‫اﻟﻔﺼﻞ اﻟﺜﺎﻟﺚ‬          ‫ﻗﺎﻣﻮس‬   ‫اﻟﻤﺼﻄﻠﺤﺎت اﻟﺘﺠﺎرﻳﺔ‬Commercial Terminologies    DICTIONARY           ١١٩
IntrodutionIn this dictionary there is a selection of more lmportont andnecessary commercial terminologis which are select...
“A“        Wards                            ‫اﻟﺘﺮﺟﻤﺔ‬   Abovementioned                     ‫اﻟﻤﺬآﻮر ﺏﻌﺎﻟﻴﺔ‬      Above Par...
‫“‪“A‬‬         ‫‪Wards‬‬                             ‫اﻟﺘﺮﺟﻤﺔ‬       ‫‪Advertising‬‬                     ‫اﻹﻋﻼن – اﻟﻨﺸﺮ‬ ...
‫“‪“A‬‬    ‫‪Wards‬‬                      ‫اﻟﺘﺮﺟﻤﺔ‬    ‫‪Arrears‬‬                    ‫ﻣﺘﺄﺧﺮات‬    ‫‪Arrival‬‬            ...
‫“‪“ B‬‬    ‫‪Wards‬‬                        ‫اﻟﺘﺮﺟﻤﺔ‬   ‫‪Bachelor‬‬                     ‫ﺏﻜﺎﻟﻮرﻳﺲ‬   ‫‪Back Abill‬‬     ...
“ B“     Wards                          ‫اﻟﺘﺮﺟﻤﺔ‬     Borrow                 ‫ﻳﺴﺘﻠﻒ – ﻳﺴﺘﻌﻴﺮ – ﻳﻘﺘﺮض‬    Borrower         ...
‫“‪“C‬‬   ‫‪Wards‬‬                          ‫اﻟﺘﺮﺟﻤﺔ‬ ‫‪Calculation‬‬             ‫ﺡﺴﺎب – ﺕﻘﺪﻳﺮ – ﻋﺪ – إﺡﺼﺎء‬  ‫‪Calculat...
“C“      Wards                         ‫اﻟﺘﺮﺟﻤﺔ‬   Centralisation               ‫ﻣﺮآﺰﻳﺔ – ﺕﻤﺮآﺰ‬       Center             ...
“C“       Wards                          ‫اﻟﺘﺮﺟﻤﺔ‬       Coinage                       ‫ﺳﻚ اﻟﻌﻤﻠﺔ‬  Collecting Charges    ...
‫“‪“C‬‬     ‫‪Wards‬‬                            ‫اﻟﺘﺮﺟﻤﺔ‬     ‫‪Control‬‬                          ‫ﻣﺮاﻗﺒﺔ‬    ‫‪Controll...
‫“‪“C‬‬     ‫‪Wards‬‬                        ‫اﻟﺘﺮﺟﻤﺔ‬‫‪Custom Declaration‬‬             ‫إﻗﺪار ﺝﻤﺮآﻲ‬  ‫‪Custom Dues‬‬   ...
‫“‪“D‬‬         ‫‪Wards‬‬                           ‫اﻟﺘﺮﺟﻤﺔ‬      ‫‪Damageable‬‬                        ‫ﻗﺎﺏﻞ ﻟﻠﺘﻠﻒ‬     ...
“D“        Wards                               ‫اﻟﺘﺮﺟﻤﺔ‬     Depreciation                    ‫إﺳﺘﻬﻼك – هﺒﻮط اﻟﻘﻴﻤﺔ‬  Depre...
‫“‪“D‬‬    ‫‪Wards‬‬                            ‫اﻟﺘﺮﺟﻤﺔ‬ ‫‪Droft Budget‬‬                     ‫ﻣﺸﺮوع ﻣﻴﺰاﻧﻴﺔ‬  ‫‪Draft Le...
‫“‪“E‬‬       ‫‪Wards‬‬                             ‫اﻟﺘﺮﺟﻤﺔ‬      ‫‪Economic‬‬                            ‫إﻗﺘﺼﺎد‬     ‫‪...
“E“    Wards                       ‫اﻟﺘﺮﺟﻤﺔ‬ Export Duty                 ‫ﺿﺮﻳﺒﺔ ﺹﺎدرات‬Export Embargo               ‫ﺧﻄﺮ ا...
‫“‪“F‬‬      ‫‪Wards‬‬                                  ‫اﻟﺘﺮﺟﻤﺔ‬     ‫‪Face Value‬‬                             ‫ﻗﻴﻤﺔ اﺳﻤ...
‫“‪“F‬‬    ‫‪Wards‬‬                          ‫اﻟﺘﺮﺟﻤﺔ‬   ‫‪Freehold‬‬                        ‫ﻣﻠﻚ ٌﺮ‬                    ...
‫“‪“G‬‬      ‫‪Wards‬‬                            ‫اﻟﺘﺮﺟﻤﺔ‬       ‫‪Gain‬‬                         ‫رﺏﺢ – ﻣﻜﺴﺐ‬ ‫‪General ...
‫“‪“H‬‬     ‫‪Wards‬‬                            ‫اﻟﺘﺮﺟﻤﺔ‬     ‫‪Handle‬‬                        ‫ﻣﻌﺎﻣﻠﺔ اﻟﺒﻀﺎﺋﻊ‬ ‫‪Handle...
“I“       Wards                             ‫اﻟﺘﺮﺟﻤﺔ‬     Idte Capital                      ‫رأﺳﻤﺎل ﻋﺎﻃﻞ‬       Import    ...
“I“         Wards                              ‫اﻟﺘﺮﺟﻤﺔ‬     Interest Arrears                    ‫ﻓﻮاﺋﺪ ﻣﺘﺄﺧﺮة‬   Interest...
“J“      Wards                           ‫اﻟﺘﺮﺟﻤﺔ‬        Job                          ‫ﻋﻤﻞ وﻇﻴﻔﺔ‬    Job Order           ...
‫“‪“K‬‬  ‫‪Wards‬‬                      ‫اﻟﺘﺮﺟﻤﺔ‬    ‫‪Key‬‬                       ‫ﻣﻔﺘﺎح‬‫‪Key Industry‬‬               ‫...
‫“‪“L‬‬      ‫‪Wards‬‬                                  ‫اﻟﺘﺮﺟﻤﺔ‬       ‫‪Label‬‬                             ‫ﻣﺎرآﺔ – ﻋﻼﻣ...
‫“‪“L‬‬     ‫‪Wards‬‬                             ‫اﻟﺘﺮﺟﻤﺔ‬  ‫‪Legal Account‬‬                    ‫ﻣﺤﺎﺳﺐ ﻗﺎﻧﻮﻧﻲ‬  ‫‪Loan A...
‫“‪“M‬‬       ‫‪Wards‬‬                                ‫اﻟﺘﺮﺟﻤﺔ‬     ‫‪Machinary‬‬                    ‫اﻵﻻت واﻟﻤﻌﺪات – اﻟﻤ...
“M“   Wards                        ‫اﻟﺘﺮﺟﻤﺔ‬    Model                        ‫ﻧﻤﻮذج‬    Money                     ‫ﻧﻘﻮد – ...
‫“‪“N‬‬     ‫‪Wards‬‬                              ‫اﻟﺘﺮﺟﻤﺔ‬    ‫‪Narration‬‬                          ‫ﺷﺮح ﻗﻴﺪ‬‫‪National...
‫“‪“O‬‬      ‫‪Wards‬‬                              ‫اﻟﺘﺮﺟﻤﺔ‬  ‫‪Obsolete Stock‬‬                 ‫ﺏﻀﺎﻋﺔ ﻏﻴﺮ ﻗﺎﺏﻠﺔ ﻟﻼﺳﺘﻬﻼك...
“P“     Wards                                ‫اﻟﺘﺮﺟﻤﺔ‬ Paid In Adrance                       ‫ﻣﺪﻓﻮع ﻣﻘﺪﻣﺎ‬                ...
“P“       Wards                              ‫اﻟﺘﺮﺟﻤﺔ‬       Prepay                            ‫ﻳﺪﻓﻊ ﻣﻘﺪﻣﺎ‬               ...
‫“‪“Q‬‬   ‫‪Wards‬‬                              ‫اﻟﺘﺮﺟﻤﺔ‬   ‫‪Quality‬‬                          ‫ﻧﻮع – ﺹﻨﻒ‬   ‫‪Quantity...
‫“‪“R‬‬       ‫‪Wards‬‬                                  ‫اﻟﺘﺮﺟﻤﺔ‬         ‫‪Rate‬‬                          ‫ﺳﻌﺮ – ﻣﻌﺪل –...
‫“‪“S‬‬     ‫‪Wards‬‬                                ‫اﻟﺘﺮﺟﻤﺔ‬     ‫‪Salary‬‬                            ‫ﻣﺮﺕﺐ – ﻣﺎهﻴﻪ‬   ...
‫“‪“S‬‬      ‫‪Wards‬‬                            ‫اﻟﺘﺮﺟﻤﺔ‬   ‫‪Share capital‬‬                    ‫أﺳﻬﻢ رأس اﻟﻤﺎل‬   ‫‪Sh...
‫“‪“S‬‬      ‫‪Wards‬‬                                ‫اﻟﺘﺮﺟﻤﺔ‬     ‫‪Subtotal‬‬                     ‫ﻣﺒﻠﻎ ﺝﺰﺋﻲ – ﻣﺠﻤﻮع ﻓﺮ...
‫“‪“T‬‬       ‫‪Wards‬‬                           ‫اﻟﺘﺮﺟﻤﺔ‬   ‫‪Trading Account‬‬                  ‫ﺡﺴﺎب اﻟﻤﺘﺎﺝﺮة‬       ‫...
‫“‪“U‬‬ ‫‪Wards‬‬                         ‫اﻟﺘﺮﺟﻤﺔ‬  ‫‪Unit‬‬                          ‫وﺡﺪة‬‫‪Unit Rate‬‬                ...
“W“    Wards                          ‫اﻟﺘﺮﺟﻤﺔ‬     Wage                           ‫اﻷﺝﺮ‬   Warehouse                   ‫ﻣ...
“Y“    Wards                    ‫اﻟﺘﺮﺟﻤﺔ‬    Yearly                     ‫ﺳﻨﻮﻳﺎ‬                               ً Yearly Inc...
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Commercial terminologies

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Commercial Terminology

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Commercial terminologies

  1. 1. ‫اﻟﻔﺼﻞ اﻟﺜﺎﻟﺚ‬ ‫ﻗﺎﻣﻮس‬ ‫اﻟﻤﺼﻄﻠﺤﺎت اﻟﺘﺠﺎرﻳﺔ‬Commercial Terminologies DICTIONARY ١١٩
  2. 2. IntrodutionIn this dictionary there is a selection of more lmportont andnecessary commercial terminologis which are selected to thehelp of every one who needs it , especially the students ofcommercial studies in secondary schools , lnsyitutes andcolleges of commerce and so do business men .the aim of this dictionary is to facilatate a beginner incommercial studies to understand quickle the commercialterminologies required .‫ﻧﻘﺪم ﻓﻲ هﺬا اﻟﻘﺎﻣﻮس اﻟﻤﺼﻄﻠﺤﺎت اﻟﺘﺠﺎرﻳﺔ اﻟﺘﻲ ﻧﺮى أﻧﻬﺎ أآﺜﺮ أهﻤﻴﺔ وﺿﺮورﻳﺔ‬‫ﻟﻤﺴﺎﻋﺪة اﻟﺬﻳﻦ ﻳﻌﻤﻠﻮن ﻓﻲ ﻣﺠﺎل اﻟﺪراﺳﺎت اﻟﺘﺠﺎرﻳﺔ وﺧﺎﺹﺔ اﻟﻄﻠﺒﺔ ﻓﻲ اﻟﺜﺎﻧﻮﻳﺎت‬‫واﻟﻤﻌﺎهﺪ واﻟﻜﻠﻴﺎت اﻟﺘﺠﺎرﻳﺔ ، وﻳﻤﻜﻦ أﻳﻀﺎ ﻟﺮﺝﺎل اﻷﻋﻤﺎل أن ﻳﺴﺘﻔﻴﺪوا ﻣﻦ هﺬﻩ‬ ً‫اﻟﻤﺼﻄﻠﺤﺎت ، وﻧﺄﻣﻞ أن ﺕﺠﺪوا ﻓﻲ هﺬا اﻟﻘﺎﻣﻮس ﻣﺎ ﻳﻌﻮد ﻋﻠﻴﻜﻢ ﺏﺎﻟﻔﺎﺋﺪة وهﺬا ﻣﺎ‬ . ‫ﻧﻬﺪف إﻟﻴﺔ‬ ١٢٠
  3. 3. “A“ Wards ‫اﻟﺘﺮﺟﻤﺔ‬ Abovementioned ‫اﻟﻤﺬآﻮر ﺏﻌﺎﻟﻴﺔ‬ Above Par ‫ﻓﻮق اﻟﺴﻌﺮ اﻷﺳﺎﺳﻲ‬ Abuse ‫ﻳﺴﺊ اﻹﺳﺘﻌﻤﺎل‬ Acceptable ‫ﻣﻘﺒﻮل‬ Acceptance ‫ﻗﺒﻮل – ﻗﺒﻮل اﻟﺼﻚ‬ Accident Insurance ‫اﻟﺘﺎﻣﻴﻦ ﺿﺪ اﻟﺤﻮادث‬ Account ‫ﺡﺴﺎب‬ Accountant ‫ﻣﺤﺎﺳﺐ‬ Accountancy ‫اﻟﻤﺤﺎﺳﺒﺔ‬ Accounting Machine ‫ﺁﻟﺔ اﻟﻤﺤﺎﺳﺒﺔ‬ Accounting Period ‫ﻓﺘﺮة ﻣﺤﺎﺳﺒﻴﺔ‬ Accruals ‫ﻣﺴﺘﺤﻘﺎت – ﻣﺼﺎرﻳﻒ ﻣﺴﺘﺤﻘﺔ‬ Accrual Expenses ‫ﻣﺼﺎرﻳﻒ ﻣﺴﺘﺤﻘﺔ‬ Accrual Interest ‫ﻓﻮاﺋﺪ ﻣﺴﺘﺤﻘﺔ‬ Add ‫ﻳﻀﻌﻒ – ﻳﻀﻢ‬ Additional ‫إﺿﺎﻓﻲ – زاﺋﺪ – ﻣﻠﺤﻖ‬ Adjust ‫ﻳﻨﻈﻢ – ﻳﻌﺪل – ﻳﺴﻮى‬ Adjustment ‫ﺕﺴﻮﻳﺔ – ﺕﻌﺪﻳﻞ – إﺹﻼح‬ Administration ‫إدارة – ﻣﺼﻠﺤﺔ‬Administration Expenses ‫ﻣﺼﺎرﻳﻒ إدارﻳﺔ‬Administration Couneil ‫ﻣﺠﻠﺲ اﻹدارة‬ Admission ‫ﺳﻤﺎح – ﻗﺒﻮل – دﺧﻮل‬ Admission of Partener ‫ﺿﻢ ﺷﺮﻳﻚ‬ Advance ‫ﻣﻘﺪم – ﻗﺮض – ﺳﻠﻔﻴﺔ‬ Advantages ‫ﻣﺰاﻳﺎ – ﻓﻮاﺋﺪ‬ ١٢١
  4. 4. ‫“‪“A‬‬ ‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫‪Advertising‬‬ ‫اﻹﻋﻼن – اﻟﻨﺸﺮ‬ ‫‪Affairs‬‬ ‫أﻋﻤﺎل – أﺷﻐﺎل‬ ‫‪After date‬‬ ‫ﻣﻦ ﺕﺎرﻳﺨﻪ‬ ‫‪After Sight‬‬ ‫ﺏﻌﺪ اﻹﻃﻼع‬ ‫‪Agency‬‬ ‫ﺕﻮآﻴﻞ – وآﺎﻟﺔ‬ ‫‪Agent‬‬ ‫وآﻴﻞ – ﻣﻨﺪوب - ﻧﺎﺋﺐ‬ ‫‪Agents of Production‬‬ ‫ﻋﻮاﻣﻞ اﻹﻧﺘﺎج‬ ‫‪Agiu‬‬ ‫ﻣﺼﺎرﻳﻒ اﻟﻘﻄﻊ‬ ‫‪Agreement‬‬ ‫إﺕﻔﺎق - ﻋﻘﺪ – ﺷﺮوط‬ ‫‪Allowance‬‬ ‫ﺧﺼﻢ – ﺳﻤﺎح – ﻋﻼوة‬ ‫‪Allowances‬‬ ‫ﻋﻼوات – ﻣﻜﺎﻓﺂت‬ ‫‪Amount‬‬ ‫ﻣﺒﻠﻎ‬ ‫‪Amouting to‬‬ ‫اﻟﺒﺎﻟﻎ ﻗﺪرﻩ‬ ‫‪Amusement Tax‬‬ ‫ﺿﺮﻳﺒﺔ اﻟﻤﻼهﻲ‬ ‫‪Anahysis‬‬ ‫ﺕﺤﻠﻴﻞ – ﺕﻠﺨﻴﺺ – دراﺳﺔ‬ ‫‪Annual‬‬ ‫ﺳﻨﻮى‬ ‫‪Applicant‬‬ ‫ﻣﻘﺪم اﻟﻄﻠﺐ – ﻃﺎﻟﺐ وﻇﻴﻔﺔ‬ ‫‪Applicantion‬‬ ‫إآﺘﺘﺎب أﺳﻬﻢ – ﻃﻠﺐ إﺳﺘﺨﺪام‬ ‫‪Apply to‬‬ ‫ﻳﻘﺪم ﻃﻠﺐ – ﻳﻨﻄﻖ‬ ‫‪Appointment‬‬ ‫ﻣﻴﻌﺎد – وﻇﻴﻔﺔ ﺕﻌﻴﻴﻦ‬ ‫‪Approval‬‬ ‫إﺳﺘﺤﺴﺎن – ﻣﻮاﻓﻘﺔ‬‫‪Approval of Balance Sheet‬‬ ‫إﻋﺘﻤﺎد اﻟﻤﻴﺰاﻧﻴﺔ‬ ‫‪Approve‬‬ ‫ﻳﻮاﻓﻖ‬ ‫‪Archives‬‬ ‫أرﺷﻴﻒ – ﻣﺤﻔﻮﻇﺎت – ﺳﺠﻼت‬ ‫‪Arrangement‬‬ ‫ﺕﺮﺕﻴﺐ – اﺕﻔﺎق – ﻧﻈﺎم‬ ‫٢٢١‬
  5. 5. ‫“‪“A‬‬ ‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫‪Arrears‬‬ ‫ﻣﺘﺄﺧﺮات‬ ‫‪Arrival‬‬ ‫ورود – وﺹﻮل‬ ‫‪Arrivals‬‬ ‫اﻟﻮاردات‬ ‫‪Article‬‬ ‫ﺏﻨﺪ – ﻧﻮع – ﺳﻠﻌﺔ‬ ‫‪Artificiah‬‬ ‫ﺹﻨﺎﻋﻰ‬ ‫‪Assembly‬‬ ‫ﺝﻤﻌﻴﺔ‬ ‫‪Assets‬‬ ‫ﻣﻮﺝﻮدات – أﺹﻮل‬ ‫‪Associate‬‬ ‫ﻋﻀﻮ – ﺷﺮﻳﻚ‬ ‫‪Association‬‬ ‫إﺕﺤﺎد – ﺝﻤﻌﻴﺔ – ﺷﺮآﺔ‬ ‫‪At Sight‬‬ ‫ﻋﻨﺪ اﻹﻃﻼع‬ ‫‪Attached‬‬ ‫ﻣﻮﻗﻒ‬ ‫‪Audit‬‬ ‫ﻓﺤﺺ – ﻣﺮاﺝﻌﺔ اﻟﺤﺴﺎﺏﺎت‬ ‫‪Auditing‬‬ ‫ﻣﺮاﺝﻌﺔ‬ ‫‪Auditors‬‬ ‫ﻣﺮاﺝﻊ – ﻣﺮاﻗﺐ ﺡﺴﺎﺏﺎت‬‫‪Auditor Report‬‬ ‫ﺕﻘﺮﻳﺮ اﻟﻤﺮاﺝﻊ‬‫‪Auxiliary Books‬‬ ‫دﻓﺎﺕﺮ ﻣﺴﺎﻋﺪة‬ ‫‪Average‬‬ ‫ﻣﻌﺪل – ﻣﺘﻮﺳﻂ – ﻧﺴﺒﺔ‬ ‫٣٢١‬
