻟﺼﺎﺩﺭﺍﺕ ﺒـ‬
‫‪Exportable‬‬ ‫ﻗﺎﺒل ﻟﻠﺘﺼﺩﻴﺭ‬
‫‪Exportation‬‬ ‫ﺘﺼﺩﻴﺭ‬
‫‪Exposition‬‬ ‫ﺸﺭﺡ‬
‫‪Expropriate‬‬ ‫ﻴﻨﺯﻉ ﺍﻟﻤﻠﻜﻴﺔ‪ ،‬ﻴﺼﺎﺩﺭ‬
‫‪expunge‬‬ ‫ﻴﺸﻁﺏ‪ ،‬ﻴﺤﺫﻑ‪ ،‬ﻴﺒﻴﺩ‬
‫‪Exrights‬‬ ‫ﺤﻘﻭﻕ ﻤﻨﺘﻬﻴﺔ )ﻓﻲ ﺸﺭﺍﺀ ﺍﻻﺴﻬﻡ(‬
‫‪Extend‬‬ ‫ﻴﻤﺩﺩ‪ ،‬ﻴﺜﻤﻥ‪ ،‬ﻴﺒﺴﻁ‪ ،‬ﻴﻨﺸﺭ‬
‫‪Extended coverage‬‬ ‫ﺘﻭﺴﻴﻊ ﺘﻐﻁﻴﺔ ﺒﻭﻟﻴﺼﺔ‬
‫‪Extended cover clause‬‬ ‫ﺸﺭﻁ ﺘﻤﺩﻴﺩ ﺍﻟﻐﻁﺎﺀ‬
‫‪Extent‬‬ ‫ﻤﺩﻯ‪ ،‬ﻭﻀﻊ ﺍﻟﻴﺩ ﻋﻠﻰ ﺍﻟﻤﻤﺘﻠﻜﺎﺕ )ﻤﺅﻗﺘﺎ(‬
‫‪External‬‬ ‫ﺨﺎﺭﺠﻲ‪ ،‬ﺴﻁﺤﻲ‬
‫‪External assets‬‬ ‫ﻤﻭﺠﻭﺩﺍﺕ ﺨﺎﺭﺝ ﺍﻟﺒﻠﺩ‬
‫‪External audit‬‬ ‫ﺘﺩﻗﻴﻕ ﺨﺎﺭﺠﻲ‬
‫‪External auditor‬‬ ‫ﻤﺩﻗﻕ ﺤﺴﺎﺒﺎﺕ )ﺨﺎﺭﺠﻲ(‬
‫‪External control‬‬ ‫ﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﺨﺎﺭﺠﻴﺔ‬
‫‪External trade‬‬ ‫ﺘﺠﺎﺭﺓ ﺨﺎﺭﺠﻴﺔ‬
‫‪External transaction‬‬ ‫ﻗﻴﻭﺩ ﺤﺴﺎﺒﻴﺔ ﻤﻊ ﻁﺭﻑ ﺨﺎﺭﺠﻲ‬
‫‪Extinction of obligations‬‬ ‫ﺍﻨﺘﻬﺎﺀ ﺍﻻﻟﺘﺯﺍﻤﺎﺕ‬
‫‪Extra dividend‬‬ ‫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 ‫ﻤﻼﺌﻡ‬
‫‪Fixed assets‬‬ ‫ﺍﻻﺼﻭل ﺍﻟﺜﺎﺒﺘﺔ‪ ،‬ﺍﻟﻤﻭﺠﻭﺩﺍﺕ ﺍﻟﺜﺎﺒﺘﺔ‬
‫‪Fixed assets units‬‬ ‫ﻭﺤﺩﺓ ﺍﻟﻤﻭﺠﻭﺩﺍﺕ ﺍﻟﺜﺎﺒﺘﺔ‬
‫‪Fixed budget‬‬ ‫ﺍﻟﻤﻭﺍﺯﻨﺔ ﺍﻟﺜﺎﺒﺘﺔ‬
‫‪Fixed capital‬‬ ‫ﺭﺃﺴﻤﺎل ﺜﺎﺒﺕ‬
‫‪Fixed charges‬‬ ‫ﻨﻔﻘﺎﺕ ﺜﺎﺒﺘﺔ‬
‫‪Fixed cost‬‬ ‫ﺍﻟﻜﻠﻔﺔ ﺍﻟﺜﺎﺒﺘﺔ‬
‫‪Fixed deposits‬‬ ‫ﺍﻴﺩﺍﻋﺎﺕ ﻻﺠل‬
‫‪Fixed income‬‬ ‫ﺩﺨل ﺜﺎﺒﺕ‬
‫‪Fixed instalments‬‬ ‫ﻗﺴﻁ ﺜﺎﺒﺕ‬
‫‪Fixed liabilities‬‬ ‫ﻤﻁﻠﻭﺒﺎﺕ ﺜﺎﺒﺘﺔ‬
‫‪Fixed overhead‬‬ ‫ﻤﺼﺭﻭﻓﺎﺕ ﺭﺃﺴﻴﺔ ﺜﺎﺒﺘﺔ‬
‫‪Fixed period‬‬ ‫ﻓﺘﺭﺓ ﻤﺤﺩﻭﺩﺓ‬
‫‪Fixed price‬‬ ‫ﺴﻌﺭ ﻤﺤﺩﺩ‬
