English Terms ‫اﻟ ﺟﻤﺔ اﻟﻌ ﺔ‬

Abbreviated Accounts ‫ة‬ ‫ﺣﺴﺎ ﺎت ﻣﺨﺘ‬

Above-The-Line ‫ﻓﻮق اﻟﺨﻂ‬
Abridged Accounts ‫ﺣﺴﺎ ﺎت ﻣﻮﺟﺰة‬
Accelerated Depreciation ‫اﺳﺘﻬﻼك ﻣ ﺴﺎرع‬
Acceptances Credit ‫اﺋﺘﻤﺎن اﻟﻘﺒﻮل‬
Accord And Satisfaction ‫اﻟﺘﻮاﻓﻖ واﻟﺮﺿﺎ‬
Accountability ‫ﻣﺴﺌﻮﻟ ﺔ‬
Account Analysis ‫ﺗﺤﻠ ﻞ اﻟﺤﺴﺎب‬
Accountancy ‫اﻟﻤﺤﺎﺳ ﺔ‬
Accountancy Bodies ‫ﻫﻴﺌﺎت ﻣﺤﺎﺳ ﺔ‬
Accountancy Investigation And Disciplinary Board (Aidb) (AIDB) ‫ﻣﺠﻠﺲ اﻟﺘﺤﻘﻴﻖ واﻟﺘﺄد ﺐ اﻟﻤﺤﺎﺳ‬
Accountant ‫ﻣﺤﺎﺳﺐ‬
Account Classification Method ‫ﻃ ﻘﺔ ﺗﺼ ﻒ اﻟﺤﺴﺎب‬
Accounting ‫ﻣﺤﺎﺳ ﺔ‬
Accounting And Auditing Organization For Islamic
Financial Institutions ‫ﻫﻴﺌﺔ اﻟﻤﺤﺎﺳ ﺔ واﻟﻤﺮاﺟﻌﺔ ﻟﻠﻤﺆﺳﺴﺎت اﻟﻤﺎﻟ ﺔ اﻹﺳﻼﻣ ﺔ‬
(Aaoifi) ( ‫)أﻳﻮ‬
Accounting And Finance Association Of Australia And New
Zealand ‫أﺳ اﻟ ﺎ وﻧﻴﻮزﻠﻨﺪا‬ ‫ﺟﻤﻌ ﺔ اﻟﻤﺤﺎﺳ ﺔ واﻟﻤﺎﻟ ﺔ‬
(Afaanz) (‫)أﻓﺎﻧﺰ‬
Accounting Assumptions ‫اﻻﻓ اﺿﺎت اﻟﻤﺤﺎﺳ ﺔ‬
Accounting Basis ‫اﻷﺳﺎس اﻟﻤﺤﺎﺳ‬
Accounting Concepts ‫اﻟﻤﻔﺎﻫ ﻢ اﻟﻤﺤﺎﺳ ﺔ‬
Accounting Cushion ‫وﺳﺎدة اﻟﻤﺤﺎﺳ ﺔ‬
Accounting Cycle ‫اﻟﺪاﺋﺮة اﻟﻤﺤﺎﺳ ﺔ‬
Accounting Entity ‫اﻟ ﺎن اﻟﻤﺤﺎﺳ‬
Accounting Equation ‫ﻣﻌﺎدﻟﺔ ﻣﺤﺎﺳ ﺔ‬
Accounting Estimates ‫اﻟﺘﻘﺪﻳﺮات اﻟﻤﺤﺎﺳ ﺔ‬
Accounting Manual ‫دﻟ ﻞ اﻟﻤﺤﺎﺳ ﺔ‬
Accounting Period ‫ﻓ ة اﻟﻤﺤﺎﺳ ﺔ‬
Accounting Plan ‫ﺧﻄﺔ اﻟﻤﺤﺎﺳ ﺔ‬
Accounting Policies ‫اﻟﺴ ﺎﺳﺎت اﻟﻤﺤﺎﺳ ﺔ‬
Accounting Principles ‫اﻟﻤ ﺎدئ اﻟﻤﺤﺎﺳ ﺔ‬
Accounting Principles Board (Apb) (APB) ‫ﻣﺠﻠﺲ ﻣ ﺎدئ اﻟﻤﺤﺎﺳ ﺔ‬
Accounting Profit ‫اﻟ ــﺢ اﻟﻤﺤﺎﺳ‬
Accounting Rate Of Return (Arr) (‫ﻣﻌﺪل اﻟﻌﺎﺋﺪ اﻟﻤﺤﺎﺳ )آر‬
Accounting Records ‫اﻟﺴﺠﻼت اﻟﻤﺤﺎﺳ ﺔ‬
Accounting Regulatory Committee (Arc) (Arc) ‫ﻟﺠﻨﺔ ﺗﻨﻈ ﻢ اﻟﻤﺤﺎﺳ ﺔ‬
Accounting Standards ‫اﻟﻤﻌﺎﻳ اﻟﻤﺤﺎﺳ ﺔ‬
Accounting Standards Board (Acsb) (Acsb) ‫ﻣﺠﻠﺲ ﻣﻌﺎﻳ اﻟﻤﺤﺎﺳ ﺔ‬
Accounting Standards Board (Asb) (ASB) ‫ﻣﺠﻠﺲ ﻣﻌﺎﻳ اﻟﻤﺤﺎﺳ ﺔ‬
Accounting Standards Board Of Japan (Asbj) (Asbj) ‫ﻣﺠﻠﺲ ﻣﻌﺎﻳ اﻟﻤﺤﺎﺳ ﺔ اﻟ ﺎ ﺎ‬
Accounts ‫ﺣﺴﺎ ﺎت‬
Accounts Payable ‫اﻟﺬﻣﻢ اﻟﺪاﺋﻨﺔ‬
Accounts Receivable ‫اﻟﺬﻣﻢ اﻟﻤﺪﻳﻨﺔ‬
Accounts Receivable Analysis ‫ﺗﺤﻠ ﻞ ﺣﺴﺎ ﺎت اﻟﺬﻣﻢ اﻟﻤﺪﻳﻨﺔ‬
Accounts Receivable Collection Period ‫ﻓ ة ﺗﺤﺼ ﻞ اﻟﺬﻣﻢ اﻟﻤﺪﻳﻨﺔ‬
Accounts Receivable Turnover ‫دوران اﻟﺬﻣﻢ اﻟﻤﺪﻳﻨﺔ‬
Accretion ‫اﻟ ا ﻢ‬
Accrual ‫اﻻﺳﺘﺤﻘﺎق‬
Accrual Accounting ‫اﻟﻤﺤﺎﺳ ﺔ ﻋ أﺳﺎس اﻻﺳﺘﺤﻘﺎق‬
Accrual Basis ‫أﺳﺎس اﻻﺳﺘﺤﻘﺎق‬
Accruals Concept ‫ﻣﻔﻬﻮم اﻻﺳﺘﺤﻘﺎق‬
Accrued Revenue ‫اﻹﻳﺮادات اﻟﻤﺴﺘﺤﻘﺔ‬
Accumulated Depreciation ( ‫اﻻﺳﺘﻬﻼك اﻟﻤ ا ﻢ ) ﻣﺠﻤﻊ اﻻﺳﺘﻬﻼك‬
Accumulated Dividend ( ‫ﺗﻮز ﻌﺎت اﻷرﺎح اﻟﻤ ا ﻤﺔ ) اﻟﻤﺠﻤﻌﺔ‬
Accumulated Earnings ( ‫اﻷرﺎح اﻟﻤ ا ﻤﺔ ) اﻟﻤﺠﻤﻌﺔ‬
Acquisition Accounting ‫ﻣﺤﺎﺳ ﺔ اﻻﺳﺘﺤﻮاذ‬
Acting In Concert ‫اﻟﻌﻤﻞ ﻣﻌﺎ‬
Active Market ‫ﺳﻮق ﺸﻂ‬
Active Stocks ‫اﻷﺳﻬﻢ اﻟ ﺸﻄﺔ‬
Actuals ‫اﻟﻔﻌﻠ ﺎت‬
Actuarial Assumption ‫اﻻﻓ اض اﻻ ﺘﻮاري‬

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Actuarial Valuation Method ‫ﻃ ﻘﺔ اﻟﺘﻘﻴ ﻢ اﻻ ﺘﻮاري‬
Actuarial Gains And Losses ‫اﻟﻤ ﺎﺳﺐ واﻟﺨﺴﺎﺋﺮ اﻻ ﺘﻮارﺔ‬
Actuarial Method ‫اﻟﻄ ﻘﺔ اﻻ ﺘﻮارﺔ‬
Actuary ‫اﻻ ﺘﻮاري‬
Additional Paid In Capital ‫رأس اﻟﻤﺎل اﻻﺿﺎ‬
Adjustable Rate Mortgage (‫ﻗﺮوض اﻟﺮﻫﻮن اﻟﻌﻘﺎر ﺔ اﻟﻘﺎ ﻠﺔ ﻟﻠﺘﻌﺪ ﻞ )أرﻣﺰ‬
Adjustable Rate Preferred Stock ‫اﻷﺳﻬﻢ اﻟﻤﻤﺘﺎزة ذات اﻟﻤﻌﺪل اﻟﻘﺎ ﻞ ﻟﻠﺘﻌﺪ ﻞ‬
Adjusted Trial Balance ‫ﻣ ان اﻟﻤﺮاﺟﻌﺔ اﻟﻤﻌﺪل‬
Adjusting Entries ‫ﻗﻴﻮد اﻟ ﺴ ﺎت‬
Adjusting Events ‫اﻟﻤﻌﺪﻟﺔ‬
ِ ‫اﻷﺣﺪاث‬
Adjusting Journal Entry ‫ﻗﻴﻮد اﻟ ﺴ ﺔ‬
Advance Payment Bond ‫ﺳﻨﺪات اﻟﺪﻓﻊ ﻣﻘﺪﻣﺎ‬
Adverse Opinion ‫اﻟﺮأي اﻟﺴﻠ‬
After-Tax Cash Flow ‫اﻟﺘﺪﻓﻖ اﻟﻨﻘﺪي ﻌﺪ ﺧﺼﻢ اﻟ اﺋﺐ‬
Agency Relationship ‫ﻋﻼﻗﺔ و ﺎﻟﺔ‬
Agreed Bid ‫اﻟﻌﻄﺎء اﻟﻤﺘﻔﻖ ﻋﻠ ﻪ‬
All-Inclusive Income Concept ‫ﻣﻔﻬﻮم اﻟﺪﺧﻞ اﻟﺸﺎﻣﻞ‬
Allocation ( ‫ﺗﻮز ــﻊ ) ﺗﺨﺼ ﺺ‬
Allocation Base ‫ﻗﺎﻋﺪة اﻟﺘﺨﺼ ﺺ‬
Allowance Method ‫ﻃ ﻘﺔ اﻟ ﺪل‬
Allowed Alternative Treatment ‫اﻟﻌﻼج اﻟ ﺪ ﻞ اﻟﻤﺴﻤ ح ﻪ‬
Alpha Risk And Beta Risk ‫ﻣﺨﺎﻃﺮ أﻟﻔﺎ وﻣﺨﺎﻃﺮ ﺑ ﺘﺎ‬
All-Purpose Financial Statements ‫اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟ ﺔ ﻟﺠﻤﻴﻊ اﻷﻏﺮاض‬
Amalgamation ‫اﻟﺪﻣﺞ‬
American Accounting Association (Aaa) (Aaa) ‫ﺟﻤﻌ ﺔ اﻟﻤﺤﺎﺳ ﺔ اﻷﻣ ﻜ ﺔ‬
American Depository Receipt (Adr) (Adr) ‫إ ﺼﺎل اﻹ ﺪاع اﻷﻣ‬

American Institute Of Certified Public Accountants (Aicpa)

(Aicpa) ‫اﻟﻘﺎﻧﻮﻧﻴ‬ ‫ﻟﻠﻤﺤﺎﺳﺒ‬ ‫اﻟﻤﻌﻬﺪ اﻷﻣ‬
American Option ‫اﻟﺨ ﺎر اﻷﻣ‬
American Society Of Corporate Secretaries (Ascs) (Ascs) ‫اﻟﺠﻤﻌ ﺔ اﻷﻣ ﻜ ﺔ ﻷﻣﻨﺎء اﻟ ﺎت‬
American Stock Exchange (Amex) (‫اﻟﺒﻮرﺻﺔ اﻷﻣ ﻜ ﺔ )أﻣ ﻜﺲ‬
Amortization ‫اﻹﻃﻔﺎء‬
Amortization Schedule ‫اﻟﺠﺪول اﻟﺰﻣ ﻟﻼﺳﺘﻬﻼك‬
Amortized Cost ‫اﻟﺘ ﻠﻔﺔ اﻟﻤﺴﺘﻬﻠ ﺔ‬
Amortizing Loan ‫اﻟﻘﺮض اﻟﻤﻄ‬
Annual Accounts ‫اﻟﺤﺴﺎ ﺎت اﻟﺴﻨ ﺔ‬
Annual General Meeting (Agm) (AGM) ‫اﻻﺟﺘﻤﺎع اﻟﺴﻨﻮي اﻟﻌﺎم‬
Annualized Net Present Value ‫ﺻﺎ اﻟﻘ ﻤﺔ اﻟﺤﺎﻟ ﺔ اﻟﺴﻨ ﺔ‬
Annualized Percentage Rate (Apr) (‫ﻣﻌﺪل اﻟﻔﺎﺋﺪة اﻟﺴﻨﻮي )أﺑﺮل‬
Annuity ‫اﻟﺪﻓﻌﺔ اﻟﺜﺎﺑﺘﺔ اﻟﻤﺘﻜﺮرة‬
Annuity Method ‫ﻃ ﻘﺔ اﻟﺪﻓﻌﺔ اﻟﺜﺎﺑﺘﺔ اﻟﻤﺘﻜﺮرة‬
Theories Of Accounting ‫ﻧﻈ ﺎت اﻟﻤﺤﺎﺳ ﺔ‬
Application For Listing ‫ﻃﻠﺐ اﻹدراج‬
Appreciation ‫اﻻرﺗﻔﺎع‬
Appropriation Account ‫ﺣﺴﺎب اﻟﺘﺨﺼ ﺺ‬
Arab Society Of Certified Accountants (Asca) (‫اﻟﻤﺠﻤﻊ اﻟﻌﺮ ﻟﻠﻤﺤﺎﺳﺒ اﻟﻘﺎﻧﻮﻧﻴ )أﺳ ﺎ‬
Arm’s Length Transaction ‫ﺻﻔﻘﺔ ﻃﻮل اﻟﺬراع‬
Arrears ‫اﻟﻤﺘﺄﺧﺮات‬
Articles Of Association ‫اﻟﻨﻈﺎم اﻷﺳﺎ‬
Articles Of Incorporation ‫ﻋﻘﺪ اﻟﺘﺄﺳ ﺲ‬
Articulated Accounts ‫ﺗﺤﻠ ﻞ ﺣﺮﻛﺔ اﻟﺤﺴﺎب‬
Artificial Person ‫ﺷﺨﺼ ﺔ اﻋﺘ ﺎرﺔ‬
Asset ‫أﺻﻞ‬
Asset Classification ‫ﺗﺼ ﻒ اﻷﺻﻮل‬
Asset Valuation ‫ﺗﻘﻴ ﻢ اﻷﺻﻮل‬
Associate ‫اﻟ ﻛﺔ اﻟﺸﻘ ﻘﺔ‬
Association Of International Accountants (Aia) (Aia) ‫ﺟﻤﻌ ﺔ اﻟﻤﺤﺎﺳﺒ اﻟﺪوﻟﻴ‬
Attest ‫ﺸﻬﺪ‬
Attest Function ‫وﻇ ﻔﺔ اﻟﺘﺼﺪﻳﻖ‬
Attributable Profit ‫ر ــﺢ ﻣ ﺴﻮب‬
Audit ‫ﻣﺮاﺟﻌﺔ‬
Audit Trail ‫ﺳﺠﻞ ﻣﺴﺎر اﻟﺘﺪﻗﻴﻖ‬
Australian Accounting Standards Board (Aasb) (Aasb) ‫ﻣﺠﻠﺲ ﻣﻌﺎﻳ اﻟﻤﺤﺎﺳ ﺔ اﻻﺳ اﻟ ﺔ‬
Authorization Date ‫ﺗﺎر ــﺦ اﻟﺘﻔ ﺾ‬
Authorized Capital ‫رأس اﻟﻤﺎل اﻟﻤ ح ﻪ‬

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Backlog Depreciation ‫اﻻﺳﺘﻬﻼك اﻟﻤ ا ﻢ‬
Back Office ‫ﻣﻜﺘﺐ ﺧﻠ‬
Bad Debt ‫اﻟﺪﻳﻮن اﻟﻤﻌﺪوﻣﺔ‬
Balanced Scorecard ‫ﻄﺎﻗﺔ اﻻداء اﻟﻤﺘﻮازن‬
Balance Sheet ‫اﻟﻤ اﻧ ﺔ اﻟﻌﻤﻮﻣ ﺔ‬
Balance-Sheet Asset Value ‫ﻗ ﻤﺔ أﺻﻮل اﻟﻤ اﻧ ﺔ‬
Balance-Sheet Audit ‫ﺗﺪﻗﻴﻖ اﻟﻤ اﻧ ﺔ اﻟﻌﻤﻮﻣ ﺔ‬
Balloon Payment ‫دﻓﻊ واﺣﺪة ﻟ ﻞ اﻟﺪﻳﻦ‬
Barometer Stock ‫اﻷﺳﻬﻢ اﻟ ﺎروﻣﻴ ﺔ‬
Barter ‫ﻣﻘﺎ ﻀﺔ‬
Base Currency ‫اﻟﻌﻤﻠﺔ اﻷﺳﺎس‬
Basel Committee On Banking Supervision ‫ﻟﺠﻨﺔ ﺎزل ﻟﻠﺮﻗﺎ ﺔ اﻟﻤ ﻓ ﺔ‬
Base Rate ‫ﺳﻌﺮ اﻷﺳﺎس‬
Basic Earnings Per Share ‫ر ــﺢ اﻟﺴﻬﻢ اﻷﺳﺎ‬
Basis Point ‫ﻧﻘﻄﺔ أﺳﺎس‬
Bean Counters ‫ﻋﺪادات اﻟﻔﻮل‬
Bearer ‫ﺣﺎﻣﻠﻪ‬
Bearer Security ‫أﻣﻦ اﻟﺤﺎﻣﻞ‬
Below-The-Line ‫أﺳﻔﻞ اﻟﺨﻂ‬
Benchmarking ‫اﻟﻤﻘﺎ ﺴﺔ‬
Benchmark Treatment ‫اﻟﻤﻌﺎﻟﺠﺔ اﻟﻘ ﺎﺳ ﺔ‬
Betterment ‫ﺗﺤﺴ‬
Bill Broker (Discount Broker) (‫وﺳ ﻂ ﺑ ﻞ )وﺳ ﻂ ﺧﺼﻢ‬
Bill Of Exchange ‫ﻤﺒ ﺎﻟﺔ‬
Bill Of Sale ‫ﻓﺎﺗﻮرة اﻟﺒﻴﻊ‬
Bill Rate ‫ﻣﻌﺪل اﻟﻔﺎﺗﻮرة‬
Biological Asset ‫اﻷﺻﻮل اﻟﺒﻴﻮﻟﻮﺟ ﺔ‬
Blue Chip ‫اﻷﺳﻬﻢ اﻟ اﻗﺔ‬
Body Corporate ‫اﻋﺘ ﺎرﺔ‬
Boilerplate ‫اﻟﻤﺮﺟﻞ‬
Bond ‫اﻟﺴﻨﺪات‬
Bond Discount ‫ﺧﺼﻢ اﻟﺴﻨﺪات‬
Bond Indenture ‫ﻋﻘﻮد اﻟﺴﻨﺪات‬
Bond Premium ‫ﻗ ﻤﺔ أﻋ ﻣﻦ ﻗ ﻤﺔ اﻟﺴﻨﺪ اﻷﺳﺎﺳ ﺔ‬
Bonds With Warrants ‫اﻟﺴﻨﺪات ذات اﻟﻀﻤﺎﻧﺎت‬
Bonus Issue ‫إﺻﺪار أﺳﻬﻢ ﻣﻨﺤﺔ‬
Book Of Prime Entry ‫اﻟﺪﻓﺎﺗﺮ اﻟﻤﺤﺎﺳ ﺔ‬
Book-To-Bill Ratio ‫اﻟﻘ ﻤﺔ اﻟﺪﻓ ﺔ ا ﻗ ﻤﺔ اﻟﻔﺎﺗﻮرة‬
Book Value ‫اﻟﻘ ﻤﺔ اﻟﺪﻓ ﺔ‬
Borrowing Costs ‫ﺗ ﺎﻟ ﻒ اﻻﻗ اض‬
Bottom Line ‫اﻟﺴﻄﺮ اﻟﻨﻬﺎ ) اﻷﺧ ( ﻗﺎﺋﻤﺔ اﻟﺪﺧﻞ‬
Bought Deal ‫ﺻﻔﻘﺔ اﻟ اء‬
Bourse ‫اﻟﺒﻮرﺻﺔ‬
Branch Accounting ‫ﻣﺤﺎﺳ ﺔ اﻟﻔ ع‬
Brands ‫اﻟﻌﻼﻣﺎت اﻟﺘﺠﺎرﺔ‬
Break-Up Value ‫ﻗ ﻤﺔ ﺑﻴﻊ اﻟﺠﺰﺋ ﺎت‬
British Accounting Association (Baa) (Baa) ‫ﺟﻤﻌ ﺔ اﻟﻤﺤﺎﺳ ﺔ اﻟ ﻄﺎﻧ ﺔ‬
Bull ‫ﺛﻮر‬
Bulldog Bond ‫ﺑﻮﻟﺪوج ﺑﻮﻧﺪ‬
Bullet Loan ‫ﻗﺮض ذو دﻓﻌﺔ واﺣﺪة‬
Bunny Bond ‫ﺳﻨﺪ ﺧ ﺎرى ﺑ اﻟﻌﻤﻮﻟﺔ أو اﺿﺎﻓﺘﻬﺎ ﻛﻘﺮض اﺿﺎ‬
Burden ‫اﻷﻋ ﺎء‬
Burn-Out Turnaround ‫ﻋﻜﺲ اﻻﻧﺠﺎە اﻻﺣ ا‬
Business Combination ‫دﻣﺞ اﻷﻋﻤﺎل‬
Business Entity Concept ‫ﻣﻔﻬﻮم اﻟ ﺎن اﻟﺘﺠﺎري‬
Business Segment ‫ﻗﻄﺎع اﻷﻋﻤﺎل‬
Buy-In ‫اﻟﺪﻋﻢ واﻟﻘﺒﻮل‬
Buy-In Management Buyout ‫اء اﻹدارة اﻻﻋﻤﺎل اﻟﻤﻘﺒﻮل‬
Buy-Out ‫اء اﻹدارة اﻻﻋﻤﺎل‬
By Products ‫اﻟﻤﻨﺘﺠﺎت اﻟﺠﺎﻧ ﺔ‬
Cadbury Report ‫ﺗﻘ ﺮ ﺎدﺑﻮري‬
Callable Bonds ‫اﻟﺴﻨﺪات اﻟﻘﺎ ﻠﺔ ﻟﻼﺳﺘﺪﻋﺎء‬
Called-Up Share Capital ‫اﺳﺘﺪﻋﺎء رأس اﻟﻤﺎل‬
Call Option ‫ﺧ ﺎر اﻟ اء‬
Call Provision ‫ﺑﻨﻮد ﻋﻘﺪ اﻟﺨ ﺎرات‬