  6. 6. ‫“‪“ B‬‬ ‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫‪Bachelor‬‬ ‫ﺏﻜﺎﻟﻮرﻳﺲ‬ ‫‪Back Abill‬‬ ‫ﻳﻈﻬﺮ آﻤﺒﻴﺎﻟﺔ‬ ‫‪Back Rent‬‬ ‫ﻏﻴﺠﺎر ﻣﺘﺄﺧﺮ‬ ‫‪Bad Debts‬‬ ‫دﻳﻮن ﻣﻌﺪوﻣﺔ‬ ‫‪Baggage‬‬ ‫ﻋﻔﺶ – أﻣﺘﻌﺔ‬ ‫‪Balance‬‬ ‫رﺹﻴﺪ‬ ‫‪Balance sheet‬‬ ‫اﻟﻤﻴﺰاﻧﻴﺔ اﻟﻌﻤﻮﻣﻴﺔ‬ ‫‪Bank‬‬ ‫ﻣﺼﺮف – ﺏﻨﻚ‬ ‫‪Bank Charges‬‬ ‫ﻣﺼﺎرﻳﻒ اﻟﺒﻨﻚ‬ ‫‪Bank Clearing‬‬ ‫ﻣﻘﺎﺹﺔ اﻟﺒﻨﻮك‬‫‪Bank Commission‬‬ ‫ﻋﻤﻮﻟﺔ اﻟﺒﻨﻚ‬‫‪Bank of Deposit‬‬ ‫ﺏﻨﻚ إﻳﺪاع‬ ‫‪Bank of Issue‬‬ ‫ﺏﻨﻚ إﺹﺪار‬ ‫‪Bank Notes‬‬ ‫ﺏﻨﻜﻨﻮت – أوراق ﻣﺼﺮﻓﻴﺔ‬ ‫‪Banking‬‬ ‫أﻋﻤﺎل ﻣﺼﺮﻓﻴﺔ‬ ‫‪Bankrupt‬‬ ‫ﻣﻔﻠﺲ – ﻣﻌﺴﺮ‬ ‫‪Bankruptcy‬‬ ‫إﻓﻼس – إﻋﺴﺎر‬ ‫‪Barter‬‬ ‫ﻳﻘﺎﻳﺾ – ﻳﺒﺎدل‬ ‫‪Bartering‬‬ ‫ﺕﺠﺎرة اﻟﻤﻘﺎﻳﻀﺔ‬ ‫‪Benefits‬‬ ‫ﻣﺰاﻳﺎ‬ ‫‪Bidding‬‬ ‫ﻣﺰاﻳﺪة - ﻣﻨﺎداﻩ‬ ‫‪Bidder‬‬ ‫ﻣﺰاﻳﺪة – ﺹﺎﺡﺐ ﻋﻄﺎء‬ ‫‪Bill‬‬ ‫آﻤﺒﻴﺎﻟﺔ‬ ‫‪Bonds‬‬ ‫ﺳﻨﺪات‬ ‫‪Bonus‬‬ ‫ﻣﻜﺎﻓﺄة – ﻣﻨﺤﺔ – ﻋﻼوة‬ ‫٤٢١‬
  7. 7. “ B“ Wards ‫اﻟﺘﺮﺟﻤﺔ‬ Borrow ‫ﻳﺴﺘﻠﻒ – ﻳﺴﺘﻌﻴﺮ – ﻳﻘﺘﺮض‬ Borrower ‫ﻣﺴﺘﻌﻴﺮ – ﻣﻘﺘﺮض‬ Borrowing ‫إﺳﺘﻌﺎرة – إﻗﺘﺮاض‬ Bribe ‫رﺷﻮة‬ Bribee ‫ﻣﺮﺕﺸﻲ‬ Broadcasting ‫إذاﻋﺔ – إرﺳﺎل – ﻧﺸﺮ‬ Brought Down ‫ﻣﻨﻮل‬ Budget ‫ﻣﻴﺰاﻧﻴﺔ‬ Business ‫ﻋﻤﻞ – ﻣﺤﻞ ﺷﻐﻞ‬Business Activity ‫ﻧﺸﺎط ﺕﺠﺎري‬ Business Name ‫إﺳﻢ ﺕﺠﺎري‬ Buy ‫ﻳﺸﺘﺮي‬ Buyer ‫ﻣﺸﺘﺮي‬ Brange ‫ﻓﺮع‬ ١٢٥
  8. 8. ‫“‪“C‬‬ ‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫‪Calculation‬‬ ‫ﺡﺴﺎب – ﺕﻘﺪﻳﺮ – ﻋﺪ – إﺡﺼﺎء‬ ‫‪Calculator‬‬ ‫ﺁﻟﺔ ﺡﺎﺳﺒﺔ‬ ‫‪Calling‬‬ ‫وﻇﻴﻔﺔ – ﻣﻬﻨﺔ‬ ‫‪Cancel‬‬ ‫ﻳﻠﻐﻲ – ﻳﺒﻄﻞ‬ ‫‪Cancellation‬‬ ‫إﻟﻐﺎء – إﺏﻄﺎل‬ ‫‪Capacity‬‬ ‫ﺳﻌﺔ – ﻃﺎﻗﺔ‬ ‫‪Capital‬‬ ‫رأﺳﻤﺎل‬‫‪Capital on Call‬‬ ‫رأﺳﻤﺎل ﺕﺤﺖ اﻟﻄﻠﺐ‬ ‫‪Capital Levy‬‬ ‫ﺿﺮﻳﺒﺔ رأس ﻣﺎل‬ ‫‪Capitalism‬‬ ‫رأﺳﻤﺎﻟﻴﺔ‬ ‫‪Capitalist‬‬ ‫رأﺳﻤﺎل – ﺹﺎﺡﺐ رأس اﻟﻤﺎل‬ ‫‪Care of‬‬ ‫ﺏﻄﺮف – ﻟﻌﻨﺎﻳﺔ‬ ‫‪Cargo‬‬ ‫ﺷﺤﻨﺔ – ﺷﺤﻦ‬ ‫‪Carrier‬‬ ‫ﻧﺎﻗﻞ – ﻣﺘﻌﻬﺪ ﻧﻘﻞ‬‫‪Carry Forward‬‬ ‫ﺕﺮﺡﻴﻞ – ﻧﻘﻞ ) رﺹﻴﺪ (‬ ‫‪Cash‬‬ ‫ﺹﻨﺪوق – ﻧﻘﺪ‬‫‪Cash Account‬‬ ‫ﺡﺴﺎب اﻟﺼﻨﺪوق‬ ‫‪Cash Book‬‬ ‫دﻓﺘﺮ اﻟﻨﻘﺪﻳﺔ‬‫‪Cash Discount‬‬ ‫ﺧﺼﻢ ﻧﻘﺪي‬ ‫‪Cash Down‬‬ ‫اﻟﺪﻓﻊ ﺡﺎﻻ‬ ‫ً‬‫‪Cash Purchases‬‬ ‫ﻣﺸﺘﺮﻳﺎت ﻧﻘﺪﻳﺔ‬ ‫‪Cash Sales‬‬ ‫ﻣﺒﻴﻌﺎت ﻧﻘﺪﻳﺔ‬ ‫‪Cashier‬‬ ‫ﺹﺮاف – أﻣﻴﻦ ﺹﻨﺪوق‬ ‫‪Casting‬‬ ‫اﻟﺠﻤﻊ‬ ‫‪Catalageue‬‬ ‫ﻗﺎﺋﻤﺔ – ﻓﻬﺮس – آﺘﺎﻟﻮج‬ ‫٦٢١‬
  9. 9. “C“ Wards ‫اﻟﺘﺮﺟﻤﺔ‬ Centralisation ‫ﻣﺮآﺰﻳﺔ – ﺕﻤﺮآﺰ‬ Center ‫ﻣﺮآﺰ‬ Certificate ‫ﺷﻬﺎدة آﺘﺎﺏﻴﺔ‬ Certified ‫ﻣﻌﺘﻤﺪ – ﻣﺼﺮف ﻋﻠﻴﻪ‬Certified Accountant ‫ﻣﺤﺎﺳﺐ ﻗﺎﻧﻮﻧﻲ‬Chamber of Commerce ‫ﻏﺮﻓﺔ ﺕﺠﺎرﻳﺔ‬ Change ‫ﻋﻤﻠﺔ ﺹﻐﻴﺮة – ﻓﻜﺔ‬ Charges ‫ﻣﺼﺎرﻳﻒ – ﺕﻜﺎﻟﻴﻒ‬ Check ‫ﻳﺮاﺝﻊ – ﻳﻀﺒﻂ‬ Cheque ‫ﺷﻴﻚ‬ Cheque to Oreder ‫ﺷﻴﻚ ﻷﻣﺮ‬ Cheque to Bearer ‫ﺷﻴﻚ ﻟﺤﺎﻣﻠﻪ‬ Cheque Book ‫دﻓﺘﺮ اﻟﺸﻴﻜﺎت‬ Cheque Payable ‫ﺷﻴﻚ ﻟﻠﺪﻓﻊ‬ Circulation ‫ﺕﻮزﻳﻊ – ﺕﺪاول – دورة‬ Class ‫ﻓﺌﺔ / درﺝﺔ – ﻃﺒﻘﺔ‬ Classification ‫ﻓﺮز – ﺕﻘﺴﻴﻢ – ﺕﺒﻮﻳﺐ‬ Clear Profit ‫رﺏﺢ ﺹﺎﻓﻲ‬ Clear Sale ‫ﺏﻴﻊ ﻟﻠﺘﺼﻔﻴﺔ‬ Clearing ‫اﻟﻤﻘﺎﺹﺔ‬ Clerk ‫آﺎﺕﺐ – ﻣﻮﻇﻒ‬ Client ‫ﻋﻤﻴﻞ – زﺏﻮن‬ Closing Stock ‫ﺏﻀﺎﻋﺔ ﺁﺧﺮ اﻟﻤﺪة‬ Code ‫دﻟﻴﻞ – اﺹﻄﻼح‬ Coin ‫ﻋﻤﻠﺔ – ﻧﻘﻮد‬ ١٢٧
  10. 10. “C“ Wards ‫اﻟﺘﺮﺟﻤﺔ‬ Coinage ‫ﺳﻚ اﻟﻌﻤﻠﺔ‬ Collecting Charges ‫ﻣﺼﺎرﻳﻒ ﺕﺤﺼﻴﻞ‬ Collection ‫ﺕﺤﺼﻴﻞ – ﻣﺠﻤﻮﻋﺔ‬ Collective Company ‫ﺷﺮآﺔ ﺕﻀﺎﻣﻦ‬ Collector ‫ﻣﺤﺼﻞ‬ Column ( ‫ﻋﻤﻮد – ﺧﺎﻧﺔ ) ﻟﻠﺪﻓﺎﺕﺮ‬ Commercial ‫ﺕﺠﺎرى‬ Commercial Agent ‫وآﻴﻞ ﺕﺠﺎرى‬ Commission Agent ‫وآﻴﻞ ﺏﺎﻟﻌﻤﻮﻟﺔ‬ Communication ‫ﻣﻮاﺹﻼت‬ Communism ‫اﻟﺸﻴﻮﻋﻴﺔ‬ Communist ‫ﺷﻴﻮﻋﻲ‬ Company ‫ﺷﺮآﺔ‬ Complementray ‫ﻣﺘﻤﻢ – ﻣﻜﻤﻞ‬ Compulsory ‫إﺝﺒﺎرى‬Compulsory Winding up ‫ﺕﺼﻔﻴﺔ إﺝﺒﺎرى‬ Conciliation ‫ﺕﺼﻔﻴﺔ – ﺕﻮﻓﻴﻖ‬ Concord ‫إﺕﺤﺎد – اﺕﻔﺎق‬ Confirmation Note ‫ﻣﺬآﺮة ﺕﺄﻳﻴﺪ‬ Consumer ‫ﻣﺴﺘﻬﻠﻚ‬ Consumption ‫اﻻﺳﺘﻬﻼك‬ Contact ‫ﻳﺘﺼﻞ ﺏـ‬ Contents ‫ﻣﺤﺘﻮﻳﺎت‬ Contract ‫ﻋﻘﺪ – آﻨﺘﺮاﺕﻮ‬ Contractor ‫ﻣﻘﺎول – ﻣﺘﻌﻬﺪ – ﻣﻠﺘﺰم‬ ١٢٨
