‫‪ADMINISTRATION‬‬

‫‪AND‬‬
‫‪FINANCE‬‬
‫‪TRANSLATION :‬‬
‫‪FROM ENGLISH INTO ARABIC‬‬

‫اﻟﺘرﺠﻤﺔ اﻹدارﻴﺔ واﻟﻤﺎﻟﻴﺔ ‪:‬‬

‫ﻤن اﻟﻠﻐﺔ اﻹﻨﺠﻠﻴزﻴﺔ إﻟﻰ اﻟﻠﻐﺔ اﻟﻌرﺒﻴﺔ‬

‫‪Dr. Muhammad Ali Alkhuli‬‬

‫اﻟﻨﺎﺸر ‪ :‬دار اﻟﻔﻼح ﻟﻠﻨﺸر واﻟﺘوزﻴﻊ‬
‫ص‪ .‬ب ‪818‬‬
‫‪11910‬‬ ‫ﺼوﻴﻠﺢ‬
‫اﻷردن‬
‫ﻫﺎﺘف وﻓﺎﻛس ‪ 5411547‬ـ ‪009626‬‬

‫‪I‬‬
Copyright : by the Publisher
All rights are reserved .

No part of this book may be translated, reproduced,

stored in a retrieval system, or transmitted in any form or
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photocopying and recording without the prior written
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2008 Edition
‫ دار اﻟﻔﻼح ﻟﻠﻨﺸر واﻟﺘوزﻴﻊ‬: ‫اﻟﻨﺎﺸر‬ Publisher : DAR ALFALAH
818 ‫ ب‬.‫ص‬ P. O. Box 818
11910 ‫ﺼوﻴﻠﺢ‬ Swaileh 11910
‫اﻷردن‬ Jordan
009626 ‫ ـ‬5411547 ‫ﻫﺎﺘف وﻓﺎﻛس‬ Tel & Fax 009626 – 5411547

‫رﻗم اﻹﻴداع ﻟدى داﺌرة اﻟﻤﻛﺘﺒﺔ اﻟوطﻨﻴﺔ‬

2001 / 9 / 1828
418,022
Alkhuli, Muhammad Ali
Administration And Finance Translation :
From English into Arabic / Muhammad Ali Alkhuli
. Amman : Dar Alfalah, 2001
( 202 ) P
Deposit no : 1828 / 9 / 2001
Descriptors : Translation / Business Management .
‫ اﻷردن‬، ‫* ﺘم إﻋداد ﺒﻴﺎﻨﺎت اﻟﻔﻬرﺴﺔ واﻟﺘﺼﻨﻴف اﻷوﻟﻴﺔ ﻤن ﻗﺒﻝ داﺌرة اﻟﻤﻛﺘﺒﺔ اﻟوطﻨﻴﺔ‬
2001 / 9 / 1749 ‫رﻗم اﻹﺠﺎزة اﻟﻤﺘﺴﻠﺴﻝ ﻟدى داﺌرة اﻟﻤطﺒوﻋﺎت واﻟﻨﺸر‬

ISBN 9957 – 401 – 43 – 2 ( ‫) ردﻤك‬

II
 ‫ﺍﻟﻤﺤﺘﻮﻳﺎﺕ‬
1 ............................................................... PREFACE
1 ................................................................... ‫ﻤـﻘـدﻤـﺔ‬
5 ............................................. GENERAL PRINCIPLES OF
5 ......................................................... TRANSLATION
5 ................................................. ‫ﻤﺒﺎدئ ﻋﺎﻤﺔ ﻓﻲ اﻟﺘرﺠﻤﺔ‬
15 ............................................... Helpful Vocabulary : 1
19 .............................................. Helpful Vocabulary : 2
22 .............................................. Helpful Vocabulary : 3
26 .............................................. Helpful Vocabulary : 4
30 ............................................... Helpful Vocabulary : 5
34 ............................................... Helpful Vocabulary : 6
38 .............................................. Helpful Vocabulary : 7
42 ............................................... Helpful Vocabulary : 8
46 ............................................. Helpful Vocabulary : 9
50 ............................................Helpful Vocabulary : 10
55 ............................................. Helpful Vocabulary : 11
59 ............................................. Helpful Vocabulary : 12
63 ............................................. Helpful Vocabulary : 13
67 ............................................. Helpful Vocabulary : 14
71 ............................................. Helpful Vocabulary : 15
75 ............................................. Helpful Vocabulary : 16
79 .............................................. Helpful Vocabulary : 17
83 .............................................. Helpful Vocabulary : 18
87 ............................................. Helpful Vocabulary : 19
91 ............................................. Helpful Vocabulary : 20
95 .............................................. Helpful Vocabulary : 21
99 ............................................. Helpful Vocabulary : 22
103 ............................................. Helpful Vocabulary : 23

III
107 ................................................ Helpful vocabulary : 24
111 ............................................. Helpful Vocabulary : 25
115 ............................................. Helpful Vocabulary : 26
119 ............................................. Helpful Vocabulary : 27
123 ............................................ Helpful Vocabulary : 28
127 ............................................ Helpful Vocabulary : 29
130 ................................................ Helpful vpcabulary : 30
134 ............................................ Helpful Vocabulary : 31
138 ............................................. Helpful Vocabulary : 32
142 ............................................. Helpful Vocabulary : 33
146 ............................................. Helpful Vocabulary : 34
150 ............................................. Helpful Vocabulary : 35
154 .............................................. Helpful Vocabulary : 36
158 ............................................. Helpful Vocabulary : 37
162 ............................................ Helpful Vocabulary : 38
166 ............................................. Helpful Vocabulary : 39
170 ............................................. Helpful Vocabulary : 40
174 ............................................ Helpful Vocabulary : 41
177 ............................................. Helpful Vocabulary : 42
181 ............................................. Helpful Vocabulary : 43
185 ............................................. Helpful Vocabulary : 44
189 THE USEFULNESS OF STATISTICS TO PUBLIC ADMINISTRATION
190 ............................................. Helpful Vocabulary : 45
193 ......................................................... Text Sources

IV
 ‫ﺑﺴﻢ ﷲ ﺍﻟﺮﺣﻤﻦ ﺍﻟﺮﺣﻴﻢ‬

‫‪PREFACE‬‬

‫ﻣـﻘـﺪﻣـﺔ‬

‫ﻫذا اﻟﻛﺘﺎب ﻫو ﺘدرﻴب ﻋﻠﻰ اﻟﺘرﺠﻤﺔ اﻟﺘﺠﺎرﻴﺔ ‪ .‬واﻟﻘطﻊ ﻓﻴﻪ ﻤﺘﻨوﻋﺔ ﻤن‬
‫ﺤﻴث ﻤﺤﺘواﻫﺎ ‪ ،‬ﻓﻬﻲ ﻓﻲ ﻤﺠﺎﻻت أرﺒﻌﺔ ﻫﻲ اﻟﻤﺤﺎﺴﺒﺔ واﻹدارة اﻟﻌﺎﻤﺔ ٕوادارة‬
‫اﻷﻋﻤﺎﻝ واﻟﻌﻠوم اﻟﻤﺎﻟﻴﺔ واﻟﻤﺼرﻓﻴﺔ ‪ .‬واﻟﻛﺘﺎب ﻴﺤﺘوي ﻋﻠﻰ ﺨﻤس وأرﺒﻌﻴن ﻗطﻌﺔ‬
‫ﻤوزﻋﺔ ﺒﺎﻟﺘﺴﺎوي ﺘﻘرﻴﺒﺎً ﻋﻠﻰ اﻟﻤﺠﺎﻻت اﻷرﺒﻌﺔ ﺴﺎﺒﻘﺔ اﻟذﻛر‪ .‬وﻟم أﺸﺄ أن أﺠﻌﻝ‬
‫ﻋﻨوان اﻟﻛﺘﺎب " اﻟﺘرﺠﻤﺔ اﻟﺘﺠﺎرﻴﺔ " ‪ ،‬ﻷن ﻤﺜﻝ ﻫذا اﻟﻌﻨوان ﻤزدوج اﻟﻤﻌﻨﻰ ‪،‬‬
‫آﺜرت ﻋﻨوان " اﻟﺘرﺠﻤﺔ اﻹدارﻴﺔ واﻟﻤﺎﻟﻴﺔ " ‪.‬‬
‫وﻟذا ُ‬

‫وﻴﺸﻤﻝ اﻟﻛﺘﺎب ﻓﻲ ﺒداﻴﺘﻪ ﺠزءاً ﺘﻤﻬﻴدﻴﺎً ﻴﺘﻨﺎوﻝ اﻟﻤﺒﺎدئ اﻟﻌﺎﻤﺔ ﻓﻲ‬

‫اﻟﺘرﺠﻤﺔ ‪ .‬وﻴﺤﺴن ﺒﺎﻷﺴﺘﺎذ أن ﻴوﻀﺢ ﻫذﻩ اﻟﻤﺒﺎدئ ﻟطﻼﺒﻪ ﻗﺒﻝ اﻟﺒدء‬
‫ﺒﺎﻟﺘرﺠﻤﺔ ‪ .‬وﺒﺎﻟطﺒﻊ ‪ ،‬ﻫﻨﺎك ﻤﺒﺎدئ أﺨرى ﻋدﻴدة ﻴﻤﻛن ﻟﻸﺴﺘﺎذ أن ﻴوﻀﺤﻬﺎ‬
‫ﻟطﻼﺒﻪ ﻛﻠﻤﺎ رأى ذﻟك ﻤﻨﺎﺴﺒﺎً ‪.‬‬

‫‪1‬‬
‫ﺠﻌﻠت ﻋدد اﻟوﺤدات ﺨﻤﺴﺎً وأرﺒﻌﻴن وﺤدة ﻟﺘﺴﺎوي ﻋدد اﻟﻤﺤﺎﻀرات‬
‫ُ‬ ‫وﻟﻘد‬
‫ﻓﻲ اﻟﻔﺼﻝ اﻟدراﺴﻲ اﻟواﺤد ‪ ،‬ﻋﻠﻰ أﺴﺎس ﺜﻼث ﻤﺤﺎﻀرات أﺴﺒوﻋﻴﺎً ﻋﻠﻰ ﻤدى‬
‫ﺨﻤﺴﺔ ﻋﺸر أﺴﺒوﻋﺎً ﻓﻲ اﻟﻔﺼﻝ اﻟدراﺴﻲ اﻟواﺤد ‪ .‬ﻫذا إذا اﻓﺘرﻀﻨﺎ ﺘدرﻴس ‪45‬‬
‫ﻤﺤﺎﻀرة ‪ٕ .‬واذا ﻛﺎن ﻋدد اﻟﻤﺤﺎﻀرات أﻗﻝ ‪ ،‬ﻓﺈن ﻫذا ﻴﻤ ﱢﻛن اﻷﺴﺘﺎذ ﻤن اﺨﺘﻴﺎر‬
‫ﻤﺎ ﻴﺸﺎء ﻤن اﻟﻘطﻊ واﺴﺘﺜﻨﺎء ﻤﺎ ﻴﺸﺎء ‪.‬‬

‫وﻤن أﻓﻀﻝ اﻟطرق ﻟﺘدرﻴس اﻟﺘرﺠﻤﺔ ـ ﻓﻲ رأﻴﻲ ـ ﻫﻲ أن ﻴﻘوم اﻟطﻼب‬

‫ﺒﺎﻟﺘرﺠﻤﺔ اﻟﻤﻛﺘوﺒﺔ ﺨﺎرج اﻟﺼف ‪ ،‬ﺜم ﻴﻘوم اﻟطﻼب ﺒﺘدﻗﻴق اﻟﺘرﺠﻤﺔ ﺒﺈﺸراف‬
‫اﻷﺴﺘﺎذ ﻓﻲ أﺜﻨﺎء اﻟﻤﺤﺎﻀرة ‪ ،‬ﺜم ﻴﻘوﻤون ﺒﻛﺘﺎﺒﺔ اﻟﺘرﺠﻤﺔ اﻟﻨﻬﺎﺌﻴﺔ ﺨﺎرج اﻟﺼف‬
‫‪ .‬ﺒﻌﺒﺎرة أﺨرى ‪ ،‬ﻫﻨﺎك ﺜﻼث ﻤراﺤﻝ ‪ (1 ) :‬ﻛﺘﺎﺒﺔ اﻟطﻼب ﻟﻠﺘرﺠﻤﺔ اﻷوﻟﻰ ﻓﻲ‬
‫اﻟﺒﻴت ‪ (2 ) ،‬ﺘدﻗﻴق اﻟﺘرﺠﻤﺔ ﺒﺈﺸراف اﻷﺴﺘﺎذ ﻓﻲ اﻟﺼف ‪ (3 ) ،‬ﻛﺘﺎﺒﺔ اﻟطﻼب‬
‫ﻟﻠﺘرﺠﻤﺔ اﻟﻨﻬﺎﺌﻴﺔ ﻓﻲ اﻟﺒﻴت ‪ .‬ﻻ ﺸك أن ﻫﻨﺎك طرﻗﺎً أﺨرى ﻟﺘدرﻴس اﻟﺘرﺠﻤﺔ ‪،‬‬
‫وﻟﻛﻨﻨﻲ أﻋﺘﻘد أن ﻫذﻩ اﻟطرﻴﻘﺔ ﻤن أﻓﻀﻝ اﻟطرق ‪ .‬وﻋﻠﻰ أي ﺤﺎﻝ ‪ ،‬ﻴﺤﺴن‬
‫ﻴﺠرب ﻋدة طرق وﻴﺨﺘﺎر ﻤﻨﻬﺎ ﻤﺎ ﻴروق ﻟﻪ ‪.‬‬
‫ﺒﺎﻷﺴﺘﺎذ أن ﱢ‬

‫ﻛﻝ وﺤدة ﻓﻲ اﻟﻛﺘﺎب ﺘﺤﺘوي ﻋﻠﻰ ﻨص ﻤن ﺼﻔﺤﺘﻴن ‪ ،‬وﻫﻲ ﻛﻤﻴﺔ ﻛﺎﻓﻴﺔ‬

‫ﻓﻲ اﻟﻐﺎﻟب ﻟﻤﻝء ﺴﺎﻋﺔ ﻤن اﻟزﻤن ﻫﻲ وﻗت اﻟﻤﺤﺎﻀرة ‪ .‬وﻓﻲ اﻟﺤﻘﻴﻘﺔ ‪ ،‬ﻗد ﻻ‬
‫ﻴﺘﻤﻛن اﻷﺴﺘﺎذ ﻤن ﺘرﺠﻤﺔ اﻟﺼﻔﺤﺘﻴن ﺘﺤت ﻀﻐط اﻟوﻗت ‪ .‬إن اﻷﻤر‬
‫ﻴﺘوﻗف ﻋﻠﻰ ﺼﻌوﺒﺔ اﻟﻨص وﻋﻠﻰ ﻤﺴﺘوى اﻟطﻼب وﻋﻠﻰ ﻤدى ﺘﺤﻀﻴرﻫم‬
‫وﻋﻠﻰ طرﻴﻘﺔ ﺘدرﻴس اﻟﺘرﺠﻤﺔ ‪ .‬ﻻ ﺸﻲء ﻴﻠزم اﻷﺴﺘﺎذ ﺒﺘرﺠﻤﺔ اﻟﺼﻔﺤﺘﻴن ‪ ،‬إذ‬
‫ﻗد ﻴﻛﺘﻔﻲ ﺒﺒﻌض اﻟﻔﻘرات أو إﺤدى اﻟﺼﻔﺤﺘﻴن ‪ .‬وﻟﻛن ﻫﻨﺎك ﻤﺠﺎﻝ ﻤﻔﺘوح‬
‫ﻟﻠطﺎﻟب داﺌﻤﺎً أن ﻴﺘرﺠم أﻛﺜر ﻤﺎ ﻴﺴﺘطﻴﻊ ﻤن اﻟﻨص ﻷن ﻟدﻴﻪ ﻤﺠﺎﻻً أوﺴﻊ ﻤن‬

‫‪2‬‬
 ‫اﻟوﻗت ﺨﺎرج اﻟﺼف ﻤﻤﺎ ﻫو اﻟﺤﺎﻝ ﻓﻲ اﻟﺼف ﺘﺤت ﻀﻐط اﻟوﻗت اﻟﻤﺤدود‬
‫ﻟﻠﻤﺤﺎﻀرة ‪.‬‬

‫ﺒﺎﻹﻀﺎﻓﺔ إﻟـﻰ اﻟﻨـص ‪ ،‬ﺘﺤﺘوي ﻛـﻝ وﺤـدة ﻋـﻠﻰ ﻛﻠﻤﺎت ﻤﺴﺎﻋدة‬

‫‪ . Helpful Vocabulary‬وﺘظﻬر ﺘﺤت ﻫذا اﻟﻌﻨوان أﻫم اﻟﻌﺒﺎرات اﻟواردة‬
‫ﻓﻲ اﻟﻨص ‪ ،‬وﺘظﻬر أﻤﺎم ﻛﻝ ﻋﺒﺎرة ﺘرﺠﻤﺘﻬﺎ ﺒﺎﻟﻠﻐﺔ اﻟﻬدف ﺤﺴﺒﻤﺎ ﻴﺘطﻠب اﻟﺴﻴﺎق‬
‫‪ ،‬وﻫﻲ ﻋﺒﺎرات اﺼطﻼﺤﻴﺔ ﻓﻲ اﻟﻐﺎﻟب ‪ .‬ﻫذﻩ اﻟﺼﻔﺤﺔ ﻤن اﻟﻛﻠﻤﺎت اﻟﻤﺴﺎﻋدة‬
‫ﻻ ﺘﺤﺘوي ﻋﻠﻰ ﻛﻝ اﻟﻤﻔردات واﻟﻌﺒﺎرات اﻟﺘﻲ ﻴﺤﺘﺎﺠﻬﺎ اﻟطﺎﻟب اﻟﻤﺘرﺠم ‪ ،‬ﺒﻝ‬
‫ﺘﺤﺘوي ﻋﻠﻰ أﺒرزﻫﺎ ﻓﻘط ‪ .‬وﻋﻠﻰ اﻟطﺎﻟب أن ﻴﺴﺘﻌﻴن ﺒﺎﻟﻤﻌﺠم ﻛﻠﻤﺎ رأى ذﻟك‬
‫ﻀرورﻴﺎً ‪.‬‬

‫إﻀﺎﻓﺔ إﻟﻰ اﻟﻨص ﺒﺎﻟﻠﻐﺔ اﻟﻤﺼدر واﻟﻛﻠﻤﺎت اﻟﻤﺴﺎﻋدة ‪ ،‬ﺘﺤﺘوي ﻛﻝ وﺤدة‬

‫ﻋﻠﻰ ﺘﻤرﻴن ﻟﻐوي ذي ﺼﻠﺔ ﺒﺎﻟﻨص ‪ .‬وأﺸﻴﻊ ﻫذﻩ اﻟﺘﻤﺎرﻴن ﻫﻨﺎ ﻫو ﺘﻤرﻴن‬
‫وردت ﻓﻲ اﻟﻨص ‪ .‬وﻫﻲ ﻤﺼﻨﻔﺔ إﻟﻰ أﻓﻌﺎﻝ‬
‫ْ‬ ‫اﻻﺸﺘﻘﺎق ‪ ،‬ﺤﻴث ﺘظﻬر ﻋدة ﻛﻠﻤﺎت‬
‫أو أﺴﻤﺎء أو ﺼﻔﺎت ‪ ،‬وﻋﻠﻰ اﻟطﺎﻟب أن ﻴﺸﺘق اﻟﻨوﻋﻴن اﻵﺨرﻴن ‪ .‬ﻤﺜﻼً ‪ ،‬إذا‬
‫ﻛﺎﻨت اﻟﻛﻠﻤﺔ ﻓﻌﻼً ‪ ،‬ﻓﻌﻠﻴﻪ أن ﻴﺸﺘق ﻤﻨﻬﺎ اﻻﺴم واﻟﺼﻔﺔ ‪ٕ .‬واذا ﻛﺎﻨت ﺼﻔﺔ ‪،‬‬
‫ﻓﻌﻠﻴﻪ أن ﻴﺸﺘق ﻤﻨﻬﺎ اﻟﻔﻌﻝ واﻻﺴم ‪ ،‬وﻫﻛذا ‪ .‬وﻋﻠﻴﻪ أﻴﻀﺎً أن ﻴﻛﺘب اﻟﻤﻘﺎﺒﻝ‬
‫ﺒﺎﻟﻠﻐﺔ اﻷﺨرى أﻤﺎم ﻛﻝ ﻛﻠﻤﺔ ‪ .‬واﻟﻐﺎﻴﺔ ﻤن ﻫذا اﻟﺘﻤرﻴن إﺜراء ﺤﺼﻴﻠﺔ اﻟطﺎﻟب‬
‫اﻟﻤﻔرداﺘﻴﺔ اﻟﺘﻲ ﻫﻲ ﻋﺎﻤﻝ أﺴﺎﺴﻲ ﻓﻲ اﻟﻘدرة اﻟﺘرﺠﻤﻴﺔ ‪.‬‬

‫وﺒﻤﺎ أن اﻟﻨﺼوص ﻤﻘﺘﺒﺴﺔ ﻤن ﻛﺘب أو ﻤﺠﻼت ﻤﺘﻨوﻋﺔ ‪ ،‬ﻓﻠﻘد ظﻬرت‬

‫ﻓﻲ آﺨر اﻟﻛﺘﺎب ﻗﺎﺌﻤﺔ ﺘﺒﻴن ﻤﺼﺎدر ﻫذﻩ اﻻﻗﺘﺒﺎﺴﺎت ‪.‬‬

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 ‫وﺨﺘﺎﻤﺎً ‪ ،‬أرﺠو أن ﻴﻛون ﻫذا اﻟﻛﺘﺎب ذا ﻓﺎﺌدة ﻟطﻼب اﻟﺘرﺠﻤﺔ وﻟﻛﻝ َﻤ ْن‬
‫ﻟﻪ اﻫﺘﻤﺎم ﺒﺎﻟﺘرﺠﻤﺔ ‪.‬‬

‫واﻟﺤﻤد ﷲ رب اﻟﻌﺎﻟﻤﻴن ‪.‬‬

‫‪ 5‬د‪ .‬ﻤﺤﻤد ﻋﻠﻲ اﻟﺨوﻟﻲ‬

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 ‫‪GENERAL PRINCIPLES OF‬‬
‫‪TRANSLATION‬‬

‫ﻣﺒﺎﺩﺉ ﻋﺎﻣﺔ ﻓﻲ ﺍﻟﺘﺮﺟﻤﺔ‬

‫ﻓﻲ ﺒداﻴﺔ ﻫذا اﻟﻛﺘﺎب ‪ ،‬ﻴﺤﺴن ﺘﻌرﻴف اﻟطﺎﻟب ﺒﺄﻫم اﻟﻤﺒﺎدئ اﻟﺘﻲ ﻴﺠب‬
‫أن ﺘراﻋﻰ ﻓﻲ أﺜﻨﺎء ﻋﻤﻠﻴﺔ اﻟﺘرﺠﻤﺔ ‪ .‬وﻤن ﻫذﻩ اﻟﻤﺒﺎدئ ﻤﺎ ﻴﻠﻲ ‪:‬‬

‫‪ source language‬ﻏﺎﻤﻀﺔ‬ ‫‪ .1‬إذا ﻛﺎﻨت اﻟﺠﻤﻠﺔ ﻓﻲ اﻟﻠﻐﺔ اﻟﻤﺼدر‬

‫اﻟﻤﻌﻨﻰ ) أي ﻤﺘﻌددة اﻟﻤﻌﺎﻨﻲ ﻟﺴﺒب ﻨﺤوي أو ﺴﺒب ﻤﻔرداﺘﻲ ( ‪ ،‬ﻓﻌﻠﻰ اﻟﻤﺘرﺠم‬
‫‪ target language‬ﻛﻠﻤﺎ أﻤﻛﻨﻪ‬ ‫أن ﻴﺤﺎوﻝ إزاﻟﺔ ﻏﻤوﻀﻬﺎ ﻓﻲ اﻟﻠﻐﺔ اﻟﻬدف‬
‫ذﻟك ‪.‬‬

‫‪ .2‬ﻴﺴﺘﺤﺴن أن ﻴﻨﻘﻝ اﻟﻤﺘرﺠم اﻟﺘﺄﺜﻴر اﻟذي ﻗﺼدﻩ اﻟﻛﺎﺘب ﻓﻲ اﻟﻠﻐﺔ‬

‫اﻟﻤﺼدر إذا ﻛﺎن اﻟﻤﺘرﺠم ﻤدرﻛﺎً ﻟذﻟك اﻟﺘﺄﺜﻴر ‪ .‬ﻫﻝ ﻛﺎن اﻟﻛﺎﺘب ﺴﺎﺨطﺎً أم‬
‫ﺴﺎﺨ اًر أم ﻫﺎزﺌﺎً أم ﻏﺎﻀﺒﺎً أم ﻤﻨﻔﻌﻼً ‪ ...‬إﻟﺦ ؟ وﻫذا ﻻ ﻴﺘﺄﺘﻰ إﻻّ ﺒﺎﻟﻤﻤﺎرﺴﺔ‬
‫واﻟﺨﺒرة واﻟدراﻴﺔ ﺒﺎﻟﻠﻐﺘﻴن ) اﻟﻠﻐﺔ اﻟﻤﺼدر واﻟﻠﻐﺔ اﻟﻬدف ( ‪.‬‬

‫‪ .3‬ﻻ ﺒد ﻟﻠﻤﺘرﺠم ﻤن أن ﻴﻔﻬم اﻟﻨص ﺘﻤﺎﻤﺎً ﻛﺸرط ﻤﺴﺒق ﻟﻠﺒدء ﻓﻲ‬

‫اﻟﺘرﺠﻤﺔ ‪ ،‬إذ ﻻ ﻓﺎﺌدة ﻤن ﺘرﺠﻤﺔ ﻤﺒﻨﻴﺔ ﻋﻠﻰ ﺴوء ﻓﻬم اﻟﻨص ‪.‬‬

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 ‫‪ .4‬ﻋﻠﻰ اﻟﻤﺘرﺠم أن ﻴﺘﻘﻴد ﺒﺎﻟﻤﺼطﻠﺤﺎت اﻟﻤﺴﺘﺨدﻤﺔ ﻓﻲ اﻟﻠﻐﺔ اﻟﻬدف ‪.‬‬
‫وﺘزداد أﻫﻤﻴﺔ ﻫذا اﻟﻤﺒدأ ﻓﻲ اﻟﺘرﺠﻤﺔ اﻟﺘﺨﺼﺼﻴﺔ ‪ ،‬أي ﺘرﺠﻤﺔ اﻟﻨﺼوص‬
‫اﻟﻤﺘﺨﺼﺼﺔ ﻓﻲ اﻟﻌﻠوم أو اﻟﻘﺎﻨون أو ﺴواﻫﺎ ﻤن ﻓروع اﻟﻤﻌرﻓﺔ ‪ .‬ﻫﻨﺎ ﻻ ﻴﻔﻴد‬
‫اﺨﺘراع ﻤﺼطﻠﺤﺎت ﺠدﻴدة ‪ ،‬ﺒﻝ ﻻ ﺒد ﻤن اﻻﻟﺘزام ﺒﺎﻟﻤﺼطﻠﺤﺎت اﻟﺸﺎﺌﻌﺔ ﻓـﻲ‬
‫اﻟﻠﻐﺔ اﻟﻬدف ﻟﺘﺤﻘﻴق اﻟﺘﻔﺎﻫم اﻟﻠﻐوي اﻟﻤﻨﺸود ‪.‬‬