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Page 3 of 22
Capital ‫رأس اﻟﻤﺎل‬
Capital Employed ‫رأس اﻟﻤﺎل اﻟﻌﺎﻣﻞ‬
Capital Expenditure ‫اﻟﻨﻔﻘﺎت اﻟﺮأﺳﻤﺎﻟ ﺔ‬
Capital Instruments ‫أدوات رأس اﻟﻤﺎل‬
Capital Intensive ‫ﺗﺘﻄﻠﺐ رؤوس أﻣﻮال ﺿﺨﻤﺔ‬
Capitalization ‫اﻟﺮﺳﻤﻠﺔ‬
Capitalization Of Borrowing Costs ‫رﺳﻤﻠﺔ ﺗ ﺎﻟ ﻒ اﻻﻗ اض‬
Capital Lease ‫ﻋﻘﻮد اﻟﺘﺄﺟ اﻟﺘﻤ ﻠ ﺔ‬
Capital Maintenance Concepts ‫ﻣﻔﺎﻫ ﻢ ﺻ ﺎﻧﺔ رأس اﻟﻤﺎل‬
Capital Market ‫ﺳﻮق رأس اﻟﻤﺎل‬
Capital Reserve ‫اﺣﺘ ﺎ راس اﻟﻤﺎل‬
Capital Stock ‫أﺳﻬﻢ رأس اﻟﻤﺎل‬
Capital Structure ‫ﻫ ﻞ رأس اﻟﻤﺎل‬
Capital Surplus ‫ﻓﺎﺋﺾ رأس اﻟﻤﺎل‬
Capital Turnover ‫دوران رأس اﻟﻤﺎل‬
Captive Finance Company ‫ﻛﺔ اﻟﺘﻤ ﻞ اﻷﺳ ة ﻣﻦ اﻟ ﺎت اﻟﺘﺠﺎرﺔ أو اﻟﺼﻨﺎﻋ ﺔ‬
Captive Insurance Company ‫ﻛﺔ اﻟﺘﺄﻣ اﻷﺳ ة‬
Carrying Amount ‫اﻟﻘ ﻤﺔ اﻟﺪﻓ ﺔ‬
Carrying Cost ‫اﻟﻘ ﻤﺔ ﺎﻟﺪﻓﺎﺗﺮ اﻟﻤﺤﺎﺳ ﺔ‬
Cartel ‫ﺎرﺗﻞ‬
Cash ‫ﻧﻘﺪي‬
Cash Basis Of Accounting ‫اﻷﺳﺎس اﻟﻨﻘﺪي ﻟﻠﻤﺤﺎﺳ ﺔ‬
Cash Conversion Cycle ‫دورة ﺗﺤ ﻞ اﻟﻨﻘﺪ‬
Cash Cow ‫ﻘﺮة ﺣﻠﻮب‬
Cash Equivalents ‫ﻣ ﺎﻓﺌﺎت اﻟﻨﻘﺪ ﺔ‬
Cash Flow Adequacy ‫ﻛﻔﺎ ﺔ اﻟﺘﺪﻓﻖ اﻟﻨﻘﺪي‬
Cash Flow Hedges ‫ﺗﺤﻮﻃﺎت اﻟﺘﺪﻓﻖ اﻟﻨﻘﺪي‬
Cash Flow Liquidity ‫ﺳﻴﻮﻟﺔ اﻟﺘﺪﻓﻖ اﻟﻨﻘﺪي‬
Cash Flow Margin ‫ﻫﺎﻣﺶ اﻟﺘﺪﻓﻖ اﻟﻨﻘﺪي‬
Cash Flow Multiple ‫اﻟﺘﺪﻓﻖ اﻟﻨﻘﺪي اﻟﻤﺘﻌﺪد‬
Cash Flow Risk (Cash Flow Interest Rate Risk) (‫ﻣﺨﺎﻃﺮ اﻟﺘﺪﻓﻖ اﻟﻨﻘﺪي )ﻣﺨﺎﻃﺮ ﻣﻌﺪل اﻟﻔﺎﺋﺪة ﻋ اﻟﺘﺪﻓﻖ اﻟﻨﻘﺪي‬
Cash Flow Statement ‫ﺑ ﺎن اﻟﺘﺪﻓﻘﺎت اﻟﻨﻘﺪ ﺔ‬
Cash Flow To Capital Expenditure Ratio ‫ﺴ ﺔ اﻟﺘﺪﻓﻖ اﻟﻨﻘﺪي إ ﺴ ﺔ اﻹﻧﻔﺎق اﻟﺮأﺳﻤﺎ‬
Cash Flow To Total Debt Ratio ‫اﻟﺘﺪﻓﻖ اﻟﻨﻘﺪي إ إﺟﻤﺎ ﺴ ﺔ اﻟﺪﻳﻦ‬
Cash-Generating Unit (Cgu) (Cgu) ‫وﺣﺪة ﺗﻮﻟ ﺪ اﻟﻨﻘﺪ‬
Cash Ratio ‫ﺴ ﺔ ﻧﻘﺪ ﺔ‬
Cash Return On Assets ‫اﻟﻌﺎﺋﺪ اﻟﻨﻘﺪي ﻋ اﻷﺻﻮل‬
Cash To Current Liabilities Ratio ‫ﺴ ﺔ اﻟﻨﻘﺪ إ اﻟﻤﻄﻠ ﺎت اﻟﻤﺘﺪاوﻟﺔ‬
Caveat Emptor ‫ﻣﺴﺆوﻟ ﺔ اﻟﻤﺸ ي‬
Cedant ‫اﻟﻤﺘﻨﺎزل‬
Ceiling ‫ﺳﻘﻒ‬
Certainty-Equivalent Approach ‫ﻧﻬﺞ اﻟ ﻘ اﻟﻤ ﺎ‬
Certificate Of Deposit (Cd) (Cd) ‫ﺷﻬﺎدة اﻹ ﺪاع‬

Certified General Accountants Association Of Canada (Cga)

(CGA) ‫اﻟﻤﻌﺘﻤﺪﻳﻦ اﻟ ﻨﺪ ﺔ‬ ‫ﺟﻤﻌ ﺔ اﻟﻤﺤﺎﺳﺒ اﻟﻌﺎﻣ‬
Certified Internal Auditor (Cia) (CIA) ‫ﻣﺪﻗﻖ داﺧ ﻣﻌﺘﻤﺪ‬
Certified Management Accountants (Cma) (Canada) (‫( )ﻛﻨﺪا‬Cma) ‫ﻣﺤﺎﺳﺒﻮن إدارﻮن ﻣﻌﺘﻤﺪون‬
Certified Public Accountant (Cpa) (Cpa) ‫ﻣﺤﺎﺳﺐ ﻋﺎم ﻣﻌﺘﻤﺪ‬
Cessation ‫وﻗﻒ‬
Chain Linked Index ‫ﻣﺆ اﻟﺴﻠﺴﻠﺔ اﻟﻤﺮﺗ ﻄﺔ‬
Chairman’s Statement ‫ﺑ ﺎن اﻟﺮﺋ ﺲ‬
Changes In Equity ‫اﻟﺘﻐﻴ ات ﺣﻘﻮق اﻟﻤﻠ ﺔ‬
Chapter 7 7 ‫اﻟﻔﺼﻞ‬
Chapter 11 11 ‫اﻟﻔﺼﻞ‬
Charge ‫ﺗ ﻠﻔﺔ‬
Charge And Discharge Accounting ‫ﻣﺤﺎﺳ ﺔ اﻟﺸﺤﻦ واﻟﺘﻔ ــﻎ‬
Chart Of Accounts ‫ﺷﺠﺮة اﻟﺤﺴﺎ ﺎت‬
Chief Executive Officer (Ceo) (Ceo) ‫اﻟﺮﺋ ﺲ اﻟﺘﻨﻔ ﺬي‬
Check (U.S.), Cheque (U.K.) (‫ ﺷ ﻚ )اﻟﻤﻤﻠ ﺔ اﻟﻤﺘﺤﺪة‬، ( ‫ﺷ ﻚ )أﻣ‬

Chinese Institute Of Certified Public Accountants (Cicpa) (Cicpa) ‫اﻟﻘﺎﻧﻮﻧﻴ‬ ‫اﻟﻤﻌﻬﺪ اﻟﺼﻴ ﻟﻠﻤﺤﺎﺳﺒ‬
Chinese Wall ‫ﺣﺎﺋﻂ ﺻﻴ‬
Churning ‫ﻣﺘﻤﺎوج‬
Circularization Of Accounts Receivable ‫ﺗﻌﻤ ﻢ اﻟﺬﻣﻢ اﻟﻤﺪﻳﻨﺔ‬
Circulating Assets ‫اﻷﺻﻮل اﻟﻤﺘﺪاوﻟﺔ‬

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Page 4 of 22
Class Action ‫ﻃ‬ ‫ﺗﺤﺮك ﺟﻤﺎ‬
Class Of Assets ‫ﻓﺌﺔ اﻷﺻﻮل‬
Closing Rate ‫ﻣﻌﺪل ) ﺳﻌﺮ ( اﻹﻏﻼق‬
Collateral ‫ﺿﻤﺎﻧﺎت ﺎﺻﻮل‬
Collateralize ‫رﻫﻦ‬
Collection Period ‫ﻓ ة اﻟﺘﺤﺼ ﻞ‬
Columnar Accounts ‫ﺣﺴﺎ ﺎت ﻋﻤﻮد ﺔ‬
Combined Financial Statement ‫اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟ ﺔ اﻟﻤﺠﻤﻌﺔ‬
Comfort Letter ‫ﺧﻄﺎب راﺣﺔ‬
Commercial Paper ‫ورﻗﺔ ﺗﺠﺎرﺔ‬
Common-Size Financial Statements ‫اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟ ﺔ ذات اﻟﺤﺠﻢ اﻟﻤﺸ ك‬
Common Stock ‫اﻷﺳﻬﻢ اﻟﻌﺎد ﺔ اﻟﻤ ﺎﻋﺔ‬
Company ‫ﻛﺔ‬
Comparability ‫اﻟﻤﻘﺎرﻧﺔ‬
Comparative Information ‫اﻟﻤﻌﻠﻮﻣﺎت اﻟﻤﻘﺎرﻧﺔ‬
Compensated Absences ‫اﻟﻐ ﺎب اﻟﻤﻌﻮض‬
Completeness ‫اﻻ ﺘﻤﺎل‬
Compliance Tests ‫اﺧﺘ ﺎرات اﻻﻣﺘﺜﺎل‬
Compound Discount ‫ﺧﺼﻢ ﻣﺠﻤﻊ‬
Compound Financial Instruments ‫اﻷدوات اﻟﻤﺎﻟ ﺔ اﻟﻤﺮﻛ ﺔ‬
Comprehensive Income ‫اﻟﺪﺧﻞ اﻟﺸﺎﻣﻞ‬
Concepts Of Capital ‫ﻣﻔﺎﻫ ﻢ رأس اﻟﻤﺎل‬
Conceptual Framework ‫اﻹﻃﺎر اﻟﻤﻔﺎﻫ‬
Condensed Financial Statements ‫اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟ ﺔ اﻟﻤﺨﺘ ة‬
Conglomerate ‫ﺗﻜﺘﻞ‬
Conservatism ‫اﻟﺘﺤﻔﻆ‬
Consideration ‫اﻻﻋﺘ ﺎر‬
Consignee ‫اﻟﻤﺮﺳﻞ إﻟ ﻪ‬
Consignment Note ‫اﺷﻌﻠﺮ ﺷﺤﻨﺔ ﻟﻠﻤﺮﺳﻞ اﻟ ﻪ‬
Consignment Stock ‫ﻣﺨﺰون ﺷﺤﻨﺔ‬
Consignor ‫اﻟﻤﺮﺳﻞ‬
Consistency Concept ‫ﻣﻔﻬﻮم اﻻ ﺴﺎق‬
Consolidated Balance Sheet ‫اﻟﻤ اﻧ ﺔ اﻟﻌﻤﻮﻣ ﺔ اﻟﻤﻮﺣﺪة‬
Consolidated Cash Flow Statement ‫ﺑ ﺎن اﻟﺘﺪﻓﻖ اﻟﻨﻘﺪي اﻟﻤﻮﺣﺪ‬
Consolidated Financial Statements ‫اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟ ﺔ اﻟﻤﻮﺣﺪة‬
Consolidated Goodwill ‫اﻟﺸﻬﺮة اﻟﻤﻮﺣﺪة‬
Consolidated Income And Expenditure Account ‫ﺣﺴﺎب اﻟﺪﺧﻞ واﻟﻤ وﻓﺎت اﻟﻤﻮﺣﺪ‬
Consolidated Income Statement ‫ﺑ ﺎن اﻟﺪﺧﻞ اﻟﻤﻮﺣﺪ‬
Consolidated Profit ‫اﻟ ــﺢ اﻟﻤﻮﺣﺪ‬
Consolidation ( ‫اﻟﺪﻣﺞ ) اﻟﺘﻮﺣ ﺪ‬
Consolidation Adjustments ‫ﺴ ﺎت اﻟﺘﻮﺣ ﺪ‬
Construction Contracts ‫ﻋﻘﻮد اﻹ ﺸﺎءات‬
Constructive Obligation ‫اﻟ اﻣﺎ ﺑﻨﺎء‬
Consultative Committee Of Accountancy Bodies (Ccab) ‫اﻟﻠﺠﻨﺔ اﻻﺳ ﺸﺎرﺔ ﻟﻠﻬﻴﺌﺎت اﻟﻤﺤﺎﺳ ﺔ‬
Consumer Price Index (Cpi) (Cpi) ‫ﻣﺆ أﺳﻌﺎر اﻟﻤﺴﺘﻬﻠﻚ‬
Contingencies ‫اﻟﻄﻮارئ‬
Contingency Theory Of Management Accounting ‫ﻧﻈ ﺔ اﻟﻄﻮارئ ﻟﻠﻤﺤﺎﺳ ﺔ اﻹدارﺔ‬
Contingent Asset ‫أﺻﻞ ﻃﺎرئ‬
Contingent Consideration ‫ﻣﻘﺎ ﻞ ﻃﺎرئ‬
Contingent Contract ‫ﻋﻘﺪ ﻃﺎرئ‬
Contingent Gain ‫ر ــﺢ ﻃﺎرئ‬
Contingent Liability ‫اﻻﻟ اﻣﺎت اﻟﻄﺎرﺋﺔ‬
Contingent Rent ‫إ ﺠﺎر ﻃﺎرئ‬
Contingent Settlement Provisions ‫أﺣ ﺎم اﻟ ﺴ ﺔ اﻟﻄﺎرﺋﺔ‬
Contingent Share Agreement ‫اﺗﻔﺎﻗ ﺔ اﻟﻤﺸﺎرﻛﺔ اﻟﻤ وﻃﺔ‬
Continuous Inventory ‫اﻟﺠﺮد اﻟﻤﺴﺘﻤﺮ‬
Continuously Contemporary Accounting (Cocoa) (‫ﻣﺤﺎﺳ ﺔ ﻣﻌﺎ ة ﺎﺳﺘﻤﺮار ) ﺎ ﺎو‬
Contra Accounts ‫اﻟﺤﺴﺎ ﺎت اﻟﻤﻘﺎ ﻠﺔ‬
Contract ‫ﻋﻘﺪ‬
Contract For Service ‫ﻋﻘﺪ اﻟﺨﺪﻣﺔ‬
Contributory Pension Plan ‫ﺧﻄﺔ اﻟﻤﻌﺎﺷﺎت اﻟﺘﻘﺎﻋﺪ ﺔ‬
Control ( ‫ﻣﺮاﻗ ﺔ ) ﺗﺤ ﻢ‬
Control Accounts ‫ﺣﺴﺎ ﺎت اﻟﺘﺤ ﻢ‬
Controlling Interest ‫اﻟﻤﺼﺎﻟﺢ اﻟﻤﺴ ﻄﺮة‬
Control Risk ‫ﻣﺨﺎﻃﺮ اﻟﺘﺤ ﻢ‬