  11. 11. ‫“‪“C‬‬ ‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫‪Control‬‬ ‫ﻣﺮاﻗﺒﺔ‬ ‫‪Controller‬‬ ‫ﻣﺮاﻗﺐ ﻣﺮاﺝﻊ – ﻣﻔﺘﺶ‬ ‫‪Co-Partner‬‬ ‫ﺷﺮﻳﻚ‬ ‫‪Co-Operation‬‬ ‫ﺕﻌﺎون ﺕﻌﺎون‬ ‫‪Co-Owner‬‬ ‫أﺡﺪ اﻟﻤﻼك‬ ‫‪Corruption‬‬ ‫رﺷﻮة – ﻓﺴﺎد‬ ‫‪Cost‬‬ ‫ﺕﻜﺎﻟﻴﻒ - ﺕﻜﻠﻔﺔ‬ ‫‪Cost Account‬‬ ‫ﺡﺴﺎب ﺕﻜﺎﻟﻴﻒ‬ ‫‪Cost Ledger‬‬ ‫دﻓﺘﺮ أﺳﺘﺎذ ﺕﻜﺎﻟﻴﻒ‬ ‫‪Cost Price‬‬ ‫ﺙﻤﻦ اﻟﺘﻜﻠﻔﺔ – اﻟﺘﻜﻠﻔﺔ اﻷﺹﻠﻴﺔ‬‫‪Cost of Production‬‬ ‫ﺕﻜﺎﻟﻴﻒ اﻹﻧﺘﺎج‬ ‫‪Count‬‬ ‫ﻋﺪ – ﺡﺴﺎب‬ ‫‪Counter‬‬ ‫ﻋﺪاد – ﺷﺒﺎك اﻟﺨﺰﻳﻨﺔ‬ ‫‪Cover‬‬ ‫ﺿﻤﺎن – ﻏﻄﺎ ﺕﺄﻣﻴﻦ‬ ‫‪Croft‬‬ ‫ﺡﺮﻓﺔ – ﻣﻬﻨﺔ‬ ‫‪Crash‬‬ ‫اﻓﻼس – اﻧﻬﻴﺎر‬ ‫‪Credit‬‬ ‫إﻋﺘﻤﺎد – اﺋﺘﻤﺎن‬ ‫‪Credit Account‬‬ ‫ﺡﺴﺎب داﺋﻦ – ﺡﺴﺎب إﻋﺘﻤﺎد‬ ‫‪Credit Palance‬‬ ‫رﺹﻴﺪ داﺋﻦ ) ﻟﻪ (‬ ‫‪Credit Note‬‬ ‫إﺷﻌﺎر داﺋﻦ‬ ‫‪Credit Slip‬‬ ‫ﻗﺴﻴﻤﺔ إﻳﺪاع‬ ‫‪Creditor‬‬ ‫داﺋﻦ‬ ‫‪Currency‬‬ ‫ﻋﻤﻠﻪ‬ ‫‪Currency Note‬‬ ‫ﻋﻤﻠﻪ ورﻗﻴﺔ‬ ‫‪Current Account‬‬ ‫ﺡﺴﺎب ﺝﺎرى‬ ‫٩٢١‬
  12. 12. ‫“‪“C‬‬ ‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬‫‪Custom Declaration‬‬ ‫إﻗﺪار ﺝﻤﺮآﻲ‬ ‫‪Custom Dues‬‬ ‫رﺳﻮم ﺝﻤﺮآﻴﺔ‬ ‫‪Custom Tariff‬‬ ‫ﺕﻌﺮﻳﻔﺔ ﺝﻤﺮآﻴﺔ‬ ‫‪Customable‬‬ ‫ﺧﺎص ﻟﻠﺮﺳﻮم اﻟﺠﻤﺮآﻴﺔ‬ ‫‪Customer‬‬ ‫ﻋﻤﻴﻞ – زﺏﻮن‬ ‫‪Customs‬‬ ‫ﺝﻤﺎرك‬ ‫‪Cuts‬‬ ‫ﺕﺨﻔﻴﻀﺎت‬ ‫‪Caller Name‬‬ ‫اﺳﻢ اﻟﻤﺘﺼﻞ‬ ‫٠٣١‬
  13. 13. ‫“‪“D‬‬ ‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫‪Damageable‬‬ ‫ﻗﺎﺏﻞ ﻟﻠﺘﻠﻒ‬ ‫‪Dating‬‬ ‫ﻣﺆرخ ﻓﻲ – ﺏﺘﺎرﻳﺦ‬ ‫‪Day Book‬‬ ‫دﻓﺘﺮ ﻳﻮﻣﻴﺔ‬ ‫‪Dead Charges‬‬ ‫ﻣﺼﺎرﻳﻒ ﺙﺎﺏﺘﺔ‬ ‫‪Dead Stock‬‬ ‫ﺏﻀﺎﻋﺔ آﺎﺳﺪة‬ ‫‪Deal‬‬ ‫ﺏﻴﻊ آﻤﻴﺔ – ﺹﻔﻘﺔ‬ ‫‪Debit‬‬ ‫دﻳﻦ – ﻣﺪﻳﻦ ) ﻣﻨﻪ (‬ ‫‪Debit on Account‬‬ ‫ﻳﺪﻳﻦ ﺡﺴﺎﺏﺎ‬ ‫ً‬ ‫‪Debit Note‬‬ ‫إﺷﻌﺎر ﻣﺪﻳﻦ‬ ‫‪Debt‬‬ ‫دﻳﻦ‬ ‫‪Debtor‬‬ ‫ﻣﺪﻳﻦ‬ ‫‪Decentralisation‬‬ ‫ﻻ ﻣﺮآﺰﻳﺔ – ﻋﺪم اﻟﺘﻤﺮآﺰ‬ ‫‪Declaration‬‬ ‫إﻋﻼن – إﻗﺮار‬‫‪Declaration of Bankruptcy‬‬ ‫إﺷﻌﺎر إﻓﻼس‬ ‫‪Deduct‬‬ ‫ﺧﺼﻢ – أﺳﻘﻂ – ﺧﻔﺾ‬ ‫‪Deduction‬‬ ‫ﺧﺼﻢ – ﺕﺨﻔﻴﺾ – ﺳﻤﺎح‬ ‫‪Deel‬‬ ‫ﻋﻘﺪ آﺘﺎﺏﻲ – وﺙﻴﻘﺔ – ﺹﻚ‬ ‫‪Deffect‬‬ ‫ﻋﻴﺐ – ﺧﻠﻞ‬ ‫‪Defer Payment‬‬ ‫إرﺝﺎء اﻟﺪﻓﻊ‬ ‫‪Deferred‬‬ ‫ﻣﺆﺝﻞ – ﻣﺆﺧﺮ‬ ‫‪Deficit‬‬ ‫ﻋﺠﺰ – ﻧﻘﺺ‬ ‫‪Delivery‬‬ ‫ﺕﺴﻠﻴﻢ – ﺕﻮﺹﻴﻞ‬ ‫‪Delivery Order‬‬ ‫أﻣﺮ ﺕﺴﻠﻴﻢ‬ ‫‪Deposit‬‬ ‫إﻳﺪاع – ﺕﺄﻣﻴﻦ – ﻋﺮﺏﻮن‬ ‫‪Depositor‬‬ ‫ﻣﻮدع – ﺹﺎﺡﺐ إﻳﺪاع‬ ‫١٣١‬
  14. 14. “D“ Wards ‫اﻟﺘﺮﺟﻤﺔ‬ Depreciation ‫إﺳﺘﻬﻼك – هﺒﻮط اﻟﻘﻴﻤﺔ‬ Depreciation Fund ‫اﺡﺘﻴﺎﻃﻲ اﻻﺳﺘﻬﻼك‬ Depression ‫آﺴﺎد – اﻧﺨﻔﺎض – هﺒﻮط‬ Depression of Prices ‫هﺒﻮط اﻻﺋﺘﻤﺎن‬ Devaluation ‫ﺕﺨﻔﻴﺾ‬Devaluation of Currency ‫ﺕﺨﻔﻴﺾ ﻗﻴﻤﺔ اﻟﻌﻤﻠﺔ‬ Development ‫ﺕﺤﺴﻴﻦ – ﺕﻨﻤﻴﺔ – ارﺕﻘﺎء‬ Diary ‫ﻳﻮﻣﻴﺔ – أﺝﻨﺪﻩ‬ Direct Sale ‫ﺏﻴﻊ ﻣﺒﺎﺷﺮ‬ Direct Tax ‫ﺿﺮﻳﺒﺔ ﻣﺒﺎﺷﺮة‬ Discount ‫ﺧﺼﻢ – ﺕﻨﺰﻳﻞ – ﻳﻘﻄﻊ – ﻳﺨﺼﻢ‬ Discount Allowed ‫ﺧﺼﻢ ﻣﺴﻤﻮح ﺏﻪ‬ Discount Banks ‫ﺏﻨﻮك اﻟﻘﻄﻊ‬ Discount Received ‫ﺧﺼﻢ ﻣﻜﺘﺴﺐ‬ Distribution Charges ‫ﻣﺼﺎرﻳﻒ اﻟﺘﻮزﻳﻊ‬ Distribution of Profits ‫ﺕﻮزﻳﻊ اﻷرﺏﺎح‬ Division ‫ﻗﺴﻢ – اﻟﻘﺴﻤﺔ‬ Division of Labour ‫ﺕﻘﺴﻴﻢ اﻟﻌﻤﻞ‬ Document ‫ﻣﺴﺘﻨﺪ – ﺹﻚ – ورﻗﺔ‬ Documentary Credit ‫اﻋﺘﻤﺎد ﻣﺴﺘﻨﺪى‬ Dollar ‫دوﻻر‬ Double Entry ‫اﻟﻘﻴﺪ اﻟﻤﺰدوج‬ Doubtful Debts ‫اﻟﺪﻳﻮن اﻟﻤﺸﻜﻮك ﻓﻴﻬﺎ‬ Draft–Droft ‫ﺡﻮاﻟﺔ – آﻤﺒﻴﺎﻟﺔ – ﻣﺴﻮدة‬ ١٣٢
  15. 15. ‫“‪“D‬‬ ‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫‪Droft Budget‬‬ ‫ﻣﺸﺮوع ﻣﻴﺰاﻧﻴﺔ‬ ‫‪Draft Letter‬‬ ‫ﻣﺴﻮدة ﺧﻄﺎب‬ ‫‪Draw Abill‬‬ ‫ﺳﺤﺐ آﻤﺒﻴﺎﻟﺔ‬ ‫‪Drawer‬‬ ‫اﻟﺴﺎﺡﺐ‬ ‫‪Drawee‬‬ ‫اﻟﻤﺴﺤﻮب ﻋﻠﻴﻪ‬ ‫‪Drawback‬‬ ‫رﺳﻮم ﻣﺮﺕﺪﻩ‬‫‪Drawing Account‬‬ ‫ﺡﺴﺎب اﻟﻤﺴﺤﻮﺏﺎت‬ ‫‪Due‬‬ ‫ﻣﺴﺘﺤﻖ اﻟﺪﻓﻊ‬ ‫‪Due date‬‬ ‫ﺕﺎرﻳﺦ اﻻﺳﺘﺤﻘﺎق‬ ‫‪Due to‬‬ ‫ﻣﺴﺘﺤﻖ ﻟﻪ – راﺝﻊ إﻟﻰ‬ ‫‪Dues‬‬ ‫رﺳﻮم – ﺿﺮاﺋﺐ‬ ‫‪Duty‬‬ ‫ﻗﺮض / ﺿﺮﻳﺒﺔ – ﻋﻮاﺋﺪ‬ ‫‪Duty Free‬‬ ‫ﺧﺎﻟﺺ اﻟﻀﺮﻳﺒﺔ – ﻟﻴﺲ ﻋﻠﻴﻪ ﺿﺮﻳﺒﺔ‬ ‫‪Deseription is‬‬ ‫ﺏﻴﺎن – ﺏﻴﺎﻧﺎت‬ ‫‪Dept Section‬‬ ‫اﻹدارة – اﻟﻘﺴﻢ‬ ‫٣٣١‬
  16. 16. ‫“‪“E‬‬ ‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫‪Economic‬‬ ‫إﻗﺘﺼﺎد‬ ‫‪Economics‬‬ ‫ﻋﻠﻢ اﻻﻗﺘﺼﺎد‬ ‫‪Economise‬‬ ‫إدﺧﺮ – اﻗﺘﺼﺮ‬ ‫‪Economist‬‬ ‫اﻗﺘﺼﺎدى‬ ‫‪Economy‬‬ ‫اﻗﺘﺼﺎد – ﺕﻮﻓﻴﺮ‬ ‫‪Employee‬‬ ‫ﻣﻮﻇﻒ – ﻣﺴﺘﺨﺪم – ﻋﺎﻣﻞ‬ ‫‪Employer‬‬ ‫ﺹﺎﺡﺐ اﻟﻌﻤﻞ‬ ‫‪Employment‬‬ ‫وﻇﻴﻔﺔ – ﻋﻤﻞ‬ ‫‪Enter‬‬ ‫ﻗﻴﺪ – أﺙﺒﺖ ﻓﻲ اﻟﺪﻓﺎﺕﺮ‬ ‫‪Enterprise‬‬ ‫ﻋﻤﻞ – ﻣﺸﺮوع – ﻣﺆﺳﺴﺔ‬ ‫‪Entity‬‬ ‫ﺷﺨﺼﻴﺔ ﻣﻌﻨﻮﻳﺔ‬ ‫‪Entry‬‬ ‫ﻗﻴﺪ – دﺧﻮل – ﻣﺪﺧﻞ‬ ‫‪Equalisation‬‬ ‫ﺕﺴﻮﻳﺔ – ﻣﺴﺎواة – ﻣﻌﺎدﻟﺔ‬ ‫‪Error‬‬ ‫ﺧﻄﺄ – ﻏﻠﻂ‬ ‫‪Error Excepted‬‬ ‫ﻣﺎ ﻋﺪا اﻟﺨﻄﺄ‬ ‫‪Establishment‬‬ ‫ﻣﺆﺳﺴﺔ – ﻣﻨﺸﺄة – ﻋﻤﺎرة‬‫‪Establishment Expenses‬‬ ‫ﻣﺼﺎرﻳﻒ ﺕﺄﺳﻴﺲ‬ ‫‪Estate‬‬ ‫ﺷﺮآﺔ – ﻋﻘﺎر – ﻣﻠﻚ‬ ‫‪Excess‬‬ ‫زﻳﺎدة‬‫‪Exemption From Taxes‬‬ ‫إﻋﻔﺎء ﻣﻦ اﻟﻀﺮﻳﺒﺔ‬ ‫‪Expenditure‬‬ ‫ﻣﺼﺮوف – ﺕﻜﺎﻟﻴﻒ‬ ‫‪Expenses‬‬ ‫ﻣﺼﺮوﻓﺎت‬ ‫‪Expiry‬‬ ‫إﻧﻘﻀﺎء – إﻧﺘﻬﺎء اﻟﻤﺪة " اﻟﺼﻼﺡﻴﺔ "‬ ‫‪Export‬‬ ‫ﺹﺪر‬ ‫‪Export Bounty‬‬ ‫ﺕﺼﺪﻳﺮ‬ ‫٤٣١‬
