Dictionary of Accounting and Managerial

Term in English

Term in Arabic

Absolute Efficiency Test For A Normal Year

Absolute Efficiency Test For Modernization Project

Absolute Efficiency Test For The Whole

Absorption Costing

Accelerated Depreciation Methods

Account

Account Balance

Accountability

Accountant

Accountants

Accounting
Accounting Assumptions (Postulates)

Accounting Changes

Accounting Concepts

Accounting Constraints

Accounting Cycle

Accounting Elements

Accounting Equation

Accounting income

Accounting Information
Accounting Objectives

Accounting Period

Accounting Policies

Accounting Prices

Accounting principles

Accounting Principles Board (APB)

Accounting Procedures

Accounting Research Bulletins

Page 1 of 44

Term in English

Term in Arabic

Accounting Standards

Accounting System

Accounting Theory

Accounting Year

Accounts Payable

Accounts Receivable

Accounts Receivable Turnover

Accrual Basis Of Accounting

Accrued Assets And Liabilities

Accrued Expenses (Liabilities)

) (

Accrued Interest Payable

Accrued Interest Receivable

) (

Accrued Revenues (Receivables)

Accumulated Depreciation Account

Accumulated Fund

) (

Acid-Test (Quick) Ratio

Acquisition cost

Actual Basis of Accounting

Adequate Disclosure

Adjusted Gross Income

Adjusted Rate Of Foreign Exchange

Adjusted Trial Balance

Adjusting Entries

Adjustment

Administrative Costs

Administrative Expenses

Admission By Investment

Admission By Purchase Of An Interest

Advances Against Securities

Page 2 of 44

Term in English

Term in Arabic

Adverse Opinion

Agent

Aging Schedule

Allocation

Allocative Efficiency

Allowance

Allowance For Doubtful Accounts

Alternative Hypothesis

American Accounting Assosiation

American Institute of Certified Public Accountants (AICPA)

American Stock Exchange

Amortization

Annual Depreciation Of Fixed Capital

Annual financial statements

Annual reports

Annuity

Appropriations (Retained Earnings)

Arbitrage

Arbitrage

Arbitragers

Arbitrageurs

Areas Of A Standard Normal Distribution

Arithmetic Mean

Arithmetic Unit
Articles Of Copartner ship

Articles Of Incorporation

Asked Price

Assets

Association Coefficient

Page 3 of 44

Term in English

Term in Arabic
-

Assurance Services

Attribute

Audit Report

Auditing

Auditor

Authorized Stock
Available for Sale Securities

Average
Averages

Bad Debt

Bad Debts Expense

Balance Of Payments Surplus(Residual)

Balance Sheet

Balancing The Account

Bank Discount

Bank Overdraft

Bank Reconciliation Statement

Bank Statement

Bargain purchase option

Basic Accounting Assumptions

Basic Accounting Equation

Basic Accounting Principles

Basis of Consolidation

Bear Markets

Bearer Bond

Beating The Market

)(

Betterments (Improvements)

Biased Error

Bid Price

Page 4 of 44

Term in English

Term in Arabic

Binomial Distribution

Board Of Directors
Boley

Bond

Bond

Bond Debenture Certificate

Bond Funds

Bond Indenture

Bond Interest

()

Bond Redemption (Sinking) Fund

Bonds Discount

Bonds Premium

Book Value

Book Value Per Share

Bookkeeping
Books Of Original Entry

Break Even Analysis

Break-Even Analysis

Break-Even Chat

Breakeven Point

Break-Even Point

Brokerage Commission Cost

Budget

Budget Variance

Budgeting

Buildings

Bull Markets

Business Combination

()

Business Entity

Page 5 of 44

Term in English

Term in Arabic

Business Entity Concept

Business Transaction
Buyer / Lessor

Bylaws

By-Products

Calendar Year

Call Options

Call Options On Futures

Call Premium

) (

Call Premium (On Preferred Stock)