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Page 5 of 22
Convergence Of Accounting Standards ‫ﺗﻘﺎرب ﻣﻌﺎﻳ اﻟﻤﺤﺎﺳ ﺔ‬
Conversion Cost ‫ﺗ ﻠﻔﺔ اﻟﺘﺤ ﻞ‬
Convertible ‫ﻗﺎ ﻞ ﻟﻠﺘﺤ ﻞ‬
Convertible Unsecured Loan Stock (Culs) (Culs) ‫رﺻ ﺪ اﻟﻘﺮض ﻏ اﻟﻤﻀﻤﻮن اﻟﻘﺎ ﻞ ﻟﻠﺘﺤ ﻞ‬
Co-Operative Entities ‫اﻟ ﺎﻧﺎت اﻟﺘﻌﺎوﻧ ﺔ‬
Copyright ‫ﺣﻘﻮق اﻟ‬
Corporate Report ‫ﺗﻘ ﺮ اﻟ ﻛﺔ‬
Corporate Social Reporting ‫اﻟﺘﻘﺎرﺮ اﻻﺟﺘﻤﺎﻋ ﺔ ﻟﻠ ﺎت‬
Corporation ‫ﱠ‬
‫ﻣﺆﺳﺴﺔ‬
Corridor ( ‫اﻟﺮواق ) اﻟﺤﺪود اﻟﻌﻠ ﺎ و اﻟﺪﻧ ﺎ‬
Cost Convention ‫ﻋﺮف اﻟﺘ ﻠﻔﺔ‬
Cost Estimation ‫ﺗﻘﺪﻳﺮ اﻟﺘ ﺎﻟ ﻒ‬
Cost Object ‫اﻟﺘ ﻠﻔﺔ‬
Cost Of Capital ‫ﺗ ﻠﻔﺔ رأس اﻟﻤﺎل‬
Cost Of Goods Sold ‫ﺗ ﻠﻔﺔ اﻟ ﻀﺎﻋﺔ اﻟﻤ ﺎﻋﺔ‬
Cost Of Goods Sold Percentage ‫اﻟ ﺴ ﺔ اﻟﻤﺌ ﺔ ﻟﺘ ﻠﻔﺔ اﻟ ﻀﺎﺋﻊ اﻟﻤ ﺎﻋﺔ‬
Cost Of Inventories ‫ﺗ ﻠﻔﺔ اﻟﻤﺨﺰون‬
Cost Of Quality Report ‫ﺗﻘ ﺮ ﺗ ﻠﻔﺔ اﻟﺠﻮدة‬
Cost-Plus Contract ‫ﻋﻘﺪ اﻟﺘ ﻠﻔﺔ اﻹﺿﺎﻓ ﺔ‬
Coupon ‫ﻗﺴ ﻤﺔ‬
Coupon Stripping ‫ﺗﺠ ﺪ اﻟﻘﺴ ﻤﺔ‬
Covenant ‫ﻋﻬﺪ‬
Creative Accounting ‫ﻣﺤﺎﺳ ﺔ إ ﺪاﻋ ﺔ‬
Credit Note ‫اﺷﻌﺎر داﺋﻦ‬
Creditors ‫اﻟﺪاﺋﻨﻮن‬
Creditors’ Buffer ‫ﻋﺎزﻟﺔ اﻟﺪاﺋﻨ‬
Credit Rating ‫اﻟﺘﺼ ﻒ اﻻﺋﺘﻤﺎ‬
Credit Risk ‫ﻣﺨﺎﻃﺮ اﻻﺋﺘﻤﺎن‬
Cross-Sectional Analysis ‫ﺗﺤﻠ ﻞ ﺑ اﻟﻘﻄﺎﻋﺎت‬
Cum ‫ﺗﺠﻤ‬
Cumulative Preference Shares ‫أﺳﻬﻢ اﻟﺘﻔﻀ ﻞ اﻟ ا ﻤ ﺔ‬
Cumulative Preferred Stock ‫اﻷﺳﻬﻢ اﻟﻤﻤﺘﺎزة اﻟ ا ﻤ ﺔ‬
Currency Exposure ‫اﻟﺘﻌﺮض ﻟﻠﻌﻤﻼت‬
Currency Risk ‫ﻣﺨﺎﻃﺮ اﻟﻌﻤﻠﺔ‬
Current Asset ‫اﻷﺻﻮل اﻟﻤﺘﺪاوﻟﺔ‬
Current-Asset Investment ‫اﺳ ﺜﻤﺎر اﻷﺻﻮل اﻟﻤﺘﺪاوﻟﺔ‬
Current Cost ‫اﻟﺘ ﻠﻔﺔ اﻟﺤﺎﻟ ﺔ‬
Current Cost Accounting (Cca) (CCA) ‫ﻣﺤﺎﺳ ﺔ اﻟﺘ ﺎﻟ ﻒ اﻟﺤﺎﻟ ﺔ‬
Current Liabilities ‫اﻟﻤﻄﻠ ﺎت اﻟﻤﺘﺪاوﻟﺔ‬
Current Purchasing Power (Cpp) Accounting ‫ﻣﺤﺎﺳ ﺔ اﻟﻘﻮة اﻟ اﺋ ﺔ اﻟﺤﺎﻟ ﺔ‬
Current Ratio ‫ﺴ ﺔ اﻟﺘﺪاول‬
Current Replacement Cost ‫ﺗ ﻠﻔﺔ اﻻﺳ ﺪال اﻟﺤﺎﻟ ﺔ‬
Current Tax ‫ﺔ اﻟﺤﺎﻟ ﺔ‬ ‫اﻟ‬
Current Value Accounting ‫ﻣﺤﺎﺳ ﺔ اﻟﻘ ﻤﺔ اﻟﺤﺎﻟ ﺔ‬
Cycle Billing ‫دورة اﻟﻔﻮاﺗ‬
Cycle Time ‫زﻣﻦ اﻟﺪورة‬
Daisy Chain ‫ﺳﻠﺴﻠﺔ دﻳﺰي‬
Damages ‫اﻷ ار‬
Dangling Debit ‫اﻟﻤﺪﻳﻦ اﻟﻤﺘﺪ‬
Dawn Raid ‫ﻏﺎرة اﻟﻔﺠﺮ‬
Days’ Sales In Inventory ‫ﻋﺪد أ ﺎم اﻟﻤﺒ ﻌﺎت اﻟﻴﻮﻣ ﺔ اﻟﻤﺨﺰون‬
Days’ Sales In Receivables ‫ﻋﺪد أ ﺎم اﻟﻤﺒ ﻌﺎت اﻟﻴﻮﻣ ﺔ اﻟﺬﻣﻢ اﻟﻤﺪﻳﻨﺔ‬
Debenture ‫اﻟﺴﻨﺪ‬
Debenture Redemption Reserve ‫اﺣﺘ ﺎ اﺳ داد اﻟﺴﻨﺪات‬
Debit And Credit Rules ‫ﻗﻮاﻋﺪ اﻟﻤﺪﻳﻦ و اﻟﺪاﺋﻦ‬
Debt Covenant ‫ﺗﻌﻬﺪات اﻟﺪﻳﻮن‬
Debt Discount ‫ﺧﺼﻢ اﻟﺪﻳﻮن‬
Debt-Equity Ratio ‫ﺴ ﺔ اﻟﺪﻳﻮن ا ﺣﻘﻮق اﻟﻤﻠ ﺔ‬
Debt Instrument ‫أداة اﻟﺪﻳﻦ‬
Debtor Collection Period ‫ﻓ ة ﺗﺤﺼ ﻞ اﻟﻤﺪﻳﻨ‬
Debtors ‫اﻟﻤﺪﻳﻨﻮن‬
Debt Restructuring ‫إﻋﺎدة ﻫ ﻠﺔ اﻟﺪﻳﻮن‬
Decentralization ‫اﻟﻼﻣﺮﻛ ﺔ‬
Decision-Making Objective ‫ﻫﺪف ﺻﻨﻊ اﻟﻘﺮار‬
Declaration Of Dividend ‫إﻋﻼن ﺗﻮز ــﻊ اﻷرﺎح‬

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Page 6 of 22
Declining Balance Method ‫ﻃ ﻘﺔ اﻟﺮﺻ ﺪ اﻟﻤﺘﻨﺎﻗﺺ‬
Decommissioning Costs ‫ﺗ ﺎﻟ ﻒ إ ﻘﺎف اﻟ ﺸﻐ ﻞ واﻋﺎدﺗﻪ‬
Deemed Cost ‫اﻟﺘ ﻠﻔﺔ اﻟﻤﻌﺘ ة‬
Defective Accounts ‫اﻟﺤﺴﺎ ﺎت اﻟﻤﻌﻴ ﺔ‬
Defended Takeover Bid ‫اﻟﺪﻓﺎع ﻋﻦ ﻋﺮض اﻻﺳﺘﺤﻮاذ‬
Defensive Interval Ratio ‫ﺴ ﺔ اﻟﻤﺪى اﻟﺪﻓﺎ‬
Deferral ‫ﺗﺄﺟ ﻞ‬
Deferred Consideration Agreement ‫اﺗﻔﺎﻗ ﺔ اﻟﻤﻘﺎ ﻞ اﻟﻤﺆﺟﻞ‬
Deferred Expense ‫اﻟﻤﺼﺎر ﻒ اﻟﻤﺆﺟﻠﺔ‬
Deferred Income ‫اﻹﻳﺮادات اﻟﻤﺆﺟﻠﺔ‬
Deferred Ordinary Share ‫اﻻﺳﻬﻢ اﻟﻌﺎد ﺔ ﻣﺆﺟﻠﺔ‬
Deferred Revenue ‫اﻹﻳﺮادات اﻟﻤﺆﺟﻠﺔ‬
Deferred Tax Assets ‫ﺔ اﻟﻤﺆﺟﻠﺔ‬ ‫اﻷﺻﻮل اﻟ‬
Deferred Tax Liabilities ‫ﺔ ﻣﺆﺟﻠﺔ‬ ‫ﻣﻄﻠ ﺎت‬
Defined Benefit Plans ‫ﺧﻄﻂ اﻟﻤﻨﺎﻓﻊ اﻟﻤﺤﺪدة‬
Defined Contribution Plans ‫ﺧﻄﻂ اﻟﻤﺴﺎﻫﻤﺔ اﻟﻤﺤﺪدة‬
Deflation ‫اﻻﻧ ﻤﺎش‬
Demerger ‫اﻻﻧﻔﺼﺎل‬
Depletion ‫ﻧﻀﻮب‬
Depletion Accounting ‫ﻣﺤﺎﺳ ﺔ اﻟﻨﻀﻮب‬
Deposit Component ‫ﻣﻜﻮن اﻹ ﺪاع‬
Depository Receipt ‫إ ﺼﺎل اﻹ ﺪاع‬
Deposits In Transit ‫اﻟﻮداﺋﻊ اﻟﻄ ﻖ‬
Depreciable Amount ‫ﻣ ﻠﻎ ﻗﺎ ﻞ ﻟﻼﺳﺘﻬﻼك‬
Depreciation ‫اﻻﺳﺘﻬﻼك‬
Derecognition ‫ﺷﻄﺐ‬
Deregulation ‫إﻋﺎدة اﻟﺘﻨﻈ ﻢ‬
Derivative ‫اﻟﻤﺸﺘﻖ‬
Detection Risk ‫ﻣﺨﺎﻃﺮ اﻻ ﺸﺎف‬
Devaluation ‫اﻟﺘﺨﻔ ﺾ‬
Development Costs ‫ﺗ ﺎﻟ ﻒ اﻟﺘﻄ ﺮ‬
Diluted Earnings Per Share ‫ر ﺤ ﺔ اﻟﺴﻬﻢ اﻟﻤﺨﻔﻀﺔ‬
Dilution ‫اﻟﻨﻀﻮب‬
Dilutive Potential Ordinary Shares ‫اﻷﺳﻬﻢ اﻟﻌﺎد ﺔ اﻟﻤﺤﺘﻤﻠﺔ اﻟﻤﺨﻔﻀﺔ‬
Diminishing-Balance Method ‫ﻃ ﻘﺔ اﻟﺮﺻ ﺪ اﻟﻤﺘﻨﺎﻗﺺ‬
Diminishing-Balance Method ‫ﻃ ﻘﺔ اﻟﺮﺻ ﺪ اﻟﻤﺘﻨﺎﻗﺺ‬
Direct Costing ‫اﻟﺘ ﻠﻔﺔ اﻟﻤ ﺎ ة‬
Direct Hour ‫ﺳﺎﻋﺔ ﻣ ﺎ ة‬
Direct Labor ‫اﻟﻌﻤﺎﻟﺔ اﻟﻤ ﺎ ة‬
Direct Materials ‫اﻟﻤﻮاد اﻟﻤ ﺎ ة‬
Direct Method Of Preparing The Cash Flow Statements ‫اﻟﻄ ﻘﺔ اﻟﻤ ﺎ ة ﻹﻋﺪاد ﻗﺎﺋﻤﺔ اﻟﺘﺪﻓﻘﺎت اﻟﻨﻘﺪ ﺔ‬
Director ‫اﻟﻤﺪﻳﺮ اﻟﻌﺎم‬
Directors’ Interests ‫اﻫﺘﻤﺎﻣﺎت اﻟﻤﺪﻳ ﻦ‬
Directors’ Remuneration ‫ﻣ ﺎﻓﺄة أﻋﻀﺎء ﻣﺠﻠﺲ اﻹدارة‬
Direct Write-Off Method ‫ﻃ ﻘﺔ اﻟﺸﻄﺐ اﻟﻤ ﺎ‬
Disbursement ‫اﻟ ف‬
Disclaimer Of Opinion ‫ﻋﺪم اﻟﻤﻘﺪرة ﻋ ا ﺪاء اﻟﺮأي‬
Disclosure ‫اﻻﻗﺼﺎح‬
Discontinued Operations ‫اﻟﻌﻤﻠ ﺎت اﻟﻤﺘﻮﻗﻔﺔ‬
Discounted Cash Flow (Dcf) (Dcf) ‫اﻟﺘﺪﻓﻖ اﻟﻨﻘﺪي اﻟﻤﺨﺼﻮم‬
Discounted Value ‫اﻟﻘ ﻤﺔ اﻟﻤﺨﺼﻮﻣﺔ‬
Discount Factor ‫ﻋﺎﻣﻞ اﻟﺨﺼﻢ‬
Discount Rate ‫ﻣﻌﺪل اﻟﺨﺼﻢ‬
Discovery Value Accounting ‫ﻣﺤﺎﺳ ﺔ ﻗ ﻤﺔ اﻻ ﺸﺎف‬
Discrete Approach ‫ﻧﻬﺞ ﻣﻨﻔﺼﻞ‬
Discrete Approach ‫ﻧﻬﺞ ﻣﻨﻔﺼﻞ‬
Discretionary Costs ‫اﻟﺘ ﺎﻟ ﻒ اﻻﺧﺘ ﺎرﺔ‬
Discussion Document ‫وﺛ ﻘﺔ ﻣﻨﺎﻗﺸﺔ‬
Disinflation ‫اﻧﺨﻔﺎض اﻷﺳﻌﺎر‬
Disposal Group ‫ﻣﺠﻤﻮﻋﺔ اﻟﺘﺨﻠﺺ‬
Disposal Value ‫ﻗ ﻤﺔ اﻟﺘﺨﻠﺺ‬
Dissolution ‫ﺣﻞ اﻟ ﻛﺔ‬
Distributable Profits ‫أرﺎح ﻗﺎ ﻠﺔ ﻟﻠﺘﻮز ــﻊ‬
Distributable Reserves ‫اﻻﺣﺘ ﺎﻃ ﺎت اﻟﻘﺎ ﻠﺔ ﻟﻠﺘﻮز ــﻊ‬
Diversification ‫ﺗﻨ ــﻊ اﻻﺳ ﺜﻤﺎرات‬

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Page 7 of 22
Divestment ‫ﺗﺼﻔ ﺔ‬
Dividend ‫ﺗﻮزﻌﺎت ارﺎح‬
Dollar Value Lifo ‫ﻃ ﻘﺔ ﻗ ﻤﺔ اﻟﻮارد أﺧ ا ﺻﺎدر أوﻻ اﻟﺪوﻻرﺔ‬
Dividend Policy ‫ﺳ ﺎﺳﺔ ﺗﻮز ــﻊ اﻷرﺎح‬
Dominant Influence ‫اﻟﺘﺄﺛ اﻟﻤﻬ ﻤﻦ‬
Dormant Company ‫ﻛﺔ دورﻣﺎﻧﺖ ذات ﻣﻌﺎﻣﻼت ﻏ ﺟﻮﻫ ﺔ‬
Double-Declining Balance Method ‫ﻃ ﻘﺔ اﻟﺮﺻ ﺪ اﻟﻤﺘﻨﺎﻗﺺ اﻟﻤﺰدوج‬
Double-Entry Bookkeeping ‫ اﻟﻘ ﺪ اﻟﻤﺰدوج‬- ‫ﻣﺴﻚ اﻟﺪﻓﺎﺗﺮ‬
Double Taxation Relief ‫ﺗﺨﻔ ﻒ اﻻزدواج اﻟ‬
Doubtful Debts ‫اﻟﺪﻳﻮن اﻟﻤﺸﻜﻮك ﺗﺤﺼ ﻠﻬﺎ‬
Dragon Bond ‫اﻟﺴﻨﺪات دراﻗﻮن‬
Drawdown ‫اﻟﺴﺤﺐ‬
Drawings ‫اﻟﺮﺳﻮﻣﺎت‬
Drop Lock Bond ‫إﺳﻘﺎط ﺑﻮﻧﺪ ﻟﻮك‬
Dual Aspect ‫ﺟﺎﻧﺐ ﻣﺰدوج‬
Dual Cost Allocation ‫ﺗﺨﺼ ﺺ ﻣﺰدوج ﻟﻠﺘ ﻠﻔﺔ‬
E ‫ه‬
Earnings ‫أرﺎح‬
Earnings Available For Ordinary Shareholders ‫اﻷرﺎح اﻟﻤﺘﺎﺣﺔ ﻟﻠﻤﺴﺎﻫﻤ اﻟﻌﺎدﻳ‬
Earnings Per Share (Eps) (Eps) ‫ﻋﺎﺋﺪ اﻟﺴﻬﻢ‬
Earnings Retained ‫اﻷرﺎح اﻟﻤﺤﺘﺠﺰة‬
Earnings Yield ‫ﻋﺎﺋﺪ اﻷرﺎح‬
Economic Life ‫اﻟﺤ ﺎة اﻻﻗﺘﺼﺎد ﺔ‬
Effective Annual Rate ‫اﻟﻤﻌﺪل اﻟﺴﻨﻮي اﻟﻔﻌﺎل‬
Effective Interest Method ‫ﻃ ﻘﺔ اﻟﻔﺎﺋﺪة اﻟﻔﻌﺎﻟﺔ‬
Elements Of Financial Statements ‫ﻋﻨﺎ اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟ ﺔ‬
Embedded Derivative ‫اﻟﻤﺸﺘﻖ اﻟﻤﻀﻤﻦ‬
Embedded Value ‫اﻟﻘ ﻤﺔ اﻟﻤﻀﻤﻨﺔ‬
Emission Rights ‫ﺣﻘﻮق اﻻﻧ ﻌﺎث‬
Employee Benefits ‫اﺳﺘﺤﻘﺎﻗﺎت اﻟﻤﻮﻇﻔ‬
Employee Report ‫ﺗﻘ ﺮ اﻟﻤﻮﻇﻒ‬
Employee Share Ownership Plan (Esop) (Esop) ‫ﺧﻄﺔ ﺣﺼﺺ ﻣﻠ ﺔ اﻟﻤﻮﻇﻔ‬
Endorsement ‫ إﻗﺮار‬- ‫ﻣﻮاﻓﻘﺔ‬
Engagement Letter ‫ﺧﻄﺎب اﻻرﺗ ﺎط‬
Engagement Letter ‫ﺧﻄﺎب اﻻرﺗ ﺎط‬
Entity ‫ﻛ ﺎن‬
Entity View ‫ﻋﺮض اﻟ ﺎن‬
Entry Value ‫ﻗ ﻤﺔ اﻟﺪﺧﻮل‬
Environmental Accounting ‫اﻟﻤﺤﺎﺳ ﺔ اﻟﺒ ﺌ ﺔ‬
Equity ‫اﻟﺤﻘﻮق‬
Equity Accounting ‫ﻣﺤﺎﺳ ﺔ اﻷﺳﻬﻢ‬
Equity Dilution ‫اﻧﺨﻔﺎض ﺣﻘﻮق اﻟﻤﻠ ﺔ‬
Equity Dividend Cover ‫ﺗﻐﻄ ﺔ ﺗﻮزﻌﺎت أرﺎح اﻷﺳﻬﻢ‬
Equity Finance ‫ﺗﻤ ﻞ اﻻﺳﻬﻢ‬
Equity Gearing ‫ﺗﺤﺼ ﻞ اﻷﺳﻬﻢ‬
Equity Instruments ‫أدوات ﺣﻘﻮق اﻟﻤﻠ ﺔ‬
Equity Method ‫ﻃ ﻘﺔ ﺣﻘﻮق اﻟﻤﻠ ﺔ‬
Equity Share Capital ‫رأس اﻟﻤﺎل اﻟﺴﻬ‬
Eu Accounting Directives ‫ﺗﻮﺟﻴﻬﺎت اﻟﻤﺤﺎﺳ ﺔ اﻻﺗﺤﺎد اﻷورو‬
Euro ‫اﻟﻴﻮرو‬
Eurobond ‫اﻟﺴﻨﺪات اﻷﺟﻨ ﺔ‬
Euro-Commercial Paper (Ecp) (Ecp) ‫اﻟﻮرق اﻟﺘﺠﺎري اﻷورو‬
Eurocurrency ‫اﻟﻌﻤﻠﺔ اﻷﺟﻨ ﺔ‬
Eurodollars ‫اﻟﻴﻮرو دوﻻر‬
Euromarket ‫ﻳﻮروﻣﺎرﻛﺖ‬
Euronote ‫ﻳﻮروﻧﻮت‬
European Accounting Association (Eaa) (Eaa) ‫ﺟﻤﻌ ﺔ اﻟﻤﺤﺎﺳ ﺔ اﻷورو ﺔ‬
European Financial Reporting Advisory Group (Efrag) (Efrag) ‫اﻟﻤﺠﻤﻮﻋﺔ اﻻﺳ ﺸﺎرﺔ اﻷورو ﺔ ﻹﻋﺪاد اﻟﺘﻘﺎرﺮ اﻟﻤﺎﻟ ﺔ‬
European Option ‫اﻟﺨ ﺎر اﻷورو‬
Events Accounting ‫ﻣﺤﺎﺳ ﺔ اﻷﺣﺪاث‬
Events After The Balance Sheet Date ‫اﻷﺣﺪاث ﻌﺪ ﺗﺎر ــﺦ اﻟﻤ اﻧ ﺔ اﻟﻌﻤﻮﻣ ﺔ‬
Ex ‫اﻟﺴﺎﺑﻖ‬
Exceptional Items ‫اﻟﺒﻨﻮد اﻻﺳ ﺜﻨﺎﺋ ﺔ‬
Exchange Difference ‫ﻓﺮق ﺳﻌﺮ اﻟ ف‬
Exchange Gain Or Loss ‫ﻣ ﺎﺳﺐ أو ﺧﺴﺎرة اﻟ ف‬

