English-Arabic Financial Dictionary http://www.translationdirectory.com/dictionaries/dictionary034.

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English-Arabic Financial Dictionary http://www.translationdirectory.com/dictionaries/dictionary034.htm

Use the search bar to look for terms in all glossaries, dictionaries, articles and other resources
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English-Arabic Financial Dictionary http://www.translationdirectory.com/dictionaries/dictionary034.htm

A |B|C|D|E| F|G| H|I|J|K|L|M|N|O| P|Q|R|S|T|U

|V|W|Y|Z

A [ top ]

Abatement ‫ص‬-./‫ إ‬/ &)'*+ / &'(

Accelerated depreciation @9‫ی‬B5 ‫=<ت‬9>? ‫ك‬2345‫ ا‬/ 789: ‫ك‬2345‫ا‬
Accelerated depreciation (of an 7JKC ) 789>C‫ ا‬/GH-I4>C‫ا‬- ‫رع‬-F4>C‫ك ا‬23C‫ا‬
asset) (‫س‬M>N>C‫ا‬
Acceleration (of maturity) ‫=د‬FC‫= ا‬WM: ‫ل‬-8945‫ق( ا‬-.T45U‫ ا‬7‫ أﺝ‬P:) O‫ی‬BF4C‫ا‬
Access 7Z4‫ ی‬/ ‫ل‬MJ‫و‬
Access Privileges ‫ل‬MJMC‫زات ا‬-)4:‫إ‬
Accessibility ‫ل‬MJMC‫)@ ا‬/-\:‫إ‬
Account ‫ب‬-F‫ﺡ‬
Account Balance ‫ب‬-FTC‫)= ا‬J‫ر‬
Accountant _5-T:
Accounting @`5-T>C‫ا‬
Accounting Assumptions @)`5-T>C‫ت ا‬-b‫ا‬B4cU‫وض أو ا‬B'C‫ا‬
Accounting base @`5-T>C‫@ ا‬.‫ی‬Be /@)`5-T: @.‫ی‬Be d`5-T: ‫س‬-5‫أ‬
Accounting changes @)`5-T>C‫ات ا‬B)f4C‫ا‬
Accounting Concepts @)`5-T>C‫ ا‬g)‫ه‬-'>C‫ا‬
Accounting Entities @)`5-T>C‫ﺡ=ات ا‬MC‫ا‬
Accounting entry d`5-T: =)H
Accounting income d`5-T>C‫ ا‬7(=C‫ا‬
Accounting Information @)`5-T>C‫ت ا‬-:MN9>C‫ا‬
Accounting Objectives @)`5-T>C‫ه=اف ا‬j‫ا‬
Accounting period @)`5-T: ‫ة‬B4c
Accounting Policies @)`5-T>C‫ت ا‬-5-)FC‫ا‬
Accounting practices @)`5-T: ‫ت‬-.)`l+
Accounting principles @)`5-T>C‫دئ ا‬-`>C‫ا‬
Accounting procedure d`5-T: ‫اء‬B‫إﺝ‬
Accounting Procedures @)`5-T>C‫اءات ا‬B‫ﺝ‬U‫ا‬
Accounting Ratios @)?-FTC‫_ ا‬FIC‫ا‬
Accounting Research Bulletins @)`5-T>C‫ث ا‬MT`C‫ات ا‬Bo/
Accounting standard d`5-T: ‫ر‬-)9:
Accounting Standards @)`5-T>C‫ ا‬B)‫ی‬-9>C‫ا‬
Accounting System d`5-T>C‫م ا‬-rIC‫ا‬
Accounting, Accountancy @`5-T>C‫ ا‬gNW /@`5-T:
Accounts Payable P)Is‫=ا‬C‫ت ا‬-?-F‫ﺡ‬
Accounts payable (balance sheet) (@):M>9C‫)@ ا‬/‫ا‬u)>C‫@ )ا‬Is‫ دا‬g:‫ ذ‬/@Is‫ت دا‬-?-F‫ﺡ‬
Accounts receivable (balance sheet, ‫ب‬-F‫ ﺡ‬،@):M>9C‫)@ ا‬/‫ا‬u)>C‫@ ) ا‬I‫=ی‬: g:‫ ذ‬/@I‫=ی‬: ‫ت‬-?-F‫ﺡ‬
asset account) (‫ل‬MJj‫ ا‬/‫دات‬M‫ﺝ‬M>C‫ا‬

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Accounts Recievable ‫ء‬2>9C‫ت ا‬-?-F‫ﺡ‬

Accrual (accrual accounting) (‫ق‬-.T45<‫`@ ا‬5-T:) ‫ق‬-.T45‫ا‬
Accrual accounting ‫ق‬-.T45<‫س ا‬-5‫ أ‬wNW @`5-T>C‫ا‬
Accrual accounting @`5-T>C‫ ا‬dc ‫ق‬-.T45U‫س ا‬-5‫أ‬
Accrual Basis of Accounting d`5-T>C‫ق ا‬-.T45U‫س ا‬-5‫أ‬
Accruals @‫ی‬MF4C‫ت ا‬-?-F‫ﺡ‬
Accrued depreciation, accumulated
g‫اآ‬B4>C‫ك ا‬2‫ ا<ه‬/ xT4F>C‫ك ا‬2‫ا<ه‬
depreciation
Accrued expense ( accrual
@)/‫ا‬u): ،‫ق‬-.T45<‫`@ ا‬5-T: ) xT4F: ‫وف‬BZ:
accounting, balance sheet, liability
(‫ت‬-?MNl>C‫ب ا‬-F‫ ﺡ‬،@):M>W
account)
Accrued interest (revenue) (&`.C‫@ ا‬.T4F:) (‫اد‬B‫@ )إی‬.T4F>C‫=ة ا‬s-'C‫ا‬
Accrued revenue (accrual
@)/‫ا‬u): ، ‫ق‬-.T45<‫`@ ا‬5-T:) @.T4F>C‫ادات ا‬B‫ی‬U‫ا‬
accounting, balance sheet, liability
(‫ل‬MJ<‫ا‬/‫دات‬M‫ﺝ‬M>C‫ب ا‬-F‫ ﺡ‬،@):M>W
account)
Accrued Revenues @.T4F>C‫ادات ا‬B‫ی‬U‫ا‬
Accumulated depreciation, accrued
‫ك‬2‫ ا<ه‬GZ*: ،xT4F>C‫ك ا‬2‫ ا<ه‬،g‫اآ‬B4>C‫ك ا‬2‫ا<ه‬
depreciation, allowance for
(‫ل‬MJj‫ ا‬/‫دات‬M‫ﺝ‬M>C‫ب ا‬-F‫ ﺡ‬،@):M>9C‫)@ ا‬/‫ا‬u)>C‫)ا‬
depreciation (bala
Accumulated profit, earned surplus x.T4>C‫& ا‬s-'C‫ ا‬،g‫اآ‬B4>C‫ ا‬z?BC‫ا‬
Accumulated reserves, reserves
(@):M>9C‫)@ ا‬/‫ا‬u)>C‫ط )ا‬-)4‫ ا<ﺡ‬،@>‫اآ‬B4>C‫ت ا‬-e-)4‫ا<ﺡ‬
(balance sheet)
Accumulating Saving and Credit
d9)>8+ B)cM+‫اض و‬BH‫@ إ‬F5|:
Association, ASCA
Acid test ratio @9‫ی‬BFC‫@ ا‬CM)FC‫`@ ا‬F/
Acid-test ratio ‫دة‬-TC‫@ ا‬CM)FC‫`@ ا‬F/
Acquisition cost ‫ء‬-I4HU‫'@ ا‬N\+
Acquisition cost ‫ء‬-I4H<‫ ا‬/‫ك‬24:U‫'@ ا‬N\+
Actionability 79'C‫ ا‬wNW ‫=رة‬.C‫ا‬
Active loan }o/ ‫ض‬BH /})o/ ‫ض‬BH
Active saving account }o/ /})o/ B)cM+ ‫ب‬-F‫ﺡ‬
Activity based costing (ABC) ‫ط‬-oIC‫س ا‬-5‫ أ‬wNW ~)C-\4C‫ب ا‬-F4‫اﺡ‬
Actual amount @).).TC‫)>@ ا‬.C‫ا‬/dN9'C‫ ا‬N`>C‫ا‬
Actual Cost @)N9'C‫'@ ا‬N\4C‫ا‬
Actual cost @).).TC‫ ا‬/@)N9'C‫'@ ا‬N\C‫ا‬/@'N\4C‫ا‬
Actual loss @)N9'C‫رة ا‬-F*C‫ا‬
Actuary (insurance) P):€4C‫ت ا‬-?-F‫ ﺡ‬B)`( (P):€4C‫ ) ا‬P>*>C‫ا‬
Added Value @c->C‫)>@ ا‬.C‫ا‬
Additional credit dc-b‫ إ‬d/->4s‫ﺡ= ا‬
Additional poid-in capital ‫ل‬->C‫دة رأس ا‬-‫زی‬
Address Mapping Table (AMT) P‫وی‬-I9C‫)} ا‬l*+ ‫ﺝ=ول‬
Adjustable rate 7‫=ی‬94NC 7?-H B95 /‫=ل‬9:
Adjusted cost of capital @C=9>C‫ل ا‬->C‫'@ رأس ا‬N\+
Adjusted income ‫=ل‬9>C‫ ا‬7(=C‫ا‬
Adjusted income statement @C=9>C‫ ا‬7(=C‫>@ ا‬s-H /‫ن‬-)?
Adjusted interest rate @C=9>C‫=ة ا‬s-'C‫`@ ا‬F/

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Adjusted operating profit ‫=ل‬9>C‫ ا‬dN)fo4C‫ ا‬z?BC‫ا‬

Adjusted return on assets ‫=ل‬9>C‫ل ا‬MJj‫ ا‬/‫دات‬M‫ﺝ‬M>C‫ ا‬wNW =s-9C‫ا‬
Adjusted return on equity ‫=ل‬9>C‫\)@ ا‬N>C‫ق ا‬M.‫ ﺡ‬wNW =s-9C‫ا‬
Adjusted Trial Balance ‫=ل‬9>C‫@ ا‬9‫اﺝ‬B>C‫ان ا‬u):
Adjusted trial balance, post-closing @9‫اﺝ‬B>C‫ان ا‬u): ‫ق‬2ƒ‫= إ‬9?-‫=ل‬9>C‫@ ا‬9‫اﺝ‬B>C‫ان ا‬u):
trial balance d`‫ی‬B84C‫ا‬
Adjusting / Adjustment @‫ی‬MF+ /7‫=ی‬9+
Adjusting account @‫ی‬MF+ ‫ب‬-F‫ ﺡ‬/‫=ل‬9: ‫ب‬-F‫ﺡ‬
Adjusting entry @‫ی‬MF+ =)H
Adjusting Entry @‫ی‬MF+ =)H
Adjustment bonds @‫ی‬MF4C‫=ات ا‬I5
Adjustment bonds @‫ی‬MF4C‫=ات ا‬I5
Administration @‫داری‬U‫ ا‬7s-F>C‫ا‬
Administrative efficiency @‫ء„ إداری‬-'‫آ‬
Administrative expense @‫ری~ إداری‬-Z:
Administrative expense rate @‫داری‬U‫ری~ ا‬-Z>C‫=ل ا‬9:
Administrative Expenses @‫داری‬U‫ت ا‬-c‫و‬BZ>C‫ا‬
Administrator B‫=ی‬:
Adminstration Cost ‫دارة‬U‫)~ ا‬C-\+
Advance account -ً :=.: ‫ع‬Mc=: ‫ب‬-F‫ﺡ‬
Advance deposit @:=.: @9‫ودی‬
Advance deposit requirement ‫=م‬.>C‫ی=اع ا‬U‫_ ا‬Nl4:
Advance Payment Guarantee @:=.>C‫@ ا‬9c=C‫ن ا‬->b
Advance repayment †:=.: @9c‫د‬
/P)'‡M>NC @'N5 /P)'‡M>NC (‫=ة‬3W ‫'@ أو‬N5) @9c‫د‬
Advance to employees (balance
/‫دات‬M‫ﺝ‬M>C‫ب ا‬-F‫ ﺡ‬،@):M>9C‫)@ ا‬/‫ا‬u)>C‫ ) ا‬P):=*4F>NC
sheet, asset account)
(‫ل‬MJj‫ا‬
Adverse opinion ‫رض‬-9: ‫رأي‬
Adverse opinion (audit) (x)H=+) ‫رض‬-9: /‰‫آ‬-9: ‫رأي‬
Affiliated company @.).‫آ@ ﺵ‬B‫ ﺵ‬/ @l`+B: @‫آ‬B‫ﺵ‬
Age accrued interest (to) (accrual
(‫ق‬-.T45<‫`@ ا‬5-T:) (‫„)ل‬Bّ>ِ 9>C‫@ ا‬.T4F>C‫=ة ا‬s-'C‫ا‬
accounting)
Aged portfolio (at risk), aging of
@r'T>C‫دم ا‬-.+ ،(Bl( dc) @:‫د‬-.4: @r'T:
portfolio (at risqué)
Agent 7)‫وآ‬
Aging categories, (aging of loans) (‫وض‬B.C‫دم ا‬-.+) ،‫دم‬-.4C‫ت ا‬-')IZ+
Aging of loans ‫وض‬B.C‫دم ا‬-.+
Aging schedule ‫دم‬-.4C‫ﺝ=ول ا‬
Agreed- upon procedure (audit) (x)H=+) -3)NW ‫رف‬-94: /x'4: ‫اءات‬B‫إﺝ‬
Agricultural Banks @)W‫را‬uC‫رف ا‬-Z>C‫ا‬
Agricultural Development Banks @)W‫را‬uC‫>)@ ا‬I4C‫رف ا‬-Z:
Air Way Bill ‫ي‬M‫ ﺝ‬PT‫@ ﺵ‬Z)CM?
Allocate (to reserves) (to) (‫( )ل‬de-)4‫ﺡ‬2C ) 7)>T+ /G)Z*+
Allocation O‫زی‬M+ / g)F.+ / G)Z*+

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Allocation of loan proceeds ‫وض‬B.C‫ ا‬P: ‫ت‬2ZT4>C‫( ا‬O‫زی‬M+) G)Z*+

Allocation of net income z?BC‫ ا‬dc-J G)Z*+
Allocation of resources ‫در‬-Z>C‫ ا‬G)Z*+
Allocation, appropriation of profits ‫ح‬-?‫ر‬j‫ ا‬G)Z*+
Allowance for depreciation,
xT4F: ‫ك‬2‫ اه‬،g‫اآ‬B4: ‫ك‬2‫ اه‬،‫ك‬2‫ ا<ه‬GZ*:
accumulated depreciation, accrued
(‫ل‬MJj‫ ا‬/‫دات‬M‫ﺝ‬M>C‫ب ا‬-F‫ ﺡ‬،@):M>9C‫)@ ا‬/‫ا‬u)>C‫)ا‬
depreciation (bala
Allownce for doubtful Account -3)c ‫ك‬M\o>C‫ن ا‬M‫=ی‬C‫ ا‬GZ*:
Amalgamation ‫ج‬-:=/U‫ا‬
Amalgamation ‫ج‬-:=/‫إ‬
American Accounting Assosiation @)\‫ی‬B:j‫`@ ا‬5-T>C‫)@ ا‬9>‫ﺝ‬
Amortisation (of a loan) (US:
‫ك‬2345‫ض( ا‬B.C‫*')& )ا‬+ ‫ء‬-'e‫إ‬
amortization)
Amortisation schedule (Us:
&)'*4C‫ ا‬/‫=اد‬FC‫ ا‬/‫ء‬-'eU‫ﺝ=ول ا‬
amortization)
Amortisation, depreciation (US:
(7J‫ك )أ‬2‫ اه‬،‫ء‬-'e‫إ‬
amortization) (asset)
Amortization ‫ك‬2345U‫ا‬
Amortization ‫ك‬2345<‫ا‬
Amortization P‫=ی‬C‫ك ا‬2345‫إ‬
Amortize a loan (to) (US: amortize) ‫ض‬B.C‫ك ا‬2‫اه‬/‫ء‬-'e‫إ‬
Amortized principle (loan)
(‫ض‬BH) N3>C‫ا‬/€'l>C‫)= ا‬JBC‫ا‬
(amortized)
Amount outstanding gs-.C‫)= ا‬JBC‫ا‬
Analytical Estimating dN)NT4C‫ ا‬B‫=ی‬.4C‫ا‬
Annual depreciation of donated
@4?- ‫دات‬M‫ﺝ‬M>NC /@‫ﺡ‬MI>>C‫ال ا‬M:KC ‫ي‬MIFC‫ك ا‬2‫ه‬U‫ا‬
funds for fixed assets
Annual financial statements @‫ی‬MIFC‫)@ ا‬C->C‫ ا‬gs‫ا‬M.C‫ا‬
Annual general meeting (AGM) ‫م‬-W ‫ي‬MI5 ‫ع‬->4‫اﺝ‬
Annual reports @‫ی‬MI5 B‫ری‬-.+
Annual/annualised percentage rate
‫ي‬MIFC‫=ة ا‬s-'C‫ ا‬B95 /‫ي‬MI5
(APR)
Annualisation ‫ي‬MIFC‫ ا‬7‫ی‬MT4C‫ا‬
Annualized interest rate ‫ي‬MIFC‫=ة ا‬s-'C‫=ل ا‬9: /@`F/
Annuity ‫ي‬MI5 7(‫د‬
Apex funds zI>C‫ ا‬x‫دی‬-IJ
@C‫ى دو‬M4F: wNW 7‫ی‬M>+ 7`.4F+ @F5|: @l?‫ را‬/‫د‬-T+‫ا‬
Apex institution, apex organization
7‫ی‬M>4C‫ت ا‬-F5|>C @bB.+ ‫@ أو‬W‫ز‬M+ g P: ‫@ و‬.lI: ‫أو‬
Apex loan ‫ة‬2W‫@ أ‬F5|>C‫د ا‬-T+j‫ ا‬P: ‫ض‬BH
Application for membership @‫ی‬M9C‫_ ا‬Ne
Application of funds (financing plan) (7‫ی‬M>+ @l( ) 7‫ی‬M>+ _Ne
Appraisal ‫داء‬j‫ ا‬g)).+
Appraisal B‫=ی‬.+ /g)).+ /P)>*+
Appropriation of profits, allocation
‫ح‬-?‫ر‬j‫ ا‬O‫زی‬M+ ،‫ح‬-?‫ر‬j‫ ا‬G)Z*+
of profits
Arrears ‫ات‬B(€4>C‫ا‬

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Arrears Oc=C‫ة ا‬B(€4: C-`: /‫ات‬B(€4:

Arrears rate, past due rate, ‫=ل‬9: ،‫ق‬-.T45<<=9: ،B(€4C‫=ل ا‬9: /‫ات‬B(€4>C‫`@ ا‬F/
delinquency rate B(€4C‫ا‬
ASCA, Accumulating Savings and
d9)>8+ B)cM+‫اض و‬BH‫@ إ‬F5|:
Credit Association
Asset (balance sheet) (@):M>9C‫)@ ا‬/‫ا‬u)>C‫دة)ا‬M‫ﺝ‬M:/7J‫أ‬
Asset account ‫دة‬M‫ﺝ‬M>C‫ ا‬/7Jj‫ب ا‬-F‫ﺡ‬
Asset and liability management ‫ام‬u4C<‫ا‬/ gZ*C‫د و ا‬M‫ﺝ‬M>C‫ا‬/ 7Jj‫إدارة ا‬
/‫ت‬-?MNl>C‫ ا‬/‫م‬MZ*C‫ل وا‬MJj‫ ا‬/‫دات‬M‫ﺝ‬M>C‫@ ا‬N?-.:
Asset and liability matching
‫ام‬u4C<‫ وا‬7Jj‫>@ ا‬s‫ا‬M:
Asset quality (‫دات‬M‫ﺝ‬M>C‫ )أو ا‬-7Jj‫)@ ا‬WM//‫دة‬M‫ﺝ‬
Asset utilization 7Jj‫*=ام ا‬45‫ا‬
Assets ‫ل‬MJ‫أ‬
Assets ‫ل‬MJ‫أ‬
Associated cost @l`+B>C‫'@ ا‬N\4C‫ا‬
Association @)9>‫ ﺝ‬/ @?-./
ATM dC“‫اف ا‬BZC‫ت ا‬-I)‫آ‬-:
Attribute @)J-(
Audit @9‫اﺝ‬B: /x)H=+
Audit committee @9‫اﺝ‬B>C‫ ا‬/x)H=4C‫@ ا‬I8C
Audit evidence ‫ت‬-`U‫@ ا‬C‫ أد‬/x)H=4C‫@ ا‬I)?
Audit Report @9‫اﺝ‬B>C‫ ا‬B‫ی‬B.+
Audited financial statements @9‫اﺝ‬B: /@.H=: @)C-: gs‫ا‬MH
Auditing ‫ت‬-?-FTC‫ ا‬x)H=+ / @9‫اﺝ‬B>C‫ا‬
Auditing and accounting fees @9‫اﺝ‬B>C‫ ا‬/x)H=4C‫`@ وا‬5-T>C‫ب ا‬-9+‫أ‬
Auditing standards @9‫اﺝ‬B>C‫ ا‬/x)H=4C‫ ا‬B)‫ی‬-9:
Auditor ‫ت‬-?-F‫_ ﺡ‬H‫ا‬B: / O‫اﺝ‬B:
Auditor ‫ت‬-?-FTC‫ ا‬xH=:
Authentication ‫د‬->4W‫ إ‬/ x)M+
Authorize ‫ض‬M'‫ ی‬/ G(B‫ ی‬/ u)8‫ ی‬/ ‫ل‬M*‫ی‬
Available – for – Sale Securities O)`NC @‫ﺡ‬-4: @)C-: ‫أوراق‬
Average cost of funds, average cost
P‫=ی‬C‫'@ ا‬N\+ }5M4: ،‫ال‬M:j‫'@ ا‬N\+ }5M4:
of debt
Average loan term ‫ض‬B.C‫ة ا‬B4c /‫=ة‬: /B>W }5M4:
Average outstanding balance (of
(‫وض‬B.NC) gs-.C‫)= ا‬JBC‫} ا‬5M4:
loans)
Average remaining life of initial
(‫ات‬MI5) @)s‫=ا‬4?<‫دات ا‬M‫ﺝ‬M>NC d.`4>C‫ ا‬B>9C‫} ا‬5M4:
assets (years)

B [ top ]
BackEnd load ‫ق‬-.T45U‫م ا‬M5‫ر‬
Backing List @”`9+ @>s-H
Back-office (‫=ة‬/-F>C‫_ ا‬4\:) ‫=ة‬/-F>C‫ت ا‬-)N>9C‫_ ا‬4\:
Bad debt B•94: P‫ دی‬/ ‫=وم‬9: P‫ دی‬/ C-‫ ه‬P‫دی‬

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Bad debt, doubtful loan, default

B•94: ‫ض‬BH ،†)c ‫ك‬M\o: ‫ض‬BH ،‫ رديء‬P‫دی‬
loan
Bad will @”)5 ‫ة‬B3‫ ﺵ‬/@9>5
Baggage insurance @94:j‫ ا‬wNW P):€+
Balance an account (to) (‫ب )ل‬-F‫)= ﺡ‬J‫ر‬
Balance on account ‫ب‬-FTC‫ ا‬wNW =)J‫ر‬
Balance sheet @):M>W @)/‫ا‬u):
Balance sheet @):M>9C‫)@ ا‬/‫ا‬u)>C‫ا‬
Balance sheet account @):M>W @)/‫ا‬u): ‫ب‬-F‫ﺡ‬
Balance sheet ratio @):M>W @)/‫ا‬u): @`F/
Balanced accounts @/‫از‬M4: ‫ت‬-?-F‫ﺡ‬
Balancing subsidy (u89C‫)@ ا‬lf4C) @/‫از‬M: @)C-: @/-W‫إ‬
Bank ‫ف‬BZ:
Bank and investment income @)cBZ>C‫ ا‬Os‫دا‬MC‫ر وا‬->•45<‫ ا‬P: 7(‫د‬
Bank book ‫ف‬BZ>C‫ ا‬B4c‫د‬
Bank charges, bank commissions
@)\I?/@)cBZ: ‫<ت‬M>W‫م و‬M5‫ ر‬/ ،@)\I? @CM>W
and fees
Bank current account ‫ري‬-‫ ﺝ‬dcBZ: /I? ‫ب‬-F‫ﺡ‬
Bank interest @)cBZ: /@)\I? ‫=ة‬s-c
Bank rate @)cBZ: /@)\I? @`F/
Bank Rate @)cBZ>C‫=ة ا‬s-'C‫=ل ا‬9:
Bank reconciliation ‫ف‬BZ>C‫ب ا‬-F‫ی@ ﺡ‬MF+
Bank reconciliation procedure @)cBZ: /@)\I? @‫ی‬MF+ ‫اء‬B‫إﺝ‬
Bank statement dcBZ: /d\I? ‫ب‬-F‫~ ﺡ‬o‫آ‬
Bank supervision dcBZ: ‫اف‬B‫إﺵ‬
Bank supervisions, banking ‫اف‬B‫ﺵ‬U‫رف و ا‬-Z>C‫`@ ا‬H‫ا‬B: ‫ت‬-lN5 ،dcBZ: ‫اف‬B‫إﺵ‬
authorities -3)NW
Banking services @)cBZ>C‫ت ا‬-:=*C‫ا‬
Bankruptcy ‫س‬2c‫إ‬
Barrier =)H
Base currency ‫س‬-5j‫@ ا‬N>W
Base indicators @)5-5‫ات أ‬B‫|ﺵ‬:
Base, baseline cost @)5-5‫'@ أ‬N\+ ،‫س‬-5‫أ‬
Basic Accounting Assumptions @)F)sBC‫`)@ ا‬5-T>C‫وض ا‬B'C‫ا‬
Basis of Consolidation @)C->C‫ ا‬gs‫ا‬M.C‫ﺡ)= ا‬M+ ‫س‬-5‫أ‬
Bear market ‫رة‬M‫=ه‬4: ‫ق‬M5
Bearish ‫ط‬M`3C‫ ا‬wC‫† إ‬84:
‫=<ت‬9>C‫ا‬/‫ت‬-l5M4>C‫م و ا‬-H‫ر‬j‫دی@ ) ا‬-3C‫ت ا‬-:29C‫ا‬
Benchmarks
(@)>C-9C‫ا‬
Beneficiary =)'4F>C‫ا‬
Benefit ‫=ة‬s-c / z?‫ر‬
Benefit statement @9'I>C‫ا‬/‫=ة‬s-'C‫ن ا‬-)?
Benefits =s‫ا‬MW
Bidding ‫ء‬-lW g‫=ی‬.+

