‫ﻣﺼﻄﻠﺤﺎت ﻣﺤﺎﺳﺒﻴﺔ‬

‫ﻣﺤﺎﺳﺒﺔ ‪Accounting‬‬
‫اﻟﻤﺤﺎﺳﺐ ‪Accountant‬‬
‫اﻟﻤﺤﺎﺳﺒﻮن ‪Accountants‬‬
‫أﺳﺎس اﻹﺳﺘﺤﻘﺎق اﻟﻤﺤﺎﺳﺒﻲ ‪Accrual Basis of Accounting‬‬
‫ﺟﻤﻌﻴﺔ اﻟﻤﺤﺎﺳﺒﺔ اﻷﻣﺮﻳﻜﻴﺔ ‪American Accounting Assosiation‬‬
‫اﻟﻤﺠﻤﻊ اﻷﻣﺮﻳﻜﻲ )‪American Institute of Certified Public Accountants (AICPA‬‬
‫ﻟﻠﻤﺤﺎﺳﺒﻴﻦ اﻟﻘﺎﻧﻮﻧﻴﻴﻦ‬
‫اﻃﻔﺎء ‪ -‬ﻟﻸﺻﻮل ﻏﻴﺮ اﻟﻤﻠﻤﻮﺳﺔ ‪Amortization‬‬
‫اﻷﺻﻮل ‪Assets‬‬
‫ﺗﻘﺮﻳﺮ اﻟﻤﺮاﺟﻌﺔ ‪Audit Report‬‬
‫اﻟﻤﺮاﺟﻌﺔ ‪ -‬ﺗﺪﻗﻴﻖ اﻟﺤﺴﺎﺑﺎت ‪Auditing‬‬
‫اﻟﻤﻴﺰاﻧﻴﺔ اﻟﻌﻤﻮﻣﻴﺔ ‪ -‬ﻗﺎﺋﻤﺔ اﻟﻤﺮآﺰ اﻟﻤﺎﻟﻲ ‪Balance Sheet‬‬
‫ﻣﺠﻠﺲ اﻹدارة ‪Board of Directors‬‬
‫اﻟﺴﻨﺪات ‪Bonds‬‬
‫ﻋﻼة إﺻﺪار اﻟﺴﻨﺪات ‪Bonds Premium‬‬
‫ﺧﺼﻢ إﺻﺪار اﻟﺴﻨﺪات ‪Bonds Discount‬‬
‫اﻟﻘﻴﻤﺔ اﻟﺪﻓﺘﺮﻳﺔ ‪Book Value‬‬
‫ﺷﺮط اﻻﺳﺘﺪﻋﺎء ‪ -‬ﻟﻸﺳﻬﻢ اﻟﻤﻤﺘﺎزة و اﻟﺴﻨﺪات ‪Call Provision‬‬
‫ﺣﺴﺎب رأس اﻟﻤﺎل ‪Capital Account‬‬
‫اﻟﻨﻔﻘﺎت اﻟﺮأﺳﻤﺎﻟﻴﺔ ‪Capital Expenditures‬‬
‫ﻣﻜﺎﺳﺐ رأﺳﻤﺎﻟﻴﺔ ‪ -‬أرﺑﺎح رأﺳﻤﺎﻟﻴﺔ ‪Capital Gains‬‬
‫ﺧﺴﺎﺋﺮ رأﺳﻤﺎﻟﻴﺔ ‪Capital Losses‬‬
‫اﻟﻘﻴﻤﺔ اﻟﺪﻓﺘﺮﻳﺔ ‪Carrying Value‬‬
‫اﻷﺳﺎس اﻟﻨﻘﺪي اﻟﻤﺤﺎﺳﺒﻲ ‪Cash Basis of Accounting‬‬
‫اﻟﺘﺒﻮﻳﺐ ‪ -‬اﻟﺘﺼﻨﻴﻒ ‪Classification‬‬
‫اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟﻴﺔ اﻟﻤﺒﻮﺑﺔ ‪Classified Financial Statements‬‬
‫اﻷﺳﻬﻢ اﻟﻌﺎدﻳﺔ ‪Common Stock‬‬
‫ﺣﻤﻠﺔ اﻷﺳﻬﻢ اﻟﻌﺎدﻳﺔ ‪Common Stock Holders‬‬
‫اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟﻴﺔ اﻟﻤﻘﺎرﻧﺔ ‪Comparative Financial Statements‬‬
‫اﻟﺘﺤﻔﻆ ‪Conservation‬‬
‫ﻣﺒﺪأ اﻻﺗﺴﺎق ‪ -‬اﻟﺜﺒﺎت ‪Consistency Principle‬‬
‫إﻧﺪﻣﺎج ‪Consilidation‬‬
‫اﻟﻮﺣﺪات اﻟﻤﺤﺎﺳﺒﻴﺔ اﻟﻤﻨﺪﻣﺠﺔ ‪Consolidated Accounting Entities‬‬
‫ﻗﺎﺋﻤﺔ اﻟﻤﺮآﺰ اﻟﻤﺎﻟﻲ اﻟﻤﻮﺣﺪة ‪Consonlidated Balance Sheet‬‬
‫اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟﻴﺔ اﻟﻤﻮﺣﺪة ‪Consolidated Financial Statements‬‬
‫اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟﻴﺔ ﻋﻠﻰ أﺳﺎس وﺣﺪة ﻧﻘﺪ ﻣﺘﺠﺎﻧﺴﺔ ‪Constant-Dollar Financial Statements‬‬
‫رﺻﻴﺪ اﻟﺤﺴﺎب ‪Account Balance‬‬
‫اﻟﻔﺮوض أو اﻻﻓﺘﺮاﺿﺎت اﻟﻤﺤﺎﺳﺒﻴﺔ )‪Accounting Assumptions (Postulates‬‬
‫اﻟﻤﻔﺎهﻴﻢ اﻟﻤﺤﺎﺳﺒﻴﺔ ‪ -‬اﻟﻤﺒﺎدئ اﻟﻤﺤﺎﺳﺒﻴﺔ ‪Accounting Concepts‬‬
‫اﻟﻘﻴﻮد اﻟﻤﺤﺎﺳﺒﻴﺔ ‪ -‬اﻟﻤﺤﺪدات اﻟﻤﺤﺎﺳﺒﻴﺔ ‪Accounting Constraints‬‬
‫ﻗﻴﺪ اﻟﺘﻜﻠﻔﺔ ‪ /‬اﻟﻤﻨﻔﻌﺔ ‪ -‬أي ﻳﺠﺐ أن ﺗﻜﻮن اﻟﺘﻜﻠﻔﺔ أﻗﻞ ﻣﻦ اﻟﻤﻨﻔﻌﺔ ‪Cost / Benefit Relationship‬‬
‫اﻷهﻤﻴﺔ اﻟﻨﺴﺒﻴﺔ ‪ -‬اﻟﻤﺎدﻳﺔ ‪Materiality‬‬
‫اﻟﻤﻤﺎرﺳﺔ اﻟﺼﻨﺎﻋﻴﺔ ‪Industry Practice‬‬
‫ﺳﻴﺎﺳﺔ اﻟﺤﻴﻄﺔ و اﻟﺤﺬر ‪ -‬اﻟﺘﺤﻔﻆ ‪Conservatism‬‬
‫اﻟﻤﻮﺿﻮﻋﻴﺔ ‪Objectivity‬‬
‫اﻟﺪورة اﻟﻤﺤﺎﺳﺒﻴﺔ ‪Accounting Cycle‬‬
‫اﻟﻌﻨﺎﺻﺮ اﻟﻤﺤﺎﺳﺒﻴﺔ ‪Accounting Elements‬‬
 ‫اﻟﻤﻌﺎدﻟﺔ اﻟﻤﺤﺎﺳﺒﻴﺔ ‪Accounting Equation‬‬
‫اﻟﻤﻌﻠﻮﻣﺎت اﻟﻤﺤﺎﺳﺒﻴﺔ ‪Accounting Information‬‬
‫اﻷهﺪاف اﻟﻤﺤﺎﺳﺒﻴﺔ ‪Accounting Objectives‬‬
‫اﻟﻔﺘﺮة اﻟﻤﺤﺎﺳﺒﻴﺔ ‪ -‬اﻟﻔﺘﺮة اﻟﻤﺎﻟﻴﺔ )‪Accounting Period (Periodicity‬‬
‫اﻟﺴﻴﺎﺳﺎت اﻟﻤﺤﺎﺳﺒﻴﺔ ‪Accounting Policies‬‬
‫اﻟﻤﺒﺎدئ اﻟﻤﺤﺎﺳﺒﻴﺔ ‪Accounting Principles‬‬
‫ﻣﺠﻠﺲ ﻣﺒﺎدئ اﻟﻤﺤﺎﺳﺒﺔ اﻷﻣﺮﻳﻜﻲ )‪Accounting Principles Board (APB‬‬
‫اﻹﺟﺮاءات اﻟﻤﺤﺎﺳﺒﻴﺔ ‪Accounting Procedures‬‬
‫ﻧﺸﺮات اﻟﺒﺤﻮث اﻟﻤﺤﺎﺳﺒﻴﺔ ‪Accounting Research Bulletins‬‬
‫اﻟﻤﻌﺎﻳﻴﺮ اﻟﻤﺤﺎﺳﺒﻴﺔ ‪Accounting Standards‬‬
‫اﻟﻨﻈﻢ اﻟﻤﺤﺎﺳﺒﻴﺔ ‪Accounting Systems‬‬
‫ﺣﺴﺎﺑﺎت اﻟﺪاﺋﻨﻴﻦ ‪Accounts Payable‬‬
‫ﺣﺴﺎﺑﺎت اﻟﻌﻤﻼء ‪ -‬اﻟﻤﺪﻳﻨﻮن ‪Accounts Recievable‬‬
‫أﺳﺎس اﻻﺳﺘﺤﻘﺎق اﻟﻤﺤﺎﺳﺒﻲ ‪Actual Basis of Accounting‬‬
‫ﻣﺼﺮوﻓﺎت ﻣﺴﺘﺤﻘﺔ اﻟﺪﻓﻊ ‪Accrued Expenses‬‬
‫إﻳﺮادات ﻣﺴﺘﺤﻘﺔ اﻟﻘﺒﺾ ‪Accrued Revenues‬‬
‫ﻣﺠﻤﻊ اﻻهﺘﻼك ‪Accumilated Depreciation‬‬
‫ﻣﻴﺰان اﻟﻤﺮاﺟﻌﺔ اﻟﻤﻌﺪل ‪Adjusted Trial Balance‬‬
‫ﻗﻴﺪ ﺗﺴﻮﻳﺔ ‪Adjusting Entry‬‬
‫ﺗﺴﻮﻳﺔ ‪Adjustment‬‬
‫اﻟﻤﺼﺮوﻓﺎت اﻹدارﻳﺔ ‪Administrative Expenses‬‬
‫ﻣﺨﺼﺺ اﻟﺪﻳﻮن اﻟﻤﺸﻜﻮك ﻓﻴﻬﺎ ‪Allownce for doubtful Account‬‬
‫ﻣﺪﻗﻖ اﻟﺤﺴﺎﺑﺎت ‪Auditor‬‬
‫دﻳﻮن ﻣﻌﺪوﻣﺔ ‪Bad Debts‬‬
‫اﻟﻔﺮوض اﻟﻤﺤﺎﺳﺒﻴﺔ اﻟﺮﺋﻴﺴﻴﺔ ‪Basic Accounting Assumptions‬‬
‫ﻓﺮض اﻟﻮﺣﺪة اﻻﻗﺘﺼﺎدﻳﺔ اﻟﻤﺴﺘﻘﻠﺔ ‪Economic Entity Assumption‬‬
‫ﻓﺮض اﺳﺘﻤﺮارﻳﺔ اﻟﻤﺸﺮوع )‪Going Concern (Continuity‬‬
‫ﻓﺮض وﺣﺪة اﻟﻨﻘﻮد ﻟﻠﻘﻴﺎس ‪Monetary Unit Assumption‬‬
‫اﻟﻤﺒﺎدئ اﻟﻤﺤﺎﺳﺒﻴﺔ اﻟﺮﺋﻴﺴﻴﺔ ‪Basic Accounting Principles‬‬
‫ﻣﺒﺪأ اﻟﺘﻜﻠﻔﺔ اﻟﺘﺎرﻳﺨﻴﺔ ‪Historical Cost Principle‬‬
‫ﻣﺒﺪأ اﻻﻋﺘﺮاف ﺑﺎﻹﻳﺮاد ‪Revenue Recognition Principle‬‬
‫ﻣﺒﺪأ اﻟﻤﻘﺎﺑﻠﺔ ‪ -‬اﻹﻳﺮادات ﺑﺎﻟﻤﺼﺮوﻓﺎت ‪Matching Principle‬‬
‫ﻣﺒﺪأ اﻻﻓﺼﺎح اﻟﺘﺎم ‪Full Disclosure Principle‬‬
‫ﻣﺒﺪأ ﺗﺤﻘﻖ اﻹﻳﺮاد ‪Revenue Realization Principle‬‬
‫ﻣﺒﺪأ ﻧﺴﺒﺔ اﻹﻧﺠﺎز ‪Percentage of Completion Principle‬‬
‫اﻟﻤﻨﺸﺄة )اﻟﻮﺣﺪة( اﻻﻗﺘﺼﺎدﻳﺔ ‪Business Entity‬‬
‫ﻋﻤﻠﻴﺔ ﺗﺠﺎرﻳﺔ ‪Business Transaction‬‬
‫رأس اﻟﻤﺎل ‪Capital‬‬
‫ﻣﺼﺮوف رأﺳﻤﺎﻟﻲ ‪Capital Expenditure‬‬
‫اﻟﻨﻘﺪ ‪ -‬اﻟﻨﻘﺪﻳﺔ ‪Cash‬‬
‫اﻟﻤﻮازﻧﺔ اﻟﻨﻘﺪﻳﺔ ‪ -‬اﻟﻤﻴﺰاﻧﻴﺔ اﻟﺘﻘﺪﻳﺮﻳﺔ ﻟﻠﻨﻘﺪﻳﺔ ‪Cash Budget‬‬
‫ﻣﺎ ﻳﻌﺎدل اﻟﻨﻘﺪﻳﺔ ‪Cash Equivalents‬‬
‫اﻟﺘﺪﻓﻘﺎت اﻟﻨﻘﺪﻳﺔ ﻣﻦ اﻟﻌﻤﻠﻴﺎت اﻟﺘﺸﻐﻴﻠﻴﺔ ‪Cash Flow from operations‬‬
‫اﻟﺘﺪﻓﻘﺎت اﻟﻨﻘﺪﻳﺔ ‪Cash Flows‬‬
‫اﻟﺘﺪﻓﻘﺎت اﻟﻨﻘﺪﻳﺔ اﻟﺪاﺧﻠﺔ ‪ -‬ﻣﺼﺎدر اﻟﻨﻘﺪﻳﺔ ‪Cash Inflows‬‬
‫اﻟﺘﺪﻓﻘﺎت اﻟﻨﻘﺪﻳﺔ اﻟﺨﺎرﺟﺔ ‪ -‬اﺳﺘﺨﺪاﻣﺎت اﻟﻨﻘﺪﻳﺔ ‪Cash Outflows - use of cash‬‬
‫ﻗﺎﺋﻤﺔ اﻟﺘﺪﻓﻘﺎت اﻟﻨﻘﺪﻳﺔ ‪Cash Flows Statement‬‬
‫اﻟﻤﺤﺎﺳﺐ اﻟﻘﺎﻧﻮﻧﻲ اﻟﻤﺮﺧﺺ ﺣﺴﺐ ﻣﻬﻨﺔ اﻟﻤﺤﺎﺳﺒﺔ ﻓﻲ اﻟﻮﻻﻳﺎت ‪Certified Public Accountant‬‬
‫اﻟﻤﺘﺤﺪة‬
‫رأس ﻣﺎل اﻷﺳﻬﻢ اﻟﻌﺎدﻳﺔ ‪Common Stock‬‬
 ‫ﻣﻴﺰاﻧﻴﺔ اﻟﻤﻘﺎرﻧﺔ ‪Comparative Balance Sheet‬‬
‫ﻗﺎﺋﻤﺔ دﺧﻞ ﻣﻘﺎرﻧﺔ ‪Comparative Income Statement‬‬
‫اﻻﻃﺎر اﻟﻤﻔﺎهﻴﻤﻲ ‪ -‬اﻟﻨﻈﺮي ‪Conceptual Frameworks‬‬
‫اﻟﺜﺒﺎت ‪ -‬اﻻﺗﺴﺎق ‪Consistency‬‬
‫ﺣﺴﺎب ﻣﻘﺎﺑﻞ ‪ -‬ﺣﺴﺎب ﻋﻜﺴﻲ ‪Contra Account‬‬
‫رأس اﻟﻤﺎل اﻟﻤﺴﺎهﻢ ﺑﻪ ‪Contributed Capital‬‬
‫ﺳﻨﺪات ﻗﺎﺑﻠﺔ ﻟﻠﺘﺤﻮل إﻟﻰ أﺳﻬﻢ ﻋﺎدﻳﺔ ‪Convertable Bonds‬‬
‫أﺳﻬﻢ ﻣﻤﺘﺎزة ﻗﺎﺑﻠﺔ ﻟﻠﺘﺤﻮل إﻟﻰ أﺳﻬﻢ ﻋﺎدﻳﺔ ‪Convertible Stock Preferred‬‬
‫ﺣﻖ اﻟﺘﺄﻟﻴﻒ ‪Copyright‬‬
‫ﺷﺮآﺔ ﻣﺴﺎهﻤﺔ ‪Corporation‬‬
‫ﺗﻜﻠﻔﺔ اﻟﺒﻀﺎﻋﺔ اﻟﻤﺒﺎﻋﺔ ‪Cost of Goods Sold‬‬
‫ﻣﺒﺪأ اﻟﺘﻜﻠﻔﺔ ‪Cost Principle‬‬
‫ﻋﻠﻰ اﻟﺤﺴﺎب ‪ -‬اﻟﺠﺎﻧﺐ اﻟﺪاﺋﻦ ‪Credit‬‬
‫اﻟﺪاﺋﻨﻮن ‪Creditors‬‬
‫اﻷﺻﻮل اﻟﻤﺘﺪاوﻟﺔ ‪Current Assets‬‬
‫اﻟﺘﻜﻠﻔﺔ اﻟﺠﺎرﻳﺔ ‪ -‬اﻟﺘﻜﻠﻔﺔ اﻻﺳﺘﺒﺪاﻟﻴﺔ ‪Current Cost‬‬
‫اﻻﻟﺘﺰاﻣﺎت اﻟﻤﺘﺪاوﻟﺔ ‪Current Liabilities‬‬
‫ﺗﺎرﻳﺦ اﻹﻋﻼن ﻋﻦ ﺗﻮزﻳﻊ أرﺑﺎح اﻷﺳﻬﻢ ‪Date of Declaration‬‬
‫ﺗﺎرﻳﺦ دﻓﻊ أرﺑﺎح اﻷﺳﻬﻢ ‪Date of Payment‬‬
‫ﻼ ﻟﺪى اﻟﺸﺮآﺔ ‪Date of Record‬‬‫اﻟﺘﺎرﻳﺦ اﻟﺬي ﻳﻜﻮن ﻓﻴﻪ اﻟﻤﺴﺎهﻢ ﻣﺴﺠ ً‬
‫اﻟﺠﺎﻧﺐ اﻟﻤﺪﻳﻦ )‪Debit (Dr.‬‬

‫اﻟﻤﺪﻳﻨﻮن ‪Debtors‬‬
‫ﻋﺠﺰ ‪ -‬ﺑﺎﻟﺴﺎﻟﺐ ‪Deficit‬‬
‫اﻟﻨﻔﺎذ ‪ -‬ﻟﻸﺻﻮل اﻻﺳﺘﺨﺮاﺟﻴﺔ أو اﻟﻤﺼﺎدر اﻟﻄﺒﻴﻌﻴﺔ ‪Depletion‬‬
‫اهﺘﻼك ‪Depreciation‬‬
‫ﻣﺼﺮوف اﻻهﺘﻼك ‪Depreciation Expense‬‬
‫ﺗﻜﻠﻔﺔ ﻣﺒﺎﺷﺮة ‪Direct Cost‬‬
‫اﻟﻄﺮﻳﻘﺔ اﻟﻤﺒﺎﺷﺮة ﻻﺣﺘﺴﺎب ﺻﺎﻓﻲ اﻟﻨﻘﺪﻳﺔ اﻟﻤﺘﺄﺗﻴﺔ ‪Direct Method‬‬
‫ﻣﻌﺪل اﻟﺨﺼﻢ ‪ -‬ﻣﻌﺪل اﻟﺤﺴﻢ ‪Discount Rate‬‬
‫اﻟﻤﻨﺸﺄت )اﻟﻮﺣﺪات( اﻻﻗﺘﺼﺎدﻳﺔ ‪Economic Entities‬‬
‫ﺣﻖ اﻟﻤﻠﻜﻴﺔ )ﺻﺎﻓﻲ اﻷﺻﻮل( ﻟﻠﻤﺴﺎهﻤﻴﻦ ‪Equity‬‬
‫ﻃﺮﻳﻘﺔ ﺣﻖ اﻟﻤﻠﻜﻴﺔ ‪ -‬ﻧﺴﺒﺔ اﻟﻤﻠﻜﻴﺔ ‪Equity Method‬‬
‫اﻻﻟﺘﺰام اﻟﻤﻘﺪر ‪Estimated Liability‬‬
‫اﻟﻤﺼﺮوﻓﺎت ‪Expenses‬‬
‫ﺻﺎﻓﻲ اﻟﺘﺪﻓﻘﺎت اﻟﻨﻘﺪﻳﺔ ‪Net Cash Flows‬‬
‫ﺻﺎﻓﻲ اﻟﺪﺧﻞ ‪Net Income‬‬
‫ﻣﺠﻤﻞ اﻟﺪﺧﻞ ‪Gross Income‬‬
‫ﺻﺎﻓﻲ اﻟﻘﻴﻤﻴﺔ اﻟﺘﺤﺼﻴﻠﻴﺔ ‪Net Realiable Value‬‬
‫ﺻﺎﻓﻲ رأس اﻟﻤﺎل اﻟﻌﺎﻣﻞ ‪Net Working Capital‬‬
‫رأس اﻟﻤﺎل اﻟﻌﺎﻣﻞ ‪Working Capital‬‬
‫ورﻗﺔ ﺗﺠﺎرﻳﺔ ﻻ ﺗﺤﻤﻞ ﻓﺎﺋﺪة ‪Non-Interest Bearing Note‬‬
‫أوراق اﻟﺪﻓﻊ ‪Notes Payable‬‬
‫أوراق اﻟﻘﺒﺾ ‪Notes Receivable‬‬
‫رأس اﻟﻤﺎل اﻻﺿﺎﻓﻲ زﻳﺎدة ﻋﻦ رأس اﻟﻤﺎل ‪Paid in Capital‬‬
‫ﺷﺮآﺔ ﺗﻀﺎﻣﻦ ‪ -‬أﺷﺨﺎص ‪Partnership‬‬
‫ﺑﺮاءة اﺧﺘﺮاع ‪Patent‬‬
‫ﺗﻘﺎﻋﺪ ‪Pension‬‬
‫أﺻﻮل اﻟﻤﺼﻨﻊ ﻃﻮﻳﻠﺔ اﻷﺟﻞ ‪Plant Assets‬‬
 equipment ‫ﻣﻌﺪات‬
plant ‫ ﻓﻲ ﻣﺼﻨﻊ‬- ‫أﺻﻮل‬
property ‫ﻣﻤﺘﻠﻜﺎت‬
preferred Stock ‫اﻷﺳﻬﻢ اﻟﻤﻤﺘﺎزة‬
Premium ‫ﻋﻼوة إﺻﺪار‬
Prepaid Expenses ‫ﻣﺼﺮوﻓﺎت ﻣﺪﻓﻮﻋﺔ ﻣﻘﺪﻣًﺎ‬
Prepaid Insurance ‫ﺗﺄﻣﻴﻦ ﻣﺪﻓﻮع ﻣﻘﺪﻣﺎ‬
Profit ‫رﺑﺢ‬
Profit Margin ‫هﺎﻣﺶ اﻟﺮﺑﺢ‬
Profitability ‫اﻟﺮﺑﺤﻴﺔ‬
Promissory Note ‫ آﻤﺒﻴﺎﻻت‬- ‫أوراق ﻗﺒﺾ‬
Public Accountant ‫ﻣﺤﺎﺳﺐ ﻗﺎﻧﻮﻧﻲ‬
Purchases ‫ﻣﺸﺘﺮﻳﺎت‬
Purchases Returns ‫ﻣﺮدودات اﻟﻤﺸﺘﺮﻳﺎت‬
Purchases Allowances ‫ﻣﺴﻤﻮﺣﺎت اﻟﻤﺸﺘﺮﻳﺎت‬
Returns ‫ﻣﺮدودات‬
Chartered Accountant ‫ ﻏﺎﻟﺒ ًﺎ ﻓﻲ اﻟﻤﻤﻠﻜﺔ اﻟﻤﺘﺤﺪة‬- ‫ﻣﺤﺎﺳﺐ ﻗﺎﻧﻮﻧﻲ‬
Qualitative ‫ﻧﻮﻋﻲ‬
Quantitative ‫آﻤﻲ‬
Qualitative Characteristics of Accounting Information ‫اﻟﺼﻔﺎت اﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎت‬
‫اﻟﻤﺤﺎﺳﺒﻴﺔ‬
Relevance ‫اﻟﻤﻼﺋﻤﺔ‬
Understandability ‫ﻗﺎﺑﻠﻴﺔ اﻟﻔﻬﻢ‬
Extraordinary Items ‫ ﺑﻨﻮد اﺳﺘﺜﻨﺎﺋﻴﺔ‬- ‫ﺑﻨﻮد ﻏﻴﺮ ﻋﺎدﻳﺔ‬
Finacial Accounting Standards Board (FASB) ‫ ﻓﻲ أﻣﺮﻳﻜﺎ‬- ‫ﻣﺠﻠﺲ ﻣﻌﺎﻳﻴﺮ اﻟﻤﺤﺎﺳﺒﺔ اﻟﻤﺎﻟﻴﺔ‬
Financial Reporting ‫ اﻹﻋﻼم اﻟﻤﺎﻟﻲ‬- ‫ﻧﺸﺮ اﻟﺘﻘﺎرﻳﺮ اﻟﻤﺎﻟﻴﺔ‬
Financial Statements ‫اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟﻴﺔ‬
Financing Activities ‫اﻷﻧﺸﻄﺔ اﻟﺘﻤﻮﻳﻠﻴﺔ‬
Foreign Exchange Rate ‫ﺳﻌﺮ اﻟﺼﺮف ﻟﻠﻌﻤﻼت اﻷﺟﻨﺒﻴﺔ‬
Funds ‫اﻷﻣﻮال‬
Generally Accepted Accounting Principles (GAAP) ‫اﻟﻤﺒﺎدئ اﻟﻤﺤﺎﺳﺒﻴﺔ اﻟﻤﺘﻌﺎرف ﻋﻠﻴﻬﺎ و‬
‫اﻟﻤﻘﺒﻮﻟﺔ ﻋﻤﻮﻣ ًﺎ‬
Generally Accepted Auditing Standards (GAAS) ‫ﻣﻌﺎﻳﻴﺮ اﻟﺘﺪﻗﻴﻖ اﻟﻤﺘﻌﺎرف ﻋﻠﻴﻬﺎ و اﻟﻤﻘﺒﻮﻟﺔ‬
‫ﻋﻤﻮﻣ ًﺎ‬
Goodwill ‫ﺷﻬﺮة اﻟﻤﺤﻞ‬
Historical Cost ‫اﻟﺘﻜﻠﻔﺔ اﻟﺘﺎرﻳﺨﻴﺔ‬
Income ‫دﺧﻞ‬
Income Statement ‫ﻗﺎﺋﻤﺔ اﻟﺪﺧﻞ‬
Indirect Method ‫اﻟﻄﺮﻳﻘﺔ ﻏﻴﺮ اﻟﻤﺒﺎﺷﺮة ﻟﺘﺤﺪﻳﺪ ﺻﺎﻓﻲ اﻟﻨﻘﺪﻳﺔ اﻟﻤﺘﺄﺗﻴﺔ )اﻟﻤﺴﺘﺨﺪﻣﺔ( ﻣﻦ اﻷﻧﺸﻄﺔ‬
‫اﻟﺘﺸﻐﻴﻠﻴﺔ‬
Interest ‫اﻟﻔﺎﺋﺪة‬
Interim Financial Reports ‫اﻟﺘﻘﺎرﻳﺮ اﻟﻤﺎﻟﻴﺔ اﻟﻤﺮﺣﻠﻴﺔ‬
Internal Auditing ‫اﻟﺘﺪﻗﻴﻖ اﻟﺪاﺧﻠﻲ‬
Internal Control System ‫ﻧﻈﺎم اﻟﺮﻗﺎﺑﺔ اﻟﺪاﺧﻠﻴﺔ‬
Internal Revenue Service (IRS) ‫ﻣﻜﺘﺐ ﺿﺮﻳﺒﺔ اﻟﺪﺧﻞ اﻷﻣﺮﻳﻜﻲ‬
Internal Accounting Standards (IAS) ‫ﻣﻌﺎﻳﻴﺮ اﻟﻤﺤﺎﺳﺒﺔ اﻟﺪوﻟﻴﺔ‬
International Accounting Standards Committee (IASC) ‫ﻟﺠﻨﺔ ﻣﻌﺎﻳﻴﺮ اﻟﻤﺤﺎﺳﺒﺔ اﻟﺪوﻟﻴﺔ‬
Inventory ‫ اﻟﺒﻀﺎﻋﺔ‬- ‫اﻟﻤﺨﺰون‬
Investing Activities ‫اﻷﻧﺸﻄﺔ اﻻﺳﺘﺜﻤﺎرﻳﺔ‬
Investments ‫اﻻﺳﺘﺜﻤﺎرات‬
 Journal ‫دﻓﺘﺮ اﻟﻴﻮﻣﻴﺔ‬
Liabilities ‫اﻹﻟﺘﺰاﻣﺎت‬
Long Term Investment ‫اﺳﺘﺜﻤﺎر ﻃﻮﻳﻞ اﻷﺟﻞ‬
Long Term Liabilities ‫إﻟﺘﺰاﻣﺎت ﻃﻮﻳﻠﺔ اﻷﺟﻞ‬
Market Value ‫اﻟﻘﻴﻤﺔ اﻟﺴﻮﻗﻴﺔ‬
Marketable Debt Securities ‫ ﻋﻠﻰ ﺷﻜﻞ اﺳﻨﺎد‬- ‫اﻷوراق اﻟﻤﺎﻟﻴﺔ‬
Marketable Equity Securities ‫اﻷوراق اﻟﻤﺎﻟﻴﺔ ﻋﻠﻰ ﺷﻜﻞ أﺳﻬﻢ‬
Maturity ‫اﺳﺘﺤﻘﺎق‬
Maturity Date ‫ﺗﺎرﻳﺦ اﻻﺳﺘﺤﻘﺎق‬
Merchandise Inventory ‫اﻟﻤﺨﺰون اﻟﺴﻠﻌﻲ‬
Mortgage ‫اﻟﺮهﻦ‬
Net Assets ‫ اﻟﻔﺮق ﺑﻴﻦ ﻣﺠﻤﻮع اﻷﺻﻮل و ﻣﺠﻤﻮع اﻹﻟﺘﺰاﻣﺎت‬- ‫ﺻﺎﻓﻲ اﻷﺻﻮل‬
Objectivity ‫اﻟﻤﻮﺿﻮﻋﻴﺔ‬
operating Activities ‫اﻷﻧﺸﻄﺔ اﻟﺘﺸﻐﻴﻠﻴﺔ‬
Operating Expenses ‫اﻟﻤﺼﺎرﻳﻒ اﻟﺘﺸﻐﻴﻠﻴﺔ‬
Owners Equity ‫ﺣﻘﻮق أﺻﺤﺎب اﻟﻤﺸﺮوع‬
Allowance ‫ﻣﺨﺼﺺ‬
Allowances ‫ ﻣﺴﻤﻮﺣﺎت‬- ‫ﻣﺨﺼﺼﺎت‬
Securities and Exchange Commission (SEC) ‫ﻣﺠﻠﺲ اﻷوراق اﻟﻤﺎﻟﻴﺔ اﻷﻣﺮﻳﻜﻲ‬
Selling Expenses ‫ ﻣﺼﺮوﻓﺎت اﻟﺒﻴﻊ‬- ‫ﻣﺼﺎرﻳﻒ اﻟﺒﻴﻊ‬
Shareholders (Stockholders) ‫اﻟﻤﺴﺎهﻤﻮن‬
Short Term Investment ‫اﺳﺘﺜﻤﺎر ﻗﺼﻴﺮ اﻷﺟﻞ‬
Short Term Notes Payable ‫أوراق دﻓﻊ ﻗﺼﻴﺮة اﻷﺟﻞ‬
Single Proprietorship ‫ﻣﺸﺮوع ﻓﺮدي‬
Statement of Cash Flows ‫ﻗﺎﺋﻤﺔ اﻟﺘﺪﻓﻘﺎت اﻟﻨﻘﺪﻳﺔ‬
Statement of changes in Financial Position ‫ﻗﺎﺋﻤﺔ اﻟﺘﻐﻴﺮات ﻓﻲ اﻟﻤﺮآﺰ اﻟﻤﺎﻟﻲ‬
Stock Subscriptions ‫اﻻآﺘﺘﺎﺑﺎت ﺑﺮأس ﻣﺎل اﻷﺳﻬﻢ‬
Stock Values ‫ﻗﻴﻢ رأس اﻟﻤﺎل‬
Straight Line Depreciation Method ‫ﻃﺮﻗﺔ اﻟﻘﺴﻂ اﻟﺜﺎﺑﺖ ﻻﺣﺘﺴﺎب اﻻهﺘﻼك‬
Subsidiary Company ‫ﺷﺮآﺔ ﺗﺎﺑﻌﺔ‬
T-accounts ‫ﺣﺴﺎﺑﺎت دﻓﺘﺮ اﻷﺳﺘﺎذ‬
Temporary Investment (Short Term Investments) ‫اﺳﺘﺜﻤﺎر ﻣﺆﻗﺖ )اﺳﺘﺜﻤﺎر ﻗﺼﻴﺮ اﻷﺟﻞ( ﻓﻲ‬
‫اﻷوراق اﻟﻤﺎﻟﻴﺔ‬
Treasury Stock ‫أﺳﻬﻢ اﻟﺨﺰﻳﻨﺔ‬
Absorption Costing System ‫ﻧﻈﺎم اﻟﺘﻜﺎﻟﻴﻒ اﻟﻜﻠﻴﺔ أو اﻹﺟﻤﺎﻟﻴﺔ‬
Billing on Construction in Process ‫ﻣﻄﺎﻟﺒﺎت أو ﻓﻮاﺗﻴﺮ ﻋﻘﻮد إﻧﺸﺎءات ﺗﺤﺖ اﻟﺘﻨﻔﻴﺬ‬
Branches ‫ﻓﺮوع‬
Capital Maintanance Concept ‫ﻣﻔﻬﻮم اﻟﻤﺤﺎﻓﻈﺔ ﻋﻠﻰ رأس اﻟﻤﺎل‬
Coding ‫ﺗﺮﻣﻴﺰ‬
Completed Contract Method ‫ﻃﺮﻳﻘﺔ اﻟﻌﻘﺪ اﻟﻤﻨﺠﺰ أو اﻟﻤﻨﺘﻬﻲ‬
Consignee ‫وآﻴﻞ‬
Consignor ‫ أﺻﻴﻞ‬- ‫ﻣﻮآﻞ‬
Constant Purchasing Power ‫ﻗﻮة ﺷﺮاﺋﻴﺔ ﺛﺎﺑﺘﺔ‬
Construction in Process ‫ﻋﻘﻮد إﻧﺸﺎء ﺗﺤﺖ اﻟﺘﻨﻔﻴﺬ‬
Consumer Price Index ‫اﻟﺮﻗﻢ اﻟﻘﻴﺎﺳﻲ ﻷﺳﻌﺎر اﻟﻤﺴﺘﻬﻠﻚ‬
Contract Costs ‫ﺗﻜﺎﻟﻴﻒ اﻟﻌﻘﺪ‬
Cost ‫ﺗﻜﻠﻔﺔ‬
Contract Debtors ‫ﻣﺪﻳﻨﻲ اﻟﻌﻘﻮد‬
Contract Revenues ‫إﻳﺮادات اﻟﻌﻘﺪ‬
Contribution Margin ‫ﻣﺴﺎهﻤﺔ ﺣﺪﻳﺔ‬
 ‫ﺛﻤﻦ اﻟﺘﻜﻠﻔﺔ ‪Cost Price‬‬
‫اﻟﻌﻘﻮد اﻟﻤﺤﺪد ﺳﻌﺮهﺎ ﺑﺈﺿﺎﻓﺔ هﺎﻣﺶ رﺑﺢ ﻣﻌﻴﻦ ﻟﻠﺘﻜﻠﻔﺔ ‪Cost Plus Contracts‬‬
‫ﻣﺪﺧﻞ اﻟﺘﻜﻠﻔﺔ اﻟﺠﺎرﻳﺔ ‪Current Cost Approach‬‬
‫ﻗﻮة ﺷﺮاﺋﻴﺔ ﺟﺎرﻳﺔ ‪Current Purchasing Power‬‬
‫وﺣﺪة اﻟﻘﻴﺎس ‪Measurement Unit‬‬
‫ﺗﻨﺒﺆ ‪Prediction‬‬
‫اﻟﻘﻴﻤﺔ اﻟﺘﻨﺒﺆﻳﺔ ‪Predictive Value‬‬
‫ﻗﻴﻤﺔ اﻟﺘﻐﺬﻳﺔ اﻟﻌﻜﺴﻴﺔ ‪Feedback Value‬‬
‫اﻟﺘﻐﺬﻳﺔ اﻟﻌﻜﺴﻴﺔ ‪ -‬اﻟﻤﻌﻠﻮﻣﺎت اﻟﺮاﺟﻌﺔ ‪Feedback‬‬
‫اﻟﻤﻮﺛﻮﻗﻴﺔ ‪Reliability‬‬
‫ﻣﻮﺛﻮق ‪Reliable‬‬
‫اﻟﺘﻮﻗﻴﺖ اﻟﻤﻨﺎﺳﺐ ‪ -‬اﻟﺘﻮﻗﻴﺖ اﻟﺠﻴﺪ ‪Timeliness‬‬
‫ﻗﺎﺑﻠﻴﺔ اﻟﺘﺤﻘﻖ و اﻟﺼﺤﺔ ‪Verifiability‬‬
‫اﻟﺤﻴﺎد ‪Neutrality‬‬
‫اﻟﻌﺮض اﻟﺼﺎدق ‪Representiational Faithfullness‬‬
‫ﻗﺎﺑﻠﻴﺔ اﻟﻤﻘﺎرﻧﺔ ‪Comparability‬‬
‫ﻋﺮض ‪Representation‬‬
‫اﻟﻘﻴﻤﺔ اﻟﻘﺎﺑﻠﺔ ﻟﻠﺘﺤﻘﻖ ‪Realizable Value‬‬
‫ﻣﺒﺪأ اﻟﺘﺤﻘﻖ ‪Realization Principle‬‬
‫اﻷرﺑﺎح اﻟﻤﺠﻤﻌﺔ ‪ -‬اﻷرﺑﺎح اﻟﻤﺤﺘﺠﺰة ‪Retained Earnings‬‬
‫إﻳﺮاد ‪Revenue‬‬
‫ﻣﺒﻴﻌﺎت ‪Sales‬‬
‫ﺧﺼﻢ اﻟﻤﺒﻴﻌﺎت ‪Sales Discount‬‬
‫ﻣﺮدودات اﻟﻤﺒﻴﻌﺎت ‪Sales Returns‬‬
‫ﻣﺴﻤﻮﺣﺎت اﻟﻤﺒﻴﻌﺎت ‪Sales Allowances‬‬
‫اﻟﻘﻴﻤﺔ اﻟﺒﺎﻗﻴﺔ ﻟﻸﺻﻞ ﺑﻌﺪ ﻧﻬﺎﻳﺔ ﻋﻤﺮﻩ اﻹﻧﺘﺎﺟﻲ ‪ -‬اﻟﻘﻴﻤﺔ اﻟﺘﺨﺮﻳﺪﻳﺔ ‪Salvage Value‬‬
‫ﻗﺎﺋﻤﺔ اﻟﺘﻐﻴﺮات ﻓﻲ ﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ ‪Statement of changes in Owners' Equity‬‬
‫ﻧﺸﺮات ﻣﺠﻠﺲ ﻣﻌﺎﻳﻴﺮ اﻟﻤﺤﺎﺳﺒﺔ )‪Statements of Financial Accounting Standards (FASB‬‬
‫اﻟﻤﺎﻟﻴﺔ اﻷﻣﺮﻳﻜﻲ‬
‫رأس ﻣﺎل اﻷﺳﻬﻢ ‪Stock‬‬
‫اﻟﺘﺼﺮﻳﺢ و اﻹﺻﺪار ﻟﺮأس ﻣﺎل اﻷﺳﻬﻢ ‪Stock Authorization and Issuance‬‬
‫أرﺑﺎح أﺳﻬﻢ ﻋﻠﻰ ﺷﻜﻞ أﺳﻬﻢ و ﻟﻴﺲ ﻧﻘﺪًا ‪Stock Dividends‬‬
‫ﻋﻼوة إﺻﺪار رأس اﻟﻤﺎل ‪Stock Premiums‬‬
‫ﻣﻴﺰان اﻟﻤﺮاﺟﻌﺔ ‪Trial Balance‬‬
‫إﻳﺮاد ﻏﻴﺮ ﻣﻜﺘﺴﺐ ‪Unearned Revenue‬‬
‫ﺧﺴﺎرة ﻏﻴﺮ ﻣﺘﺤﻘﻘﺔ ‪Unrealized Loss‬‬
‫رﺑﺢ ﻏﻴﺮ ﻣﺘﺤﻘﻖ ‪Unrealized Profit - Unrealized Gain‬‬
‫ﻣﺼﺮوﻓﺎت اﻟﻤﻨﺎﻓﻊ اﻟﺨﺪﻣﻴﺔ ‪ -‬ﻣﺜﻞ اﻟﻤﺎء و اﻟﻜﻬﺮﺑﺎء إﻟﺦ ‪Utilities Expenses‬‬
‫أوراق اﻟﻌﻤﻞ ‪Working Papers‬‬
‫ورﻗﺔ ﻋﻤﻞ ‪Worksheet‬‬
‫ﺗﺠﻤﻴﻊ اﻟﺒﻴﺎﻧﺎت ‪Data Collection‬‬
‫وآﻼء ‪ -‬ﺟﻤﻊ وآﻴﻞ ‪Dealers‬‬
‫إﺟﻤﺎﻟﻲ اﻟﺮﺑﺢ اﻟﻤﺆﺟﻞ ‪ -‬إﺟﻤﺎﻟﻲ اﻟﺮﺑﺢ ﻏﻴﺮ اﻟﻤﺤﻘﻖ ‪Deffered Gross Profit‬‬
‫اﻟﻤﺴﺎهﻤﺔ اﻟﺤﺪﻳﺔ ﻟﻠﻘﺴﻢ ‪Departmental Contribution Margin‬‬
‫ﻧﻈﺎم اﻟﺘﻜﺎﻟﻴﻒ اﻟﻤﺒﺎﺷﺮة ‪Direct Costing System‬‬
‫ﻃﺮﻳﻘﺔ اﻟﻘﻴﻤﺔ اﻹﺣﻼﻟﻴﺔ ﻟﻸﺻﻞ ‪Entry Value Method‬‬
‫ﺳﻌﺮ اﻓﺘﺮاﺿﻲ ‪ -‬ﺳﻌﺮ ﺗﻘﺪﻳﺮي ‪Estimated Price‬‬
‫ﻃﺮﻳﻘﺔ اﻟﻘﻴﻤﺔ اﻟﺒﻴﻌﻴﺔ ﻟﻸﺻﻞ ‪Exit Value Method‬‬
‫اﻟﻌﻘﻮد ذات اﻟﺴﻌﺮ اﻟﻤﺤﺪد ﺳﻠﻔُﺎ ‪Fixed Price Contracts‬‬
‫ﺷﻜﻞ ﻋﺮض اﻟﻘﺎﺋﻤﺔ اﻟﻤﺎﻟﻴﺔ ‪Format‬‬
‫ﻣﺪﺧﻞ اﻟﺘﻜﻠﻔﺔ اﻟﺘﺎرﻳﺨﻴﺔ اﻟﻤﻌﺪﻟﺔ )‪General Price Level Adjusted Historical Cost (GPLA‬‬
‫اﻟﺮﻗﻢ اﻟﻘﻴﺎﺳﻲ ﻟﻠﻨﺎﺗﺞ اﻹﺟﻤﺎﻟﻲ اﻟﻘﻮﻣﻲ ‪GNP Implicit Price Deflator‬‬
‫ﻣﺠﻤﻞ اﻟﺮﺑﺢ ‪Gross Profit‬‬
‫اﻟﺸﺮاء اﻹﻳﺠﺎري ‪Hire Purchase‬‬
‫اﻟﺒﻴﻊ اﻹﻳﺠﺎري ‪Hire Sale‬‬
‫ﻣﻜﺎﺳﺐ اﻟﺤﻴﺎزة ‪Holding Gains‬‬
‫ﺧﺴﺎﺋﺮ اﻟﺤﻴﺎزة ‪Holding Losses‬‬
‫اﻟﺘﻀﺨﻢ ‪Inflation‬‬
‫أﺳﻠﻮب اﻟﻤﺪﺧﻼت ﻓﻲ ﺗﺤﺪﻳﺪ ﻧﺴﺒﺔ اﻹﺗﻤﺎم ‪Input Method‬‬
‫اﻟﺸﺮاء ﺑﺎﻟﺘﻘﺴﻴﻂ ‪Installment Purchase‬‬
‫اﻟﺒﻴﻊ ﺑﺎﻟﺘﻘﺴﻴﻂ ‪Installment Sale‬‬
‫ﻋﻘﻮد ﻃﻮﻳﻠﺔ اﻷﺟﻞ ‪Long Term Contracts‬‬
‫اﻟﻤﺤﺎﻓﻈﺔ ﻋﻠﻰ رأس اﻟﻤﺎل اﻷﺳﻤﻲ ‪Maintanance of Nominal Capital‬‬
‫اﻟﻤﺤﺎﻓﻈﺔ ﻋﻠﻰ رأس اﻟﻤﺎل اﻟﺤﻘﻴﻘﻲ ‪Maintanance of Real Capital‬‬
‫أﺳﺎس اﻟﻘﻴﺎس ‪Measurement Basis‬‬
‫ﺗﺤﻴﺰ اﻟﻘﻴﺎس ‪ -‬اﻧﺤﺮاف اﻟﻘﻴﺎس ‪Measurement Bias‬‬
‫ﺗﺤﻘﻖ ‪Realization‬‬
‫اﻟﺪﺧﻞ اﻟﻤﺤﻘﻖ أو اﻟﺮﺑﺢ اﻟﻤﺤﻘﻖ ‪Realized Income‬‬
‫ﺗﻜﻠﻔﺔ اﻹﺣﻼل أو ﺗﻜﻠﻔﺔ اﻹﺳﺘﺒﺪال ‪Replacement Cost‬‬
‫ﻣﺤﺎﺳﺒﺔ اﻟﻤﺴﺆوﻟﻴﺔ ‪Responsibility Accounting‬‬
‫أﻗﺴﺎم ‪Segments‬‬
‫ﻗﺴﻢ ‪Segment‬‬
‫ﺳﻌﺮ اﻟﺒﻴﻊ ‪Selling Price‬‬
‫ﻋﻘﻮد إﻧﺸﺎءات ﻗﺼﻴﺮة اﻷﺟﻞ ‪Short Term Contracts‬‬
‫اﻟﺘﻜﺎﻟﻴﻒ اﻟﻤﻌﻴﺎرﻳﺔ ‪Standard Costs‬‬
‫اﻟﻨﻈﺎم اﻟﻤﺤﺎﺳﺒﻲ ‪Accounting System‬‬
‫ﻣﻮازﻧﺔ ﺗﻘﺪﻳﺮﻳﺔ ‪Budget‬‬
‫ﻗﺎﺑﻠﻴﺔ اﻟﺘﺤﻮﻳﻞ ‪ -‬ﻣﻦ أﺳﻬﻢ ﻣﻤﺘﺎزة أو ﺳﻨﺪات إﻟﻰ أﺳﻬﻢ ﻋﺎدﻳﺔ ‪Conversion‬‬
‫أرﺑﺎح اﻟﺸﺮآﺎت اﻟﻤﺴﺎهﻤﺔ ‪Corporate Earnings‬‬
‫اﻟﻤﺤﺎﺳﺒﺔ ﻋﻠﻰ أﺳﺎس اﻟﺘﻜﻠﻔﺔ اﻟﺠﺎرﻳﺔ ‪Current Cost Accounting‬‬
‫ﺳﻨﺪات ﺑﺪون ﺿﻤﺎن ﻋﻴﻨﻲ ‪Debenture Bonds‬‬
‫ﺗﻮزﻳﻌﺎت اﻷرﺑﺎح ‪Dividends‬‬
‫اﻟﻔﺎﺋﺾ اﻟﻤﺤﺘﺠﺰ ‪Earned Surplus‬‬
‫رﺑﺤﻴﺔ اﻟﺴﻬﻢ ‪Earning per Share‬‬
‫ﻣﻌﺪل اﻟﻔﺎﺋﺪة اﻟﻔﻌﻠﻲ ‪Effective Interest Rate‬‬
‫اﻟﻤﺤﺎﺳﺒﺔ اﻟﻤﺎﻟﻴﺔ ‪Financial Accounting‬‬
‫اﻟﺘﻨﺒﺆ اﻟﻤﺎﻟﻲ ‪Finacial Forecast‬‬
‫اﻟﺴﻨﺔ اﻟﻤﺎﻟﻴﺔ ‪Fiscal Year‬‬
‫اﻷﺻﻮل اﻟﺜﺎﺑﺘﺔ ‪Fixed Assets‬‬
‫اﻟﺮﻗﻢ اﻟﻘﻴﺎﺳﻲ ﻟﻠﻤﺴﺘﻮى اﻟﻌﺎم ﻟﻸﺳﻌﺎر ‪General Price Index‬‬
‫ﻣﺰﻳﺞ اﻟﻤﺒﻴﻌﺎت ‪Mix of Sales‬‬
‫اﻟﺒﻨﻮد اﻟﻨﻘﺪﻳﺔ ‪Monetary Items‬‬
‫ﻧﻘﺪﻳﺔ ‪ -‬ﻧﻘﺪ ‪Monetary‬‬
‫ﺻﺎﻓﻲ اﻟﻘﻴﻤﺔ اﻟﺒﻴﻌﻴﺔ اﻟﻘﺎﺑﻠﺔ ﻟﻠﺘﺤﻘﻖ ‪Net Realizable Value‬‬
‫اﻟﻘﻴﻤﺔ اﻷﺳﻤﻴﺔ ‪Nominal Value‬‬

‫‪Nonmonetary Items‬اﻟﺒﻨﻮد ﻏﻴﺮ اﻟﻨﻘﺪﻳﺔ‬

‫‪Operating Income‬رﺑﺢ اﻟﻌﻤﻠﻴﺎت ‪ -‬اﻟﺮﺑﺢ اﻟﺘﺸﻐﻴﻠﻲ‬
‫‪Output Method‬أﺳﻠﻮب اﻟﻤﺨﺮﺟﺎت ﻓﻲ ﺗﺤﺪﻳﺪ ﻧﺴﺒﺔ اﻹﻧﺠﺎز‬
 ‫‪Percentage of Completion Method‬ﻧﺴﺒﺔ اﻹﻧﺠﺎز أو ﻧﺴﺒﺔ اﻹﺗﻤﺎم‬
‫‪Planning‬اﻟﺘﺨﻄﻴﻂ‬
‫‪Control‬اﻟﺮﻗﺎﺑﺔ‬
‫‪Price Index‬رﻗﻢ ﻗﻴﺎﺳﻲ ﻟﻸﺳﻌﺎر‬
‫‪Price Level Changes‬ﺗﻐﻴﺮات ﻓﻲ اﻟﻤﺴﺘﻮى اﻟﻌﺎم ﻟﻸﺳﻌﺎر‬
‫‪Profit Maximization‬ﺗﻌﻈﻴﻢ اﻟﺮﺑﺢ‬
‫)‪Weighted Average (WA‬ﻣﺘﻮﺳﻂ ﺣﺴﺎﺑﻲ ﻣﺮﺟﺢ ‪ -‬ﻣﺘﻮﺳﻂ ﺣﺴﺎﺑﻲ ﻣﻮزون ‪ -‬ﻣﺘﻮﺳﻂ ﺣﺴﺎﺑﻲ ﻣﺜﻘﻞ‬
‫‪Whole Sale Price Index‬اﻟﺮﻗﻢ اﻟﻘﻴﺎﺳﻲ ﻷﺳﻌﺎر اﻟﺠﻤﻠﺔ‬
‫‪letter of credit‬اﻋﺘﻤﺎد ﺑﻨﻜﻲ ‪ -‬اﻋﺘﻤﺎد ﻣﺴﺘﻨﺪي‬
‫‪Letters of Credit‬اﻋﺘﻤﺎدات ﺑﻨﻜﻴﺔ ‪ -‬اﻋﺘﻤﺎدات ﻣﺴﺘﻨﺪﻳﺔ‬
‫‪General Price Level‬اﻟﻤﺴﺘﻮى اﻟﻌﺎم ﻟﻸﺳﻌﺎر‬
‫‪Tax - Taxation‬ﺿﺮﻳﺒﺔ‬
‫‪Income Tax‬ﺿﺮﻳﺒﺔ اﻟﺪﺧﻞ‬
‫‪Inflation Accounting‬اﻟﻤﺤﺎﺳﺒﺔ ﻋﻦ اﻟﺘﻀﺨﻢ‬
‫‪Intangible Assets‬اﻷﺻﻮل ﻏﻴﺮ اﻟﻤﻠﻤﻮﺳﺔ‬
‫‪Intangible‬ﻏﻴﺮ ﻣﻠﻤﻮس‬
‫‪Intercompany Liablities‬اﻻﻟﺘﺰاﻣﺎت اﻟﻤﺘﺒﺎدﻟﺔ ﺑﻴﻦ اﻟﺸﺮآﺎت اﻟﻤﻨﺪﻣﺠﺔ‬
‫‪Levarage‬اﻟﺮﻓﻊ اﻟﻤﺎﻟﻲ‬
‫)‪International Standards on Auditings (ISAs‬ﻣﻌﻴﺎر اﻟﺘﺪﻗﻴﻖ اﻟﺪوﻟﻴﺔ‬
‫‪Peer Review‬ﻣﺮاﺟﻌﺔ ﻣﺪﻗﻘﻴﻦ ﻗﺎﻧﻮﻧﻴﻴﻦ ﺑﺸﻜﻞ دوري ﻟﺸﺮآﺔ ﺗﺪﻗﻴﻖ ﻣﻦ ﺣﻴﺚ اﻟﺘﺰاﻣﻬﺎ ﺑﻨﻈﺎم رﻗﺎﺑﺔ اﻟﻜﻔﺎءة‬
‫‪Quality Control‬ﻃﺮق ﺗﺘﺒﻌﻬﺎ ﺷﺮآﺎت اﻟﺘﺪﻗﻴﻖ ﻟﻠﺘﺄآﺪ أن اﻟﺸﺮآﺔ ﺗﻠﺘﺰم ﺑﻤﺴﺆﻟﻴﺎﺗﻬﺎ اﻟﻤﻬﻨﻴﺔ ﺗﺠﺎﻩ اﻟﻌﻤﻼء و‬
‫اﻵﺧﺮﻳﻦ‬
‫‪Assurance Services‬ﺧﺪﻣﺎت اﻟﺘﺄآﻴﺪ ‪ -‬ﺧﺪﻣﺎت ﻳﻘﺪﻣﻬﺎ ﻣﻬﻨﻴﻮن ﻣﺴﺘﻘﻠﻮن ﻟﺘﺤﺴﻴﻦ اﻟﻤﻌﻠﻮﻣﺎت ﻣﻦ أﺟﻞ‬
‫ﻣﺘﺨﺬي اﻟﻘﺮارات‬
‫‪Compliance Audit‬ﺗﺪﻗﻴﻖ اﻹذﻋﺎن ‪ -‬ﻣﺮاﺟﻌﺔ أو ﺗﺪﻗﻴﻖ اﻟﺴﺠﻼت اﻟﻤﺎﻟﻴﺔ ﻟﻤﻨﻈﻤﺔ ﻣﻦ ﺣﻴﺚ ﻣﻄﺎﺑﻘﺘﻬﺎ‬
‫ﻟﻘﻮاﻧﻴﻦ ﻣﻌﻴﻨﺔ‬
‫‪E-Commerce‬اﻟﺘﺠﺎرة اﻹﻟﻜﺘﺮوﻧﻴﺔ‬
‫‪Evidence‬دﻟﻴﻞ‬
‫‪Independent‬ﻣﺴﺘﻘﻞ‬
‫‪risk‬ﻣﺨﺎﻃﺮة‬
‫‪Information Risk‬اﻟﺨﻄﻮرة ﻣﻦ أن اﻟﻤﻌﻠﻮﻣﺎت اﻟﻤﺴﺘﻌﻤﻠﺔ ﻹﺗﺨﺎذ اﻟﻘﺮارات ﻏﻴﺮ دﻗﻴﻘﺔ‬
‫‪operation‬ﻋﻤﻠﻴﺔ ‪ -‬ﺗﺸﻐﻴﻞ‬
‫‪Strategic Systems Audit‬ﻣﺪﺧﻞ ﺗﺪﻗﻴﻘﻲ ﻳﻌﺘﻤﺪ ﻋﻠﻰ ﻓﻬﻢ ﺑﻴﺌﺔ ﻋﻤﻞ اﻟﻌﻤﻴﻞ ﻣﻦ ﺣﻴﺚ اﻻﺳﺘﺮاﺗﻴﺠﻴﺔ و‬