Call Provision

Callable Bond

Callable Preferred Stock

Capital

Capital Account

Capital Assets
Capital Budgeting

Capital Deficiency

Capital Expenditure

Capital Expenditures

Capital Gains

Capital Leases

Capital Losses

Capital Market

Capital Stock Authorized

Capital Stock Outstanding

Capitalization

Capitalization of leases

Carriage Inwards

Page 6 of 44

Term in English

Term in Arabic

Carriage Outwards

) (

Carrying Value (Of Bonds)

Cash

Cash Basis Of Accounting

Cash Book

Cash Budget

Cash Disbursements Journal

Cash Discount

Cash Dividend

Cash Equivalents

Cash Flow From Operations

Cash Flow Statement

Cash Flow Statements

Cash Flows

Cash Flows Statement

Cash Inflow
Cash Outflow

Cash Receipts Journal

Casting

Central Limit Theorem

Certificate Of Deposit

Certified Check

Certified Public Accountant

Chain Discount

Chain Relative

Change In Accounting Principle

Charge

Chart Of Accounts

Charter

Page 7 of 44

Term in English

Term in Arabic

Charter, Corporate

Chartered Accountant

Check
Check Register

Checking Account

Cheque Book

Clarity

Classification And Tabulation

Classified Balance Sheet

Classified Income Statement

Closed Ended Funds

Closing Entries

Closing Exchange Rate

) (

Closing Price

Closing Process
Cluster Sample

Code Of Ethics

Co-Efficient Of Variation

Collected Payments

Combined Financial Statements

Commercial Profitability Study

Commercial Profitability Study

Commission Brokers

Committed Fixed Costs

Common Stock

Common Stock Holders

Common-Size Statements

Company

Comparability

Page 8 of 44

Term in English

Term in Arabic

Comparable data

Comparative Balance Sheet

Comparative Financial Statements

Comparative Income Statement

Completed-Contract Method

Completeness

Complex Capital Structure

Compliance Audit

Component - Part Bar

Components of share holders equity

Compound Interest

Compound Journal Entry

Conceptual Formulation

Conceptual framework

Conservatism

Conservatism

Consignment Basis

Consilidation

Consistency

Consistency Principle

Console
Consolidated Accounting Entities

Consolidated Quotation System

Consolidated Statement Work Sheet

Consolidated Statements

Consolidation Procedures

Consonlidated Balance Sheet

Constant Dollar Accounting

Construction revenues

Page 9 of 44

Term in English

Term in Arabic

Contingency Coefficient

Contingent gains and losses

Contingent Liability

Continuance Variables

) (

Continuity (Going Concern)

Continuous Random Variable

Contra

Contra Account

Contra Asset Account

Contract Markets

Contract Rate Of Interest

Contractionary
Contributed Capital

Contribution Margin

Contribution Margin Format

Contribution Margin Rate

Contribution To Indirect Expenses

Control

Control Unit

Controllable Profits Of A Segment

Conversion Cost

Convertible Bond

Convertible Preferred Stock

Copyright

Corporation

Correcting Entries

Correlation

Cost

Cost Concept

Page 10 of 44

Term in English

Term in Arabic

Cost Method
Cost Objective

Cost Of Capital

Cost Of Goods Available For Sale

Cost Of Goods Manufactured

Cost Of Goods Purchased

Cost Of Goods Sold

Cost Principle

Cost To Manufacture

Cost-Benefit Analysis

- -

Cost-Volume-Profit (Cvp) Analysis

Coupon Bond

Covered Position

Credit

Credit Balance

Credit Card

Credit Card Expense

Credit Entry
Credit Memo

Credit Memorandum

Credit Note

Credit Transfer

Creditor

Critical Path Method

Cross-Indexing
Cross-Over Discount

Cumulative Dividend

Cumulative Frequency Table

Cumulative Preferred Stock

Page 11 of 44

Term in English

Term in Arabic

Current Account

Current Assets

Current Cost

Current Cost Accounting

Current Liabilities

Current Ratio

Current Replacement Cost

Curtosis

Cut Off Rate Of Return

Cyclical Variations

Daily Settlement

) (

Date Of Declaration (Of Dividends)