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Bill of exchange @C-)`>‫ آ‬/‫رة‬M+-c

Bill of Lading PT‫@ ﺵ‬Z)CM?
Billing system B)+‫ا‬M'C‫=اد ا‬W‫م إ‬-r/
Board of Directors ‫دارة‬U‫‰ ا‬N8:
Body corporate, corporate body @F5|>C‫ ا‬/@‫آ‬BoC‫ ا‬gF‫ﺝ‬
Bonds ‫=ات‬IFC‫ا‬
Book keeper B+-c=C‫ ا‬5-:
Book keeper's entry B+-c=C‫ ا‬5-: =)H
Book of original entity ‫ول‬j‫)= ا‬.C‫ ا‬B4c‫د‬
Book value @)`5-T: @>)H / @‫ی‬B4c‫)>@ د‬H
Book value @‫ی‬B4c=C‫)>@ ا‬.C‫ا‬
Borrow ‫ض‬B4.‫ی‬
Borrower ‫ض‬B4.:
Borrower in default B•94: ‫ض‬B4.:
Borrowing capacity ‫اض‬B4H<‫ ا‬wNW ‫=رة‬.C‫ا‬
Borrowing cost ‫اض‬B4H<‫'@ ا‬N\+ /@'N‫آ‬
Borrowing requirements ‫اض‬B4H<‫ت ا‬-`Nl4:
Branch ‫ع‬Bc
Branch Banks ‫وع‬B'C‫رف ذات ا‬-Z>C‫ا‬
Branch, branch office ‫ع‬B'C‫_ ا‬4\: ،‫ع‬Bc
Branch-level staff (‫ع‬B'C‫ى ا‬M4F: wNW ‫ن‬M'‡M:)‫ع‬B'C‫ ا‬M'‡M: /MN:-W
Brand name ‫ة‬u)>>C‫@ ا‬:29C‫ا‬
@)/‫ا‬u): ، ‫ق‬-.T45<‫`@ ا‬5-T:) @.T4F>C‫ادات ا‬B‫ی‬U‫ا‬
Branding
"‫ة‬-F‫ ﺡ‬،@):M>W
Break even (to) (‫دل )ل‬-94C‫@ ا‬l./
Break even point ‫دل‬-94C‫@ ا‬l./ / ‫وي‬-F4C‫ ا‬B95
Break-even analysis ‫دل‬-94C‫@ ا‬l./ 7)NT+
Break-even point ‫دل‬-94C‫@ ا‬l./
Bridging facility, bridging loan,
‫ي‬B)F8+ ‫ن‬->4s‫أ‬/‫ي‬B)F8+ ‫ض‬BH /B)F84NC @)C—
bridging credit
Broker })5‫ و‬/ ‫ر‬-F>5
Browse z'Z+ / ‫اض‬B945‫إ‬
Browser z'Z4: / ‫ض‬B94F:
Budget request @/‫از‬M>C‫_ ا‬Ne
Budget variance @/‫از‬M>C‫اف ا‬BT/‫ا‬
Budgetary aid @/‫از‬M>C‫ ا‬gW‫د‬
Budgetary surplus @/‫از‬M>C‫ ا‬dc &s-c
Budgeted amount @/‫از‬M>C‫ ا‬dc ‫د‬MJB: N`:
Buildings (balance sheet account, /‫دات‬M‫ﺝ‬M>C‫ب ا‬-F‫ ﺡ‬،@):M>9C‫)@ ا‬/‫ا‬u)>C‫ ) ا‬d/-`:
asset account) (‫ل‬MJj‫ا‬
Bull market ‫د‬M9ZC‫ ا‬wC‫@ إ‬384: @J‫ر‬M? ‫ق أو‬M5
Bullish ‫د‬M9ZC‫ ا‬wC‫† إ‬84:
Business accounting ‫وع‬Bo>C‫`@ ا‬5-T:
Business enterprise @‫ری‬-8+ ‫€ة‬oI:

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Business operator ‫وع‬Bo>C‫ﺡ_ ا‬-J /‫وع‬Bo>C‫ ا‬7fo:

Business plan ‫ل‬->Wj‫@ ا‬l(/‫وع‬Bo>C‫@ ا‬l(
Business planning ‫ل‬->WKC })l*4C‫ا‬/‫وع‬Bo>NC })l*4C‫ا‬
Business risk ‫ل‬->Wj‫ا‬/‫وع‬Bo>C‫ة ا‬Be-*:
Buying Rate ‫اء‬BoC‫ ا‬B95
Bylaw dN(‫=ا‬C‫ن ا‬M/-.C‫ا‬

C [ top ]

Calculation of reserve de-)4‫ب ا<ﺡ‬-F4‫اﺡ‬

Call Loan 7‫ﺝ‬j‫ ا‬B)ZH ‫ض‬BH / _NlC‫= ا‬IW ‫=د‬F+ @'N5
Call price ‫داد‬B45U‫ ا‬B95
Cancelled debt wfN: P‫دی‬
Capacity to reimburse, ability to
Oc‫دة د‬-W‫ إ‬،=‫=ی‬F4C‫ ا‬/‫=اد‬FC‫ ا‬wNW ‫=رة‬.C‫ا‬
reimburse, to repay
Capital ‫ل‬->C‫رأس ا‬
Capital Account ‫ل‬->C‫ب رأس ا‬-F‫ﺡ‬
Capital adequacy ‫ل‬->C‫ی@ رأس ا‬-'‫آ‬
Capital adequacy report ‫ل‬->C‫ی@ رأس ا‬-'‫ آ‬B‫ی‬B.+
Capital asset(s), fixed asset(s),
7J‫ أ‬،gs‫ دا‬7J‫ أ‬،™?- 7J‫ أ‬،dC->5‫ل( رأ‬MJ‫) أ‬7J‫أ‬
permanent asset(s), tangible
‫س‬M>N:
asset(s)
Capital cost allowance ‫ل‬->C‫'@ رأس ا‬N\+ ‫ت‬-ZZ*:
Capital equipment, capital goods @)C->5‫ رأ‬ON5 ،@)C->5‫=ات رأ‬9:
Capital expenditure @)C->5‫ری~ رأ‬-Z:
Capital Expenditures @)C->5‫أ‬BC‫ت ا‬-.'IC‫ا‬
Capital formation ‫ل‬->C‫ رأس ا‬P‫ی‬M\+
Capital gain @)C->5‫ح رأ‬-?‫أر‬
Capital Gains @)C->5‫ح رأ‬-?‫ أر‬/ @)C->5‫_ رأ‬5-\:
Capital goods, capital equipment @)C->5‫=ات رأ‬9: ،@)C->5‫ رأ‬ON5
Capital grant @)C->5‫@ رأ‬TI:
Capital lease dC->5‫ر رأ‬-8”45‫= ا‬.W
Capital requirements ‫ل‬->C‫ت رأس ا‬-`Nl4:
Capitalisation (@N>5‫ل ) ر‬-: ‫ رأس‬wC‫ إ‬7‫ی‬MT+ /@N>5BC‫أ‬
Capitalization @N>5‫ر‬
Capitalization rate (@N>5BC‫ )ا‬dC->5‫أ‬BC‫ ا‬P‫ی‬M\4C‫=ل ا‬9:
Capitalize (to) (7>5B‫ل ) ی‬-: ‫ رأس‬wC‫ل إ‬MT‫ ی‬/7>5B‫ی‬
Carrying Value @‫ی‬B4c=C‫)>@ ا‬.C‫ا‬
Cash @‫=ی‬.IC‫ ا‬/ =.IC‫ا‬
Cash (in) flow from operations ‫ت‬-)N>9C‫ ا‬P: ‫ارد‬MC‫ ا‬/xc=4>C‫= ا‬.IC‫ا‬
Cash account ‫=وق‬IZC‫ ا‬/@‫=ی‬.IC‫ب ا‬-F‫ﺡ‬
Cash accounting @‫=ی‬.IC‫س ا‬-5‫ أ‬wNW @`5-T:
Cash Advance @‫=ی‬./ @'N5
Cash advance @:=.: @‫=ی‬./ @'N5 / @‫=ی‬./ @'N5
Cash and due from banks ‫ف‬BZ>C‫ ا‬P: xT4F>C‫= وا‬.IC‫ا‬

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Cash and equivalents, cash and

=./ wC‫ل إ‬MT4C‫ ا‬P: _‫ی‬B.C‫= وا‬.IC‫ ا‬،†C‫د‬-9‫ ی‬-:‫= و‬.IC‫ا‬
near-cash
Cash assets, cash (balance sheet, ‫ب‬-F‫ ﺡ‬،@):M>9C‫)@ ا‬/‫ا‬u)>C‫= ) ا‬./ ،@‫=ی‬./ ‫دات‬M‫ﺝ‬M:
asset account) (‫ل‬MJj‫ ا‬/‫دات‬M‫ﺝ‬M>C‫ا‬
Cash balance =.IC‫)= ا‬J‫ر‬
Cash banks, cash due from banks, dc =.IC‫ ا‬،‫ف‬BZ>C‫ ا‬P: xT4F>C‫= ا‬.IC‫ ا‬،@‫=ی‬./ ‫رف‬-Z:
cash in banks ‫ف‬BZ>C‫ا‬
Cash Basis of Accounting d`5-T>C‫=ي ا‬.IC‫س ا‬-5j‫ا‬
Cash book, cash journal ‫=ي‬.IC‫=وق ا‬IZC‫)@ ا‬:M‫ ی‬/‫=وق‬IZC‫ ا‬B4c‫د‬
Cash box ‫=وق‬IZC‫ ا‬/@I‫ی‬u*C‫ ا‬/=.IC‫=وق ا‬IJ
Cash budget @‫=ی‬.IC‫@ ا‬+‫از‬M>C‫ا‬
Cash Budget @‫=ی‬.IC‫@ ا‬/‫از‬M>C‫ا‬
Cash count, cash control =.IC‫ ا‬wNW @?-HBC‫ ا‬،=.IC‫د ا‬B‫ﺝ‬
Cash credit ‫=ي‬./ ‫ض‬BH /‫=ي‬./ P‫دی‬
Cash deficit =.IC‫ ا‬dc u8W
Cash deposit, demand deposit, sight
_NlC‫™ ا‬T+ @9‫ ودی‬،_NlC‫@ ا‬9‫ ودی‬،@‫=ی‬./ @9‫ودی‬
deposit
Cash disbursements journal @‫=ی‬.IC‫ت ا‬-9c=C‫ا‬/‫=ي‬.IC‫ف ا‬BZC‫)@ ا‬:M‫ی‬
Cash donation, cash grant, cash
‫=ي‬./ gW‫ د‬/@‫=ی‬./ @/-W‫ إ‬،@‫=ی‬./ @TI:
subsidies
Cash equivalent ‫=ي‬./ šc-\: /‫دل‬-9:
Cash flow ‫=ي‬./ xc=+
Cash flow ‫=ي‬./ xc=+
Cash flow after investment ‫ر‬->•45<‫= ا‬9? ‫=ي‬.IC‫ ا‬xc=4C‫ا‬
Cash flow analysis ‫=ي‬.IC‫ ا‬xc=4C‫ ا‬7)NT+
Cash Flow from operations @)N)fo4C‫ت ا‬-)N>9C‫ ا‬P: @‫=ی‬.IC‫ت ا‬-.c=4C‫ا‬
Cash flow projection, cash ‫ت‬-9HM+ ‫ت‬-e-.5‫ا‬،‫=ي‬.IC‫ ا‬xc=4C‫ت ا‬-9HM+/ ‫ت‬-e-.5‫ا‬
projection @‫=ی‬.IC‫ا‬
Cash flow review ‫=ي‬.IC‫ ا‬xc=4C‫@ ا‬9‫اﺝ‬B:
Cash flow statement, statement of
ObMC‫ ا‬dc B)f4C‫ن ا‬-)? ،‫=ي‬.IC‫ ا‬xc=4C‫>@ ا‬s-H /‫ن‬-)?
change in financial position, change
dC->C‫ ا‬ObMC‫ ا‬dc B)f4C‫ ا‬،dC->C‫ا‬
in financial
Cash Flows Statement @‫=ی‬.IC‫ت ا‬-.c=4C‫>@ ا‬s-H
Cash grant, cash subsidies, cash
@‫=ی‬./ @/-W‫ إ‬،@‫=ی‬./ @TI:
donation
dc =.IC‫`†(ا‬o‫رب )ی‬-.‫ ی‬-:‫ف و‬BZ>C‫ ا‬dc =.IC‫ا‬
Cash in bank and near cash
‫ف‬BZ>C‫ ا‬P: xT4F>C‫= ا‬.IC‫ ا‬،‫رف‬-Z>C‫ا‬
Cash in banks, cash banks, cash P: xT4F>C‫= ا‬.IC‫ ا‬،@‫=ی‬./ ‫رف‬-Z: ،‫رف‬-Z>C‫ ا‬dc =.IC‫ا‬
due from banks ‫ف‬BZ>C‫ا‬
Cash in hand, cash on hand =)C‫ ا‬dc =.IC‫ ا‬،=)C‫ ا‬dc =.IC‫ا‬
Cash in vault @/u*C‫ ا‬dc PZT>C‫= ا‬.IC‫ا‬
Cash inflow (‫ض‬M`.>C‫ ا‬/‫ارد‬MC‫= ا‬.IC‫ارد )ا‬MC‫=ي ا‬.IC‫ ا‬xc=4C‫ا‬
Cash Inflows and Outflows ‫درة‬-ZC‫اردة و ا‬MC‫ت ا‬-.c=4C‫ا‬
Cash input ‫=ي‬./ 7(=:
Cash journal, cash book @‫=ی‬.IC‫ ا‬B4c‫د‬،@‫=ی‬.IC‫)@ ا‬:M‫ی‬
Cash management =.IC‫إدارة ا‬

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Cash Mobility Mapping =.IC‫آ@ ا‬BTC }s‫ا‬B( g5‫ر‬

Cash on hand =)C‫ ا‬dc =.IC‫ا‬
Cash outflow ‫ع‬Mc=>C‫ ا‬/‫در‬-ZC‫= ا‬.IC‫ا‬
Cash outlay, cash expense ‫=ي‬./ ‫وف‬BZ: ،@‫=ی‬./ @.'/
Cash pattern @‫=ی‬.IC‫ب ا‬-)F/‫ب ا‬MN5‫ أ‬/}>/
Cash payment @‫=ی‬./ @9c‫د‬
Cash position =.IC‫ ا‬Ob‫و‬
Cash projection, cash flow
‫=ي‬.IC‫ ا‬xc=4C‫ ا‬OHM+ /‫ت‬-e-.5‫إ‬،@‫=ی‬.IC‫ت ا‬-9HM+
projection
Cash receipt journal @‫=ی‬.IC‫ت ا‬-bM`.: @):M‫ی‬
Cash sales @‫=ی‬.IC‫ت ا‬-9)`>C‫ا‬
Cash suspense account (-ً 4H|: ‫ف‬MHM>C‫ )ا‬xN9>C‫= ا‬.IC‫ب ا‬-F‫ﺡ‬
Cash, cash assets @‫=ی‬./ ‫دات‬M‫ﺝ‬M: ،=./
Cashier ‫=وق‬IZC‫ ا‬P):‫أ‬
Category @”c
Central Bank ‫ي‬u‫آ‬B: ‫ف‬BZ:
Central bank ‫ي‬u‫آ‬B: ‫ف‬BZ:
Certificate of Deposit ‫دة إی=اع‬-3‫ﺵ‬
Certificate of Origin €oI: ‫دة‬-3‫ﺵ‬
Certificate of Origin €oI: ‫دة‬-3‫ﺵ‬
Certificate of Surveillance or
›)4'4C‫@ أو ا‬I‫ی‬-9>C‫دة ا‬-3‫ﺵ‬
Inspection
dc @`5-T>C‫@ ا‬I3: _F‫ ﺡ‬G(B>C‫ ا‬d/M/-.C‫_ ا‬5-T>C‫ا‬
Certified Public Accountant
‫=ة‬T4>C‫ت ا‬-‫<ی‬MC‫ا‬
Certify (to) (financial statement)
(x)H=4C‫)@ ) ا‬C->C‫ ا‬gs‫ا‬M.C‫ ا‬/‫ت‬-/-)`C‫دة )ل( ا‬-3‫ﺵ‬
(audit)
Chains (credit) (‫اض‬BH‫ إ‬/‫ن‬->4s‫@ ) ا‬NFN5
Change in equity position @)\N>C‫ق ا‬M.‫ ﺡ‬Ob‫ و‬dc B)f4C‫ا‬
Change in financial position,
،dC->C‫ ا‬u‫آ‬B>C‫ ا‬dc B)f4C‫>@ ا‬s-H ،dC->C‫ ا‬ObMC‫ ا‬dc B)f4C‫ا‬
statement of changes in financial
‫=ي‬.IC‫ ا‬xc=4C‫ ا‬gs‫ا‬MH
position, cash flow s
Change in working capital 7:-9C‫ل ا‬->C‫ رأس ا‬dc B)f4C‫ا‬
Channel ‫ة‬-IH
Character ‫ف‬B‫ﺡ‬
Character-based lending @)Z*oC‫)@ ا‬N‫ه‬j‫ ا‬wNW gs-.C‫اض ا‬BHU‫ا‬
Chartered Accountant d/M/-H _5-T:
@l‫ی‬B(/@)N\)‫ه‬/‫ت‬-?-FTC‫ ﺝ=ول ا‬/‫ت‬-?-FTC‫ ا‬7)C‫د‬
Charts of account
‫ت‬-?-FTC‫ا‬
Checking account ‫ري‬-‫ب ﺝ‬-F‫ﺡ‬
Checks and balances @)?-H‫ت ر‬-/‫از‬M+‫ا?} و‬Mb
Chief accountant P)`5-T>C‫)‰ ا‬s‫ ر‬/dF)s‫_ ر‬5-T:
Chief financial officer (dC-: /‫ت‬-?-FTC‫ ا‬B‫=ی‬:) dF)s‫ ر‬dC-: ‫|ول‬F:
Citizen Self Help Society @)+‫œا‬C‫=ة ا‬W-F>NC Pe‫ا‬M>C‫)@ ا‬9>‫ﺝ‬
Classification ~)IZ+
Clear an account (to) ‫ب‬-F‫ی@ ﺡ‬MF+

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Clearance Papers G)N*+ ‫أوراق‬

Clearinghouse @J-.>C‫@ ا‬cBƒ
Client 7)>W
Client household surveys ‫ء‬2>9C‫ ا‬Bَ5‫ ُأ‬/ ‫زل‬-I>C ‫ت‬-‫ﺡ‬MF:
Client impact tracking system (‫ء‬2>9C‫ )ا‬Ps-?uC‫ ا‬wNW Bj‫@ ا‬9?-4: ‫م‬-r/
Client outreach (‫ء‬2>9C‫ )ا‬Ps-?uNC ‫ل‬MJMC‫ا‬
Client retention rate (‫ء‬2>9C‫ )ا‬Ps-?uC-? ‫ظ‬-'4‫=ل ا<ﺡ‬9:
Client screening (‫ء‬2>9C‫ )ا‬Ps-?uC‫ز ا‬Bc
Closing balance, balance carried
(‫>= َوّر‬C‫ل )ا‬M.I>C‫)= ا‬JBC‫ ا‬،d:-4( =)J‫ر‬
forward
Closing cost @):-4*C‫'@ ا‬N\4C‫ا‬
Closing entries ‫ل‬-'HU‫د ا‬M)H / @):-4*C‫د ا‬M).C‫ا‬
Closing Exchange Rate ‫ل‬-'HU‫ف ا‬BJ B95
Closing Exchange Rate ‫ل‬-'HU‫ف ا‬BJ B95
Collateral P‫ره‬/‫ت‬-/->b
Collateral savings ‫ن‬->b/P‫ه‬B‫*=م آ‬4F+ ‫ات‬B)cM+ /‫رات‬-(‫إد‬
Collateral substitute P‫ه‬BC‫ا‬/‫ن‬->C‫ ا‬7s‫?=ا‬
Combined cost of funds 7‫ی‬M>4NC @`‫آ‬B>C‫ا‬/@‫آ‬B4o>C‫'@ ا‬N\4C‫ا‬
Combined Financial Statements @9>8>C‫)@ ا‬C->C‫ ا‬gs‫ا‬M.C‫ا‬
Commercial Bank ‫ري‬-8+ ‫ف‬BZ:
Commercial funding ‫ري‬-8+ 7‫ی‬M>+
Commercial Internet Exchange
™/B4/U‫ ا‬wNW ‫ري‬-84C‫دل ا‬-`4C‫>@ ا‬rI:
(CIE)
Commercial Invoice @‫ری‬-8+ ‫رة‬M+-c
Commercial loan ‫ري‬-8+ ‫ض‬BH
Commercial paper ‫=اول‬4NC @N?-H @‫ری‬-8+ @H‫ور‬
Commission @CM>W
Commission @CM>W
Commission an audit (to) (@9‫اﺝ‬B>C‫ )ل( )ا‬x)H=4C‫@ ا‬CM>W
Commissions and fees ‫م‬M5BC‫<ت وا‬M>9C‫ا‬
Commodity ‫اد‬M: / @)C‫ت أو‬-84I: / @W-? / @9N5
Common Stock @‫دی‬-9C‫ ا‬g35j‫ا‬
Common stockholder equity,
‫ل‬-: ‫ رأس‬،P)\C->C‫ق ا‬M.‫ ﺡ‬،P)‫دی‬-9C‫ ا‬P)>‫ه‬-F>C‫ق ا‬M.‫ﺡ‬
owners equity, shareholder's
P)>‫ه‬-F>C‫ال ا‬M:‫أ‬، P)>‫ه‬-F>C‫\)@ ا‬N: ‫ق‬M.‫ﺡ‬،P)>‫ه‬-F>C‫ا‬
capital, shareholder's e
Company @‫آ‬B‫ﺵ‬
Comparative Financial Statements @/‫ر‬-.>C‫)@ ا‬C->C‫ ا‬gs‫ا‬M.C‫ا‬
Comparative Income Statement @/‫ر‬-.: 7(‫>@ د‬s-H
Compensating balance d‫ی‬M94C‫)= ا‬JBC‫ا‬
Completed Contract Method @:-4C‫د ا‬M.9C‫@ ا‬.‫ی‬Be
Compliance Audit ‫ن‬-W‫ذ‬U‫ ا‬x)H=+
Components of share holders’
(P)>‫ه‬-F>C‫\)@ )ا‬N>C‫ق ا‬M.‫ت ﺡ‬-/M\:
equity
Compound interest @`‫آ‬B: ‫=ة‬s-c

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Compound interest rate @`‫آ‬B>C‫=ة ا‬s-'C‫=ل ا‬9: /d>‫اآ‬B4C‫=ة ا‬s-'C‫ ا‬B95