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Page 8 of 22
Exchange Rate ‫ﺳﻌﺮ اﻟ ف‬
Exit Value ‫ﻗ ﻤﺔ اﻟﺨﺮوج‬
Expenditure ‫اﻟﻤ وﻓﺎت‬
Expenses ‫ﻧﻔﻘﺎت‬
Exploration And Evaluation Assets ‫أﺻﻮل اﻟﺘﻨﻘ ﺐ واﻟﺘﻘﻴ ﻢ‬
Exploration And Evaluation Expenditure ‫ﻧﻔﻘﺎت اﻻﺳﺘﻜﺸﺎف واﻟﺘﻘﻴ ﻢ‬
Exposure Draft ‫ﻣﺴﻮدة ﻟﻠﻤﻨﺎﻗﺸﺔ‬
Extended Trail Balance ‫ﻣ ان اﻟﻤﺮاﺟﻌﺔ اﻟﻤﻤﺘﺪ‬
Extendible Bond Issue ‫إﺻﺪار اﻟﺴﻨﺪات اﻟﻘﺎ ﻠﺔ ﻟﻠﺘﻤﺪ ﺪ‬
External Audit ‫اﻟﻤﺮاﺟﻌﺔ اﻟﺨﺎرﺟ ﺔ‬
Extraordinary Items ‫ﻋﻨﺎ ﻏ ﻋﺎد ﺔ‬
F F
Face Value ‫اﻟﻘ ﻤﺔ اﻻﺳﻤ ﺔ‬
Facility ‫ﻣ ﺸﺄة‬
Factoring ‫اﻟﺘﺨﺼ ﻢ‬
Fair Value ‫اﻟﻘ ﻤﺔ اﻟﻌﺎدﻟﺔ‬
Fair Value Hedges ‫ﺗﺤﻮﻃﺎت اﻟﻘ ﻤﺔ اﻟﻌﺎدﻟﺔ‬
Fair Value Interest Rate Risk ‫ﻣﺨﺎﻃﺮ ﺳﻌﺮ اﻟﻔﺎﺋﺪة ﻟﻠﻘ ﻤﺔ اﻟﻌﺎدﻟﺔ‬
Faithful Representation ‫اﻟﺘﻤﺜ ﻞ اﻟﺼﺎدق‬
Fédération Des Experts Comptables Européens (Fee) Fédération Des Experts Comptables Européens (‫)اﻟﺮﺳﻮم‬
Fidelity Bond ‫ﺳﻨﺪات اﻷﻣﺎﻧﺔ‬
Final Dividend ‫اﻟﺘﻮزﻌﺎت اﻟﻨﻬﺎﺋ ﺔ‬
Finance Lease ‫اﻟﺘﺄﺟ اﻟﺘﻤ‬
Financial Accounting ‫ﻣﺤﺎﺳ ﺔ ﻣﺎﻟ ﺔ‬
Financial Accounting Foundation (Faf) (‫ﻣﺆﺳﺴﺔ اﻟﻤﺤﺎﺳ ﺔ اﻟﻤﺎﻟ ﺔ )ﻓﺎف‬
Financial Accounting Standards Board (Fasb) (Fasb) ‫ﻣﺠﻠﺲ ﻣﻌﺎﻳ اﻟﻤﺤﺎﺳ ﺔ اﻟﻤﺎﻟ ﺔ‬
Financial Asset ‫اﺻﻮل ﻣﺎﻟ ﺔ‬
Financial Capital Maintenance ‫ﺻ ﺎﻧﺔ رأس اﻟﻤﺎل اﻟﻤﺎ‬
Financial Control ‫اﻟﺮﻗﺎ ﺔ اﻟﻤﺎﻟ ﺔ‬
Financial Flexibility ‫اﻟﻤﺮوﻧﺔ اﻟﻤﺎﻟ ﺔ‬
Financial Futures ‫اﻟﻌﻘﻮد اﻵﺟﻠﺔ اﻟﻤﺎﻟ ﺔ‬
Financial Highlights ‫اﻟﻤﺆ ات اﻟﻤﺎﻟ ﺔ‬
Financial Instrument ‫أداة ﻣﺎﻟ ﺔ‬
Financial Intermediary ‫وﺳ ﻂ ﻣﺎ‬
Financial Liability ‫اﻟﻤﺴﺆوﻟ ﺔ اﻟﻤﺎﻟ ﺔ‬
Financial Modeling ‫اﻟﻨﻤﺎذج اﻟﻤﺎﻟ ﺔ‬
Financial Performance ‫اﻷداء اﻟﻤﺎ‬
Financial Period ‫اﻟﻔ ة اﻟﻤﺎﻟ ﺔ‬
Financial Position ‫اﻟﻤﺮﻛﺰ اﻟﻤﺎ‬
Financial Ratio ‫ﺴ ﺔ ﻣﺎﻟ ﺔ‬
Financial Reporting Council (Frc) (Frc) ‫ﻣﺠﻠﺲ اﻟﺘﻘﺎرﺮ اﻟﻤﺎﻟ ﺔ‬
Financial Reporting Exposure Draft (Fred) (‫ﻣﺴﻮدة ﻋﺮض اﻟﺘﻘﺎرﺮ اﻟﻤﺎﻟ ﺔ )ﻓ ﺪ‬
Financial Reporting Release (Frr) (Frr) ‫ﺑ ﺎن اﻟﺘﻘﺎرﺮ اﻟﻤﺎﻟ ﺔ‬
Financial Reporting Review Panel (Frrp) (FRRP) ‫ﻟﺠﻨﺔ ﻣﺮاﺟﻌﺔ اﻟﺘﻘﺎرﺮ اﻟﻤﺎﻟ ﺔ‬
Financial Reporting Standard (Frs) (Frs) ‫ﻣﻌ ﺎر اﻟﺘﻘﺎرﺮ اﻟﻤﺎﻟ ﺔ‬
Financial Reporting Standard For Smaller Entities (Frsse) (Frsse) ‫ﻣﻌ ﺎر اﻟﺘﻘﺎرﺮ اﻟﻤﺎﻟ ﺔ ﻟﻠﻤ ﺸ ت اﻟﺼﻐ ة‬
Financial Reporting Standard For Smaller Entities (Frsse) (Frsse) ‫ﻣﻌ ﺎر اﻟﺘﻘﺎرﺮ اﻟﻤﺎﻟ ﺔ ﻟﻠﻤ ﺸ ت اﻟﺼﻐ ة‬
Financial Risk ‫ﻣﺨﺎﻃﺮة ﻣﺎﻟ ﺔ‬
Financial Stability Measures ‫إﺟﺮاءات اﻻﺳﺘﻘﺮار اﻟﻤﺎ‬
Financial Statement Analysis ‫ﺗﺤﻠ ﻞ اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟ ﺔ‬
Financial Statements ‫اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟ ﺔ‬
Financial Year ‫اﻟﺴﻨﺔ اﻟﻤﺎﻟ ﺔ‬
Financing Activities ‫أ ﺸﻄﺔ اﻟﺘﻤ ﻞ‬
Finished Goods Inventory ‫ﺟﺮد اﻟ ﻀﺎﺋﻊ اﻟﺠﺎﻫﺰة‬
ً ً
First-In-First-Out Cost (Fifo Cost) (‫ف أو )ﺗ ﻠﻔﺔ ﺧﺎﻣﺴﺔ‬ ‫ﺗ ﻠﻔﺔ اﻟﻮارد أو‬
Fixed Asset ‫أﺻﻞ ﺛﺎ ﺖ‬
Fixed-Asset Investment ‫اﺳ ﺜﻤﺎر اﻷﺻﻮل اﻟﺜﺎﺑﺘﺔ‬
Fixed-Asset To Equity-Capital Ratio ‫ﺴ ﺔ اﻷﺻﻮل اﻟﺜﺎﺑﺘﺔ إ رأس اﻟﻤﺎل‬
Fixed-Assets Register ‫ﺳﺠﻞ اﻷﺻﻮل اﻟﺜﺎﺑﺘﺔ‬
Fixed-Assets Turnover Ratio ‫ﺴ ﺔ دوران اﻷﺻﻮل اﻟﺜﺎﺑﺘﺔ‬
Fixed Charge ‫رﺳﻮم ﺛﺎﺑﺘﺔ‬
Fixed Price Contract ‫ﻋﻘﺪ اﻟﺴﻌﺮ اﻟﺜﺎ ﺖ‬
Fixed Production Overheads ‫اﻟﻨﻔﻘﺎت اﻟﻌﺎﻣﺔ ﻟﻺﻧﺘﺎج اﻟﺜﺎ ﺖ‬
Fixed-Rate Loan ‫ﻗﺮض ﺴﻌﺮ ﺛﺎ ﺖ‬
Flash Report ‫ﺗﻘ ﺮﻣﺨﺘ‬

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Floating Charge ( ‫رﺳﻮم ﻋﺎﺋﻤﺔ ) ﻣﺮﻧﺔ‬
Floating-Rate Loan ‫ﻗﺮض ﺴﻌﺮ ﻋﺎﺋﻢ‬
Floor ‫ﺣﺪ أد‬
401(K) Plan (‫ )ك‬401 ‫ﺧﻄﺔ‬
Foreclosure ‫اﻟﺤﺠﺰ ﻋ اﻟ ء اﻟﻤﺮﻫﻮن‬
Foreign Currency ‫ﻋﻤﻠﺔ أﺟﻨ ﺔ‬
Foreign Currency Transactions ‫ﻣﻌﺎﻣﻼت اﻟﻌﻤﻼت اﻷﺟﻨ ﺔ‬
Foreign Currency Translations ‫ﺗﺮﺟﻤﺔ اﻟﻌﻤﻼت اﻷﺟﻨ ﺔ‬
Foreign Exchange (Fx) (Fx) ‫ف اﻟﻌﻤﻼت اﻷﺟﻨ ﺔ‬
Forensic Accounting ‫اﻟﻤﺤﺎﺳ ﺔ اﻟﺠﻨﺎﺋ ﺔ‬
Form 8-K ‫ك‬-8 ‫ﻧﻤﻮذج‬
Form 10-K ‫ك‬-10 ‫ﻧﻤﻮذج‬
Form 10-Q ‫ س‬10 ‫ﻧﻤﻮذج‬
Form 20-F ‫ واو‬20 ‫ﻧﻤﻮذج‬
Formation Expenses ‫ﻣﺼﺎر ﻒ اﻟﺘﺄﺳ ﺲ‬
Forward Differential ‫اﻟﺘﻔﺎﺿﻞ إ اﻷﻣﺎم‬
Forward Interest Rate ‫ﺳﻌﺮ اﻟﻔﺎﺋﺪة اﻵﺟﻠﺔ‬
Forward Margin ‫اﻟﻬﺎﻣﺶ اﻵﺟﻞ‬
Forward Points ‫اﻟﻨﻘﺎط اﻵﺟﻠﺔ‬
Forward Rate Agreement (Fra) (Fra) ‫اﺗﻔﺎﻗ ﺔ اﻟﺴﻌﺮ اﻵﺟﻞ‬
Founders’ Shares ‫أﺳﻬﻢ اﻟﻤﺆﺳﺴ‬
Fragmentation ‫ﺗﺠﺰﺋﺔ‬
Framework ‫اﻻﻃﺎر‬
Free Cash Flow ‫اﻟﺘﺪﻓﻖ اﻟﻨﻘﺪي اﻟﺤﺮ‬
Free In And Out ‫ﻣﺠﺎ داﺧﻞ وﺧﺎرج‬
Free Issue ‫إﺻﺪار ﻣﺠﺎ‬
Free On Board ‫ﺻﺎ ﻋ ﻣ اﻟﺴﻔﻴﻨﺔ‬
Front-End Fee ‫اﻟﺮﺳﻮم اﻟﻤﻘﺪﻣﺔ‬
Front-End Loading ‫اﻟﺘﺤﻤ ﻞ ﻣﻦ اﻟﻮاﺟﻬﺔ اﻷﻣﺎﻣ ﺔ‬
Frozen Assets ‫اﻷﺻﻮل اﻟﻤﺠﻤﺪة‬
Frustration Of Contract ‫إﺣ ﺎط اﻟﻌﻘﺪ‬
Full Costing ‫اﻟﺘ ﻠﻔﺔ اﻟ ﺎﻣﻠﺔ‬
Fully Diluted Earnings Per Share ‫ﻋﺎﺋﺪ اﻟﺴﻬﻢ اﻟﻤﺨﻔﻔﺔ ﺎﻟ ﺎﻣﻞ‬
Fully Paid Share ‫ﺣﺼﺔ ﻣﺪﻓﻮﻋﺔ ﺎﻟ ﺎﻣﻞ‬
Functional Currency ‫اﻟﻌﻤﻠﺔ اﻟﻔﻌﺎﻟﺔ‬
Fundamental Analysis ‫اﻟﺘﺤﻠ ﻞ اﻷﺳﺎ‬
Fundamental Error ‫ﺧﻄﺄ ﺟﻮﻫﺮي‬
Funded Pension Scheme ‫ﺧﻄﺔ اﻟﻤﻌﺎﺷﺎت اﻟﻤﻤﻮﻟﺔ‬
Funding Risk ‫ﻣﺨﺎﻃﺮ اﻟﺘﻤ ﻞ‬
Funds Flow Statement ‫ﺑ ﺎن ﺗﺪﻓﻖ اﻷﻣﻮال‬
Fungible Issue ‫ﻣﺸ ﻠﺔ ﻓﻄ ﺔ‬
Fungibles ‫اﻟﻔﻄ ﺎت‬
Futures Contract ‫ﻋﻘﺪ آﺟﻞ‬
Future Economic Benefits ‫اﻟﻔﻮاﺋﺪ اﻻﻗﺘﺼﺎد ﺔ اﻟﻤﺴﺘﻘ ﻠ ﺔ‬
G
Gains ‫ﻣ ﺎﺳﺐ‬
Generally Accepted Accounting Principles (Gaap) (Gaap) ‫ﻣ ﺎدئ اﻟﻤﺤﺎﺳ ﺔ اﻟﻤﻘﺒﻮﻟﺔ ﻋﻤﻮﻣﺎ‬
Generally Accepted Auditing Standards (Gaas) (Gaas) ‫ﻣﻌﺎﻳ اﻟﺘﺪﻗﻴﻖ اﻟﻤﻘﺒﻮﻟﺔ ﻋﻤﻮﻣﺎ‬
General Meeting ‫اﺟﺘﻤﺎع ﻋﺎم‬
General Price Level ‫ﻣﺴﺘﻮى اﻷﺳﻌﺎر اﻟﻌﺎم‬
General Purpose Financial Statements ‫اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟ ﺔ ذات اﻷﻏﺮاض اﻟﻌﺎﻣﺔ‬
Geographical Segment ‫اﻟﻘﺴﻢ اﻟﺠﻐﺮا‬
Gilt-Edged Security ‫ﺳﻨﺪات اﻟﺨﺰاﻧﺔ اﻟ ﻄﺎﻧ ﺔ‬
Global Bond ‫ﺳﻨﺪات اﻹﺻﺪار اﻟ‬
Going-Concern Concept ‫ﻣﻔﻬﻮم اﻻﺳﺘﻤﺮارﺔ‬
Going Public ‫اﻻ ﺘﺘﺎب اﻟﻌﺎم‬
Golden Handcuffs ‫ﺣﻮاﻓﺰ اﻻرﺗ ﺎط ﺎﻟ ﻛﺔ‬
Golden Handshake ‫ﺣﺎﻓﺰ اﻹدارة ﺣﺎل اﻻﺳﺘﺤﻮاز ﻋ اﻟ ﻛﺔ‬
Golden Hello ‫ﺣﺎﻓﺰ إﻏﺮاء اﻻﻧﻀﻤﺎم ﻟﻠ ﻛﺔ‬
Golden Key ‫ﻏ اﻟﻤﺮﻏﻮب اﺳﺘﻤﺮارﺘﻪ‬ ‫ﺣﺎﻓﺰ اﻟﻤﻮﻇﻒ اﻟﺮﺋ‬
Golden Parachute ‫ﺣﺎﻓﺰ اﻧﻬﺎء ﺧﺪﻣﺎت ﻣﺪﻳﺮ ﺗﻨﻔ ﺬى‬
Golden Share ‫اﻟﺴﻬﻢ اﻟﺬﻫ‬
Goodwill ( ‫ﺷﻬﺮة اﻻﻋﻤﺎل ) ﻣﺤﺎﺳ ﺔ‬
Goodwill Write-Off Reserve ‫اﺣﺘ ﺎ ﺷﻄﺐ اﻟﺸﻬﺮة‬
Government Grant ‫ﻣﻨﺤﺔ ﺣﻜﻮﻣ ﺔ‬

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Gray Knight ( ‫ﻋﺮض اﺳﺘﺤﻮاذ ﻣﻀﺎد )ﺟﺮاي ﻧﺎ ﺖ‬
Gray Market ( ‫اﻟﺴﻮق اﻟﺮﻣﺎد ﺔ ) ﺳﻮق اﻟﺴﻠﻊ ذات اﻟﻌﺮض اﻟﻘﻠ ﻞ‬
Reenbury Report (‫ﺗﻘ ﺮ ر ﺒ ي ) ﻟﻼﻓﺼﺎح ﻋﻦ ﻣﻨﺎﻓﻊ اﻹدارة‬
Green Mail ‫اء ﻤ ﺔ ﺟﻮﻫ ﺔﻣﻦ اﻷﺳﻬﻢ ﺗﺆﻫﻞ ﻟﻼﺳﺘﺤﻮاذ‬
Green Reporting ‫اﻟﻤﺤﺎﺳ ﺔ اﻟﺒ ﺌ ﺔ‬
Grey Knight ( ‫ﻋﺮض اﺳﺘﺤﻮاذ ﻣﻀﺎد )ﺟﺮاي ﻧﺎ ﺖ‬
Grey Market ( ‫اﻟﺴﻮق اﻟﺮﻣﺎد ﺔ ) ﺳﻮق اﻟﺴﻠﻊ ذات اﻟﻌﺮض اﻟﻘﻠ ﻞ‬
Gross Dividend ‫إﺟﻤﺎ اﻷرﺎح‬
Gross Dividend Per Share ‫إﺟﻤﺎ ﺗﻮز ﻌﺎت اﻷرﺎح ﻟ ﻞ ﺳﻬﻢ‬
Gross Margin ‫ﻫﺎﻣﺶ اﻟ ــﺢ اﻹﺟﻤﺎ‬
Gross Margin Ratio ‫ﺴ ﺔ اﻟﻬﺎﻣﺶ اﻹﺟﻤﺎ‬
Gross Profit ‫اﺟﻤﺎ اﻟ ــﺢ‬
Gross Redemption Yield ‫إﺟﻤﺎ ﻋﺎﺋﺪ اﻻﺳ داد‬
Gross Up ‫اﻹﺟﻤﺎ‬
Group ‫ﻣﺠﻤﻮﻋﺔ‬
Group Accounts ‫ﺣﺴﺎ ﺎت اﻟﻤﺠﻤﻮﻋﺔ‬
Group Company ‫ﻛﺔ ﻗﺎ ﻀﺔ‬
Growth Rate ‫ﻣﻌﺪل اﻟﻨﻤﻮ‬
Growth Rate ‫ﻣﻌﺪل اﻟﻨﻤﻮ‬
Guarantee ‫ﺿﻤﺎن‬
Guaranteed Bond ‫ﺳﻨﺪ ﻣﻀﻤﻮن‬
H ‫ح‬
Hampel Committee Report ‫ﺗﻘ ﺮ ﻟﺠﻨﺔ ﻫﺎﻣ ﻞ‬
Hard Currency ‫ﻋﻤﻠﺔ ﺻﻌ ﺔ‬
Harmonization ‫اﻟﻤﻮاءﻣﺔ‬
Head Lease ‫ﻋﻘﺪ اﻹ ﺠﺎر اﻟﺮﺋ‬
Hedge Effectiveness ‫ﻓﻌﺎﻟ ﺔ اﻟﺘﺤﻮط‬
Hedge Funds ‫ﺻﻨﺎدﻳﻖ اﻟﺘﺤﻮط‬
Hedge Ratio ‫ﺴ ﺔ اﻟﺘﺤﻮط‬
Hedging ‫اﻟﺘﺤﻮط‬
Hedging Instrument ‫أداة اﻟﺘﺤﻮط‬
Held-To-Maturity Investment ‫اﻻﺳ ﺜﻤﺎر اﻟﻤﺤﺘﻔﻆ ﻪ ﺣ ﺗﺎر ــﺦ اﻻﺳﺘﺤﻘﺎق‬
Highlights ‫ﻣﻠﺨﺺ ﻣﺨﺘ‬
Hire Purchase Contract ‫ﻋﻘﺪ اﻟ اء اﻻ ﺠﺎري‬
Historical Cost ‫اﻟﺘ ﻠﻔﺔ اﻟﺘﺎر ﺨ ﺔ‬
Historical Cost Convention ‫ﻋﺮف اﻟﺘ ﻠﻔﺔ اﻟﺘﺎر ﺨ ﺔ‬
Historical Summary ‫ﻣﻠﺨﺺ ﺗﺎر‬
Holding Company ‫ﻛﺔ ﻗﺎ ﻀﺔ‬
Holding Gain ‫ﻣ ﺎﺳﺐ اﻻﺣﺘﻔﺎظ ﺎﻻﺻﻞ‬
Horizontal Analysis ‫اﻟﺘﺤﻠ ﻞ اﻷﻓ‬
Highlights ‫ﻣﻠﺨﺺ ﻣﺨﺘ‬
Horizontal Form ‫اﻟﻨﻤﻮزج اﻻﻓ ﻟﻠﻘﻮاﺋﻢ اﻟﻤﺎﻟ ﺔ‬
Human Resource Accounting ‫ﻣﺤﺎﺳ ﺔ اﻟﻤﻮارد اﻟ ﺔ‬
Hurdle Rate ‫اﻟﻤﻌﺪل اﻟﻘ ﺎ اﻟﻤﺴﺘﻬﺪف‬
Hybrid ‫اﻟﻬﺠ‬
Hybrid Product-Costing System ‫ﻧﻈﺎم ﺗ ﻠﻔﺔ اﻟﻤﻨﺘﺠﺎت اﻟﻬﺠﻴﻨﺔ‬
Hyperinflation ‫ﺗﻀﺨﻢ ﻣﻔﺮط‬
Hypothecation ‫اﺳﺘﺨﺪام اﻷﺻﻮل ﻛﻀﻤﺎن‬
I ‫أي‬
If-Converted Method ‫ﻃ ﻘﺔ إذا ﺗﻢ ﺗﺤ ﻠﻬﺎ‬
Immaterial ‫ﻏ ﻣﺎد ﺔ‬
Immediate Holding Company ‫ﻛﺔ ﻗﺎ ﻀﺔ ﻓﻮرﺔ‬
Impairment ‫اﺿﻤﺤﻼل اﻟﻘ ﻤﺔ‬
Impairment Losses ‫ﺧﺴﺎﺋﺮ اﺿﻤﺤﻼل اﻟﻘ ﻤﺔ‬
Impersonal Account ‫ﺣﺴﺎب ﻏ ﺷﺨ‬
Imprest Account ‫ﺣﺴﺎب اﻟﻌﻬﺪ‬
Improvements Project ‫ﻣ وع اﻟﺘﺤﺴ ﻨﺎت‬
Incentive Stock Option ‫ﺧ ﺎر ﺣﻮاﻓﺰ اﻷﺳﻬﻢ‬
Income ‫دﺧﻞ‬
Income And Expenditure Account ‫ﺣﺴﺎب اﻟﺪﺧﻞ واﻟﻤ وﻓﺎت‬
Income Gearing ‫ﻋﺪد ﻣﺮات ﺗﻐﻄ ﺔ اﻟﻌﻤﻮﻟﺔ‬
Income Generating Unit ‫وﺣﺪة إدرار اﻟﺪﺧﻞ‬
Income Smoothing ‫ﺴ ﺔ اﻟﺘﻘﻠ ﺎت اﻟﺪﺧﻞ‬
Income Statement ‫ﻗﺎﺋﻤﺔ اﻟﺪﺧﻞ‬
Incomplete Records ‫ﺳﺠﻼت ﻏ ﻣﻜﺘﻤﻠﺔ‬