‫اﻟﻌﻤﻠﻴﺎت و اﻟﻌﻼﻗﺎت اﻟﺨﺎرﺟﻴﺔ‬
‫‪Adverse Opinion‬رأي ﻋﻜﺴﻲ‬
‫‪Disclaimer of Opinion‬ﻋﺪم إﻋﻄﺎء رأي‬
‫‪Material Misstatement‬أﺧﻄﺎء ﻣﺎدﻳﺔ‬
‫‪analysis‬ﺗﺤﻠﻴﻞ‬
‫‪activities‬ﻧﺸﺎﻃﺎت‬
‫)‪Activity Based Costing (ABC‬ﺗﻜﺎﻟﻴﻒ اﻷﻧﺸﻄﺔ‪ :‬أﺣﺪ ﻃﺮق ﻣﺤﺎﺳﺒﺔ اﻟﺘﻜﺎﻟﻴﻒ اﻟﺘﻲ ﺗﻌﺘﻤﺪ ﻋﻠﻰ‬
‫اﻷﻧﺸﻄﺔ ﻓﻲ ﺗﻮزﻳﻊ اﻟﺘﻜﺎﻟﻴﻒ ﻏﻴﺮ اﻟﻤﺒﺎﺷﺮة‬
‫‪Flexible Budget‬اﻟﻤﻮازﻧﺔ اﻟﻤﺮﻧﺔ‪ :‬ﺗﻌﺘﻤﺪ ﻋﻠﻰ اﻻﻳﺮاد أو اﻟﺘﻜﻠﻔﺔ اﻟﻤﻘﺪرة ﻟﻠﻤﻨﺘﺠﺎت اﻟﻔﻌﻠﻴﺔ‬
‫‪variance - variances‬اﻧﺤﺮاف ‪ -‬اﻧﺤﺮاﻓﺎت‬
‫)‪Just in Time (JIT‬ﺣﺴﺐ اﻟﺤﺎﺟﺔ‪ ،‬ﻓﻲ اﻟﻮﻗﺖ اﻟﻤﻄﻠﻮب‬
 ‫)‪Activity Based Management (ABM‬إدارة اﻷﻧﺸﻄﺔ‪ :‬ﺗﺼﻒ اﻟﻘﺮارات اﻻدارﻳﺔ اﻟﺘﻲ ﺗﻌﺘﻤﺪ ﻋﻠﻰ‬
‫ﺗﻜﻠﻔﺔ اﻷﻧﺸﻄﺔ ﻓﻲ ﺗﺤﺴﻴﻦ اﻟﺮﺑﺤﻴﺔ‬
‫‪Indirect Costs‬ﺗﻜﺎﻟﻴﻒ ﻏﻴﺮ ﻣﺒﺎﺷﺮة‬
‫‪Actual‬ﻓﻌﻠﻲ‬
‫‪Allocation‬ﺗﻮزﻳﻊ ‪ -‬ﺗﺤﻤﻴﻞ ‪ :‬ﻋﺎدة ﺗﺘﺮاﻓﻖ ﻣﻊ اﻟﺘﻜﺎﻟﻴﻒ‬
‫‪Appraisal Costs‬ﺗﻜﺎﻟﻴﻒ اآﺘﺸﺎف اﻟﻤﻨﺘﺠﺎت اﻟﻐﻴﺮ ﻣﻄﺎﺑﻘﺔ ﻟﻠﻤﻮﺻﻔﺎت‬
‫‪Prevent‬ﻳﻤﻨﻊ‬
‫‪Prevention Costs‬ﺗﻜﺎﻟﻴﻒ ﻣﻨﻊ ﻇﻬﻮر ﻣﻨﺘﺠﺎت ﻏﻴﺮ ﻣﻄﺎﺑﻘﺔ ﻟﻠﻤﻮاﺻﻔﺎت‬
‫‪Internal‬داﺧﻠﻲ‬
‫‪Internal Failure Costs‬ﺗﻜﺎﻟﻴﻒ ﻇﻬﻮر ﻣﻨﺘﺠﺎت ﻏﻴﺮ ﻣﻄﺎﺑﻘﺔ ﻟﻠﻤﻮاﺻﻔﺎت ﻗﺒﻞ اﻟﺸﺤﻦ‬
‫‪External‬ﺧﺎرﺟﻲ‬
‫‪External Failure Costs‬ﺗﻜﺎﻟﻴﻒ ﻇﻬﻮر ﻣﻨﺘﺠﺎت ﻏﻴﺮ ﻣﻄﺎﺑﻘﺔ ﻟﻠﻤﻮاﺻﻔﺎت و ﻟﻜﻦ ﺑﻌﺪ ﺷﺤﻨﻬﺎ ﻟﻠﺰﺑﻮن‬
‫‪Artificial‬ﺻﻨﺎﻋﻲ‪ ،‬ذو ﺻﻠﺔ ﺑﺎﻟﺼﻨﺎﻋﺔ‬
‫‪Reciprocal‬ﺗﺒﺎدﻟﻲ‬
‫‪Reciprocal Allocation Method‬ﺗﻮزﻳﻊ اﻟﺘﻜﺎﻟﻴﻒ ﺑﻤﺎ ﻳﻀﻢ اﻟﺨﺪﻣﺎت اﻟﻤﺘﺒﺎدﻟﺔ ﺑﻴﻦ ﺟﻤﻴﻊ أﻗﺴﺎم اﻟﺪﻋﻢ‬
‫‪Balance Scorecard‬آﺮت ﺗﻘﻴﻴﻢ اﻷرﺻﺪة‪ :‬ﻳﺘﺮﺟﻢ ﺳﻴﺎﺳﺔ و اﺳﺘﺮاﺗﻴﺠﻴﺔ اﻟﻤﻨﻈﻤﺔ آﻜﻞ ﺿﻤﻦ ﻣﻘﺎﻳﻴﺲ أداء‬
‫‪Behavior‬ﺳﻠﻮك‬
‫‪Batch‬ﻣﺠﻤﻮﻋﺔ‪ ،‬ﺣﺰﻣﺔ‬
‫‪Calendar‬ﺗﻘﻮﻳﻢ‬
‫‪Contract‬ﻋﻘﺪ‬
‫‪Common Cost‬ﺗﻜﻠﻔﺔ ﺗﺸﻐﻴﻞ ﻣﻨﺸﺄة أو ﻧﺸﺎط أو ﻋﻨﺼﺮ ﺗﻜﻠﻔﺔ ﺑﺤﻴﺚ ﺗﺘﺸﺎرك ﻣﻊ أآﺜﺮ ﻣﻦ ﻣﺴﺘﺨﺪم‬
‫‪Assignment‬ﺗﺤﻤﻴﻞ ‪ ،‬ﺗﻮزﻳﻊ ﻟﻠﺘﻜﻠﻔﺔ ﻏﻴﺮ اﻟﻤﺒﺎﺷﺮة‬
‫‪tracing‬ﻣﺘﺎﺑﻌﺔ‬
‫‪Cost Tracing‬ﺗﻮزﻳﻊ اﻟﺘﻜﺎﻟﻴﻒ اﻟﻤﺒﺎﺷﺮة‬
‫)‪Cost-volume-profit Analaysis (CVP‬ﺗﺤﻠﻴﻞ اﻟﺮﺑﺤﻴﺔ ﻟﻠﺘﻜﻠﻔﺔ‬
‫‪Decentralization‬ﻻ ﻣﺮآﺰﻳﺔ‪ ،‬ﺗﻔﻮﻳﺾ ﻟﻠﺴﻠﻄﺎت‬
‫‪Decision - Decisions‬ﻗﺮار ‪ ،‬ﻗﺮارات‬
‫‪Intercompany Transactions‬اﻟﻌﻤﻠﻴﺎت اﻟﻤﺘﺒﺎدﻟﺔ ﺑﻴﻦ اﻟﺸﺮآﺎت اﻟﻤﻨﺪﻣﺠﺔ‬
‫‪Intercompany Elimination‬اﺳﺘﺒﻌﺎد اﻟﻌﻤﻠﻴﺎت اﻟﻤﺘﺒﺎدﻟﺔ ﺑﻴﻦ اﻟﺸﺮآﺎت اﻟﻤﻨﺪﻣﺠﺔ‬
‫‪Static Budget‬اﻟﻤﻮازﻧﺔ اﻟﺜﺎﺑﺘﺔ‪ :‬ﺗﻌﺘﻤﺪ ﻋﻠﻰ ﻣﺘﻮى اﻟﻤﺨﺮﺟﺎت اﻟﻤﺨﻄﻂ ﻟﻬﺎ ﻓﻲ ﺑﺪاﻳﺔ اﻟﻤﻮازﻧﺔ‬
‫‪Demand‬ﻃﻠﺐ‬
‫‪Elasticity‬ﻣﺮوﻧﺔ‬
‫‪Inelasticity‬ﻋﺪم ﻣﺮوﻧﺔ‪ ،‬ﺟﻤﻮد‬
‫‪Differential Cost‬اﻟﻔﺮق ﻓﻲ اﻟﺘﻜﻠﻔﺔ ﺑﻴﻦ ﺧﻴﺎرﻳﻦ‬
‫‪Differential Revenue‬اﻟﻔﺮق ﻓﻲ اﻟﺮﺑﺤﻴﺔ ﺑﻴﻦ ﺧﻴﺎرﻳﻦ‬
‫‪Idle Time‬وﻗﺖ اﻟﺨﻤﻮل )ﺗﻮﻗﻒ اﻟﻌﻤﻞ )‬
‫)‪Institute of Management Accountants (IMA‬ﻣﺠﻤﻊ اﻟﻤﺤﺎﺳﺒﻴﻦ اﻹدارﻳﻴﻦ‬
‫‪Profit Center‬ﻣﺮآﺰ رﺑﺤﻴﺔ‬
‫‪Cost Center‬ﻣﺮآﺰ ﺗﻜﻠﻔﺔ‬
‫)‪International Organization for Standardization (ISO‬اﻟﻤﻨﻈﻤﺔ اﻟﺪوﻟﻴﺔ ﻟﻠﻤﻮاﺻﻔﺎت‬
‫اﻟﻤﻌﻴﺎرﻳﺔ ‪ -‬ﺁﻳﺰو‬
‫‪Labor Costs‬ﺗﻜﺎﻟﻴﻒ اﻟﻌﻤﺎﻟﺔ‬
‫‪Ledger‬ﺣﺴﺎب اﻷﺳﺘﺎذ‬
‫‪Management by Exception‬اﻹدارة ﺑﺎﻻﺳﺘﺜﻨﺎء‬
 ‫ٍ ‪Safe‬ﺧﺰﻧﺔ‬
‫‪Margin of Safety‬هﺎﻣﺶ اﻷﻣﺎن‬
‫‪Nonprofit‬ﻏﻴﺮ رﺑﺤﻲ‬
‫‪Organization‬ﻣﻨﻈﻤﺔ ‪ -‬ﻣﻨﺸﺄة‬
‫‪Company‬ﺷﺮآﺔ‬
‫‪Firm‬ﺷﺮآﺔ‬
‫‪Spoilage‬اﻟﺘﺎﻟﻒ ‪ -‬اﻟﺘﻠﻒ‬
‫‪Leverage‬ﻣﻌﺪل اﻟﺮﻓﻊ‬
‫‪plan‬ﺧﻄﺔ‬
‫‪Uncertainty‬ﻋﺪم ﺗﺄآﺪ‬
‫)‪Value Added Tax (VAT‬ﺿﺮﻳﺒﺔ اﻟﻘﻴﻤﺔ اﻟﻤﻀﺎﻓﺔ‬
‫‪Value Added Costs‬اﻟﺘﻜﺎﻟﻴﻒ اﻟﺘﻲ ﺗﻀﻴﻒ ﻗﻴﻤﺔ ﻓﻌﻠﻴﺔ ﻟﻠﻤﻨﺘﺞ‬
‫‪Work-in-process Inventory‬اﻟﺒﻀﺎﻋﺔ ﺗﺤﺖ اﻟﺘﺸﻐﻴﻞ‬
‫)‪First In First Out (FIFO‬اﻟﺪاﺧﻞ او ًﻻ ﺧﺎرج أو ًﻻ‬
‫)‪Last In First Out (LIFO‬اﻟﺪاﺧﻞ أﺧﻴﺮًا ﺧﺎرج أو ًﻻ‬
‫‪Asset-Based Lending‬اﻹﻗﺮاض ﺑﺮهﻦ اﻷﺻﻮل‬
‫‪Asset-Based Financing‬اﻟﺘﻤﻮﻳﻞ ﺑﺮهﻦ اﻷﺻﻮل‬
‫‪Debenture‬ﺳﻨﺪ )ﺷﻬﺎدة )‬
‫‪Disclosure‬إﻓﺼﺎح‬
‫)‪Accelerated depreciation (of an asset‬اﻟﻬﻼك اﻟﻤﺘﺴﺎرع ‪-‬اﻟﻤﺘﻨﺎﻗﺺ‪ /‬اﻟﻤﻌﺠﻞ ) ﻟﻸﺻﻞ اﻟﻤﻠﻤﻮس )‬
‫)‪Statements on Auditing Standards (SASs‬إﻓﺼﺎﺣﺎت ﺗﺼﺪر ﻣﻦ ﺟﻤﻌﻴﺔ اﻟﻤﺪﻗﻘﻴﻦ اﻟﻘﺎﻧﻮﻧﻴﻴﻦ‬
‫اﻷﻣﺮﻳﻜﻴﺔ ﻟﺘﻔﺴﺮ ﻣﻌﺎﻳﻴﺮ اﻟﺘﺪﻗﻴﻖ اﻟﻤﻘﺒﻮﻟﺔ ﻋﻤﻮﻣ ًﺎ‬
‫‪Attestation Services‬ﻧﻮع ﻣﻦ أﻧﻮاع ﺧﺪﻣﺎت اﻟﺘﺄآﻴﺪ ﻳﺼﺪر ﻓﻴﻬﺎ اﻟﻤﺪﻗﻖ رأي ﺣﻮل ﻣﺼﺪاﻗﻴﺔ إﻗﺮارات‬
‫ﺗﺼﺪر ﻣﻦ ﺟﻬﺔ أﺧﺮى‬
‫‪Operational Audit‬ﻣﺮاﺟﻌﺔ اﻹﺟﺮاءات اﻟﺘﺸﻐﻴﻠﻴﺔ ﻟﻤﻨﻈﻤﺔ ﻟﺘﻘﻴﻴﻢ اﻟﻜﻔﺎءة و اﻟﻔﻌﺎﻟﻴﺔ‬
‫‪Strategy‬اﺳﺘﺮاﺗﻴﺠﻴﺔ‬
‫‪Qualified Opinion‬رأي ﻣﻘﻴﺪ‬
‫‪Failure‬ﻓﺸﻞ‬
‫‪Quality‬ﻧﻮﻋﻴﺔ‪ ،‬ﺟﻮدة‬
‫‪Relevant‬ﻣﻼﺋﻢ‬
‫‪Scrap‬ﺧﺮدة‬
‫‪Seperate‬ﻳﻔﺼﻞ‬
‫ٍ ‪Seperable‬ﻗﺎﺑﻞ ﻟﻠﻔﺼﻞ‬
‫‪Sustaining‬دﻋﻢ ‪ ،‬ﺻﻴﺎﻧﺔ‬
‫‪Backflush Costing‬ﻧﻈﺎم ﺗﻜﺎﻟﻴﻒ اﻟﻄﻠﺒﻴﺎت اﻟﻤﺮﺗﺒﻂ ﺑﻨﻈﺎم ‪JIT‬‬
‫‪Batch-Level Costs‬ﺗﻜﺎﻟﻴﻒ اﻟﺤﺰﻣﺔ‪ :‬ﺗﻜﻤﺎﻟﻴﻒ ﺗﺨﺺ ﻣﺠﻤﻮع ﻣﻌﻴﻨﺔ ﻣﻦ اﻟﻌﻨﺎﺻﺮ و اﻟﻤﻨﺘﺠﺎت أو اﻟﺨﺪﻣﺎت‬
‫و ﻟﻴﺲ ﻋﻨﺼﺮ ﻣﺤﺪدًا أو‬
‫‪Benchmarking‬اﺧﺘﺮاق‪ ،‬دﺧﻮل ﻓﻲ ﺷﺊ ﺟﺪﻳﺪ‬
‫‪Breakeven Point‬ﻧﻘﻄﺔ اﻟﺘﻌﺎدل‪ :‬ﺗﺴﺎوي اﻟﺘﻜﺎﻟﻴﻒ ﻣﻊ اﻻﻳﺮادات‬
‫‪Bullwhip Effect‬اﻟﺘﻐﻴﺮ اﻟﻤﺮﺗﻔﻊ ﻓﻲ ﻣﺴﺘﻮى اﻟﻤﻮردﻳﻦ ﻋﻦ اﻟﻤﺼﻨﻌﻴﻦ و اﻟﻤﺼﻨﻌﻴﻦ ﻋﻦ ﺑﺎﺋﻌﻲ اﻟﺘﺠﺰﺋﺔ‬
‫‪Bundled Product‬اﻟﻤﻨﺘﺞ اﻟﻤﺤﺰوم‪ :‬ﻣﺠﻤﻮع ﻣﻨﺘﺠﺎت أو ﺧﺪﻣﺎت ﺗﺒﺎع ﺑﺴﻌﺮ ﻣﻔﺮد‬
‫‪Value Chain‬ﺳﻠﺴﻠﺔ اﻟﻘﻴﻤﺔ‬
‫‪Byproduct‬ﻣﻨﺘﺞ ﻣﺒﻴﻌﺎﺗﻪ ﻣﻨﺨﻔﻀﺔ ﻣﻘﺎرﻧﺔ ﻣﻊ اﻟﻤﻨﺘﺞ اﻷﺳﺎس‬
‫‪Joint Product‬ﻣﻨﺘﺞ ﻣﺒﻴﻌﺎﺗﻪ ﻣﺮﺗﻔﻌﺔ ﻣﻘﺎرﻧﺔ ﺑﺎﻟﻤﻨﺘﺠﺎت اﻷﺧﺮى‬
 ‫‪Capacity‬ﺳﻌﺔ‬
‫‪Capital Budget‬ﻣﻮازﻧﺔ رأﺳﻤﺎﻟﻴﺔ‬
‫‪Competition‬ﻣﻨﺎﻓﺴﺔ‬
‫‪Competitor - Competitors‬ﻣﻨﺎﻓﺲ ‪ -‬ﻣﻨﺎﻓﺴﻮن‬
‫‪Estimate‬ﻳﻘﺪر‬
‫‪Manufacturing Lead Time = Manufacturing Cycle Time‬وﻗﺖ ﺗﺼﻨﻴﻊ اﻟﻄﻠﺒﻴﺔ )ﻣﻨﺬ دﺧﻮﻟﻬﺎ‬
‫اﻟﺘﺼﻨﻴﻊ و ﺣﺘﻰ اﻻﻧﺘﻬﺎء ﻣﻦ اﻟﺘﺼﻨﻴﻊ )‬
‫‪Outsourcing‬اﻟﺘﻤﻮﻳﻞ اﻟﺨﺎرﺟﻲ ﻟﻠﺒﻀﺎﺋﻊ ‪ :‬اﻟﺸﺮاء ﺑﺪل اﻟﺘﺼﻨﻴﻊ‬
‫‪Sunk Costs‬ﺗﻜﺎﻟﻴﻒ اﻹﻏﺮاق‪ :‬ﺗﻜﺎﻟﻴﻒ واﻗﻌﺔ ﻏﻴﺮ ﻗﺎﺑﻠﺔ ﻟﻠﺘﻌﺪﻳﻞ‬
‫‪Tariff‬ﺗﻌﺮﻓﺔ‬
‫‪Accumulation of Dividends‬ﻣﺠﻤﻌﺔ اﻷرﺑﺎح‬
‫‪Acquisition‬ﻋﻤﻠﻴﺎت اﻟﺸﺮاء أو اﻷﺳﺘﺤﻮاذ‬
‫‪Activity Ratios‬ﻧﺴﺐ اﻟﻨﺸﺎط‬
‫‪aggressive Policy‬ﺳﻴﺎﺳﺔ هﺠﻮﻣﻴﺔ ‪ -‬ﻋﺪاﺋﻴﺔ‬
‫)‪Automated Clearing House (ACHs‬ﻏﺮﻓﺔ اﻟﻤﻘﺎﺻﺔ اﻷﻟﻜﺘﺮوﻧﻴﺔ‬
‫‪Bankruptcy‬اﻟﺘﻔﻠﻴﺴﺔ‬
‫‪Bearer Bonds‬ﺳﻨﺪات ﻟﺤﺎﻣﻠﻪ‬
‫‪Bonds‬اﻟﺴﻨﺪات‬
‫‪Book Value Per Share‬اﻟﻘﻴﻤﺔ اﻟﺪﻓﺘﺮﻳﺔ ﻟﻠﺴﻬﻢ‬
‫‪Business Risk‬ﻣﺨﺎﻃﺮ اﻟﺴﻴﻮﻟﺔ‬
‫‪Callability‬ﺣﻖ اﺳﺘﻌﺎدة اﻷﺳﻬﻢ‬
‫‪Cash Budget‬اﻟﻤﻮازﻧﺔ اﻟﻨﻘﺪﻳﺔ‬
‫‪Collection Float‬ﻓﺘﺮة ﺗﺤﺼﻴﻞ اﻟﺸﻴﻚ اﻟﺬي اودﻋﺘﻪ‬
‫‪Common Stocks C/S‬اﻷﺳﻬﻢ اﻟﻌﺎدﻳﺔ‬
‫‪Compensating Balance‬أرﺻﺪة ﺗﻌﻮﻳﻀﻴﺔ‬
‫‪Compensations‬أﺗﻔﺎﻗﻴﺔﻣﻊ اﻟﺪاﺋﻨﻴﻦ ﻟﺘﺴﻮﻳﺔ دﻳﻮﻧﻬﻢ‬
‫‪Conservative Policy‬ﺳﻴﺎﺳﺔ ﻣﺘﺤﻔﻈﺔ‬
‫‪Consolidation‬ﻋﻤﻠﻴﺎت ﺿﻢ ﺑﻴﻦ ﺷﺮآﺘﻴﻦ‬
‫‪Merge‬إﻧﺪﻣﺎج ﺷﺮآﺘﻴﻦ‬
‫‪Convertibility‬ﻗﺎﺑﻠﺔ ﻟﻠﺘﻤﻮﻳﻞ‬
‫‪Cost of Capital‬ﺗﻜﻠﻔﺔ اﻟﺘﻤﻮﻳﻞ ﻃﻮﻳﻠﺔ اﻷﺟﻞ‬
‫‪Credit Terms‬اﻟﺸﺮوط اﻷﺋﺘﻤﺎﻧﻴﺔ‬
‫‪Credit worthiness‬اﻟﺠﺪارة اﻷﺋﺘﻤﺎﻧﻴﺔ‬
‫‪Date of Declaration‬ﺗﺎرﻳﺦ اﻹﻋﻼن ﻋﻦ اﻷرﺑﺎح‬
‫‪Date of Payment‬ﺗﺎرﻳﺦ ﺗﻮزﻳﻊ أو دﻓﻊ اﻷرﺑﺎح‬
‫‪Date of Record‬ﺗﺎرﻳﺦ اﺳﺘﺤﻘﺎق اﻟﺘﻮزﻳﻊ‬
‫‪Debenture Bond‬ﺳﻨﺪات ﻏﻴﺮ ﻣﻀﻤﻮﻧﺔ ﺑﺎﺻﻮل ﻣﺤﺪدة وﻟﻜﻦ اﻷﺻﻮل ﺑﻮﺟﻪ ﻋﺎم ﺗﻀﻤﻨﻬﺎ‬
‫‪Default Risk‬ﻣﺨﺎﻃﺮ اﻟﺘﻌﺜﺮ‬
‫)‪Degree of Financial Leverage (DFL‬درﺟﺔ اﻟﺮاﻓﻌﺔ اﻟﻤﺎﻟﻴﺔ‬
‫)‪Degree of Operating Leverage (POL‬درﺟﺔ اﻟﺮاﻓﻌﺔ اﻟﺘﺸﻐﻴﻠﻴﺔ‬
‫‪Disbursements float‬ﻓﺘﺮة ﺗﺤﺼﻴﻞ اﻟﺸﻴﻚ اﻟﻤﺴﺤﻮب ﻋﻠﻴﻨﺎ‬
‫‪Discount‬ﺧﺼﻢ اﻷﺻﺪار‬
‫‪Dividend Policy‬ﻣﻌﺪل ﺳﻴﺎﺳﺔ ﺗﻮزﻳﻊ اﻷرﺑﺎح‬
‫‪Dividenf Yield‬ﻣﻌﺪل او ﻣﻀﺎﻋﻒ اﻟﺮﺑﺤﻴﺔ‬
 ‫‪Draft‬اﻟﺸﻴﻚ‬
‫)‪Earnings Per Share (EPS‬رﺑﺤﻴﺔ اﻟﺴﻬﻢ أو اﻟﻌﺎﺋﺪ ﻋﻠﻰ اﻟﺴﻬﻢ‬
‫‪Efficient Portfolio‬اﻟﻤﺤﻔﻈﺔ اﻟﻜﻔﺄءة‬
‫)‪Electronic Fund Transfer (ATM‬ﻣﺎآﻴﻨﺔ اﻟﺴﺤﺐ اﻷﻟﻲ ﻟﻠﻨﻘﺪﻳﺔ‬
‫‪EX-dividend Date‬ﺗﺎرﻳﺦ ﻣﺮﺗﺒﻂ ﺑﺘﻮزﻳﻊ اﻷرﺑﺎح ﻣﺤﺪد ﻣﻦ إدارة اﻟﺒﻮرﺻﺔ‬
‫‪Exogenous‬اﻟﻤﺆاﺛﺮات اﻟﺨﺎرﺟﻴﺔ‬
‫‪Financial Forecasting‬اﻟﺘﻨﺒﺆات اﻟﻤﺎﻟﻴﺔ‬
‫‪Financial Instruments‬اﻷدوات اﻟﻤﺎﻟﻴﺔ‬
‫‪Financial Risk‬اﻟﻤﺨﺎﻃﺮ اﻟﺘﻤﻮﻳﻠﻴﺔ ‪-‬ﺧﺎﺻﺔ ﺑﻘﺮارات اﻟﺘﻤﻮﻳﻞ‬
‫‪Flotation Cost‬ﺗﻜﺎﻟﻴﻒ ﻃﺮح أﺳﻬﻢ ﺟﺪﻳﺪة‬
‫‪Going Private‬ﺟﻌﻞ اﻟﺸﺮآﺔ ﻣﻐﻠﻘﺔ اوﻗﻄﺎع ﺧﺎص‬
‫‪Going Public‬ﺟﻌﻠﺔ أﺳﻬﻢ اﻟﺸﺮآﺔ أآﺘﺘﺎب ﻋﺎم ﻟﻠﻨﺎس‬
‫‪Growth & Expansion‬اﻟﻨﻤﻮ واﻟﺘﻮﺳﻊ‬
‫‪Indexed Bonds‬ﺳﻨﺪات ﺗﺪﻓﻊ ﻓﺆاﺋﺪ ﺑﺎﺳﺘﺨﺪام اﻟﺮﻗﻢ اﻟﻘﻴﺎﺳﻲ‬
‫‪Indifference Curve‬ﻣﺤﻨﻴﺎت اﻟﺴﻮاء‬
‫‪Inflation Forecasting‬ﺗﻮﻗﻌﺎت اﻟﺘﻀﺨﻢ‬
‫‪Interest Rate Risk‬ﻣﺨﺎﻃﺮ أﺳﻌﺎر اﻟﻔﺎﺋﺪة‬
‫‪Investment Risk‬اﻟﻤﺨﺎﻃﺮ اﻷﺳﺘﺜﻤﺎرﻳﺔ ‪-‬ﺧﺎﺻﺔ ﺑﺎﻟﻘﺮارات اﻷﺳﺘﺜﻤﺎرﻳﺔ‬
‫‪Lease‬ﻋﻤﻠﻴﺔ اﻟﺘﺄﺟﻴﺮ‬
‫‪Leverage Ratios‬ﻧﺴﺐ اﻟﺮاﻓﻌﺔ‬
‫‪Market Risk‬ﻣﺨﺎﻃﺮ اﻟﺴﻮق‬
‫‪Maturity Matching‬ﺗﻨﺎﺳﺐ اﻟﺘﻤﻮﻳﻞ ﻣﻊ اﻷﺳﺘﺜﻤﺎر‬
‫‪Medium of Exchange‬وﺳﻴﻂ ﻟﻠﺘﺒﺎدل‬
‫‪Merge‬أﻧﺪﻣﺎج ‪ -‬ﻋﻤﻠﻴﺎت ﺿﻤﻦ ﺷﺮآﺔ‬
‫‪mortgage Bond‬ﺳﻨﺪات ﻳﻀﻤﻨﻬﺎ أﺻﻮل ﻣﺤﺪدة‬
‫‪Nonmarket Risk‬ﻣﺨﺎآﺮ ﻏﻴﺮ ﺗﺴﻮﻳﻘﻴﺔ‬
‫‪Norms‬ﻣﻌﺎﻳﻴﺮ أو ﻧﻤﺎذج ﻟﻠﻘﻴﺎس‬
‫‪Operating Cycle‬دورة اﻟﺘﺸﻐﻴﻞ‬
‫‪Optimal Amount‬اﻟﻘﻴﻤﺔ اﻟﻤﺜﺎﻟﻴﺔ‬
‫‪Optimal Portfolio‬اﻟﻤﺤﻔﻈﺔ اﻟﻤﺜﺎﻟﻴﺔ‬
‫‪Par value = Face Value‬اﻟﻘﻴﻤﺔ اﻷﺳﻤﻴﺔ‬
‫‪Participation‬ﺳﻨﺪات ﻟﻬﺎ ﺣﻖ اﻟﻤﺸﺎرآﺔ‬
‫‪Portfolio Management‬إدارة اﻟﻤﺤﻔﻈﺔ اﻷﺳﺘﺜﻤﺎرﻳﺔ‬
‫‪Portfolio Risk‬ﻣﺨﺎﻃﺮ اﻟﻤﺤﻔﻀﺔ‬
‫‪Portfolio Theory‬ﻧﻈﺮﻳﺔ اﻟﻤﺤﻔﻀﺔ‬
‫‪Profit Maximization‬ﺗﻌﻈﻴﻢ اﻟﺮﺑﺤﻴﺔ‬
‫‪Precautionary Measure‬آﻤﻌﻴﺎر ﻟﻠﺘﺤﻮط‬
‫‪Preemptive Rights‬ﺣﻖ اﻟﺸﻔﻌﺔ‬
‫)‪Preferred Stocks (P/S‬اﻷﺳﻬﻢ اﻟﻤﻤﺘﺎزة‬
‫‪Permium‬ﻋﻼوة اﻷﺻﺪار‬
‫‪Primary Market‬اﻟﺴﻮق اﻷوﻟﻴﺔ‬
‫‪Priority in Assets & Earnings‬اﻷوﻟﻮﻳﺔ ﻓﻲ أﺻﻮل اﻟﺸﺮآﺔ وأرﺑﺎﺣﻬﺎ‬
‫‪Profitability Ratios‬ﻧﺴﺐ اﻟﺮﺑﺤﻴﺔ‬
‫‪Purchasing Power Risk‬ﻣﺨﺎﻃﺮ اﻟﻘﻮة اﻟﺸﺮاﺋﻴﺔ‬
 ‫‪Quick Ratio‬ﻧﺴﺒﺔ اﻟﺴﻴﻮﻟﺔ اﻟﺴﺮﻳﻌﺔ‬
‫‪Redeemability‬ﺣﻖ اﺳﺘﻌﺎدﺗﻬﺎ‬
‫‪Registered Bonds‬ﺳﻨﺪات أﺳﻤﻴﺔ ‪ -‬او ﻣﺴﺠﻠﺔ‬
‫‪Reverse Stock Splits‬إﻋﺎدة اﻟﺘﻨﻈﻴﻢ‬
‫‪Secondary Market‬اﻟﺴﻮق اﻟﺜﺎﻧﻮﻳﺔ‬
‫‪Serial Bonds‬ﺳﻨﺪات ذات ﺗﻮارﻳﺦ اﺳﺘﺤﻘﺎق ‪-‬ﻣﺘﺴﻠﺴﻠﺔ‬
‫‪Shareholders Wealth‬ﺛﺮوة اﻟﻤﻼك‬
‫‪Solvency Ratios‬ﻧﺴﺒﺔ ﺗﻘﻴﺲ ﻗﺪرة اﻟﻤﻨﺸﺄة ﻋﻠﻰ ﺳﺪاد اﻟﺘﺰاﻣﺎﺗﻬﺎ ﻗﺼﻴﺮة اﻷﺟﻞ‬
‫‪Speculation‬اﻟﻤﻀﺎرﺑﺔ‬
‫‪Stability of Eanings‬ﺛﺒﺎت او أﺳﺘﻘﺮار اﻷرﺑﺎح‬
‫‪Stock Dividend‬ﺗﻮزﻳﻌﺎت ﻓﻲ ﺷﻜﻞ أﺳﻬﻢ ) اﻷﺳﻬﻢ اﻟﻤﺠﺎﻧﻴﺔ)‬
‫‪Stock Split‬ﺗﺠﺰﺋﺔ اﻷﺳﻬﻢ‬
‫‪Stock Warrants‬ﺣﻖ ﻳﻤﻜﻦ ﻟﺤﺎﻣﻠﺔ ﺷﺮاء أﺳﻬﻢ ﺷﺮآﺔ ﺑﺴﻌﺮ ﻣﺎ ﻓﻲ ﺗﺎرﻳﺦ ﻣﺎ ﻓﻲ اﻟﻤﺴﺘﻘﺒﻞ‬
‫‪Takover‬ﻋﻤﻠﻴﺔ اﻟﺸﺮاء او اﻷﺳﺘﺤﻮاذ‬
‫‪TradeOff‬ﻳﺘﻌﺎرض ﻣﻊ‬
‫‪Tender Offer‬ﻋﺮوض ﻟﺸﺮاء آﻤﻴﺔ ﻣﻦ اﺳﻬﻢ إﺣﺪى اﻟﺸﺮآﺎت‬
‫‪Total Risk‬إﺟﻤﻠﻲ اﻟﻤﺨﺎﻃﺮ‬
‫‪Treasury Bills‬أذون اﻟﺨﺰاﻧﺔ‬
‫‪Treasury Stock‬أﺳﻬﻢ اﻟﺨﺰﻳﻨﺔ )اﻟﺨﺰاﻧﺔ)‬
‫‪Undrwriting Costs‬ﺗﻜﺎﻟﻴﻒ اﻷآﺘﺘﺎب )ﻃﺮح اﻷﺳﻬﻢ ﻟﻺآﺘﺘﺎب اﻟﻌﺎم)‬
‫‪Voting Rights‬ﺣﻖ اﻟﺘﺼﻮﻳﺖ‬
‫‪Zero-Coupon Bonds‬ﺳﻨﺪات ﻻﻳﺘﻢ ﻋﻨﺎ أداء ﻓﻮاﺋﺪ‬

‫‪Combination‬ﻣﺠﻤﻮﻋﺔ ‪-‬ﺗﻮﻟﻴﻔﻴﺔ‬
‫‪Comercial Policy‬ﺳﻴﺎﺳﺔ ﺗﺠﺎرﻳﺔ‬
‫‪Commodity‬ﺳﻠﻌﺔ‬
‫‪Comaparattive advantage‬ﻣﻴﺰة ﻧﺴﺒﻴﺔ‬
‫‪Comaparattive statics‬ﻣﻘﺎرﻧﺔ أﺳﺘﺎﺗﻴﻜﻴﺔ‬
‫‪Competition‬ﻣﻨﺎﻓﺴﺔ‬
‫‪Competitive firm‬ﻣﺆﺳﺴﺔ ﺗﻨﺎﻓﺴﻴﺔ‬
‫‪Competitive Market‬ﺳﻮق ﺗﻨﺎﻓﺴﻲ‬
‫‪Cometitor‬ﻣﻨﺎﻓﺲ‬
‫‪Complementary Good‬ﺳﻠﻌﺔ ﻣﻜﻤﻠﺔ‬
‫‪Concave‬ﻣﺤﺪب ﻣﻦ أﻋﻠﻰ‬
‫‪Concepts‬ﻣﻔﺎهﻴﻢ‬
‫‪Conduct‬ﺗﺼﺮف ﺳﻠﻮك‬
‫‪Consumer‬ﻣﺴﺘﻬﻠﻚ‬
‫‪Consumer Good‬ﺳﻠﻌﺔ اﺳﺘﻬﻼآﻴﺔ‬
‫‪Consumer's surplus‬ﻓﺎﺋﺾ اﻟﻤﺴﺘﻬﻠﻚ‬
‫‪Consumption‬اﺳﺘﻬﻼك‬
‫‪Contaction‬اﻧﻜﻤﺎش‬
‫‪convex‬ﻣﻘﻌﺮ ﻣﻦ أﻋﻠﻰ‬
‫‪cost‬ﺗﻜﻠﻔﺔ‬
 ‫ﻣﻨﺤﻨﻰ اﻟﺘﻜﺎﻟﻴﻒ‬cost Curve
‫ﺟﺪول اﻟﺘﻜﺎﻟﻴﻒ‬Cost Schedule
‫ﻣﺮوﻧﺔ اﻟﻄﻠﺐ اﻟﺘﻘﺎﻃﻌﻴﺔ‬Cross Elasticity of Demand
‫ﻣﻨﺤﻨﻰ‬Curve
‫ﻣﻨﺎﻓﺴﺔ ﻗﺎﺗﻠﺔ‬Cut thorat Competition
‫ﻃﻠﺐ‬Demand
‫ﻣﻨﺤﻨﻰ اﻟﻄﻠﺐ‬demand curve
‫ﺟﺪول اﻟﻄﻠﺐ‬demand schedule
‫ﻣﺘﻐﻴﺮ ﺗﺎﺑﻊ‬dependent variable
‫ﻋﺠﺰ‬deficit
‫رﻏﺒﺔ‬desire
‫اﺷﺘﻘﺎق‬derivation
‫ﻣﺸﺘﻖ‬derived
‫ﻃﻠﺐ ﻣﺸﺘﻖ‬derived demand
‫ﻣﺤﺪدات اﻟﻄﻠﺐ‬determinants od demand
‫ﻣﺤﺪدات اﻟﻌﺮض‬determinants of Supply
‫ ﺗﻤﻴﻴﺰ‬- ‫ﺗﻨﻮﻳﻊ‬differentiation
‫ﻳﺘﻨﺎﻗﺺ‬diminish
‫ﺗﻨﺎﻗﺺ اﻟﻌﺎﺋﺪ اﻟﺤﺪي‬diminishing marginal returns
‫ﺗﻨﺎﻗﺺ اﻟﻤﻨﻔﻌﺔ اﻟﺤﺪﻳﺔ‬diminishing marginal Utility
‫ﻣﺒﺎﺷﺮ‬Direct
‫ﻋﻼﻗﺔ ﻃﺮدﻳﺔ‬Direct relation
‫اﺗﺠﺎﻩ‬Direction
‫ﺗﻤﻴﻴﺰ‬discrimination
‫ﺗﺒﺬﻳﺮات اﻟﺤﺠﻢ‬Diseconomies of scale
‫ﺗﻮزﻳﻊ‬distrbution
‫ﻣﻨﺤﺪر اﻟﻲ اﺳﻔﻞ‬downward-sloping
‫ﺗﺤﻠﻴﻞ اﻗﺘﺼﺎدي‬Economic Analysis
‫آﻔﺎءة اﻗﺘﺼﺎدﻳﺔ‬Economic efficency
‫هﺪف اﻗﺘﺼﺎدي‬economic goal
‫ﻧﻤﻮ اﻗﺘﺼﺎدي‬economic growth
‫ﺧﺴﺎرة اﻗﺘﺼﺎدﻳﺔ‬economic loss
‫ﻧﻤﻮذج اﻗﺘﺼﺎدي‬Economic model
‫رﺑﺢ اﻗﺘﺼﺎدي‬Economic Profit
‫اﺳﺘﻘﺮار اﻗﺘﺼﺎدي‬Economic Stability
‫ﻧﻈﺎم اﻗﺘﺼﺎدي‬Economic System
‫ﻧﻈﺮﻳﺔ اﻗﺘﺼﺎدﻳﺔ‬Econimic theroy
‫اﻗﺘﺼﺎد‬Ecionmics
‫وﻓﻮرات اﻟﺤﺠﻢ‬Economies of Scale
‫اﻻﻗﺘﺼﺎد‬Economy
‫ﻃﻠﺐ ﻓﻌﺎل‬Effective Demand
‫آﻔﺎءة‬Efficiency
‫آﻔﻮء‬Efficient
‫ﻋﻤﺎﻟﺔ‬- ‫ﺗﺸﻐﻴﻞ‬Employment
 ‫ﻃﻠﺐ ﻣﺮن‬Elastic demand
‫ﻣﺮوﻧﺔ اﻟﻌﺮض‬Elestic Supply
‫ﻣﺮوﻧﺔ اﻟﻄﻠﺐ‬Elesticity of Demand
‫ﻣﺮوﻧﺔ اﻟﻌﺮض‬Elesticity of Supply
‫اﻟﻄﺎﻗﺔ‬Energy
‫ اﻟﻤﺪﻳﺮ‬- ‫ﻣﺎﻟﻚ‬- ‫ﻣﻨﻈﻢ‬Entrepreneur
‫ﻣﻨﺤﻨﻰ ﻣﻈﺮوﻓﻲ‬Envelope Curve
‫ﻣﺴﺎوأة‬Equality
‫ﺗﻮازن‬Equilibrium
‫وﺿﻊ ﻣﺘﻮازن‬Equilibrium position
‫ﺳﻌﺮ اﻟﺘﻮازن‬Equilibrium Price
‫آﻤﻴﺔ اﻟﺘﻮازن‬Equilibrium quantity
‫اﻟﻌﺪاﻟﺔ‬Equity
‫ زاﺋﺪ‬-‫ﻓﺎﺋﺾ‬Excess
‫ﻃﻠﺐ زاﺋﺪ‬Excess demand
‫ﻋﺮض زاﺋﺪ‬Excess Supply
‫ﺗﺒﺎدل‬Exchange
‫ﺧﻂ اﻟﺘﻮﺳﻊ‬Expansion Path
‫ﺗﻮﻗﻊ‬Expectation
‫ﺻﺮﻳﺢ ﻇﺎهﺮ‬explicit
‫ﺗﻜﻠﻔﺔ ﺻﺮﻳﺤﺔ‬explicit cost
‫ﺗﺼﺪﻳﺮ‬Export
‫ﺻﺎدرات‬Exports
‫اﻋﺎﻧﺔ ﺗﺼﺪﻳﺮ‬Export Subsidy
‫اﺛﺮ ﺧﺎرﺟﻲ‬Externality
‫ﺗﺒﺪﻳﺮات ﺧﺎرﺟﻴﺔ‬External diseconomies
‫وﻓﻮرات ﺧﺎرﺟﻴﺔ‬External ecomomise
‫ﻋﻨﺼﺮ اﻧﺘﺎج‬Factor of Production
‫ﺗﻮﻓﺮ ﻋﻨﺎﺻﺮ اﻷﻧﺘﺎج‬Factor endowment
‫ﻣﺆﺳﺴﺔ‬firm
‫ﺗﻜﻠﻔﺔ ﺛﺎﺑﺘﺔ‬Fixed Cost
‫ﻧﺪرة‬- ‫ﻧﻘﺺ اﻟﻤﺆن‬Scarcity
‫اﻟﺰﻳﺎدة او اﻟﻨﻤﻮ‬accreation
‫أي ﻣﺒﻠﻎ ﻣﺪﻳﻦ ﻳﻈﻬﺮ ﻓﻲ اﻟﺤﺴﺎب‬adverse balance
‫هﻲ آﻤﻴﺔ اﻟﻤﺒﺎﻟﻎ اﻟﻤﺴﺘﺤﻘﺔ ﻋﻠﻰ اﻟﻌﻤﻼء ﺗﻈﻬﺮ ﺣﺴﺐ اﻟﺰﻣﻦ‬aging Schedule
‫اﻟﺘﻐﻴﺮات اﻟﻤﺤﺎﺳﺒﻴﺔ‬Accounting changes
‫ﻧﻤﻮذج ﻟﺤﻔﻆ ﺗﺎرﻳﺦ اﻷﺻﻮل ﻓﻲ اﻟﺸﺮآﺔ‬8-K
‫اﻟﻘﻮة اﻟﻌﺎﻣﻠﺔ اﻟﻤﺘﻨﻮﻋﺔﺗﺰﻳﺪ اﻧﺘﺨﺎب اﻟﻤﺮﺷﺢ‬A diverse workforce increases the candidate poo
‫اﻟﻘﻮى اﻟﻌﺎﻣﻠﺔ اﻟﻤﺘﻨﻮﻋﺔ اآﺜﺮ إﺑﺪاﻋﺎ‬A diverse workforce is more creative
‫اﻟﻘﻮة اﻟﻌﺎﻣﻠﺔ اﻟﻤﺘﻨﻮﻋﺔ ﺗﺆﺛﺮ ﻋﻠﻰ اﻟﺴﻜﺎن‬A diverse workforce reflects the population
‫ﺣﻖ‬،‫ﺗﺨﻞ )ﻋﻦ ﻣﻠﻚ‬abandonment
‫إﻟﻐﺎء‬.‫ﺧﻤﻮد‬.‫ﺗﺨﻔﻴﺾ‬abatement
‫ط ﺣﺴﺎب ﺗﻜﺎﻟﻴﻒ‬ َ ‫ أﺳﻨ َﺪ ﻧﺸﺎ‬/ ‫أي ﺑﻲ ﺳﻲ‬ABC/activity based costing
‫اﻟﻘﺪرة ﻟﻠﺘَﺤﻠﻴﻞ‬Ability to analyze
 ‫اﻟﻘﺪرة ﻋﻠﻰ اﻟﺴﺪاد‬ability to reimburse
‫ﻦ‬
ِ ‫ت ﻧﻈﺮ اﻷﻋﻀﺎء اﻵﺧﺮﻳ‬ِ ‫اﻟﻘﺪرة ﻹﺣﺘِﺮام وﺟﻬﺎ‬Ability to respect viewpoints of other members
‫اﻟﻔﻘﻴﺮ ﺻﺤﻴﺢ اﻟﺒﻨﻴﺔ‬able-bodied poor
‫ﺗﺄآﻞ اﻟﻌﻤﻠﺔ‬abrasion
‫ﻏﻴﺎب ﻓﻘﺪان‬absence
‫اﻟﻐﻴﺎﺑﻴﺔ‬Absenteeism
‫ﻣﻄﻠﻖ‬absolute
‫اﻟﻘﻴﻤﺔ اﻟﻤﻄﻠﻘﺔ‬Absolute Amount
‫ﻋﻘﺪ ﻣﻄﻠﻖ‬absolute contract
‫ﺗﻈﻬﻴﺮ ﻣﻄﻠﻖ‬absolute endorsement
‫اﻷوﻟﻮﻳﺔ اﻟﻤُﻄﻠﻘﺔ‬Absolute priority
‫ﺣﻖ ﻣﻠﻜﻴﺔ ﻣﻄﻠﻖ‬absolute title
‫ﺗﺤﻤﻞ اﻟﺮﺳﻮم‬absorption
‫اﻟﺘﻜﻠﻔﺔ اﻟﺘﺤﻤﻴﻠﻴﺔ‬absorption cost
*‫ﻧﻈﺎم اﻟﺘﻜﺎﻟﻴﻒ اﻟﻜﻠﻴﺔ أو اﻹﺟﻤﺎﻟﻴﺔ‬Absorption Costing System*
‫ﺧﻼﺻﺔ ﺳﻨﺪ اﻟﻤﻠﻜﻴﺔ‬abstract of title
‫اﻟﻮﻓﺮة‬abundance
‫اﻟﻮﻓﺮة‬abundance
‫اﻗﺘﺼﺎد اﻟﻮﻓﺮة‬Abundance Economy
‫ اﻟﻤﻌﺠﻞ ) ﻟﻸﺻﻞ‬/‫اﻟﻤﺘﻨﺎﻗﺺ‬- ‫اﻟﻬﻼك اﻟﻤﺘﺴﺎرع‬Accelerated depreciation (of an asset)*
)*‫اﻟﻤﻠﻤﻮس‬
‫اﻟﺘﻌﺠﻴﻞ ﻓﻲ ﺗﺴﺪﻳﺪ اﻟﺪﻳﻦ‬acceleration
‫ﻣﺒﺪأ اﻟﺘﻌﺠﻴﻞ‬Acceleration Principle
‫ﻣﺼﺮف ﻟﻘﺒﻮل اﻟﺴﻨﺪات‬acceptance bank
‫آﻤﺒﻴﺎﻟﺔ ﻟﻠﻘﺒﻮل‬acceptance bill of exchange
‫ﺷﻴﻚ ﺑﻤﻮﺟﺐ اﻟﻘﺒﻮل‬Acceptance Check
‫ﺗﺪﺧﻞ اﻟﻐﻴﺮ ﻓﻰ ﻗﺒﻮل اﻟﻜﻤﺒﻴﺎﻟﺔ‬acceptance for honour
‫ض‬
ِ ‫ﻗﺒﻮل اﻟﻌﺮ‬Acceptance of the offer
‫اﻟﻘﺒﻮل‬Acceptances
‫اﻟﺘﺄﻣﻴﻦ ﺿﺪ اﻟﺤﻮادث‬accident insurance
‫ﻣﻌﺪل وﻗﻮع اﻟﺤﻮداث‬accident rate
‫اﻟﻤﻮت واﻟﺘﺠﺰﺋﺔ اﻟﻌﺮﺿﻴﺔ‬Accidental Death & Dismemberment
‫اﻹﻧﺠﺎز‬Accomplishment
‫اﻧﺴﺠﺎم ﻣﻄﺎﺑﻘﺔ‬accordance
‫ﺣﺴﺎب‬Account
‫ﺗﺤﺪﻳﺪ اﻟﺤﺴﺎب واﻟﻤﺴﺆوﻟﻴﺔ‬account and risk
*‫رﺻﻴﺪ اﻟﺤﺴﺎب‬Account Balance*
‫ﺗﺄدﻳﺔ اﻟﺤﺴﺎب‬accountabilite
‫ﻣﺴﺌﻮﻟﻴﺔ ﻣﺤﺎﺳﺒﺔ َﺗ ْﺄ ِد َﻳ ُﺔ اﻟﺤِﺴﺎب‬accountability
*‫اﻟﻤﺤﺎﺳﺐ‬Accountant*
*‫اﻟﻤﺤﺎﺳﺒﻮن‬Accountants*
‫اﻟﻤﺤﺎﺳﺒﺔ‬Accounting
‫ج‬
ِ ‫اﻟﻤﺤﺎﺳﺒﺔ و ِذآْﺮ اﻟﻨﻤﺎذ‬Accounting and reporting models
*‫اﻟﻔﺮوض أو اﻻﻓﺘﺮاﺿﺎت اﻟﻤﺤﺎﺳﺒﻴﺔ‬Accounting Assumptions (Postulates)*
 *‫ اﻟﻤﺒﺎدئ اﻟﻤﺤﺎﺳﺒﻴﺔ‬- ‫اﻟﻤﻔﺎهﻴﻢ اﻟﻤﺤﺎﺳﺒﻴﺔ‬Accounting Concepts*
*‫ اﻟﻤﺤﺪدات اﻟﻤﺤﺎﺳﺒﻴﺔ‬- ‫اﻟﻘﻴﻮد اﻟﻤﺤﺎﺳﺒﻴﺔ‬Accounting Constraints*
*‫اﻟﺪورة اﻟﻤﺤﺎﺳﺒﻴﺔ‬Accounting Cycle*
‫ﻣﺤﺎﺳﺒﺔ اﻟﺘﻨﻮﻳ ِﻊ‬ACCOUNTING DIVERSITY
*‫اﻟﻌﻨﺎﺻﺮ اﻟﻤﺤﺎﺳﺒﻴﺔ‬Accounting Elements*
*‫اﻟﻤﻌﺎدﻟﺔ اﻟﻤﺤﺎﺳﺒﻴﺔ‬Accounting Equation*
‫ث‬
ِ ‫ﻣﺤﺎﺳﺒﺔ اﻟﺤﺪ‬ACCOUNTING EVENT
‫اﻟﺪﺧﻞ )اﻟﺮﺑﺢ( اﻟﻤﺤﺎﺳﺒﻰ‬Accounting income
*‫اﻟﻤﻌﻠﻮﻣﺎت اﻟﻤﺤﺎﺳﺒﻴﺔ‬Accounting Information*
‫ﻣﺤﺎﺳﺒﺔ اﻟﻘﻴﺎس واﻷﻓﺼﺎح‬ACCOUNTING MEASUREMENT AND DISCLOSURE
‫ اﻟﻨﻈﺮﻳﺔ اﻟﻤﺤﺎﺳﺒﻴﺔ‬/ ‫اﻟﻄﺮﻳﻘﺔ اﻟﻤﺤﺎﺳﺒﻴﺔ‬accounting method
*‫اﻷهﺪاف اﻟﻤﺤﺎﺳﺒﻴﺔ‬Accounting Objectives*
‫اﻟﻔﺘﺮة اﻟﻤﺤﺎﺳﺒﻴﺔ‬ACCOUNTING PERIOD
*‫ اﻟﻔﺘﺮة اﻟﻤﺎﻟﻴﺔ‬- ‫اﻟﻔﺘﺮة اﻟﻤﺤﺎﺳﺒﻴﺔ‬Accounting Period (Periodicity)*
*‫اﻟﺴﻴﺎﺳﺎت اﻟﻤﺤﺎﺳﺒﻴﺔ‬Accounting Policies*
‫ﺗﻄﺒﻴﻘﺎت ﻣﺤﺎﺳﺒﻴﺔ‬Accounting practices
‫اﻟﻤﺒﺎدئ اﻟﻤﺤﺎﺳﺒﻴﺔ‬Accounting principles
*‫ﻣﺠﻠﺲ ﻣﺒﺎدئ اﻟﻤﺤﺎﺳﺒﺔ اﻷﻣﺮﻳﻜﻲ‬Accounting Principles Board (APB)*
*‫اﻹﺟﺮاءات اﻟﻤﺤﺎﺳﺒﻴﺔ‬Accounting Procedures*
*‫ﻧﺸﺮات اﻟﺒﺤﻮث اﻟﻤﺤﺎﺳﺒﻴﺔ‬Accounting Research Bulletins*
*‫اﻟﻤﻌﺎﻳﻴﺮ اﻟﻤﺤﺎﺳﺒﻴﺔ‬Accounting Standards*
*‫اﻟﻨﻈﻢ اﻟﻤﺤﺎﺳﺒﻴﺔ‬Accounting Systems*
‫ف‬
ِ ‫ﻣﺤﺎﺳﺒﺔ ﺗﻮﻗﻴﺖ اﻹﺧﺘﻼ‬ACCOUNTING TIMING DIFFERENCE
‫اﻟﻤﻌﺎﻟﺠﺔ اﻟﻤﺤﺎﺳﺒﻴﺔ‬ACCOUNTING TREATEMENT
*‫ﻣﺤﺎﺳﺒﺔ‬Accounting*
*‫ﺣﺴﺎﺑﺎت اﻟﺪاﺋﻨﻴﻦ‬Accounts Payable*
‫ﻟﺘﻤﻮﻳﻞ ﻋﻦ ﻃﺮﻳﻖ اﻟﺤﺴﺎﺑﺎت اﻟﻤﺪﻳﻨﺔ‬accounts receivable financing
*‫ اﻟﻤﺪﻳﻨﻮن‬- ‫ﺣﺴﺎﺑﺎت اﻟﻌﻤﻼء‬Accounts Recievable*
‫اﻟﻨﻤﻮ‬Accretion
‫أﺳﺎس اﻻﺳﺘﺤﻘﺎق ﻓﻰ اﻟﻤﺤﺎﺳﺒﺔ‬Accrual accounting
*‫أﺳﺎس اﻹﺳﺘﺤﻘﺎق اﻟﻤﺤﺎﺳﺒﻲ‬Accrual Basis of Accounting*
‫ﻣﻔﻬﻮم اﻻﺳﺘﺤﻘﺎق‬Accrual Concept
‫ﺣﺼﺔ أرﺑﺎح ﻣﺴﺘﺤﻘﺔ‬accrued dividend
*‫ﻣﺼﺮوﻓﺎت ﻣﺴﺘﺤﻘﺔ اﻟﺪﻓﻊ‬Accrued Expenses*
‫اﻟﻤﺨﺰون اﻟﻤﺘﺮاآﻢ‬ACCRUED INVENTORY
*‫إﻳﺮادات ﻣﺴﺘﺤﻘﺔ اﻟﻘﺒﺾ‬Accrued Revenues*
*‫ﻣﺠﻤﻊ اﻻهﺘﻼك‬Accumilated Depreciation*
‫ﺟ ّﻤ ْﻊ‬Accumulate
‫اﻷﺳﺘﻬﻼك اﻟﻤﺘﺮاآﻢ‬Accumulated Depreciation
‫اﻟﺪﺧﻞ اﻟﺸﺎﻣﻞ اﻵﺧﺮ اﻟﻤﺘﺮاآﻢ‬Accumulated other comprehensive income
‫اﻟﺮﺑﺢ اﻟﻤﺘﺮاآﻢ‬Accumulated profit
‫ ﻳﺘﺮاآﻢ‬. ‫ ﻳﺘﻜﺪّس‬.‫ َﻳ ْﺮآُﻢ‬. ‫ﻳُﻜ ِﺪّس‬accumulating
‫ﺧﻂ ﺗﻮزﻳﻊ ﻣﺘﺮاآﻢ‬Accumulation Distribution Line
‫ ِدﻗّﺔ‬. ‫ ﺻﺤﺔ‬. ‫ﺿﺒْﻂ‬ َ accuracy
 ‫‪accurately‬ﻋﻠﻰ ﻧﺤﻮ ﺻﺤﻴﺢ أو دﻗﻴﻖ‬
‫‪Achieve‬ﺗﺤﻘﻖ‬
‫‪Acid test ratio‬ﻧﺴﺒﺔ اﻟﺴﻴﻮﻟﺔ اﻟﺴﺮﻳﻌﺔ‬
‫‪ACKNOWLEDGEMENT OF INDEBTEDNESS‬اﻷﻋﺘﺮاف ﺑﺎﻟﺪﻳﻦ‬
‫‪Acknowledgments‬اﻹﻗﺮارات‬
‫ت اﻟﻤُﻜ َﺘﺴَﺒ ِﺔ‬
‫‪acquired needs theory‬ﻧﻈﺮﻳﺔ اﻟﺤﺎﺟﺎ ِ‬
‫‪acquiring‬اﻹآﺘِﺴﺎب‬
‫‪Acquisition‬اﻗﺘﻨﺎء ‪ ،‬اآﺘﺴﺎب‪ ،‬ﺗﻤﻠﻚ‬
‫‪Acquisition cost‬ﺗﻜﻠﻔﺔ اﻻﻗﺘﻨﺎء‬
‫‪ACQUISITION COST‬ﺗﻜﻠﻔﺔ اﻟﺤﺼﻮل ﻋﻠﻰ اﻷﺻﻮل‬
‫‪Acquisitions‬اﻟﺤﻴﺎزة اﻟﻤﻠﻜﻴﺔ‬
‫‪Acquisitions and investments‬اﻟﻤﻜﺘﺴﺒﺎت واﻹﺳﺘﺜﻤﺎرات‬
‫‪ACRONYM‬اﻟﻤﺨﺘﺼﺮ‬
‫‪ACTION PLANS‬ﻓﻮاﺋﺪ اﻟﺘﺨﻄﻴﻂ‬
‫‪Actionability‬اﻟﻘﺪرة ﻋﻠﻰ اﻟﻔﻌﻞ‬
‫‪activator‬اﻟﻤﻨﺸّﻂ‬
‫‪Active Balance‬ﻣﻴﺰان ﻣﻮﺟﺐ‬
‫‪Active loan‬ﻗﺮض ﻧﺸﻴﻂ‪ /‬ﻗﺮض ﻧﺸﻂ‬
‫‪Active saving account‬ﺣﺴﺎب ﺗﻮﻓﻴﺮ ﻧﺸﻴﻂ‪ /‬ﻧﺸﻂ‬
‫‪active training methods‬ﻃﺮق اﻟﺘﺪرﻳﺐ اﻟﻨﺸﻴﻄ ِﺔ‬
‫*‪activities‬ﻧﺸﺎﻃﺎت*‬
‫*)‪Activity Based Costing (ABC‬ﺗﻜﺎﻟﻴﻒ اﻷﻧﺸﻄﺔ‪ :‬أﺣﺪ ﻃﺮق ﻣﺤﺎﺳﺒﺔ اﻟﺘﻜﺎﻟﻴﻒ اﻟﺘﻲ ﺗﻌﺘﻤﺪ ﻋﻠﻰ‬
‫اﻷﻧﺸﻄﺔ ﻓﻲ ﺗﻮزﻳﻊ اﻟﺘﻜﺎﻟﻴﻒ ﻏﻴﺮ اﻟﻤﺒﺎﺷﺮة*‬