Compound rate growth @`‫آ‬B>C‫=ة ا‬s-'C‫ ا‬M>//(d>‫اآ‬B4C‫ )ا‬g‫اآ‬B4>C‫ ا‬M>IC‫=ل ا‬9:
Comprehensive planning 7:-‫)} ﺵ‬l*+
Compulsory savings, forced savings ‫ري‬-`‫ إﺝ‬B)cM+ /‫ر‬-(‫ إد‬،d:‫ا‬uC‫ إ‬B)cM+ /‫ر‬-(‫إد‬
Conceptual Formulation @‫ی‬BrIC‫ƒ@ ا‬-)ZC‫ا‬
Conceptual framework ‫ي‬B\c ‫ر‬-e‫إ‬
Concession ‫ز‬-)4:U‫ا‬
Concessional debt @‫زی‬-)4:‫ن ا‬M‫دی‬
Concessional loan ‫=دة‬T: ‫رزات‬-)4:‫ض ذو ا‬BH
Conservative principle  'T4C‫`=أ ا‬:
Consilidation ‫ج‬-:=/‫إ‬
Consistency ‫ت‬-`•C‫ا‬
Consolidate maturities (to) @9>8: ‫ت‬-H-.T45‫ا‬
Consolidated Accounting Entities @8:=I>C‫`)@ ا‬5-T>C‫ﺡ=ات ا‬MC‫ا‬
Consolidated balance sheet @8:=: /‫ﺡ=ة‬M: @):M>W @)/‫ا‬u):
Consolidated financial statement @8:=: /‫ﺡ=ة‬M: @)C-: gs‫ا‬MH /‫ت‬-/-)?
Consolidated Financial Statements ‫ﺡ=ة‬M>C‫)@ ا‬C->C‫ ا‬gs‫ا‬M.C‫ا‬
Consolidated Financial Statements ‫ﺡ=ة‬M>C‫)@ ا‬C->C‫ ا‬gs‫ا‬M.C‫ا‬
Consolidated income statement @8:=: /‫ﺡ=ة‬M: 7(‫ د‬gs‫ا‬MH /‫ت‬-/-)?
Consolidated profit (loss) ¡:=: /‫ﺡ=ة‬M: (‫رة‬-F() z?‫ر‬
Consolidation Procedures @)C->C‫ ا‬gs‫ا‬M.C‫ﺡ)= ا‬M+ ‫اءات‬B‫إﺝ‬
Consortium dC-: ‫د‬-T+‫إ‬
Constant currency terms ™?- @N>W B95 wNW ‫ق‬-'+‫ا‬
Constant-Dollar Financial
@F/-84: =./ ‫س وﺡ=ة‬-5‫ أ‬wNW @)C->C‫ ا‬gs‫ا‬M.C‫ا‬
Statements
Construction revenues =))o4C‫د ا‬M.W ‫ادات‬B‫ای‬
Consumer credit d‫آ‬2345‫ض ا‬BH
Contingent gains and losses @N>4T>C‫ ا‬Bs-F*C‫_ وا‬5-\>C‫ا‬
Contingent liability @e‫و‬Bo: ‫ن‬M‫دی‬
Contingent liability 7>4T: ‫ام‬u4C‫ا‬
Contingent reserve ‫ارئ‬MlC‫ط ا‬-)4‫اﺡ‬
Contra Account dF\W ‫ب‬-F‫ ﺡ‬/ 7?-.: ‫ب‬-F‫ﺡ‬
Contractual ‫=ي‬H-9+
Contractual loan term ‫ض‬B.NC =H-94C‫وط ا‬B‫ﺵ‬
Contributed Capital †? g‫ه‬-F>C‫ل ا‬->C‫رأس ا‬
Contribution margin ‫ة‬B)f4>C‫'@ ا‬N\4C‫ا‬-O)`C‫ ا‬B95 =@>‫ه‬-F>C‫› ا‬:-‫ه‬
Control environment @?-HBC‫ ?)”@ ا‬/@`H‫ا‬B>C‫?)”@ ا‬
Controller _H‫ا‬B>C‫ا‬
Controlling @`H‫ا‬B>C‫ا‬
Conversion 7‫ی‬MT+
Conversion 7‫ی‬MT+
Core expenditures @)5-5‫ت أ‬-.'/
Corporate body, institution, body
@F5|: ،@‫آ‬BoC‫ ا‬gF‫ﺝ‬
corporate

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Corporate Branding @‫آ‬BoNC d9NFC‫ ا‬u))>4C‫ا‬

Corporation @?-./ / @F5|: / @‫آ‬B‫ﺵ‬
Cosigner (7)'\C‫ )ا‬d/-•C‫ ا‬OّHِ M>C‫ا‬
Cost accounting ~)C-\4C‫`@ ا‬5-T:
Cost allocation G)Z*4C‫ ا‬/~)C-\4C‫ ا‬7)>T+
Cost center @'N\4C‫ ا‬u‫آ‬B:
Cost containment @'N\4C‫اء ا‬M4‫اﺡ‬
Cost control @'N\4C‫`} ا‬b
Cost efficiency @'N\4C‫)@ ا‬C-9c/@s-'‫آ‬
Cost estimate @'N\4C‫ ا‬B‫=ی‬.+
Cost Insurance and Freight PT‫ و ﺵ‬P):€+ @'N‫آ‬
Cost of capital ‫ل‬->C‫'@ رأس ا‬N\+ /@'N‫آ‬
Cost of debt P‫=ی‬C‫ا‬/@)/M‫>=ی‬C‫'@ ا‬N\+ /@'N‫آ‬
Cost of funds 7‫ی‬M>4C‫'@ ا‬N\+
Cost of operations ‫ت‬-)N>9C‫'@ ا‬N\+
Cost of portfolio administration @r'T>C‫'@ إدارة ا‬N\+
Cost per $ (or unit of money) lent †b‫ا‬BH‫ إ‬g+ (@)C-: ‫ دو<ر )وﺡ=ة‬7‫'@ آ‬N\+
Cost per loan made ‫ض‬B.C‫'@ ا‬N\+ /‫ض‬BH 7‫'@ آ‬N‫آ‬
Cost ratio, cost structure @'N\4C‫ ا‬7\)‫ ه‬،@'N\4C‫`@ ا‬F/
Cost recovery @'N\4C‫داد ا‬B45‫ا‬/@)lf+
Cost sharing ~)C-\4C‫ ا‬dc ‫رك‬-o4C‫ا‬
Cost structure, cost ratio @'N\4C‫`@ ا‬F/ ،@'N\4C‫ ا‬7\)‫ه‬
Cost-benefit analysis @'N\4C‫ ا‬- @9'I>C‫ ا‬7)NT+
Cost-effective @C-9c @'N\+
Cost-effectiveness @'N\4C‫)@ ا‬C-9c
Costing ~)C-\4C‫ب ا‬-F4‫اﺡ‬
Cost-volume-profit analysis g8TC‫ا‬-z?BC‫ ا‬-@'N\4C‫ ا‬7)NT+
Coverage ratio, coverage rate
(‫وض‬BH) @)lf4C‫=ل ا‬9: ،@)lf4C‫`@ ا‬F/
(loans)
Credit availability ‫ن‬->4s<‫ ا‬BcM+
Credit balance ‫ن‬->4s<‫)= ا‬J‫ر‬
Credit bureau, credit information
d/->4s<‫م ا‬2945<‫ ه)”@ ا‬،‫ن‬->4s<‫‰ ا‬N8:
bureau
Credit card @)/->4s‫@ إ‬H-l?
Credit ceiling, credit limit ‫ن‬->4s<‫ ﺡ=ود ا‬،‫ن‬->4s<‫~ ا‬.5
Credit cooperative ‫ن‬->4s‫إ‬/‫اض‬BH‫)@ إ‬/‫و‬-9+
Credit delivery ‫وض‬B.C‫ف ا‬BJ/zI:/ g‫=ی‬.+
Credit delivery model ‫وض‬B.C‫ف ا‬BJ/zI:/g‫=ی‬.+ ‫ذج‬M>/
Credit Facilities @)/->4s‫ت إ‬2)3F+
Credit facilities ‫وض‬B.C‫ت ا‬2)3F+
Credit information bureau, credit @”)‫ه‬/‫ن‬->4s2C d+-:MN9>C‫‰ ا‬N8>C‫ا‬/‫ن‬->4s<‫‰ ا‬N8:
bureau d/->4s<‫م ا‬2945<‫ا‬
Credit limit, credit ceiling ‫ن‬->4s<‫ ﺡ=ود ا‬/‫ن‬->4s<‫~ ا‬.5
Credit manager (MFI) (BfJ‫ أ‬7‫ی‬M>+ @F5|:) ‫ن‬->4s<‫ ا‬B‫=ی‬:

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Credit officer, loan officer ‫اض‬BHU‫ ا‬ds-Z(‫ أ‬/‫اض‬BHU‫|ول ا‬F: /‫وض‬BH ~‡M:
Credit policy ‫اض‬BHU‫ ا‬/‫ن‬->4s<‫@ ا‬5-)5
Credit rating ‫ن‬->4s<‫)~ ا‬IZ+
Credit rating agency ‫ن‬->4s<‫)~ ا‬IZ+ @C-‫وآ‬
Credit report d/->4s‫ ا‬B‫ی‬B.+ / d/->4s‫م ا‬2945‫ا‬
Credit risk ‫ن‬->4s<‫ ا‬Be-*:
Credit scheme ‫ن‬->4s<‫¡ ا‬:-/B?
Credit to microenterprises ‫ى‬BfZC‫ ا‬O‫ری‬-o>NC ‫اض‬BHU‫ا‬
Credit union d/->4s‫د ا‬-T+‫ا‬
Credit-in-kind @)I)W ‫وض‬BH
Creditor Ps‫دا‬
Creditor ‫ض‬B.:
Creditworthiness @)/->4s<‫)@ ا‬N‫ه‬j‫ا‬
Creditworthy ‫ن‬->4s<‫ ا‬xT4F:
Criterion ‫ر‬-)9:
Critical path (PERT method) (‫ت‬B)? @.‫ی‬Be) g5-‫ر ﺡ‬-F:
Critical path method g5-TC‫ر ا‬-F>C‫@ ا‬.‫ی‬Be
Crop credit, seasonal credit d>5M: ‫ض‬BH ،‫ل‬MZT>C‫ض ا‬BH
Crossover discount rate, equalising @C‫د‬-9>C‫ ا‬،Oe-.4>C‫*')& ا‬4C‫=ل ا‬9:
Currency gap @N>9C‫ة ا‬M8c
Currency gap ratio @N>9C‫ة ا‬M8c ‫=ل‬9:
Currency gap risk @N>9C‫ة ا‬M8c Be-*:
Currency matching @N>9C‫@ ا‬.?-l:
Currency risk @N>9C‫ ا‬Be-*:
Current account, checking account ‫ري‬-8C‫ب ا‬-FTC‫ا‬
Current asset @C‫=او‬4: ‫ل‬MJ‫ أ‬/‫دات‬M‫ﺝ‬M:
Current cost, replacement cost
(@`5-T: ) ‫`=ال‬45<‫'@ ا‬N\+ ،@‫ری‬-‫'@ ﺝ‬N\+
(accounting)
Current debt, short-term debt 7‫ﺝ‬j‫ ا‬B)ZH P‫ دی‬،‫=اول‬4: /dC-‫ ﺡ‬P‫دی‬
Current Exchange Rate ‫ري‬-8C‫ف ا‬BZC‫ ا‬B95
Current liabilities 7‫ﺝ‬j‫ة ا‬B)ZH ‫ن‬M‫ دی‬/@C‫=او‬4: ‫م‬MZ( /‫ت‬-?MNl:
Current loan dC-‫ض ﺡ‬BH
Current- Non Current Method @C‫=او‬4>C‫ ا‬B)ƒ‫@ و‬C‫=او‬4>C‫د ا‬MI`C‫@ ا‬.‫ی‬Be
Current Rate Method ‫ري‬-8C‫ف ا‬BZC‫ ا‬B95 @.‫ی‬Be
Current ratio, working capital ratio
7:-9C‫ل ا‬->C‫=ل رأس ا‬9: ،@CM)FC‫ ا‬/@‫ری‬-‫`@ ﺝ‬F/
(syn. de liquidity adequacy ratio)
Current repayment rate dC-TC‫=ی= ا‬F4C‫ ا‬/‫=اد‬FC‫`@ ا‬F/ /‫=ل‬9:
Current terms (in) @‫ری‬-8C‫ل ا‬-‫ا“ﺝ‬
Current value, (or worth), present
@)C-TC‫)>@ ا‬.C‫ا‬
value
Current year @)C-TC‫@ ا‬IFC‫ا‬
Custom Broker d‫آ‬B>‫ ﺝ‬GN*: ‫)} أو‬5‫و‬
Customized system _NlC‫_ ا‬F‫ ﺡ‬g>Z: ¡:-/B?
Customs Bond d‫آ‬B>‫= ﺝ‬39+

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Customs Clearance d‫آ‬B>‫ ﺝ‬G)N*+

Customs Declaration Form d‫آ‬B>‫ن ﺝ‬-)? ‫ذج‬M>/
Customs Duties @)‫آ‬B>‫م ﺝ‬M5‫ر‬

D [ top ]

Daily balancing d:M‫)= ی‬JB+

Data ‫ت‬-/-)?
Database ‫ت‬-/-)? ‫=ة‬W-H
Database ‫ت‬-:MN9>C‫ ا‬/‫ت‬-/-)`C‫=ة ا‬W-H
Database software ‫ت‬-/-)`C‫=ة ا‬W-H ¡:-/B?
Debenture bond 7‫ﺝ‬j‫ ا‬7‫ی‬Me ‫ض‬BH =I5
Debit balance P‫=ی‬: =)J‫ ر‬/@)/M‫>=ی‬C‫)= ا‬J‫ر‬
Debit Card gZ( @H-l?
Debt P‫دی‬
Debt capacity ‫اض‬B4H<‫ ا‬/@)/M‫>=ی‬C‫ ا‬7>T+ wNW ‫=رة‬.C‫ا‬
Debt financing ‫اض‬B4H‫=ات أو ا‬I5 ‫=ار‬J‫ إ‬x‫ی‬Be PW /P‫=ی‬C-? 7‫ی‬M>+
Debt maturity P‫=ی‬C‫ق ا‬-.T45‫ا‬
Debt to equity ratio @)\N>C‫ق ا‬M.‫ ﺡ‬wC‫ إ‬P‫=ی‬C‫`@ ا‬F/
Debtor P‫=ی‬:
Decimal fractions @‫ی‬BoW ‫ر‬MF‫آ‬
GH-I4>C‫)= ا‬JBC‫س ا‬-5‫ أ‬wNW ‫=ة‬s-'C‫ب ا‬-F‫@ ﺡ‬.‫ی‬Be
Declining balance method
-ً ‫ك أی‬2‫ه‬2C 7>94F+‫و‬
Declining balances @ZH-I4: ‫=ة‬J‫أر‬
Dedicated fee ‫ع‬Ml.>C‫ ا‬g5BC‫ ا‬/†? ‫م‬u4N>C‫ ا‬g5BC‫ا‬
Deductible expense gZ*NC 7?-H /†N‫ی‬uI+ P\>‫وف ی‬BZ:
Default (situation of) (‫ ل‬Ob‫ ) و‬B•9+
Default loan, doubtful loan, bad
(‫=وم‬9: )š)5 P‫ دی‬،†)c ‫ك‬M\o: ‫ض‬BH ،B•94: ‫ض‬BH
debt
Defaulter B•94:
Deferred charge, deferred expense ،@):M>9C‫)@ ا‬/‫ا‬u)>C‫@ )ا‬N‫|ﺝ‬: ~‫ری‬-Z: ،@N‫|ﺝ‬: ‫ت‬-.'/
(balance sheet, asset account) (‫ل‬MJj‫ ا‬/‫دات‬M‫ﺝ‬M>C‫ب ا‬-F‫ﺡ‬
Deferred depreciation 7‫|ﺝ‬: ‫ك‬2‫اه‬
Deferred income, deferred revenue ‫ب‬-F‫ ﺡ‬،@):M>W @)/‫ا‬u):) @N‫|ﺝ‬: ‫ادات‬B‫ إی‬،7‫|ﺝ‬: 7(‫د‬
(balance sheet, liability account) (‫ت‬-?MNl>C‫ا‬
Deferred interests (balance sheet) (@):M>W @)/‫ا‬u): )@N‫|ﺝ‬: ‫=ة‬s-c
Deferred revenue, deferred income ‫ب‬-F‫ ﺡ‬،@):M>9C‫)@ ا‬/‫ا‬u)>C‫ )ا‬7‫|ﺝ‬: 7(‫ د‬،@N‫|ﺝ‬: ‫ادات‬B‫إی‬
(balance sheet, liability account) -ً :=.: ‫ض‬M`.: ‫ر‬-8‫ ای‬7•: (‫ت‬-?MNl>C‫ا‬
Deficiency ‫*'& ل‬I‫ ی‬/u8W /G./
Deflate (to) ‫ش‬->\/‫ا‬
Deflation ‫ر‬-95j‫ع ا‬-'+‫ﺡ_ ار‬-Z‫دي ی‬-Z4H‫د ا‬M‫رآ‬
Deflator z‫ﺝ‬B:
Delinquency (B)(€4C‫`@ ا‬F/) /Oc=C‫ ا‬PW ~N*4C‫ ا‬/B•94C‫ا‬
Delinquency (B)(€4C‫`@ ا‬F/) /Oc=C‫ ا‬PW ~N*4C‫ ا‬/B•94C‫ا‬

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Delinquency (ratio), delinquency

‫ات‬B(€4>C‫ا‬/ B(€4C‫=ل ا‬9:/@`F/
rate, past-due rate, arrears rate
Delinquency (ratio), delinquency
‫ات‬B(€4>C‫ا‬/ B(€4C‫=ل ا‬9:/@`F/
rate, past-due rate, arrears rate
Delinquency measurement B(€4C‫س ا‬-)H
Delinquency measurement B(€4C‫س ا‬-)H
Delinquency report B(€4C‫ ا‬B‫ی‬B.+
Delinquency report B(€4C‫ ا‬B‫ی‬B.+
Delinquent client report 7)>9C‫ن أو ا‬M?uC‫ ا‬B(€+ B‫ی‬B.+
Delinquent client report 7)>9C‫ن أو ا‬M?uC‫ ا‬B(€+ B‫ی‬B.+
Delinquent client, late client B(€4: 7)>W /‫ن‬M?‫ز‬
Delinquent client, late client B(€4: 7)>W /‫ن‬M?‫ز‬
Delinquent loan follow-up report ‫ة‬B(€4>C‫وض ا‬B.C‫@ ا‬9?-4: B‫ی‬B.+
Delinquent loan follow-up report ‫ة‬B(€4>C‫وض ا‬B.C‫@ ا‬9?-4: B‫ی‬B.+
Delinquent loan, loan in arrears,
‫ع‬Mc=: B)ƒ ‫ و‬xT4F: ‫ض‬BH ،B(€4: ‫ض‬BH
past-due loan
Delinquent loan, loan in arrears,
‫ع‬Mc=: B)ƒ ‫ و‬xT4F: ‫ض‬BH ،B(€4: ‫ض‬BH
past-due loan
Delinquent payment, payment in
‫ة‬B(€4: @9c‫د‬
arrears
Delinquent payment, payment in
‫ة‬B(€4: @9c‫د‬
arrears
Delivery of financial services,
@)C-: ‫ت‬-:=( =‫وی‬u+ ،@)C-: ‫ت‬-:=( g‫=ی‬.+
provision of financial services
Delivery of financial services,
@)C-: ‫ت‬-:=( =‫وی‬u+ ،@)C-: ‫ت‬-:=( g‫=ی‬.+
provision of financial services
Demand deposit, cash deposit, sight ™T+) @)I)W @9‫ ودی‬،@‫=ی‬./ @9‫ ودی‬،_NlC‫™ ا‬T+ @9‫ودی‬
deposit (_NlC‫ا‬
Demand deposit, cash deposit, sight ™T+) @)I)W @9‫ ودی‬،@‫=ی‬./ @9‫ ودی‬،_NlC‫™ ا‬T+ @9‫ودی‬
deposit (_NlC‫ا‬
Demurrage ‫ت‬-‫وی‬-‫ل ﺡ‬-lW‫?=ل أ‬
Deposit @9‫ ودی‬/ ‫إی=اع‬
Deposit @9‫ودی‬
Deposit certificate ‫دة إی=اع‬-3‫ﺵ‬
Deposit collector Os‫دا‬MC‫ ا‬7ZT: /O:-‫ﺝ‬
†+‫=ر‬H ‫=م‬W @C-‫ ﺡ‬dc ‫ف‬BZ>C‫ ا‬P):€+ /@9‫دی‬MC‫ ا‬P):€+
Deposit insurance
Os‫دا‬MC‫=اد ا‬5 wNW
Deposit rate @9‫دی‬MC‫=ة ا‬s-c @`F/ /‫=ل‬9:
Depreciable amount ‫ك‬24‫ه‬£C /‫ك‬2‫ه‬£C 7?-.C‫ ا‬N`>C‫ا‬
Depreciable life, economic life @‫دی‬-Z4H‫ة ا‬-)‫ ﺡ‬،‫ك‬24‫ ا<ه‬B>W /‫ك‬2345<‫=ة ا‬:
Depreciation allowance, /‫ك‬2‫ه‬U‫ ا‬GZ*: ،g‫اآ‬B4: ‫ك‬2‫ إه‬،‫ك‬2‫ه‬U‫ ا‬GZ*:
accumulated depreciation, ) g‫اآ‬B4: ‫ء‬-'e‫إ‬/‫ك‬2‫ إه‬،(P‫=ی‬C‫*')& ا‬+) ‫ء‬-'eU‫ا‬
amortization allowance, accu (‫ل‬MJj‫ ا‬/‫دات‬M‫ﺝ‬M>C‫ب ا‬-F‫ ﺡ‬،@):M>9C‫)@ ا‬/‫ا‬u)>C‫ا‬
Depreciation, amortisation,
/‫ن‬-)?) ‫ء‬-'eU‫ت ا‬-.'/ ،‫ك‬2‫ه‬U‫ت ا‬-.'/ ،‫ء‬-'e‫ إ‬،‫ك‬2‫إه‬
depreciation expense, amortization
(~‫ری‬-Z>C‫ب ا‬-F‫ ﺡ‬،7(=C‫>@ ا‬s-H
expense (income
Depth of outreach ‫ر‬-o4/<‫ ا‬x>W

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Descriptive account number ‫ب‬-FTNC d'JMC‫ ا‬gHBC‫ا‬

‫ل‬->945< ‫=دة‬T>C‫ ا‬/@>>Z>C‫)@ ا‬C->C‫ ا‬gs‫ا‬M.C‫ا‬/‫ت‬-/-)`C‫ا‬
Designated financial statements
P)9:
Designated funds P)9: ‫ل‬->945< GZ*>C‫ ا‬7‫ی‬M>4C‫ا‬
Designing financial products @)C->C‫ت ا‬-84I>C‫ ا‬g)>Z+
Detailed balance sheet @NZ': @):M>W @)/‫ا‬u):
Detailed income statement 7Z': 7(‫>@ د‬s-H /‫ن‬-)?
Detailed Wealth Ranking @‫دی‬-Z4H<‫'”@ ا‬NC 7ّZ'>C‫)~ ا‬IZ4C‫ا‬
Detection risk (audit) (x)H=+) ‫ف‬-o4‫ة ا<آ‬Be-*:
Digital d>H‫ر‬
Digital Certificate @)>H‫دة ر‬-3‫ﺵ‬
Digital Signature d>H‫ ر‬O)HM+
Direct administrative expense ratio 7)>T+ ) (‫ة‬B‫ﺵ‬-`>C‫داری@ ا‬U‫ری~ ا‬-Z>C‫=ل )ا‬9:/ @`F/
(cost allocation) (~)C-\4C‫ا‬
Direct cost ‫ة‬B‫ﺵ‬-`: @'N\+
Direct costing (method) B‫ﺵ‬-`: 7\o? ~)C-\4C‫ ا‬7)>T+
Direct expense ratio (DER) (cost
(@'N\4C‫ ا‬7)>T+ ) B‫ﺵ‬-`>C‫وف ا‬BZ>C‫=ل ا‬9:
allocation)
Direct Quotation B‫ﺵ‬-`>C‫ب ا‬MN5j-? ‫ف‬BZC‫ ا‬B95 =‫=ی‬T+
Direct targeting B‫ﺵ‬-`: ‫=اف‬345‫ا‬
Disburse a loan (to) (‫ض )ل‬B.C‫=ار ا‬J‫إ‬
Disbursement ‫ف‬BJ /‫=ار‬J‫إ‬
Discount (to) (‫*')& )ل‬+ /gZ(
Discount cash flow @)N`.4F:‫ت ا‬-.c=4NC @)C-TC‫)>@ ا‬.C‫ا‬
Discount cash flow @)N`.4F:‫ت ا‬-.c=4NC @)C-TC‫)>@ ا‬.C‫ا‬
Discount factor &)'*+ /gZ( 7:-9:
Discount factor &)'*+ /gZ( 7:-9:
‫ف‬BZC‫ ا‬B95 ‫ و‬7‫ف ا“ﺝ‬BZC‫ ا‬B95 P)? ‫ق‬B'C‫=ار ا‬.:
Discount Premium
‫ري‬M'C‫ا‬
Discount rate (&)'*+ @`F/) gZ( ‫=ل‬9:
Discount rate (&)'*+ @`F/) gZ( ‫=ل‬9:
Discounted cash flow (DCF) method ‫=ي‬.IC‫ ا‬xc=4C‫ ا‬gZ( @.‫ی‬Be
‫م‬-+ ‫ك‬2‫ أو إه‬O)? /‫ل‬MJj‫ ا‬/‫دات‬M‫ﺝ‬M>C‫ ا‬P: GN*4C‫ا‬
Disposition of assets
‫دات‬M‫ﺝ‬M>NC
Dissavings B)cM+2C‫@ ا‬C-‫ﺡ‬
Distribute cost among (to) (‫ )ل‬P)? @'N\4C‫ ا‬O‫زی‬M+
Dividend per share =‫اﺡ‬MC‫ ا‬g3FNC ‫ح‬-?‫ت أر‬-9‫زی‬M+
Document @.)‫و‬
Documentary Credit ‫=ي‬I4F: ‫د‬->4W‫إ‬
Documentation x)M+
‫أس‬BC @TI: ،†? ‫ع‬B`4>C‫ ا‬/‫ح‬MI>>C‫ل ا‬->C‫رأس ا‬
Donated capital, equity grant
@)\N>C‫ق ا‬M.TC/‫ل‬->C‫ا‬
Donated commodities or services @‫ﺡ‬MI>>C‫ا‬/-3? ‫ع‬B`4>C‫ت ا‬-:=*C‫ أو ا‬ONFC‫ا‬
Donated equity @‫ﺡ‬MI>>C‫ا‬/-3? ‫ع‬B`4>C‫\)@ ا‬N>C‫ق ا‬M.‫ﺡ‬