‫‪ .5‬اﻷﺼﻝ ﻓﻲ اﻟﺘرﺠﻤﺔ ﻫو اﻟﺘﻘﻴد ﺒﻨص اﻟﻤﺼدر ‪ ،‬وﻫذا ﻤﺎ ﻴدﻋﻰ‬

‫اﻟﺘرﺠﻤﺔ اﻟﺤرﻓﻴﺔ ‪ٕ .‬واذا ﺘﻌذر ذﻟك ﻟﺴﺒب ﻤﺎ ‪ ،‬ﻓﻌﻠﻰ اﻟﻤﺘرﺠم أن ﻴﺘﺤوﻝ إﻟﻰ‬
‫ﺘرﺠﻤﺔ اﻟﻤﻌﻨﻰ ‪.‬‬

‫‪ .6‬ﻋﻠﻰ اﻟﻤﺘرﺠم اﻻﻟﺘزام ﺒﺘرﺠﻤﺔ ﺜﺎﺒﺘﺔ ﻟﻤﺼطﻠﺢ ﻤﺎ ‪ .‬ﻓﺈذا ﺘرﺠم اﻟﻤﺘرﺠم‬

‫اﻟﻤﺼطﻠﺢ س ﺒﺎﻟﻤﻘﺎﺒﻝ ص ﻓﻲ ﺠﻤﻠﺔ ﻤﺎ ﻓﻲ ﻨص ﻤﺎ ‪ ،‬ﻓﻌﻠﻴﻪ أن ﻴﺴﺘﺨدم‬
‫ص ﻤﻘﺎﺒﻝ س ﻛﻠﻤﺎ ظﻬرت س ﻓﻲ اﻟﻠﻐﺔ اﻟﻤﺼدر ﻤن أﺠﻝ ﺘﺤﻘﻴق ﻤﺒﺎدئ‬
‫اﻟوﻀوح واﻟﺜﺒﺎت واﻻﺘﺴﺎق ‪. consistency‬‬

‫‪ .7‬اﻟﻌدد اﻟرﻗﻤﻲ ) ﻤﺜﻼً ‪ (3000‬ﻴﺘرﺠم ﺒﻌدد رﻗﻤﻲ ) ‪ . ( 3000‬واﻟﻌدد‬

‫اﻟﻛﺘﺎﺒﻲ ﻴﺘرﺠم ﺒﻌدد ﻛﺘﺎﺒﻲ ‪ ،‬ﻤﺜﻼً ‪ three hundred‬ﺘﺘرﺠم ﺒـِ ﺜﻼث ﻤﺌﺔ ‪.‬‬

‫‪ .8‬ﻓﻲ ﺒﻌض اﻟﺤﺎﻻت ‪ ،‬اﻟﻤﺼطﻠﺢ ﻴﺒﻘﻰ ﻛﻤﺎ ﻫو ‪ .‬ﻤﺜﻼً ‪phoneme ،‬‬

‫ﻴﻤﻛن أن ﺘﺒﻘﻰ ﻛﻤﺎ ﻫﻲ ) ﻓوﻨﻴم ( ‪ Fax ،‬ﺘﺒﻘﻰ ) ﻓﺎﻛس ( ‪.‬‬

‫‪ .9‬اﻟﻛﻠﻤﺔ أو اﻟﻌﺒﺎرة اﻟﺒﺎرزة ﻓﻲ اﻟﻠﻐﺔ اﻟﻤﺼدر ﻴﺤﺎﻓظ ﻋﻠﻰ ﺒروزﻫﺎ ﻓﻲ‬

‫اﻟﻠﻐﺔ اﻟﻬدف ﺒطرﻴﻘﺔ ﻤﻨﺎﺴﺒﺔ ‪ .‬ﻤﺜﻼً ‪ ،‬اﻟﻛﻠﻤﺎت اﻟﻤﺎﺌﻠﺔ أو اﻟﻤﻛﺘوﺒﺔ ﺒﺤرف أﺴود‬

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 ‫ﻓﻲ اﻟﻠﻐﺔ اﻟﻤﺼدر ﻴﻤﻛن إﺒرازﻫﺎ ﺒﺎﻟطرﻴﻘﺔ ذاﺘﻬﺎ أو ﺒوﻀﻊ ﺨط ﺘﺤﺘﻬﺎ ﻓﻲ اﻟﻠﻐﺔ‬
‫اﻟﻬدف ‪ .‬ﻋﻨوان اﻟﻛﺘﺎب اﻟﻤﻛﺘوب ﺒﺤرف ﻤﺎﺌﻝ ﻓﻲ اﻟﻠﻐﺔ اﻹﻨﺠﻠﻴزﻴﺔ ﻴﺘرﺠم إﻟﻰ‬
‫اﻟﻌرﺒﻴﺔ وﻴوﻀﻊ ﺘﺤﺘﻪ ﺨط أو ﻴطﺒﻊ ﺒﺤرف ﻤﺎﺌﻝ ‪.‬‬
‫‪ .10‬ﻗﺒﻝ اﻟﺒدء ﺒﺘرﺠﻤﺔ أوﻝ ﺠﻤﻠﺔ ﻓﻲ اﻟﻨص ‪ ،‬ﻤن اﻷﻓﻀﻝ أن ﻴﻘ أر‬
‫اﻟﻤﺘرﺠم اﻟﻨص ﻛﻠﻪ ﻛﻲ ﻴﺄﺨذ ﻓﻛرة ﻋﺎﻤﺔ ﻋن اﻟﻤوﻀوع ﻤﻤﺎ ﻴﺴﻬﻝ ﻋﻠﻴﻪ ﺘرﺠﻤﺔ‬
‫أﺠزاﺌﻪ ‪.‬‬

‫‪ .11‬ﻛﻠﻤﺎت اﻟﻨص ﻨوﻋﺎن ‪ :‬ﻛﻠﻤﺎت ﻤﺤﺘوى ‪ content words‬وﻛﻠﻤﺎت‬

‫وظﻴﻔﻴﺔ ‪ . function words‬ﻋﻠﻰ اﻟﻤﺘرﺠم أن ﻴﺘرﺠم ﻛﻠﻤﺎت اﻟﻤﺤﺘوى ‪ ،‬وﻟﻛن‬
‫ﻟﻴس ﻤطﻠوﺒﺎً ﻤﻨﻪ أن ﻴﺘرﺠم اﻟﻛﻠﻤﺎت اﻟوظﻴﻔﻴﺔ ﺘرﺠﻤﺔ ﻤﺒﺎﺸرة داﺌﻤﺎً ﻷن دور‬
‫اﻟﻛﻠﻤﺎت اﻟوظﻴﻔﻴﺔ ﻴﺨﺘﻠف ﻋن دور ﻛﻠﻤﺎت اﻟﻤﺤﺘوى ‪ .‬وﻤن أﻤﺜﻠﺔ اﻟﻛﻠﻤﺎت‬
‫اﻟوظﻴﻔﻴﺔ ‪. to , a, an, the,‬‬

‫‪ .12‬إذا أراد اﻟﻤﺘرﺠم إﻀﺎﻓﺔ ﻛﻠﻤﺔ ﻤن ﻋﻨدﻩ إﻟﻰ اﻟﻨص اﻷﺼﻠﻲ ﻓﻌﻠﻴﻪ أن‬
‫[ ‪ .‬ﻤﺜﻼً ‪ ،‬ﻫﻨﺎك أﻨواع ﻋدﻴدة ] ﻤن اﻟﺒﻛﺘﻴرﻴﺎ [‬ ‫ﻴﻀﻌﻬﺎ ﺒﻴن ﻗوﺴﻴن ﻫﻛذا ]‬
‫ﺘﻌﻴش ﻓﻲ ﺠﺴم اﻹﻨﺴﺎن ‪ .‬اﻹﻀﺎﻓﺔ اﻟﺘﻲ ﺒﻴن ﻗوﺴﻴن ﻴﻀﻴﻔﻬﺎ اﻟﻤﺘرﺠم ﻤن‬
‫أﺠﻝ ﻤزﻴد ﻤن اﻟﺘوﻀﻴﺢ أو ﻹزاﻟﺔ اﻟﻐﻤوض ﺤﺴﺒﻤﺎ ﻴرى اﻟﻤﺘرﺠم اﻷﻤر ﻀرورﻴﺎً‬
‫‪.‬‬

‫‪ .13‬إذا أراد اﻟﻤﺘرﺠم ﺘوﻀﻴﺢ اﻟﻨص ﺒﺈﻀﺎﻓﺔ طوﻴﻠﺔ أو اﻟﺘﻌﻠﻴق ﻋﻠﻰ‬

‫‪ footnote‬وأﻻّ ﻴﻀﻴف ذﻟك‬ ‫اﻟﻨص ‪ ،‬ﻓﻌﻠﻴﻪ أن ﻴﻀﻴف ﻤﻼﺤظﺔ ﻫﺎﻤﺸﻴﺔ‬

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 ‫[ ﺘﻘﺘﺼر‬ ‫داﺨﻝ اﻟﻨص ذاﺘﻪ ‪ .‬اﻹﻀﺎﻓﺔ داﺨﻝ اﻟﻨص ذاﺘﻪ ﺒﻴن ﻗوﺴﻴن ]‬
‫ﻋﻠﻰ إﻀﺎﻓﺔ ﻤﺤدودة ﺠداً ﻻ ﺘزﻴد ﻋن ﻛﻠﻤﺔ أو اﺜﻨﺘﻴن ‪.‬‬

‫‪ .14‬إذا ﻛﺎﻨت ﻓﻲ اﻟﻠﻐﺔ اﻟﻬدف ﻋدة ﻤﻘﺎﺒﻼت ﻟﻤﺼطﻠﺢ ﻤﺎ ﻓﻲ اﻟﻠﻐﺔ‬

‫اﻷدق ﻤﻨﻬﺎ ‪.‬‬
‫ّ‬ ‫اﻟﻤﺼدر ‪ ،‬ﺘﻌطﻰ اﻷﻓﻀﻠﻴﺔ ﻟﻸﺸﻴﻊ أو‬
‫‪ .15‬ﺒﻌد اﻟﺘرﺠﻤﺔ اﻷوﻟﻴﺔ ‪ ،‬ﻋﻠﻰ اﻟﻤﺘرﺠم أن ﻴراﺠﻊ اﻟﻨص ﻟﻠﺘﺄﻛد ﻤن‬
‫ﺴﻼﻤﺘﻪ ﻤن ﺤﻴث اﻟﻨﺤو واﻹﻤﻼء واﻟﺘرﻗﻴم وﻟﺘﺨﻠﻴص اﻟﻨص ﻤن أﻴﺔ رﻛﺎﻛﺔ‬
‫أﺴﻠوﺒﻴﺔ ﻤﺤﺘﻤﻠﺔ ‪.‬‬

‫‪ .16‬ﻻ ﻴﺠـوز ﻟﻠﻤﺘرﺠم أن ﻴﺨـﺘرع ﻤن ﻋﻨدﻩ اﺨﺘﺼﺎرات ) ﻛﻠﻤﺎت أواﺌﻠﻴﺔ‬

‫اﻟﻤﺘرﺠم‬ ‫( ‪ acronyms‬ﻏﻴر ﻤﺄﻟوﻓﺔ ﻷن ذﻟك ﻴﻌﻴق اﻻﺘﺼﺎﻝ ﺒﻴن‬
‫واﻟﻘﺎرئ ‪ .‬وﻟﻛن ﻴﺠوز ﻟﻠﻤﺘرﺠم ﻓﻲ ﺤﺎﻻت ﻤﺤدودة أن ﻴﺴﺘﺤدث اﺨﺘﺼﺎ اًر ﺒﻌد‬
‫ﺘوﻀﻴﺤﻪ اﻗﺘﺼﺎداً ﻓﻲ اﻟﺘﻌﺒﻴر إذا ﺘﻛرر ظﻬور اﻟﻤﺼطﻠﺢ ﻋدة ﻤرات ‪ ،‬ﻤﺜﻼً م‬
‫ج ع ) ﻤﻴﺜﺎق اﻟﺠﺎﻤﻌﺔ اﻟﻌرﺒﻴﺔ ( ‪.‬‬

‫‪ .17‬إذا ظﻬرت ﻛﻠﻤﺎت أواﺌﻠﻴﺔ ﻓﻲ اﻟﻠﻐﺔ اﻟﻤﺼدر ‪ ،‬ﻓﻌﻠﻰ اﻟﻤﺘرﺠم‬

‫‪ V I P‬ﺘﺘرﺠم إﻟﻰ‬ ‫أن ﻴﺤوﻟﻬﺎ إﻟﻰ ﻛﻠﻤﺎت ﺘﺎﻤﺔ ﻓﻲ اﻟﻠﻐﺔ اﻟﻬدف ‪ .‬ﻤﺜﻼً ‪،‬‬
‫‪ N A T O‬ﺘﺘرﺠم إﻟﻰ ) ﻤﻨظﻤﺔ ﻤﻌﺎﻫدة ﺸﻤﺎﻝ‬ ‫) ﺸﺨص ﻤﻬم ﺠداً ( ‪،‬‬
‫‪ ، ( AIDS‬ﻓﻼ داﻋﻲ‬ ‫اﻷطﻠﺴﻲ ( ‪ٕ .‬واذا ﻛﺎن اﻻﺨﺘﺼﺎر ﺸﺎﺌﻌﺎً ﺠداً ) ﻤﺜﻝ‬
‫ﻟﺘرﺠﻤﺘﻪ ‪ ،‬ﺒﻝ ﻴﻤﻛن أن ﻴﺒﻘﻰ ﻛﻤﺎ ﻫو ﻓﻲ اﻟﻠﻐﺔ اﻟﻤﺼدر ) أي اﻹﻴدز ( ‪.‬‬
‫وﻴﺠوز ﻓﻲ ﺒﻌض اﻟﺤﺎﻻت اﻟﺠﻤﻊ ﺒﻴن اﻻﺨﺘﺼﺎر وﺘرﺠﻤﺘﻪ ‪ ،‬ﻤﺜﻝ اﻟﻨﻴﺘو‬
‫) ﻤﻨظﻤﺔ ﻤﻌﺎﻫدة ﺸﻤﺎﻝ اﻷطﻠﺴﻲ ( ‪.‬‬

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‫‪ .18‬ﻴﺤﺎﻓظ اﻟﻤﺘرﺠم ﻋﻠﻰ ﺤدود اﻟﻔﻘرات وﻋددﻫﺎ ‪ .‬أي ﺘﺒدأ اﻟﻔﻘرة ﻓﻲ اﻟﻠﻐﺔ‬
‫اﻟﻬدف ﻤﻊ ﺒداﻴﺔ اﻟﻔﻘرة ﻓﻲ اﻟﻠﻐﺔ اﻟﻤﺼدر وﺘﻨﺘﻬﻲ ﻤﻊ ﻨﻬﺎﻴﺘﻬﺎ ‪ .‬وﺒذﻟك ‪ ،‬ﺘﺘطﺎﺒق‬
‫اﻟﻔﻘرات ﻓﻲ اﻟﻠﻐﺔ اﻟﻤﺼدر واﻟﻠﻐﺔ اﻟﻬدف ﻤن ﺤﻴث اﻟﺒداﻴﺔ واﻟﻨﻬﺎﻴﺔ واﻟﻌدد ‪.‬‬

‫‪ .19‬ﻤن ﺤﻴث اﻟﺘرﻗﻴم اﻟﺨﺎرﺠﻲ ‪ ،‬ﻴﺠب أن ﻴﺘطﺎﺒق اﻟﻨﺼﺎن ) ﻓﻲ اﻟﻠﻐﺔ‬

‫اﻟﻤﺼدر واﻟﻠﻐﺔ اﻟﻬدف ( ﻓﻲ ﺘرﻗﻴم أواﺨر اﻟﺠﻤﻝ ‪ .‬اﻟﻨﻘطﺔ ﺘﺒﻘﻰ ﻨﻘطﺔ ‪ ،‬وﻛذﻟك‬
‫ﻋﻼﻤﺔ اﻻﺴﺘﻔﻬﺎم وﻋﻼﻤﺔ اﻟﺘﻌﺠب وﻋﻼﻤﺎت اﻻﻗﺘﺒﺎس واﻟﻔﺎﺼﻠﺔ اﻟﻤﻨﻘوطﺔ ‪ ،‬ﻤﻊ‬
‫ﻨﺴﺘﻌﻤﻝ‬ ‫ﻓروق طﻔﻴﻔﺔ ﻓﻲ ﺸﻛﻝ اﻟﻌﻼﻤﺔ أﺤﻴﺎﻨﺎً ‪ .‬ﻤﺜﻼً ‪ ،‬ﻓﻲ اﻟﻠﻐﺔ اﻹﻨﺠﻠﻴزﻴﺔ‬
‫? و ; وﻓﻲ اﻟﻌرﺒﻴﺔ ﻨﺴﺘﻌﻤﻝ ؟ و ؛ ‪ .‬ﻻﺤظ أن اﻟﻤﻘﺼود ﺒﺎﻟﺘرﻗﻴم‬
‫اﻟﺨﺎرﺠﻲ ﻫو اﻟﺘرﻗﻴم ﻓﻲ ﻨﻬﺎﻴﺔ اﻟﺠﻤﻠﺔ ‪.‬‬

‫‪ .20‬ﻤن ﺤﻴث اﻟﺘرﻗﻴم اﻟداﺨﻠﻲ ) أي اﻟﺘرﻗﻴم داﺨﻝ اﻟﺠﻤﻠﺔ وﻟﻴس ﻓﻲ‬

‫ﻨﻬﺎﻴﺘﻬﺎ ( ‪ ،‬ﻗد ﺘﺨﺘﻠف اﻟﻠﻐﺎت ﻓﻲ أﺤﻛﺎم ﻫذا اﻟﺘرﻗﻴم ‪ .‬ﻤﺜﻼً ‪ ،‬اﺴﺘﺨدام اﻟﻔﺎﺼﻠﺔ‬
‫ﻓﻲ اﻟﻠﻐﺔ اﻟﻌرﺒﻴﺔ ﻻ ﻴﺘطﺎﺒق ﻤﻊ اﺴﺘﺨداﻤﻬﺎ ﻓﻲ اﻟﻠﻐﺔ اﻹﻨﺠﻠﻴزﻴﺔ ‪.‬‬

‫‪ .21‬ﻤن ﺤﻴث ﺘرﻗﻴم اﻟﻛﻼم اﻟﻤﺒﺎﺸر ‪ ،‬ﻨﺴﺘﺨدم اﻟﻨﻘطﺘﻴن ﻓﻲ اﻟﻌرﺒﻴﺔ‬

‫“ ‪. He said,‬‬ ‫‪.” “.‬‬ ‫واﻟﻔﺎﺼﻠﺔ ﻓﻲ اﻹﻨﺠﻠﻴزﻴﺔ ‪ .‬ﻤﺜﻼً ‪ ،‬ﻗﺎﻝ ‪” :‬‬

‫“ ﻓﻲ‬ ‫ﻛﻤﺎ أن اﺘﺠﺎﻩ ﻋﻼﻤﺎت اﻻﻗﺘﺒﺎس اﻟﻔﺎﺘﺤﺔ ﻴﺨﺘﻠف ﻓﻲ اﻟﻠﻐﺘﻴن ‪ :‬ﻨﺒدأ ﺒـِ‬
‫اﻹﻨﺠﻠﻴزﻴﺔ ‪ ،‬وﻟﻛن ﻨﺒدأ ﺒـِ ” ﻓﻲ اﻟﻌرﺒﻴﺔ ‪ .‬وﻛذﻟك ‪ ،‬ﺘﺨﺘﻠف ﻋﻼﻤﺎت اﻻﻗﺘﺒﺎس‬
‫اﻟﺨﺎﺘﻤﺔ ‪.‬‬

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 ‫اﻟﻌﻠَم ﻻ ﻴﺘرﺠم ‪ .‬ﻤﺜﻼً ‪ُ ،‬ﻤ َﺤ ﱠﻤد ﺘﺒﻘﻰ‬
‫‪ .22‬ﻓﻲ اﻟﻌﺎدة ‪ ،‬اﻻﺴم َ‬
‫‪ Peter ، the praised‬ﺘﺼﺒﺢ‬ ‫‪ Muhammad‬وﻻ ﻴﺠوز ﺘرﺠﻤﺘﻬﺎ إﻟﻰ‬
‫ﺒﻴﺘر أو ﺒطرس وﻟﻴس ) اﻟﺼﺨرة ( ‪ .‬أﻤﺎ إذا ﻛﺎن اﻟﻌﻠم اﺴﻤﺎً ﺠﻐراﻓﻴﺎً ﻤرﻛﺒﺎً‬
‫ﻓﺎﻷﺸﻴﻊ ﺘرﺠﻤﺘﻪ ‪ .‬ﻤﺜﻼً ‪ the Pacific Ocean ،‬ﺘﺼﺒﺢ ) اﻟﻤﺤﻴط اﻟﻬﺎدي ( ‪،‬‬
‫‪ the Red Sea‬ﺘﺼﺒﺢ ) اﻟﺒﺤر اﻷﺤﻤر ( ‪.‬‬
‫‪ .23‬ﻋﻠﻰ اﻟﻤﺘرﺠم أن ﻴرﺠﻊ إﻟﻰ اﻟﻤﻌﺎﺠم اﻟﻤﺘﺨﺼﺼﺔ إذا ﻛﺎن ﻴﺘرﺠم‬
‫ﻨﺼﺎً ﻤﺘﺨﺼﺼﺎً ‪ ،‬ﻤﺜﻼً ‪ ،‬ﻨﺼﺎً طﺒﻴﺎً أو ﻫﻨدﺴﻴﺎً أو ﻗﺎﻨوﻨﻴﺎً ‪ ،‬ﻷن اﻟﻤﻌﺎﺠم‬
‫اﻟﻌﺎﻤﺔ ﻓﻲ اﻟﻌﺎدة ﻻ ﺘﺴﻌﻔﻪ ﻓﻲ اﻟﺘرﺠﻤﺔ اﻟﻤﺘﺨﺼﺼﺔ ‪ .‬اﻟﻤﻌﺠم اﻟﻌﺎم ﻴﻔﻴد ﻓﻲ‬
‫ﺘرﺠﻤﺔ اﻟﻨﺼوص اﻟﻌﺎﻤﺔ ‪ .‬وﻫﻨﺎك ﻤﻌﺎﺠم ﻤﺘﺨﺼﺼﺔ ﻓﻲ ﺸﺘﻰ ﻓروع اﻟﻌﻠوم‬
‫واﻟﻤﻌﺎرف ‪ .‬ﻫﻨﺎك ﻤﻌﺎﺠم ﻤﺘﺨﺼﺼﺔ ﻋرﺒﻴﺔ إﻨﺠﻠﻴزﻴﺔ ٕواﻨﺠﻠﻴزﻴﺔ ﻋرﺒﻴﺔ ﻓﻲ‬
‫اﻟﻔﻴزﻴﺎء واﻟرﻴﺎﻀﻴﺎت واﻟﻛﻴﻤﻴﺎء واﻷﺤﻴﺎء واﻟﺘرﺒﻴﺔ وﻋﻠم اﻟﻨﻔس واﻟﻔﻠﺴﻔﺔ وﻋﻠم اﻟﻠﻐﺔ‬
‫إن ﻫﻨﺎك‬
‫واﻟﻤﺤﺎﺴﺒﺔ واﻹدارة واﻟﻘﺎﻨون واﻟﺴﻴﺎﺴﺔ واﻟﺤﺎﺴوب وﻛﻝ ﻓروع اﻟﻌﻠم ‪ ،‬ﺒﻝ ّ‬
‫ﻤﻌﺎﺠم ﻤﺘﺨﺼﺼﺔ ﻓﻲ ﻓروع اﻟﻔروع ‪ ،‬ﻤن ﻤﺜﻝ ﻋﻠم اﻟﻠﻐﺔ اﻟﻨظري وﻋﻠم اﻟﻠﻐﺔ‬
‫اﻟﺘطﺒﻴﻘﻲ وﻋﻠم اﻷﺼوات ‪.‬‬

‫‪ .24‬ﻋﻠﻰ اﻟﻤﺘرﺠم أن ﻴﺘﺤرى اﻟدﻗﺔ ﻓﻲ اﻟﺘرﺠﻤﺔ وﺨﺎﺼﺔ ﻓﻲ ﺘرﺠﻤﺔ‬

‫اﻟﻤﺼطﻠﺤﺎت اﻟﻤﺘﻘﺎرﺒﺔ ‪ ،‬أي اﻟﻤﺼطﻠﺤﺎت اﻟﺘﻲ ﻴﺘﻘﺎرب ﻤﻌﻨﺎﻫﺎ دون أن‬
‫ﻴﺘطﺎﺒق ‪.‬‬

‫‪ .25‬ﻋﻠﻰ اﻟﻤﺘرﺠم أﻻ ﻴﺨﻤن ﻤﻌﻨﻰ ﻛﻠﻤﺔ ﻻ ﻴﻌرﻓﻬﺎ دون اﻟرﺠوع إﻟﻰ‬

‫اﻟﻤﻌﺠم ‪ ،‬إﻻّ إذا ﻛﺎن ﻓﻲ ﻤوﻗف ﺘرﺠﻤﺔ ﻓورﻴﺔ أو ﺘرﺠﻤﺔ ﺘﺘﺎﺒﻌﻴﺔ ‪ .‬ﻓﻲ ﻫذﻩ‬
‫اﻟﺤﺎﻟﺔ ‪ ،‬ﻻ ﻴوﺠد ﺨﻴﺎر آﺨر أﻤﺎﻤﻪ ﺴوى ﺨﻴﺎر اﻟﺘﺨﻤﻴن ‪ .‬وﻟﻛن ‪ ،‬إذا ﻛﺎن ﻓﻲ‬

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 ‫ﻤوﻗف ﺘرﺠﻤﺔ ﻛﺘﺎﺒﻴﺔ ‪ ،‬ﻓﻼ ﻋذر ﻟﻪ إذا ﻟم ﻴرﺠﻊ إﻟﻰ اﻟﻤﻌﺠم ﻟﻠﺘﺜﺒت ﻤن‬
‫اﻟﻤﻌﻨﻰ ‪.‬‬

‫‪ .26‬اﻟﻤﻌﺎﻨﻲ ﻓﻲ أﻴﺔ ﻟﻐﺔ أﻛﺜر ﻤن اﻟﻛﻠﻤﺎت ‪ ،‬وﻟذﻟك ﻴﻨدر أن ﻨﺠد ﻛﻠﻤﺔ‬

‫ذات ﻤﻌﻨﻰ واﺤد ‪ .‬ﻤﻌظم اﻟﻛﻠﻤﺎت ﻤﺘﻌددة اﻟﻤﻌﺎﻨﻲ ‪ .‬وﻤن واﺠب اﻟﻤﺘرﺠم أن‬
‫ﻴﻔﻬم اﻟﻤﻌﻨﻰ اﻟﻤﻘﺼود ﻓﻲ اﻟﻠﻐﺔ اﻟﻤﺼدر ﻛﻲ ﻴﺨﺘﺎر ﻤﺎ ﻴﻘﺎﺒﻠﻪ ﻓﻲ اﻟﻠﻐﺔ اﻟﻬدف ‪.‬‬
‫وﻫذا ﻫو اﻟﺘﺤدي اﻷﻛﺒر ﻓﻲ ﻋﻤﻠﻴﺔ اﻟﺘرﺠﻤﺔ ‪ :‬ﻓﻬم اﻟﻨص ﻓﻲ اﻟﻠﻐﺔ اﻟﻤﺼدر‬
‫ٕواﻨﺸﺎء ﻨص ﻤﻘﺎﺒﻝ ﻓﻲ اﻟﻠﻐﺔ اﻟﻬدف ‪.‬‬

‫اﻟﻤ ْرﻀﻴﺔ ﻤﻤﻛﻨﺔ داﺌﻤﺎً‬

‫‪ .27‬اﻟﺘرﺠﻤﺔ اﻟﻛﺎﻤﻠﺔ ﻤﻤﻛﻨﺔ أﺤﻴﺎﻨﺎً ‪ ،‬وﻟﻛن اﻟﺘرﺠﻤﺔ ُ‬
‫‪،‬إﻻّ أﻨﻬﺎ ﺘﺘطﻠب اﻟدﻗﺔ واﻟدراﻴﺔ واﻟﺨﺒرة ‪.‬‬