  17. 17. “E“ Wards ‫اﻟﺘﺮﺟﻤﺔ‬ Export Duty ‫ﺿﺮﻳﺒﺔ ﺹﺎدرات‬Export Embargo ‫ﺧﻄﺮ اﻟﺘﺼﺪﻳﺮ‬ Exportation ‫ﺕﺼﺪﻳﺮ‬ Exportations ‫اﻟﺼﺎدرات‬ Exporter ‫ﻣﺼﺪر‬ Exports ‫ﺹﺎدرات‬ Est - No - ‫رﻗﻢ اﻟﺘﻘﺪﻳﺮ‬ Ext - No - ‫رﻗﻢ اﻟﺘﺤﻮﻳﻠﺔ‬ ١٣٥
  18. 18. ‫“‪“F‬‬ ‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫‪Face Value‬‬ ‫ﻗﻴﻤﺔ اﺳﻤﻴﺔ‬ ‫‪Factor‬‬ ‫وآﻴﻞ ﺏﻴﻊ – أﺡﺪ اﻟﻌﻮاﻣﻞ‬‫‪Factors of Production‬‬ ‫ﻋﻮاﻣﻞ اﻻﻧﺘﺎج‬ ‫‪Factory‬‬ ‫ﻣﺼﻨﻊ – ﻣﻌﻤﻞ‬ ‫‪Fall In Value‬‬ ‫هﺒﻂ ﺳﻌﺮﻩ‬ ‫‪Fee‬‬ ‫ﻣﺼﺮوﻓﺎت – أﺝﺮﻩ – رﺳﻮم‬ ‫‪Figure Code‬‬ ‫دﻟﻴﻞ رﻗﻤﻲ‬ ‫‪File‬‬ ‫ﻣﻠﻒ – دوﺳﻰ‬ ‫‪Filling‬‬ ‫ﺡﻔﻆ اﻷوراق‬ ‫‪Financial‬‬ ‫ﻣﺎﻟﻰ‬ ‫‪Final Accounts‬‬ ‫ﺡﺴﺎﺏﺎت ﺧﺘﺎﻣﻴﺔ‬ ‫‪Financial Standing‬‬ ‫اﻟﻤﻮﻗﻒ اﻟﻤﺎﻟﻲ‬ ‫‪Financial Year‬‬ ‫اﻟﺴﻨﺔ اﻟﻤﺎﻟﻴﺔ‬ ‫‪Financiers‬‬ ‫رﺝﺎل اﻟﻤﺎل – ﻣﻤﻮﻟﻮن‬ ‫‪Financing‬‬ ‫ﺕﻤﻮﻳﻞ‬ ‫‪Fixed Assets‬‬ ‫أﺹﻮل ﺙﺎﺏﺘﺔ‬ ‫‪Fixed Liabilities‬‬ ‫ﺧﺼﻮم ﺙﺎﺏﺘﺔ‬ ‫‪Floating Capital‬‬ ‫رأﺳﻤﺎل ﻣﺘﺪاول‬ ‫‪Forged Bonds‬‬ ‫ﺳﻨﺪات ﻣﺰورة‬ ‫‪Forger‬‬ ‫ﺕﺰوﻳﺮ‬ ‫‪Forgery‬‬ ‫ﻣﺰور‬ ‫‪Fragile‬‬ ‫ﻗﺎﺏﻞ ﻟﻠﻜﺴﺮ‬ ‫‪Franco‬‬ ‫ﺧﺎﻟﺺ اﻷﺝﺮة – ﺧﺎﻟﺺ اﻟﻤﺼﺎرﻳﻒ‬ ‫‪Free‬‬ ‫ﺧﺎﻟﺺ اﻟﻀﺮﻳﺒﺔ‬ ‫‪Free Trade‬‬ ‫اﻟﺘﺠﺎرة اﻟﺤﺮة‬ ‫٦٣١‬
  19. 19. ‫“‪“F‬‬ ‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫‪Freehold‬‬ ‫ﻣﻠﻚ ٌﺮ‬ ‫ﺡ‬ ‫‪Freight‬‬ ‫أﺝﺮة اﻟﺸﺤﻦ‬‫‪Freight Charges‬‬ ‫ﻣﺼﺮوﻓﺎت اﻟﺸﺤﻦ‬ ‫‪Fund‬‬ ‫ﻣﺒﻠﻎ – اﻋﺘﻤﺎد ﻣﺎﻟﻲ‬ ‫‪Furniture‬‬ ‫ﻣﻨﻘﻮﻻت – أﺙﺎﺙﺎت‬ ‫‪Fax No‬‬ ‫رﻗﻢ اﻟﻔﺎآﺲ‬ ‫٧٣١‬
  20. 20. ‫“‪“G‬‬ ‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫‪Gain‬‬ ‫رﺏﺢ – ﻣﻜﺴﺐ‬ ‫‪General Expenses‬‬ ‫ﻣﺼﺎرﻳﻒ ﻋﻤﻮﻣﻴﺔ‬ ‫‪General Ledger‬‬ ‫دﻓﺘﺮ اﻷﺳﺘﺎذ اﻟﻌﺎم‬‫‪General Reserve Fund‬‬ ‫اﻻﺡﺘﻴﺎﻃﻲ اﻟﻌﺎم‬ ‫‪Good Debts‬‬ ‫دﻳﻮن ﺝﻴﺪة‬ ‫‪Goods‬‬ ‫ﺏﻀﺎﺋﻊ – ﺳﻠﻊ‬ ‫‪Goods in Progress‬‬ ‫ﺏﻀﺎﻋﺔ ﺕﺤﺖ اﻟﺘﺸﻐﻴﻞ‬ ‫‪Good will‬‬ ‫ﺷﻬﺮة اﻟﻤﺤﻞ‬ ‫‪Grand Total‬‬ ‫اﻟﻤﺠﻤﻮع اﻟﻜﻠﻲ‬ ‫‪Gross‬‬ ‫إﺝﻤﺎﻟﻲ – ﻗﺎﺋﻢ – ﻣﺠﻤﻞ‬ ‫‪Gross Cost‬‬ ‫اﻟﺘﻜﻠﻔﺔ اﻹﺝﻤﺎﻟﻴﺔ‬ ‫‪Gross Income‬‬ ‫إﻳﺮاد إﺝﻤﺎﻟﻲ‬ ‫‪Gross Interest‬‬ ‫إﺝﻤﺎﻟﻲ اﻟﻔﺎﺋﺪة‬ ‫‪Gross Loss‬‬ ‫اﻟﺨﺴﺎﺋﺮ اﻹﺝﻤﺎﻟﻴﺔ‬ ‫‪Gross Profit‬‬ ‫إﺝﻤﺎﻟﻲ اﻟﺮﺏﺢ‬ ‫‪Gross Sun‬‬ ‫ﻣﺒﻠﻎ إﺝﻤﺎﻟﻲ‬ ‫‪Grocer‬‬ ‫ﺏﻘﺎل‬ ‫‪Groceries‬‬ ‫ﺏﻀﺎﺋﻊ ﺏﻘﺎﻟﺔ‬ ‫٨٣١‬
  21. 21. ‫“‪“H‬‬ ‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫‪Handle‬‬ ‫ﻣﻌﺎﻣﻠﺔ اﻟﺒﻀﺎﺋﻊ‬ ‫‪Handle with Care‬‬ ‫ﻣﻌﺎﻣﻠﺔ اﻟﺒﻀﺎﺋﻊ ﺏﻌﻨﺎﻳﺔ‬ ‫‪Hard Currency‬‬ ‫ﻋﻤﻠﺔ ﺹﻌﺒﺔ – ﻧﺎدرة‬ ‫‪Heavy Loss‬‬ ‫ﺧﺴﺎرة ﺝﺴﻴﻤﺔ‬ ‫‪Hive‬‬ ‫اﺳﺘﺄﺝﺮ – اﺳﺘﺌﺠﺎر‬‫‪Home Consumption‬‬ ‫اﺳﺘﻬﻼك ﻣﺤﻠﻰ‬ ‫‪Housing‬‬ ‫إﺳﻜﺎن – إﻋﺪاد ﻣﻨﺎزل‬ ‫‪Hush Money‬‬ ‫رﺷﻮة ﻟﻺﺳﻜﺎت‬ ‫‪Halala‬‬ ‫هﻠﻠﺔ‬ ‫٩٣١‬
  22. 22. “I“ Wards ‫اﻟﺘﺮﺟﻤﺔ‬ Idte Capital ‫رأﺳﻤﺎل ﻋﺎﻃﻞ‬ Import ‫إﺳﺘﻴﺮاد‬ Import Duty ‫ﺿﺮﻳﺒﺔ اﻟﻮارد‬ Importation ‫اﻻﺳﺘﻴﺮاد‬ Importer ‫ﻣﺴﺘﻮرد‬ In Blank ‫ﻋﻠﻰ ﺏﻴﺎض‬ In Bond ‫ﻓﻲ ﻣﺴﺘﻮدع اﻟﺠﻤﺎرك‬ In Circulation ‫ﻣﺘﺪاول‬ Income ‫داﺧﻞ – اﻳﺮاد‬Income & Expenditure ‫اﻻﻳﺮادات واﻟﻤﺼﺮوﻓﺎت‬ In come Tax ‫ﺿﺮﻳﺒﺔ اﻟﺪﺧﻞ‬ Index ‫ﻓﻬﺮس – دﻟﻴﻞ‬ Indirect Materials ‫ﻣﻮاد ﻏﻴﺮ ﻣﺒﺎﺷﺮة‬ Indirect Tax ‫ﺿﺮﻳﺒﺔ ﻏﻴﺮ ﻣﺒﺎﺷﺮة‬ Industrial ‫ﺹﻨﺎﻋﻰ‬ Industry ‫ﺹﻨﺎﻋﺔ‬ Initial Capital ‫رأس ﻣﺎل إﺏﺘﺪاﺋﻲ‬ Instalment ‫ﻗﺴﻂ – دﻓﻌﺔ – ﺕﻘﺴﻴﻂ‬ Instalment Sale ‫اﻟﺒﻴﻊ ﺏﺎﻟﺘﻘﺴﻴﻂ‬ Insurance ‫ﺕﺄﻣﻴﻦ‬ Insurance Agents ‫وآﻼء ﺕﺄﻣﻴﻦ‬ Insurance Company ‫ﺷﺮآﺔ اﻟﺘﺄﻣﻴﻦ‬ Insurance Premium ‫ﻗﺴﻂ اﻟﺘﺄﻣﻴﻦ‬ Interest ‫ﺡﺮص – ﺡﺮﻳﺺ – ﻓﺎﺋﺪة‬ Interset ‫ﻓﺎﺋﺪة – ﻣﺼﻠﺤﺔ‬ ١٤٠