) (

Date Of Payment (Of Dividends)

) (

Date Of Record (Of Dividends)

Day Orders

Debenture Bond

Debenture Capital

Debit

Debit Memo
Debit Memorandum

Debit Note

Debt /Equity Ratio

Debt-Equity Ratio

Debtor

Decentralization

Deductions For Adjusted Gross Income

Deductions From Adjusted Gross Income

Deductions From Gross Earnings

Defaulted Subscription

Page 12 of 44

Term in English

Term in Arabic

Deficit
Deflation (Period Of)

)(

Degrees Of Freedom

Delisted

Delivery Expense

Dependent Variable

Depletion

Deposit Account

Deposit In Transit

Deposit Ticket

Depreciable Amount

Depreciable Asset

Depreciable Cost

Depreciation

Depreciation Accounting

Depreciation Expense

) (

Depreciation Formula (Straight Line)

Determination Coefficient

Differential Analysis

Differential Cost Or Expense

Differential Revenue

Direct (Or Variable)

)(
) (

Direct Cost (Expense)

Direct Costs

Direct Investment
Direct Labor

Direct Materials

Direct Method

Direct Write-Off Method

Page 13 of 44

Term in English

Term in Arabic

Disclosure

Disclosure Rules

) (

Discount (On Bonds)

Discount Factor In Year

Discount On Capital Stock

Discount On Notes Payable

Discounted Cash Flow

Discounting A Note Receivable

Discounts Allowed

Discounts Received

Discrete Random Variable

Discrete Variables

Discretionary Fixed Costs

Discretionary Orders

Dishonored Cheque

Dishonored Note
Distribution

Diversification

) (

Dividend

) (

Dividend (Stock)

Dividend On Preferred Stock

Dividend Yield

Dividends In Arrears

Domestic Corporation

Donated Capital

Double Entry Bookkeeping

Double -Entry System

Double Frequency Table

Drawer

Page 14 of 44

Term in English

Term in Arabic

Drawings

Dual Aspect Concept

Duality

Duo-Directional Bar Chart

Earning Power Percentage

Earnings Per Share

Earnings Per Share

Earnings Principle

Earnings Yield On Common Stock

Earrings Per Share (Eps)

Economic Efficiency
Economic Entity Assumption

Economic Feasibility Studies

Economic Feasibility Study

Economic Life Of A Project

Effective Interest Rate

) (

Effective Interest Rate Method (Interest Method)

Effective Tax Rate

Efficent Market

Efficent Of Capital Market

Elimination Eateries
Employee Earnings Record

Engineering Economy

Entity

Equilibrium

Equities

Equity

Equity Method

Equity Ratio

Page 15 of 44

Term in English

Term in Arabic

Equivalent Units

Estimated Tax

Evaluation Of Projects

Excess Itemized Deductions

Exchange Price (Or Cost) Principle

Exchange Rate Risks

Exempted Firms

Exemption

Exemptions

Expansionary
Expected Value

Expense Center

Expenses

Experiment Of Chance

Externalities

Extraordinary Items

Extraordinary Repairs

Face Value

Factory Cost

Factory Financial Leverage

Factory Overhead Cost

Fair Value

Feasibility Study

Feasible Normal Capacity

Feed Back Value

FIFO

File

Final Accounts

Finance Companies

Page 16 of 44

Term in English

Term in Arabic

Financial Analysis

Financial Analysis

Financial Budget
Financial Dualation

Financial Institutions

Financial Investment

) (

Financial Market

Financial Reporting Objectives

Financial Resources Applied

Financial Resources Provided

Financial Securities

Financing Study

) (

Finished Goods (Products)

