Table Of ContentThe Abu-Ghazaleh English-Arabic
Dictionary of Accountancy
THE ABU-GHAZALEH
ENGLISH-ARABIC
DICTIONARY
OF ACCOUNTANCY
Talal Abu-Ghazaleh
© Tala! Abu-Ghazaleh 1978
Softcover reprint of the hardcover 1st edition 1978
All rights reserved. No part of this
publication may be reproduced or
transmitted, in any form or by any
means, without permission.
First edition 1978
Reprinted 1982
Published by
The Macmillan Press Ltd
London and Basingstoke
Associated companies in New York Dublin
Melbourne Johannesburg and Madras
ISBN 978-1-349-03213-6 ISBN 978-1-349-03211-2 ( eBook)
DOI 10.1007/978-1-349-03211-2
Phototypeset in Great Britain by
Western Printing Services Ltd, Bristol
DEDICATION
To those great men of my Arab Nation who have honoured me with their confidence and guidance,
To my colleagues in the profession to which I proudly belong and with whom I am privileged to work,
To Diraar Alghanim, to my other partners, and to my colleagues who built this Organisation through
professional dedication and competence,
To Nuha, Louai, Ousai, May and Jumanah, my little world that signifies to me all the goodness in this
world,
T.A.G .
. ~_,;J ~ !),i.;:, ~.lll ~_,.JI '-""'"i ~ tlli..ll J~)l J!
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. ~·LiS'J ~ ~~~ ._jll ~ ~.lll ~~jJ !)IS.;:.J rilAII }r!' ~i J!
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PREFACE
The purpose of this Dictionary is to present, as a first attempt, a unified and comprehensive reference
index for the field of my professional specialisation. It is intended to be an accessible tool for the
builders of the profession and the makers of its future; and to serve the process of development and
creativity. My goal has been to present a nomenclature of terms, to form an integrated language, by
which we, the members of the accounting profession, may address the world and each other in one
professional language.
This First Edition will allow me to respond to every comment and criticism from you the user in the
preparation of subsequent amended editions reflecting the development of our profession. It is a trial
endeavour and will not be perfect, but it is God's boon that perfection, although out of immediate
reach, should persistently be sought.
My objective has been two-fold. Firstly, to standardise accounting terms, resulting in a language
basic to our study and business transactions throughout the Arab World. Secondly, to assist native
speakers of English in correctly pronouncing Arabic accounting vocabulary, and to encourage Arabic
in professional usage. To those ends, I have placed opposite English words the Arabic equivalent,
transliterated in English according to the following generally accepted rules:
a long 'a' as in English 'stand'
I long 'e' as in English 'steel'
gh no English equivalent - as Parisians pronounce 'r'
kh no English equivalent - as Germans pronounce 'ch'
u long 'o' as in English 'stool'
u a throat letter- no English equivalent -as in Arabic 'Amman'
glottal stop as in 'at', 'ebb' or 'odd'
dh as in English 'this'
aw as in English 'out'
ay as in 'bey' or 'Beirut'.
An English word is given as the main headword and an Arabic translation follows. In certain cases,
however, I have added to the main word other words separated by a comma to indicate phrases, for
example: Capital (main word); Capital, accumulation of. Words following a main word indicate
substitution, for example: Accordance, in-with. The long or short comments in brackets below the
main Arabic word denote paraphrase and not a translation.
It is my hope that the basic purposes ofthis accounting dictionary have been met. The pages contain
at least 8,000 current accounting terms and I hope that your work will be a little easier as a result.
Talal Abu-Ghazaleh
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A.A.R., against all risks <;lidd jami' al-akhtar (j..L; ~h) .;Uai-~1 ~ .)j
A priori badihi
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Abandon yatruk, yahjor T-'1:: ' ~?.
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Abandonment tark, hijrat eshay' c~lo_&' ~)'
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Abandonments matrukat V~.J ........
Abatement 1 inga~ V"' li.i I - '
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Abide by yataqayyad bi (i~~ i.A_) ~ •)-!
Abnormal cost taklifa ghayr 'adiyya ~-'~#~
Abolish yulghi ~
Abolition ilgha' .WJI
Aboriginal cost taklifa asliyya 4-i~
Above the line bawariz j}~l
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Above par rna' ziyada t-'l-t)l t-'"
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Abrogate yanqud (. . • ~l.) . ..;u:.
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Abrogation naq<;I (~ .•W I)~
Absconded debtor madin mutawari ~1, ,:r - -s.;l,:ll V!..UI
Absence, of consideration fuqdan W..a.. -'~.J i;s. -'#I ~ - .;,I..W
Absentee malik gha'ib ~LAJI ~UI
Absolute mutlaq ~
Absolute majority aghlabiyya mut}aqa 4AU&ll ~~I
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Absolute nullity ~ifr mutlaq (~.:,~)
Absorb yastaw'ib (..:..~\~)~~
Absorbed cost taklifa mustaw'aba (~L.4:JI ~) ~_,.:...J.I ~I
Absorbed overhead ra'siyyat mustaw'aba ~_ ,.:-ll vl:-!) I
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Absorption isti'ab y~l
Absorption account I:tisab isti'abi "-~1 yl
Absorption costing nizam takalif isti' abl "-~~I ...i.:JI.S:.:.ll illai
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Absorption costing method !ariqat takallf mustaqilla 4li::...ll ...i.:JI.S:.:.l I ~.,.!.