‫‪Fixed rate‬‬ ‫ﺴﻌﺭ ﺜﺎﺒﺕ ﻟﻠﺼﺭﻑ‬
‫‪Fixity‬‬ ‫ﺜﺒﺎﺕ‪ ،‬ﺍﺴﺘﻘﺭﺍﺭ‬
‫‪Fixtures‬‬ ‫ﺘﺭﻜﻴﺒﺎﺕ )ﻤﺘﺎﻉ ﺜﺎﺒﺕ(‬
‫‪Fl‬‬
‫‪Flash report‬‬ ‫ﺘﻘﺭﻴﺭ ﻤﻭﺠﺯ‬
‫‪Flat‬‬ ‫ﺒﺩﻭﻥ ﺍﻀﺎﻓﺔ ﻓﺎﺌﺩﺓ‬
‫‪Flt cost‬‬ ‫ﻜﻠﻔﺔ ﻤﻘﻁﻭﻋﺔ‬
‫‪Flat market‬‬ ‫ﺴﻭﻕ ﺭﺍﻜﺩﺓ‬
‫‪Flat rate‬‬ ‫ﺴﻌﺭ ﻤﻘﻁﻭﻉ‬
‫‪Flexibility‬‬ ‫ﻤﺭﻭﻨﺔ‬
‫‪Flexible budget‬‬ ‫ﺍﻟﻤﻭﺍﺯﻨﺔ ﺍﻟﻤﺭﻨﺔ )ﺃﻭ ﺍﻟﻤﻴﺯﺍﻨﻴﺔ(‬
‫‪Flexible standard‬‬ ‫ﻤﻌﻴﺎﺭ ﻤﺭﻥ‬
‫‪Float‬‬ ‫ﻋﺎﺌﻡ‪ ،‬ﻁﺎﺌﻑ‪ ،‬ﺸﻴﻜﺎﺕ ﺍﻭ ﺃﺴﻬﻡ ﻗﻴﺩ ﺍﻟﺘﺤﺼﻴل‬
‫‪Floatation‬‬ ‫ﺘﻘﻭﻴﻡ‪ ،‬ﻁﺭﺡ ﺴﻨﺩﺍﺕ ﻤﺎﻟﻴﺔ ﻓﻲ ﺍﻟﺴﻭﻕ‬
‫‪Floating assets (current‬‬ ‫ﻤﻭﺠﻭﺩﺍﺕ ﻤﺘﺩﺍﻭﻟﺔ‪ ،‬ﺍﻷﺼل ﺍﻟﻤﺘﺩﺍﻭل‬
‫)‪assets‬‬
‫‪Floating capital‬‬ ‫ﺭﺃﺱ ﻤﺎل ﻤﺘﺩﺍﻭل‬
‫‪Floating debt‬‬ ‫ﺍﻟﺘﺯﺍﻤﺎﺕ ﺠﺎﺭﻴﺔ‬
‫‪Floating liabilities‬‬ ‫ﻤﻁﻠﻭﺒﺎﺕ ﻤﺘﺩﺍﻭﻟﺔ‬
‫)‪(current liabilities‬‬
‫‪Floating rate‬‬ ‫ﺴﻌﺭ ﺍﻟﺼﺭﻑ ﺍﻟﻌﺎﺌﻡ‬
‫‪Flotsam‬‬ ‫ﺤﻤﻭﻟﺔ ﺍﻟﺴﻔﻴﻨﺔ ﺍﻟﻁﺎﻓﻲ ﻋﻠﻰ ﺴﻁﺢ ﺍﻟﻤﺎﺀ‬
‫‪Flow chart‬‬ ‫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 ‫ ﻻ ﺃﺴﺎﺱ ﻟﻪ ﻤﻥ ﺍﻟﺼﺤﺔ‬،‫ ﻻﻍ‬،‫ﺒﺎﻁل‬
Invalidate ‫ ﻴﺒﻁل‬،‫ﻴﻀﻌﻑ‬
Invalidate a will ‫ﻴﺒﻁل ﻭﺼﻴﺔ‬
Inventory ‫ﻗﺎﺌﻤﺔ ﺍﻟﺠﺭﺩ )ﻓﻲ ﺍﻟﻤﺨﺯﻥ ﻓﻲ ﺍﻟﻁﺭﻴﻕ ﺍﻭ ﻟﺩﻯ‬
(‫ﺍﻟﻐﻴﺭ‬
• Partial inventory ‫ﺠﺭﺩ ﺠﺯﺌﻲ‬
• Perpetual inventory ‫ﺠﺭﺩ ﻤﺴﺘﻤﺭ‬
Inventory book ‫ﺩﻓﺘﺭ ﺠﺭﺩ‬
Inventory certificate ‫ﺸﻬﺎﺩﺓ ﺠﺭﺩ‬
Inventory control ‫ﺭﻗﺎﺒﺔ ﺠﺭﺩ ﺍﻟﺒﻀﺎﺌﻊ‬
Inventory differences ‫ﻓﺭﻭﻗﺎﺕ ﺍﻟﺠﺭﺩ‬
Inventory location ‫ﻤﻭﻗﻊ ﺒﻀﺎﻋﺔ ﺍﻟﺠﺭﺩ‬
Inventory pricing ‫ﺘﺴﻌﻴﺭ ﺍﻟﺒﻀﺎﻋﺔ ﺍﻟﻤﺨﺯﻭﻨﺔ‬
Inventory profit ‫ﺍﺭﺒﺎﺡ ﺍﻟﻤﺨﺯﻭﻥ‬