‫*)‪Activity Based Management (ABM‬إدارة اﻷﻧﺸﻄﺔ‪ :‬ﺗﺼﻒ اﻟﻘﺮارات اﻻدارﻳﺔ اﻟﺘﻲ ﺗﻌﺘﻤﺪ ﻋﻠﻰ‬
‫ﺗﻜﻠﻔﺔ اﻷﻧﺸﻄﺔ ﻓﻲ ﺗﺤﺴﻴﻦ اﻟﺮﺑﺤﻴﺔ*‬
‫‪Actual amount‬اﻟﻤﺒﻠﻎ اﻟﻔﻌﻠﻲ‪/‬اﻟﻘﻴﻤﺔ اﻟﺤﻘﻴﻘﻴﺔ‬
‫‪actual asset‬أﺻﻞ ﺣﻘﻴﻘﻲ‬
‫*‪Actual Basis of Accounting‬أﺳﺎس اﻻﺳﺘﺤﻘﺎق اﻟﻤﺤﺎﺳﺒﻲ*‬
‫‪Actual Cost of Work Performed‬ﺗﻜﻠﻔﺔ ﻓﻌﻠﻴﺔ ﻋﻦ اﻟﻌﻤﻞ اﻟﻤﻨﺠﺰ‬
‫‪actual costs‬ﺗﻜﻠﻔﺔ ﺣﻘﻴﻘﻴﺔ‬
‫‪actual data‬ﺑﻴﺎﻧﺎت واﻗﻌﻴﺔ‪ ،‬ﺑﻴﺎﻧﺎت ﺧﺎم‬
‫‪Actual loss‬اﻟﺨﺴﺎرة اﻟﻔﻌﻠﻴﺔ‬
‫‪actual tare‬وزن اﻟﻌﺒﻮات اﻟﻔﻌﻠﻲ‬
‫*‪Actual‬ﻓﻌﻠﻲ*‬
‫‪Actuarial gains and losses‬اﻟﻤﻜﺎﺳﺐ واﻟﺨﺴﺎﺋﺮ اﻟﺘﺄﻣﻴﻨﻴﺔ‬
‫‪ACTUARIAL METHOD‬اﻟﻄﺮﻳﻘﺔ اﻟﺘﺄﻣﻴﻨﻴﺔ‬
‫‪Actuarial present value‬اﻟﻘﻴﻤﺔ اﻟﺤﺎﻟﻴﺔ اﻟﺘﺄﻣﻴﻨﻴﺔ‬
‫‪actuary‬ﺧﺒﻴﺮ ﺣﺴﺎﺑﺎت ﺗﺄﻣﻴﻦ‬
‫)‪Actuary (insurance‬اﻟﻤﺨﻤﻦ ) اﻟﺘﺄﻣﻴﻦ( ﺧﺒﻴﺮ ﺣﺴﺎﺑﺎت اﻟﺘﺄﻣﻴﻦ‬
‫ص‬
‫‪ad hoc arbitrator‬اﻟﺤﻜﻢ اﻟﺨﺎ ّ‬
‫‪ad valorem‬ﺣﺴﺐ اﻟﻘﻴﻤﺔ‬
‫‪ad valorem tariff‬ﺗﻌﺮﻓﺔ ﻋﻠﻰ أﺳﺎس اﻟﻘﻴﻤﺔ‬
‫‪ad valorem tariff‬ﺗﻌﺮﻓﺔ ﻋﻠﻰ أﺳﺎس اﻟﻘﻴﻤﺔ‬
‫‪ad valorem tax‬ﺿﺮﻳﺒﺔ ﻋﻠﻰ أﺳﺎس اﻟﻘﻴﻤﺔ‬
 ‫ ﻳﺠﻤﻊ‬/ ‫اﺟﻤﻊ‬add
‫ﻲ‬
ِ ‫إﺷﺘﺮاط اﻟﺜﺮو ِة اﻹﺿﺎﻓ‬Additional asset stipulation
‫ﺣﺪ اﺋﺘﻤﺎﻧﻲ إﺿﺎﻓﻲ‬Additional credit
‫ﺣﺪ اﺋﺘﻤﺎﻧﻲ إﺿﺎﻓﻲ‬Additional credit
‫إﺿﺎﻓﺎت وﺗﺤﺴﻴﻨﺎت‬additions and betterments
‫إﺿﺎﻓﺎت وﺗﺤﺴﻴﻨﺎت‬additions and betterments
‫آﻔﺎﻳﺔ اﻟﺘﻐﻄﻴ ِﺔ‬Adequacy of coverage
‫ف ﺑﺎﻟﻤﺮاد‬ ٍ ‫ وا‬. ‫ ﻣﻼﺋﻢ‬. ‫ف‬ ٍ ‫آﺎ‬Adequate
‫ﻣﻔﻬﻮم اﻹﻓﺼﺎح اﻟﺘﺎم‬Adequate disclosure
‫ﻣﻔﻬﻮم اﻹﻓﺼﺎح اﻟﺘﺎم‬Adequate Disclosure
‫ َآﻤَﺎ َﻳ ْﻨ َﺒﻐِﻲ‬. ‫ف‬
ٍ ‫ﻋﻠَﻰ َﻧﺤْﻮ آﺎ‬
َ adequately
‫اﻧﻀﻤﺎم اﺧﻼص‬adherence
‫ ﻗﺮار‬. ‫ﺣﻜﻢ‬adjudication
‫أﻣﺮ ﺑﺸﻬﺮ اﻹﻓﻼس‬adjudication order
‫اﻟﺤﺴﺎب اﻟﻤُﻠﺤَﻖ‬ADJUNCT ACCOUNT
‫ ﺳﻌﺮ ﻗﺎﺑﻞ ﻟﻠﺘﻌﺪﻳﻞ‬/‫ﻣﻌﺪل‬Adjustable rate
‫اﻟﺮهﻦ اﻟﻘﺎﺑﻞ ﻟﻠﺘﻌﺪﻳﻞ اﻟﺪرﺟﺔ‬Adjustable-rate mortgage
‫اﻟﻘﻴﻤﺔ اﻟﺪﻓﺘﺮﻳﺔ اﻟﻤﻌﺪّﻟﺔ‬ADJUSTED BOOK VALUE
‫ﺗﻜﻠﻔﺔ رأس اﻟﻤﺎل اﻟﻤﻌﺪﻟﺔ‬Adjusted cost of capital
‫ﻧﺴﺒﺔ اﻟﻔﺎﺋﺪة اﻟﻤﻌﺪﻟﺔ‬Adjusted interest rate
‫اﻟﺮﺑﺢ اﻟﺘﺸﻐﻴﻠﻲ اﻟﻤﻌﺪل‬Adjusted operating profit
‫اﻟﺮﺑﺢ اﻟﺘﺸﻐﻴﻠﻲ اﻟﻤﻌﺪل‬Adjusted operating profit
‫ اﻷﺻﻮل اﻟﻤﻌﺪل‬/‫اﻟﻌﺎﺋﺪ ﻋﻠﻰ اﻟﻤﻮﺟﻮدات‬Adjusted return on assets
‫اﻟﻌﺎﺋﺪ ﻋﻠﻰ ﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ اﻟﻤﻌﺪل‬Adjusted return on equity
*‫ﻣﻴﺰان اﻟﻤﺮاﺟﻌﺔ اﻟﻤﻌﺪل‬Adjusted Trial Balance*
‫ﻗﻴﻮد اﻟﺘﺴﻮﻳﺔ‬ADJUSTING ENTRIES
*‫ﻗﻴﺪ ﺗﺴﻮﻳﺔ‬Adjusting Entry*
‫ﺳﻨﺪ ﺗﺴﻮﻳﺔ‬adjustment bond
*‫ﺗﺴﻮﻳﺔ‬Adjustment*
‫اﻟﻤﺴﺎﺋﻞ اﻹدارﻳﺔ‬Administration
‫آﻔﺎءﻩ إدارﻳﺔ‬Administrative efficiency
‫ﻣﺼﺮوﻓﺎت إدارﻳﺔ‬administrative expense
‫ﻣﻌﺪل اﻟﻤﺼﺎرﻳﻒ اﻹدارﻳﺔ‬Administrative expense rate
‫اﻟﻤﺼﺮوﻓﺎت اﻹدارﻳﺔ‬Administrative Expenses
‫اﻟﻘﺎﻧﻮن اﻹداري‬Administrative Law
‫ﻏﺶ‬adulteration
‫ﻣﻘﺪم‬ADVANCE
‫ﺣﺴﺎب ﻣﺪﻓﻮع ﻣﻘﺪﻣًﺎ‬Advance account
‫ﻓﺎﺗﻮرة ﻣﺴﺒﻘﺔ‬advance bill
‫اﻹﻟﺘﺰام اﻟﻤﺘﻘﺪّم‬Advance commitment
‫ودﻳﻌﺔ ﻣﻘﺪﻣﺔ‬Advance deposit
‫ﻣﺘﻄﻠﺐ اﻹﻳﺪاع اﻟﻤﻘﺪم‬Advance deposit requirement
‫ﺧﻄﺎب ﺿﻤﺎن دﻓﻌﺔ ﻣﻘﺪﻣﺔ‬advance payment bond
‫اﻷدوات اﻟﺪﻗﻴﻘﺔ اﻟﻤﺘﻘﺪّﻣﺔ‬Advanced Micro Devices
 ‫ ﺧﻄﺮ‬. ‫ﻣﺨﺎﻃﺮة ﻣﺎﻟﻴﺔ‬adventure
‫اﻟﺘﺄﺛﻴﺮ اﻟﻤﻀﺎ ّد‬adverse impact
*‫رأي ﻋﻜﺴﻲ‬Adverse Opinion*
‫إﻋﻼن‬advertisement
‫وآﺎﻟﺔ إﻋﻼن‬advertising agency
‫ﻋﻼوة )ﻣﺨﺼﺼﺎت( اﻹﻋﻼن‬advertising allowance
‫ﺣﻤﻠﺔ إﻋﻼﻧﻴﺔ‬advertising campaign
‫ﺗﻜﺎﻟﻴﻒ اﻹﻋﻼن‬Advertising Costs
‫وﺳﻴﻠﺔ إﻋﻼن‬advertising medium
‫اﻟﺮﺳﺎﻟﺔ اﻹﺳﺘﺸﺎرﻳﺔ‬Advisory letter
‫اﻟﺸﺮآﺎت اﻟﻤﻨﺘﺴﺒﺔ "اﻟﻤﺮﺗﺒﻄﺔ‬Affiliated Companies
‫اﻟﺸﺮآﺔ اﻟﺘﺎﺑﻌﺔ‬Affiliated corporation
‫اﻟﻤﺆﺳﺴﺎت اﻟﻔﺮﻋﻴﺔ‬affiliates
‫ﺗﺨﻄﻴﻂ ﺻﻠ ِﺔ‬Affinity diagram
‫ﺧﻄﺔ اﻟﻌﻤﻞ اﻟﺘﻮآﻴﺪﻳﺔ‬Affirmative Action Plan
‫اﻟﻤﻴﺜﺎق اﻟﺘﻮآﻴﺪي‬Affirmative covenant
‫دﻟﻴﻞ ﻗﺎﺑﻠﻴ ِﺔ ﺗﺤﻤّﻞ‬Affordability index
‫ﺐ‬
ِ ‫ﺴ‬
َ ‫ﺑﻌﺪ اﻟﺒﻨ ِﺪ اﻟﻤُﻜ َﺘ‬After acquired clause
‫ﻋﻤﺮ اﻟﻤﺨﺰون او اﻟﺒﻀﺎﻋﺔ ﻓﻲ اﻟﻤﺨﺎزن ﺣﺘﻰ ﻳﺘﻢ ﺑﻴﻌﻬﺎ‬Age of inventory
‫ﻣﺤﻔﻈﺔ ﻣﺘﻘﺎدﻣﺔ‬Aged portfolio
‫ي‬
ّ ‫ ﻣﻜﺘﺐ ﺗﺠﺎر‬. ‫ وآﺎﻟﺔ ﺗﻤﺜﻞ ﺷﺮآﺔ ﻣﺎ‬. ‫ واﺳﻄﺔ‬. ‫ﻗﻮّة‬agencies
‫اﻟﻮآﺎﻟﺔ‬AGENCY
‫ﺟﺪول اﻻﻋﻤﺎل‬Agenda
‫وآﻴﻞ‬Agent
‫اﻟﻤﺠﻤﻮع‬AGGREGATE
‫ﺗﻘﻨﻴﺎت إدار ِة اﻟﻤﺨﺰون اﻟﻜﻠﻴ ِﺔ‬Aggregate inventory management techniques
‫ ﻣﻜﺎﻓﺢ ﻣﻐﺎﻣﺮ‬، ‫ﻋﺪواﻧﻰ ﻣﻨﺎﺿﻞ‬aggressive
‫ﺻﻨﺪوق ﺗﻌﺎوﻳﻦ ﺣﺎد اﻟﻨﻤﻮ‬Aggressive growth mutual fund
‫اﻟﻌﻤﺮ ﻟﺤﺴﺎﺑﺎت اﻟﺬﻣﻢ اﻟﻤﺪﻳﻨﺔ‬aging of accounts receivable
‫ﺗﻘﺎدم اﻟﻘﺮوض‬Aging of loans
‫ﺗﻘﺎدم اﻟﻤﺤﻔﻈﺔ‬aging of portfolio
‫ﺟﺪول اﻟﺘﻘﺎدم‬Aging schedule
‫اﻟﺘﻘﺎدم ﻓﻲ ﺣﺴﺎﺑﺎت ذﻣﻢ ﻣﺪﻳﻨﺔ‬Aging, accounts receivable
‫ﻋﻤﻮﻟﺔ اﻟﺼﺮاﻓﺔ‬Agio
‫ ﻣﺘﻌﺎرف ﻋﻠﻴﻪ‬/‫إﺟﺮاءات ﻣﺘﻔﻖ‬Agreed- upon procedure
‫اﻷﺟﺮاءات اﻟﻤﺘﻔﻖ ﻋﻠﻴﻬﺎ‬AGREED-UPON PROCEDURES
‫ﺁﺗﻔﺎق‬Agreement
‫إﺗﻔﺎﻗﻴﺔ ﺑﻴﻦ اﻟﻮآﻼ ِء‬Agreement among underwriters
‫اﺗﻔﺎق ﻟﻌﺮﻗﻠﺔ اﻟﺘﺠﺎرة‬Agreement in restraint of trade
‫اﻷﻋﻤﺎل اﻟﺰراﻋﻴﺔ‬agribusiness
‫اﻷرض اﻟﺰراﻋﻴﺔ‬Agricultural land
‫اﻟﻤﻌﻬﺪ اﻻﻣﺮﻳﻜﻲ ﻟﺸﻬﺎدة اﻟﻤﺤﺎﺳﺒﻴﻦ اﻟﻤﻌﺘﻤﺪﻳﻦ‬AICPA
‫ﺣﻤﻮﻟﺔ ﻣﺸﺤﻮﻧﺔ ﺟﻮا‬Air cargo
‫اﻟﺸﺤﻦ اﻟﺠﻮي اﻟﺴﺮﻳﻊ‬Air express
 ‫اﻟﺸﺤﻦ اﻟﺠﻮي‬Air freight
‫ﺑﺮﻳﺪ ﺟﻮي‬Air mail
‫ﺷﺮآﺔ ﻃﻴﺮان‬Airline
‫ﺑﻮﻟﻴﺼﺔ اﻟﺸﺤﻦ اﻟﺠﻮي‬Airway Bill
‫ ﻟﻮﻏﺎرﻳﺘﻢ‬،‫ ﻣﻨﻬﺎج ﻟﻠﺤﺴﺎب ﺧﻮارزﻣﻴﺔ‬- ‫اﻟﺤﺴﺎب ﺧﻮارزم‬algorithm
‫آﻞ ﻧﺴﺐ ﺣﻘﻮق اﻟﻤﺎﻟﻜﻴﻴﻦ‬All equity rate
‫ﺗﺄﻣﻴﻦ ﺿﺪ ﺟﻤﻴﻊ اﻷﺧﻄﺎر‬All risk insurance
‫اﻟﻌﻀﻮ اﻟﻤﺘﺤﺎﻟﻒ‬Allied member
‫اﻟﻜﻠﻔﺔ اﻟﻜﻠّﻴﺔ‬All-in cost
‫ﺗﺨﺼﻴﺺ اﻟﻤﻮارد‬Allocating Resources
‫ﺗﺨﺼﻴﺺ )ﺗﻮزﻳﻊ( اﻟﻤﺘﺤﺼﻼت ﻣﻦ اﻟﻘﺮوض‬Allocation of loan proceeds
‫ﺗﺨﺼﻴﺺ ﺻﺎﻓﻲ اﻟﺮﺑﺢ‬Allocation of net income
‫ﺗﺨﺼﻴﺺ ﺻﺎﻓﻲ اﻟﺮﺑﺢ‬Allocation of net income
‫ﺗﺨﺼﻴﺺ اﻟﻤﺼﺎدر‬Allocation of resources
*‫ ﻋﺎدة ﺗﺘﺮاﻓﻖ ﻣﻊ اﻟﺘﻜﺎﻟﻴﻒ‬: ‫ ﺗﺤﻤﻴﻞ‬- ‫ﺗﻮزﻳﻊ‬Allocation*
‫ﺗﺨﺼﻴﺺ اﻷرﺑﺎح‬Allocation, appropriation of profits
‫ﻣﻠﺤﻖ ﻟﻜﻤﺒﻴﺎﻟﺔ‬Allonge
‫ اﻷآﺘﺘﺎب‬-‫اﻟﺤﺼﺔ‬Allotment
‫اﻟﻮدﻳﻌﺔ اﻟﻤﺨﺼﺼﺔ‬Allotted Deposit
‫ت اﻟﻤﺮﻳﺒ ِﺔ‬
ِ ‫ﻋﻼوة ﻟﻠﺤﺴﺎﺑﺎ‬Allowance for Doubtful Accounts
*]‫ ﻣﺴﻤﻮﺣﺎت‬- ‫ﻣﺨﺼﺼﺎت‬Allowances*

*‫ﻣﺨﺼﺺ اﻟﺪﻳﻮن اﻟﻤﺸﻜﻮك ﻓﻴﻬﺎ‬Allownce for doubtful Account*

‫ﻒ‬
ِ ‫ﻣﺬهﺐ ﺣﻠﻴ‬ally doctrine
‫ع اﻟﺒﺪﻳ ِﻞ‬
ِ ‫ﻗﺮار اﻟﻨﺰا‬alternative dispute resolution
‫ﻦ اﻟﺒﺪﻳﻠ ِﺔ‬
ِ ‫ﺁﻻت اﻟﺮه‬Alternative mortgage instruments
‫ ﺗﺮﺿﻴﺔ‬. ‫ ﺗﻌﻮﻳﺾ‬- ‫ ﻳﻨ ِﻘّﺢ‬. ‫ﺴّﻦ‬ ِ ‫ ﻳﺤ‬. ‫ﻳﻌ ِﺪّل‬amend
‫اﻟﺘﻌﺪﻳﻞ‬Amendment
‫ ﺗﻨﻘﻴﺢ‬، ‫ ﺗﺤﺴﻴﻦ‬، ‫ﺗﻌﺪﻳﻞ‬amendment
*‫ﺟﻤﻌﻴﺔ اﻟﻤﺤﺎﺳﺒﺔ اﻷﻣﺮﻳﻜﻴﺔ‬American Accounting Assosiation*
‫اﻟﻤﺠﻤﻊ اﻷﻣﺮﻳﻜﻲ‬American Institute of Certified Public Accountants (AICPA)*
*‫ﻟﻠﻤﺤﺎﺳﺒﻴﻦ اﻟﻘﺎﻧﻮﻧﻴﻴﻦ‬
‫ﺳﻮق اﻷﺳﻬﻢ اﻟﺒﻮرﺻﺔ اﻻﻣﺮﻳﻜﻴﺔ‬American stock exchange
)‫اﺳﺘﻨﻔﺎد )ﻟﻠﺘﻜﻠﻔﺔ اﻟﻤﺮﺳﻤﻠﺔ‬Amortization
‫ﻋﺎﻣﻞ إﻳﻔﺎ ِء دﻳﻦ‬Amortization factor
‫ﻗﺮض ﻣﺴﺘﻬﻠﻚ‬Amortized loan
‫اﻟﺮﺻﻴﺪ اﻟﻘﺎﺋﻢ‬Amount outstanding
‫اﻟﺘﻨﺎﻇﺮ‬analogy
‫ﺷﻬﺎدة اﻟﺘﺤﻠﻴﻞ‬Analysis Certificate
‫ﺗﺤﻠﻴﻞ اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟﻴﺔ‬Analysis of Financial Statements
‫ﻦ‬
ِ ‫ﺗﺤﻠﻴﻞ اﻟﺘﺒﺎﻳ‬Analysis of Variance
*‫ﺗﺤﻠﻴﻞ‬analysis*
‫ﺗﻮﻗّﻌﺎت ﻣُﺤّﻠ ِﻞ‬Analyst expectations
‫ﺗﺤﻠﻴﻠﻲ‬analytical
 ‫ﻲ‬
ّ ‫ إﻋْﺮاﺑ‬. ‫ﻲ‬ ّ ‫ﺤﻠِﻴ ِﻠ‬
ْ ‫ َﺗ‬analytical
‫اﻹﺟﺮاء اﻟﺘﺤﻠﻴﻠﻲ‬ANALYTICAL PROCEDURE
‫ﺗَﺤﻠﻴﻞ ﻣﺪاﺧﻴ ِﻞ اﻟﻌﻤ ِﻞ‬analyzing business Earnings
‫ﺗَﺤﻠﻴﻞ اﻟﺴﻴﻮﻟ ِﺔ واﻟﻘﺪرة ﻋﻠﻰ اﻹﻓﺎ ِء‬Analyzing Liquidity and Solvency
‫ﺑﻌﻴﺪ‬and remote
‫ن‬
ِ ‫ﺗﺄرﻳﺦ إﻋﻼ‬Announcement date
‫ن‬
ِ ‫ﺗﺄرﻳﺦ إﻋﻼ‬Announcement Date
‫اﻟﻘﺎﻋﺪة اﻟﺴﻨﻮﻳﺔ‬Annual basis
‫اﻟﻌﺎﺋﺪ اﻟﻔﻌﻠﻲ اﻟﺴﻨﻮي‬Annual effective yield
‫اﻹﺳﺘﺜﻨﺎء اﻟﺴﻨﻮي‬Annual exclusion
‫اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟﻴﺔ اﻟﺴﻨﻮﻳﺔ‬Annual financial statements
‫ﻣﺼﺎرﻳﻒ ﺗﺸﻐﻴﻞ اﻟﺼﻨﺪوق اﻟﺴﻨﻮﻳﺔ‬Annual fund operating expenses
‫اﻟﺘﻘﺮﻳﺮ اﻟﺴﻨﻮي‬Annual Report
‫ﺗﻘﺎرﻳﺮ ﺳﻨﻮﻳﺔ‬Annual reports
‫ﺧﻄﺔ اﻷﺟﺮ اﻟﺴﻨﻮي‬Annual wage plan
‫ ﺳﻌﺮ اﻟﻔﺎﺋﺪة اﻟﺴﻨﻮي‬/‫ﺳﻨﻮي‬Annual/annualised percentage rate
‫ﺳﻨﻮي‬Annualized
‫ﻣﺘﻘﺎﻋﺪ‬،‫ﺻﺎﺣﺐ ﻣﻌﺎش‬Annuitant
‫اﻟﺴﻨﻮﻳﺔ‬Annuity
‫ﻳﺆرخ ﺑﺘﺎرﻳﺦ ﺳﻨﻮي‬Antedate
‫ ﻳﺴﺘﺒﻖ اﻟﻌﻤﻞ ﻗﺒﻞ ﺣﺪوﺛﻪ ﻳﻌﺠّﻞ ﺣﺪوث أﻣﺮ‬، ‫ﻳﺘﻮﻗﻊ‬anticipate
‫ﺗﻮ ّﻗ ْﻊ اﻟﻤﺸﺎآ َﻞ‬Anticipate Problems
‫ﺗﻮﻗﻊ‬Anticipated
‫رﺑﺢ ﻣﺘﻮﻗﻊ‬Anticipated profit
‫ﻧﺴﺒﺔ اﻟﺘﻮﻗﻊ‬anticipated rate
‫ﺿ ّﺪ اﻟﺘﺨﻔﻴﻒ‬ ِ Antidilution
‫اﻟﻘﻮاﻧﻴﻦ اﻟﻤﻘﺎوﻣﺔ اﻹﺣﺘﻜﺎر‬Antitrust laws
‫ﻗﻮاﻧﻴﻦ ﻣﻜﺎﻓﺤﺔ اﻻﺣﺘﻜﺎر‬anti-trust laws
‫ ﻓِﻲ ﻇﺎ ِه ِﺮ ا َﻷﻣْﺮ‬. ‫ﻈّﺎهِﺮ‬ َ ‫ ﻓِﻲ اﻟ‬. ‫ن‬ َّ ‫ﻈّﺎ ِه ُﺮ َأ‬
َ ‫ اﻟ‬. ‫ﻇﺎ ِه ِﺮ ًﻳّﺎ‬apparently
‫اﻟﺘﻄﺒﻴﻖ‬Applicability
‫ﻃﻠﺐ اﻟﻌﻀﻮﻳﺔ‬Application for membership
‫ﻃﻠﺐ اﻻﻧﺴﺤﺎب‬Application for withdrawal
‫ﺑﺎﻟﺒﺮﻣﺠﻴﺎت اﻟﺘﻄﺒﻴﻘﻴﺔ‬Application Programs
‫ﻳﻮزع‬apportion
‫آﻠﻔﺔ ﺗﻘﻴﻴ ِﻢ‬appraisal cost
*‫ﺗﻜﺎﻟﻴﻒ اآﺘﺸﺎف اﻟﻤﻨﺘﺠﺎت اﻟﻐﻴﺮ ﻣﻄﺎﺑﻘﺔ ﻟﻠﻤﻮﺻﻔﺎت‬Appraisal Costs*
‫ﻧﺴﺒﺔ ﺗﻘﻴﻴ ِﻢ‬Appraisal ratio
‫ ﺗﺨﻤﻴﻦ‬. ‫ ﺗﻘﻴﻴﻢ‬. ‫ﺗﺜﻤﻴﻦ‬appraisals
‫اﻟﺘﻘﺪﻳﺮ‬Appreciation
‫اﻟﻨﻈﺮة‬approach
‫ اﺣﺘﻴﺎﻃﻲ ﻣﻘﺮر‬،‫ ﺧﺺ ب ﻣﻼﺋﻢ ﺗﺴﻮﻳﺔ واﺟﺒﺔ‬، ‫أﺳﺘﺄﺛﺮ ب‬appropriate
‫ﻃﻠﺐ إﻋﺘﻤﺎ ِد‬Appropriation request
‫ اﻋﺘﻤﺎد‬، ‫ اﺳﺘﺤﺴﺎن‬، ‫ﻗﺒﻮل‬approval
‫ﻄﺮِي‬ ْ ‫ ُﻳ‬. ‫ ﻳﺼﺪّق ﻋﻠﻰ‬. ‫ ﻳﺴﺘﺤﺴﻦ‬. ‫ﻳﻮاﻓﻖ ﻋﻠﻰ‬Approving
 ‫اﻟﻜﻔﺎءة‬aptitude
‫ﻣﻀﺎرﺑﺔ‬Arbitrage
‫اﻟﺘﺤﻜﻴﻢ‬ARBITRATION
‫ﻒ‬
ِ ‫ﺧﻄﺔ أرﺷﻴ‬Archive Plan
‫اﻟﻤﻨﻄﻘﺔ‬Area
‫ ﻋﻠﻢ اﻟﺤﺴﺎب‬،‫ﺣﺴﺎب‬arithmetic
‫ﻋﻮدة ﻣﺘﻮﺳﻂ ﺣﺴﺎﺑﻲ‬Arithmetic mean return
‫ع‬
ِ ‫ﺻﻔﻘﺔ ﻃﻮ ِل اﻟﺬرا‬arm's length transaction
‫اﻟﺘﺮﺗﻴﺐ‬arrangement
‫ﻣﺘﺄﺧﺮات‬Arrears
‫ﻣﺬآﺮة اﺗﻔﺎق‬Articles of agreement
‫ﻧﻈﺎم اﻟﺸﺮآﺔ اﻷﺳﺎﺳﻲ‬Articles of association
‫ﻋﻘﺪ اﻟﺘﺄﺳﻴﺲ‬Articles of incorporation
‫اﻹﻧﻘﺴﺎﻣﺎت اﻹﺻﻄﻨﺎﻋﻴﺔ‬artificial divisions
*‫ ذو ﺻﻠﺔ ﺑﺎﻟﺼﻨﺎﻋﺔ‬،‫ﺻﻨﺎﻋﻲ‬Artificial*
‫ﺣﺴﺐ اﻷﺷﻌﺎر‬As per advice
‫ﻳﺘﺤﻘّﻖ ﻣﻦ آﺬا ﺑﺎﻟﺘﺠﺮﺑﺔ‬ascertain
‫ﻲ‬
ِ ‫ﻧﻈﺎم ﺗَﺼﺤﻴﺢ ذاﺗ‬ASelf-Correcting System
‫ﺳﻌﺮ اﻟﻄﻠﺐ‬Asked price
‫ ٍﺳﻌﺮ اﻟﻌﺮض‬Asking Price
‫اﻟﺴﻤﺎت‬Aspects
ّ‫ﻄﻞ‬
َ ‫ ُﻣ‬. ‫ واﺟﻬﺔ‬. ‫ وﺟﻪ‬. ‫ ﺳﻴﻤﺎء‬. ‫ هﻴﺌﺔ‬. ‫ﻈﻬَﺮ‬ ْ ‫ َﻣ‬Aspects
‫إﻧﺘﺎج ﻧﻈﺎ ِم ﺗﺠﻤﻴﻊ‬assembly line production
‫ ﻓﺮض ﺿﺮﻳﺒﺔ‬،‫ ﺣﻤﻞ ﺑﻀﺮﻳﺒﺔ‬،‫ اﺧﻀﻊ ﻟﻠﻀﺮﻳﺒﺔ‬،‫ ﻗﺪر‬،‫ﺣﺪد‬assertion
‫ﻒ‬
ِ ‫ﻗ ّﻴ َﻢ ﻟﻠﻀﻌ‬assessed for impairment
‫ﺗﻘﻮﻳﻢ اﻷداء‬Assessing Performance
‫اﻟﺘﻘﺪﻳﺮات‬Assessments
‫ﻧﺴﺒﺔ اﻟﻌﺎﺋﺪ ﻋﻠﻰ اﻷﺻﻮل‬asset turnover ratio
*‫اﻟﺘﻤﻮﻳﻞ ﺑﺮهﻦ اﻷﺻﻮل‬Asset-Based Financing*
*‫اﻹﻗﺮاض ﺑﺮهﻦ اﻷﺻﻮل‬Asset-Based Lending*
*‫اﻷﺻﻮل‬Assets*
‫ﺐ‬
ِ ‫ﺴ‬
َ ‫ن إﻋﺘﺒﺎﻃﻴ َﺔ إﻟﻰ اﻟ ِﻨ‬ َ ‫ﺺ أوزا‬ْ ‫ﺼ‬ ّ ‫ﺧ‬assign arbitrary weights to ratios
‫ﻳﻤﻜﻦ ﺗﺤﻮﻳﻠﻪ‬Assignable
‫ﺼّﺺ‬ َ ‫ﺨ‬
َ ‫ ُﻣ‬assigned
‫ﺳﻬﻢ ﻣﺤﻮل‬assigned stock
‫اﻟﺸﺨﺺ اﻟﻤﺤﻮل اﻟﻴﻪ‬Assignee
‫ﺼّﺺ‬ ِ ‫ ﻳﺨ‬. ‫ ﻳﻌﺰو‬. ‫ ﻳﺤ ِﺪّد‬. ‫ ﻳﻌ ِﻴّﻦ‬. ‫ﻳﺘﺨﻠﻰ ﻋﻦ‬assigning
‫اﻟﻤﻬﻤﺔ‬Assignment
‫ ﺑﺪل ﺗﺨﺼﺺ‬،‫ ﺗﺨﺼﻴﺺ ﺑﺪل ﺗﻔﺮغ‬. ‫ ﺗﺤﺪﻳﺪ‬. ‫ﺗﻌﻴﻴﻦ‬Assignment
*‫ ﺗﻮزﻳﻊ ﻟﻠﺘﻜﻠﻔﺔ ﻏﻴﺮ اﻟﻤﺒﺎﺷﺮة‬، ‫ﺗﺤﻤﻴﻞ‬Assignment*
‫اﻹﺳﺘﻴﻌﺎب‬Assimilation
‫ ﻣﻠﺤﻖ‬،‫ ﺗﺎﺑﻊ‬.‫ ﻣﻨﻀﻢ‬،‫ﻣﺘﺤﺪ‬associated
‫ﻦ‬
ِ ‫ﺟﻤﻌﻴﺔ اﻟﻤﺤﺎﺳﺒﻴﻦ اﻟﺤﻜﻮﻣﻴﻴ‬Association of Government Accountants
‫اﺳﻢ ﻣﺴﺘﻌﺎر‬Assumed name
 ‫‪Assumed risk‬ﻣﺠﺎزﻓﺔ ﻣﺤﺘﻤﻠﺔ‬
‫‪assumption:‬اﻟﻔﺮﺿﻴﺔ‬
‫‪Assumptions‬اﻓﺘﺮاﺿﺎت‬
‫‪Assurance‬ﺗﺄﻣﻴﻦ‬
‫‪assurance‬ﺗﺄﻣﻴﻦ‪ ،‬ﺗﻌﻬﺪ‪ ،‬ﺗﺄآﻴﺪ‬
‫‪ASSURANCE OF DELIVERY AND CORRECT COUNT‬ﺗﺄﻣﻴﻦ اﻟﺘﺴﻠﻴ ِﻢ واﻹﺣﺼﺎ ِء‬
‫ﺢ‬
‫اﻟﺼﺤﻴ ِ‬
‫*‪Assurance Services‬ﺧﺪﻣﺎت اﻟﺘﺄآﻴﺪ ‪ -‬ﺧﺪﻣﺎت ﻳﻘﺪﻣﻬﺎ ﻣﻬﻨﻴﻮن ﻣﺴﺘﻘﻠﻮن ﻟﺘﺤﺴﻴﻦ اﻟﻤﻌﻠﻮﻣﺎت ﻣﻦ أﺟﻞ‬
‫ﻣﺘﺨﺬي اﻟﻘﺮارات*‬
‫‪assured‬ﻣﺆﻣﻦ ﻋﻠﻴﻪ‪ ،‬ﻣﺆﻣﻦ ﻟﻪ‪ ،‬ﻣﺆآﺪ‬
‫‪astray‬ﺑﻀﻼل‬
‫‪asymmetric‬ﻏﻴﺮ ﻣﻤﺎﺛﻞ‪ ،‬ﻏﻴﺮ ﻣﺘﻤﺎﺛﻞ‬
‫‪Asymmetric information‬اﻟﻤﻌﻠﻮﻣﺎت اﻟﻼ ُﻣﺘَﻨﺎﻇِﺮة‬
‫‪AT COST‬ﺳﻌﺮ اﻟﺘﻜﻠﻔﺔ‬
‫‪At the market‬ﺑﺴﻌﺮ اﻟﺴﻮق‬
‫‪attainment‬ﺗﺤﻘﻴﻖ‪ ،‬وﺻﻮل‬
‫ﺐ ﻋﻠﻰ ‪ .‬ﻳﺼﻐﻲ إﻟﻰ‬ ‫‪attending meetings‬ﻳﺨﺪم ‪ .‬ﻳﻼزم ‪ .‬ﻳﺼﺎﺣﺐ ‪ .‬ﻳﺸﻬﺪ ‪ .‬ﻳَﺤﻀُﺮ ‪ .‬ﻳﻨﻜ ّ‬
‫*‪Attestation Services‬ﻧﻮع ﻣﻦ أﻧﻮاع ﺧﺪﻣﺎت اﻟﺘﺄآﻴﺪ ﻳﺼﺪر ﻓﻴﻬﺎ اﻟﻤﺪﻗﻖ رأي ﺣﻮل ﻣﺼﺪاﻗﻴﺔ إﻗﺮارات‬
‫ﺗﺼﺪر ﻣﻦ ﺟﻬﺔ أﺧﺮى*‬
‫‪Attorney at law‬وآﻴﻞ ﻗﺎﻧﻮﻧﻲ‬
‫‪Attorney general‬ﻧﺎﺋﺐ ﻋﺎم‬
‫‪Attorney in fact‬وآﻴﻞ ﻋﺎدي‬
‫ن إﻣﺘﻴﺎ ِز‬‫‪Attorney-client privilege‬ﻣُﺤﺎﻣﻲ زﺑﻮ ِ‬
‫* ‪Attribute‬ﺧﺎﺻﻴﺔ أو ﺻﻔﺔ ﻣﻤﻴﺰة‬
‫‪Attributes‬ﺧﺼﺎﺋﺺ‪ ،‬ﺻﻔﺎت‬
‫‪Auction‬ﻣﺰاد‬
‫‪Auction markets‬أﺳﻮاق ﻣﺰا ِد‬
‫‪Auctioneer‬دﻻل‬
‫ﻖ‬
‫‪Audit Charter‬دﺳﺘﻮر ﺗﺪﻗﻴ ِ‬
‫‪Audit committee‬ﻟﺠﻨﺔ اﻟﺘﺪﻗﻴﻖ‪ /‬اﻟﻤﺮاﺟﻌﺔ‬
‫ﻖ‬
‫‪AUDIT COMMITTEE‬ﻟﺠﻨﺔ ﺗﺪﻗﻴ ِ‬
‫‪AUDIT DOCUMENTATION‬وﺛﺎﺋﻖ اﻟﺘﺪﻗﻴﻖ او اوراق ﻋﻤﻞ اﻟﻤﺪﻗﻖ‬
‫‪AUDIT OBJECTIVE‬هﺪف اﻟﺘﺪﻗﻴﻖ‬
‫ﻖ‬
‫‪Audit ratio‬ﻧﺴﺒﺔ ﺗﺪﻗﻴ ِ‬
‫*‪Audit Report‬ﺗﻘﺮﻳﺮ اﻟﻤﺮاﺟﻌﺔ*‬
‫‪AUDIT RISK‬ﻣﺨﺎﻃﺮ اﻟﺘﺪﻗﻴﻖ‬
‫*‪Auditing‬اﻟﻤﺮاﺟﻌﺔ ‪ -‬ﺗﺪﻗﻴﻖ اﻟﺤﺴﺎﺑﺎت*‬
‫*‪Auditor‬ﻣﺪﻗﻖ اﻟﺤﺴﺎﺑﺎت*‬
‫‪auditory learners‬اﻟﻤﺘﻌﻠّﻤﻮن اﻟﺴﻤﻌﻴﻮن‬
‫‪Autarky/ Self- Sufficiency‬اﻻآﺘﻔﺎء اﻟﺬاﺗﻲ‪ /‬اﻟﺤﻜﻢ‬
‫‪authentication‬ﺗﺼﺪﻳﻖ‪ ،‬ﺗﻮﺛﻴﻖ‬
‫‪Authorised stock‬أﺳﻬﻢ ﻣﺼﺮح ﺑﻬﺎ‬
‫‪Authoritarian or directive‬ﻣﺴﺘﺒ ّﺪ أَو ﺗﻮﺟﻴﻪ‬
‫‪Authority to purchase‬ﺳﻨﺪ ﺗﻔﻮﻳﺾ ﺑﺎﻟﺸﺮاء‬
 ‫‪Authorized stock‬اﻷﺳﻬﻢ اﻟﻤﺼﺮح ﺑﻬﺎ ﻟﻠﺘﺪاول‬
‫‪Auto Sales‬ﻣﺒﻴﻌﺎت اﻟﺴﻴﺎرات اﻟﺨﻔﻴﻔﺔ‬
‫‪Auto Zone,‬اﻟﻤﻨﻄﻘﺔ اﻵﻟﻴﺔ‪،‬‬
‫‪automated‬ﺁﻟﻲ‬
‫‪Automated clearinghouses‬دور اﻟﻤﻘﺎﺻﺔ اﻵﻟﻴﺔ‬
‫‪Autonomous Investment‬اﺳﺘﺜﻤﺎر ﻣﺴﺘﻘﻞ‬
‫‪auxiliary‬ﻣﺴﺎﻋﺪ‪ ،‬إﺿﺎﻓﻲ‪ ،‬ﻣﻌﺎون‬
‫‪Auxiliary Records‬اﻟﺪﻓﺎﺗﺮ اﻟﻤﺴﺎﻋﺪة‬
‫‪Available – for – Sale Securities‬أوراق ﻣﺎﻟﻴﺔ ﻣﺘﺎﺣﺔ ﻟﻠﺒﻴﻊ‬
‫‪Available-for-sale financial assets‬أﺻﻮل ﻣﺎﻟﻴﺔ ﻣﺘﻮﻓﺮة ﻟﻠﺒﻴﻊ‬
‫‪Average daily purchases‬ﻣﺘﻮﺳﻂ اﻟﻤﺸﺘﺮﻳﺎت اﻟﻴﻮﻣﻴﺔ‬
‫‪Average Investment in Plant Assets‬ﻣﺘﻮﺳﻂ اﺳﺘﺜﻤﺎر اﻷﺻﻮل اﻟﺜﺎﺑﺘﺔ‬
‫‪Average loan term‬ﻣﺘﻮﺳﻂ ﻋﻤﺮ‪ /‬ﻣﺪة‪ /‬ﻓﺘﺮة اﻟﻘﺮض‬
‫‪Average Profit Method‬ﻃﺮﻳﻘﺔ ﻣﺘﻮﺳﻂ اﻷرﺑﺎح‬
‫‪Average tare‬ﻣﻌﺪل وزن اﻟﻌﺒﻮات‬
‫‪Average unit cost‬ﻣﺘﻮﺳﻂ ﺛﻤﻦ اﻟﻮاﺣﺪة‬
‫‪Average Workweek‬ﻣﺘﻮﺳﻂ ﺳﺎﻋﺎت اﻟﻌﻤﻞ اﻹﺳﺒﻮﻋﻴﺔ‬
‫‪Awareness of global economic environment‬وﻋﻲ اﻟﺒﻴﺌ ِﺔ اﻹﻗﺘﺼﺎدﻳ ِﺔ اﻟﻌﺎﻟﻤﻴ ِﺔ‬
‫‪Back bill‬ﻓﺎﺗﻮرة ﻣﺘﺄﺧﺮة اﻟﺪﻓﻊ‬
‫‪Back charges‬ﻣﺼﺎرﻳﻒ ﺑﺄﺛﺮ رﺟﻌﻲ‬
‫‪Back label‬ﺑﻄﺎﻗﺔ ﻇﻬﺮ اﻟﻌﻠﺒﺔ‬
‫‪Back pay‬راﺗﺐ ﻣﺘﺄﺧﺮ‬
‫‪Backer‬داﻋﻢ‬
‫*‪Backflush Costing‬ﻧﻈﺎم ﺗﻜﺎﻟﻴﻒ اﻟﻄﻠﺒﻴﺎت اﻟﻤﺮﺗﺒﻂ ﺑﻨﻈﺎم*‪JIT‬‬
‫‪Back-haul‬ﻧﻘﻞ ﻣﺮﺟﻊ‬
‫‪Backing List‬ﻗﺎﺋﻤﺔ ﺗﻌﺒﺌﺔ‬
‫‪Backlog‬أﻋﻤﺎل ﻣﺘﺄﺧﺮة‬
‫‪Back-order‬ﻃﻠﺐ ﻣﺘﺄﺧﺮ‬
‫‪Back-to-Back Credit‬ﺻﻔﻘﺔ ﻣﺘﻜﺎﻓﺌﺔ‬
‫‪BACK-TO-BACK LETTER OF CREDIT‬اﻋﺘﻤﺎد ﻣﺴﺘﻨﺪى ﻣﺪﻋﻮم ﺑﺈﻋﺘﻤﺎد ﻣﺴﺘﻨﺪي‬
‫‪Back-to-work movement‬ﺣﺮآﺔ ﻋﻮدة اﻟﻌﻤﺎل اﻟﻲ اﻟﻌﻤﻞ‬
‫‪BACKUP‬ﻧﺴﺨﺔ أﺿﺎﻓﻴﺔ او إﺣﺘﻴﺎﻃﻴﺔ‬
‫‪backward chaining‬اﻟﺘَﻘﻴﻴﺪ اﻟﺨﻠﻔﻲ‬
‫‪Bad debt‬دﻳﻦ رديء‬
‫‪Bad Debts Ratio‬ﻧﺴﺒﺔ دﻳﻮن اﻟﻤﻌﺪوﻣﺔ‬
‫*‪Bad Debts‬دﻳﻮن ﻣﻌﺪوﻣﺔ*‬
‫‪Bad delivery‬ﺗﺴﻠﻴﻢ ﻓﺎﺳﺪ‬
‫‪Bad faith‬ﻧﻴﺔ ﺳﻴﺌﺔ‬
‫‪Badger‬ﺑﺎﺋﻊ ﻣﺘﺠﻮل‬
‫‪Bail bond‬ﺳﻨﺪ آﻔﺎﻟﺔ‬
‫‪balance carried forward‬اﻟﺮﺻﻴﺪ اﻟﻤﻨﻘﻮل اﻟﻤﺪ َوّر‬
‫‪Balance of Payments‬ﻣﻴﺰان اﻟﻤﺪﻓﻮﻋﺎت‬
‫‪Balance of trade‬اﻟﻤﻴﺰان اﻟﺘﺠﺎري‬
‫*‪Balance Scorecard‬آﺮت ﺗﻘﻴﻴﻢ اﻷرﺻﺪة‪ :‬ﻳﺘﺮﺟﻢ ﺳﻴﺎﺳﺔ و اﺳﺘﺮاﺗﻴﺠﻴﺔ اﻟﻤﻨﻈﻤﺔ آﻜﻞ ﺿﻤﻦ ﻣﻘﺎﻳﻴﺲ‬
 ‫أداء*‬
‫‪ُ Balance sheet matching‬ﻣﺠَﺎراة اﻟﻤﻴﺰاﻧﻴ ِﺔ‬
‫*‪Balance Sheet‬اﻟﻤﻴﺰاﻧﻴﺔ اﻟﻌﻤﻮﻣﻴﺔ ‪ -‬ﻗﺎﺋﻤﺔ اﻟﻤﺮآﺰ اﻟﻤﺎﻟﻲ*‬
‫‪BALANCED SCORECARD‬ﺑﻄﺎﻗﺔ اﻟﻨﺘﺎﺋﺞ اﻟﻤﺘﻮازﻧﺔ‬
‫‪Bandwidth‬اﻟﺴﻌﺔ اﻟﻨﻄﺎﻗﻴﺔ‬
‫‪BANK ACCEPTANCE‬ﺑﻨﻚ اﻟﻘﺒﻮل‬
‫‪Bank commissioner‬ﻣﻔﻮض ﻣﺮاﻗﺒﺔ اﻟﻤﺼﺎرف‬
‫‪Bank control‬اﻟﺮﻗﺎﺑﺔ ﻋﻠﻰ اﻟﺒﻨﻮك‬
‫‪Bank interest‬ﻓﺎﺋﺪة ﺑﻨﻜﻴﺔ‪ /‬ﻣﺼﺮﻓﻴﺔ‬
‫‪Bank of Issue‬ﻣﺼﺮف اﻹﺻﺪار‬
‫‪Bank rate‬ﻧﺴﺒﺔ ﺑﻨﻜﻴﺔ‪ /‬ﻣﺼﺮﻓﻴﺔ‬
‫‪Bank reconciliation‬ﺗﺴﻮﻳﺔ ﺣﺴﺎب اﻟﺒﻨﻚ‬
‫‪Bank reconciliation procedure‬إﺟﺮاء ﺗﺴﻮﻳﺔ ﺑﻨﻜﻴﺔ‪ /‬ﻣﺼﺮﻓﻴﺔ‬
‫‪bank supervisions, banking authorities‬ﺳﻠﻄﺎت ﻣﺮاﻗﺒﺔ اﻟﺒﻨﻮك و اﻹﺷﺮاف ﻋﻠﻴﻬﺎ‬
‫‪Banker‬ﻣُﻨﺸﺄة ﻟﻐﺮض اﻟﺘﻌﺎﻣﻞ ﻓﻲ اﻟﻤﺼﺎرف‬
‫‪banking authorities‬ﺳﻠﻄﺎت ﻣﺮاﻗﺒﺔ اﻟﺒﻨﻮك‬
‫‪Bankruptcy‬إﻓﻼس‬
‫‪banquet style‬أﺳﻠﻮب ﻣﺄدﺑ ِﺔ‬
‫‪Bar Chart‬اﻟﺮﺳﻢ اﻟﺒﻴﺎﻧﻲ‬
‫‪Bargain counter‬ﻣﻨﺼﺔ اﻟﺼﻔﻘﺎت‬
‫‪Bargain purchase option‬ﺣﻖ اﻟﺸﺮاء ﺑﺴﻌﺮ ﻣُﺠﺰ‬
‫‪Bargain purchase option‬ﺧﻴﺎر ﺷﺮا ِء ﺻﻔﻘ ِﺔ‬
‫‪Barter‬ﻣﻘﺎﻳﻀﺔ‬
‫‪Barter transactions‬ﻋﻤﻠﻴﺔ اﻟﻤﻘﺎﻳﻀﺔ‬
‫‪base fact‬اﻟﺤﻘﻴﻘﺔ اﻷﺳﺎﺳﻴﺔ‬
‫‪base pay‬اﻟ َﺪﻓْﻊ اﻷﺳﺎﺳﻲ‬
‫‪base price‬ﻟﺴﻌﺮ اﻷﺳﺎﺳﻲ‬
‫‪base rate‬اﻷﺟﺮ اﻻﺳﺎﺳﻲ‬
‫ﻂ اﻷﺳﺎس‬ ‫‪Baseline‬اﻟﺨ ّ‬
‫‪baseline cost‬ﺗﻜﻠﻔﺔ أﺳﺎﺳﻴﺔ‬
‫س‬ ‫‪Baseline performance standards, providing‬ﻣﻌﺎﻳﻴﺮ أدا ِء ﺧ ّ‬
‫ﻂ أﺳﺎ ِ‬
‫*‪Basic Accounting Assumptions‬اﻟﻔﺮوض اﻟﻤﺤﺎﺳﺒﻴﺔ اﻟﺮﺋﻴﺴﻴﺔ*‬
‫*‪Basic Accounting Principles‬اﻟﻤﺒﺎدئ اﻟﻤﺤﺎﺳﺒﻴﺔ اﻟﺮﺋﻴﺴﻴﺔ*‬
‫‪basic assumptions‬اﻹﻓﺘﺮاﺿﺎت اﻷﺳﺎﺳﻴﺔ‬
‫ع اﻷﺳﺎﺳﻴ ِﺔ‬ ‫‪BASIC DEFENSE INTERVAL‬ﻓﺘﺮة اﻟﺪﻓﺎ ِ‬
‫‪Basic Industry‬ﺻﻨﺎﻋﺔ أﺳﺎﺳﻴﺔ‬
‫‪Basic Wage‬أﺟﺮ أﺳﺎﺳﻲ‪ /‬راﺗﺐ أﺳﺎﺳﻲ‬
‫‪basing point pricing‬ﺗﺤﺪﻳﺪ اﻷﺳﻌﺎر اﻷﺳﺎﺳﻴﺔ‬
‫‪Basis of Consolidation‬أﺳﺲ ﺗﻮﺣﻴﺪ اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟﻴﺔ‬
‫‪Basis Point‬ﻧﻘﻄﺔ اﻟﺒﺪاﻳﺔ‬
‫‪Batch‬آﻤﻴﺔ‪ ،‬ﻣﺠﻤﻮﻋﺔ‬
‫‪BATCH COSTING‬ﺣﺴﺎب ﺗﻜﺎﻟﻴﻒ اﻟﺪﻓﻌ ِﺔ‬
‫‪batch processing‬اﻟﻤﻌﺎﻟﺠﺔ دﻓﻌﺎﺗﻴﺔ ‪ -‬ﻣﻌﺎﻟﺠﺔ دﻓﻌﻴﺔ ﻣﻌﺎﻟﺠﺔ ﺑﺎﻟﻤﺠﻤﻮﻋﺎت‬
‫*‪Batch‬ﻣﺠﻤﻮﻋﺔ‪ ،‬ﺣﺰﻣﺔ*‬
‫*‪Batch-Level Costs‬ﺗﻜﺎﻟﻴﻒ اﻟﺤﺰﻣﺔ‪ :‬ﺗﻜﻤﺎﻟﻴﻒ ﺗﺨﺺ ﻣﺠﻤﻮع ﻣﻌﻴﻨﺔ ﻣﻦ اﻟﻌﻨﺎﺻﺮ و اﻟﻤﻨﺘﺠﺎت أو اﻟﺨﺪﻣﺎت‬
‫و ﻟﻴﺲ ﻋﻨﺼﺮ ﻣﺤﺪدًا أو ﺧﺪﻣﺔ*‬
‫‪behalf‬ﻣﺼﻠﺤﻪ ‪،‬ﻣﻨﻔﻌﻪ داﻓﻊ ‪،‬ﺗﺄﻳﻴﺪ‬
‫ك‬
‫‪behavior evaluation method‬ﻃﺮﻳﻘﺔ ﺗﻘﻴﻴ ِﻢ ﺳﻠﻮ ِ‬
‫*‪Behavior‬ﺳﻠﻮك*‬
‫‪behavioral interviews‬اﻟﻤﻘﺎﺑﻼت اﻟﺴﻠﻮآﻴﺔ‬
‫‪Behavioral Theories‬اﻟﻨﻈﺮﻳﺎت اﻟﺴﻠﻮآﻴﺔ‬
‫‪BEHAVIOURAL ACCOUNTING‬اﻟﻤﺤﺎﺳﺒﺔ اﻟﺴﻠﻮآﻴﺔ‬
‫ﻂ‬
‫ﺨ ِّ‬ ‫‪BELOW THE LINE‬ﺗﺤﺖ اﻟ َ‬
‫‪Benchmark‬اﻟﻌﻼﻣﺔ‬
‫‪benchmark positions‬اﻟﻤﻮاﻗﻊ اﻟﻘﻴﺎﺳﻴﺔ‬
‫*‪Benchmarking‬اﺧﺘﺮاق‪ ،‬دﺧﻮل ﻓﻲ ﺷﺊ ﺟﺪﻳﺪ*‬
‫‪benchmarks‬اﻟﻌﻼﻣﺎت‬
‫‪BENEFICIARY‬اﻟﻤﺴﺘﻔﻴﺪ‬
‫‪Benefits‬ﻋﻮاﺋﺪ‬
‫‪best commercial paper‬أﻓﻀﻞ اﻷوراق اﻟﺘﺠﺎرﻳﺔ‬
‫ض‬
‫‪Best Efforts Offering‬أﻓﻀﻞ اﻟﺠُﻬﻮ ِد َﺗﻌْﺮ ُ‬
‫ف‬
‫‪best known‬أﻓﻀﻞ اﻟﻤﻌﺮو ِ‬
‫ت‬
‫‪BEST PRACTICES‬أﻓﻀﻞ اﻟﻤﻤﺎرﺳﺎ ِ‬
‫‪Best-efforts basis‬أﻓﻀﻞ ﻗﺎﻋﺪ ِة اﻟﺠُﻬﻮ ِد‬
‫ﻦ اﻟﺸﺮآ َﺔ‬ ‫‪bet the company‬رَاه ْ‬
‫‪bewildering‬اﻟﺤﻴﺮ ًة‬
‫‪bias‬اﻟﺘﺤﻴّﺰ‬
‫‪bid and asked‬ﺳﻌﺮ اﻟﻌﺮض واﻟﻄﻠﺐ‬
‫‪bid price‬ﺳﻌﺮ اﻟﻄﻠﺐ‬
‫‪Bidding‬ﺗﻘﺪﻳﻢ ﻋﻄﺎء‬
‫‪ُ BIFURCATED‬ﻣ َﺘ َﻔﺮّع‬
‫‪Bilateral agreement‬اﻹﺗﻔﺎﻗﻴﺔ اﻟﺜﻨﺎﺋﻴﺔ‬
‫‪Bill of exchange‬ﻓﺎﺗﻮرة‪ /‬آﻤﺒﻴﺎﻟﺔ‬
‫‪bill of health‬ﺷﻬﺎدة ﺻﺤﻴﺔ‬
‫‪BILL OF LADING‬ﺳﻨﺪ اﻟﺸﺤﻦ‬
‫‪Bill of Lading‬ﺑﻮﻟﻴﺼﺔ ﺷﺤﻦ‬
‫‪BILL OF MATERIALS‬ﻗﺎﺋﻤﺔ اﻟﻤﻮاد‬
‫‪billing‬إﻋﺪاد ﻓﺎﺗﻮرة‬
‫*‪Billing on Construction in Process‬ﻣﻄﺎﻟﺒﺎت أو ﻓﻮاﺗﻴﺮ ﻋﻘﻮد إﻧﺸﺎءات ﺗﺤﺖ اﻟﺘﻨﻔﻴﺬ*‬
‫‪BILLS PAYABLE‬ﻓﻮاﺗﻴﺮ واﺟﺒﺔ اﻟﺪﻓﻊ‬
‫‪BILLS PURCHASED‬ﻓﻮاﺗﻴﺮ اﻟﻤﺸﺘﺮﻳﺎت‬
‫‪binding arbitration‬اﻟﺘﺤﻜﻴﻢ اﻟﻤﻠﺰم‬
‫‪Binomial distribution‬اﻟﺘﻮزﻳﻊ اﻟﺜﻨﺎﺋﻲ اﻟﺤﺪود‬
‫‪Biological transformation‬اﻟﺘﺤﻮﻳﻞ اﻟﺤﻴﻮي‬
‫‪Biometric‬اﻟﺘﻄﺒﻴﻘﺎت ﻟﺘﺤﻠﻴﻞ اﻟﺒﻴﺎﻧﺎت اﻻﺣﻴﺎﺋﻴﺔ‬
‫‪Black Market‬اﻟﺴﻮق اﻟﺴﻮداء‬
‫‪BLACK MARKETS‬اﻷﺳﻮاق اﻟﺴﻮداء‬
‫‪Black-Scholes option pricing model‬ﻧﻤﻮذج ﺗﺴﻌﻴﺮ ﺧﻴﺎ ِر ﺳﻜﻮﻟﺰ اﻷﺳﻮد‬
 ‫اﻟﺘﻈﻬﻴﺮ ﻋﻠﻰ ﺑﻴﺎض‬BLANK ENDORSEMENT
‫اﻟﺘﻔﻮﻳﺾ اﻟﻌﺎم‬BLANKET AUTHORIZATION
‫ﺳﻬﻢ ﻣﻔﻀﻞ‬Blue Chip .