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Incorporation ‫اﻟﺘﺄﺳ ﺲ‬
Independence Of Auditors ‫اﺳﺘﻘﻼﻟ ﺔ اﻟﻤﺮاﺟﻌ‬
Index-Linked Gilt ‫ﺳﻨﺪات اﻟﺨﺰاﻧﺔ اﻟ ﻄﺎﻧ ﺔ اﻟﻤﺮﺗ ﻄﺔ ﻤﺆ اﻟﺴﻮق‬
Indirect Method ‫اﻟﻄ ﻘﺔ ﻏ اﻟﻤ ﺎ ة‬
Inflation ‫اﻟﺘﻀﺨﻢ‬
Inflation Accounting ‫ﻣﺤﺎﺳ ﺔ اﻟﺘﻀﺨﻢ‬
Information Intermediaries ‫وﺳﻄﺎء اﻟﻤﻌﻠﻮﻣﺎت‬
Inherent Goodwill ‫اﻟﺸﻬﺮة اﻟﻤﺘﺄﺻﻠﺔ‬
Initial Disclosure Event ‫ﺣﺪث اﻹﻓﺼﺎح اﻷو‬
Initial Public Offering (Ipo) (Ipo) ‫اﻻ ﺘﺘﺎب اﻟﻌﺎم اﻷو‬
Initial Yield ‫اﻟﻌﺎﺋﺪ اﻷو‬
Inside Director ‫ﻣﺠﻠﺲ اﻹدارة‬ ‫اﻟﻤﺪﻳﺮ اﻟﺪاﺧ اﻟﻤﻌ‬
Insider Dealing ‫اﻟﺘﻌﺎﻣﻞ ﻣﻦ اﻟﺪاﺧﻞ ﻤﻮﺟﺐ ﻣﻌﻠﻮﻣﺎت ﺔ‬
Insolvency ‫إﻋﺴﺎر‬
Institute Of Chartered Accountants In Australia (Icaa) (Icaa) ‫أﺳ اﻟ ﺎ‬ ‫ﻣﻌﻬﺪ اﻟﻤﺤﺎﺳﺒ اﻟﻘﺎﻧﻮﻧﻴ‬
Institute Of Chartered Accountants In England And Wales (Icaew) (Icaew) ‫إﻧﺠﻠ ا وو ﻠﺰ‬ ‫ﻣﻌﻬﺪ اﻟﻤﺤﺎﺳﺒ اﻟﻘﺎﻧﻮﻧﻴ‬
Institute Of Chartered Accountants In Ireland (Icai) (Icai) ‫أﻳﺮﻟﻨﺪا‬ ‫ﻣﻌﻬﺪ اﻟﻤﺤﺎﺳﺒ اﻟﻘﺎﻧﻮﻧﻴ‬
Institute Of Chartered Accountants Of New Zealand (Icanz) (Icanz) ‫ﻣﻌﻬﺪ اﻟﻤﺤﺎﺳﺒ اﻟﻘﺎﻧﻮﻧﻴ ﺑ ﻴﻮزﻠﻨﺪا‬
Institute Of Chartered Accountants Of New Zealand (Icanz) (Icanz) ‫ﻣﻌﻬﺪ اﻟﻤﺤﺎﺳﺒ اﻟﻘﺎﻧﻮﻧﻴ ﺑ ﻴﻮزﻠﻨﺪا‬
Institute Of Chartered Accountants Of Scotland (Icas) (Icas) ‫اﺳﻜﺘﻠﻨﺪا‬ ‫ﻣﻌﻬﺪ اﻟﻤﺤﺎﺳﺒ اﻟﻘﺎﻧﻮﻧﻴ‬
Institute Of Chartered Secretaries And Administrators (Icsa) (Icsa) ‫ﻣﻌﻬﺪ اﻷﻣﻨﺎء واﻹدار اﻟﻤﻌﺘﻤﺪﻳﻦ‬
Institute Of Cost And Executive Accountants (Icea) (Icea) ‫ﻣﻌﻬﺪ اﻟﺘ ﻠﻔﺔ واﻟﻤﺤﺎﺳﺒ اﻟﺘﻨﻔ ﺬﻳ‬
Institute Of Internal Auditors (Iia) (Iia) ‫ﻣﻌﻬﺪ اﻟﻤﺮاﺟﻌ اﻟﺪاﺧﻠﻴ‬
Institute Of Management Accountants (Ima) (‫ﻣﻌﻬﺪ اﻟﻤﺤﺎﺳﺒ اﻹدار )إ ﻤﺎ‬
Institutional Investor ‫ﻣﺴ ﺜﻤﺮ ﻣﺆﺳ‬
Instrument ‫أداة‬
Insurance Risk ‫ﻣﺨﺎﻃﺮ اﻟﺘﺄﻣ‬
Intangible Assets ‫اﻷﺻﻮل ﻏ اﻟﻤﻠﻤﻮﺳﺔ‬
Integral Approach ‫ﻧﻬﺞ ﻣﺘ ﺎﻣﻞ‬
Integrated Accounts ‫ﺣﺴﺎ ﺎت ﻣﺘ ﺎﻣﻠﺔ‬
Intellectual Property ‫اﻟﻤﻠ ﺔ اﻟﻔﻜ ﺔ‬
Inter-Company Transactions ‫اﻟﻤﻌﺎﻣﻼت ﺑ اﻟ ﺎت‬
Interest ‫ﻓﺎﺋﺪة‬
Interest Cover ‫ﺗﻐﻄ ﺔ اﻟﻔﻮاﺋﺪ‬
Interest Rate ‫ﺳﻌﺮ اﻟﻔﺎﺋﺪة‬
Interest Rate Guarantee ‫ﺿﻤﺎن ﺳﻌﺮ اﻟﻔﺎﺋﺪة‬
Interest Rate Options ‫ﺧ ﺎرات ﺳﻌﺮ اﻟﻔﺎﺋﺪة‬
Interest Rate Risk ‫ﻣﺨﺎﻃﺮ ﺷﻌﺮ اﻟﻔﺎﺋﺪة‬
Interest Rate Swaps ‫ﻣﻘﺎ ﻀﺎت أﺳﻌﺎر اﻟﻔﺎﺋﺪة‬
Interim Audit ‫ﺗﺪﻗﻴﻖ ﺧﻼل اﻟﺴﻨﺔ اﻟﻤﺎﻟ ﺔ‬
Interim Dividend ‫ﺗﻮزﻌﺎت أرﺎح ﺧﻼل اﻟﺴﻨﺔ‬
Interim Financial Reporting ‫اﻟﺘﻘﺎرﺮ اﻟﻤﺎﻟ ﺔ اﻷوﻟ ﺔ‬
Interlocking Accounts ‫اﻟﺤﺴﺎ ﺎت اﻟﻤﺎﻟ ﺔ اﻟﻤ ا ﻄﺔ ﻣﻊ اﻟﺘ ﺎﻟ ﻒ‬
Intermediate Holding Company ‫اﻟ ﻛﺔ اﻟﻘﺎ ﻀﺔ اﻟﻮﺳ ﻄﺔ‬
Intermediation ‫اﻟﻮﺳﺎﻃﺔ‬
Internal Audit ‫اﻟﺘﺪﻗﻴﻖ اﻟﺪاﺧ‬
Internal Control ‫اﻟﺮﻗﺎ ﺔ اﻟﺪاﺧﻠ ﺔ‬
Internal Control Risk ‫ﻣﺨﺎﻃﺮ اﻟﺮﻗﺎ ﺔ اﻟﺪاﺧﻠ ﺔ‬
Internal Rate Of Return (Irr) (Irr) ‫ﻣﻌﺪل اﻟﻌﺎﺋﺪ اﻟﺪاﺧ‬
International Accounting Standards (Iass) (IAS) ‫ﻣﻌﺎﻳ اﻟﻤﺤﺎﺳ ﺔ اﻟﺪوﻟ ﺔ‬
International Accounting Standards Board (Iasb) (IASB) ‫ﻣﺠﻠﺲ ﻣﻌﺎﻳ اﻟﻤﺤﺎﺳ ﺔ اﻟﺪوﻟ ﺔ‬
International Accounting Standards Committee (Iasc) (IASC) ‫ﻟﺠﻨﺔ ﻣﻌﺎﻳ اﻟﻤﺤﺎﺳ ﺔ اﻟﺪوﻟ ﺔ‬
International Association For Accounting Education And Research (Iaaer) (Iaaer) ‫اﻟﺮا ﻄﺔ اﻟﺪوﻟ ﺔ ﻟﻠﺘﻌﻠ ﻢ واﻟ ﺤﺚ اﻟﻤﺤﺎﺳ‬
International Association Of Bookkeepers (Iab) (Iab) ‫اﻟﺮا ﻄﺔ اﻟﺪوﻟ ﺔ ﻟﻠﻤﺤﺎﺳﺒ‬
International Association Of Financial Executives Institutes (Iafei) (Iafei) ‫اﻟﺮا ﻄﺔ اﻟﺪوﻟ ﺔ ﻟﻤﻌﺎﻫﺪ اﻟﺘﻨﻔ ﺬﻳ اﻟﻤﺎﻟﻴ‬
International Association Of Practising Accountants (Iapa) (Iapa) ‫اﻟﺮا ﻄﺔ اﻟﺪوﻟ ﺔ ﻟﻠﻤﺤﺎﺳﺒ اﻟﻤﻤﺎرﺳ‬
International Auditing Practices Committee (Iapc) (IAPC) ‫ﻟﺠﻨﺔ ﻣﻤﺎرﺳﺎت اﻟﺘﺪﻗﻴﻖ اﻟﺪوﻟ ﺔ‬
International Bank For Reconstruction And Development (Ibrd) (Ibrd) ‫اﻟﺒﻨﻚ اﻟﺪو ﻟﻺ ﺸﺎء واﻟﺘﻌﻤ‬
International Federation Of Accountants (Ifac) (IFAC) ‫اﻻﺗﺤﺎد اﻟﺪو ﻟﻠﻤﺤﺎﺳﺒ‬
International Financial Reporting Interpretations Committee (Ifric) (IFric) ‫ﻟﺠﻨﺔ ﺗﻔﺴ ات اﻟﺘﻘﺎرﺮ اﻟﻤﺎﻟ ﺔ اﻟﺪوﻟ ﺔ‬
International Financial Reporting Standards (Ifrss) (Ifrss) ‫ﻣﻌﺎﻳ اﻟﺘﻘﺎرﺮ اﻟﻤﺎﻟ ﺔ اﻟﺪوﻟ ﺔ‬
International Forum For Accountancy Development (Ifad) (‫اﻟﻤﻨﺘﺪى اﻟﺪو ﻟﺘﻄ ﺮ اﻟﻤﺤﺎﺳ ﺔ )إ ﻔﺎد‬
International Monetary Fund (Imf) (Imf) ‫ﺻﻨﺪوق اﻟﻨﻘﺪ اﻟﺪو‬
International Organization For Securities Commissions (Iosco) (Iosco) ‫اﻟﻤﻨﻈﻤﺔ اﻟﺪوﻟ ﺔ ﻟﻬﻴﺌﺎت اﻷوراق اﻟﻤﺎﻟ ﺔ‬
International Organization Of Supreme Audit Institutions (Intosai) (‫اﻟﻤﻨﻈﻤﺔ اﻟﺪوﻟ ﺔ ﻟﻸﺟﻬﺰة اﻟﻌﻠ ﺎ ﻟﻠﺮﻗﺎ ﺔ اﻟﻤﺎﻟ ﺔ واﻟﻤﺤﺎﺳ ﺔ )إﻧﺘﻮﺳﺎي‬

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Page 12 of 22
International Regional Federation Of Accountants And Auditors “Eurasia” "‫"أوراﺳ ﺎ‬ ‫واﻟﻤﺮاﺟﻌ‬ ‫اﻟﺪو ﻟﻠﻤﺤﺎﺳﺒ‬ ‫اﻻﺗﺤﺎد اﻹﻗﻠ‬
(Irfaa-Eurasia) (‫ اوراﺳ ﺎ‬- ‫)ارﻓﺎ‬
International Standards On Auditing (Isa) (‫اﻟﻤﻌﺎﻳ اﻟﺪوﻟ ﺔ ﻟﻠﺘﺪﻗﻴﻖ )ا ﺴﺎ‬
International Valuation Standards Committee (Ivsc) (IVSC) ‫ﻟﺠﻨﺔ ﻣﻌﺎﻳ اﻟﺘﻘﻴ ﻢ اﻟﺪوﻟ ﺔ‬
Interpretations ‫اﻟﺘﻔﺴ ات‬
In-The-Money Option ‫ﻋﻘﺪ اﻟﺨ ﺎر اﻟﺮاﺑﺢ‬
In-The-Money Option ‫ﻋﻘﺪ اﻟﺨ ﺎر اﻟﺮاﺑﺢ‬
Intrinsic Value ‫اﻟﻘ ﻤﺔاﻟﺤﻘ ﻘ ﺔ‬
Introduction ‫ﻣﻘﺪﻣﺔ‬
Inventory ‫اﻟﻤﺨﺰون‬
Inventory Accounting ‫ﻣﺤﺎﺳ ﺔ اﻟﻤﺨﺰون‬
Inventory Appreciation ‫ﺗﻘﺪﻳﺮ اﻟﻤﺨﺰون‬
Inventory Control ‫ﻣﺮاﻗ ﺔ اﻟﻤﺨﺰون‬
Inventory Turnover ‫ﻣﻌﺪل دوران اﻟﻤﺨﺰون‬
Inventory Valuation ‫ﺗﻘﻴ ﻢ اﻟﻤﺨﺰون‬
Investing Activities ‫اﻷ ﺸﻄﺔ اﻻﺳ ﺜﻤﺎرﺔ‬
Investment Center ‫اﻟﻤﺮﻛﺰ اﻻﺳ ﺜﻤﺎرى‬
Investment Properties ‫ﺧﺼﺎﺋﺺ اﻻﺳ ﺜﻤﺎر‬
Invisible Assets ‫اﻷﺻﻮل ﻏ اﻟﻤﺮﺋ ﺔ‬
Issue By Tender ‫اﻹﺻﺪار ﺎﻟﻤﻨﺎﻗﺼﺔ‬
Issued Shares ‫اﻷﺳﻬﻢ اﻟﻤﺼﺪرة‬
J ‫ي‬
Japanese Institute Of Certified Public Accountants (Jicpa) (Jicpa) ‫اﻟﻤﻌﻬﺪ اﻟ ﺎ ﺎ ﻟﻠﻤﺤﺎﺳﺒ اﻟﻘﺎﻧﻮﻧﻴ‬
Joint And Several Liability ‫اﻟ ﻛﺔ ذات اﻟﻤﺴﺆوﻟ ﺔ اﻟﻤﺸ ﻛﺔ واﻟﻤﺘﻌﺪدة‬
Joint Audit ‫اﻟﻤﺮاﺟﻌﺔ اﻟﻤﺸ ﻛﺔ‬
Jointly Controlled Assets ‫اﻷﺻﻮل اﻟﺨﺎﺿﻌﺔ ﻟﻠﺴ ﻄﺮة اﻟﻤﺸ ﻛﺔ‬
Jointly Controlled Entities ‫اﻟ ﺎﻧﺎت اﻟﺨﺎﺿﻌﺔ ﻟﻠﺴ ﻄﺮة اﻟﻤﺸ ﻛﺔ‬
Jointly Controlled Operations ‫اﻟﻌﻤﻠ ﺎت اﻟﺨﺎﺿﻌﺔ ﻟﻠﺴ ﻄﺮة اﻟﻤﺸ ﻛﺔ‬
Joint Venture ‫ﻣ وع ﻣﺸ ك‬
Junk Bond ‫ﺳﻨﺪ ذو ﻣﺨﺎﻃﺮ ﻋﺎﻟ ﺔ‬
K ‫ك‬
Know-How ‫أﻋﺮف ﻛ ﻒ‬
L ‫إل‬
Lapping ‫اﻟﻠﻒ‬
ً
Last-In-First-Out (Lifo) Cost ‫ﺗ ﺎﻟ ﻒ اﻟﻮارد أﺧ ا ﺻﺎدر أو‬
Leading And Lagging ‫اﻟﺮاﺋﺪة واﻟﻤﺘﺨﻠﻔﺔ‬
Lease ‫إ ﺠﺎر‬
Leaseback ‫إﻋﺎدة اﻟﺘﺄﺟ‬
Leasehold ‫اﻷﺻﻮل اﻟﻤﺴﺘﺄﺟﺮة‬
Ledger Capital ‫رأس اﻟﻤﺎل اﻟﺪﻓ ى‬
Legal Obligation ‫اﻟ ام ﻗﺎﻧﻮ‬
Letter Of Comfort ‫رﺳﺎﻟﺔ ﻣ ﺤﺔ‬
Letter Of Representation ‫ﺧﻄﺎب اﻟﺘﻤﺜ ﻞ‬
Leverage ‫اﻟﺮاﻓﻌﺔ اﻟﻤﺎﻟ ﺔ‬
Leveraged Buyout (Lbo) (Lbo) ‫اﻻﺳﺘﺤﻮاذ ﻋ اﻟﺮاﻓﻌﺔ اﻟﻤﺎﻟ ﺔ‬
Liability ( ‫اﻟﺨﺼﻮم ) اﻻﻟ اﻣﺎت‬
License ‫رﺧﺼﺔ‬
Limited Liability Company (Llc) .‫ﻛﺔ ذات ﻣﺴﺆوﻟ ﺔ ﻣﺤﺪودة )ذ‬
Linear Depreciation ‫اﻻﺳﺘﻬﻼك اﻟﺨ‬
Linear Interpolation ‫اﻻﺳ ﻔﺎء اﻟﺨ‬
Liquid Assets ‫اﻷﺻﻮل اﻟﺴﺎﺋﻠﺔ‬
Liquidation ‫ﺗﺼﻔ ﺔ‬
Liquid Instruments ‫اﻷدوات اﻟﻤﺎﻟ ﺔ اﻟﺴﺎﺋﻠﺔ‬
Liquidity ‫اﻟﺴﻴﻮﻟﺔ‬
Liquidity Index ‫ﻣﺆ اﻟﺴﻴﻮﻟﺔ‬
Liquidity Risk ‫ﻣﺨﺎﻃﺮ اﻟﺴﻴﻮﻟﺔ‬
Listed Company ‫اﻟ ﺎت اﻟﻤﺪرﺟﺔ‬
Loan Capital ‫رأس اﻟﻤﺎل اﻟﻤﻘ ض‬
Loan Creditor ‫داﺋﻨﻮ اﻟﻘﺮوض‬
Loans And Receivables ‫اﻟﻘﺮوض واﻟﺬﻣﻢ اﻟﻤﺪﻳﻨﺔ‬
London Stock Exchange (Lse) (LSE) ‫ﺑﻮرﺻﺔ ﻟﻨﺪن‬
Long-Form Report ‫ﺗﻘ ﺮ ﻃ ﻞ‬
Long Hedge ‫ﺗﺤﻮط اﻟ اء‬
Long Position ‫ﻣﻮﻗﻒ ﻃ ﻞ‬
Long-Term Contract ‫ﻋﻘﺪ ﻃ ﻞ اﻷﺟﻞ‬