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Donations and grants ratio ‫ت‬-WB`4C‫ وا‬zI>C‫=ل ا‬9:/@`F/

Donator, donor ‫ع‬B`4:‫ و‬z/-:
Dormant savings account B44F: /d'( B)cM+ ‫ب‬-F‫ﺡ‬
Double entry accounting, double
‫دوج‬u>C‫)= ا‬.C‫م ا‬-r/ ،‫دوج‬u>C‫)= ا‬.C‫`@ ا‬5-T:
entry system
Doubtful debt, doubtful loan,
B•94: ‫ض‬BH ،†)c ‫ك‬M\o: ‫ض‬BH ،†)c ‫ك‬M\o: P‫دی‬
default loan
Download 7)>T+
Drawing account ‫ت‬-?MTF>C‫ب ا‬-F‫ﺡ‬
Drop-out rate ‫ب‬-TF/U‫`@ ا‬F/ /‫=ل‬9:
Drop-outs ‫ت‬-?-TF/U‫ا‬
Due to be repaid in dc Oc=C‫ ا‬xT4F:

E[ top ]

Earned income _F4\>C‫ ا‬/x.T>C‫ ا‬/x.T4>C‫ ا‬7(=C‫ا‬

Earned surplus, accumulated profit g‫اآ‬B4>C‫ ا‬/O>84>C‫ ا‬z?BC‫ ا‬،x.T4>C‫& ا‬s-'C‫ا‬
Earning asset =s‫ا‬MW dI8‫ ی‬7J‫أ‬
Earnings on loans ‫وض‬B.C‫ ا‬wNW xّ.Tُ>C‫ ا‬7(=C‫ا‬
Earnings, profit z?BC‫ا‬
E-Banking @)/‫و‬B4\CU‫)@ ا‬cBZ>C‫ت ا‬-:=*C‫ا‬
Economic data @‫دی‬-Z4H‫ت ا‬-/-)?
Economic Indicator ‫دي‬-Z4H‫ إ‬B‫|ﺵ‬:
Economic life, depreciable life ‫ك‬2‫ه‬U‫ ا‬B>W ،‫دي‬-Z4H‫ ا‬B>W
Effective interest rate dN9'C‫=ة ا‬s-'C‫=ل ا‬9:/B95
Efficiency @)C-9'C‫ا‬/‫ءة‬-'\C‫ا‬
Efficiency indicator @)C-9'C‫ا‬/‫ءة‬-'\C‫ ا‬B‫|ﺵ‬:
Eligibility, eligibility conditions (for
(‫ض‬B.NC ) @)N‫ه‬j‫وط ا‬B‫ ﺵ‬،@)N‫ه‬j‫ا‬
a loan)
Enforce a penalty (to) wNW @:‫ا‬Bƒ ‫ض‬Bc
Engagement letter ‫ام‬u4C‫ب ا‬-l( /=H-9+ @C-5‫ر‬
Engagement risk (audit) (x)H=4C‫= ) ا‬H-94C‫ ا‬Bl(
Enterprise development services O‫ری‬-o>C‫ ا‬B‫ی‬Ml+ ‫ت‬-:=(
Entries ‫د‬M)H
Entry, accounting entry d`5-T: =)H ،=)H
Equal principal payments P‫=ی‬C‫ ا‬7Jj @‫وی‬-F4: ‫ت‬-9c‫د‬
Equalising discount rate šc-\: /‫دل‬-9: gZ( ‫=ل‬9:
Equilibrium income ‫ازن‬M4: 7(‫د‬
Equipment account ‫=ات‬9>C‫ب ا‬-F‫ﺡ‬
Equipment depreciation ‫=ات‬9>C‫ك ا‬2345‫ا‬/‫ك‬24‫إه‬/‫ك‬2‫إه‬
Equipment leasing ‫=ات‬9>C‫ ا‬B)‫€ﺝ‬+
Equipment maintenance ‫=ات‬9>C‫@ ا‬/-)J
Equipment rental ‫=ات‬9>C‫ر ا‬-8”45‫ا‬
Equities P)>‫ه‬-F>C‫ك أو ا‬2>C‫ق ا‬M.‫ﺡ‬
Equity ‫ل‬->C‫ر رأس ا‬->•45‫ا‬/@)\N>C‫ق ا‬M.‫ﺡ‬

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Equity account @)\N>C‫ق ا‬M.‫ب ﺡ‬-F‫ﺡ‬

Equity capital @)\N>C‫ق ا‬M.‫ل ﺡ‬-: ‫رأس‬
Equity financing, investment ‫ر‬->•45‫ ا‬،@)\N>C‫ق ا‬M.‫ ﺡ‬7‫ی‬M>+
Equity grant, donated capital ‫ح‬MI>: ‫ل‬->5‫ رأ‬،@)\N>C‫ق ا‬M.‫@ ﺡ‬TI:
Equity investment @)\N>C‫ق ا‬M.‫ر ﺡ‬->•45‫ا‬
Equity multiplier @)\N>C‫ق ا‬M.‫~ ﺡ‬W-:
Establishment @F5|:
Excess cash &s-c =./
Excess of income over expenses,
dc-J) 7(=C‫ ا‬dc-J ،~‫ری‬-Z>C‫ ا‬PW 7(=C‫& ا‬s-c
net income (or net loss), net profit,
‫ح‬-?‫ر‬j‫ ا‬dc-J ،z?BC‫ ا‬dc-J ،(‫رة‬-F*C‫ا‬
net earnings
Exchange Conversion Looses @)`I‫ت أﺝ‬2>W 7‫ی‬MT+ Bs-F(
Exchange premium ‫ف‬BZC‫ ا‬B95 ‫وة‬2W /@N>9C‫ ا‬7‫`=ی‬+ B95 ‫ق‬Bc
Exchange rate differential 7‫ی‬MT4C‫ ا‬B95 7b-'+ /dNb-'4C‫دل ا‬-`4C‫=ل ا‬9:
Exchange Rates ‫ف‬BZC‫ر ا‬-95‫أ‬
Exchange risk, foreign exchange
d`I‫ﺝ‬j‫ف ا‬BZC‫ ا‬B95 ‫ة‬Be-*: ،7‫`=ی‬4C‫ة ا‬Be-*:
risk
Excluding grants zI>C‫ء ا‬-I•45-?
Executive director ‫')œي‬I+ B‫=ی‬:
Expenditure @.'/
Expense ‫وف‬BZ:
Expense account (income
(7(=C‫>@ ا‬s-H /‫ن‬-)?) ‫ء‬-`Wj‫ب ا‬-F‫ ﺡ‬/‫وف‬BZ>C‫ب ا‬-F‫ﺡ‬
statement)
Export Quotas B‫=ی‬Z+ @Z‫ﺡ‬
Export/Import Banks B‫=ی‬Z4C‫اد و ا‬B)45U‫رف ا‬-Z:
Exposed Net Asset Position †``F? €o/ ‫œي‬C‫ام ا‬u4CU‫)>@ ا‬H ‫ و‬7‫)>@ ا“ﺝ‬H P)? ‫ق‬B'C‫ا‬
Extend the term of a loan (to) ‫ض ل‬B.C‫ة ا‬B4c /B>W =‫>=ی‬+
External audit d‫رﺝ‬-( x)H=+
External auditor d‫رﺝ‬-( xH=:

F[ top ]

Face value, par value @)>5<‫)>@ ا‬.C‫ا‬

Fee ‫ب‬-9+‫ أ‬/g5‫ر‬
Fee income ‫م‬M5BC‫ ا‬P: 7(=C‫ا‬
Fee-based services ‫م‬M5BC‫ ا‬wNW ‫>=ة‬49: ‫ت‬-:=(
Fees ‫م‬M5‫ر‬
Fiduciary risk (audit) (x)H=+ ) @)/->4s‫ة ا‬Be-*:
Field staff ‫ن‬M)/‫)=ا‬: ‫ن‬M'‡M:
Figures ‫ل‬-\‫أﺵ‬
Financial dC-:
Financial analysis dC-: 7)NT+
Financial assets @)C-: ‫ل‬MJ‫ أ‬/‫دات‬M‫ﺝ‬M:
Financial calculator @)C-: @`5-‫ﺡ‬
Financial cooperative @)C-: @)/‫و‬-9+ /@)C-: @)9>‫ﺝ‬

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Financial cost @)C-: @'N\+

‫ال‬M:‫'@ أ‬N\+) ‫اض‬BHU‫ ا‬7‫ی‬M>4C @)C->C‫)~ ا‬C-\4C‫ا‬
Financial costs of lending funds
(‫اض‬BHU‫ا‬
Financial forecasting dC-: OHM+
Financial indicator dC-: B‫|ﺵ‬:
Financial intermediary dC-: })5‫و‬
Financial intermediation @)C-: @e-5‫و‬
‫در‬-Z: B)cM+ wNW @F5|>C‫=رة ا‬H / dC->C‫ ا‬OcBC‫ا‬
Financial leverage
@9c‫ا‬BC‫ ا‬،‫اض‬B4H<‫ل ا‬2( P: @)N‫ی‬M>+
Financial management @)C-: ‫إدارة‬
Financial modeling dC-: ‫ذج‬M>/ g)>Z+ dC-: g)).+
Financial officer, financial director dC-: B‫=ی‬: ،dC-: ~‡M:
Financial position dC-: Ob‫و‬
Financial productivity @)C-: @)‫ﺝ‬-4/‫إ‬
Financial projection /‫ط‬-.5‫ ا‬dC-: OHM+ /B‫=ی‬.+
Financial ratio @)C-: @`F/
Financial regulation dC-: ‫ن‬M/-H /‫م‬-r/
Financial risk @)C-: ‫ة‬Be-*:
Financial Sector Matrix @)C->C‫ت ا‬-:=*C‫@ ا‬eMl*:
Financial Sector Trend Analysis dC->C‫ع ا‬-l.C‫ ا‬wTI: 7)NT+
Financial self-sufficiency dC-: d+‫ء ذا‬-'4‫اآ‬
Financial spread dC-: ‫ق‬Bc
Financial standards, standards for
@)C->C‫ ا‬B‫ری‬-.4C‫=اد ا‬W‫ إ‬B)‫ی‬-9: ،@)C-: B)‫ی‬-9:
financial reporting
Financial statement audit @)C->C‫ ا‬gs‫ا‬M.C‫ ا‬x)H=+
Financial statements @)C->C‫ ا‬gs‫ا‬M.C‫ا‬
Financial structure dC-: 7\)‫ه‬/‫ء‬-I?
Financial supervision @)C-: ‫إدارة‬/‫اف‬B‫إﺵ‬/@)C-: @?-H‫ر‬
Financial sustainability @)C-: @:‫=ا‬45‫ا‬
Financial viability M>IC‫ر وا‬Ml4NC @)C->C‫)@ ا‬N?-.C‫ ا‬/@)C-: @‫اری‬B>45‫ا‬
Financing 7‫ی‬M>+
Financing cost 7‫ی‬M>+ @'N\+ /@'N‫آ‬
Financing cost ratio @)N‫ی‬M>+ @'N\+ @`F/
Fiscal year @)C-: @I5
Fixed asset loan @4?-•C‫ل ا‬MJKC /‫دات‬M‫ﺝ‬M>NC ‫ض‬BH
Fixed asset(s), capital asset(s) @)5-5‫ل أ‬MJ‫ أ‬/‫دات‬M‫ﺝ‬M: ،@4?- ‫ل‬MJ‫ أ‬/‫دات‬M‫ﺝ‬M:
permanent assets, tangible asset(s) @5M>N: ‫ل‬MJ‫أ‬/‫دات‬M‫ﺝ‬M: ،@>s‫ل دا‬MJ‫)@( أ‬C->5‫)رأ‬
Fixed charge coverage @4?-•C‫م ا‬M5BC‫)@ ا‬lf+
Fixed interest @4?- ‫=ة‬s-c
Fixed term deposit ‫=د‬T: 7‫ﺝ‬j @9‫ودی‬
Flat method, voir flat rate interest
@4?-•C‫=ة ا‬s-'C‫=ل ا‬9: @.‫ی‬Be ،@4?-•C‫@ ا‬.‫ی‬BlC‫ا‬
method
Flat rate ™?- ‫=ل‬9:

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Flat rate interest method (interest N`: wNW @.T4F>C‫=ة ا‬s-'C‫@ ) ا‬4?-•C‫=ة ا‬s-'C‫ ا‬B95 @.‫ی‬Be
charged on initial loan amount) (dC‫و‬j‫ض ا‬B.C‫ا‬
Floating rate g‫ی‬M94C‫ ا‬B95 /‫=ل‬9:
Flow item xc=4C‫ ا‬BZIW/xc=+ =I?
Focus Group ‫ة‬u‫آ‬B: ‫ش‬-./ @WM>8:
Follow-up loan, bridging facility, ‫ن‬->4s‫أ‬،B)F8+ ‫ض‬BH ،B)F8+ @)C—/@F5|: ،@9?-4: ‫ض‬BH
bridging loan, bridging credit ‫ي‬B)F8+
Forced savings, compulsory savings d:‫ا‬uC‫ إ‬B)cM+ ،‫ري‬-`‫ إﺝ‬B)cM+
Foreclosure @)\N: ‫ع‬u/
Foreign Currencies @)`I‫ت أﺝ‬2>W
Foreign currency @)`I‫ﺝ‬j‫@ ا‬N>9C‫ا‬
Foreign currency @)`I‫@ أﺝ‬N>W
Foreign Currency Statements @)`I‫ﺝ‬j‫@ ا‬N>9C-? -34>)H =‫=ی‬T+ g+ @)C-: @)N>W
Foreign exchange cost @)`I‫ﺝ‬j‫@ ا‬N>9C‫ ا‬7‫`=ی‬+ @'N\+
Foreign exchange risk, exchange
7‫`=ی‬4C‫ة ا‬Be-*: ،@)`I‫ﺝ‬j‫@ ا‬N>9C‫ ا‬7‫`=ی‬+ ‫ة‬Be-*:
risk
Foreign operation's investment
@)`I‫ﺝ‬j‫ﺡ=ة ا‬MC‫ ا‬dc ‫ر‬->•45U‫ب ا‬-F‫ﺡ‬
account
Foreign Trade Banks @)‫رﺝ‬-*C‫رة ا‬-84C‫رف ا‬-Z:
Formal financial institution @)>5‫)@ ر‬C-: @F5|:
Forward Exchange Contract 7‫ف —ﺝ‬BJ =.W
Forward or Future Exchange Rate -.`F: ‫=د‬T>C‫ف ا‬BZC‫ ا‬B95
Franchise ‫ز‬-`4:‫ إ‬/ ‫ء‬-'W‫إ‬
Free Exchange Rate BTC‫ف ا‬BZC‫ ا‬B95
Free floating B‫ ﺡ‬g‫ی‬M9+
Free On Board @I)'FC‫ ا‬B3‡ wNW g)NF+
Front name ‫ول‬j‫ ا‬g5<‫ا‬
Front-office d:-:j‫_ ا‬4\>C‫ا‬
Full cost accounting, absorption
(~)C-\4C‫`@ ا‬5-T: ‫اع‬M/‫)@ ) أﺡ= أ‬N\C‫'@ ا‬N\4C‫`@ ا‬5-T:
accounting
Functional Currency @)')‡MC‫@ ا‬N>9C‫ا‬
Fund accounting 7‫ی‬M>4C‫`@ ا‬5-T:
Funding 7‫ی‬M>+
Funds ‫ال‬M:‫أ‬
Funds @)N‫ی‬M>4C‫ ا‬x‫دی‬-IZC‫ا‬
Funds provided from operating
@)N)fo4C‫ت ا‬-e-oIC‫ ا‬P: ‫ة‬BcM4>C‫ال ا‬M:j‫ا‬
activities
Fungibility ‫`=ال‬452C /7.INC 7?-H
Fungible ‫<ت‬M.I:
Future value @)N`.4F: @>)H
Futures @)N`.4F: ‫ر‬-95€? @?MFT: ‫رات‬->•45‫ال أو إ‬M:‫أ‬

G [ top ]

Gain (loss) from currency

@N>9C‫ت ا‬-‫ی‬MF+ P: (‫رة‬-F*C‫ )ا‬z?BC‫ا‬
adjustments

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Gap analysis ‫ة‬M8'C‫ ا‬7)NT+

Gap ratio /@`F/ ‫ة‬M8'C‫=ل ا‬9:
Gap report ‫ة‬M8'C‫ ا‬B‫ی‬B.+
Gap risk ‫ة‬M8'C‫ة ا‬Be-*:
Gender analysis (‫=ري‬I‫ )ﺝ‬dW->4‫ع ا<ﺝ‬MIC‫س ا‬-5‫ أ‬wNW 7)NT+
General @:-W
General journal, journal @):M)C‫ ا‬B4c‫د‬
General ledger, ledger ‫ذ‬-45j‫ ا‬B4c‫ د‬،‫م‬-9C‫ذ ا‬-45j‫ ا‬B4c‫د‬
General price level accounting,
B9FC‫ى ا‬M4F: @`5-T: ،‫م‬-9C‫ ا‬B9FC‫س ا‬-5‫ أ‬wNW @`5-T:
price level accounting
General Public License (GPL) ‫م‬-W G)(B+
General treasury fund ‫م‬-9C‫@ ا‬I‫ی‬u*C‫=وق ا‬IJ
Generally accepted accounting
-ً :M>W @CM`.>C‫`@ ا‬5-T>C‫دئ ا‬-`:
principles (GAAP)
Going concern principle ( concept) (‫م‬M3':)B>4F>C‫م ا‬->4‫`=أ ا<ه‬:
Going long B9FC‫د ا‬M9J ‫ر‬-r4/-? @N>9C‫اء ا‬B‫ﺵ‬
Going short B9FC‫ط ا‬M`‫ر ه‬-r4/-? @N>9C‫ ا‬O)?
Goodwill (‫ة‬B3oC‫)=ة )ا‬8C‫@ ا‬9>FC‫ا‬
Governance @)>‫آ‬-TC‫ا‬/g\TC‫ا‬
Government department @):M\‫إدارة ﺡ‬
Grace period ‫ح‬->FC‫ة ا‬B4c
Graduated tax @)8‫=ری‬+ @`‫ی‬Bb/zs‫ا‬BoC‫ی`@ ا‬Bb /‫ای=ة‬u4: @`‫ی‬Bb
Grant income zI>C‫ ا‬P: 7(‫د‬
Grant income for financial services @)C->C‫ت ا‬-:=*NC zI>C‫ ا‬P: 7(‫د‬
Grant, subsidy gW‫ د‬،zI:
Gross cash flow (cash flow
(‫=ي‬.IC‫ ا‬xc=4C‫>@ ا‬s-H /‫ن‬-)? ) ‫=ي‬.IC‫ ا‬xc=4C‫ ا‬dC->‫إﺝ‬
statement)
Gross Domestic Product (GDP) dC->‫ﺝ‬U‫ ا‬wNT>C‫¡ ا‬+-IC‫ا‬
Gross financial margin, gross
@)C->‫)@ إﺝ‬C-: @8)4/ ،dC->‫ إﺝ‬dC-: ›:-‫ه‬
financial result
Gross margin dC->‫ﺝ‬U‫ ا‬z?BC‫› ا‬:-‫ه‬
Gross profit margin z?BC‫› ا‬:-‫ ه‬dC->‫إﺝ‬
Group Banks ‫ت‬-WM>8>C‫رف ا‬-Z:
Group guarantee @WM>8>C‫ن ا‬->b
Group-based lending ‫ت‬-WM>8>C‫س ا‬-5‫ أ‬wNW ‫اض‬BHU‫ا‬
Growing trends loan default ‫وض‬B.C‫ ا‬Bّ•9+ ‫ت‬-)ITI: M>/
Growth indicator M>IC‫ ا‬B‫|ﺵ‬:
Guarantee @C-'‫آ‬
Guarantee bonds ‫ن‬->C‫=ات ا‬I5
Guarantee funds ‫ن‬->C‫ ا‬x‫دی‬-IJ
Guarantor 7)'‫آ‬
Guarantor P:-C‫ا‬
Guidance planning, indicative
‫ات‬B‫|ﺵ‬: wNW dI`>C‫)} ا‬l*4C‫ ا‬،‫>=روس‬C‫)} ا‬l*4C‫ا‬
planning

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H [ top ]

Handoff g)NF+
Harmonized System =‫ﺡ‬M>C‫م ا‬-rIC‫ا‬
Head Office dF)sBC‫ ا‬B.>C‫ ا‬/ dF)sBC‫_ ا‬4\>C‫ا‬
Health insurance dTJ P):€+
Healthy loan (z‫ﺝ‬-/)/(wc-9:) dTJ ‫ض‬BH
Hedging @N>9C‫ ا‬B95 B)f+ Be-*: _I8+
Historical cost @)*‫ری‬-+ @'N\+ /@'N‫آ‬
Historical cost convention @)*‫ری‬-4C‫'@ ا‬N\4C‫ض ا‬BW
Historical Exchange Rate @N>9NC d*‫ری‬-4C‫ف ا‬BZC‫ ا‬B95
Historically valued assets -ً )*‫ری‬-+ @>).C‫=رة ا‬.: ‫ل‬MJ‫أ‬-‫ل‬MJKC @)*‫ری‬-4C‫'@ ا‬N\4C‫ا‬
Holding companies @?-H ‫ت‬-‫آ‬B‫ﺵ‬
Home-bank (™/B4/U‫ ا‬B`W I`C‫ )ا‬dCuI: I?
Honorarium (plural : honoraria, or
~‫ی‬Bo4C‫ ا‬/ ‫€ة‬c-\>C‫ا‬
honorariums)
Host @c-45U‫ز ا‬-3‫ ﺝ‬/ ~):
Household ‫ل‬uI>C‫ ا‬/@Ns-9C‫ا‬
Household budget ‫ل‬uI>C‫ ا‬/@Ns-9C‫@ ا‬/‫از‬M:
Human resources @‫ی‬Bo`C‫ارد ا‬M>C‫ا‬

I [ top ]

IASC, International Accounting

@)C‫=و‬C‫`@ ا‬5-T>C‫ ا‬B)‫ی‬-9: @I8C
Standards Committee
Identified financial reporting
‫=د‬T>C‫)@ ا‬C->C‫ ا‬B‫ری‬-.4C‫ر ا‬-e‫إ‬
framework
Idle cash 7f4F: B)ƒ =./
Idle fund @Nf4F: B)ƒ ‫ال‬M:‫أ‬
Impact B‫أ‬
Impact analysis Bj‫ ا‬7)NT+
Impact assessment Bj‫ ا‬g)).+
Impact proxy Bj‫ ا‬B‫=ی‬.+/Bj‫ ا‬PW B)`9+
Imprest account (@‫œی‬f+‫ و‬7)fo+ ‫ت‬-?-F‫=ی>@ )ﺡ‬4F>C‫'@ ا‬NFC‫ب ا‬-F‫ﺡ‬
Imputed cost of capital (@)I>C‫ل )ا‬->C‫أس ا‬BC @`‫ﺡ‬-Z>C‫'@ ا‬N\4C‫ا‬
Incentive (staff) (P)'‡M>C‫ )ا‬uc‫ا‬M‫ﺡ‬
Incentive Fee uc-TC‫ ا‬g5BC‫ا‬
Incentive scheme uc‫ا‬MTC‫م ا‬-r/
Income z?BC‫ ا‬/ 7(=C‫ا‬
Income 7(‫د‬
Income account 7(=C‫ب ا‬-F‫ﺡ‬
Income Statement 7(=C‫ن ا‬-)?
Income statement (US), profit and
‫رة‬-F*C‫ وا‬z?BC‫ب ا‬-F‫ ﺡ‬،7(=C‫>@ ا‬s-H /‫ن‬-)?
loss account (UK)
Income Stock 7(=C‫ ا‬g35‫أ‬

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Income taxable @`‫ی‬BNC Ob-*C‫ ا‬7(=C‫ا‬

