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Commercial terminologies
- 1. اﻟﻔﺼﻞ اﻟﺜﺎﻟﺚ ﻗﺎﻣﻮس اﻟﻤﺼﻄﻠﺤﺎت اﻟﺘﺠﺎرﻳﺔ Commercial Terminologies DICTIONARY ١١٩
- 2. Introdution In this dictionary there is a selection of more lmportont and necessary commercial terminologis which are selected to the help of every one who needs it , especially the students of commercial studies in secondary schools , lnsyitutes and colleges of commerce and so do business men . the aim of this dictionary is to facilatate a beginner in commercial studies to understand quickle the commercial terminologies required . ﻧﻘﺪم ﻓﻲ هﺬا اﻟﻘﺎﻣﻮس اﻟﻤﺼﻄﻠﺤﺎت اﻟﺘﺠﺎرﻳﺔ اﻟﺘﻲ ﻧﺮى أﻧﻬﺎ أآﺜﺮ أهﻤﻴﺔ وﺿﺮورﻳﺔ ﻟﻤﺴﺎﻋﺪة اﻟﺬﻳﻦ ﻳﻌﻤﻠﻮن ﻓﻲ ﻣﺠﺎل اﻟﺪراﺳﺎت اﻟﺘﺠﺎرﻳﺔ وﺧﺎﺹﺔ اﻟﻄﻠﺒﺔ ﻓﻲ اﻟﺜﺎﻧﻮﻳﺎت واﻟﻤﻌﺎهﺪ 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. “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 – ﻣﺼﻠﺤﺔ Administration Expenses ﻣﺼﺎرﻳﻒ إدارﻳﺔ Administration Couneil ﻣﺠﻠﺲ اﻹدارة Admission ﺳﻤﺎح – ﻗﺒﻮل – دﺧﻮل Admission of Partener ﺿﻢ ﺷﺮﻳﻚ Advance ﻣﻘﺪم – ﻗﺮض – ﺳﻠﻔﻴﺔ Advantages ﻣﺰاﻳﺎ – ﻓﻮاﺋﺪ ١٢١
- 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 – ﻣﻮاﻓﻘﺔ Approval of Balance Sheet إﻋﺘﻤﺎد اﻟﻤﻴﺰاﻧﻴﺔ Approve ﻳﻮاﻓﻖ Archives أرﺷﻴﻒ – ﻣﺤﻔﻮﻇﺎت – ﺳﺠﻼت Arrangement ﺕﺮﺕﻴﺐ – اﺕﻔﺎق – ﻧﻈﺎم ٢٢١
- 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 ﺡﺴﺎﺏﺎت Auditor Report ﺕﻘﺮﻳﺮ اﻟﻤﺮاﺝﻊ Auxiliary Books دﻓﺎﺕﺮ ﻣﺴﺎﻋﺪة Average ﻣﻌﺪل – ﻣﺘﻮﺳﻂ – ﻧﺴﺒﺔ ٣٢١
- 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 اﻟﺒﻨﻮك Bank Commission ﻋﻤﻮﻟﺔ اﻟﺒﻨﻚ Bank 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. “ 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 ﺷﻐﻞ Business Activity ﻧﺸﺎط ﺕﺠﺎري Business Name إﺳﻢ ﺕﺠﺎري Buy ﻳﺸﺘﺮي Buyer ﻣﺸﺘﺮي Brange ﻓﺮع ١٢٥
- 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 رأﺳﻤﺎل Capital 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 ﻧﻘﻞ Carry Forward ﺕﺮﺡﻴﻞ – ﻧﻘﻞ ) رﺹﻴﺪ ( Cash ﺹﻨﺪوق – ﻧﻘﺪ Cash Account ﺡﺴﺎب اﻟﺼﻨﺪوق Cash Book دﻓﺘﺮ اﻟﻨﻘﺪﻳﺔ Cash 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. “C“ Wards اﻟﺘﺮﺟﻤﺔ Centralisation ﻣﺮآﺰﻳﺔ – ﺕﻤﺮآﺰ Center ﻣﺮآﺰ Certificate ﺷﻬﺎدة آﺘﺎﺏﻴﺔ Certified ﻣﻌﺘﻤﺪ – ﻣﺼﺮف ﻋﻠﻴﻪ Certified Accountant ﻣﺤﺎﺳﺐ ﻗﺎﻧﻮﻧﻲ Chamber 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. “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 إﺝﺒﺎرى Compulsory 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. ““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 اﻷﺹﻠﻴﺔ Cost 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. ““C Wards اﻟﺘﺮﺟﻤﺔ Custom 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. ““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 – إﻗﺮار Declaration 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. “D“ Wards اﻟﺘﺮﺟﻤﺔ Depreciation إﺳﺘﻬﻼك – هﺒﻮط اﻟﻘﻴﻤﺔ Depreciation Fund اﺡﺘﻴﺎﻃﻲ اﻻﺳﺘﻬﻼك Depression آﺴﺎد – اﻧﺨﻔﺎض – هﺒﻮط Depression of Prices هﺒﻮط اﻻﺋﺘﻤﺎن Devaluation ﺕﺨﻔﻴﺾ Devaluation 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. ““D Wards اﻟﺘﺮﺟﻤﺔ Droft Budget ﻣﺸﺮوع ﻣﻴﺰاﻧﻴﺔ Draft Letter ﻣﺴﻮدة ﺧﻄﺎب Draw Abill ﺳﺤﺐ آﻤﺒﻴﺎﻟﺔ Drawer اﻟﺴﺎﺡﺐ Drawee اﻟﻤﺴﺤﻮب ﻋﻠﻴﻪ Drawback رﺳﻮم ﻣﺮﺕﺪﻩ Drawing 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. ““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 – ﻋﻤﺎرة Establishment Expenses ﻣﺼﺎرﻳﻒ ﺕﺄﺳﻴﺲ Estate ﺷﺮآﺔ – ﻋﻘﺎر – ﻣﻠﻚ Excess زﻳﺎدة Exemption From Taxes إﻋﻔﺎء ﻣﻦ اﻟﻀﺮﻳﺒﺔ Expenditure ﻣﺼﺮوف – ﺕﻜﺎﻟﻴﻒ Expenses ﻣﺼﺮوﻓﺎت Expiry إﻧﻘﻀﺎء – إﻧﺘﻬﺎء اﻟﻤﺪة " اﻟﺼﻼﺡﻴﺔ " Export ﺹﺪر Export Bounty ﺕﺼﺪﻳﺮ ٤٣١
- 17. “E“ Wards اﻟﺘﺮﺟﻤﺔ Export Duty ﺿﺮﻳﺒﺔ ﺹﺎدرات Export Embargo ﺧﻄﺮ اﻟﺘﺼﺪﻳﺮ Exportation ﺕﺼﺪﻳﺮ Exportations اﻟﺼﺎدرات Exporter ﻣﺼﺪر Exports ﺹﺎدرات Est - No - رﻗﻢ اﻟﺘﻘﺪﻳﺮ Ext - No - رﻗﻢ اﻟﺘﺤﻮﻳﻠﺔ ١٣٥
- 18. ““F Wards اﻟﺘﺮﺟﻤﺔ Face Value ﻗﻴﻤﺔ اﺳﻤﻴﺔ Factor وآﻴﻞ ﺏﻴﻊ – أﺡﺪ اﻟﻌﻮاﻣﻞ Factors 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. ““F Wards اﻟﺘﺮﺟﻤﺔ Freehold ﻣﻠﻚ ٌﺮ ﺡ Freight أﺝﺮة اﻟﺸﺤﻦ Freight Charges ﻣﺼﺮوﻓﺎت اﻟﺸﺤﻦ Fund ﻣﺒﻠﻎ – اﻋﺘﻤﺎد ﻣﺎﻟﻲ Furniture ﻣﻨﻘﻮﻻت – أﺙﺎﺙﺎت Fax No رﻗﻢ اﻟﻔﺎآﺲ ٧٣١