‫اﻷﺳﻬﻢ اﻟﺰرﻗﺎء‬Blue Chips
‫ﺳﻬﻢ اﻟﺪرﺟﺔ اﻻوﻟﻲ‬blue-chip stock
‫ هﻴﺌﺔ‬. ‫ﻣﺠﻠﺲ‬board

board of directors ‫ﻣﺠﻠﺲ إدارة‬

Board of Directors* ‫*ﻣﺠﻠﺲ اﻹدارة‬
bona fide ‫ ﻧﻴﺔ‬/ ‫ ﺑﺤﺴﻦ‬/ ‫ﻋﻦ ﺣﺴﻦ‬
bona fide occupational qualification ‫اﻟﻤﺆهﻞ اﻟﻤﻬﻨﻲ اﻟﺼﺎدق‬
Bond Premium ‫ﻋﻼوة اﻹﺻﺪار‬
Bonded Areas ‫ﻣﻨﺎﻃﻖ اﻟﻤﺨﺎزن اﻟﺠﻤﺮآﻴﺔ‬
Bonded Goods ‫ﺑﻀﺎﺋﻊ ﺑﻤﺨﺰن اﻟﺠﻤﺎرك‬
Bonds ‫ﺳﻨﺪات ﻃﻮﻳﻠﺔ اﻷﺟﻞ‬
Bonds Discount* ‫*ﺧﺼﻢ إﺻﺪار اﻟﺴﻨﺪات‬
Bonds Premium* ‫*ﻋﻼة إﺻﺪار اﻟﺴﻨﺪات‬
Bonds* ‫*اﻟﺴﻨﺪات‬
bonus ‫ﻣﻜﺎﻓﺄة‬
BOOK COST ‫ﺗﺪوﻳﻦ اﻟﺘﻜﺎﻟﻴﻒ‬
Book keeper ‫ﻣﺎﺳﻚ اﻟﺪﻓﺎﺗﺮ‬
Book of Original Entry ‫دﻓﺘﺮ اﻟﻴﻮﻣﻴﺔ "دﻓﺘﺮ اﻟﻘﻴﺪ‬
Book Value ‫ اﻟﻘﻴﻤﺔ اﻟﻤﺤﺎﺳﺒﻴﺔ‬/‫اﻟﻘﻴﻤﺔ اﻟﺪﻓﺘﺮﻳﺔ‬
Book Value ‫اﻟﻘﻴﻤﻪ اﻟﺪﻓﺘﺮﻳﻪ‬
BOOKKEEPING ‫ﻣﺴﻚ اﻟﺪﻓﺎﺗﺮ‬
Boolean ‫ﻣﻨﻄﻘﻲ‬
Boolean expression ‫اﻟﺘﻌﺒﻴﺮ اﻟﻤﻨﻄﻘﻲ‬
Boolean variable ‫اﻟﻤﺘﻐﻴّﺮ اﻟﻤﻨﻄﻘﻴﺔ‬
Borrowing ‫اﻷﻗﺘﺮاض‬
Borrowing capacity ‫ﻟﻘﺪرة ﻋﻠﻰ اﻻﻗﺘﺮاض‬
Bottleneck Inflation ‫ﺗﻀﺨﻢ اﺧﺘﻨﺎﻗﻲ‬
Boundary ‫ ﺣﺎﻓﺔ‬،‫ﺣﺪ‬
Boundary-less organization ‫ﺣ ّﺪ أﻗﻞ ﻣﻨﻈﻤﺔ‬ َ
Bounded ‫ﻣﺤﺪود‬
bracket ‫اﻟﻘﻮس‬
Brainstorming ‫ﺗَﻔﻜﻴﺮ ﺑﺎﺑﺪاع‬
Branches* ‫*ﻓﺮوع‬
brand ‫اﻟﺼﻨﻒ‬
Brand name ‫اﻟﻌﻼﻣﺔ اﻟﺘﺠﺎرﻳﺔ‬
Brand Name ‫ﻋﻼﻣﺔ ﺗﺠﺎرﻳﺔ‬
BREACH OF CONTRACT ‫اﻹﺧﻼل ﺑﺎﻟﻌﻘﺪ‬
BREAK-EVEN ‫ﺗﻌﺎد ْل‬
Break-even analysis ‫ﺗﺤﻠﻴﻞ ﻧﻘﻄﺔ اﻟﺘﻌﺎدل‬
BREAK-EVEN EQUATION ‫ﺗﻌﺎد ْل ﻣﻌﺎدﻟ ًﺔ‬
Breakeven Point* ‫ ﺗﺴﺎوي اﻟﺘﻜﺎﻟﻴﻒ ﻣﻊ اﻻﻳﺮادات‬:‫*ﻧﻘﻄﺔ اﻟﺘﻌﺎدل‬
Breakout ‫اﻻﺧﺘﺮاق‬
breakthrough ‫اﻹﺧﺘﺮاق‬
bribe ‫رﺷﻮة‬
Brokerage firms ‫ﺷﺮآﺎت ﻋﻤﻮﻟ ِﺔ‬
 ‫ﻗﻮة ﻋﻤﻴﺎء ‪brute-force‬‬
‫ﻣﻴﺰاﻧﻴﺔ ﻓﻲ اﻹآﻤﺎ ِل ‪Budget at Completion‬‬
‫ﻣﺮآﺰ ﻣﻮازﻧﺔ‪ /‬ﻣﺮآﺰ ﻣﻴﺰاﻧﻴﺔ اﻟﺘﻘﺪﻳﺮﻳﺔ ‪Budget Center‬‬
‫ﻟﺠﻨﺔ اﻟﻤﻮزاﻧﺔ ‪Budget Committee‬‬
‫ﺗﻘﺮﻳﺮ أداء اﻟﻤﻮازﻧﻪ ‪BUDGET PERFORMANCE REPORT‬‬
‫ﻓﺘﺮة اﻟﻤﻮازﻧﺔ‪Budget Period .‬‬
‫اﻧﺤﺮاف اﻟﻤﻮازﻧﺔ ‪Budget variance‬‬
‫*ﻣﻮازﻧﺔ ﺗﻘﺪﻳﺮﻳﺔ *‪Budget‬‬
‫دﻋﻢ اﻟﻤﻮازﻧﺔ ‪Budgetary aid‬‬
‫اﻟﻌﺠﺰ ﻓﻲ اﻟﻤﻮازﻧﻪ ‪BUDGETARY DEFICIT‬‬
‫ﻓﺎﺋﺾ ﻓﻲ اﻟﻤﻮازﻧﺔ ‪Budgetary surplus‬‬
‫ﺗﻘﺮﻳﺮ ﺗﺼﺎرﻳﺢ اﻟﺒﻨﺎء ‪Building Permits‬‬
‫*اﻟﺘﻐﻴﺮ اﻟﻤﺮﺗﻔﻊ ﻓﻲ ﻣﺴﺘﻮى اﻟﻤﻮردﻳﻦ ﻋﻦ اﻟﻤﺼﻨﻌﻴﻦ و اﻟﻤﺼﻨﻌﻴﻦ ﻋﻦ ﺑﺎﺋﻌﻲ اﻟﺘﺠﺰﺋﺔ *‪Bullwhip Effect‬‬
‫*اﻟﻤﻨﺘﺞ اﻟﻤﺤﺰوم‪ :‬ﻣﺠﻤﻮع ﻣﻨﺘﺠﺎت أو ﺧﺪﻣﺎت ﺗﺒﺎع ﺑﺴﻌﺮ ﻣﻔﺮد *‪Bundled Product‬‬
‫اﻟﻌﺐء ‪Burden‬‬
‫ﺑﻴﺮوﻗﺮاﻃﻲ ‪bureaucratic‬‬
‫اﻟﺘﺮآﻴﺐ اﻟﺒﻴﺮوﻗﺮاﻃﻲ ‪bureaucratic structure‬‬
‫اﻧﻀﻤﺎم اﻟﺸﺮآﺎت ‪Business Combination‬‬
‫ﻣﺤﺎﺳﺒﺔ اﻟﻤﺸﺮوع ‪Business accounting‬‬
‫إدارة اﻷﻋﻤﺎل ‪Business Administration‬‬
‫ﻣُﺤﻠّﻞ ﻋﻤ ِﻞ ‪BUSINESS ANALYST‬‬
‫ﻗﺪرة ﻋﻤ ِﻞ ‪business capacity‬‬
‫ازﻣﺔ اﻟﺘﺠﺎرة ‪Business Crisis‬‬
‫اﻗﺘﺼﺎدﻳﺎت اﻷﻋﻤﺎل ‪Business economics‬‬
‫ﻣﻔﻬﻮم اﻟﻮﺣﺪة اﻻﻗﺘﺼﺎدﻳﺔ ‪Business Entity‬‬
‫ﻣﺒﺪأ آﻴﺎن اﻟﻤﻨﺸﺎة ‪BUSINESS ENTITY PRINCIPLE‬‬
‫ﺗﺸﻐﻴﻞ ﺑﻴﺎﻧﺎت ﻋﻤ ِﻞ ‪business information processing‬‬
‫ﻣﺒﺎدرة ﻋﻤ ِﻞ ‪business initiative‬‬
‫اﻟﻤﺨﺰون اﻟﺘﺠﺎري ‪Business Inventories‬‬
‫ﺧﻄﺔ اﻟﻤﺸﺮوع‪/‬ﺧﻄﺔ اﻷﻋﻤﺎل ‪Business plan‬‬
‫ﻣﺨﺎﻃﺮة اﻟﻤﺸﺮوع‪/‬اﻷﻋﻤﺎل ‪Business risk‬‬
‫*ﻋﻤﻠﻴﺔ ﺗﺠﺎرﻳﺔ *‪Business Transaction‬‬
‫ﺗﺜﻤﻴﻦ ﻋﻤ ِﻞ ‪Business valuation‬‬
‫اﻧﻀﻤﺎم اﻟﺸﺮآﺎت ‪Business* Combination‬‬
‫ﺑﻴﻦ اﻷﻋﻤﺎل ‪business-to-business‬‬
‫ﻚ ‪business-to-consumer‬‬ ‫اﻟﻌﻤﻞ إﻟﻰ اﻟﻤﺴﺘﻬﻠ ِ‬
‫اﻟﻤﺸﺘﺮي ‪ /‬اﻟﻤﺆﺟﺮ ‪Buyer / Lessor‬‬
‫ﻣﺸﺘﺮي آﺴﻤﺴﺎر ‪BUYER AS BROKER‬‬
‫ﻣﻮازﻧﺔ ﻣﺸﺘﺮي ‪Buyer Equilibrium‬‬
‫إﺗﻔﺎﻗﻴﺎت ﺑﻴ ِﻊ ﺻﻔﻘ ِﺔ ‪Buy-sell agreements‬‬
‫ﻲ ‪Buy-side analyst‬‬ ‫ﻣُﺤﻠّﻞ ﺻﻔﻘ ِﺔ اﻟﺠﺎﻧﺒ ِ‬
‫اﻟﻘﺎﻧﻮن اﻟﺪاﺧﻠﻲ ‪bylaws‬‬
‫ﺗﺠﻨﺐ ‪ -‬ﻣﻤﺮ ﻣﻮازى ‪bypass‬‬
‫*ﻣﻨﺘﺞ ﻣﺒﻴﻌﺎﺗﻪ ﻣﻨﺨﻔﻀﺔ ﻣﻘﺎرﻧﺔ ﻣﻊ اﻟﻤﻨﺘﺞ اﻷﺳﺎس *‪Byproduct‬‬
‫اﻟﻨﻮاﺗﺞ اﻟﻌﺮﺿﻴﺔ ‪By-Products‬‬
‫ﺣﺘﺴﺎب اﻻﺣﺘﻴﺎﻃﻲ ‪Calculation of reserve‬‬
‫اﺣﺘﺴﺎب اﻻﺣﺘﻴﺎﻃﻲ ‪Calculation of reserve‬‬
‫*ﺗﻘﻮﻳﻢ *‪Calendar‬‬
‫*ﺷﺮط اﻻﺳﺘﺪﻋﺎء ‪ -‬ﻟﻸﺳﻬﻢ اﻟﻤﻤﺘﺎزة و اﻟﺴﻨﺪات *‪Call Provision‬‬
‫اﻟﺴﻬﻢ اﻟﻤﻤﺘﺎز اﻟﻘﺎﺑﻞ ﻟﻠﻤﻨﺎداﻩ ‪Callable‬‬
 CALLABLE BOND ‫اﻟﺴﻨﺪ اﻟﻘﺎﺑﻞ ﻟﻠﺴﺤﺐ‬
Callable bonds ‫ﺳﻨﺪات ﻗﺮوض ﻗﺎﺑﻠﺔ ﻟﻼﺳﺘﺮداد‬
callback ‫رد اﻟﻄﺮف اﻟﺜﺎﻧﻲ ﻋﻠﻰ ﻃﻠﺐ اﻟﻄﺮف اﻻول‬
CANCEL SUPPORTING DOCUMENTS ‫وﺛﺎﺋﻖ إﻟﻐﺎ ِء اﻟﻤﺴﺎﻧﺪ ِة‬
Cancelled debt ‫دﻳﻦ ﻣﻠﻐﻰ‬
Candidate ‫ﻣﺮﺷﺢ ﻟﻮﻇﻴﻔﺔ أو ﺑﻌﺜﺔ أو آﻠﻴﺔ‬
capabilities ‫ﻗﺪرات ﻗﺎﺑﻠﺔ ﻟﻠﺘﻄﻮر‬
Capability ‫اﻟﻘﺎﺑﻠﻴﺔ‬
Capable process ‫اﻟﻌﻤﻠﻴﺔ اﻟﻘﺎدرة‬
Capacity to reimburse ‫اﻟﻘﺪرة ﻋﻠﻰ اﻟﺴﺪاد‬
Capacity Utilization ‫ﺳﻌﺔ اﻻﺳﺘﻬﻼك‬
Capacity* ‫*ﺳﻌﺔ‬
Capital ‫رأس اﻟﻤﺎل‬
Capital Account* ‫*ﺣﺴﺎب رأس اﻟﻤﺎل‬
Capital Adequacy-Asset quality-Management-Earnings liquidity ،‫آﻔﺎﻳﺔ رأس اﻟﻤﺎل‬
‫ إدارة اﻷرﺑﺎح واﻟﺴﻴﻮﻟﺔ‬،‫ ﻧﻮﻋﻴﺔ اﻷﺻﻮل‬/‫ﺟﻮدة‬
CAPITAL ASSET ‫اﻷﺻﻞ اﻟﺮأﺳﻤﺎﻟﻲ‬
Capital Assets ‫ﻣﻮﺟﻮدات رأس ﻣﺎﻟﻴﺔ‬
Capital Backing of Loans ‫رﺑﻂ اﻟﻘﺮوض ﺑﺮأس اﻟﻤﺎل‬
Capital Budget* ‫*ﻣﻮازﻧﺔ رأﺳﻤﺎﻟﻴﺔ‬
Capital cost allowance ‫ﻣﺨﺼﺼﺎت ﺗﻜﻠﻔﺔ رأس اﻟﻤﺎل‬
Capital Employment Ratio ‫ﻧﺴﺒﺔ ﺗﻮﻇﻴﻒ راس اﻟﻤﺎل‬
CAPITAL EXPENDITURE ‫ﻣﺼﺮوف رأس اﻟﻤﺎل‬
Capital Expenditure* ‫*ﻣﺼﺮوف رأﺳﻤﺎﻟﻲ‬
Capital Expenditures* ‫*اﻟﻨﻔﻘﺎت اﻟﺮأﺳﻤﺎﻟﻴﺔ‬
Capital gain ‫أرﺑﺎح رأﺳﻤﺎﻟﻴﺔ‬
Capital Gains and Losses ‫أرﺑﺎح وﺧﺴﺎﺋﺮ رأﺳﻤﺎﻟﻴﺔ‬
Capital Gains* ‫ أرﺑﺎح رأﺳﻤﺎﻟﻴﺔ‬- ‫*ﻣﻜﺎﺳﺐ رأﺳﻤﺎﻟﻴﺔ‬
Capital grant ‫ﻣﻨﺤﺔ رأﺳﻤﺎﻟﻴﺔ‬
CAPITAL INTENSIVE ‫اﻟﻤﺮآّﺰ اﻟﻜﺒﻴﺮ‬
Capital leases ‫ﻋﻘﻮد اﻹﻳﺠﺎر اﻟﺮأﺳﻤﺎﻟﻲ‬
Capital Losses* ‫*ﺧﺴﺎﺋﺮ رأﺳﻤﺎﻟﻴﺔ‬
Capital Maintanance Concept* ‫*ﻣﻔﻬﻮم اﻟﻤﺤﺎﻓﻈﺔ ﻋﻠﻰ رأس اﻟﻤﺎل‬
CAPITAL OUTLAY ‫اﻟﻨﻔﻘﺔ اﻟﻜﺒﻴﺮة‬
CAPITAL REDUCTION ‫اﻟﺘﺨﻔﻴﺾ اﻟﻜﺒﻴﺮ‬
CAPITAL REPLACEMENT ‫رأس اﻟﻤﺎل اﻟﺒﺪﻳﻞ‬
Capital structure ‫ﺗﺮآﻴﺒﺔ راس اﻟﻤﺎل‬
Capital surplus ‫ﻓﺎﺋﺾ رأس اﻟﻤﺎل‬
Capitalization ‫رﺳﻤﻠﺔ‬
CAPITALIZATION ‫اﻟﺮﺳﻤﻠﺔ‬
Capitalization of leases ‫رﺳﻤﻠﺔ ﻋﻘﻮد اﻹﻳﺠﺎر‬
CAPITALIZATION OF MAINTAINABLE EARNINGS ‫رﺳﻤﻠﺔ اﻟﻤﺪاﺧﻴ ِﻞ اﻟﻘﺎﺑﻠﺔ ﻟﻠﺪﻋ ِﻢ‬
CAPITALIZATION RATE ‫ﻧﺴﺒﺔ رﺳﻤﻠ ِﺔ‬
CAPITALIZED COSTS ‫اﻟﻜﻠﻒ اﻟ ُﻤ َﻤ َﻮّﻟﺔ‬
capturing ‫ ﻳﺄﺳﺮ‬. ‫ﻳﺴﺘﻮﻟﻲ ﻋﻠﻰ‬
capturing market ‫ق‬ ِ ‫َأﺳْﺮ اﻟﺴﻮ‬
CARRIAGE AND INSURANCE PAID TO ‫ﻦ إﻟﻰ‬ ُ ‫ﺖ اﻟﻨﻘﻞ واﻟﺘﺄﻣﻴ‬
ْ ‫دَﻓﻌ‬
Carriage Paid To ‫ﺖ اﻟﻌﺮﺑ ُﺔ إﻟﻰ‬ ْ ‫دَﻓﻌ‬
CARRY FORWARD ‫ﻗ ّﺪ ْم‬
Carrying Value* ‫*اﻟﻘﻴﻤﺔ اﻟﺪﻓﺘﺮﻳﺔ‬
 ‫ﺗﺤﻠﻴﻞ ﺣﺎﻟ ِﺔ ‪case analysis‬‬
‫ﻣﺤﺎﺳﺒﺔ ﻋﻠﻰ أﺳﺎس اﻟﻨﻘﺪﻳﺔ ‪Cash accounting‬‬
‫ﺳﻠﻔﺔ ﻧﻘﺪﻳﺔ ‪ /‬ﺳﻠﻔﺔ ﻧﻘﺪﻳﺔ ﻣﻘﺪﻣﺔ ‪Cash advance‬‬
‫ﻖ ‪CASH AGAINST DOCUMENTS‬‬ ‫ﻧﻘﺪ ﺿ ّﺪ اﻟﻮﺛﺎﺋ ِ‬
‫اﻟﻨﻘﺪ واﻟﻤﺴﺘﺤﻖ ﻣﻦ اﻟﺒﻨﻚ ‪Cash and due from banks‬‬
‫اﻟﻨﻘﺪ وﻣﺎ ﻳﻌﺎدﻟﻪ ‪Cash and equivalents‬‬
‫اﻟﻨﻘﺪ واﻟﻘﺮﻳﺐ ﻣﻦ اﻟﺘﺤﻮل إﻟﻰ ﻧﻘﺪ ‪cash and near-cash‬‬
‫ﻖ ﻧﻘ ِﺪ ‪Cash application process‬‬ ‫ﻋﻤﻠﻴﺔ ﺗﻄﺒﻴ ِ‬
‫ﻣﻮﺟﻮدات ﻧﻘﺪﻳﺔ ‪Cash assets‬‬
‫اﻟﻤﺤﺎﺳﺒﺔ ﻋﻠﻰ ﻗﺎﻋﺪة اﻟﻨﻘﺪﻳﺔ ‪CASH BASIS OF ACCOUNTING‬‬
‫*اﻷﺳﺎس اﻟﻨﻘﺪي اﻟﻤﺤﺎﺳﺒﻲ *‪Cash Basis of Accounting‬‬
‫دﻓﺘﺮ اﻟﺼﻨﺪوق ‪Cash book,‬‬
‫ﺻﻨﺪوق اﻟﻨﻘﺪ‪ /‬اﻟﺨﺰﻳﻨﺔ‪ /‬اﻟﺼﻨﺪوق ‪Cash box‬‬
‫اﻟﻤﻮازﺗﺔ اﻟﻨﻘﺪﻳﺔ ‪Cash budget‬‬
‫*اﻟﻤﻮازﻧﺔ اﻟﻨﻘﺪﻳﺔ ‪ -‬اﻟﻤﻴﺰاﻧﻴﺔ اﻟﺘﻘﺪﻳﺮﻳﺔ ﻟﻠﻨﻘﺪﻳﺔ *‪Cash Budget‬‬
‫ﺣﺴﺎب رﻗﻴﺐ ﻧﻘﺪي ‪CASH CLEARING ACCOUNT‬‬
‫اﻟﺮﻗﺎﺑﺔ ﻋﻠﻰ اﻟﻨﻘﺪ ‪cash control‬‬
‫ﺟﺮد اﻟﻨﻘﺪ ‪Cash count‬‬
‫دﻳﻦ ﻧﻘﺪي‪ /‬ﻗﺮض ﻧﻘﺪي ‪Cash credit‬‬
‫ﻦ اﻟﻨﻘﺪي ‪CASH DEBT COVERAGE RATIO‬‬ ‫ﻧﺴﺒﺔ ﺗﻐﻄﻴ ِﺔ دﻳ ِ‬
‫ﻋﺠﺰ ﻓﻲ اﻟﻨﻘﺪ ‪Cash deficit‬‬
‫ودﻳﻌﺔ ﻧﻘﺪﻳﺔ ‪Cash deposit‬‬
‫إﻧﻔﺎق ﻧﻘﺪِي ‪CASH DISBURSEMENTS‬‬
‫ﻳﻮﻣﻴﺔ اﻟﺼﺮف اﻟﻨﻘﺪي‪/‬اﻟﺪﻓﻌﺎت اﻟﻨﻘﺪﻳﺔ ‪Cash disbursements journal‬‬
‫اﻟﺘﺨﻔﻴﺾ اﻟﻨﻘﺪي ‪CASH DISCOUNT‬‬
‫ﺣﺼﺺ اﻷرﺑﺎح اﻟﻨﻘﺪﻳﺔ ‪Cash Dividends‬‬
‫ﻣﻨﺤﺔ ﻧﻘﺪﻳﺔ ‪Cash donation‬‬
‫ﺷﺒﻪ اﻟﻨﻘﺪ او ﻳﻌﺎدل اﻟﻨﻘﺪ ‪Cash Equivalent‬‬
‫*ﻣﺎ ﻳﻌﺎدل اﻟﻨﻘﺪﻳﺔ *‪Cash Equivalents‬‬
‫ﺗﺪﻓﻖ ﻧﻘﺪى ‪Cash flow‬‬
‫اﻟﺘﺪﻓﻖ اﻟﻨﻘﺪي ﺑﻌﺪ اﻻﺳﺘﺜﻤﺎر ‪Cash flow after investment‬‬
‫ﺗﺤﻠﻴﻞ اﻟﺘﺪﻓﻖ اﻟﻨﻘﺪي ‪Cash flow analysis‬‬
‫آﻔﺎءة ﺳﻴﻮﻟﺔ ﻧﻘﺪﻳ ِﺔ ‪Cash flow efficiency‬‬
‫ت ‪CASH FLOW FROM OPERATIONS‬‬ ‫ﻦ اﻟﻌﻤﻠﻴﺎ ِ‬
‫ﺳﻴﻮﻟﺔ ﻧﻘﺪﻳﺔ ِﻣ ْ‬
‫*اﻟﺘﺪﻓﻘﺎت اﻟﻨﻘﺪﻳﺔ ﻣﻦ اﻟﻌﻤﻠﻴﺎت اﻟﺘﺸﻐﻴﻠﻴﺔ *‪Cash Flow from operations‬‬
‫ﺧﻄﺮ ﺳﻴﻮﻟﺔ ﻧﻘﺪﻳ ِﺔ ‪Cash flow risk‬‬
‫*ﻗﺎﺋﻤﺔ اﻟﺘﺪﻓﻘﺎت اﻟﻨﻘﺪﻳﺔ *‪Cash Flows Statement‬‬
‫*اﻟﺘﺪﻓﻘﺎت اﻟﻨﻘﺪﻳﺔ *‪Cash Flows‬‬
‫إﻋﺎﻧﺔ ﻧﻘﺪﻳﺔ ‪cash grant‬‬
‫ﻣﻨﺤﺔ ﻧﻘﺪﻳﺔ ‪Cash grant‬‬
‫ف ﻣُﻘﺪﻣًﺎ ‪CASH IN ADVANCE‬‬ ‫ﺻ ّﺮ ْ‬
‫ف ‪CASH IN BANK‬‬ ‫ﻧﻘﺪ ﻓﻲ اﻟﻤﺼﺮ ِ‬
‫اﻟﻨﻘﺪ ﻓﻲ اﻟﺒﻨﻚ وﻣﺎ ﻳﻘﺎرب )ﻳﺸﺒﻪ( اﻟﻨﻘﺪ اﻟﻨﻘﺪ ﻓﻲ اﻟﺒﻨﻮك ‪Cash in bank and near cash‬‬
‫اﻟﻨﻘﺪ ﻓﻲ اﻟﺒﻨﻮك ‪Cash in banks‬‬
‫اﻟﻨﻘﺪ ﻓﻲ اﻟﻴﺪ ‪Cash in hand‬‬
‫اﻟﻨﻘﺪ اﻟﻤﺤﺼﻦ ﻓﻲ اﻟﺨﺰﻧﺔ ‪Cash in vault‬‬
‫*اﻟﺘﺪﻓﻘﺎت اﻟﻨﻘﺪﻳﺔ اﻟﺪاﺧﻠﺔ ‪ -‬ﻣﺼﺎدر اﻟﻨﻘﺪﻳﺔ *‪Cash Inflows‬‬
‫ﻣﺪﺧﻞ ﻧﻘﺪي ‪Cash input‬‬
‫ﻳﻮﻣﻴﺔ اﻟﺼﻨﺪوق اﻟﻨﻘﺪي ‪cash journal‬‬
‫ﻳﻮﻣﻴﺔ اﻟﻨﻘﺪﻳﺔ ‪Cash journal,‬‬
 Cash management ‫إدارة اﻟﻨﻘﺪ‬
Cash Margin ‫ﺗﺄﻣﻴﻦ ﻧﻘﺪي‬
Cash Mobility Mapping ‫رﺳﻢ ﺧﺮاﺋﻂ ﻟﺤﺮآﺔ اﻟﻨﻘﺪ‬
Cash On Delivery ‫اﻟﺪﻓﻊ ﻋﻨﺪ اﻟﺘﺴﻠﻴﻢ‬
CASH ON HAND ‫اﻟﻨﻘﺪ اﻟﺠﺎهﺰ‬
cash on hand ‫اﻟﻨﻘﺪ ﻓﻲ اﻟﻴﺪ‬
Cash outflow ‫ اﻟﻤﺪﻓﻮع‬/‫اﻟﻨﻘﺪ اﻟﺼﺎدر‬
Cash Outflows - use of cash* ‫ اﺳﺘﺨﺪاﻣﺎت اﻟﻨﻘﺪﻳﺔ‬- ‫*اﻟﺘﺪﻓﻘﺎت اﻟﻨﻘﺪﻳﺔ اﻟﺨﺎرﺟﺔ‬
Cash outlay ‫ﻧﻔﻘﺔ ﻧﻘﺪﻳﺔ‬
Cash pattern ‫ أﺳﻠﻮب اﻧﺴﻴﺎب اﻟﻨﻘﺪﻳﺔ‬/‫ﻧﻤﻂ‬
Cash pattern ‫ أﺳﻠﻮب اﻧﺴﻴﺎب اﻟﻨﻘﺪﻳﺔ‬/‫ﻧﻤﻂ‬
Cash per share ‫ﻧﻘﺪ ﻟﻜ ّﻞ ﺳﻬ ِﻢ‬
CASH PORTION ‫ﺟﺰء ﻧﻘﺪي‬
Cash position ‫وﺿﻊ اﻟﻨﻘﺪ‬
CASH PROFIT ‫رﺑﺢ ﻧﻘ ِﺪ‬
Cash projection ‫ﺗﻮﻗﻌﺎت اﻟﻨﻘﺪﻳﺔ‬
CASH RATIO ‫ﻧﺴﺒﺔ اﻟﻨﻘﺪﻳﺔ‬
Cash receipt journal ‫ﻳﻮﻣﻴﺔ ﻣﻘﺒﻮﺿﺎت اﻟﻨﻘﺪﻳﺔ‬
Cash receipt journal ‫ﻳﻮﻣﻴﺔ ﻣﻘﺒﻮﺿﺎت اﻟﻨﻘﺪﻳﺔ‬
CASH RECEIPTS ‫ﺳﻨﺪ ﻗﺒﺾ‬
CASH RESERVE RATIO ‫ﻧﺴﺒﺔ إﺣﺘﻴﺎﻃﻲ ﻧﻘﺪي‬
Cash suspense account ‫ﺣﺴﺎب اﻟﻨﻘﺪ اﻟﻤﻌﻠﻖ‬
Cash suspense account ‫ﺣﺴﺎب اﻟﻨﻘﺪ اﻟﻤﻌﻠﻖ‬
Cash* ‫ اﻟﻨﻘﺪﻳﺔ‬- ‫*اﻟﻨﻘﺪ‬
Cash-basis accounting ‫ﻣﺤﺎﺳﺒﺔ ﻋﻠﻰ اﺳﺎس اﻟﻨﻘﺪﻳﺔ‬
Cashier ‫أﻣﻴﻦ اﻟﺼﻨﺪوق‬
Cash-to-current-liabilities ratio ‫اﻟﻨﻘﺪ إﻟﻰ ﻧﺴﺒ ِﺔ اﻟﺨﺼﻮم اﻟﺠﺎرﻳﺔ‬
Categories ‫ﺻﻨْﻔﺎف‬
ِ ‫ ا‬. ‫ ﻓﺌﺎت‬. ‫ﻃ َﺒﻘَﺎت‬
َ
categorization ‫اﻟﺘﺼﻨﻴﻒ‬
Cause and Effect ‫اﻟﺴﺒﺐ واﻟﺘﺄﺛﻴﺮ‬
cause and effect ‫اﻟﺴﺒﺐ واﻟﺘﺄﺛﻴﺮ‬
cause and effect diagram ‫ﺐ‬ َ ‫ﺗﺨﻄﻴﻂ اﻟﺘﺄﺛﻴ َﺮ واﻟﺴﺒ‬
Central Limit Theorem ‫ﻧﻈﺮﻳﺔ اﻟﺤ ِّﺪ اﻟﻤﺮآﺰﻳ ِﺔ‬
Central Planning ‫اﻟﺘﺨﻄﻴﻂ اﻟﻤﺮآﺰي‬
centralized organization ‫اﻟﻤﻨﻈﻤﺔ اﻟﻤﺮآﺰﻳﺔ‬
certainty equivalent net ‫ﺻﺎﻓﻲ اﻟﺤﻘﻴﻘﺔ اﻟﻤﻘﺎرب‬
CERTAINTY OF PAYMENT ‫ﺣﻘﻴﻘﺔ اﻟﺪﻓﻌ ِﺔ‬
CERTIFICATE OF ANALYSIS ‫ﺷﻬﺎدة اﻟﺘﺤﻠﻴ ِﻞ‬
Certificate of Deposit ‫ﺷﻬﺎدة إﻳﺪاع‬
CERTIFICATE OF INSPECTION ‫ﺶ‬ ِ ‫ﺷﻬﺎدة اﻟﺘﻔﺘﻴ‬
CERTIFICATE OF INSURANCE ‫ﻦ‬ ِ ‫ﺷﻬﺎدة اﻟﺘﺄﻣﻴ‬
CERTIFICATE OF MANUFACTURE ‫ﺷﻬﺎدة اﻟﺼﻨﺎﻋ ِﺔ‬
CERTIFICATE OF OBLIGATION ‫ﺷﻬﺎدة اﻹﻟﺘﺰا ِم‬
Certificate of Origin ‫ﺷﻬﺎدة ﻣﻨﺸﺄ‬
CERTIFICATE OF ORIGIN ‫ﺷﻬﺎدة اﻟﻤﺼﺪر‬
CERTIFICATE OF ORIGIN FORM A ‫ﺷﻬﺎد ِة ﻣﺼﺪر ﺷﻜﻞ أي‬
Certificate of Surveillance or Inspection ‫ﺷﻬﺎدة اﻟﻤﻌﺎﻳﻨﺔ أو اﻟﺘﻔﺘﻴﺶ‬
Certificate Of Weight ‫ﺷﻬﺎدة اﻟﻮزن‬
CERTIFICATE OF WEIGHT ‫ن‬ ِ ‫ﺷﻬﺎدة اﻟﻮز‬
Certificates of deposit ‫ﺷﻬﺎدات اﻹﻳﺪاع ﺑﻤﺼﺎرف‬
 ‫)ﺷﻬﺎدة )ﺗﺸﺮﻳﻊ )‪CERTIFICATION (LEGALIZATION‬‬
‫اﻟﻤﺨﻄّﻂ اﻟﻤﺎﻟﻲ اﻟﻤﺆهّﻞ ‪CERTIFIED FINANCIAL PLANNER‬‬
‫اﻟﺒﻴﺎﻧﺎت اﻟﻤﺎﻟﻴﺔ اﻟﻤﺼﺪّﻗﺔ ‪CERTIFIED FINANCIAL STATEMENTS‬‬
‫اﻟﻤﺤﺎﺳﺐ اﻟﻘﺎﻧﻮﻧﻲ اﻟﻤﺮﺧﺺ ﺣﺴﺐ ﻣﻬﻨﺔ اﻟﻤﺤﺎﺳﺒﺔ ﻓﻲ اﻟﻮﻻﻳﺎت *‪Certified Public Accountant‬‬
‫*اﻟﻤﺘﺤﺪة‬
‫اﻓﺘﺮاض ﺑﻘﺎء اﻟﻌﻮاﻣﻞ اﻷﺧﺮى ﻋﻠﻰ ﺣﺎﻟﻬﺎ ‪ceteris paribus‬‬
‫ﺳﻠﺴﻠﺔ اﻟﻤﺼﺎرف ‪Chain Banks‬‬
‫ﻏﺮﻓﺔ ﺗﺠﺎرﻳﺔ ‪Chamber of Commerce‬‬
‫ﻏﺮﻓﺔ ﺻﻨﺎﻋﻴﺔ ‪Chamber of Industry‬‬
‫ﺗﻐ ّﻴ ْﺮ ﻓﻲ ﻣﺒﺪِأ اﻟﻤﺤﺎﺳﺒﺔ ‪Change in accounting principle‬‬
‫اﻟﺘﻐﻴﺮ ﻓﻲ وﺿﻊ ﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ ‪Change in equity position‬‬
‫اﻟﺘﻐﻴﺮ ﻓﻲ رأس اﻟﻤﺎل اﻟﻌﺎﻣﻞ ‪Change in working capital‬‬
‫اﻟﺘﻐﻴﻴﺮ اﻟﻜﻠّﻲ ‪Changeovers‬‬
‫اﻟﻔﻮﺿﻰ ‪chaos‬‬
‫اﻹﻗﺮاض اﻟﻘﺎﺋﻢ ﻋﻠﻰ اﻷهﻠﻴﺔ اﻟﺸﺨﺼﻴﺔ ‪Character-based lending‬‬
‫ﺻﻔﺎت ﻣﻤﻴﺰة‪ ،‬ﺧﺼﺎﺋﺺ ‪characteristics‬‬
‫دﻟﻴﻞ اﻟﺤﺴﺎﺑﺎت‪ /‬ﺟﺪول اﻟﺤﺴﺎﺑﺎت‪/‬هﻴﻜﻠﻴﺔ‪/‬ﺧﺮﻳﻄﺔ اﻟﺤﺴﺎﺑﺎت ‪Chart of Accounts‬‬
‫ﺻﻚ‪ ،‬ﻋﻘﺪ ﺑﺮاءة ﻣﺮﺳﻮم ﺗﺄﺳﻴﺲ اﻟﺸﺮآﺔ ‪charter‬‬
‫*ﻣﺤﺎﺳﺐ ﻗﺎﻧﻮﻧﻲ ‪ -‬ﻏﺎﻟﺒ ًﺎ ﻓﻲ اﻟﻤﻤﻠﻜﺔ اﻟﻤﺘﺤﺪة *‪Chartered Accountant‬‬
‫اﻟﻤﺴﺘﺸﺎر اﻟﻤﺎﻟﻲ اﻟﻘﺎﻧﻮﻧﻲ ‪CHARTERED FINANCIAL CONSULTANT‬‬
‫دﻟﻴﻞ اﻟﺤﺴﺎﺑﺎت‪ /‬ﺟﺪول اﻟﺤﺴﺎﺑﺎت‪/‬هﻴﻜﻠﻴﺔ‪/‬ﺧﺮﻳﻄﺔ اﻟﺤﺴﺎﺑﺎت ‪Charts of account‬‬
‫ث ‪CHATTEL MORTGAGE CONTRACT‬‬ ‫ﻦ أﺛﺎ ِ‬
‫ﻋﻘﺪ ره ِ‬
‫ﺣﺴﺎب ﺟﺎري ‪Checking account‬‬
‫ﺿﻮاﺑﻂ وﺗﻮازﻧﺎت رﻗﺎﺑﻴﺔ ‪Checks and balances‬‬
‫اﻟﺘﻔﺤﺺ اﻟﻨﻬﺎﺋﻲ ﺗﻔﺤﺺ اﻟﻤﺠﺎﻣﻴﻊ اﻟﻨﻬﺎﺋﻴﺔ ‪checksums‬‬
‫رﺋﻴﺲ اﻟﻤﺤﺎﺳﺒﻴﻦ ‪Chief accountant‬‬
‫)ﻣﺴﺆول ﻣﺎﻟﻲ رﺋﻴﺴﻲ )ﻣﺪﻳﺮ اﻟﺤﺴﺎﺑﺎت‪ /‬ﻣﺎﻟﻲ ‪Chief financial officer‬‬
‫ﻣﺠﻤﻮﻋﺔ اﻟﺪواﺋﺮ اﻟﻜﻬﺮﺑﺎﺋﻴﺔ ‪circuitry‬‬
‫اﻟﺘﺪﻓﻖ اﻟﺪاﺋﺮي ‪Circular Flow‬‬
‫رأس اﻟﻤﺎل اﻟﻤﺘﺪاول ‪Circulating Capital‬‬
‫ﺟﻤﻌﻴﺔ اﻟﻤﻮاﻃﻦ ﻟﻠﻤﺴﺎﻋﺪة اﻟﺬاﺗﻴﺔ ‪Citizen Self Help Society‬‬
‫اﻹدّﻋﺎء ‪CLAIM‬‬
‫ﺗﺼﻨﻴﻒ اﻟﺤﺴﺎﺑﺎت ‪Classification of Accounts‬‬
‫*اﻟﺘﺒﻮﻳﺐ ‪ -‬اﻟﺘﺼﻨﻴﻒ *‪Classification‬‬
‫اﻟﻤﻴﺰاﻧﻴﺔ اﻟﻌﻤﻮﻣﻴﺔ اﻟﻤﺼﻨﻔﺔ ‪Classified Balance Shee‬‬
‫*اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟﻴﺔ اﻟﻤﺒﻮﺑﺔ *‪Classified Financial Statements‬‬
‫ﺳﻨﺪ ﺷﺤﻦ ﻣﺸﺮوط ‪CLAUSED BILL OF LADING‬‬
‫آﻤﺒﻴﺎﻟﺔ ﺧﺎﻟﻴﺔ ﻣﻦ اﻟﺘﺤﻔﻈﺎت اﻟﺘﺒﺎد ِل ‪CLEAN BILL OF EXCHANGE‬‬
‫ﺳﻨﺪ اﻟﺸﺤﻦ اﻟﺨﺎﻟﻲ ﻣﻦ اﻟﺘﺤﻔﻆ ‪CLEAN BILL OF LADING‬‬
‫اﻟﻤﺠﻤﻮﻋﺔ اﻟﻨﻈﻴﻔﺔ ‪CLEAN COLLECTION‬‬
‫رﺳﺎﻟﺔ اﻹﻋﺘﻤﺎد اﻟﻨﻈﻴﻔﺔ ‪CLEAN LETTER OF CREDIT‬‬
‫ﺳﻨﺪ ﺷﺤﻦ آﺎﻣﻞ ﺑﺎﻟﺒﻀﺎﻋﺔ ‪CLEAN ON BOARD BILL OF LADING‬‬
‫أوراق ﺗﺨﻠﻴﺺ ‪Clearance Papers‬‬
‫ﻏﺮﻓﺔ اﻟﻤﻘﺎﺻﺔ ‪Clearinghouse‬‬
‫ﻲ ‪clerical‬‬
‫ﻲ ‪ .‬آﺘﺎﺑ ّ‬
‫ﻧَﺴﺨ ّ‬
‫آﺎﺗﺐ‪ ،‬ﻣﻮﻇﻒ‪ ،‬ﻣﺴﺘﺨﺪم ‪clerk‬‬
‫اﻟﻮﺻﻮل ﻟﻠﺰﺑﺎﺋﻦ ‪Client outreach‬‬
‫)ﻣﻌﺪل اﻻﺣﺘﻔﺎظ ﺑﺎﻟﺰﺑﺎﺋﻦ )اﻟﻌﻤﻼء ‪Client retention rate‬‬
‫ﻓﺮز اﻟﺰﺑﺎﺋﻦ ‪Client screening‬‬
‫رﺻﻴﺪ ﺧﺘﺎﻣﻲ ‪Closing balance‬‬
 Closing cost ‫اﻟﺘﻜﻠﻔﺔ اﻟﺨﺘﺎﻣﻴﺔ‬
Closing Exchange Rate ‫ﺳﻌﺮ ﺻﺮف اﻹﻗﻔﺎل‬
clustering ‫ﺗﺠﻤﻴﻊ‬
Coaching ‫اﻟﺘَﺪرﻳﺐ‬
Co-destiny accounts ‫ﻗﺪر اﻟﻤﺸﺎرك‬
Coding* ‫*ﺗﺮﻣﻴﺰ‬
coefficient correlation ‫إرﺗﺒﺎط ﻣﻌﺎﻣ ِﻞ‬
coefficient of determination ‫ﻣﻌﺎﻣﻞ اﻟﺘﺼﻤﻴ ِﻢ‬
Coefficient of Exploitation ‫ﻣﻌﺎﻣﻞ اﻻﺳﺘﻐﻼل‬
Coercion ‫اﻹﺟﺒﺎر‬
coercive ‫ﻗﺴﺮي‬
Coinsurance Clause ‫ت‬ ِ ‫ﺑﻨﺪ ﺗﺄﻣﻴﻦ ﻓﻲ ﻋﺪة ﺷﺮآﺎ‬
collateral ‫اﻟﺘﺄﻣﻴﻦ ﻣﻘﺎﺑﻞ ﻗﺮض‬
Collateral savings ‫ﺿﻤﺎن‬/‫ ﺗﻮﻓﻴﺮات ﺗﺴﺘﺨﺪم آﺮهﻦ‬/‫إدﺧﺎرات‬
Collateral substitute ‫اﻟﺮهﻦ‬/‫ﺑﺪاﺋﻞ اﻟﻀﻤﺎن‬
Collected Payments ‫ﻟﺪﻓﻌﺎت اﻟﻤﺘﺴﻠﻤﺔ‬
collectibility ‫اﻟﺘﺤﺼﻴﻞ‬
COLLECTING BANK ‫ ﻟﻠﺒﺎﺋﻊ‬- ‫ﻣﺼﺮف اﻟﺘﺤﺼﻴﻞ‬
COLLECTION PAPERS ‫ﺗﺤﺼﻴﻞ آﻞ ﻣﺴﺘﻨﺪات اﻷﻋﺘﻤﺎد اﻟﻤﺸﺤﻮن‬
collection period ‫ﻓﺘﺮة اﻟﺘﺤﺼﻴﻞ‬
COLLECTION PERIOD ‫ﻓﺘﺮة اﻟﺘﺤﺼﻴﻞ‬
Collection Security Clause ‫ﺷﺮط ﺿﻤﺎن اﻟﺘﺤﺼﻴﻞ‬
Collective Economy ‫اﻗﺘﺼﺎد ﺟﻤﺎﻋﻲ‬
collective bargaining agreement ‫إﺗﻔﺎﻗﻴﺔ ﻣﻔﺎوﺿﺔ ﺟَﻤﺎﻋﻴ ِﺔ‬
COLLECTIVE INVESTMENT SCHEME ‫ﻲ‬ ِ ‫ﻣﺨﻄﻂ اﻹﺳﺘﺜﻤﺎ ِر اﻟﺠَﻤﺎﻋ‬
COLLUSION ‫ إﺗﻔﺎق ﺷﺨﺼﻴﻦ أو اآﺜﺮ ﻻرﺗﻜﺎب ﺟﺮﻳﻤﺔ اﻟﻐﺶ أو اﻟﺘﺰوﻳﺮ‬، ‫ﺗﻮاﻃﺆ‬
combination ‫اﻟﻤﺠﻤﻮﻋﺔ‬
combined ‫اﺗﺤﺎد ﻷﻏﺮاض ﺗﺠﺎرﻳﺔ أو ﺳﻴﺎﺳﻴﺔ‬
COMBINED BILL OF LADING ‫ﺳﻨﺪ اﻟﺸﺤﻦ ﺑﺄآﺜﺮ ﻣﻦ وﺳﻴﻠﺔ ﺷﺤﻦ‬
Combined cost of funds ‫اﻟﻤﺮآﺒﺔ ﻟﻠﺘﻤﻮﻳﻞ‬/‫ﻟﺘﻜﻠﻔﺔ اﻟﻤﺸﺘﺮآﺔ‬
Combined Financial Statements ‫اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟﻴﺔ اﻟﻤﺠﻤﻌﺔ‬
COMBINED TRANSPORT ‫ﻣﺸﺤﻮﻧﻪ ﺑﺄآﺜﺮ ﻣﻦ ﻧﻤﻂ ﺷﺤﻦ‬
COMBINED TRANSPORT BILL OF LADING ‫ﺳﻨﺪات اﻟﺸﺤﻦ اﻟﺨﺎﺻﺔ ﺑﺎآﺜﺮ ﻣﻦ ﻧﻤﻂ ﺷﺤﻦ‬
Combining and segmenting contracts ‫ﺟﻤْﻊ وﺗَﻘﺴﻴﻢ اﻟﻌﻘﻮ ِد‬ َ
commenting ‫ﻳﻌﻠﻖ ﻋﻠﻰ‬

Commercial Denomination‫ٍﺳﻤﺔ اﻟﺘﺠﺎرﻳﺔ‬

Commercial funding ‫ﺗﻤﻮﻳﻞ ﺗﺠﺎري‬
Commercial Invoice ‫ﻓﺎﺗﻮرة ﺗﺠﺎرﻳﺔ‬
Commercial loan ‫ﻗﺮض ﺗﺠﺎري‬
Commercial paper ‫أوراق ﺗﺠﺎرﻳﺔ‬
Commercial paper ‫ورﻗﺔ ﺗﺠﺎرﻳﺔ ﻗﺎﺑﻠﺔ ﻟﻠﺘﺪاول‬
Commission ‫ﻋﻤﻮﻟﺔ‬
commissions ‫اﻟﻠﺠﺎن‬
Commissions and fees ‫اﻟﻌﻤﻮﻻت واﻟﺮﺳﻮم‬
Commitment ‫اﻹﻟﺘﺰام‬
COMMITMENT ‫اﻹﻟﺘﺰام‬
commitments ‫اﻹﻟﺘﺰاﻣﺎت‬
committed cost ‫اﻟﻜﻠﻔﺔ اﻟﻤﻠﺘﺰﻣﺔ‬
 Commodity ‫اﻟﺴﻠﻌﺔ‬
Commodity Gold ‫اﻟﺬهﺐ اﻟﺴﻠﻌﻲ‬
Common cost ‫اﻟﻜﻠﻔﺔ اﻟﻤﺸﺘﺮآﺔ‬
Common Cost* ‫*ﺗﻜﻠﻔﺔ ﺗﺸﻐﻴﻞ ﻣﻨﺸﺄة أو ﻧﺸﺎط أو ﻋﻨﺼﺮ ﺗﻜﻠﻔﺔ ﺑﺤﻴﺚ ﺗﺘﺸﺎرك ﻣﻊ أآﺜﺮ ﻣﻦ ﻣﺴﺘﺨﺪم‬
COMMON EQUITY ‫اﻟﻌﺪاﻟﺔ اﻟﻤﺸﺘﺮآﺔ‬
COMMON LAW ‫اﻟﻘﺎﻧﻮن اﻟﻌﺎم‬
common law doctrine ‫ﻣﺬهﺐ ﻗﺎﻧﻮن ﻋﺎ ِم‬
COMMON SIZE ANALYSIS ‫ك‬ ِ ‫ﺗﺤﻠﻴﻞ اﻟﺤﺠ ِﻢ اﻟﻤﺸﺘﺮ‬
Common Stock Holders* ‫*ﺣﻤﻠﺔ اﻷﺳﻬﻢ اﻟﻌﺎدﻳﺔ‬
Common Stock* ‫*اﻷﺳﻬﻢ اﻟﻌﺎدﻳﺔ‬
Common stockholder equity ‫ﺣﻘﻮق اﻟﻤﺴﺎهﻤﻴﻦ اﻟﻌﺎدﻳﻴﻦ‬
common-sense ‫ﺲ اﻟﻌﺎم‬ ّ ‫اﻟﺤ‬
Communicating Results ‫ﺞ‬ ِ ‫إ ِﺗّﺼﺎل اﻟﻨَﺘﺎ ِﺋ‬