Finished Goods Card

Finite Population Correction Factor

First Quartile

First Year Return

Fiscal Year

Fisher

Fixed Assts

Fixed Capital Accounts

Fixed Costs

Fixed Costs

Flexible Operating Budged

Floor Brokers

Floor Traders

Fluctuating Capital Accounts

Fob Destination

Fob Shipping Point

Page 17 of 44

Term in English

Term in Arabic

Folio Columns

Forecasting Techniques

Foreign Corporation

Forfeit Of Shares

Forged Bonds

Formulation

Forward Contracts

Frame

Franchise

Freight Collect

Freight Paid
Frequency Curve

Frequency Polygon

Full Dissenimation Of Information

Fully Diluted Earnings Per Share

Fully Paid Bonds

Fundamental Analysis

Funds
Funds Flow Analysis

Funds Flow Analysis

Future Contracts

Future Price

Future Worth Or Value

Futures

Gambling

General Coefficients
General Journal

General Ledger

Generally Accepted Accounting Principles (Gaap)

Page 18 of 44

Term in English

Term in Arabic

Geomean

Geometric Mean

Going Concern Concept

) (

Going Concern(Continuity)Assumption

Good Will
Graphical Presentation

Gross Earning

Gross Income

Gross Margin

Gross Margin Method

Gross Profit

Grouped Bars

Hamogenous Expectations

Harmonic Mean
Hedgers

Hedgers

High-Low Method
Histogram

Historical Cost

Historical Cost Accounting

Hnvestment Process
Horizontal Analysis

Identification Stage

Impersonal Accounts

Imprest System

In The Balance Of Payments

In The Regular Course Of Business

Inadequacy

Income Analysis

Page 19 of 44

Term in English

Term in Arabic

Income Analysis
Income And Expenditure Account

Income And Loss Ratio

Income Before Extraordinary Items

Income From Operations

Income Ratio

Income Statement

Income Summary

Income Summary Account

Incorporators

Independent Variable

Index Nnumbs

Indirect Back Words Effects

) (

Indirect Cost (Expense)

Indirect Forwards Effects

Indirect Investment

Indirect Labor
Indirect Materials

Indirect Method

Indirect Method

Inflation (Period Of )

Information Benefit

Initial Cost Of An Asset

Input Tax

Inputs

Installment Basis

Instructions

Intangible Asset

) (

Interest ( On capital Invested )

Page 20 of 44

Term in English

Term in Arabic

Interest Method
Interest On Capital

Interest On Drawings

Interim Periods

Interinsic Value

Inter-Linked Projects

Intermarket Trading System

Internal Auditing

Internal Control System

Internal Efficiency
Internal Rate Of Return

Internal Rate Of Return

International Competitiveness Indicator

Interom Cash Flow

Interompany Transactions

Interperiod Tax Allocation

) (

Interpolation

Inventory

) (

Inventory Or ''Paper'' Profits

Inventory Turnover

) (

Investment (Comprising Equity Loans)

Investment Advisors

Investment Analysis

Investment Analysis

Investment Center

Investment Environment

Investment Intermediaries

Investment Promoter

Investment tax Credit (Itc)

Page 21 of 44

Term in English

Term in Arabic
/ /

Investment/Risk/Return

Invoice

Itemized Deduction

Job Order Cost Sheet

) (

Job Order Cost System(Job Costing )

Joint Costs

Joint Products

Journal

Journalizing

Labor Efficiency Variance (Lev)

Labor Rate Variance(Lrv)

Land

Land Improvements

Laspeyers
Lease

Leasehold

Leasehold Improvements

Leasing Funds
Least Squares Method

Least Squares Method

Ledger

Legal Capita

) (

Legal Capital (Stated Capital)

