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‫ﻤوﺴوﻋﺔ اﻟﻤﺼطﻠﺤﺎت اﻟﻤﺴﺘﺨدﻤﺔ ﻓﻲ اﻟﺠﻤﺎرك‬

‫واﻟﻤﺤﺎﺴﺒﺔ واﻟﺘﺠﺎرة‪.‬‬

‫‪A GLOSSARY OF COMMON TERMS‬‬


‫‪USED IN CUSTOMS, TRADE,‬‬
‫‪ACCOUNTING AND ECONOMICS.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬


‫ﺒرﻴطﺎﻨﻴﺎ ‪ -‬ﻟﻨدن‬
‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬
‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫ﻫﺎﺘف‪00442071937439 :‬‬
‫ﻓﺎﻛس‪00442076919431 :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪Select a Letter:‬‬

‫‪A‬‬ ‫‪B‬‬ ‫‪C‬‬ ‫‪D‬‬ ‫‪E‬‬ ‫‪F‬‬ ‫‪G‬‬ ‫‪H‬‬ ‫‪I‬‬ ‫‪J‬‬ ‫‪K‬‬ ‫‪L‬‬

‫‪M‬‬ ‫‪N‬‬ ‫‪O‬‬ ‫‪P‬‬ ‫‪Q‬‬ ‫‪R‬‬ ‫‪T‬‬ ‫‪S‬‬ ‫‪U‬‬ ‫‪V‬‬ ‫‪W‬‬ ‫‪XYZ‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

English Arabic
A
A/C Account ‫ﺤﺴﺎب‬ ‫ﺤﺴﺎب‬
A/D After Date ‫ﺘﺎرﻴﺦ ﻻﺤق‬ ‫ﺘﺎرﻴﺦ ﻻﺤق‬
AAR Against all risks ‫ﻀد ﺠﻤﻴﻊ اﻟﻤﺨﺎطر‬ ‫ﻀد ﺠﻤﻴﻊ اﻟﻤﺨﺎطر‬
A physical or economic condition where the ‫ظــرف ﻤــﺎدي أو اﻗﺘﺼــﺎدي ﺤﻴــث ﺘﻛــون ﻓﻴــﻪ اﻟﻛﻤﻴــﺔ اﻟﻤﺘــوﻓرة ﻤــن‬
quantity available of a resource exceeds the
Abundance ‫ﻤورد ﻤﻌﻴن أﻛﺜر ﻤن اﻟﻛﻤﻴﺔ اﻟﻤطﻠوﺒﺔ ﻓﻲ ﻏﻴﺎب ﻨظﺎم اﻟﺘﻘﻨﻴن‬ ‫اﻟوﻓرة‬
quantity desired in the absence of a rationing
system.
The accelerator theory suggests the level of net ‫ﻨظرﻴــﺔ اﻟﻤﺴــﺎرع ﺘﺸــﻴر إﻟــﻰ أن ﻤﺴــﺘوى ﺼــﺎﻓﻲ اﻻﺴــﺘﺜﻤﺎرات ﻴﺤــدد‬
investment is determined by the rate of change
of national income. If national income is ‫ ٕواذا ارﺘﻔﻊ اﻟدﺨﻝ اﻟﻘوﻤﻲ ﺒﻤﻌدﻝ ﻤﺘزاﻴد‬.‫ﺒﻨﺴﺒﺔ ﺘﻐﻴر اﻟدﺨﻝ اﻟﻘوﻤﻲ‬
growing at an increasing rate then net ‫ﻋﻨ ــدﻫﺎ ﺴ ــﺘﻨﻤو اﻻﺴ ــﺘﺜﻤﺎرات اﻟﺼ ــﺎﻓﻴﺔ أﻴﻀـ ـﺎً وﻟﻛ ــن ﻋﻨ ــدﻤﺎ ﻴﺘﺒﺎط ــﺄ‬
Accelerator investment will also grow, but when the rate of ‫اﻟﻤﺴﺎرع‬
‫ ﺴــﻴﻛون ﻫﻨــﺎك‬.‫ﻤﻌــدﻝ اﻟﻨﻤــو ﺘــﻨﺨﻔض ﻗﻴﻤــﺔ اﻻﺴــﺘﺜﻤﺎرات اﻟﺼــﺎﻓﻴﺔ‬
growth slows net investment will fall. There will
be an interaction between the multiplier and the ‫ﺘﻔﺎﻋــﻝ ﺒــﻴن اﻟﻤﻀــﺎﻋف واﻟﻤﺴــﺎرع ﻗــد ﻴــؤدي إﻟــﻰ ﺘﻘﻠﺒــﺎت أﻛﺒــر ﻓــﻲ‬
accelerator that may cause larger fluctuations in .‫اﻟدورة اﻟﺘﺠﺎرﻴﺔ‬
the trade cycle.
When a Bill of Exchange is presented to the ‫ ﻻ ﻴﺘﺤﻤــﻝ أﻴــﺔ ﻤﺴــؤوﻟﻴﺔ‬،‫ﻋﻨــد ﺘﻘــدﻴم ﻛﻤﺒﻴﺎﻟــﺔ إﻟــﻰ اﻟﻤﺴــﺤوب ﻋﻠﻴــﻪ‬
drawee, he incurs no liability until he accepts it,
‫ وﻴﺠـب‬.‫ وﺘﺼـﺒﺢ ﻤﻠزﻤـﺔ ﻓﻘـط ﺒﻌـد ﻗﺒـوﻝ اﻟﻤﺸـﺘري ﻟﻬـﺎ‬،‫ﻟﺤﻴن ﻗﺒوﻟﻬـﺎ‬
Acceptance and it becomes binding only after acceptance by ‫اﻟﻘﺒوﻝ‬
the purchaser. Such acceptance must be written ‫ﻛﺘﺎﺒ ــﺔ ذﻟ ــك اﻟﻘﺒ ــوﻝ ﻋﻠ ــﻰ اﻟﻛﻤﺒﻴﺎﻟ ــﺔ وﺘوﻗﻴﻌ ــﻪ ﻤ ــن ﻗﺒ ــﻝ اﻟﻤﺴ ــﺤوب‬
on the Bill and signed by the drawee.
.‫ﻋﻠﻴﻪ‬
This is a method of payment in international ‫ ﺘﺤ ــﺘﻔظ اﻟﻤؤﺴﺴ ــﺎت‬.‫ﻫ ــذﻩ ﻫ ــﻲ طرﻴﻘ ــﺔ ﻟﻠ ــدﻓﻊ ﻓ ــﻲ اﻟﺘﺠ ــﺎرة اﻟدوﻟﻴ ــﺔ‬
trade. Accepting Houses maintain agents in the
Acceptance Credit ‫اﻟﻤﺎﻟﻴــﺔ ﻟﻘﺒــوﻝ اﻟﺴــﻨدات ﺒــوﻛﻼء ﻓــﻲ اﻟﻤ ارﻛــز اﻟﺘﺠﺎرﻴــﺔ اﻟرﺌﻴﺴــﻴﺔ ﻓــﻲ‬ ‫اﻋﺘﻤﺎد ﻟﻘﺒوﻝ اﻟﻛﻤﺒﻴﺎﻻت‬
chief commercial centres of the world, their
business being to make them-selves acquainted

Tel: 00442071937439 ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ www.pbf.org.ps :‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‬


Fax: 00442076919431 ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ info@pbf.org.ps :‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪with the credit-worthiness of foreign traders. If,‬‬ ‫ﻛﺎﻓ ــﺔ أﻨﺤ ــﺎء اﻟﻌ ــﺎﻟم‪ .‬وﺘﺘﻤﺜ ــﻝ ﻤﻬ ــﺎﻤﻬم ﻓ ــﻲ اﻟﺘﻌ ــرف ﻋﻠ ــﻰ اﻟﻤ ــﻼءة‬
‫‪for example, the credit standing of an Argentine‬‬
‫‪import merchant is regarded as satisfactory the‬‬ ‫اﻻﺌﺘﻤﺎﻨﻴﺔ ﻟﻠﺘﺠﺎر اﻷﺠﺎﻨب‪ .‬وﻋﻠﻰ ﺴـﺒﻴﻝ اﻟﻤﺜـﺎﻝ إذا اﻋﺘﺒـر اﻟﻤوﻗـف‬
‫‪Accepting House will open an acceptance credit‬‬ ‫اﻻﺌﺘﻤﺎﻨﻲ ﻟﺘﺎﺠر اﺴﺘﻴراد أرﺠﻨﺘﻴﻨﻲ ﻤرﻀﻴﺎً‪ ،‬ﺴﺘﻔﺘﺢ اﻟﻤؤﺴﺴﺔ اﻟﻤﺎﻟﻴﺔ‬
‫‪for him in London. A purchase from a British‬‬
‫ﻟﻘﺒــوﻝ اﻟﺴــﻨدات ﻟــﻪ اﻋﺘﻤــﺎداً ﻟﻘﺒــوﻝ اﻟﻛﻤﺒﻴــﺎﻻت ﻓــﻲ ﻟﻨــدن‪ .‬وﻤــن ﺜــم‬
‫‪exporter will then be financed by a bill drawn on‬‬
‫‪the Accepting House, and such a bill will be‬‬ ‫ﻓ ــﺈن اﻟﺸـ ـراء ﻤ ــن ﻤﺼ ــدر ﺒرﻴط ــﺎﻨﻲ ﺴ ــﻴﺘم ﺘﻤوﻴﻠ ــﻪ ﺒﻤوﺠ ــب ﻛﻤﺒﻴﺎﻟ ــﺔ‬
‫‪easily discounted in the London money and‬‬ ‫ﻤﺴــﺤوﺒﺔ ﻋﻠــﻰ اﻟﻤؤﺴﺴــﺔ اﻟﻤﺎﻟﻴــﺔ ﻟﻘﺒــوﻝ اﻟﺴــﻨدات‪ ،‬وﻴــﺘم ﺨﺼــم ﺘﻠــك‬
‫‪discount market.‬‬
‫اﻟﻛﻤﺒﻴﺎﻟﺔ ﺒﺴﻬوﻟﺔ ﻓﻲ ﺴوق اﻟﻤﺎﻝ واﻟﺨﺼم ﻓﻲ ﻟﻨدن‪.‬‬
‫‪When a Bill of Exchange has been dishonoured‬‬ ‫ﻋﻨ ــد ﻋ ــدم اﻟوﻓ ــﺎء ﺒﻛﻤﺒﻴﺎﻟ ــﺔ ﻴﺠ ــوز ﻗﺒوﻟﻬ ــﺎ ﻤ ــن ﺸ ــﺨص ﻟﻴﺴ ــت ﻟ ــﻪ‬
‫‪it may be accepted by someone who has no‬‬
‫‪Acceptance For‬‬ ‫‪interest in the bill in order to safeguard the good‬‬ ‫ﻤﺼﻠﺤﺔ ﻓﻲ اﻟﻛﻤﺒﻴﺎﻟﺔ وذﻟك ﺒﻬـدف اﻟﺤﻔـﺎظ ﻋﻠـﻰ ﺴـﻤﻌﺔ اﻟﻤﺴـﺤوب‬ ‫ﻗﺒوﻝ اﻟﺴﻨد ﻟﻤﺼﻠﺤﺔ‬
‫‪Honour‬‬ ‫‪name of the drawee. This is known as‬‬ ‫ﻋﻠﻴــﻪ‪ .‬وﻫــذا ﻤــﺎ ﻴﺴــﻤﻰ ﻗﺒــوﻝ اﻟﺴــﻨد ﻟﻤﺼــﻠﺤﺔ اﻟﻐﻴــر أو ﺒﺎﻟواﺴــطﺔ‬ ‫اﻟﻐﻴر‬
‫‪Acceptance for Honour.‬‬
‫)ﻗﺒوﻝ ﺘﺸرﻴف(‪.‬‬
‫‪Accrual basis means a basis of accounting under‬‬ ‫أﺴــﺎس اﻻﺴــﺘﺤﻘﺎق ﻴﻌﻨــﻲ أﺴــﺎس ﻤﺤﺎﺴــﺒﻲ ﺘﻘﻴــد ﺒﻤوﺠﺒــﻪ اﻟﻤﻌــﺎﻤﻼت‬
‫‪which transactions and other events are‬‬
‫‪recognized when they occur (and not only when‬‬ ‫واﻟوﻗﺎﺌﻊ اﻷﺨرى ﻋﻨد ﺤدوﺜﻬﺎ )وﻟﻴس ﻓﻘط ﻋﻨد اﺴﺘﻼم أو دﻓﻊ اﻟﻨﻘد‬
‫‪cash or its equivalent is received or paid).‬‬ ‫أو ﻤــﺎ ﻴﻌﺎدﻟــﻪ(‪ .‬وﺒﺎﻟﺘــﺎﻟﻲ ﺘﺴــﺠﻝ اﻟﻤﻌــﺎﻤﻼت واﻟوﻗــﺎﺌﻊ ﻓــﻲ اﻟــدﻓﺎﺘر‬
‫‪Therefore, the transactions and events are‬‬
‫اﻟﻤﺤﺎﺴﺒﻴﺔ وﻴﺘم اﻹﻗرار ﺒﻬﺎ ﻓﻲ اﻟﺒﻴﺎﻨﺎت اﻟﻤﺎﻟﻴﺔ ﻟﻠﻔﺘرات اﻟﺘﻲ ﺘﺘﻌﻠق‬
‫‪Accrual basis‬‬ ‫‪recorded in the accounting records and‬‬ ‫أﺴﺎس اﻻﺴﺘﺤﻘﺎق‬
‫‪recognized in the financial statements of the‬‬ ‫ﺒﻬﺎ‪ .‬أﻤﺎ اﻟﻌﻨﺎﺼر اﻟﺘﻲ ﻴﺘم اﻹﻗرار ﺒﻬﺎ ﺒﻤوﺠب اﻷﺴﺎس اﻟﻤﺤﺎﺴﺒﻲ‬
‫‪periods to which they relate. The elements‬‬ ‫ﻟﻼﺴــﺘﺤﻘﺎق ﻓﻬــﻲ اﻷﺼــوﻝ‪ ،‬اﻟﻤطﻠوﺒــﺎت‪ ،‬ﺼــﺎﻓﻲ اﻷﺼــوﻝ‪/‬ﺤﻘ ــوق‬
‫‪recognized under accrual accounting are assets,‬‬
‫‪liabilities, net assets/equity, revenue and‬‬ ‫اﻟﻤﺴﺎﻫﻤﻴن‪ ،‬اﻹﻴرادات واﻟﻨﻔﻘﺎت‪.‬‬
‫‪expenses.‬‬
‫‪ACN‬‬ ‫‪Air Consignment Note‬‬ ‫إﺸﻌﺎر ﺸﺤن ﺠوي‬ ‫إﺸﻌﺎر ﺸﺤن ﺠوي‬
‫‪Adaptive‬‬ ‫‪A theory of how people form their views about‬‬ ‫ﻨظرﻴــﺔ ﺤــوﻝ ﻗﻴــﺎم اﻷﺸــﺨﺎص ﺒﺘﻛــوﻴن أﻓﻛــﺎر ﻋــن اﻟﻤﺴــﺘﻘﺒﻝ‪ .‬وﻫــﻲ‬ ‫ﺘوﻗﻌﺎت ﻗﺎﺒﻠﺔ ﻟﻠﺘﻛﻴف‬
‫‪expectations‬‬ ‫‪the future. It assumes they do so using past‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪trends and the errors in their own earlier‬‬ ‫ﺘﻔﺘرض ﺒﺄﻨﻬم ﻴﻘوﻤون ﺒـذﻟك ﺒﺎﺴـﺘﺨدام اﻷﻨﻤـﺎط اﻟﻤﺎﻀـﻴﺔ واﻷﺨطـﺎء‬
‫‪predictions.‬‬
‫ﻓﻲ ﺘوﻗﻌﺎﺘﻬم اﻟﺴﺎﺒﻘﺔ‪.‬‬
‫‪Under the Common Customs Law for the Arab‬‬ ‫"اﻹدارة" ﺘﻌﻨــﻲ إدارة اﻟﺠﻤــﺎرك وذﻟــك وﻓﻘ ـﺎً ﻟﻘــﺎﻨون اﻟﺠﻤــﺎرك اﻟﻤوﺤــد‬
‫‪Administration‬‬ ‫‪States of the Gulf the term “the Administration‬‬ ‫اﻹدارة‬
‫‪“means the Customs Administration.‬‬ ‫ﻟدوﻝ اﻟﺨﻠﻴﺞ اﻟﻌرﺒﻲ‪.‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ‬
‫‪customs terms this term means the procedure‬‬
‫‪laid down by national legislation under which‬‬ ‫اﻟﻌﺎﻟﻤﻴ ــﺔ‪ ،‬ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة اﻹﺠـ ـراء اﻟﻤﺘﺒ ــﻊ ﺒﻤوﺠ ــب اﻟﺘﺸـ ـرﻴﻌﺎت‬
‫‪the Customs are empowered to settle a Customs‬‬ ‫اﻟوطﻨﻴﺔ واﻟﺘﻲ ﺒﻤوﺠﺒﻬﺎ ﺘﺘﻤﺘﻊ اﻟﺠﻤﺎرك ﺒﺼﻼﺤﻴﺎت ﻟﺘﺴوﻴﺔ اﻟﺠﻨﺤﺔ‬
‫‪Administrative‬‬ ‫‪offence either by ruling thereon or by means of‬‬
‫‪Settlement of a‬‬ ‫إﻤﺎ ﺒﺈﺼدار ﺤﻛم ﺒﺸﺄﻨﻬﺎ أو ﺒواﺴطﺔ اﻟﺘوﺼﻝ إﻟﻰ ﺘﺴوﻴﺔ‪.‬‬ ‫اﻟﺘﺴوﻴﺔ اﻹدارﻴﺔ ﻟﺠﻨﺤﺔ‬
‫‪a compromise settlement.‬‬
‫‪Customs offence‬‬ ‫ﺠﻤرﻛﻴﺔ‬
‫‪Note: Administrative settlement of a Customs‬‬ ‫ﻤﻼﺤظﺔ‪ :‬اﻟﺘﺴوﻴﺔ اﻹدارﻴﺔ ﻟﻠﺠﻨﺤﺔ اﻟﺠﻨﺎﺌﻴﺔ ﻴﺘﻨﺎوﻟﻬﺎ اﻟﻤﻠﺤق إﺘش‪2‬‬
‫‪offence is dealt with in Annex H.2 to the Kyoto‬‬
‫‪Convention of 1974 and Specific Annex H,‬‬ ‫ﻻﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو ﻟﺴﻨﺔ ‪ 1974‬واﻟﻤﻠﺤق اﻟﺨﺎص إﺘش‪ ،‬اﻟﻔﺼﻝ ‪ 1‬ﻤـن‬
‫‪Chapter 1 of the revised Kyoto Convention.‬‬ ‫اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‪.‬‬
‫‪Ad-valorem‬‬ ‫‪According to value‬‬ ‫طﺒﻘًﺎ ﻟﻠﻘﻴﻤﺔ‬ ‫طﺒﻘﺎً ﻟﻠﻘﻴﻤﺔ‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ‬
‫‪customs terms this term means any duties and‬‬
‫اﻟﻌﺎﻟﻤﻴـ ــﺔ‪ ،‬ﺘﻌﻨـ ــﻲ ﻫـ ــذﻩ اﻟﻌﺒـ ــﺎرة أي رﺴـ ــوم وﻀ ـ ـراﺌب ﺘﺤﺴـ ــب ﻋﻠـ ــﻰ‬
‫اﻟرﺴوم واﻟﻀراﺌب وﻓﻘﺎً‬
‫‪taxes which are calculated on the basis of value.‬‬
‫‪Ad-Valorem duties‬‬ ‫‪Apart from customs duty, VAT is another‬‬ ‫أﺴــﺎس اﻟﻘﻴﻤــﺔ‪ .‬وﻋــدا ﻋــن اﻟرﺴــوم اﻟﺠﻤرﻛﻴــﺔ ﺘﻌﺘﺒــر ﻀ ـرﻴﺒﺔ اﻟﻘﻴﻤــﺔ‬
‫‪and taxes‬‬ ‫‪example of an ad-valorem tax that is used in‬‬ ‫ﻟﻠﻘﻴﻤﺔ‬
‫اﻟﻤﻀ ـ ــﺎﻓﺔ ﻤﺜ ـ ــﺎﻻً آﺨ ـ ــر ﻋﻠ ـ ــﻰ اﻟﻀـ ـ ـرﻴﺒﺔ اﻟﻤﺤﺘﺴ ـ ــﺒﺔ طﺒﻘـ ـ ـﺎً ﻟﻠﻘﻴﻤ ـ ــﺔ‬
‫‪many countries.‬‬
‫واﻟﻤﺴﺘﺨدﻤﺔ ﻓﻲ اﻟﻌدﻴد ﻤن اﻟدوﻝ‪.‬‬
‫‪It is intimation to a customer indicating certain‬‬ ‫ﻋﺒــﺎرة ﻋــن إﺸــﻌﺎر إﻟــﻰ اﻟﻌﻤﻴــﻝ ﻴﺤﺘــوي ﻋﻠــﻰ ﺘﻔﺎﺼــﻴﻝ ﻤﻌﻴﻨــﺔ ﻋــن‬
‫‪details about quantity, weight, packed in‬‬
‫‪Advice Note‬‬ ‫‪different cases/ packages of a consignment as‬‬ ‫اﻟﻛﻤﻴــﺔ‪/‬اﻟــوزن واﻟﻌﺒ ـوات‪/‬اﻟﺼــﻨﺎدﻴق اﻟﻤﺨﺘﻠﻔــﺔ ﻟﺸــﺤﻨﺔ ﻤﻌﻴﻨــﺔ واﻟــذي‬ ‫ﺴﻨد إﺸﻌﺎر‬
‫‪given by manufacturer/ supplier/ exporter.‬‬ ‫ﺘﻘدﻤﻪ اﻟﺸرﻛﺔ اﻟﻤﺼﻨﻌﺔ‪/‬اﻟﻤورد‪/‬اﻟﻤﺼدر‪.‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