- 20. ““G Wards اﻟﺘﺮﺟﻤﺔ Gain رﺏﺢ – ﻣﻜﺴﺐ General Expenses ﻣﺼﺎرﻳﻒ ﻋﻤﻮﻣﻴﺔ General Ledger دﻓﺘﺮ اﻷﺳﺘﺎذ اﻟﻌﺎم General 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. ““H Wards اﻟﺘﺮﺟﻤﺔ Handle ﻣﻌﺎﻣﻠﺔ اﻟﺒﻀﺎﺋﻊ Handle with Care ﻣﻌﺎﻣﻠﺔ اﻟﺒﻀﺎﺋﻊ ﺏﻌﻨﺎﻳﺔ Hard Currency ﻋﻤﻠﺔ ﺹﻌﺒﺔ – ﻧﺎدرة Heavy Loss ﺧﺴﺎرة ﺝﺴﻴﻤﺔ Hive اﺳﺘﺄﺝﺮ – اﺳﺘﺌﺠﺎر Home Consumption اﺳﺘﻬﻼك ﻣﺤﻠﻰ Housing إﺳﻜﺎن – إﻋﺪاد ﻣﻨﺎزل Hush Money رﺷﻮة ﻟﻺﺳﻜﺎت Halala هﻠﻠﺔ ٩٣١
- 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 – اﻳﺮاد Income & 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. “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 اﻻﺳﺘﺜﻤﺎر Investment 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. “J“ Wards اﻟﺘﺮﺟﻤﺔ Job ﻋﻤﻞ وﻇﻴﻔﺔ Job Order أﻣﺮ إﻧﺘﺎﺝﻲ Joint ﻣﺸﺘﺮك – ﻣﺤﺎﺹﺔ Joint Account ﺡﺴﺎب ﻣﺸﺘﺮك Journal دﻓﺘﺮ ﻳﻮﻣﻴﺔ Journal Entry ﻗﻴﺪ ﻳﻮﻣﻴﺔ Juristic Personality ﺷﺨﺼﻴﺔ ﻣﻌﻨﻮﻳﺔ ١٤٢
- 25. ““K Wards اﻟﺘﺮﺟﻤﺔ Key ﻣﻔﺘﺎح Key Industry ﺹﻨﺎﻋﺔ رﺋﻴﺴﻴﺔ Kilo آﻴﻠﻮ Kilogram آﻴﻠﻮ ﺝﺮام Kilometre آﻴﻠﻮ ﻣﺘﺮ ٣٤١
- 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 اﻟﺤﻴﺎة Limitation 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. ““L Wards اﻟﺘﺮﺟﻤﺔ Legal Account ﻣﺤﺎﺳﺐ ﻗﺎﻧﻮﻧﻲ Loan Account ﺡﺴﺎب اﻟﻘﺮوض Loanee ﻣﻘﺘﺮض Loaner ﻣﻘﺮض Local Consumption اﺳﺘﻬﻼك ﻣﺤﻠﻲ Long Bills آﻤﺒﻴﺎﻟﺔ ﺏﻌﻴﺪة اﻻﺳﺘﺤﻘﺎق Long Term Loan ﻗﺮض ﻃﻮﻳﻞ اﻷﺝﻞ Loss ﺧﺴﺎرة – ﺕﻠﻒ ٥٤١
- 28. ““M Wards اﻟﺘﺮﺟﻤﺔ Machinary اﻵﻻت واﻟﻤﻌﺪات – اﻟﻤﺎآﻴﻨﺎت Manufacturing 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 ﺕﺠﺎرى Mercantiles 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. “M“ Wards اﻟﺘﺮﺟﻤﺔ Model ﻧﻤﻮذج Money ﻧﻘﻮد – ﻋﻤﻠﺔ Money Rate ﺳﻌﺮ اﻟﻌﻤﻠﺔ Monthly ﺷﻬﺮي Monthly Report ﺕﻘﺮﻳﺮ ﺷﻬﺮي Mortgage رهﻦ ﻋﻘﺎري Mortgage Banks اﻟﺒﻨﻮك اﻟﻌﻘﺎرﻳﺔ ١٤٧
- 30. ““N Wards اﻟﺘﺮﺟﻤﺔ Narration ﺷﺮح ﻗﻴﺪ National 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 – وهﻤﻲ Nominal Capital رأﺳﻤﺎل اﺳﻤﻲ Nominal Value ﻗﻴﻤﺔ اﺳﻤﻴﺔ Non - Acceptance ﻋﺪم ﻗﺒﻮل – رﻓﺾ Non- Payment ﻋﺪم اﻟﺪﻓﻊ Note ﻣﺬآﺮة – إﺷﻌﺎر Notes ﻣﺬآﺮات Number رﻗﻢ – ﻳﺮﻗﻢ Normal ﻋﺎدى ٨٤١
- 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 – ﺕﻤﻠﻴﻚ Owner Ship Coutract ﻋﻘﺪ ﺕﻤﻠﻴﻚ ٩٤١