  23. 23. “I“ Wards ‫اﻟﺘﺮﺟﻤﺔ‬ Interest Arrears ‫ﻓﻮاﺋﺪ ﻣﺘﺄﺧﺮة‬ Interest on Capital ‫ﻓﺎﺋﺪة ﻋﻠﻰ رأس اﻟﻤﺎل‬ Interest on Drawings ‫ﻓﻮاﺋﺪ ﻋﻠﻰ اﻟﻤﺴﺤﻮﺏﺎت‬ Interest Paid ‫ﻓﻮاﺋﺪ ﻣﺪﻓﻮﻋﺔ‬ Interest Received ‫ﻓﻮاﺋﺪ ﻣﻘﺒﻮﺿﺔ‬ Internal Audit ‫ﻣﺮاﺝﻌﺔ داﺧﻠﻴﺔ‬ Internal Loan ‫ﻗﺮض داﺧﻠﻲ‬ Internal Trade ‫ﺕﺠﺎرة داﺧﻠﻴﺔ‬ Interantional Trade ‫ﺕﺠﺎرة دوﻟﻴﺔ‬ Inventory ‫ﺝﺮد‬ Inventory Book ‫دﻓﺘﺮ اﻟﺠﺮد‬ Invest ‫ﻳﺴﺘﺜﻤﺮ‬ Investment Companies ‫ﺷﺮآﺎت اﻻﺳﺘﺜﻤﺎر‬ Investment Companies ‫ﺷﺮآﺎت اﻻﺳﺘﺜﻤﺎر‬Investment Establishments ‫ﻣﺆﺳﺴﺎت اﻻﺳﺘﺜﻤﺎر‬ Investments ‫اﺳﺘﺜﻤﺎرات‬ Invoice ‫ﻓﺎﺕﻮرة‬ Investor ‫ﻣﺴﺘﺜﻤﺮ‬ Issuance ‫ﺹﺪور – اﺹﺪار‬ Issuance Expenses ‫ﻣﺼﺎرﻳﻒ إﺹﺪار‬ Issue of Shares ‫إﺹﺪار اﻷﺳﻬﻢ‬ Issued Capital ‫رأس اﻟﻤﺎل اﻟﻤﺼﺪر‬ Issued ‫ﺹﺪر‬ Items - Items ‫ﻣﻔﺮادات – ﺏﻴﺎﻧﺎت – ﺏﻨﻮد‬ Installation ‫ﺕﺮآﻴﺐ وﺕﺸﻐﻴﻞ‬ Item Code No. ‫رﻗﻢ اﻟﺼﻨﻒ‬ ١٤١
  24. 24. “J“ Wards ‫اﻟﺘﺮﺟﻤﺔ‬ Job ‫ﻋﻤﻞ وﻇﻴﻔﺔ‬ Job Order ‫أﻣﺮ إﻧﺘﺎﺝﻲ‬ Joint ‫ﻣﺸﺘﺮك – ﻣﺤﺎﺹﺔ‬ Joint Account ‫ﺡﺴﺎب ﻣﺸﺘﺮك‬ Journal ‫دﻓﺘﺮ ﻳﻮﻣﻴﺔ‬ Journal Entry ‫ﻗﻴﺪ ﻳﻮﻣﻴﺔ‬Juristic Personality ‫ﺷﺨﺼﻴﺔ ﻣﻌﻨﻮﻳﺔ‬ ١٤٢
  25. 25. ‫“‪“K‬‬ ‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫‪Key‬‬ ‫ﻣﻔﺘﺎح‬‫‪Key Industry‬‬ ‫ﺹﻨﺎﻋﺔ رﺋﻴﺴﻴﺔ‬ ‫‪Kilo‬‬ ‫آﻴﻠﻮ‬ ‫‪Kilogram‬‬ ‫آﻴﻠﻮ ﺝﺮام‬ ‫‪Kilometre‬‬ ‫آﻴﻠﻮ ﻣﺘﺮ‬ ‫٣٤١‬
  26. 26. ‫“‪“L‬‬ ‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫‪Label‬‬ ‫ﻣﺎرآﺔ – ﻋﻼﻣﺔ‬ ‫‪Labour‬‬ ‫ﻋﻤﻞ – ﺷﻐﻞ‬ ‫‪Labourer‬‬ ‫ﻋﺎﻣﻞ‬ ‫‪Ledger‬‬ ‫دﻓﺘﺮ اﻷﺳﺘﺎذ‬ ‫‪Legel Book‬‬ ‫دﻓﺎﺕﺮ ﻗﺎﻧﻮﻧﻴﺔ‬ ‫‪Lagal Charges‬‬ ‫ﻣﺼﺮوﻓﺎت ﻗﻀﺎﺋﻴﺔ‬ ‫‪Lend‬‬ ‫ﻳﻘﺮض‬ ‫‪Lender‬‬ ‫ﻣﻘﺮض‬ ‫‪Levy‬‬ ‫ﻗﺮض اﻟﻀﺮاﺋﺐ – ﺿﺮﻳﺒﺔ‬ ‫‪Letter of Credit‬‬ ‫ﺧﻄﺎب اﻋﺘﻤﺎد‬ ‫‪Letter of Guarantee‬‬ ‫ﺧﻄﺎب ﺿﻤﺎن‬ ‫‪Liabilities‬‬ ‫ﻣﺘﻄﻠﺒﺎت – ﻣﺴﺌﻮﻟﻴﺎت – ﺧﺼﻮم‬ ‫‪Liability‬‬ ‫ﻣﺴﺌﻮﻟﻴﺔ – دﻳﻦ – اﻟﺘﺰام‬ ‫‪Licence‬‬ ‫رﺧﺼﺔ – اذن – ﺕﺮﺧﻴﺺ‬ ‫‪Licencee‬‬ ‫ﺹﺎﺡﺐ رﺧﺼﺔ‬ ‫‪Life Assurance‬‬ ‫اﻟﺘﺄﻣﻴﻦ ﻋﻠﻰ اﻟﺤﻴﺎة‬‫‪Limitation of Actions‬‬ ‫ﻣﺪة اﻟﺘﻘﺎدم‬ ‫‪Lines‬‬ ‫ﺏﻀﺎﺋﻊ – أﻧﻮاع – أﺹﻨﺎف‬ ‫‪Liquidity‬‬ ‫ﺳﻴﻮﻟﺔ‬ ‫‪List‬‬ ‫ﺝﺪول ﻗﺎﺋﻤﺔ‬ ‫‪Loading Expenses‬‬ ‫ﻣﺼﺎرﻳﻒ اﻟﺸﺤﻦ‬ ‫‪Loading‬‬ ‫اﻟﺸﺤﻦ‬ ‫‪Legal‬‬ ‫ﻗﺎﻧﻮن‬ ‫‪Legality‬‬ ‫ﻗﺎﻧﻮﻧﻲ‬ ‫‪Loan‬‬ ‫ﺳﻠﻔﺔ – ﻗﺮض‬ ‫٤٤١‬
  27. 27. ‫“‪“L‬‬ ‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫‪Legal Account‬‬ ‫ﻣﺤﺎﺳﺐ ﻗﺎﻧﻮﻧﻲ‬ ‫‪Loan Account‬‬ ‫ﺡﺴﺎب اﻟﻘﺮوض‬ ‫‪Loanee‬‬ ‫ﻣﻘﺘﺮض‬ ‫‪Loaner‬‬ ‫ﻣﻘﺮض‬‫‪Local Consumption‬‬ ‫اﺳﺘﻬﻼك ﻣﺤﻠﻲ‬ ‫‪Long Bills‬‬ ‫آﻤﺒﻴﺎﻟﺔ ﺏﻌﻴﺪة اﻻﺳﺘﺤﻘﺎق‬ ‫‪Long Term Loan‬‬ ‫ﻗﺮض ﻃﻮﻳﻞ اﻷﺝﻞ‬ ‫‪Loss‬‬ ‫ﺧﺴﺎرة – ﺕﻠﻒ‬ ‫٥٤١‬
  28. 28. ‫“‪“M‬‬ ‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫‪Machinary‬‬ ‫اﻵﻻت واﻟﻤﻌﺪات – اﻟﻤﺎآﻴﻨﺎت‬‫‪Manufacturing Account‬‬ ‫ﺡﺴﺎب اﻟﺘﺸﻐﻴﻞ‬ ‫‪Margin‬‬ ‫إﺡﺘﻴﺎﻃﻲ – هﺎﻣﺶ – ﻓﺎﺋﺾ‬ ‫‪Mark‬‬ ‫ﻋﻼﻣﺔ‬ ‫‪Market‬‬ ‫ﺳﻮق‬ ‫‪Market Value‬‬ ‫اﻟﻘﻴﻤﺔ اﻟﺴﻮﻗﻴﺔ‬ ‫‪Marketable‬‬ ‫راﺋﺞ – ﻣﻄﻠﻮب – ﺹﺎﻟﺢ ﻟﻠﺒﻴﻊ‬ ‫‪Marketing‬‬ ‫ﺕﺴﻮﻳﻖ‬ ‫‪Mass Production‬‬ ‫إﻧﺘﺎج آﺒﻴﺮ‬ ‫‪Mathematics‬‬ ‫رﻳﺎﺿﻴﺎت‬ ‫‪Medium Term Loan‬‬ ‫ﻗﺮض ﻣﺘﻮﺳﻂ اﻷﺝﻞ‬ ‫‪Mercantile‬‬ ‫ﺕﺠﺎرى‬‫‪Mercantiles Machinary‬‬ ‫ﻣﺎآﻴﻨﺎت ﺕﺠﺎرﻳﺔ – ﻣﻌﺪات ﺕﺠﺎرﻳﺔ‬ ‫‪Merchant‬‬ ‫ﺕﺎﺝﺮ‬ ‫‪Meter‬‬ ‫ﻣﺘﺮ – ﻋﺪاد‬ ‫‪Mile‬‬ ‫ﻣﻴﻞ‬ ‫‪Mileage‬‬ ‫ﻋﺪد اﻷﻣﻴﺎل – أﺝﺮة اﻟﻨﻘﻞ ﺏﺎﻟﻤﻴﻞ‬ ‫‪Millieme‬‬ ‫ﻣﻠﻴﻢ‬ ‫‪Millie - meter‬‬ ‫ﻣﻠﻴﻤﺘﺮ‬ ‫‪Million‬‬ ‫ﻣﻠﻴﻮن‬ ‫‪Millionaire‬‬ ‫ﻣﻠﻴﻮﻧﻴﺮ‬ ‫‪Mine‬‬ ‫ﻣﻨﺠﻢ‬ ‫‪Minemum‬‬ ‫ﺡﺪ ادﻧﻰ – ﻧﻬﺎﻳﺔ ﺹﻐﺮى‬ ‫‪Misposting‬‬ ‫ﺧﻄﺄ ﻓﻲ اﻟﺘﺮﺡﻴﻞ ) اﻟﺪﻓﺎﺕﺮ (‬ ‫‪Mistaic‬‬ ‫ﺧﻄﺄ‬ ‫٦٤١‬
  29. 29. “M“ Wards ‫اﻟﺘﺮﺟﻤﺔ‬ Model ‫ﻧﻤﻮذج‬ Money ‫ﻧﻘﻮد – ﻋﻤﻠﺔ‬ Money Rate ‫ﺳﻌﺮ اﻟﻌﻤﻠﺔ‬ Monthly ‫ﺷﻬﺮي‬Monthly Report ‫ﺕﻘﺮﻳﺮ ﺷﻬﺮي‬ Mortgage ‫رهﻦ ﻋﻘﺎري‬Mortgage Banks ‫اﻟﺒﻨﻮك اﻟﻌﻘﺎرﻳﺔ‬ ١٤٧
  30. 30. ‫“‪“N‬‬ ‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫‪Narration‬‬ ‫ﺷﺮح ﻗﻴﺪ‬‫‪National Economy‬‬ ‫اﻻﻗﺘﺼﺎد اﻟﻘﻮﻣﻲ‬ ‫‪Negotiable‬‬ ‫ﻗﺎﺏﻞ ﻟﻠﺘﺤﻮﻳﻞ – ﻳﻤﻜﻦ ﺕﺪاوﻟﻪ‬ ‫‪Net‬‬ ‫ﺹﺎﻓﻲ‬ ‫‪Net Interest‬‬ ‫ﺹﺎﻓﻲ اﻟﻔﺎﺋﺪة‬ ‫‪Net Loss‬‬ ‫ﺹﺎﻓﻲ اﻟﺨﺴﺎرة‬ ‫‪Net Output‬‬ ‫ﺹﺎﻓﻲ اﻹﻧﺘﺎج‬ ‫‪Net Produce‬‬ ‫ﺹﺎﻓﻲ اﻟﻨﺎﺕﺞ‬ ‫‪Net Weight‬‬ ‫ﺹﺎﻓﻲ اﻟﻮزن‬ ‫‪Nominal‬‬ ‫اﺳﻤﻲ – وهﻤﻲ‬‫‪Nominal Capital‬‬ ‫رأﺳﻤﺎل اﺳﻤﻲ‬ ‫‪Nominal Value‬‬ ‫ﻗﻴﻤﺔ اﺳﻤﻴﺔ‬‫‪Non - Acceptance‬‬ ‫ﻋﺪم ﻗﺒﻮل – رﻓﺾ‬ ‫‪Non- Payment‬‬ ‫ﻋﺪم اﻟﺪﻓﻊ‬ ‫‪Note‬‬ ‫ﻣﺬآﺮة – إﺷﻌﺎر‬ ‫‪Notes‬‬ ‫ﻣﺬآﺮات‬ ‫‪Number‬‬ ‫رﻗﻢ – ﻳﺮﻗﻢ‬ ‫‪Normal‬‬ ‫ﻋﺎدى‬ ‫٨٤١‬