A person who buys or sells goods on behalf of a ِ


‫ وﻫـو‬.‫ﻤﺸﺘر أو ﺒﺎﺌﻊ‬ ‫ﻫو ﺸﺨص ﻴﺸﺘري أو ﻴﺒﻴﻊ اﻟﻀﺎﺌﻊ ﻨﻴﺎﺒﺔ ﻋن‬
buyer or seller. He participates and undertakes
the conclusion of terms and conditions of the ‫ﻴﺸﺎرك وﻴﺘﻌﻬـد ﺒﺈﺘﻤـﺎم ﺸـروط وأﺤﻛـﺎم ﻋﻘـد اﻟﺒﻴـﻊ رﻏـم أﻨـﻪ ﻻ ﻴﻤﺘﻠـك‬
contract of sale though at no stage does he have ‫ وﻴﺤﺼ ــﻝ ﻤﻘﺎﺒ ــﻝ ﺨدﻤﺎﺘ ــﻪ ﻋﻠ ــﻰ ﻤﻛﺎﻓ ــﺄة‬.‫اﻟﺒﻀ ــﺎﻋﺔ ﻓ ــﻲ أي ﻤرﺤﻠ ــﺔ‬
ownership of the goods. For his services, he gets
a remuneration which is known as commission, ‫ﺘﻌـرف ﺒﺎﺴــم "اﻟﻌﻤوﻟـﺔ" وﻴﻌﺒــر ﻋﻨﻬـﺎ ﻋﻤوﻤـًﺎ ﻛﻨﺴـﺒﺔ ﻤﺌوﻴــﺔ ﻤـن ﻗﻴﻤــﺔ‬
Agent generally expressed as a percentage of the value ‫اﻟوﻛﻴﻝ‬
of the relevant transaction i.e. buying ‫اﻟﺼــﻔﻘﺔ اﻟﻤﻌﻨﻴــﺔ أي ﻋﻤوﻟ ـﺔ اﻟﺸ ـراء واﻟﺘــﻲ ﻻ ﻴﻨﺒﻐــﻲ إﻀــﺎﻓﺘﻬﺎ إﻟــﻰ‬
commission which in such circumstances, is not ‫ رﻏـ ــم أﻨﻬـ ــﺎ ﺘـ ــدﻓﻊ ﻤـ ــن ﻗﺒ ـ ــﻝ اﻟﻤﺸـ ــﺘري ﻟﻛـ ــن ﻋﻤوﻟـ ــﺔ اﻟﺒﻴ ـ ــﻊ‬VFD
to be added to the VFD although it is paid by the
purchaser but selling commission payable by the ‫ إن‬VFD ‫اﻟﻤﺘوﺠﺒﺔ اﻟدﻓﻊ ﻤن ﻗﺒﻝ اﻟﺒـﺎﺌﻊ ﻴﺠـب إﻀـﺎﻓﺘﻬﺎ ﻷﻏـراض‬
seller if not already included in the invoice .‫ﻟم ﺘﻛن ﻤﺸﻤوﻟﺔ ﻓﻲ ﻗﻴﻤﺔ اﻟﻔﺎﺘورة‬
value, has to be added for VFD purposes.
Aggregate demand is the total demand in the ‫ وﻫــو ﻤﺠﻤــوع ﻛﺎﻓــﺔ اﻟﻨﻔﻘــﺎت‬.‫ﻫــو اﻟطﻠــب اﻹﺠﻤــﺎﻟﻲ ﻓــﻲ اﻻﻗﺘﺼــﺎد‬
economy. It is the total of all desired
expenditure at any time by all groups in the .‫اﻟﻤطﻠوﺒــﺔ ﻓــﻲ أي وﻗــت ﻤــن ﻗﺒــﻝ ﻛﺎﻓــﺔ اﻟﻤﺠﻤوﻋــﺎت ﻓــﻲ اﻻﻗﺘﺼــﺎد‬
economy. The main groups who spend are ،(‫اﻟﻤﺠﻤوﻋ ــﺎت اﻟرﺌﻴﺴ ــﻴﺔ اﻟﺘ ــﻲ ﺘﻨﻔ ــق ﻫ ــم اﻟﻤﺴ ــﺘﻬﻠﻛون )اﻻﺴ ــﺘﻬﻼك‬
Aggregate demand consumers (consumption), firms (who spend on ‫اﻟطﻠب اﻟﻛﻠﻲ‬
‫ اﻟﺤﻛوﻤـ ــﺔ )اﻟﻨﻔﻘـ ــﺎت‬،(‫اﻟﻤؤﺴﺴـ ــﺎت )اﻟﺘـ ــﻲ ﺘﻨﻔـ ــق ﻋﻠـ ــﻰ اﻻﺴـ ــﺘﺜﻤﺎر‬
investment), government (government
expenditure) and overseas (exports). Total ‫ وﺒﺎﻟﺘـﺎﻟﻲ ﻓـﺈن اﻟطﻠـب‬.(‫اﻟﺤﻛوﻤﻴﺔ( واﻟطﻠﺒـﺎت اﻟﺨﺎرﺠﻴـﺔ )اﻟﺼـﺎدرات‬
aggregate demand is therefore: :‫اﻟﻛﻠﻲ‬
The aggregate demand curve shows the level of ‫ﻴوﻀـ ــﺢ ﻤﻨﺤﻨـ ــﻰ اﻟطﻠـ ــب اﻟﻛﻠـ ــﻲ ﻤﺴـ ــﺘوى اﻟطﻠـ ــب اﻟﻛﻠـ ــﻲ ﻋﻨـ ــد ﻛـ ــﻝ‬
aggregate demand at every price level. It will
Aggregate demand always be downward sloping as there will be ‫ وﻫــو ﻴﻨﺤــدر دوﻤ ـﺎً إﻟــﻰ اﻷﺴــﻔﻝ ﻛﻠﻤــﺎ ﻛــﺎن ﻫﻨــﺎك‬.‫ﻤﺴــﺘوى ﻟﻠﺴــﻌر‬
‫ﻤﻨﺤﻨﻰ اﻟطﻠب اﻟﻛﻠﻲ‬
curve less demand at higher price levels. This is for ‫ وﻫــذا ﻷﺴــﺒﺎب ﻤﺸــﺎﺒﻬﺔ‬.‫طﻠــب أﻗــﻝ ﻋﻨــد ﻤﺴــﺘوﻴﺎت اﻟﺴــﻌر اﻷﻋﻠ ـﻰ‬
similar reasons to a demand curve for a single
.‫ﻟﻤﻨﺤﻨﻰ اﻟطﻠب ﻋﻠﻰ ﻤﻨﺘﺞ واﺤد ﻴﻨﺤدر إﻟﻰ اﻷﺴﻔﻝ‬
product sloping downwards.
Aggregate supply is the total quantity supplied ‫اﻟﻌ ــرض اﻟﻛﻠ ــﻲ ﻫ ــو إﺠﻤ ــﺎﻟﻲ اﻟﻛﻤﻴ ــﺔ اﻟﻤﻌروﻀ ــﺔ ﻓﻨ ــد ﻛ ــﻝ ﻤﺴ ــﺘوى‬
Aggregate supply at every price level. It is the total of all goods ‫اﻟﻌرض اﻟﻛﻠﻲ‬
and services produced in an economy in a given ‫ وﻫــو إﺠﻤــﺎﻟﻲ ﻛﺎﻓــﺔ اﻟﺴــﻠﻊ واﻟﺨــدﻤﺎت اﻟﺘــﻲ ﻴﻨﺘﺠﻬــﺎ اﻟﻨﺸــﺎط‬.‫ﻟﻠﺴــﻌر‬

Tel: 00442071937439 ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ www.pbf.org.ps :‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‬


Fax: 00442076919431 ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ info@pbf.org.ps :‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪time period. There is some dispute between‬‬ ‫اﻻﻗﺘﺼــﺎدي ﻓــﻲ ﻓﺘ ـرة زﻤﻨﻴــﺔ ﻤﻌﻴﻨــﺔ‪ .‬وﻫﻨــﺎك ﺒﻌــض اﻻﺨــﺘﻼف ﺒــﻴن‬
‫‪Keynesians and Monetarists about what‬‬
‫‪determines the level of aggregate supply.‬‬ ‫ﻤؤﻴدي ﻨظرﻴﺔ ﻛﻴﻨز واﻟﻨظرﻴـﺔ اﻟﻨﻘدﻴـﺔ ﺒﺸـﺄن ﻤـﺎ اﻟـذي ﻴﺤـدد ﻤﺴـﺘوى‬
‫‪Keynesians argued that supply was determined‬‬ ‫اﻟﻌ ــرض اﻟﻛﻠ ــﻲ‪ .‬وﻴﺠ ــﺎدﻝ اﻟﻛﻴﻨزﻴ ــون ﺒ ــﺄن اﻟﻌ ــرض ﻴﺤ ــددﻩ ﻤﺴ ــﺘوى‬
‫‪by the level of aggregate demand, while‬‬
‫اﻟطﻠ ــب اﻟﻛﻠ ــﻲ ﺒﻴﻨﻤ ــﺎ ﻴﺘﺒﻨ ــﻰ ﺨﺒـ ـراء اﻻﻗﺘﺼ ــﺎد اﻟﻛﻼﺴ ــﻴﻛﻴون ﻗ ــﺎﻨون‬
‫‪classical economists followed Say's Law which‬‬
‫‪argued that aggregate supply was determined by‬‬ ‫ﺴــﺎي )‪ (Say‬اﻟــذي ﻤﻔــﺎدﻩ أن اﻟﻌــرض اﻟﻛﻠــﻲ ﺘﺤــددﻩ ﻋواﻤــﻝ ﺠﺎﻨــب‬
‫‪supply-side factors.‬‬ ‫اﻟﻌرض‪.‬‬
‫‪The aggregate supply curve shows the amount‬‬ ‫ﻴوﻀــﺢ ﻤﻨﺤﻨــﻰ اﻟﻌــرض اﻟﻛﻠــﻲ اﻟﻛﻤﻴــﺔ اﻟﺘــﻲ ﺴﺘﻌرﻀــﻬﺎ اﻟﻤؤﺴﺴــﺎت‬
‫‪that will be supplied by the firms in the‬‬
‫‪economy at each price level. There is a lot of‬‬ ‫اﻟﺘــﻲ ﺘﺸــﻛﻝ اﻟﻨﺸــﺎط اﻻﻗﺘﺼــﺎدي ﻋﻨــد ﻛــﻝ ﻤﺴــﺘوى ﻟﻠﺴــﻌر‪ .‬وﻫﻨــﺎك‬
‫‪debate about the exact shape of the curve. Many‬‬ ‫اﻟﻛﺜﻴ ــر ﻤ ــن اﻟﺠـ ـداﻝ ﺤ ــوﻝ اﻟﺸ ــﻛﻝ اﻟ ــدﻗﻴق ﻟﻠﻤﻨﺤﻨ ــﻰ‪ .‬ﺤﻴ ــث ﻴ ــذﻛر‬
‫‪Aggregate supply‬‬ ‫‪classical economists and Monetarists argue that‬‬
‫اﻟﻌدﻴــد ﻤــن ﺨﺒـراء اﻻﻗﺘﺼــﺎد اﻟﻛﻼﺴــﻴﻛﻴﻴن وﻤؤﻴــدي اﻟﻨظرﻴــﺔ اﻟﻨﻘدﻴــﺔ‬ ‫ﻤﻨﺤﻨﻰ اﻟﻌرض اﻟﻛﻠﻲ‬
‫‪curve‬‬ ‫‪the shape differs between the short-run and‬‬
‫‪long-run. In the short-run there may some‬‬ ‫أن اﻟﺸــﻛﻝ ﻴﺨﺘﻠــف ﻤــﺎ ﺒــﻴن اﻟﻤــدى اﻟﻘﺼــﻴر واﻟﺒﻌﻴــد‪ .‬ﻓﻌﻠــﻰ اﻟﻤــدى‬
‫‪increase in output if demand increases, but in‬‬ ‫اﻟﻘﺼﻴر ﻗد ﺘﻛون ﻫﻨﺎك ﺒﻌـض اﻟزﻴـﺎدة ﻓـﻲ اﻟﻤﺨرﺠـﺎت "اﻹﻨﺘـﺎج" إذا‬
‫‪the long-run any increases in demand will be‬‬
‫‪inflationary.‬‬ ‫زاد اﻟطﻠب‪ ،‬ﻟﻛن أي زﻴﺎدة ﻋﻠﻰ اﻟﻤدى اﻟﺒﻌﻴد ﺴﺘﻛون ﺘﻀﺨﻤﻴﺔ‪.‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ‬
‫‪customs terms this term means a declaration‬‬
‫‪conforming to the provisions of Annex 9 to the‬‬ ‫اﻟﻌﺎﻟﻤﻴــﺔ‪ ،‬ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة إﻋﻼﻨ ـﺎً ﻴﺘواﻓــق ﻤــﻊ أﺤﻛــﺎم اﻟﻤﻠﺤــق ‪9‬‬
‫‪Aircraft General‬‬ ‫‪Convention on International Civil Aviation,‬‬ ‫ﻻﺘﻔﺎﻗﻴﺔ اﻟطﻴران اﻟﻤدﻨﻲ اﻟدوﻟﻴﺔ‪ ،‬ﺸـﻴﻛﺎﻏو ‪ .1944‬وﻴﻤﺜـﻝ اﻹﻋـﻼن‬ ‫اﻹﻋﻼن اﻟﻌﺎم ﺒﺎﻟﻨﺴﺒﺔ‬
‫‪Declaration‬‬ ‫‪Chicago 1944. The general declaration is the‬‬
‫اﻟﻌﺎم اﻟﻤﺴـﺘﻨد اﻷﺴﺎﺴـﻲ ﺒﺸـﺄن اﻟوﺼـوﻝ واﻟﻤﻐـﺎدرة وﻴـوﻓر ﻤﻌﻠوﻤـﺎت‬ ‫ﻟﻠطﺎﺌرات‬
‫‪basic document on arrival and departure‬‬
‫‪providing information concerning the aircraft‬‬ ‫ﺘﺘﻌﻠق ﺒﺎﻟطـﺎﺌرة ذاﺘﻬـﺎ وﻤﻌﻠوﻤـﺎت ﻤـوﺠزة ذات ﺼـﻠﺔ ﺒﻤﺴـﺎر اﻟرﺤﻠـﺔ‪،‬‬
‫‪itself and summary information relating to the‬‬ ‫اﻟطﺎﻗم‪ ،‬اﻟرﻛﺎب واﻟﺼﺤﺔ‪.‬‬
‫‪itinerary, crew, passengers and health.‬‬
‫‪Shipping charge for air cargo. Usually charged‬‬ ‫أﺠرة ﺸﺤن اﻟﺒﻀﺎﺌﻊ ﺠواً‪.‬‬
‫‪Airfreight‬‬ ‫‪by the Airline companies on the basis of‬‬ ‫اﻟﺸﺤن اﻟﺠوي‬
‫‪measurement of the packages or volume or‬‬ ‫ﺘﺤﺘﺴﺒﻬﺎ ﺸرﻛﺎت اﻟﺨطوط اﻟﺠوﻴﺔ ﻋﺎدة ﻋﻠﻰ أﺴﺎس ﻗﻴﺎس اﻟﻌﺒوات‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪weight or value of the goods as reflected on the‬‬ ‫أو ﺤﺠم أو وزن أو ﻗﻴﻤﺔ اﻟﺒﻀﺎﺌﻊ وﻓﻘًﺎ ﻟوﺜﺎﺌق اﻟﺸﺤن اﻟﺠوي‪.‬‬
‫‪Airway Bills.‬‬

‫‪Normally it is charged from an international‬‬ ‫وﻫﻲ ﺘﺤﺴب ﻋﺎدة ﻤن اﻟﻤطـﺎر اﻟـدوﻟﻲ ﻟﻠدوﻟـﺔ اﻟﻤﺼـدرة إﻟـﻰ ﻤطـﺎر‬
‫‪Airport of the exporting country to the Airport‬‬
‫اﻟدوﻟـ ــﺔ اﻟﻤﺴـ ــﺘوردة‪ .‬وﻫـ ــﻲ ﺘﺤﺴـ ــب ﺒﺼـ ــﻔﺘﻬﺎ ﺘﻤﺜـ ــﻝ ﺸـ ــﺤﻨﺎً ﻟﻤـ ــﺎ وراء‬
‫‪of the importing country. It is considered on the‬‬
‫‪same lines as overseas freight shown on the Bill‬‬ ‫اﻟﺒﺤﺎر ﻛﻤﺎ ﻫو ﻤوﻀﺢ ﻓﻲ وﺜﻴﻘﺔ اﻟﺸﺤن‪.‬‬
‫‪of Lading.‬‬
‫‪A document that fulfils virtually the same‬‬ ‫ﻫــﻲ وﺜﻴﻘــﺔ ﺘﻔــﻲ ﺒــﻨﻔس اﻟوظــﺎﺌف ﺒﺎﻟﻨﺴــﺒﺔ ﻟﻠﺸــﺤن اﻟﺠــوي ﻛﻤــﺎ ﻫــﻲ‬
‫‪Airway Bill‬‬ ‫‪functions for airfreight as the Bill of Lading‬‬ ‫وﺜﻴﻘﺔ اﻟﺸﺤن اﻟﺠوي‬
‫‪does for overseas freight.‬‬ ‫ﻛﻤﺎ ﻫﻲ وﺜﻴﻘﺔ اﻟﺸﺤن ﺒﺎﻟﻨﺴﺒﺔ ﻟﻠﺸﺤن ﻟﻤﺎ وراء اﻟﺒﺤﺎر‪.‬‬
‫‪Term is used in insurance policies which covers‬‬ ‫ﺘﺴـ ــﺘﺨدم ﻫـ ــذﻩ اﻟﻌﺒـ ــﺎرة ﻓـ ــﻲ ﺒ ـ ـواﻟص اﻟﺘـ ــﺎﻤﻴن اﻟﺘـ ــﻲ ﺘﻐطـ ــﻲ ﺠﻤﻴـ ــﻊ‬
‫‪All Risks‬‬ ‫‪all risks of whatever may be the cause of‬‬ ‫ﺠﻤﻴﻊ اﻟﻤﺨﺎطر‬
‫‪damage or loss.‬‬ ‫اﻟﻤﺨﺎطر ﻤﻬﻤﺎ ﻛﺎن ﺴﺒب اﻷﻀرار أو اﻟﺨﺴﺎﺌر‪.‬‬
‫‪AN‬‬ ‫‪Advice Note‬‬ ‫ﺴﻨد إﺸﻌﺎر‬ ‫اﻟﻌرض اﻟﻛﻠﻲ‬
‫‪Since prices over a period of time tend to‬‬ ‫ﻨظـ ًار ﻷن اﻷﺴــﻌﺎر ﺘﺘﻘﻠــب ﻤــﻊ ﻤــرور اﻟــزﻤن ﻓﻬــذا ﻴــؤﺜر ﻋﻠــﻰ طﻠــب‬
‫‪fluctuate, this influences consumers' demand. If‬‬
‫‪it is thought that prices are likely to rise this‬‬ ‫اﻟﻤﺴــﺘﻬﻠﻛﻴن‪ٕ .‬واذا ﻛــﺎن ﻴﻌﺘﻘــد أن ﻫﻨــﺎك اﺤﺘﻤــﺎﻝ ﻻرﺘﻔــﺎع اﻷﺴــﻌﺎر‪،‬‬
‫‪tends to increase demand, but if prices' are‬‬ ‫ﻓﻬـ ــذا ﻤـ ــن ﺸـ ــﺄﻨﻪ زﻴـ ــﺎدة اﻟطﻠـ ــب‪ .‬وﻟﻛـ ــن إذا ﻛﺎﻨـ ــت ﻫﻨـ ــﺎك ﺘوﻗﻌـ ــﺎت‬
‫‪expected to fall consumers may postpone some‬‬
‫ﺒﺎﻨﺨﻔ ــﺎض اﻷﺴ ــﻌﺎر ﻓﻘ ــد ﻴؤﺠ ــﻝ اﻟﻤﺴ ــﺘﻬﻠﻛون ﻤﺸ ــﺘرﻴﺎﺘﻬم وﺒﺎﻟﺘ ــﺎﻟﻲ‬
‫‪of their purchases, so that a decrease in demand‬‬
‫‪Anticipated Prices‬‬ ‫‪occurs. Expected changes in taxes such as‬‬ ‫ﻴﺤــدث اﻨﺨﻔــﺎض ﻓــﻲ اﻟطﻠــب‪ .‬وﻛــذﻟك ﻓــﺈن اﻟﺘﻐﻴ ـرات اﻟﻤﺘوﻗﻌــﺔ ﻓــﻲ‬ ‫اﻷﺴﻌﺎر اﻟﻤﺘوﻗﻌﺔ‬
‫‪purchase tax or value added tax will have the‬‬ ‫اﻟﻀ ـ ـراﺌب ﻤﺜـ ــﻝ ﻀ ـ ـرﻴﺒﺔ اﻟﻤﺸـ ــﺘرﻴﺎت أو ﻀ ـ ـرﻴﺒﺔ اﻟﻘﻴﻤـ ــﺔ اﻟﻤﻀـ ــﺎﻓﺔ‬
‫‪same effect. When planning his output an‬‬
‫‪entrepreneur has to take account of what he‬‬ ‫ﺴـ ــﻴﻛون ﻟﻬـ ــﺎ ﻨﻔـ ــس اﻷﺜـ ــر‪ .‬وﻋﻨـ ــد ﻗﻴـ ــﺎم رﺠـ ــﻝ اﻷﻋﻤـ ــﺎﻝ ﺒـ ــﺎﻟﺘﺨطﻴط‬
‫‪expects the market price of the commodity to be‬‬ ‫ﻹﻨﺘﺎﺠــﻪ ﻴﺠــب أن ﻴﻀــﻊ ﻓــﻲ اﻋﺘﺒــﺎرﻩ اﻟﺴــﻌر اﻟﺴــوﻗﻲ اﻟــذي ﻴﺘوﻗﻌــﻪ‬
‫‪at the time it will begin to flow on to the market.‬‬
‫ﻟﻠﺴﻠﻌﺔ وﻗت طرﺤﻬﺎ ﻓﻲ اﻟﺴوق‪.‬‬

‫‪AO‬‬
‫‪Advisory Opinion (of the Technical Committee‬‬ ‫اﻟـ ـرأي اﻻﺴﺘﺸ ــﺎري )ﻟﻠﺠﻨ ــﺔ اﻟﻔﻨﻴ ــﺔ ﻟﻠﺠﻤ ــﺎرك ﻓ ــﻲ ﻤﻨظﻤ ــﺔ اﻟﺠﻤ ــﺎرك‬ ‫اﻟرأي اﻻﺴﺘﺸﺎري‬
‫‪on Customs at the WCO).‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫اﻟﻌﺎﻟﻤﻴﺔ(‪.‬‬
‫‪AP‬‬ ‫‪Additional Premium‬‬ ‫ﻗﺴط إﻀﺎﻓﻲ‬ ‫ﻗﺴط إﻀﺎﻓﻲ‬
‫‪APP‬‬ ‫‪Actual price paid‬‬ ‫اﻟﺴﻌر اﻟﻔﻌﻠﻲ اﻟﻤدﻓوع‬ ‫اﻟﺴﻌر اﻟﻔﻌﻠﻲ اﻟﻤدﻓوع‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ‬
‫‪customs terms this term means the act by which‬‬
‫‪a person who is directly affected by a decision‬‬ ‫اﻟﻌﺎﻟﻤﻴﺔ‪ ،‬ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة اﻟﺘﺼرف اﻟذي ﺒﻤوﺠﺒﻪ ﻴﻠﺠﺄ ﺸﺨص ﻤﺎ‬
‫‪or omission of the Customs and who considers‬‬ ‫إﻟﻰ اﻟﺴﻠطﺔ اﻟﻤﺨﺘﺼـﺔ ﻟطﻠـب اﻹﻨﺼـﺎف ﻟﻛوﻨـﻪ ﺘـﺄﺜر ﺒﺸـﻛﻝ ﻤﺒﺎﺸـر‬
‫‪them-self to be aggrieved thereby seeks redress‬‬
‫‪Appeal‬‬ ‫ﺒﻘرار أو ﺘﻘﺎﻋس ﻤن طرف اﻟﺠﻤﺎرك وﻴﻌﺘﺒر ﻨﻔﺴﻪ ﻤﺘظﻠﻤﺎً‪.‬‬
‫‪before a competent authority.‬‬ ‫اﺴﺘﺌﻨﺎف‬

‫‪Note: Appeal in Customs matters is dealt with in‬‬ ‫ﻤﻼﺤظــﺔ‪ :‬اﻻﺴــﺘﺌﻨﺎف ﻓــﻲ اﻟﻤﺴــﺎﺌﻝ اﻟﺠﻤرﻛﻴــﺔ ﻴﺘﻌﺎﻤــﻝ ﻤﻌــﻪ اﻟﻤﻠﺤــق‬
‫‪Annex H.1 to the Kyoto Convention of 1974‬‬
‫إﺘــش ‪ 1‬ﻻﺘﻔﺎﻗﻴــﺔ ﻛﻴوﺘــو ﻟﺴــﻨﺔ ‪ 1974‬واﻟﻤﻠﺤــق اﻟﻌــﺎم‪ ،‬اﻟﻔﺼــﻝ ‪10‬‬
‫‪and the General Annex, Chapter 10 of the‬‬
‫‪revised Kyoto Convention‬‬ ‫ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‪.‬‬
‫‪This theory helps explain stagflation (high rates‬‬ ‫ﺘﺴﺎﻋد ﻫذﻩ اﻟﻨظرﻴﺔ ﻓﻲ ﺸرح اﻟﻛﺴﺎد اﻟﺘﻀﺨﻤﻲ )اﻟﻤﻌـدﻻت اﻟﻌﺎﻟﻴـﺔ‬
‫‪of both unemployment and inflation) it‬‬
‫ﻟﻠﺒطﺎﻟﺔ واﻟﺘﻀﺨم( وﺘوﻀـﺢ ﻛﻴﻔﻴـﺔ وﺴـﺒب وﺠـود ﻤﻀـﺎﻤﻴن اﻟﺴﻴﺎﺴـﺔ‬
‫‪AS-AD Analysis‬‬ ‫‪illustrates the how and why of policy‬‬ ‫ِ‬
‫ﺘﺤﻠﻴﻝ ‪AS - AD‬‬
‫‪implications found separately in Classical‬‬ ‫ﺒﺸ ـ ــﻛﻝ ﻤﻨﻔﺼ ـ ــﻝ ﻓـ ـ ــﻲ اﻻﻗﺘﺼ ـ ــﺎدﻴﺎت اﻟﻛﻼﺴ ـ ــﻴﻛﻴﺔ واﻻﻗﺘﺼـ ـ ــﺎدﻴﺎت‬
‫‪economics and Keynesian economics.‬‬
‫اﻟﻛﻴﻨزﻴﺔ‪.‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ‬
‫‪customs terms this term means a determination‬‬
‫‪of the amount of duties and taxes payable.‬‬ ‫اﻟﻌﺎﻟﻤﻴ ـ ــﺔ‪ ،‬ﺘﻌﻨ ـ ــﻲ ﻫ ـ ــذﻩ اﻟﻌﺒ ـ ــﺎرة ﺘﺤدﻴ ـ ــد ﻤﺒﻠ ـ ــﻎ اﻟرﺴ ـ ــوم واﻟﻀـ ـ ـراﺌب‬
‫‪Assessment of‬‬
‫‪duties and taxes‬‬ ‫اﻟﻤﺘوﺠﺒﺔ اﻟدﻓﻊ‪.‬‬ ‫ﺘﻘﻴﻴم اﻟرﺴوم واﻟﻀراﺌب‬
‫‪Note Assessment of duties and taxes is dealt‬‬
‫ﻤﻼﺤظــﺔ ﻴــﺘم اﻟﺘﻌﺎﻤــﻝ ﻤــﻊ ﺘﻘﻴــﻴم اﻟرﺴــوم واﻟﻀ ـراﺌب ﻓــﻲ اﻟﻤﻠﺤــق‬
‫‪with in the General Annex,‬‬
‫‪Chapter 4 of the revised Kyoto Convention.‬‬ ‫اﻟﻌﺎم‪ ،‬اﻟﻔﺼﻝ ‪ 4‬ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‪.‬‬