Incorporation ‰)5€+ /@‫اآ‬B‫ﺵ‬
Incremental dc-b‫إ‬
Incremental rate of return d‫=رﺝ‬4C‫ ا‬/=‫ای‬u4>C‫= ا‬s-9C‫=ل ا‬9:
Index B‫|ﺵ‬: / 7)C‫ د‬/ ‫س‬B3c
Indexing (@F‫ی‬-.:)‫رئ‬-e B)f4C @8)4/ 7‫=ی‬9+ ،B‫|ﺵ‬: ‫@ أو‬5B3c
Indexing factor @5B3'C‫ ا‬7:-9:
Indicative planning, guidance
†‫ﺝ‬M: })l*+ ،‫ات‬B‫>|ﺵ‬C‫ ا‬wNW =>49: })l*+
planning
Indirect costs, on-costs (UK) ‫ة‬B‫ﺵ‬-`: B)ƒ ~)C-\+
Indirect targeting B‫ﺵ‬-`: B)ƒ ‫=اف‬345‫ا‬
Individual contribution @‫دی‬Bc @>‫ه‬-F:
Individual lending ‫دي‬Bc ‫اض‬BH‫إ‬
Individual loan ‫دي‬Bc ‫ض‬BH
Individual Stock Option ‫د‬B'>C‫ ا‬g3FC‫ر ا‬-)(
Induced cost @``F: @'N\+
Industrial Banks @)W-IZC‫رف ا‬-Z>C‫ا‬
Industrial Development Banks @)W-IZC‫>)@ ا‬I4C‫رف ا‬-Z:
Ineligible (for loan) (‫ض‬B.NC) 7‫|ه‬: B)ƒ
Inflation g*+
Inflation g*+
Inflation accounting g*4C‫`@ ا‬5-T:
Inflation adjustment g*4C‫ ا‬7‫=ی‬9+
Inflation index g*4C‫ ا‬B‫|ﺵ‬:
Inflow (accounting) (@`5-T:) ‫ض‬M`.: /‫ وارد‬xc=+
Informal credit d>5‫ ر‬B)ƒ ‫اض‬BH‫ إ‬/‫ن‬->4s‫ا‬
Informal financial intermediary d>5‫ ر‬B)ƒ dC-: })5‫و‬
Informal insurance scheme d>5‫ ر‬B)ƒ P):€+ ‫م‬-r/
Infusion of borrowed funds @bB4.: ‫ال‬M:‫ أ‬zI:
Initial balance @)s‫=ا‬4?<‫=ة ا‬J‫ا<ر‬
In-kind reimbursement dI)9C‫ی& ا‬M94C‫ا‬
In-kind subsidies dI)9C‫ ا‬gW=C‫ ا‬/‫ت‬-/-WU‫ا‬
Inputs ‫ت‬2(=:
Insolvency u8W /dC-: BFW
Inspection Certificate @I‫ی‬-9: ‫دة‬-3‫ﺵ‬
Installment }FH
Instalment @9c‫د‬
Institution building dF5|: ‫ء‬-I?
Institutional capacity @)+-F5|>C‫=رة ا‬.C‫ا‬
Institutional capacity building @F5|>C‫=رات ا‬H ‫ء‬-I?
Institutional Investors @‫ری‬->•45U‫ت ا‬-‫آ‬BoC‫ا‬
Institutional loans received @>N4F>C‫)@ ا‬+-F5|>C‫وض ا‬B.C‫ا‬
Insurance P):€+

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Insurance Certificate P):€+ ‫دة‬-3‫ﺵ‬

Insurance fund P):€4C‫=وق ا‬IJ
Insurance Policy P):€+ @Z)CM?
Insurance policy P):€4C‫= ا‬.W /P):€+ (@Z)CM?) @5-)5
Insurance premium P):€4C‫} ا‬FH
‫دات‬M‫ﺝ‬M: /‫ل‬MJ‫ أ‬،@5M>N: B)ƒ ‫دات‬M‫ﺝ‬M: /‫ل‬MJ‫أ‬
Intangible assets
(‫ت‬-:MN9>C‫م إدارة ا‬-r/ 7•:)@‫دی‬-: B)ƒ @4?-
Interbank Rates ‫رف‬-Z>C‫ ا‬P)? -: ‫ر‬-95‫أ‬
Interest after loan payment =)JBC‫ ا‬wNW ‫=ة‬s-'C‫@ ا‬.‫ی‬Be ) ‫ض‬B.C‫ ا‬Oc‫= د‬9? ‫=ة‬s-'C‫ا‬
(declining interest balance method) (GH-I4>C‫ا‬
Interest charged on declining
=)J‫@ ر‬.‫ی‬Be ) GH-I4>C‫)= ا‬JBC‫ ا‬wNW ‫=ة‬s-'C‫ب ا‬-F4‫اﺡ‬
balance (declining interest balance
(GH-I4>C‫=ة ا‬s-'C‫ا‬
method)
Interest charged on initial loan ) d5-5j‫ ا‬/dC‫و‬j‫ض ا‬B.C‫ ا‬N`: wNW ‫=ة‬s-'C‫ب ا‬-F4‫اﺡ‬
amount (flat rate interest method) (™?-•C‫=ة ا‬s-'C‫=ل ا‬9: @.‫ی‬Be
Interest due @.T4F>C‫=ة ا‬s-'C‫ا‬
Interest in arrears, interest unpaid @WMc=>C‫ ا‬B)ƒ ‫=ة‬s-'C‫ ا‬،‫ة‬B(€4>C‫=ة ا‬s-'C‫ا‬
Interest income ‫=ة‬s-'C‫ ا‬P: 7(=C‫ا‬
Interest loss provision (accrual ،‫ق‬-.T45<‫س ا‬-5‫ أ‬wNW @`5-T: ) ‫=ة‬s-'C‫=ان ا‬.c GZ*:
accounting, income statement) (7(=C‫>@ ا‬s-H /‫ن‬-)?
Interest loss reserve (accrual
،‫ق‬-.T45<‫س ا‬-5‫ أ‬wNW @`5-T: ) ‫=ة‬s-'C‫=ان ا‬.c de-)4‫اﺡ‬
accounting, balance sheet, asset
(‫ل‬MJj‫ ا‬/‫دات‬M‫ﺝ‬M>C‫ب ا‬-F‫ ﺡ‬،@):M>9C‫)@ ا‬/‫ا‬u)>C‫ا‬
account)
Interest on loans ‫وض‬B.C‫ ا‬wNW ‫=ة‬s-'C‫ا‬
Interest on overdue payment, 7)‫€ﺝ‬4C‫=ة ا‬s-c ،‫ة‬B(€4>C‫ ا‬/@.T4F>C‫ت ا‬-9c=C‫ ا‬wNW ‫=ة‬s-'C‫ا‬
moratorium interest ‫ن‬M‫=ی‬C‫ ا‬Oc‫ د‬dc
Interest on savings ‫ات‬B(=>C‫ ا‬/B)cM4C‫ت ا‬-?-F‫ ﺡ‬wNW ‫=ة‬s-'C‫ا‬
Interest payable (accrual
@)/‫ا‬u)>C‫ ا‬،‫ق‬-.T45<‫`@ ا‬5-T: ) Oc=C‫@ ا‬.T4F: ‫=ة‬s-c
accounting, balance sheet, liability
(‫ت‬-?MNl>C‫ب ا‬-F‫ ﺡ‬،@):M>9C‫ا‬
account)
Interest payment ‫=ة‬s-'C‫@ ا‬9c‫د‬
Interest Rate ‫=ة‬s-'C‫=ل ا‬9: / ‫=ة‬s-'C‫ ا‬B95
Interest rate cap, interest rate
‫=ة‬s-'C‫ ا‬B9FC wNW‫~ أو ﺡ= أ‬.5
ceiling
Interest rate effects ‫=ة‬s-'C‫ ا‬B95 ‫ات‬B)€+
Interest rate margin ‫=ة‬s-'C‫`@ ا‬F/ /B95 ›:-‫ه‬
Interest rate risk ‫=ة‬s-'C‫`@ ا‬F/ /B95 ‫ة‬Be-*:
Interest rate sensibility ‫=ة‬s-'C‫=ل ا‬9: @)5-F‫ﺡ‬
_F‫ًﺡ‬-.‫ <ﺡ‬-39c‫د د‬-9‫=ة ی‬s-c)‫=ة‬s-'C‫ ا‬wNW _F4\: gZ(
Interest rebate
(@I)9: ‫وط‬B‫ﺵ‬
Interest receivable (accrual
@)/‫ا‬u)>C‫ ا‬،‫ق‬-.T45<‫`@ ا‬5-T:) &`.C‫@ ا‬.T4F: ‫=ة‬s-c
accounting, balance sheet, asset
(‫ل‬MJj‫ ا‬/‫دات‬M‫ﺝ‬M>C‫ب ا‬-F‫ ﺡ‬،@):M>9C‫ا‬
account)
Interest Sensitive Stock ‫=ة‬s-'C‫ ا‬B)f4? B€4‫ ی‬g35
Interest spread @Is‫=ا‬C‫@ و ا‬I‫>=ی‬C‫=ة ا‬s-'C‫ ا‬P)? ‫رق‬-'C‫ا‬
Interest unpaid, interest in arrears ‫ة‬B(€4>C‫=ة ا‬s-'C‫ ا‬،@WMc=>C‫ ا‬B)ƒ ‫=ة‬s-'C‫ا‬
Interest, compound interest @`‫آ‬B: ‫=ة‬s-c ،‫=ة‬s-c

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Interest-bearing account (Os‫دا‬MC‫=ة )ا‬s-c x.T+ d4C‫ت ا‬-?-FTC‫ا‬

Interest-bearing deposit ‫=ة‬s-c x.T+ @9‫ودی‬
Interest-rate differential ‫=ة‬s-'C‫ ا‬B95 dc ‫ف‬24(<‫ا‬
Internal audit (@)N(‫@ دا‬9‫اﺝ‬B:) dN(‫ دا‬x)H=+
Internal auditor (dN(‫ دا‬O‫اﺝ‬B:) dN(‫ دا‬xH=:
Internal control @)N(‫?@ دا‬-H‫ر‬
@)C-TC‫)>@ ا‬.C‫ب ا‬-F4‫*=م <ﺡ‬4F‫ )ی‬dN(‫=ا‬C‫= ا‬s-9C‫=ل ا‬9:
Internal rate of return (IRR)
(‫=ي‬.IC‫ ا‬xc=4NC
International Accounting Standard
@)C‫=و‬C‫`@ ا‬5-T>C‫ ا‬B)‫ی‬-9:
(IAS)
Intrinsic Value @)+‫œا‬C‫)>@ ا‬.C‫ا‬
Inventory turnover ‫ون‬u*>C‫دوران ا‬
Inventory, inventories d9N5 ‫ون‬u*:
Inverse Relationship Between Price
=s-9C‫ و ا‬B9FC‫ ا‬P)? @)F\9C‫@ ا‬NZC‫ا‬
and Yield
Investment ‫ر‬->•45‫إ‬
Investment ‫ر‬->•45‫ا‬
Investment bank (US), merchant
‫ري‬-8+ I? ،‫ر‬->•45‫ ا‬I?
bank (UK)
Investment Banks ‫ر‬->•45U‫رف ا‬-Z:
Investment budget ‫ر‬->•45<‫@ ا‬/‫از‬M:
@)\N: ‫ق‬M.‫ ﺡ‬،B>•4F>C‫ل ا‬->C‫ رأس ا‬،‫ري‬->•45‫ل ا‬-: ‫رأس‬
Investment capital, invested
،‫ري‬->•45‫ل ا‬-: ‫@رأس‬l5M4: ‫ن‬M‫=ی‬C‫= ا‬s‫ل زا‬->C‫رأس ا‬
capital, capital, Equity plus
=s‫ل زا‬->C‫\)@ رأس ا‬N: ‫ق‬M.‫ ﺡ‬،B>•4F>C‫ل ا‬->C‫رأس ا‬
medium-and long term-d
7‫ﺝ‬j‫@ ا‬N‫ی‬Me‫@ و‬l5M4: ‫ن‬M‫=ی‬C‫ا‬
Investment funds ‫ر‬->•45<‫ ا‬x‫دی‬-IJ
Investment grant (balance sheet) (@):M>9C‫)@ ا‬/‫ا‬u)>C‫ر ) ا‬->•45‫@ ا‬TI:
Investment income (income
(7(=C‫>@ ا‬s-H /‫ن‬-)? ) ‫ر‬->•45<‫ ا‬7(‫د‬
statement)
Investment income rate ‫ر‬->•45<‫ ا‬P: 7(=C‫=ل ا‬9:
Investment return, investment
‫ر‬->•45<‫اد ا‬B‫ إی‬،‫ر‬->•45<‫= ا‬s‫ا‬MW
yield
Investment Trust ‫ري‬->•45U‫ن ا‬->4sU‫ا‬
Invoice ‫رة‬M+-c
Invoice =I5 /‫رة‬M+-c
Irrevocability ‫ء‬-fC£C @)N?-.C‫=م ا‬W
Islamic Banks @):25U‫رف ا‬-Z>C‫ا‬
Issue (to) (share or bond) (g35 ‫= أو‬I5) (‫=ر )ل‬Z‫ی‬
Issuing Bank ‫د‬->4WU‫ف ا‬BZ:

J [ top ]

@WM>8: ،(‫ام‬u4C<‫)@) ا‬C‫|و‬F>C‫ ا‬dc @‫آ‬B4o: @WM>8:

Joint liability group, solidarity group
@I:-4:
Journal entry d:M‫)= ی‬H /@):M‫)= ی‬H
Journal voucher =)H =I5
Journal, general journal @):M‫ ی‬B4c‫د‬

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Journalize (to) @):M‫د ی‬M)H 7)8F+

K [ top ]

Key interest rate (dF)sBC‫ )ا‬d5-5j‫=ة ا‬s-'C‫=ل ا‬9:

L[ top ]

Label ~IZC‫ن ا‬-)? /@W-`C‫@ ا‬H-l?

Labor bank, labor cost 7>9C‫'@ ا‬N\+/@N:-9C‫ی=ي ا‬j‫'@ ا‬N\+ ،‫ل‬->9C‫ف ا‬BZ:
Land (balance sheet) (@):M>9C‫)@ ا‬/‫ا‬u)>C‫ ) ا‬db‫أرا‬
Late borrower B(€4: ‫ض‬B4.:
Late fee on loans ‫=اد‬FC‫ ا‬dc B)(€4C‫م ا‬M5‫ر‬
Late payment ‫ة‬B(€4: @9c‫د‬
Law of One Price =‫اﺡ‬MC‫ ا‬B9FC‫ن ا‬M/-H
Lease ‫ر‬-8‫= إی‬.W
Lease ‫ر‬-8”45‫ا‬
Leasehold amortisation (US :
(‫ر‬M‫>€ﺝ‬C‫ر )ا‬-8”45<‫ء ا‬-'e‫إ‬
amortization)
Leasehold improvements (balance
‫ر‬M‫>€ﺝ‬C‫ت ا‬-I)FT+
sheet)
Leasing B)‫€ﺝ‬+
Ledger, general ledger ‫م‬-9C‫ذ ا‬-45j‫ ا‬B4c‫ د‬،‫ذ‬-45<‫ ا‬B4c‫د‬
Legal entity, person G*‫ ﺵ‬،@)/M/-H @)Z*‫ﺵ‬
Legal reserves @)/M/-H ‫ت‬-)e-)4‫اﺡ‬
Lender ‫ض‬B.:
Lender ‫ض‬B.:
Lending funds ‫اض‬BHU‫ال ا‬M:‫ أ‬/x‫دی‬-IJ
Lending methodologies ‫اض‬BHU‫ت ا‬-)83I:
Lessee B‫€ﺝ‬4F>C‫ا‬
Lessee B‫€ﺝ‬4F:
Lessor B‫>|ﺝ‬C‫ا‬
Lessor B‫|ﺝ‬:
Letter of Credit ‫د‬->4W‫ب إ‬-4‫ آ‬/ ‫د‬->4W‫ب إ‬-l(
‫ل‬MZTNC -3')‡M+‫@ و‬I)9: ‫=ة‬s-'? ‫ال‬M:‫اض أ‬B4H‫)@ ا‬N>W
Leverage
‫=ة‬s-'C‫اض أي ا‬B4H<‫'@ ا‬N‫ق آ‬M'‫= ی‬s-W wNW
Leverage ratio @9c‫ا‬BC‫`@ ا‬F/
Liabilities ‫ن‬M‫ دی‬/‫ت‬-:‫ا‬u4C‫ ا‬/ ‫م‬MZ( /‫ت‬-?MNl:
Liabilities and equity (balance
@)\N>C‫ق ا‬M.‫م وﺡ‬MZ*C‫ ا‬/‫ت‬-?MNl>C‫ا‬
sheet)
Liability account ‫م‬MZ*C‫ ا‬/‫ت‬-?MNl>C‫ب ا‬-F‫ﺡ‬
Libor ‫=ن‬IC dc ‫رف‬-Z>C‫ ا‬P)? =s-FC‫=ة ا‬s-'C‫ ا‬B95
Licensed financial institution @Z(B: @)C-: @F5|:
Life expectancy (equipment) (‫=ات‬9: ) OHM4>C‫ ا‬B>9C‫ا‬
Life of a loan ‫ض‬B.C‫=ة ا‬: /B>W

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Limitation of scope, limitation on ،(x)H=+ ) 7>9C‫ ا‬wNW ‫=دات‬T>C‫ ا‬،7>9C‫ق ا‬-l/ ‫=دات‬T:
scope (audit) x)H=4C‫اء ا‬B‫ل دون إﺝ‬MT+ ‫وف‬B‡
Limited liability ‫=ودة‬T: @)CM”F:
Limited partnership ‫=ودة‬T: @)CM”F: ‫آ@ ذات‬B‫ﺵ‬
Line of credit d/->4s‫ﺡ= إ‬
Line of credit I`C‫ ا‬7`H P: @‫ﺡ‬MI>>C‫ت ا‬2)3F4C‫ ا‬،‫ن‬->4s<‫(} ا‬
Link ‫ط‬-`+‫ار‬
Linked liabilities @eM?B: ‫م‬MZ( /‫ت‬-?MNl:
Liquid assets @Ns-5 ‫دات‬M‫ﺝ‬M:
Liquidation @)'Z+
Liquidation value, forced sale value ‫ري‬-`‫ﺝ‬U‫ ا‬O)`C‫)>@ ا‬H ،@)'Z4C‫)>@ ا‬H
Liquidity @CM)FC‫ا‬
Liquidity @CM)5
Liquidity adequacy ratio (syn. de
@CM)FC‫ی@ ا‬-'‫=ل آ‬9:
current ratio)
Liquidity management @CM)FC‫إدارة ا‬
Liquidity position @CM)FC‫ ا‬Ob‫و‬
Liquidity requirements @CM)FC‫ت ا‬-`Nl4:
Liquidity risk @CM)FC‫ ا‬Be-*:
Liquidity shortage @CM)FC‫ ا‬G./
Liquidity squeeze @CM)FC‫} ا‬fb
Liquidity threshold @CM)FC‫`@ ا‬4W
living trust †+-)‫ء ﺡ‬-I‫ أ‬G*oC‫ ا‬-3'.‫ ی‬w4C‫ت ا‬-\N4>>C‫ا‬
Loan ‫ض‬BH
Loan ‫ض‬BH
Loan (savings) product (B)cM+ ) ‫ض‬BH ¡4I:
Loan agreement, loan contract ‫ض‬BH =.W ،‫ض‬BH @)H-'+‫ا‬
Loan application ‫ض‬BH _Ne
Loan application procedure ‫ض‬B.C‫_ ا‬Ne ‫اءات‬B‫إﺝ‬
Loan appraisal ‫ض‬B.C‫_ ا‬Ne /g)).+
Loan balance (average loan
(‫ض‬B.C‫)= ا‬J‫} ر‬5M4:) ‫ض‬B.C‫)= ا‬J‫ر‬
balance)
Loan ceiling ‫ض‬B.C‫~ ا‬.5
Loan charges ‫ض‬B.C‫م ا‬M5‫ر‬
Loan collateral (P‫ه‬BC‫ض)ا‬B.C‫ن ا‬->b
Loan contract, loan agreement ‫ض‬B.C‫)@ ا‬H-'+‫ ا‬،‫ض‬B.C‫= ا‬.W
Loan disbursed ‫=َر‬Zُ: ‫وف أو‬BZ: ‫ض‬BH
Loan disbursement ‫ض‬B.C‫=ار ا‬J‫ف أو إ‬BJ
Loan fund capital (‫اض‬BHU‫ل ا‬-: ‫وض )رأس‬B.C‫ ا‬7‫ی‬M>+ ‫=وق‬IJ
Loan guarantee ‫ض‬B.C‫ن ا‬->b
Loan in arrears, delinquent loan, xT4F>C‫ض ا‬B.C‫ ا‬،‫ة‬B(€4>C‫@ ا‬9c=C‫ ا‬،B(€4>C‫ض ا‬B.C‫ا‬
late payment, past due loan B(€4>C‫ ا‬/-ً .?-5
Loan income ‫ض‬B.C‫ ا‬7(‫د‬
Loan loss ‫ض‬B.C‫رة ا‬-F( /‫=ان‬.c

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Loan loss provision, loan loss

‫=ان‬.c GZ*: ‫وف‬BZ: ،‫ض‬B.C‫=ان ا‬.c GZ*:
provision expense, loss provisions
(7(=C‫>@ ا‬s-H /‫ن‬-)? ) ‫رة‬-F*C‫ت ا‬-ZZ*: ،‫ض‬B.C‫ا‬
(income stateme
Loan loss ratio, loan loss rate ‫ض‬B.C‫=ان ا‬.c ‫=ل‬9: ،‫ض‬B.C‫رة ا‬-F( /‫=ان‬.c @`F/
Loan loss reserve (balance sheet, ‫ب‬-F‫ ﺡ‬،@):M>9C‫)@ ا‬/‫ا‬u)>C‫ض ) ا‬B.C‫=ان ا‬.c de-)4‫اﺡ‬
asset account) (‫ل‬MJj‫ ا‬/‫دات‬M‫ﺝ‬M>C‫ا‬
Loan loss reserve ratio ‫ض‬B.C‫رة ا‬-F( /‫=ان‬.c de-)4‫`@ اﺡ‬F/
Loan maturing ‫ض‬B.C‫ق ا‬-.T45‫ا‬
Loan officer productivity (‫اض‬BHU‫|ول ا‬F:) ‫وض‬B.C‫‡~ ا‬M: @)‫ﺝ‬-4/‫إ‬
،‫اض‬BHU‫|ول ا‬F:) ‫ن‬->4s<‫‡~ ا‬M: ،‫ض‬B.C‫‡~ ا‬M:
Loan officer, credit officer
(‫ن‬->4s<‫ ا‬ds-Z(‫أ‬
Loan outreach ‫اض‬BHU‫ر ا‬-o4/‫ا‬
Loan portfolio ‫ض‬B.C‫@ ا‬r'T:
Loan portfolio turnover ‫ض‬B.C‫@ ا‬r'T: ‫دوران‬
Loan pricing ‫ض‬B.C‫ ا‬B)9F+
Loan processing ‫ض‬B.C‫اءات ا‬B‫ إﺝ‬/@8C-9:
Loan recovery ‫ض‬B.C‫داد ا‬B45‫ا‬
Loan rescheduling ratio ‫وض‬B.C‫@ ا‬C‫دة ﺝ=و‬-W‫`@ إ‬F/
Loan term ‫ض‬B.C‫=ة ا‬: /‫ة‬B4c /B>W
@9?-4: ‫م‬-r/) ‫وض‬B.C‫@ ا‬9?-4: ‫ت‬-:MN9: ‫م إدارة‬-r/
Loan tracking MIS
(‫وض‬B.C‫ا‬
Loan tracking system ‫ض‬B.C‫@ ا‬9?-4: ‫م‬-r/
Loan use ‫ض‬B.C‫*=ام ا‬45‫ا‬
Loan volume and value growth
‫وض‬B.C‫)>@ ا‬H‫=د و‬W M>/ ‫ت‬-b‫ا‬B4c‫ا‬
assumptions
Loan write-off , voir written-off loan ‫=وم‬9: /‫ب‬Mlo: ‫ض‬BH ،‫ض‬B.C‫=ام ا‬W‫ إ‬/_l‫ﺵ‬
Loan write-off ratio (@:=9>C‫وض ا‬B.C‫`@ ا‬F/) ‫ض‬B.C‫=ام ا‬W‫ إ‬/_l‫`@ ﺵ‬F/
Loans outstanding (@lo/ ‫وض‬BH) (@>s-H) ‫وض‬BH
Local area network (LAN) =‫اﺡ‬MC‫_ ا‬4\>C‫ ا‬7(‫@ دا‬8:B? @\`‫ﺵ‬
Local Banks @)NT>C‫رف ا‬-Z>C‫ا‬
Local Currency @)NT>C‫@ ا‬N>9C‫ا‬
Log in ‫ل‬M(=C‫ ا‬7)8F+
Log out ‫وج‬B*C‫ ا‬7)8F+
Long-range planning ‫>=ى‬C‫)= ا‬9? })l*+
Long-term debt 7‫ﺝ‬j‫ ا‬7‫ی‬Me P‫دی‬
‫ب‬-F‫ ﺡ‬،@):M>9C‫)@ ا‬/‫ا‬u)>C‫ ) ا‬7‫ﺝ‬j‫ ا‬7‫ی‬Me ‫ر‬->•45‫ا‬
Long-term investments (balance
@)/‫ا‬u)>C‫ ) ا‬7‫ﺝ‬j‫ ا‬7‫ی‬Me ‫ر‬->•45‫ا‬MJj‫ ا‬/‫دات‬M‫ﺝ‬M>C‫ا‬
sheet, asset account)
(‫ل‬MJj‫ ا‬/‫دات‬M‫ﺝ‬M>C‫ب ا‬-F‫ ﺡ‬،@):M>9C‫ا‬
Long-term liabilities (balance sheet, @)/‫ا‬u)>C‫ ) ا‬7‫ﺝ‬j‫@ ا‬N‫ی‬Me ‫ت‬-:‫ا‬u4C‫ ا‬/‫م‬MZ( /‫ت‬-?MNl:
liability account) (‫ت‬-?MNl>C‫ب ا‬-F‫ ﺡ‬،@):M>9C‫ا‬
Loss ‫=ان‬.c /‫رة‬-F(
Loss provision, loan loss provision, ‫رة‬-F(/‫=ان‬.c GZ*:،‫رة‬-F(/‫=ان‬.c GZ*:
loan loss provision expense (income ‫رة‬-F‫ﺡ‬/‫=ان‬.c GZ*: ‫وف‬BZ: ،‫وض‬B.C‫ا‬
statement) (7(=C‫>@ ا‬s-H)‫وض‬B.C‫ا‬