Inventory records ‫ﺴﺠﻼﺕ ﺍﻟﺠﺭﺩ‬
Inventory reserve ‫ﺍﺤﺘﻴﺎﻁﻲ ﺘﻘﺩﻴﺭ ﻗﻴﻤﺔ ﺍﻟﻤﺨﺯﻭﻥ‬
Inventory sheets ‫ﻜﺸﻭﻑ ﺍﻟﺠﺭﺩ‬
Inventory tags ‫ﺒﻁﺎﻗﺎﺕ ﺍﻟﺠﺭﺩ‬
Inventory turnover ‫ﺩﻭﺭﺓ ﺍﻟﺒﻀﺎﻋﺔ‬
Inventory valuation ‫ﺘﻘﻴﻴﻡ ﺍﻟﺒﻀﺎﻋﺔ‬
Inventory variation ‫ﺍﺨﺘﻼﻑ ﻓﻲ ﻗﻴﻡ ﺍﻟﺒﻀﺎﻋﺔ‬
Inventory with valuation ‫ﺠﺭﺩ ﻤﻊ ﺘﻘﻴﻴﻡ‬
Invest ‫ﻴﺴﺘﺜﻤﺭ‬
Invested capital ‫ﺍﻟﺭﺃﺴﻤﺎل ﺍﻟﻤﺴﺘﺜﻤﺭ‬
Investigate ‫ ﻴﺤﻘﻕ ﻓﻲ‬،‫ ﻴﺒﺤﺙ‬،‫ﻴﺘﺤﺭﻱ‬
Investigation ‫ ﻓﺤﺹ‬،‫ﺍﻟﺘﺤﺭﻱ‬
Investment ‫ﺍﻻﺴﺘﺜﻤﺎﺭ‬
• Fixed investment ‫ﺍﺴﺘﺜﻤﺎﺭﺍﺕ ﺜﺎﺒﺘﺔ‬
• Short term ‫ﺍﺴﺘﺜﻤﺎﺭﺍﺕ ﻗﺼﻴﺭﺓ ﺍﻻﺠل‬
investment
Investment account ‫ﺤﺴﺎﺏ ﺍﻻﺴﺘﺜﻤﺎﺭ‬
Investment adviser ‫ﺨﺒﻴﺭ ﺍﻻﺴﺘﺜﻤﺎﺭﺍﺕ‬
Investment bank ‫ﻤﺼﺭﻑ ﺍﺴﺘﺜﻤﺎﺭ‬
Investment companies ‫ﺸﺭﻜﺎﺕ ﺍﺴﺘﺜﻤﺎﺭ‬
Investment expenditure ‫ﺍﻻﻨﻔﺎﻕ ﺍﻻﺴﺘﺜﻤﺎﺭﻱ‬
Investment in default ‫ ﺍﺴﺘﺜﻤﺎﺭ ﻤﺩﻴﻥ‬،‫ﻭﺭﻗﺔ ﻤﺎﻟﻴﺔ ﻟﻡ ﺘﺴﺩﺩ ﻗﻴﻤﺘﻬﺎ‬
Investment in gilt-edged ‫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 ‫ﺍﺭﺒﺎﺡ ﺃﺴﻬﻡ ﺫﻤﻤﻴﺔ‬
‫‪Liability for endorsement‬‬ ‫ﺍﻟﺘﺯﺍﻡ ﺍﻟﺘﻅﻬﻴﺭ‬
‫‪Liable‬‬ ‫ﻤﺴﺅﻭل ﻗﺎﻨﻭﻨﻴﺎ‬
‫‪ƒ Jointly and severally‬‬ ‫ﻤﺴﺅﻭل ﺒﺎﻟﺘﻜﺎﻤل ﻭﺍﻟﺘﻀﺎﻤﻥ‬
‫‪liable‬‬
‫‪Licence‬‬ ‫ﺍﺠﺎﺯﺓ‪ ،‬ﺭﺨﺼﺔ‪ ،‬ﺍﺫﻥ )ﻴﻌﻤل(‬
‫‪License‬‬ ‫ﻴﺠﻴﺯ‪ ،‬ﻴﺭﺨﺹ‬
‫‪Licensed public‬‬ ‫ﻤﺩﻗﻕ ﺤﺴﺎﺒﺎﺕ ﻤﺠﺎﺯ‬
‫‪accountant‬‬
‫‪Licensee‬‬ ‫ﺍﻟﻤﺭﺨﺹ ﻟﻪ‬
‫‪Licensing authority‬‬ ‫ﺍﻟﺴﻠﻁﺔ ﺍﻟﻤﺭﺨﺼﺔ‬
‫‪Lien‬‬ ‫ﺤﻕ ﺤﺠﺯ ﻋﻠﻰ ﻤﻤﺘﻠﻜﺎﺕ ﺸﺨﺹ ﻤﻘﺎﺒل ﺩﻴﻥ‬
‫‪Lienee‬‬ ‫ﺍﻟﺭﺍﻫﻥ‪ ،‬ﺍﻟﻤﺩﻴﻥ‬
‫‪Lienor‬‬ ‫ﺼﺎﺤﺏ ﺍﻟﺩﻴﻥ ﺍﻟﻤﻤﺘﺎﺯ‬