‫‪Assets‬‬
‫‪Things that have earning power or some other‬‬ ‫ﻫ ــﻲ اﻷﺸ ــﻴﺎء اﻟﺘ ــﻲ ﺘﻤﺘﻠ ــك ﻗ ــوة ﺘﺤﻘﻴ ــق اﻹﻴـ ـرادات أو ﻗﻴﻤ ــﺔ أﺨ ــرى‬ ‫اﻷﺼوﻝ‬
‫‪value to their owner.‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫ﻟﻤﺎﻟﻛﻬﺎ‪.‬‬
‫‪Assets are resources controlled by an entity as a‬‬
‫‪result of past events and from which future‬‬ ‫اﻷﺼوﻝ ﻫﻲ ﻤوارد ﺘﺴﻴطر ﻋﻠﻴﻬﺎ ﻛﻴﻨوﻨﺔ ﻤـﺎ ﻨﺘﻴﺠـﺔ ﻟوﻗـﺎﺌﻊ ﻤﺎﻀـﻴﺔ‬
‫‪economic benefits or service potential are‬‬ ‫وﺘﺘوﻗ ـ ــﻊ اﻟﻛﻴﻨوﻨ ـ ــﺔ أن ﺘﺘ ـ ــدﻓق ﻤﻨﻬ ـ ــﺎ ﻤﺴ ـ ــﺘﻘﺒﻼً ﻤ ازﻴ ـ ــﺎ اﻗﺘﺼ ـ ــﺎدﻴﺔ أو‬
‫‪expected to flow to the entity. . Assets provide a‬‬
‫ﺨ ـ ــدﻤﺎت ﻤﺤﺘﻤﻠ ـ ــﺔ‪ ..‬ﺘ ـ ــوﻓر اﻷﺼ ـ ــوﻝ ﻟﻠﻛﻴﻨوﻨ ـ ــﺎت وﺴ ـ ــﺎﺌﻝ ﻟﺘﺤﻘﻴ ـ ــق‬
‫‪means for entities to achieve their objectives.‬‬
‫‪Assets that are used to deliver goods and‬‬ ‫أﻫداﻓﻬﺎ‪ .‬وﻛذﻟك ﻓﺈن اﻷﺼوﻝ اﻟﻤﺴـﺘﺨدﻤﺔ ﻟﺘـوﻓﻴر اﻟﺴـﻠﻊ واﻟﺨـدﻤﺎت‬
‫‪services in accordance with an entity’s‬‬ ‫وﻓﻘ ـًﺎ ﻷﻫــداف ﻛﻴﻨوﻨــﺔ ﻤﻌﻴﻨــﺔ وﻟﻛﻨﻬــﺎ ﻻ ﺘــدر ﺘــدﻓﻘﺎت ﻨﻘدﻴــﺔ داﺨﻠﻴــﺔ‬
‫‪objectives but which do not directly generate net‬‬
‫‪cash inflows are often described as embodying‬‬ ‫ﺼـ ــﺎﻓﻴﺔ ﺒﺸـ ــﻛﻝ ﻤﺒﺎﺸـ ــر ﺘوﺼـ ــف ﻏﺎﻟﺒ ـ ـﺎً ﺒﺄﻨﻬـ ــﺎ ﺘﺘﻀـ ــﻤن "إﻤﻛﺎﻨﻴـ ــﺎت‬
‫‪“service potential.” Assets that are used to‬‬ ‫ﺨدﻤـ ــﺔ"‪ .‬أﻤـ ــﺎ اﻷﺼـ ــوﻝ اﻟﻤﺴـ ــﺘﺨدﻤﺔ ﻟﺘـ ــدر ﺘـ ــدﻓﻘﺎت ﻨﻘدﻴـ ــﺔ داﺨﻠﻴـ ــﺔ‬
‫‪generate net cash inflows are often described as‬‬
‫‪embodying “future economic benefits.” To‬‬ ‫ﺼ ـ ــﺎﻓﻴﺔ ﻓﻬ ـ ــﻲ ﺘوﺼ ـ ــف ﻏﺎﻟﺒـ ـ ـﺎً ﺒﺄﻨﻬ ـ ــﺎ ﺘﺘﻀ ـ ــﻤن "ﻤ ازﻴ ـ ــﺎ اﻗﺘﺼ ـ ــﺎدﻴﺔ‬
‫‪encompass all the purposes to which assets may‬‬ ‫ﻤﺴــﺘﻘﺒﻠﻴﺔ"‪ .‬وﻟﺸــﻤوﻝ ﺠﻤﻴــﻊ اﻷﻏ ـراض اﻟﺘــﻲ ﻗــد ﺘﺴــﺘﺨدم اﻷﺼــوﻝ‬
‫‪be put, this Standard uses the term “future‬‬
‫‪economic benefits or service potential” to‬‬ ‫ﻷﺠﻠﻬــﺎ‪ ،‬ﻴﺴــﺘﺨدم ﻫــذا اﻟﻤﻌﻴــﺎر ﻋﺒــﺎرة "ﻤ ازﻴــﺎ اﻗﺘﺼــﺎدﻴﺔ أو إﻤﻛﺎﻨﻴــﺎت‬
‫‪describe the essential characteristic of assets.‬‬ ‫ﺨدﻤﺔ ﻤﺴﺘﻘﺒﻠﻴﺔ" ﻟوﺼف اﻟﺴﻤﺎت اﻷﺴﺎﺴﻴﺔ ﻟﻸﺼوﻝ‪.‬‬
‫‪Materials or services that have been supplied,‬‬ ‫ﻤواد أو ﺨدﻤﺎت ﻴﺘم ﺘورﻴدﻫﺎ ﺒﺸﻛﻝ ﻤﺒﺎﺸر أو ﻏﻴر ﻤﺒﺎﺸر ﻤن ﻗﺒـﻝ‬
‫‪directly or indirectly, by the purchaser free of‬‬
‫‪charge or at a reduced cost in connection with‬‬ ‫اﻟﻤﺸ ــﺘري ﻤﺠﺎﻨـ ـﺎً أو ﺒﺘﻛﻠﻔ ــﺔ ﻤﺨﻔﻀ ــﺔ ﻓﻴﻤ ــﺎ ﻴﺘﻌﻠ ــق ﺒﺈﻨﺘ ــﺎج اﻟﺒﻀ ــﺎﺌﻊ‬
‫‪Assist‬‬ ‫اﻟﺒﻨود اﻹﻀﺎﻓﻴﺔ‬
‫‪the production of the goods to be valued. Value‬‬ ‫اﻟﺘــﻲ ﻴﺠــب ﺘﻘﻴﻴﻤﻬــﺎ‪ .‬وﻴﺠــب ﺘﺤدﻴــد ﻗﻴﻤــﺔ ﺘﻠــك اﻟﺒﻨــود ٕواﻀــﺎﻓﺘﻬﺎ إﻟــﻰ‬
‫‪of such items must be determined and added‬‬
‫اﻟﻘﻴﻤﺔ ﺒﻬدف اﺤﺘﺴﺎب اﻟرﺴوم‪.‬‬
‫‪into value for duty.‬‬
‫‪See Valuation: There are occasions when goods‬‬ ‫اﻨظــر اﻟﺘﻘﻴــﻴم‪ :‬ﻫﻨــﺎك ﻤﻨﺎﺴــﺒﺎت ﻋﻨــد ﺘﺼــدﻴر ﺒﻀــﺎﺌﻊ ﻤــن دوﻟــﺔ ﻤــﺎ‬
‫‪are exported from a country and then returned‬‬
‫‪after having been repaired, restored or modified‬‬ ‫وﻤــن ﺜــم إﻋﺎدﺘﻬــﺎ ﺒﻌــد إﺼــﻼﺤﻬﺎ أو ﻀــﺒطﻬﺎ أو ﺘﻌــدﻴﻠﻬﺎ ﻓــﻲ دوﻝ‬
‫‪Assists‬‬ ‫‪overseas. The commercial (import) invoice may‬‬ ‫أﺨـرى‪ .‬وﻴﺠـوز أن ﺘوﻀــﺢ اﻟﻔـﺎﺘورة اﻟﺘﺠﺎرﻴـﺔ )اﻻﺴــﺘﻴراد( ﻓﻘـط ﺘﻛﻠﻔــﺔ‬ ‫ﺒﻨود اﻟﺘﻘﻴﻴم‬
‫‪only show the cost of the repairs, but may not‬‬
‫اﻹﺼــﻼح وﻟﻛــن ﻗــد ﻻ ﺘﺸــﻤﻝ ﺘﻔﺎﺼــﻴﻝ ﻋــن اﻟﻘﻴﻤــﺔ اﻟﻔﻌﻠﻴــﺔ ﻟﻠﺴــﻠﻊ‬
‫‪include details of the actual value of the‬‬
‫‪exported goods, labour and handling charges,‬‬ ‫اﻟﻤﺼ ــدرة‪ ،‬أﺠـ ــور اﻟﻌﻤﺎﻟ ــﺔ واﻟﻤﻨﺎوﻟـ ــﺔ‪ ،‬ﻗﻴﻤـ ــﺔ ﻗط ــﻊ اﻟﻐﻴـ ــﺎر اﻟﺠدﻴـ ــدة‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪the value of new parts and materials used.‬‬ ‫واﻟﻤواد اﻟﻤﺴﺘﺨدﻤﺔ‪.‬‬


‫‪Associate is an entity in which the investor has‬‬ ‫اﻟﺘـﺎﺒﻊ ﻴﻌﻨــﻲ اﻟﻛﻴﻨوﻨـﺔ اﻟﺘــﻲ ﺘﻛـون ﻟﻠﻤﺴــﺘﺜﻤر ﻓﻴﻬـﺎ ﺘــﺄﺜﻴر ﻛﺒﻴـر واﻟﺘــﻲ‬
‫‪significant influence and which is neither a‬‬
‫‪Associate‬‬ ‫ﻻ ﺘﻛون ﻛﻴﺎﻨﺎً ﻤﺴﻴط اًر ﻋﻠﻴﻪ ﻤن اﻟﻤﺴﺘﺜﻤر وﻻ ﻤﺸروﻋﺎً ﻤﺸﺘرﻛﺎً ﻟﻪ‪.‬‬ ‫اﻟﺘﺎﺒﻊ‬
‫‪controlled entity nor a joint venture of the‬‬
‫‪investor.‬‬
‫‪Two or more companies with interlocking‬‬ ‫ﺸــرﻛﺘﺎن أو أﻛﺜــر ﺘﻛــون إدارﺘﻬﻤــﺎ ﻤﺘداﺨﻠــﺔ أي أن ﺒﻌــض اﻟﻤــدﻴرﻴن‬
‫‪directorates, that is with some directors who are‬‬
‫‪Associated‬‬ ‫‪members of two or more boards to enable the‬‬ ‫ﻴﻛوﻨ ــون أﻋﻀ ــﺎء ﻓ ــﻲ اﺜﻨ ــﻴن أو أﻛﺜ ــر ﻤ ــن ﻤﺠ ــﺎﻟس اﻹدارة ﻟﺘﻤﻛ ــﻴن‬
‫اﻟﺸرﻛﺎت اﻟﻤرﺘﺒطﺔ‬
‫‪Companies‬‬ ‫‪companies to pursue a common policy. It is thus‬‬ ‫اﻟﺸـ ــرﻛﺘﻴن ﻤـ ــن ﺘﻨﻔﻴـ ــذ ﺴﻴﺎﺴـ ــﺔ ﻤﺸـ ــﺘرﻛﺔ‪ .‬وﻫـ ــذا ﻋﺒـ ــﺎرة ﻋـ ــن ﺒـ ــدﻴﻝ‬
‫‪an alternative to a complete amalgamation or the‬‬
‫ﻟﻼﻨدﻤﺎج اﻟﻛﺎﻤﻝ أو ﻟﺘﺄﺴﻴس ﺸرﻛﺔ ﻗﺎﺒﻀﺔ‪.‬‬
‫‪setting up of a holding company.‬‬
‫‪A term used On a Bill of Exchange to indicate‬‬ ‫ﻋﺒــﺎرة ﺘﺴــﺘﺨدم ﻓــﻲ اﻟﻛﻤﺒﻴﺎﻟــﺔ ﻟﺘﺸــﻴر إﻟــﻰ أﻨﻬــﺎ ﻤﺴــﺘﺤﻘﺔ اﻟــدﻓﻊ ﻋﻨ ـد‬
‫‪that it is payable on its being presented. In‬‬
‫‪contrast to other bills of exchange it does not‬‬ ‫ﺘﻘدﻴﻤﻬﺎ‪ .‬وﻋﻠﻰ ﺨﻼف اﻟﻛﻤﺒﻴﺎﻻت اﻷﺨرى ﻓﻬﻲ ﻻ ﺘﺘطﻠـب اﻟﻘﺒـوﻝ‪.‬‬
‫‪At Sight‬‬ ‫ﻋﻨد اﻻطﻼع‬
‫‪require to be accepted. Such a bill is known as a‬‬ ‫وﺘﻌــرف ﺘﻠــك اﻟﻛﻤﺒﻴﺎﻟــﺔ ﺒﺎﺴــم "ﻛﻤﺒﻴﺎﻟــﺔ ﺘــدﻓﻊ ﻋﻨــد اﻻطــﻼع"‪ .‬وﻤــن‬
‫‪'Sight' bill. Legally a cheque is a bill of‬‬
‫اﻟﻨﺎﺤﻴﺔ اﻟﻘﺎﻨوﻨﻴﺔ ﻴﻌﺘﺒر اﻟﺸﻴك ﻛﻤﺒﻴﺎﻟﺔ ﻤن ﻫذا اﻟﻨوع‪.‬‬
‫‪exchange of this kind.‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ‬
‫‪customs terms this term means an international‬‬
‫‪Customs document which, issued under the‬‬ ‫اﻟﻌﺎﻟﻤﻴ ــﺔ‪ ،‬ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة ﻤﺴ ــﺘﻨد ﺠﻤ ــﺎرك ﻋ ــﺎﻟﻤﻲ ﻴﺼ ــدر وﻓﻘـ ـﺎً‬
‫‪terms of the ATA Convention and the Istanbul‬‬ ‫ﻟﺸروط اﺘﻔﺎﻗﻴـﺔ ‪ ATA‬واﺘﻔﺎﻗﻴـﺔ اﺴـﺘﻨﺒوﻝ وﻫـو ﻴﺸـﺘﻤﻝ ﻋﻠـﻰ ﻀـﻤﺎن‬
‫‪Convention, incorporates an internationally‬‬
‫ﻻ ﻤـ ــن ﻤﺴـ ــﺘﻨدات‬
‫ﻋـ ــﺎﻟﻤﻲ ﺴـ ــﺎري اﻟﻤﻔﻌـ ــوﻝ وﻴﺠـ ــوز اﺴـ ــﺘﺨداﻤﻪ ﺒـ ــد ً‬
‫‪ATA Carnet‬‬ ‫‪valid guarantee and may be used, in lieu of‬‬
‫)‪(Carnet ATA‬‬ ‫‪national Customs documents and as security for‬‬ ‫اﻟﺠﻤ ــﺎرك اﻟوطﻨﻴ ــﺔ وﻛﻀ ــﻤﺎن ﻟرﺴ ــوم وﻀـ ـراﺌب اﻻﺴ ــﺘﻴراد ﻟﺘﻐطﻴ ــﺔ‬ ‫إذن ﻤرور ‪ATA‬‬
‫‪import duties and taxes, to cover the temporary‬‬ ‫اﻹدﺨ ــﺎﻝ اﻟﻤؤﻗ ــت ﻟﻠﺒﻀ ــﺎﺌﻊ وﺒﻀ ــﺎﺌﻊ اﻟﺘراﻨزﻴ ــت‪ ،‬ﺤﺴ ــب ﻤﻘﺘﻀ ــﻰ‬
‫‪admission of goods and, where appropriate, the‬‬
‫‪transit of goods. It may be accepted for‬‬ ‫اﻟﺤ ــﺎﻝ‪ .‬وﻴﺠ ــوز ﻗﺒوﻟ ــﻪ ﻟﻠ ــﺘﺤﻛم وﻟرﻗﺎﺒ ــﺔ اﻟﺘﺼ ــدﻴر اﻟﻤؤﻗ ــت ٕواﻋ ــﺎدة‬
‫‪controlling the temporary exportation and re-‬‬ ‫اﺴ ـ ــﺘﻴراد اﻟﺒﻀ ـ ــﺎﺌﻊ‪ ،‬وﻟﻛ ـ ــن ﻓ ـ ــﻲ ﻫ ـ ــذﻩ اﻟﺤﺎﻟ ـ ــﺔ ﻻ ﻴطﺒ ـ ــق اﻟﻀ ـ ــﻤﺎن‬
‫‪importation of goods but, in this case, the‬‬
‫‪international guarantee does not apply.‬‬ ‫اﻟﻌﺎﻟﻤﻲ‪.‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪Note:‬‬
‫‪1. The ATA carnet may not, in principle, be‬‬ ‫ﻤﻼﺤظﺔ‪:‬‬
‫‪used for the temporary admission of means of‬‬ ‫‪ .1‬ﻻ ﻴﺠ ـ ــوز ﻤ ـ ــن ﺤﻴ ـ ــث اﻟﻤﺒ ـ ــدأ اﺴ ـ ــﺘﺨدام إذن اﻟﻤ ـ ــرور ‪ATA‬‬
‫‪transport (See Commentary 2 to Article 1,‬‬
‫ﻟﻺدﺨــﺎﻝ اﻟﻤؤﻗــت ﻟوﺴــﺎﺌﻝ اﻟﻨﻘــﻝ )اﻨظــر اﻟﻤﻼﺤظــﺔ ‪ 2‬ﻋﻠــﻰ اﻟﻤــﺎدة‬
‫‪Annex A of the Istanbul Convention).‬‬
‫‪2. Instead of "import duties and taxes" the ATA‬‬ ‫‪ ،1‬اﻟﻤﻠﺤق أ ﻤن اﺘﻔﺎﻗﻴﺔ اﺴﺘﻨﺒوﻝ(‬
‫‪Convention uses the term "import duties",‬‬ ‫‪ .2‬ﺒــدﻻ ﻤــن "رﺴــوم وﻀـراﺌب اﻻﺴــﺘﻴراد" ﺘﺴــﺘﺨدم اﺘﻔﺎﻗﻴــﺔ ‪ATA‬‬
‫‪giving it the same scope as the Glossary gives to‬‬
‫‪the former expression.‬‬ ‫ﻋﺒـ ــﺎرة "رﺴـ ــوم اﻻﺴـ ــﺘﻴراد" ‪ ،‬وﺘﻌطﻴﻬـ ــﺎ ﻨﻔـ ــس اﻟﻤﻌﻨـ ــﻰ اﻟـ ــذي ﺤـ ــددﻩ‬
‫اﻟﻤﺴرد ﻟﻠﻌﺒﺎرة اﻟﺴﺎﺒﻘﺔ‪.‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ‬
‫‪customs terms this term means the expression‬‬
‫‪ATA‬‬ ‫‪commonly used to refer to the Customs‬‬ ‫اﻟﻌﺎﻟﻤﻴ ــﺔ‪ ،‬ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة اﻟﻤﺼ ــطﻠﺢ اﻟﻤﺴ ــﺘﺨدم ﺒﺸ ــﻛﻝ ﺸ ــﺎﺌﻊ‬
‫‪CONVENTION‬‬ ‫‪Convention on the ATA carnet for the‬‬ ‫ﻟﻺﺸﺎرة إﻟﻰ اﻻﺘﻔﺎﻗﻴﺔ اﻟﺠﻤرﻛﻴﺔ ﺒﺸﺄن إذن اﻟﻤرور ‪ ATA‬ﻟﻺدﺨـﺎﻝ‬ ‫اﺘﻔﺎﻗﻴﺔ ‪ATA‬‬
‫)‪(Convention ATA‬‬ ‫‪temporary admission of goods (ATA‬‬
‫اﻟﻤؤﻗـ ــت ﻟﻠﺒﻀـ ــﺎﺌﻊ )اﺘﻔﺎﻗﻴـ ــﺔ ‪ (ATA‬اﻟﺘـ ــﻲ أﻗرﻫـ ــﺎ ﻤﺠﻠـ ــس اﻟﺘﻌـ ــﺎون‬
‫‪Convention) adopted by the Customs Co-‬‬
‫‪operation Council in Brussels in 1961.‬‬ ‫اﻟﺠﻤرﻛﻲ ﻓﻲ ﺒروﻛﺴﻝ ﺴﻨﺔ ‪.1961‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ‬
‫‪customs terms this term means measures by‬‬
‫‪which the Customs satisfy themselves as to the‬‬ ‫اﻟﻌﺎﻟﻤﻴـ ــﺔ‪ ،‬ﺘﻌﻨـ ــﻲ ﻫـ ــذﻩ اﻟﻌﺒـ ــﺎرة اﻹﺠ ـ ـراءات اﻟﺘـ ــﻲ ﺘطﻤـ ــﺌن ﺒﻤوﺠﺒﻬـ ــﺎ‬
‫‪accuracy and authenticity of declarations‬‬ ‫اﻟﺠﻤــﺎرك إﻟــﻰ دﻗــﺔ وﺼــﺤﺔ اﻹﻗـ اررات ﻤــن ﺨــﻼﻝ ﻓﺤــص اﻟﺴــﺠﻼت‬
‫‪AUDIT-BASED‬‬ ‫‪through the examination of the relevant books,‬‬
‫واﻟ ـ ــدﻓﺎﺘر وأﻨظﻤ ـ ــﺔ اﻟﻌﻤ ـ ــﻝ واﻟﺒﻴﺎﻨ ـ ــﺎت اﻟﺘﺠﺎرﻴ ـ ــﺔ اﻟﺘ ـ ــﻲ ﻴﺤ ـ ــﺘﻔظ ﺒﻬ ـ ــﺎ‬ ‫اﻟرﻗﺎﺒﺔ اﻟﻤﺴﺘﻨدة إﻟﻰ‬
‫‪CONTROL‬‬ ‫‪records, business systems and commercial data‬‬
‫‪held bypersons concerned.‬‬ ‫اﻷﺸﺨﺎص ذوي اﻟﻌﻼﻗﺔ‪.‬‬ ‫اﻟﺘدﻗﻴق‬
‫ﻤﻼﺤظ ــﺔ‪ :‬اﻟرﻗﺎﺒ ــﺔ اﻟﻤﺴ ــﺘﻨدة إﻟ ــﻰ اﻟﺘ ــدﻗﻴق ﻴﺘﻨﺎوﻟﻬ ــﺎ اﻟﻤﻠﺤ ــق اﻟﻌ ــﺎم‪،‬‬
‫‪Note: Audit-based control is dealt with in the‬‬
‫‪General Annex, Chapter 6 of the revised Kyoto‬‬ ‫اﻟﻔﺼﻝ ‪ 6‬ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‪.‬‬
‫‪Convention.‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪Autonomous‬‬ ‫‪Expenditure that takes place independent of‬‬ ‫ﻨﻔﻘﺎت ﺘﺘم ﺒﺸﻛﻝ ﻤﺴﺘﻘﻝ ﻋن اﻟدﺨﻝ اﻟﻘوﻤﻲ‪.‬‬ ‫اﻟﻨﻔﻘﺎت اﻟﻤﺴﺘﻘﻠﺔ‬
‫‪Expenditure‬‬ ‫‪national income.‬‬
‫‪AV‬‬ ‫‪Actual Value‬‬ ‫اﻟﻘﻴﻤﺔ اﻟﻔﻌﻠﻴﺔ‬ ‫اﻟﻘﻴﻤﺔ اﻟﻔﻌﻠﻴﺔ‬
‫‪The total cost of production of a commodity‬‬ ‫اﻟﺘﻛﻠﻔــﺔ اﻟﻛﻠﻴــﺔ ﻹﻨﺘــﺎج ﺴــﻠﻌﺔ واﻟﺘــﻲ ﺘﺘﺤﻤﻠﻬــﺎ ﻤؤﺴﺴــﺔ ﻤــﺎ ﺨــﻼﻝ ﻓﺘـرة‬
‫‪incurred by a firm during a period divided by‬‬
‫‪the number of its units of output. When‬‬ ‫زﻤﻨﻴــﺔ ﻤﻘﺴــوﻤﺔ ﻋﻠــﻰ ﻋــدد وﺤــدات اﻹﻨﺘــﺎج‪ .‬وﻋﻨــد ﺤﺴــﺎب اﻟﺘﻛﻠﻔــﺔ‬
‫‪Average Cost‬‬ ‫ﻤﻌدﻝ اﻟﺘﻛﻠﻔﺔ‬
‫‪calculating total cost in conditions of either‬‬ ‫اﻟﻛﻠﻴـ ــﺔ ﻓـ ــﻲ ظـ ــروف اﻟﻤﻨﺎﻓﺴـ ــﺔ اﻟﻤﺜﺎﻟﻴـ ــﺔ أو اﻻﺤﺘﻛـ ــﺎر ﻤـ ــن اﻟﻤﻌﺘـ ــﺎد‬
‫‪perfect competition or monopoly it is usual to‬‬
‫ﺘﻀﻤﻴن اﻷرﺒﺎح اﻟﻌﺎدﻴﺔ‪ .‬اﻨظر اﻟﺘﻛﻠﻔﺔ‪.‬‬
‫‪include normal profit. See Cost.‬‬
‫‪The proportion of income that is spent. If a‬‬ ‫اﻟﺠزء اﻟذي ﻴﺘم إﻨﻔﺎﻗﻪ ﻤـن اﻟـدﺨﻝ‪ .‬إذا أﻨﻔـق ﺸـﺨص ‪ 4.000‬ﻴـورو‬
‫‪Average propensity‬‬ ‫‪person spends €4,000 of a €10,000 income, then‬‬
‫)‪to consume (APC‬‬ ‫‪the APC is 0.4.‬‬ ‫ﻤـ ــن دﺨﻠـ ــﻪ اﻟﺒـ ــﺎﻟﻎ ‪ 10.000‬ﻴـ ــورو‪ ،‬ﻓﻬـ ــذا ﻴﻌﻨـ ــﻲ أن ﻤﻌـ ــدﻝ اﻟﻤﻴـ ــﻝ‬ ‫ﻤﻌدﻝ اﻟﻤﻴﻝ ﻟﻼﺴﺘﻬﻼك‬
‫ﻟﻼﺴﺘﻬﻼك ﻴﺴﺎوي ‪. 0.4‬‬
‫‪The total amount of income tax paid as a‬‬ ‫اﻟﻤﺒﻠﻎ اﻹﺠﻤـﺎﻟﻲ ﻟﻀـرﻴﺒﺔ اﻟـدﺨﻝ اﻟﻤدﻓوﻋـﺔ ﻛﻨﺴـﺒﺔ ﻤﺌوﻴـﺔ ﻤـن دﺨـﻝ‬
‫‪percentage of a person's income. For example if‬‬ ‫اﻟﺸﺨص‪ .‬وﻋﻠﻰ ﺴﺒﻴﻝ اﻟﻤﺜﺎﻝ إذا ﻛﺎن اﻟـدﺨﻝ ﻴﺒﻠـﻎ ‪ 20.000‬ﻴـورو‬
‫‪they earn €20,000 and have paid €2,500 in‬‬
‫‪Average rate of tax‬‬ ‫وﺘـ ــم دﻓـ ــﻊ ‪ 2.500‬ﻴـ ــورو ﻛﻀ ـ ـرﻴﺒﺔ دﺨـ ــﻝ ﻓﻬـ ــذا ﻴﻌﻨـ ــﻲ أن اﻟﻤﻌـ ــدﻝ‬
‫)‪(t‬‬ ‫‪income tax, their average rate of tax is 12.5%.‬‬ ‫اﻟﻤﻌدﻝ اﻟﻤﺘوﺴط ﻟﻠﻀرﻴﺒﺔ‬
‫‪However, their marginal rate of tax will be 23%‬‬ ‫ﻟﻠﻤﺘوﺴط ﻟﻠﻀرﻴﺒﺔ ﻫو ‪ .%12.5‬ﺒﻴد أن اﻟﻤﻌدﻝ اﻟﻬﺎﻤﺸﻲ ﻟﻠﻀرﻴﺒﺔ‬
‫‪as that is the rate they will pay on the next €‬‬ ‫ﺴ ــﻴﻛون ‪ %23‬ﻨظـ ـ اًر ﻷن ﻫ ــذا ﻫ ــو اﻟﻤﻌ ــدﻝ اﻟ ــذي ﺴ ــﻴدﻓﻌوﻨﻪ ﻋﻠ ــﻰ‬
‫‪they earn.‬‬
‫اﻟﻴورو اﻟﺘﺎﻟﻲ اﻟذي ﻴﻛﺘﺴﺒوﻨﻪ‪.‬‬
‫‪AWB‬‬ ‫‪Air Waybill‬‬ ‫ﺒوﻟﻴﺼﺔ ﺸﺤن ﺠوي‬ ‫ﺒوﻟﻴﺼﺔ ﺸﺤن ﺠوي‬
‫‪B‬‬
‫‪B/D‬‬ ‫‪Bank Draft‬‬ ‫ﺤواﻟﺔ ﺒﻨﻛﻴﺔ‬ ‫ﺤواﻟﺔ ﺒﻨﻛﻴﺔ‬
‫‪B/E‬‬ ‫‪Bill of Exchange-Bill of Entry‬‬ ‫ﻛﻤﺒﻴﺎﻟﺔ – إﻗرار ﺠﻤرﻛﻲ‬ ‫ﻛﻤﺒﻴﺎﻟﺔ – إﻗرار ﺠﻤرﻛﻲ‬
‫‪B/L‬‬ ‫‪Bill of Lading‬‬ ‫ﺒوﻟﻴﺼﺔ اﻟﺸﺤن‬ ‫ﺒوﻟﻴﺼﺔ اﻟﺸﺤن‬
‫‪B/P‬‬ ‫‪Bills Payable‬‬ ‫أوراق دﻓﻊ‬ ‫أوراق دﻓﻊ‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪B/R‬‬ ‫‪Bills Receivable‬‬ ‫أوراق ﻗﺒض‬ ‫أوراق ﻗﺒض‬