‫‪ .28‬اﻟﻨﺜر ﻴﺘرﺠم إﻟﻰ ﻨﺜر ‪ .‬أﻤﺎ اﻟﺸﻌر ﻓﻴﺠوز أن ﻴﺘرﺠم إﻟﻰ ﺸﻌر إن‬
‫أﻤﻛن أو إﻟﻰ ﻨﺜر إذا ﺘﻌذرت ﺘرﺠﻤﺘﻪ إﻟﻰ ﺸﻌر ‪.‬‬

‫‪ .29‬ﻴﺘوﺠب ﻋﻠﻰ اﻟﻤﺘرﺠم أن ﻴﺘﻘن اﻟﻠﻐﺘﻴن ‪ :‬اﻟﻠﻐﺔ اﻟﻤﺼدر واﻟﻠﻐﺔ اﻟﻬدف‬

‫‪ .‬ﻴﺘﻘن اﻷوﻟﻰ ﻟﻴﻔﻬم اﻟﻨص وﻴﺘﻘن اﻟﺜﺎﻨﻴﺔ ﻟﻴﻛﺘب ﺒﻬﺎ ‪ .‬وﻤن اﻟواﻀﺢ أن ﻋدم‬
‫اﻹﺘﻘﺎن ﻟﻸوﻟﻰ ﺴﻴﺠﻌﻝ اﻟﻔﻬم ﻤﺨﺘﻼً وأن ﻋدم اﻹﺘﻘﺎن ﻟﻠﺜﺎﻨﻴﺔ ﺴﻴﺠﻌﻝ اﻟﻛﺘﺎﺒﺔ‬
‫ﻤﻠﻴﺌﺔ ﺒﺎﻷﺨطﺎء ﻤن ﻛﻝ ﻨوع ‪ .‬وﺘﺼﻝ اﻷﻤور إﻟﻰ ﺤد اﻟﻛﺎرﺜﺔ إذا ﻛﺎن اﻟﻤﺘرﺠم‬
‫ﻀﻌﻴﻔﺎً ﻓﻲ اﻟﻠﻐﺘﻴن ‪ :‬ﻫﻨﺎ ﺘﻨﺸﺄ أﺨطﺎء ﻋدﻴدة ﻓﻲ ﻓﻬم اﻟﻠﻐﺔ اﻟﻤﺼدر وأﺨطﺎء‬
‫ﻋدﻴدة ﻓﻲ اﻟﺘﻌﺒﻴر ﺒﺎﻟﻠﻐﺔ اﻟﻬدف ‪.‬‬

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 ‫‪ .30‬ﻓﻲ اﻟﺘرﺠﻤﺔ اﻟﻤﺘﺨﺼﺼﺔ ‪ ،‬ﻤﺜﻝ اﻟﺘرﺠﻤﺔ اﻟطﺒﻴﺔ واﻟﻬﻨدﺴﻴﺔ ‪ ،‬ﻴﻛون‬
‫اﻟﻤﺘرﺠم ﻓﻲ وﻀﻊ أﻓﻀﻝ إذا ﻛﺎن ﻋﺎرﻓﺎً ﺒﺎﻟﺤﻘﻝ اﻟذي ﻴﺘرﺠم ﻓﻴﻪ ‪ ،‬ﺒﺎﻹﻀﺎﻓﺔ إﻟﻰ‬
‫إﺘﻘﺎﻨﻪ ﻟﻠﻐﺘﻴن ﺒطﺒﻴﻌﺔ اﻟﺤﺎﻝ ‪ .‬وﻴﻤﻛن أن ﻨدﻋو اﻟﻤﻌرﻓﺔ ﺒﺎﻟﺤﻘﻝ اﻟﻤﻌرﻓﺔ‬
‫اﻟﺘﺨﺼﺼﻴﺔ وأن ﻨدﻋو ﻤﻌرﻓﺔ اﻟﻠﻐﺘﻴن اﻟﻤﻌرﻓﺔ اﻟﻠﻐوﻴﺔ ‪ .‬وﻤن اﻟواﻀﺢ أن‬
‫اﻟﻤﻌرﻓﺔ اﻟﺘﺨﺼﺼﻴﺔ ﻻ ﺘﻐﻨﻲ ﻋن اﻟﻤﻌرﻓﺔ اﻟﻠﻐوﻴﺔ ‪ ،‬ﻓﺎﻟﻤﻌرﻓﺔ اﻟطﺒﻴﺔ ‪ ،‬ﻤﺜﻼً ‪ ،‬ﻻ‬
‫ﺘﺠﻌﻝ اﻟطﺒﻴب ﻤﺘرﺠﻤﺎً ‪ .‬وﻟﻛن ‪ ،‬ﻗد ﺘﻐﻨﻲ اﻟﻤﻌرﻓﺔ اﻟﻠﻐوﻴﺔ ﻋن اﻟﻤﻌرﻓﺔ‬
‫اﻟﺘﺨﺼﺼﻴﺔ ‪ ،‬إذ ﻴﺴﺘطﻴﻊ اﻟﻤﺘرﺠم أن ﻴﺘرﺠم ﻨﺼﺎً طﺒﻴﺎً دون أن ﻴﻛون‬
‫ﻤﺘﺨﺼﺼﺎً ﻓﻲ اﻟطب ‪ .‬وﻻ ﺸك أن ﺨﻴر اﻟﻤﺘرﺠﻤﻴن ﻤن ﻛﺎﻨت ﺘﺘوﻓر ﻟدﻴﻪ‬
‫اﻟﻤﻌرﻓﺔ اﻟﺘﺨﺼﺼﻴﺔ واﻟﻤﻌرﻓﺔ اﻟﻠﻐوﻴﺔ ﻤﻌﺎً ‪ ،‬وﻟﻛن ﻗﻠﻴﻼً ﺒﻝ ﻨﺎد اًر ﻤﺎ ﻴﺘوﻓر ﻤﺜﻝ‬
‫ﻫؤﻻء اﻟﻤﺘرﺠﻤﻴن ‪.‬‬

‫‪ .31‬إن ﻋﻤﻠﻴﺔ اﻟﺘرﺠﻤﺔ ﻋﻤﻠﻴﺔ اﺘﺨﺎذ ﻗ اررات ﻓﻲ ﻛﻝ ﻟﺤظﺔ ‪ ،‬إذ ﻻ ﺒد أن‬

‫ﻴﺘﺨذ اﻟﻤﺘرﺠم ﻗ ار اًر ﻋﻨد ﺘرﺠﻤﺔ ﻛﻝ ﻛﻠﻤﺔ وﻋﻨد ﺘرﺠﻤﺔ ﻛﻝ ﺘرﻛﻴب ‪ .‬وﺒﺎﻟطﺒﻊ ‪،‬‬
‫ﺤﺴن اﺘﺨﺎذ اﻟﻘرار ﻴﻌﺘﻤد أﺴﺎﺴﺎً ﻋﻠﻰ اﻟﻤﻘدرة اﻟﻠﻐوﻴﺔ ﻟﻠﻤﺘرﺠم وﻋﻠﻰ دراﻴﺘﻪ ﺒﻔن‬
‫اﻟﺘرﺠﻤﺔ أو ﻋﻠم اﻟﺘرﺠﻤﺔ ‪ .‬ﻛﻤﺎ أن ﻋﻤﻠﻴﺔ اﻟﺘرﺠﻤﺔ ـ ﻓﻲ اﻟﻌدﻴد ﻤن اﻟﻤواﻗف ـ‬
‫اﻟﻌودة إﻟﻰ‬ ‫ﻋﻤﻠﻴﺔ ﺘﺴﺘدﻋﻲ إﻋﺎدة اﻟﻤﺤﺎوﻟﺔ ‪ ،‬أي اﻟﺘرﺠﻤﺔ إﻟﻰ اﻷﻤﺎم ﺜم‬
‫اﺴﺘﻘر‬
‫ﻴﺤس اﻟﻤﺘرﺠم أن اﻟﻤﻨﺘوج ﻗد اﺴﺘوى و ّ‬
‫اﻟﺨﻠف ﺜم إﻟﻰ اﻷﻤﺎم ‪ ،‬ﺤﺘﻰ ّ‬
‫وأﺼﺒﺢ ُﻤ ْرﻀﻴﺎً ﻤن ﺤﻴث اﻟﻤﻌﻨﻰ واﻟﻤﺒﻨﻰ ‪.‬‬

‫‪ .32‬ﻟﻠطﺎﻟب اﻟﻌرﺒﻲ ‪ ،‬اﻟﺘرﺠﻤﺔ ﻤن اﻹﻨﺠﻠﻴزﻴﺔ إﻟﻰ اﻟﻌرﺒﻴﺔ أﺴﻬﻝ ﺒﻛﺜﻴر‬

‫ﻤن اﻟﺘرﺠﻤﺔ ﻤن اﻟﻌرﺒﻴﺔ إﻟﻰ اﻹﻨﺠﻠﻴزﻴﺔ ‪ ،‬ﻷن اﻟﺘرﺠﻤﺔ ﻤن اﻹﻨﺠﻠﻴزﻴﺔ ﺘﺴﺘدﻋﻲ‬
‫وﻟﻛن اﻟﺘرﺠﻤﺔ ﻤن اﻟﻌرﺒﻴﺔ ﺘﺴﺘدﻋﻲ ﻓﻬم‬
‫ﻓﻬم اﻹﻨﺠﻠﻴزﻴﺔ واﻟﺘﻌﺒﻴر ﺒﺎﻟﻌرﺒﻴﺔ ‪ّ ،‬‬

‫‪12‬‬
 ‫اﻟﻌرﺒﻴﺔ واﻟﺘﻌﺒﻴر ﺒﺎﻹﻨﺠﻠﻴزﻴﺔ ‪ .‬ﺼﻌوﺒﺔ اﻷوﻟﻰ ﻓﻬم اﻹﻨﺠﻠﻴزﻴﺔ ‪ ،‬أﻤﺎ ﺼﻌوﺒﺔ‬
‫اﻟﺜﺎﻨﻴﺔ ﻓﻬﻲ اﻟﺘﻌﺒﻴر ﺒﺎﻹﻨﺠﻠﻴزﻴﺔ ‪ .‬وﻻ ﺸك أن اﻟﺘﻌﺒﻴر أﺼﻌب ﻤن اﻟﻔﻬم ‪ ،‬ﻓﻲ‬
‫أﻏﻠب اﻷﺤﻴﺎن ‪.‬‬

‫‪13‬‬
14
 Helpful Vocabulary : 1
public ithdrawals l ‫إدارة ﻋﺎﻤﺔ‬
ithdrawals of resources ‫ﺘﻌﺒﺌﺔ اﻟﻤوارد‬
pre-set objectives ً‫أﻫداف ﻤﺤددة ﻤﺴﺒﻘﺎ‬
in pursuit of ‫ﻤن أﺠﻝ‬
ithdraw tasks ‫أﻋﻤﺎﻝ ﻤﺨﺼﺼﺔ‬
to ithdrawals the pilgrims ‫ﻴﺴﺘوﻋب اﻟﺤﺠﺎج‬
staffing ‫ﺘوظﻴف‬
procedures and processes ‫إﺠراءات وﻋﻤﻠﻴﺎت‬
executive function ‫وظﻴﻔﺔ ﺘﻨﻔﻴذﻴﺔ‬
the executive ‫اﻟﺴﻠطﺔ اﻟﺘﻨﻔﻴذﻴﺔ‬
the legislature ‫اﻟﺴﻠطﺔ اﻟﺘﺸرﻴﻌﻴﺔ‬
the judiciary ‫اﻟﺴﻠطﺔ اﻟﻘﻀﺎﺌﻴﺔ‬
broadest sense ‫اﻟﻤﻌﻨﻰ اﻷوﺴﻊ‬
conduct of governmental affairs ‫ﺘﺼرﻴف اﻟﺸؤون اﻟﺤﻛوﻤﻴﺔ‬
operation ‫ﺘﺴﻴﻴر‬
administrative sector ‫ﻗطﺎع إداري‬
purposive ‫ﻫﺎدف‬
carry out ‫ﻴﻨﻔﱢذ‬
bank of the river ‫ﻀﻔﺔ اﻟﻨﻬر‬
are run for ‫ﺘُ َﺴﻴﱠر ﻤن أﺠﻝ‬
medical facilities ‫ﺘﺴﻬﻴﻼت طﺒﻴﺔ‬

15
supervision and control ‫اﻹﺸراف واﻟﺴﻴطرة‬
Exercise 1 . Translate the previous passage into Arabic .
Exercise 2 . Fill in this table with the suitable English
derivatives whenever possible, and write
down the Arabic equivalents of all the words .
Verb Noun Adjective
English Arabic English Arabic English Arabic
achieve
mobilisation
individual
require
distinct
illustrate
techincal
arrange
purpose
sacred
employ
necessary
supervision
devout
accomplish
person
control
separate

Exercise 3 . Translate these pairs :

sources, resources ‫ ـ ـ ـ ـ‬construct, reconstruct ‫ــــ‬

objective, subjective ‫ ـ ـ ـ ـ‬formal, informal ‫ــــ‬
react, interact ‫ ـ ـ ـ ـ‬extend, intend ‫ــــ‬
demand, supply ‫ ـ ـ ـ ـ‬advise, advice ‫ــــ‬
monitary, monetary ‫ ـ ـ ـ ـ‬stationary, stationery ‫ــــ‬

16
17
18
 Helpful Vocabulary : 2
as long as ‫ﻤﺎ دام‬
program objectives ‫أﻫداف اﻟﺒرﻨﺎﻤﺞ‬
decision-makers ‫ ﺼﺎﻨﻌو اﻟﻘرار‬، ‫ﺼﻨﺎع اﻟﻘرار‬
ُ
advisers to rulers ‫ﻤﺴﺘﺸﺎرو اﻟﺤﻛﺎم‬
systematic management ‫إدارة ﻤﻨﺘظﻤﺔ‬
with the publication ‫ﻤﻊ ﻨﺸر‬
in its own right ‫ﻤﺴﺘﻘﻝ‬
consensus about ‫اﻹﺠﻤﺎع ﺒﺸﺄن‬
rule out ‫ﻴﺴﺘﺜﻨﻲ‬
educational institution ‫ﻤؤﺴﺴﺔ ﺘرﺒوﻴﺔ‬
public policy decisions ‫ﻗ اررات اﻟﺴﻴﺎﺴﺔ اﻟﻌﺎﻤﺔ‬
private administration ‫إدارة ﺨﺎﺼﺔ‬
identification of tendencies ‫ﺘﺤدﻴد اﻻﺘﺠﺎﻫﺎت‬
range ‫ﻤدى‬
dividing line ‫ﺨط ﻓﺎﺼﻝ‬
subfield ‫ﺤﻘﻝ ﻓرﻋﻲ‬
somewhat narrowed ‫ﻀﻴﱢق إﻟﻰ ﺤد ﻤﺎ‬
to signify ‫ﻴدﻝ ﻋﻠﻰ‬
unduly restrictive ‫داع‬
ٍ ‫ﻤﻘﻴﱠد دون‬
sharp dichotomy ‫اﻨﻘﺴﺎم ﺜﻨﺎﺌﻲ ﺤﺎد‬
influential book ‫ ﻛﺘﺎب ﺒﺎرز‬، ‫ﻛﺘﺎب ذو أﺜر‬
policy execution ‫ﺘﻨﻔﻴذ اﻟﺴﻴﺎﺴﺎت‬
policy making ‫ رﺴم اﻟﺴﻴﺎﺴﺎت‬، ‫ﺼ ْﻨﻊ اﻟﺴﻴﺎﺴﺎت‬
ُ
effective performance ‫أداء ﻓﻌﱠﺎﻝ‬

19
institutional framework ‫إطﺎر ﻤؤﺴﺴﻲ‬
Exercise 1 . Translate the previous passage into Arabic .
Exercise 2 . Fill in this table with the suitable English
derivatives whenever possible, and write
down the Arabic equivalents of all the words .

Verb Noun Adjective

English Arabic English Arabic English Arabic
act
program
advise
Europe
acceptabl
e
describe
America
public
current
heterodoxy
strong
achieve
orthodoxy
famous
range
politics
various
occur

Exercise 3 . Translate these terms :

absentee landlord ‫ ـ ـ ـ ـ‬absolute monopoly ‫ــــ‬
absentee owner ‫ ـ ـ ـ ـ‬absolute sale ‫ــــ‬
absolute contract ‫ ـ ـ ـ ـ‬accepted bill ‫ــــ‬

20
absolute gift ‫ ـ ـ ـ ـ‬accident insurance ‫ــــ‬
service credit ‫ ـ ـ ـ ـ‬shipping charges ‫ــــ‬

21
 Helpful Vocabulary : 3
a moment’s attention ‫ﻟﺤظﺔ اﻨﺘﺒﺎﻩ‬
impressed with ِ‫ﻤﻌﺠب ﺒـ‬
can and should ‫ﻴﺴﺘطﻴﻊ وﻴﻨﺒﻐﻲ‬
ِ ‫ﻤ‬
‫ﺼّر ﻋﻠﻰ أن‬
insistant that ُ
science – art controversy ‫ﺠدﻟﻴﺔ اﻟﻌﻠم واﻟﻔن‬
definitional problems ‫ﻤﺸﻛﻼت اﻟﺘﻌرﻴف‬
to compromise the issues ‫ﻴﺘوﺼﻝ إﻟﻰ ﺤﻝ وﺴط‬
to make the case for ‫ﻴداﻓﻊ ﻋن‬
abruptly or gradually ‫ﻓﺠﺄة أو ﺒﺎﻟﺘدرﻴﺞ‬
sometimes too ً‫أﺤﻴﺎﻨﺎً أﻴﻀﺎ‬
clear intent ‫ﻤﻘﺼد واﻀﺢ‬
in the case of ‫ﻓﻲ ﺤﺎﻟﺔ‬
on the other hand ‫ﻤن ﻨﺎﺤﻴﺔ أﺨرى‬
filing system ‫اﻹﻀﺒﺎر‬
ْ ‫ ﻨظﺎم‬، ‫ﻨظﺎم اﻟﻤﻠﻔﺎت‬
distribution of work ‫ﺘوزﻴﻊ اﻟﻌﻤﻝ‬
employee morale ‫ﻤﻌﻨوﻴﺎت اﻟﻤوظﻔﻴن‬
file clerk ‫ﻤوظف اﻟﻤﻠﻔﱠﺎت‬
minimum loss ‫ اﻟﺤد اﻷدﻨﻰ ﻤن اﻟﺨﺴﺎرة‬، ‫ﺨﺴﺎرةٌ دﻨﻴﺎ‬
be content with ِ‫اض ﺒـ‬
ٍ ‫ ر‬، ِ‫ﻗﺎﻨﻊ ﺒـ‬
for the moment ً‫ ﻤؤﻗﺘﺎ‬، ً‫ﺤﺎﻟﻴﺎ‬
relating means to ends ‫رﺒط اﻟوﺴﺎﺌﻝ ﺒﺎﻷﻫداف‬
by definition ‫ﺒﺤﻛم اﻟﺘﻌرﻴف‬
to maximize realization of goals ‫ﻟﺘﺤﻘﻴق اﻟﺤد اﻷﻋﻠﻰ ﻤن اﻷﻫداف‬
goal awareness ‫إدراك اﻷﻫداف‬

22
in the sense that ‫أن‬
ّ ‫ﺒﻤﻌﻨﻰ‬
Exercise 1. Translate the passage into Arabic .
Exercise 2. Fill in this table with the suitable English
derivatives whenever possible, and write
down the Arabic equivalent of all the words .
Verb Noun Adjective
English Arabic English Arabic English Arabic
attention
impress
dispute
conclude
judgment
apparent
compromise
debate
educate
distinction
general
designate
organism
close
cultivate
stem
discuss
discipline
confused
inquiry
yield

Exercise 3 . Translate these terms :

accident rate ‫ ـ ـ ـ ـ‬account day ‫ــــ‬
accommodation ‫ ـ ـ ـ ـ‬accounting concepts ‫ــــ‬
bill
account book ‫ ـ ـ ـ ـ‬accounting cycle ‫ــــ‬

23
account balance ‫ ـ ـ ـ ـ‬accounting ‫ــــ‬
department
shipping document ‫ ـ ـ ـ ـ‬ship broker ‫ــــ‬

24
25
 Helpful Vocabulary : 4
law of contract ‫ﻗﺎﻨون اﻟﻌﻘود‬
business transactions ‫ﻤﻌﺎﻤﻼت ﺘﺠﺎرﻴﺔ‬
incurring liability ‫ﺘﺤﻤﻝ اﻟﻤﺴؤوﻟﻴﺔ‬
legal rules ‫أﺤﻛﺎم ﻗﺎﻨوﻨﻴﺔ‬
not only … but also ً‫ وﻟﻛن أﻴﻀﺎ‬... ‫ﻟﻴس ﻓﻘط‬
mercantile law ‫ﻗﺎﻨون ﺘﺠﺎري‬
either of the parties ‫أﺤد اﻟطرﻓَْﻴن‬
go back on the promise ‫ﻴﻨﻛث ﺒوﻋدﻩ‬
come to pass ‫ُﻴَﻨﻔﱠذ‬
English Common Law ‫اﻟﻘﺎﻨون اﻹﻨﺠﻠﻴزي اﻟﻌﺎم‬
to a large extent ‫إﻟﻰ ﺤد ﻛﺒﻴر‬
sale of goods ‫ﺒﻴﻊ اﻟ ﱢﺴﻠَﻊ‬
transfer of property ِ ‫ﻨﻘﻝ‬
‫اﻟﻤ ْﻠﻛﻴﺔ‬
to pass an act ‫َﻴ ِﺴ ﱡن اﻟﻘﺎﻨون‬
assumptions underlying the act ‫اﻓﺘراﻀﺎت ﺨﻠف اﻟﻘﺎﻨون‬
contracting parties ‫اﻟطرﻓﺎن اﻟﻤﺘﻌﺎﻗدان‬
valid contract ٍ ‫ﻋﻘد‬
‫ﺴﺎر‬ ٌ
rights and obligations ‫ﺤﻘوق واﻟﺘزاﻤﺎت‬
essentials of the contract ‫أﺴﺎﺴﻴﺎت اﻟﻌﻘد‬
in absence of anything to the contrary ‫ﻓﻲ ﻏﻴﺎب ﻤﺎ ﻴﻔﻴد ﻋﻛس ذﻟك‬
to give rise to ‫ﻴؤدي إﻟﻰ‬
enforceable by law ‫ﻨﺎﻓذ ﺒﻤوﺠب اﻟﻘﺎﻨون‬
non-fulfilment of promises ‫ﻋدم اﻟوﻓﺎء ﺒﺎﻟوﻋود‬
plaintiff ‫ُﻤ ﱠد ٍع‬

26
defendant ‫ُﻤ ﱠد َﻋﻰ ﻋﻠﻴﻪ‬
Exercise 1. Translate the previous passage into Arabic .
Exercise 2. Fill in this table with the suitable English
derivatives whenever possible, and write
down the Arabic equivalents of all the words
.
Verb Noun Adjective
English Arabic English Arabic English Arabic
knowledge
follow
foundation
free
promise
endless
complication
absolute
incur
commerce
enact
rule
explain
repair
intend
partner
perform
enter

Exercise 3 . Translate these terms :

accounting machines ‫ ـ ـ ـ ـ‬accounting period ‫ــــ‬
accounting methods ‫ ـ ـ ـ ـ‬accounting report ‫ــــ‬

27
accounting models ‫ ـ ـ ـ ـ‬accounting statement ‫ــــ‬
accounting office ‫ ـ ـ ـ ـ‬accounting system ‫ــــ‬
sub-contract ‫ ـ ـ ـ ـ‬sub-contractor ‫ــــ‬

28
29
 Helpful Vocabulary : 5
open systems ‫أﻨظﻤﺔ ﻤﻔﺘوﺤﺔ‬
interest groups ‫ ﺠﻤﺎﻋﺎت ﻤﺼﻠﺤﻴﺔ‬، ‫ﺠﻤﺎﻋﺎت ذات ﻤﺼﺎﻟﺢ‬
competing interests ‫ﻤﺼﺎﻟﺢ ﻤﺘﻨﺎﻓﺴﺔ‬
hypothetical example ‫ﻤﺜﺎﻝ اﻓﺘراﻀﻲ‬
residential burglary ‫اﻟﺴطو ﻋﻠﻰ اﻟﻤﻨﺎزﻝ‬
police department ‫داﺌرة اﻟﺸرطﺔ‬
to institute a system ً‫ﻴؤﺴس ﻨظﺎﻤﺎ‬
to interrogate ‫ﻴﺴﺘﺠوب‬
residential areas ‫ﻤﻨﺎطق ﺴﻛﻨﻴﺔ‬
suspicious-looking citizens ‫ﻤواطﻨون ﻤرﻴﺒو اﻟﻤظﻬر‬
police harassment ‫ﺘﺤرش اﻟﺸرطﺔ‬
‫ﱡ‬
identity card ‫ﺒطﺎﻗﺔ اﻟﻬوﻴﺔ‬
corrective decisions ‫ﻗ اررات ﺘﺼﺤﻴﺤﻴﺔ‬
system objectives ‫أﻫداف اﻟﻨظﺎم‬
meaningful measures ‫ﻤﻘﺎﻴﻴس ذات ﻤﻌﻨﻰ‬
in advance ً‫ َﺴﻠَﻔﺎ‬، ً‫ُﻤﻘَ ﱠدﻤﺎ‬
system variables ‫ﻤﺘﻐﻴرات اﻟﻨظﺎم‬
‫ﱠ‬
individual interpretation ‫ﺘﻔﺴﻴر ﻓردي‬
systems analysis ‫ﺘﺤﻠﻴﻝ اﻟﻨظم‬
optimum public system ‫اﻟﻨظﺎم اﻟﻌﺎم اﻷﻤﺜﻝ‬
absolutely minimal ‫ﻓﻲ ﺤدﻩ اﻷدﻨﻰ‬
regarding ِ‫ﻓﻴﻤﺎ ﻴﺘﻌﻠق ﺒـ‬
public needs ‫اﻟﺤﺎﺠﺎت اﻟﻌﺎﻤﺔ‬
needs-assessment process ‫ﻋﻤﻠﻴﺔ ﺘﻘﻴﻴم اﻟﺤﺎﺠﺎت‬

30
conflicting interests ‫ﻤﺼﺎﻟﺢ ﻤﺘﺼﺎرﻋﺔ‬
Exercise 1. Translate the previous passage into Arabic .
Exercise 2. Fill in the table with suitable English
derivatives whenever possible, and write down
the Arabic equivalents of all the words .
Verb Noun Adjective
English Arabic English Arabic English Arabic
distinguish
public
serve
open
interact
residential
satisfy
number
certain
suspicious
reduce
result
corrective
display
reason
entire
complain
conclusion

Exercise 3 . Give two possible translations of each word :

police ‫ـــ‬ ‫ ـ ـ ـ‬result ‫ـــ‬ ‫ـــ‬
call ‫ـــ‬ ‫ ـ ـ ـ‬issue ‫ـــ‬ ‫ـــ‬
reason ‫ـــ‬ ‫ ـ ـ ـ‬time ‫ـــ‬ ‫ـــ‬
display ‫ـــ‬ ‫ ـ ـ ـ‬complex ‫ـــ‬ ‫ـــ‬