‫‪Life annuitant‬‬ ‫ﺫﻭ ﺍﻴﺭﺍﺩ ﻤﺩﻯ ﺍﻟﺤﻴﺎﺓ‬
‫‪Life annuity‬‬ ‫ﻤﻭﺭﺩ ﻤﺩﻯ ﺍﻟﺤﻴﺎﺓ‬
‫‪Life insurance‬‬ ‫ﺘﺄﻤﻴﻥ ﻋﻠﻰ ﺍﻟﺤﻴﺎﺓ‬
‫‪Life tenant‬‬ ‫ﻤﺴﺘﻔﻴﺩ ﻤﺩﻯ ﺍﻟﺤﻴﺎﺓ‬
‫‪Last in first out‬‬ ‫ﻤﺎ ﻴﺭﺩ ﺍﻭﻻ ﻴﺼﺭﻑ ﺍﻭﻻ‬
‫‪Limit‬‬ ‫ﺤﺩ‪ ،‬ﻴﺤﺩﺩ‪ ،‬ﻴﺤﺼﺭ‬
‫‪Limit of credit‬‬ ‫ﺍﻟﺤﺩ ﺍﻻﻋﻠﻰ ﻟﻼﻋﺘﻤﺎﺩ‬
‫‪Limited liability‬‬ ‫ﻤﺴﺅﻭﻟﻴﺔ ﻤﺤﺩﻭﺩﺓ‬
‫‪Limited liability company‬‬ ‫ﺸﺭﻜﺔ ﺫﺍﺕ ﻤﺴﺅﻭﻟﻴﺔ ﻤﺤﺩﻭﺩﺓ‬
‫‪Limited partnership‬‬ ‫ﺸﺭﻜﺔ ﺘﻭﺼﻴﺔ ﺒﺴﻴﻁﺔ‬
‫‪Limited private company‬‬ ‫ﺸﺭﻜﺔ ﺨﺎﺼﺔ ﺫﺍﺕ ﻤﺴﺅﻭﻟﻴﺔ ﻤﺤﺩﻭﺩﺓ‬
‫‪Limited responsibility‬‬ ‫ﻤﺴﺅﻭﻟﻴﺔ ﻤﺤﺩﻭﺩﺓ‬
‫‪Line of credit‬‬ ‫ﺍﻟﺘﺴﻬﻴﻼﺕ ﺍﻟﻤﻌﺘﻤﺩﺓ‬
‫‪Liquid assets‬‬ ‫ﻤﻭﺠﻭﺩﺍﺕ ﺴﺎﺌﻠﺔ‪ ،‬ﺍﻻﺼﻭل ﺍﻟﺤﺎﻀﺭﺓ‬
‫‪Liquid funds‬‬ ‫ﺴﻴﻭﻟﺔ ﻨﻘﺩﻴﺔ‬
‫‪Liquid ratio‬‬ ‫ﻨﺴﺒﺔ ﺍﻟﺴﻴﻭﻟﺔ‬
‫‪Liquid reserve‬‬ ‫ﺍﺤﺘﻴﺎﻁﻲ ﺤﺭ‬
‫‪Liquid resources‬‬ ‫ﻤﻭﺍﺭﺩ ﺠﺎﻫﺯﺓ‬
‫‪Liquidate‬‬ ‫ﻴﺼﻔﻲ‪ ،‬ﻴﻘﺩﺭ ﺍﻟﻘﻴﻤﺔ ﺍﻟﺼﺤﻴﺤﺔ ﻟﺩﻴﻥ‬
‫‪Liquidating dividend‬‬ ‫ﺤﺼﺔ ﺍﻟﺘﺼﻔﻴﺔ‬
‫‪Liquidation‬‬ ‫ﺘﺼﻔﻴﺔ ﺍﻟﺤﺴﺎﺒﺎﺕ‬
‫‪ƒ Compulsory‬‬ ‫ﺘﺼﻔﻴﺔ ﺍﺠﺒﺎﺭﻴﺔ‬
‫‪liquidation‬‬
 ‫‪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 ‫ﺘﻌﻭﻴﺽ ﺍﻟﺨﺴﺎﺌﺭ‬
‫‪Maladjustment‬‬ ‫ﻋﺩﻡ ﺘﻁﺎﺒﻕ‬
‫‪Maladjustment in the‬‬ ‫ﺍﺨﺘﻼل ﻓﻲ ﻤﻴﺯﺍﻥ ﺍﻟﻤﺩﻓﻭﻋﺎﺕ‬
‫‪balance of payments‬‬
‫‪Malfeasance‬‬ ‫ﺴﻭﺀ ﺍﺴﺘﻌﻤﺎل‬
‫‪Malpractice‬‬ ‫ﺴﻭﺀ ﺍﻟﺘﺼﺭﻑ‪ ،‬ﺘﻘﺼﻴﺭ ﻤﺘﻌﻤﺩ‬
‫‪Malversation‬‬ ‫ﻋﺩﻡ ﺩﻓﻊ‪ ،‬ﺍﺨﺘﻼﺱ ﺍﻤﻭﺍل‬
‫‪Malversation of public‬‬ ‫ﺍﺨﺘﻼﺱ ﺍﻤﻭﺍل ﺍﻟﺤﻜﻭﻤﺔ‬
‫‪funds‬‬
‫‪Man‬‬ ‫ﺭﺠل )ﺇﻨﺴﺎﻥ(‬
‫‪Man days‬‬ ‫ﺃﻴﺎﻡ ﻋﻤل ﻟﺭﺠل ﻭﺍﺤﺩ )ﺃﻴﺎﻡ ﺭﺠل(‬