Communication skills ‫ﻣﻬﺎرات إﺗﺼﺎ ِل‬
Communication strategies ‫إﺳﺘﺮاﺗﻴﺠﻴﺎت إﺗﺼﺎ ِل‬
Communism ‫اﻟﺸﻴﻮﻋﻴﺔ‬
COMPANY LIMITED BY GUARANTEE ‫ﺷﺮآﺔ ﺗﻀﺎﻣﻦ ﻣﺤﺪودة‬
Company* ‫*ﺷﺮآﺔ‬
Comparability ‫ﻗﺎﺑﻠﻴﺔ اﻟﻤﻘﺎرﻧﺔ‬
Comparability Concept ‫ﻣﻔﻬﻮم اﻟﻘﺎﺑﻠﻴﺔ ﻟﻠﻤﻘﺎرﻧﺔ‬
Comparability of financial statements ‫ﻣﻘﺎرﻧﺔ ﻟﻠﺒﻴﺎﻧﺎت اﻟﻤﺎﻟﻴﺔ‬
Comparable data ‫ﺑﻴﺎﻧﺎت ﻗﺎﺑﻠﺔ ﻟﻠﻤﻘﺎرﻧﺔ‬
Comparative Balance Sheet* ‫*ﻣﻴﺰاﻧﻴﺔ اﻟﻤﻘﺎرﻧﺔ‬
Comparative Financial Statements* ‫*اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟﻴﺔ اﻟﻤﻘﺎرﻧﺔ‬
Comparative Income Statement* ‫*ﻗﺎﺋﻤﺔ دﺧﻞ ﻣﻘﺎرﻧﺔ‬
compares ‫ ﻳﻀﺎهﻲ‬. ‫ﻳﻘﺎرن ﺑﻴﻦ‬
comparison ‫ﺗﺸﺒﻴﻪ ﻣﻘﺎرﻧﺔ‬
Comparisons ‫اﻟﻤﻘﺎرﻧﺎت‬
compatibility ‫ إﻧﺴﺠﺎم ﻋﺪم ﺗﻌﺎرض‬، ‫ﺗﻮاﻓﻖ‬
Compensating ‫ﻣﻌ ِﻮّض ﻣﻜﺎﻓﺊ ﻣﻌﺎدل‬
Compensating balance ‫ﻟﺮﺻﻴﺪ اﻟﺘﻌﻮﻳﻀﻲ‬
COMPENSATING BALANCES ‫اﻷرﺻﺪة اﻟﻤﻌﻮّﺿﺔ‬
COMPENSATING ERROR ‫اﻟﺨﻄﺄ اﻟﻤﻌﻮّض‬
compensation ‫أﺧﻄﺎء ﻣﺘﻜﺎﻓﺌﺔ‬
Compensatory Contract ‫ﻋﻘﺪ اﻟﻤﻌﺎوﺿﺔ‬
competence ‫ ﺟﺪارة‬، ‫ آﻔﺎءة‬، ‫اﺧﺘﺼﺎص‬
Competency ‫اﻟﻜﻔﺎءة‬
Competency model ‫ﻧﻤﻮذج آﻔﺎء ِة‬
competent ‫ ذو أهﻠﻴﺔ‬، ‫ ﺟﺪﻳﺮ‬، ‫ آﻒء‬، ‫ﻣﺨﺘﺺ‬
Competition* ‫*ﻣﻨﺎﻓﺴﺔ‬
competitive ‫ﺗﻨﺎﻓﺴﻲ‬
Competitor - Competitors* ‫ ﻣﻨﺎﻓﺴﻮن‬- ‫*ﻣﻨﺎﻓﺲ‬
Competitors ‫اﻟﻤﻨﺎﻓﺴﻮن‬
Complement ‫اﻟﺘﻜﻤﻠﺔ‬
Complete a structured or an open-ended questionnaire. ‫ﻈ َﻢ اﻟﻜﺎﻣﻞ أَو إﺳﺘﻔﺘﺎء ﻏﻴﺮ‬ّ‫ﻧ‬
‫ﻣﺤﺪود‬.
Complete a task inventory ‫ﺟﺮد اﻟﻤﻬﻤﺔ آﺎﻣﻞ‬
Completed Contract Method ‫ﻃﺮﻳﻘﺔ اﻟﻌﻘﻮد اﻟﺘﺎﻣﺔ‬
Completed contract method ‫ﻃﺮﻳﻘﺔ اﻟﻌﻘ ِﺪ اﻟﻤُﻜﻤَﻠ ِﺔ‬
COMPLETED CONTRACT METHOD OF ACCOUNTING ‫ﻃﺮﻳﻘﺔ اﻟﻌﻘﺪ اﻟﺸﺎﻣﻞ‬
 ‫ﻣﺤﺎﺳﺒﻴﺎ‬
Completed Contract Method* ‫*ﻃﺮﻳﻘﺔ اﻟﻌﻘﺪ اﻟﻤﻨﺠﺰ أو اﻟﻤﻨﺘﻬﻲ‬
Complex capital structure ‫ﺗﺮآﻴﺒﺔ رأس اﻟﻤﺎل اﻟﻤﻌﻘﺪ‬
compliance ‫إﻣﺘﺜﺎل‬
COMPLIANCE AUDIT ‫ﺗﺪﻗﻴﻖ إﻟﺘﺰا ِم‬
Compliance Audit* ‫ ﻣﺮاﺟﻌﺔ أو ﺗﺪﻗﻴﻖ اﻟﺴﺠﻼت اﻟﻤﺎﻟﻴﺔ ﻟﻤﻨﻈﻤﺔ ﻣﻦ ﺣﻴﺚ ﻣﻄﺎﺑﻘﺘﻬﺎ‬- ‫ﺗﺪﻗﻴﻖ اﻹذﻋﺎن‬
‫*ﻟﻘﻮاﻧﻴﻦ ﻣﻌﻴﻨﺔ‬
Complicated ‫أآﺜﺮ ﺗﻌﻘﻴﺪ‬
Component materials ‫اﻟﻤﻮاد اﻟﻤﻜﻮّﻧﺔ‬
components ‫اﻟﻤﻜﻮّﻧﺎت‬
Components of share holders’ equity ‫)ﻣﻜﻮﻧﺎت ﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ )اﻟﻤﺴﺎهﻤﻴﻦ‬
comporator ‫اﻟﻤُﻘﺎرِن‬
Compound interest ‫ﻓﺎﺋﺪة ﻣﺮآﺒﺔ‬
Compound interest rate ‫ ﻣﻌﺪل اﻟﻔﺎﺋﺪة اﻟﻤﺮآﺒﺔ‬/‫ﺳﻌﺮ اﻟﻔﺎﺋﺪة اﻟﺘﺮاآﻤﻲ‬
Compound rate growth ‫ﻧﻤﻮ اﻟﻔﺎﺋﺪة اﻟﻤﺮآﺒﺔ‬/(‫ﻣﻌﺪل اﻟﻨﻤﻮ اﻟﻤﺘﺮاآﻢ )اﻟﺘﺮاآﻤﻲ‬
Compounding Consideration ‫ﻟﻔﺎﺋﺪة اﻟﻤﺮآﺒﺔ‬
comprehensive income ‫اﻟﺪﺧﻞ اﻟﺸﺎﻣﻞ‬
Comprehensive planning ‫ﺗﺨﻄﻴﻂ ﺷﺎﻣﻞ‬
compromise ‫ اﺗﻔﺎق ودي‬،‫ ﺻﻠﺢ‬،‫ﺣﻞ وﺳﻂ‬
Compromise ‫اﻟﻤﺴﺎوﻣﺔ‬
Compulsory savings ‫ ﺗﻮﻓﻴﺮ إﻟﺰاﻣﻲ‬/‫إدﺧﺎر‬
computational ‫ﺗﺠﻤﻴﻌﻲ‬
computed term ‫ﺤﺴُﻮب‬ ْ ‫اﻟﺘﻌﺒﻴﺮ اﻟ َﻤ‬
Computer Controls ‫رﻗﺎﺑﺔ اﻟﺤﺎﺳﻮب‬
Computer System ‫ﻧﻈﺎم اﻟﻜﻤﺒﻴﻮﺗﺮ‬
computer-assisted audit tools ‫ب‬ ِ ‫ﻖ ﺑﻤﺴﺎﻋﺪة اﻟﺤﺎﺳﻮ‬ ِ ‫أدوات اﻟﺘﺪﻗﻴ‬
computer-based systems ‫اﻷﻧﻈﻤﺔ اﻟﻤﻌﺘﻤﺪة ﻋﻠﻰ اﻟﺤﺎﺳﻮب‬
Computing ‫إﺳﺘﻌﻤﺎل اﻟﺤﺎﺳﺒﺎت‬
conceal ‫ ﺣﺠﺐ‬، ‫آﺘﻢ اﺧﻔﻰ‬
Concealment ‫اﻹﺧﻔﺎء‬
Concept Reliability ‫ﻣﻔﻬﻮم اﻟﺜﻘﺔ ﻓﻲ اﻟﻤﻌﻠﻮﻣﺎت‬
concepts ‫اﻟﻤﻔﺎهﻴﻢ‬
Concepts Catalog ‫دﻟﻴﻞ ﻣﻔﺎهﻴ ِﻢ‬
Conceptual Design ‫اﻟﺘﺼﻤﻴﻢ اﻟﺘﺼﻮري‬
Conceptual Formulation ‫اﻟﺼﻴﺎﻏﺔ اﻟﻨﻈﺮﻳﺔ‬
Conceptual framework ‫ﻃﺎر ﻓﻜﺮى‬
Conceptual Frameworks* ‫ اﻟﻨﻈﺮي‬- ‫*اﻻﻃﺎر اﻟﻤﻔﺎهﻴﻤﻲ‬
concern ‫ ﻋﻤﻞ ﺗﺠﺎرى‬،‫ ﻣﺤﻞ ﺗﺠﺎرى‬،‫ﻣﻨﺸﺎة‬
Concervatism Concept ‫ﻣﻔﻬﻮم اﻟﺤﻴﻄﺔ و اﻟﺤﺬر‬
Concessional debt ‫دﻳﻮن اﻣﺘﻴﺎزﻳﺔ‬
Concessional loan ‫ﻗﺮض ذو اﻣﺘﻴﺎرزات ﻣﺤﺪدة‬
conclusion ‫اﻟﺨﺎﺗﻤﺔ‬
conclusions ‫اﻹﺳﺘﻨﺘﺎﺟﺎت‬
Concurrency ‫)ﺗﺰاﻣﻦ )اﻟﺘﻨﻔﻴﺬ‬.
CONDITION OF GOODS ‫ﺷﺮط اﻟﺴﻠ ِﻊ‬
CONDITIONAL SALES CONTRACT ‫ﻋﻘﺪ ﻣﺒﻴﻌﺎت ﻣﺸﺮوط‬
Conduct ‫ ﻗﻴﺎدة‬،‫ﺳﻠﻮك‬
Conduct the investigation. ‫ﻖ‬ َ ‫أﺟ ِﺮ اﻟﺘﺤﻘﻴ‬.
confederation ‫اﻹﺗﺤﺎد‬
Conference call ‫ﻧﺪاء ﻣﺆﺗﻤ ِﺮ‬
 Confidence estimate ‫ﺗﺨﻤﻴﻦ ﺛﻘ ِﺔ‬
confidential information ‫اﻟﻤﻌﻠﻮﻣﺎت اﻟﺴﺮّﻳﺔ‬
Confidentiality ‫ي‬ّ ‫ ﺳ ّﺮ‬. ‫ﺑﺸﻜﻞ ﺧﺼﻮﺻﻲ‬
Confidentiality Agreement ‫إﺗﻔﺎﻗﻴﺔ ﺳﺮ ّﻳ ِﺔ‬
Configuration ‫اﻟﺘﺮﺗﻴﺐ‬
CONFIRMATION ‫اﻟﺘﺄآﻴﺪ‬
Confirmed Documentary Credit ‫اﻋﺘﻤﺎد ﻣﺴﺘﻨﺪي ﻣﻌﺰز‬
Conflict of interest ‫ﺗﻀﺎرب اﻟﻤﺼﺎﻟﺢ‬
conflicting ‫ ﻣﺘﻨﺎﻗﺾ ﻏﻴﺮ ﻣﺘﻄﺎﺑﻖ‬، ‫ ﻣﺘﻌﺎرض‬، ‫ﻣﺘﻀﺎرب‬
Conflicts ‫اﻟﻨﺰاﻋﺎت‬
Conflicts of interest ‫ﺗﻀﺎرب اﻟﻤﺼﺎﻟﺢ‬
conform ‫ﻣﻄﺎﺑﻖ‬
conformity ‫ اﻧﺴﺠﺎم‬. ‫ ﻣﻄﺎﺑﻘﺔ‬. ‫اﻧﻄﺒﺎق‬
confound the audit process ‫ﻖ‬ َ ‫ﻓ ّﻨ ْﺪ ﻋﻤﻠﻴ َﺔ اﻟﺘﺪﻗﻴ‬
confront ‫واﺟ ْﻪ‬
confused ‫ ﻣﻀﻄﺮب‬. ‫ ﻣﺸ َِﻮّش‬. ‫ﻣﺮﺗﺒﻚ‬
congruence ‫اﻟﺘﻄﺎﺑﻖ‬
conjecture and refutation ‫اﻟﺘﺨﻤﻴﻦ واﻟﺘﻔﻨﻴﺪ‬
conjecture and refutation ‫اﻟﺘﺨﻤﻴﻦ واﻟﺘﻔﻨﻴﺪ‬
conjunction ‫اﻹرﺗﺒﺎط‬
Consciousness ‫ وﻋﻲ‬. ‫ﺷﻌﻮر‬
consequences ‫ أهﻤﻴﺔ‬. ‫ ﻋﺎﻗﺒﺔ‬. ‫ﻧﺘﻴﺠﺔ‬
Conservation* ‫*اﻟﺘﺤﻔﻆ‬
Conservatism (prudence) ‫)اﻟﺘﺤﻔﻆ )اﻟﺤﻴﻄﺔ واﻟﺤﺬر‬
Conservatism Concept ‫ﻣﻔﻬﻮم اﻟﺤﻴﻄﺔ واﻟﺤﺬر‬
CONSERVATISM PRINCIPLE ‫ﻣﺒﺪأ ﻣﺤﺎﻓﻈﻴ ِﺔ‬
Conservatism* ‫ اﻟﺘﺤﻔﻆ‬- ‫*ﺳﻴﺎﺳﺔ اﻟﺤﻴﻄﺔ و اﻟﺤﺬر‬
conservative ‫اﻟﻤﺤﺎﻓﻆ‬
Conservative principle ‫ﻣﺒﺪأ اﻟﺘﺤﻔﻆ‬
CONSIGNEE ‫اﻟﻤﺮﺳﻞ إﻟﻴﻪ‬
CONSIGNEE MARKS ‫ﻋﻼﻣﺎت ﻋﻠﻰ ﺑﻀﺎﻋﺔ اﻟﻤﺮﺳﻞ إﻟﻴﻪ‬
Consignee* ‫*وآﻴﻞ‬
CONSIGNMENT ‫اﻟﺸﺤﻨﺔ‬
Consignment sales ‫ﺷﺠﻨﺔ ﻣﺒﻴﻌﺎت‬
Consignor* ‫ أﺻﻴﻞ‬- ‫*ﻣﻮآﻞ‬
Consilidation* ‫*إﻧﺪﻣﺎج‬
Consistency Concept ‫ﻣﻔﻬﻮم اﻟﺜﺒﺎت ﻓﻲ اﺳﺘﺨﺪام اﻟﺴﻴﺎﺳﺎت اﻟﻤﺤﺎﺳﺒﻴﺔ‬
Consistency of accounting policies ‫ت‬ ِ ‫إﺗﺴﺎق ﻟﻤﺤﺎﺳﺒﺔ اﻟﺴﻴﺎﺳﺎ‬
Consistency Principle* ‫ﻣﺒﺪأ اﻻﺗﺴﺎق‬
Consistency* ‫ اﻻﺗﺴﺎق‬- ‫*اﻟﺜﺒﺎت‬
consistent ‫ ﻣﺘﻴﻦ‬، ‫ ﻣﻨﺎﺳﺐ‬، ‫آﺜﻴﻒ‬
console ‫وﺣﺪة ﻃﺮﻓﻴﺔ ﻟﻠﺘﺤﻜﻢ‬
Consolidate maturities ‫اﺳﺘﺤﻘﺎﻗﺎت ﻣﺠﻤﻌﺔ‬
Consolidated Accounting Entities* ‫*اﻟﻮﺣﺪات اﻟﻤﺤﺎﺳﺒﻴﺔ اﻟﻤﻨﺪﻣﺠﺔ‬
Consolidated balance sheet ‫ ﻣﺪﻣﺠﺔ‬/‫ﻣﻴﺰاﻧﻴﺔ ﻋﻤﻮﻣﻴﺔ ﻣﻮﺣﺪة‬
Consolidated Financial Statements* ‫*اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟﻴﺔ اﻟﻤﻮﺣﺪة‬
Consolidated profit (loss) ‫ ﻣﺪﻣﺞ‬/‫رﺑﺢ )ﺧﺴﺎرة( ﻣﻮﺣﺪة‬
Consolidation method ‫ﻃﺮﻳﻘﺔ اﻟﺘﺠﻤﻴﻊ‬
Consolidation Procedures ‫إﺟﺮاءات ﺗﻮﺣﻴﺪ اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟﻴﺔ‬
Consonlidated Balance Sheet* ‫*ﻗﺎﺋﻤﺔ اﻟﻤﺮآﺰ اﻟﻤﺎﻟﻲ اﻟﻤﻮﺣﺪة‬
 CONSORTIUM ‫اﻹﺋﺘﻼف‬
Constant coefficient ‫اﻟﻤﻌﺎﻣﻞ اﻟﺜﺎﺑﺖ‬
Constant currency terms ‫اﺗﻔﺎق ﻋﻠﻰ ﺳﻌﺮ ﻋﻤﻠﺔ ﺛﺎﺑﺖ‬
CONSTANT DOLLAR ‫اﻟﺪوﻻر اﻟﺜﺎﺑﺖ‬
Constant Purchasing Power ‫ﻗﻮة ﺷﺮاﺋﻴﺔ ﺛﺎﺑﺘﺔ‬
Constant Purchasing Power* ‫*ﻗﻮة ﺷﺮاﺋﻴﺔ ﺛﺎﺑﺘﺔ‬
Constant-Dollar Financial Statements ‫ﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟﻴﺔ ﻋﻠﻰ أﺳﺎس وﺣﺪة ﻧﻘﺪ ﻣﺘﺠﺎﻧﺴﺔ‬
Constant-Dollar Financial Statements* ‫*اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟﻴﺔ ﻋﻠﻰ أﺳﺎس وﺣﺪة ﻧﻘﺪ ﻣﺘﺠﺎﻧﺴﺔ‬
constituencies ‫اﻟﺪواﺋﺮ اﻹﻧﺘﺨﺎﺑﻴﺔ‬
constitute ‫ﻦ ﺗﺸﺮﻳﻌ ًﺎ‬
ّ ‫ ﻳَﺴ‬. ‫ ﻳُﻨﺸﺊ‬. ‫ ﻳﻨﺼّﺐ‬. ‫ﻳﻌ ِﻴّﻦ‬
constrained behavior ‫اﻟﺴﻠﻮك اﻟ ُﻤﻌَﺎق‬
constraint ‫ ﻗﺴﺮ‬،‫ إرﻏﺎم‬، ‫ إآﺮاﻩ‬،‫إﺟﺒﺎر‬
constraint analysis ‫ﺗﺤﻠﻴﻞ ﻗﻴ ِﺪ‬
Constraints And Costs ‫اﻟﻘﻴﻮد واﻟﻜﻠﻒ‬
Construction Contracts ‫ﻋﻘﻮد اﻹﻧﺸﺎء ﻃﻮﻳﻠﺔ اﻷﺟﻞ‬
Construction in Process* ‫*ﻋﻘﻮد إﻧﺸﺎء ﺗﺤﺖ اﻟﺘﻨﻔﻴﺬ‬
CONSTRUCTION IN PROGRESS ‫ﺑﻨﺎء ﻣﺴﺘﻤ ّﺮ‬
Construction revenues ‫اﻳﺮادات ﻋﻘﻮد اﻟﺘﺸﻴﻴﺪ‬
Construction-in-progress ‫ﺑﻨﺎء ﺗﺤﺖ اﻷﻧﺸﺎء‬
constructive ‫ﺑﻨّﺎء‬
CONSULAR DECLARATION ‫اﻹﻋﻼن اﻟﻘﻨﺼﻠﻲ‬
CONSULAR INVOICE ‫اﻟﻔﺎﺗﻮرة اﻟﻘﻨﺼﻠﻴﺔ‬
Consulting ‫ﺳﺘِﺸﺎرة‬ ْ ‫اﻹ‬
consumed ‫ﺴ َﺘﻬْﻠﻚ‬ ْ ‫ُﻣ‬
Consumer Confidence ‫ﺛﻘﺔ اﻟﻤﺴﺘﻬﻠﻚ‬
Consumer credit ‫ﻗﺮض اﺳﺘﻬﻼآﻲ‬
CONSUMER PRICE INDEX ‫ﻣﺆﺷّﺮ أﺳﻌﺎر اﻟﻤﻮاد اﻹﺳﺘﻬﻼآﻴﺔ‬
Consumer Price Index* ‫*اﻟﺮﻗﻢ اﻟﻘﻴﺎﺳﻲ ﻷﺳﻌﺎر اﻟﻤﺴﺘﻬﻠﻚ‬
Consumer’s Sovereignty ‫ﻣﺒﺪأ ﺳﻴﺎدة اﻟﻤﺴﺘﻬﻠﻚ‬
Consumers Freedom of Choice ‫ﻣﺒﺪأ ﺣﺮﻳﺔ اﻻﺧﺘﻴﺎر ﻟﻠﻤﺴﺘﻬﻠﻚ‬
Consumers' Surplus ‫ﻓﺎﺋﺾ اﻟﻤﺴﺘﻬﻠﻜﻴﻦ‬
consuming ‫ ﻳُﺘﻠﻒ‬. ‫ ﻳﺴﺘﻬﻠﻚ‬. ‫ﻳﺴﺘﻨﻔﺪ‬
consummated ‫ﻣﻜﺘﻤﻞ‬
Consumption Function ‫داﻟﺔ اﻻﺳﺘﻬﻼك‬
Consumption Fund ‫اﻷﻣﻮال اﻻﺳﺘﻬﻼآﻴﺔ‬
Consumption point ‫ك‬ ِ ‫ﻧﻘﻄﺔ إﺳﺘﻬﻼ‬
CONSUMPTION SMOOTHING ‫ك‬ ِ ‫ﺻﻘْﻞ اﻹﺳﺘﻬﻼ‬َ
Contemporary Finance ‫اﻟﻤﺎﻟﻴﺔ اﻟﻤُﻌﺎﺻﺮة‬
context ‫اﻟﺴﻴﺎق‬
CONTINENTAL MODEL ‫اﻟﻨﻤﻮذج اﻟﻘﺎري‬
contingencies probable ‫ﺣﺎﻻت ﻃﻮارئ ﻣﺤﺘﻤﻠﺔ‬
contingency ‫ ﻃﺎرئ‬. ‫ ﻣﺼﺎدﻓﺔ‬. ‫ إﻣﻜﺎن ﺣﺪوث ﺷﻲء‬. ‫اﺣﺘﻤﺎل‬
CONTINGENCY BUDGET ‫ئ‬ ِ ‫ﻣﻴﺰاﻧﻴﺔ ﻃﻮار‬
CONTINGENCY PLAN ‫ئ‬ ِ ‫ﺧﻄﺔ ﻃﻮار‬
Contingency Theories ‫ئ‬ ِ ‫ﻧﻈﺮﻳﺎت ﻃﻮار‬
CONTINGENT ASSET ‫اﻷﺻﻮل اﻟﻌﺮﺿﻴﺔ‬
Contingent Behavior ‫اﻟﺴﻠﻮك اﻟﻌﺮﺿﻲ‬
Contingent Behavior ‫اﻟﺴﻠﻮك اﻟﻌﺮﺿﻲ‬
Contingent consideration ‫اﻹﻋﺘﺒﺎر اﻟﻌﺮﺿﻲ‬
contingent for resale ‫ﺑﻀﺎﻋﺔ ﺑﺮﺳﻢ اﻟﺒﻴﻊ‬
 Contingent gains and losses ‫اﻟﻤﻜﺎﺳﺐ واﻟﺨﺴﺎﺋﺮ اﻟﻤﺤﺘﻤﻠﺔ‬
Contingent Liability ‫اﻟﻤﺴﺆوﻟﻴﺔ اﻟﻌﺮﺿﻴﺔ‬
Contingent liability (contingency) ‫اﻟﺘﺰام ﻣﺤﺘﻤﻞ‬
Contingent reserve ‫اﺣﺘﻴﺎط اﻟﻄﻮارئ‬
continued ‫ ﻣﺴﺘﺄﻧﻒ‬. ‫ﻣﺘﻮاﺻِﻞ‬
continuity ‫اﺳﺘﻤﺮارﻳﺔ‬
CONTINUITY ASSUMPTION ‫ﻓﺮﺿﻴﺔ إﺳﺘﻤﺮارﻳ ِﺔ‬
Continuous Budgeting ‫اﻟﻤﻮازﻧﺔ اﻟﻤﺴﺘﻤﺮة‬
CONTINUOUS IMPROVEMENT ‫اﻟﺘﺤﺴﻴﻦ اﻟﻤﺴﺘﻤﺮ‬
Continuous probability function ‫وﻇﻴﻔﺔ اﻹﺣﺘﻤﺎ ِل اﻟﻤﺴﺘﻤﺮ ِة‬
Continuous random variable ‫اﻟﻤﺘﻐﻴﺮ اﻟﻌﺸﻮاﺋﻲ اﻟﻤﺴﺘﻤﺮ‬
Contra Account* ‫ ﺣﺴﺎب ﻋﻜﺴﻲ‬- ‫*ﺣﺴﺎب ﻣﻘﺎﺑﻞ‬
CONTRACT COSTING ‫ﺣﺴﺎب ﺗﻜﺎﻟﻴﻒ اﻟﻌﻘ ِﺪ‬
Contract Debtors* ‫*ﻣﺪﻳﻨﻲ اﻟﻌﻘﻮد‬
Contract Revenues* ‫*إﻳﺮادات اﻟﻌﻘﺪ‬
Contract* ‫*ﻋﻘﺪ‬
Contractor work breakdown structure ‫ﻒ ﻋﻤ ِﻞ اﻟﻤﻘﺎو ِل‬ ِ ‫ﺗﺮآﻴﺒﺔ ﺗﻮ ّﻗ‬
CONTRACTUAL ALLOWANCE ‫اﻟﻌﻼوة اﻟ َﺘﻌَﺎ ُﻗ ِﺪﻳّﺔ‬
Contractual Credit ‫ أو ﺗﻌﻬﺪي‬،‫اﺋﺘﻤﺎن ﺗﻌﺎﻗﺪي‬
Contractual loan term ‫ﺷﺮوط اﻟﺘﻌﺎﻗﺪ ﻟﻠﻘﺮض‬
Contractual stipulation for additional asset ‫اﻹﺷﺘﺮاط اﻟ َﺘﻌَﺎ ُﻗ ِﺪيّ ﻟﻸﺻﻮل اﻹﺿﺎﻓﻴ ِﺔ‬
contrast ‫اﻟﻤﻘﺎرﻧﺔ‬
Contrasts ‫اﻟﻤﻘﺎرﻧﺎت‬
CONTRIBUTED ASSETS ‫اﻷﺻﻮل اﻟ ُﻤﺴَﺎهَﻤﺔ‬
Contributed Capital ‫رأس اﻟﻤﺎل اﻟﻤﺴﺎهﻢ ﺑﻪ‬
Contributed Capital* ‫*رأس اﻟﻤﺎل اﻟﻤﺴﺎهﻢ ﺑﻪ‬
Contribution ‫اﻟﻤﺴﺎهﻤﺔ‬
Contribution margin ‫اﻟﺘﻜﻠﻔﺔ اﻟﻤﺘﻐﻴﺮة‬-‫ﺳﻌﺮ اﻟﺒﻴﻊ‬
Contributory plan ‫اﻟﺨﻄﺔ اﻟﻤﺴﺎهﻤﺔ‬
CONTROL ACCOUNT ‫ﺣﺴﺎب رﻗﻴﺐ ﻧﻘﺪي‬
Control environment ‫ ﺑﻴﺌﺔ اﻟﺮﻗﺎﺑﺔ‬/‫ﻳﺌﺔ اﻟﻤﺮاﻗﺒﺔ‬
CONTROL LEVEL ‫ﻣﺴﺘﻮﻳﺎت اﻟﺮﻗﺎﺑﺔ‬
Control* ‫*اﻟﺮﻗﺎﺑﺔ‬
controllability ‫ﻗﺎﺑﻠﻴﺔ اﻟﺘﺤﻜﻢ‬
CONTROLLABLE COST ‫اﻟﻜﻠﻔﺔ اﻟﻤﻮﺟّﻬﺔ‬
CONTROLLER ‫اﻟﻤﺮاﻗﺐ اﻟﻤﺎﻟﻲ‬
Controlling Enterprise ‫اﻟﻤﻨﺸﺄة اﻟﻤﺴﻴﻄﺮة‬
Controlling Interest ‫ﺣﺼﺔ اﻟﺴﻴﻄﺮة‬
convenience ‫اﻟﺮاﺣﺔ‬
CONVENTION ‫اﻹﺗﻔﺎﻗﻴﺔ‬
conventional ‫ﺗﻘﻠﻴﺪي‬
conversant ‫ ُﻣﻄّﻠﻊ ﻋﻠﻰ‬. ‫ُﻣ ِﻠﻢّ ﺑـ‬
converse ‫ ﻣﺨﺎﻟﻒ‬. ‫ﻣﻀﺎ ّد‬
Conversion ‫ ﻣﻦ أﺳﻬﻢ ﻣﻤﺘﺎزة أو ﺳﻨﺪات إﻟﻰ أﺳﻬﻢ‬- ‫اﺑﻠﻴﺔ اﻟﺘﺤﻮﻳﻞ‬
conversion cost ‫آﻠﻔﺔ ﺗﺤﻮﻳ ِﻞ‬
CONVERSION COSTS ‫آﻠﻒ ﺗﺤﻮﻳ ِﻞ‬
Convertable Bonds* ‫*ﺳﻨﺪات ﻗﺎﺑﻠﺔ ﻟﻠﺘﺤﻮل إﻟﻰ أﺳﻬﻢ ﻋﺎدﻳﺔ‬
Convertible ‫ﻷﺳﻬﻢ اﻟﻘﺎﺑﻠﺔ ﻟﻠﺘﺤﻮﻳﻞ‬
Convertible Stock ‫أﺳﻬﻢ ﻗﺎﺑﻠﺔ ﻟﻠﺘﺤﻮﻳﻞ‬
Convertible Stock Preferred* ‫*أﺳﻬﻢ ﻣﻤﺘﺎزة ﻗﺎﺑﻠﺔ ﻟﻠﺘﺤﻮل إﻟﻰ أﺳﻬﻢ ﻋﺎدﻳﺔ‬
 ****ING THE BOOKS ‫ﺗَﻼﻋُﺐ ﻓﻲ دﻓﺎﺗﺮ اﻟﺤﺴﺎﺑﺎت‬
coordinated ‫ﻣﺘﺴﺎو ﻓﻲ اﻷهﻤﻴﺔ‬
Coordination ‫اﻟﺘﻨﺴﻴﻖ‬
Copyright* ‫*ﺣﻖ اﻟﺘﺄﻟﻴﻒ‬
core business rule ‫ﻗﺎﻋﺪة اﻟﻌﻤ ِﻞ اﻟﺮﺋﻴﺴﻴ ِﺔ‬
Core expenditures ‫ﻧﻔﻘﺎت أﺳﺎﺳﻴﺔ‬
CORE PROCESS ‫اﻟﻌﻤﻠﻴﺔ اﻟﺮﺋﻴﺴﻴﺔ‬
Corporate Earnings* ‫*أرﺑﺎح اﻟﺸﺮآﺎت اﻟﻤﺴﺎهﻤﺔ‬
Corporation* ‫*ﺷﺮآﺔ ﻣﺴﺎهﻤﺔ‬
Correction ‫اﻟﺘﺼﺤﻴﺢ‬
Corrective Action ‫اﻹﺟﺮاء اﻟﺘﺼﺤﻴﺤﻲ‬
CORRESPONDENT BANK ‫اﻟﻤﺼﺮف اﻟﻤﺘﻄﺎﺑﻖ‬
corresponding ‫ ﻣﺘﺸﺎﺑﻪ‬. ‫ ﻣﺘﻤﺎﺛﻞ‬. ‫ﻣﺘﻄﺎﺑﻖ‬
correspondingly ‫ﺗﻤﺎﺛﻠﻴﺎ‬
CORRUPT ‫ ُﻳ ْﻔﺴِﺪ‬. ‫ﻳﺮﺷﻮ‬
Cost ‫ﺗﻜﻠﻔﺔ‬
Cost – Push Inflation ‫ﺗﻀﺨﻢ اﻟﺘﻜﻠﻔﺔ‬
Cost – to – Cost basis ‫ﻃﺮﻳﻘﺔ اﻟﺘﻜﻠﻔﺔ ـ إﻟﻰ ـ اﻟﺘﻜﻠﻔﺔ‬
COST & FREIGHT ‫اﻟﻜﻠﻔﺔ واﻟﺸﺤﻦ‬
COST & INSURANCE ‫اﻟﻜﻠﻔﺔ واﻟﺘﺄﻣﻴﻦ‬
Cost / Benefit Relationship* ‫ أي ﻳﺠﺐ أن ﺗﻜﻮن اﻟﺘﻜﻠﻔﺔ أﻗﻞ ﻣﻦ اﻟﻤﻨﻔﻌﺔ‬- ‫ اﻟﻤﻨﻔﻌﺔ‬/ ‫*ﻗﻴﺪ اﻟﺘﻜﻠﻔﺔ‬
COST ACCUMULATION METHODS ‫ﻃﺮق ﺗﺮاآ ِﻢ آﻠﻔ ِﺔ‬
Cost allocation ‫ اﻟﺘﺨﺼﻴﺺ‬/‫ﺗﺤﻤﻴﻞ اﻟﺘﻜﺎﻟﻴﻒ‬
COST ALLOCATION ‫ﺗﻮزﻳﻊ اﻟﺘﻜﺎﻟﻴﻒ‬
Cost and Expense Concept ‫ﻣﻔﻬﻮم اﻟﺘﻜﻠﻔﺔ واﻟﻤﺼﺮوف‬
Cost and Freight ‫اﻟﻜﻠﻔﺔ واﻟﺸﺤﻦ‬
COST AND FREIGHT... (CFR) ‫اﻟﻜﻠﻔﺔ واﻟﺸﺤﻦ‬
COST AVOIDANCE ‫ﺗﺠﻨّﺐ آﻠﻔ ِﺔ‬
Cost behavior pattern ‫ﺳﻠﻮك آﻠﻔ ِﺔ‬
Cost Behaviors .‫ﺳﻠﻮك اﻟﺘﻜﻠﻔﺔ‬
Cost Center* ‫*ﻣﺮآﺰ ﺗﻜﻠﻔﺔ‬
Cost Concept ‫ﻣﻔﻬﻮم اﻟﺘﻜﻠﻔﺔ‬
Cost containment ‫اﺣﺘﻮاء اﻟﺘﻜﻠﻔﺔ‬
Cost control ‫ﺿﺒﻂ اﻟﺘﻜﻠﻔﺔ‬
Cost efficiency ‫ﻓﻌﺎﻟﻴﺔ اﻟﺘﻜﻠﻔﺔ‬/‫آﻔﺎﺋﺔ‬
Cost estimate ‫ﺗﻘﺪﻳﺮ اﻟﺘﻜﻠﻔﺔ‬
Cost Estimates ‫ﺗﻘﺪﻳﺮات اﻟﺘﻜﺎﻟﻴﻒ‬
Cost Insurance and Freight- CIF ‫آﻠﻔﺔ ﺗﺎﻣﻴﻦ وﺷﺤﻦ‬
cost of equity capital ‫آﻠﻔﺔ رأس اﻟﻤﺎل اﻷﺻﻠﻲ‬
COST OF FINISHED GOODS ‫آﻠﻔﺔ اﻟﺴﻠﻊ اﻟﺘﺎﻣﺔ اﻟﺼﻨ ِﻊ‬
Cost of funds ‫آﻠﻔﺔ اﻟﺘﻤﻮﻳﻞ‬
Cost Of Goods Available for Sale ‫آﻠﻔﺔ اﻟﺴﻠ ِﻊ ﻣﺘﻮﻓﺮ ِة ﻟﻠﺒﻴﻊ‬
Cost of Goods Manufactured ‫ﺗﻜﻠﻔﺔ اﻟﺒﻀﺎﻋﺔ اﻟﻤﺼﻨﻌﺔ‬
COST OF GOODS SOLD ‫ﺗﻜﻠﻔﺔ اﻟﺒﻀﺎﻋﺔ اﻟﻤﺒﺎﻋﺔ‬
Cost of Goods Sold* ‫*ﺗﻜﻠﻔﺔ اﻟﺒﻀﺎﻋﺔ اﻟﻤﺒﺎﻋﺔ‬
Cost of portfolio administration ‫ﺗﻜﻠﻔﺔ إدارة اﻟﻤﺤﻔﻈﺔ‬
Cost of Production Report ‫ﺗﻘﺮﻳﺮ ﺗﻜﻠﻔﺔ اﻹﻧﺘﺎج‬
Cost Overrun ‫ﺗﺠﺎوز اﻟﻜﻠﻔﺔ‬
Cost per hire ‫آﻠﻔﺔ ﻟﻜ ّﻞ ﺗﺄﺟﻴ ِﺮ‬
Cost per loan made ‫ ﺗﻜﻠﻔﺔ اﻟﻘﺮض‬/‫آﻠﻔﺔ آﻞ ﻗﺮض‬
Cost Plus Contracts* ‫*اﻟﻌﻘﻮد اﻟﻤﺤﺪد ﺳﻌﺮهﺎ ﺑﺈﺿﺎﻓﺔ هﺎﻣﺶ رﺑﺢ ﻣﻌﻴﻦ ﻟﻠﺘﻜﻠﻔﺔ‬
Cost Plus Fixed Fee Contract ‫ﺖ اﻟﻜﻠﻔ ُﺔ ﻋﻘ ِﺪ اﻷﺟ َﺮ زاﺋﺪًا‬
ْ ‫َﺛﺒّﺘ‬
Cost Price* ‫*ﺛﻤﻦ اﻟﺘﻜﻠﻔﺔ‬
COST PRINCIPLE ‫ﻣﺒﺪأ آﻠﻔ ِﺔ‬
Cost Principle* ‫*ﻣﺒﺪأ اﻟﺘﻜﻠﻔﺔ‬
cost ratio ‫ﻧﺴﺒﺔ اﻟﺘﻜﻠﻔﺔ‬
Cost Recovery Method ‫ﻃﺮﻳﻘﺔ اﺳﺘﺮداد اﻟﺘﻜﻠﻔﺔ‬
Cost sharing ‫اﻟﺘﺸﺎرك ﻓﻲ اﻟﺘﻜﺎﻟﻴﻒ‬
Cost structure ‫هﻴﻜﻞ اﻟﺘﻜﻠﻔﺔ‬
cost structure analysis ‫ﺗﺤﻠﻴﻞ هﻴﻜ ِﻞ ﺗﻜﺎﻟﻴﻒ‬
Cost Tracing* ‫*ﺗﻮزﻳﻊ اﻟﺘﻜﺎﻟﻴﻒ اﻟﻤﺒﺎﺷﺮة‬
Cost Variance ‫اﻟﻔﺮوﻗﺎت ﺑﺎﻷﺳﻌﺎر‬
cost volume profit analysis ‫ﺗﺤﻠﻴﻞ اﻟﺤﺠﻢ واﻟﺘﻜﺎﻟﻴﻒ واﻵرﺑﺎح‬
Cost* ‫*ﺗﻜﻠﻔﺔ‬
COST, INSURANCE AND FREIGHT ‫اﻟﻜﻠﻔﺔ وﺗﺄﻣﻴﻦ وﺷﺤﻦ‬
Cost, Insurance and Freight ‫اﻟﻜﻠﻔﺔ وﺗﺄﻣﻴﻦ وﺷﺤﻦ‬
COST-BASED PRICING ‫ﺗﺴﻌﻴﺮ أﺳﺎﺳﻪ اﻟﻜﻠﻔﺔ‬
COST-BENEFIT ‫ﻣﻨﻔﻌﺔ آﻠﻔ ِﺔ‬
Cost-benefit analysis ‫ اﻟﺘﻜﻠﻔﺔ‬- ‫ﺗﺤﻠﻴﻞ اﻟﻤﻨﻔﻌﺔ‬
COST-CENTRE ‫ﻣﺮآﺰاﻟﺘﻜﺎﻟﻴﻒ‬
Cost-effectiveness ‫ﻓﻌﺎﻟﻴﺔ اﻟﺘﻜﻠﻔﺔ‬
COST-PLUS ‫زاﺋﺪ آﻠﻔ ِﺔ‬
Cost-plus contracts ‫آﻠﻔﺔ ﻋﻘﻮ ِد ﻣﺎ ﻳﺰﻳﺪ ﻋﻠﻰ‬
Cost-volume-profit Analaysis (CVP)* ‫*ﺗﺤﻠﻴﻞ اﻟﺮﺑﺤﻴﺔ ﻟﻠﺘﻜﻠﻔﺔ‬
Cost-volume-profit analysis ‫اﻟﺤﺠﻢ‬-‫ اﻟﺮﺑﺢ‬-‫ﺣﻠﻴﻞ اﻟﺘﻜﻠﻔﺔ‬
counterfeit ‫اﻟﺘﺰﻳﻴﻒ‬
Countervailing Duties ‫رﺳﻮم ﺗﻌﻮﻳﺾ‬
COVENANT ‫اﻟﻤﻴﺜﺎق‬
Covenants ‫اﻟﻤﻮاﺛﻴﻖ‬
coverage ‫اﻟﺘﻐﻄﻴﺔ‬
Coverage ratio ‫ﻧﺴﺒﺔ اﻟﺘﻐﻄﻴﺔ‬
CPI / Consumer Price Index ‫ﻣﺆﺷﺮ أﺳﻌﺎر اﻟﻤﺴﺘﻬﻠﻚ‬
Crashing ‫اﻟﺘﺤﻄﻴﻢ‬
Crawling Active ‫زﺣﻒ ﻣﻮﺟﺐ‬
CREATIVE ACCOUNTING ‫اﻟﺤﺴﺎﺑﺎت اﻟﻤﻔﺘﻌﻠﺔ‬
credibility ‫اﻟﻤﺼﺪاﻗﻴﺔ‬
CREDIT ‫داﺋﻦ‬
Credit availability ‫ﺗﻮﻓﺮ اﻻﺋﺘﻤﺎن‬
Credit balance ‫رﺻﻴﺪ اﻻﺋﺘﻤﺎن‬
Credit bureau ‫ﻣﺠﻠﺲ اﻻﺋﺘﻤﺎن‬
Credit ceiling ‫ﺳﻘﻒ اﻻﺋﺘﻤﺎن‬
Credit cooperative ‫إﺋﺘﻤﺎن‬/‫ﺗﻌﺎوﻧﻴﺔ إﻗﺮاض‬
Credit delivery model ‫ﺻﺮف اﻟﻘﺮوض‬/‫ﻣﻨﺢ‬/‫ﻧﻤﻮذج ﺗﻘﺪﻳﻢ‬
credit deterioration ‫ن‬ ِ ‫ﺗﺪهﻮر إﺋﺘﻤﺎ‬
Credit Facilities ‫ﺗﺴﻬﻴﻼت اﻻﺋﺘﻤﺎن‬
Credit for Payments ‫أﻋﺘﻤﺎدات ﻟﺪﻓﻊ‬
credit information bureau ‫هﻴﺌﺔ اﻻﺳﺘﻌﻼم اﻻﺋﺘﻤﺎﻧﻲ‬
Credit Line ‫ﺣﺪ اﻻﺋﺘﻤﺎن‬
CREDIT NOTE ‫إﺷﻌﺎر دأﺋﻦ‬
credit officer ‫ﻣﺴﺆول اﻹﻗﺮاض‬
 Credit policy ‫ اﻹﻗﺮاض‬/‫ﺳﻴﺎﺳﺔ اﻻﺋﺘﻤﺎن‬
Credit rating ‫ﺗﺼﻨﻴﻒ اﻻﺋﺘﻤﺎن‬
Credit rating agency ‫وآﺎﻟﺔ ﺗﺼﻨﻴﻒ اﻻﺋﺘﻤﺎن‬
Credit Risk ‫ﻣﺨﺎﻃﺮة اﺋﺘﻤﺎﻧﻴﺔ‬
Credit Sales ‫ﻣﺒﻴﻌﺎت ﺑﺎﻟﺤﺴﺎب‬
Credit scheme ‫ﺑﺮﻧﺎﻣﺞ اﻻﺋﺘﻤﺎن‬
Credit to microenterprises ‫اﻹﻗﺮاض ﻟﻠﻤﺸﺎرﻳﻊ اﻟﺼﻐﺮى‬
Credit union ‫اﺗﺤﺎد اﺋﺘﻤﺎﻧﻲ‬
Credit* ‫ اﻟﺠﺎﻧﺐ اﻟﺪاﺋﻦ‬- ‫*ﻋﻠﻰ اﻟﺤﺴﺎب‬
Credit-in-kind ‫ﻗﺮوض ﻋﻴﻨﻴﺔ‬
Creditor ‫ﻣﻘﺮض‬
Creditors* ‫*اﻟﺪاﺋﻨﻮن‬
Credits for Acceptance ‫اﻋﺘﻤﺎدات ﻟﻐﺮض اﻟﻘﺒﻮل‬
Creditworthiness ‫اﻷهﻠﻴﺔ اﻻﺋﺘﻤﺎﻧﻴﺔ‬
Creditworthy ‫ﻣﺴﺘﺤﻖ اﻻﺋﺘﻤﺎن‬
Creditworthy ‫ﻣﺴﺘﺤﻖ اﻻﺋﺘﻤﺎن‬
creeping user requirements ‫ﻣﺘﻄﻠﺒﺎت اﻟﻤﺴﺘﺨﺪ ِم اﻟﺰاﺣﻔ ِﺔ‬
Crime and Misappropriation of Assets ‫اﻟﺠﺮﻳﻤﺔ وإﺧﺘﻼس اﻷﺻﻮ ِل‬
criteria ‫اﻟﻤﻌﺎﻳﻴﺮ‬
criterion ‫اﻟﻤﻌﻴﺎر‬
critical importance ‫اﻷهﻤﻴﺔ اﻟﺤﺮﺟﺔ‬
Critical path ‫ﻣﺴﺎر ﺣﺎﺳﻢ‬
Critical path method ‫ﻃﺮﻳﻘﺔ اﻟﻤﺴﺎر اﻟﺤﺎﺳﻢ‬
Crop credit ‫ﻗﺮض اﻟﻤﺤﺼﻮل‬
Crossover discount rate ‫ﻣﻌﺪل اﻟﺘﺨﻔﻴﺾ اﻟﻤﺘﻘﺎﻃﻊ‬
crucial ‫ﺣﺎﺳﻢ‬
cryptographic ‫آﻮدى‬
Cryptography ‫ اﻟﺸﻔﺮة‬/ ‫ اﻟﻜﺘﺎﺑﺔ اﻟﺴﺮﻳﺔ‬/ ‫ﻋﻠﻢ‬
culpability ‫اﻟﺬﻧﺐ‬