Level Of Significance

Liabilities

LIFO
Limit Orders

Limited Partner

Liquidating Dividend

Page 22 of 44

Term in English

Term in Arabic

Liquidating Dividends

Liquidation

) 00(

Liquidation (Of A Partnership )

Liquidation Value

Liquidity

Liquidity Analysis

Listed Security

Loan Payable

Loan-Term Liabilities

Long - Term Loans

Long Heding

Long Position

Long- Term Capital Gains

Long-Term Investments

Losses

Lower-Of-Cost-Or-Market Method

Machinery

Major Function

Make-Or-Buy Decision

Management By Exception

Management Consulting
Managerial Accounting

Manufacturing Account

Manufacturing Overhead

Manufacturing Overhead Cost Sheet

Manufacturing Overhead Rate

Margin

Margin (As Used In Roi)

Margin Of Safety

Page 23 of 44

Term in English

Term in Arabic

Margin Of Safety Rate

Margin Purchase

Margin Tax Rate

Market Ability& Liquidation

Market Breadth

Market Continuation
Market Depth

Market Fair

Market Index

Market Interest Rate

Market is Frictionless
Market Markers

Market Orders

Market Risks

Market Study

Market Value

Marketable Equity Securities

Mark-Up

Master Budget

Matching Principle
Material

Materiality

Materials Price Variance (Mpv)

Materials Requisition

Materials Usage Variance (Muv)

Mathematical Expectation

Maturity Value

Measures Of Central Tendency

Measures Of Curtosis

Page 24 of 44

Term in English

Term in Arabic

Measures Of Dispersion

Measures Of Skew ness

Median

Median

Merchandise In Transit

Merchandise Inventory

Mini - Computers

Minimum Wages

Minority Interest

Minutes Book

Mixed Cost

Mode

Modifying Conventions

Moment About Zero

Moments
Moments Of Force

Monetary Items

Monetary Unit Assumption

Money Market

Money Measurement

Money Measurement Concept

Mortgage

Multiple Step Income Statement

Multi-Stage Random Sample

Mutual Agency

Mutual Funds

Mutual Stock Funds

Naked Position

Nations Profitability Analysis

Page 25 of 44

Term in English

Term in Arabic

Natural Resources
Negotiable Stock

Net Cash Benefit

Net Cash Flow Of A Project

Net Cost Of Purchases

Net Domestic Value Added Of A Project

Net Income

Net Income From Operations

Net Income Of A Segment

Net Income To Average Stockholders' Equity

Net Income To Net Sales

Net Loss

Net National Value Added Of A Project

Net -Of -Tax Effect

Net Present Value

Net Present Value

( )

Net Present Value Ratio

Net Price Method

Net Profit

Net Purchases

Net Realizable Value

Net Sales

Net Value Added

Neutrality

No Capital Deficiency

No -Par Value Stock

) (

Nominal Accounts

Nominal Ledger

Nominal Maximum Capacity

Page 26 of 44

Term in English

Term in Arabic

Nominal Value/ Par Value

Noncumulative Preferred Stock

Nonmonetary Items
Nonoperating Expenses (Other Expenses)

) (

Nonoperating Revenues (Other Revenues)

) (

NON-Organised Money Market

Nonparticipating Preferred Stock

NON-Public Information

NON-Securities Capital Market

Nonworking Capital (Nonfund) Charges Or Expenses
Nonworking Capital (Nonfund) Credits Or Revenues

Normal Distribution

Note

Notes Receivable Discounted

) (

Nsf Check

Null Hypothesis

Number Of Days' Sales In Accounts Receivable

Objectivity

Obsolescence

Official Quotation

Official Rate Of Foreign Exchange

Open Ended Funds

Open Orders

) (

Opening Price
Operating Assets

Operating Budget

Operating Cycle

Operating Efficiency

Operating Expenses

Page 27 of 44

Term in English

Term in Arabic

Operating Lease

Operating Margin
Operating Revenues

Operating Statement

Opportunity Cost

Opportunity Cost

Option On Futures
Options

Options

) (

Options Deal

Organised Money Market

Organization Cost

Original Cost

Original Cost Less Accumulated Depreciation

Other Accounts

Other Expenses And Losses

Other Revenues And Gains

Out - Of - Pocket Cost

Output Tax

Outputs

) (

Outside Brokers

Outstanding Checks

Outstanding Stock

) (

Over applied (Over absorbed) Overhead

Over Priced

Over The Counter (OTC)