- 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 رﺏﺢ Partener - 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 – ﺕﺼﺮﻳﺢ Personal Account ﺡﺴﺎب ﺷﺨﺼﻲ Piastre ﻗﺮش Piece work ﺷﻐﻞ ﺏﺎﻟﻘﻄﻌﻴﺔ – ﻣﻘﻄﻮﻋﻴﻪ Plus زاﺋﺪ – ﻣﻀﺎف Political Economy اﻗﺘﺼﺎد ﺳﻴﺎﺳﻲ Post وﻇﻴﻔﺔ – ﻳﺮﺡﻞ ﺡﺴﺎب Postal charges ﻣﺼﺎرﻳﻒ اﻟﺒﺮﻳﺪ Premium ﻗﺴﻂ اﻟﺘﺄﻣﻴﻦ - ﻣﻜﺎﻓﺄة ١٥٠
- 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 رﺏﺢ Profit & 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. ““Q Wards اﻟﺘﺮﺟﻤﺔ Quality ﻧﻮع – ﺹﻨﻒ Quantity آﻤﻴﺔ Quota آﻮﺕﻪ – ﺡﺼﺔ – ﻧﺴﺒﻴﺔ – ﻧﺼﻴﺐ Quota - System ﻧﻈﺎم اﻟﺤﺼﺺ Qty اﻟﻜﻤﻴﺔ ٢٥١
- 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 ﻣﺘﻜﺮرة Replaced part reiceived اﺳﺘﻠﻤﻨﺎ اﻟﻘﻄﻊ اﻟﻤﺴﺘﺒﺪﻟﻪ " اﻟﺮﺝﻴﻊ " Rial رﻳﺎل ٣٥١
- 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 ﺧﺪﻣﺔ Settle an Account ﺳﺪد ﺡﺴﺎﺏﺎ ً Settlement ﺕﺴﺪﻳﺪ – ﺕﺴﻮﻳﺔ – دﻓﻊ – ﺕﺼﻔﻴﺔ Settling up ﺕﺴﻮﻳﺔ – ﺕﺴﺪﻳﺪ اﻟﺤﺴﺎب Share ﺳﻬﻢ – ﻳﻘﺎﺳﻢ ٤٥١
- 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 ﻣﺴﺎﻋﺪة Subsidiary company ﺷﺮآﺔ ﺕﺎﺏﻌﺔ ٥٥١
- 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 – ﻓﺎﺋﺾ Supplies 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. ““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 – اﻟﻨﻘﻠﻴﺎت Transportation Chorges أﺝﻮر اﻟﻤﻮاﺹﻼت Time اﻟﻮﻗﺖ Tech - Name اﺳﻢ اﻟﻔﻨﻲ Tech - No رﻗﻢ اﻟﻔﻨﻲ ٧٥١
- 40. ““U Wards اﻟﺘﺮﺟﻤﺔ Unit وﺡﺪة Unit Rate ﺳﻌﺮ اﻟﻮﺡﺪة Un Paid ﻏﻴﺮ ﻣﺪﻓﻮع أو ﻏﻴﺮ ﻣﺴﺪد ““V Wards اﻟﺘﺮﺟﻤﺔ Valuable ﻗﻴﻢ – ﺙﻤﻴﻦ – ﻧﻔﻴﺲ Valuation ﺕﻘﺪﻳﺮ – ﺕﺜﻤﻴﻦ – ﺕﻘﻴﻴﻢ Value ﻗﻴﻤﺔ – اﺳﺘﺤﻘﺎق Void ﻻغ – ﺏﺎﻃﻞ Vouchers ﻣﺴﺘﻨﺪات – ﻗﺴﺎﺋﻢ Vouching ﻣﺮاﺝﻌﺔ ﻣﺴﺘﻨﺪﻳﺔ ٨٥١
- 41. “W“ Wards اﻟﺘﺮﺟﻤﺔ Wage اﻷﺝﺮ Warehouse ﻣﺨﺰن – ﻣﺴﺘﻮدع Warehousing ﺕﺨﺰﻳﻦ Wealth ﺙﺮوة- ﻣﺎل – ﻏﻨﻰ Wholesale Price ﺳﻌﺮ اﻟﺠﻤﻠﺔ Whole Sale Trade ﺕﺠﺎرة اﻟﺠﻤﻠﺔ Work Order أﻣﺮ اﻟﺘﺸﻐﻴﻞ Work Orders أواﻣﺮ اﻟﺘﺸﻐﻴﻞ Work in Progress أﻋﻤﻞ ﺕﺤﺖ اﻟﺘﺸﻐﻴﻞ Working Capital رأﺳﻤﺎل ﻋﺎﻣﻞ Working Life اﻟﻌﻤﺮ اﻹﻧﺘﺎﺝﻲ Works Cost ﺕﻜﻠﻔﺔ اﻟﺼﻨﻊ ١٥٩
- 42. “Y“ Wards اﻟﺘﺮﺟﻤﺔ Yearly ﺳﻨﻮﻳﺎ ً Yearly Income إﻳﺮاد ﺳﻨﻮي Yearly Expense ﻣﺼﺮوف ﺳﻨﻮي Yearly Sales اﻟﻤﺒﻴﻌﺎت اﻟﺴﻨﻮﻳﺔ Yearly Purchases اﻟﻤﺸﺘﺮﻳﺎت اﻟﺴﻨﻮﻳﺔ Yearly Account اﻟﺤﺴﺎب اﻟﺴﻨﻮي “Z“ Wards اﻟﺘﺮﺟﻤﺔ Zero ﺹﻔﺮ Zone ﻣﻨﻄﻘﺔ ١٦٠