31
‫‪number‬‬ ‫ـــ‬ ‫‪ open‬ـ ـ ـ‬ ‫ـــ‬ ‫ـــ‬

‫‪32‬‬
33
 Helpful Vocabulary : 6
public sector ‫ﻗطﺎع ﻋﺎم‬
private sector ‫ﻗطﺎع ﺨﺎص‬
state purposes ‫أﻫداف اﻟدوﻟﺔ‬
government departments ‫دواﺌر ﺤﻛوﻤﻴﺔ‬
local authorities ‫ﺴﻠطﺎت ﻤﺤﻠﻴﺔ‬
ithdrawals industries ‫ﺼﻨﺎﻋﺎت ﻤؤﻤﻤﺔ‬
collective phrase ‫ﻋﺒﺎرة ﺠﺎﻤﻌﺔ‬
state-owned ‫ﻤﻤﻠوﻛﺔ ﻤن اﻟدوﻟﺔ‬
classical economists ‫اﻗﺘﺼﺎدﻴون ﺘﻘﻠﻴدﻴون‬
is over ‫اﻨﺘﻬﻰ‬
put another way ‫ﺒﻌﺒﺎرة أﺨرى‬
main beneficiary ‫اﻟﻤﺴﺘﻔﻴد اﻟرﺌﻴﺴﻲ‬
owner / manager ‫اﻟﻤدﻴر اﻟﻤﺎﻟك‬
motivating force ‫اﻟﻘوة اﻟداﻓﻌﺔ‬
public interest ‫اﻟﻤﺼﻠﺤﺔ اﻟﻌﺎﻤﺔ‬
commitment to ِ‫اﻟﺘزام ﺒـ‬
Ministry of Defence ‫و ازرة اﻟدﻓﺎع‬
nuclear defence capability ‫ﻗدرة دﻓﺎﻋﻴﺔ ﻨووﻴﺔ‬
state pensions ‫رواﺘب اﻟدوﻟﺔ اﻟﺘﻘﺎﻋدﻴﺔ‬
individual entrepreneur ‫ﻤﺎﻟك ﻓردي‬
to assess profitability ‫اﻟرﺒﺤﻴﺔ‬
‫ﻴﻘﻴﱢم ﱢ‬
nuclear submarine ‫ﻏواﺼﺔ ﻨووﻴﺔ‬

34
to take into account ‫ﻴﺄﺨذ ﻓﻲ اﻻﻋﺘﺒﺎر‬
unprofitable services ‫ﺨدﻤﺎت ﻏﻴر رﺒﺤﻴﺔ‬
housing policy ‫ﺴـﻴﺎﺴـﺔ إﺴـﻛﺎﻨﻴﺔ‬
Exercise 1 . Translate the previous passage into Arabic .
Exercise 2. Fill in this table with the suitable English
derivatives whenever possible, and write
down the Arabic equivalents of all the words .
Verb Noun Adjective
English Arabic English Arabic English Arabic
refer
private
achieve
vary
economist
collect
model
operate
nuclear
link
beneficiary
report
local
profit
manage
complete
industry
finance
efficient
serve

Exercise 3 . Translate these terms :

accrued assets ‫ ـ ـ ـ ـ‬accrued interest ‫ــــ‬
accrued dividend ‫ ـ ـ ـ ـ‬accrued leave ‫ــــ‬

35
accrued ‫ ـ ـ ـ ـ‬debt ‫ــــ‬
expenses acknowledgement
accrued income ‫ ـ ـ ـ ـ‬actionable negligence ‫ــــ‬
time of delivery ‫ ـ ـ ـ ـ‬time draft ‫ــــ‬

36
37
 Helpful Vocabulary : 7
administration development ‫ﺘﻨﻤﻴﺔ إدارﻴﺔ‬
developing economies ‫اﻗﺘﺼﺎدﻴﺎت ﻨﺎﻤﻴﺔ‬
transfer of resources ‫اﻨﺘﻘﺎﻝ اﻟﻤوارد‬
intrinsic aspect ‫ﻤظﻬر داﺨﻠﻲ‬
development process ‫ﻋﻤﻠﻴﺔ اﻟﺘﻨﻤﻴﺔ‬
system building ‫ﺒﻨﺎء اﻟﻨظﺎم‬
let alone ‫ﻨﺎﻫﻴك َﻋ ْن‬
national planning ‫ﺘﺨطﻴط ﻗوﻤﻲ‬
policy development ‫ﺘطوﻴر اﻟﺴﻴﺎﺴﺎت‬
developed countries ‫ﺒﻠدان ﻤﺘﻘدﻤﺔ‬
developing countries ‫ﺒﻠدان ﻨﺎﻤﻴﺔ‬
convergence of roles ‫ اﺨﺘﻼط اﻷدوار‬، ‫ﺘﻼﻗﻲ اﻷدوار‬
management thinking ‫ﺘﻔﻛﻴر إداري‬
instrumental relationship ‫ﻋﻼﻗﺔ ﻨﻔﻌﻴﺔ‬
administrative improvement ‫ﺘﺤﺴﻴن إداري‬
individual recipient ‫ﻤﺴﺘﻘﺒﻝ ﻓردي‬
agencies of government ‫وﻛﺎﻻت ﺤﻛوﻤﻴﺔ‬
multinational corporation ‫ﺸرﻛﺔ ﻤﺘﻌددة اﻟﺠﻨﺴﻴﺎت‬
individual finances ‫ﺘﻤوﻴﻼت ﻓردﻴﺔ‬

38
national development ‫ ﺘﻨﻤﻴﺔ وطﻨﻴﺔ‬، ‫ﺘﻨﻤﻴﺔ ﻗوﻤﻴﺔ‬
computer technology ‫ ﺘِ ْﻘﻨَِﻴﺔ اﻟﺤﺎﺴوب‬، ‫ﺘِﻘَ َﺎﻨﺔُ اﻟﺤﺎﺴوب‬
operations research ‫ﺒﺤوث اﻟﻌﻤﻠﻴﺎت‬
systems analysis ‫ﺘﺤﻠﻴﻝ اﻟﻨظم‬
cost-benefit analysis ‫ﺘﺤﻠﻴﻝ اﻟﺘﻛﺎﻟﻴف واﻟﻌﺎﺌدات‬
knowledge utilization ‫اﻻﻨﺘﻔﺎع ﺒﺎﻟﻤﻌرﻓﺔ‬
Exercise 1 . Translate the previous passage into Arabic .
Exercise 2 . Fill in this table with the suitable English
derivatives whenever possible, and write
down the Arabic equivalents of all the words .
Verb Noun Adjective
English Arabic English Arabic English Arabic
develop
rapid
change
attain
institution
vast
establish
new
value
educational
transfer
solution
contribute
operation
build
touch
progress
reflect
mechanics
define

39
Exercise 3 . Translate these terms :
active account ‫ ـ ـ ـ ـ ـ‬active stock ‫ــــ‬
active asset ‫ ـ ـ ـ ـ ـ‬active trade balance ‫ــــ‬
active capital ‫ ـ ـ ـ ـ ـ‬actual asset ‫ــــ‬
active market ‫ ـ ـ ـ ـ ـ‬tied loan ‫ــــ‬
active partner ‫ ـ ـ ـ ـ ـ‬tied shop ‫ــــ‬

40
41
 Helpful Vocabulary : 8
development administration ‫إدارة اﻟﺘﻨﻤﻴﺔ‬
policies, projects, and programs ‫ﺴﻴﺎﺴﺎت وﻤﺸﺎرﻴﻊ وﺒراﻤﺞ‬
economic conditions ‫ظروف اﻗﺘﺼﺎدﻴﺔ‬
imperial yoke ‫ﻨِﻴر اﻻﺴﺘﻌﻤﺎر‬
colony after colony ‫ُﻤ ْﺴﺘَ ْﻌﻤرةٌ ﺘِْﻠ َو ﻤﺴﺘﻌﻤرٍة‬
political autonomy ‫اﺴﺘﻘﻼﻝ ﺴﻴﺎﺴﻲ‬
ِ‫ﻴﺒ ﱢﺸر ﺒـ‬
to give promise of َُ
per capita income ‫دﺨﻝ اﻟﻔرد‬
standards of living ‫ﻤﺴﺘوﻴﺎت اﻟﻤﻌﻴﺸﺔ‬
authoritarian government ‫ﺤﻛوﻤﺔ ﻤﺘﺴﻠطﺔ‬
anticipated fruits ‫ﺜﻤﺎر ﻤﺘوﻗﻌﺔ‬
demands upon ‫ﻤﺘطﻠﺒﺎت ﻤن‬
novel and complex ‫ﺠدﻴدة وﻤﻌﻘدة‬
deciding policy ‫ﺘﻘرﻴر اﻟﺴﻴﺎﺴﺔ‬
to achieve recognition ‫ﻴﺤﺼﻝ ﻋﻠﻰ اﻻﻋﺘراف‬
international community ‫اﻟﻤﺠﺘﻤﻊ اﻟدوﻟﻲ‬
international recognition ‫اﻋﺘراف دوﻟﻲ‬
demanding needs ‫ﺤﺎﺠﺎت ُﻤﻠِ ﱠﺤﺔ‬
to be met ‫ﺘُ ْﺴﺘَ ْوﻓﻰ‬
aspirations and demands ‫اﻟطﻤوﺤﺎت واﻟﻤطﺎﻟب‬
representative democracy ‫دﻴﻤﻘراطﻴﺔ ﺘﻤﺜﻴﻠﻴﺔ‬
some system of ‫ﻨظﺎم ﻤن ﻨوع ﻤﺎ‬
elected executives ‫ﻫﻴﺌﺎت ﺘﻨﻔﻴذﻴﺔ ﻤﻨﺘﺨﺒﺔ‬
correction of injustices ‫ رﻓﻊ اﻟﻤظﺎﻟم‬، ‫ﺘﺼﺤﻴﺢ اﻟﻤظﺎﻟم‬

42
land tenure systems ‫أﻨظﻤﺔ اﻤﺘـﻼك اﻷ ارﻀـﻲ‬
Exercise 1. Translate the previous passage into Arabic .
Exercise 2. Fill in this table with the suitable English
derivatives whenever possible, and write down
the Arabic equivalents of all the words .
Verb Noun Adjective
English Arabic English Arabic English Arabic
public
program
improve
period
independenc
e
equality
national
individual
freedom
insistent
fruit
novel
demand
election
complex
decide
involve
aspiration

Exercise 3 . Translate these terms :

actual cost ‫ ـ ـ ـ ـ ـ‬actual total loss ‫ـــــ‬
actual delivery ‫ ـ ـ ـ ـ ـ‬added value ‫ـــــ‬
actual expenses ‫ ـ ـ ـ ـ ـ‬adjustment bond ‫ـــــ‬

43
actual loss ‫ ـ ـ ـ ـ ـ‬trade association ‫ـــــ‬
actual partner ‫ ـ ـ ـ ـ ـ‬trade balance ‫ـــــ‬

44
45
 Helpful Vocabulary : 9
police departments ‫دواﺌر اﻟﺸرطﺔ‬
quantitative measures ‫ﻤﻘﺎﻴﻴس ﻛﻤﻴﺔ‬
university administrators ‫إدارﻴو اﻟﺠﺎﻤﻌﺔ‬
credit-hour statistics ‫إﺤﺼﺎﺌﻴﺎت اﻟﺴﺎﻋﺎت اﻟﻤﻌﺘﻤدة‬
moving funds ‫ﻨﻘﻝ اﻷرﺼدة‬
crime data ‫ﺒﻴﺎﻨﺎت ﻋن اﻟﺠراﺌم‬
school finance ‫ﺘﻤوﻴﻝ اﻟﻤدارس‬
jury selection ‫اﺨﺘﻴﺎر اﻟﻤﺤﻠﱠﻔﻴن‬
at least in part ً‫ﻋﻠﻰ اﻷﻗﻝ ﺠزﺌﻴﺎ‬
quantitative analyses ‫ﺘﺤﻠﻴﻼت ﻛﻤﻴﺔ‬
mental health clients ‫ﻤراﺠﻌو اﻟﺼﺤﺔ اﻟﻨﻔﺴﻴﺔ‬
alternative sentencing programs ‫ﺒراﻤﺞ اﻷﺤﻛﺎم اﻟﺒدﻴﻠﺔ‬
drivers’ licenses ‫إﺠﺎزات اﻟﺴﻴﺎﻗﺔ‬
descriptive measures ‫ﻤﻘﺎﻴﻴس وﺼﻔﻴﺔ‬
unmet needs ‫ﺤﺎﺠﺎت ﻏﻴر ﻤﺴﺘوﻓﺎة‬
likely donors ‫ﻤﺘﺒرﻋون ﻤﺤﺘﻤﻠون‬
to be aware of ِ‫أن ﻴﻛون ﻋﺎرﻓﺎً ﺒـ‬
data collection procedures ‫إﺠراءات ﺠﻤﻊ اﻟﺒﻴﺎﻨﺎت‬
survey research consulting firm ‫ﺸرﻛﺔ اﺴﺘﺸﺎرﻴﺔ ﻟﻠﺒﺤوث اﻟﻤﺴﺤﻴﺔ‬
department heads ‫رؤﺴﺎء اﻟدواﺌر‬
state agency ‫وﻛﺎﻟﺔ رﺴﻤﻴﺔ‬

46
to evaluate on ‫ﻴﻘﻴﱢم ﻋﻠﻰ أﺴﺎس‬
cost per unit ‫ﻛﻠﻔﺔ اﻟوﺤدة‬
uniformed officers ‫ﻀﺒﺎط ﻓﻲ اﻟﺨدﻤﺔ‬
downtown area ‫ﻤﻨطﻘﺔ وﺴـط اﻟﻤدﻴـﻨﺔ‬
Exercise 1. Translate the previous passage into Arabic .
Exercise 2. Fill in this table with the suitable English
derivatives whenever possible, and write
down the Arabic equivalents of all the words .
Verb Noun Adjective
English Arabic English Arabic English Arabic
health
increase
rely
quantity
social
quality
measure
justify
process
alternative
move
gather
hospital
base
school
affirm
statistics
integrate
existence
treat
participant

Exercise 3 . Translate these terms :

47
administrative advisor ‫ــــ‬ administrative functions ‫ــــ‬
administrative affairs ‫ــــ‬ administrative head ‫ــــ‬
administrative assistant ‫ــــ‬ administrative officer ‫ــــ‬
administrative authority ‫ــــ‬ administrative policy ‫ــــ‬
administrative expenses ‫ــــ‬ administrative reform ‫ــــ‬

48
49
 Helpful Vocabulary : 10
to have in mind ‫ﻴﺘذﻛر‬
a priori conceptions ‫ﻤﻔﺎﻫﻴم ﻤﺴﺒﻘﺔ‬
market system ‫ﻨظﺎم اﻟﺴﱡوق‬
supply and demand ‫اﻟﻌ ْرض واﻟطﻠب‬
َ
subject to control ‫ﺨﺎﻀﻌﺔ ﻟﻠﺴﻴطرة‬
public opinion ‫اﻟرأي اﻟﻌﺎم‬
according to a formula ‫طﺒﻘﺎً ﻟﺼﻴﻐﺔ‬
administrative apparatus ‫ﺠﻬﺎز إداري‬
charged with ‫ﻤﺴؤوﻟﺔ ﻋن‬
politically neutral ً‫ﻤﺤﺎﻴد ﺴﻴﺎﺴﻴﺎ‬
interests of its own ‫ﻤﺼﺎﻟﺢ ﺨﺎﺼﺔ ﺒﻬﺎ‬
obedient servant ‫ﺨﺎدم ﻤطﻴﻊ‬
hence ‫وﻤن ﺜَﱠم‬
set of assumptions ‫ﻤﺠﻤوﻋﺔ اﻓﺘراﻀﺎت‬
public funds ‫اﻷﻤواﻝ اﻟﻌﺎﻤﺔ‬
to the maximum extent ‫إﻟﻰ اﻟﺤد اﻷﻗﺼﻰ‬
market for exchanges ‫ﺴوق اﻟﺘﺒﺎدﻻت‬

50
situations of insufficiency ‫ﻤواﻗف ﻋدم اﻟﻛﻔﺎﻴﺔ‬
administrative behavior ‫ﺴﻠوك إداري‬
let us assume ‫دﻋﻨﺎ ﻨﻔﺘرض‬
set forth above ‫اﻟﻤﺒﻴﱠﻨﺔ أﻋﻼﻩ‬
a set of officials ‫ﻤﺠﻤوﻋﺔ ﻤن اﻟﻤوظﻔﻴن‬
to sense ‫أن‬
ّ ‫ﻴﺸﻌر‬
at work ‫ﻴﻌﻤﻝ‬
Exercise 1. Translate the previous passage into Arabic .

51
Exercise 2. Fill in this table with the suitable English
derivatives whenever possible, and write
down the Arabic equivalents of all the words .
Verb Noun Adjective
English Arabic English Arabic English Arabic
conception
work
basic
adjust
demand
equalize
distinct
assume
constitution
popular
exist
charge
regulation
obedient
suppose
interest
maximal
exercise
scarce
implement
allocation

Exercise 3 . Translate these terms :

advertising allowance ‫ـــــ‬ advertising medium ‫ـــــ‬
advertising appropriation ‫ـــــ‬ advisory board ‫ـــــ‬
advertising campaign ‫ـــــ‬ advisory body ‫ـــــ‬
advertising costs ‫ـــــ‬ trade fair ‫ـــــ‬
advertising directory ‫ـــــ‬ trade directory ‫ـــــ‬

52
53
54
 Helpful Vocabulary : 11
at first sight ‫ ﺒﺎﻟﻨظرة اﻷوﻟﻰ‬، ‫ﻷوﻝ ﻨظرة‬
financial incentives ‫اﻟﺤواﻓز اﻟﻤﺎﻟﻴﺔ‬
fringe benefits ‫ﻓواﺌد إﻀﺎﻓﻴﺔ‬
standard of living ‫ﻤﺴﺘوى اﻟﻤﻌﻴﺸﺔ‬
subject to inflation ‫ُﻤ َﻌﱠرض ﻟﻠﺘﻀﺨم‬
subject of motivation ‫ﻤوﻀوع اﻟداﻓﻌﻴﺔ‬
extra pay ‫اﻟﻤدﻓوﻋﺎت اﻹﻀﺎﻓﻴﺔ‬
managerial performance ‫اﻷداء اﻹداري‬
non-financial incentives ‫ﺤواﻓز ﻏﻴر ﻤﺎﻟﻴﺔ‬
measured against ‫ب‬
َ ‫ﻤﻘﺎﺴﺔ َﺤ ْﺴ‬
rate of growth ‫ﻤﻌدﻝ اﻟﻨﻤو‬
promotion prospects ‫ص اﻟﺘرﻗﻴﺔ‬
ُ ‫ﻓَُر‬
job security ‫اﻷﻤن اﻟوظﻴﻔﻲ‬
recognition of achievement ‫ ﺘﻘدﻴر اﻹﻨﺠﺎز‬، ‫اﻻﻋﺘراف ﺒﺎﻹﻨﺠﺎز‬
at a time of no growth ‫ﻨﻤو ﻓﻴﻪ‬
‫ﻓﻲ وﻗت ﻻ ﱠ‬
inspired resignation ‫اﺴﺘﻘﺎﻟﺔ ﻤوﺤﻰ ﺒﻬﺎ‬
straight dismissal ‫إﻗﺎﻟﺔ ﻤﺒﺎﺸرة‬
costly passengers ‫اﻟﻤ ْﻛﻠِﻔون‬
ُ ‫اﻟﻤﺴﺎﻓرون‬
pyramid of promotion ‫َﻫ َرُم اﻟﺘرﻗﻴﺔ‬
clear line of command ‫ﺨط ﻗﻴﺎدي واﻀﺢ‬
trainee managers ‫ﻤدراء ﻤﺘدرﺒون‬
school of experience ‫ﻤدرﺴﺔ اﻟﺨﺒرة‬
higher degree ‫درﺠﺔ ﻋﻠﻴﺎ‬
experienced seniors ‫رؤﺴﺎء ذوو ﺨﺒرة‬

55
managerial generation gap ‫اﻟﻔﺠـوة اﻹدارﻴـﺔ ﺒﻴـن اﻷﺠـﻴﺎﻝ‬
Exercise 1. Translate the previous passage into Arabic .
Exercise 2. Fill in this table with the suitable English
derivatives whenever possible, and write
down the Arabic equivalents of all the words .

Verb Noun Adjective

English Arabic English Arabic English Arabic
assess
concentrate
factor
recognize
power
increase
growth
inspired
add
resignation
clear
weigh
dismissal
wise
worry
experienced
disturb

Exercise 3 . Translate these terms :

affiliated company ‫ ـ ـ ـ ـ ـ‬agreed charges ‫ـــــ‬

56
aged poor ‫ ـ ـ ـ ـ ـ‬agreed price ‫ـــــ‬
agent ‫ ـ ـ ـ ـ ـ‬air transport ‫ـــــ‬
age of discretion ‫ ـ ـ ـ ـ ـ‬air mail ‫ـــــ‬
aggregate demand ‫ ـ ـ ـ ـ ـ‬airway bill ‫ـــــ‬

57
58
 Helpful Vocabulary : 12
having a bad name ‫ﺴﻲء اﻟﺼﱢﻴت‬
a fact brought home to ‫ﺤﻘﻴﻘﺔ ﻴﻌرﻓﻬﺎ‬
the rule of law ‫ﺤﻛم اﻟﻘﺎﻨون‬
administrative law ‫اﻟﻘﺎﻨون اﻹداري‬
lasting effect ‫ﺘﺄﺜﻴر داﺌم‬
unitary democracy ‫دﻴﻤﻘراطﻴﺔ أﺤﺎدﻴﺔ‬
aspect of soveignty ‫أﺤد ﻤظﺎﻫر اﻟﺴﻴﺎدة‬
parliamentary monopoly ‫اﺤﺘﻛﺎر ﺒرﻟﻤﺎﻨﻲ‬
subject to legitimation ‫ﺨﺎﻀﻊ ﻟﻠﺘﺸرﻴﻊ‬
pubic power ‫ﺴﻠطﺔ اﻟﺠﻤﻬور‬
to reside with ‫ﺘﻘﻊ ﻓﻲ ﻴد‬
in descriptive terms ‫ﺒﻨظرة وﺼﻔﻴﺔ‬
in normative terms ‫ﺒﻨظرة ﻤﻌﻴﺎرﻴﺔ‬
in the sense that ‫ﺒﻤﻌﻨﻰ أن‬
the wishes of the electorate ‫رﻏﺒﺎت اﻟﻨﺎﺨﺒﻴن‬
extensive attention ‫اﻫﺘﻤﺎم واﺴﻊ‬
notwithstanding this error ‫ﺒﺎﻟرﻏم ﻤن ﻫذا اﻟﺨطﺄ‬
fitting base ‫ﻗﺎﻋدة ﻤﻼﺌﻤﺔ‬
unfit for habitation ‫ﻏﻴر ﺼﺎﻟﺢ ﻟﻠﺴﻛن‬

59
judicial intervention ‫ﺘدﺨﻝ ﻗﻀﺎﺌﻲ‬
sovereign will ‫اﻹرادة اﻟﺴﻴﺎدﻴﺔ‬
real legislature ‫اﻟﻤﺸرع اﻟﺤﻘﻴﻘﻲ‬
‫ﱢ‬
to police boundaries ‫ﻴراﻗب اﻟﺤدود‬
in striving to attain ‫ﻓﻲ اﻟﻛﻔﺎح ﻟﺘﺤﻘﻴق‬
illegally treated ‫ﻋوﻤﻝ ﺒطرﻴﻘﺔ ﻏﻴر ﻗﺎﻨوﻨﻴﺔ‬
Exercise 1 . Translate the previous passage into Arabic .
Exercise 2. Give the past, past participle, and present
participle of these verbs .

Present Past Past Present

Participle Participle
English Arabic
is
bring
tackle
have
push
understand
color
do
last
ban
know
channel
share
reinforce
hold
assume
exist
provide

60
Exercise 3 . Translate these terms :
allotment of shares ‫ــــــ‬ amortized loan ‫ــــــ‬
allowance system ‫ــــــ‬ annual budget ‫ــــــ‬
all-risks policy ‫ــــــ‬ annual increment ‫ــــــ‬
all-risks isurance ‫ــــــ‬ annual leave ‫ــــــ‬
amicable settlement ‫ــــــ‬ annual return ‫ــــــ‬

61
62
 Helpful Vocabulary : 13
declining growth rate ‫ ﻤﻌدﻝ اﻟﻨﻤو اﻟﻤﺘﻨﺎﻗص‬، ‫اﻟﻤﻌدﻝ اﻟﻤﺘﻨﺎﻗص ﻟﻠﻨﻤو‬
expenditures on research ‫اﻟﻨﻔﻘﺎت ﻋﻠﻰ اﻟﺒﺤث‬
composition of labor force ‫ ﺘﻛوﻴن اﻟﻘوة اﻟﻌﺎﻤﻠﺔ‬، ‫ﺘﻛوﻴن ﻗوة اﻟﻌﻤﻝ‬
changing societal attitudes ‫اﻟﻤواﻗف اﻟﻤﺠﺘﻤﻌﻴﺔ اﻟﻤﺘﻐﻴرة‬
per worker ‫ﻟﻛﻝ ﻋﺎﻤﻝ‬
average annual growth rate ‫ﻤﺘوﺴط ﻨﺴﺒﺔ اﻟﻨﻤو اﻟﺴﻨوي‬
had it been maintained ‫ﻟو ﺤوﻓظ ﻋﻠﻴﻬﺎ‬
gross national product ( G N P ) ‫اﻟﻨﺎﺘﺞ اﻟﻘوﻤﻲ اﻹﺠﻤﺎﻟﻲ‬
tax policies ‫اﻟﺴﻴﺎﺴﺎت اﻟﻀرﻴﺒﻴﺔ‬
due to inflation ‫ﺒﺴﺒب اﻟﺘﻀﺨم‬
to drop out of ‫ﻴﻨﺴﺤب ﻤن‬
capital markets ‫أﺴواق رأس اﻟﻤﺎﻝ‬
resulting in ‫ﻤؤدﻴﺔ إﻟﻰ‬
inflationary environment ‫ﺒﻴﺌﺔ اﻟﺘﻀﺨم‬
personal tax rate ‫ﻤﻌدﻝ اﻟﻀرﻴﺒﺔ اﻟﺸﺨﺼﻴﺔ‬
depreciation expenses ‫ﺘﻛﺎﻟﻴف ﻫﺒوط اﻟﻘﻴﻤﺔ‬
in effect ‫ﻨﺘﻴﺠﺔ ﻟذﻟك‬
public sector ‫اﻟﻘطﺎع اﻟﻌﺎم‬
The larger, the slower . ‫ ﻛﺎن أﺒطﺄ‬، ‫ﻛﻠﻤﺎ ﻛﺎن أﻛﺒر‬
to account for ‫ﻴﻔﺴﱢر‬
shrinking profits ‫أرﺒﺎح ﻤﺘﻨﺎﻗﺼﺔ‬
energy costs ‫ﺘﻛﺎﻟﻴف اﻟطﺎﻗﺔ‬
not mere coincidence ‫ﻟﻴس ﻤﺠرد ﺼدﻓﺔ‬
sharp slowdown ‫ﺘﺒﺎطؤ ﺤﺎد‬

63
energy crisis ‫أزﻤـﺔ اﻟطـﺎﻗـﺔ‬
Exercise 1. Translate the previous passage into Arabic .
Exercise 2. Fill in this table with the suitable English
derivatives whenever possible, and write
down the Arabic equivalents of all the words .