Overhead Budget Variance (Obv)

Overhead Volume Variance ( O V V )

Owners Equity

Page 28 of 44

Term in English

Term in Arabic

Owners Equity Statement

Owners Equity To Debt Ratio

Pad - In Capital - Recapitalization

Pad - In Capital - Treasury Stock Transactions

Paid -In Capital

Paid Voucher File

Par Value

Par Value Stock

Parameters And Statistics

Parent Company

Participating Dividend

Participating Preferred Stock

Participatory Budgeting

Partners' Capital Statement

Partnership
Partnership Agreement

Partnership Dissolution

Partnership Liquidation

Partnership Salaries

Passage Of Title

Patent

Pausche

Pay Back Period

Payable

Payback Period

Payee
Paying - In Slip

Payment Date

) (

Payout Ratio (On Common Stock)

Page 29 of 44

Term in English

Term in Arabic

Payroll Checking Account

Payroll Journal
Pearson

Pearson

Pearson Correlation Coefficient

Pegboard System Of Payroll Accounting

Percentage - Of - Completion Method

Percentage -Of - Sales Method

Percentage -Of -Receivables Method

Perfect Efficiency Market

Period Costs
Periodic Inventory Procedure

Periodic Inventory System

Periodicity Or Time Period Assumption

Peripheral Equipment

) (

Permanent (Real) Accounts

Permanent Differences

Perpetual Inventory System

Personal Accounts

Personal Property

Petty Cash Book

Petty Cash Fund

Petty Cash Voucher

Physical Deterioration

) (

Physical Inventory

Pies

)(

Pit
Plant And Equipment

Poisson Distribution

Page 30 of 44

Term in English

Term in Arabic

Pooling Of Interests

Population

Portfolio Constrution

Portfolio Perfornance Evaluation

Portfolio Risk

Post - Closing Trial Balance

Posting

Pre Feasibility Studies

Predetermined Overhead Rate

Predictive Value

Preemptive Right

Preferred Stock

Preliminary Selection

Premium (On Bonds)

)(

Prepaid Expense

Prepaid Expenses

Present Social Value

Present Value

Present Value Of Investment

Present Value Of Value Added Produced By

Present Value Of Wages For A Project

Pricc Relative

Price - Earnings Ratio

Price Effects

Price Impacts

Price Index
Prices Adjustments

pricing And Valuation

Pricing Efficiency

Page 31 of 44

Term in English

Term in Arabic

Primary Dealers

Primary Earnings Par Share

Primary Effects

Primary Market

) (

Prime Cost

Prior Period Adjustment

Private Ledger

Privately Held Corporation

Probability Distribution

Proceeds

) (

Process Cost System (Process Costing)

) (

Product Cost ( See Also Manufacturing Cost )

Product Costs

Product Mix

Production Basis

Production Cost Report

Professionalism

Profissional Mony Managers

Profit

Profit And Loss Account

Profit Center

Profitability

Profitability Index

Pro-Forma Statements
Program

Project

Promissory Note

Property Plant, And Equipment

Proprietorships

Page 32 of 44

Term in English

Term in Arabic

Prospects

Proxy

Prudence

Public Accounting

Publicly Held Corporation

Purchase Discounts

Purchase Discounts Account

Purchase Invoice

Purchase Invoice

Purchase Returns And Allowances Account

Purchases
Purchases Account

Purchases Journal

Purchases Ledger

Purchasing Power Gain

Purchasing Power Loss

Put Option On Futures

Put Options
Qualitative Characteristics

Quantity In Physical Terms

Quantity Relative

Questionnaire

Quick Ratio
Quoted Securities

Random Error

Random Variable

Random Variation

Real Accounts

Real Investment

Page 33 of 44

Term in English

Term in Arabic
) (

Real Property ( Real Estate )