M [ top ]

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Machinery (balance sheet, asset /‫دات‬M‫ﺝ‬M>C‫ب ا‬-F‫ ﺡ‬،@):M>W @)/‫ا‬u): ) @)C— ‫=ات‬9:
account) (‫ل‬MJj‫ا‬
Maintenance and cleaning (income
(7(=C‫>@ ا‬s-H /‫ن‬-)? ) ~)rI+‫@ و‬/-)J
statement)
Management ‫إدارة‬
Management accounting @‫`@ إداری‬5-T:
Management auditor ‫ إداري‬O‫اﺝ‬B: /xH=:
Management by objectives (‫ه=اف‬j‫ ا‬x).T4? @l`+B>C‫ه=اف)ا‬j-? ‫دارة‬U‫ا‬
Management chart, performance
،‫ إداري‬B‫ی‬B.+ ،‫داء‬j‫ذج ا‬M>/ 7\)‫ه‬،‫ذج إداري‬M>/ 7\)‫ه‬
chart, management report, working
7>9C‫ﺝ=ول ا‬
table
Management control @‫?@ إداری‬-H‫ر‬
Management indicator ‫ إداري‬B‫|ﺵ‬:
Management information @‫ت إداری‬-:MN9:
Management Information System
‫ت‬-:MN9>C‫م إدارة ا‬-r/ /@‫ت إداری‬-:MN9: gr/
(MIS)
Management letter (audit) (x)H=+) ‫دارة‬£C @3‫ﺝ‬M: @C-5‫( ر‬x)H=+ ) ‫دارة‬U‫@ ا‬C-5‫ر‬
Management report, management
‫ذج‬M>/ ،(@‫)@ إداری‬N\)‫ذج إداري)ه‬M>/ ،‫ إداري‬B‫ی‬B.+
chart, performance chart, working
‫ل‬->Wj‫ ﺝ=ول ا‬،‫داء‬j‫ا‬
table
Management representation letter
(x)H=+ ) ‫ إداري‬7)•>+ @C-5‫ر‬
(audit)
Manager/managers ‫=راء‬:/B‫=ی‬:
Managing director ‫')œي‬I+ /‫م‬-W B‫=ی‬:
Mandatory d:‫ا‬uC‫إ‬
Margin ›:-‫ه‬
Margin analysis ›:-3C‫ا‬/=TC‫ ا‬7)NT+
Margin call @)lf+ _Ne
Marginal analysis do:-‫ه‬/‫ ﺡ=ي‬7)NT+
Marginal cost pricing @)o:-3C‫ا‬/@‫=ی‬TC‫'@ ا‬N\4C‫ ا‬B)9F+
Marginal cost, incremental cost ‫ای=ة‬u4>C‫'@ ا‬N\4C‫ ا‬،@)o:-3C‫'@ ا‬N\C‫ ا‬/@‫'@ ﺡ=ی‬N\+
Market Capitalization @)HMFC‫)>@ ا‬.C‫ا‬
Market debt capital dHMFC‫( ا‬P‫=ی‬C‫ن)ا‬->4s<‫ل ا‬->5‫رأ‬
Market interest rate ‫ق‬MFC‫=ة ا‬s-c ‫=ل‬9:
Market intermediation dHM5 })5‫و‬
Market led solutions for financial
‫ق‬MFC‫ت ا‬-‫ﺝ‬-‫ ﺡ‬wNW @>s-H @)C->C‫ت ا‬-:=*NC ‫ل‬MN‫ﺡ‬
services
Market penetration ‫ق‬MFC‫ ا‬dc 7fNf4C‫ ا‬/‫ق‬MFC‫ ا‬dc @Z‫ ﺡ‬/‫ق‬MFC‫اق ا‬B4(‫ا‬
Market Price ‫ق‬MFC‫ ا‬B95
Market research ‫ق‬MFC‫@ ا‬5‫ درا‬/‫ع‬2l45‫ا‬
Market Risk ‫ق‬MFC‫ة ا‬Be-*:
Market segment ‫ق‬MFC‫ ا‬P: @T‫ی‬B‫ﺵ‬
Market terms, commercial terms @‫ری‬-84C‫ ا‬BJ-I9C‫ ا‬،‫ق‬MFC‫=دات ا‬T: /‫وط‬B‫ﺵ‬
Market Timing ‫ر‬->•45£C 7•:j‫)™ ا‬HM4C‫ا‬
Market value @)HMFC‫)>@ ا‬.C‫ ا‬/ ‫ق‬MFC‫ ا‬dc @>).C‫ا‬

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Market value @)HMFC‫)>@ ا‬.C‫ا‬

Marketable securities @C‫=او‬4: @)C-: ‫أوراق‬
Marketing channel x‫ی‬MF+ ‫ات‬MIH
Marketing positioning ‫ق‬MFC‫ ا‬dc @9bM>C‫ا‬
Master budget @N:-‫@ ﺵ‬/‫از‬M:
Material amount (‫دي‬-:) B)`‫ آ‬N`:
Material misstatement (audit) (x)H=+ ) B)`‫€ آ‬l(
Materiality (@‫دی‬->C‫`)@ )ا‬FIC‫ه>)@ ا‬j‫ا‬
Materiality level (audit) (x)H=+ ) @)>‫ه‬j‫ى ا‬M4F:
Maturity ‫ق‬-.T45‫إ‬
Maturity mismatch gs‫ا‬M4: B)ƒ ‫ق‬-.T45‫ا‬
Maturity, maturity date ‫ق‬-.T45<‫ ا‬¤‫ری‬-+ ،‫ق‬-.T45‫ا‬
Meals and incidentals (income
(z?BC‫>@ ا‬s-H /‫ن‬-)? ) ‫ارئ‬Me‫ت و‬-`‫وﺝ‬
statement)
Measurability ‫س‬-).NC @)N?-.C‫ا‬
Mechanistic transfer dC— 7‫ی‬MT+
Membership @‫ی‬MW
Merchant bank (UK), investment
‫ري‬->•45‫ ا‬I? ،‫ري‬-8+ I?
bank (US)
Method of lending ‫اض‬BHU‫@ ا‬.‫ی‬Be
Microbanking Bulletin (MBB) BfJj‫)@ ا‬cBZ>C‫ل ا‬->Wj‫ة ا‬Bo/
Micro-borrower BfJj‫ض ا‬B4.>C‫ا‬
Microcredit BfJj‫اض ا‬BHU‫ا‬
Microentrepreneur B)fJ ‫وع‬Bo: _‫ﺡ‬-J
Microfinance BfJj‫ ا‬7‫ی‬M>4C‫ا‬
Microfinance institution (MFI) BfJ‫ أ‬7‫ی‬M>+ @F5|:
Micro-saver BfJ‫ أ‬BcM:
Minimum (savings) balance ‫ر‬-(‫د‬U‫ ا‬/(B)cM4NC)w/‫د‬j‫)= ا‬JBC‫ا‬
Minimum capital requirements ‫ل‬->C‫ت رأس ا‬-`Nl4>C w/‫د‬j‫= ا‬TC‫ا‬
Miscellaneous expenses @WMI4: ~‫ری‬-Z:
Miscellaneous income @WMI4: ‫ادات‬B‫ إی‬/‫ع‬MI4: 7(‫د‬
Mission statement @C-5BC‫ن ا‬-)?
Module ‫وﺡ=ة‬
Monetary policy @‫=ی‬./ @)5-)5
Monetary Policy @‫=ی‬.IC‫@ ا‬5-)FC‫ا‬
Money-guard ‫ل‬->C‫رس ا‬-‫ﺡ‬/ c-‫ﺡ‬
Moneylender, private lender d?‫ا‬B: /‫ص‬-( ‫ض‬B.: ،‫ال‬M:‫ض أ‬B.:
Monitoring @`H‫ا‬B:/@9?-4:
Monitoring and evaluation g)).+‫`@ و‬H‫ا‬B:/@9?-4:
Monitoring indicators finalized @)s-3IC‫`@ ا‬H‫ا‬B>C‫ات ا‬B‫|ﺵ‬:
Monthly payment @‫ی‬B3‫@ ﺵ‬9c‫د‬
Monthly reviews @‫ی‬B3‫ت ﺵ‬-9‫اﺝ‬B:
Moratorium interest, interest in /@.T4F>C‫ت ا‬-9c=C‫ ا‬wNW ‫=ة‬s-'C‫ ا‬،Oc=C‫ ا‬7)‫€ﺝ‬+ ‫=ة‬s-c
overdue payments (B)(€4C‫م ا‬-‫س أی‬-5‫ أ‬wNW _FT+ @)c-b‫=ة إ‬s-c)‫ة‬B(€4>C‫ا‬

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Mortgage P‫ره‬
Mortgage ‫ري‬-.W ‫ض‬BH
Mortgage bank ‫ري‬-.W I?
Mortgage financing ‫ري‬-.W 7‫ی‬M>+
Mortgage interest @‫ری‬-.9C‫وض ا‬B.C‫ا‬/P\FC‫وض ا‬BH ‫=ة‬s-c
Mortgagor ‫ن‬-\5£C ‫ض‬B.:
Most Favored Nation @‫ی‬-W‫ ر‬B•‫آ‬j‫@ ا‬C‫=و‬C‫ا‬
Multinational Corporations ‫ت‬-)FI8C‫=دة ا‬94: ‫ت‬-‫آ‬BoC‫ا‬
Multiple Rate Methods @`‫آ‬B>C‫_ ا‬FIC‫@ ا‬.‫ی‬Be
Multipurpose institution ‫اض‬Bƒj‫=دة ا‬94: @F5|:
Municipal Banks ‫ت‬-)NT>C‫رف ا‬-Z:
Mutual Fund ‫ري‬->•45‫=وق ا‬IJ

N [ top ]

Navigation ‫ل‬M8+ / z'Z+

NBFI @)\I? B)ƒ @)C-: @F5|:
Negative rate of interest d`N5 ‫=ة‬s-c @`F/ /‫=ل‬9:
Net dc-J
Net Benefit z?BC‫ ا‬dc-J
Net book value @‫ی‬B4c=C‫)>@ ا‬.C‫ ا‬dc-J
Net cash debit balance @‫=ی‬.INC P‫>=ی‬C‫)= ا‬JBC‫ ا‬dc-J
Net cash flow, net increase
=.IC‫ ا‬dc (G.IC‫دة ) ا‬-‫ی‬uC‫ ا‬dc-J ،‫=ي‬.IC‫ ا‬xc=4C‫ ا‬dc-J
(decrease) in cash (cash flow
(‫=ي‬.IC‫ ا‬xc=4C‫>@ ا‬s-H /‫ن‬-)? )
statement)
Net cash requirement ‫=ًا‬./ Oc=C‫_ ا‬Nl4: /=.IC‫_ ا‬Nl4: dc-J
Net cash revenue ‫=ي‬.IC‫اد ا‬B‫ی‬U‫ ا‬dc-J
Net earnings, excess of income over wNW 7(=C‫& ا‬s-c ،‫ادات‬B‫ ا<ی‬/‫ح‬-?‫ر‬j‫ ا‬dc-J
expenses, net income (or net loss), dc-J ،(‫رة‬-F*C‫ ا‬dc-J ‫ ) أو‬7(=C‫ ا‬dc-J ،~‫ری‬-Z>C‫ا‬
net profit z?BC‫ا‬
Net financial margin, net financial /‫ن‬-)? ) @)C->C‫@ ا‬8)4IC‫ ا‬dc-J ،dC->C‫› ا‬:-3C‫ ا‬dc-J
result (income statement) (7(=C‫>@ ا‬s-H
Net income (or net loss), excess of
wNW 7(=C‫& ا‬s-c ،(‫رة‬-F*C‫ ا‬dc-J ‫ ) أو‬z?BC‫ ا‬dc-J
income over expenses, net profit,
‫ادات‬B‫ی‬U‫ ا‬dc-J ،~‫ری‬-Z>C‫ا‬
net earnings
Net income from operations ‫ت‬-)N>9C‫ ا‬P: 7(=C‫ ا‬dc-J
Net income ratio 7(=C‫ ا‬dc-J @`F/
Net increase (decrease) in cash, net
‫=ي‬.IC‫ ا‬xc=4C‫ ا‬dc-J ،=.IC‫ ا‬dc (G.IC‫دة ) ا‬-‫ی‬uC‫ ا‬dc-J
cash flow
Net interest margin ‫=ة‬s-'C‫› ا‬:-‫ ه‬dc-J
Net loans outstanding (balance) (@)/‫ا‬u): )@‫>ـ‬s-.C‫وض ا‬B.C‫ ا‬dc-J
Net present worth, value @)C-TC‫)>@ ا‬.C‫ ا‬dc-J
Net profit, net earnings, excess of
7(=C‫& ا‬s-c ،‫ادات‬B‫ ا<ی‬/‫ح‬-?‫ر‬j‫ ا‬dc-J ،z?BC‫ ا‬dc-J
income over expenses, net income
(‫رة‬-F*C‫ ا‬dc-J‫ ) أو‬7(=C‫ ا‬dc-J ،~‫ری‬-Z>C‫ ا‬wNW
(or net loss)
dC->‫ إﺝ‬-‫دات‬M‫ﺝ‬M>C‫ ا‬dC->‫)@ )إﺝ‬c-ZC‫)>@ ا‬.C‫ا‬
Net worth
(‫ت‬-?MNl>C‫ا‬

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Nominal interest rate d>5<‫=ة ا‬s-'C‫=ل ا‬9:

Non operating (net) income dN)fo4C‫ ا‬B)ƒ 7(=C‫ا‬
Non operating income and expenses @)N)fo4C‫ ا‬B)ƒ ~‫ری‬-Z>C‫ و ا‬7(=C‫ا‬
Non profit organisation (US :
z?BC‫ ا‬w(M4+ /df`+< @F5|: -@)T?‫ ر‬B)ƒ @F5|:
organization)
Non staff costs ‫ى‬B(‫ری~ إداری@ أ‬-Z:
Non -Tariff Barriers @)‫آ‬B>8C‫ ا‬B)ƒ u‫اﺝ‬MTC‫ا‬
Nonbank financial institution @)cBZ: /@)\I? B)ƒ @)C-: @F5|:
Nonbudgeted expenses @/‫از‬M>C‫ ا‬dc @?MFT: B)ƒ ‫ت‬-.'/
Noncash expense @‫=ی‬./ B)ƒ ‫ت‬-.'/
Noninterest income ‫=ة‬s-'C‫ ا‬x‫ی‬Be PW ‰)C 7(‫د‬
Nonperforming asset 7:-W B)ƒ 7J‫ أ‬/‫دة‬M‫ﺝ‬M:
Nonperforming loan 7:-W B)ƒ ‫ض‬BH
Non-transferability 7‫ی‬MT4NC @)N?-.C‫=م ا‬W
Note payable Oc‫أوراق د‬
Note receivable &`H ‫أوراق‬
Note to financial statements @)C->C‫ ا‬gs‫ا‬M.C-? @.TN: (‫ت‬-‫ﺡ‬-‫ت )إی‬-r‫ﺡ‬2:

O [ top ]

Occupancy expenses (income

(7(=C‫>@ ا‬s-H /‫ن‬-)? ) ‫رات‬-.9C‫ل ا‬-f‫ری~ إﺵ‬-Z:
statement)
Office expenses (income statement) (7(=C‫>@ ا‬s-H /‫ن‬-)? ) _4\>C‫ری~ ا‬-Z:
Office materials, office stationary,
@)`4\: ‫ات‬u)38+ ،@)`4\: @)5-eBH ،@)`4\: ‫اد‬M:
office supplies
Official or Fixed Rate ™?-•C‫ أو ا‬d>5BC‫ف ا‬BZC‫ ا‬B95
On line help }*C‫ ا‬wNW ‫=ة‬W-F>C‫م ا‬-r/
On-costs (UK), indirect costs ‫ة‬B‫ﺵ‬-`: B)ƒ @'N\+
Ongoing savings (‫ة‬B>4F: ‫ات‬B(=:) B>4F: B)cM+
On-lend (to) ‫ض ل‬B.: /‫ض‬B.‫ی‬
Onlending ‫اض‬BH‫إ‬
On-time repayment ™HMC‫ ا‬wNW ‫ت‬-9c‫ د‬/‫=د‬T>C‫™ ا‬HMC‫ ا‬dc ‫=اد‬5
On-time repayment rate =WM>C‫ ا‬dc/™HMC‫ ا‬wNW =‫=ی‬F4C‫ ا‬/‫=اد‬FC‫=ل ا‬9:
Opening balance, balance brought
7‫ﺡ‬B>C‫)= ا‬JBC‫ا‬/d‫ﺡ‬-44cU‫)= ا‬JBC‫ا‬
forward
Operating account dN)fo+ ‫ب‬-F‫ﺡ‬
Operating budget @)N)fo+ @/‫از‬M:
Operating cash flow dN)fo+ ‫=ي‬./ xc=+
Operating cost @)N)fo+ @'N\+ /@'N‫آ‬
Operating cost ratio, operating
@)N)fo4C‫@ ا‬.'IC‫`@ ا‬F/ ،@)N)fo4C‫'@ ا‬N\4C‫`@ ا‬F/
expense ratio
Operating deficit dN)fo+ u8W
Operating department ‫ت‬-)N>9C‫ ا‬gFH / @)N)fo+ ‫ة‬Bs‫دا‬
Operating expense ratio, operating
@)N)fo4C‫'@ ا‬N\4C‫`@ ا‬F/ ،@)N)fo4C‫ت ا‬-.'IC‫`@ ا‬F/
cost ratio

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Operating expenses, operating

‫ت‬-)N>9C‫)~ ا‬C-\+ ،@)N)fo+ ~)C-\+ ،@)N)fo+ ~‫ری‬-Z:
costs, operational costs
Operating income dN)fo+ 7(‫د‬
Operating loss @)N)fo+ ‫رة‬-F(
Operating margin, operating profit
before depreciation and ‫ك‬24‫ه‬U‫ك و ا‬2‫ه‬U‫ ا‬7`H dN)fo4C‫ ا‬z?BC‫ ا‬،7)fo+ ›:-‫ه‬
amortisation (US : amo
Operating profit dN)fo4C‫ ا‬z?BC‫ا‬
Operating profit before depreciation
and amortisation (US : dN)fo+ ›:-‫ ه‬،‫ك‬24‫ه‬U‫ ا‬/‫ك‬2‫ه‬U‫ ا‬7`H dN)fo4C‫ ا‬z?BC‫ا‬
amortization), operati
Operating risk @)N)fo+ ‫ة‬Be-*:
Operating self-sufficiency,
(@)N)fo4C‫)@ ا‬+‫œا‬C‫ی@ ا‬-'\C‫ )ا‬-ً )N)fo+ ‫œات‬C‫ ا‬wNW ‫د‬->4W<‫ا‬
operational self-sufficiency
Operating subsidy (income
(7(=C‫>@ ا‬s-H /‫ن‬-)? ) dN)fo+ gW‫د‬
statement)
Operating surplus (‫ت‬-)N>9C‫ ا‬P:) dN)fo+ &s-c
Operating System 7)fo+ ‫م‬-r/
Operational dN)fo+ / ‫')œي‬I+
Operational costs, operating @'N\+ ،@)N)fo+ ~‫ری‬-Z: ،@)+-)N>W/@)N)fo+ ~)C-\+
expenses, operating cost 7)fo4C‫ا‬
Operational efficiency @)+-)N>W/@)N)fo+ @)C-9c /‫ءة‬-'‫آ‬
Operational expenses @)N>9C‫@ ا‬.'/
Operational Planning d+-)N>9C‫)} ا‬l*4C‫ا‬
Operational plans @)+-)N>W @l(
Operational review @)+-)N>W/@)N)fo+ @9‫اﺝ‬B:
Operational self-sufficiency dN)fo4C‫ ا‬d+‫œا‬C‫ء ا‬-'4‫ا<آ‬
Operational sustainability @)N)fo4C‫@ ا‬:‫=ا‬45<‫ا‬
Operations officer ‫ت‬-)N>W ~‡M:
Opportunity cost @N‫`=ی‬C‫@ ا‬JB'C‫'@ ا‬N\+
Option ‫ر‬-)(
Organisation chart (US :
d>)rI+ 7\)‫ه‬
organization)
Organisational structure (US :
@)>)rI+ @)N\)‫ه‬
organizational)
Origination fee (loan) ‫`=ء‬C‫م ا‬M5‫ر‬
Outflow (accounting) (@`5-T: ) (‫ت‬-WMc=>C‫رج )ا‬-*C‫ ا‬xc=4C‫ا‬
Outlines @:-W ‫ط‬Ml(
Outputs ‫ت‬-‫ﺝ‬B*:
Outreach ‫ر‬-o4/<‫ا‬
Outreach indicator ‫ر‬-o4/<‫ ا‬B‫|ﺵ‬:
Outsourcing @)‫رﺝ‬-( ‫ق‬Be x‫ی‬Be PW œ)'I4C‫ا‬
Outstanding balance of loan
‫ض‬B.C‫ ا‬7Jj gs-.C‫)= ا‬JBC‫ا‬
principal
Outstanding loans (‫ع‬Mc=: B)ƒ =)J‫ ر‬-3C ‫زال‬-: d4C‫>@ )ا‬s-.C‫وض ا‬B.C‫ا‬
Overdraft facilities P‫=ی‬: ‫ري‬-‫ت ﺝ‬2)3F+

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Overdue, past-due (B(€4>C‫ )ا‬xT4F>C‫ا‬

Overhead budget ‫ة‬B‫ﺵ‬-`>C‫ ا‬B)ƒ ~‫ری‬-Z>C‫@ ا‬/‫از‬M:
Overhead costs, overheads (head
(dF)sBC‫_ ا‬4\>C‫ة ) ا‬B‫ﺵ‬-`: B)ƒ ~)C-\+
office)
Owner’s equity, shareholder’s
@)\N: ‫ق‬M.‫ ﺡ‬،P)>‫ه‬-F>C‫ل ا‬-: ‫ راس‬، C->C‫\)@ ا‬N: ‫ق‬M.‫ﺡ‬
capital, shareholder’s equity,
P)>‫ه‬-F>C‫\)@ ا‬N: ‫ق‬M.‫ ﺡ‬،P)>‫ه‬-F>C‫ ا‬7‫ی‬M>+ ،P)>‫ه‬-F>C‫ا‬
shareholder’s funds, common
‫م‬-9C‫ا‬
stockholder equity

P [ top ]

P.O.S @)/‫و‬B4\C‫ إ‬O‫زی‬M+ ‫ﺵ`\@ —<ت‬

Paid-in capital ‫ع‬Mc=>C‫ل ا‬->C‫رأس ا‬
Paid-in capital ‫ع‬Mc=>C‫ل ا‬->C‫رأس ا‬
Pair-wise Ranking ~)IZ4C‫@ ا‬/‫ر‬-.:
Par value @)>5‫)>@ إ‬H
Par value, face value @)>5U‫)>@ ا‬.C‫ا‬
Parent company ‫م‬j‫آ@ ا‬BoC‫ا‬
Participatory rapid appraisal @‫رآ‬-o>C-? O‫ی‬BFC‫ ا‬g)).4C‫ا‬
B4c‫ د‬-(7)>9C‫ ا‬B4c‫ )د‬I`C‫ ا‬O: 7)>9C‫ب ا‬-F‫ ﺡ‬B4c‫د‬
Passbook
B)cM4C‫ا‬
Passbook savings ‫ر‬-(‫د‬U‫ ا‬/B)cM4C‫ ا‬B4c‫د‬
Password ‫ور‬B: @>N‫آ‬
Past due rate, arrears rate,
‫ات‬B(€4>C‫ ا‬/B(€4C‫=ل ا‬9: ،B)(€4C‫=ل ا‬9: ،xT4F>C‫=ل ا‬9:
delinquency rate
Past-due loan B(€4: /xT4F: ‫ض‬BH
Past-due, overdue †H-.T45‫= ا‬WM: ‫ت‬-c ،B(€4: /xT4F:
Pawn loan P‫ه‬BC‫ض ا‬BH
Pawnbroker d?‫ا‬B>C‫ ا‬،P‫ه‬B4F>C‫ا‬
Pay off (loan) (to) (‫ض‬B.C‫ )ا‬P‫=ی‬C‫ ا‬Oc=‫ی‬
Payable on demand _NlC‫= ا‬IW Oc=C‫واﺝ_ ا‬
Payback period ‫داد‬B45<‫ة ا‬B4c
Payment date Oc=C‫ ا‬/=‫=ی‬F4C‫ ا‬¤‫ری‬-+ -‫=اد‬FC‫ ا‬¤‫ری‬-+
Payment in advance -ً :=.: Oc=C‫ا‬
Payment in arrears, delinquent
،‫ة‬B(€4: @9c‫د‬
payment
Payment in kind -ً I)W Oc=C‫ا‬
Payment overdue -3H-.T45‫ ا‬¤‫ری‬-+ w: d4C‫@ ا‬9c=C‫ا‬
Payment voucher Oc‫= د‬I5 /Oc‫ د‬7J‫و‬
Payment, repayment =‫=ی‬F+ /‫=اد‬5 ،Oc‫د‬
Payroll _+‫وا‬BC‫~ ا‬o‫آ‬
Payroll tax expense _+‫وا‬BC‫ ا‬wNW 7(=C‫_ ا‬s‫ا‬Bb ~‫ری‬-Z:
Payroll with holding O`I>C‫= ا‬IW ‫ة‬u84T: _s‫ا‬Bb
PEARLS system ‫ل‬B)? ‫م‬-r/
Peer lending guarantee (‫اء‬BrIC‫اض ا‬BH‫ )إ‬P:-4C-? ‫اض‬BHU‫ا‬
Peer pressure (@WM>8>C‫اء )ا‬BrIC‫ ا‬/‫ء‬2:uC‫} ا‬fb