‫‪Man hours‬‬ ‫ﺴﺎﻋﺎﺕ ﻋﻤل ﻟﺭﺠل ﻭﺍﺤﺩ )ﺴﺎﻋﺎﺕ ﺭﺠل(‬
‫‪Man weeks‬‬ ‫ﺃﺴﺎﺒﻴﻊ ﻋﻤل ﻟﺭﺠل ﻭﺍﺤﺩ )ﺃﺴﺎﺒﻴﻊ ﺭﺠل(‬
‫‪Manage‬‬ ‫ﻴﺩﻴﺭ‪ ،‬ﻴﺩﺒﺭ‬
‫‪Managed economy‬‬ ‫ﺍﻗﺘﺼﺎﺩ ﻤﻭﺠﻪ‬
‫‪Management‬‬ ‫ﺍﺩﺍﺭﺓ‪ ،‬ﻫﻴﺌﺔ ﺍﻻﺩﺍﺭﺓ‬
‫‪Management account‬‬ ‫ﺤﺴﺎﺏ ﺍﻻﺩﺍﺭﺓ‬
‫‪Management accounting‬‬ ‫ﻤﺤﺎﺴﺒﺔ ﺍﺩﺍﺭﻴﺔ‬
‫‪Management expenses‬‬ ‫ﻨﻔﻘﺎﺕ ﺍﺩﺍﺭﻴﺔ‬
‫‪Management investment‬‬ ‫ﺸﺭﻜﺔ ﺍﺩﺍﺭﺓ ﺍﺴﺘﺜﻤﺎﺭ‬
‫‪company‬‬
‫‪Management services‬‬ ‫ﺍﻟﺨﺩﻤﺎﺕ ﺍﻻﺩﺍﺭﻴﺔ‬
‫‪Manager‬‬ ‫ﻤﺩﻴﺭ‪ ،‬ﻭﻜﻴل ﺍﻋﻤﺎل‬
‫‪ƒ General manager‬‬ ‫ﻤﺩﻴﺭ ﻋﺎﻡ‬
‫‪Managerial‬‬ ‫ﺍﺩﺍﺭﻱ‬
‫‪Managerial expenses‬‬ ‫ﻤﺼﺎﺭﻴﻑ ﺍﺩﺍﺭﻴﺔ‬
‫‪Managing director‬‬ ‫ﻤﺩﻴﺭ ﻋﺎﻡ ﺸﺭﻜﺔ )ﻤﻨﺘﺩﺏ ﺍﻭ ﻋﻀﻭ ﻤﺠﻠﺱ ﺍﻻﺩﺍﺭﺓ(‬
‫‪Mandate‬‬ ‫ﺘﻔﻭﻴﺽ‪ ،‬ﺃﻤﺭ ﺭﺴﻤﻲ‬
‫‪Mandatory‬‬ ‫ﺍﻟﺯﺍﻤﻲ‪ ،‬ﺍﺠﺒﺎﺭﻱ‬
‫‪Manifest‬‬ ‫ﺒﻴﺎﻥ ﺍﻟﺸﺤﻥ )ﺒﺄﺴﻤﺎﺀ ﺭﻜﺎﺏ ﺍﻟﺴﻔﻴﻨﺔ ﺍﻭ ﺍﻟﻁﺎﺌﺭﺓ ﺍﻭ‬
‫ﺤﻤﻭﻟﺘﻬﺎ(‬
‫‪Manifesto‬‬ ‫ﺒﻴﺎﻥ ﺭﺴﻤﻲ‬
‫‪Manipulate‬‬ ‫ﻴﻀﺎﺭﺏ‪ ،‬ﻴﺘﻼﻋﺏ‪ ،‬ﻴﺭﺘﺏ ﺤﺴﺎﺒﺎ‬
‫‪Manipulation‬‬ ‫ﺘﻼﻋﺏ ﺒﺎﻻﺴﻌﺎﺭ‬
‫‪Manipulations‬‬ ‫ﺍﻟﻤﻀﺎﺭﺒﺎﺕ ﺍﻟﻤﻔﺘﻌﻠﺔ‬
‫‪Manipulator‬‬ ‫ﻤﻀﺎﺭﺏ ﺒﺎﻻﻭﺭﺍﻕ ﺍﻟﻤﺎﻟﻴﺔ‬
‫‪Manpower‬‬ ‫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 ‫ﺍﻟﺘﺴﻭﻴﻕ‬
‫‪Marketing cost‬‬ ‫ﻜﻠﻔﺔ ﺍﻟﺘﺴﻭﻴﻕ‬
‫‪Marking‬‬ ‫ﻭﺴﻡ‪ ،‬ﺘﺜﺒﻴﺕ ﺍﻻﺴﻌﺎﺭ‪ ،‬ﻭﻀﻊ ﻋﻼﻤﺔ‬
‫‪Mark on‬‬ ‫ﺍﻀﺎﻓﺔ ﻟﻠﺴﻌﺭ )ﻟﺘﻐﻁﻴﺔ ﻤﺼﺎﺭﻴﻑ ﺍﻟﺘﺸﻐﻴل(‬
‫‪Mark up‬‬ ‫ﺭﻓﻊ ﺍﻟﺴﻌﺭ )ﻟﺩﻯ ﺘﻌﻴﻴﻥ ﺴﻌﺭ ﺍﻟﺒﻴﻊ(‬
‫‪Marshall‬‬ ‫ﻴﻨﻅﻡ ﺍﻭ ﻴﺼﻨﻑ ﺍﻟﻤﻭﺠﻭﺩﺍﺕ ﻭﺍﻟﻤﻁﻠﻭﺒﺎﺕ‬
‫‪Master‬‬ ‫ﻤﺩﺭﺱ‪ ،‬ﺭﺒﺎﻥ ﺴﻔﻴﻨﺔ ﺘﺠﺎﺭﻴﺔ‬