Realisation Concept

Realization Principle

Recapitalization

Recapts And Payments Account

Record Date

Redemption Value

Reducing Balance Method

Regional Broker Agefirms

Regional Exchanges

Registered Bond

Registered Representatives

Regression

Relative Control

Relevance

( )

Relevant ( Or Revenues ) Costs

Relevant Range
Reliability

Remittance Advice

Representational Faithfulness

Research And Development Costs

Residual Earnings (Re)

Responsibility Accounting
Responsibility Center

Retailers

Retained Earning Restrictions

Retained Earnings

Retained Earnings Appropriations

Retained Earnings Statement

Page 34 of 44

Term in English

Term in Arabic

Return On Equity (Roe)

Returns Inwards

Returns Inwards Journal

Returns On Investment (Roi)

Returns Outwards

Returns Outwards Journal

Revenue

Revenue Expenditure

Revenue Recognition Principle

Revenues

Reverse Trade

Reversing Entry

) (

Salary ( Granted To Partners )

Sale Or Return

Sale Returns And Allowances Account

Sales

Sales Allowances

Sales Discount

Sales Discounts Account

Sales Invoice

Sales Journal

Sales Ledger

Sales Returns

Sales Revenue

) (

Salvage Value (Scrap Value)

Sample

Sample Arithmetic Mean

Scatter Diagram

Schedule Of Cash Payments

Page 35 of 44

Term in English

Term in Arabic

Seasonal Variations

) (

Second Quartile
Secondary Effects

Secondary Market

) (

Secular Trend

Secured Bond

Securities Are Divisible

Securities Dealers

Securities Investor Protection

Securities Market

Security Analysis

Security Market Line

Segment

Selectivity
Selling Costs

Selling Expenses

Semi Interquartile Range

Semi variable Costs

Sensivity Analysis

Sensivity Tests

Serial Bonds

Service Bureau
Service Charges

Service Potential

Shadow Prices

Share

Share Capital

Share Certificate

Share Dividend

Page 36 of 44

Term in English

Term in Arabic
/

Share/Bond Holder

Short Heding

Short Position
Short Run

Short Sale

Signature Card

Simple Aggregative Index Number

Simple Entry

Simple Frequency Table

Simple Interest
Simple Linear Correlation

Simple Linear Regression

Simple Random Sample

Simple Rate Of Return On Equity Capital

Simple Rate Of Return On Total Capital

Single Proprietorship

Single Step Income Statement

Social Feasibility Study

Social Rate Of Discount

Social Security Tax

Solvency

Spearman Correlation Coefficient

Specialists

Specific Identification
Speculation

Speculator

Speculators

Spot Markets

Stable Currency

Page 37 of 44

Term in English

Term in Arabic

Standard Cost

Standard Deviation

Standard Error
Standard Normal Distribution

State Income Taxes Withheld

Stated Value

Statement

Statement Of Cash Flows

Statement Of Changes In Financial Position

Statement Of Changes In Working Capital

Statement Of Cost Of Goods Manufactured

Statement Of Financial Position

Statement Of Owners Equity

Statement Of Partners Capital

Statement Of Retained Earning

Step Cost

Stock

Stock Brokers

) (

Stock Brokers Bargain Book

Stock Certificate

Stock Dividend

Stock Dividend Distributable-Common Account

Stock Exchange Brokers

Stock Exchange Committee

Stock of Exchange Bourse)