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Peer review (solidarity group) (@)I:-+ @WM>8: ) @WM>8>C‫ء ا‬-W‫ أ‬P: @9‫اﺝ‬B:
Peer-to-peer network ‫=اد‬/j‫ ا‬/‫اء‬BrIC‫ﺵ`\@ ا‬
Penalty @:‫ا‬Bƒ
Penalty income @:‫ا‬BfC‫ ا‬7(‫د‬
Penalty interest @:‫ا‬BfC‫=ة ا‬s-c
Pending client (for a loan) (‫ض‬B.NC ) xN9: /_.+B: ‫ن‬M?‫ز‬
Pending loan xN9: ‫ض‬BH
Penetration rate ‫اق‬B4(<‫=ل ا‬9:
Performance chart, working table,
management chart, management ‫ إداري‬B‫ی‬B.+ ،‫دارة‬U‫ ﺝ=ول ا‬،7>9C‫ ﺝ=ول ا‬،‫داء‬j‫ﺝ=ول ا‬
report
Performance incentive scheme ‫داء‬j‫_ ا‬FT? uc‫ا‬MTC‫م ا‬-r/
Performance indicator ‫داء‬j‫ ا‬B‫|ﺵ‬:
Performance review ‫داء‬j‫@ ا‬9‫اﺝ‬B:
Performance standard ‫داء‬j‫ ا‬B)‫ی‬-9:
Performing asset, productive asset @84I: ‫دات‬M‫ﺝ‬M: @N:-W ‫ل‬MJ‫ أ‬/‫دات‬M‫ﺝ‬M:
Performing loan 7:-W ‫ض‬BH
Permanent asset(s), capital ‫أس‬BC ‫ل‬MJ‫ أ‬/‫دات‬M‫ﺝ‬M: ،@>s‫ل دا‬MJ‫ أ‬/‫دات‬M‫ﺝ‬M:
asset(s), fixed asset(s), tangible /‫دات‬M‫ﺝ‬M: ،@4?- ‫ل‬MJ‫ أ‬/‫دات‬M‫ﺝ‬M: ،7:-9C‫ل ا‬->C‫ا‬
asset(s) @5M>N: ‫ل‬MJ‫أ‬
Personal guarantee @)Z*‫@ ﺵ‬/->b
Personnel efficiency, field staff
P))/‫>)=ا‬C‫ ا‬P)'‡M>C‫ءة ا‬-'‫ آ‬،P)'‡M>C‫ءة ا‬-'‫آ‬
efficiency
Personnel expenses (@C->9C‫) ا‬P)'‡M>C‫)~ ا‬C-\+
Personnel time ratio P)'‡M>C‫™ ا‬H‫`@ و‬F/
Petty cash ‫ت‬-‫ی‬B•/ ‫=وق‬IJ
Physical asset ‫دي‬-: 7J‫أ‬
Pilot test d`‫ی‬B84C‫¡ ا‬4I>C‫ر ا‬-`4(‫ا‬
Pledge (to) (=394‫م )ی‬u4N‫ی‬
Pledging =394C‫ا‬
Portfolio @‫ری‬-8+ ‫=ات وأوراق‬I4F:
Portfolio @r'T:
Portfolio at risk Bl( dc @r'T>C‫ا‬
Portfolio diversification ‫وض‬B.C‫@ ا‬r'T: O‫ی‬MI+
Portfolio in arrears ‫ة‬B(€4>C‫@ ا‬r'T>C‫ا‬
Portfolio income @r'T>C‫ ا‬7(‫د‬
Portfolio outstanding @>s-.C‫@ ا‬r'T>C‫ا‬
Portfolio quality @r'T>C‫)@ ا‬WM/ /‫دة‬M‫ﺝ‬
Portfolio report @r'T>C‫ ا‬B‫ی‬B.+
Portfolio review @r'T>C‫@ ا‬9‫اﺝ‬B:
Portfolio risk @r'T>C‫ة ا‬Be-*:
Portfolio turnover @r'T>C‫دوران ا‬
Portfolio yield, yield on (loan)
‫وض‬B.C‫@ ا‬r'T: wNW =s-9C‫ ا‬،@r'T>C‫= ا‬s-W
portfolio
Position account u‫آ‬B: ‫ب‬-F‫ﺡ‬

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Positioning statement ObM>4C‫رة ا‬-`W/‫ن‬-)?

Positive rate of interest ‫=ة‬s-'NC _‫ﺝ‬M>C‫=ل ا‬9>C‫ا‬
Post a entry (to) =)H 7)‫ﺡ‬B+
Postal savings bank ‫ی=ي‬B`C‫ ا‬B)cM4C‫ ا‬I?
Post-closing trial balance, adjusted
‫=ل‬9>C‫@ ا‬9‫اﺝ‬B>C‫ان ا‬u): ،‫ق‬2ƒU‫= ا‬9? @9‫اﺝ‬B>C‫ان ا‬u):
trial balance
Poverty level B.'C‫ى ا‬M4F:
Practitioner @I3>C‫رس ا‬->: /‫اول‬u:
Precautionary savings @)H-`45‫ات ا‬B)cM+
Pre-engagement stage (audit) (x)H=+) =H-94C‫ ا‬7`H @N‫ﺡ‬B:
Preliminary savings @)C‫ أو‬/@‫)=ی‬3>+ ‫ات‬B)cM+
Prematured loan =9? xT4F: B)ƒ ‫ض‬BH
Prematuring, acceleration of
‫ق‬-.T45<‫ ا‬O‫ی‬BF+
maturity
Prepaid expenses (balance sheet, ‫ب‬-F‫ ﺡ‬،@):M>W @)/‫ا‬u): ) -ً :=.: @WMc=: ~‫ری‬-Z:
asset account) (‫ل‬MJj‫ ا‬/‫دات‬M‫ﺝ‬M>C‫ا‬
Prepayment -ً :=.: @WMc=: @9c‫د‬،-:=.: Oc=C‫ا‬
Present value (worth), current
@‫ری‬-8C‫)>@ ا‬.C‫ ا‬،@)C-TC‫)>@ ا‬.C‫ا‬
value
Present worth of a stream of future
dN`.4F>C‫ ا‬7(=C‫ ا‬P: xc=4NC @)C-TC‫)>@ ا‬.C‫ا‬
income
Present worth of an annuity factor ‫ي‬MIFC‫ ا‬7:-9>NC @)C-TC‫)>@ ا‬.C‫ا‬
Previous year @.?-FC‫@ ا‬IFC‫ا‬
Price level accounting, general price
‫م‬-9C‫ ا‬B9FC‫ى ا‬M4F: @`5-T: ،B9FC‫ى ا‬M4F: @`5-T:
level accounting
Pricing structure B)9F4C‫)@ ا‬N\)‫ه‬
Prime rate dC‫=ل أو‬9:
Principal (‫ض‬B.C‫ )ا‬P‫=ی‬C‫ ا‬7J‫أ‬
Principal overdue xT4F>C‫ض ا‬B.C‫ ا‬7J‫أ‬
Principal payment (loan) @9c=C‫ ا‬7J‫)>@ أ‬H
Privacy @)JMZ(
Private development bank ‫ص‬-( (‫ي‬M>I+) ‫ء‬->/‫ إ‬I?
Private lender, moneylender d?‫ا‬B: ،‫ال‬M:‫ض أ‬B.: ،‫ص‬-( ‫ض‬B.:
Probate @)J‫@ و‬TJ ‫ت‬-`‫ إ‬/x‫=ی‬Z+
Proceeds @N)Z‫ ﺡ‬/=s‫ا‬MW
Process @)N>W
Process Mapping @)N>9C‫} ا‬l*: g5‫ر‬
Product Attribute Ranking ¡4I>C‫)@ ا‬JMZ( ~)IZ+
Product Costing ‫ج‬-4/U‫)~ ا‬C-\+ =‫=ی‬T+
Product satisfaction survey ‫ء‬2>9C‫ت ا‬-‫ﺝ‬-TC ¡4I>C‫ی@ ا‬-'‫آ‬
Product viability ¡4I>C‫ح ا‬-8/ @`F/
Productive asset, performing asset 7:-W 7J‫ أ‬/‫دة‬M‫ﺝ‬M: ،¡4I: 7J‫ أ‬/‫دة‬M‫ﺝ‬M:
Productivity @)‫ﺝ‬-4/‫إ‬
Productivity indicator @)‫ﺝ‬-4/U‫ ا‬B‫|ﺵ‬:

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Profit and loss account, profit and

،‫رة‬-F*C‫ وا‬z?BC‫>@ ا‬s-H /‫ن‬-)? ،‫رة‬-F*C‫ وا‬z?BC‫ب ا‬-F‫ﺡ‬
loss statement (UK), income
7(=C‫>@ ا‬s-H /‫ن‬-)?
statement (US)
Profit center z?‫ ر‬u‫آ‬B:
Profit centre accounting and
z?BC‫س ا‬-5‫ أ‬wNW @>s-.C‫@ ا‬/‫از‬M>C‫`@ وا‬5-T>C‫ا‬
budgeting
Profit margin z?‫› ر‬:-‫ه‬
Profit sharing z?BC‫ ا‬dc @‫رآ‬-o>C‫ا‬
Profit, earnings ‫ح‬-?‫ر‬j‫ا‬
Profitability @)T?BC‫ا‬
Profitability ratio @)T?BC‫=ل ا‬9:
Profitable z?B:
Profitable fee structure zِ?Bُ: ‫م‬M5‫ ر‬7\)‫ه‬
Proforma financial statements @bB4'>C‫)@ ا‬C->C‫ ا‬gs‫ا‬M.C‫ ا‬/‫ت‬-/-)`C‫ا‬
Pro-Forma Invoice @)C‫رة أو‬M+-c
Proforma Invoice @)s=`: ‫رة‬M+-c
Program evaluation and review
@)I.4C‫@ ا‬9‫اﺝ‬B>C‫¡ و ا‬:-/B`C‫)@( ا‬I.+) g)).+
technique-(PERT)
Projection ‫ر‬MZ+
Projections ‫ت‬-9HM4C‫ ا‬/‫ت‬-e-.5<‫ا‬
Promissory note @C-)`>‫آ‬
Properties Gs-Z(
Property and equipment (balance ‫ب‬-F‫ ﺡ‬،@):M>9C‫)@ ا‬/‫ا‬u)>C‫=ات ) ا‬9>C‫ت وا‬-\N4>>C‫ا‬
sheet, asset account) (‫ل‬MJj‫ ا‬/‫دات‬M‫ﺝ‬M>C‫ا‬
Proprietorship @)\N>C‫ ا‬x‫ﺡ‬
Prospectus ‫ب‬-44‫ة إآ‬Bo/
Provision (income statement) de-)4‫ﺡ‬U‫ت ا‬-ZZ*:-(7(=C‫>@ ا‬s-H /‫ن‬-)? ) de-)4‫ا<ﺡ‬
Provision of financial services,
@)C-: ‫ت‬-:=( g‫=ی‬.+ ،@)C->C‫ت ا‬-:=*C‫وی= ا‬u+
delivery of financial services
Provision write-off GZ*>C‫ء( ا‬-fC‫_ )إ‬l‫ﺵ‬
Provisioning GZ*: Ob‫و‬
Provisioning policy GZ*>C‫ ا‬Ob‫@ و‬5-)5
Proxy &‫ی‬M'+ / 7)‫آ‬M+
Prudential ratio (ds-HMC‫ )ا‬d5‫ا‬B4‫=ل ا<ﺡ‬9>C‫ا‬
Prudential standard ‫اس‬B4‫ ا<ﺡ‬B)‫ی‬-9:
Public development bank ‫م‬-W ‫ي‬M>I+ I?
_NlC‫ ا‬-‫ و‬-(=ّ oC‫ض )ا‬B9C‫ ا‬wNW =>49+ ‫ت‬-)8)+‫ا‬B45‫ا‬
Pull-and-push based strategy
(Oc=C‫)ا‬
Purchase ‫اء‬B‫ﺵ‬

Q [ top ]

Qualified market @N‫|ه‬: ‫ق‬M5

Qualified opinion (audit) (x)H=+ ) 7‫|ه‬: ‫رأي‬
Quarterly evaluation report d9?‫ر‬/dNZc B‫ی‬B.+

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،@WBF? =./ wC‫† إ‬N‫ی‬MT+ P\>‫ ی‬7J‫أ‬/‫دة‬M‫ﺝ‬M:

Quick asset, liquid asset
7s-5 7J‫أ‬/‫دة‬M‫ﺝ‬M:
Quick ratio, acid test ratio @9‫ی‬BFC‫@ ا‬CM)FC‫`@ ا‬F/ ،@9‫ی‬B5 @`F/
Quotas GZ‫ﺡ‬
Quote interest rate (to), set an
‫=ة‬s-c B95 O‫ ی‬،‫=ة‬s-c B95 ‰`4.‫ی‬
interest rate
Quoted interest rate, stated
‫ع‬MbM>C‫=ة ا‬s-'C‫ ا‬B95 ،‰`4.>C‫=ة ا‬s-'C‫ ا‬B95
interest rate (syn. de nominal rate)

R [ top ]

Raise funds (to) (‫ال )ل‬M:‫ أ‬B)cM+/O>‫ﺝ‬

Rating ~)IZ+
Rating agency ~)IZ+ @C-‫وآ‬
Ratio analysis _FIC‫ ا‬7)NT+
Real effective interest rate dN9'C‫ ا‬d.).TC‫=ة ا‬s-'C‫ ا‬B95
Real estate @‫ری‬-.W ‫ن‬M”‫ ﺵ‬/ ‫رات‬-.W
Real Estate Banks @‫ری‬-.9C‫رف ا‬-Z>C‫ا‬
Real Estate Development Banks @‫ری‬-.9C‫>)@ ا‬I4C‫رف ا‬-Z:
Real interest rate d.).TC‫=ة ا‬s-'C‫ا‬B95
Receipt in advance ‫=م‬.: ‫م‬245‫أ‬
Receivable &`.C‫ ا‬xT4F: N`: ،7)ZT4C‫™ ا‬T+ ‫ت‬-bM`.:
Reciprocal lending dC‫د‬-`+ ‫اض‬BH‫إ‬
Recognize, record (to) (an
(@)N>W) 78F‫ی‬،B.‫ی‬،‫ف‬B49‫ی‬
operation)
Reconcile (to) ‫ي‬MF‫ی‬
Reconciliation account @‫ی‬MF+ ‫ب‬-F‫ﺡ‬
Reconciliation item (accounting) (@`5-T:) @‫ی‬MF+ =I?
Record, recognize (to) (an
(@)N>W ) B.‫ی‬،‫ف ?ـ‬B49‫ی‬،78F‫ی‬
operation)
Recover ‫داد‬B45‫إ‬
Recovery ‫داد‬B45‫ا‬
Recovery rate (syn. de repayment
‫داد‬B45<‫=ل ا‬9:
rate)
Recurrent costs, recurrent expenses @‫ت دوری‬-.'/ ،@‫)~ دوری‬C-\+
Redeemable in cash ‫=ًا‬./ P‫ه‬BC‫د ا‬B4F‫ی‬
Refinance 7‫ی‬M>+ =)9‫ی‬
Refinanced loan @N‫ی‬M>+ ‫د‬-9: ‫ض‬BH
Refinancing †N‫ی‬M>+ ‫د‬-9‫ض ی‬BH /7‫ی‬M>+ ‫دة‬-W‫إ‬
I`C‫?@ ا‬-HBC @9b-(‫@ و‬N8F:‫>@ و‬rI: @)C-: @F5|:
Regulated financial institution
(@)>5‫)@ ر‬C-: @F5|:) ‫ي‬u‫آ‬B>C‫ا‬
Regulation factors ‫ت‬-9‫ی‬Bo4C‫ ا‬/@>rI>C‫ ا‬7:‫ا‬M9C‫ا‬
Regulators P)`H‫ا‬B: /P)>rI:
Reimbursement, repayment,
@9c‫ د‬،‫=اد‬5
payment
Reinsurance P):€+ ‫دة‬-W‫إ‬

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Relative Preference Ranking @)`FIC‫)@ ا‬Ncj-? ~)IZ4C‫ا‬

Remittance @9c‫=ی= د‬F+ -@C‫ا‬M‫ ﺡ‬،‫ل‬MT: N`: ،‫=ي‬./ 7‫ی‬MT+
Remote Access =9? PW ‫ل‬MJ‫و‬
Remote Login =9? PW ‫ل‬M(‫د‬
Renewal of credit ‫ض‬B.C‫=ی= ا‬8+
Repayment by installments ‫ت‬-9c‫ د‬wNW ‫=اد‬FC‫ا‬
Repayment capacity/ability ‫=اد‬FC‫ ا‬wNW ‫=رة‬.C‫ا‬
Repayment conditions ‫=اد‬FC‫وط ا‬B‫ﺵ‬
Repayment frequency ‫=اد‬FC‫دوری@ ا‬
Repayment in advance -ً :=.: ‫=اد‬FC‫ا‬
Repayment rate (syn. de recovery
‫=اد‬FC‫=ل ا‬9:/@`F/
rate)
Repayment schedule, amortisation
schedule (US : amortization), ‫=اد‬FC‫@ ا‬l( ،‫ت‬-H-.T45<‫¡ ﺝ=ول ا‬:-/B? ،‫=اد‬FC‫ﺝ=ول ا‬
repayment plan
Repayment stream ‫ت‬-9c=C‫ ا‬xc=+
Repayment, payment,
&‫ی‬M9+،@9c‫د‬،‫=اد‬5
reimbursement
Repeat loan ‫ر‬B\: ‫ض‬BH
Replacement cost, current cost @‫ری‬-8C‫'@ ا‬N\4C‫ ا‬،‫`=ال‬45<‫'@ ا‬N‫آ‬
Replacement value ‫`=ال‬45<‫)>@ ا‬H
Reporting B‫ری‬-.+ Oc‫ر‬
Reporting Currency B‫ی‬B.4C‫@ ا‬N>W
Reporting system B‫ری‬-.4C‫م ا‬-r/
Repossessed collateral ‫دة‬B4F: ‫ت‬-/->b/‫ت‬-/M‫ره‬
Reprice (liabilities, …) ‫ت‬-:‫ا‬u4C<‫ ا‬/(‫ت‬-?MNl>C‫ ) ا‬B)9F4C‫دة ا‬-W‫إ‬
Reschedule (to) @C‫)= ﺝ=و‬9‫ی‬،@C‫دة ﺝ=و‬-W‫إ‬
Rescheduled loan †4C‫د ﺝ=و‬-9: ‫ض‬BH /‫=ول‬8: ‫ض‬BH
Rescheduling (of a loan) (‫ض‬B.NC ) @C‫دة ﺝ=و‬-W‫إ‬
Reserve (balance sheet) (@):M>9C‫)@ ا‬/‫ا‬u)>C‫ ) ا‬de-)4‫ﺡ‬U‫ا‬
Reserves for possible losses
(7(=C‫>@ ا‬s-H /‫ن‬-)? ) @N>4T>C‫ ا‬Bs-F*C‫ ا‬de-)4‫اﺡ‬
(income statement)
Reserves in central bank ‫ي‬u‫آ‬B>C‫ ا‬I`C‫ ا‬dc de-)4‫ا<ﺡ‬
Residual value @)H-`C‫)>@ ا‬.C‫ا‬
Restricted funds =).: 7‫ی‬M>+ ‫ال‬M:‫ أ‬/‫)=ة‬.: zI:
Restructure (to) @N\)‫)= ه‬9‫ی‬،@N\)‫دة ه‬-W‫إ‬
Restructured loan @4N\)‫د ه‬-9: ،7\)3: ‫ض‬BH
Retail Banking ‫اد‬BcKC @)cBZ>C‫ت ا‬-:=*C‫ا‬
Retail Banking @)\I`C‫ا‬/@)cBZ>C‫@ ا‬su84C‫ا‬
Retail Services @)\I`C‫ا‬/@)cBZ>C‫@ ا‬su84C‫ت ا‬-:=(
Retained earnings ‫ة‬u84T>C‫ح ا‬-?‫ر‬j‫ا‬
Retained earnings statement ‫ة‬u84T>C‫ح ا‬-?‫ر‬j‫>@ ا‬s-H /‫ن‬-)?
Retained net surplus (deficit) u84T>C‫( ا‬u89C‫& )ا‬s-'C‫ ا‬dc-J
Retention rate (Ps-?uC‫ظ )ا‬-'4‫=ل ا<ﺡ‬9:

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Return on assets (ROA) ‫ل‬MJj‫ ا‬/‫دات‬M‫ﺝ‬M>C‫ ا‬wNW =s-9C‫ا‬

Return on business ratio (ROB) ‫وع‬Bo>C‫ ا‬wNW =s-9C‫`@ ا‬F/
Return on equity (ROE) @)\N>C‫ق ا‬M.‫ ﺡ‬wNW =s-9C‫ا‬
Return on investment (ROI) ‫ر‬->•45<‫ ا‬wNW =s-9C‫ا‬
Return on performing assets, yield wNW z?BC‫ ا‬،@N:-9C‫ل ا‬MJj‫ ا‬/‫دات‬M‫ﺝ‬M>C‫ ا‬wNW =s-9C‫ا‬
on performing assets @N:-9C‫ل ا‬MJj‫ ا‬/‫دات‬M‫ﺝ‬M>C‫ا‬
Revenue ‫ادات‬B‫ی‬U‫ا‬
Revenues ‫ادات‬B‫ی‬U‫ا‬
Reversal of amortisation and
de-)4‫ك و ا<ﺡ‬2‫_ ا<ه‬NH
provisions (US : amortization)
Reversal policy @F‫آ‬-9: @5-)5
Reversing entries -3F\W‫د و‬M).C‫ل ا‬-l?‫إ‬
Revolving credit ‫ن دوار‬->4s‫ا‬
Revolving loan fund ‫=وارة‬C‫وض ا‬B.C‫=وق ا‬IJ
Risk management Be-*>C‫إدارة ا‬
Rollout g)>9+
Rotating savings and credit
‫=وار‬C‫ ا‬B)cM4C‫اض وا‬BHU‫@ ا‬l?‫ را‬/@)9>‫ﺝ‬
association (ROSCA)
Rotation B‫=وی‬+
Rounding mechanisms ‫رة‬B\: ‫ت‬-)C—
Rules of Origin €oI>C‫= ا‬W‫ا‬MH
Running cost @)N)fo+ /@‫ إداری‬/ @>s‫)~ دا‬C-\+
Rural bank d'‫ی‬BC‫ ا‬I`C‫ا‬
Rural development bank d'‫>)@ ری‬I+ I?

S [ top ]

Sale of assets ‫ل‬MJj‫ ا‬/‫دات‬M‫ﺝ‬M>C‫ ا‬O)?