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Abstain yamtani' ":-'!_,-:JI l.r- ~
Abstract number 'adad mujarrad
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Abstract of account khula~at al-J:tisab (~ \...- (._;..:;.....) yW.I ~')I.;.
Abstract of title mustakhraj al-milkiyya (~1 . .:;.,1~ ~)~I~.;..:.......
Abuse (n.; v.) sti' isti 'mal J~ ~I ~..r~. - J~l ~.,
Abuse of confidence su' isti'mal thiqa
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A.C.A. Associate of the Institute of 'u<;lw musharik fi ma'had al ~ ~_,;l.ill ~WI ~ ~ ~.;l;..o ~
Chartered Accountants in Eng mul;asibin al-qanuniyyln fi
~.J.J ~I
land and Wales injiltira wa wailz
A.C.C.A. Association of Certified jam'iyyat al-mul;asibin al-
and Corporate Accountants mu'tamadin al-qanuniyyin
A.A.C.C.A. Associate ofthe Associ 'u<;Iw musharik fi jam'iyyat al
ation of Certified and Corporate mul;asibin al-mu'tamadin
Accountants al-qanuniyyin
Accelerate yusri'
Accelerated rate of depreciation mu'addal al-istihlak al-mutazayid
Acceleration clause shart ta'jil
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Accept yaqbal ~L..a..• .J i .A:....- ~.l) ":;";". :.
Acceptability qabul
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Acceptable maqbtil
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Acceptable quality level mustawa an-naw'iyya al-maqbiil
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Acceptance qabul tijad
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Acceptance credit i'timad qabul Jr :lll lc-:&-1
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Acceptance for honour qabul ghayrl
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Acceptance houses buyut al-qabul
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Acceptance liability iltizam al-qabul Jr:lll r!;...;:JI
Acceptance sampling mu'ayanat awraq al-qabul l.,.;.. <.:Jl.;-..s. .) l.•: ;.>l,• - J~ :t l ... •.,I' .).J j ~L-A..
Acceptance, banker's waraqat qabtil ma~rafiyya .i..:-i~ J~ ~.).J
Acceptance, clean waraqat qabtil ghayr mashrut b.J..,.:... # J~ ~.).J
2
Acceptance, conditional qabul kumbiyala bi-shart j,_A~~ J~
Acceptance, local waraqat qabul mai.talli J.: J~ ~.).J
Acceptance, partial waraqat qabiil juz'I ~:;: J~ ~.).J
Acceptance, present for yuqaddim waraqat lil-qabiil J~ ~.).J ~~
Acceptance, qualified qabol bi-tal.taffu~ ~J~
Acceptance, supra- qabul tal.taffu~I ~J~
protest
Accepted bill I:tawala maqbula ~! J.:o-U ~II .J>
Acceptor, accepter al-qabil ~~~- ~LiJI
Accident insurance ta'min <;lidd al-I:tawadith .!,t.)~l J..il ~h
Accommodation tas-heel J\Ajl - ~~- ~
Accommodation bill kumbiyalat mujamala ;;J~ • ul.-1 :i.l~l ;.L.~ ~~
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Accommodation endorsement tajylr is'afi 'la...l -
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Accommodation note waraqat is'af ~la... I ~.) _,
Accommodating party at-taraf al-mus'if ...a-ll ~) zJI
Accord ittifaq JL.A;I
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Accord of accounts mutabaqat al-l:tisabat ~~W.I ~Ua..
Accordance, in - with I:tasab (J l.i.:1l ~
According to bi-mujib (~ ~~) ~~
Account I.tisab yl-
Accounts analysis tal.tlii al-hisabat ~~W.I~
Accounts book daftar I:tisabat ~~L-?,)
Accounts card bitaqat I.tisabat ~~L- ~~
Account days ayyam al-I:tisab yW.I ~~j
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Accounts department da'rat al-l.tisabat ~~W.I i)l,)
Account form namudhaj mui.tasabi """"'~ [.~~
Accounts payable dhimam da'ina 4,:;1,) I""~
Account payee I.tisab mustafid ~yl
Accounts receivable dhimam madina ~.M I""~
Accounts receivable discounted I:tisab madin makh~om ~~ v-t-M yl
Accounts receivable, aging of ta'mir dhimam madina ~.,.:.; &); ~- ~..UI f"'".lll ~
4-il,)).o
Account sales I:tisab mabl'at ~Lo)tl ~~ ~- ~~ yl
Account stated I:tisab muttafaq 'alayhi JI..UI ~)zJI ~ - ~ JA.o.o yl
v-t..UI_,
Account title ism al-l.tisab yW.II"""I
Account(s), annual I:tisabat sanawiyya ~_,.:.... ~~L
Account, appropriation I:tisab tawzi' ~j_,..JI yL
Account(s), audited I:tisabat mudaqqaqa lli-M ~~L-
3