Stock Preferred As To Assets

Stock Preferred As To Dividends

Stock Price Tables

Stock Registrar

Page 38 of 44

Term in English

Term in Arabic

Stock Split

Stock Transfer Agent

Stock turn

Stock Warrant

) (

Stock Without Par Value (No Par Value Stock)

Stockholders' Equity

Stockholders' Equity Statement

Stockholders' Ledger

Stop Limit Order

Stop Orders

Storage Unit

) (

Stores (Or Materials) Card

Straight Line Method

Stratified Random Sample

Sub optimization

Subjectivity

Subscribed Stock

Subscriber

Subscription
Subsidiary Account

Subsidiary Company

Substance Over Form

Sunk Costs

Super Profit

Suspense Account

Swaps

Systematic Error

Systematic Random Sample

Systematic Risks

Page 39 of 44

Term in English

Term in Arabic
t

T. Account
Table Of Random Numbers

Target Rate Of Profitability

Tax Credit

Tax Rate Schedules

Tax Shield

Tax Tables

Taxable Income

Taxation

Technical Analysis

Technical Study

) (

Temporary (Nominal) Accounts

Term Bond

Termination

Testing Statistical Hypothesis

Testing The Difference Of Two Means

The Moments About Mean

The Time Value Of Money

Third Quartile

Three - Column Form Of Account

Time- Adjusted Rate Of Return

Time Card

Time Interval Concept

Time Series

Time Series Analysis

Time Sharing

Timeliness

Times Interest Earned Ratio

Times Preferred Dividends Earned Ratio

Page 40 of 44

Term in English

Term in Arabic

Timing Differences

Total (Gross) Income

Total Assets Turnover

) (

Total Investment ( Direct - Indirect )

Trade Discount
Trade Name

Trade Receivables

Trademark

Trading Account

Trading And Profit And Loss Account

Trading Halt

Trading On The Equity

Trading Post

Trading Room

Transaction Costs

Transactions

Transfer Bank Account

Transfer Price

Transparancy

Transportation -In Account

Treasury Bills

Treasury Stock

Trend Percentages

Trial Balance

Trust Funds

Trustee

Turnover

Turnover Of Operating Assets

Unadjusted Rate Of Return

Page 41 of 44

Term in English

Term in Arabic

Unclassified Balance Sheet

Unclassified Income Statement

Under applied (Under absorbed) Overhead

Under Certainty Circumstances

Under Priced

Under Uncertainty Circumstances

Under Voucher File

Under Write

Underwriter

Unfavorable Financial Leverage

Uniform Partnership Act

Unlimited Liability

Unsecured Bond

Unsystematic Risks

Useful Life

Vacation Pay

Valuation Standards Of Projects

Value Added Produced By A Project

Value Added Received By A Region

Value Added Received By The Government

Value Added Tex

Value Of Current Material Inputs

Value Of Output Of An Investment Project

Value Of Repatriation From A Project

Value Of Social Surpluses For A Project

Value Of Visible And Invisible Payments

Value Relative

Variable Cost Rate

Variable Costs

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Term in English

Term in Arabic

Variable Cuts Per Unit

Variance

Variance

Verifiability

Vertical Analysis

Voucher
Voucher Register

Voucher System

Wage And Tax Statement

Wage Bracket Withholding Table

Wages And Hours Law (Fair Labor Standards Act)

) (

Wasting Assets
Weighted - Average- Method

Weighted Aggregative Index Number

Weighted Arithmetic Mean

Welfare Economics

Wholesalers

) (

Wire Transfer Of Funds

With Recourse

Withdrawal

Withdrawal From Partners' Personal Assets

Withdrawal From Partnership Assets

Withholding Allowances

) (

Work ( Labor Time ) Ticket

Work In Process

Work In Progress

Work Sheet

Working Capital

Working Capital Form Operations

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Term in English

Term in Arabic

Working Capital Ratio

Yield

Yield ( Of Stock )

) (

Yield Curves

Zero Bracket Amount

Zero Rated Firms

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