‫‪Master budget‬‬ ‫ﺍﻟﻤﻭﺍﺯﻨﺔ ﺍﻟﺸﺎﻤﻠﺔ‬
‫‪Master control account‬‬ ‫ﺤﺴﺎﺏ ﺍﻟﺭﻗﺎﺒﺔ ﺍﻟﻌﺎﻤﺔ‬
‫‪Matching‬‬ ‫ﻤﻁﺎﺒﻘﺔ‬
‫‪Material‬‬ ‫ﻤﺎﺩﺓ‪ ،‬ﻟﻭﺍﺯﻡ ﻤﻜﺘﺒﻴﺔ‬
‫‪Material in process‬‬ ‫ﻤﻭﺍﺩ ﻗﻴﺩ ﺍﻟﺼﻨﻊ‬
‫‪Materials‬‬ ‫ﻟﻭﺍﺯﻡ‪ ،‬ﺃﺩﻭﺍﺕ‬
‫‪Materials abstract‬‬ ‫ﻤﻠﺨﺹ ﻟﻠﺨﺎﻤﺎﺕ ﺍﻟﻤﺼﺭﻭﻓﺔ‬
‫‪Materials control‬‬ ‫ﻤﺭﺍﻗﺒﺔ ﺍﻟﻤﻭﺍﺩ‬
‫‪Materials cost‬‬ ‫ﻜﻠﻔﺔ ﺍﻟﻤﻭﺍﺩ‬
‫‪Materials cost percentage‬‬ ‫ﺍﻟﻨﺴﺒﺔ ﺍﻟﻤﺌﻭﻴﺔ ﻤﻥ ﺍﻟﻤﻭﺍﺩ ﺍﻟﻤﺒﺎﺸﺭﺓ‬
‫‪rate‬‬
‫‪Materials cost variance‬‬ ‫ﺍﻨﺤﺭﺍﻑ ﻜﻠﻔﺔ ﺍﻟﻤﻭﺍﺩ‬
‫‪Materials issue analysis‬‬ ‫ﻜﺸﻑ ﺘﺤﻠﻴل ﺍﻟﻤﻭﺍﺩ ﺍﻟﻤﺼﺭﻭﻓﺔ‬
‫‪sheet‬‬
‫‪Materials price variance‬‬ ‫ﺍﻨﺤﺭﺍﻑ ﺴﻌﺭ ﺍﻟﻤﻭﺍﺩ‬
‫‪Materials usage variance‬‬ ‫ﺍﻨﺤﺭﺍﻑ ﻜﻤﻴﺔ ﺍﻟﻤﻭﺍﺩ‬
‫‪Materiality‬‬ ‫ﺍﻟﻤﺎﺩﻴﺔ‪ ،‬ﻤﺒﺩﺃ ﺍﻟﻤﺎﺩﻴﺔ ﻓﻲ ﺍﻟﻤﺤﺎﺴﺒﺔ‬
‫‪Mathematical‬‬ ‫ﺭﻴﺎﻀﻲ‪ ،‬ﺩﻗﻴﻕ‪ ،‬ﻤﺘﺨﺼﺹ ﺒﺎﻟﺭﻴﻀﻴﺎﺕ‬
‫‪Mature‬‬ ‫ﻨﺎﻀﺞ‪ ،‬ﻤﺴﺘﺤﻕ ﺍﻻﺩﺍﺀ ﺍﻭ ﺍﻟﺩﻓﻊ‬
‫‪Matured liability‬‬ ‫ﺍﻟﺘﺯﺍﻡ ﻤﺴﺘﺤﻕ‬
‫‪Maturing liability‬‬ ‫ﺍﻟﺘﺯﺍﻡ ﺴﻭﻑ ﻴﺴﺘﺤﻕ‬
‫‪Maturity advice‬‬ ‫ﺍﺨﻁﺎﺭ ﺍﻻﺴﺘﺤﻘﺎﻕ‬
‫‪Maturity basis‬‬ ‫ﺃﺴﺎﺱ ﺍﻻﺴﺘﺤﻘﺎﻕ‬
‫‪Maturity date‬‬ ‫ﺘﺎﺭﻴﺦ ﺍﻻﺴﺘﺤﻘﺎﻕ‬
‫‪Maturity slip‬‬ ‫ﻗﺴﻴﻤﺔ ﺍﻻﺴﺘﺤﻘﺎﻕ‬
‫‪Maximize profit‬‬ ‫ﺃﻗﺼﻰ ﺍﻟﺭﺒﺢ‬
‫‪Maximum capacity‬‬ ‫ﺍﻟﻁﺎﻗﺔ ﺍﻟﻘﺼﻭﻯ‬
‫‪Me‬‬
‫‪Mean‬‬ ‫ﺍﻟﻤﺘﻭﺴﻁ‬
‫‪Means‬‬ ‫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 ‫ﺼﻨﺩﻭﻕ ﻁﻭﺍﺭﺉ ﺍﻟﻤﻭﻅﻔﻴﻥ‬
‫‪Stag‬‬ ‫ﻴﻜﺘﺘﺏ ﺃﺴﻬﻡ ﻟﻐﺭﺽ ﺒﻴﻌﻬﺎ ﺒﺴﻌﺭ ﺃﻋﻠﻰ‪ ،‬ﻤﻀﺎﺭﺏ‬
‫‪Stage‬‬ ‫ﻤﺭﺤﻠﺔ‬
‫‪Stagnant‬‬ ‫ﻜﺎﺴﺩ‪ ،‬ﺭﺍﻜﺩ‬
‫‪Stagnation‬‬ ‫ﻜﺴﺎﺩ‪ ،‬ﺭﻜﻭﺩ‬