‫‪B/S‬‬ ‫‪Bill of Sale‬‬ ‫ﺴﻨد ﺒﻴﻊ‬ ‫ﺴﻨد ﺒﻴﻊ‬
‫‪Bunker Adjustment Factor (% adjustment to‬‬ ‫ﻤﻌﺎﻤﻝ ﺘﻌدﻴﻝ اﻟوﻗود )ﻨﺴﺒﺔ ﺘﻌدﻴﻝ ﻤﺌوﻴـﺔ‪ %‬ﻟﺘﻐطﻴـﺔ ﺘﻘﻠﺒـﺎت أﺴـﻌﺎر‬
‫‪BAF‬‬ ‫)‪cover fuel price fluctuations‬‬ ‫ﻤﻌﺎﻤﻝ ﺘﻌدﻴﻝ اﻟوﻗود‬
‫اﻟوﻗود(‬
‫‪The quantity of its own currency flowing out of‬‬ ‫ﻛﻤﻴــﺔ اﻟﻌﻤﻠــﺔ اﻟﺨﺎﺼــﺔ ﺒدوﻟــﺔ ﻤﻌﻴﻨــﺔ واﻟﻤﺘدﻓﻘــﺔ إﻟــﻰ ﺨــﺎرج اﻟدوﻟــﺔ‬
‫‪Balance of‬‬ ‫‪the country (for purchases, for example, but also‬‬
‫‪for gifts and intra-firm transfers) minus the‬‬ ‫)ﻟﻠﻤﺸــﺘرﻴﺎت‪ ،‬ﻋﻠــﻰ ﺴــﺒﻴﻝ اﻟﻤﺜــﺎﻝ‪ ،‬وأﻴﻀ ـﺎً ﻟﻠﻬــداﻴﺎ واﻟﺘﺤــوﻴﻼت ﺒــﻴن‬ ‫ﻤﻴزان اﻟﻤدﻓوﻋﺎت‬
‫)‪payments (BP‬‬
‫‪amount flowing in.‬‬ ‫اﻟﻤؤﺴﺴﺎت واﻟﺸرﻛﺎت( ﻨﺎﻗﺼﺎً ﻤﺒﻠﻎ اﻟﺘدﻓﻘﺎت اﻟداﺨﻠﻴﺔ‪.‬‬
‫‪A record of all the country's trade with the rest‬‬ ‫ﺴـ ــﺠﻝ ﻟﺘﺠـ ــﺎرة اﻟدوﻟـ ــﺔ ﻤـ ــﻊ ﺒﻘﻴـ ــﺔ اﻟﻌـ ــﺎﻟم‪ .‬وﻴﺘﻀـ ــﻤن اﻟﺴـ ــﺠﻝ ﺠﻤﻴـ ــﻊ‬
‫‪of the world. They record all flows of money in‬‬
‫‪and out. These flows might result from the sale‬‬ ‫ﺘــدﻓﻘﺎت اﻷﻤـواﻝ اﻟداﺨﻠﻴــﺔ واﻟﺨﺎرﺠﻴــﺔ‪ .‬وﻫــذﻩ اﻟﺘــدﻓﻘﺎت ﻗــد ﺘﻨﺸــﺄ ﻋــن‬
‫‪of exports (an inflow or credit) or from‬‬ ‫ﺒﻴــﻊ اﻟﺼــﺎدرات )ﺘــدﻓق داﺨﻠــﻲ أو داﺌــن( ﻋ ـن ﺸ ـراء اﻟ ـواردات ﻤــن‬
‫‪purchasing imports from overseas (an outflow or‬‬
‫‪debit). They might also arise from other‬‬ ‫اﻟﺨﺎرج )ﺘدﻓق ﺨﺎرﺠﻲ أو ﻤـدﻴن(‪ .‬وﻗـد ﺘﻨﺸـﺄ اﻴﻀـًﺎ ﻋـن دوﻝ أﺨـرى‬
‫‪Balance of‬‬
‫‪countries investing here (inward investment - a‬‬
‫ﺘﺴــﺘﺜﻤر ﻫﻨــﺎ )اﺴــﺘﺜﻤﺎرات داﺨﻠﻴــﺔ – داﺌــن(‪ ،‬أو ﻋــن ﺸــرﻛﺎت ﻤﺤﻠﻴــﺔ‬ ‫ﺤﺴﺎﺒﺎت ﻤﻴزان‬
‫‪credit), or from local companies investing‬‬
‫‪payments accounts‬‬ ‫اﻟﻤدﻓوﻋﺎت‬
‫‪abroad (a debit). All flows of money are added‬‬ ‫ﺘﺴـﺘﺜﻤر ﻓـﻲ اﻟﺨـﺎرج )ﻤـدﻴن(‪ .‬وﺘﻀـﺎف ﺠﻤﻴـﻊ ﺘـدﻓﻘﺎت اﻷﻤـواﻝ ﻤﻌـًﺎ‬
‫‪together and grouped according to their type.‬‬
‫‪The overall account is then called the balance of‬‬ ‫وﺘﺼﻨف وﻓﻘًﺎ ﻟﻨوﻋﻬـﺎ‪ .‬وﻴﺴـﻤﻰ اﻟﺤﺴـﺎب اﻟﺸـﺎﻤﻝ ﻤﻴـزان اﻟﻤـدﻓوﻋﺎت‬
‫‪payments - principally because the total of‬‬ ‫– ﻨظـ ًار ﻷن إﺠﻤــﺎﻟﻲ اﻟﺘــدﻓﻘﺎت اﻟﺨﺎرﺠﻴــﺔ ﻴﺠــب أن ﺘﺴــﺎوي إﺠﻤــﺎﻟﻲ‬
‫‪outflows must be equivalent to the total of‬‬
‫‪inflows. The balance of payments therefore‬‬ ‫اﻟﺘدﻓﻘﺎت اﻟداﺨﻠﻴﺔ‪ .‬وﺒﺎﻟﺘﺎﻟﻲ ﻴﺘوازن ﻤﻴزان اﻟﻤدﻓوﻋﺎت‪.‬‬
‫‪balances.‬‬
‫‪Arises when the government receives the same‬‬ ‫ﺘﺤــدث ﻋﻨــدﻤﺎ ﺘﺴــﺘﻠم اﻟﺤﻛوﻤــﺔ ﻤــن اﻟﻀ ـراﺌب ﻤﺒﻠﻐ ـﺎً ﻴﻌــﺎدﻝ اﻟﻤﺒﻠــﻎ‬
‫‪amount of money from taxation as it is‬‬
‫‪Balanced budget‬‬ ‫‪spending. Classical economists argued that this‬‬ ‫اﻟذي ﺘﻨﻔﻘﻪ‪ .‬وﻴﺠـﺎدﻝ ﺨﺒـراء اﻻﻗﺘﺼـﺎد اﻟﻛﻼﺴـﻴﻛﻴون ﺒـﺄن ﻫـذا ﻴﺠـب‬ ‫اﻟﻤﻴزاﻨﻴﺔ اﻟﻤﺘوازﻨﺔ‬
‫‪should always be the aim of government policy.‬‬ ‫أن ﻴﻛون اﻟﻬدف اﻟداﺌم ﻟﻠﺴﻴﺎﺴﺔ اﻟﺤﻛوﻤﻴـﺔ‪ .‬وﻤـن ﺠﻬـﺔ أﺨـرى ﻴﻘـوﻝ‬
‫‪Keynesians on the other hand said that in times‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪of low economic activity the government should‬‬ ‫اﻟﻛﻴﻨزﻴ ــون أﻨ ــﻪ ﻓ ــﻲ وﻗ ــت ﺘﺒ ــﺎطؤ اﻟﻨﺸ ــﺎط اﻻﻗﺘﺼ ــﺎدي ﻴﺠ ــب ﻋﻠ ــﻰ‬
‫‪run a deficit (spending more than its revenue) to‬‬
‫‪boost the economy and when the economy was‬‬ ‫اﻟﺤﻛوﻤــﺔ أن ﺘﺘﺒﻨــﻰ أﺴــﻠوب اﻟﻌﺠــز )اﻟﻨﻔﻘــﺎت ﺘزﻴــد ﻋﻠــﻰ اﻹﻴ ـرادات(‬
‫‪booming they could run a surplus (spending less‬‬ ‫ﻟﺘﻨﺸــﻴط اﻻﻗﺘﺼــﺎد‪ ،‬وﻋﻨــد ازدﻫــﺎر اﻻﻗﺘﺼــﺎد ﻴﻤﻛﻨﻬــﺎ ﺘﺒﻨــﻲ أﺴــﻠوب‬
‫‪than revenue). In this way they could balance‬‬
‫اﻟﻔﺎﺌض )اﻟﻨﻔﻘﺎت ﺘﻘﻝ ﻋن اﻹﻴرادات(‪ .‬وﺒﻬذﻩ اﻟطرﻴﻘﺔ ﻴﻤﻛن ﻤوازﻨﺔ‬
‫‪the budget in the long-run.‬‬
‫اﻟﻤﻴزاﻴﻨﺔ ﻋﻠﻰ اﻟﻤدى اﻟﺒﻌﻴد‪.‬‬
‫‪It is the rate of interest charged by the Bank for‬‬ ‫ﻫو ﺴﻌر اﻟذي ﻴﺤﺘﺴﺒﻪ اﻟﺒﻨك ﻋﻠﻰ إﻗراض اﻟﻨﻘود وﻴﻌﺒر ﻋﻨـﻪ ﻋـﺎدة‬
‫‪lending money usually expressed in per cent per‬‬
‫‪Bank Rate‬‬ ‫‪annum (6% of the total amount lent for 12‬‬ ‫ﺒﺎﻟﻨﺴــﺒﺔ اﻟﻤﺌوﻴــﺔ )‪ %6‬ﻤــن إﺠﻤــﺎﻟﻲ ﻤﺒﻠــﻎ اﻟﻘــرض ﻟﻤــدة ‪ 12‬ﺸــﻬ اًر‬ ‫ﺴﻌر اﻟﻔﺎﺌدة اﻟﺒﻨﻛﻴﺔ‬
‫‪months and if period is less, it is to be‬‬ ‫ٕواذا ﻛﺎﻨت اﻟﻤدة أﻗﻝ ُﻴﺤﺴب وﻓﻘﺎً ﻟﻠﻨﺴﺒﺔ واﻟﺘﻨﺎﺴب(‪.‬‬
‫‪apportioned).‬‬
‫‪Exchange of commodities using the value of the‬‬ ‫ﺘﺒــﺎدﻝ اﻟﺒﻀــﺎﺌﻊ ﺒﺎﺴــﺘﺨدام ﻗﻴﻤــﺔ اﻟﺒﻀــﺎﺌﻊ ﻛﺄﺴــﺎس ﻟﻠﺘﻌــوﻴض ﺒــدﻻً‬
‫‪Barter‬‬ ‫‪goods as basis for compensation instead of‬‬ ‫اﻟﻤﻘﺎﻴﻀﺔ‬
‫)‪money (i.e. one sheep for 50kg rice‬‬ ‫ﻤن اﻟﻤﺎﻝ )أي ﻤﺒﺎدﻟﺔ ﺨروف ﻤﻘﺎﺒﻝ ‪ 50‬ﻛﻴﻠو ﻤن اﻷرز(‪.‬‬
‫‪BCA‬‬ ‫‪Buying Commission Agent‬‬ ‫وﻛﻴﻝ ﺸراء ﺒﺎﻟﻌﻤوﻟﺔ‬ ‫وﻛﻴﻝ ﺸراء ﺒﺎﻟﻌﻤوﻟﺔ‬
‫‪BDI‬‬ ‫‪both days inclusive‬‬ ‫ﻛﻼ اﻟﻴوﻤﻴن ﻤﺸﻤوﻻن‬ ‫ﻛﻼ اﻟﻴوﻤﻴن ﻤﺸﻤوﻻن‬
‫‪Document showing all the details of the goods‬‬ ‫ﻤﺴــﺘﻨد ﻴوﻀ ـﺢ ﺠﻤﻴــﻊ ﺘﻔﺎﺼــﻴﻝ اﻟﺒﻀــﺎﺌﻊ ﻴــﺘم إﻋــدادﻩ ﻋﻠــﻰ أﺴــﺎس‬
‫‪as prepared on the basis of Bill of lading,‬‬
‫‪commercial invoice and other import documents‬‬ ‫ﺒوﻟﻴﺼﺔ اﻟﺸﺤن‪ ،‬اﻟﻔﺎﺘورة اﻟﺘﺠﺎرﻴـﺔ ووﺜـﺎﺌق اﻻﺴـﺘﻴراد اﻷﺨـرى وﻴﻘـدم‬
‫‪Bill Of Entry‬‬ ‫إﻗرار ﺠﻤرﻛﻲ‬
‫‪and lodged at the Customs House by the‬‬ ‫إﻟﻰ ﻤﻛﺘب اﻟﺠﻤﺎرك ﻤن ﻗﺒـﻝ اﻟﻤﺴـﺘورد أو وﻛﻴﻠـﻪ اﻟﺠﻤرﻛـﻲ ﻹﻨﺠـﺎز‬
‫‪importer or their Customs Agent for completion‬‬
‫اﻹﺠراءات اﻟرﺴﻤﻴﺔ اﻟﺨﺎﺼﺔ ﺒﺎﻟﺠﻤﺎرك‪.‬‬
‫‪of customs formalities.‬‬
‫‪An exporter may send a bill of exchange for the‬‬ ‫ﻴﺠ ـ ــوز ﻟﻠﻤﺼ ـ ــدر إرﺴ ـ ــﺎﻝ ﻛﻤﺒﻴﺎﻟ ـ ــﺔ ﺒﻘﻴﻤ ـ ــﺔ اﻟﺒﻀ ـ ــﺎﺌﻊ اﻟﺘ ـ ــﻲ ﻴﺠ ـ ــري‬
‫‪value of goods under export through the banking‬‬
‫‪channel for payment by an overseas purchaser‬‬ ‫ﺘﺼـ ــدﻴرﻫﺎ ﻤـ ــن ﺨـ ــﻼﻝ اﻟﻘﻨـ ــﺎة اﻟﻤﺼ ـ ـرﻓﻴﺔ ﻟﺘـ ــدﻓﻊ ﻤـ ــن ﻗﺒـ ــﻝ ﻤﺸـ ــﺘري‬
‫‪Bill Of Exchange‬‬ ‫ﻛﻤﺒﻴﺎﻟﺔ‬
‫‪on presentation. It is legally defined as an‬‬ ‫ﺨــﺎرﺠﻲ ﻋﻨــد ﺘﻘــدﻴﻤﻬﺎ‪ .‬وﻫــﻲ ﺘﻌــرف ﻤــن اﻟﻨﺎﺤﻴــﺔ اﻟﻘﺎﻨوﻨﻴــﺔ ﺒﺼــﻔﺘﻬﺎ‬
‫‪unconditional order in writing, addressed by one‬‬
‫أﻤ ــر دﻓـ ــﻊ ﺨط ــﻲ ﻏﻴـ ــر ﻤﺸـ ــروط ﻤوﺠ ــﻪ ﻤـ ــن ﺸ ــﺨص إﻟـ ــﻰ آﺨـ ــر‪،‬‬
‫‪person to another, signed by the person who‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

issues, requiring the person to whom it is ‫وﻴوﻗﻌﻬﺎ اﻟﺸﺨص اﻟذي ﻴﺼدرﻫﺎ وﻴطﻠب ﻤن اﻟﺸﺨص اﻟﻤوﺠﻬـﺔ ﻟـﻪ‬
addressed to pay on demand or at a fixed
determinable future time a certain sum. It is also .‫أن ﻴــدﻓﻊ ﻤﺒﻠﻐ ـﺎً ﻤﻌﻴﻨ ـﺎً ﻋﻨــد اﻟطﻠــب أو ﻓــﻲ وﻗــت ﻤﺴــﺘﻘﺒﻠﻲ ﻤﺤــدد‬
described as a sight draft when it is made out ‫وﻫــﻲ ﺘوﺼــف أﻴﻀ ـﺎً ﺒﺄﻨﻬــﺎ "ﻛﻤﺒﻴﺎﻟــﺔ ﻋﻨــد اﻻطــﻼع" ﻋﻨــدﻤﺎ ﺘﺤــرر‬
payable at sight “on demand" but if it is payable
‫ﻤﺘوﺠﺒﺔ اﻟدﻓﻊ ﻋﻨد اﻻطـﻼع "ﻋﻨـد اﻟطﻠـب" وﻟﻛـن إذا ﻛﺎﻨـت ﺘﺴـﺘﺤق‬
at any future date, it is called a 'term draft'.
."‫اﻟدﻓﻊ ﻓﻲ أي ﺘﺎرﻴﺦ ﻤﺴﺘﻘﺒﻠﻲ ﺘﺴﻤﻰ "ﻛﻤﺒﻴﺎﻟﺔ ﻷﺠﻝ‬
A "Bill of Lading" is a legal contract that serves :‫ وﻫﻲ‬،‫"ﺒوﻟﻴﺼﺔ اﻟﺸﺤن" ﻫﻲ ﻋﻘد ﻗﺎﻨوﻨﻲ ﻴؤدي ﺜﻼث وظﺎﺌف‬
three major functions. It is:
- a receipt for goods ‫ إﻴﺼﺎﻝ ﺒﺎﺴﺘﻼم اﻟﺒﻀﺎﺌﻊ‬-
- a document of title; and ‫ ﺴﻨد ﻤﻠﻛﻴﺔ؛ و‬-
- evidence of a contract for the carriage of
‫ إﺜﺒﺎت ﻟﻌﻘد ﺸﺤن اﻟﺒﻀﺎﺌﻊ‬-
goods.
It is a document which is prepared and issued by ‫وﻫــﻲ وﺜﻴﻘــﺔ ﺘﻌــدﻫﺎ وﺘﺼــدرﻫﺎ ﺸــرﻛﺔ اﻟﺸــﺤن ﻋﻨــد ﺸــﺤن اﻟﺒﻀــﺎﻋﺔ‬
a shipping company when goods under export ‫ وﺘﺨ ــدم ﺒوﻟﻴﺼ ــﺔ اﻟﺸ ــﺤن أﻏ ارﻀـ ـًﺎ‬.‫اﻟﺘ ــﻲ ﻫ ــﻲ ﻗﻴ ــد اﻟﺘﺼ ــدﻴر ﺒﺤـ ـ ًار‬
are shipped by sea. B/L serves several purposes
- :‫ﻋدﻴدة‬
(1) it is taken as evidence that the shipping ‫ﻼ ﻋﻠــﻰ أن ﺸــرﻛﺔ اﻟﺸــﺤن ﻗــد اﺴــﺘﻠﻤت اﻟﺒﻀــﺎﺌﻊ‬
ً ‫( ﺘﻌﺘﺒــر دﻟــﻴ‬1)
Bill Of Lading company has taken the control of goods and ‫ﺒوﻟﻴﺼﺔ اﻟﺸﺤن‬
placed on the vessel for transporting by sea from ‫وﻗﺎﻤت ﺒﺘﺤﻤﻴﻠﻬﺎ ﻋﻠﻰ اﻟﺴﻔﻴﻨﺔ ﻟﻨﻘﻠﻬﺎ ﺒﺤ اًر ﻤـن ﻤﻴﻨـﺎء اﻟدوﻟـﺔ‬
the port of exporting country to the importing ‫اﻟﻤﺼدرة إﻟﻰ ﻤﻴﻨﺎء اﻟدوﻟـﺔ اﻟﻤﺴـﺘوردة ﺒـدون ﺘﻔرﻴﻐﻬـﺎ واﻟﻌﺒـث‬
country without unloading and tampering with
during the voyage, ‫ﺒﻬﺎ ﺨﻼﻝ اﻟرﺤﻠﺔ؛‬
(2) it is a receipt for goods shipped and provides ‫( ﻫ ــﻲ إﻴﺼ ــﺎﻝ ﺒﺎﺴ ــﺘﻼم اﻟﺒﻀ ــﺎﺌﻊ اﻟﻤﺸ ــﺤوﻨﺔ وﺘ ــوﻓر ﺘﻔﺎﺼ ــﻴﻝ‬2)
certain details such as number of packages,
‫ وﺼـ ــف‬،‫ اﻟﻌﻼﻤـ ــﺎت واﻷرﻗـ ــﺎم‬،‫ﻤﻌﻴﻨـ ــﺔ ﻤﺜـ ــﻝ ﻋـ ــدد اﻟﻌﺒ ـ ـوات‬
marks and numbers, broad description of the
goods, vessel's name, port of shipment, amount ‫ أﺠرة اﻟﺸﺤن اﻟﺒﺤـري وﺤﺎﻟـﺔ اﻟﺒﻀـﺎﺌﻊ ﻋﻨـد‬،‫ﻤﻔﺼﻝ ﻟﻠﺒﻀﺎﺌﻊ‬
of overseas freight and the condition of the ،‫ﺘﺤﻤﻴﻠﻬﺎ ﻋﻠﻰ اﻟﺴﻔﻴﻨﺔ‬
goods when placed on board,
(3) it is also a document of title, which means ‫ ﻴﻌﻨــﻲ أن اﻟﺸــرﻛﺔ اﻟﺘــﻲ ﺘرﺴــﻝ إﻟﻴﻬــﺎ‬،‫( وﻫــﻲ أﻴﻀـﺎً ﺴــﻨد ﻤﻠﻛﻴــﺔ‬3)