cumbersome ‫ ﺑﺎهِﻆ‬. ‫ ﻣﺰﻋﺞ‬. ‫ ﻣﺮهِﻖ‬. ‫ﺛﻘﻴﻞ‬
Cumulative ‫ﻣﺘﺮاآﻢ‬
Cumulative effect ‫اﻟﺘﺄﺛﻴﺮ اﻟﻤﺘﺮاآﻢ‬
cumulative preferred stock ‫اﻟﺴﻨﺪ اﻟﻤﻤﺘﺎز اﻟﻤﺘﺮاآﻢ‬
Currency gap ‫ﻓﺠﻮة اﻟﻌﻤﻠﺔ‬
Currency gap ratio ‫ﻣﻌﺪل ﻓﺠﻮة اﻟﻌﻤﻠﺔ‬
Currency matching ‫ﻣﻄﺎﺑﻘﺔ اﻟﻌﻤﻠﺔ‬
Currency Pooling ‫ﻧﻈﺎم ﺗﻮﺣﻴﺪي ﻟﻠﻌﻤﻼت‬
CURRENCY RISK ‫ﺧﻄﺮ ﻋﻤﻠ ِﺔ‬
Current Assets* ‫*اﻷﺻﻮل اﻟﻤﺘﺪاوﻟﺔ‬
Current Cost Accounting* ‫*اﻟﻤﺤﺎﺳﺒﺔ ﻋﻠﻰ أﺳﺎس اﻟﺘﻜﻠﻔﺔ اﻟﺠﺎرﻳﺔ‬
Current Cost Approach* ‫*ﻣﺪﺧﻞ اﻟﺘﻜﻠﻔﺔ اﻟﺠﺎرﻳﺔ‬
Current Cost* ‫ اﻟﺘﻜﻠﻔﺔ اﻻﺳﺘﺒﺪاﻟﻴﺔ‬- ‫*اﻟﺘﻜﻠﻔﺔ اﻟﺠﺎرﻳﺔ‬
Current Exchange Rate ‫ﺳﻌﺮ اﻟﺼﺮف اﻟﺠﺎري‬
Current Liabilities* ‫*اﻻﻟﺘﺰاﻣﺎت اﻟﻤﺘﺪاوﻟﺔ‬
Current- Non Current Method ‫ﻃﺮﻳﻘﺔ اﻟﺒﻨﻮد اﻟﻤﺘﺪاوﻟﺔ وﻏﻴﺮ اﻟﻤﺘﺪاوﻟﺔ‬
Current Purchasing Power* ‫*ﻗﻮة ﺷﺮاﺋﻴﺔ ﺟﺎرﻳﺔ‬
Current Rate Method ‫ﻃﺮﻳﻘﺔ ﺳﻌﺮ اﻟﺼﺮف اﻟﺠﺎري‬
current ratio ‫اﻟﻨﺴﺒﺔ اﻟﺠﺎرﻳﺔ‬
Current repayment rate ‫ اﻟﺘﺴﺪﻳﺪ اﻟﺤﺎﻟﻲ‬/‫ ﻧﺴﺒﺔ اﻟﺴﺪاد‬/‫ﻣﻌﺪل‬
Current terms ‫اﻵﺟﺎل اﻟﺠﺎرﻳﺔ‬
 ‫اﻟﻤﺴﻨﺪ او اﻟﺤﺬر ‪cushion‬‬
‫ِوﺻَﺎﻳَﺔ ‪ ،‬ﺣﻔﻆ ‪ ،‬إﻳﺪاع ‪ ،‬ﺣﺒﺲ ‪Custody‬‬
‫وﺳﻴﻂ أو ﻣﺨﻠﺺ ﺟﻤﺮآﻲ ‪Custom Broker‬‬
‫اﻟﺘﺤﻮﻳﺮ ‪Customization‬‬
‫ﺟﻤَﺎ ِرك ‪customs‬‬ ‫َ‬
‫اﻟﺠﻤﺎرك واﻟﻀﺮاﺋﺐ ‪CUSTOMS AND EXCISE‬‬
‫ﺗﻌﻬﺪ ﺟﻤﺮآﻲ ‪Customs Bond‬‬
‫ﺗﺨﻠﻴﺺ ﺟﻤﺮآﻲ ‪Customs Clearance‬‬
‫ﺗﺼﺮﻳﺢ ﺟﻤﺮآﻲ ‪Customs Declaration‬‬
‫ﻧﻤﻮذج ﺑﻴﺎن ﺟﻤﺮآﻲ ‪Customs Declaration Form CDF‬‬
‫رﺳﻮم ﺟﻤﺮآﻴﺔ ‪Customs Duties‬‬
‫أﺧﺮ ﺗﺎرﻳﺦ ﻟﺘﻘﺪﻳﻢ ﺗﻘﺮﻳﺮ ‪Cutoff Date‬‬
‫ﻣﺴﺎﺣﺔ وهﻤﻴﺔ ﻳﺴﺘﺨﺪﻣﻬﺎ اﻟﺤﺎﺳﺐ اﺛﻨﺎء اﺗﺼﺎﻟﻪ ﺑﺎﻟﺸﺒﻜﺔ ‪cyberspace‬‬
‫ﺣِﺴﺎب اﻟﺪور ِة ‪Cycle counting‬‬
‫اﻷﺳﻬﻢ اﻟﺪورﻳﺔ ‪Cyclical Stocks‬‬
‫ﺗﺮﺻﻴﺪ ﻳﻮﻣﻲ ‪Daily balancing‬‬
‫*ﺗﺠﻤﻴﻊ اﻟﺒﻴﺎﻧﺎت *‪Data Collection‬‬
‫ﺗﺤﻮﻳﻞ اﻟﺒﻴﺎﻧﺎت ‪Data conversion‬‬
‫ﺤﻔُﻮﻇﺔ ‪Data filed‬‬ ‫ﺑﻴﺎﻧﺎت َﻣ ْ‬
‫ت ‪DATA FIXATION‬‬ ‫ﻋﻘﺪ ﺑﻴﺎﻧﺎ ِ‬
‫ت ‪data toggle‬‬ ‫ﻣﺴﻤﺎر ﺑﻴﺎﻧﺎ ِ‬
‫ﻗﺎﻋﺪة اﻟﺒﻴﺎﻧﺎت‪ /‬اﻟﻤﻌﻠﻮﻣﺎت ‪Database‬‬
‫أﻧﻈﻤﺔ إدار ِة ﻗﺎﻋﺪ ِة ﺑﻴﺎﻧﺎت ‪Database Management Systems‬‬
‫رﻧﺎﻣﺞ ﻗﺎﻋﺪة اﻟﺒﻴﺎﻧﺎت ‪Database software‬‬
‫*ﺗﺎرﻳﺦ اﻹﻋﻼن ﻋﻦ ﺗﻮزﻳﻊ أرﺑﺎح اﻷﺳﻬﻢ *‪Date of Declaration‬‬
‫*ﺗﺎرﻳﺦ دﻓﻊ أرﺑﺎح اﻷﺳﻬﻢ *‪Date of Payment‬‬
‫ﻼ ﻟﺪى اﻟﺸﺮآﺔ *‪Date of Record‬‬‫*اﻟﺘﺎرﻳﺦ اﻟﺬي ﻳﻜﻮن ﻓﻴﻪ اﻟﻤﺴﺎهﻢ ﻣﺴﺠ ً‬
‫اﻟﻔﺘﺮة اﻟﺘﻲ ﻳﺘﻢ اﺳﺘﻐﺮاﻗﻬﺎ ﻟﺘﺤﺼﻴﻞ اﻟﻤﺒﻴﻌﺎت ﺑﺎﻟﺤﺴﺎب ‪DAYS SALES OUTSTANDING‬‬
‫اﻟﻘﺎﻋﺪة اﻟﻴﻮﻣﻴﺔ ‪day-to-day basis‬‬
‫*وآﻼء ‪ -‬ﺟﻤﻊ وآﻴﻞ *‪Dealers‬‬
‫اﻟﺴﻨﺪ ‪DEBENTURE‬‬
‫*ﺳﻨﺪات ﺑﺪون ﺿﻤﺎن ﻋﻴﻨﻲ *‪Debenture Bonds‬‬
‫*)ﺳﻨﺪ )ﺷﻬﺎدة *‪Debenture‬‬
‫اﻟﺴﻨﺪات ‪Debentures‬‬
‫ﻣﺪﻳﻦ ‪DEBIT‬‬
‫*اﻟﺠﺎﻧﺐ اﻟﻤﺪﻳﻦ *)‪Debit (Dr.‬‬
‫رﺻﻴﺪ اﻟﻤﺪﻳﻮﻧﻴﺔ‪ /‬رﺻﻴﺪ ﻣﺪﻳﻦ ‪Debit balance‬‬
‫اﻟﻘﺪرة ﻋﻠﻰ ﺗﺤﻤﻞ اﻟﻤﺪﻳﻮﻧﻴﺔ‪ /‬اﻻﻗﺘﺮاض ‪Debt capacity‬‬
‫ﺗﻤﻮﻳﻞ ﺑﺎﻟﺪﻳﻦ‪ /‬ﻋﻦ ﻃﺮﻳﻖ إﺻﺪار ﺳﻨﺪات أو اﻗﺘﺮاض ‪Debt financing‬‬
‫ﺗﻤﻮﻳﻞ ﺑﺎﻟﺪﻳﻦ‪ /‬ﻋﻦ ﻃﺮﻳﻖ إﺻﺪار ﺳﻨﺪات أو اﻗﺘﺮاض ‪Debt financing‬‬
‫اﺳﺘﺤﻘﺎق اﻟﺪﻳﻦ ‪Debt maturity‬‬
‫أوراق ﻣﺎﻟﻴﺔ ﺗﻤﺜﻞ دﻳﻮن ﻋﻠﻰ اﻟﻐﻴﺮ ‪Debt Securities‬‬
‫ﻧﺴﺒﺔ اﻟﺪﻳﻮن ﻟﺤﻘﻮق اﻟﻤﻠﻜﻴﺔ ‪Debt to Equity Ratio‬‬
‫ﻣﺪﻳﻦ ‪Debtor‬‬
‫اﻟﻤﺪﻳﻨﻮن ‪DEBTORS‬‬
‫*اﻟﻤﺪﻳﻨﻮن *‪Debtors‬‬
‫اﻟﺪﻳﻦ إﻟﻰ ﻧﺴﺒ ِﺔ اﻷﺻﻞ ‪Debt-to-asset ratio‬‬
‫اﻟﺪﻳﻦ اﻟﻲ ﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ ‪Debt-to-equity ratio‬‬
‫*ﻻ ﻣﺮآﺰﻳﺔ‪ ،‬ﺗﻔﻮﻳﺾ ﻟﻠﺴﻠﻄﺎت *‪Decentralization‬‬
‫آﺴﻮر ﻋﺸﺮﻳﺔ ‪Decimal fractions‬‬
 Decision - Decisions* ‫ ﻗﺮارات‬، ‫*ﻗﺮار‬
DECISION MAKING ‫ﺻﻨﻊ وأﺗﺨﺎذ اﻟﻘﺮار‬
decision support systems ‫أﻧﻈﻤﺔ دﻋ ِﻢ ﻗﺮا ِر‬
decision-making ‫إﺗّﺨﺎذ اﻟﻘﺮارات‬
Decisively ‫ﺑﺸﻜﻞ ﺣﺎﺳﻢ‬
Declare ‫ ﻳﺼﺮّح ﺑـ‬. ‫ﻳﻌﻠﻦ‬
Declining balance method ‫ﻃﺮﻳﻘﺔ ﺣﺴﺎب اﻟﻔﺎﺋﺪة ﻋﻠﻰ أﺳﺎس اﻟﺮﺻﻴﺪ اﻟﻤﺘﻨﺎﻗﺺ‬
Declining balances ‫أرﺻﺪة ﻣﺘﻨﺎﻗﺼﺔ‬
Dedicated fee ‫ اﻟﺮﺳﻢ اﻟﻤﻘﻄﻮع‬/‫ﻟﺮﺳﻢ اﻟﻤﻠﺘﺰم ﺑﻪ‬
Deductible expense ‫ ﻗﺎﺑﻞ ﻟﻠﺨﺼﻢ‬/‫ﻣﺼﺮوف ﻳﻤﻜﻦ ﺗﻨﺰﻳﻠﻪ‬
Deed In Lieu Of Foreclosure ‫ﻦ ﺗﻌﻮﻳﻖ‬ ْ‫ﻋ‬
َ ‫ﻋﻤﻞ ﺑﺪ ًﻻ‬
DEED OF TRUST ‫ﻋﻤﻞ اﻟﺜﻘ ِﺔ‬
default loan ‫ﻗﺮض ﻣﺘﻌﺜﺮ‬

Defensive Stocks ‫اﻷﺳﻬﻢ اﻟﺪﻓﺎﻋﻴﺔ‬

Deferred charge, deferred expense (balance sheet, asset ‫ ﻣﺼﺎرﻳﻒ ﻣﺆﺟﻠﺔ‬،‫ﻧﻔﻘﺎت ﻣﺆﺟﻠﺔ‬
‫ ﺣﺴﺎب اﻟﻤﻮﺟﻮدات‬،‫)اﻟﻤﻴﺰاﻧﻴﺔ اﻟﻌﻤﻮﻣﻴﺔ‬/
Deferred expenditure ‫ﻧﻔﻘﺎت ﻣﺆﺟﻠﺔ‬
DEFERRED EXPENDITURE ‫اﻹﻧﻔﺎق اﻟ ُﻤ ْﺮﺟَﺄ‬
Deferred income taxes ‫ﺿﺮاﺋﺐ اﻟﺪﺧﻞ اﻟ ُﻤ ْﺮﺟَﺌﺔ‬
DEFERRED PAYMENT LETTER OF CREDIT ‫رﺳﺎﻟﺔ اﻋﺘﻤﺎد ﻣﺆﺟﻠﺔ اﻟﺪﻓﻊ‬
deferred revenue ‫اﻟﺪﺧﻞ اﻟ ُﻤ ْﺮﺟَﺄ‬
Deferred tax expense ‫ﻧﻔﻘﺔ اﻟﻀﺮﻳﺒ ِﺔ اﻟ ُﻤ ْﺮﺟَﺌ ِﺔ‬
Deffered Gross Profit* ‫ إﺟﻤﺎﻟﻲ اﻟﺮﺑﺢ ﻏﻴﺮ اﻟﻤﺤﻘﻖ‬- ‫*إﺟﻤﺎﻟﻲ اﻟﺮﺑﺢ اﻟﻤﺆﺟﻞ‬
deficient ‫ﻋﺠﺰ‬/ ‫ﻧﺎﻗﺺ‬
DEFICIT BUDGET ‫ﻋﺠﺰ اﻟﻤﻮازﻧﻪ‬
Deficit* ‫ ﺑﺎﻟﺴﺎﻟﺐ‬- ‫*ﻋﺠﺰ‬
Definition ‫اﻟﺘﻌﺮﻳﻒ‬
Deflation ‫رآﻮد اﻗﺘﺼﺎدي ﻳﺼﺎﺣﺐ ارﺗﻔﺎع اﻷﺳﻌﺎر‬
Deflator ‫ﻣﺮﺟﺢ‬
Degree-of-leverage ratios ‫ﺐ ﻗﻮ ِة اﻟﺮﻓﻊ‬ ِ ‫ﺴ‬
َ ‫درﺟﺔ ِﻧ‬
Degressive Graduation ‫اﻟﺘﺪرج اﻟﺘﻨﺎﻗﺼﻲ‬
delayed ‫ﻣﺆﺟﻞ ﻣﺆﺧﺮ‬
delegate task ‫ﺗﻜﻠﻴﻒ اﻟﻤﻬﺎم‬
delegates ‫ﻳﻤﺜﻞ ﻳﻨﻮب‬
delegates authority ‫ﻲ‬
ّ ‫ ﻧﻴﺎﺑ‬. ‫ﻲ‬
ّ ‫اﻟﺴﻠﻄﺔ اﻟﻤﻤﻨﻮﺣﺔ ﺑﺸﻜﻞ ﺗﻤﺜﻴﻠ‬
Delegating ‫اﻟﻮﻓﻮد‬
Delinquency ‫ )ﻧﺴﺒﺔ اﻟﺘﺄﺧﻴﺮ‬/‫ اﻟﺘﺨﻠﻒ ﻋﻦ اﻟﺪﻓﻊ‬/‫)اﻟﺘﻌﺜﺮ‬
Delinquency (ratio), delinquency ‫اﻟﻤﺘﺄﺧﺮات‬/ ‫ﻣﻌﺪل اﻟﺘﺄﺧﺮ‬/‫ﻧﺴﺒﺔ‬
Delinquency measurement ‫ﻗﻴﺎس اﻟﺘﺄﺧﺮ‬
Delinquency measurement ‫ﻗﻴﺎس اﻟﺘﺄﺧﺮ‬
delinquency rate ‫ اﻟﻤﺘﺄﺧﺮات‬/‫ﻣﻌﺪل اﻟﺘﺄﺧﺮ‬
Delinquent client report ‫ﺗﻘﺮﻳﺮ ﺗﺄﺧﺮ اﻟﺰﺑﻮن أو اﻟﻌﻤﻴﻞ‬
Delinquent loan follow-up report ‫ﺗﻘﺮﻳﺮ ﻣﺘﺎﺑﻌﺔ اﻟﻘﺮوض اﻟﻤﺘﺄﺧﺮة‬
Deliver Duty Paid DDP ‫اﻟﺘﺴﻠﻴﻢ واﻟﺮﺳﻮم ﻣﺪﻓﻮﻋﺔ إﻟﻰ ﻣﻜﺎن اﻟﻮﺻﻮل اﻟﻤﻌﻴﻦ‬
deliverable ‫ﻗﺎﺑﻞ ﻟﻠﺘﺴﻠﻴﻢ‬
DELIVERED AT FRONTIER... (DAF) ‫ )دي أي إف‬. . .‫ﺖ ﻓﻲ اﻟﺤﺪو ِد‬ ْ ‫)ﺳﻠّﻤ‬
DELIVERED DUTY PAID... (DDP) ‫ﺟﻤﺎرك اﻟﺘﺴﻠﻴﻢ ﻣﺪﻓﻮﻋﻪ‬
DELIVERED DUTY UNPAID... (DDU) ‫ﺟﻤﺎرك اﻟﺘﺴﻠﻴﻢ ﻏﻴﺮ ﻣﺪﻓﻮﻋﻪ‬
 DELIVERED EX QUAY (DUTY PAID)... (DEQ) ‫ﻣﺼﺎرﻳﻒ اﻟﻤﻴﻨﺎء اﻟﻤﺴﻠﻢ ﻣﺪﻓﻮﻋﻪ‬
DELIVERED EX SHIP... (DES) ‫ )دﻳﺰ‬. . .‫ﺴﻠﱠﻤﺔ‬ َ ‫)اﻟﺴﻔﻴﻨﺔ اﻟﺴﺎﺑﻘﺔ اﻟ ُﻤ‬
delivery of financial services ‫ﺗﻘﺪﻳﻢ ﺧﺪﻣﺎت ﻣﺎﻟﻴﺔ‬
Demand ‫اﻟﻄﻠﺐ‬
Demand deposite ‫ودﻳﻌﺔ اﻟﻄﻠﺐ‬
Demand Elasticity ‫ﻣﺮوﻧﺔ اﻟﻄﻠﺐ‬
Demand- Pull Inflation ‫ﺗﻀﺨﻢ ﻧﺎﺗﺞ ﻋﻦ اﻟﻄﻠﺐ‬
Demand Terminology ‫ﻣﺼﻄﻠﺢ اﻟﻄﻠﺐ‬
Demand* ‫*ﻃﻠﺐ‬
Democratic ‫اﻟﺪﻳﻤﻘﺮاﻃﻲ‬
Demonstrated credibility, integrity and discipline ‫اﻟﻤﺼﺪاﻗﻴﺔ اﻟ ُﻤﺘَﻈﺎهَﺮة وﺳﻼﻣﺔ وإﻧﻀﺒﺎط‬
Demurrage ‫ﺑﺪل أﻋﻄﺎل ﺣﺎوﻳﺎت‬
denial ‫رﻓﺾ اﻧﻜﺎر ﻧﻜﺮان اﻟﺬات‬
Denominator ‫ﻣﻘﺎم اﻟﻜﺴﺮ اﻟﻜﺒﻴﺮ‬
Denominator ‫ﻣﻘﺎم اﻟﻜﺴﺮ‬
Deny ‫ ﻳَﺠﺤﺪ‬. ‫ ﻳﺮﻓﺾ‬. ‫ﻳُﻨﻜﺮ‬
Departmental Contribution Margin* ‫*اﻟﻤﺴﺎهﻤﺔ اﻟﺤﺪﻳﺔ ﻟﻠﻘﺴﻢ‬
Departmental procedures ‫اﻹﺟﺮاءات اﻹدارﻳﺔ‬
Dependence ‫ﺗﻮﻗﻒ ﻋﻠﻰ اﻋﺘﻤﺎد‬
dependent variable ‫اﻟﻤﺘﻐﻴﺮ اﻟﺘﺎﺑﻊ‬
dependent variables ‫وﻣﺘﻐﻴﺮات ﺗﺎﺑﻌﺔ‬
depleting ‫ﻳﺴﺘﻨﺰف‬
Depletion* ‫ ﻟﻸﺻﻮل اﻻﺳﺘﺨﺮاﺟﻴﺔ أو اﻟﻤﺼﺎدر اﻟﻄﺒﻴﻌﻴﺔ‬- ‫*اﻟﻨﻔﺎذ‬
Deposit ‫ودﻳﻌﺔ‬
Deposit Ticket ‫ﻳﺼﺎل إﻳﺪاع‬
Depreciable cost ‫اﻟﺘﻜﻠﻔﺔ اﻟﻘﺎﺑﻠﺔ ﻟﻼﺳﺘﻬﻼك‬
depreciable life ‫ﻋﻤﺮ اﻹهﻼك‬
Depreciation ‫)اﺳﺘﻬﻼك )ﻟﻸﺻﻮل اﻟﺜﺎﺑﺘﺔ‬
Depreciation Expense* ‫*ﻣﺼﺮوف اﻻهﺘﻼك‬
Depreciation Methods ‫ﻃﺮق اﻻﺳﺘﻬﻼك‬
Depreciation* ‫*اهﺘﻼك‬
Depressive Graduation ‫اﻟﺘﺪرج اﻟﺘﻨﺎزﻟﻲ ﻓﻲ اﻟﺘﻄﺒﻴﻘﺎت‬
Depth of outreach ‫ﻋﻤﻖ اﻻﻧﺘﺸﺎر‬
derivation rule ‫ق‬ ِ ‫ﻗﺎﻋﺪة إﺷﺘﻘﺎ‬
Derivative instruments ‫اﻵﻻت اﻟﻘﺎﺑﻠﺔ ﻟﻺﺷﺘﻘﺎق‬
Deriving Demand ‫ﺷﺘِﻘﺎق اﻟﻄﻠﺐ‬ ْ ‫ِإ‬
Descriptive account number ‫اﻟﺮﻗﻢ اﻟﻮﺻﻔﻲ ﻟﻠﺤﺴﺎب‬
Design ‫ﺗﺼﻤﻴﻢ‬
Design patent ‫ﺗﺼﻤﻴﻢ ﺑﺮاءة اﻷﺧﺘﺮاع‬
Design-and-build firms ‫ﺷﺮآﺎت اﻟﺒﻨﻴ َﺔ واﻟﺘﺼﻤﻴ َﻢ‬
designated ‫ﻣﻌﻴّﻦ‬
Designated financial statements ‫ اﻟﻤﺤﺪدة ﻻﺳﺘﻌﻤﺎل‬/‫اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟﻴﺔ اﻟﻤﺼﻤﻤﺔ‬/‫ﻟﺒﻴﺎﻧﺎت‬
Designated funds ‫اﻟﺘﻤﻮﻳﻞ اﻟﻤﺨﺼﺺ ﻻﺳﺘﻌﻤﺎل ﻣﻌﻴﻦ‬
Designing financial products ‫ﺗﺼﻤﻴﻢ اﻟﻤﻨﺘﺠﺎت اﻟﻤﺎﻟﻴﺔ‬
Destruction ‫ﺗﺪﻣﻴﺮ إﺗﻼف ﻓﻘﺪان‬
Detailed balance sheet ‫ﻣﻴﺰاﻧﻴﺔ ﻋﻤﻮﻣﻴﺔ ﻣﻔﺼﻠﺔ‬
Detection ‫اﻟﻜﺸﻒ‬
Detection risk ‫ﻣﺨﺎﻃﺮة اﻻآﺘﺸﺎف‬
detector ‫اﻟﻜﺎﺷﻒ‬
deterioration ‫اﻟﺘﺪهﻮر‬
 Determination of strategic options ‫ت اﻹﺳﺘﺮاﺗﻴﺠﻴ ِﺔ‬ ِ ‫ﺗﺼﻤﻴﻢ اﻟﺨﻴﺎرا‬
determine ‫ﻳﻘﺮر ﻳﺤﺪد‬
Devaluation ‫اﻟﺘﺨﻔﻴﺾ‬
Devaluations ‫اﻟﺘﺨﻔﻴﻀﺎت‬
Development ‫اﻟﺘﻄﻮﻳﺮ‬
developments ‫ﻄﻮّرات‬ َ ‫اﻟ َﺘ‬
devise ‫ ﺑﻮﺻﻴﺔ وﺻﻴﺔ ﻋﻘﺎرﻳﺔ‬/ ‫ هﺒﺔ‬/ ‫ﺗﻮرﻳﺚ‬
diagnosing diagnosing
Diagnostic routine ‫ﺑﺮﻧﺎﻣﺞ ﺗﺸﺨﻴﺼﻲ‬
dictates ‫ ﻳﻤﻠﻲ أواﻣﺮَﻩ‬. ‫ ﻳﺄﻣﺮ‬. ‫ُﻳﻤْﻠﻲ‬
differential cost ‫اﻟﻜﻠﻔﺔ اﻟﺘﻔﺎﺿﻠﻴﺔ‬
Differential Cost* ‫*اﻟﻔﺮق ﻓﻲ اﻟﺘﻜﻠﻔﺔ ﺑﻴﻦ ﺧﻴﺎرﻳﻦ‬
Differential Revenue* ‫*اﻟﻔﺮق ﻓﻲ اﻟﺮﺑﺤﻴﺔ ﺑﻴﻦ ﺧﻴﺎرﻳﻦ‬
Differentiation strategy ‫إﺳﺘﺮاﺗﻴﺠﻴﺔ ﺗﻔﺎﺿ ِﻞ‬
Dilemma ‫اﻟﻤﻌﻀﻠﺔ‬
diligently ‫ﺑﺠ ّﺪ‬
Diluted ‫ﺨﻔﱠﻒ‬ َ ‫ُﻣ‬
DILUTED NET INCOME PER SHARE ‫ﺨﻔﱠﻒ ﻟﻜ ّﻞ ﺳﻬ ِﻢ‬ َ ‫اﻟﺪﺧﻞ اﻟﺼﺎﻓﻲ اﻟ ُﻤ‬
Diminishing returns ‫اﻟﻐﻼل اﻟﻤﺘﻨﺎﻗﺼﺔ‬
Direct administrative expense ratio ‫اﻟﻤﺼﺎرﻳﻒ اﻹدارﻳﺔ اﻟﻤﺒﺎﺷﺮة‬
Direct Cost* ‫*ﺗﻜﻠﻔﺔ ﻣﺒﺎﺷﺮة‬
Direct Costing System* ‫*ﻧﻈﺎم اﻟﺘﻜﺎﻟﻴﻒ اﻟﻤﺒﺎﺷﺮة‬
Direct financing leases US ‫ﻋﻘﻮد اﻹﻳﺠﺎر اﻟﺘﻤﻮﻳﻠﻲ‬
Direct Method* ‫*اﻟﻄﺮﻳﻘﺔ اﻟﻤﺒﺎﺷﺮة ﻻﺣﺘﺴﺎب ﺻﺎﻓﻲ اﻟﻨﻘﺪﻳﺔ اﻟﻤﺘﺄﺗﻴﺔ‬
Direct ownership ‫ﻣﻠﻜﻴﺔ ﻣﺒﺎﺷﺮة‬
Direct Quotation ‫ﺗﺤﺪﻳﺪ ﺳﻌﺮ اﻟﺼﺮف ﺑﺎﻷﺳﻠﻮب اﻟﻤﺒﺎﺷﺮ‬
directives ‫ ﺗﻌﻠﻴﻤﺎت‬، ‫ﺗﻮﺟﻴﻬﺎت‬
disagreements ‫ ﺧﻼف‬. ‫ﺗﻌﺎرُض‬
disbursement ‫ دﻓﻊ‬، ‫ إﻧﻔﺎق‬، ‫ﺻﺮف‬
Disbursement systems ‫ق‬ ِ ‫أﻧﻈﻤﺔ إﻧﻔﺎ‬
Disbursements ‫ﻣﺪﻓﻮﻋﺎت‬
Discipline ‫ﻗﻮاﻋﺪ ﺿﺒﻂ اﻟﺴﻠﻮك أو اﻟﻌﻤﻞ‬
Disciplined Approach ‫اﻟﻨﻈﺮة اﻟﻤﻨﻀﺒﻄﺔ‬
Disclaimer of Opinion* ‫*ﻋﺪم إﻋﻄﺎء رأي‬
Disclosure requirements ‫ﻒ‬ ِ ‫ﻣﺘﻄﻠﺒﺎت آﺸ‬
Disclosure* ‫*إﻓﺼﺎح‬
Discontinued operations ‫اﻧﺸﻄﺔ ﻣﺴﺘﺒﻌﺪة‬
Discount ‫ﺧﺼﻢ‬
Discount factor ‫ ﺗﺨﻔﻴﺾ‬/‫ﻣﻌﺎﻣﻞ ﺧﺼﻢ‬
Discount Premium ‫ﻣﻘﺪار اﻟﻔﺮق ﺑﻴﻦ ﺳﻌﺮ اﻟﺼﺮف اﻵﺟﻞ وﺳﻌﺮ اﻟﺼﺮف اﻟﻔﻮري‬
Discount Rate* ‫ ﻣﻌﺪل اﻟﺤﺴﻢ‬- ‫*ﻣﻌﺪل اﻟﺨﺼﻢ‬
discounted ‫ﺨﺼُﻮم‬ ْ ‫َﻣ‬
Discounted cash flow (DCF) method ‫ﻃﺮﻳﻘﺔ ﺧﺼﻢ اﻟﺘﺪﻓﻖ اﻟﻨﻘﺪي‬
DISCREPANCIES ‫اﻟﺘﻨﺎﻗﻀﺎت‬
discrepancy ‫ ﺗﺒﺎﻳﻦ‬، ‫ اﺧﺘﻼف‬، ‫ﻓﺮق‬
discretion ‫ رﺷﺪ‬، ‫ ﺗﻤﻴﻴﺰ‬، ‫ ﻓﻄﻨﺔ‬، ‫ ﺣﺮﻳﺔ اﻟﺘﺼﺮف‬،‫ﺗﻘﺪﻳﺮ‬
discretionary cost ‫اﻟﻜﻠﻔﺔ اﻹﺧﺘﻴﺎرﻳﺔ‬
Discriminating Duties ‫ﺿﺮاﺋﺐ ﺟﻤﺮآﻴﺔ ﻣﻤﻴﺰة‬
discuss ‫ ﻳﺪرس‬. ‫ﻳﻨﺎﻗﺶ‬
Dishonoured Cheque ‫ﺷﻴﻚ ﻣﺮﻓﻮض‬
 disintermediation ‫اﻟﻮﺳﺎﻃﺔ‬
Disparate impact ‫اﻟﺘﺄﺛﻴﺮ اﻟﻤﺘﺒﺎﻳﻦ‬
Disparate treatment ‫اﻟﻤﻌﺎﻟﺠﺔ اﻟﻤﺘﺒﺎﻳﻨﺔ‬
disposal ‫ ﺗﻨﻈﻴﻢ‬، ‫ﺗﺮﺗﻴﺐ‬
disposition ‫ ﻣﺰاج‬. ‫ ﻣﻴﻞ‬. ‫ﺗﻨﻈﻴﻢ‬
Disposition of assets ‫ ﺑﻴﻊ أو إهﻼك ﺗﺎم‬/‫ اﻷﺻﻮل‬/‫اﻟﺘﺨﻠﺺ ﻣﻦ اﻟﻤﻮﺟﻮدات‬
disputes ‫ ﻧﺰاع‬. ‫ ﺧﻼف‬. ‫ﺟﺪال‬
disruption of service ‫ﻋﺮﻗﻠﺔ اﻟﺨﺪﻣ ِﺔ‬
disruptions ‫ ﺗﻤﺰﱡق‬. ‫ﺗﻤﺰﻳﻖ‬
Dissavings ‫ﺣﺎﻟﺔ اﻟﻼﺗﻮﻓﻴﺮ‬
DISTANCES ‫اﻟﻤﺴﺎﻓﺎت‬
distinguish ‫ﻳﻠﺤﻆ اﻟﻔﺮق = ﻳﻤﻴﺰ ﺑﻴﻦ‬
distort ‫ف‬ْ ‫ﺣ ّﺮ‬
distorted picture ‫اﻟﺼﻮرة اﻟﻤﺸﻮّهﺔ‬
Distribute cost among ‫ﺗﻮزﻳﻊ اﻟﺘﻜﻠﻔﺔ ﺑﻴﻦ‬
Distribution of Incom ‫ﺗﻮزﻳﻊ اﻟﺪﺧﻞ‬
distribution rights ‫ﺣﻘﻮق ﺗﻮزﻳ ِﻊ‬
divergence in ‫إﻧﺤﺮاف ﻓﻲ‬
Diversity concepts and applications ‫ﻣﻔﺎهﻴﻢ وﺗﻄﺒﻴﻘﺎت اﻟﺘﻨﻮﻳ ِﻊ‬
Dividend ‫ﺗﻮزﻳﻌﺎت أرﺑﺎح‬
Dividend in kind ‫ع‬ ِ ‫ﺣﺼﺔ ﻓﻲ اﻟﻨﻮ‬
Dividend Payout Ratio ‫ﻧﺴﺒﺔ دﻓ ِﻊ ﺣﺼ ِﺔ‬
Dividend per share ‫ﺗﻮزﻳﻌﺎت أرﺑﺎح ﻟﻠﺴﻬﻢ اﻟﻮاﺣﺪ‬
Dividends* ‫*ﺗﻮزﻳﻌﺎت اﻷرﺑﺎح‬
DOCTRINE ‫اﻟﻤﺬهﺐ‬
Documentary ‫اﻟﻤﺴﺘﻨﺪﻳﺔ‬
DOCUMENTARY CREDIT ‫اﻹﻋﺘﻤﺎد اﻟﻤﺴﺘﻨﺪي‬
DOCUMENTARY INSTRUCTIONS ‫اﻷواﻣﺮ اﻟﻮﺛﺎﺋﻘﻴﺔ‬
DOCUMENTARY LETTER OF CREDIT ‫رﺳﺎﻟﺔ اﻹﻋﺘﻤﺎد اﻟﻮﺛﺎﺋﻘﻴﺔ‬
DOCUMENTATION ‫اﻟﺘﻮﺛﻴﻖ‬
Documentation requirements ‫ﻖ‬ ِ ‫ﻣﺘﻄﻠﺒﺎت ﺗﻮﺛﻴ‬
documented ‫ﻳﺰوّد أو ﻳﺪﻋﻢ ﺑﺎﻟﻮﺛﺎﺋﻖ‬
DOCUMENTS AGAINST ACCEPTANCE (D/A) ‫ أي‬/ ‫)وﺛﺎﺋﻖ ﺿ ّﺪ اﻟﻘﺒﻮ ِل )دي‬
Documents against Payment ‫وﺛﺎﺋﻖ ﺿ ّﺪ اﻟﺪﻓﻌ ِﺔ‬
DOCUMENTS AGAINST PAYMENT (D/P) ‫ ﺑﻲ‬/ ‫)وﺛﺎﺋﻖ ﺿ ّﺪ اﻟﺪﻓﻌ ِﺔ )دي‬
Domain ‫اﻟﻤﻴﺪان‬
domain of discourse ‫ﺚ‬ ِ ‫ﻣﺠﺎل اﻟﺤﺪﻳ‬
Donated capital ‫رأس اﻟﻤﺎل اﻟﻤﻤﻨﻮح‬
Donated commodities or services ‫اﻟﻤﻤﻨﻮﺣﺔ‬/‫ﻟﺴﻠﻊ أو اﻟﺨﺪﻣﺎت اﻟﻤﺘﺒﺮع ﺑﻬﺎ‬
Donated equity ‫اﻟﻤﻤﻨﻮﺣﺔ‬/‫ﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ اﻟﻤﺘﺒﺮع ﺑﻬﺎ‬
Donations and grants ratio ‫ﻣﻌﺪل اﻟﻤﻨﺢ واﻟﺘﺒﺮﻋﺎت‬/‫ﻧﺴﺒﺔ‬
Donator, donor ‫ﻣﺎﻧﺢ وﻣﺘﺒﺮع‬
Dormant savings account ‫ ﻣﺴﺘﺘﺮ‬/‫ﺣﺴﺎب ﺗﻮﻓﻴﺮ ﺧﻔﻲ‬
doubtful loan ‫ﻗﺮض ﻣﺸﻜﻮك ﻓﻴﻪ‬
Downloading ‫اﻟﺘﺤﻤﻴﻞ اﻟﺘﺤﺘﻲ‬
Downsizing ‫اﻟ َﺘ َﻘﻠﱡﺺ‬
downsizing ‫اﻟ َﺘ َﻘﻠﱡﺺ‬
Downstream process ‫اﻟﻌﻤﻠﻴﺔ اﻟﻨﻬﺎﺋﻴﺔ‬
downtime ‫ ﻣﺪة اﻟﺘﻮﻗﻒ‬/‫زﻣﻦ اﻟﺘﻌﻄﻞ‬
dramatic effect ‫اﻟﺘﺄﺛﻴﺮ اﻟﻤﺜﻴﺮ‬
 ‫ﺑﺸﻜﻞ ﻣﺜﻴﺮ ‪dramatically‬‬
‫اﻟﺘﻐﻴﻴﺮ اﻟﺼﺎرم ‪drastic change‬‬
‫اﺳﺘﻌﺎدة رﺳﻮم اﻻﺳﺘﻴﺮاد ‪Drawback‬‬
‫اﻟﺘﻨﻘﻴﺐ ‪Drilling‬‬
‫ﻣﻌﺪل‪ /‬ﻧﺴﺒﺔ اﻹﻧﺴﺤﺎب ‪Drop-out rate‬‬
‫اﻹﻧﺴﺤﺎﺑﺎت ‪Drop-outs‬‬
‫اﻟﺘﻘﺪﻳﻢ اﻟﺜﻨﺎﺋﻲ ‪Dual presentation‬‬
‫ﻖ ﻣﺴﺘﺤﻖ اﻷداء ‪ /‬ﺧﻼل ‪ /‬أﺛﻨﺎء ‪due‬‬ ‫ﺣّ‬
‫ﻋﻨﺎﻳﺔ واﺟﺒﺔ ‪ ،‬اﺣﺘﻴﺎط واﺟﺐ ‪due care‬‬
‫اﻋﺘﺒﺎر ﻻزم ‪due consideration‬‬
‫اﻟﻌﻨﺎﻳﺔ اﻟﻼزﻣﺔ ‪Due Diligence‬‬
‫ﻣﺴﺘﺤﻖ اﻟﺪﻓﻊ ﻓﻲ ‪Due to be repaid in‬‬
‫ﻖ ﻟﻠﺒﻴﻊ ‪Due-On-Sale‬‬ ‫ﺣّ‬
‫اﻓﺘﺮاﺿﻲ‪ ،‬وهﻤﻲ‪ ،‬زاﺋﻒ ‪dummy‬‬
‫اﻹﻏﺮاق ‪Dumping‬‬
‫إﻳﻌﺎز ﺑﺈﻟﻐﺎء اﻟﺒﺮﻧﺎﻣﺞ ﻣﻊ ﻣﻌﻄﻴﺎﺗﻪ ‪dumping‬‬
‫ازدواج ‪duplicative‬‬
‫اﺣﺘﺮام ‪ .‬واﺟﺐ ‪ .‬ﻣﻬﻤّﺔ ‪duties‬‬
‫اﺣﺘﺮام ﻟﻼﺧﻼص ‪duty of loyalty‬‬
‫ﻖ ‪Earliest finish date‬‬ ‫ﺗﺄرﻳﺦ اﻟﻨﻬﺎﻳ ِﺔ اﻷﺳﺒ ِ‬
‫ﻖ ‪Earliest start date‬‬ ‫ﺗﺄرﻳﺦ اﻟﺒﺪاﻳ ِﺔ اﻷﺳﺒ ِ‬
‫اﻟﺪﺧﻞ اﻟﻤﺘﺤﻘﻖ‪ /‬اﻟﻤﺤﻘﻖ‪ /‬اﻟﻤﻜﺘﺴﺐ ‪Earned income‬‬
‫*اﻟﻔﺎﺋﺾ اﻟﻤﺤﺘﺠﺰ *‪Earned Surplus‬‬
‫أﺻﻞ ﻳﺠﻨﻲ ﻋﻮاﺋﺪ ‪Earning asset‬‬
‫اآﺘﺴﺎب اﻹﻳﺮاد ‪Earning of Revenue‬‬
‫*رﺑﺤﻴﺔ اﻟﺴﻬﻢ *‪Earning per Share‬‬
‫أرﺑﺎح ‪Earnings‬‬
‫اﻟﻤﺪﺧﻮل ﻗﺒﻞ اﻟﻔﻮاﺋﺪ واﻟﻀﺮاﺋﺐ ‪ُEarnings before interest and taxes‬‬
‫اﻟﺪﺧﻞ اﻟﻤُﺤﻘّﻖ ﻋﻠﻰ اﻟﻘﺮوض ‪Earnings on loans‬‬
‫رﺑﺤﻴﺔ اﻟﺴﻬﻢ ‪Earnings per share‬‬
‫)رﺑﺤﻴﺔ اﻟﺴﻬﻢ )اﻟﻌﺎﺋﺪ ﻋﻠﻰ اﻟﺴﻬﻢ )‪Earnings per share (EPS‬‬
‫ﻳﺴﺘﺮق او ﻳﺨﺘﻠﺲ اﻟﺴﻤﻊ ‪eavesdrop‬‬
‫اﻟﺨﺪﻣﺎت اﻟﻤﺼﺮﻓﻴﺔ اﻹﻟﻜﺘﺮوﻧﻴﺔ ‪E-Banking‬‬
‫اﺧﺘﺒﺎر اﻟﺼﺪى ‪echo check‬‬
‫*اﻟﺘﺠﺎرة اﻹﻟﻜﺘﺮوﻧﻴﺔ *‪E-Commerce‬‬
‫اﻗﺘﺼﺎد ﻗﻴﺎﺳﻲ ‪Econometrics‬‬
‫اﻟﻤﻨﺎﻓﻊ اﻻﻗﺘﺼﺎدﻳﺔ ‪Economic Benefits‬‬
‫اﻟﻤﺤﺮك اﻻﻗﺘﺼﺎدي ‪economic engine‬‬
‫اﻟﻤﺸﺮوع اﻻﻗﺘﺼﺎدي ‪Economic Enterprise‬‬
‫*اﻟﻤﻨﺸﺄت )اﻟﻮﺣﺪات( اﻻﻗﺘﺼﺎدﻳﺔ *‪Economic Entities‬‬
‫*ﻓﺮض اﻟﻮﺣﺪة اﻻﻗﺘﺼﺎدﻳﺔ اﻟﻤﺴﺘﻘﻠﺔ *‪Economic Entity Assumption‬‬
‫اﻟﺘﻮازن اﻻﻗﺘﺼﺎدي ‪Economic Equilibrium‬‬
‫اﻟﺘﻌﺮّض اﻹﻗﺘﺼﺎدي ‪ECONOMIC EXPOSURE‬‬
‫اﻟﺘﻘﻠﺒﺎت اﻻﻗﺘﺼﺎدﻳﺔ ‪Economic Fluctuations‬‬
‫اﻟﺴﻠﻊ واﻟﺨﺪﻣﺎت اﻹﻗﺘﺼﺎدﻳﺔ ‪Economic Goods and Services‬‬
‫اﻟﻌﻤﺮ اﻻﻗﺘﺼﺎدي ‪Economic life‬‬
‫ﺐ اﻹﻗﺘﺼﺎدﻳ ِﺔ ‪ECONOMIC ORDER QUANTITY‬‬ ‫آﻤﻴﺔ اﻟﻄﻠ ِ‬
‫اﻷرﺑﺎح اﻹﻗﺘﺼﺎدﻳﺔ ‪ECONOMIC PROFITS‬‬
‫اﻟﻤﺎدة اﻹﻗﺘﺼﺎدﻳﺔ ‪ECONOMIC SUBSTANCE‬‬
‫اﻟﻘﻴﻤﺔ اﻹﻗﺘﺼﺎدﻳﺔ ‪ECONOMIC VALUE‬‬
 Economic value ‫اﻟﻘﻴﻤﺔ اﻻﻗﺘﺼﺎدﻳﺔ‬
economic value added ‫اﺿﺎﻓﺔ اﻟﻤﻨﻔﻌﺔ اﻷﻗﺘﺼﺎدﻳﺔ‬
ECONOMIC VALUE ADDED ‫ﺿﺮﻳﺒﺔ ﺷﺮاء اﻟﺴﻠﻊ اﻹﻗﺘﺼﺎدﻳﺔ‬
ECONOMICALLY FEASIBLE ‫ﻋﻤﻠﻲ إﻗﺘﺼﺎدﻳ ًﺎ‬
ECONOMIES OF SCALE ‫وﻓﺮة اﻟﺤﺠﻢ‬
economies of scale and scope ‫وﻓﺮة اﻟﺤﺠﻢ واﻟﻤﺠﺎل‬
Effective hours ‫اﻟﺴﺎﻋﺎت اﻟﻔﻌّﺎﻟﺔ‬
Effective interest method ‫ﻃﺮﻳﻘﺔ ﺳﻌﺮ اﻟﻔﺎﺋﺪة اﻟﺴﺎﺋﺪ‬
Effective interest rate ‫ﻣﻌﺪل اﻟﻔﺎﺋﺪة اﻟﻔﻌﻠﻲ‬/‫ﺳﻌﺮ‬
Effective Interest Rate* ‫*ﻣﻌﺪل اﻟﻔﺎﺋﺪة اﻟﻔﻌﻠﻲ‬
Effective rate ‫اﻟﻨﺴﺒﺔ اﻟﻔﻌّﺎﻟﺔ‬
EFFECTIVENESS ‫اﻟﻔﻌﺎﻟﻴﺔ‬
Efficiency ‫اﻟﻔﻌﺎﻟﻴﺔ‬/‫اﻟﻜﻔﺎءة‬
Efficiency indicator ‫اﻟﻔﻌﺎﻟﻴﺔ‬/‫ﻣﺆﺷﺮ اﻟﻜﻔﺎءة‬
EFFICIENT MARKET THEORY ‫ق اﻟﻜﻔﻮء ِة‬ ِ ‫ﻧﻈﺮﻳﺔ اﻟﺴﻮ‬
elaborate ‫ ﻣﺘﻌﻤﻖ‬، ‫ ﻣﺘﻘﻦ‬، ‫ﻣﺪروس‬
Elasticity* ‫*ﻣﺮوﻧﺔ‬
Electronic bill presentment and payment ‫ﺗﻘﺪﻳﻢ ودﻓﻌﺔ اﻟﻔﺎﺗﻮر ِة اﻹﻟﻜﺘﺮوﻧﻴ ِﺔ‬
Electronic Check Clearing House Organization ‫ﻣﻨﻈﻤﺔ دا ِر ﻣﻘﺎﺻﺔ اﻟﻤﺮاﻗﺒ ِﺔ اﻹﻟﻜﺘﺮوﻧﻴ ِﺔ‬
Electronic check presentment ‫ﻲ‬ ِ ‫ﺗﻘﺪﻳﻢ اﻟﻤﺮاﻗﺒ ِﺔ اﻹﻟﻜﺘﺮوﻧ‬
Electronic data capture ‫إﻟﺘﻘﺎط اﻟﺒﻴﺎﻧﺎت اﻹﻟﻜﺘﺮوﻧﻲ‬
ELECTRONIC DATA INTERCHANGE ‫ﺗﺒﺎدل اﻟﺒﻴﺎﻧﺎت اﻷﻟﻜﺘﺮوﻧﻴﺔ‬
Electronic data interchange ‫ﺗﺒﺎدل اﻟﺒﻴﺎﻧﺎت اﻷﻟﻜﺘﺮوﻧﻴﺔ‬
electronic data processing ‫اﻟﺘﺸﻐﻴﻞ اﻹﻟﻜﺘﺮوﻧﻲ ﻟﻠﺒﻴﺎﻧﺎت‬
ELECTRONIC DATA PROCESSING ‫ﺗﺮﺣﻴﻞ اﻟﺒﻴﺎﻧﺎت اﻷﻟﻜﺘﺮوﻧﻴﺔ‬
Electronic fund transfers ‫إﻧﺘﻘﺎل اﻟﻤﺒﺎﻟﻎ اﻷﻟﻜﺘﺮوﻧﻴﺔ‬
ELECTRONIC FUNDS TRANSFER ‫ﻲ‬ ِ ‫ﻧﻘﻞ اﻷﻣﻮا ِل اﻹﻟﻜﺘﺮوﻧ‬
Electronic funds transfer ‫ﻲ‬ ِ ‫ﻧﻘﻞ اﻷﻣﻮا ِل اﻹﻟﻜﺘﺮوﻧ‬
Electronic transactions ‫اﻟﺼﻔﻘﺎت اﻹﻟﻜﺘﺮوﻧﻴﺔ‬
Eligibility ‫اﻷهﻠﻴﺔ‬
eligible ‫ﻣﺆهّﻞ‬
eliminate ‫أز ْل‬
elimination ‫اﻹزاﻟﺔ‬
emanate ‫ﻖ‬ ْ ‫إﻧﺒﺜ‬
Embargo ‫اﻟﻤﻘﺎﻃﻌﺔ‬
Embedded ‫ ﻣﺤﺸﻮ ـ ﻣﺪﻣﺞ ـ ﻣﻐﻤﻮر‬.