Verb Noun Adjective

English Arabic English Arabic English Arabic
decline
productivity
measure
intensity
national
research
work
change
intense
value
contribute
average
slow
grow
orient
evident
reduce
commit

Exercise 3 . Translate these terms :

anti-monopoly ‫ ـ ـ ـ ـ‬applied economics ‫ــــ‬
anti-inflation ‫ ـ ـ ـ ـ‬appointee ‫ــــ‬
quotation ‫ ـ ـ ـ ـ‬appreciation surplus ‫ــــ‬
application form ‫ ـ ـ ـ ـ‬aptitude test ‫ــــ‬

64
applied accounting ‫ ـ ـ ـ ـ‬arbitration ‫ــــ‬

65
66
 Helpful Vocabulary : 14
financial management ‫اﻹدارة اﻟﻤﺎﻟﻴﺔ‬
health care organizations ‫ﻤﻨظﻤﺎت اﻟرﻋﺎﻴﺔ اﻟﺼﺤﻴﺔ‬
commonly recognized ‫ﻤﻌﺘرف ﺒﻪ ﻋﻠﻰ ﻨﺤو ﺸﺎﺌﻊ‬
ٌ
game of survival ‫ﻟﻌﺒﺔ اﻟﺒﻘﺎء‬
allocation of resources ‫ﺘﺨﺼﻴص اﻟﻤوارد‬
widespread government programs ‫ﺒراﻤﺞ ﺤﻛوﻤﻴﺔ واﺴﻌﺔ اﻻﻨﺘﺸﺎر‬
price increases ‫زﻴﺎدات اﻷﺴﻌﺎر‬
decision process ‫ﻋﻤﻠﻴﺔ اﺘﺨﺎذ اﻟﻘرار‬
detailed budget ‫ﺼﻠﺔ‬
‫ﻤوازﻨﺔ ﻤﻔ ﱠ‬
cost accounting system ‫ﻨظﺎم ﻤﺤﺎﺴﺒﺔ اﻟﺘﻛﺎﻟﻴف‬
chief accountant ‫ رﺌﻴس اﻟﻤﺤﺎﺴﺒﻴن‬، ‫اﻟﻤﺤﺎﺴب اﻟرﺌﻴﺴﻲ‬
supervisor of accounting ‫ﻤﺸرف ﻤﺤﺎﺴﺒﻲ‬
dependable employee ‫ﻤوظف ﻤوﺜوق ﺒﻪ‬
years of seniority ‫ﺴﻨوات ﻤن اﻷﻗدﻤﻴﺔ‬
necessary evil ‫َﺸﱞر ﻻ ﺒد ﻤﻨﻪ‬
independent outside auditor ‫ﻤدﻗق ﺨﺎرﺠﻲ ﻤﺴﺘﻘﻝ‬
today’s standards ‫ﻤﻌﺎﻴﻴر اﻟﻴوم‬
assistant administrator ‫اﻹداري اﻟﻤﺴﺎﻋد‬
accounting information needs ‫اﻟﺤﺎﺠﺎت إﻟﻰ اﻟﻤﻌﻠوﻤﺎت اﻟﻤﺤﺎﺴﺒﻴﺔ‬
Economic Stabilization Act ‫ ﻤرﺴوم اﻻﺴﺘﻘرار اﻻﻗﺘﺼﺎدي‬، ‫ﻗﺎﻨون اﻻﺴﺘﻘرار اﻻﻗﺘﺼﺎدي‬
ran out of cash ‫ﻟم ﻴﺒق ﻟدﻴﻬﺎ ﺴﻴوﻟﺔ ﻨﻘدﻴﺔ‬
maybe ‫ﻤن اﻟﻤﺤﺘﻤﻝ‬

67
to control inflation ‫ﻴﺴﻴطر ﻋﻠﻰ اﻟﺘﻀﺨم‬
political arena ‫اﻟﺤﻠﺒﺔ اﻟﺴﻴﺎﺴﻴﺔ‬
person’s life savings ‫ﻤدﺨرات اﻟﺸﺨص طﻴﻠﺔ ﺤﻴﺎﺘﻪ‬
Exercise 1. Translate the previous passage into Arabic .
Exercise 2. Fill in this table with the suitable English
derivatives whenever possible, and write
down the Arabic equivalents of all the words .
Verb Noun Adjective
English Arabic English Arabic English Arabic
health
complex
force
hospital
position
primitive
close
simple
evolve
function
raise
plan
cost
philanthrop
y
imaginative
file

Exercise 3 . Translate these terms :

arbitration rules ‫ ـ ـ ـ ـ‬assets ‫ــــ‬

68
as per advice ‫ ـ ـ ـ ـ‬liabilities ‫ــــ‬
as per ‫ ـ ـ ـ ـ‬assistant manager ‫ــــ‬
instructions
as per contract ‫ ـ ـ ـ ـ‬assistant secretary ‫ــــ‬
assembly line ‫ ـ ـ ـ ـ‬trade disputes ‫ــــ‬

69
70
 Helpful Vocabulary : 15
to confine our attention ‫ﻨﺤﺼر اﻫﺘﻤﺎﻤﻨﺎ‬
financial targets ‫أﻫداف ﻤﺎﻟﻴﺔ‬
money income ‫اﻟدﺨﻝ اﻟﻨﻘدي‬
balance of payments ‫ﻤﻴزان اﻟﻤدﻓوﻋﺎت‬
investment ratio ‫ﻨﺴﺒﺔ اﻻﺴﺘﺜﻤﺎر‬
fixing of wage rates ‫ﺘﺜﺒﻴت ﻤﻌدﻻت اﻷﺠور‬
at length ‫ﺒﺎﻟﺘﻔﺼﻴﻝ‬
total money expenditure ‫اﻹﻨﻔﺎق اﻟﻨﻘدي اﻟﻛﻠﻲ‬
domestically produced money incomes ً‫ﻤداﺨﻴﻝ ﻨﻘدﻴﺔ ﻤﻨﺘﺠﺔ ﻤﺤﻠﻴﺎ‬
fiscal policy ‫ﺴﻴﺎﺴﺔ ﻤﺎﻟﻴﺔ‬
monetary policy ‫ﺴﻴﺎﺴﺔ ﻨﻘدﻴﺔ‬
foreign-exchange policy ‫ﺴﻴﺎﺴﺔ ﺼرف اﻟﻌﻤﻼت اﻷﺠﻨﺒﻴﺔ‬
currect consumption ‫اﻻﺴﺘﻬﻼك اﻟﺤﺎﻟﻲ‬
capital development ‫ﺘﻨﻤﻴﺔ رأس اﻟﻤﺎﻝ‬
financial control ‫اﻟرﻗﺎﺒﺔ اﻟﻤﺎﻟﻴﺔ‬
goods and services ‫اﻟﺴﱢﻠﻊ واﻟﺨدﻤﺎت‬
net profits ‫ ﺼﺎﻓﻲ اﻷرﺒﺎح‬، ‫اﻷرﺒﺎح اﻟﺼﺎﻓﻴﺔ‬
gross domestic product ‫اﻟﻨﺎﺘﺞ اﻟﻤﺤﻠﻲ اﻹﺠﻤﺎﻟﻲ‬
net income ‫ﺼﺎﻓﻲ اﻟدﺨﻝ‬
market prices ‫أﺴﻌﺎر اﻟﺴوق‬
depreciation in value ‫ﻫﺒوط اﻟﻘﻴﻤﺔ‬
capital goods ‫ﺴﻠﻊ رأﺴﻤﺎﻟﻴﺔ‬
sales value ‫ﻗﻴﻤﺔ اﻟﻤﺒﻴﻌﺎت‬
reduction in value ‫ﻨﻘﺼﺎن اﻟﻘﻴﻤﺔ‬

71
deduction of the amount ‫َﺤ ْﺴـم ﻤﺒﻠﻎ‬
Exercise 1. Translate the previous passage into Arabic .
Exercise 2. Fill in this table with the suitable English
derivatives whenever possible, and write
down the Arabic equivalents of all the words .
Verb Noun Adjective
English Arabic English Arabic English Arabic
confine
attention
promote
appropriate
level
fix
purpose
current
design
target
monetary
devise
exchange
profitable
discuss
balance
exist
payment
generate
table

Exercise 3 . Translate these terms :

attorney general ‫ ـ ـ ـ ـ‬authorized capital ‫ــــ‬
auction sale ‫ ـ ـ ـ ـ‬authorized signature ‫ــــ‬
audit bureau ‫ ـ ـ ـ ـ‬authorized stock ‫ــــ‬
auditor ‫ ـ ـ ـ ـ‬auto-financing ‫ــــ‬

72
auditing ‫ ـ ـ ـ ـ‬automatic saving ‫ــــ‬

73
74
 Helpful Vocabulary : 16
to seek to ‫ﻴﻬدف إﻟﻰ‬
firm’s owners ‫ﻤﺎﻟﻛو اﻟﺸرﻛﺔ‬
essential inputs ‫ُﻤدﺨﻼت أﺴﺎﺴﻴﺔ‬
decision-making process ‫ﺼ ْﻨﻊ اﻟﻘرار‬
ُ ‫ﻋﻤﻠﻴﺔ‬
corporate taxation ‫ﻀراﺌب اﻟﺸرﻛﺎت‬
financial markets ‫اﻷﺴواق اﻟﻤﺎﻟﻴﺔ‬
financial management ‫اﻹدارة اﻟﻤﺎﻟﻴﺔ‬
operating environment ‫اﻟﺒﻴﺌﺔ اﻟﻤؤﺜرة‬
sole proprietorship ‫ِﻤﻠﻛﻴﺔ ﻓردﻴﺔ‬
total profits ‫إﺠﻤﺎﻟﻲ اﻷرﺒﺎح‬
total receipts ‫إﺠﻤﺎﻟﻲ اﻹﻴﺼﺎﻻت‬
time span ‫اﻟﻔﺘرة اﻟزﻤﻨﻴﺔ‬
total revenues ‫إﺠﻤﺎﻟﻲ اﻟﻌواﺌد‬
management of ithdrawals ‫إدارة اﻟﺸرﻛﺎت‬
in particular ‫ ﻋﻠﻰ اﻷﺨص‬، ‫ﺒوﺠﻪ ﺨﺎص‬
profits and losses ‫اﻷرﺒﺎح و اﻟﺨﺴﺎﺌر‬
personal income tax ‫ﻀرﻴﺒﺔ اﻟدﺨﻝ اﻟﺸﺨﺼﻲ‬
business loan ‫ﻗرض ﺘﺠﺎري‬
to meet the terms ‫ﻴﻔﻲ ﺒﺎﻟﺸروط‬
current owner ‫اﻟﻤﺎﻟك اﻟﺤﺎﻟﻲ‬
prospective owner ‫اﻟﻤﺎﻟك اﻟﻤﺘوﻗﻊ‬
transferring ownership ‫ﻨﻘﻝ اﻟﻤﻠﻛﻴﺔ‬

75
legal standing ‫اﻟوﻀﻊ اﻟﻘﺎﻨوﻨﻲ‬
contractual obligations ‫اﻟﺘزاﻤﺎت ﺘﻌﺎﻗدﻴﺔ‬
deceased partner ‫ﺸـرﻴك ُﻤـﺘوﻓـﻰ‬
Exercise 1. Translate the previous passage into Arabic .
Exercise 2. Fill in this table with the suitable English
derivatives whenever possible, and write
down the Arabic equivalents of all the words .
Verb Noun Adjective
English Arabic English Arabic English Arabic
wealth
appreciate
number
financial
variable
do
managemen
t
specialized
environmen
t
advanced
earn
profit
dominant
own
loss
responsible
measure
receipt

Exercise 3 . Translate these terms :

backing a bill ‫ ـ ـ ـ ـ ـ‬bad check ‫ـــــ‬

76
back label ‫ ـ ـ ـ ـ ـ‬bad debt ‫ـــــ‬
back pay ‫ ـ ـ ـ ـ ـ‬bad delivery ‫ـــــ‬
back order ‫ ـ ـ ـ ـ ـ‬bail ‫ـــــ‬
balance of trade ‫ ـ ـ ـ ـ ـ‬bail bond ‫ـــــ‬

77
78
 Helpful Vocabulary : 17
private sector ‫اﻟﻘطﺎع اﻟﺨﺎص‬
public sector ‫اﻟﻘطﺎع اﻟﻌﺎم‬
finished goods ‫ِﺴﻠَﻊ ﻤﺼﱠﻨﻌﺔ‬
the then government ‫اﻟﺤﻛوﻤﺔ ﻓﻲ ذﻟك اﻟوﻗت‬
appreciable attempts ‫ ﻤﺤﺎوﻻت ذات ﺸﺄن‬، ‫ﻤﺤﺎوﻻت ﺠﺎدة‬
in spite of the fact that ‫ﺒﺎﻟرﻏم ﻤن ﺤﻘﻴﻘﺔ أن‬
daring industrialists ‫ﺼﻨﺎﻋﻴون ﺠرﻴﺌون‬
cotton textiles ‫ﻤﻨﺴوﺠﺎت ﻗطﻨﻴﺔ‬
to come into existence ‫ﻴظﻬر إﻟﻰ ﺤﻴز اﻟوﺠود‬
self-sufficiency ‫اﻛﺘﻔﺎء ذاﺘﻲ‬
capitalistic system of production ‫اﻟﻨظﺎم اﻟرأﺴﻤﺎﻟﻲ ﻟﻺﻨﺘﺎج‬
viewed from another angle ‫ُﻨظر إﻟﻴﻪ ﻤن زاوﻴﺔ أﺨرى‬
heavy and key industries ‫اﻟﺼﻨﺎﻋﺎت اﻟﺜﻘﻴﻠﺔ واﻷﺴﺎﺴﻴﺔ‬
defence industries ‫ اﻟﺼﻨﺎﻋﺎت اﻟدﻓﺎﻋﻴﺔ‬، ‫اﻟﺼﻨﺎﻋﺎت اﻟﺤرﺒﻴﺔ‬
welfare state ‫دوﻟﺔ اﻟرﺨﺎء‬
government-owned industries ‫ﺼﻨﺎﻋﺎت ﺘﻤﻠﻛﻬﺎ اﻟﺤﻛوﻤﺔ‬
mixed economy ‫اﻗﺘﺼﺎد ﻤﺨﺘﻠط‬
national economy ‫اﻻﻗﺘﺼﺎد اﻟﻘوﻤﻲ‬
side by side ً‫ ﻤﻌﺎ‬، ‫ﺠﻨﺒﺎً إﻟﻰ ﺠﻨب‬

79
at the cost of ‫ﻋﻠﻰ ﺤﺴﺎب‬
industrial sector ‫اﻟﻘطﺎع اﻟﺼﻨﺎﻋﻲ‬
sophisticated machines ‫آﻻت ﻤﻌﻘدة‬
sole proprietorship ‫اﻟﻤﻠﻛﻴﺔ اﻟﻔردﻴﺔ‬
at priority ‫ ﻗﺒﻝ ﻛﻝ ﺸﻲء‬، ً‫أوﻻ‬
for the welfare of the public ‫ﻤـن أﺠـﻝ اﻟرﺨـﺎء اﻟﻌـﺎم‬
Exercise 1. Translate the previous passage into Arabic .
Exercise 2. Fill in this table with the suitable English
derivative whenever possible, and write down
the Arabic equivalents of all the words

.
Verb Noun Adjective
English Arabic English Arabic English Arabic
compare
market
recent
finish
fact
appreciable

80
 make
war
dominated
exist
protection
economic
grant
practical
sector
realize
competitive
security
grow
rapid

Exercise 3 . Translate these terms :

balance of payments ‫ ـ ـ ـ ـ ـ‬bank advances ‫ـــــ‬
balance sheet ‫ ـ ـ ـ ـ ـ‬bank balance ‫ـــــ‬
balance sheet audit ‫ ـ ـ ـ ـ ـ‬bank note ‫ـــــ‬
balance sheet forecasts ‫ ـ ـ ـ ـ ـ‬bank charges ‫ـــــ‬
bank account ‫ ـ ـ ـ ـ ـ‬bank check ‫ـــــ‬

81
82
 Helpful Vocabulary : 18
creative activity ‫ﻨﺸﺎط ﺨﻼﱠق‬
raw material ‫اﻟﻤﺎدة اﻟﺨﺎم‬
saleable product ‫ﻤﻨﺘوج ﻗﺎﺒﻝ ﻟﻠﺒﻴﻊ‬
unskilled workers ‫ﻋﻤﺎﻝ ﻏﻴر َﻤﻬَ َرة‬
manual work ‫ﻋﻤﻝ ﻴدوي‬
semi-skilled workers ‫ﻋﻤﺎﻝ ﻨﺼف َﻤﻬَ َرة‬
skilled workers ‫ﻋﻤﺎﻝ َﻤﻬَ َرة‬
technical competency ‫ ﻤﻘدرة ﺘِ ْﻘﻨِﻴﱠﺔ‬، ‫ﻤﻘدرة ﻓﻨﻴﺔ‬
of a higher order ‫ذات ﻤﺴﺘوى أﻋﻠﻰ‬
managerial personnel ‫اﻟﻤوظﻔون اﻹدارﻴون‬
top positions ‫ﻤﻨﺎﺼب ُﻋ ْﻠﻴﺎ‬
perfect coordination ‫ﺘﻨﺴﻴق ﻛﺎﻤﻝ‬
industrial enterprise ‫ﻤﺸروع ﺼﻨﺎﻋﻲ‬
stepping up production ‫زﻴﺎدة اﻹﻨﺘﺎج‬
utilization of resources ‫ﺘﺴﺨﻴر اﻟﻤوارد‬
standardization of products ‫ﺘﻌﻴﻴر اﻟﻤﻨﺘوﺠﺎت‬
factors of production ‫ﻋواﻤﻝ اﻹﻨﺘﺎج‬
to be taken into consideration ‫ُﻴ ْؤﺨذ ﺒﻌﻴن اﻻﻋﺘﺒﺎر‬
aptitude tests ‫ اﺨﺘﺒﺎرات اﻟﻘﺎﺒﻠﻴﺔ‬، ‫اﺨﺘﺒﺎرات اﻻﺴﺘﻌداد‬
working conditions ‫ظروف اﻟﻌﻤﻝ‬
financial incentives ‫ﺤواﻓز ﻤﺎﻟﻴﺔ‬
safety measures ‫إﺠراءات اﻟﺴﻼﻤﺔ‬
chances of promotions ‫ﻓرص اﻟﺘرﻗﻴﺎت‬
to the minimum ‫إﻟﻰ اﻟﺤد اﻷدﻨﻰ‬

83
management of materials ‫إدارة اﻟﻤـواد‬
Exercise 1. Translate the previous passage into Arabic .
Exercise 3. Fill in this table with the suitable English
derivatives whenever possible, and write
down the Arabic equivalents of all the words .
Verb Noun Adjective
English Arabic English Arabic English Arabic
situation
interact
general
product
clear
skill
sweep
conventional
watch
control
operate
necessary
train
profitability
effective
plan
security
able
direct

Exercise 3 . Translate these terms :

bank ‫ ـ ـ ـ ـ ـ‬bank debit ‫ـــــ‬
confirmation
bank consortium ‫ ـ ـ ـ ـ ـ‬bank ‫ـــــ‬
disclosure
bank credit ‫ ـ ـ ـ ـ ـ‬bank draft ‫ـــــ‬
bank currency ‫ ـ ـ ـ ـ ـ‬bank discount ‫ـــــ‬

84
bank deposits ‫ ـ ـ ـ ـ ـ‬bank group ‫ـــــ‬

85
86
 Helpful Vocabulary : 19
management as a profession ‫اﻹدارة َﻛ ِﻤﻬﻨﺔ‬
body of knowledge ‫رﺼﻴد ﻤﻌرﻓﻲ‬
with high dregree of consistency ‫ﺒدرﺠﺔ ﻋﺎﻟﻴﺔ ﻤن اﻻﺘّﺴﺎق‬
in the service of ‫ﻓﻲ ﺨدﻤﺔ‬
in the light of ‫ﻓﻲ ﻀوء‬
financial return ‫اﻟﻌﺎﺌد اﻟﻤﺎﻟﻲ‬
measure of success ‫ﻤﻘﻴﺎس اﻟﻨﺠﺎح‬
code of conduct ‫ﻤﻴﺜﺎق اﻟﺴﻠوك‬
formalized methods ‫طرق ﻤﺤددة‬
obligation to contribute ‫اﻻﻟﺘزام ﺒﺎﻟﻤﺴﺎﻫﻤﺔ‬
entrance of new comers ‫دﺨوﻝ أﻋﻀﺎء ﺠدد‬
standards of qualifications ‫ﻤﻌﺎﻴﻴر اﻟﻤؤﻫﻼت‬
rigidly applied ‫ﻤطﺒﻘﺔ ﺒدﻗﺔ‬
professionalization of management ‫ اﻋﺘﺒﺎر اﻹدارة ﻤﻬﻨﺔ‬، ‫ﺘﻤﻬﻴن اﻹدارة‬
a leading management authority ‫ﺨﺒﻴر ﺒﺎرز ﻓﻲ اﻹدارة‬
licensing managers ‫ إﺠﺎزة اﻹدارﻴﻴن‬، ‫ﺘرﺨﻴص اﻹدارﻴﻴن‬
bound to lead to ‫ﻻ ُﺒ ﱠد أن ﻴؤدي إﻟﻰ‬
access to management ‫اﻟوﺼوﻝ إﻟﻰ اﻹدارة‬
ups and downs ‫ﺘﻘﻠﱡﺒﺎت‬
backed by ِ‫ﻤدﻋوﻤﺔ ﺒـ‬
management principles ‫ﻤﺒﺎدئ اﻹدارة‬
moral climate ‫اﻟﻤﻨﺎخ اﻷﺨﻼﻗﻲ‬
growing awareness ‫إدراك ﻤﺘزاﻴد‬
management consultants ‫ﻤﺴﺘﺸﺎرون إدارﻴون‬

87
self-made managers ‫إدارﻴـون ﻋﺼـﺎﻤـﻴون‬
Exercise 1. Translate the previous passage into Arabic .
Exercise 2. Fill in this table with the suitable English
derivatives whenever possible, and write
down the Arabic equivalents of all the words
.
Verb Noun Adjective
English Arabic English Arabic English Arabic
mean
profession
various
advise
apply
service
special
determine
universal
give
formal
member
require
adequate
behaviour
guide
clear
standard
disturb
evident

Exercise 3 . Translate these terms :

bank loan ‫ ـ ـ ـ ـ ـ‬best buy ‫ـــــ‬
bank pass-book ‫ ـ ـ ـ ـ ـ‬best price ‫ـــــ‬
bank statement ‫ ـ ـ ـ ـ ـ‬best seller ‫ـــــ‬

88
bank transfer ‫ ـ ـ ـ ـ ـ‬bid price ‫ـــــ‬
barter agreement ‫ ـ ـ ـ ـ ـ‬blacklist ‫ـــــ‬

89
90
 Helpful Vocabulary : 20
industrial relations ‫اﻟﻌﻼﻗﺎت اﻟﺼﻨﺎﻋﻴﺔ‬
cumulative effect ‫ﺘﺄﺜﻴر ﺘراﻛﻤﻲ‬
human dignity ‫اﻟﻛراﻤﺔ اﻹﻨﺴﺎﻨﻴﺔ‬
fair dealing ‫اﻟﻤﻌﺎﻤﻠﺔ اﻟﻌﺎدﻟﺔ‬
and vice versa ‫واﻟﻌﻛس ﺒﺎﻟﻌﻛس‬
indispensable factors ‫ﻋواﻤﻝ ﻻ ﻏﻨﻰ ﻋﻨﻬﺎ‬
mutual confidence ‫ﺜﻘﺔ ﻤﺘﺒﺎدﻟﺔ‬
mutual concern ‫اﻫﺘﻤﺎم ﻤﺘﺒﺎدﻝ‬
goodwill and integrity ‫اﻟﻨواﻴﺎ اﻟطﻴﺒﺔ واﻟﻨزاﻫﺔ‬
labor policy ‫ﺴﻴﺎﺴﺔ ُﻋ ﱠﻤﺎﻟﻴﺔ‬
freedom from fear ‫اﻟﺘﺨﻠص ﻤن اﻟﺨوف‬
security of employment ‫اﻷﻤن اﻟوظﻴﻔﻲ‬
freedom from want ‫اﻟﻌ َوز‬
َ ‫اﻟﺘﺨﻠص ﻤن‬
to respond to courtesy ‫ﻴﺴﺘﺠﻴب ﻟﻠﻤﺠﺎﻤﻠﺔ‬
contented with his job ٍ ‫ر‬
‫اض ﺒوظﻴﻔﺘﻪ‬
basic needs ‫اﻟﺤﺎﺠﺎت اﻷﺴﺎﺴﻴﺔ‬
industrial peace ‫اﻟﺴﻼم اﻟﺼﻨﺎﻋﻲ‬
fair wages ‫أﺠور ﻋﺎدﻟﺔ‬
effective coordination ‫ﺘﻨﺴﻴق ﻓَﻌﱠﺎﻝ‬
harmonious atmosphere ‫ﺠو ﻤﻨﺴﺠم‬
trade unions ‫اﻻﺘﺤﺎدات اﻟﺤرﻓﻴﺔ‬

91
minimum requirements ‫اﻟﻤﺘطﻠﺒﺎت اﻟدﻨﻴﺎ‬
on the part of ‫ﻤن ﺠﺎﻨب‬
labor laws ‫ﻗواﻨﻴن اﻟﻌﻤﻝ‬
prevention of accidents ‫ﻤـﻨﻊ اﻟﺤـوادث‬
Exercise 1. Translate the previous passage into Arabic .
Exercise 2. Fill in this table with the suitable English
derivatives whenever possible, and write
down the Arabic equivalents of all the words
.
Verb Noun Adjective
English Arabic English Arabic English Arabic
fascinate
study
cumulative
discussion
based
respect
contribute
relation
mutual
respond
industry
foster
question
define
employee
co-ordinate
labour

Exercise 3 . Translate these terms :

92
bill of lading ‫ ـ ـ ـ ـ ـ‬bill receivable ‫ــــــ‬
bill of health ‫ ـ ـ ـ ـ ـ‬bill retired ‫ــــــ‬
bill of sale ‫ ـ ـ ـ ـ ـ‬black bourse ‫ــــــ‬
bill of sight ‫ ـ ـ ـ ـ ـ‬black market ‫ــــــ‬
bill payable ‫ ـ ـ ـ ـ ـ‬blank check ‫ــــــ‬

93
94
 Helpful Vocabulary : 21
managerial finance ‫اﻟﻤﺎﻟﻴﺔ اﻹدارﻴﺔ‬
managerial perspective ‫ﻤﻨظور إداري‬
firm’s performance ‫أداء اﻟﺸرﻛﺔ‬
financial management ‫اﻹدارة اﻟﻤﺎﻟﻴﺔ‬
individual well-being ‫رﻓﺎﻫﻴﺔ اﻟﻔرد‬
financial manager ‫اﻟﻤدﻴر اﻟﻤﺎﻟﻲ‬
alternative sources ‫اﻟﻤﺼﺎدر اﻟﺒدﻴﻠﺔ‬
future position ‫اﻟوﻀﻊ اﻟﻤﺴﺘﻘﺒﻠﻲ‬
rate of growth in sales ‫ﻤﻌدﻝ ﻨﻤو اﻟﻤﺒﻴﻌﺎت‬
long-run plans ‫اﻟﺨطط ﺒﻌﻴدة اﻟﻤدى‬
alternative projects ‫ﻤﺸﺎرﻴﻊ ﺒدﻴﻠﺔ‬
financing investments ‫ﺘﻤوﻴﻝ اﻻﺴﺘﺜﻤﺎرات‬
financial implications ‫ُﻤﺘَﻀﱠﻤﻨﺎت ﻤﺎﻟﻴﺔ‬
marketing decisions ‫ﻗ اررات اﻟﺘﺴويق‬
sales growth ‫ ﻨﻤو اﻟﻤﺒﻴﻌﺎت‬، ‫زﻴﺎدة اﻟﻤﺒﻴﻌﺎت‬
to take into account ‫ﻴﺄﺨذ ﻓﻲ اﻻﻋﺘﺒﺎر‬
inventory policy ‫اﻟﺠ ْرد‬
َ ‫ﺴﻴﺎﺴﺔ‬
plant capacity utilization ‫اﺴﺘﻐﻼﻝ طﺎﻗﺔ اﻟﻤﺼﻨﻊ‬
capital markets ‫أﺴواق رأس اﻟﻤﺎﻝ‬
to get the most out of ‫ﻴﺴﺘﻔﻴد ﻤﻨﻬﺎ اﻻﺴﺘﻔﺎدة اﻟﻘﺼوى‬
optimal manner ‫اﻟﺸﻛﻝ اﻷﻤﺜﻝ‬
financial institutions ‫ﻤؤﺴﺴﺎت ﻤﺎﻟﻴﺔ‬
investment portfolios ‫اﻟﺤﻘﺎﺌب اﻻﺴﺘﺜﻤﺎرﻴﺔ‬
legal aspects ‫اﻟﺠواﻨب اﻟﻘﺎﻨوﻨﻴﺔ‬