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Page 13 of 22
Long-Term Debtors ‫اﻟﺬﻣﻢ اﻟﻤﺪﻳﻨﺔ ﻃ ﻠﺔ اﻷﻣﺪ‬
Long-Term Liability ‫اﻟﺨﺼﻮم ﻏ اﻟﻤﺘﺪاوﻟﺔ‬
Loss ‫ﺧﺴﺎرة‬
Lowballing ‫ﺗﻘﻠ ﻞ اﺗﻌﺎب اﻟﻤﺮاﺟﻌﺔ ﻟ ﺴﺐ ﺧﺪﻣﺎت اﺧﺮى‬
Lower Of Cost And Net Realizable Value Rule ‫ﻗﺎﻋﺪة اﻷﻗﻞ ﻣﻦ اﻟﺘ ﻠﻔﺔوﺻﺎ اﻟﻘ ﻤﺔ اﻟﻘﺎ ﻠﺔ ﻟﻠﺘﺤﻘﻖ‬
M ‫م‬
Management Audit ‫ﺗﺪﻗﻴﻖ اﻹدارة‬
Management Buy Out (Mbo) (Mbo) ‫اء اﻹدارة‬
Management Discussion And Analysis (Md&A) (Md & A) ‫ﻣﻨﺎﻗﺸﺔ وﺗﺤﻠ ﻞ اﻹدارة‬
Management Information System (Mis) (Mis) ‫ﻧﻈﺎم اﻟﻤﻌﻠﻮﻣﺎت اﻹدارﺔ‬
Management Letter ‫ﺧﻄﺎب ادارﺔ‬
Managerial Accounting ‫اﻟﻤﺤﺎﺳ ﺔ اﻹدارﺔ‬
Mandate ‫اﻣﺮ رﺳ‬
Manufacturing Account ‫ﺣﺴﺎب اﻟﺘﺼ ﻴﻊ‬
Manufacturing Profit ‫ر ــﺢ اﻟﺘﺼ ﻴﻊ‬
Markdown ‫ﺗﺨﻔ ﺾ اﻟﺴﻌﺮ‬
Markup ‫زﺎدة اﻟﺴﻌﺮ‬
Marker Rate ‫ﻣﻌﺪل ﻣﺎرﻛﺮ‬
Market Capitalization ‫اﻟﻘ ﻤﺔ اﻟﺴﻮﻗ ﺔ‬
Market Risk ‫ﻣﺨﺎﻃﺮ اﻟﺴﻮق‬
Market Value Added (Mva) (Mva) ‫اﻟﻘ ﻤﺔ اﻟﺴﻮﻗ ﺔ اﻟﻤﻀﺎﻓﺔ‬
Matching Concept ‫ﻣﻔﻬﻮم اﻟﻤﻘﺎ ﻠﺔ‬
Materiality ( ‫اﻟﻤﺎد ﺔ ) اﻷﻫﻤ ﺔ اﻟ ﺴ ﺔ‬
Matrix Accounting ‫اﻟﻤﺼﻔﻮﻓﺔ اﻟﻤﺤﺎﺳ ﺔ‬
Maturity Date ‫ﺗﺎر ــﺦ اﻻﺳﺘﺤﻘﺎق‬
Measurement ‫اﻟﻘ ﺎس‬
Medium-Term Notes ‫أوراق ﻣﺎﻟ ﺔ ﻣﺘﻮﺳﻄﺔ اﻷﺟﻞ‬
Memorandum Of Association ‫ﻋﻘﺪ اﻟﺘﺄﺳ ﺲ‬
Merger Accounting ‫ﻣﺤﺎﺳ ﺔ اﻻﻧﺪﻣﺎج‬
Mezzanine Finance ‫اﻟﻤ اﻧ اﻟﺘﻤ ﻞ‬
Minority Interest ‫ﻣﺼﻠﺤﺔ اﻷﻗﻠ ﺔ‬
Modified Historical-Cost Convention ‫ﻋﺮف اﻟﺘ ﻠﻔﺔ اﻟﺘﺎر ﺨ ﺔ اﻟﻤﻌﺪﻟﺔ‬
Monetary Assets ‫اﻷﺻﻮل اﻟﻨﻘﺪ ﺔ‬
Monetary Measurement Convention ‫ﻋﺮف اﻟﻘ ﺎس اﻟﻨﻘﺪي‬
Money Laundering ‫ﻏﺴ ﻞ أﻣﻮال‬
Money Market ‫ﺳﻮق اﻟﻤﺎل‬
Money Market Line ‫ﺧﻂ ﺳﻮق اﻟﻤﺎل‬
Monopsony ‫اﺣﺘ ﺎر‬
Mortgage ‫اﻟﻘﺮض اﻟﻌﻘﺎري‬
Mortgage Bond ‫ﺳﻨﺪ اﻟﺮﻫﻦ اﻟﻌﻘﺎري‬
Multilateral Netting ‫اﻟﻤﻌﺎوﺿﺔ ﻣﺘﻌﺪدة اﻷﻃﺮاف‬
Multinational ‫ﻣﺘﻌﺪد اﻟﺠ ﺴ ﺎت‬
Mutual Entity ‫اﻟ ﺎن اﻟﻤﺘ ﺎدل‬
N ‫ن‬
Naked Option ‫اﻟﺨ ﺎر اﻟﻌﺎري‬
National Association Of Securities Dealers (Nasd) (‫اﻟﺮا ﻄﺔ اﻟﻮﻃﻨ ﺔ ﻟﺘﺠﺎر اﻷوراق اﻟﻤﺎﻟ ﺔ )ﻧﺎﺳﺪ‬
National Association Of Securities Dealers Automated Quotation System ‫ﻧﻈﺎم اﻟ ﺴﻌ اﻵ ﻟﻠﺠﻤﻌ ﺔ اﻟﻮﻃﻨ ﺔ ﻟﺘﺠﺎر اﻷوراق اﻟﻤﺎﻟ ﺔ‬
(Nasdaq) (‫)ﻧﺎﺳﺪاك‬
Near Final Drafts ‫اﻟﻤﺴﻮدات ﺷ ﻪ اﻟﻨﻬﺎﺋ ﺔ‬
Near Money ‫ﺷ ﻪ اﻟﻤﺎل‬
Negative Cash Flow ‫اﻟﺘﺪﻓﻖ اﻟﻨﻘﺪي اﻟﺴﻠ‬
Negative Goodwill ‫اﻟﺸﻬﺮة اﻟﺴﻠﺒ ﺔ‬
Negative Pledge ‫اﻟﺘﻌﻬﺪ اﻟﺴﻠ‬
Negative Yield Curve ‫ﻣﻨﺤ اﻟﻌﺎﺋﺪ اﻟﺴﻠ‬
Negotiability ‫ﻗﺎ ﻠ ﺔ اﻟﺘﻔﺎوض‬
Negotiable Instruments ‫اﻟﺼﻜﻮك اﻟﻘﺎ ﻠﺔ ﻟﻠﺘﺪاول‬
Net Asset Turnover ‫ﺻﺎ دوران اﻷﺻﻮل‬
Net Asset Value (Nav) (‫ﺻﺎ ﻗ ﻤﺔ اﻷﺻﻮل )اﻟﺘﻨﻘﻞ‬
Net Book Value (Nbv) (Nbv) ‫ﺻﺎ اﻟﻘ ﻤﺔ اﻟﺪﻓ ﺔ‬
Net Cash Flow ‫ﺻﺎ اﻟﺘﺪﻓﻖ اﻟﻨﻘﺪي‬
Net Current Assets ‫ﺻﺎ اﻷﺻﻮل اﻟﻤﺘﺪاوﻟﺔ‬
Net Dividend ‫ﺻﺎ ﺗﻮز ﻌﺎت اﻷرﺎح‬
Net Earnings ‫ﺻﺎ اﻷرﺎح‬
Net Margin ‫ﺻﺎ اﻟﻬﺎﻣﺶ‬
Net Present Value (Npv) (Npv) ‫ﺻﺎ اﻟﻘ ﻤﺔ اﻟﺤﺎﻟ ﺔ‬

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Net Profit Or Loss ‫ﺻﺎ اﻟ ــﺢ أو اﻟﺨﺴﺎرة‬
Net Profit Ratio ‫ﺴ ﺔ ﺻﺎ اﻟ ــﺢ‬
Net Realizable Value (Nrv) (Nrv) ‫ﺻﺎ اﻟﻘ ﻤﺔ اﻟﻘﺎ ﻠﺔ ﻟﻠﺘﺤﻘﻖ‬
Net Revenue ‫ﺻﺎ اﻹﻳﺮادات‬
Net Worth ‫ﺻﺎ اﻟﻘ ﻤﺔ‬
Netting ‫اﻟﻤﻌﺎوﺿﺔ‬
Netting Off ‫اﻟﻤﻌﺎوﺿﺔ‬
Neutrality ‫اﻟﺤ ﺎد‬
New York Stock Exchange (Nyse) (Nyse) ‫ﺑﻮرﺻﺔ ﻧﻴ ﻮرك‬
ً
Next-In-First-Out (Nifo) Cost (Nifo) ‫ف أو‬ ‫ﺗ ﻠﻔﺔ اﻟﻮارد اﻟﺘﺎ‬
Nikkei Stock Average ‫ﻣﺘﻮﺳﻂ ﺳﻬﻢ ﻧ ﺎي‬
Nil Paid Shares ‫أﺳﻬﻢ ﻏ ﻣﺪﻓﻮﻋﺔ‬
Nominal Price ‫اﻟﺴﻌﺮ اﻻﺳ‬
Nominal Share Capital ‫رأس اﻟﻤﺎل اﻻﺳ‬
Nominal Share Value ‫اﻟﻘ ﻤﺔ اﻻﺳﻤ ﺔ ﻟﻠﺴﻬﻢ‬
Nominee ‫ﻣﺮﺷﺢ‬
Nominee Shareholding ‫ﻣﺴﺎﻫﻤﻪ ﻣﻌﻴﻨﻪ‬
Non-Adjusting Event ‫ﺣﺪث ﻏ ﻣﻌﺪ ﻞ‬
Non-Contributory Pension Scheme ‫ﻧﻈﺎم اﻟﻤﻌﺎش اﻟﺘﻘﺎﻋﺪي ﻏ ﺴﺎﻫ‬
Non-Cumulative Preference Share ‫اﺳﻬﻢ ﺗﻘﻀ ﻠ ﺔ ﻏ اﻟ ا ﻤ ﺔ‬
Non-Current Assets ‫اﻟﻤﻮﺟﻮدات ﻏ اﻟﻤﺘﺪاوﻟﺔ‬
Non-Equity Share ‫ﺣﺼﺔ ﻏ ﺣﻘﻮق اﻟﻤﻠ ﺔ‬
Non-Executive Director ‫ﻣﺪﻳﺮ ﻏ ﺗﻨﻔ ﺬي‬
Non-Participating Preference Share ‫أﺳﻬﻢ ﺗﻔﻀ ﻠ ﺔ ﻏ ﺸﺎرﻛ ﺔ‬
Non-Purchased Goodwill ‫اﻟﺸﻬﺮة ﻏ اﻟﻤﺸ اة‬
Non-Ratio Covenant ‫ﻣﻴﺜﺎق ﻋﺪم اﻟ ﺴ ﺔ‬
Non-Recourse Finance ‫اﻟﺘﻤ ﻞ ﺪون ﺣﻖ اﻟﺮﺟ ع‬
Non-Revolving Bank Facility ‫ﺴﻬ ﻞ ﺑﻨ ﻏ ﻣﺘﺠﺪد‬
Non-Statutory Accounts ‫اﻟﺤﺴﺎ ﺎت ﻏ اﻟﻨﻈﺎﻣ ﺔ‬
No Par Value Capital Stock ‫أﺳﻬﻢ رأس اﻟﻤﺎل دون ﻗ ﻤﺔ اﺳﻤ ﺔ‬
Normal Production Capacity ‫اﻟﻘﺪرة اﻹﻧﺘﺎﺟ ﺔ اﻟﻌﺎد ﺔ‬
Normative Theories Of Accounting ‫اﻟﻨﻈ ﺎت اﻟﻤﻌ ﺎر ﺔ ﻟﻠﻤﺤﺎﺳ ﺔ‬
Norwalk Agreement ‫اﺗﻔﺎﻗ ﺔ ﻧﻮرووك‬
Notes Payable ‫أوراق اﻟﺪﻓﻊ‬
Notes To The Financial Statements ‫إ ﻀﺎﺣﺎت ﺣﻮل اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟ ﺔ‬
Not-For-Profit Organization ‫ﻣﻨﻈﻤﺔ ﻏ ﻫﺎدﻓﺔ ﻟﻠ ــﺢ‬
Notional Amount ‫اﻟﻘ ﻤﺔ اﻷﺳﻤ ﺔ‬
Not Negotiable ‫ﻏ ﻗﺎ ﻠﺔ ﻟﻠﺘﻔﺎوض‬
Novation ‫اﻟﺘﺠﺪ ﺪ‬
Number Of Days’ Inventory Held ‫ﻋﺪد أ ﺎم اﻻﺣﺘﻔﺎظ ﺎﻟﻤﺨﺰون‬
O ‫ا‬
Objectives Of Financial Statements ‫أﻫﺪاف اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟ ﺔ‬
Objectivity ‫اﻟﻤﻮﺿﻮﻋ ﺔ‬
Obligation ‫اﻟ ام‬
Obsolescence ‫ﺗﻘﺎدم‬
Occupational Pension Scheme ‫ﻧﻈﺎم اﻟﺘﻘﺎﻋﺪ اﻟﻤﻬ‬
Off-Balance Sheet Financing (Obsf) (Obsf) ‫اﻟﺘﻤ ﻞ ﺧﺎرج اﻟﻤ اﻧ ﺔ اﻟﻌﻤﻮﻣ ﺔ‬
Offer ‫ﻋﺮض‬
Offer By Prospectus ‫اﻟﻌﺮض ﺑﻮاﺳﻄﺔ ة اﻻ ﺘﺘﺎب‬
Offer For Sale ‫ﻣﻌﺮوض ﻟﻠﺒﻴﻊ‬
Offset Account ‫ﺗﻌ ﺾ ﺣﺴﺎب‬
Offsetting ‫اﻟﻤﻮازﻧﺔ‬
Offsetting Revenues And Expenses ‫ﻣﻘﺎﺻﺔ اﻻﻳﺮادات واﻟﻤ وﻓﺎت‬
Old Lady Of Threadneedle Street ‫اﻟﺴ ﺪة اﻟﻌﺠﻮز ﻟﺸﺎرع ﺛ ﺪﻧ ﺪل‬
Onerous Contracts ‫اﻟﻌﻘﻮد اﻟﻤﺮﻫﻘﺔ‬
Opening Inventory ‫اﻟﻤﺨﺰون اﻻﻓﺘﺘﺎ‬
Open Position ‫ﻓﺘﺢ اﻟﻤﺮﻛﺰ‬
Operating Activities ‫أ ﺸﻄﺔ اﻟ ﺸﻐ ﻞ‬
Operating And Financial Review ‫اﻟﻤﺮاﺟﻌﺔ اﻟ ﺸﻐ ﻠ ﺔ واﻟﻤﺎﻟ ﺔ‬
Operating Cycle ‫دورة اﻟ ﺸﻐ ﻞ‬
Operating Lease ‫ﻋﻘﺪ إ ﺠﺎر ﺸﻐ‬
Operating Performance Ratios ‫ﺴﺐ أداء اﻟ ﺸﻐ ﻞ‬
Operating Profit (Or Loss) (‫ر ــﺢ اﻟ ﺸﻐ ﻞ )أو اﻟﺨﺴﺎرة‬
Operational Gearing ‫اﻟﺮﻓﻊ اﻟﻤﺎ اﻟ ﺸﻐ‬
Opportunity Cost ‫ﺗ ﻠﻔﺔ اﻟﻔﺮﺻﺔ اﻟ ﺪ ﻠﺔ‬

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Option ‫ﺧ ﺎر‬
Ordinary Activities ‫اﻷ ﺸﻄﺔ اﻟﻌﺎد ﺔ‬
Ordinary Share ‫اﻟﺴﻬﻢ اﻟﻌﺎدي‬
Ordinary Share Capital ‫رأس اﻟﻤﺎل اﻟﻌﺎدي‬
Ordinary Shareholders’ Equity ‫ﺣﻘﻮق اﻟﻤﺴﺎﻫﻤ اﻟﻌﺎد ﺔ‬
Organization For Economic Cooperation And Development (Oecd) (Oecd) ‫ﻣﻨﻈﻤﺔ اﻟﺘﻌﺎون اﻻﻗﺘﺼﺎدي واﻟﺘﻨﻤ ﺔ‬
Original Cost ‫اﻟﺘ ﻠﻔﺔ اﻷﺻﻠ ﺔ‬
Outside Director ‫ﻣﺪﻳﺮ ﺧﺎر‬
Over-Capitalization ‫اﻹﻓﺮاط اﻟﺮﺳﻤﻠﺔ‬
Overhang ‫اﻟ وز‬
Override Provisions ‫ﺗﺠﺎوز اﻷﺣ ﺎم‬
Over-The-Counter Market ‫ﺳﻮق ﺧﺎرج اﻟﺒﻮرﺻﺔ‬
Over-The-Counter Option ‫ﺧ ﺎر ﺧﺎرج ﺳﻮق اﻟﺒﻮرﺻﺔ‬
Over-The-Counter Trading ‫ﺗﺪاول ﺧﺎرج اﻟﺒﻮرﺻﺔ‬
Overtrading ‫اﻟﻤ ﺎﻟﻐﺔ اﻟﺘﺪاول‬
Owner-Occupied Property ‫اﻟﻤﻠ ﺔ اﻟ ﺸﻐﻠﻬﺎ اﻟﻤﺎﻟﻚ‬
P ‫ص‬
Paid-In-Capital ‫رأس اﻟﻤﺎل اﻟﻤﺪﻓ ع‬
Paid-Up Share Capital ‫رأس اﻟﻤﺎل اﻟﻤﺪﻓ ع‬
Parent ‫اﻟﻘﺎ ﻀﺔ‬
Pari Passu Clause Pari Passu ‫ط‬
Participating Preference Share ‫اﺳﻬﻢ ﺗﻘﻀ ﻠ ﺔ ﺸﺎرﻛ ﺔ‬
Partly Paid Shares ‫اﻷﺳﻬﻢ اﻟﻤﺪﻓﻮﻋﺔ ﺟﺰﺋ ﺎ‬
Partnership ‫اﺔ‬
Partnership Accounts ‫ﺣﺴﺎ ﺎت اﻟ ا ﺔ‬
Par Value ‫اﻟﻘ ﻤﺔ اﻻﺳﻤ ﺔ‬
Patent ‫ﺑﺮاءة اﺧ اع‬
Pathfinder Prospectus ‫ة ﺎﺛﻔﺎﻳﻨﺪر‬
Payable To Bearer ‫ﺗﺪﻓﻊ ﻟﺤﺎﻣﻠﻬﺎ‬
Payback Period ‫ﻓ ة اﻻﺳ داد‬
Payments In Advance ‫اﻟﻤﺪﻓﻮﻋﺎت ﻣﻘﺪﻣﺎ‬
Penny Shares ‫ﺑﻴ ﺳﻬﻢ‬
Pension Scheme ‫ﻧﻈﺎم اﻟﺘﻘﺎﻋﺪ‬
P/E Ratio ‫ﺴ ﺔ اﻟﺴﻌﺮ إ اﻟﻌﺎﺋﺪ‬
Percentage Of Completion Method ‫ﻃ ﻘﺔ ﺴ ﺔ اﻹﻧﺠﺎز‬
Percentage Of Sales Method ‫ﻃ ﻘﺔ ﺴ ﺔ اﻟﻤﺒ ﻌﺎت‬
Performance ‫أداء‬
Performance Bond ‫اﻟﺘﺄﻣﻴﻨﺎت اﻟﻨﻬﺎﺋ ﺔ‬
Performance Measures ‫ﻣﻘﺎﻳ ﺲ اﻷداء‬
Period Concept ‫ﻣﻔﻬﻮم اﻟﻔ ة‬
Period Costs ‫ﺗ ﺎﻟ ﻒ اﻟﻔ ة‬
Periodic Inventory ‫اﻟﺠﺮد اﻟﺪوري‬
Periodic Inventory ‫اﻟﺠﺮد اﻟﺪوري‬
Perks ‫ﺪﻻت‬
Perpetual Inventory System ‫ﻧﻈﺎم اﻟﺠﺮد اﻟﺪاﺋﻢ‬
Petty Cash ‫اﻟﻌﻬﺪة اﻟﻨﻘﺪ ﺔ‬
Physical Capital Maintenance ‫ﺻ ﺎﻧﺔ رأس اﻟﻤﺎل اﻟﻤﺎدي‬
Physical Inventory ‫اﻟﺠﺮد اﻟﻔﻌ ﻟﻠﻤﺨﺰون‬
Placed Deal ‫اﻟﺼﻔﻘﺔ اﻟﻤ ﻣﺔ‬
Placement ‫ﺗﺤﺪ ﺪ ﻣﺴﺘﻮى‬
Pledging ‫اﻟﺘﻌﻬﺪ‬
Point Of Sale (Pos) ‫ﻧﻘﺎط اﻟﺒﻴﻊ‬
Policyholder ‫ﺣﺎﻣﻞ ﻋﻘﺪ اﻟﺘﺄﻣ‬
Political Credit Risk ‫ﻣﺨﺎﻃﺮ اﻻﺋﺘﻤﺎن اﻟﺴ ﺎ‬
Pooling-Of-Interests ‫ﺗﺠﻤﻴﻊ اﻟﻤﺼﺎﻟﺢ‬
Portfolio ‫اﻟﻤﺤﺎﻓﻆ اﻻﺳ ﺜﻤﺎرﺔ‬
Portfolio Theory ‫ﻧﻈ ﺔ اﻟﻤﺤﻔﻈﺔ‬
Positive Accounting Theory ‫ﻧﻈ ﺔ اﻟﻤﺤﺎﺳ ﺔ اﻹ ﺠﺎﺑ ﺔ‬
Post-Date ‫ﺗﺎر ـ ــﺦ ﻣﺆﺟﻞ‬
Post-Employment Benefits ‫ﻣﻨﺎﻓﻊ ﻣﺎ ﻌﺪ اﻟﺘﻮﻇ ﻒ‬
Potential Ordinary Share ‫أﺳﻬﻢ ﻋﺎد ﺔ ﻣﺤﺘﻤﻠﺔ‬
Pre-Acquisition Profits ‫أرﺎح ﻣﺎ ﻗ ﻞ اﻻﺳﺘﺤﻮاذ‬
Preference Dividend ‫ﺗﻮز ﻌﺎت اﻷرﺎح‬
Preference Share ‫اﻷﺳﻬﻢ اﻟﻤﻤﺘﺎزة‬
Preference Share Capital ‫رأس اﻟﻤﺎل اﻷﺳﻬﻢ اﻟﻤﻤﺘﺎزة‬