Sale of investments, (sale of equity
(@)\N>C‫ق ا‬M.‫رات ﺡ‬->•45‫ ا‬O)? ) ،‫ر‬->•45<‫ ا‬O)?
investments
Save  '‫ﺡ‬
Saving at home ™)`C‫ ا‬dc ‫ر‬-(‫د‬U‫ ا‬/B)cM4C‫ا‬
Saving(s) ‫ات‬B(=>C‫ ا‬/‫ات‬B)cM4C‫ا‬
Savings account ‫ر‬-(‫د‬U‫ ا‬/‫ات‬B)cM4C‫ب ا‬-F‫ﺡ‬
Savings and credit cooperatives
‫ر‬-(‫ وإد‬/B)cM+‫اض و‬BH‫ت إ‬-)/‫و‬-9+
(SACCOS)
Savings and loan association ‫اض‬BH‫ر وإ‬-(‫@ إد‬l?‫را‬
Savings bank ‫ر‬-(‫د‬U‫ ا‬/‫ات‬B)cM4C‫ ا‬I?
Savings Banks ‫ر‬-(‫د‬U‫رف ا‬-Z:
Savings club ‫ر‬-(‫د‬U‫ ا‬/B)cM4C‫دي ا‬-/
Savings in cash ‫=ًا‬./ ‫ر‬-(‫د‬U‫ ا‬/B)cM4C‫ا‬
Savings in hard assets @4?- ‫دات‬M‫ﺝ‬M>‫ر آ‬-(‫د‬U‫ ا‬/B)cM4C‫ا‬
Savings in kind -ً )I)W ‫ر‬-(‫د‬U‫ ا‬/B)cM4C‫ا‬
Savings outreach ‫ر‬-(‫د‬U‫ ا‬/B)cM4C‫ر ا‬-o4/‫ا‬
Savings outstanding ‫ات‬B(=>C‫ ا‬/‫ات‬B)cM4C‫)= ا‬J‫ر‬

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Scale of outreach ‫ر‬-o4/<‫=ى ا‬:

Schedule ‫ﺝ=ول‬
Scheduled Cashflows @C‫=و‬8: @‫=ی‬./ ‫ت‬-.c=+
Scheduling @C‫ﺝ=و‬
Scope of the audit x)H=4C‫ل ا‬-8:
Screened mutual funds @`H‫ا‬B: ‫ر‬->•45‫ ا‬x‫دی‬-IJ /‫وز‬B'>C‫ك ا‬B4o>C‫ ا‬7‫ی‬M>4C‫ا‬
Seasonal credit, crop credit ‫ل‬MZT>C‫ض ا‬BH ،d>5M: ‫ض‬BH
Second tier bank @)/-•C‫=رﺝ@ ا‬C‫ ا‬P: I?
Secure a loan (to) -ً bBH P>‫ی‬
Secured debt ‫ن‬M>: P‫دی‬
Securities @)C->C‫وراق ا‬j‫ا‬
Securitization @)C-: ‫أوراق‬
Security ‫ن‬->C‫ا‬
Seed funding ‫`œري‬C‫ ا‬7‫ی‬M>4C‫ ا‬/‰)5€4C‫ ا‬7‫ی‬M>+
Segmentation g)F.+ /O)l.+
Self employed ً -)+‫ ذا‬P)Nfo:
Self-help group @)+‫=ة ذا‬W-F: @WM>8:
Self-sufficiency d+‫ء ذا‬-'4‫اآ‬
Self-sufficiency indicators d+‫œا‬C‫ء ا‬-'4‫ات ا<آ‬B‫|ﺵ‬:
Selling Rate O)`C‫ ا‬B95
Semiformal institution @)>5‫@ ﺵ`† ر‬F5|:
Senior manager ((‫)‰ وﺡ=ة )إدارة‬s‫ ر‬/‫م‬-W B‫=ی‬:) ‫=م‬.4: B‫=ی‬:
Sensitivity analysis @)5-FTC‫ ا‬7)NT+
Server ‫دم‬-( / ‫ود‬u:
Service charge @:=( ‫ة‬B‫أﺝ‬
Session summery @FN8C‫ ا‬G*N:
Set an interest rate (to), quote an
(‫=ة )ل‬s-'C‫ ا‬B95 ‰`4.‫ ی‬،‫=ة‬s-'C‫ ا‬B95 O‫ی‬
interest rate (to)
Setoff @J-.:
Settlement Date @‫ی‬MF4C‫ ا‬¤‫ری‬-+
Setup costs ‫=اد‬WU‫)‰ ا‬5€4C‫)~ ا‬C-\+
Shadow interest rate (gC-9>C‫ ا‬zb‫ وا‬B)ƒ ‫=ة‬s-c ‫=ل‬9:) d'*: ‫=ة‬s-c ‫=ل‬9:
Shadow price 7rC‫ ا‬B95
Shadow price of funds gC-9>C‫ ا‬zb‫ وا‬B)ƒ 7‫ی‬M>+ B95
Share dC-: g35
Shared return funds @‫آ‬B4o: 7‫ی‬M>+ =s‫ا‬MW
Shareholder g‫ه‬-F:
Shareholder, stockholder g‫ه‬-F:
Shareholder’s capital, shareholder’s 7‫ی‬M>+ ،P)>‫ه‬-F>C‫\)@ ا‬N: ‫ق‬M.‫ ﺡ‬،P)>‫ه‬-F>C‫ل ا‬-: ‫رأس‬
equity, shareholder’s funds, owners’ dc @>‫ه‬-F: ‫ق‬M.‫ ﺡ‬،P)\C->C‫\)@ ا‬N: ‫ق‬M.‫ ﺡ‬،P)>‫ه‬-F>C‫ا‬
equity, c @W-o: ‫ل‬->C‫رأس ا‬
Shortfall 7‫ﺝ‬j‫ ا‬B)ZH

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Short-term debt, current debt,

‫ت‬-:‫ا‬u4C‫ ا‬/‫ت‬-?MNl: ،‫ري‬-‫ ﺝ‬P‫ دی‬،7‫ﺝ‬j‫ ا‬B)ZH P‫دی‬
current liabilities, short-term
7‫ﺝ‬j‫ة ا‬B)ZH (‫م‬MZ() ‫ت‬-?MNl: ،@‫ری‬-‫ﺝ‬
liabilities
Short-term investments 7‫ﺝ‬j‫ة ا‬B)ZH ‫رات‬->•45‫ا‬
Short-term paper 7‫ﺝ‬j‫ة ا‬B)ZH @H‫ور‬
Sight deposit, demand deposit, cash
@‫=ی‬./ @9‫ ودی‬،_NlC‫™ ا‬T+ @9‫ ودی‬،@)I)W @9‫ودی‬
deposit
Sight draft ‫ع‬2eU‫= ا‬IW Oc=+ @C‫ا‬M‫ﺡ‬
Simple interest @l)F? ‫=ة‬s-c
Simulation modeling ‫ة‬-‫آ‬-T>C‫م ا‬-r/ /OIlZ: ‫ذج‬M>/
) ‫ض‬B.C‫ة ا‬B4c @‫ی‬-3/ O: ‫@ واﺡ=ة‬9c=‫ آ‬xT4F‫ض ی‬BH
Single end-of-term payment
(‫=اد واﺡ=ة‬5 @9c=? ‫ض‬BH) (d>5M: ‫ض‬BH
Single entry accounting ‫د‬B'I>C‫)= ا‬.C-? ‫ت‬-?-F‫ﺡ‬
Single Rate Method ‫دة‬B'>C‫_ ا‬FIC‫@ ا‬.‫ی‬Be
Site Name OHM>C‫ ا‬g5‫إ‬
Smart card @)‫œآ‬C‫@ ا‬H-l`C‫ا‬
Socially responsible mutual funds -ً )W->4‫م اﺝ‬u4N: /‫|ول‬F: 7‫ی‬M>+
Soft loan 73FC‫ض ا‬B.C‫ا‬
Software ¡:‫ا‬B`C‫ا‬
‫ت‬-WM>8>C‫اض ا‬BH‫ا‬-@WM>8>C‫ن ا‬->? ‫اض‬BHU‫ا‬
Solidarity group lending
@I:-4>C‫ا‬
Solidarity group, joint liability
@)C‫|و‬F>C‫ ا‬dc @‫آ‬B4o: @WM>8: ،@I:-4: @WM>8:
group
‫ت‬-:‫ا‬u4C<-? ‫ء‬-cMNC 7‫ی‬MlC‫>=ى ا‬C‫ ا‬wNW =./ BcM+ ،‫=ار‬4H‫ا‬
Solvency
-‫=اده‬5 =WM: 7T‫ ی‬->I)‫)@ ﺡ‬C->C‫ا‬
Sources and uses of cash =.IC‫ت ا‬-:‫*=ا‬45‫در وا‬-Z:
Special purpose audit ‫=د‬T: ‫ض‬BfC x)H=4C‫ا‬
Specification List ‫ت‬-'J‫ا‬M>C‫ن ا‬-)?
Sponsor dW‫را‬
Spread ‫رق‬-'C‫ا‬/‫ر‬-o4/<‫ا‬
Spread _NlC‫ض و ا‬B9C‫ي ا‬B95 P)? ‫ق‬Bc / ›:-‫ه‬
Spread interest payments (to) @I‫>=ی‬C‫@ و ا‬Is‫=ا‬C‫=ة ا‬s-'C‫ ا‬P)? ‫رق‬-'C‫ ا‬Oc=‫ی‬
Staff costs (@C->9C‫ )ا‬P)'‡M>C‫'@ ا‬N\+
Staff development P)'‡M>C‫>)@ ا‬I+
Staff incentive P)'‡M>C‫ ا‬uc‫ا‬M‫ﺡ‬
Staff retraining – Staff retention P)'‡M>C-? ‫ظ‬-'4‫ا<ﺡ‬
Stakeholder @H29C‫ذوي ا‬
Standards for financial reporting,
@)C->C‫ ا‬B)‫ی‬-9>C‫ ا‬،@)C->C‫ ا‬B‫ری‬-.4NC B)‫ی‬-9:
financial standards
Starting fiscal year @)C->C‫@ ا‬IFC‫?=ء ا‬
Start-up business ‫=ئ‬4`: /=‫وع ﺝ=ی‬Bo:
Start-up costs ‫وع‬Bo>C‫)~ ?=ء ا‬C-\+
State insurance @)W->4‫ت إﺝ‬-I):€+
Stated interest rate, quoted
‰`4.>C‫=ة ا‬s-'C‫ ا‬B95 ، PN9>C‫=ة ا‬s-'C‫ ا‬B95
interest rate (syn. de nominal rate)

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Statement of account ‫ب‬-F‫~ ﺡ‬o‫آ‬

Statement of change in financial
،dC->C‫ ا‬ObMC‫ ا‬dc B)f4C‫ ا‬،dC->C‫ ا‬ObMC‫ ا‬dc B)f4C‫ن ا‬-)?
position, change in financial
‫=ي‬.IC‫ ا‬xc=4C‫>@ ا‬s-H /‫ن‬-)?
position, cash-flow st
Stock @>).C‫ون ا‬u*:
Stock item @9N5
Stock market @)C->C‫ ا‬g35j‫ق ا‬M5
Stockholder, shareholder P)>‫ه‬-F:
Stock-market @J‫ر‬M`C‫ ا‬/ @)C->C‫وراق ا‬j‫ق ا‬M5
Stocks g35j‫ا‬
Storage Fees P‫ی‬u*+ ‫م‬M5‫ر‬
/‫دة‬M‫ﺝ‬M>C‫ك )ا‬2‫ه‬U‫ب ا‬-F‫ ﺡ‬dc ™?-•C‫} ا‬F.C‫@ ا‬.‫ی‬Be
Straight-line depreciation (asset)
(B‫ﺵ‬-`: ‫ك‬2‫( )إه‬7Jj‫ا‬
Strategic plan @)8)+‫ا‬B45‫@ ا‬l(
Strategic planning d8)+‫ا‬B45‫)} ا‬l*+
Subledger (accounting) (@`5-T:) dWB'C‫ذ ا‬-45j‫ ا‬B4c‫د‬
Subsidised credit (US : subsidized) &'*: ‫=ة‬s-c B9F? BF): /‫م‬MW=: ‫اض‬BH‫إ‬
Subsidy adjustment gW=C‫ ا‬7‫=ی‬9+
Subsidy dependence index (SDI) gW=C‫ ا‬wNW ‫د‬->4W<‫ ا‬B‫|ﺵ‬:
Subsidy independent dC->C‫ ا‬gW=C‫ ا‬PW ‫ل‬2.45‫ا‬
Subsidy, grant @TI: ،gW=C‫ا‬
Subsidy-adjusted profitability ‫=ات‬W-F>C‫ وا‬gW=C‫ ا‬gZ( =9? †C=9: @)T?‫ر‬
Sum of the years digit method, sum
‫م‬-H‫ع أر‬M>8: ‫س‬-5‫ أ‬wNW ‫ك‬2‫ه‬U‫ب ا‬-F‫@ ﺡ‬.‫ی‬Be
of the year digit depreciation
((7J‫ات )أ‬MIFC‫=د ا‬W dC->‫@ إﺝ‬.‫ی‬Be) ‫ات‬MIFC‫ا‬
method (asset)
Summarized financial statements @Z*N: @)C-: ‫ت‬-/-)?
Summary balance sheet @):M>9C‫)@ ا‬/‫ا‬u)>C‫ ا‬G*N:
Summary income statement 7(=C‫>@ ا‬s-H /‫ن‬-)? G*N:
Supplier credit B‫ﺝ‬-4C‫ ا‬/‫رد‬M>C‫ ا‬7‫ی‬M>+/ ‫ن‬->4s‫ا‬
Supplier of financial intermediation
@l)5MC‫)@ ا‬C->C‫ت ا‬-:=*NC ‫ود‬u:
services
Surplus &s-c
Suspense account xN9: ‫ب‬-F‫ﺡ‬
Sustainability @:‫=ا‬45‫ا‬
Sustainable ‫=ام‬4F:
Swap ‫دل‬-`4: ‫ن‬->4s‫إ‬
SWOT analysis (~9C‫ة وا‬M.C‫ط ا‬-./) 7)NT+

T[ top ]

T-account ‫م‬-9C‫ذ ا‬-45j‫ ا‬dc ‫ب‬-F‫ﺡ‬

Tangible asset, fixed asset, capital ،@4?- ‫ل‬MJ‫ أ‬/‫دة‬M‫ﺝ‬M: ،@5M>N: ‫ل‬MJ‫ أ‬/‫دة‬M‫ﺝ‬M:
asset, permanent asset @>s‫ل دا‬MJ‫ أ‬/‫دة‬M‫ﺝ‬M: ،@)F)s‫ل ر‬MJ‫ أ‬/‫دة‬M‫ﺝ‬M:
Target ‫ه=ف‬
Target capital structure (‫=دة‬T>C‫@ )ا‬c=34F>C‫ل ا‬->C‫@ رأس ا‬N\)‫ه‬
Target market @c=34F>C‫ق ا‬MFC‫ا‬

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Tariff Book @)‫آ‬B>8C‫@ ا‬cB94C‫ب ا‬-4‫آ‬

Tax _s‫ا‬Bb
Tax @`‫ی‬Bb
Tax allowances @`‫ی‬BC‫ت ا‬-ZZ*:
Tax audit @`‫ی‬BC‫ ا‬x)H=+
Tax base @`‫ی‬BC‫س ا‬-5‫أ‬
Tax expenditures @`‫ی‬BC‫ت ا‬-.T4F:/‫ت‬-.'/
Tax incentive d`‫ی‬Bb uc-‫ﺡ‬
Tax liability d`‫ی‬BC‫ام ا‬u4C<‫ا‬
Tax rate @`‫ی‬BC‫=ل ا‬9:
Tax return d`‫ی‬Bb ‫ار‬BH‫إ‬
Tax system d`‫ی‬Bb ‫م‬-r/
Tax write-off @)`‫ی‬BC‫ءات ا‬-'WU‫ ا‬،@`‫ی‬BC‫)>@ ا‬H &'(
T-bill @I‫ی‬u( ‫=ات‬I5 ‫ت أو‬-/‫اذو‬
Technical insolvency dI3: ‫س‬2c‫إ‬
Technical reserve (insurance) (P):€+ ) dI.+ de-)4‫اﺡ‬
Teller ‫اف‬BJ
Temporal Method @)I:uC‫@ ا‬.‫ی‬BlC‫ا‬
Term deposit 7‫ﺝ‬j /@)>5M: @9‫ودی‬
Term in months, months to
‫ق‬-.T45<‫ ا‬w4‫ر ﺡ‬M3oC‫ ا‬،‫ر‬M3‫ ﺵ‬dc ‫>=ة‬C‫ا‬
maturity
Term loan dNZc ‫ض‬BH
Terms of a loan ‫ض‬B.C‫وط ا‬B‫ﺵ‬
Terms of reference @)9‫ﺝ‬B>C‫وط ا‬B‫ﺵ‬
Test of control(audit) (x)H=+) ‫اءات‬B‫ﺝ‬U‫ ا‬/@?-HBC‫ ا‬GTc
Tests of details (audit) (x)H=+ ) 7)J-'4C‫ص ا‬MTc
The business environment ‫ري‬-84C‫خ ا‬-I>C‫ا‬
The fall of the Dollar ‫=و<ر‬C‫)>@ ا‬H ‫ض‬-'*/‫إ‬
Time deposit 7‫ﺝ‬j/ @N‫@ —ﺝ‬9‫ودی‬
Time Value of Money ‫ر‬->•45U‫)>@ ا‬H
Time-series analysis dI:‫ ز‬7)NT+
Timing ™)HM+ /™HMC‫=ی= ا‬T+
Title (legal) @)\N: x‫ ﺡ‬/(d/M/-H ) _ZI:
Too much liquidity, too much cash B)•‫= آ‬./ ،@s-c @CM)5
Toolkit for Pilot Testing Loan
‫اض‬BH<‫ت ا‬-84I>C @)`‫ی‬B8+ ‫رات‬-`4(< ‫)`@ أدوات‬.‫ﺡ‬
Products
Total Return dC->‫ﺝ‬U‫= ا‬s-9C‫ا‬
Trade credit ‫ري‬-8+ ‫اض‬BH‫ إ‬/‫ن‬->4s‫ا‬
Tradeoff @Nb-':
Transaction (accounting) (@`5-T: ) @)N>W
Transaction entry d`5-T: =)H
Transaction report ‫ت‬-)N>9C‫ ا‬B‫ی‬B.+
Transaction time projections @)?-FTC‫ت ا‬-)N>9NC @)I:‫ت ز‬-e-.5‫إ‬/‫ت‬-9HM+
Transactions ledger ‫ت‬2:-9>NC ‫ذ‬-45j‫ ا‬B4c‫د‬

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Transfer price 7.IC‫ ا‬B95

Translated Financial Statements @>‫ﺝ‬B4: @)C-: gs‫ا‬MH
Travel advances B'FNC =3W /~N5
Travel and transportation expenses ‫ت‬2J‫ا‬M>C‫ وا‬B'FC‫ت ا‬-.'/
Treasury @I‫ی‬u*C‫ا‬
Treasury bill, treasury note @/‫ا‬u*C‫=ر„ ا‬Z+ =./ ‫ورق‬
Trend analysis „-8+<‫ ا‬/wTI>C‫ ا‬7)NT+
Trial balance @9‫اﺝ‬B>C‫ان ا‬u):
True and fair view (of the financial
(dC->C‫ ا‬ObMNC ) @C‫د‬-W ‫)@ و‬.).‫رة ﺡ‬MJ
position)
Turned in cash =./ wC‫ إ‬7‫ی‬MT4C‫ا‬

U [ top ]

Unaccounted ‫ب‬MFT: B)ƒ

Unadjusted trial balance ‫=ل‬9: B)ƒ @9‫اﺝ‬B: ‫ان‬u):
Unallocated GZ*: B)ƒ /7>T: B)ƒ
=9? †‫ﺡ‬Be g4‫ ی‬gC ‫ل‬-: ‫رأس‬//wW=4F>C‫ ا‬B)ƒ ‫ل‬->C‫رأس ا‬
Uncalled capital
‫ق‬MFC‫ ا‬dc
Undepreciated book value @\N3>C‫ا‬/ @\N43>C‫ ا‬B)ƒ @‫ی‬B4c=C‫)>@ ا‬.C‫ا‬
Undercapitalised (US :
dc-‫ آ‬B)ƒ ‫ل‬-: ‫رأس‬
undercapitalized)
Unearned revenue @..T: B)ƒ ‫ح‬-?‫أر‬
Unexpected Cashflows @9HM4: B)fC‫=ی@ ا‬.IC‫ت ا‬-.c=4C‫ا‬
Uniform Customs and Practice ‫ﺡ=ة‬M>C‫اف ا‬BWj‫= و ا‬W‫ا‬M.C‫ا‬
Unique Marketing Proposition =‫ی‬B'C‫ ا‬O)`C‫ض ا‬BW
Unit Banks @‫دی‬B'C‫رف ا‬-Z>C‫ا‬
Unit cost ‫ﺡ=ة‬MC‫'@ ا‬N\+
Unqualified opinion (audit) (x)H=+)  'T4: B)ƒ ‫رأي‬
Unrecovered loan ‫د‬B4F: B)ƒ ‫ض‬BH
Unrestricted funds @e‫و‬Bo: B)ƒ /‫)=ة‬.: B)ƒ ‫ال‬M:‫أ‬
Unsecured debt P:— B)ƒ P‫دی‬
Up-front fee -ً :=.: ‫ع‬Mc=:/‫=م‬.: g5‫ر‬
Up-front interest payment @:=.: ‫=ة‬s-c @9c‫د‬
Up-front savings @:=.: ‫ر‬-(‫ إد‬/‫ات‬B)cM+
Useful life (‫§<ت‬C ) ‫*=ام‬45<‫ ا‬B>W
User ‫*=م‬4F:
Usury law ‫=ة‬s-'C‫ن ا‬M/-H
Utilities (expense account) (‫ت‬-.'IC‫ب ا‬-F‫ ) ﺡ‬Oc-I:

V [ top ]

Validity @)‫ﺡ‬2J
Variable cost ratio ‫ة‬B)f4>C‫)~ ا‬C-\4C‫`@ ا‬F/
Variable operating cost ‫ة‬B)f4: @)N)fo+ ~)C-\+
Variance analysis B)f4C‫ ا‬/‫وت‬-'4C‫ ا‬7)NT+

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Vehicle logbook ‫ت‬-`‫آ‬B>C‫ ا‬785

Vehicle operating costs ‫ت‬-`‫آ‬B>NC @)N)fo4C‫)~ ا‬C-\4C‫ا‬
Venture capital ‫رب‬-: ‫ل‬-: ‫رأس‬
Viability ‫ح‬-8/ @`F/
Village bank @‫ی‬B.C‫ ا‬I?
Village banking @‫ی‬B.C‫ ا‬I? ‫م‬-r/
Voluntary deposit @)WMe @9‫ودی‬
Voluntary savings dWMe ‫ر‬-(‫ إد‬/dWMe B)cM+
Voucher =I5 / 7J‫و‬

W [ top ]

Wage bill B‫ﺝ‬j‫ ا‬7J‫و‬

Wage costs @C->9C‫'@ ا‬N\+
Warrant (finance) (@)C-: ) @Z(‫ ر‬/@C-'‫آ‬
Wasting asset ‫>`=دة‬C‫ل ا‬MJj‫ ا‬/‫دة‬M‫ﺝ‬M>C‫ا‬
Waybill ‫ي‬B`C‫ ا‬PToC‫>@ ا‬s-H
Wealth ranking @‫دی‬-Z4HU‫'”@ ا‬C‫)~ ا‬IZ+ -‫وة‬B•C‫)~ ا‬IZ+
Weekly payment @)WM`5‫@ أ‬9c‫د‬
Weighted average cost of capital ‫ل‬->C‫أس ا‬BC z‫ﺝ‬B>C‫'@ ا‬N\4C‫} ا‬5M4:
Weighted Average Exchange Rate z‫ﺝ‬B>C‫ف ا‬BZC‫ ا‬B95
Western share @)?BfC‫ت ا‬-38C‫@ ا‬Z‫ﺡ‬
Wholesale Banking ‫ت‬-‫آ‬BoC‫ت و ا‬-F5|>NC @)cBZ>C‫ت ا‬-:=*C‫ا‬
Withdrawal ‫ب‬-TF/‫ا‬
Work in progress, work in
‫ر‬Ml+ dc 7>9C‫ا‬
construction
Working Capital 7:-9C‫ل ا‬->C‫رأس ا‬
Working capital 7:-9C‫ل ا‬->C‫رأس ا‬
Working capital loan 7:-9C‫ل ا‬->C‫أس ا‬BC ‫ض‬BH
Working capital ratio, current ratio
@)C-TC‫`@ ا‬FIC‫ ا‬،7:-9C‫ل ا‬->C‫`@ رأس ا‬F/
(syn. de capital adequacy ratio)
Working in process inventory O)IZ4C‫™ ا‬T+ Os-? ‫ون‬u*:
Working table, management report,
management chart, performance ‫داء‬j‫ ﺝ=ول ا‬،‫ ﺝ=ول إداري‬،‫ إداري‬B‫ی‬B.+ ،7>9C‫ﺝ=ول ا‬
chart
Write off (to) _lo‫ی‬/‫=م‬9‫ ی‬/(‫ی*'& )ل‬
Write-off ‫ب‬Mlo: /‫=م‬9:
Written-off loan ‫ب‬Mlo: /‫=وم‬9: ‫ض‬BH

Y [ top ]

Year-end accounts @IFC‫ی@ ا‬-3/ ‫ت‬-?-F‫ﺡ‬

Yield ¡+-IC‫ ا‬/ =s-9C‫ا‬
Yield curve @NfC‫ا‬/ ‫دود‬B>C‫ ا‬/ =s-9C‫ ا‬wITI:
Yield gap ‫دود‬B>C‫ ا‬/=s-9C‫ة ا‬M8c
Yield gap ratio ‫دود‬B>C‫ ا‬/=s-9C‫ة ا‬M8c @`F/

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Yield on performing assets, return ‫ل‬MJj‫ ا‬/‫دات‬M‫ﺝ‬M>C‫ ا‬wNW ‫ج‬-4/U‫ا‬/=s-9C‫ا‬/‫دود‬B>C‫ا‬

on performing assets @N:-9C‫ل ا‬MJj‫ ا‬/‫دات‬M‫ﺝ‬M>C‫ ا‬wNW =s-9C‫ ا‬،@N:-9C‫ا‬
Yield on portfolio, portfolio yield @r'T>C‫دود ا‬B: ،@r'T>C‫ ا‬wNW ‫دود‬B>C‫ا‬
Yield to maturity ‫ق‬-.T45<‫ ا‬wNW ‫دود‬B>C‫ا‬

Z [ top ]

Zero based budgeting (ZBB) ‫دل‬-94C‫س ا‬-5‫ أ‬wNW @/‫از‬M>C‫ا‬

A |B|C|D|E| F|G| H|I|J|K|L|M|N|O| P|Q|R|S|T|U

|V|W|Y|Z

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Financial Accounting 6 Arabic Keyboard Org Egyptian Arabic Phrases Financial Balance Sheet Google ‫إت‬

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