95
transfers of funds ‫ﺘﺤـوﻴﻼت اﻷرﺼـدة‬
Exercise 1. Translate the previous passage into Arabic .
Exercise 2. Fill in this table with the suitable English
derivatives whenever possible, and write
down the Arabic equivalents of all the words
.
Verb Noun Adjective
English Arabic English Arabic English Arabic
improve
specific
staff
low
invest
manager
help
financial
capital
interact
internal
need
change
separate
grow
relation
legal
trade

Exercise 3 . Translate these terms :

block grant ‫ ـ ـ ـ ـ‬bonus share ‫ــــ‬
board of directors ‫ ـ ـ ـ ـ‬bonus issue ‫ــــ‬
board of guardians ‫ ـ ـ ـ ـ‬bonus account ‫ــــ‬

96
board of trade ‫ ـ ـ ـ ـ‬book loss ‫ــــ‬
board of trustees ‫ ـ ـ ـ ـ‬book of inventory ‫ــــ‬

97
98
 Helpful Vocabulary : 22
operative expenses ‫ﻨﻔﻘﺎت اﻟﺘﺸﻐﻴﻝ‬
administrative expenses ‫ﻨﻔﻘﺎت إدارﻴﺔ‬
production pattern ‫ﻨﻤط اﻹﻨﺘﺎج‬
interest cost ‫ﺘﻛﺎﻟﻴف اﻟﻔواﺌد‬
creation of revenues ‫إﻴﺠﺎد اﻟﻤداﺨﻴﻝ‬
non-cash expenses ‫ﻨﻔﻘﺎت ﻏﻴر ﻨﻘدﻴﺔ‬
process of earning income ‫ﻋﻤﻠﻴﺔ ﻛﺴب اﻟدﺨﻝ‬
measurement of expenses ‫ﻗﻴﺎس اﻟﻨﻔﻘﺎت‬
accounting periods ‫ﻓﺘرات ﻤﺤﺎﺴﺒﻴﺔ‬
price level ‫ﻤﺴﺘوى اﻷﺴﻌﺎر‬
present generation ‫اﻟﺠﻴﻝ اﻟﺤﺎﻟﻲ‬
inventory valuation method ‫أﺴﻠوب ﺘﻘﻴﻴم اﻟﺒﻀﺎﻋﺔ اﻟﻤوﺠودة‬
L I F O ( = Last in, first out . ) ً‫اﻟﺒﻀﺎﺌﻊ اﻟداﺨﻠﺔ أﺨﻴ اًر ﺘﺒﺎع أوﻻ‬
valuation of receivables ‫ﺘﻘﻴﻴم ﺤﺴﺎﺒﺎت اﻟﻤدﻴﻨﻴن‬
independent of ‫ ﻏﻴر ﻤﻌﺘﻤد ﻋﻠﻰ‬، ‫ﻤﺴﺘﻘﻝ ﻋن‬
net assets ‫ﺼﺎﻓﻲ اﻷﺼوﻝ‬
uninsured property ‫ﻤﻤﺘﻠﻛﺎت ﻏﻴر ُﻤ َؤ ﱠﻤﻨﺔ‬
ithdraw in assets ‫زﻴﺎدة ﻓﻲ اﻷﺼوﻝ‬
law suit ‫ﻗﻀﻴﺔ ﻗﺎﻨوﻨﻴﺔ‬
capital gains ‫ﻤﻛﺎﺴب رأﺴﻤﺎﻟﻴﺔ‬
capital losses ‫ﺨﺴﺎﺌر رأﺴﻤﺎﻟﻴﺔ‬
gains and losses ‫ﻤﻛﺎﺴب وﺨﺴﺎﺌر‬
profits and losses ‫أرﺒﺎح وﺨﺴﺎﺌر‬
operating profits ‫أرﺒﺎح اﻟﺘﺸﻐﻴﻝ‬

99
appropriation account ‫ﺤﺴـﺎب ﺘـوزﻴﻊ اﻷرﺒﺎح‬
Exercise 1. Translate the previous passage into Arabic .
Exercise 2. Fill in this table with the suitable English
derivatives whenever possible, and write
down the Arabic equivalents of all the words

.
Verb Noun Adjective
English Arabic English Arabic English Arabic
pattern
operative
utilize
structure
financial
measure
sale
single
recognize
generation

100
depreciate
argument
temporary
represent
gain
prefer
loss

Exercise 3 . Translate these terms :

book of terms ‫ ـ ـ ـ ـ ـ‬branch account ‫ـــــ‬
book profit ‫ ـ ـ ـ ـ ـ‬branch bank ‫ـــــ‬
book value ‫ ـ ـ ـ ـ ـ‬branch manager ‫ـــــ‬
bottom price ‫ ـ ـ ـ ـ ـ‬branch office ‫ـــــ‬
bought day book ‫ ـ ـ ـ ـ ـ‬bridging loan ‫ـــــ‬

101
102
 Helpful Vocabulary : 23
public sector ‫اﻟﻘطﺎع اﻟﻌﺎم‬
problem of scarcity ‫ﻤﺸﻛﻠﺔ اﻟﱡﻨ ْد َرة‬
resources available ‫اﻟﻤوارد اﻟﻤﺘﺎﺤﺔ‬
quantitative and qualitative constraints ‫ﻀواﺒط ﻛﻤﻴﺔ وﻨوﻋﻴﺔ‬
raw material deposits ‫ﻤﺨزوﻨﺎت اﻟﻤواد اﻟﺨﺎم‬
productive resources ‫ﻤوارد إﻨﺘﺎﺠﻴﺔ‬
age distribution ّ ‫اﻟﻌ ْﻤ ِر‬
‫ي‬ ُ ‫اﻟﺘوزﻴﻊ‬
capital stock ‫أﺴﻬم رأس اﻟﻤﺎﻝ‬
human wants ‫اﻟﺤﺎﺠﺎت اﻟﺒﺸرﻴﺔ‬
full employment of rescources ‫اﻻﺴﺘﺨدام اﻟﻛﺎﻤﻝ ﻟﻠﻤوارد‬
additional dimension ‫ُﺒ ْﻌ ٌد إﻀﺎﻓﻲ‬
institutional means ِ ‫وﺴﻴﻠﺔ ﻤؤﺴ‬
‫ﱠﺴﻴﱠﺔ‬
market institution ‫ﻤؤﺴﺴﺔُ اﻟﺴﱡوق‬
forces of supply and demand ‫ﻗوى اﻟﻌرض واﻟطﻠب‬
price mechanism ‫ﱢﻌر‬
ْ ‫آﻟﻴﺔ اﻟﺴ‬
consumer sovereignty ‫ﺴﻴﺎدة اﻟﻤﺴﺘﻬﻠك‬
producer profit motives ‫دواﻓﻊ اﻟرﺒﺢ ﻟدى اﻟﻤﻨﺘﺞ‬
resource allocation ‫ﺘﺨﺼﻴص اﻟﻤوارد‬
that is ‫ وﺒﻌﺒﺎرة أﺨرى‬، ‫أي‬
ْ
mixed economy ‫اﻗﺘﺼﺎد ﻤﺨﺘﻠط‬
wealth distribution ‫ﺘوزﻴﻊ اﻟﺜروة‬
capital utilization ‫ﺘﺸﻐﻴﻝ رأس اﻟﻤﺎﻝ‬
national economy ‫اﻻﻗﺘﺼﺎد اﻟﻘوﻤﻲ‬

103
Exercise 1. Translate the previous passage into Arabic .
Exercise 2. Fill in this table with the suitable English
derivatives whenever possible, and write
down the Arabic equivalents of all the words
.
Verb Noun Adjective
English Arabic English Arabi English Arabic
c
quantity
prevail
available
size
productive
form
vary
reality
infinite
scarce
orientation
allocate
national
neutral
refer
function

Exercise 3 . Translate these terms :

brokerage firm ‫ ـ ـ ـ ـ‬budget manual ‫ـــــ‬
broker’s market ‫ ـ ـ ـ ـ‬budget review ‫ـــــ‬
budget account ‫ ـ ـ ـ ـ‬budget surplus ‫ـــــ‬

104
budget committee ‫ ـ ـ ـ ـ‬bulk sale ‫ـــــ‬
budget controller ‫ ـ ـ ـ ـ‬burden of losses ‫ـــــ‬

105
106
 Helpful vocabulary : 24
ary : 24

ithdrawals theory ‫ﻨظرﻴﺔ اﻝﻤﻨظﻤﺎت‬

diversion of resources ‫ﺘﺤوﻴﻝ اﻟﻤوارد‬
lie in the hope that ‫أن‬ ِ ‫ﻴﺄﺘﻲ ﻋﻠﻰ‬
‫أﻤﻝ ﱠ‬
‫ﻤَﻨ ﱢ‬
‫ظرو اﻟﺘﻨظﻴم‬
ithdrawals l theorists ُ
particularly apparent ‫ﺨﺎص‬
ّ ‫ﺒوﺠﻪ‬ ‫ظﺎﻫر‬
provision of goods and services ‫ﺘوﻓﻴر اﻟﺴﱢﻠﻊ واﻟﺨدﻤﺎت‬
ithdrawals industries ‫اﻟﺼﻨﺎﻋﺎت اﻟﻤؤﻤﻤﺔ‬
acknowledgement of the connection ‫إﻗرار ﺒﺎﻟﺼﻠﺔ‬
manpower planning ‫ﺘﺨطﻴط اﻟﻘوى اﻟﺒﺸرﻴﺔ‬
operational research ‫ﺒﺤث اﻟﻌﻤﻠﻴﺎت‬
subject to change ‫ُﻤ َﻌﱠرض ﻟﻠﺘﻐﻴﱡر‬
varies substantially from ‫ﺘﺨﺘﻠف ﻛﺜﻴ اًر ﻋن‬
accord with ‫ﺘﺘواﻓق ﻤﻊ‬
bound by rules of consultation ‫ﻤﺤدود ﺒﺄﺤﻛﺎم اﻟﺘﺸﺎور‬
objection and appeal ‫اﻻﻋﺘراض واﻻﺴﺘﺌﻨﺎف‬
have no parallel ‫ﻻ ﻨظﻴر ﻟﻬﺎ‬
market innovation ‫ﻤﺴﺘﺠدات اﻟﺴوق‬
public administration ‫اﻹدارة اﻟﻌﺎﻤﺔ‬
public welfare ‫ اﻟﺨﻴر اﻟﻌﺎم‬، ‫اﻟرﻓﺎﻩ اﻟﻌﺎم‬
quantifying goal ‫ﺘﻛﻤﻴم اﻷﻫداف‬
demands of society ‫ﻤطﺎﻟب اﻟﻤﺠﺘﻤﻊ‬
slow reaction ‫رد اﻟﻔﻌﻝ اﻟﺒطﻲء‬

107
faculty of initiative ‫ﻤوﻫﺒﺔ اﻟﻤﺒﺎدرة‬
overlapping of functions ‫ ﺘداﺨﻝ اﻟوظﺎﺌف‬، ‫اﻟﻤﻬﺎم‬
ّ ‫ﺘداﺨﻝ‬
Exercise 1. Translate the previous passage into Arabic .
Exercise 2. Fill in this table with the suitable English
derivatives whenever possible, and write
down the Arabic equivalents of all the words
.
Verb Noun Adjective
English Arabic English Arabic English Arabi
c
purpose
resource
effect
organizatio
n
acknowledge
national
aim
match
constraint
private
market
economic
compete
theorist
frequent
sponsor
public
consequent

Exercise 3 . Translate these terms :

108
Bureau of Customs ‫ــــ‬ business ethics ‫ـــــ‬
Bureau of Labor Statistics ‫ــــ‬ business entity ‫ـــــ‬
Bureau of the Budget ‫ــــ‬ business enterprise ‫ـــــ‬
Bureau of the Census ‫ــــ‬ business expansion ‫ـــــ‬
business cycle ‫ــــ‬ business publication ‫ـــــ‬

109
110
 Helpful Vocabulary : 25
international banking ‫أﻋﻤﺎﻝ ﻤﺼرﻓﻴﺔ دوﻟﻴﺔ‬
world economy ‫اﻻﻗﺘﺼﺎد اﻟﻌﺎﻟﻤﻲ‬
rate of growth ‫ﻤﻌدﻝ اﻟﻨﻤو‬
international banks ‫ﻤﺼﺎرف دوﻟﻴﺔ‬
established ties ‫ رواﺒط وﺜﻴﻘﺔ‬، ‫رواﺒط راﺴﺨﺔ‬
mutual trust ‫ﺜﻘﺔ ﻤﺘﺒﺎدﻟﺔ‬
financial institutions ‫ﻤؤﺴﺴﺎت ﻤﺎﻟﻴﺔ‬
banking services ‫ﺼ ِرﻓﻴﺔ‬
ْ ‫ﺨدﻤﺎت َﻤ‬
medium-term loans ‫ﻗروض ﻤﺘوﺴطﺔ اﻷﺠﻝ‬
joint subsidiaries ‫ﻓروع ﻤﺘﻀﺎﻤﻨﺔ‬
specialist services ‫ﺨدﻤﺎت ﻤﺘﺨﺼﺼﺔ‬
export financing ‫ﺘﻤوﻴﻝ اﻟﺘﺼدﻴر‬
Euro-currency markets ‫أﺴواق اﻟﻌﻤﻼت اﻷوروﺒﻴﺔ‬
Euro-bond business ‫ﺘﺠﺎرة اﻟﺴﻨدات اﻷوروﺒﻴﺔ‬
fluctuation in exchange rates ‫ﺘذﺒذب ﻓﻲ أﺴﻌﺎر اﻟﺼرف‬
floating rates ‫ﻤﻌوﻤﺔ‬
‫أﺴﻌﺎر ﱠ‬
rates of inflation ‫ﻤﻌدﻻت اﻟﺘﻀﺨم‬
oil producers ‫ﻤﻨﺘﺠو اﻟﻨﻔط‬
unsettling influence ‫ﺘﺄﺜﻴر ﻏﻴر ﻤﺴﺘﻘر‬
international recession ‫ اﻨﻛﻤﺎش ) اﻗﺘﺼﺎدي ( دوﻟﻲ‬، ‫رﻛود دوﻟﻲ‬
foreign exchange markets ‫أﺴواق ﺼرف اﻟﻌﻤﻼت اﻷﺠﻨﺒﻴﺔ‬
destabilizing forces ‫ﻗوى ﺒﺎﻋﺜﺔ ﻋﻠﻰ ﻋدم اﻻﺴﺘﻘرار‬
heavy speculative losses ‫ﺨﺴﺎﺌر ﻤﺘوﻗﻌﺔ ﻛﺒﻴرة‬
central banks ‫ﻤﺼﺎرف ﻤرﻛزﻴﺔ‬

111
tighter supervision ‫أدق‬
ّ ‫ﻤـ ارﻗـﺒﺔ‬
Exercise 1. Translate the previous passage into Arabic .
Exercise 2. Fill in this table with the suitable English
derivatives whenever possible, and write
down the Arabic equivalents of all the words
.
Verb Noun Adjective
English Arabic English Arabic English Arabic
structure
maintain
economy
recent
growth
direct
extend

activity
short
remain
initiative
long
example
considerable
occur
typical
exchange
anticipate
profit

Exercise 3 . Translate these terms :

buying order ‫ ـ ـ ـ ـ ـ‬by tender ‫ـــــ‬
buying department ‫ ـ ـ ـ ـ ـ‬by-product ‫ـــــ‬
buying agent ‫ ـ ـ ـ ـ ـ‬cable credit ‫ـــــ‬

112
buying office ‫ ـ ـ ـ ـ ـ‬cable transfer ‫ـــــ‬
bylaws ‫ ـ ـ ـ ـ ـ‬calendar year ‫ـــــ‬

113
114
 Helpful Vocabulary : 26
multinational companies ‫ﺸرﻛﺎت ﻤﺘﻌددة اﻟﺠﻨﺴﻴﺎت‬
auto-parts manufacturer ‫ﺼﺎﻨﻊ ﻗطﻊ ﻏﻴﺎر اﻟﺴﻴﺎرات‬
production capacity ‫اﻟطﺎﻗﺔ اﻹﻨﺘﺎﺠﻴﺔ‬
growing demand ‫طﻠب ﻤﺘزاﻴد‬
capital budgeting committee ‫ﻟﺠﻨﺔ ﻤﻴزاﻨﻴﺔ رأس اﻟﻤﺎﻝ‬
board of directors ‫ ﻤﺠﻠس اﻟﻤدﻴرﻴن‬،‫ﻫﻴﺌﺔ اﻟﻤدﻴرﻴن‬
manufacturing plant ‫ﻤﺼﻨﻊ إﻨﺘﺎج‬
relevant tax laws ‫اﻟﻘواﻨﻴن اﻟﻀرﻴﺒﻴﺔ ذات اﻟﻌﻼﻗﺔ‬
restrictions on imports ‫ﻗﻴود ﻋﻠﻰ اﻟواردات‬
commercial laws and customs ‫اﻟﻘواﻨﻴن اﻟﺘﺠﺎرﻴﺔ واﻟرﺴوم اﻟﺠﻤرﻛﻴﺔ‬
risk factors ‫ﻋواﻤﻝ اﻟﻤﺨﺎطرة‬
unavoidable losses ‫ﺨﺴﺎﺌر ﻤﺤﺘوﻤﺔ‬
hypothetical manager ‫ﻤدﻴر اﻓﺘراﻀﻲ‬
exchange rates ‫أﺴﻌﺎر اﻟﺼرف‬
interest rates ‫أﺴﻌﺎر اﻟﻔﺎﺌدة‬
inflation rates ‫ﻤﻌدﻻت اﻟﺘﻀﺨم‬
operating costs ‫ﺘﻛﺎﻟﻴف اﻟﺘﺸﻐﻴﻝ‬
competitors’ prices ‫أﺴﻌﺎر اﻟﻤﻨﺎﻓﺴﻴن‬
be in no position to ‫ﻟﻴس ﻓﻲ وﻀﻊ ﻴﻤﻛﻨﻪ ﻤن أن‬
deutsche mark ‫اﻟﻤﺎرك اﻷﻟﻤﺎﻨﻲ‬

115
trade credit ‫ﺘﺴﻠﻴف ﺘﺠﺎري‬
prior to delivery ‫ﻗﺒﻝ اﻟﺘﺴﻠﻴم‬
forecasts of rates ‫اﻟﺘﻨﺒؤات ﺒﺎﻷﺴﻌﺎر‬
Exercise 1. Translate the previous passage into Arabic .
Exercise 2. Fill in this table with the suitable English
derivatives whenever possible, and write
down the Arabic equivalents of all the words
.
Verb Noun Adjective
English Arabic English Arabic English Arabic
size
decide
open
cost
available
analyze
exchange
present
estimate
forecast
export
feasible
reward
import
assess
question
familiar

Exercise 3 . Translate these terms :

116
call deposit ‫ ـ ـ ـ ـ ـ‬capital amount ‫ــــ‬
call for tenders ‫ ـ ـ ـ ـ ـ‬capital asset ‫ــــ‬
call loan ‫ ـ ـ ـ ـ ـ‬capital budget ‫ــــ‬
call money ‫ ـ ـ ـ ـ ـ‬capital ‫ــــ‬
consumption
capital account ‫ ـ ـ ـ ـ ـ‬capital costs ‫ــــ‬

117
118
 Helpful Vocabulary : 27
Euro-currency markets ‫أﺴواق اﻟﻌﻤﻼت اﻷوروﺒﻴﺔ‬
international finance ‫ﺘﻤوﻴﻝ َدوﻟﻲ‬
international trade ‫ﺘﺠﺎرة دوﻟﻴﺔ‬
medium-term lending ‫إﻗراض ﻤﺘوﺴط اﻷﺠﻝ‬
consortium banks ‫ﻤﺼﺎرف ﻤﺘﺤدة‬
Eurobond market ‫ﺴوق اﻟﺴﻨدات اﻷوروﺒﻴﺔ‬
domestic banks ‫ﻤﺼﺎرف ﻤﺤﻠﻴﺔ‬
interbank re-depositing ‫إﻋﺎدة اﻹﻴداع ﻋﺒر اﻟﺒﻨوك‬
net size ‫اﻟﺤﺠم اﻟﺼﺎﻓﻲ‬
sharp rise ‫ﺤﺎد‬
ّ ‫ارﺘﻔﺎع‬
oil companies ‫ﺸرﻛﺎت اﻟﻨﻔط‬
to deposit funds ‫ﻴودع اﻷﻤواﻝ‬
to attract deposits ‫ﻴﺠذب اﻟوداﺌﻊ‬
general disquiet ‫اﻟﻘﻠق اﻟﻌﺎم‬
recycling process ‫ﻋﻤﻠﻴﺔ إﻋﺎدة اﻟﺘدوﻴر‬
atmosphere of apprehension ‫اﻟﺤِذر‬ َ ‫ ﺠو ﻤن اﻟﺘرﻗب‬، ‫ﺠو ﻤن اﻟﺘرﻗب‬
substantial losses ‫ﺨﺴﺎﺌر ﻛﺒﻴرة‬
monetary authorities ‫ﺴﻠطﺎت ﻨﻘدﻴﺔ‬
to regain confidence ‫ﻴﺴﺘﻌﻴد اﻟﺜﻘﺔ‬

119
stablising response ‫اﺴﺘﺠﺎﺒﺔ ُﻤطَ ْﻤﺌِﻨﺔ‬

Exercise 1. Translate the previous passage into Arabic .

Exercise 2. Fill in this table with the suitable English
derivatives whenever possible, and write
down the Arabic equivalents of all the words
.
Verb Noun Adjective
English Arabic English Arabic English Arabic
provide
factor
sharp
include
year
near
place
retain
heavy
market
inject
trade
vast
deposit
willing
recycle
process

Exercise 3 . Translate these terms :

capital gain ‫ ـ ـ ـ ـ ـ‬capital market ‫ـــــ‬
capital gearing ‫ ـ ـ ـ ـ ـ‬capital owned ‫ـــــ‬

120
capital increase ‫ ـ ـ ـ ـ ـ‬capital reserve ‫ـــــ‬
capital decrease ‫ ـ ـ ـ ـ ـ‬capital shares ‫ـــــ‬
capital loss ‫ ـ ـ ـ ـ ـ‬capital surplus ‫ـــــ‬

121
122
 Helpful Vocabulary : 28

successful investing ‫اﻻﺴﺘﺜﻤﺎر اﻟﻨﺎﺠﺢ‬

personal financial planning ‫ﺘﺨطﻴط ﻤﺎﻟﻲ ﺸﺨﺼﻲ‬
financial security ‫اﻷﻤن اﻟﻤﺎﻟﻲ‬
hard-earned savings ‫ﻤدﺨرات ﻤﻛﺘﺴﺒﺔ ﺒﺼﻌوﺒﺔ‬
proper diversification ‫ﺘﻨوﻴﻊ ﻤﻨﺎﺴب‬
to regain the drop ‫ﻴﺴﺘﻌﻴد ) ﻗﻴﻤﺔ ( اﻻﻨﺨﻔﺎض‬
stock market ‫ﺴوق اﻷﺴﻬم‬
certificate of deposit ( C D ) ‫ﺸﻬﺎدة إﻴداع‬
periodic review ‫ﻤراﺠﻌﺔ ﻤﻨﺘظﻤﺔ‬
investment returns ‫ﻋواﺌد اﺴﺘﺜﻤﺎرﻴﺔ‬
in exchange for ‫ﻤﻘﺎﺒﻝ‬
for some reason ‫ﻟﺴﺒب ﻤﺎ‬
aggressive investment approach ‫ﻨﻬﺞ اﺴﺘﺜﻤﺎري ﺠريء‬
investment strategy ‫اﺴﺘراﺘﻴﺠﻴﺔ اﺴﺘﺜﻤﺎرﻴﺔ‬
investment risk ‫ﻤﺨﺎطر اﻻﺴﺘﺜﻤﺎر‬
relative attractiveness ‫ﺠﺎذﺒﻴﺔ ﻨﺴﺒﻴﺔ‬

123
investment mix ‫اﻟﺘﺸﻛﻴﻠﺔ اﻻﺴﺘﺜﻤﺎرﻴﺔ‬
to outpace inflation ‫ﻴﺴﺒق اﻟﺘﻀﺨم‬
average investor ‫اﻟﻤﺴﺘﺜﻤر اﻟﻌﺎدي‬
investment alternatives ‫ﺒداﺌﻝ اﺴﺘﺜﻤﺎرﻴﺔ‬
Exercise 1. Translate the previous passage into Arabic .
Exercise 2. Fill in this table with the suitable English
derivatives whenever possible, and write
down the Arabic equivalents of all the words
.