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Preferential Creditor ‫داﺋﻨﻮ اﻷﺳﻬﻢ اﻟﻤﻤﺘﺎزة‬
Preferential Debt ‫دﻳﻮن اﻷﺳﻬﻢ اﻟﻤﻤﺘﺎزة‬
Preferred Stock ‫اﻷﺳﻬﻢ اﻟﻤﻤﺘﺎزة‬
Preliminary Announcement ‫إﻋﻼن أو‬
Premium On Capital Stock ‫ﻋﻼوة رأس اﻟﻤﺎل‬
Premium On Share Capital ‫ﻋﻼوة ﻋ رأس اﻟﻤﺎل‬
Prepaid Expense ‫اﻟﻤ وﻓﺎت اﻟﻤﺪﻓﻮﻋﺔ ﻣﻘﺪﻣﺎ‬
Prepayment ‫اﻟﺪﻓﻊ اﻟﻤﺴﺒﻖ‬
Presentation Currency ‫ﻋﻤﻠﺔ اﻟﻌﺮض‬
Present Value ‫اﻟﻘ ﻤﺔ اﻟﺤﺎﻟ ﺔ‬
Price-Dividend Ratio (Pdr) (Pdr) ‫ﺴ ﺔ اﻟﺴﻌﺮ إ اﻷرﺎح‬
Price-Earnings (P/E) Ratio (P / E) ‫ﺴ ﺔ اﻟﺴﻌﺮ إ اﻷرﺎح‬
Price-Level Accounting ‫ﻣﺤﺎﺳ ﺔ ﻣﺴﺘﻮى اﻟﺴﻌﺮ‬
Price Risk ‫ﻣﺨﺎﻃﺮ ﺗﻘﻠﺐ اﻟﺴﻌﺮ‬
Price Sensitive Information ‫اﻟﻤﻌﻠﻮﻣﺎت اﻟﺤﺴﺎﺳﺔ ﻟﻠﺴﻌﺮ‬
Price Variance ‫ﺗ ﺎﻳﻦ اﻟﺴﻌﺮ‬
Pricing ‫اﻟ ﺴﻌ‬
Primary Earnings Per Share ‫ﻋﺎﺋﺪ اﻟﺴﻬﻢ اﻷﺳﺎ‬
Primary Financial Instrument ‫اﻷداة اﻟﻤﺎﻟ ﺔ اﻷﺳﺎﺳ ﺔ‬
Primary Market ‫اﻟﺴﻮق اﻟﺮﺋ‬
Prime Rate ‫ﻣﻌﺪل ا ﻟﻔﺎﺋﺪە‬
Prior Period Errors ‫أﺧﻄﺎء اﻟﻔ ة اﻟﺴﺎ ﻘﺔ‬
Prior Period Errors ‫أﺧﻄﺎء اﻟﻔ ة اﻟﺴﺎ ﻘﺔ‬
Privatization ‫اﻟﺨﺼﺨﺼﺔ‬
Pro-Forma Financial Statements ‫اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟ ﺔ اﻷوﻟ ﺔ‬
Process Costing ‫ﺗ ﻠﻔﺔ اﻟﻌﻤﻠ ﺔ‬
Process Value Analysis ‫ﺗﺤﻠ ﻞ ﻗ ﻤﺔ اﻟﻌﻤﻠ ﺔ‬
Product Financing Arrangements ‫ﺗﺮﺗ ﺎت ﺗﻤ ﻞ اﻟﻤﻨﺘﺞ‬
Product Warranties ‫ﺿﻤﺎﻧﺎت اﻟﻤﻨﺘﺞ‬
Professional Oversight Board For Accountancy (Poba) (‫ﻣﺠﻠﺲ اﻟﺮﻗﺎ ﺔ اﻟﻤﻬﻨ ﺔ ﻟﻠﻤﺤﺎﺳ ﺔ )ﺑ ﺎ‬
Profit ‫ر ــﺢ‬
Profitability Index (Pi) (Pi) ‫ﻣﺆ اﻟ ﺤ ﺔ‬
Profit And Loss Account ‫ﺣﺴﺎب اﻟ ــﺢ واﻟﺨﺴﺎرة‬
Profit And Loss Account Reserve ‫اﺣﺘ ﺎ ﺣﺴﺎب اﻟ ــﺢ واﻟﺨﺴﺎرة‬
Profit Center ‫اﻟﻤﺮﻛﺰ اﻟ‬
Profit Margin ‫ﻫﺎﻣﺶ اﻟ ــﺢ‬
Profit-Sharing Ratio ‫ﺴ ﺔ اﻟﻤﺸﺎرﻛﺔ اﻟ ــﺢ‬
Pro-Forma Financial Statements ‫اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟ ﺔ اﻷوﻟ ﺔ‬
Pro-Forma Income ‫اﻟﺪﺧﻞ اﻷو‬
Progress Payment ‫اﻟﺪﻓﻊ اﻟﺘﺪر‬
Projected Unit Credit Method ‫ﻃ ﻘﺔ اﺳﺘﺤﻘﺎق اﻟﻮﺣﺪة اﻟﻤﺘﻮﻗﻌﺔ‬
Promissory Note ‫ﺳﻨﺪ إذ‬
Property, Plant, And Equipment ‫اﻟﻤﻤﺘﻠ ﺎت واﻵﻻت واﻟﻤﻌﺪات‬
Proportion Consolidation ‫ﺗﻮﺣ ﺪ اﻟ ﺴﺐ‬
Proprietary Company (Pty) (‫واي‬ ) ‫ﻛﺔ اﻟﻤﻠ ﺔ‬
Proprietary View ‫ﻋﺮض اﻟﻤﻠ ﺔ‬
Prospectus ‫ة‬
Provision ‫ﻣﺨﺼﺺ‬
Provision For Doubtful Debts ‫ﻣﺨﺼﺺ اﻟﺪﻳﻮن اﻟﻤﺸﻜﻮك ﺗﺤﺼ ﻠﻬﺎ‬
Prudence Concept ‫ﻣﻔﻬﻮم اﻟﺤ ﻄﺔ و اﻟﺤﺬر‬
Public Accounting Council (Pac) (PAC) ‫ﻣﺠﻠﺲ اﻟﻤﺤﺎﺳ ﺔ اﻟﻌﺎﻣﺔ‬
Public Company Accounting Oversight Board (Pcaob) (Pcaob) ‫ﻣﺠﻠﺲ اﻟﺮﻗﺎ ﺔ ﻋ اﻟﻤﺤﺎﺳ ﺔ اﻟﻌﺎﻣﺔ ﻟﻠ ﻛﺔ‬
Public Issue ‫ﻗﻀ ﺔ ﻋﺎﻣﺔ‬
Public Limited Company (Plc) ( ‫ﻛﺔ ﻋﺎﻣﺔ ﻣﺤﺪودة ) إل‬
Purchased Goodwill ‫اﻟﺸﻬﺮة اﻟﻤﺸ اة‬
Purchase Method ‫ﻃ ﻘﺔ اﻟ اء‬
Purchasing Power ‫ﻗﻮة اﺋ ﺔ‬
Push Down Accounting ‫اﻟ ول ا دﻓﺎﺗﺮ اﻟ ﻛﺔ اﻟﺘﺎ ﻌﺔ‬
Q ‫س‬
Qualified Acceptance ‫اﻟﻘﺒﻮل اﻟﺘﺤﻔ‬
Qualified Audit Report ‫ﺗﻘ ﺮ ﺗﺪﻗﻴﻖ ﻣﺘﺤﻔﻆ‬
Qualified Opinion ‫رأي ﻣﺘﺤﻔﻆ‬
Qualified Stock Option ‫ﺧ ﺎر اﻟﺴﻬﻢ اﻟﻤ وط‬
Qualifying Assets ‫اﻷﺻﻮل اﻟﻤﺆﻫﻠﺔ‬
Qualitative Characteristics Of Financial Statements ‫اﻟﺨﺼﺎﺋﺺ اﻟﻨﻮﻋ ﺔ ﻟﻠﻘﻮاﺋﻢ اﻟﻤﺎﻟ ﺔ‬

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Quality Of Earnings ‫ﺟﻮدة اﻷرﺎح‬
Quarterly Report ‫ﺗﻘ ﺮ ﻓﺼ‬
Quoted Company ‫اﻟ ﻛﺔ اﻟﻤﺪرﺟﺔ‬
R ‫ص‬
Random Walk Theory ‫ﻧﻈ ﺔ اﻟﻤ اﻟﻌﺸﻮا‬
Ratchet Effect ‫اﻟﺘﻐ اﻻﻗﺘﺼﺎدى ﻏ اﻟﻤﻨﻌﻜﺲ‬
Rate Of Return ‫ﻣﻌﺪل اﻟﻌﺎﺋﺪ‬
Rate Of Turnover ‫ﻣﻌﺪل اﻟﺪوران‬
Rating Agency ‫و ﺎﻟﺔ اﻟﺘﺼ ﻒ‬
Ratio Covenant ‫ط ﺗﻌﻬﺪ اﻟ ﺴ ﺔ‬
Raw Materials Inventory ‫ﺟﺮد اﻟﻤﻮاد اﻟﺨﺎم‬
Real Rate Of Interest ‫ﺳﻌﺮ اﻟﻔﺎﺋﺪة اﻟﺤﻘ‬
Realizable Value ‫ﻗ ﻤﺔ ﻗﺎ ﻠﺔ ﻟﻠﺘﺤﻘﻴﻖ‬
Realization Account ‫ﺣﺴﺎب اﻟﺘﺤﻘﻖ‬
Realization Convention ‫ﻋﺮف اﻟﺘﺤﻘﻖ‬
Realized Profit ‫اﻟ ــﺢ اﻟﻤﺤﻘﻖ‬
Recapitalization ‫إﻋﺎدة اﻟﺮﺳﻤﻠﺔ‬
Receipts And Payments Basis ‫أﺳﺎس اﻟﻤﻘﺒﻮﺿﺎت واﻟﻤﺪﻓﻮﻋﺎت‬
Receivables ‫اﻟﺬﻣﻢ اﻟﻤﺪﻳﻨﺔ‬
Receivership ‫اﻟﺤﻖ اﺻﻞ ﻣﺮﺗﻬﻦ‬
Reciprocal Method ‫ﻃ ﻘﺔ اﻟﻤﻌﺎﻣﻠﺔ اﻟﺘ ﺎدﻟ ﺔ‬
Recognition ‫اﻻﻋ اف‬
Recognized Qualifying Body (Rqb) (RQB) ‫ﻫﻴﺌﺔ ﺗﺄﻫ ﻞ ﻣﻌ ف ﺑﻬﺎ‬
Recourse ‫ﺣﻖ اﻟﺮﺟ ع ا اﻟ ﺎﺋﻊ‬
Recoverable Amount ‫اﻟﻤ ﻠﻎ اﻟﻘﺎ ﻞ ﻟﻼﺳ داد‬
Redeemable Shares ‫اﻷﺳﻬﻢ اﻟﻘﺎ ﻠﺔ ﻟﻼﺳ داد‬
Redemption ‫اﻻﺳ داد‬
Reduction Of Capital ‫ﺗﺨﻔ ﺾ رأس اﻟﻤﺎل‬
Registrar Of Companies ‫ﻣﺴﺠﻞ اﻟ ﺎت‬
Registration Statement ‫ﻋﻘﺪ اﻟﺘﺎﺳ ﺲ‬
Regulatory News Service (Rns) (Rns) ‫ﻧﻈﺎم ﺧﺪﻣﺔ اﻟﻤﻌﻠﻮﻣﺎت‬
Re-Insurance ‫إﻋﺎدة اﻟﺘﺄﻣ‬
Re-Investment Rate ‫ﻣﻌﺪل إﻋﺎدة اﻻﺳ ﺜﻤﺎر‬
Related Parties ‫اﻃﺮاف ذات ﺻﻠﺔ‬
Related Party Transactions ‫اﻟﻤﻌﺎﻣﻼت ﻣﻊ اﻷﻃﺮاف ذات اﻟﻌﻼﻗﺔ‬
Relevance ‫ﻣﻼءﻣﺔ‬
Reliability ‫ﻣﺼﺪاﻗ ﺔ‬
Reload Feature ‫ﻣ ة إﻋﺎدة اﻟﺘﺤﻤ ﻞ‬
Replacement Cost ‫ﺗ ﻠﻔﺔ اﻻﺳ ﺪال‬
Reporting Accountants ‫ﺗﻘ ﺮ اﻟﻤﺤﺎﺳﺒ‬
Reporting Currency ‫ﻋﻤﻠﺔ اﻟﺘﻘﺎرﺮ اﻟﻤﺎﻟ ﺔ‬
Reporting Entity ‫اﻟ ﺎن ﻣﺼﺪر اﻟﺘﻘﺎرﺮ‬
Reporting Period ‫ﻓ ة اﻟﺘﻘ ﺮ‬
Reproduction Cost ‫ﺗ ﻠﻔﺔ اﻻﺳﺘ ﺴﺎخ‬
Re-Purchase Agreement ‫اﺗﻔﺎق إﻋﺎدة اﻟ اء‬
Re-Purchase Of Own Debt ‫إﻋﺎدة اء اﻟﺪﻳﻮن اﻟﺨﺎﺻﺔ‬
Resale Price Method ‫ﻃ ﻘﺔ ﺳﻌﺮ إﻋﺎدة اﻟﺒﻴﻊ‬
Research ‫ﺤﺚ‬
Reserve ‫اﺣﺘ ﺎ‬
Residual Value ‫اﻟﻘ ﻤﺔ اﻟﻤﺘ ﻘ ﺔ‬
Responsibility Accounting ‫ﻣﺤﺎﺳ ﺔ اﻟﻤﺴﺆوﻟ ﺔ‬
Responsibility Center ‫ﻣﺮﻛﺰ اﻟﻤﺴﺆوﻟ ﺔ‬
Restrictive Covenant ‫اﻟﺘﻌﻬﺪات اﻟﻤﻘ ﺪة‬
Restructuring ‫إﻋﺎدة اﻟﻬ ﻠﺔ‬
Retail Price Index (Rpi) (Rpi) ‫ﻣﺆ أﺳﻌﺎر اﻟﺘﺠﺰﺋﺔ‬
Retained Earnings ‫اﻷرﺎح اﻟﻤﺤﺘﺠﺰة‬
Return On Assets ‫اﻟﻌﺎﺋﺪ ﻋ اﻷﺻﻮل‬
Return On Capital Employed (Roce) (Roce) ‫اﻟﻌﺎﺋﺪ ﻋ رأس اﻟﻤﺎل اﻟﻤﺴﺘﺨﺪم‬
Return On Equity (Roe) (‫اﻟﻌﺎﺋﺪ ﻋ ﺣﻘﻮق اﻟﻤﻠ ﺔ )رو‬
Return On Investment (Roi) (ROI) ‫ﻋﺎﺋﺪ اﻻﺳ ﺜﻤﺎر‬
Revaluation ‫إﻋﺎدة اﻟﺘﻘﻴ ﻢ‬
Revaluation Method ‫ﻃ ﻘﺔ إﻋﺎدة اﻟﺘﻘﻴ ﻢ‬
Revaluation Reserve ‫اﺣﺘ ﺎ إﻋﺎدة اﻟﺘﻘﻴ ﻢ‬
Revaluation Surplus ‫ﻓﺎﺋﺾ إﻋﺎدة اﻟﺘﻘﻴ ﻢ‬
Revenue ‫اﻹﻳﺮادات‬

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Revenue Center ‫ﻣﺮﻛﺰ اﺑﺮادات‬
Revenue Recognition ‫ﺗﺤﻘﻖ اﻹﻳﺮادات‬
Reverse Acquisition ‫اﻻﺳﺘﺤﻮاذ اﻟﻌﻜ‬
Reverse Takeover ‫اﻻﺳﺘﺤﻮاذ اﻟﻌﻜ‬
Rights Issue ‫اء ﺴ ﺔ ﻣﻦ اﻷﺳﻬﻢ اﻟﻤﺼﺪرة‬ ‫ﺣﻖ‬
Risk Analysis ‫ﺗﺤﻠ ﻞ اﻟﻤﺨﺎﻃﺮ‬
Risk-Based Audit ‫اﻟﺘﺪﻗﻴﻖ ﻋ أﺳﺎس اﻟﻤﺨﺎﻃﺮ‬
Risk-Free Rate Of Return ‫ﻣﻌﺪل اﻟﻌﺎﺋﺪ اﻟﺨﺎ ﻣﻦ اﻟﻤﺨﺎﻃﺮ‬
Risk Premium ‫ﻋﻼوة اﻟﻤﺨﺎﻃﺮ‬
Risk:Reward Ratio ‫ ﺴ ﺔ اﻟﻤ ﺎﻓﺄة‬:‫اﻟﻤﺨﺎﻃﺮ‬
Royalty ‫رﺳﻮم ﻣﻘﺎ ﻞ اﺳﺘﺨﺪام أﺻﻞ‬
S ‫س‬
Salary Reduction Plan ‫ﺧﻄﺔ ﺗﺨﻔ ﺾ اﻟﺮاﺗﺐ‬
Sale And Lease Back ‫اﻟﺒﻴﻊ و ﻋﺎدة اﻟﺘﺄﺟ‬
Sale And Repurchase Agreement ‫اﺗﻔﺎﻗ ﺔ اﻟﺒﻴﻊ و ﻋﺎدة اﻟ اء‬
Salvageable Value ‫ﻗ ﻤﺔ ﻗﺎ ﻠﺔ ﻟﻠﺘﺨ ﺪ‬
Samurai Bond ( ‫ﺳﻨﺪ ﺳﺎﻣﻮراى ) ﺳﻨﺪ أﺟﻨ ﻣﺼﺪر اﻟﺴﻮق اﻟ ﺎ ﺎ‬
Sarbanes-Oxley (Sox) Act Sarbanes-Oxley (Sox) ‫ﻗﺎﻧﻮن‬
Scrap Value ‫ﻗ ﻤﺔ اﻟﺨﺮدة‬
Secondary Market ‫ﺳﻮق ﺛﺎﻧﻮي‬
Secret Reserve ‫ي‬ ‫اﺣﺘ ﺎ‬
Secured Creditor ‫اﻟﺪاﺋﻦ اﻟﻤﻀﻤﻮن‬
Secured Liability ‫اﻻﻟ اﻣﺎت اﻟﻤﻀﻤﻮﻧﺔ‬
Securities And Exchange Commission (Sec) (‫ﻟﺠﻨﺔ اﻷوراق اﻟﻤﺎﻟ ﺔ واﻟﺒﻮرﺻﺎت )ﺛﺎﻧ ﺔ‬
Securitization ‫اﻟﺘﻮرﻖ‬
Segment Expenses ‫اﻟﻤﺼﺎر ﻒ اﻟﻘﻄﺎﻋ ﺔ‬
Segment Reporting ‫ﺗﻘﺎرﺮ اﻟﻘﻄﺎﻋﺎت‬
Segment Revenue ‫إﻳﺮادات اﻟﻘﻄﺎع‬
Self-Sustaining Foreign Operation ‫ﻋﻤﻠ ﺔ ﺧﺎرﺟ ﺔ ذاﺗ ﺔ اﻻﺳﺘﺪاﻣﺔ‬
Separate Entity Concept ‫ﻣﻔﻬﻮم اﻟ ﺎن اﻟﻤﻨﻔﺼﻞ‬
Serial Bonds ‫اﻟﺴﻨﺪات اﻟ ﺴﻠﺴﻠ ﺔ‬
Service Concession ‫اﻣﺘ ﺎز اﻟﺨﺪﻣﺔ‬
Set Off ‫ﻣﻘﺎﺻﺔ‬
Shadow Director ‫ﻣﺪﻳﺮ اﻟﻈﻞ‬
Shallow Discount Bond ‫ﺳﻨﺪات اﻟﺨﺼﻢ اﻟﻀﺤﻠﺔ‬
Share ‫اﻟﺴﻬﻢ اﻟﻌﺎدي‬
Share-Based Payment Transaction ‫ﻣﻌﺎﻣﻠﺔ اﻟﺪﻓﻊ ﻋ أﺳﺎس اﻷﺳﻬﻢ‬
Share Capital ‫رأس اﻟﻤﺎل‬
Share Certificate ‫ﺷﻬﺎدة اﻷﺳﻬﻢ‬
Shareholders ‫اﻟﻤﺴﺎﻫﻤ‬
Shareholders’ Equity ‫ﺣﻘﻮق اﻟﻤﺴﺎﻫﻤ‬
Share Issued At A Discount ‫اﻷﺳﻬﻢ اﻟﻤﺼﺪرة ﺨﺼﻢ‬
Share Issued At A Premium ‫اﻷﺳﻬﻢ اﻟﻤﺼﺪرة ﻌﻼوة‬
Share Options ‫ﺧ ﺎرات اﻷﺳﻬﻢ‬
Share Premium ‫ﻋﻼوة اﻹﺻﺪار‬
Share Repurchase ‫إﻋﺎدة اء اﻷﺳﻬﻢ‬
Share Splitting ‫ﺗﺠﺰﺋﺔ اﻟﺴﻬﻢ‬
Share Warrant ‫ﺿﻤﺎن اﻷﺳﻬﻢ‬
Shell Company ‫ﻛﺔ ﺷﻞ‬
Short Call ‫ﺧ ﺎر اﻟﺒﻴﻊ‬
Short-Form Audit Report ‫ﻧﻤﻮزج ﺗﻘ ﺮ ﺗﺪﻗﻴﻖ ﻗﺼ‬
Short Position ‫ﺣﺎﻟﺔ اﻟﺒﻴﻊ‬
Short-Termism ‫ﻗﺼ ة اﻟﻤﺪى‬
Significant Influence ‫ﺗﺄﺛ ﻛﺒ‬
Simplified Financial Statements ‫اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟ ﺔ اﻟﻤ ﺴﻄﺔ‬
Single-Entry Book-Keeping ‫ﻣﺴﻚ اﻟﺪﻓﺎﺗﺮ ذات اﻟﺪﺧﻮل اﻟﻮاﺣﺪ‬
Sinking Fund ‫ﺻﻨﺪوق ﺗﻮﻓ‬
Social Accounting Issues ‫ﻗﻀﺎ ﺎ اﻟﻤﺤﺎﺳ ﺔ اﻻﺟﺘﻤﺎﻋ ﺔ‬
Social Audit ‫ﻓﺤﺺ اﺟﺘﻤﺎ‬
Socially Responsible Investment ‫اﻻﺳ ﺜﻤﺎر اﻟﻤﺴﺆول اﺟﺘﻤﺎﻋ ﺎ‬
Social Responsibility Reporting ‫اﻹ ﻼغ ﻋﻦ اﻟﻤﺴﺆوﻟ ﺔ اﻻﺟﺘﻤﺎﻋ ﺔ‬
Society Of International Accounting Technicians (Siat) (Siat) ‫ﺟﻤﻌ ﺔ ﻓﻨ اﻟﻤﺤﺎﺳ ﺔ اﻟﺪوﻟ ﺔ‬
Soft Currency ‫اﻟﻌﻤﻠﺔ اﻟﻠﻴﻨﺔ‬
Solvency ‫اﻟﻤﻼءة اﻟﻤﺎﻟ ﻪ‬
Source And Application Of Funds Statement ‫ﻗﺎﺋﻤﺔ ﻣﺼﺎدر و اﺳﺘﺨﺪاﻣﺎت اﻷﻣﻮال‬