Tel: 00442071937439 ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ www.pbf.org.ps :‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‬


Fax: 00442076919431 ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ info@pbf.org.ps :‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪that the company to whom the goods are‬‬ ‫اﻟﺒﻀﺎﺌﻊ ﻓﻲ اﻟدوﻟﺔ اﻟﻤﺴﺘوردة ﻴﺤق ﻟﻬﺎ اﻤﺘﻼك اﻟﺒﻀﺎﺌﻊ‪،‬‬
‫‪addressed for delivery in the importing country,‬‬
‫‪has the right to possess the goods,‬‬ ‫)‪ (4‬ﻴﻌﺘﺒ ـ ــر ﺘ ـ ــﺎرﻴﺦ ﺒوﻟﻴﺼ ـ ــﺔ اﻟﺸ ـ ــﺤن ﻋﻤوﻤـ ـ ـﺎً ﻋﻠ ـ ــﻰ أﻨ ـ ــﻪ ﺘ ـ ــﺎرﻴﺦ‬
‫‪(4) Date of Bill of Lading is generally‬‬ ‫اﻟﺘﺼـ ــدﻴر‪ .‬وﺒﺎﻟﺘـ ــﺎﻟﻲ ﻓﻬـ ــﻲ ﻤﺴـ ــﺘﻨد ﻤﻬـ ــم ﻛﺎﻟﻔـ ــﺎﺘورة اﻟﺘﺠﺎرﻴـ ــﺔ‬
‫‪considered as the date of export.‬‬
‫وﻋﻠــﻰ ذﻟــك اﻟﻨﺤــو ﻴﺠــب ﺘــدﻗﻴﻘﻬﺎ ﺒﻌﻨﺎﻴــﺔ وﺒﺸــﻛﻝ ﻛﺎﻤــﻝ ٕواذا‬
‫‪Thus it is as equally an important document as‬‬
‫‪the commercial invoice and as such it should be‬‬ ‫ﻛ ــﺎن ﻫﻨ ــﺎك أي ﺘﻐﻴﻴ ــر ﻏﻴ ــر ﻤﺼ ــرح ﺒ ــﻪ ﺴـ ـواء ﻓﻴﻤ ــﺎ ﻴﺘﻌﻠ ــق‬
‫‪checked thoroughly and carefully. If there is any‬‬ ‫ﺒــﺎﻟﻌﺒوات‪ ،‬اﻟوﺼــف‪ ،‬ﺘــﺎرﻴﺦ اﻹﺼــدار‪ ،‬اﻟــﺦ‪ ،‬ﻴﺠــب اﻻﺘﺼــﺎﻝ‬
‫‪unauthorised change either in respect of‬‬
‫‪packages, description, date of issue etc.,‬‬ ‫ﺒﺸرﻛﺔ اﻟﺸﺤن ﻟﺘﺄﻛﻴد اﻟﺤﻘﺎﺌق اﻟﺼﺤﻴﺤﺔ‪.‬‬
‫‪shipping company should be contacted to‬‬
‫‪confirm the true facts.‬‬
‫‪This type of B/L is slightly different from a‬‬ ‫ﻴﺨﺘﻠف ﻫـذا اﻟﻨـوع ﻤـن ﺒـواﻟص اﻟﺸـﺤن ﻗﻠـﻴﻼً ﻋـن ﺒوﻟﻴﺼـﺔ اﻟﺸـﺤن‬
‫‪standard Bill of Lading in that it names‬‬
‫‪intermediate ports as well as the terminal ports,‬‬ ‫اﻟﻌﺎدﻴــﺔ ﻤــن ﺤﻴــث أﻨﻬــﺎ ﺘﺤــدد أﺴــﻤﺎء ﻤ ـواﻨﺊ وﺴــﻴطﺔ إﻀــﺎﻓﺔ إﻟــﻰ‬
‫‪and usually shows the name of the subsequent‬‬ ‫ﻤواﻨﺊ طرﻓﻴﺔ‪ ،‬وﺘوﻀﺢ ﻋﺎدة اﺴم اﻟﺴـﻔﻴﻨﺔ اﻷﺨـرى "اﻟﻼﺤﻘـﺔ" اﻟﺘـﻲ‬
‫‪Bill Of Lading -‬‬ ‫‪vessel that is expected to carry out the next part‬‬ ‫ﺒوﻟﻴﺼﺔ اﻟﺸﺤن– اﻟﺸﺤن‬
‫ﻤـ ــن اﻟﻤﺘوﻗـ ــﻊ أن ﺘﻛﻤـ ــﻝ اﻟﺠـ ــزء اﻟﺘـ ــﺎﻟﻲ ﻤـ ــن اﻟرﺤﻠـ ــﺔ‪ .‬وﻋـ ــﺎدة ﻓـ ــﺈن‬
‫‪Trans-Shipment‬‬ ‫‪of the voyage. Normally, the entire overseas‬‬ ‫ﻤن ﺴﻔﻴﻨﺔ إﻟﻰ أﺨرى‬
‫‪freight costs from the original port of export to‬‬ ‫ﺘﻛــﺎﻟﻴف اﻟﺸــﺤن اﻟﺒﺤــري ﻛﺎﻤﻠــﺔ ﻤــن ﻤﻴﻨــﺎء اﻟﺘﺼــدﻴر اﻷﺼــﻠﻲ إﻟــﻰ‬
‫‪final destination are collected by the first‬‬ ‫ﻤﻴﻨ ــﺎء اﻟوﺼ ــوﻝ ﻴ ــﺘم ﺘﺤﺼ ــﻴﻠﻬﺎ ﻤ ــن ﻗﺒ ــﻝ ﺸ ــرﻛﺔ اﻟﺸ ــﺤن اﻷوﻟ ــﻰ‪،‬‬
‫‪shipping company, who then passes on an‬‬
‫‪agreed proportion to the next shipping company.‬‬ ‫واﻟﺘﻲ ﻤن ﺜم ﺘدﻓﻊ ﺤﺼﺔ ﻤﺘﻔق ﻋﻠﻴﻬﺎ إﻟﻰ ﺸرﻛﺔ اﻟﺸﺤن اﻟﺘﺎﻟﻴﺔ‪.‬‬
‫‪A method of raising a loan on the security of‬‬ ‫طرﻴﻘ ــﺔ ﻟﻠﺤﺼ ــوﻝ ﻋﻠ ــﻰ ﻗ ــرض ﺒﻀ ــﻤﺎن ﻤﻤﺘﻠﻛ ــﺎت ﺸ ــﺨص ﻤ ــﺎ –‬
‫‪one's possessions - furniture, stock-in-trade, etc.‬‬
‫‪- a bill of sale is a document formally‬‬ ‫اﻷﺜـ ــﺎث‪ ،‬اﻟﻤﺨـ ــزون اﻟﺘﺠـ ــﺎري‪ ،‬اﻟـ ــﺦ‪ ،‬ﺴـ ــﻨد اﻟﺒﻴـ ــﻊ ﻫـ ــو وﺜﻴﻘـ ــﺔ ﻴـ ــﺘم‬
‫‪Bill Of Sale‬‬
‫‪transferring legal ownership of the property to‬‬ ‫ﺒﻤوﺠﺒﻬ ــﺎ ﻨﻘـ ــﻝ ﻤﻠﻛﻴـ ــﺔ اﻟﻤﻤﺘﻠﻛـ ــﺎت ﺒﺸ ــﻛﻝ ﻗـ ــﺎﻨوﻨﻲ إﻟـ ــﻰ اﻟﻤﻘـ ــرض‪،‬‬ ‫ﺴﻨد اﻟﺒﻴﻊ‬
‫‪the lender, the borrower retaining possession of‬‬
‫‪the goods until the debt is repaid, it being a‬‬ ‫وﻴﺤــﺘﻔظ اﻟﻤﻘﺘــرض ﺒﺤﻴــﺎزة اﻟﺴــﻠﻊ ﻟﺤــﻴن ﺴــداد اﻟــدﻴن‪ ،‬وﻤــن ﺸــروط‬
‫‪condition of the agreement that the goods shall‬‬
‫‪then be re-assigned. Thus, a bill of sale is a kind‬‬ ‫اﻻﺘﻔﺎﻗﻴــﺔ أن ﻴــﺘم اﻟﺘﻨــﺎزﻝ ﻋــن ﻤﻠﻛﻴــﺔ اﻟﺴــﻠﻊ ﻤـرة أﺨــرى وﻫﻛــذا ﻓــﺈن‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪of mortgage. An absolute bill of sale, however,‬‬ ‫ﺴــﻨد اﻟﺒﻴــﻊ ﻋﺒــﺎرة ﻋــن رﻫــن‪ .‬وﻫﻛــذا ﻓــﺈن ﺴــﻨد اﻟﺒﻴــﻊ اﻟﻤطﻠــق ﻴﻨﻘــﻝ‬
‫‪transfers property absolutely from one person to‬‬
‫‪another. To be valid a bill of sale must comply‬‬ ‫اﻟﻤﻠﻛﻴﺔ ﺒﺸﻛﻝ ﻤطﻠق ﻤـن ﺸـﺨص إﻟـﻰ آﺨـر‪ .‬وﻟﻛـﻲ ﻴﻛـون ﺴـﺎري‬
‫‪with certain legal formalities and requires to be‬‬ ‫اﻟﻤﻔﻌــوﻝ ﻴﺠــب أن ﻴ ارﻋــﻲ ﺴــﻨد اﻟﺒﻴــﻊ ﻤﺘطﻠﺒــﺎت ﻗﺎﻨوﻨﻴــﺔ ﻤﻌﻴﻨــﺔ وأن‬
‫‪registered.‬‬
‫ﻴﺘم ﺘﺴﺠﻴﻠﻪ‪.‬‬
‫‪A document used in the import trade and given‬‬ ‫ﻤﺴــﺘﻨد ﻴﺴــﺘﺨدم ﻓــﻲ ﺘﺠــﺎرة اﻻﺴــﺘﻴراد‪ ،‬ﻴﻘــدم إﻟــﻰ ﻤوظــف اﻟﺠﻤــﺎرك‬
‫‪to the customs officer when a full description of‬‬
‫‪Bill Of Sight‬‬
‫‪the goods cannot be provided, to enable the‬‬ ‫ﻋﻨد ﺘﻌذر ﺘوﻓﻴر وﺼف ﻛﺎﻤﻝ ﻟﻠﺒﻀـﺎﺌﻊ‪ ،‬ﻹﺘﺎﺤـﺔ اﻹﻤﻛﺎﻨﻴـﺔ ﻟﺘﻔرﻴـﻎ‬ ‫ﺴﻨد ﻋﻨد اﻻطﻼع‬
‫‪goods to be landed. A full description of the‬‬ ‫اﻟﺒﻀﺎﺌﻊ‪ .‬وﻴﺠب ﺘﻘدﻴم وﺼف ﻛﺎﻤﻝ ﻟﻠﺒﻀﺎﺌﻊ ﻻﺤﻘﺎً‪.‬‬
‫‪goods must be given later.‬‬
‫‪The number of live births per 1000 of the‬‬ ‫ﻋــدد اﻟﻤواﻟﻴــد اﻷﺤﻴــﺎء ﻟﻛــﻝ ‪ 1000‬ﺸــﺨص ﻤــن اﻟﺴــﻛﺎن‪ .‬وﻴﺴــﻤﻰ‬
‫‪Birth rate‬‬ ‫‪population. The birth rate is also often called the‬‬ ‫ﻤﻌدﻝ اﻟﻤواﻟﻴد‬
‫‪'crude birth rate'.‬‬ ‫ﻤﻌدﻝ اﻟﻤواﻟﻴد أﻴﻀًﺎ "ﻤﻌدﻝ اﻟﻤواﻟﻴد اﻹﺠﻤﺎﻟﻲ"‪.‬‬
‫‪Bkg‬‬ ‫‪Breakage‬‬ ‫ﻤﻘدار اﻟﻛﺴر‬ ‫ﻤﻘدار اﻟﻛﺴر‬
‫‪This term is often used when goods are sold out‬‬ ‫ﺘﺴــﺘﺨدم ﻫــذﻩ اﻟﻌﺒــﺎرة ﻓــﻲ اﻟﻐﺎﻟــب ﻋﻨــد ﺒﻴــﻊ اﻟﺒﻀــﺎﺌﻊ ﺒﺴــﻌر أﻋﻠــﻰ‬
‫‪at a higher price with a profiteering motive by‬‬
‫‪creating scarcity by means of hoarding etc. (in‬‬ ‫ﺒﻐ ــرض ﺘﺤﻘﻴ ــق اﻟـ ـرﺒﺢ اﻟﻔ ــﺎﺤش ﻨظـ ـ اًر ﻟﻨ ــدرة اﻟﺒﻀ ــﺎﺌﻊ اﻟﻤﻌروﻀ ــﺔ‬
‫‪Black Market‬‬ ‫‪such a situation common-man/grassroots faces‬‬ ‫ﺒﺴﺒب ﺘﺨزﻴﻨﻬﺎ‪ ،‬اﻟﺦ )وﻓﻲ ﻤﺜﻝ ﺘﻠك اﻟﺤﺎﻟﺔ ﻴﻌﺎﻨﻲ اﻹﻨﺴﺎن اﻟﻌﺎدي‬ ‫اﻟﺴوق اﻟﺴوداء‬
‫‪hardship because he pays a high price which‬‬
‫ﻤــن اﻟﻤﺼــﺎﻋب ﻨظ ـ اًر ﻷﻨــﻪ ﻴــدﻓﻊ ﺴــﻌ اًر أﻋﻠــﻰ ﻻ ﻴﻌﺒــر ﻋــن اﻟﻘﻴﻤــﺔ‬
‫‪does not actually represent the fair normal value.‬‬
‫اﻟﻤﻌﺘﺎدة اﻟﻌﺎدﻟﺔ(‪.‬‬
‫‪In order to evade taxes, some persons falsify‬‬ ‫ﻴﻘــوم ﺒﻌــض اﻷﺸــﺨﺎص ﺒﻐــرض ﺘﻔــﺎدي دﻓــﻊ اﻟﻀ ـراﺌب اﻟﻤﺴــﺘﺤﻘﺔ‬
‫‪their accounts and do not record all transaction‬‬
‫‪in their books of accounts. The money which‬‬ ‫ﻋﻠ ــﻴﻬم ﺒﺘزوﻴ ــر ﺤﺴ ــﺎﺒﺎﺘﻬم وﻋ ــدم ﺘﺴ ــﺠﻴﻝ ﺠﻤﻴ ــﻊ اﻟﻤﻌ ــﺎﻤﻼت ﻓ ــﻲ‬
‫‪Black Money‬‬ ‫‪thus remains unaccounted for and is illegally‬‬ ‫دﻓ ــﺎﺘر اﻟﺤﺴ ــﺎﺒﺎت‪ .‬وﻫﻛ ــذا ﻓ ــﺈن اﻷﻤـ ـواﻝ اﻟﺘ ــﻲ ﻻ ﺘﺴ ــﺠﻝ وﺘﺘـ ـراﻛم‬ ‫اﻟﻛﺴب ﻏﻴر اﻟﻤﺸروع‬
‫‪accumulated (generally by foul means) is called‬‬
‫ﺒﺸ ــﻛﻝ ﻏﻴ ــر ﻗ ــﺎﻨوﻨﻲ )وﻋﻤوﻤـ ـﺎً ﺒواﺴ ــطﺔ أﺴ ــﺎﻟﻴب ﻤﻠﺘوﻴ ــﺔ( ﺘﺴ ــﻤﻰ‬
‫‪black money. This is very harmful for the‬‬
‫‪economy‬‬ ‫‪of‬‬ ‫‪the‬‬ ‫‪country.‬‬ ‫‪Sometimes‬‬ ‫اﻟﻛﺴ ـ ــب ﻏﻴ ـ ــر اﻟﻤﺸ ـ ــروع‪ .‬وﻫ ـ ــذا اﻷﻤ ـ ــر ﻀ ـ ــﺎر ﺠ ـ ــداً ﺒﺎﻻﻗﺘﺼ ـ ــﺎد‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


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A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

compensation payments are made out of such ‫ وﻓــﻲ ﺒﻌــض اﻷﺤﻴــﺎن ﺘــدﻓﻊ ﻤﻛﺎﻓــﺂت ﻤــن أﻤ ـواﻝ اﻟﻛﺴــب‬.‫اﻟــوطﻨﻲ‬
black money and are not shown in normal
documents. .‫ﻏﻴر اﻟﻤﺸروع وﻻ ﺘﺴﺠﻝ ﻓﻲ اﻟﻤﺴﺘﻨدات اﻟﻌﺎدﻴﺔ‬
Under the WCO glossary of international ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
customs terms this term means the operations
under which means of transport are visited by ‫ ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة اﻟﻌﻤﻠﻴــﺎت اﻟﺘــﻲ ﻴﻘــوم ﺒﻤوﺠﺒﻬــﺎ ﻤوظﻔــو‬،‫اﻟﻌﺎﻟﻤﻴـﺔ‬
Boarding and the Customs for: :‫اﻟﺠﻤﺎرك ﺒﺎﻟﺼﻌود إﻟﻰ وﺴﺎﺌﻝ اﻟﻨﻘﻝ ﻟﻸﻏراض اﻟﺘﺎﻟﻴﺔ‬
search of means of (a) collection of information from the person
‫)أ( ﺠﻤ ــﻊ اﻟﻤﻌﻠوﻤ ــﺎت ﻤ ــن اﻟﺸ ــﺨص اﻟﻤﺴ ــؤوﻝ ﻋ ــن وﺴ ــﺎﺌﻝ اﻟﻨﻘ ــﻝ‬ ‫اﻟﺼﻌود إﻟﻰ وﺴﺎﺌﻝ اﻟﻨﻘﻝ‬
Transport responsible for the means of transport and
examination of commercial, transport or other ‫وﻓﺤـ ــص اﻟﻤﺴـ ــﺘﻨدات اﻟﺘﺠﺎرﻴـ ــﺔ أو ﻤﺴـ ــﺘﻨدات اﻟﻨﻘـ ــﻝ او اﻟﻤﺴـ ــﺘﻨدات‬ ‫وﺘﻔﺘﻴﺸﻬﺎ‬
documents concerning the means of transport, ‫ اﻟطﺎﻗم واﻟرﻛﺎب؛ و‬،‫ اﻟﺒﻀﺎﻋﺔ‬،‫اﻷﺨرى اﻟﻤﺘﻌﻠﻘﺔ ﺒوﺴﺎﺌﻝ اﻟﻨﻘﻝ‬
the cargo, stores, crew and passengers; and
(b) inspection, examination and search of the ‫)ب( ﻤﻌﺎﻴﻨﺔ وﻓﺤص وﺘﻔﺘﻴش وﺴﺎﺌﻝ اﻟﻨﻘﻝ‬
means of transport.
Under the WCO glossary of international ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ‬
customs terms this term means an undertaking
Bond
in due legal form, by which a person binds ‫ ﺘﻌﻨﻲ ﻫـذﻩ اﻟﻌﺒـﺎرة ﺘﻌﻬـداً ﺒﺼـﻴﻐﺔ ﻗﺎﻨوﻨﻴـﺔ ﻴﻠـزم ﺸـﺨص ﻤـﺎ‬،‫اﻟﻌﺎﻟﻤﻴﺔ‬ ‫اﻟﺘﻌﻬد‬
himself to the Customs to do or not to do some .‫ﻨﻔﺴﻪ أﻤﺎم اﻟﺠﻤﺎرك ﺒﺎﻟﻘﻴﺎم أو ﺒﻌدم اﻟﻘﻴﺎم ﺒﺘﺼرف ﻤﺤدد‬
specified act.
In Accounting terminology a Long term ‫ﻓ ــﻲ اﻟﻤﺼ ــطﻠﺤﺎت اﻟﻤﺤﺎﺴ ــﺒﻴﺔ ﺘﻌﻨ ــﻲ ﺴ ــﻨد دﻴ ــن ﺒﻌﻴ ــد اﻷﻤ ــد‬
Bond (10+ years) debt instrument. ‫اﻟﺴﻨد‬
(‫ ﺴﻨوات‬10 ‫)أﻛﺜر ﻤن‬
Bond or A building approved by the Customs authorities ‫ﺒﻨﺎﻴﺔ ﺘﻌﺘﻤدﻫﺎ اﻟﺴﻠطﺎت اﻟﺠﻤرﻛﻴـﺔ ﻟﺘﺨـزﻴن اﻟﺴـﻠﻊ اﻟﻤﺴـﺘوردة ﺒـدون‬ ‫ﻤﺴﺘودع ﺠﻤرﻛﻲ‬
Bonded Warehouse for the storage of imported goods without
payment of duties until their removal on ‫دﻓﻊ اﻟرﺴوم ﻟﺤﻴن إﺨراﺠﻬﺎ ﻋﻨد دﻓﻊ اﻟرﺴوم أو ﻹﻋﺎدة ﺘﺼدﻴرﻫﺎ‬ ‫)ﻤﺴﺘودﻋﺎت‬
(Licensed
Warehouses) payment of duty or for re-export. (‫ﻤرﺨﺼﺔ‬
Brk Broker/Brokerage ‫اﻟوﺴﺎطﺔ‬/‫اﻟوﺴﻴط‬ ‫اﻟوﺴﺎطﺔ‬/‫اﻟوﺴﻴط‬
Broker is a person who merely puts a buyer and ‫اﻟوﺴﻴط ﻫو ﺸﺨص ﻴﻘوم ﺒﺠﻤﻊ ﻤﺸﺘري وﺒﺎﺌﻊ ﻤﻊ ﺒﻌﻀـﻬﻤﺎ ﻟﻴﺒرﻤـﺎ‬
Broker/Brokerage seller in touch with each other and then they ‫ وﺴﺎطﺔ‬/‫وﺴﻴطﺔ‬
conclude their contract, His charge which is

Tel: 00442071937439 ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ www.pbf.org.ps :‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‬