  31. 31. ‫“‪“O‬‬ ‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫‪Obsolete Stock‬‬ ‫ﺏﻀﺎﻋﺔ ﻏﻴﺮ ﻗﺎﺏﻠﺔ ﻟﻼﺳﺘﻬﻼك‬ ‫‪Offer‬‬ ‫ﻋﺮض – ﻋﻄﺎء‬ ‫‪Office‬‬ ‫ﻣﻜﺘﺐ – وﻇﻴﻔﺔ‬ ‫‪On Account‬‬ ‫ﻋﻠﻰ اﻟﺤﺴﺎب‬ ‫‪On Commission‬‬ ‫ﺏﺎﻟﻌﻤﻮﻟﺔ‬ ‫‪On Sale‬‬ ‫ﻟﻠﺒﻴﻊ‬ ‫‪Open An Account‬‬ ‫ﻳﻔﺘﺢ ﺡﺴﺎﺏﺎ‬ ‫ً‬ ‫‪Open Market‬‬ ‫ﺳﻮق ُﺮ‬ ‫ﺡ‬ ‫‪Opening Capital‬‬ ‫رأﺳﻤﺎل اﻓﺘﺘﺎﺡﻲ‬ ‫‪Opening Entries‬‬ ‫ﻗﻴﻮد اﻓﺘﺘﺎﺡﻴﺔ‬ ‫‪Opening of Credit‬‬ ‫ﻓﺘﺢ اﻋﺘﻤﺎد‬ ‫‪Opening Account‬‬ ‫ﺡﺴﺎب اﻟﺘﺸﻐﻴﻞ‬ ‫‪Opening Cost‬‬ ‫ﻧﻔﻘﺎت اﻟﺘﺸﻐﻴﻞ‬ ‫‪Out of Date‬‬ ‫ﻣﻀﺖ ﻣﺪﺕﻪ اﻟﻘﺎﻧﻮﻧﻴﺔ‬ ‫‪Over Draft‬‬ ‫ﺳﺤﺐ ﻋﻠﻰ اﻟﻤﻜﺸﻮف‬ ‫‪Over Pay‬‬ ‫ﻳﺪﻓﻊ أآﺜﺮ ﻣﻤﺎ ﻋﻠﻴﻪ‬ ‫‪Over Time‬‬ ‫وﻗﺖ إﺿﺎﻓﻲ‬ ‫‪Owner‬‬ ‫ﻣﺎﻟﻚ – ﺹﺎﺡﺐ اﻟﺸﺊ‬ ‫‪Owner man‬‬ ‫رﺝﻞ اﻷﻋﻤﺎل – رﺝﻞ ﻣﺎﻟﻚ‬ ‫‪Owner ship‬‬ ‫ﻣﻠﻜﻴﺔ – ﺕﻤﻠﻴﻚ‬‫‪Owner Ship Coutract‬‬ ‫ﻋﻘﺪ ﺕﻤﻠﻴﻚ‬ ‫٩٤١‬
  32. 32. “P“ Wards ‫اﻟﺘﺮﺟﻤﺔ‬ Paid In Adrance ‫ﻣﺪﻓﻮع ﻣﻘﺪﻣﺎ‬ ً Paid up Capitel ‫رأﺳﻤﺎل ﻣﺪﻓﻮع‬ Paid up Shares ‫أﺳﻬﻢ ﻣﺪﻓﻮﻋﺔ‬ Paper Loss ‫ﺧﺴﺎرة ﺹﻮرﻳﻪ‬ Paper Prafit ‫رﺏﺢ ﺹﻮرى‬ Prafit ‫رﺏﺢ‬Partener - Partner ‫ﺷﺮﻳﻚ‬ Partener ship ‫ﺷﺮآﺔ ﺕﻀﺎﻣﻦ‬ Pay Order ‫إذن ﺹﺮف‬ Pay sheet ‫آﺸﻒ اﻟﻤﺮﺕﺒﺎت‬ Pay able ‫ﻣﺴﺘﺤﻖ اﻟﺪﻓﻊ‬ Payee ‫اﻟﻤﺪﻓﻮع ﻟﻪ‬ Payer ‫اﻟﺪاﻓﻊ‬ Payment ‫اﻟﺪﻓﻊ‬ Payments ‫دﻓﻌﺎت‬ Permit - Permit ‫رﺧﺼﺔ – ﺕﺮﺧﻴﺺ – ﺕﺼﺮﻳﺢ‬Personal Account ‫ﺡﺴﺎب ﺷﺨﺼﻲ‬ Piastre ‫ﻗﺮش‬ Piece work ‫ﺷﻐﻞ ﺏﺎﻟﻘﻄﻌﻴﺔ – ﻣﻘﻄﻮﻋﻴﻪ‬ Plus ‫زاﺋﺪ – ﻣﻀﺎف‬Political Economy ‫اﻗﺘﺼﺎد ﺳﻴﺎﺳﻲ‬ Post ‫وﻇﻴﻔﺔ – ﻳﺮﺡﻞ ﺡﺴﺎب‬ Postal charges ‫ﻣﺼﺎرﻳﻒ اﻟﺒﺮﻳﺪ‬ Premium ‫ﻗﺴﻂ اﻟﺘﺄﻣﻴﻦ - ﻣﻜﺎﻓﺄة‬ ١٥٠
  33. 33. “P“ Wards ‫اﻟﺘﺮﺟﻤﺔ‬ Prepay ‫ﻳﺪﻓﻊ ﻣﻘﺪﻣﺎ‬ ً Prepay ment ‫اﻟﺪﻓﻊ ﻣﻘﺪﻣﺎ‬ ً Price List ‫ﻗﺎﺋﻤﺔ اﻷﺳﻌﺎر‬ Product ‫ﻣﻨﺘﺞ‬ Production cost ‫ﺕﻜﺎﻟﻴﻒ اﻹﻧﺘﺎج‬ Productive ‫اﻹﻧﺘﺎج‬ Produtive capacity ‫اﻟﻘﺪرة اﻹﻧﺘﺎﺝﻴﺔ‬ Professional tax ‫ﺿﺮﻳﺒﺔ اﻟﻤﻬﻦ‬ Profit ‫رﺏﺢ‬Profit & loss Account ‫ﺡﺴﺎب اﻷرﺏﺎح واﻟﺨﺴﺎﺋﺮ‬ Profitable ‫ﻣﺮﺏﺢ‬ Protest - Protest ‫ﺏﺮوﺕﺴﺘﻮ‬ Protocol ‫ﺏﺮوﺕﻮآﻮل – إﺕﻔﺎﻗﻴﺔ‬ Provision ‫اﺡﺘﻴﺎﻃﻲ ﺧﺎص – ﻣﺨﺼﺺ‬ Purchaser ‫ﻣﺸﺘﺮى‬ Purchases ‫ﻣﺸﺘﺮﻳﺎت‬ Purchases Returns ‫ﻣﺮدودات ﻣﺸﺘﺮﻳﺎت‬ Pay stamp ‫ﺧﺘﻢ اﻟﺪﻓﻊ – ﺧﺘﻢ اﻟﺼﺮف‬ Paid ‫دﻓﻊ‬ Phon no ‫رﻗﻢ اﻟﻬﺎﺕﻒ‬ ١٥١
  34. 34. ‫“‪“Q‬‬ ‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫‪Quality‬‬ ‫ﻧﻮع – ﺹﻨﻒ‬ ‫‪Quantity‬‬ ‫آﻤﻴﺔ‬ ‫‪Quota‬‬ ‫آﻮﺕﻪ – ﺡﺼﺔ – ﻧﺴﺒﻴﺔ – ﻧﺼﻴﺐ‬‫‪Quota - System‬‬ ‫ﻧﻈﺎم اﻟﺤﺼﺺ‬ ‫‪Qty‬‬ ‫اﻟﻜﻤﻴﺔ‬ ‫٢٥١‬
  35. 35. ‫“‪“R‬‬ ‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫‪Rate‬‬ ‫ﺳﻌﺮ – ﻣﻌﺪل – ﻗﻴﻤﺔ‬ ‫‪Rate of Exchange‬‬ ‫ﺳﻌﺮ اﻟﺼﺮف‬ ‫‪Raw Materials‬‬ ‫ﻣﻮاد ﺧﺎم‬ ‫‪Realigation‬‬ ‫ﺕﺼﻔﻴﺔ‬ ‫‪Receipt‬‬ ‫إﻳﺼﺎل- ﻣﺨﺎﻟﺼﺔ – اﺳﺘﻼم‬ ‫‪Receipts‬‬ ‫ﻣﻘﺒﻮﺿﺎت – ﻣﺘﺤﺼﻼت – إﻳﺮادات‬ ‫‪Receptacle‬‬ ‫ﻣﺴﺘﻠﻢ – ﻣﺴﺘﻔﻴﺪ‬ ‫‪Reception‬‬ ‫اﺳﺘﻼم – وﺹﻮل – اﺳﺘﻘﺒﺎل‬ ‫‪Reconciliation‬‬ ‫ﻣﺼﺎﻟﺤﺔ – ﺕﺴﻮﻳﺔ- ﺕﻮﻓﻴﻖ‬ ‫‪Record‬‬ ‫ﺳﺠﻞ – دﻓﺘﺮ ﻗﻴﺪ - ﺏﻴﺎن‬ ‫‪Records‬‬ ‫ﺏﻴﺎﻧﺎت - ﻣﻌﻠﻮﻣﺎت‬ ‫‪Reduction‬‬ ‫ﺕﺨﻔﻴﺾ – ﺕﻨﺰﻳﻞ - ﺕﻨﻘﻴﺺ‬ ‫‪Refund‬‬ ‫ﻳﺴﺘﺮد – ﻳﺮد‬ ‫‪Rent‬‬ ‫إﻳﺠﺎر – رﻳﻊ‬ ‫‪Renter‬‬ ‫اﻟﻤﺴﺘﺄﺝﺮ‬ ‫‪Report‬‬ ‫ﺕﻘﺮﻳﺮ‬ ‫‪Repurchase‬‬ ‫ﻳﻌﻴﺪ اﻟﺸﺮاء‬ ‫‪Reserue‬‬ ‫إﺡﺘﻴﺎﻃﻲ‬ ‫‪Revaluation‬‬ ‫إﻋﺎدة اﻟﺘﻘﺪﻳﺮ‬ ‫‪Rights‬‬ ‫ﺡﻘﻮق‬ ‫‪Risk - Risk‬‬ ‫ﻣﻐﺎﻣﺮة – ﻣﺠﺎزﻓﺔ – ﻣﺨﺎﻃﺮة‬ ‫‪Repeated call‬‬ ‫ﻣﻜﺎﻟﻤﺔ ﻣﺘﻜﺮرة‬‫‪Replaced part reiceived‬‬ ‫اﺳﺘﻠﻤﻨﺎ اﻟﻘﻄﻊ اﻟﻤﺴﺘﺒﺪﻟﻪ " اﻟﺮﺝﻴﻊ "‬ ‫‪Rial‬‬ ‫رﻳﺎل‬ ‫٣٥١‬