‫‪Stake‬‬ ‫ﺤﺼﺔ ﻤﺎل ﻤﻥ ﻤﻘﺎﻤﺭﺓ‬
‫‪Stale cheque‬‬ ‫ﺸﻴﻙ ﻤﺘﻘﺎﺩﻡ‬
‫‪Stamp‬‬ ‫ﻁﺎﺒﻊ‬
‫‪Stamp duty‬‬ ‫ﺭﺴﻡ ﺍﻟﻁﺎﺒﻊ‬
‫‪Stand‬‬ ‫ﻴﻘﻑ‪ ،‬ﻴﺼﻤﺩ‪ ،‬ﻴﺩﻭﻡ‬
‫‪Stand over‬‬ ‫ﻴﺒﻘﻰ ﻤﻌﻠﻘﺎ‬
‫‪Standard‬‬ ‫ﻨﻤﻭﺫﺝ‪ ،‬ﻤﻘﻴﺎﺱ‪ ،‬ﻤﻌﻴﺎﺭ‬
‫‪• Gold standard‬‬ ‫ﻗﺎﻋﺩﺓ ﺍﻟﺫﻫﺏ‬
‫‪• Gold exchange‬‬ ‫ﻤﻘﻴﺎﺱ ﺍﻟﺘﺒﺎﺩل ﺍﻟﺫﻫﺒﻲ‬
‫‪standard‬‬
‫‪• Gold specie standard‬‬ ‫ﻗﺎﻋﺩﺓ ﺍﻟﻤﺴﺒﻭﻜﺎﺕ ﺍﻟﺫﻫﺒﻴﺔ‬
‫‪• Monetary standard‬‬ ‫ﺍﻟﻘﺎﻋﺩﺓ ﺍﻟﻨﻘﺩﻴﺔ‬
‫‪Standard allowance‬‬ ‫ﺴﻤﺎﺡ ﻤﻌﻴﺎﺭﻱ‬
‫‪Standard cost‬‬ ‫ﺍﻟﻜﻠﻔﺔ ﺍﻟﻤﻌﻴﺎﺭﻴﺔ )ﺍﻟﻘﻴﺎﺴﻴﺔ(‬
‫‪Standard cost rate‬‬ ‫ﻤﻌﺩل ﺍﻟﻜﻠﻔﺔ ﺍﻟﻤﻌﻴﺎﺭﻴﺔ‬
‫‪Standard cost system‬‬ ‫ﻨﻅﺎﻡ ﺍﻟﻜﻠﻔﺔ ﺍﻟﻤﻌﻴﺎﺭﻴﺔ‬
‫‪Standard labour time‬‬ ‫ﺯﻤﻥ ﺍﻟﻌﺎﻤل ﺍﻟﻤﻌﻴﺎﺭﻱ‬
‫‪Standard machine time‬‬ ‫ﺯﻤﻥ ﺍﻵﻟﺔ ﺍﻟﻤﻌﻴﺎﺭﻱ‬
‫‪Standard margine‬‬ ‫ﻫﺎﻤﺵ ﺍﻟﺭﺒﺢ ﺍﻟﻤﻌﻴﺎﺭﻱ‬
‫‪Standard material‬‬ ‫ﺍﻟﻤﻭﺍﺩ ﺍﻟﻨﻤﻭﺫﺠﻴﺔ‬
‫‪Standard method‬‬ ‫ﺍﻟﻁﺭﻴﻘﺔ ﺍﻟﻘﻴﺎﺴﻴﺔ‬
‫‪Standard of living‬‬ ‫ﻤﺴﺘﻭﻯ ﺍﻟﻤﻌﻴﺸﺔ‬
‫‪Standard of value‬‬ ‫ﻤﻘﻴﺎﺱ ﺍﻟﻘﻴﻴﻤﺔ‬
‫‪Standard output‬‬ ‫ﺍﻟﻤﺭﺩﻭﺩ ﺍﻟﻘﻴﺎﺴﻲ‬
‫‪Standard preparation‬‬ ‫ﺴﺎﻋﺎﺕ ﺍﻟﺘﺤﻀﻴﺭ ﺍﻟﻤﻌﻴﺎﺭﻴﺔ‬
‫‪hours‬‬
‫‪Standard price‬‬ ‫ﺴﻌﺭ ﺜﺎﺒﺕ )ﻟﻠﻤﻭﺍﺩ ﺍﻻﻭﻟﻴﺔ(‬
‫‪Standard product‬‬ ‫ﺍﻟﺴﻠﻌﺔ ﺍﻟﻘﻴﺎﺴﻴﺔ‬
‫‪Standard profit‬‬ ‫ﺭﺒﺢ ﻨﻅﺎﻤﻲ‬
‫‪Standard purchase price‬‬ ‫ﺴﻌﺭ ﺍﻟﺸﺭﺍﺀ ﺍﻟﻨﻅﺎﻤﻲ‬
‫‪Standardization‬‬ ‫ﺍﻟﺘﻭﺤﻴﺩ ﺍﻟﻘﻴﺎﺴﻲ )ﺍﻟﺘﻭﺤﻴﺩ ﺍﻟﻨﻭﻋﻲ(‬
‫‪Standardize‬‬ ‫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 ‫ﺴﻠﻊ ﻜﺎﺴﺩﺓ‬
‫‪Stock adjustment‬‬ ‫ﺘﺴﻭﻴﺔ ﺍﻟﻤﺨﺎﺯﻥ‬