Fax: 00442076919431 ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ info@pbf.org.ps :‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪usually a small percentage on the business‬‬ ‫اﻟﻌﻘــد ﺒﻴﻨﻬﻤــﺎ‪ ،‬وﺘﺴــﻤﻰ أﺘﻌﺎﺒــﻪ اﻟﺘــﻲ ﻋــﺎدة ﻤــﺎ ﺘﻛــون ﻨﺴــﺒﺔ ﻤﺌوﻴــﺔ‬
‫‪concluded, is called as 'Brokerage'. Where‬‬
‫‪broker acts for the supplier of the goods, the‬‬ ‫ﺒﺴ ــﻴطﺔ ﻤ ــن ﻗﻴﻤ ــﺔ اﻟﺼ ــﻔﻘﺔ "ﻋﻤوﻟ ــﺔ وﺴ ــﺎطﺔ"‪ .‬وﺤﻴﺜﻤ ــﺎ ﻴﺘﺼ ــرف‬
‫‪brokerage is paid by the seller and it is generally‬‬ ‫اﻟوﺴﻴط ﻨﻴﺎﺒﺔ ﻋن ﻤورد اﻟﺒﻀـﺎﺌﻊ‪ ،‬ﺘـدﻓﻊ ﻋﻤوﻟـﺔ اﻟوﺴـﺎطﺔ ﻤـن ﻗﺒـﻝ‬
‫‪included in the invoice value. Where broker acts‬‬
‫‪at the request of the buyer and to be paid by‬‬ ‫اﻟﺒﺎﺌﻊ وﺘﻛون ﻋﻤوﻤـًﺎ ﻤﺸـﻤوﻟﺔ ﻓـﻲ ﻗﻴﻤـﺔ اﻟﻔـﺎﺘورة‪ .‬وﺤﻴﺜﻤـﺎ ﻴﺘﺼـرف‬
‫‪him, or each of the parties to the relevant‬‬
‫‪transaction, may agree to pay part of the‬‬ ‫اﻟوﺴﻴط ﺒﻨﺎء ﻋﻠﻰ طﻠب اﻟﻤﺸﺘري‪ ،‬ﺘدﻓﻊ ﻋﻤوﻟﺔ اﻟوﺴـﺎطﺔ ﻤـن ﻗﺒـﻝ‬
‫‪brokerage, in such cases, the amount of‬‬ ‫اﻟﻤﺸﺘري أو ﻗد ﻴﺘﻔق طرﻓﺎ اﻟﺼﻔﻘﺔ ﻋﻠـﻰ أن ﻴـدﻓﻊ ﻛـﻝ ﻤﻨﻬﻤـﺎ ﺠـزًء‬
‫‪brokerage when not included in the price‬‬
‫‪actually paid, should be ascertained and added‬‬ ‫ﻤــن ﻋﻤوﻟــﺔ اﻟوﺴــﺎطﺔ‪ ،‬وﻓــﻲ ﺘﻠــك اﻟﺤــﺎﻻت‪ ،‬ﻋﻨــدﻤﺎ ﻻ ﻴﻛــون ﻤﺒﻠــﻎ‬
‫‪to the value.‬‬ ‫ﻋﻤوﻟــﺔ اﻟوﺴــﺎطﺔ ﻤﺸــﻤوﻻً ﻓــﻲ اﻟﺴــﻌر اﻟﻤــدﻓوع ﻓﻌ ـﻼً‪ ،‬ﻴﺠــب اﻟﺘﺄﻛــد‬
‫ﻤﻨﻪ ٕواﻀﺎﻓﺘﻪ إﻟﻰ اﻟﻘﻴﻤﺔ‪.‬‬
‫‪See Valuation: Brokerage charges paid or‬‬ ‫اﻨظــر اﻟﺘﻘﻴــﻴم‪ :‬ﻤﺼــﺎرﻴف اﻟوﺴــﺎطﺔ اﻟﻤدﻓوﻋــﺔ أو اﻟﻤﺴــﺘﺤﻘﺔ اﻟــدﻓﻊ‬
‫‪payable by a buyer in a country in respect to a‬‬
‫‪sale of imported goods to be valued may be‬‬ ‫ﻤــن ﻗﺒــﻝ اﻟﻤﺸــﺘري ﻓــﻲ دوﻟــﺔ ﻤــﺎ ﻓﻴﻤــﺎ ﻴﺘﻌﻠــق ﺒﺒﻴــﻊ ﺴــﻠﻌﺔ ﻤﺴــﺘوردة‬
‫‪dutiable. These charges may not be shown on‬‬ ‫ﺴــﻴﺘم ﺘﻘﻴﻴﻤﻬــﺎ ﻟﻐــرض ﻓــرض اﻟرﺴــوم ﻋﻠﻴﻬــﺎ‪ .‬وﻴﺠــوز ﻋــدم إظﻬــﺎر‬
‫‪the invoice but a check of the importers‬‬
‫‪Brokerage charges‬‬ ‫ﻫذﻩ اﻟﻤﺼﺎرﻴف ﻓـﻲ اﻟﻔـﺎﺘورة‪ ،‬وﻟﻛـن ﻓﺤـص ﺤﺴـﺎﺒﺎت اﻟﻤﺴـﺘورد ﻗـد‬ ‫ﻤﺼﺎرﻴف اﻟوﺴﺎطﺔ‬
‫‪accounts may indicate their payment. In some‬‬
‫‪instances other parties may be named on‬‬ ‫ﻴﺸ ــﻴر إﻟ ــﻰ دﻓﻌﻬ ــﺎ‪ .‬وﻓ ــﻲ ﺒﻌ ــض اﻟﺤ ــﺎﻻت ﻴﺠ ــوز ﺘﺴ ــﻤﻴﺔ أطـ ـراف‬
‫‪invoices, bills of lading etc, which may indicate‬‬ ‫أﺨ ــرى ﻓ ــﻲ اﻟﻔـ ـواﺘﻴر‪ ،‬وﺜ ــﺎﺌق اﻟﺸ ــﺤن‪ ،‬اﻟ ــﺦ‪ ،‬وﻫ ــذا ﻗ ــد ﻴﺸ ــﻴر إﻟ ــﻰ‬
‫‪the existence of such payments.‬‬
‫وﺠود ﺘﻠك اﻟدﻓﻌﺎت‪.‬‬
‫‪Bunker Surcharge (usually a percentage of‬‬ ‫رﺴوم اﻟوﻗود اﻹﻀﺎﻓﻴﺔ )ﺘﻤﺜﻝ ﻋﺎدة ﻨﺴﺒﺔ ﻤﺌوﻴﺔ ﻤن ﺘﻛﻠﻔـﺔ اﻟﺸـﺤن‬
‫‪overseas freight) which varies with the‬‬
‫‪BS‬‬ ‫‪international cost of fuel.‬‬ ‫ﻟﻤ ــﺎ وراء اﻟﺒﺤ ــﺎر( واﻟﺘ ــﻲ ﺘﺘﻔ ــﺎوت وﻓﻘـ ـﺎً ﻟﺘﻛﻠﻔ ــﺔ اﻟوﻗ ــود ﻓ ــﻲ اﻟﺴ ــوق‬ ‫رﺴوم اﻟوﻗود اﻹﻀﺎﻓﻴﺔ‬
‫اﻟﻌﺎﻟﻤﻲ‪.‬‬
‫‪BSR‬‬ ‫)‪Basic Service Rate (for ocean freight‬‬ ‫ﺴﻌر اﻟﺨدﻤﺔ اﻷﺴﺎﺴﻲ )ﻟﻠﺸﺤن اﻟﺒﺤري(‬ ‫ﺴﻌر اﻟﺨدﻤﺔ اﻷﺴﺎﺴﻲ‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪Basic Service Rate Additional - may include‬‬ ‫ﺴـ ـ ـ ـ ــﻌر اﻟﺨدﻤـ ـ ـ ـ ــﺔ اﻷﺴﺎﺴـ ـ ـ ـ ــﻲ اﻹﻀـ ـ ـ ـ ــﺎﻓﻲ ﻗـ ـ ـ ـ ــد ﻴﺸـ ـ ـ ـ ــﻤﻝ رﺴـ ـ ـ ـ ــوم‬ ‫ﺴﻌر اﻟﺨدﻤﺔ اﻷﺴﺎﺴﻲ‬
‫‪BSRA‬‬ ‫‪wharfage/handling/stacking charges in the‬‬
‫‪Country of export.‬‬ ‫اﻟﻤﻴﻨﺎء‪/‬اﻟﻤﻨﺎوﻟﺔ‪/‬اﻟﺘﺴﺘﻴف ﻓﻲ دوﻟﺔ اﻟﺘﺼدﻴر‪.‬‬ ‫اﻹﻀﺎﻓﻲ‬
‫‪BTU‬‬ ‫‪British thermal unit‬‬ ‫وﺤدة ﺤ اررﻴﺔ ﺒرﻴطﺎﻨﻴﺔ‬ ‫وﺤدة ﺤرارة ﺒرﻴطﺎﻨﻴﺔ‬
‫‪Different bundles of goods and services that are‬‬ ‫ﻤﺠﻤوﻋﺎت ﻤﺨﺘﻠﻔﺔ ﻤـن اﻟﺒﻀـﺎﺌﻊ واﻟﺨـدﻤﺎت ﻴﻤﻛـن ﻟﻠﻤﺴـﺘﻬﻠك‬
‫‪attainable to the consumer at given market‬‬
‫‪Budget Set‬‬ ‫‪prices and the consumer's fixed level of income.‬‬ ‫اﻟﺤﺼـ ــوﻝ ﻋﻠﻴﻬـ ــﺎ ﺒﺄﺴـ ــﻌﺎر اﻟﺴـ ــوق وﻀـ ــﻤن ﻤﺴـ ــﺘوى اﻟـ ــدﺨﻝ‬ ‫ﻤﺠﻤوﻋﺔ اﻟﻤﻴزاﻨﻴﺔ‬
‫اﻟﺜﺎﺒت ﻟﻠﻤﺴﺘﻬﻠك‬
‫‪Goods such as petroleum products, unpacked‬‬ ‫ﺒﻀـ ـ ــﺎﺌﻊ ﻤﺜـ ـ ــﻝ ﻤﻨﺘﺠـ ـ ــﺎت اﻟﺒﺘـ ـ ــروﻝ‪ ،‬اﻟﻤ ـ ـ ـواد ﻏﻴـ ـ ــر اﻟﻤﻌﺒـ ـ ــﺄة ﻤﺜـ ـ ــﻝ‬
‫‪powders, cereals, fertilizers, iron and steel bars,‬‬
‫‪Bulk Cargo‬‬ ‫‪structural material and liquids etc. that are‬‬ ‫اﻟﻤﺴﺎﺤﻴق‪ ،‬طﻌﺎم اﻟﺤﺒوب‪ ،‬اﻷﺴﻤدة‪ ،‬اﻟﺤدﻴـد واﻟﻘﻀـﺒﺎن اﻟﺤدﻴدﻴـﺔ‪،‬‬ ‫اﻟﺸﺤﻨﺔ اﻟﺴﺎﺌﺒﺔ‬
‫‪transported in bulk.‬‬ ‫اﻟﻤواد اﻹﻨﺸﺎﺌﻴﺔ واﻟﺴواﺌﻝ‪ ،‬اﻟﺦ‪ ،‬واﻟﺘﻲ ﺘﻨﻘﻝ ﺒﻛﻤﻴﺎت ﻛﺒﻴرة ﺴﺎﺌﺒﺔ‪.‬‬
‫‪Boom and bust. The long-run pattern of‬‬ ‫اﻻزدﻫــﺎر واﻟﻛﺴــﺎد‪ .‬ﻨﻤــط اﻟﻨﻤــو واﻟرﻛــود اﻻﻗﺘﺼــﺎدي ﻋﻠــﻰ اﻟﻤــدى‬
‫‪economic GROWTH and RECESSION.‬‬
‫‪Business cycle‬‬ ‫‪According to the Centre for International. Over‬‬ ‫اﻟﺒﻌﻴ ــد‪ .‬وﻗ ــد ﻗ ــﺎم ﺨﺒـ ـراء اﻻﻗﺘﺼ ــﺎد وﻋﻠ ــﻰ ﻤ ــدى اﻟﺴ ــﻨﻴن ﺒوﻀ ــﻊ‬ ‫اﻟدورة اﻻﻗﺘﺼﺎدﻴﺔ‬
‫‪the years, economists have produced numerous‬‬ ‫ﻨظرﻴﺎت ﻋدﻴدة ﺘﺘﻨﺎوﻝ ﺴﺒب ﺘﻘﻠﺒﺎت اﻟﻨﺸﺎط اﻻﻗﺘﺼﺎدي‬
‫‪theories of why economic activity fluctuates.‬‬
‫‪Business‬‬
‫‪Additions or deletions to existing inventory‬‬ ‫ﺘﻠﻘ ـ ــﻰ ﻋﻤﻠﻴ ـ ــﺎت اﻹﻀ ـ ــﺎﻓﺔ أو اﻟﺤ ـ ــذف ﻤ ـ ــن ﻤﺴ ـ ــﺘوﻴﺎت اﻟﻤﺨ ـ ــزون‬
‫‪levels in response to economic conditions (a‬‬ ‫اﻟﻤﺨزون اﻟﺘﺠﺎري‬
‫‪Inventories‬‬
‫‪flow variable).‬‬ ‫اﻟﺘﺠﺎري ﺘﺠﺎوﺒًﺎ ﻤﻊ اﻟظروف اﻻﻗﺘﺼﺎدﻴﺔ )ﻤﺘﻐﻴر ﻤﺘﺤرك(‪.‬‬
‫‪When supply of the goods exceeds demand so‬‬ ‫ﻋﻨ ــدﻤﺎ ﻴزﻴ ــد ﻋ ــرض اﻟﺒﻀ ــﺎﺌﻊ ﻋ ــن اﻟطﻠ ــب ﻋﻠﻴﻬ ــﺎ ﺒﺤﻴ ــث ﻴﻤﻛ ــن‬
‫‪that the buyer can get goods at the price he‬‬
‫‪chooses to pay, it is called a Buyer's Market.‬‬ ‫ﻟﻠﻤﺸﺘري اﻟﺤﺼوﻝ ﻋﻠﻰ اﻟﺒﻀﺎﻋﺔ ﺒﺎﻟﺴﻌر اﻟذي ﻴرﻏب ﻓـﻲ دﻓﻌـﻪ‪،‬‬
‫‪Similarly, when there is short-supply and‬‬ ‫ﺘﺴــﻤﻰ ﻫــذﻩ اﻟﺤﺎﻟــﺔ ﺴــوق اﻟﻤﺸــﺘرﻴن‪ .‬وﺒﺎﻟﻤﺜــﻝ‪ ،‬ﻋﻨــدﻤﺎ ﻴﻛــون ﻫﻨــﺎك‬
‫‪Buyer's Market‬‬ ‫‪demand is more, it is described as "seller's‬‬ ‫ﺴوق اﻟﻤﺸﺘرﻴن‬
‫ﻨﻘص ﻓﻲ اﻟﻌرض وارﺘﻔﺎع ﻓـﻲ اﻟطﻠـب‪ ،‬ﺘوﺼـف ﻫـذﻩ اﻟﺤﺎﻟـﺔ ﺒﺄﻨﻬـﺎ‬
‫‪market." Since it has direct bearing on the value‬‬
‫‪of goods one must keep in touch with the market‬‬ ‫"ﺴوق اﻟﺒﺎﺌﻌﻴن"‪ .‬وﻨظ اًر ﻟﻤﺎ ﻟﻬـذﻩ اﻟﺤـﺎﻻت ﻤـن ﺘـﺄﺜﻴر ﻤﺒﺎﺸـر ﻋﻠـﻰ‬
‫‪trends through media reports – newspapers,‬‬ ‫ﻗﻴﻤﺔ اﻟﺒﻀﺎﺌﻊ‪ ،‬ﻴﺠب ﻤﺘﺎﺒﻌﺔ اﺘﺠﺎﻫـﺎت اﻟﺴـوق ﻤـن ﺨـﻼﻝ اﻟﺘﻘـﺎرﻴر‬
‫‪radio, T.V., magazines covering commerce and‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪industry and other economic and financial‬‬ ‫اﻹﻋﻼﻤﻴ ـ ـ ـ ـ ــﺔ – اﻟﺼ ـ ـ ـ ـ ــﺤف‪ ،‬اﻟرادﻴ ـ ـ ـ ـ ــو‪ ،‬اﻟﺘﻠﻔزﻴ ـ ـ ـ ـ ــون‪ ،‬اﻟﻤﺠ ـ ـ ـ ـ ــﻼت‬
‫‪matters.‬‬
‫اﻟﻤﺘﺨﺼﺼــﺔ ﻓــﻲ ﺸــؤون اﻟﺘﺠــﺎرة واﻟﺼــﻨﺎﻋﺔ واﻟﻤﺴــﺎﺌﻝ اﻻﻗﺘﺼــﺎدﻴﺔ‬
‫واﻟﻤﺎﻟﻴﺔ اﻷﺨرى‪.‬‬
‫‪See Valuation: means an amount paid by an‬‬ ‫اﻨظ ــر اﻟﺘﻘﻴ ــﻴم‪ :‬ﺘﻌﻨ ــﻲ اﻟﻤﺒﻠ ــﻎ اﻟ ــذي ﻴدﻓﻌ ــﻪ ﻤﺴ ــﺘورد اﻟﺒﻀ ــﺎﺌﻊ إﻟ ــﻰ‬
‫‪Buying‬‬ ‫‪importer of goods to an agent for the purpose of‬‬
‫‪representing that importer abroad in the‬‬ ‫وﻛﻴــﻝ ﻟﻐــرض ﺘﻤﺜﻴ ــﻝ ذﻟــك اﻟﻤﺴ ــﺘورد ﻓــﻲ اﻟﺨــﺎرج ﻓ ــﻲ ﺸ ـراء ﺘﻠ ــك‬ ‫ﻋﻤوﻟﺔ اﻟﺸراء‬
‫‪Commission‬‬
‫;‪purchase of those goods‬‬ ‫اﻟﺒﻀﺎﺌﻊ‪.‬‬
‫‪C‬‬
‫‪C&D‬‬ ‫‪Collection and delivery‬‬ ‫اﻻﺴﺘﻼم واﻟﺘﺴﻠﻴم‬ ‫اﻻﺴﺘﻼم واﻟﺘﺴﻠﻴم‬
‫‪C&F‬‬ ‫‪Cost and Freight‬‬ ‫اﻟﺘﻛﻠﻔﺔ واﻟﺸﺤن‬ ‫اﻟﺘﻛﻠﻔﺔ واﻟﺸﺤن‬
‫‪C&I‬‬ ‫‪Cost and Insurance‬‬ ‫اﻟﺘﻛﻠﻔﺔ واﻟﺘﺄﻤﻴن‬ ‫اﻟﺘﻛﻠﻔﺔ واﻟﺘﺄﻤﻴن‬
‫‪C/N‬‬ ‫‪Credit Note‬‬ ‫إﺸﻌﺎر داﺌن‬ ‫إﺸﻌﺎر داﺌن‬
‫‪CAD‬‬ ‫‪Cash Against Documents‬‬ ‫ﻨﻘداً ﻤﻘﺎﺒﻝ اﻟﻤﺴﺘﻨدات‬ ‫ﻨﻘداً ﻤﻘﺎﺒﻝ اﻟﻤﺴﺘﻨدات‬
‫‪Currency Adjustment Factor (% adjustment‬‬ ‫ﻋﺎﻤــﻝ ﺘﻌــدﻴﻝ اﻟﻌﻤﻠــﺔ )ﻨﺴــﺒﺔ اﻟﺘﻌــدﻴﻝ اﻟﻤﺌوﻴــﺔ‪ %‬ﻟﺘﻐطﻴــﺔ اﻟﺘﻘﻠﺒــﺎت‬
‫‪CAF‬‬ ‫)‪to cover exchange rate fluctuations‬‬ ‫ﻋﺎﻤﻝ ﺘﻌدﻴﻝ اﻟﻌﻤﻠﺔ‬
‫ﻓﻲ ﺴﻌر اﻟﺼرف(‬
‫‪A set of criteria developed by Adam Smith that‬‬ ‫ﻤﺠﻤوﻋـ ــﺔ ﻤـ ــن اﻟﻤﻌـ ــﺎﻴﻴر وﻀـ ــﻌﻬﺎ آدم ﺴـ ــﻤﻴث ﻴﻤﻛـ ــن اﺴـ ــﺘﺨداﻤﻬﺎ‬
‫‪could be used to judge whether or not a tax was‬‬ ‫ﻟﺘﺤدﻴد إن ﻛﺎﻨت اﻟﻀرﻴﺒﺔ ﺼﺤﻴﺤﺔ أم ﻻ‪ .‬وﻫذﻩ اﻟﻤﺒﺎدئ ﻫﻲ‪:‬‬
‫‪a 'good' tax. They were:‬‬
‫‪1.The cost of collection must be low relative to‬‬ ‫‪ .1‬ﻴﺠب أن ﺘﻛون ﺘﻛﻠﻔﺔ اﻟﺘﺤﺼﻴﻝ ﻤﻨﺨﻔﻀﺔ ﻤﻘﺎرﻨﺔ ﻤﻊ اﻟﻌﺎﺌد‪.‬‬
‫‪the yield‬‬ ‫‪ .2‬ﻴﺠ ـ ــب أن ﻴﻛ ـ ــون اﻟﺘوﻗﻴ ـ ــت واﻟﻤﺒﻠ ـ ــﻎ اﻟﻤﺘوﺠ ـ ــب دﻓﻌ ـ ــﻪ ﻤﻌﻠوﻤـ ـ ـﺎً‬
‫‪Canons of taxation‬‬ ‫ﻤﺒﺎدئ ﻓرض اﻟﻀرﻴﺒﺔ‬
‫‪2.The timing and amount to be paid must be‬‬ ‫ﻟﻠﻤﻛﻠف ﺒدﻓﻊ اﻟﻀرﻴﺒﺔ‪.‬‬
‫‪certain to the payer‬‬
‫‪3.The means and timing of payment must be‬‬ ‫‪ .3‬ﻴﺠــب أن ﺘﻛــون وﺴــﺎﺌﻝ اﻟــدﻓﻊ وﺘوﻗﻴﺘﻬــﺎ ﻤرﻴﺤــﺔ ﻟﻠﻤﻛﻠــف ﺒــدﻓﻊ‬
‫‪convenient to the payer‬‬ ‫اﻟﻀرﻴﺒﺔ‪.‬‬
‫‪4.Taxes should be levied according to ability to‬‬ ‫‪ .4‬ﻴﺠب ﻓرض اﻟﻀرﻴﺒﺔ وﻓﻘﺎً ﻟﻠﻘدرة ﻋﻠﻰ اﻟدﻓﻊ‪.‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪pay‬‬
‫‪The part of the balance of payments that covers‬‬ ‫ذﻟك اﻟﺠزء ﻤن ﻤﻴزان اﻟﻤدﻓوﻋﺎت اﻟذي ﻴﻐطﻲ ﻤﺸﺘرﻴﺎت وﻤﺒﻴﻌـﺎت‬
‫‪international purchases and sales of assets,‬‬
‫‪Capital account‬‬ ‫اﻷﺼـ ــوﻝ ﻋﻠـ ــﻰ اﻟﻤﺴـ ــﺘوى اﻟـ ــدوﻟﻲ‪ ،‬ﺒﻤـ ــﺎ ﻓـ ــﻲ ذﻟـ ــك اﻻﺴـ ــﺘﺜﻤﺎرات‬
‫‪including foreign direct investment, portfolio‬‬ ‫اﻟﺤﺴﺎب اﻟرأﺴﻤﺎﻟﻲ‬
‫)‪(CP‬‬ ‫‪investment, bank loans and deposits, securities‬‬ ‫اﻷﺠﻨﺒﻴ ـ ــﺔ اﻟﻤﺒﺎﺸـ ـ ـرة‪ ،‬اﻟﻤﺤﻔظ ـ ــﺔ اﻻﺴ ـ ــﺘﺜﻤﺎرﻴﺔ‪ ،‬اﻟﻘ ـ ــروض واﻟوداﺌ ـ ــﻊ‬
‫‪and foreign currency holdings‬‬
‫اﻟﺒﻨﻛﻴﺔ‪ ،‬ﻤﺤﻔظﺔ اﻷوراق اﻟﻤﺎﻟﻴﺔ واﻟﻌﻤﻼت اﻷﺠﻨﺒﻴﺔ‪.‬‬
‫‪Capital‬‬ ‫‪See government capital expenditure‬‬ ‫اﻨظر اﻟﻨﻔﻘﺎت اﻟرأﺴﻤﺎﻟﻴﺔ اﻟﺤﻛوﻤﻴﺔ‬ ‫اﻟﻨﻔﻘﺎت اﻟرأﺴﻤﺎﻟﻴﺔ‬
‫‪expenditure‬‬
‫‪Capital gain‬‬
‫‪A positive difference between the sale price of‬‬ ‫اﻟﻔرق اﻹﻴﺠﺎﺒﻲ ﺒﻴن ﺴﻌر ﺒﻴﻊ اﻷﺼوﻝ وﺴﻌر ﺸراﺌﻬﺎ‬ ‫اﻷرﺒﺎح اﻟرأﺴﻤﺎﻟﻴﺔ‬
‫‪an asset and its purchase price.‬‬
‫‪Capital Loss‬‬
‫‪A negative difference between the sale price of‬‬ ‫اﻟﻔرق اﻟﺴﻠﺒﻲ ﺒﻴن ﺴﻌر ﺒﻴﻊ اﻷﺼوﻝ وﺴﻌر ﺸراﺌﻬﺎ‬ ‫اﻟﺨﺴﺎﺌر اﻟرأﺴﻤﺎﻟﻴﺔ‬
‫‪an asset and its purchase price.‬‬
‫‪The number of shares authorized for issuance by‬‬ ‫ﻋدد اﻷﺴﻬم اﻟﻤﺼرح ﺒﺈﺼدارﻫﺎ وﻓﻘﺎً ﻟﻌﻘد ﺘﺄﺴﻴس اﻟﺸرﻛﺔ ﺒﻤﺎ ﻓـﻲ‬
‫)‪Capital stock (K‬‬ ‫‪a company's charter, including both common‬‬ ‫أﺴﻬم رأس اﻟﻤﺎﻝ‬
‫‪stock and preferred stock.‬‬ ‫ذﻟك اﻷﺴﻬم اﻟﻌﺎدﻴﺔ واﻷﺴﻬم اﻟﻤﻤﺘﺎزة‪.‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪customs terms this term means information‬‬
‫‪submitted prior to or on arrival or departure of a‬‬ ‫اﻟﻌﺎﻟﻤﻴـ ــﺔ‪ ،‬ﺘﻌﻨـ ــﻲ ﻫـ ــذﻩ اﻟﻌﺒـ ــﺎرة اﻟﻤﻌﻠوﻤـ ــﺎت اﻟﻤﻘدﻤـ ــﺔ ﻗﺒـ ــﻝ او ﻋﻨـ ــد‬
‫‪means of transport for commercial use that‬‬ ‫وﺼــوﻝ أو ﻤﻐــﺎدرة وﺴــﺎﺌﻝ اﻟﻨﻘــﻝ اﻟﻤﺨﺼﺼــﺔ ﻟﻼﺴــﺘﺨدام اﻟﺘﺠــﺎري‬
‫‪provides the particulars required by the Customs‬‬
‫واﻟﺘ ــﻲ ﺘ ــوﻓر اﻟﺒﻴﺎﻨ ــﺎت اﻟﻤطﻠوﺒ ــﺔ ﻤ ــن ﻗﺒ ــﻝ اﻟﺠﻤ ــﺎرك ﻓﻴﻤ ــﺎ ﻴﺘﻌﻠ ــق‬
‫‪relating to cargo brought to or removed from the‬‬
‫‪Cargo Declaration‬‬ ‫‪Customs territory.‬‬ ‫ﺒﺎﻟﺸ ـ ــﺤﻨﺎت اﻟﺘ ـ ــﻲ ﻴ ـ ــﺘم إﺤﻀ ـ ــﺎرﻫﺎ إﻟ ـ ــﻰ أو إﺨراﺠﻬ ـ ــﺎ ﻤ ـ ــن ﻤﻨطﻘ ـ ــﺔ‬
‫ﺒﻴﺎن اﻟﺸﺤن‬
‫اﻟﺠﻤﺎرك‪.‬‬
‫‪Notes‬‬
‫‪1. The nature and contents of Cargo‬‬ ‫ﻤﻼﺤظﺎت‬
‫‪declarations may vary from country to‬‬ ‫‪ .1‬ﻗــد ﺘﺨﺘﻠــف طﺒﻴﻌــﺔ وﻤﺤﺘوﻴــﺎت ﺒﻴﺎﻨــﺎت اﻟﺸــﺤن ﻤــن دوﻟــﺔ‬
‫‪country according to the commercial‬‬
‫‪means of transport used. The particulars‬‬ ‫إﻟﻰ أﺨرى وﻓﻘًﺎ ﻟوﺴـﻴﻠﺔ اﻟﻨﻘـﻝ اﻟﺘﺠﺎرﻴـﺔ اﻟﻤﺴـﺘﺨدﻤﺔ‪ .‬وﻗـد‬
‫‪of the cargo (freight) may include kind,‬‬ ‫ﺘﺸ ـ ــﻤﻝ ﺒﻴﺎﻨ ـ ــﺎت اﻟﺸ ـ ــﺤﻨﺔ ﻨ ـ ــوع وﻋ ـ ــدد ﻋﻼﻤ ـ ــﺎت وأرﻗ ـ ــﺎم‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪number, marks and numbers of‬‬ ‫اﻟﻌﺒـ ـوات‪ ،‬وﺼ ــﻔًﺎ ﻤﺨﺘﺼـ ـ ًار ﻟﻠﻌﺒـ ـوات‪ ،‬اﻟ ــوزن اﻹﺠﻤ ــﺎﻟﻲ‪،‬‬
‫‪packages, brief description of the goods,‬‬
‫‪gross weight, etc. In some countries,‬‬ ‫اﻟ ــﺦ‪ .‬وﻓ ــﻲ ﺒﻌ ــض اﻟ ــدوﻝ‪ ،‬ﻴﺠ ــوز ﺘﻘ ــدﻴم ﻫ ــذﻩ اﻟﺒﻴﺎﻨ ــﺎت‬
‫‪these particulars may be submitted by‬‬ ‫ﺒواﺴطﺔ اﻟوﺴﺎﺌﻝ اﻹﻟﻛﺘروﻨﻴﺔ‪.‬‬
‫‪electronic means.‬‬
‫‪ .2‬ﻴﺸ ـ ـ ــﺎر إﻟ ـ ـ ــﻰ ﺒﻴﺎﻨ ـ ـ ــﺎت اﻟﺸ ـ ـ ــﺤن ﻓ ـ ـ ــﻲ اﻟﻐﺎﻟ ـ ـ ــب ﺒﺼ ـ ـ ــﻔﺔ‬
‫‪2. Cargo declarations are often referred to‬‬
‫‪as "manifests"; in some countries‬‬ ‫"ﻤﺎﻨﻴﻔﺴـ ــت"؛ وﻓـ ــﻲ ﺒﻌـ ــض اﻟـ ــدوﻝ ﻴـ ــﺘم ﻗﺒـ ــوﻝ ﻤﺎﻨﻴﻔﺴـ ــت‬
‫‪Aircraft cargo manifests, Ship's‬‬ ‫اﻟﺸﺤن ﺒﺎﻟطﺎﺌرة أو ﻤﺎﻨﻴﻔﺴـت اﻟﺸـﺤن ﺒواﺴـطﺔ اﻟﺒﺤـر أو‬
‫‪manifests or Goods manifests are‬‬
‫‪accepted in place of the Cargo‬‬ ‫ﻤﺎﻨﻴﻔﺴت اﻟﺒﻀﺎﺌﻊ ﺒدﻻً ﻤن ﺒﻴﺎﻨﺎت اﻟﺸﺤﻨﺔ‪ ،‬وﻴﺸﺎر إﻟـﻰ‬
‫‪declarations. Cargo declarations are also‬‬ ‫ﺒﻴﺎﻨـ ــﺎت اﻟﺸ ـ ــﺤﻨﺔ ﻓـ ــﻲ ﺒﻌ ـ ــض اﻷﺤﻴـ ــﺎن ﺒﺼ ـ ــﻔﺔ ﺒﻴﺎﻨ ـ ــﺎت‬
‫‪sometimes referred to as freight‬‬
‫‪declarations.‬‬ ‫اﻟﺸﺤن‪.‬‬
‫‪3. The Annex to the Convention on‬‬ ‫‪ .3‬إن ﻤﻠﺤق اﺘﻔﺎﻗﻴﺔ ﺘﺴﻬﻴﻝ ﺤرﻛﺔ اﻟﺸـﺤن اﻟﺒﺤـري اﻟـدوﻟﻲ‪،‬‬
‫‪Facilitation of International Maritime‬‬
‫‪Traffic, London, 1965, provides for a‬‬ ‫ﻟﻨــدن‪ ،1965 ،‬ﻴﺘﻨــﺎوﻝ ﺒﻴــﺎن اﻟﺸــﺤن )اﻟﻨﻤــوذج اﻟﻘﻴﺎﺴــﻲ‬
‫‪Cargo declaration (Model Form IMO‬‬ ‫‪ IMO FAL‬ﻨﻤوذج ‪ .(2‬وﺒﺎﻟﻨﺴﺒﺔ ﻟﻠﻨﻘﻝ اﻟﺠوي‪ ،‬ﻴﺸـﺎر‬
‫‪FAL Form 2). With regard to air‬‬
‫إﻟـ ـ ــﻰ ﺒﻴـ ـ ــﺎن اﻟﻨﻘـ ـ ــﻝ اﻟﺠـ ـ ــوي ﺒﺎﺴـ ـ ــم ﻤﺎﻨﻴﻔﺴـ ـ ــت اﻟﺸـ ـ ــﺤن‬
‫‪transport, the corresponding declaration‬‬
‫‪is called Cargo manifest (Model Form‬‬ ‫)اﻟﻨﻤ ـ ــوذج اﻟﻘﻴﺎﺴ ـ ــﻲ ﺒﺸ ـ ــﺄن اﻟطﻴـ ـ ـران اﻟﻤ ـ ــدﻨﻲ اﻟ ـ ــدوﻟﻲ‪،‬‬
‫‪as on International Civil Aviation,‬‬ ‫ﺸﻴﻛﺎﻏو‪.(1944 ،‬‬
‫)‪Chicago, 1944‬‬
‫‪4. Goods declarations may subsequently‬‬ ‫‪ .4‬ﻴﺠ ــوز ﺘﻘ ــدﻴم ﺒﻴﺎﻨ ــﺎت اﻟﺒﻀ ــﺎﺌﻊ ﻓﻴﻤ ــﺎ ﻴﺘﻌﻠ ــق ﺒﺎﻟﺸ ــﺤﻨﺎت‬
‫‪be presented in respect of the individual‬‬ ‫اﻟﻔردﻴﺔ اﻟﺘﻲ ﺘﻐطﻴﻬﺎ ﺒﻴﺎﻨﺎت اﻟﺸﺤن‪.‬‬
‫‪consignments covered by the Cargo‬‬
‫‪declarations.‬‬ ‫‪ .5‬ﻫﻨ ــﺎك ﺘﻌرﻴ ــف ﻟﺒﻴ ــﺎن اﻟﺸ ــﺤن ﻓ ــﻲ اﻟﻤﻠﺤ ــق اﻟﺨ ــﺎص أ‪،‬‬
‫‪5. Cargo declaration is defined in Specific‬‬ ‫اﻟﻔﺼوﻝ ‪ 1‬و ‪ 2‬ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‪.‬‬
‫‪Annex A, Chapters 1 and 2 of the‬‬
‫‪revised Kyoto Convention.‬‬
‫‪Cargo Manifest‬‬ ‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ‬ ‫ﻤﺎﻨﻴﻔﺴت اﻟﺸﺤن‬
‫‪customs terms this term means a listing of the‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪goods comprising the cargo (freight) carried in a‬‬ ‫اﻟﻌﺎﻟﻤﻴ ــﺔ‪ ،‬ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة ﻗﺎﺌﻤ ــﺔ ﺒﺎﻟﺒﻀ ــﺎﺌﻊ اﻟﺘ ــﻲ ﺘﺘﻛ ــون ﻤﻨﻬ ــﺎ‬
‫‪means of transport or in a transport-unit. The‬‬
‫‪Cargo manifest which gives the commercial‬‬ ‫اﻟﺸـ ــﺤﻨﺔ اﻟﻤﻨﻘوﻟـ ــﺔ ﻓـ ــﻲ وﺴـ ــﺎﺌﻝ اﻟﻨﻘـ ــﻝ أو ﻓـ ــﻲ وﺤـ ــدة ﻨﻘـ ــﻝ‪ .‬وﻴﺠـ ــوز‬
‫‪particulars of the goods, such as transport‬‬ ‫اﺴﺘﺨدام ﻤﺎﻨﻴﻔﺴت اﻟﺸـﺤن اﻟـذي ﻴـوﻓر ﺒﻴﺎﻨـﺎت اﻟﺒﻀـﺎﻋﺔ ﻤﺜـﻝ أرﻗـﺎم‬
‫‪document numbers, consignors, consignees,‬‬
‫‪marks and numbers, number and kind of‬‬ ‫ﻤﺴــﺘﻨدات اﻟﻨﻘــﻝ‪ ،‬اﻟﺸــﺎﺤن‪ ،‬اﻟﻤرﺴ ـﻝ إﻟﻴــﻪ‪ ،‬اﻟﻌﻼﻤــﺎت واﻷرﻗــﺎم وﻨــوع‬
‫‪packages, descriptions and quantities of the‬‬
‫‪goods, may be used in place of the Cargo‬‬ ‫ﻻ ﻤن ﺒﻴﺎن اﻟﺸﺤن‪.‬‬
‫اﻟﻌﺒوات‪ ،‬وﺼف وﻛﻤﻴﺎت اﻟﺒﻀﺎﻋﺔ‪ ،‬ﺒد ً‬
‫‪declaration.‬‬