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Source Document ‫ﻣﺼﺪر اﻟﻤﺴ ﻨﺪ‬
South Eastern European Partnership On Accountancy Development (Seepad) (‫ا ﺔ ﺟﻨﻮب ق أورو ﺎ ﻟﺘﻄ ﺮ اﻟﻤﺤﺎﺳ ﺔ )ﺳ ﺎد‬
Sovereign Risk ‫اﻟﻤﺨﺎﻃﺮ اﻟﺴ ﺎد ﺔ‬
Special Purpose Entities (Spes) (Spes) ‫اﻟﻤ ﺸ ت ذات اﻷﻏﺮاض اﻟﺨﺎﺻﺔ‬
Special Purpose Vehicles (Spvs) (Spvs) ‫ااﻟﻤ ﺸ ت ذات اﻷﻏﺮاض اﻟﺨﺎﺻﺔ‬
Split-Off Point ‫ﻧﻘﻄﺔ اﻻﻧﻘﺴﺎم‬
Spot Exchange Rate ‫ﺳﻌﺮ اﻟ ف اﻟﻔﻮري‬
Spot Market ‫اﻟﺴﻮق اﻟﻔﻮرﺔ‬
Spread ‫اﻟﻔﺠﻮة‬
Stabilization ‫اﻻﺳﺘﻘﺮار‬
Stag ‫اﻟﻤﺸ ي اﻟﺬى ﻳﺘﻮﻗﻊ ارﺗﻔﺎع اﻟﺴﻌﺮ‬
Stage Of Completion Method ‫ﻃ ﻘﺔ ﻣﺮاﺣﻞ اﻹﻧﺠﺎز‬
Staggered Directorships ‫إدارات ﻣﺘﺪاﺧﻠﺔ‬
Stakeholders ‫أﻷﻃﺮاف ذات اﻟﻤﻨﻔﻌﺔ‬
Standby Letter Of Credit ‫ﺧﻄﺎب اﻋﺘﻤﺎد اﺣﺘ ﺎ‬
Standard Costing ‫اﻟﺘ ﻠﻔﺔ اﻟﻘ ﺎﺳ ﺔ‬
Standards Advisory Council (Sac) (SAC) ‫اﻟﻤﺠﻠﺲ اﻻﺳ ﺸﺎري ﻟﻠﻤﻌﺎﻳ‬
Standards Interpretation Committee (Sic) ‫ﻟﺠﻨﺔ ﺗﻔﺴ اﻟﻤﻌﺎﻳ‬
Start-Up Costs ‫ﻣﺼﺎر ﻒ اﻟﻨﺄﺳ ﺲ‬
Statement Of Changes In Equity ‫ﻗﺎﺋﻤﺔ اﻟﺘﻐ ات ﺣﻘﻮق اﻟﻤﻠ ﺔ‬
Statement Of Financial Accounting Concepts (Sfac) (Sfac) ‫ﺑ ﺎن ﻣﻔﺎﻫ ﻢ اﻟﻤﺤﺎﺳ ﺔ اﻟﻤﺎﻟ ﺔ‬
Statement Of Financial Accounting Standards (Sfas) (Sfas) ‫ﺑ ﺎن ﻣﻌﺎﻳ اﻟﻤﺤﺎﺳ ﺔ اﻟﻤﺎﻟ ﺔ‬
Statement Of Movements In Shareholders’ Funds ‫ﻗﺎﺋﻤﺔ اﻟﺘﻐ ات ﺣﻘﻮق اﻟﻤﻠ ﺔ‬
Statement Of Principles ‫ﺑ ﺎن اﻟﻤ ﺎدئ‬
Statement Of Total Recognized Gains And Losses ‫ﺑ ﺎن إﺟﻤﺎ اﻟﻤ ﺎﺳﺐ واﻟﺨﺴﺎﺋﺮ اﻟﻤﻌ ف ﺑﻬﺎ‬
Statutory Accounts ‫ﺣﺴﺎ ﺎت ﻗﺎﻧﻮﻧ ﺔ‬
Stewardship ‫اﻟﻮ ﺎﻟﺔ‬
Stock ‫اﻷﺳﻬﻢ‬
Stock Appreciation ‫زﺎدة ﺳﻌﺮ اﻟﻤﺨﺰون‬
Stock Control ‫ﻣﺮاﻗ ﺔ اﻟﻤﺨﺰون‬
Stock Dividends ‫ﺗﻮزﻌﺎت أرﺎح اﻷﺳﻬﻢ‬
Stockholders ‫أﺻﺤﺎب اﻷﺳﻬﻢ‬
Stockholders’ Equity ‫ﺣﻘﻮق اﻟﻤﺴﺎﻫﻤ‬
Stock Market ‫ﺳﻮق اﻷوراق اﻟﻤﺎﻟ ﺔ‬
Stock Exchange ‫ﺗﺪاول اﻻﺳﻬﻢ‬
Stock Split ‫ﺗﻘﺴ ﻢ اﻷﺳﻬﻢ‬
Stock Turnover ‫دوران اﻟﻤﺨﺰون‬
Stock Valuation ‫ﺗﻘﻴ ﻢ اﻟﻤﺨﺰون‬
Stock Watering ‫إﻏﺮاق اﻷﺳﻬﻢ‬
Straddle ‫اﻣﺘ‬
Straight Bond ‫اﻟﺴﻨﺪات اﻟﻌﺎد ﺔ‬
Straight-Line Depreciation ‫اﻟﻘﺴﻂ اﻟﺜﺎ ﺖ‬
Strike Price ‫ﺳﻌﺮ اﻟﺘﻨﻔ ﺬ‬
Subjective Goodwill ‫اﻟﺸﻬﺮة اﻟﻤﻌﻨ ﺔ‬
Subordinated Debt ‫اﻟﺪﻳﻮن اﻟﺜﺎﻧ ﺔ‬
Subsidiary ‫ﻛﺔ ﺗﺎ ﻌﺔ‬
Substance Over Form ‫اﻟﺠﻮﻫﺮ ﻓﻮق اﻟﺸ ﻞ‬
Summary Financial Statement ‫ﻗﻮاﺋﻢ ﻣﺎﻟ ﺔ ﻣﻠﺨﺼﺔ‬
Summary Of Significant Accounting Policies ‫ﻣﻠﺨﺺ اﻟﺴ ﺎﺳﺎت اﻟﻤﺤﺎﺳ ﺔ اﻟﻬﺎﻣﺔ‬
Sum-Of-The-Digits Method ‫ﻃ ﻘﺔ ﻣﺠﻤ ع اﻷرﻗﺎم‬
Sunk Costs ‫اﻟﺘ ﺎﻟ ﻒ اﻟﺜﺎﺑﺘﺔ‬
Sunrise Industry ‫اﻟﺼﻨﺎﻋﺎت اﻟﺼﺎﻋﺪة‬
Sunset Industry ‫اﻟﺼﻨﺎﻋﺎت اﻟﻬﺎ ﻄﺔ‬
Supply Risk ‫ﻣﺨﺎﻃﺮ اﻟﺘﻮر ﺪ‬
Sushi Bond ‫ﺳﻨﺪات ﺎ ﺎﻧ ﺔ ﻣﺼﺪرة أﺳﻮاق اﺟﻨ ﺔ‬
Suspense Account ‫ﺣﺴﺎب ﻣﻌﻠﻖ‬
Swaps ‫اﻟﻤﻘﺎ ﻀﺎت‬
Swaption ‫اﻟﻤﻘﺎ ﻀﺎت اﻟﺨ ﺎرﺔ‬
Swingline Loan ‫اﻟﻘﺮوض اﻟﻌﺎﺟﻠﺔ‬
Syndicated Loan ‫ﻗﺮض ﻣﺸ ك‬
Synthetic Lease ‫ﻋﻘﺪ إ ﺠﺎر اﺻﻄﻨﺎ‬
System For Electronic Document Analysis And Retrieval (Sedar) (‫ﻧﻈﺎم ﺗﺤﻠ ﻞ واﺳ ﺟﺎع اﻟﻤﺴ ﻨﺪات اﻹﻟ وﻧ ﺔ )ﺳ ﺪار‬
Systematic Risk ‫ﺧﻄﺮ ﻧﻈﺎ‬
T
Tax Base ‫ﺔ‬ ‫اﻟﻘﺎﻋﺪة اﻟ‬

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Tax Profit (Loss) ‫اﻟ ــﺢ )اﻟﺨﺴﺎرة( اﻟ‬
Temporary Differences ‫اﺧﺘﻼﻓﺎت وﻗﺘ ﺔ‬
Tender Bonds ‫ﺿﻤﺎن ﻋﺪم اﻻ ﺴﺤﺎب ﻣﻦ اﻟﻌﻄﺎءات‬
Tangible Assets ‫ﻣﻤﺘﻠ ﺎت ﻣﻠﻤﻮﺳﺔ‬
Tenor ‫أﺟﻞ اﻟﺴﻨﺪات‬
Term Bonds ‫ﺳﻨﺪات ﻷﺟﻞ‬
Term Loan ‫ﻗﺮض ﻷﺟﻞ‬
Thin Market ‫ﺳﻮق اﻟﻌﺮض اﻟﻘﻠ ﻞ‬
Tom Next ‫ﺻﻔﻘﺔ ﺗ ﺪأ اﻟﻐﺪ و ﺗ ﺘ اﻟﻴﻮم اﻟﺘﺎ‬
Toronto Stock Exchange ‫ﺑﻮرﺻﺔ ﺗﻮرﻧﺘﻮ‬
Trade And Other Receivables ‫ذﻣﻢ ﺗﺠﺎرﺔ ﻣﺪﻳﻨﺔ وأﺧﺮى‬
Trade And Other Payables ‫ذﻣﻢ ﺗﺠﺎرﺔ داﺋﻨﺔ وأﺧﺮى‬
Trade Creditors ‫اﻟﺪاﺋﻨﻮن اﻟﺘﺠﺎرﻮن‬
Trade Date ‫ﺗﺎر ــﺦ اﻟﻤﻌﺎﻣﻠﺔ‬
Trade Debtors ‫اﻟﻤﺪﻳﻨﻮن اﻟﺘﺠﺎرﻮن‬
Traded Options ‫اﻟﺨ ﺎرات اﻟﻤﺘﺪاوﻟﺔ‬
Trademark ‫ﻋﻼﻣﺔ ﺗﺠﺎرﺔ‬
Trading Account ‫ﺣﺴﺎب اﻟﺘﺪاول‬
Trading Investments ‫اﺳ ﺜﻤﺎرات ﻣﺘﺪاوﻟﺔ‬
Trading Profit ‫ر ــﺢ اﻟﺘﺪاول‬
Traditional Options ‫اﻟﺨ ﺎرات اﻟﺘﻘﻠ ﺪ ﺔ‬
Tranche ‫ﺤﺔ‬
Transaction ‫اﻟﻤﻌﺎﻣﻠﺔ‬
Transaction Costs ‫ﺗ ﺎﻟ ﻒ اﻟﻤﻌﺎﻣﻠﺔ‬
Transaction Date ‫ﺗﺎر ــﺦ اﻟﻤﻌﺎﻣﻠﺔ‬
Transaction Exposure ‫اﻟﺪﺧﻮل اﻟﻤﻌﺎﻣﻠﺔ‬
Transferable Loan Facility (Tlf) (Tlf) ‫ﺴﻬ ﻼت اﻟﺘﻤ ﻞ اﻟﻘﺎ ﻞ ﻟﻠﺘﺤ ﻞ‬
Transfer Pricing ‫اﻟﺴﻌﺮ اﻟﺘﺤ‬
Transitional Provisions ‫أﺣ ﺎم اﻧﺘﻘﺎﻟ ﺔ‬
Translation Of Foreign Currencies ‫ﺗﺮﺟﻤﺔ اﻟﻌﻤﻼت اﻷﺟﻨ ﺔ‬
Treasurer ‫أﻣ اﻟﺨﺰاﻧﺔ‬
Treasury Bills ‫ﺳﻨﺪات اﻟﺨﺰاﻧﺔ اﻻﻣ ﻜ ﺔ‬
Treasury Shares ‫أﺳﻬﻢ اﻟﺨ ﻨﺔ‬
Treasury Stock Method ‫ﻃ ﻘﺔ أﺳﻬﻢ اﻟﺨ ﻨﺔ‬
Trial Balance ‫ﻣ ان اﻟﻤﺮاﺟﻌﺔ‬
True And Fair View ‫رأي ﺻﺎﺋﺐ وﻣﻨﺼﻒ‬
Turnover ‫دوران‬
U ‫ﻳﻮ‬
Unbundle ‫ﺗﻔﻜ ﻚ‬
Understandability ‫اﻟﻘﺎ ﻠ ﺔ ﻟﻠﻔﻬﻢ‬
Under-Subscribed ‫ﻣﻨﺨﻔﺾ اﻻﺷ اك‬
Undertaking ‫ﺗﻌﻬﺪ‬
Underwriter ‫ﻣﻜﺘﺘﺐ‬
Unearned Revenue ‫اﺑﺮادات ﻏ ﻣﺤﻘﻘﺔ‬
Uniform Commercial Code ‫اﻟﻘﺎﻧﻮن اﻟﺘﺠﺎري اﻟﻤﻮﺣﺪ‬
United Nations Intergovernmental Work Group Of Experts On‫ﺔ‬International
‫ﻓ ﻖ اﻟﻌﻤﻞ اﻟﺤﻜﻮ اﻟﺪو اﻟﺘﺎﺑﻊ ﻟﻸﻣﻢ اﻟﻤﺘﺤﺪة ﻟﻠﺨ اء اﻟﻤﻌ ﺎﻟﺸﺆون اﻟﺪوﻟ‬
Standards Of Accounting And Reporting (Isar) (Isar) ‫ﻣﻌﺎﻳ اﻟﻤﺤﺎﺳ ﺔ واﻟﺘﻘ ﺮ‬
United Nations Intergovernmental Work Group ‫ﻓ ﻖ اﻟﻌﻤﻞ اﻟﺤﻜﻮ اﻟﺪو اﻟﺘﺎﺑﻊ ﻟﻸﻣﻢ اﻟﻤﺘﺤﺪة‬
Uniting Of Interests ‫ﺗﻮﺣ ﺪ اﻟﻤﺼﺎﻟﺢ‬
Units-Of-Production Depreciation Method ‫ﻃ ﻘﺔ إﺳﺘﻬﻼك وﺣﺪات اﻹﻧﺘﺎج‬
Unlimited Liability ‫ﻣﺴﺆوﻟ ﺔ ﻏ ﻣﺤﺪودة‬
Unlisted Securities ‫اﻷوراق اﻟﻤﺎﻟ ﺔ ﻏ اﻟﻤﺪرﺟﺔ‬
Unqualified Opinion ‫رأي ﻏ ﻣﺘﺤﻔﻆ‬
Unrealized Profit (Or Loss) ‫ر ــﺢ )أو ﺧﺴﺎرة( ﻏ ﻣﺤﻘﻘﺔ‬
Urgent Issues Task Force (Uitf) (Uitf) ‫ﻓ ﻖ ﻋﻤﻞ اﻟﻘﻀﺎ ﺎ اﻟﻌﺎﺟﻠﺔ‬
Useful Economic Life ‫ﺣ ﺎة اﻗﺘﺼﺎد ﺔ ﻣﻔ ﺪة‬
V ‫اﻟﺨﺎﻣﺲ‬
Value-Added Statement ‫ﺑ ﺎن اﻟﻘ ﻤﺔ اﻟﻤﻀﺎﻓﺔ‬
Value Analysis ‫ﺗﺤﻠ ﻞ اﻟﻘ ﻤﺔ‬
Value In Use ‫اﻟﻘ ﻤﺔ ﺣﺎل اﻻﺳﺘﺨﺪام‬
Value To The Business ‫ﻗ ﻤﺔ ﻟﻸﻋﻤﺎل‬
Variable Cost ‫اﻟﺘ ﻠﻔﺔ اﻟﻤﺘﻐ ة‬
Variable Costing ‫اﻟﺘ ﻠﻔﺔ اﻟﻤﺘﻐ ة‬
Variable-Rate Note ‫أوراق ﻣﺎﻟ ﺔ ذات ﻣﻌﺪل ﻣﺘﻐ‬
Venture Capital ‫رأس اﻟﻤﺎل اﻻﺳ ﺜﻤﺎري‬

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Vertical Analysis ‫اﻟﺘﺤﻠ ﻞ اﻟﺮأ‬
Vertical Integration ‫اﻟﺘ ﺎﻣﻞ اﻟﺮأ‬
Vest ‫اﺳﺘﺤﻘﺎق‬
Vesting Conditions ‫وط اﻻﺳﺘﺤﻘﺎق‬
Voting Shares ‫أﺳﻬﻢ اﻟﺘﺼ ﺖ‬
W ‫د ﻠﻴﻮ‬
Warrant ‫ﺿﻤﺎن‬
Wasting Asset ‫اﻷﺻﻮل اﻟﻤﺴﻨﻔﺪة‬
Website Development Costs ‫ﺗ ﺎﻟ ﻒ ﺗﻄ ﺮ اﻟﻤﻮﻗﻊ‬
Weighted Average Cost Of Capital (Wacc) (Wacc) ‫ﻣﺘﻮﺳﻂ اﻟﺘ ﻠﻔﺔ اﻟﻤﺮﺟﺢ ﻟﺮأس اﻟﻤﺎل‬
Window Dressing ‫اﻟﻮاﺟﻬﺔ‬ ‫ﺗ‬
Working Capital ‫راس اﻟﻤﺎل اﻟﻌﺎﻣﻞ‬
Working-Capital Ratio ‫ﺴ ﺔ رأس اﻟﻤﺎل اﻟﻌﺎﻣﻞ‬
Working-Capital Ratio ‫ﺴ ﺔ رأس اﻟﻤﺎل اﻟﻌﺎﻣﻞ‬
Work-In-Process ‫اﻻﻋﻤﺎل ﺗﺤﺖ اﻟﺘﻨﻔ ﺬ‬
World Bank ‫اﻟﺒﻨﻚ اﻟﺪو‬
Write Off ‫ﺷﻄﺐ‬
Y ‫ص‬
Yankee Bond ‫ﺳﻨﺪات أﺟﻨ ﺔ ﻣﺘﺪاوﻟﺔ اﻟﺴﻮق اﻻﻣ‬
Yield ‫اﻟﻌﺎﺋﺪ‬
Yield Curve ‫ﻣﻨﺤ اﻟﻌﺎﺋﺪ‬
Z ‫ض‬

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