Verb Noun Adjective

English Arabic English Arabic English Arabic
person
value
force
age
invest
relative
period
attractive
drop
reason
achieve
risk
opposite
earn
preserve

124
 review
help

Exercise 3 . Translate these terms :

capital tax ‫ ـ ـ ـ ـ‬carriage paid ‫ـــــ‬
card index ‫ ـ ـ ـ ـ‬carried down ‫ـــــ‬
cargo liner ‫ ـ ـ ـ ـ‬carried forward ‫ـــــ‬
cargo value ‫ ـ ـ ـ ـ‬cash account ‫ـــــ‬
carriage forward ‫ ـ ـ ـ ـ‬cash advance ‫ـــــ‬

125
126
 Helpful Vocabulary : 29
current account ٍ ‫ﺤﺴﺎب‬
‫ﺠﺎر‬ ٌ
investment income ‫دﺨﻝ اﻻﺴﺘﺜﻤﺎر‬
tangible commodities ‫ﺴﻠﻊ ﻤﺤﺴوﺴﺔ‬
factors of production ‫ﻋواﻤﻝ اﻹﻨﺘﺎج‬
transportation costs ‫ﺘﻛﺎﻟﻴف اﻟﻨﻘﻝ‬
insurance premiums ‫أﻗﺴﺎط اﻟﺘﺄﻤﻴن‬
unilateral transfers ‫ﺘﺤوﻴﻼت ﻤن ﺠﺎﻨب واﺤد‬
foreign aid ‫اﻟﻤﻌوﻨﺔ اﻷﺠﻨﺒﻴﺔ‬
retirement pensions ‫رواﺘب اﻟﺘﻘﺎﻋد‬
account balances ‫ﻤوازﻴن اﻟﻤراﺠﻌﺔ‬
current account deficits ‫ﻋﺠز اﻟﺤﺴﺎب اﻟﺠﺎري‬
current account surplus ‫ﻓﺎﺌض اﻟﺤﺴﺎب اﻟﺠﺎري‬
the sum of ‫ﻤﺠﻤوع‬
merchandise trade deficit ‫ﻋﺠز ﺘﺠﺎرة اﻟﺒﻀﺎﺌﻊ‬
services surplus ‫ﻓﺎﺌض ﻓﻲ اﻟﺨدﻤﺎت‬
investment income deficit ‫ﻋﺠز ﻓﻲ اﻟدﺨﻝ اﻻﺴﺘﺜﻤﺎري‬
merchandise account ‫اﻟﺤﺴﺎب اﻟﺘﺠﺎري‬
persistent deficit ‫ ﻋﺠز داﺌم‬، ‫ﻋﺠز ﻤﺘواﺼﻝ‬
sizable surpluses ‫ﻓواﺌض ﻛﺒﻴرة‬
balance of payments ‫ﻤﻴزان اﻟﻤدﻓوﻋﺎت‬
debit items ‫ﺒﻨود ﻤدﻴﻨﺔ‬
credit items ‫ﺒﻨود داﺌﻨﺔ‬
net borrower ‫اﻟﻤﺴﺘدﻴن اﻟﺼﺎﻓﻲ‬

127
net lender ‫اﻟداﺌن اﻟﺼﺎﻓﻲ‬
Exercise 1. Translate the previous passage into Arabic .
Exercise 2. Fill in this table with the suitable English
derivatives whenever possible, and write
down the Arabic equivalents of all the words
.
Verb Noun Adjective
English Arabic English Arabic English Arabic
define
trade
pay
service
rapid
integrate
transfer
large
entry
unilateral
illustrate
lender
actual
market
borrower
persist
world

Exercise 3 . Translate these terms :

cash asset ‫ ـ ـ ـ ـ ـ‬cash deposit ‫ــــ‬
cash and carry ‫ ـ ـ ـ ـ ـ‬cash disbursement ‫ــــ‬
cash balance ‫ ـ ـ ـ ـ ـ‬cash discount ‫ــــ‬

128
cash bond ‫ ـ ـ ـ ـ ـ‬cash dispenser ‫ــــ‬
cash credit ‫ ـ ـ ـ ـ ـ‬cash dividend ‫ــــ‬

129
 Helpful vpcabulary : 30
account executive ‫اﻟﻤدﻴر اﻟﺘﻨﻔﻴذي ﻟﻠﺤﺴﺎﺒﺎت‬
brokerage houses ‫ﱠﻤ َﺴرة‬
ْ ‫ﺒﻴوت اﻟﺴ‬
prospective clients ‫اﻟﻌﻤﻼء اﻟﻤﺤﺘﻤﻠون‬
looking for suckers ‫ﻴﺒﺤﺜون ﻋن ﻤﻐﻔﻠﻴن‬
market value ‫ ﺴﻌر اﻟﺴﱡوق‬، ‫اﻟﻘﻴﻤﺔ اﻟﺴﱡوﻗﻴﺔ‬
couple approaching retirement ‫زوﺠﺎن ﻋﻠﻰ وﺸك اﻟﺘﻘﺎﻋد‬
costly mistake ‫ﺨطﺄ ﺠﺴﻴم‬
neurosurgeon ‫َﺠﱠراح أﻋﺼﺎب‬
tax situation ‫اﻟوﻀﻊ اﻟﻀرﻴﺒﻲ‬
access to the cash ‫اﻟوﺼوﻝ إﻟﻰ اﻟﻨﻘد‬
smartest investors ‫أذﻛﻰ اﻟﻤﺴﺘﺜﻤرﻴن‬
entire life savings ُ ‫ُﻤ ﱠدﺨرات‬
‫اﻟﻌ ْﻤر‬
with hindsight ‫ﺒﺎﻟﻨظر إﻟﻰ اﻟوراء‬
putting all the eggs in one basket ‫وﻀﻊ اﻟﺒﻴض ﻛﻠﻪ ﻓﻲ ﺴﻠﺔ واﺤدة‬
to reduce risk ‫ﻴﻘﻠﱢﻝ اﻟﻤﺨﺎطرة‬
government bonds ‫ﺴﻨدات ﺤﻛوﻤﻴﺔ‬
changes in interest rates ‫ﺘﻐﻴرات ﻓﻲ ﻤﻌدﻻت اﻟﻔﺎﺌدة‬
true diversification ‫ﺘﻨوﻴﻊ ﺤﻘﻴﻘﻲ‬
risk of loss ‫ﻤﺨﺎطرة اﻟﺨﺴﺎرة‬
expected return ‫اﻟﻌﺎﺌد اﻟﻤﺘوﻗﻊ‬
foreign stocks ‫أﺴﻬم أﺠﻨﺒﻴﺔ‬
business schools ‫ﻛﻠﻴﺎت إدارة اﻷﻋﻤﺎﻝ‬
investment company ‫ﺸرﻛﺔ اﺴﺘﺜﻤﺎر‬

130
mixed portfolio ‫ﻤﺤﻔظﺔ ﻤﺨﺘﻠطﺔ‬
Exercise 1. Translate the previous passage into Arabic .
Exercise 2. Fill in this table with the suitable English
derivatives whenever possible, and write
down the Arabic equivalents of all the words
.
Verb Noun Adjective
English Arabic English Arabic English Arabic
fancy
need
confident
voice
friendly
double
successful
tax
access
smart
strategy
save
match
average
energy
speak
example

Exercise 3 . Translate these terms :

cash in advance ‫ ـ ـ ـ ـ ـ‬cash payments ‫ـــــ‬
cash market ‫ ـ ـ ـ ـ ـ‬cash purchase ‫ـــــ‬
cash on ‫ ـ ـ ـ ـ ـ‬cash received ‫ـــــ‬

131
delivery
COD ‫ ـ ـ ـ ـ ـ‬cash sale ‫ـــــ‬
cash on receipt ‫ ـ ـ ـ ـ ـ‬cash surplus ‫ـــــ‬

132
133
 Helpful Vocabulary : 31
commercial bank ِ
‫ﻤﺼرف ﺘﺠﺎري‬
stock company ‫ﺸرﻛﺔ ﻤﺴﺎﻫﻤﺔ‬
network of branches ‫ﺸﺒﻛﺔ ﻓروع‬
bank’s operations ِ
‫اﻟﻤﺼرف‬ ‫ﻋﻤﻠﻴﺎت‬
current deposits ‫وداﺌﻊ ﺠﺎرﻴﺔ‬
fixed deposits ‫وداﺌﻊ ﻤرﺒوطﺔ ﻷﺠﻝ‬
savings deposits ‫وداﺌﻊ ﻤدﺨرات‬
repayable on demand ‫ﺘدﻓﻊ ﻋﻨد اﻟطﻠب‬
short-term credit ‫ﺘﺴﻠﻴف ﻗﺼﻴر اﻷﺠﻝ‬
borrowing and lending ‫اﺴﺘﻘراض ٕواﻗراض‬
current account ٍ ‫ﺤﺴﺎب‬
‫ﺠﺎر‬ ٌ
agreed rate of interest ‫ﻨﺴﺒﺔ ﻓﺎﺌدة ﻤﺘﻔق ﻋﻠﻴﻬﺎ‬
notice for ithdrawals ‫إﺸﻌﺎر ﺒﺎﻟﺴﺤوﺒﺎت‬
expiry of a fixed period ‫اﻨﺘﻬﺎء ﻤدة ﻤﺤددة‬
in return for ‫ﻤﻘﺎﺒﻝ‬
promissory notes ‫ﻛﻤﺒﻴﺎﻻت‬
pace of economic development ‫ﺴرﻋﺔ اﻟﻨﻤو اﻻﻗﺘﺼﺎدي‬
idle money ‫أﻤواﻝ ُﻤ َﻌطﱠﻠﺔ‬
investment services ‫ﺨدﻤﺎت اﺴﺘﺜﻤﺎرﻴﺔ‬
bank account ‫ﺤﺴﺎب ﻤﺼرﻓﻲ‬
orders for purchase ‫طﻠﺒﺎت اﻟﺸراء‬
to fall due ‫ﻴﺴﺘﺤق‬
on behalf of ‫ﻨﻴﺎﺒﺔ ﻋن‬

134
share certificate ‫ﺸﻬﺎدة اﻷﺴﻬم‬
Exercise 1. Translate the previous passage into Arabic .
Exercise 2. Fill in this table with the suitable English
derivatives whenever possible, and write
down the Arabic equivalents of all the words
.
Verb Noun Adjective
English Arabic English Arabic English Arabic
join
organize
branch
commercial
specialize
need
save
deposit
valuable
receive
service
profitable
fix
subscription
new
agree
mobilize
group
Exercise 3 . Translate these terms :
certificate of deposit ‫ـــــ‬ certificate of registry ‫ــــ‬
certificate of damage ‫ـــــ‬ certificate of stock ‫ــــ‬
certificate of indebtedness ‫ـــــ‬ certified check ‫ــــ‬

135
certificate of insurance ‫ـــــ‬ chain stores ‫ــــ‬
certificate of origin ‫ـــــ‬ charge sale ‫ــــ‬

136
137
 Helpful Vocabulary : 32
deposit contracts ‫ﻋﻘود اﻟوداﺌﻊ‬
banking business ‫اﻷﻋﻤﺎﻝ اﻟﻤﺼرﻓﻴﺔ‬
efficiency gains ‫اﻟﻛﻔﺎء ة‬
َ ‫ﻤﻛﺎﺴب ﻓﻲ‬
liquid funds ‫أﻤواﻝ ﺴﺎﺌﻠﺔ‬
long-term illiquid assets ‫أﺼوﻝ ﻏﻴر ﺴﺎﺌﻠﺔ طوﻴﻠﺔ اﻷﻤد‬
bank run ‫ﺴﺤب ﻏﻴر ﻋﺎدي ﻟﻠوداﺌﻊ‬
to leave no room for ‫ﻻ ﻴﺘرك ﻤﺠﺎﻻً ِﻝ‬
such that ‫ث ﱠ‬
‫أن‬ ُ ‫ﺒِ َﺤ ْﻴ‬
value of purchases ‫ﻗﻴﻤﺔ اﻟﻤﺸﺘرﻴﺎت‬
value of sales ‫ﻗﻴﻤﺔ اﻟﻤﺒﻴﻌﺎت‬
trade of goods and assets ‫ﺘﺠﺎرة اﻟﺴﱢﻠﻊ واﻷﺼوﻝ‬
to honor the obligation ‫ﻴﺤﺘرم اﻻﻟﺘزام‬
stable price ‫ﻤﺴﺘﻘر‬
ّ ‫ِﺴ ْﻌر‬
in compensation for a sale ‫ِﻋ َوﻀﺎً ﻋن ﻤﺒﻴﻌﺎت‬
on the depositor’s instruction ‫ﺤﺴب ﺘﻌﻠﻴﻤﺎت اﻟﻤودع‬
medium of exchange ‫وﺴﻴﻠﺔ ﺘﺒﺎدﻝ‬
to achieve a return ً‫ﻴﺤﻘق ﻋﺎﺌدا‬
payment system ‫ﻨظﺎم اﻟدﻓﻊ‬
prediction of withdrawals ‫اﻟﺘﻨﺒؤ ﺒﺎﻟﺴﺤوﺒﺎت‬
deposit-taking ‫أﺨذ اﻟوداﺌﻊ‬
to pay on demand ‫ﻴدﻓﻊ ﻋﻨد اﻟطﻠب‬

138
deposited money ‫اﻟﻤودﻋﺔ‬
َ ‫اﻟﻨﻘود‬
Exercise 1. Translate the previous passage into Arabic .
Exercise 2. Fill in this table with the suitable English
derivatives whenever possible, and write
down the Arabic equivalents of all the words
.
Verb Noun Adjective
English Arabic English Arabic English Arabic
present
efficiency
vulnerable
focus
invest
purchase
certain
gain
run
achieve
buy
sell
trade
equal
prediction
exchange
excess

Exercise 3 . Translate these terms :

date of dispatch ‫ ـ ـ ـ ـ ـ‬debit advice ‫ـــــ‬
date of effect ‫ ـ ـ ـ ـ ـ‬debit balance ‫ـــــ‬
date of issue ‫ ـ ـ ـ ـ ـ‬debit interest ‫ـــــ‬

139
date of maturity ‫ ـ ـ ـ ـ ـ‬debt management ‫ـــــ‬
debit account ‫ ـ ـ ـ ـ ـ‬debtor country ‫ـــــ‬

140
141
 Helpful Vocabulary : 33
financial market transactions ‫ﻤﻌﺎﻤﻼت اﻟﺴوق اﻟﻤﺎﻟﻲ‬
surplus units ‫وﺤدات اﻟﻔﺎﺌض‬
deficit units ‫وﺤدات اﻟﻌﺠز‬
federal government ‫اﻟﺤﻛوﻤﺔ اﻻﺘﺤﺎدﻴﺔ‬
budget deficit ‫ﻋﺠز اﻟﻤﻴزاﻨﻴﺔ‬
Federal Reserve System ‫ﻨظﺎم اﻻﺤﺘﻴﺎطﻲ اﻻﺘﺤﺎدي‬
checking account ٍ ‫ﺤﺴﺎب‬
‫ﺠﺎر‬ ٌ
more marketable ‫أﻛﺜر ﻗﺎﺒﻠﻴﺔ ﻟﻠﺘﺴوﻴق‬
prior to maturity ‫ﻗﺒﻝ اﻻﺴﺘﺤﻘﺎق‬
money market ‫ﺴوق اﻟﻌﻤﻠﺔ‬
capital market ‫ﺴوق رأس اﻟﻤﺎﻝ‬
degree of liquidity ‫درﺠﺔ اﻟﺴﻴوﻟﺔ‬
annualized return ‫ﻋﺎﺌد ﺴﻨوي‬
New York Stock Exchange ‫اﻟﺴوق اﻟﻤﺎﻟﻲ ﻓﻲ ﻨﻴوﻴورك‬
OTC market ‫ﺴوق ﺨﺎرج اﻟﺴوق اﻟرﺴﻤﻴﺔ‬
in response to demand ‫اﺴﺘﺠﺎﺒﺔ ﻟﻠطﻠب‬
tax status ‫اﻟوﻀﻊ اﻟﻀرﻴﺒﻲ‬
individual investor ‫ﻤﺴﺘﺜﻤر ﻓردي‬
institutional investor ‫ﻤﺴﺘﺜﻤر ﻤؤﺴﺴﻲ‬

142
bond prices ‫أﺴﻌﺎر اﻟﺴﻨدات‬
market response ‫اﺴﺘﺠﺎﺒﺔ اﻟﺴوق‬
market participants ‫اﻟﻤﺸﺘرﻛون ﻓﻲ اﻟﺴوق‬
Exercise 1. Translate the previous passage into Arabic .
Exercise 2. Fill in this table with the suitable English
derivatives whenever possible, and write
down the Arabic equivalents of all the words
.
Verb Noun Adjective
English Arabic English Arabic English Arabic
purchase
participant
sell
provide
fund
invest
regulation
use
proceed
liquid
represent
preferable
plan
instrument
immediate
issue
position
return

Exercise 3 . Translate these terms :

143
easy terms ‫ــــ‬ eligible investment ‫ــــ‬
economic statistics ‫ــــ‬ employee motivation ‫ــــ‬
economic stability ‫ــــ‬ employee morale ‫ــــ‬
economic self-sufficiency ‫ــــ‬ employee office ‫ــــ‬
elastic currency ‫ــــ‬ employee volume ‫ــــ‬

144
145
 Helpful Vocabulary : 34
commercial lending ‫إﻗراض ﺘﺠﺎري‬
lending decision ‫ﻗرار اﻹﻗراض‬
clearing bank ‫ﺼ ِرف ُﻤﻘَ ﱠ‬
‫ﺎﺼﺔ‬ ْ ‫َﻤ‬
in decline ‫ ﻓﻲ ﻫﺒوط‬، ‫ﻓﻲ ﺘراﺠﻊ‬
its market share ‫ﺤﺼﺘﻬﺎ ﻓﻲ اﻟﺴوق‬
commercial funding ‫ﺘﻤوﻴﻝ ﺘﺠﺎري‬
products markets ‫أﺴواق اﻟﻤﻨﺘوﺠﺎت‬
bank lending ِ
‫ﻤﺼرﻓﻲ‬ ‫إﻗراض‬
assessment of risk ‫ﺘﻘﻴﻴم اﻟﻤﺨﺎطرة‬
commercial borrowers ‫ﻤﻘﺘرﻀون ﺘﺠﺎرﻴون‬
as to the extent ‫ﻓﻴﻤﺎ ﻴﺘﻌﻠق ﺒﻤدى‬
available statistics ‫إﺤﺼﺎﺌﻴﺎت ﺠﺎﻫزة‬
to be in a better position to ‫ﻴﻛون ﻓﻲ وﻀﻊ أﻓﻀﻝ ِﻝ‬
finance theory ‫ﻨظرﻴﺔ اﻟﺘﻤوﻴﻝ‬
long-term finance ‫ﺘﻤوﻴﻝ ﺒﻌﻴد اﻷﻤد‬
medium-term finance ‫ﺘﻤوﻴﻝ ﻤﺘوﺴط اﻷﻤد‬
short-term finance ‫ﺘﻤوﻴﻝ ﻗﺼﻴر اﻷﻤد‬
repayment date ‫ﺘﺎرﻴﺦ اﻟﺘﺴدﻴد‬
equity holders ‫ﺤﺎﻤﻠو اﻷﺴﻬم‬
bank loan ‫ﻗرض ﻤﺼرﻓﻲ‬
convertible loan ‫ﻗرض ﻗﺎﺒﻝ ﻟﻠﺘﺤوﻴﻝ‬
debt finance ‫ﺘﻤوﻴﻝ ﺒﺎﻻﻗﺘراض‬
with the exception of ‫ﺒﺎﺴﺘﺜﻨﺎء‬
working capital ‫اﻟرأﺴﻤﺎ ُﻝ اﻟﻌﺎﻤ ُﻝ‬

146
to be sourced from ‫َﻴ ِـرد ِﻤ ْـن‬
Exercise 1. Translate the previous passage into Arabic .
Exercise 2. Fill in this table with the suitable English
derivatives whenever possible, and write
down the Arabic equivalents of all the words
.
Verb Noun Adjective
English Arabic English Arabic English Arabic
relate
vigorous
follow
summary
brief
lend
structure
borrow
example
provide
commerce
decide
finance
make
drama
fund
push

Exercise 3 . Translate these terms :

face value ‫ ـ ـ ـ ـ‬filing system ‫ــــ‬
factoring company ‫ ـ ـ ـ ـ‬finance company ‫ــــ‬
factory price ‫ ـ ـ ـ ـ‬financial ledger ‫ــــ‬

147
false money ‫ ـ ـ ـ ـ‬fire insurance ‫ــــ‬
false check ‫ ـ ـ ـ ـ‬fixed premium ‫ــــ‬

148
149
 Helpful Vocabulary : 35
trading concern ‫ﻤﺼﻠﺤﺔ ﺘﺠﺎرﻴﺔ‬
trading ‫ ﺘﺠﺎرة‬، ‫ﻤﺘﺎﺠرة‬
retail trade ‫ﺘﺠﺎرة اﻟﺘﺠزﺌﺔ‬
turnover in excess of ‫ﺘداوﻝ ﺒﻤﺎ ﻴزﻴد ﻋن‬
Dept of Trade ‫و ازرة اﻟﺘﺠﺎرة‬
prime documents ‫اﻟوﺜﺎﺌق اﻷﺴﺎﺴﻴﺔ‬
invoices from suppliers ‫وردﻴن‬
‫اﻟﻤ ﱢ‬
ُ ‫ﻓواﺘﻴر ﻤن‬
cheque stub ‫َﻛ ْﻌب اﻟﺸﻴك‬
ledger ‫دﻓﺘر اﻷﺴﺘﺎذ‬
fuel and power ‫ اﻟوﻗود واﻟطﺎﻗﺔ‬، ‫اﻟﺒﻨزﻴن واﻟﻛﻬرﺒﺎء‬
debtor and creditor ‫ﻤدﻴن وداﺌن‬
separate account ‫ﺤﺴﺎب ﻤﻨﻔﺼﻝ‬
double entry system ‫طرﻴﻘﺔ اﻟﻘﻴد اﻟﻤزدوج‬
increases in assets ‫زﻴﺎدات ﻓﻲ اﻷﺼوﻝ‬
accounting record ‫ﺴﺠﻝ ﻤﺤﺎﺴﺒﻲ‬
credit balance ‫رﺼﻴد داﺌن‬
debit balance ‫رﺼﻴد ﻤدﻴن‬
credit entries ‫ﻗﻴودات داﺌﻨﺔ‬
debit entries ‫ﻗﻴودات ﻤدﻴﻨﺔ‬

150
bought ledger ‫دﻓﺘر اﻷﺴﺘﺎذ ﻟﻠﻤﺸﺘرﻴﺎت‬
sales ledger ‫دﻓﺘر اﻷﺴﺘﺎذ ﻟﻠﻤﺒﻴﻌﺎت‬
nominal ledger ‫اﻻﺴﻤﻲ‬
ّ ‫دﻓﺘر اﻷﺴﺘﺎذ‬
Exercise 1. Translate the previous passage into Arabic .
Exercise 2. Fill in this table with the suitable English
derivatives whenever possible, and write
down the Arabic equivalents of all the words
.
Verb Noun Adjective
English Arabic English Arabic English Arabic
trade
generate
excess
employ
purchase
form
flow
record
operate
illustrate
service
supply
loss
pay
debit
receive
credit

Exercise 3 . Translate these terms :

general expenses ‫ ـ ـ ـ ـ‬goods in stock ‫ـــ‬

151
general tariff ‫ ـ ـ ـ ـ‬government revenues ‫ـــ‬
general manager ‫ ـ ـ ـ ـ‬green goods ‫ـــ‬
goods returned ‫ ـ ـ ـ ـ‬gross earnings ‫ـــ‬
goods in bulk ‫ ـ ـ ـ ـ‬gross sales ‫ـــ‬

152
153
 Helpful Vocabulary : 36
financial statement ‫ﺒﻴﺎن ﻤﺎﻟﻲ‬
balance sheet ‫ﻤﻴزاﻨﻴﺔ ﻋﺎﻤﺔ‬
income statement ‫ﺒﻴﺎن اﻟدﺨﻝ‬
accounting period ‫ﻓﺘرة ﻤﺤﺎﺴﺒﻴﺔ‬
cash flows ‫ﺤرﻛﺔ اﻟﻨﻘد‬
hotel company ‫ﺸرﻛﺔ ﻓﻨدﻗﻴﺔ‬
current liabilities ‫ اﻟﺘزاﻤﺎت ﻗﺼﻴرة اﻷﺠﻝ‬، ‫دﻴون ﺤﺎﻟﻴﺔ‬
long-term liabilities ‫دﻴون ﺒﻌﻴدة اﻷﺠﻝ‬
given date ‫ﺘﺎرﻴﺦ ﻤﺤدد‬
owners’ equity ‫ﺤﻘوق اﻟﻤﺎﻟﻛﻴن‬
accounting equation ‫اﻟﻤﻌﺎدﻟﺔ اﻟﻤﺤﺎﺴﺒﻴﺔ‬
revenues and expenses ‫اﻹﻴرادات واﻟﻤﺼروﻓﺎت‬
marketable securities ‫أوراق ﻤﺎﻟﻴﺔ ﻗﺎﺒﻠﺔ ﻟﻠﺘﺴوﻴق‬
accounts receivable ‫ﺤﺴﺎب ﻤدﻴن‬
prepaid expenses ً‫ﻤﺼروﻓﺎت ﻤدﻓوﻋﺔ ﻤﻘدﻤﺎ‬
total current assets ‫إﺠﻤﺎﻟﻲ اﻷﺼوﻝ اﻟﺤﺎﻟﻴﺔ‬
accumulated depreciation ‫ﻫﺒوط اﻟﻘﻴﻤﺔ اﻟﺘراﻛﻤﻲ‬
accrued income taxes ‫ﻀراﺌب اﻟدﺨﻝ اﻟﻤﺘﺠﻤﻌﺔ‬
deferred income taxes ‫ﻀراﺌب اﻟدﺨﻝ اﻟﻤؤﺠﻠﺔ‬

154
retained earnings ‫أرﺒﺎح ﻤﺤﺘﺠزة‬
Exercise 1. Translate the previous passage into Arabic .
Exercise 2. Fill in this table with the suitable English
derivatives whenever possible, and write
down the Arabic equivalents of all the words
.

Verb Noun Adjective

English Arabic English Arabic English Arabic
state
finance
prepare
balance
general
end
accept
period
reflect
value
claim
date
oblige
residue

Exercise 3 . Translate these terms :

155
hard currency ‫ ـ ـ ـ ـ‬housing corporation ‫ـــ‬
health insurance ‫ ـ ـ ـ ـ‬hush money ‫ـــ‬
heavy loss ‫ ـ ـ ـ ـ‬illegal sale ‫ـــ‬
home market ‫ ـ ـ ـ ـ‬import deposit ‫ـــ‬
home consumption ‫ ـ ـ ـ ـ‬immediate shipment ‫ـــ‬

156
157
 ‫‪Helpful Vocabulary :‬‬ ‫‪37‬‬
‫‪definitive description‬‬ ‫وﺼف ﻤﺤ ﱢدد ‪ ،‬وﺼف ﺘﻌرﻴﻔﻲ‬
‫‪in place of‬‬ ‫ﺒدﻻً ﻤن‬
‫‪financial reporting standards‬‬ ‫ﻤﻌﺎﻴﻴر اﻟﺘﻘرﻴر اﻟﻤﺎﻟﻲ‬
‫‪FASB‬‬ ‫ﻤﺠﻠس ﻤﻌﺎﻴﻴر اﻟﻤﺤﺎﺴﺒﺔ اﻟﻤﺎﻟﻴﺔ‬
‫‪GASB‬‬ ‫ﻤﺠﻠس ﻤﻌﺎﻴﻴر اﻟﻤﺤﺎﺴﺒﺔ اﻟﺤﻛوﻤﻴﺔ‬
‫‪GAAP‬‬ ‫ﻤﺒﺎدئ اﻟﻤﺤﺎﺴﺒﺔ اﻟﻤﻘﺒوﻟﺔ ﻋﺎﻤﺔً‬
‫‪profit-seeking businesses‬‬ ‫ﺸرﻛﺎت ﺒﺎﺤﺜﺔ ﻋن اﻟرﺒﺢ‬
‫‪to render services‬‬ ‫ﻴﻘدم ﺨدﻤﺎت‬
‫‪standards-setting organization‬‬ ‫ﻤﻨظﻤﺔ ﻤﺤددة ﻟﻠﻤﻌﺎﻴﻴر‬
‫‪in proportion to‬‬ ‫ﻤﺘﻨﺎﺴﺒﺔ ﻤﻊ‬
‫‪state law‬‬ ‫ﻗﺎﻨون اﻟوﻻﻴﺔ‬
‫‪in conformity with‬‬ ‫ﻤﺘﻤﺎﺸﻴﺎً ﻤﻊ ‪ ،‬ﻤﻨﺴﺠﻤﺎً ﻤﻊ‬
‫‪no parallel‬‬ ‫ﻻ ﻨظﻴر ﻟﻬﺎ‬
‫‪in many respects‬‬ ‫ﻓﻲ ﺠواﻨب ﻋدﻴدة‬
‫‪similar … in that‬‬ ‫ﻤﺸﺎﺒﻬﺔ ‪ ...‬ﻤن ﺤﻴث‬
‫‪economic benefits‬‬ ‫ﻋواﺌد اﻗﺘﺼﺎدﻴﺔ‬
‫‪nongovernmental entity‬‬ ‫ﻤؤﺴﺴﺔ ﻏﻴر ﺤﻛوﻤﻴﺔ‬
‫‪not-for-profit entity‬‬ ‫ﻤؤﺴﺴﺔ ﻏﻴر رﺒﺤﻴﺔ‬
‫‪AICPA‬‬ ‫اﻟﻤﻌﻬد اﻷﻤرﻴﻛﻲ ﻟﻠﻤﺤﺎﺴﺒﻴن اﻟﻌﺎﻤﻴن اﻟﻤﺠﺎزﻴن‬
‫‪conceptual considerations‬‬ ‫اﻋﺘﺒﺎرات ﻤﻔﺎﻫﻴﻤﻴﺔ‬
‫‪body of standards‬‬ ‫ﻤﺠﻤوﻋﺔ ﻤﻌﺎﻴﻴر‬

‫‪158‬‬
to address broad issues ‫ﻴﻌﺎﻟﺞ ﻤﺸﻛﻼت واﺴﻌﺔ‬
Exercise 1. Translate the previous passage into Arabic .
Exercise 2. Fill in this table with the suitable English
derivatives whenever possible, and write
down the Arabic equivalents of all the words
.
Verb Noun Adjective
English Arabic English Arabic English Arabic
practice
maintain
concise
accept
succeed
local
seek
involve
authority
separate
hold
profit
own
broad
render
standard
require