‫‪Note: Examples of Cargo manifests are Aircraft‬‬ ‫ﻤﻼﺤظــﺔ‪ :‬اﻷﻤﺜﻠــﺔ ﻋﻠــﻰ ﻤﺎﻨﻴﻔﺴــت اﻟﺸــﺤن ﻫــﻲ ﻤﺎﻨﻴﻔﺴــت اﻟﺸــﺤن‬
‫‪cargo manifests, Ship's manifests, Goods‬‬ ‫اﻟﺠــوي‪ ،‬ﻤﺎﻨﻴﻔﺴــت اﻟﺸــﺤن اﻟﺒﺤــري‪ ،‬ﻤﺎﻨﻴﻔﺴــت اﻟﺒﻀــﺎﺌﻊ و"ﺒــوردرو"‬
‫‪manifests and "bordereaux" (road traffic).‬‬
‫)اﻟﻨﻘﻝ اﻟﺒري(‪.‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ‬
‫‪customs terms this term means an international‬‬
‫‪Customs document which, issued under the‬‬ ‫اﻟﻌﺎﻟﻤﻴ ــﺔ‪ ،‬ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة ﻤﺴ ــﺘﻨد ﺠﻤرﻛ ــﻲ دوﻟ ــﻲ ﻴﺼ ــدر وﻓﻘـ ـﺎً‬
‫‪terms of the ATA Convention and the Istanbul‬‬ ‫ﻟﺸ ــروط واﺘﻔﺎﻗﻴ ــﺔ ‪ ATA‬واﺘﻔﺎﻗﻴ ــﺔ اﺴ ــﺘﻨﺒوﻝ وﻴﺸ ــﺘﻤﻝ ﻋﻠ ــﻰ ﻀ ــﻤﺎن‬
‫‪Convention, incorporates an internationally‬‬
‫‪Carnet ATA‬‬ ‫‪valid guarantee and may be used, in lieu of‬‬ ‫دوﻟ ـ ــﻲ ﺴ ـ ــﺎري اﻟﻤﻔﻌ ـ ــوﻝ وﻴﺠ ـ ــوز اﺴ ـ ــﺘﺨداﻤﻪ ﺒ ـ ــدﻻً ﻤ ـ ــن ﻤﺴ ـ ــﺘﻨدات‬
‫)‪(ATA Carnet‬‬ ‫‪national Customs documents and as security for‬‬ ‫إذن اﻟﻤرور ‪ATA‬‬
‫‪import duties and taxes, to cover the temporary‬‬ ‫اﻟﺠﻤ ــﺎرك اﻟوطﻨﻴ ــﺔ وﻛﻀ ــﻤﺎن ﻟرﺴ ــوم وﻀـ ـراﺌب اﻻﺴ ــﺘﻴراد‪ ،‬ﻟﺘﻐطﻴ ــﺔ‬
‫‪admission of goods and, where appropriate, the‬‬ ‫اﻹدﺨﺎﻝ اﻟﻤؤﻗت ﻟﻠﺒﻀﺎﺌﻊ وﺴﻠﻊ اﻟﺘراﻨزﻴت‪ ،‬ﺤﺴب ﻤﻘﺘﻀﻰ اﻟﺤـﺎﻝ‪.‬‬
‫‪transit of goods. It may be accepted for‬‬
‫‪controlling the temporary exportation and re-‬‬ ‫وﻴﺠــوز ﻗﺒوﻟــﻪ ﻟرﻗﺎﺒــﺔ اﻟﺘﺼــدﻴر اﻟﻤؤﻗــت ٕواﻋــﺎدة اﺴــﺘﻴراد اﻟﺒﻀــﺎﺌﻊ‪،‬‬
‫‪importation of goods but, in this case, the‬‬ ‫وﻟﻛن ﻓﻲ ﻫذﻩ اﻟﺤﺎﻟﺔ ﻻ ﻴطﺒق اﻟﻀﻤﺎن اﻟدوﻟﻲ‪.‬‬
‫‪international guarantee does not apply‬‬
‫‪Carrier‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ‬
‫‪customs terms this term means the person‬‬ ‫اﻟﻨﺎﻗﻝ‬
‫‪actually transporting goods or in charge of or‬‬ ‫اﻟﻌﺎﻟﻤﻴـ ــﺔ‪ ،‬ﺘﻌﻨـ ــﻲ ﻫـ ــذﻩ اﻟﻌﺒـ ــﺎرة اﻟﺸـ ــﺨص اﻟـ ــذي ﻴﻨﻘـ ــﻝ اﻟﺒﻀـ ــﺎﺌﻊ أو‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪responsible for the operation of the means of‬‬ ‫اﻟﻤﻛﻠف أو اﻟﻤﺴؤوﻝ ﻋن ﺘﺸﻐﻴﻝ وﺴﺎﺌﻝ اﻟﻨﻘﻝ‪.‬‬
‫‪transport.‬‬

‫‪See: Annex A.1 to the Kyoto Convention of‬‬ ‫اﻨظر‪ :‬اﻟﻤﻠﺤق أ‪ 1-‬ﻻﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو ﻟﺴـﻨﺔ ‪ 1974‬واﻟﻤﻠﺤـق اﻟﺨـﺎص‬
‫‪1974 and Specific Annex A, Chapter 1 and‬‬
‫‪Specific Annex J, Chapter 4 of the revised‬‬ ‫أ‪ ،‬اﻟﻔﺼــﻝ ‪ 1‬واﻟﻤﻠﺤ ــق اﻟﺨ ــﺎص ﻝ‪ ،‬اﻟﻔﺼــﻝ ‪ 4‬ﻤ ــن اﺘﻔﺎﻗﻴ ــﺔ ﻛﻴوﺘ ــو‬
‫‪Kyoto Convention.‬‬
‫اﻟﻤﻌدﻟﺔ‪.‬‬
‫‪Under the Common Customs Law for the Arab‬‬ ‫وﺒﻤوﺠب ﻗﺎﻨون اﻟﺠﻤـﺎرك اﻟﻤوﺤـد ﻟـدوﻝ اﻟﺨﻠـﻴﺞ اﻟﻌرﺒـﻲ‪ ،‬ﻓـﺈن ﻋﺒـﺎرة‬
‫‪States of the Gulf the terms “carrier“ means the‬‬
‫‪owner of a means of transportation or his‬‬ ‫"اﻟﻨﺎﻗ ــﻝ" ﺘﻌﻨ ــﻲ ﻤﺎﻟ ــك وﺴ ــﺎﺌﻝ اﻟﻨﻘ ــﻝ أو ﻤﻨدوﺒ ــﻪ اﻟﻤﻔ ــوض )ﺒﻤوﺠ ــب‬
‫‪authorized representative (under an official‬‬ ‫ﺘﻔوﻴض رﺴﻤﻲ(‪.‬‬
‫‪authorization).‬‬
‫‪In Accounting terminology cash comprises cash‬‬ ‫ﻓﻲ اﻟﻌﺒﺎرات اﻟﻤﺤﺎﺴﺒﻴﺔ‪ ،‬ﻛﻠﻤﺔ اﻟﻨﻘد ﺘﺘﻛون ﻤن اﻟﻤﺒﺎﻟﻎ اﻟﻨﻘدﻴﺔ ﻓـﻲ‬
‫‪Cash‬‬ ‫‪on hand and demand deposits.‬‬ ‫اﻟﻨﻘد‬
‫اﻟﺼﻨدوق واﻟوداﺌﻊ ﺘﺤت اﻟطﻠب‪.‬‬
‫‪Cash equivalents are short-term, highly liquid‬‬ ‫ﻤﻛﺎﻓﺌﺎت اﻟﻨﻘد ﻫﻲ اﻻﺴﺘﺜﻤﺎرات ﻗﺼﻴرة اﻷﻤد ذات اﻟﺴﻴوﻟﺔ اﻟﻌﺎﻟﻴـﺔ‬
‫‪investments that are readily convertible to‬‬
‫‪Cash equivalents‬‬ ‫‪known amounts of cash and which are subject to‬‬ ‫اﻟﺘﻲ ﻴﻤﻛن ﺘﺤوﻴﻠﻬﺎ ﻓو اًر إﻟﻰ ﻤﺒﺎﻟﻎ ﻨﻘدﻴﺔ واﻟﺘﻲ ﺘﺘﻌرض ﻟﻤﺨـﺎطر‬ ‫ﻤﻛﺎﻓﺌﺎت اﻟﻨﻘد‬
‫‪an insignificant risk of changes in value.‬‬ ‫ﻀﺌﻴﻠﺔ ﻤن ﺤﻴث اﻟﺘﻐﻴر ﻓﻲ اﻟﻘﻴﻤﺔ‪.‬‬

‫‪Cashflows or‬‬
‫‪Cash flows are inflows and outflows of cash and‬‬ ‫اﻟﺘدﻓﻘﺎت اﻟﻨﻘدﻴﺔ ﻫﻲ اﻟﺘدﻓﻘﺎت اﻟداﺨﻠﻴﺔ واﻟﺨﺎرﺠﻴﺔ ﻟﻠﻨﻘـد وﻤﻛﺎﻓﺌـﺎت‬
‫‪cash equivalents.‬‬ ‫اﻟﺘدﻓﻘﺎت اﻟﻨﻘدﻴﺔ‬
‫‪Cash flows‬‬ ‫اﻟﻨﻘد‬
‫‪CBD‬‬ ‫‪Cash Before Delivery‬‬ ‫ﻨﻘدًا ﻓﺒﻝ اﻟﺘﺴﻠﻴم‬ ‫ﻨﻘداً ﻓﺒﻝ اﻟﺘﺴﻠﻴم‬
‫‪Cash discount/Customs Declaration‬‬ ‫اﻟﺨﺼم اﻟﻨﻘدي‪/‬اﻹﻗرار اﻟﺠﻤرﻛﻲ‬ ‫اﻟﺨﺼم اﻟﻨﻘدي‪/‬اﻹﻗرار‬
‫‪CD‬‬
‫اﻟﺠﻤرﻛﻲ‬
‫‪CDV‬‬ ‫‪Current Domestic Value‬‬ ‫اﻟﻘﻴﻤﺔ اﻟداﺨﻠﻴﺔ اﻟﺠﺎرﻴﺔ‬ ‫اﻟﻘﻴﻤﺔ اﻟداﺨﻠﻴﺔ اﻟﺠﺎرﻴﺔ‬
‫‪Certificate of‬‬ ‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ‬ ‫ﺸﻬﺎدة اﻟﻤﻨﺸﺄ‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

Origin customs terms this term means a specific form ‫ ﺘﻌﻨﻲ ﻫـذﻩ اﻟﻌﺒـﺎرة ﺼـﻴﻐﺔ ﻤﺤـددة ﻟﺘﻌرﻴـف اﻟﺒﻀـﺎﺌﻊ واﻟﺘـﻲ‬،‫اﻟﻌﺎﻟﻤﻴﺔ‬
identifying the goods, in which the authority or
body empowered to issue it certifies expressly ‫ﺒﻤوﺠﺒﻬ ــﺎ ﻓ ــﺈن اﻟﺴ ــﻠطﺔ أو اﻟﺠﻬ ــﺔ اﻟﻤﻔوﻀ ــﺔ ﺒﺈﺼ ــدارﻫﺎ ﺘﺸ ــﻬد ﺒ ــﺄن‬
that the goods to which the certificate relates .‫اﻟﺒﻀﺎﺌﻊ اﻟﺘـﻲ ﺘﺘﻌﻠـق ﺒﻬـﺎ اﻟﺸـﻬﺎدة ﻴﻌـود ﻤﻨﺸـؤﻫﺎ إﻟـﻰ دوﻟـﺔ ﻤﺤـددة‬
originate in a specific country. This certificate
‫ اﻟﺸـرﻛﺔ‬،‫وﻗد ﺘﺸﻤﻝ ﻫذﻩ اﻟﺸﻬﺎدة أﻴﻀﺎً إﻗ ار اًر ﻤن اﻟﺸـرﻛﺔ اﻟﻤﺼـﻨﻌﺔ‬
may also include a declaration by the
manufacturer, producer, supplier, exporter or .‫ اﻟﻤﺼدر أو ﺸﺨص ﻤﺨﺘص آﺨر‬،‫ اﻟﻤورد‬،‫اﻟﻤﻨﺘﺠﺔ‬
other competent person.

Notes ‫ﻤﻼﺤظﺎت‬
1. In this definition the word "country" may ‫ ﻓــﺈن ﻛﻠﻤــﺔ "دوﻟــﺔ" ﻗــد ﺘﺸــﻤﻝ ﻤﺠﻤوﻋــﺔ ﻤــن‬،‫ ﻓــﻲ ﻫــذا اﻟﺘﻌرﻴــف‬.1
include a group of countries, a region or a part
of a country. .‫ ﻤﻨطﻘﺔ أو ﺠزء ﻤن دوﻟﺔ‬،‫اﻟدوﻝ‬
2. Specific forms for certificates of origin have ‫ ﻻﺘﻔﺎﻗﻴـﺔ‬2-‫ ﺘوﺠد ﻨﻤﺎذج ﻤﺤددة ﻟﺸﻬﺎدات اﻟﻤﻨﺸﺄ ﻓﻲ اﻟﻤﻠﺤـق د‬.2
been laid down in Annex D.2. to the Kyoto
Convention of 1974 and Specific Annex K, ‫ ﻤ ــن‬3 ‫ و‬2 ‫ اﻟﻔﺼ ــوﻝ‬،‫ واﻟﻤﻠﺤ ــق اﻟﺨ ــﺎص ك‬1974 ‫ﻛﻴوﺘ ــو ﻟﺴ ــﻨﺔ‬
Chapters 2 and 3 of the revised Kyoto ‫اﺘﻔﺎﻗﻴـ ــﺔ ﻛﻴوﺘـ ــو اﻟﻤﻌدﻟـ ــﺔ وﻓـ ــﻲ إطـ ــﺎر اﻟﻌﻤـ ــﻝ اﻟﺨـ ــﺎص ﺒﺎﻟﺘرﺘﻴﺒـ ــﺎت‬
Convention and in the framework of preferential
.‫اﻟﺘﻔﻀﻴﻠﻴﺔ ﻤﺜﻝ اﻟﻨظﺎم اﻟﻌﺎم ﻟﻸﻓﻀﻠﻴﺎت‬
arrangements such as the Generalized System of
Preferences.
Under the WCO glossary of international ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ‬
customs terms this term means a declaration of
Certified origin certified by an authority or body ‫ ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة ﺸــﻬﺎدة ﻤﻨﺸــﺄ ﻤﺼــدﻗﺔ ﻤــن اﻟﺴــﻠطﺔ أو‬،‫اﻟﻌﺎﻟﻤﻴــﺔ‬
declaration of empowered to do so. .‫اﻟﺠﻬﺔ اﻟﻤﻔوﻀﺔ ﺒﺎﻟﺘﺼدﻴق‬
Origin ‫ﺸﻬﺎدة اﻟﻤﻨﺸﺄ اﻟﻤﺼدﻗﺔ‬
See: Annex D.2. to the Kyoto Convention of
1974 and Specific Annex K, ‫ واﻟﻤﻠﺤـ ـ ــق‬1974 ‫ ﻻﺘﻔﺎﻗﻴـ ـ ــﺔ ﻛﻴوﺘـ ـ ــو ﻟﺴـ ـ ــﻨﺔ‬2-‫ اﻟﻤﻠﺤـ ـ ــق د‬:‫اﻨظـ ـ ــر‬
Chapters 2 and 3 of the revised Kyoto .‫ ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‬3 ‫ و‬2 ‫ اﻟﻔﺼوﻝ‬،‫اﻟﺨﺎص ك‬
Convention.
CF
Collection Fee - Charge (percentage) imposed ‫رﺴـ ــوم اﻟﺘﺤﺼـ ــﻴﻝ – ﻤﺼـ ــﺎرﻴف )ﻨﺴـ ــﺒﺔ ﻤﺌوﻴـ ــﺔ( ﺘﻔرﻀـ ــﻬﺎ ﺸـ ــرﻛﺔ‬ ‫رﺴوم اﻟﺘﺤﺼﻴﻝ‬
by the Shipping Co. where overseas freight and