EMBEZZLEMENT ‫اﻹﺧﺘﻼس‬
Embrace ‫ ﻳﺘﻌﺎﻧﻖ‬. ‫ ﻳﻌﺘﻨﻖ‬. ‫ ﻳﻄﻮﱢق‬. ‫ﻳﻌﺎﻧﻖ‬
Emerging Technologies ‫اﻟﺘﻘﻨﻴﺎت اﻟﺼﺎﻋﺪة‬
Emotional switching costs ‫آﻠﻒ اﻟﺘﺤﻮﻳﻞ اﻟﻌﺎﻃﻔﻴ ِﺔ‬
emphasize ‫ ﻳﺆآﱠﺪ‬. ‫ﻳﺸﺪﱢد‬
Employee morale ‫ﻣﻌﻨﻮﻳﺎت اﻟﻤﻮﻇﻒ‬
Employment skills testing ‫ﻒ ﺗَﺨﺘﺒ ُﺮ‬ ِ ‫ﻣﻬﺎرات ﺗﻮﻇﻴ‬
Employment, ‫اﻟﺘﻮﻇﻴﻒ‬
Encashment ‫ﺣﺼَﻞ‬ َ /‫ﻗﺒﺾ‬
encompass ‫ﻳﺸﻤﻞ‬
encountered ‫ ﻳﻨﺎوش‬. ‫ ﻳﺼﺎدم‬. ‫ﻳﻮاﺟﻪ‬
encumbrance ‫اﻟﻌﺐء‬
End item permutations ‫ﺗﻘﻠﻴﺐ ﻣﺎد ِة ﻧﻬﺎﻳ ِﺔ‬
end of period ‫ﻧﻬﺎﻳﺔ اﻟﻔﺘﺮ ِة‬
 Ending ‫اﻟﻨﻬﺎﺋﻲ‬
ENDING INVENTORY ‫اﻟﺮﺻﻴﺪ اﻟﺨﺘﺎﻣﻲ ﻟﻠﻤﺨﺰون‬
ENDORSEMENT ‫اﻟﺘﺼﺪﻳﻖ‬
enforcing ‫ ﻳﻨﻔﱢﺬ‬. ‫ﻳَﻔﺮض ﺑﺎﻟﻘﻮﱠة‬
engagement ‫اﻟﺘﺰاﻣﺎت ﻣﺎﻟﻴّﺔ‬
Engagement communication ‫ط‬ ِ ‫إﺗﺼﺎل إرﺗﺒﺎ‬
Engagement letter ‫ ﺧﻄﺎب اﻟﺘﺰام‬/‫رﺳﺎﻟﺔ ﺗﻌﺎﻗﺪ‬
Engagement Planning ‫ط‬ ِ ‫ﺗﺨﻄﻴﻂ اﻹرﺗﺒﺎ‬
Engagement risk audit ‫))ﺧﻄﺮ اﻟﺘﻌﺎﻗﺪ ) اﻟﺘﺪﻗﻴﻖ‬
ENGINEERED COSTS ‫اﻟﻜﻠﻒ اﻟ ُﻤﻬَﻨﺪَﺳﺔ‬
Engineering tolerance ‫ﺤ ّﻤ ِﻞ‬ َ ‫هﻨﺪﺳﺔ اﻟ َﺘ‬
Enhanced ability to attract top-quality employees ‫ﺠﺬْب اﻟﻤﺴﺘﺨﺪﻣﻴﻦ ﻣﻦ‬ َ ‫ﺤﺴﱠﻨﺔ ﻟ‬
َ ‫اﻟﻘﺪرة اﻟ ُﻤ‬
‫أﺟﻮد ﻧﻮﻋﻴ ِﺔ‬
enhancing profit margin ‫ﺶ اﻟﺮﺑﺢ‬ ِ ‫ﺗَﺤﺴﻴﻦ هﺎﻣ‬
enlightening ‫اﻟﺘَﻨﻮﻳﺮ‬
enormous product output ‫ﺞ اﻟﻬﺎﺋ ِﻞ‬ ِ ‫ﻧﺎﺗﺞ اﻟﻤُﻨ َﺘ‬
ENROLLED AGENT ‫ﺴﺠﱠﻞ‬ َ ‫اﻟﻮآﻴﻞ اﻟ ُﻤ‬
ensure ‫ ﻳﺼﻮن‬. ‫ ﻳﻜﻔﻞ‬. ‫ﻳﻀﻤﻦ‬
entail ‫ﻳﻘﻒ ِﻣﻠْﻜ ًﺎ ﻟﻤﺼﻠﺤﺔ ورَﺛﺔ ﻣﻌﻴﻨﻴﻦ‬
ENTERPRISE ‫اﻟﻤﺸﺮوع‬
enterprise ‫ ﻣﺸﺮوع‬، ‫ ﻣﺆﺳﺴﺔ‬، ‫ﻣﻨﺸﺄة‬
Enterprise account management model ‫ع‬ ِ ‫ب ﻣﺸﺮو‬ ِ ‫ﻧﻤﻮذج إدار ِة ﺣﺴﺎ‬
Enterprise development services ‫ﺧﺪﻣﺎت ﺗﻄﻮﻳﺮ اﻟﻤﺸﺎرﻳﻊ‬
Enterprise Equilibrium ‫ﺗﻮازن اﻟﻤﺸﺮوع‬
ENTERPRISE RESOURCE PLANNING ‫ع‬ ِ ‫ﺗﺨﻄﻴﻂ ﻣﺼﺪ ِر اﻟﻤﺸﺮو‬
Enterprise Resource Planning ‫ع‬ ِ ‫ﺗﺨﻄﻴﻂ ﻣﺼﺪ ِر اﻟﻤﺸﺮو‬
Enterprise Solutions Group ‫ع‬ ِ ‫ﻣﺠﻤﻮﻋﺔ ﺣﻠﻮ ِل ﻣﺸﺮو‬
ENTERPRISE VALUE ‫ع‬ ِ ‫ﻗﻴﻤﺔ ﻣﺸﺮو‬
ENTERPRISE ZONE ‫ﻣﻨﻄﻘﺔ اﻹﺳﺘﺜﻤﺎر‬
enthusiasm ‫اﻟﺤﻤﺎس‬
ENTITY ‫اﻟﻜﻴﺎن‬
ENTITY BOUNDARY ‫ن‬ ِ ‫ﺣ ّﺪ آﻴﺎ‬ َ
Entity concept ‫ﻣﻔﻬﻮم اﻟﻮﺣﺪة اﻟﻤﺤﺎﺳﺒﻴﺔ‬
entity-sustaining activity ‫اﻟﻨﺸﺎط اﻟﻤﺴﺘﻘﻞ آﻴﺎن‬
entrepreneur ‫رﺟﻞ اﻷﻋﻤﺎل‬
Entry Value Method* ‫*ﻃﺮﻳﻘﺔ اﻟﻘﻴﻤﺔ اﻹﺣﻼﻟﻴﺔ ﻟﻸﺻﻞ‬
environment ‫اﻟﺒﻴﺌﺔ‬
Environmental analysis ‫اﻟﺘﺤﻠﻴﻞ اﻟﺒﻴﺌﻲ‬
Environmental Health Hazards ‫اﻟﺨﻄﺮ ﻋﻠﻰ اﻟﺼﺤﺔ اﻟﺒﻴﺌﻲ‬
Environmental industry ‫اﻟﺼﻨﺎﻋﺔ اﻟﺒﻴﺌﻴﺔ‬
Environmental Permit ‫إذن ﺑﻴﺌﺔ‬
environmental scan ‫اﻟ َﻤﺴْﺢ اﻟﺒﻴﺌﻲ‬
Equal principal payments ‫دﻓﻌﺎت ﻣﺘﺴﺎوﻳﺔ ﻷﺻﻞ اﻟﺪﻳﻦ‬
Equalising discount rate ‫ ﻣﻜﺎﻓﺊ‬/‫ﻣﻌﺪل ﺧﺼﻢ ﻣﻌﺎدل‬
equilibrium ‫اﻟﻤﻮازﻧﺔ‬
Equilibrium income ‫دﺧﻞ ﻣﺘﻮازن‬
Equilibrium rate of Inflation ‫ﻣﻌﺪل اﻟﺘﻀﺨﻢ اﻟﻤﺘﻮازن‬
Equipment ‫اﻷﺟﻬﺰة‬
Equipment account ‫ﺣﺴﺎب اﻟﻤﻌﺪات‬
Equipment depreciation ‫اﺳﺘﻬﻼك اﻟﻤﻌﺪات‬/‫إهﺘﻼك‬/‫إهﻼك‬
 Equipment leasing ‫ﺗﺄﺟﻴﺮ اﻟﻤﻌﺪات‬
Equipment maintenance ‫ﺻﻴﺎﻧﺔ اﻟﻤﻌﺪات‬
Equipment rental ‫اﺳﺘﺌﺠﺎر اﻟﻤﻌﺪات‬
equipment* ‫*ﻣﻌﺪات‬
Equity ‫اﺳﺘﺜﻤﺎر رأس اﻟﻤﺎل‬/‫ﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ‬
Equity (Owners’ equity) ‫ﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ‬
Equity account ‫ﺣﺴﺎب ﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ‬
EQUITY ACCOUNTING ‫ﻣﺤﺎﺳﺒﺔ اﻟﻤﺴﺎهﻤﻴﻦ‬
Equity capital ‫رأس ﻣﺎل ﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ‬
Equity compensation plans ‫ﺾ اﻟﻤﻠﻜﻴﺔ‬ ِ ‫ﺧﻄﻂ ﺗﻌﻮﻳ‬
Equity financing ‫ﺗﻤﻮﻳﻞ ﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ‬
Equity financing, investment ‫ اﺳﺘﺜﻤﺎر‬،‫ﺗﻤﻮﻳﻞ ﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ‬
equity grant ‫ﻣﻨﺤﺔ ﻟﺮأس اﻟﻤﺎل‬
Equity grant, donated capital ‫ رأﺳﻤﺎل ﻣﻤﻨﻮح‬،‫ﻣﻨﺤﺔ ﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ‬
Equity investment ‫اﺳﺘﺜﻤﺎر ﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ‬
Equity Method* ‫ ﻧﺴﺒﺔ اﻟﻤﻠﻜﻴﺔ‬- ‫*ﻃﺮﻳﻘﺔ ﺣﻖ اﻟﻤﻠﻜﻴﺔ‬
Equity multiplier ‫ﻣﻀﺎﻋﻒ ﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ‬
EQUITY MULTIPLIER ‫ﻣﻀﺎﻋﻒ ﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ‬
equity multiplier ratio ‫ﻧﺴﺒﺔ ﻣﻀﺎﻋﻔﺔ ﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ‬
Equity Securities ‫أوراق ﻣﺎﻟﻴﺔ ﺗﻤﺜﻞ ﺣﻘﻮق ﻣﻠﻜﻴﺔ‬
equivalent body ‫اﻟﻤﺴﺎوي ﻣﻌﺎدل‬
EQUIVALENT UNIT OF PRODUCTION ‫وﺣﺪة اﻹﻧﺘﺎج اﻟﻤﻜﺎﻓﺌﺔ‬
equivalent units ‫اﻟﻮﺣﺪات اﻟﻤﻜﺎﻓﺌﺔ‬
eradicate ‫ ﻳﺠﺘﺚ‬، ‫ ﻳﻤﺤﻮ‬، ‫ﻳﺴﺘﺄﺻﻞ ﻳﺒﻴﺪ‬
Ergonomic improvements ‫اﻟﺘﺤﺴﻴﻨﺎت اﻟﻤﺮﻳﺤﺔ‬
ERP-Enterprise Resource Package ‫ع‬ ِ ‫رزﻣﺔ ﻣﺼﺪ ِر ﻣﺸﺮو‬
erroneous ‫ ﻏﻴﺮ ﺻﺤﻴﺢ‬، ‫ﺧﺎﻃﺊ‬
Error correction ‫ﺗﺼﺤﻴﺢ ﺧﻄِﺄ‬
ERROR OF COMMISSION ‫ﺧﻄﺄ ﻓﻲ اﻟﺘﻘﻴﻴﺪ ﻓﻲ اﻟﺤﺴﺎب اﻟﺼﺢ‬
ERROR OF OMISSION ‫ف‬ ِ ‫ﺧﻄﺄ اﻟﺤﺬ‬
ERROR OF PRINCIPLE ‫ﺧﻄﺄ اﻟﻤﺒﺪِأ‬
Establishing ‫ ﻳﻌﻴﱢﻦ‬. ‫ ﻳ َﻮﻃﱢﺪ‬. ‫ﻳُﺜﺒﱢﺖ‬
Esteem needs ‫ﺣﺎﺟﺎت إﺣﺘﺮا ِم‬
Estimate* ‫اﻟﺘﺨﻤﻴﻦ واﻟﺘﻔﻨﻴﺪ‬
Estimated annual effective tax rate ‫ﺨﻤﱠﻨﺔ‬ َ ‫ﻧﺴﺒﺔ اﻟﻀﺮﻳﺒﺔ اﻟﻔﻌّﺎﻟﺔ اﻟﺴﻨﻮﻳﺔ اﻟ ُﻤ‬
Estimated Liability* ‫*اﻻﻟﺘﺰام اﻟﻤﻘﺪر‬
Estimated Price* ‫ ﺳﻌﺮ ﺗﻘﺪﻳﺮي‬- ‫*ﺳﻌﺮ اﻓﺘﺮاﺿﻲ‬
Estimates ‫ ﺗﻘﺪﻳﺮ‬. ‫ﺗﺜﻤﻴﻦ‬
Ethical leadership ‫اﻟﻘﻴﺎدة اﻷﺧﻼﻗﻴﺔ‬
ETHICAL STANDARDS ‫اﻟﻤﻌﺎﻳﻴﺮ اﻷﺧﻼﻗﻴﺔ‬
ethics ‫اﻷﺧﻼق‬
evaluate ‫ﻗ ّﻴ ْﻢ‬
evaluations ‫ ﺗﻘﻴﻴﻢ‬. ‫ﺗﺜﻤﻴﻦ‬
EVENT RISK ‫ﺧﻄﺮ اﻟﺤﺪث‬
evidence ‫ ﺳﻨﺪ‬، ‫ ﺷﻬﺎدة‬، ‫دﻟﻴﻞ‬
Evidence* ‫*دﻟﻴﻞ‬
EX FACTORY ‫اﻟﻤﺼﻨﻊ اﻟﺴﺎﺑﻖ‬
EX WAREHOUSE ‫اﻟﻤﺨﺰن اﻟﺴﺎﺑﻖ‬
Example of presentation, ‫ﻣﺜﺎل اﻟﺘﻘﺪﻳﻢ‬
exception ‫اﻹﺳﺘﺜﻨﺎء‬
 Exceptional Items ‫اﻟﻤﻮاد اﻹﺳﺘﺜﻨﺎﺋﻴﺔ‬
EXCEPTIONAL ITEMS ‫اﻟﻤﻮاد اﻹﺳﺘﺜﻨﺎﺋﻴﺔ‬
Excess cash ‫ﻧﻘﺪ ﻓﺎﺋﺾ‬
EXCESS OF REVENUE OVER EXPENSES ‫ت‬ ِ ‫زﻳﺎدة اﻟﺪﺧ ِﻞ ﻋﻠﻰ اﻟﻨﻔﻘﺎ‬
Exchange And Politics ‫اﻟﺘﺒﺎدل واﻟﺴﻴﺎﺳﺔ‬
Exchange Conversion Losses ‫ﺧﺴﺎﺋﺮ ﺗﺤﻮﻳﻞ ﻋﻤﻼت أﺟﻨﺒﻴﺔ‬
Exchange Equalization Fund ‫ﺻﻨﺪوق ﻣﻮازﻧﺔ اﻟﺼﺮف‬
Exchange premium ‫ ﻋﻼوة ﺳﻌﺮ اﻟﺼﺮف‬/‫ﻓﺮق ﺳﻌﺮ ﺗﺒﺪﻳﻞ اﻟﻌﻤﻠﺔ‬
Exchange rate ‫ ﺗﻔﺎﺿﻞ ﺳﻌﺮ اﻟﺘﺤﻮﻳﻞ‬/‫ﻣﻌﺪل اﻟﺘﺒﺎدل اﻟﺘﻔﺎﺿﻠﻲ‬
EXCHANGE RATE ‫ﺳﻌﺮ اﻟﺼﺮف‬
EXCHANGE RATE RISK ‫ﺧﻄﺮ ﺳﻌ ِﺮ ﺻﺮف‬
Exchange risk, foreign ‫ ﻣﺨﺎﻃﺮة ﺳﻌﺮ اﻟﺼﺮف اﻷﺟﻨﺒﻲ‬،‫ﻣﺨﺎﻃﺮة اﻟﺘﺒﺪﻳﻞ‬
Exchange Transaction ‫ﻋﻤﻠﻴﺔ ﺗﺒﺎدﻟﻴﺔ‬
Excluding grants ‫ﺑﺎﺳﺘﺜﻨﺎء اﻟﻤﻨﺢ‬
execute ‫ﻳﻨﺠﺰ ﻳﻨﻔﺬ‬
execution ‫ ﺗﺤﻘﻴﻖ‬، ‫ﺗﻨﻔﻴﺬ‬
executive ‫ اﺟﺮاﺋﻰ اﻟﺴﻠﻄﺔ اﻟﺘﻨﻔﻴﺬﻳﺔ‬، ‫ﺗﻨﻔﻴﺬى‬
Executive cross-functional group ‫اﻟﻤﺠﻤﻮﻋﺔ ﻋﺒﺮ اﻟﻮﻇﻴﻔﻴﺔ اﻟﺘﻨﻔﻴﺬﻳﺔ‬
Executive director ‫ﻣﺪﻳﺮ ﺗﻨﻔﻴﺬي‬
executive information system ‫ي‬ ِ ‫ت اﻟﺘﻨﻔﻴﺬ‬
ِ ‫ﻧﻈﺎم اﻟﻤﻌﻠﻮﻣﺎ‬
Executive information systems ‫ت اﻟﺘﻨﻔﻴﺬﻳ ِﺔ‬ ِ ‫أﻧﻈﻤﺔ اﻟﻤﻌﻠﻮﻣﺎ‬
EXECUTOR ‫اﻟﻤﻨﻔّﺬ‬
Executory cost ‫ﺗﻜﻠﻔﺔ ﺗﻨﻔﻴﺬ اﻟﻌﻘﺪ‬
EXEMPT ‫ﻣﻌﻔﻰ‬
Exemption from presentation ‫ﻦ اﻟﺘﻘﺪﻳ ِﻢ‬ ْ ‫إﺳﺘﺜﻨﺎء ِﻣ‬
exhaustive ‫ﺷﺎﻣﻞ‬
Existence ‫اﻟﻮﺟﻮد‬
Existing Home Sales ‫ﻣﺒﻴﻌﺎت اﻟﻤﻨﺎزل اﻟﻘﺎﺋﻤﺔ‬
Exit Value Method* ‫*ﻃﺮﻳﻘﺔ اﻟﻘﻴﻤﺔ اﻟﺒﻴﻌﻴﺔ ﻟﻸﺻﻞ‬
Expanded Interfacing ‫اﻟﺘﻮﺻﻴﻞ اﻟﻤﻮﺳّﻊ‬
Expectancy ‫اﻟﺘﻮﻗّﻊ‬
expectation ‫اﻟﺘﻮﻗّﻊ‬
expectations ‫اﻟﺘﻮﻗّﻌﺎت‬
EXPECTED ANNUAL CAPACITY ‫اﻟﻘﺪرة اﻟﺴﻨﻮﻳﺔ اﻟﻤﺘﻮﻗّﻌﺔ‬
Expected loss on Contract ‫اﻟﺨﺴﺎرة اﻟﻤﺘﻮﻗﻌﺔ ﻋﻦ اﻟﻌﻘﺪ‬
expected sales ‫اﻟﻤﺒﻴﻌﺎت اﻟﻤﺘﻮﻗّﻌﺔ‬
expedite ‫ ﻳﻌﺠﱢﻞ‬. ‫ﻳﺴﻬﱢﻞ‬
Expediting ‫اﻟﺘَﻌﺠﻴﻞ‬
EXPENDABLE ‫ﻗﺎﺑﻞ ﻟﻺﺳﺘﻬﻼك‬
Expenditure ‫ﻧﻔﻘﺔ‬
Expenditure ‫ﻧﻔﻘﺔ‬
Expense ‫ﻣﺼﺮوف‬
Expenses* ‫*اﻟﻤﺼﺮوﻓﺎت‬
Experience ‫اﻟﺘﺠﺮﺑﺔ‬
Experiential ‫ﺗﺠﺮﻳﺒﻲ‬
expert ‫ َﻓﻨَﻰ‬، ‫ ﻣﺘﺨﺼﺺ‬، ‫ﺧﺒﻴﺮ‬
EXPIRATION DATE ‫ﺗﺄرﻳﺦ إﻧﺘﻬﺎ ِء‬
EXPIRED EXPENSE ‫اﻟﻨﻔﻘﺔ اﻟﻤُﻨﺘَﻬﻴﺔ‬
explanation ‫اﻟﺘﻔﺴﻴﺮ‬
Explanations ‫اﻟﺘﻔﺴﻴﺮات‬
 explicit and implicit ‫اﻟﻮاﺿﺢ واﻟﻀﻤﻨﻲ‬
explicit knowledge ‫اﻟﻤﻌﺮﻓﺔ اﻟﻮاﺿﺤﺔ‬
Exploration ‫اﻻﺳﺘﻜﺸﺎف‬
EXPLORATORY RESEARCH ‫اﻟﺒﺤﺚ اﻹﺳﺘﻄﻼﻋﻲ‬
EXPORT BROKER ‫ﺳﻤﺴﺎر ﺗﺼﺪﻳ ِﺮ‬
Export Credit Insurance ‫ﺿﻤﺎن اﺋﺘﻤﺎن اﻟﺼﺎدرات‬
EXPORT DECLARATION ‫إﻋﻼن ﺗﺼﺪﻳ ِﺮ‬
Export Declartion Form EDF ‫ﺿﺮاﺋﺐ ﻧﻤﻮذج ﺑﻴﺎن ﺗﺼﺪﻳﺮ‬
Export Duties ‫رﺳﻮم اﻟﺼﺎدرات‬
Export Incentives ‫ﺣﻮاﻓﺰ اﻟﺘﺼﺪﻳﺮ‬
EXPORT LICENSE ‫رﺧﺼﺔ ﺗﺼﺪﻳ ِﺮ‬
EXPORT MANAGEMENT COMPANY ‫ﺷﺮآﺔ إدار ِة ﺗﺼﺪﻳ ِﺮ‬
Export Prices ex-ag ‫أﺳﻌﺎر اﻟﺼﺎدرات ﻣﺴﺘﺜﻨﻰ ﻣﻨﻬﺎ اﻟﻤﻨﺘﺠﺎت اﻟﺰراﻋﻴﺔ‬
Export Quotas ‫ﺣﺼﺔ ﺗﺼﺪﻳﺮ‬
Export Restraint Agreement ‫اﺗﻔﺎق ﺗﻘﻴﻴﺪ اﻟﺼﺎدرات‬
Export Subsidies ‫إﻋﺎﻧﺎت اﻟﺼﺎدرات‬
Exposed* Net* Asset* Position ‫اﻟﻔﺮق ﺑﻴﻦ ﻗﻴﻤﺔ اﻵﺟﻞ وﻗﻴﻤﺔ اﻻﻟﺘﺰام اﻟﺬي ﻧﺸﺄ ﺑﺴﺒﺒﻪ‬
EXPOSURE ‫اﻟﺘﻌﺮّض‬
exposure ‫ َﻓﻀْﺢ‬. ‫ إﺑﺪاء ﻟﻠﻌﻴﺎن‬. ‫آﺸﻒ‬
EXPROPRIATION ‫ﻧﺰع اﻟﻤﻠﻜﻴﺔ‬
Extend the term of a loan ‫ ﻓﺘﺮة اﻟﻘﺮض‬/‫ﺗﻤﺪﻳﺪ ﻋﻤﺮ‬
extending ‫اﻟﺘﻤﺪﻳﺪ‬
extensively ‫ﺣ ﱟﺪ آَﺒﻴﺮ‬
َ ‫إﻟَﻰ‬
EXTERNAL ‫ﺧﺎرﺟﻲ‬
External audit ‫ﺗﺪﻗﻴﻖ ﺧﺎرﺟﻲ‬
External auditor ‫ﻣﺪﻗﻖ ﺧﺎرﺟﻲ‬
External Customers ‫اﻟﻌﻤﻼء اﻟﺨﺎرﺟﻴﻮن‬
External Failure Costs* ‫*ﺗﻜﺎﻟﻴﻒ ﻇﻬﻮر ﻣﻨﺘﺠﺎت ﻏﻴﺮ ﻣﻄﺎﺑﻘﺔ ﻟﻠﻤﻮاﺻﻔﺎت و ﻟﻜﻦ ﺑﻌﺪ ﺷﺤﻨﻬﺎ ﻟﻠﺰﺑﻮن‬
external letters of guarantee ‫ﺧﻄﺎﺑﺎت اﻟﻀﻤﺎن اﻟﺨﺎرﺟﻴﺔ‬
External Revenues ‫اﻹﻳﺮادات اﻟﺨﺎرﺟﻴﺔ‬
External* ‫*ﺧﺎرﺟﻲ‬
Extinction ‫اﻹﻧﻘﺮاض‬
Extraction ‫اﻻﺳﺘﺨﺮاج‬
Extractive Industries ‫اﻟﺼﻨﺎﻋﺎت اﻻﺳﺘﺨﺮاﺟﻴﺔ‬
Extra-Expense Insurance ‫ﻧﻔﻘﺎت ﺗﺄﻣﻴﻦ اﻷﺿﺎﻓﻴﺔ‬
extraneous ‫ دﺧﻴﻞ‬. ‫ﻏﺮﻳﺐ‬
Extraordinary item ‫ﺑﻨﺪ اﺳﺘﺜﻨﺎﺋﻰ‬
Extraordinary items ‫اﻟﻤﻮاد اﻷﺳﺘﺜﻨﺎﺋﻴﺔ‬
Extraordinary Items* ‫ ﺑﻨﻮد اﺳﺘﺜﻨﺎﺋﻴﺔ‬- ‫*ﺑﻨﻮد ﻏﻴﺮ ﻋﺎدﻳﺔ‬
Ex-Works or EX-Factory ‫اﻟﺘﺴﻠﻴﻢ ﻓﻲ ﻣﻮﻗﻊ اﻟﺒﺎﺋﻊ‬
Face value, par value ‫اﻟﻘﻴﻤﺔ اﻻﺳﻤﻴﺔ‬
facilities ‫وﺳﺎﺋﻞ ادوات ﺗﺴﻬﻞ اﻟﻌﻤﻞ‬
Factoring ‫ﺑﻴﻊ اﻟﺪﻳﻮن‬
FACTORING ‫ﺑﻴﻊ اﻟﺪﻳﻮن‬
Factoring ‫ﺑﻴﻊ اﻟﺪﻳﻮن‬
Factoring accounts receivable ‫ﺣﺴﺎب ذﻣﻢ ﺑﻴ ِﻊ دﻳﻮن اﻟﻤﺪﻳﻨﺔ‬
Factors of Production ‫ﻋﻨﺎﺻﺮ اﻹﻧﺘﺎج‬
FACTORY OVERHEAD
failover ‫اﻟﻔﺎﺋﺾ اﻟﺤﺎﺻﻞ ﺑﻌﺪ ﻓﺸﻞ ﻋﻤﻠﻴﺔ ﻣﺎ‬
Failure to Abate ‫اﻟﻔﺸﻞ ﻟﻠ ُﻬﺪُوء‬
 Failure* ‫*ﻓﺸﻞ‬
FAIR LABOR STANDARDS ACT ‫ﻗﺎﻧﻮن ﻣﻌﺎﻳﻴﺮ اﻟﻌﻤ ِﻞ اﻟﻌﺎدﻟ ِﺔ‬
Fair Market Value ‫ﺳﻌﺮ اﻟﺴﻮق اﻟﻌﺎدل‬
Fair Value ‫اﻟﻘﻴﻤﺔ اﻟﻌﺎدﻟﺔ‬
Fair value accounting ‫ﻣﺤﺎﺳﺒﺔ اﻟﻘﻴﻤ ِﺔ اﻟﻌﺎدﻟ ِﺔ‬
Fairness and justice ‫اﻹﻧﺼﺎف واﻟﻌﺪاﻟﺔ‬
faith ‫ﺛﻘﺔ ﺗﺎﻣﺔ‬
fallout ‫اﻟﻨﺘﻴﺠﺔ اﻟﻌﺮﺿﻴﺔ‬
false negative ‫اﻟﺴﻠﺒﻲ اﻟﺨﺎﻃﺊ‬
false positive ‫اﻹﻳﺠﺎﺑﻲ اﻟﺨﺎﻃﺊ‬
Familiarizes ‫ ﻳﻌﻮّدﻩ أﻣﺮًا‬. ‫ﻳﺠﻌﻠﻪ ﻣﺄﻟﻮﻓ ًﺎ‬
faulty ‫ ﻣﺬﻧﺐ‬، ‫ ﻣﻌﻴﺐ‬، ‫ﺧﺎﻃﺊ‬
feasibility ‫ﺟﺪوى‬
Feasibility Study ‫دراﺳﺔ اﻟﺠﺪوى‬
feasible ‫ﻋﻤﻠﻲ‬
feasible ‫ ﻣﻼﺋﻢ‬. ‫ﻲ‬ ّ ‫ﻋﻤﻠ‬
features ‫اﻟﻤﻴﺰات‬
Fee ‫ أﺗﻌﺎب‬/‫رﺳﻢ‬
Fee income ‫اﻟﺪﺧﻞ ﻣﻦ اﻟﺮﺳﻮم‬
Fee-based services ‫ﺧﺪﻣﺎت ﻣﻌﺘﻤﺪة ﻋﻠﻰ اﻟﺮﺳﻮم‬
feedback control system ‫ت‬ ِ ‫ﻧﻈﺎم ﺳﻴﻄﺮ ِة ﺗﻌﻠﻴﻘﺎ‬
Feedback Value* ‫*ﻗﻴﻤﺔ اﻟﺘﻐﺬﻳﺔ اﻟﻌﻜﺴﻴﺔ‬
Feedback* ‫ اﻟﻤﻌﻠﻮﻣﺎت اﻟﺮاﺟﻌﺔ‬- ‫*اﻟﺘﻐﺬﻳﺔ اﻟﻌﻜﺴﻴﺔ‬
Fictitious Price ‫اﻟﺜﻤﻦ اﻟﺼﻮري‬
FIDDLY ‫ﺻﻌﺐ‬
FIDUCIARY ‫اﻟﻮآﻴﻞ‬
Fiduciary ‫ ﻻ ﻳﺤﺘﺎج إﻟﻰ ﺿﻤﺎن‬، ‫ ﻣﻮﺛﻮق ﺑﻪ‬، ‫أﻧﺘﻤﺎﺋﻰ‬
fiduciary responsibility ‫اﻟﻤﺴﺆوﻟﻴﺔ اﻹﺋﺘﻤﺎﻧﻴﺔ‬
Fiduciary risk ‫ﻣﺨﺎﻃﺮة اﺋﺘﻤﺎﻧﻴﺔ‬
Field compensation problem ‫ﻣﺸﻜﻠﺔ ﺗﻌﻮﻳﺾ اﻟﺤﻘﻞ‬
Field staff ‫ﻣﻮﻇﻔﻮن ﻣﻴﺪاﻧﻴﻮن‬
Figure of merit ‫ق‬ ِ ‫ﻦ اﻹﺳﺘﺤﻘﺎ‬ ْ ‫رﻗﻢ ِﻣ‬
Figures ‫أﺷﻜﺎل‬
File integrity ‫ﻒ‬ ِ ‫ﺳﻼﻣﺔ ﻣﻠ‬
Finacial Accounting Standards Board (FASB)* ‫ ﻓﻲ أﻣﺮﻳﻜﺎ‬- ‫*ﻣﺠﻠﺲ ﻣﻌﺎﻳﻴﺮ اﻟﻤﺤﺎﺳﺒﺔ اﻟﻤﺎﻟﻴﺔ‬
Finacial Forecast* ‫*اﻟﺘﻨﺒﺆ اﻟﻤﺎﻟﻲ‬
‫اﻟﺘﺤﺬﻳﺮ اﻟﻨﻬﺎﺋﻲ اﻟﻤﻜﺘﻮب‬Final written warning
‫ﺗﻜﻠﻔﺔ ﺗﻤﻮﻳﻞ‬Finance charge
‫اﻹﻳﺠﺎر اﻟﺘﻤﻮﻳﻠﻲ‬Finance Lease (UK)
‫اﻟﻤﺤﺎﺳﺒﺔ اﻟﻤﺎﻟﻴﺔ‬FINANCIAL ACCOUNTING
‫اﻟﺘﺤﻠﻴﻞ اﻟﻤﺎﻟﻲ‬FINANCIAL ANALYSIS
‫اﻟﺘﺤﻠﻴﻞ واﻟﺘﻨﺒﺆ اﻟﻤﺎﻟﻲ‬Financial Analysis and Forecasting
‫ أﺻﻮل ﻣﺎﻟﻴﺔ‬/‫ﻣﻮﺟﻮدات‬Financial assets
‫اﻟﻤﻴﺰاﻧﻴﺔ اﻟﻤﺎﻟﻴﺔ‬FINANCIAL BUDGET
‫اﻟﺘﻤﺜﺎل اﻟﻨﺼﻔﻲ اﻟﻤﺎﻟﻲ‬financial bust
‫ﺣﺎﺳﺒﺔ ﻣﺎﻟﻴﺔ‬Financial calculator
‫ ﺗﻌﺎوﻧﻴﺔ ﻣﺎﻟﻴﺔ‬/‫ﺟﻤﻌﻴﺔ ﻣﺎﻟﻴﺔ‬Financial cooperative
‫ﺗﻜﻠﻔﺔ ﻣﺎﻟﻴﺔ‬Financial cost
 ‫ﻋﻤﻠﻴﺎت اﻟﻜﺸﻒ اﻟﻤﺎﻟﻴﺔ‬financial disclosures
‫اﻟﻬﻨﺪﺳﺔ اﻟﻤﺎﻟﻴﺔ‬FINANCIAL ENGINEERING
‫اﻟﻤﺪراء اﻟﺘﻨﻔﻴﺬﻳﻮن اﻟﻤﺎﻟﻴﻮن دوﻟﻴﻮن‬Financial Executives International
‫اﻟﻤﺮوﻧﺔ اﻟﻤﺎﻟﻴﺔ‬Financial flexibility
‫ﺗﻮﻗﻊ ﻣﺎﻟﻲ‬Financial forecasting
‫أهﺪاف ﻣﺎﻟﻴﺔ‬FINANCIAL GOALS
‫ﻲ‬
ِ ‫ن اﻟﻤﺎﻟ‬ِ ‫ﺗﺄﻣﻴﻦ اﻟﻀﻤﺎ‬FINANCIAL GUARANTEE INSURANCE
‫اﻟﻀﻤﺎﻧﺎت اﻟﻤﺎﻟﻴﺔ‬Financial guarantees
‫اﻟﺪﺧﻞ اﻟﻤﺎﻟﻲ‬FINANCIAL INCOME
‫ﻣﺆﺷﺮ ﻣﺎﻟﻲ‬Financial indicator
‫اﻟﻤﺆﺳﺴﺔ اﻟﻤﺎﻟﻴﺔ‬FINANCIAL INSTITUTION
‫اﻵﻟﺔ اﻟﻤﺎﻟﻴﺔ‬FINANCIAL INSTRUMENT
‫اﻵﻻت اﻟﻤﺎﻟﻴﺔ‬Financial instruments
‫وﺳﻴﻂ ﻣﺎﻟﻲ‬Financial intermediary
‫وﺳﺎﻃﺔ ﻣﺎﻟﻴﺔ‬Financial intermediation
‫ اﻟﺮاﻓﻌﺔ‬،‫اﻻﻗﺘﺮاض‬Financial leverage
‫اﻟﻘﺪرة اﻟﻤﺎﻟﻴﺔ‬FINANCIAL LEVERAGE
‫ﺧﺼﻮم ﻣﺎﻟﻴﺔ‬Financial liabilities
‫اﻹدارة اﻟﻤﺎﻟﻴﺔ‬FINANCIAL MANAGEMENT
‫إدارة ﻣﺎﻟﻴﺔ‬Financial management
‫ﺗﻘﻴﻴﻢ ﻣﺎﻟﻲ ﺗﺼﻤﻴﻢ ﻧﻤﻮذج ﻣﺎﻟﻲ‬Financial modeling
‫اﻟﻨﻤﺎذج اﻟﻤﺎﻟﻴﺔ‬Financial Models
‫ﻲ‬
ِ ‫ف اﻟﻤﺎﻟ‬
ِ ‫ﺗﻮﺟﻴﻪ اﻷهﺪا‬Financial objectives orientation
‫ ﻣﺪﻳﺮ ﻣﺎﻟﻲ‬،‫ﻣﻮﻇﻒ ﻣﺎﻟﻲ‬Financial officer, financial director
‫اﻟﻤﺨﻄّﻂ اﻟﻤﺎﻟﻲ‬FINANCIAL PLANNER
‫اﻟﺘﺨﻄﻴﻂ اﻟﻤﺎﻟﻲ‬Financial Planning
‫وﺿﻊ ﻣﺎﻟﻲ‬Financial position
‫اﻟﻮﺿﻊ اﻟﻤﺎﻟﻲ‬FINANCIAL POSITION
‫إﻧﺘﺎﺟﻴﺔ ﻣﺎﻟﻴﺔ‬Financial productivity
‫ ﺗﻮﻗﻊ ﻣﺎﻟﻲ اﺳﻘﺎط‬/‫ﺗﻘﺪﻳﺮ‬Financial projection
‫اﻟﻨﺴﺐ اﻟﻤﺎﻟﻴﺔ‬Financial ratio
‫ﺗﺤﻠﻴﻞ اﻟﻨﺴﺐ اﻟﻤﺎﻟﻲ‬FINANCIAL RATIO ANALYSIS
‫ ﻗﺎﻧﻮن ﻣﺎﻟﻲ‬/‫ﻧﻈﺎم‬Financial regulation
‫اﻟﺘﻘﺮﻳﺮ اﻟﻤﺎﻟﻲ‬FINANCIAL REPORT
‫إﻃﻼق إﻋﺪاد ﺗﻘﺎرﻳﺮ ﻣﺎﻟﻴ ِﺔ‬FINANCIAL REPORTING RELEASE
*‫ اﻹﻋﻼم اﻟﻤﺎﻟﻲ‬- ‫ﻧﺸﺮ اﻟﺘﻘﺎرﻳﺮ اﻟﻤﺎﻟﻴﺔ‬Financial Reporting*
‫اﻟﻨَﺘﺎﺋِﺞ اﻟﻤﺎﻟﻴﺔ‬FINANCIAL RESULTS
‫ﻣﺨﺎﻃﺮة ﻣﺎﻟﻴﺔ‬Financial risk
‫اﻟﺨﻄﺮ اﻟﻤﺎﻟﻲ‬FINANCIAL RISK
‫اﻟﺠﺪول اﻟﻤﺎﻟﻲ‬FINANCIAL SCHEDULE
‫ﻣﺨﻄﻮﻃﺔ اﻟﺨﺪﻣﺎت اﻟﻤﺎﻟﻴﺔ‬Financial Sector Matrix
‫ﺗﺤﻠﻴﻞ ﻣﻨﺤﻰ اﻟﻘﻄﺎع اﻟﻤﺎﻟﻲ‬Financial Sector Trend Analysis
‫اآﺘﻔﺎء ذاﺗﻲ ﻣﺎﻟﻲ‬Financial self-sufficiency
‫ﻓﺮق ﻣﺎﻟﻲ‬Financial spread
 ‫‪Financial stability‬اﻹﺳﺘﻘﺮار اﻟﻤﺎﻟﻲ‬
‫‪Financial statement audit‬ﺗﺪﻗﻴﻖ اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟﻴﺔ‬
‫*‪Financial Statements‬اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟﻴﺔ*‬
‫‪Financial Strength‬اﻟﻘﻮّة اﻟﻤﺎﻟﻴﺔ‬
‫‪Financial structure‬ﺑﻨﺎء‪/‬هﻴﻜﻞ ﻣﺎﻟﻲ‬
‫‪Financial supervision‬رﻗﺎﺑﺔ ﻣﺎﻟﻴﺔ‪/‬إﺷﺮاف‪/‬إدارة ﻣﺎﻟﻴﺔ‬
‫‪Financial sustainability‬اﺳﺘﺪاﻣﺔ ﻣﺎﻟﻴﺔ‬
‫‪Financial viability‬اﺳﺘﻤﺮارﻳﺔ ﻣﺎﻟﻴﺔ‪ /‬اﻟﻘﺎﺑﻠﻴﺔ اﻟﻤﺎﻟﻴﺔ ﻟﻠﺘﻄﻮر واﻟﻨﻤﻮ‬
‫*‪Financing Activities‬اﻷﻧﺸﻄﺔ اﻟﺘﻤﻮﻳﻠﻴﺔ*‬
‫‪FINANCING COST‬آﻠﻔﺔ اﻟﺘﻤﻮﻳﻞ‬
‫‪Financing cost ratio‬ﻧﺴﺒﺔ ﺗﻜﻠﻔﺔ ﺗﻤﻮﻳﻠﻴﺔ‬
‫‪FINANCING THE TRANSACTION‬ﺗَﻤﻮﻳﻞ اﻟﺼﻔﻘ ِﺔ‬
‫‪fine-tuning‬اﻟﻀﺒﻂ‬
‫ﺼﻤَﺔ اﻹﺻﺒﻊ‬ ‫‪َ fingerprints‬ﺑ ْ‬
‫‪finished goods‬اﻟﺴﻠﻊ اﻟﺘﺎﻣﺔ اﻟﺼﻨﻊ‬
‫‪FINISHED GOODS INVENTORY‬ﻣﺨﺰون ﺳﻠﻊ ﺗﺎﻣﺔ اﻟﺼﻨ ِﻊ‬
‫‪Finish-To-Finish Lag‬اﻟﻨﻬﺎﻳﺔ ﻹﻧْﻬﺎء اﻟﺘﺄﺧ ِﺮ‬
‫‪Finish-To-Start Lag‬اﻟﻨﻬﺎﻳﺔ ﻟﻠ َﺒﺪْء ﺑﺎﻟ َﺘ َﻠ ُﻜّﺄ‬
‫‪Firm commitment‬اﻹﻟﺘﺰام اﻟﻤﺆ َآّﺪ‬
‫*‪Firm‬ﺷﺮآﺔ*‬
‫‪firmware‬اﻟﺒﺮﻧﺎﻣﺞ اﻟﺪاﺋﻢ‬
‫‪First impression‬اﻹﻧﻄﺒﺎع اﻷول‬
‫*)‪First In First Out (FIFO‬اﻟﺪاﺧﻞ او ًﻻ ﺧﺎرج أو ًﻻ*‬
‫‪First written warning‬اﻟﺘﺤﺬﻳﺮ اﻟﻤﻜﺘﻮب أو ًﻻ‬
‫‪First-choice supplier‬ﻣﻮرد اﻟﺨﻴﺎر اﻷول‬
‫‪FISCAL QUARTER‬اﻟ ُﺮﺑْﻊ اﻟﻤﺎﻟﻲ‬
‫*‪Fiscal Year‬اﻟﺴﻨﺔ اﻟﻤﺎﻟﻴﺔ*‬
‫‪fit‬ﻣﻼﺋﻢ ‪ .‬ﺻﺎﻟﺢ ﻟـ ‪ -‬ﻧﻮﺑﺔ‬
‫* ‪Fixed Asset‬اﻷﺻﻞ اﻟﺜﺎﺑﺖ‬
‫‪Fixed Asset Depreciable Cost‬ﺗﻜﻠﻔﺔ اﻻﺻﻞ اﻟﺜﺎﺑﺖ اﻟﻘﺎﺑﻠﺔ ﻟﻼﺳﺘﻬﻼك‬
‫‪Fixed asset spending ratio‬ﻧﺴﺒﺔ اﻷﻧﻔﺎق ﻋﻠﻰ أﻷﺻﻮل اﻟﺜﺎﺑﺘﺔ‬
‫*‪Fixed Assets‬اﻷﺻﻮل اﻟﺜﺎﺑﺘﺔ*‬
‫‪Fixed charge coverage‬ﺗﻐﻄﻴﺔ اﻟﺮﺳﻮم اﻟﺜﺎﺑﺘﺔ‬
‫‪Fixed costs‬اﻟﺘﻜﺎﻟﻴﻒ اﻟﺜﺎﺑﺘﺔ‬
‫*‪Fixed Price Contracts‬اﻟﻌﻘﻮد ذات اﻟﺴﻌﺮ اﻟﻤﺤﺪد ﺳﻠﻔُﺎ*‬
‫‪Fixed term deposit‬ودﻳﻌﺔ ﻷﺟﻞ ﻣﺤﺪد‬
‫‪Fixed Value Unit of Currency‬ﻣﻔﻬﻮم اﻟﻮﺣﺪة اﻟﻨﻘﺪﻳﺔ ﺛﺎﺑﺘﺔ اﻟﻘﻴﻤﺔ ﻣﺤﺎﺳﺒﻴ ًﺎ‬
‫‪fixtures‬اﻷﺛﺎث‬
‫‪FLASH REPORT‬ﺗﻘﺮﻳﺮ‬
‫‪FLAT INTEREST‬اﻟﻔﺎﺋﺪة اﻟﺜﺎﺑﺘﺔ‬
‫‪Flat rate‬ﻣﻌﺪل ﺛﺎﺑﺖ‬
‫‪Flat-benefit formula‬ﺻﻴﻐﺔ اﻟﻤﻨﻔﻌ ِﺔ اﻟﻤﺴﺘﻮﻳ ِﺔ‬
‫‪Flexibility‬اﻟﻤﺮوﻧﺔ‬
‫*‪Flexible Budget‬اﻟﻤﻮازﻧﺔ اﻟﻤﺮﻧﺔ‪ :‬ﺗﻌﺘﻤﺪ ﻋﻠﻰ اﻻﻳﺮاد أو اﻟﺘﻜﻠﻔﺔ اﻟﻤﻘﺪرة ﻟﻠﻤﻨﺘﺠﺎت اﻟﻔﻌﻠﻴﺔ*‬
 ‫‪FLOAT‬اﻟﻔﺘﺮة اﻟﺰﻣﻨﻴﺔ ﺑﻴﻦ إﻳﺪاع اﻟﻤﺒﻠﻎ وﺗﺤﺼﻴﻠﻪ‬
‫‪Float‬آﻤﻴﺔ اﻟﻮﻗﺖ ﻷﻧﺠﺎز ﻣﻬﻤﺔ‬
‫‪Floating rate‬ﻣﻌﺪل‪ /‬ﺳﻌﺮ اﻟﺘﻌﻮﻳﻢ‬
‫‪Floating rate‬ﻣﻌﺪل‪ /‬ﺳﻌﺮ اﻟﺘﻌﻮﻳﻢ‬
‫‪Floating Rates‬أﺳﻌﺎر ﺻﺮف ﻋﺎﺋﻤﺔ‬
‫‪Floor space utilization‬إﺳﺘﺨﺪام اﻟﻤﺴﺎﺣﺎت اﻷرﺿﻴﺔ‬
‫‪Flow item‬ﺑﻨﺪ ﺗﺪﻓﻖ‪/‬ﻋﻨﺼﺮ اﻟﺘﺪﻓﻖ‬
‫‪Flow of Funds Statement‬ﻗﺎﺋﻤﺔاﻟﺤﺮآﺔ اﻟﻤﺎﻟﻴﺔ‬
‫‪Flow rate‬ﻧﺴﺒﺔ اﻟﺘﺪﻓﻖ‬
‫ن‬
‫‪Flow-Through Entity‬ﺗﺪﻓﻖ ﺧﻼل اﻟﻜﻴﺎ ِ‬
‫‪fluctuations‬ﺗﻐﻴﺮ اﻷﺣﻮال ‪ ،‬ﺗﻘﻠﺒﺎت‬
‫‪fluctuations in‬ﺗﻘﻠّﺒﺎت ﻓﻲ‬
‫‪Focus Group‬ﻣﺠﻤﻮﻋﺔ ﻧﻘﺎش ﻣﺮآﺰة‬
‫‪Focus groups‬ﻣﺠﻤﻮﻋﺎت اﻹهﺘﻤﺎم‬
‫‪focusing‬اﻟﺘَﺮآﻴﺰ‬
‫‪Follow up.‬ﺗﺎﺑﻊ اﻟﻤﻮﺿﻮع‬
‫‪follow-up‬ﻳﺘﺎﺑﻊ اﻻﺗﺼﺎل ـ ﻳﻼﺣﻖ ﻣﻦ ﻏﻴﺮ إﻧﻘﻄﺎع‬
‫‪Follow-Up Activities‬ﻣﺘﺎﺑﻌﺔ اﻟﻨﺸﺎﻃﺎت‬
‫‪For Tax Price‬اﻟﺴﻌﺮ اﻟﻀﺮﻳﺒﻲ‬
‫‪forced sale value‬ﻗﻴﻤﺔ اﻟﺒﻴﻊ اﻹﺟﺒﺎري‬
‫‪forced savings‬إدﺧﺎر‪ /‬ﺗﻮﻓﻴﺮ إﺟﺒﺎري‬
‫‪Forecasting‬اﻟﺘﻨﺒﺆ‬
‫‪forecasting‬اﻟﺘﻨﺒﺆ‬
‫‪FOREIGN CORRUPT PRACTICES‬ﺗﺤﺴﻴﻦ ﻟﻘﺎﻧﻮن اﻻوراق اﻟﻤﺎﻟﻴﺔ ﺑﺤﻴﺚ ﻳﻤﻨﻊ اﻟﺮﺷﻮة‬
‫‪Foreign Currencies‬ﻋﻤﻼت أﺟﻨﺒﻴﺔ‬
‫‪Foreign Currency Statements‬ﻋﻤﻠﻴﺔ ﻣﺎﻟﻴﺔ ﺗﻢ ﺗﺤﺪﻳﺪ ﻗﻴﻤﺘﻬﺎ ﺑﺎﻟﻌﻤﻠﺔ اﻷﺟﻨﺒﻴﺔ‬
‫‪Foreign exchange contracts‬ﻋﻘﻮد اﻟﻌﻤﻼت اﻷﺟﻨﺒﻴﺔ‬
‫*‪Foreign Exchange Rate‬ﺳﻌﺮ اﻟﺼﺮف ﻟﻠﻌﻤﻼت اﻷﺟﻨﺒﻴﺔ*‬
‫‪Foreign Exchange Stabilization Fund‬ﺻﻨﺪوق ﻣﻮازﻧﺔ اﻟﺘﺤﻮﻳﻞ اﻟﺨﺎرﺟﻲ‬
‫‪Foreign Transaction‬ﺻﻔﻘﺔ ﺗﺤﺪﻳﺪ ﻗﻴﻤﺘﻬﺎ ﺑﺎﻟﻌﻤﻠﺔ اﻷﺟﻨﺒﻴﺔ‬