  36. 36. ‫“‪“S‬‬ ‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫‪Salary‬‬ ‫ﻣﺮﺕﺐ – ﻣﺎهﻴﻪ‬ ‫‪Sale‬‬ ‫ﺏﻴﻊ‬ ‫‪Sale able‬‬ ‫ﻗﺎﺏﻞ ﻟﻠﺒﻴﻊ – راﺋﺞ‬ ‫‪Sales‬‬ ‫ﻣﺒﻴﻌﺎت‬ ‫‪Sales journal‬‬ ‫ﻳﻮﻣﻴﺔ اﻟﻤﺒﻴﻌﺎت‬ ‫‪Sales ledger‬‬ ‫أﺳﺘﺎذ اﻟﻤﺒﻴﻌﺎت‬ ‫‪Sales returns‬‬ ‫ﻣﺮدودات اﻟﻤﺒﻴﻌﺎت‬ ‫‪Sales returns‬‬ ‫ﻣﺮدودات اﻟﻤﺒﻴﻌﺎت‬ ‫‪Sales man‬‬ ‫ﺏﺎﺋﻊ‬ ‫‪Sample‬‬ ‫ﻋﻴﻨﺔ – ﻧﻤﻮذج – ﻣﺜﺎل‬ ‫‪Saving‬‬ ‫إدﺧﺎر – ﺕﻮﻓﻴﺮ‬ ‫‪Scale‬‬ ‫ﻣﻴﺰان – ﻣﻌﺪل‬ ‫‪Scarctity‬‬ ‫ﻧﺪرة – ﻗﻠﺔ – ﻧﻘﺺ‬ ‫‪Schedule‬‬ ‫ﺝﺪول – ﻗﺎﺋﻤﺔ – ﺏﻴﺎن‬ ‫‪Scrap‬‬ ‫ﺕﺎﻟﻒ – ﻣﺨﻠﻔﺎت – ﻧﻔﺎﻳﺔ‬ ‫‪Second hand‬‬ ‫ﻣﺴﺘﻌﻤﻞ – ﻏﻴﺮ ﺝﺪﻳﺪ‬ ‫‪Secretary‬‬ ‫ﺳﻜﺮﺕﻴﺮ‬ ‫‪Section‬‬ ‫ﻗﺴﻢ‬ ‫‪Seller‬‬ ‫ﺏﺎﺋﻊ‬ ‫‪Serial numbers‬‬ ‫أرﻗﺎم ﻣﺘﺴﻠﺴﻠﺔ‬ ‫‪Service‬‬ ‫ﺧﺪﻣﺔ‬‫‪Settle an Account‬‬ ‫ﺳﺪد ﺡﺴﺎﺏﺎ‬ ‫ً‬ ‫‪Settlement‬‬ ‫ﺕﺴﺪﻳﺪ – ﺕﺴﻮﻳﺔ – دﻓﻊ – ﺕﺼﻔﻴﺔ‬ ‫‪Settling up‬‬ ‫ﺕﺴﻮﻳﺔ – ﺕﺴﺪﻳﺪ اﻟﺤﺴﺎب‬ ‫‪Share‬‬ ‫ﺳﻬﻢ – ﻳﻘﺎﺳﻢ‬ ‫٤٥١‬
  37. 37. ‫“‪“S‬‬ ‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫‪Share capital‬‬ ‫أﺳﻬﻢ رأس اﻟﻤﺎل‬ ‫‪Share holder‬‬ ‫ﻣﺴﺎهﻢ‬ ‫‪Shilling‬‬ ‫ﺷﻠﻦ‬ ‫‪Shop‬‬ ‫دآﺎن – ﻣﺨﺰن‬ ‫‪Shopping‬‬ ‫ﺕﺴﻮﻳﻖ – اﺏﺘﻴﺎع – ﺷﺮاء‬ ‫‪Short loans‬‬ ‫ﻗﺮوض ﻗﺼﻴﺮة اﻷﺝﻞ‬ ‫‪Shortage‬‬ ‫ﻧﻘﺺ – ﻋﺠﺰ – ﻗﻠﺔ‬ ‫‪Shaw‬‬ ‫ﻣﻌﺮض‬ ‫‪Signature‬‬ ‫ﺕﻮﻗﻴﻊ – اﻣﻀﺎء‬ ‫‪Simple contract‬‬ ‫ﻋﻘﺪ ﻋﺮﻓﻲ‬ ‫‪Social insurance‬‬ ‫اﻟﺘﺄﻣﻴﻦ اﻹﺝﺘﻤﺎﻋﻲ‬ ‫‪Socialism‬‬ ‫اﻹﺷﺘﺮاآﻴﺔ‬ ‫‪Sold note‬‬ ‫إﺧﻄﺎر ﺏﻴﻊ‬ ‫‪Specialisation‬‬ ‫اﻟﺘﺨﺼﺺ‬ ‫‪Spend‬‬ ‫ﺹﺮف – أﻧﻔﻖ‬ ‫‪Spending‬‬ ‫اﻟﺼﺮف – اﻻﻧﻔﺎق‬ ‫‪Standard‬‬ ‫ﻧﻤﻮذج – ﻧﻤﻂ‬ ‫‪Statement‬‬ ‫آﺸﻒ ﺡﺴﺎب – ﺏﻴﺎن‬ ‫‪Sterling‬‬ ‫إﺳﺘﺮﻟﻴﻨﻲ‬ ‫‪Stock‬‬ ‫ﺏﻀﺎﻋﺔ ﺏﺎﻟﻤﺨﺰن‬ ‫‪Stock sheets‬‬ ‫ﻗﻮاﺋﻢ اﻟﺠﺮد‬ ‫‪Storage‬‬ ‫ﺕﺨﺰﻳﻦ – أﺝﺮة اﻟﺘﺨﺰﻳﻦ‬ ‫‪Store book‬‬ ‫دﻓﺘﺮ اﻟﻤﺨﺰن‬ ‫‪Subsidiary books‬‬ ‫دﻓﺎﺕﺮ ﻣﺴﺎﻋﺪة‬‫‪Subsidiary company‬‬ ‫ﺷﺮآﺔ ﺕﺎﺏﻌﺔ‬ ‫٥٥١‬
  38. 38. ‫“‪“S‬‬ ‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫‪Subtotal‬‬ ‫ﻣﺒﻠﻎ ﺝﺰﺋﻲ – ﻣﺠﻤﻮع ﻓﺮﻋﻲ‬ ‫‪Sum‬‬ ‫ﻣﺒﻠﻎ‬ ‫‪Sundries‬‬ ‫ﻣﺘﻨﻮﻋﺎت – ﻣﺬآﻮرﻳﻦ – ﻧﺜﺮﻳﺎت‬ ‫‪Sundries account‬‬ ‫ﺡﺴﺎب ﻣﺬآﻮرﻳﻦ‬ ‫‪Sundry‬‬ ‫ﻣﺨﺘﻠﻒ – ﻣﺘﻨﻮع‬ ‫‪Supplement‬‬ ‫ﻣﻠﺤﻖ – ﻣﺘﻤﻢ – ﻋﻼوة‬ ‫‪Supplier‬‬ ‫ﻣﻮرد‬ ‫‪Supply‬‬ ‫ﻳﻮرد‬ ‫‪Surplus‬‬ ‫زﻳﺎدة – ﻓﺎﺋﺾ‬‫‪Supplies description‬‬ ‫ﺏﻴﺎن اﻟﻤﻮاد اﻟﻤﺴﺘﻬﻠﻜﺔ‬ ‫‪Supplies value‬‬ ‫ﻣﺠﻤﻮع ﻗﻴﻤﺔ اﻟﻤﻮاد اﻟﻤﺴﺘﻬﻠﻜﺔ‬ ‫‪Spare parts‬‬ ‫ﻗﻄﻊ اﻟﻐﻴﺎر‬ ‫‪Spare parts value‬‬ ‫ﻣﺠﻤﻮع ﻗﻴﻤﺔ اﻟﻘﻄﻊ‬ ‫‪Supplies‬‬ ‫اﻟﻤﺴﺘﻬﻠﻜﺔ‬ ‫‪Service charges‬‬ ‫أﺝﻮر اﻻﺹﻼح‬ ‫‪Stamp‬‬ ‫ﺧﺘﻢ‬ ‫‪S‬‬ ‫‪S‬‬ ‫٦٥١‬
  39. 39. ‫“‪“T‬‬ ‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫‪Trading Account‬‬ ‫ﺡﺴﺎب اﻟﻤﺘﺎﺝﺮة‬ ‫‪Trading‬‬ ‫اﻟﻤﺘﺎﺝﺮة‬ ‫‪Transfer‬‬ ‫ﻳﻨﻘﻞ – ﻳﺤﻮل – ﻳﺘﻨﺎزل‬ ‫‪Transferable‬‬ ‫ﻗﺎﺏﻞ ﻟﻠﺘﺤﻮﻳﻞ‬ ‫‪Transit‬‬ ‫ﺕﺠﺎرة ﻋﺎﺏﺮة‬ ‫‪Transport‬‬ ‫ﻧﻘﻞ‬ ‫‪Type‬‬ ‫ﻧﻮع – ﻃﺮاز- ﻧﻤﻮذج‬ ‫‪Trade‬‬ ‫ﺕﺠﺎرة‬ ‫‪Transportation‬‬ ‫اﻟﻤﻮاﺹﻼت – اﻟﻨﻘﻠﻴﺎت‬‫‪Transportation Chorges‬‬ ‫أﺝﻮر اﻟﻤﻮاﺹﻼت‬ ‫‪Time‬‬ ‫اﻟﻮﻗﺖ‬ ‫‪Tech - Name‬‬ ‫اﺳﻢ اﻟﻔﻨﻲ‬ ‫‪Tech - No‬‬ ‫رﻗﻢ اﻟﻔﻨﻲ‬ ‫٧٥١‬
  40. 40. ‫“‪“U‬‬ ‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬ ‫‪Unit‬‬ ‫وﺡﺪة‬‫‪Unit Rate‬‬ ‫ﺳﻌﺮ اﻟﻮﺡﺪة‬‫‪Un Paid‬‬ ‫ﻏﻴﺮ ﻣﺪﻓﻮع أو ﻏﻴﺮ ﻣﺴﺪد‬ ‫“‪“V‬‬ ‫‪Wards‬‬ ‫اﻟﺘﺮﺟﻤﺔ‬‫‪Valuable‬‬ ‫ﻗﻴﻢ – ﺙﻤﻴﻦ – ﻧﻔﻴﺲ‬‫‪Valuation‬‬ ‫ﺕﻘﺪﻳﺮ – ﺕﺜﻤﻴﻦ – ﺕﻘﻴﻴﻢ‬ ‫‪Value‬‬ ‫ﻗﻴﻤﺔ – اﺳﺘﺤﻘﺎق‬ ‫‪Void‬‬ ‫ﻻغ – ﺏﺎﻃﻞ‬‫‪Vouchers‬‬ ‫ﻣﺴﺘﻨﺪات – ﻗﺴﺎﺋﻢ‬‫‪Vouching‬‬ ‫ﻣﺮاﺝﻌﺔ ﻣﺴﺘﻨﺪﻳﺔ‬ ‫٨٥١‬
  41. 41. “W“ Wards ‫اﻟﺘﺮﺟﻤﺔ‬ Wage ‫اﻷﺝﺮ‬ Warehouse ‫ﻣﺨﺰن – ﻣﺴﺘﻮدع‬ Warehousing ‫ﺕﺨﺰﻳﻦ‬ Wealth ‫ﺙﺮوة- ﻣﺎل – ﻏﻨﻰ‬Wholesale Price ‫ﺳﻌﺮ اﻟﺠﻤﻠﺔ‬Whole Sale Trade ‫ﺕﺠﺎرة اﻟﺠﻤﻠﺔ‬ Work Order ‫أﻣﺮ اﻟﺘﺸﻐﻴﻞ‬ Work Orders ‫أواﻣﺮ اﻟﺘﺸﻐﻴﻞ‬Work in Progress ‫أﻋﻤﻞ ﺕﺤﺖ اﻟﺘﺸﻐﻴﻞ‬Working Capital ‫رأﺳﻤﺎل ﻋﺎﻣﻞ‬ Working Life ‫اﻟﻌﻤﺮ اﻹﻧﺘﺎﺝﻲ‬ Works Cost ‫ﺕﻜﻠﻔﺔ اﻟﺼﻨﻊ‬ ١٥٩
  42. 42. “Y“ Wards ‫اﻟﺘﺮﺟﻤﺔ‬ Yearly ‫ﺳﻨﻮﻳﺎ‬ ً Yearly Income ‫إﻳﺮاد ﺳﻨﻮي‬Yearly Expense ‫ﻣﺼﺮوف ﺳﻨﻮي‬ Yearly Sales ‫اﻟﻤﺒﻴﻌﺎت اﻟﺴﻨﻮﻳﺔ‬Yearly Purchases ‫اﻟﻤﺸﺘﺮﻳﺎت اﻟﺴﻨﻮﻳﺔ‬Yearly Account ‫اﻟﺤﺴﺎب اﻟﺴﻨﻮي‬ “Z“ Wards ‫اﻟﺘﺮﺟﻤﺔ‬ Zero ‫ﺹﻔﺮ‬ Zone ‫ﻣﻨﻄﻘﺔ‬ ١٦٠

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