‫‪Stock allotment‬‬ ‫ﺘﺨﺼﻴﺹ ﺍﻻﺴﻬﻡ‬
‫‪Stock arbitrage‬‬ ‫ﺘﺴﻠﻴﻑ ﻋﻠﻰ ﺃﺴﻬﻡ‬
‫‪Stock book‬‬ ‫ﺩﻓﺘﺭ ﺍﻟﻤﺨﺎﺯﻥ‬
‫‪Stock broker‬‬ ‫ﻤﻭﻅﻑ ﻴﻌﻤل ﻓﻲ ﺍﻟﺒﻭﺭﺼﺔ‬
‫‪Stock cards‬‬ ‫ﺒﻁﺎﻗﺎﺕ ﺍﻟﻤﺨﺎﺯﻥ‬
‫‪Stock certificate‬‬ ‫ﺸﻬﺎﺩﺓ ﺍﻷﺴﻬﻡ‬
‫‪Stock company‬‬ ‫ﺸﺭﻜﺔ ﻤﺴﺎﻫﻤﺔ‬
‫‪Stock discount‬‬ ‫ﺨﺼﻡ ﻋﻠﻰ ﺍﻟﺴﻬﻡ‬
‫‪Stock dividend‬‬ ‫ﺃﺴﻬﻡ ﺃﺭﺒﺎﺡ )ﺃﺭﺒﺎﺡ ﻤﻭﺯﻋﺔ ﻋﻠﻰ ﺸﻜل ﺃﺴﻬﻡ(‬
‫‪Stock exchange‬‬ ‫ﺴﻭﻕ ﺍﻷﻭﺭﺍﻕ ﺍﻟﻤﺎﻟﻴﺔ‬
‫‪Stock exchange list‬‬ ‫ﻻﺌﺤﺔ ﺍﺴﻌﺎﺭ ﺍﻟﺒﻭﺭﺼﺔ‬
‫‪Stock exchange operator‬‬ ‫ﻤﻀﺎﺭﺏ ﻓﻲ ﺍﻟﺒﻭﺭﺼﺔ‬
‫‪Stock in trade‬‬ ‫ﺍﻟﺒﻀﺎﺌﻊ ﺍﻟﻤﻌﺩﺓ ﻟﻠﺒﻴﻊ‬
‫‪Stock ledger‬‬ ‫ﺍﺴﺘﺎﺫ ﺍﻟﺒﻀﺎﻋﺔ ﺍﻟﺠﺎﻫﺯﺓ‬
‫‪Stock market‬‬ ‫ﺴﻭﻕ ﺍﻷﻭﺭﺍﻕ ﺍﻟﻤﺎﻟﻴﺔ‬
‫‪Stock on hand‬‬ ‫ﺒﻀﺎﻋﺔ ﻓﻲ ﺍﻟﻤﺘﻨﺎﻭل‬
‫‪Stock record card‬‬ ‫ﺒﻴﺎﻥ ﺍﻟﻤﺨﺯﻭﻥ ﺍﻟﻤﻭﺠﻭﺩ‬
‫‪Stock purchase warrant‬‬ ‫ﺍﻤﺘﻴﺎﺯ ﺸﺭﺍﺀ ﺃﺴﻬﻡ‬
‫‪Stock register‬‬ ‫ﺴﺠل ﺍﻷﺴﻬﻡ‬
‫‪Stock sheet‬‬ ‫ﻜﺸﻑ ﺠﺭﺩ‬
‫‪Stock split‬‬ ‫ﺘﺠﺯﺌﺔ ﺃﺴﻬﻡ‬
‫‪Stock taking‬‬ ‫ﺠﺭﺩ ﺍﻟﻤﺨﺎﺯﻥ‬
‫‪Stock taking value‬‬ ‫ﻗﻴﻤﺔ ﺍﻟﺠﺭﺩ‬
‫‪Stock broker‬‬ ‫ﺴﻤﺴﺎﺭ ﺍﻷﺴﻬﻡ‬
‫‪Stock holder‬‬ ‫ﻤﺴﺎﻫﻡ‬
‫‪Stock holders equity‬‬ ‫ﺤﻘﻭﻕ ﺍﻟﻤﺴﺎﻫﻤﻴﻥ‬
‫‪Stockholders tax‬‬ ‫ﻀﺭﻴﺒﺔ ﻋﻠﻰ ﻋﺎﺌﺩﺍﺕ ﺍﻷﺴﻬﻡ‬
‫‪Stop‬‬ ‫ﺘﻭﻗﻴﻑ‪ ،‬ﺘﺄﺠﻴل‬
‫‪Stop payment‬‬ ‫ﺍﻴﻘﺎﻑ ﺍﻟﺩﻓﻊ‬
‫‪Stoppage‬‬ ‫ﺘﺠﻤﻴﺩ‪ ،‬ﺘﺨل ﻋﻥ‬
‫‪Storage‬‬ ‫ﺨﺯﻥ‪ ،‬ﺍﺩﺨﺎﺭ‬
‫‪Storage facilities‬‬ ‫ﺘﺴﻬﻴﻼﺕ ﺍﻟﺨﺯﻥ‬
‫)‪Store(s‬‬ ‫ﻤﺨﺯﻥ‪ ،‬ﻤﺨﺎﺯﻥ‬
‫‪Store accounting‬‬ ‫ﻤﺤﺎﺴﺒﺔ ﺍﻟﻤﺨﺎﺯﻥ )ﺍﻟﻤﻭﺍﺩ(‬
‫‪Stowage‬‬ ‫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