‫‪FORENSIC ACCOUNTING‬اﻟﻤﺤﺎﺳﺒﺔ اﻟﻌﺪﻟﻴﺔ‬
‫‪FORESEEABLE‬ﻣﻨﻈﻮر‬
‫‪Formal financial institution‬ﻣﺆﺳﺴﺔ ﻣﺎﻟﻴﺔ رﺳﻤﻴﺔ‬
‫*‪Format‬ﺷﻜﻞ ﻋﺮض اﻟﻘﺎﺋﻤﺔ اﻟﻤﺎﻟﻴﺔ*‬
‫‪former‬اﻟﻤﺸ ِﻜّﻞ ‪ .‬اﻟﻤﻜ ِﻮّن ‪ -‬ﺳﺎﺑﻖ ﻣﺬآﻮر اوﻻ‬
‫‪formidable‬هﺎﺋﻞ‬
‫‪Forward Contract‬ﻋﻘﺪ ﺁﺟﻞ‬
‫‪Forward Exchange Contract‬ﻋﻘﺪ ﺻﺮف ﺁﺟﻞ‬
‫‪Forward Option Contract‬ﺣﻖ اﻻﺧﺘﻴﺎر ﻓﻲ اﻟﻌﻘﻮد‬
‫‪Forward or Future Exchange Rate‬ﺳﻌﺮ اﻟﺼﺮف اﻟﻤﺤﺪد ﻣﺴﺒﻘﺎ‬
‫ج اﻟﺴﻴﻄﺮ ِة‬‫‪Fourfold Perspective of Controls Model‬أرﺑﻌﺔ أﺿﻌﺎف ﻣﻨﻈﻮر ﻧﻤﻮذ ِ‬
‫‪framework‬اﻷﻃﺎر‬
‫‪Framework for the Preparation and Presentation‬اﻷﻃﺎر ﻟﻠﺘﺤﻀﻴﺮ وﺗﻘﺪﻳﻢ‬
‫‪Franchise‬اﻟﻮآﺎﻟﺔ‬
 ‫‪Franchise Agreement Obligations‬اﻻﻟﺘﺰاﻣﺎت اﻟﻤﺒﺪﺋﻴﺔ ﻻﺗﻔﺎﻗﻴﺔ اﻻﻣﺘﻴﺎز‬
‫‪fraud‬اﻹﺣﺘﻴﺎل‬
‫‪Fraud prevention and detection‬ﻣﻨﻊ وآﺸﻒ إﺣﺘﻴﺎ ِل‬
‫‪fraudulently‬ﺑﺈﺣﺘﻴﺎل‬
‫‪FREE ALONGSIDE SHIP‬اﻟﺘﺴﻠﻴﻢ ﺑﺠﺎﻧﺐ اﻟﺴّﻔﻴﻨﺔ‬
‫‪FREE CARRIER‬اﻟﻨﺎﻗﻞ اﻟﻤﺠّﺎﻧﻲ‬
‫‪Free Enterprise System‬ﻧﻈﺎم اﻟﻤﺸﺮوع اﻟﺤﺮ‬
‫‪Free Exchange Rate‬ﺳﻌﺮ اﻟﺼﺮف اﻟﺤﺮ‬
‫‪FREE ON BOARD‬اﻟﺘﺴﻠﻴﻢ ﻓﻮق اﻟﺴّﻔﻴﻨﺔ‬
‫)‪FREE ON BOARD (FOB‬ﺗﺴﻠﻴﻢ ﻓﻮق اﻟﺴّﻔﻴﻨﺔ )ﺗﺴﻠﻴﻢ)‬
‫‪Free on Board destination‬إﺗﺠﺎﻩ ﺗﺴﻠﻴﻢ ﻓﻮق اﻟﺴّﻔﻴﻨ ِﺔ‬
‫‪Free On Board FOB‬ﺗﺴﻠﻴﻢ ﻓﻮق ﻇﻬﺮ اﻟﺴﻔﻴﻨﺔ‬
‫‪Free on Board shipping point‬ﻧﻘﻄﺔ ﺷﺤﻦ ﺗﺴﻠﻴﻢ ﻓﻮق اﻟﺴّﻔﻴﻨ ِﺔ‬
‫;‪FREE ON RAIL‬اﻟﺘﺴﻠﻴﻢ ﻓﻲ ﻣﺤﻄﺔ اﻟﺴّﻜﻚ اﻟﺤﺪﻳﺪﻳﺔ؛‬
‫‪FREE TRADE AGREEMENT‬إﺗﻔﺎﻗﻴﺔ اﻟﺘﺠﺎرة اﻟﺤﺮة‬
‫‪FREE TRADE ZONE‬اﻟﻤﻨﻄﻘﺔ اﻟﺘﺠﺎرﻳﺔ اﻟﺤﺮة‬
‫‪FREELY NEGOTIABLE‬ﻗﺎﺑﻞ ﻟﻠﺘﻔﺎوض ﺑﺤﺮﻳﺔ‬
‫‪freeware‬اﻟﺒﺮﻧﺎﻣﺞ اﻟﻤﺠﺎﻧﻲ‬
‫‪FREIGHT COLLECT‬ﻣﺼﺎرﻳﻒ اﻟﺸﺤﻦ ﻋﻠﻰ اﻟﻤﺸﺘﺮي‬
‫‪Freight-in‬ﺗﻜﻠﻔﺔ اﻟﻨﻘﻞ ﻟﻠﺪاﺧﻞ‬
‫‪frontier‬اﻟﺤﺪود‬
‫‪Front-office‬اﻟﻤﻜﺘﺐ اﻷﻣﺎﻣﻲ‬
‫‪Fulfilling‬اﻹﻧْﺠﺎز‬
‫‪Full cost accounting‬ﻣﺤﺎﺳﺒﺔ اﻟﺘﻜﻠﻔﺔ اﻟﻜﻠﻴﺔ‬
‫‪Full Costing‬اﻟﺘﻜﻠﻔﺔ اﻟﻜﺎﻣﻠﺔ‬
‫‪Full disclosure‬اﻻﻓﺼﺎح اﻟﻜﺎﻣﻞ )اﻟﻜﺎﻓﻰ)‬
‫*‪Full Disclosure Principle‬ﻣﺒﺪأ اﻻﻓﺼﺎح اﻟﺘﺎم*‬
‫‪Functional Budget‬اﻟﻤﻮازﻧﺔ اﻟﻮﻇﻴﻔﻴﺔ‬
‫‪Functional Currency‬اﻟﻌﻤﻠﺔ اﻟﻮﻇﻴﻔﻴﺔ*‬
‫‪Functional Requirements‬ﻣﺘﻄﻠﺒﺎت وﻇﻴﻔﻴﺔ‬
‫‪Fund accounting‬ﻣﺤﺎﺳﺒﺔ اﻟﺘﻤﻮﻳﻞ‬
‫‪fundamental‬أﺳﺎﺳﻲ‬
‫‪fundamental basis.‬اﻟﻘﺎﻋﺪة اﻷﺳﺎﺳﻴﺔ‪.‬‬
‫‪Fundamental errors‬اﻷﺧﻄﺎء اﻷﺳﺎﺳﻴﺔ‬
‫‪Fundamentals of Finance‬أﺳﺎﺳﻴﺎت اﻟﻤﺎﻟﻴ ِﺔ‬
‫‪funds‬اﻷﻣﻮال‪ ،‬ﻣﻮارد ﻣﺎﻟﻴﺔ‪ ،‬إﻋﺘﻤﺎد ﻣﺎﻟﻲ‬
‫‪Funds provided from operating activities‬اﻷﻣﻮال اﻟﻤﺘﻮﻓﺮة ﻣﻦ اﻟﻨﺸﺎﻃﺎت اﻟﺘﺸﻐﻴﻠﻴﺔ‬
‫*‪Funds‬اﻷﻣﻮال*‬
‫‪Funeral club‬ﻧﺎدي ﺟﻨﺎﺋﺰي‬
‫‪Fungibility‬ﻗﺎﺑﻞ ﻟﻠﻨﻘﻞ‪ /‬ﻟﻼﺳﺘﺒﺪال‬
‫‪Fungible‬ﻣﻨﻘﻮﻻت‬
‫‪Furloughed Employee.‬اﻟﻤﺴﺘﺨﺪم اﻟ ُﻤﺠَﺎز‪.‬‬
‫‪furnish‬ﻳﺠﻬّﺰ ‪ُ .‬ﻳ ِﻤﺪّ ‪ .‬ﻳﺰوّد ﺑـ‬
‫‪Future Benefits‬اﻟﻤﻨﺎﻓﻊ اﻟﻤﺴﺘﻘﺒﻠﻴﺔ‬
 ‫‪Future-state vision‬اﻟﺮؤﻳﺔ اﻟﻤﺴﺘﻘﺒﻠﻴﺔ اﻟﺮﺳﻤﻴﺔ‬
‫‪GAAP‬اﻟﻤﻌﺎﻳﻴﺮ اﻟﻤﺤﺎﺳﺒﻴﺔ اﻟﻤﺘﻌﺎرﻓﺔ‬
‫‪Gain (loss) from currency adjustments‬اﻟﺮﺑﺢ )اﻟﺨﺴﺎرة( ﻣﻦ ﺗﺴﻮﻳﺎت اﻟﻌﻤﻠﺔ‬
‫ﺐ ﺣﺎﻻت ﻃﻮارئ‬ ‫‪Gain contingencies‬ﻣﻜﺴ ِ‬
‫‪Gains‬ﻣﻜﺎﺳﺐ‬
‫‪Gap analysis‬ﺗﺤﻠﻴﻞ اﻟﻔﺠﻮة‬
‫‪Gap ratio‬ﻣﻌﺪل اﻟﻔﺠﻮة ﻧﺴﺒﺔ‬
‫‪Gap Report‬ﺗﻘﺮﻳﺮ اﻟﻌﺠﺰ‬
‫‪Gap risk‬ﻣﺨﺎﻃﺮة اﻟﻔﺠﻮة‬
‫‪gauging systems‬ﻗ َﻴﺎْس اﻷﻧﻈﻤ ِﺔ‬
‫‪Gearing Ratio‬ﻣﻌﺪل اﻹﻗﺮاض‬
‫‪Gender analysis‬ﺗﺤﻠﻴﻞ ﻋﻠﻰ أﺳﺎس اﻟﻨﻮع اﻻﺟﺘﻤﺎﻋﻲ )ﺟﻨﺪري)‬
‫‪GENERAL AGREEMENT ON TARIFFS AND TRADE‬اﻷﺗﻔﺎﻗﻴﺎت اﻟﻌﺎﻣﺔ ﻋﻠﻰ اﻟﺘﻌﺮﻓﺔ‬
‫اﻟﺠﻤﺮآﻴﺔ‬
‫‪General Guarantee‬اﻟﻀﻤﺎن اﻟﻌﺎم‬
‫‪General Journal‬ﺳﺠﻞ اﻟﻴﻮﻣﻴﺔ اﻟﻌﺎﻣﺔ‬
‫‪General journal, journal‬دﻓﺘﺮ اﻟﻴﻮﻣﻴﺔ‬
‫‪general ledger‬دﻓﺘﺮ اﻷﺳﺘﺎذ اﻟﻌﺎم‬
‫‪General ledger, ledger‬دﻓﺘﺮ اﻷﺳﺘﺎذ اﻟﻌﺎم‪ ،‬دﻓﺘﺮ اﻷﺳﺘﺎذ‬
‫‪General price‬ﻣﺤﺎﺳﺒﺔ ﻋﻠﻰ أﺳﺎس اﻟﺴﻌﺮ اﻟﻌﺎم‪ ،‬ﻣﺤﺎﺳﺒﺔ ﻣﺴﺘﻮى اﻟﺴﻌﺮ‬
‫*‪General Price Index‬اﻟﺮﻗﻢ اﻟﻘﻴﺎﺳﻲ ﻟﻠﻤﺴﺘﻮى اﻟﻌﺎم ﻟﻸﺳﻌﺎر*‬
‫‪General Price Level‬اﻟﻤﺴﺘﻮى اﻟﻌﺎم ﻟﻸﺳﻌﺎر‬
‫‪General Price Level Adjusted Historical Cost‬ﻣﺪﺧﻞ اﻟﺘﻜﻠﻔﺔ اﻟﺘﺎرﻳﺨﻴﺔ اﻟﻤﻌﺪﻟﺔ‬
‫*)‪General Price Level Adjusted Historical Cost (GPLA‬ﻣﺪﺧﻞ اﻟﺘﻜﻠﻔﺔ اﻟﺘﺎرﻳﺨﻴﺔ اﻟﻤﻌﺪﻟﺔ*‬
‫*‪General Price Level‬اﻟﻤﺴﺘﻮى اﻟﻌﺎم ﻟﻸﺳﻌﺎر*‬
‫‪General treasury fund‬ﺻﻨﺪوق اﻟﺨﺰﻳﻨﺔ اﻟﻌﺎم‬
‫*)‪Generally Accepted Accounting Principles (GAAP‬اﻟﻤﺒﺎدئ اﻟﻤﺤﺎﺳﺒﻴﺔ اﻟﻤﺘﻌﺎرف ﻋﻠﻴﻬﺎ و‬
‫اﻟﻤﻘﺒﻮﻟﺔ ﻋﻤﻮﻣ ًﺎ*‬
‫*)‪Generally Accepted Auditing Standards (GAAS‬ﻣﻌﺎﻳﻴﺮ اﻟﺘﺪﻗﻴﻖ اﻟﻤﺘﻌﺎرف ﻋﻠﻴﻬﺎ و‬
‫اﻟﻤﻘﺒﻮﻟﺔ ﻋﻤﻮﻣ ًﺎ*‬
‫‪GEOGRAPHICAL SEGMENT‬اﻟﻘﻄﺎع اﻟﺠﻐﺮاﻓﻲ‬
‫‪geometry‬ﻋﻠﻢ اﻟﻬﻨﺪﺳﺔ‬
‫‪GLOBAL BOND‬ﺳﻨﺪات ﻋﺎﻟﻤﻴﺔ‬
‫‪GLOBAL CUSTODY‬اﻟﺮﻋﺎﻳﺔ اﻟﻌﺎﻟﻤﻴﺔ‬
‫‪Global Income Tax‬ﺿﺮﻳﺒﺔ اﻟﺪﺧﻞ اﻟﻤﻮﺣﺪة‬
‫‪GLOBAL MUTUAL FUND‬اﻟﺼﻨﺪوف اﻟﻤﺘﻌﺪد اﻟﻌﺎﻟﻤﻲ‬
‫‪GLOBALIZATION‬اﻟﻌﻮﻟﻤﺔ‬
‫*‪GNP Implicit Price Deflator‬اﻟﺮﻗﻢ اﻟﻘﻴﺎﺳﻲ ﻟﻠﻨﺎﺗﺞ اﻹﺟﻤﺎﻟﻲ اﻟﻘﻮﻣﻲ*‬
‫‪go in depth‬اﻟﺪﺧﻮل ﻓﻲ أدق اﻟﺘﻔﺎﺻﻴﻞ‬
‫‪goal‬اﻟﻬﺪف اﻟﻐﺎﻳﺔ‬
‫ف‬
‫‪goal congruence‬ﺗﻄﺎﺑﻖ هﺪ ِ‬
‫‪Goals And Benefits‬اﻷهﺪاف واﻟﻤﻨﺎﻓﻊ‬
‫*)‪Going Concern (Continuity‬ﻓﺮض اﺳﺘﻤﺮارﻳﺔ اﻟﻤﺸﺮوع*‬
‫‪going concern assumption‬ﻓﺮﺿﻴﺔ إﺳﺘﻤﺮارﻳﺔ اﻟﻨﺸﺎط‬
 ‫ﻣﻔﻬﻮم اﻹﺳﺘﻤﺮار‬Going Concern Concept
)‫ﻣﺒﺪأ اﻻهﺘﻤﺎم اﻟﻤﺴﺘﻤﺮ)ﻣﻔﻬﻮم‬Going concern principle
‫ﺗﺴﺠﻴﻞ اﺳﻬﻢ اﻟﺸﺮآﺔ ﻓﻲ اﻟﺒﻮرﺻﺔ‬Going Public
‫ذاهِﺐ إﻟﻰ ﻣﺤﻜﻤ ًﺔ‬Going to Court
‫ﻗﻮاﻋﺪ اﻟﻤﺤﺎﺳﺒﺔ اﻟﻌﺎﻟﻤﻴﺔ‬GOLDEN RULES OF ACCOUNTING
،‫ﺑﻀﺎﻋﺔ ﻗﻴﺪ اﻟﺼّﻨﻊ‬Goods – In – Process Inventory
‫ﺳﻠﻊ ﻣﺘﻮﻓﺮة ﻟﻠﺒﻴﻊ‬goods available for sale
‫ﺑﻀﺎﻋﺔ ﻓﻲ اﻟﻄﺮﻳﻖ‬goods in transit
)‫اﻟﺴﻤﻌﺔ اﻟﺠﻴﺪة )اﻟﺸﻬﺮة‬Goodwill
‫اﻟﺤﺎآﻤﻴﺔ‬/‫اﻟﺤﻜﻢ‬Governance
‫اﻟﻤﺤﺎﺳﺒﺔ اﻟﺤﻜﻮﻣﻴﺔ‬Governmental Accounting
‫اﻟﻤﻨﺢ اﻟﺤﻜﻮﻣﻴﺔ‬Governmental grants
‫ﻓﺘﺮة اﻟﺴﻤﺎح‬Grace period
‫اﻟﻤُﻬﻠﺔ‬GRACE PERIOD
‫ﻓﺘﺮة اﻟﺴﻤﺎح‬Grace period
‫ﺿﺮﻳﺒﺔ ﺗﺪرﻳﺠﻴﺔ‬/‫ ﺿﺮﻳﺒﺔ اﻟﺸﺮاﺋﺢ‬/‫ﺿﺮﻳﺒﺔ ﻣﺘﺰاﻳﺪة‬Graduated tax
‫اﻟﻀﺮﻳﺒﺔ اﻟﺘﺼﺎﻋﺪﻳﺔ‬GRADUATED TAX
‫دﺧﻞ ﻣﻦ اﻟﻤﻨﺢ‬Grant income
‫دﺧﻞ ﻣﻦ اﻟﻤﻨﺢ ﻟﻠﺨﺪﻣﺎت اﻟﻤﺎﻟﻴﺔ‬Grant income for financial
‫دﺧﻞ ﻣﻦ اﻟﻤﻨﺢ ﻟﻠﺨﺪﻣﺎت اﻟﻤﺎﻟﻴﺔ‬Grant income for financial services
‫ دﻋﻢ‬،‫ﻣﻨﺢ‬Grant, subsidy
‫ ﻳﺴﻠّﻢ ﺑـ‬. ‫ ﻳﻤﻨﺢ‬. ‫ﻳﺨ ِﻮّل‬granting
‫ ﻣﻮاﻓﻘﺔ ﻋﻠﻰ اﻋﺘﻤﺎد‬، ‫ﻣﻨﺢ اﻋﺘﻤﺎد‬granting of credit
‫ﻣﻨﺢ ﻣﺘﻌﻠﻖ ﺑﺎﻷﺻﻮل‬Grants related to assets
‫ ِﻧﺴَﺐ ﺷَﻜﻮى‬Grievance rates
‫ﻟﻨﺎﺗﺞ اﻟﻤﺤﻠﻰ اﻹﺟﻤﺎﻟﻲ‬Gross Domestic Product
‫إﺟﻤﺎﻟﻲ اﻟﻨﺎﺗﺞ اﻟﻤﺤﻠﻲ‬GROSS DOMESTIC PRODUCT
‫اﻟﻨﺎﺗﺞ اﻟﻤﺤﻠﻰ اﻹﺟﻤﺎﻟﻲ‬Gross Domestic Product -GDP
*‫ﻣﺠﻤﻞ اﻟﺪﺧﻞ‬Gross Income*
‫اﻻﺳﺘﺜﻤﺎر اﻹﺟﻤﺎﻟﻲ‬Gross investment
‫هﺎﻣﺶ اﻟﺮﺑﺢ‬Gross margin
‫ﻃﺮﻳﻘﺔ هﺎﻣﺶ اﻟﺮﺑﺢ‬Gross margin method
‫ﻧﺴﺒﺔ هﺎﻣﺶ اﻟﺮﺑﺢ‬Gross margin percentage
‫ﻧﺴﺒﺔ )ﻣﻌﺪل( اﺟﻤﺎﻟﻰ اﻟﺮﺑﺢ‬Gross margin percentage ratio
‫إﺟﻤﺎﻟﻲ اﻟﻨﺎﺗﺞ اﻟﻘﻮﻣﻲ‬GROSS NATIONAL PRODUCT
‫إﺟﻤﺎﻟﻲ اﻷهﻤﺎل‬GROSS NEGLIGENCE
‫ ﺗﻘﺼﻴﺮ ﻓﺎﺣﺶ‬، ‫أهﻤﺎل ﺟﺴﻴﻢ‬gross negligence
‫إﺟﻤﺎﻟﻲ اﻟﺮﺑﺢ‬Gross Profit
‫ﻲ رﺑﺢ‬ِ ‫ﺶ إﺟﻤﺎﻟ‬
ِ ‫ﺗﺤﻠﻴﻞ هﺎﻣ‬GROSS PROFIT MARGIN ANALYSIS
‫ت‬
ِ ‫ﻲ رﺑﺢ ﻋﻠﻰ اﻟﻤﺒﻴﻌﺎ‬ ِ ‫هﺎﻣﺶ إﺟﻤﺎﻟ‬GROSS PROFIT MARGIN ON SALES
‫ﻲ رﺑﺢ‬ِ ‫ﻃﺮﻳﻘﺔ إﺟﻤﺎﻟ‬GROSS PROFIT METHOD
‫اﻟﻤﺘﻄﻠﺒﺎت اﻹﺟﻤﺎﻟﻴﺔ‬Gross requirements
‫إﺟﻤﺎﻟﻲ اﻟﻤﺒﻴﻌﺎت‬GROSS SALES
‫اﻟﻮزن اﻟﻜﻠﻲ‬GROSS WEIGHT
 ‫‪Group‬ﻣﺠﻤﻮﻋﺔ‬
‫‪GROUP ACCOUNTS‬اﻟﺤﺴﺎﺑﺎت اﻟﺠﻤﺎﻋﻴﺔ‬
‫‪Group guarantee‬ﺿﻤﺎن اﻟﻤﺠﻤﻮﻋﺔ‬
‫‪Group Intercompany Transactions‬اﻟﻌﻤﻠﻴﺎت اﻟﻤﺘﺒﺎدﻟﺔﺑﻴﻦ ﻣﻨﺸﺂت اﻟﻤﺠﻤﻮﻋﺔ اﻟﻮاﺣﺪة‬
‫‪Group-based lending‬اﻹﻗﺮاض ﻋﻠﻰ أﺳﺎس اﻟﻤﺠﻤﻮﻋﺎت‬
‫‪Growing trends loan default‬ﻧﻤﻮ ﻣﻨﺤﻨﻴﺎت ﺗﻌﺜّﺮ اﻟﻘﺮوض‬
‫‪growth‬اﻟﻨﻤﻮ‬
‫ﺳ ِﺘﺜْﻤﺎر اﻟﻨﻤﻮ‬
‫‪Growth investing‬إ ْ‬
‫‪Growth Stocks‬أﺳﻬﻢ اﻟﻨﻤﻮ‬
‫‪Guarantee Allowance‬ﻣﺨﺼﺼﺎت اﻟﻀﻤﺎن‬
‫‪Guarantee funds‬ﺻﻨﺎدﻳﻖ اﻟﻀﻤﺎن‬
‫‪Guaranteed residual Value‬اﻟﻘﻴﻤﺔ اﻟﻤﺒﻘﺎة اﻟﻤﻀﻤﻮﻧﺔ‬
‫‪Guarantor‬آﻔﻴﻞ‬
‫‪Guidance planning‬اﻟﺘﺨﻄﻴﻂ اﻟﻤﺪروس‬
‫‪guilty‬ﻣﺬﻧﺐ ‪ ،‬ﻣﺠﺮم ‪ ،‬ﺟﺎن اﺟﺮاﻣﻰ ﺷﺎﻋﺮ ﺑﺎﻻﺛﻢ‬
‫‪halt‬وﻗﻮف ‪ ،‬ﺗﻮﻗﻒ ﻣﻮﻗﻒ‬
‫‪Handling Cost‬ﺳﻌﺮ اﻟﻤﻨﺎوﻟﺔ‬
‫‪Harbor or Port Dues‬رﺳﻮم اﻟﻤﻴﻨﺎء‬
‫‪HARD COSTS‬اﻟﻜﻠﻒ اﻟﺼﻌﺒﺔ‬
‫‪Hardware‬اﻷﺟﻬﺰة‬
‫ﺴّﻖ‬‫‪HARMONIZED SYSTEM‬اﻟﻨﻈﺎم اﻟ ُﻤ َﻨ َ‬
‫‪Harmonized System‬اﻟﻨﻈﺎم اﻟﻤﻮﺣﺪ‬
‫‪hash total‬ﺟﻤﻊ ﺗﺤﻘﻴﻖ‪ /‬ﻣﺠﻤﻮع ﻧﺤﺘﻲ‬
‫‪HEAD OF HOUSEHOLD‬رﺋﻴﺲ اﻟﻌﺎﺋﻠ ِﺔ‬
‫‪head office‬اﻟﻤﻜﺘﺐ اﻟﺮﺋﻴﺴﻲ‬
‫‪HEADCOUNT‬إﺣﺼﺎء اﻟﻌﻤﺎﻟﺔ اﻟﻌﺎﻣﻠﺔ‬
‫‪Headcount projection‬ﺗﻘﺪﻳﺮ ﻋﺪد اﻟﻌﻤﺎﻟﺔ اﻟﻤﻄﻠﻮﺑﺔ‬
‫‪Health Certificate‬ﺷﻬﺎدة ﺻﺤﻴﺔ‬
‫‪Health insurance‬ﺗﺄﻣﻴﻦ ﺻﺤﻲ‬
‫‪Healthy loan‬ﻗﺮض ﺻﺤﻲ )ﻣﻌﺎﻓﻰ(‪)/‬ﻧﺎﺟﺢ)‬
‫‪HEDGE FUND‬اﻟﺼﻨﺪوق اﻟﻮﻗﺎﺋﻲ‬
‫‪HEDGING‬اﻟﺨﻄﺔ اﻟﻮﻗﺎﺋﻴﺔ‬
‫‪Hedging‬ﺗﺠﻨﺐ ﻣﺨﺎﻃﺮ ﺗﻐﻴﺮ ﺳﻌﺮ اﻟﻌﻤﻠﺔ‬
‫‪HELD TO MATURITY‬اﻟﺘﻤﺴﻚ ﺣﺘﻰ ﺗﺎرﻳﺦ اﻻﺳﺘﺤﻘﺎق‬
‫‪held to maturity‬ﻣﺘﻤﺴﻜﻞ ﺑﻬﺎ ﺣﺘﻰ ﺗﺎرﻳﺦ اﺳﺘﺤﻘﺎﻗﻬﺎ‬
‫‪Held-to- maturity securities‬أوراق ﻣﺎﻟﻴﺔ ﺗﺤﻔﻆ إﻟﻰ ﺗﺎرﻳﺦ اﻻﺳﺘﺤﻘﺎق‬
‫‪Held-to-maturity investments‬ﻣﺤﻔﻮﻇﻪ ﺣﺘﻰ ﺗﺎرﻳﺦ اﺳﺘﺤﻘﺎق اﻷﺳﺘﺜﻤﺎر‬
‫‪HIDDEN ASSET‬اﻷﺻﻮل اﻟﻤﺨﻔﻴﺔ‬
‫‪Hidden costs‬اﻟﻜﻠﻔﺔ اﻟﻤﺨﻔﻴﺔ‬
‫‪hierarchy‬اﻟﺘﺪرج‬
‫‪High Technology‬اﻟﺘﻘﻨﻴﺔ اﻟﻌﺎﻟﻴﺔ‬
‫‪higher quality and lower price‬اﻟﻨﻮﻋﻴﺔ اﻷﻋﻠﻰ واﻟﺴﻌﺮ اﻷوﻃﺄ‬
‫‪highest quality products‬أﺣﺴﻦ اﻟﻤُﻨﺘَﺠﺎت اﻟﻤﻤﺘﺎزة‬
‫ﻖ اﻟﻌﺎﻟﻴﺔ اﻟﻤﺴﺘﻮى‬ ‫‪High-level implementation plan‬ﺧﻄﺔ اﻟﺘﻄﺒﻴ ِ‬
 ‫‪High-tech industry‬اﻟﺼﻨﺎﻋﺔ اﻟﺘﻘﻨﻴﺔ‬
‫ب اﻟﻘﻴﻤ ِﺔ اﻟﻌﺎﻟﻴ ِﺔ‬
‫‪High-value account relationships‬ﻋِﻼﻗﺎت ﺣﺴﺎ ِ‬
‫‪HIRE AND PURCHASE AGREEMENT‬إﺗﻔﺎﻗﻴﺔ ﺗﺄﺟﻴﺮ ﺑﺮﺳﻢ اﻟﺒﻴﻊ‬
‫‪Hire Purchase‬ﺷﺮاء ﺑﺎﻟﺘﻘﺴﻴﻂ‬
‫*‪Hire Sale‬اﻟﺒﻴﻊ اﻹﻳﺠﺎري*‬
‫‪hiring‬ﻳﺴﺘﺨﺪم ‪ .‬ﻳﺴﺘﺄﺟﺮ ‪ .‬ﻳﺆﺟّﺮ‬
‫‪Histogram‬اﻟﻤﺪرج اﻹﺣﺼﺎﺋﻲ‬
‫‪Historical cost‬آﻠﻔﺔ‪ /‬ﺗﻜﻠﻔﺔ ﺗﺎرﻳﺨﻴﺔ‬
‫‪HISTORICAL COST ACCOUNTING‬ﻣﺤﺎﺳﺒﺔ اﻟﺘﻜﺎﻟﻴﻒ اﻟﺘﺄرﻳﺨﻴﺔ‬
‫‪Historical cost convention‬ﻋﺮض اﻟﺘﻜﻠﻔﺔ اﻟﺘﺎرﻳﺨﻴﺔ‬
‫*‪Historical Cost Principle‬ﻣﺒﺪأ اﻟﺘﻜﻠﻔﺔ اﻟﺘﺎرﻳﺨﻴﺔ*‬
‫*‪Historical Cost‬اﻟﺘﻜﻠﻔﺔ اﻟﺘﺎرﻳﺨﻴﺔ*‬
‫‪Historical Exchange Rate‬ﺳﻌﺮ اﻟﺼﺮف اﻟﺘﺎرﻳﺨﻲ ﻟﻠﻌﻤﻠﺔ اﻷﺟﻨﺒﻴﺔ‬
‫‪Historically valued assets‬اﻟﺘﻜﻠﻔﺔ اﻟﺘﺎرﻳﺨﻴﺔ ﻟﻸﺻﻮل‪-‬أﺻﻮل ﻣﻘﺪرة اﻟﻘﻴﻤﺔ ﺗﺎرﻳﺨﻴ ًﺎ‬
‫‪hoaxes‬ﻳﺨﺪع‬
‫‪Holder in Due Course‬ﺻﺎﺣﺐ ﺳﻨﺪ ﻣﺘﺪاول‬
‫‪Holding Companies‬ﺷﺮآﺎت ﻗﺎﺑﻀﺔ‬
‫‪Holding Company‬اﻟﺸﺮآﺔ اﻟﻘﺎﺑﻀﺔ‬
‫*‪Holding Gains‬ﻣﻜﺎﺳﺐ اﻟﺤﻴﺎزة*‬
‫*‪Holding Losses‬ﺧﺴﺎﺋﺮ اﻟﺤﻴﺎزة*‬
‫‪holding period‬ﺣﺼﺔ اﻟﻔﺘﺮة او اﻟﻔﺘﺮة اﻟﺰﻣﻨﻴﺔ ﻟﺘﻮاﺟﺪ اﻟﺒﻀﺎﻋﺔ‬
‫‪hospitality‬ﺣُﺴﻦ اﻟﻀﻴﺎﻓﺔ‬
‫‪hostile‬ﻣﻌﺎدي‬
‫‪HOSTILE TAKEOVER‬اﻟﺴﻴﻄﺮة اﻟﻌﺪاﺋﻴﺔ‬
‫ﺖ اﻟﺠﻮﻳ ِﺔ )إﺗﺶ أي دﺑﻠﻴﻮ ﺑﻲ‬ ‫‪HOUSE AIR WAYBILL (HAWB‬ﻗﺎﺋﻤﺔ ﺷﺤﻦ ﺑﻴ ِ‬
‫‪Household budget‬ﻣﻮازﻧﺔ اﻟﻌﺎﺋﻠﺔ‪ /‬اﻟﻤﻨﺰل‬
‫‪Housing Starts‬ﺗﻘﺮﻳﺮ ﺑﺪاﻳﺎت ) ﺑﻨﺎء ( اﻟﻤﻨﺎزل‬
‫‪HUMAN CAPITAL‬رأس اﻟﻤﺎل اﻟﺒﺸﺮي‬
‫‪Human relations‬اﻟﻌﻼﻗﺎت اﻹﻧﺴﺎﻧﻴﺔ‬
‫‪Human resource management‬إدارة ﻣﻮرد ﺑﺸﺮي‬
‫‪Human-resource infrastructure‬اﻟﺒﻨﻴﺔ اﻟﺘﺤﺘﻴﺔ ﻟﻠﻤﻮارد اﻟﺒﺸﺮﻳﺔ‬
‫‪Hurdle Rate‬ﻧﺴﺒﺔ ﻣﺎﻧ ِﻊ‬
‫‪Hurdle rate‬ﻧﺴﺒﺔ ﻣﺎﻧ ِﻊ‬
‫‪Hyperinflationary economies‬اﻹﻗﺘﺼﺎدﻳﺎت اﻟﺘﻀﺨّﻤﻴﺔ ﺟﺪًا‬
‫‪hypothesis‬اﻟﺘﺠﺮﺑﺔ‬
‫‪Hypothesis testing‬إﺧﺘﺒﺎر اﻟﻔﺮﺿﻴ ِﺔ‬
‫‪IASB‬ﻟﻮﺣﺔ ﻣﻌﺎﻳﻴ ِﺮ اﻟﻤﺤﺎﺳﺒﺔ اﻟﺪوﻟﻴ ِﺔ‬
‫‪Identifiable‬اﻟﻘﺎﺑﻠﻴﺔ ﻟﻠﺘﻤﻴﻴﺰ‬
‫‪identification‬ﺗﻌﺮﻳﻒ‬
‫‪Identified financial reporting framework‬إﻃﺎر اﻟﺘﻘﺎرﻳﺮ اﻟﻤﺎﻟﻴﺔ اﻟﻤﺤﺪد‬
‫‪identifies‬ﻳﻤﺎﺛ ٌﻞ ‪ .‬ﻳﻄﺎﺑﻖ ‪ .‬ﻳﻌ ِﻴّﻦ اﻟﻬﻮﻳﺔ‬
‫‪identity‬هﻮﻳﺔ ‪ ،‬ﺗﻤﺎﺛﻞ ‪ ،‬ﺗﻄﺎﺑﻖ‬
‫‪Idle balances‬اﻷرﺻﺪة اﻟﻌﺎﻃﻠﺔ‬
‫‪Idle cash‬ﻗﺪ ﻏﻴﺮ ﻣﺴﺘﻐﻞ‬
 )*‫وﻗﺖ اﻟﺨﻤﻮل )ﺗﻮﻗﻒ اﻟﻌﻤﻞ‬Idle Time*
‫ﻧﻈﺮﻳﺔ إذا ﺗﺤﻮل‬If-converted method
‫ك‬
ِ ‫إذا اﻟﻨﺤﻮ ﺁﻧﺬا‬IF-THEN syntax
‫ﻣﻌﻬﺪ ﻣﺤﺎﺳﺒﻲ اﻹدار ِة‬IMA
‫ﻋﺪم اﻟﺘﻮازن‬Imbalance
‫اﻷﺻﻮل اﻟﺤﻴﻮﻳﺔ اﻟﻐﻴﺮ ﻧﺎﺿﺠﺔ‬Immature biological assets
‫ ﻗﺮﻳﺐ اﻟﺤﺪوث‬، ‫ وﺷﻴﻚ‬، ‫داهﻢ‬imminent
‫ﺛﺎﺑﺖ‬IMMOVABLE
‫ رد ﻓﻌﻞ‬، ‫أﺛﺮ‬impact
‫اﻟﺘﺄﺛﻴﺮ‬impact
‫اﻟﺘﺄﺛﻴﺮ‬IMPACT
‫ﺗﺤﻠﻴﻞ اﻷﺛﺮ‬Impact analysis
‫ﺗﻘﻴﻴﻢ اﻷﺛﺮ‬Impact assessment
‫اﻷﺻﻮل اﻟﻀﻌﻴﻔﺔ‬IMPAIRED ASSETS
‫اﻟﻬﺒﻮط‬Impairment
‫ﺿﻌﻒ‬Impairment of
‫اﻻﻧﺨﻔﺎض ﻓﻲ ﻗﻴﻤﺔ اﻷوراق اﻟﻤﺎﻟﻴﺔ‬Impairment of securities
‫اﻻﻧﺨﻔﺎض ﻓﻲ ﻗﻴﻤﺔ اﻷوراق اﻟﻤﺎﻟﻴﺔ‬Impairment of securities
‫ﺿﻌﻒ اﻟﻘﻴﻤ ِﺔ‬IMPAIRMENT OF VALUE
‫ ﻳﻔﺸﻲ‬. ‫ ﻳﻨﻘﻞ‬. ‫ﻳﻤﻨﺢ‬impart
‫اﻟﺤﺴﺎﺑﺎت اﻟﻐﻴﺮ ﺷﺨﺼﻴﺔ‬IMPERSONAL ACCOUNTS
‫ وﺳﻴﻠﺔ‬. ‫ ﺁﻟﺔ‬. ‫أداة‬implement
‫اﻟﺘﻄﺒﻴﻖ‬implementation
‫ﻓﺮﻳﻖ اﻟﺘﻄﺒﻴﻖ‬Implementation teams
‫اﻟﺘَﻄﺒﻴﻖ‬Implementing
‫ ﻣﻌﻨًﻰ ﻣﺘﻀ َﻤّﻦ‬. ‫ ﺗﻀ ُﻤّﻦ‬. ‫ﺗﻀﻤﻴﻦ‬implications
‫ﺿﻤﻨﻲ‬implicit
‫ﻣﺘﻀﻤﻦ ﻓﻲ‬implicit in
)‫ﺳﻌﺮ اﻟﻔﺎﺋﺪة اﻟﻀﻤﻨﻴﺔ )اﻟﻤﺆﺟﺮ‬Implicit interest rate lessor
‫ﺳﻌﺮ اﻟﻔﺎﺋﺪة اﻟﻀﻤﻨﻲ‬IMPLICIT RATE OF INTEREST
‫اﻟﻀﻤﺎن اﻟﻀﻤﻨﻲ‬IMPLIED WARRANTY
‫رﺧﺼﺔ اﺳﺘﻴﺮاد‬Import License
‫أﺳﻌﺎر اﻟﻮاردات ﻣﺴﺘﺜﻨﻰ ﻣﻨﻬﺎ اﻟﺒﺘﺮول‬Import Prices ex-oi
‫ﻏﻴﺮ ﻋﻤﻠﻲ‬Impractical
"‫اﻟﺴﻠﻔﺔ اﻟﻤﺴﺘﺪﻳﻤﺔ "ﺻﻨﺪوق اﻟﻨﺜﺮﻳﺔ‬Imprest Fund
‫ﻏﻴﺮ ﻻﺋﻖ‬improper
‫ﺗﺤﺴﻴﻦ‬Improvement
‫ﻟﺘﻜﻠﻔﺔ اﻟﻤﺼﺎﺣﺒﺔ ﻟﺮأس اﻟﻤﺎل‬Imputed cost of capital
‫ َﻣ ْﻨﺴُﻮﺑﺔ إﻟﻰ اﻟﻘﻴﻤ ِﺔ‬IMPUTED VALUE
‫ﺑﻤﻮﺟﺐ‬in accordance with
‫ﻓﻲ اﻟﻤﺴﺎوﻣ ِﺔ ﻣَﻊ‬in compromise with
‫ ﺗﻤﺸﻴﺎ ﻣﻊ‬، ‫ وﻓﻘﺎ ل‬، ‫ﻃﺒﻘﺎ ل‬in conformity with
‫رأس اﻟﻤﺎل اﻟﻤﺪﻓﻮع زﻳﺎدة ﻋﻦ اﻟﻘﻴﻤﺔ اﻷﺳﻤﻴﺔ‬in Excess of Par Value
‫ﻓﻲ دﻓﻌ ِﺔ‬in payment of
 ‫ك‬
ِ ‫ﻓﻲ إﻧﺘﻬﺎ‬in violation of
‫ﻋﺪم ﺻﺤﺔ أو دﻗّﺔ‬inaccuracies
‫ﺑﻄﺮﻳﻖ اﻟﺴﻬﻮ ﺑﺪون ﻗﺼﺪ‬inadvertently
‫ﻧﻈﺎم اﻟﺤﻮاﻓﺰ‬Incentive scheme
‫ﺗﺎرﻳﺦ ﻧﺸﺄة اﻹﻳﺠﺎر‬Inception of the lease
)‫اﻟﺪﺧﻞ )ﺻﺎﻓﻰ اﻟﺪﺧﻞ‬Income (Net income)
‫ﺣﺴﺎب اﻟﺪﺧﻞ‬Income account
‫رﺳﻤﻠﺔ دﺧ ِﻞ‬INCOME CAPITALIZATION
‫ﻣﺮوﻧﺔ اﻟﻄﻠﺐ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﺪﺧﻞ‬Income Elasticity of Demand
‫رﺑﺢ اﻟﻌﻤﻠﻴﺎت‬/‫ﻣﺼﺎرﻳﻔﺎﻟﻔﻮاﺋﺪ‬INCOME GEARING RATIO
‫ﻣﻔﻬﻮم ﺗﺤﻘﻖ اﻟﺪﺧﻞ‬Income Realization Concept
‫ﺻﻘْﻞ اﻟﺪﺧ ِﻞ‬
َ INCOME SMOOTHING
‫ﻗﺎﺋﻤﺔ اﻟﺪﺧﻞ‬Income statement
‫أﺳﻬﻢ اﻟﺪﺧﻞ‬Income Stocks
‫ﺗﻠﺨﻴﺺ اﻟﺪﺧﻞ‬income summary
*‫ﺿﺮﻳﺒﺔ اﻟﺪﺧﻞ‬Income Tax*
*‫دﺧﻞ‬Income*
‫اﻟﻌﺠﺰ‬INCOMPETENCE
‫اﻟﺘﻀﺎرﺑﺎت‬Inconsistencies
‫ﻣﺘﺤﺪ‬INCORPORATED
‫ﺞ‬
ُ ‫ َﻳﺪْﻣ‬incorporates
‫ إﻧﻀﻤﺎم ﺗﺄﺳﻴﺲ‬، ‫ إﻧﺪﻣﺎج ﺿﻢ‬، ‫دﻣﺞ‬incorporation
‫ ﺗﺄﺳﻴﺲ‬/‫ﺷﺮاآﺔ‬Incorporation
‫زﻳﺎدة اﻟﺘﻌﻮﻳﻀﺎت‬Increased Exposures
‫زﻳﺎدة اﻟﻌﺎﺋﺪ ﻋﻠﻰ اﻷﺻﻞ اﻟﺮاﺳﻤﺎﻟﻲ‬Increasing asset turnover
‫ﺗﺰاﻳﺪي‬INCREMENTAL
‫ﺳﻌﺮ اﻟﻔﺎﺋﺪة ﻋﻠﻰ اﻻﻗﺘﺮاض اﻹﺿﺎﻓﻲ ﻟﻠﻤﺴﺘﺄﺟﺮ‬Incremental borrowing rate lessee
‫ َوﺿْﻊ ﻣﻴﺰاﻧﻴﺔ اﻟﺘﺰاﻳﺪي‬incremental budgeting
‫اﻟﺰﻳﺎدة ﻓﻲ اﻟﺘﻜﺎﻟﻴﻒ‬Incremental Cost
‫ﺗﻜﻠﻔﺔ رأس اﻟﻤﺎل اﻟﺘﺰاﻳﺪﻳﺔ‬INCREMENTAL COST OF CAPITAL
‫ اﻟﺘﺪرﺟﻲ‬/‫ﻣﻌﺪل اﻟﻌﺎﺋﺪ اﻟﻤﺘﺰاﻳﺪ‬Incremental rate of return
‫ﺗﺤ ّﻤ ْﻞ‬INCUR
‫ﻋ ْﻨ ُﻪ‬
َ ‫ﺨﺒَﺮ‬
ْ ‫ﺲ ُﻣ‬
َ ‫ﺗَﺤ ّﻤ َﻞ ﻟﻜﻦ ﻟَﻴ‬INCURRED BUT NOT REPORTED
‫اﻹﺳﺘﻘﻼل‬Independence
‫اﻟﻤﻘﺎول اﻟﻤﺴﺘﻘﻞ‬independent contractor
‫اﻟﻤﺘﻐﻴﺮ اﻟﻤﺴﺘﻘﻞ‬Independent variable
*‫ﻣﺴﺘﻘﻞ‬Independent*
‫ﻣﻌﺎﻣﻞ اﻟﻔﻬﺮﺳﺔ‬Indexing factor
‫ ﺗﺪل ﻋﻠﻰ‬- ‫ﻣﺆﺷﺮ‬indicate
‫ﻣﺆﺷّﺮ ﻋﻠﻰ اﻟﻨﻘﻄ ِﺔ اﻟﻮاﺣﺪة ﺑﻤﺮور اﻟﻮﻗﺖ‬indicative of one point in time
‫اﻟﺘﺨﻄﻴﻂ اﻟﻤﺒﻨﻲ ﻋﻠﻰ ﻣﺆﺷﺮات‬indicative planning
‫ﺷّﺮ‬
ِ ‫اﻟﻤﺆ‬indicators
‫ﻣﻨﺤﻨﻰ اﻟﺘﺴﺎوي‬INDIFFERENCE CURVE
‫ﻧﻘﻄﺔ ﻻﻣﺒﺎﻻ ِة‬INDIFFERENCE POINT
 ‫اﻟﻨﻈﺮة اﻟﻐﻴﺮ ﻣﺒﺎﺷﺮة‬indirect approach
*‫ﺗﻜﺎﻟﻴﻒ ﻏﻴﺮ ﻣﺒﺎﺷﺮة‬Indirect Costs*
‫ﺗﺨﻄﻴﻂ اﻟﻄﺮﻳﻘ ِﺔ اﻟﻐﻴﺮ ﻣﺒﺎﺷ ِﺮ‬Indirect method planning
‫اﻟﻄﺮﻳﻘﺔ ﻏﻴﺮ اﻟﻤﺒﺎﺷﺮة ﻟﺘﺤﺪﻳﺪ ﺻﺎﻓﻲ اﻟﻨﻘﺪﻳﺔ اﻟﻤﺘﺄﺗﻴﺔ )اﻟﻤﺴﺘﺨﺪﻣﺔ( ﻣﻦ اﻷﻧﺸﻄﺔ‬Indirect Method*
*‫اﻟﺘﺸﻐﻴﻠﻴﺔ‬
‫ﻣﻠﻜﻴﺔ ﻏﻴﺮ ﻣﺒﺎﺷﺮة‬Indirect ownership
‫ﺳﻌﺮ اﻟﺼﺮف ﺑﺎﻷﺳﻠﻮب ﻏﻴﺮ اﻟﻤﺒﺎﺷﺮ‬Indirect Quotation
‫اﻷﺳﻬﻢ اﻟﻐﻴﺮ ﻣﺒﺎﺷﺮة‬INDIRECT SHAREHOLDING
‫اﺳﺘﻬﺪاف ﻏﻴﺮ ﻣﺒﺎﺷﺮ‬Indirect targeting
‫ ﻻﻏﻨﻰ ﻋﻨﻪ‬، ‫ ﻻﻣﻔﺮ ﻣﻨﻪ اﺳﺎﺳﻰ‬، ‫ﻻزم‬indispensable
‫ﻣﺴﺎهﻤﺔ ﻓﺮدﻳﺔ‬Individual contribution
‫إﻗﺮاض ﻓﺮدي‬Individual lending
‫اﻟﺤﺎﻓﺰ اﻟﻔﺮدي‬individual motivation
‫اﻟﻤﻬﺎم اﻟﻔﺮدﻳﺔ‬individual tasks
‫ﺗﻜﻠﻔﺔ ﻣﺴﺒﺒﺔ‬Induced cost
‫اﻟﺤﺎﻓﺰ‬INDUCEMENT
‫اﻟﻨﻈﺮﻳﺔ اﻟﻤﺤﺎﺳﺒﻴﺔ اﻟﺤﺜّﻴﺔ‬INDUCTIVE ACCOUNTING THEORY
‫ﻣﻌﺪل اﻹﻧﺘﺎج اﻟﺼﻨﺎﻋﻲ‬Industrial Production
‫ﻲ‬
ِ ‫ﺷﻜﻞ اﻟﻤﻠﻜﻴ ِﺔ اﻟﺼﻨﺎﻋ‬INDUSTRIAL PROPERTY FORM
‫ﺳﻨﺪ اﻟﺪﺧﻞ اﻟﺼﻨﺎﻋﻲ‬INDUSTRIAL REVENUE BOND
‫اﻟﻌﻤﻞ اﻟﺼﻨﺎﻋﻲ‬Industrial Work
‫ﺗﺤﻠﻴﻞ ﺻﻨﺎﻋ ِﺔ‬INDUSTRY ANALYSIS
*‫اﻟﻤﻤﺎرﺳﺔ اﻟﺼﻨﺎﻋﻴﺔ‬Industry Practice*
*‫ ﺟﻤﻮد‬،‫ﻋﺪم ﻣﺮوﻧﺔ‬Inelasticity*
‫ﻋﺪوى‬infection
‫اﻟﺘﻀﺨﻢ‬Inflation
‫اﻟﺘﻀّﺨﻢ‬INFLATION
‫اﻟﺘﻀّﺨﻢ‬Inflation
‫ﻣﺤﺎﺳﺒﺔ اﻟﺘﻀّﺨ ِﻢ‬INFLATION ACCOUNTING
*‫اﻟﻤﺤﺎﺳﺒﺔ ﻋﻦ اﻟﺘﻀﺨﻢ‬Inflation Accounting*
‫ﺗﻌﺪﻳﻞ اﻟﺘﻀﺨﻢ‬Inflation adjustment
*‫اﻟﺘﻀﺨﻢ‬Inflation*
‫وﺳﻴﻂ ﻣﺎﻟﻲ ﻏﻴﺮ رﺳﻤﻲ‬Informal financial intermediary
‫ﻧﻈﺎم ﺗﺄﻣﻴﻦ ﻏﻴﺮ رﺳﻤﻲ‬Informal insurance scheme
‫ﻋﺼﺮ اﻟﻤﻌﻠﻮﻣﺎت‬Information Era
‫ﺟﻤﻊ اﻟﻤﻌﻠﻮﻣﺎت‬Information gathering
‫ت‬
ِ ‫إدارة ﻣﻌﻠﻮﻣﺎ‬Information management
‫ﺗﺮﺣﻴﻞ اﻟﺒﻴﺎﻧﺎت‬Information processing
*‫اﻟﺨﻄﻮرة ﻣﻦ أن اﻟﻤﻌﻠﻮﻣﺎت اﻟﻤﺴﺘﻌﻤﻠﺔ ﻹﺗﺨﺎذ اﻟﻘﺮارات ﻏﻴﺮ دﻗﻴﻘﺔ‬Information Risk*
‫اﻟﻌﻮدة اﻟﻤﻌﻠﻮﻣﺎﺗﻴﺔ‬INFORMATIONAL RETURN
‫اﻟﻤﻮاﻓﻘﺔ اﻟﻤﻄّﻠﻌﺔ‬Informed Consent
‫اﻟﺒﻨﺎء اﻟﺘﺤﺘﻲ‬INFRASTRUCTURE
‫اﻟﺒﻨﻴﺔ اﻟﺘﺤﺘﻴﺔ‬infrastructure
‫ﻣﻨﺢ أﻣﻮال ﻣﻘﺘﺮﺿﺔ‬Infusion of borrowed funds
 ‫‪inherent‬ﻣﻼزم ‪ ،‬ﻣﺘﺄﺻﻞ‬
‫‪In-house banks‬اﻟﺒﻨﻮك اﻟﺨﺎﺻﺔ‬
‫‪initial‬اﺑﺘﺪاﺋﻰ ‪،‬اوﻟﻰ‬
‫‪Initial balance‬ﻻرﺻﺪة اﻻﺑﺘﺪاﺋﻴﺔ‬
‫‪Initial Claims‬ﻃﻠﺒﺎت إﻋﺎﻧﺔ اﻟﺒﻄﺎﻟﺔ اﻟﺘﻲ ﺗﻘﺪم ﻷول ﻣﺮة‬
‫‪Initial direct costs‬اﻟﺘﻜﻠﻔﺔ اﻟﻤﺒﺎﺷﺮة ﻟﻌﻘﺪ اﻹﻳﺠﺎر‬
‫‪Initial Franchise Fee‬اﻟﺮﻳﻊ اﻻﺑﺘﺪاﺋﻲ ﻟﻼﻣﺘﻴﺎز‬
‫‪initial public offering‬اﻟﻌﺮض اﻷوﻟﻲ اﻟﻌﺎم‬
‫‪Initialization‬اﻟﺘﻬﻴﺌﺔ‬
‫‪initialization and start-up‬اﻟﺘﻬﻴﺌﺔ واﻟﺒﺪء‬
‫ﻦ ﻣﺎ‬
‫‪Initiate‬ﻳﺒﺪأ ‪ .‬ﻳُﻠﻘّﻦ ﻣﺒﺎدئ ﻓ ّ‬
‫ع‬
‫ت اﻟﻨﻘ َﺪ واﻟﻨﻮ َ‬
‫‪In-Kind And Cash Transfers‬ﻓﻲ إﻧﺘﻘﺎﻻ ِ‬
‫‪In-kind reimbursement‬اﻟﺘﻌﻮﻳﺾ اﻟﻌﻴﻨﻲ‬
‫‪In-kind subsidies‬اﻹﻋﺎﻧﺎت‪ /‬اﻟﺪﻋﻢ اﻟﻌﻴﻨﻲ‬
‫‪INLAND REVENUE‬داﺋﺮة اﻟﻀﺮاﺋﺐ‬
‫‪innovation‬اﻹﺑﺪاع‬
‫*‪Input Method‬أﺳﻠﻮب اﻟﻤﺪﺧﻼت ﻓﻲ ﺗﺤﺪﻳﺪ ﻧﺴﺒﺔ اﻹﺗﻤﺎم*‬
‫‪inquiries‬ﺳﺆال ‪ .‬اﺳﺘﻌﻼم ‪ .‬ﺗﺤﻘﻴﻖ‬