Exercise 3 . Translate these terms :

instalment bond ‫ ـ ـ ـ ـ‬intermediate goods ‫ــــ‬
instalment loan ‫ ـ ـ ـ ـ‬internal auditor ‫ــــ‬
insurable property ‫ ـ ـ ـ ـ‬interim receipt ‫ــــ‬

159
insurance broker ‫ ـ ـ ـ ـ‬interim accounts ‫ــــ‬
insurance register ‫ ـ ـ ـ ـ‬interest rates ‫ــــ‬

160
161
 Helpful Vocabulary : 38
reporting of information ‫إﺒﻼغ اﻟﻤﻌﻠوﻤﺎت‬
decision makers ‫ﺼﱠﻨﺎع اﻟﻘرار‬
ُ
flow of accounting information ‫ﺘدﻓﱡق اﻟﻤﻌﻠوﻤﺎت اﻟﻤﺤﺎﺴﺒﻴﺔ‬
communication of financial information ‫ﻨﻘﻝ اﻟﻤﻌﻠوﻤﺎت اﻟﻤﺎﻟﻴﺔ‬
conceptual level ‫اﻟﻤﻔﻬوﻤﻲ‬
ّ ‫ اﻟﻤﺴﺘوى‬، ‫اﻝﻤﺴﺘوى اﻝﻨظري‬
from the accounting viewpoint ‫ﻤن وﺠﻬﺔ ﻨظر ﻤﺤﺎﺴﺒﻴﺔ‬
evolving needs of the society ‫اﻟﺤﺎﺠﺎت اﻟﻤﺘطورة ﻟﻠﻤﺠﺘﻤﻊ‬
diverse and complex ‫ﻤﺘﻨوع وﻤﻌﻘد‬
significant inflation ‫ ﺘﻀﺨ ﱡم ﻫﺎم‬، ‫ﺘﻀﺨم ﻛﺒﻴر‬
sole proprietorship ‫ِﻤﻠﻛﻴﺔ ﻓردﻴﺔ‬
partnership contract ‫ﻋﻘد ﺸرﻛﺔ ﺘﻀﺎﻤﻨﻴﺔ‬
division of income ‫ﺘﻘﺎﺴم اﻟدﺨﻝ‬
ُ
reporting period ‫ﻓﺘرة اﻹﺒﻼغ‬
distribution of resources ‫ﺘوزﻴﻊ اﻟﻤوارد‬
alternative uses ‫اﺴﺘﺨداﻤﺎت ﺒدﻴﻠﺔ‬
free enterprise ‫ﻨﺸﺎط اﻗﺘﺼﺎدي ﺤر‬
governmental sector ‫اﻟﻘطﺎع اﻟﺤﻛوﻤﻲ‬
sound decisions ‫ﻗ اررات ﺴﻠﻴﻤﺔ‬
in direct proportion to ‫ ﺒﻨﺴﺒﺔ ﻤﺒﺎﺸرة ﻤﻊ‬، ‫ﺒﻨﺴﺒﺔ طردﻴﺔ ﻤﻊ‬
to meet this need ‫ﻟﻴﻠﺒﱢﻲ ﻫذﻩ اﻟﺤﺎﺠﺔ‬
unique environment ‫اﻟﺒﻴﺌﺔ اﻟﻔرﻴدة‬

162
Exercise 1. Translate the previous passage into Arabic .
Exercise 2. Fill in this table with the suitable English
derivatives whenever possible, and write
down the Arabic equivalents of all the words
.
Verb Noun Adjective
English Arabic English Arabic English Arabi
c
measure
capital
define
retail
discuss
separate
contract
educate
operation
legal
strengthen
exchange
allocated
follow
effect
theoretical
scarce

Exercise 3 . Translate these terms :

job announcement ‫ ـ ـ ـ ـ‬joint agreement ‫ــــ‬
job evaluation ‫ ـ ـ ـ ـ‬joint committee ‫ــــ‬
job description ‫ ـ ـ ـ ـ‬joint creditor ‫ــــ‬

163
job costing ‫ ـ ـ ـ ـ‬joint debtor ‫ــــ‬
joint account ‫ ـ ـ ـ ـ‬joint endorsement ‫ــــ‬

164
165
 Helpful Vocabulary : 39
management positions ‫ﻤواﻗﻊ إدارﻴﺔ‬
women managers ‫اﻟﻤدﻴرات‬
junior and middle positions ‫اﻟﻤواﻗﻊ اﻟﺼﻐرى واﻟوﺴطﻰ‬
top jobs ‫اﻟوظﺎﺌف اﻟﻌﻠﻴﺎ‬
gathering statistics ‫ﺠﻤﻊ اﻹﺤﺼﺎءات‬
middle-aged men ‫اﻟﻌ ْﻤر‬
ُ ‫رﺠﺎﻝ ﻓﻲ وﺴط‬
equal opportunities ‫اﻟﻔرص اﻟﻤﺘﻛﺎﻓﺌﺔ‬
industrial agenda ‫ﺠدوﻝ اﻷﻋﻤﺎﻝ اﻟﺼﻨﺎﻋﻲ‬
demographic time bomb ‫اﻟﻘﻨﺒﻠﺔ اﻟﻤوﻗوﺘﺔ اﻟﺴﻛﺎﻨﻴﺔ‬
anticipated drop ‫اﻨﺨﻔﺎض ﻤﺘوﻗﻊ‬
skill shortages issue ‫ﻤﺸﻛﻠﺔ ﻨﻘﺼﺎن اﻟﻤﻬﺎرات‬
for the moment ً‫ﻤؤﻗﺘﺎ‬
bank industry ‫اﻟﺼﻨﺎﻋﺔ اﻟﻤﺼرﻓﻴﺔ‬
is down-sizing ‫ﺘﻘﻠص ﺤﺠﻤﻬﺎ‬
public-sector managers ‫ﻤدراء اﻟﻘطﺎع اﻟﻌﺎم‬
job segregation by sex ‫اﻟﻔﺼﻝ اﻟوظﻴﻔﻲ ﺤﺴب اﻟﺠﻨس‬
health services ‫ﺨدﻤﺎت ﺼﺤﻴﺔ‬
cadre occupations ‫وظﺎﺌف إدارﻴﺔ‬
chief executive ‫ﻤدﻴر ﺘﻨﻔﻴذي‬
nursery school ‫ﻤدرﺴﺔ ﺤﻀﺎﻨﺔ‬
part-time employment ‫ﺘوظﻴف ﺒﺎﻟدوام اﻟﺠزﺌﻲ‬
company directors ‫ﻤدراء اﻟﺸرﻛﺎت‬
less career-oriented ‫أﻗﻝ اﻫﺘﻤﺎﻤﺎً ﺒﺎﻟوظﻴﻔﺔ‬

166
tend to be concentrated in ‫ﺘﻤﻴﻝ إﻟﻰ اﻟﺘرﱡﻛز ﻓﻲ‬
Exercise 1. Translate the previous passage into Arabic .
Exercise 2. Fill in this table with the suitable English
derivatives whenever possible, and write
down the Arabic equivalents of all the words
.
Verb Noun Adjective
English Arabic English Arabic English Arabic
position
number
estimate
statistics
regular
gather
situation
short
unite
school
high
employ
drop
anticipate
segregation
particular
concentrate

Exercise 3 . Translate these terms :

labor cost ‫ ـ ـ ـ ـ ـ‬landed estate ‫ـــــ‬
labor contract ‫ ـ ـ ـ ـ ـ‬landing certificate ‫ـــــ‬
labor law ‫ ـ ـ ـ ـ ـ‬landing sale ‫ـــــ‬

167
labor market ‫ ـ ـ ـ ـ ـ‬landlord liability ‫ـــــ‬
land bank ‫ ـ ـ ـ ـ ـ‬lapsed coupon ‫ـــــ‬

168
169
 Helpful Vocabulary : 40
business transactions ‫ﻤﻌﺎﻤﻼت ﺘﺠﺎرﻴﺔ‬
profit-making enterprises ‫ﻤﺸﺎرﻴﻊ رﺒﺤﻴﺔ‬
non-profit organizations ‫ﻤﻨظﻤﺎت ﻏﻴر رﺒﺤﻴﺔ‬
managerial decisions ‫ﻗ اررات إدارﻴﺔ‬
accounting records ‫ﺴﺠﻼت ﻤﺤﺎﺴﺒﻴﺔ‬
efficient operation ‫فء‬
ْ ‫ﺘﺸﻐﻴﻝ ُﻛ‬
governmental agencies ‫وﻛﺎﻻت ﺤﻛوﻤﻴﺔ‬
present and prospective creditors ‫اﻟداﺌﻨون اﻟﺤﺎﻟﻴون واﻟﻤﺘوﻗﻌون‬
data analysis ‫ﺘﺤﻠﻴﻝ اﻟﺒﻴﺎﻨﺎت‬
interpretation of reports ‫ﺘﻔﺴﻴر اﻟﺘﻘﺎرﻴر‬
financial statements ‫ﺒﻴﺎﻨﺎت ﻤﺎﻟﻴﺔ‬
balance sheet ‫اﻟﻤﻴزاﻨﻴﺔ اﻟﻌﺎﻤﺔ‬
income statement ‫ﺒﻴﺎن اﻟدﺨﻝ‬
funds statement ‫ﺒﻴﺎن اﻷﻤواﻝ‬
financial position ‫اﻟوﻀﻊ اﻟﻤﺎﻟﻲ‬
business entity ‫ﻛﻴﺎن ﺘﺠﺎري‬
assets and liabilities ‫ اﻟﻤوﺠودات واﻻﻟﺘزاﻤﺎت‬، ‫اﻷﺼوﻝ واﻟدﻴون‬
subjective opinion ‫رأي ذاﺘﻲ‬

170
values on the books ( ‫اﻟﻘﻴم ﻓﻲ اﻟدﻓﺎﺘر ) اﻟﻤﺤﺎﺴﺒﻴﺔ‬
current value ‫اﻟﻘﻴﻤﺔ اﻟﺤﺎﻟﻴﺔ‬
amount of depreciation ‫ﻛﻤﻴﺔ ﻫﺒوط اﻟﻘﻴﻤﺔ‬

Exercise 1. Translate the previous passage into Arabic .

Exercise 2. Fill in this table with the suitable English
derivatives whenever possible, and write
down the Arabic equivalents of all the words
.
Verb Noun Adjective
English Arabic English Arabic English Arabic
provide
need
profit
philanthropic
record
fraternal
desire
necessity
present
manage
import
base
system
wide
state
design
fund

Exercise 3 . Translate these terms :

171
letter of advice ‫ ـ ـ ـ ـ‬letter of trust ‫ــــ‬
letter of credit ‫ ـ ـ ـ ـ‬life policy ‫ــــ‬
letter of delegation ‫ ـ ـ ـ ـ‬liquid funds ‫ــــ‬
letter of guarantee ‫ ـ ـ ـ ـ‬liquid ratio ‫ــــ‬
letter of introduction ‫ ـ ـ ـ ـ‬live storage ‫ــــ‬

172
173
 Helpful Vocabulary : 41
accounting principles ‫ ﻤﺒﺎدئ ﻤﺤﺎﺴﺒﻴﺔ‬، ‫ﻤﺒﺎدئ اﻟﻤﺤﺎﺴﺒﺔ‬
construction projects ‫ﻤﺸﺎرﻴﻊ إﻨﺸﺎﺌﻴﺔ‬
business operations ‫ﻋﻤﻠﻴﺎت ﺘﺠﺎرﻴﺔ‬
accounting system ‫ﻨظﺎم ﻤﺤﺎﺴﺒﻲ‬
in the wake of ‫ﻓﻲ ﺒداﻴﺔ‬
Greek conquest ‫اﻟﻐزو اﻟﻴوﻨﺎﻨﻲ‬
responsibility accounting ‫اﻟﻤﺤﺎﺴﺒﺔ اﻟﻤﺴؤوﻟﺔ‬
audited accounts ‫ﺤﺴﺎﺒﺎت ﻤدﻗﻘﺔ‬
Great Depression ‫اﻟﻛﺴﺎد اﻟﻛﺒﻴر‬
NYSE ‫اﻟﺴوق اﻟﻤﺎﻟﻲ ﻓﻲ ﻨﻴوﻴورك‬
interests of investors ‫ﻤﺼﺎﻟﺢ اﻟﻤﺴﺘﺜﻤرﻴن‬
AAA ‫ﺠﻤﻌﻴﺔ اﻟﻤﺤﺎﺴﺒﺔ اﻷﻤرﻴﻛﻴﺔ‬
tentative statement ‫ﺒﻴﺎن ﻤؤﻗت‬
so much remains ‫ﻴﺒﻘﻰ اﻟﻛﺜﻴر‬
theoretical basis ‫أﺴﺎس ﻨظري‬
practice of accounting ‫ ﻤﻤﺎرﺴﺔ اﻟﻤﺤﺎﺴﺒﺔ‬، ‫ﻤﻬﻨﺔ اﻟﻤﺤﺎﺴﺒﺔ‬
revision in wording ‫ﻤراﺠﻌﺔُ اﻟﺼﻴﺎﻏﺔ‬
to the effect that ‫ُﻤﻔَﺎدﻩ أ ﱠ‬
‫َن‬
in accordance with ‫ِط ْﺒﻘَﺎً ِﻝ‬
to comply with ِ‫ﻴﻠﺘزم ﺒـ‬
authoritative organizations ‫ﻤﻨظﻤﺎت ذات ﻨﻔوذ‬

174
Exercise 1. Translate the previous passage into Arabic .
Exercise 2. Fill in this table with the suitable English
derivatives whenever possible, and write
down the Arabic equivalents of all the words
.
Verb Noun Adjective
English Arabic English Arabic English Arabic
acquisition
acceptance
private
indicate
influence
personal
contain
surprise
gradual
develop
Greece
discover
period
coherent
wake
theory
compare
effect

Exercise 3 . Translate these terms :

maintenance costs ‫ــــ‬ manufacturing overhead ‫ـــ‬
management consultant ‫ــــ‬ merchandise mark ‫ـــ‬
management accounts ‫ــــ‬ merchant marine ‫ـــ‬

175
managing director ‫ــــ‬ monetary reform ‫ـــ‬
manufacturing accounting ‫ــــ‬ monetary reserves ‫ـــ‬

176
 Helpful Vocabulary : 42
partnership act ‫اﺘﻔﺎﻗﻴﺔ ﺸرﻛﺔ اﻟﺘﻀﺎﻤن‬
partnership act ‫ﻗﺎﻨون ﺸرﻛﺎت اﻟﺘﻀﺎﻤن‬
agreement to the contrary ‫اﺘﻔﺎﻗﻴﺔ ﺘﻨص ﻋﻠﻰ ﺨﻼف ذﻟك‬
interests of partners ‫ﻤﺼﺎﻟﺢ اﻟﺸرﻛﺎء‬
express or implied ً‫ﺼراﺤﺔً أو ﻀﻤﻨﺎ‬
to be entitled to ‫ﻴﺴﺘﺤق‬
capital and profits ‫رأس اﻟﻤﺎﻝ واﻷرﺒﺎح‬
in respect of ِ‫ﻓﻴﻤﺎ ﻴﺘﻌﻠق ﺒـ‬
current account ٍ ‫ﺤﺴﺎب‬
‫ﺠﺎر‬ ٌ
capital account ‫ﺤﺴﺎب رأس اﻟﻤﺎﻝ‬
existing partners ‫اﻟﺸرﻛﺎء اﻟﺤﺎﻟﻴون‬
partners’ drawings ‫ﻤﺴﺤوﺒﺎت اﻟﺸرﻛﺎء‬
fixed capital ‫رأس اﻟﻤﺎﻝ اﻟﺜﺎﺒت‬
undrawn profits ‫أرﺒﺎح ﻏﻴر ﻤﺴﺤوﺒﺔ‬
in excess of ‫ ﺘﺠﺎو اًز ِﻝ‬، ‫زﻴﺎدة ﻋن‬
loan account ‫ﺤﺴﺎب اﻟﻘروض‬
repayable on dissolution ‫ﻤﺴﺘﺤق ﻟﻠﺘﺴدﻴد ﻋﻨد اﻟﺘﺼﻔﻴﺔ‬
5 % per annum ً‫ ﺴﻨوﻴﺎ‬% 5
under the Act ‫ﺒﻤوﺠب اﻟﻘﺎﻨون‬
profit and loss account ‫ﺤﺴﺎب اﻷرﺒﺎح واﻟﺨﺴﺎﺌر‬
net profit ‫ﺼﺎﻓﻲ اﻷرﺒﺎح‬

177
interest on capital ‫اﻟﻔﺎﺌدة ﻋﻠﻰ رأس اﻟﻤﺎﻝ‬
Exercise 1. Translate the previous passage into Arabic .
Exercise 2. Fill in this table with the suitable English
derivatives whenever possible, and write
down the Arabic equivalents of all the words
.
Verb Noun Adjective
English Arabi English Arabic English Arabic
c
stipulate
absence
contrary
determine
express
rule
imply
entitle
loss
sustain
contribute
preservation
consent
inspect
change
draw
danger

Exercise 3 . Translate these terms :

net asset ‫ ـ ـ ـ ـ ـ ـ‬net pay ‫ـــــــ‬
net costs ‫ ـ ـ ـ ـ ـ ـ‬net price ‫ـــــــ‬

178
net balance ‫ ـ ـ ـ ـ ـ ـ‬net profit ‫ـــــــ‬
net loss ‫ ـ ـ ـ ـ ـ ـ‬net return ‫ـــــــ‬
net income ‫ ـ ـ ـ ـ ـ ـ‬net sales ‫ـــــــ‬

179
180
 Helpful Vocabulary : 43

totalitarian attitude ‫ﻤوﻗف اﺴﺘﺒدادي‬

manager-employee relations ‫اﻟﻌﻼﻗﺎت ﺒﻴن اﻟﻤدﻴر واﻟﻤوظﻔﻴن‬
employee rights ‫ﺤﻘوق اﻟﻤوظﻔﻴن‬
intelligently implemented ‫ﺘُطَﺒﱠق ﺒذﻛﺎء‬
closest contract ‫اﻻﺘﺼﺎﻝ اﻷوﺜق‬
ِ‫ﻴواﺠﻪ ﺒـ‬
is confronted with َُ
alleged discrimination ‫اﻟﺘﻤﻴﻴز اﻟﻤزﻋوم‬
labor union ‫اﺘﺤﺎد اﻟﻌﻤﺎﻝ‬
resulting cost escalation ‫ﺘﺼﺎﻋد اﻟﺘﻛﺎﻟﻴف اﻟﻨﺎﺠم‬
rising energy costs ‫ﺘﻛﺎﻟﻴف اﻟطﺎﻗﺔ اﻟﻤﺘزاﻴدة‬
quality control ‫ ﻀﺒط اﻟﻨوﻋﻴﺔ‬، ‫ﻀﺒط اﻟﺠودة‬
decreasing worker productivity ‫إﻨﺘﺎﺠﻴﺔ اﻟﻌﺎﻤﻝ اﻟﻤﺘﻨﺎﻗﺼﺔ‬
labor leaders ‫ ﻗﺎدة اﻟﻌﻤﺎﻝ‬، ‫زﻋﻤﺎء اﻟﻌﻤﺎﻝ‬
participative management ‫إدارة ﻤﺸﺘرﻛﺔ‬
significant concessions ‫ﺘﻨﺎزﻻت ﻫﺎﻤﺔ‬
work force ‫اﻟﻘوة اﻟﻌﺎﻤﻠﺔ‬
the common good ‫اﻟﺼﺎﻟﺢ اﻟﻌﺎم‬
managerial responsibility ‫ﻤﺴؤوﻟﻴﺔ إدارﻴﺔ‬

181
job assignments ‫واﺠﺒﺎت اﻟوظﻴﻔﺔ‬
decision making ‫ﺼْﻨﻊ اﻟﻘرار‬
ُ
to solve problems ‫ﻴﺤﻝ اﻟﻤﺸﻛﻠﺔ‬
ّ

Exercise 1. Translate the previous passage into Arabic .

Exercise 2. Fill in this table with the suitable English
derivatives whenever possible, and write
down the Arabic equivalents of all the words
.
Verb Noun Adjective
English Arabic English Arabic English Arabic
escalation
significant
competition
attitudinal
indicator
prevalent
concession
participative
parent
individual
assign
profit
flexible
limit
Japanese
implement
cooperate

Exercise 3 . Translate these terms :

182
on board ‫ ـ ـ ـ ـ ـ ـ‬open credit ‫ــــــ‬
on account ‫ ـ ـ ـ ـ ـ ـ‬opening price ‫ــــــ‬
on order ‫ ـ ـ ـ ـ ـ ـ‬open market ‫ــــــ‬
open bid ‫ ـ ـ ـ ـ ـ ـ‬open policy ‫ــــــ‬
open check ‫ ـ ـ ـ ـ ـ ـ‬open trade ‫ــــــ‬

183
184
 Helpful Vocabulary : 44
high school ‫اﻟﻤدرﺴﺔ اﻟﺜﺎﻨوﻴﺔ‬

broad background ‫ﺨﻠﻔﻴﺔ واﺴﻌﺔ‬

day-to-day accounting tasks ‫أﻋﻤﺎﻝ ﻤﺤﺎﺴﺒﻴﺔ ﻴوﻤﻴﺔ‬

financial information ‫ﻤﻌﻠوﻤﺎت ﻤﺎﻟﻴﺔ‬

accounting concepts ‫ﻤﻔﺎﻫﻴم ﻤﺤﺎﺴﺒﻴﺔ‬

professional accountants ‫ﻤﺤﺎﺴﺒون ﻤﻬﻨﻴون‬

accounting records ‫ﺴﺠﻼت ﻤﺤﺎﺴﺒﻴﺔ‬

tax reports ‫ﺘﻘﺎرﻴر ﻀرﻴﺒﻴﺔ‬

accounting period cycle ‫دورة اﻟﻔﺘرة اﻟﻤﺤﺎﺴﺒﻴﺔ‬

financial condition ‫اﻟوﻀﻊ اﻟﻤﺎﻟﻲ‬

adequate disclosure ‫اﻹﻓﺼﺎح اﻟﻛﺎﻓﻲ‬

business entity ‫ﻛﻴﺎن اﻟﻤؤﺴﺴﺔ اﻟﺘﺠﺎرﻴﺔ‬

current market price ‫ﺴﻌر اﻟﺴوق اﻟﺤﺎﻟﻲ‬

financial statement ‫ﺒﻴﺎن ﻤﺎﻟﻲ‬

accounting period ‫ﻓﺘرة ﻤﺤﺎﺴﺒﻴﺔ‬

accounting principles ‫ﻤﺒﺎدئ ﻤﺤﺎﺴﺒﻴﺔ‬

lower value ‫اﻟﻘﻴﻤﺔ اﻷدﻨﻰ‬

consistent reporting ‫ﺘﻘﺎرﻴر ﻤﺘﱠﺴﻘﺔ‬

185
Exercise 1. Translate the previous passage into Arabic .
Exercise 2. Fill in this table with the suitable English
derivatives whenever possible, and write
down the Arabic equivalents of all the words
.
Verb Noun Adjective
English Arabic English Arabic English Arabic
start
complete
skill
concept
broad
include
act
step
analyze
learn
earn
reference
specific
study
month
occur
describe

Exercise 3 . Translate these terms :

passenger insurance ‫ ـ ـ ـ ـ‬payment in full ‫ـــ‬
passenger liner ‫ ـ ـ ـ ـ‬payment on account ‫ـــ‬
pay check ‫ ـ ـ ـ ـ‬payment on delivery ‫ـــ‬

186
payee ‫ ـ ـ ـ ـ‬payment on receipt ‫ـــ‬
payer ‫ ـ ـ ـ ـ‬personnel manager ‫ـــ‬

management and administration related to organizational change and

sy

187
 To a large degree, the terms “management” and “administration”
are used

goals within the system, using resources over which the system has
contr

laws. The bureaucracy is supposed to be politically “neutral”: it does

not

the proprietor is faced with unlimited liability. This means that

business

inflation rates in all relevant countries. In which countries should

financing

currency business at the end of 1974 at $220,000m. or $77,000m. net

of

respectable – the

188
 THE USEFULNESS OF
STATISTICS TO PUBLIC
ADMINISTRATION

189
 Helpful Vocabulary : 45
ِ
‫طﺒﻴﻌﺔ‬ ‫ﺒﺤ ْﻛِم‬
by the nature of ُ
to report periodically ً‫أن ُﻴْﺒﻠﻎ دورﻴﺎ‬
ْ
to monitor solvency ‫ﺘراﻗب اﻟﻘدرة ﻋﻠﻰ اﻟدﻓﻊ‬
based on accounting data ‫ﻗﺎﺌﻤﺔ ﻋﻠﻰ ﺒﻴﺎﻨﺎت ﻤﺤﺎﺴﺒﻴﺔ‬
stock exchanges ‫أﺴواق اﻷوراق اﻟﻤﺎﻟﻴﺔ‬
financial position ‫اﻟوﻀﻊ اﻟﻤﺎﻟﻲ‬
financial statements ‫ﺒﻴﺎﻨﺎت ﻤﺎﻟﻴﺔ‬
financial accounting ‫ﻤﺤﺎﺴﺒﺔ ﻤﺎﻟﻴﺔ‬
control mechanism ‫آﻟﻴﺔ ﻀﺒط‬
complex job ‫ﻤﻬﻤﺔ ﻤﻌﻘدة‬
professional judgment ‫ﻤﻬﻨﻲ‬
ّ ‫رأي‬
subject to question ‫ﺨﺎﻀﻊ ﻟﻠﺴؤاﻝ‬
independent public accountant ‫ﻤﺤﺎﺴب ﻋﺎم ﻤﺴﺘﻘﻝ‬
reservations about the statements ‫ﺘﺤﻔظﺎت ﺒﺸﺄن اﻟﺒﻴﺎﻨﺎت‬
free from bias ‫ﺨﺎﻟﻴﺔ ﻤن اﻟﺘﺤﻴﱡز‬
business practices ‫اﻟﻤﻤﺎرﺴﺎت اﻟﺘﺠﺎرﻴﺔ‬
formulation of accounting principles ‫ﺼﻴﺎﻏﺔ اﻟﻤﺒﺎدئ اﻟﻤﺤﺎﺴﺒﻴﺔ‬
regulatory bodies ‫ﻫﻴﺌﺎت ﻤﻨظﱢﻤﺔ‬
conflict with ‫ﻴﺘﻌﺎرض ﻤﻊ‬
tax regulations ‫اﻷﻨظﻤﺔ اﻟﻀرﻴﺒﻴﺔ‬

190
taxable income ‫اﻟدﺨﻝ اﻟﺨﺎﻀﻊ ﻟﻠﻀرﻴﺒﺔ‬
subject to examination by ‫ﺨﺎﻀﻊ ﻟﻠﺘدﻗﻴق ﻤن‬
managerial accounting ‫ﻤﺤﺎﺴﺒﺔ إدارﻴﺔ‬

Exercise 1. Translate the previous passage into Arabic .

Exercise 2. Fill in this table with the suitable English
derivatives whenever possible, and write
down the Arabic equivalents of all the words
.
Verb Noun Adjective
English Arabic English Arabic English Arabic
monitor
production
report
objectivity
accept
complex
validity
focus
altered
auditor
regulate
determined
bias
discover
specified
guide
profit

Exercise 3 . Translate these terms :

191
qualified endorsement ‫ ـ ـ ـ ـ‬rate war ‫ــــ‬
quantity rebate ‫ ـ ـ ـ ـ‬real cost ‫ــــ‬
quotations committee ‫ ـ ـ ـ ـ‬real estate tax ‫ــــ‬
rate of exchange ‫ ـ ـ ـ ـ‬real estate market ‫ــــ‬
rate of increase ‫ ـ ـ ـ ـ‬reduced prices ‫ــــ‬

192
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196