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Fax: 00442076919431 ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ info@pbf.org.ps :‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪other charges are to be collected.‬‬ ‫اﻟﺸـ ــﺤن ﺤﻴـ ــث ﻴﺘﻌـ ــﻴن ﺘﺤﺼـ ــﻴﻝ أﺠـ ــور اﻟﺸـ ــﺤن ﻟﻤـ ــﺎ وراء اﻟﺒﺤـ ــﺎر‬
‫واﻟﻤﺼﺎرﻴف اﻷﺨرى‪.‬‬
‫‪Container Freight Service Charges (for packing‬‬ ‫ﻤﺼﺎرﻴف ﺨدﻤﺔ اﻟﺸﺤن ﺒﺎﻟﺤﺎوﻴﺎت )ﻟﺘﻌﺒﺌﺔ اﻟﺒﻀﺎﺌﻊ ﻓﻲ ﺤﺎوﻴﺔ(‪.‬‬ ‫ﻤﺼﺎرﻴف ﺨدﻤﺔ اﻟﺸﺤن‬
‫‪CFSC‬‬ ‫‪of goods into a container).‬‬
‫ﺒﺎﻟﺤﺎوﻴﺎت‬
‫‪CI‬‬ ‫‪Commercial Invoice-Colour Index‬‬ ‫ﻓﺎﺘورة ﺘﺠﺎرﻴﺔ – ﻤؤﺸر ﻤﻠون‬ ‫ﻓﺎﺘورة ﺘﺠﺎرﻴﺔ‬
‫‪Cost, Insurance & Freight (cost of goods plus‬‬ ‫اﻟﺘﻛﻠﻔﺔ واﻟﺘﺄﻤﻴن واﻟﺸﺤن )ﺘﻛﻠﻔـﺔ اﻟﺒﻀـﺎﺌﻊ واﻟﺘـﺄﻤﻴن وأﺠـور اﻟﺸـﺤن‬
‫‪CIF‬‬ ‫‪overseas insurance and freight from the port of‬‬ ‫اﻟﺘﻛﻠﻔﺔ واﻟﺘﺄﻤﻴن واﻟﺸﺤن‬
‫‪exportation to the port of importation).‬‬ ‫ﻤن ﻤﻴﻨﺎء اﻟﺘﺼدﻴر إﻟﻰ ﻤﻴﻨﺎء اﻻﺴﺘﻴراد(‪.‬‬
‫‪A model showing the flows of money around‬‬ ‫ﻨﻤوذج ﻴوﻀﺢ ﺘدﻓﻘﺎت اﻟﻤﺎﻝ ﻓﻲ اﻻﻗﺘﺼﺎد‪ .‬وﻴﻨﻘﺴم اﻻﻗﺘﺼﺎد إﻟﻰ‬
‫‪the economy. The economy is conventionally‬‬
‫‪split into firms and households and the circular‬‬ ‫ﺸــرﻛﺎت وﻤؤﺴﺴ ــﺎت‪ ،‬وﻴوﻀ ــﺢ اﻟﺘ ــدﻓق اﻟــدوري ﺤرﻛ ــﺔ اﻟﻤ ــﺎﻝ ﺒ ــﻴن‬

‫‪Circular flow of‬‬


‫‪flow shows the movement of money between‬‬ ‫ﻫــذﻩ اﻟﻤﺠﻤوﻋــﺎت‪ .‬ﻓﻤــن اﻷﺴــر إﻟــﻰ اﻟﻤؤﺴﺴــﺎت واﻟﺸــرﻛﺎت ﻫﻨــﺎك‬
‫‪these groups. From households to firms there is‬‬ ‫اﻟﺘدﻓق اﻟدوري ﻟﻠدﺨﻝ‬
‫‪income‬‬ ‫ﺘـ ــدﻓق ﻟﻨﻔﻘـ ــﺎت اﻻﺴـ ــﺘﻬﻼك وﻫـ ــذا ﻴﻨـ ــﺘﺞ ﻋﻨـ ــﻪ ﺘـ ــدﻓق اﻟـ ــدﺨﻝ ﻤـ ــن‬
‫‪a flow of consumption expenditure which results‬‬
‫‪in a flow from firms to households of income.‬‬ ‫اﻟﻤؤﺴﺴــﺎت واﻟﺸــرﻛﺎت إﻟــﻰ اﻷﺴــر‪ .‬وﻫــذا اﻟــدﺨﻝ ﻗــد ﻴﻛــون ﻋﻠــﻰ‬
‫‪This income may be in the form of wages,‬‬ ‫ﺸﻛﻝ رواﺘب وأﺠور أو ﻓواﺌد أو أرﺒﺎح‪.‬‬
‫‪interest or profit.‬‬
‫‪Based on the notion that flexible prices ensure‬‬ ‫اﺴــﺘﻨﺎدًا إﻟــﻰ ﻓﻛـرة أن اﻷﺴــﻌﺎر اﻟﻤرﻨــﺔ ﺘﻀــﻤن ﺘـوازن اﻟﺴــوق وﻫــذا‬
‫‪market equilibrium so that full employment‬‬
‫‪Classical‬‬ ‫ﻴــؤدي إﻟــﻰ إداﻤــﺔ اﻹﻨﺘــﺎج ﻤــﻊ اﻟﺘوظﻴــف اﻟﻛﺎﻤــﻝ‪ .‬أﻤــﺎ اﻟﻤﻀــﻤون‬
‫‪production is maintained. The primary policy‬‬ ‫اﻻﻗﺘﺼﺎد اﻟﻛﻼﺴﻴﻛﻲ‬
‫‪Economics‬‬ ‫‪implication is that government intervention is‬‬ ‫اﻷﺴﺎﺴﻲ ﻟﻠﺴﻴﺎﺴﺔ ﻓﻴﺘﻤﺜﻝ ﻓﻲ أن اﻟﺘدﺨﻝ اﻟﺤﻛوﻤﻲ ﻏﻴر ﻀـروري‬
‫‪not needed to maintain economic stability.‬‬
‫ﻟﻠﺤﻔﺎظ ﻋﻠﻰ اﻟﺘوازن واﻻﺴﺘﻘرار اﻻﻗﺘﺼﺎدي‪.‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪customs terms this term means the‬‬
‫‪Clearance‬‬
‫‪accomplishment of the Customs formalities‬‬ ‫اﻟﻌﺎﻟﻤﻴﺔ‪ ،‬ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة إﻨﺠﺎز اﻹﺠراءات اﻟﺠﻤرﻛﻴﺔ اﻟﻀرورﻴﺔ‬ ‫اﻟﺘﺨﻠﻴص‬
‫‪necessary to allow goods to enter home use, to‬‬ ‫ﻟﻠﺴ ــﻤﺎح ﺒﺎﺴ ــﺘﺨدام اﻟﺴ ــﻠﻊ داﺨﻠﻴـ ـﺎً أو ﻟﺘﺼ ــدﻴرﻫﺎ أو ﻟﻛ ــﻲ ﺘﺨﻀ ــﻊ‬
‫‪be exported or to be placed under another‬‬

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‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪Customs procedure.‬‬ ‫ﻹﺠراءات ﺠﻤرﻛﻴﺔ أﺨرى‪.‬‬

‫‪See: General Annex, Chapter 2 of the revised‬‬


‫‪Kyoto Convention.‬‬ ‫اﻨظر‪ :‬اﻟﻤﻠﺤق اﻟﻌﺎم‪ ،‬اﻟﻔﺼﻝ ‪ 2‬ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‪.‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪customs terms this term means the Customs‬‬
‫‪procedure which provides that imported goods‬‬ ‫اﻟﻌﺎﻟﻤﻴ ــﺔ‪ ،‬ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة اﻹﺠـ ـراءات اﻟﺠﻤرﻛﻴ ــﺔ اﻟﺘ ــﻲ ﺘﺸ ــﺘرط‬
‫‪enter into free circulation in the Customs‬‬ ‫دﺨوﻝ اﻟﺒﻀﺎﺌﻊ اﻟﻤﺴﺘوردة ﻓـﻲ اﻟﺘـداوﻝ اﻟﺤـر ﻓـﻲ ﻤﻨطﻘـﺔ اﻟﺠﻤـﺎرك‬
‫‪territory upon the payment of any import duties‬‬
‫ﻋﻨــد دﻓــﻊ أي رﺴــوم اﺴــﺘﻴراد وﻀ ـراﺌب ٕواﻨﺠــﺎز ﺠﻤﻴــﻊ اﻹﺠ ـراءات‬
‫‪and taxes chargeable and the accomplishment of‬‬
‫‪all the necessary Customs formalities.‬‬ ‫اﻟﺠﻤرﻛﻴﺔ اﻟﻀرورﻴﺔ‪.‬‬
‫ﻤﻼﺤظ ــﺔ‪ :‬اﻟﺘﺨﻠ ــﻴص ﻟﻼﺴ ــﺘﺨدام اﻟ ــداﺨﻠﻲ ﻴﺘﻨﺎوﻟ ــﻪ اﻟﻤﻠﺤ ــق ب‪1-‬‬
‫‪Clearance for‬‬ ‫‪Note: Clearance for home use is dealt with in‬‬ ‫اﻟﺘﺨﻠﻴص ﻟﻼﺴﺘﺨدام‬
‫‪home use‬‬ ‫‪Annex B.1 to the Kyoto Convention of 1974 and‬‬ ‫ﻻﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو ﻟﺴﻨﺔ ‪ 1974‬واﻟﻤﻠﺤـق اﻟﺨـﺎص ب‪ ،‬اﻟﻔﺼـﻝ ‪ 1‬ﻤـن‬
‫اﻟداﺨﻠﻲ‬
‫‪Specific Annex B, Chapter 1 of the revised‬‬ ‫اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‪.‬‬
‫‪Kyoto Convention.‬‬

‫‪The special declaration forms for postal items as‬‬ ‫ﻨﻤﺎذج اﻹﻗ اررات اﻟﺨﺎﺼﺔ ﺒﺸﺄن اﻟﻤواد اﻟﺒرﻴدﻴﺔ ﻛﻤـﺎ ﻫـﻲ ﻤوﺼـوﻓﺔ‬
‫‪described in the Acts of the Universal Postal‬‬
‫‪Union currently in force.‬‬ ‫ﻓﻲ ﻗواﻨﻴن اﺘﺤﺎد اﻟﺒرﻴد اﻟﻌﺎﻟﻤﻲ اﻟﻤﻌﻤوﻝ ﺒﻬﺎ ﺤﺎﻟﻴﺎً‪.‬‬

‫‪See: Specific Annex J, Chapter 2 of the revised‬‬


‫اﻨظر‪ :‬اﻟﻤﻠﺤق اﻟﺨﺎص ي‪ ،‬اﻟﻔﺼﻝ ‪ 2‬ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‪.‬‬
‫‪Kyoto Convention.‬‬
‫‪Country of Origin/Certificate of Origin‬‬ ‫دوﻟﺔ اﻟﻤﻨﺸﺄ‪/‬ﺸﻬﺎدة اﻟﻤﻨﺸﺄ‬ ‫دوﻟﺔ اﻟﻤﻨﺸﺄ‪/‬ﺸﻬﺎدة‬
‫‪CO‬‬
‫اﻟﻤﻨﺸﺄ‬
‫‪COD‬‬ ‫‪Cash On Delivery‬‬ ‫ﻨﻘداً ﻋﻨد اﻟﺘﺴﻠﻴم‬ ‫ﻨﻘداً ﻋﻨد اﻟﺘﺴﻠﻴم‬
‫‪COE‬‬ ‫‪Country Of Export‬‬ ‫دوﻟﺔ اﻟﺘﺼدﻴر‬ ‫دوﻟﺔ اﻟﺘﺼدﻴر‬
‫‪Coefficient of‬‬ ‫‪The percent of the variability in the dependent‬‬ ‫اﻟﻨﺴ ـ ــﺒﺔ اﻟﻤﺌوﻴ ـ ــﺔ ﻟﻠﺘﻐﻴ ـ ــر ﻓ ـ ــﻲ اﻟﻤﺘﻐﻴ ـ ــر اﻟﺘ ـ ــﺎﺒﻊ ﻴﻔﺴ ـ ــرﻫﺎ اﻟﻤﺘﻐﻴ ـ ــر‬ ‫ﻤﻌﺎﻤﻝ اﻟﺘﺤدﻴد )‪(R2‬‬

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‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

determination (R2) variable explained by the independent variable. .‫اﻟﻤﺴﺘﻘﻝ‬

The coefficient of determination, which ranges ‫ وﻫــو ﻴﺸــﻴر إﻟــﻰ ﺠــودة أو‬1 ‫ إﻟــﻰ‬0 ‫ﻴﺘ ـراوح ﻤﻌﺎﻤــﻝ اﻟﺘﺤدﻴــد ﺒــﻴن‬
between 0 and 1, indicates the goodness of fit of ‫ وﻫو ﻴوﻀﺢ ﻨﺴﺒﺔ اﻟﻤﺘﻐﻴـر اﻹﺠﻤـﺎﻟﻲ ﻤـن‬.‫ﻤﻼءﻤﺔ ﻨﻤوذج اﻟﺘراﺠﻊ‬
a regression model. It shows the proportion of
the total variance of the dependent variable ‫ اﻟﺒﺎﻟﻐــﺔ ﻗﻴﻤﺘــﻪ‬R2 ‫وﻴﺸــﻴر‬.‫اﻟﻤﺘﻐﻴــر اﻟﺘــﺎﺒﻊ ﻴﻔﺴــرﻫﺎ ﻨﻤــوذج اﻟﺘ ارﺠــﻊ‬
explained by the regression model. An R2 of 1
indicates that the model explains all of the ‫ اﻟﺒﺎﻟﻐـﺔ‬R2 ‫ أﻤـﺎ‬.‫" إﻟﻰ أن اﻟﻨﻤوذج ﻴﺸرح ﺘﻐﻴر اﻟﻤﺘﻐﻴر اﻟﺘﺎﺒﻊ‬1"
variation of the dependent variable. An R2 of 0 ‫" ﻓﻬ ــو ﻴﺸ ــﻴر إﻟ ــﻰ أن اﻟﻨﻤ ــوذج ﻻ ﻴﻔﺴ ــر ﺘﻐﻴ ــر اﻟﻤﺘﻐﻴ ــر‬0" ‫ﻗﻴﻤﺘ ــﻪ‬
indicates that the model explains none of the
dependent variable's variance. In many R2 ‫ اﻟﻤرﺘﻔﻊ ﻋﻠـﻰ‬R2 ‫ ﻴﻔﻀﻝ‬،‫ وﻓﻲ اﻟﻌدﻴد ﻤن اﻟﺘطﺒﻴﻘﺎت‬.‫اﻟﺘﺎﺒﻊ‬
applications, a higher R2 is preferred to a lower ‫" اﻟﺘﻐﻴـ ــر اﻹﺠﻤـ ــﺎﻟﻲ – اﻟﺘﻐﻴـ ــر ﻏﻴـ ــر‬0" ‫اﻟﻤـ ــﻨﺨﻔض اﻟﺒﺎﻟﻐـ ــﺔ ﻗﻴﻤﺘـ ــﻪ‬
one. total variation - unexplained variation
.‫اﻟﻤﻔﺴر‬
Under the WCO glossary of international ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
customs terms this term means any offence
against statutory or regulatory provisions which ‫ ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة أي ﺠﻨﺤﺔ ﺘﺨﺎﻟف اﻟﻨﺼوص اﻟﻘﺎﻨوﻨﻴﺔ‬،‫اﻟﻌﺎﻟﻤﻴﺔ‬
Customs is responsible for enforcing, committed ‫أو اﻟﺘﺸرﻴﻌﻴﺔ اﻟﺘﻲ ﺘﻛون اﻟﺠﻤﺎرك ﻤﺴؤوﻟﺔ ﻋن ﺘطﺒﻴﻘﻬﺎ واﻻﻟﺘزام‬
in order to :
:‫ واﻟﺘﻲ ﻴﺘم ارﺘﻛﺎﺒﻬﺎ ﻟﻸﻏراض اﻟﺘﺎﻟﻴﺔ‬،‫ﺒﻬﺎ‬
- evade, or attempt to evade, payment of
duties/levies/taxes on movements of commercial ‫ اﻟﺘﻬرب أو ﻤﺤﺎوﻟﺔ اﻟﺘﻬرب ﻤـن دﻓـﻊ اﻟرﺴـوم أو اﻟﻀـراﺌب ﻋﻠـﻰ‬-
Commercial Fraud
goods; and/or ‫أو‬/‫ﺤرﻛﺔ اﻟﺒﻀﺎﺌﻊ اﻟﺘﺠﺎرﻴﺔ؛ و‬ ‫اﻻﺤﺘﻴﺎﻝ اﻟﺘﺠﺎري‬
- evade, or attempt to evade, any prohibition or
restrictions applicable to commercial goods; ‫ اﻟﺘﻬــرب أو ﻤﺤﺎوﻟــﺔ اﻟﺘﻬــرب ﻤــن أي ﺤظــر او ﻗﻴــد ﻤطﺒــق ﻋﻠــﻰ‬-
and/or ‫أو‬/‫اﻟﺒﻀﺎﺌﻊ اﻟﺘﺠﺎرﻴﺔ؛ و‬
- receive, or attempt to receive, any repayments,
subsidies or other disbursements to which there ‫ ﻤﺴـﺎﻋدات أو‬،‫ اﻟﺤﺼوﻝ أو ﻤﺤﺎوﻟﺔ اﻟﺤﺼوﻝ ﻋﻠﻰ أي دﻓﻌﺎت‬-
is no proper entitlement; and/or ‫أو‬/‫ﻤﺒﺎﻟﻎ ﺒﺼورة ﻏﻴر ﻤﺸروﻋﺔ؛ و‬
- obtain, or attempt to obtain, illicit commercial
advantage injurious to the principle and practice ‫ اﻟﺤﺼوﻝ أو ﻤﺤﺎوﻟﺔ اﻟﺤﺼوﻝ ﻋﻠﻰ ﻤ ازﻴـﺎ ﺘﺠﺎرﻴـﺔ ﺒﺼـورة ﻏﻴـر‬-

Tel: 00442071937439 ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ www.pbf.org.ps :‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‬


Fax: 00442076919431 ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ info@pbf.org.ps :‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‬
A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

of legitimate business competition. .‫ﻤﺸروﻋﺔ ﺘﻀر ﺒﻤﺒﺎدئ وﻤﻤﺎرﺴﺎت اﻟﻤﻨﺎﻓﺴﺔ اﻟﺘﺠﺎرﻴﺔ اﻟﻤﺸروﻋﺔ‬

Note: A list of commercial fraud case types is


included in Chapter II of the ‫ ﻫﻨﺎك ﻗﺎﺌﻤﺔ ﺒﺄﻨواع ﺤﺎﻻت اﻟﺘﺤﺎﻴﻝ اﻟﺘﺠﺎري ﻓﻲ اﻟﻔﺼﻝ‬:‫ﻤﻼﺤظﺔ‬
CCC Manual on measures to combat commercial
.‫ ﺒﺸﺄن إﺠراءات ﻤﻛﺎﻓﺤﺔ اﻻﺤﺘﻴﺎﻝ اﻟﺘﺠﺎري‬CCC ‫ ﻤن دﻟﻴﻝ‬2
fraud.
in relation to imported goods, means an import – ‫ ﺘﻌﻨﻲ ﻓﺎﺘورة اﺴﺘﻴراد‬،‫ﻓﻴﻤﺎ ﻴﺘﻌﻠق ﺒﺎﻟﺴﻠﻊ اﻟﻤﺴﺘوردة‬
invoice -
(a) prepared and issued by the vendor of ‫)أ( ﻴﻌدﻫﺎ وﻴﺼدرﻫﺎ ﺒﺎﺌﻊ اﻟﺒﻀﺎﺌﻊ اﻟﻤﺼدرة إﻟﻰ دوﻟﺔ ﻤﺎ؛ و‬
goods exported to a country; and – ‫)ب( ﺘوﻀﺢ‬
(b) showing-
‫( وﺼﻔًﺎ ﺼﺤﻴﺤًﺎ ﻟﻠﺒﻀﺎﺌﻊ؛ و‬1)
(i) a true description of the goods; and
(ii) the country of origin of the goods; and ‫( دوﻟﺔ ﻤﻨﺸﺄ اﻟﺒﻀﺎﺌﻊ؛ و‬2)
(iii) the quantity and unit price of the goods; and ‫( اﻟﻛﻤﻴﺔ وﺴﻌر وﺤدة اﻟﺒﻀﺎﺌﻊ؛ و‬3)
Commercial or (iv) the terms of delivery and payment; and
(v) the actual price paid or payable for the goods ‫( ﺸروط اﻟﺘﺴﻠﻴم واﻟدﻓﻊ؛ و‬4) ‫ﻓﺎﺘورة ﺘﺠﺎرﻴﺔ أو أﺼﻠﻴﺔ‬
genuine Invoice
by the importer, including- ‫( اﻟﺴﻌر اﻟﻔﻌﻠﻲ اﻟﻤدﻓوع أو اﻟﻤﺘوﺠب اﻟدﻓﻊ ﻤﻘﺎﺒﻝ اﻟﺒﻀﺎﺌﻊ ﻤن‬5)
(A) details of any addition to, or deduction from,
the price paid or payable; and - ‫ ﺒﻤﺎ ﻓﻲ ذﻟك‬،‫ﻗﺒﻝ اﻟﻤﺴﺘورد‬
(B) details of any other charge incurred for ‫)أ( ﺘﻔﺎﺼ ـ ــﻴﻝ أي إﻀـ ـ ــﺎﻓﺎت أو ﺨﺼـ ـ ــم ﻤ ـ ــن اﻟﺴـ ـ ــﻌر اﻟﻤـ ـ ــدﻓوع أو‬
placing the goods free on board at the port of
export; ‫اﻟﻤﺘوﺠب اﻟدﻓﻊ؛ و‬
‫)ب( ﺘﻔﺎﺼــﻴﻝ أي ﻤﺼــﺎرﻴف أﺨــرى ﻴــﺘم إﻨﻔﺎﻗﻬــﺎ ﻟوﻀــﻊ اﻟﺒﻀــﺎﺌﻊ‬
‫ﻋﻠﻰ ظﻬر اﻟﻨﺎﻗﻠﺔ ﻓﻲ ﻤﻴﻨﺎء اﻟﺘﺼدﻴر؛‬
To browse the full text of the law in English go ‫ ﻴرﺠــﻰ‬،‫ﻟﻼطــﻼع ﻋﻠــﻰ اﻟــﻨص اﻟﻛﺎﻤــﻝ ﻟﻠﻘــﺎﻨون ﺒﺎﻟﻠﻐــﺔ اﻹﻨﺠﻠﻴزﻴــﺔ‬
to http://library.gcc-
Common Customs
sg.org/English/EPicShow.asp?mycover=5 http://library.gcc- ‫زﻴ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ــﺎرة اﻟﻤوﻗ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ــﻊ‬ ‫ﻗﺎﻨون اﻟﺠﻤﺎرك اﻟﻤوﺤد‬
Law for the Arab
States of the Gulf
sg.org/English/EPicShow.asp?mycover=5 ‫ﻟدوﻝ اﻟﺨﻠﻴﺞ اﻟﻌرﺒﻲ‬
To browse the full text of the law in Arabic
http://library.gcc-sg.org

Tel: 00442071937439 ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ www.pbf.org.ps :‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‬


Fax: 00442076919431 ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ info@pbf.org.ps :‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫ﻟﻼطﻼع ﻋﻠﻰ اﻟـﻨص اﻟﻛﺎﻤـﻝ ﻟﻠﻘـﺎﻨون ﺒﺎﻟﻠﻐـﺔ اﻟﻌرﺒﻴـﺔ‪ ،‬ﻴرﺠـﻰ زﻴـﺎرة‬


‫اﻟﻤوﻗﻊ ‪http://library.gcc-sg.org‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪customs terms this term means Products :‬‬
‫‪(a) obtained within a country resulting from the‬‬ ‫اﻟﻌﺎﻟﻤﻴﺔ‪ ،‬ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة اﻟﻤﻨﺘﺠﺎت‪:‬‬
‫‪manufacturing, processing or repair of the goods‬‬ ‫)أ( اﻟﺘﻲ ﻴﺘم اﻟﺤﺼوﻝ ﻋﻠﻴﻬﺎ داﺨﻝ اﻟدوﻟﺔ واﻟﻨﺎﺘﺠﺔ ﻤن ﺘﺼﻨﻴﻊ أو‬
‫‪for which the use of the inward processing‬‬
‫ﻤﻌﺎﻟﺠﺔ أو إﺼﻼح اﻟﺴﻠﻊ اﻟﺘﻲ ﻴﻛـون ﻤﺴـﻤوﺤًﺎ اﺴـﺘﺨدام اﻟﻤﻌﺎﻟﺠـﺔ‬
‫‪procedure is authorized; or‬‬
‫‪(b) obtained abroad and resulting from the‬‬ ‫اﻟداﺨﻠﻴﺔ ﻟﻬﺎ؛ أو‬
‫‪manufacturing, processing or repair of goods for‬‬ ‫)ب( ﻴﺘم اﻟﺤﺼوﻝ ﻋﻠﻴﻬﺎ ﻤن اﻟﺨـﺎرج وﺘﻨﺸـﺄ ﻤـن ﺘﺼـﻨﻴﻊ‪ ،‬ﻤﻌﺎﻟﺠـﺔ‬
‫‪which the use of the outward processing‬‬
‫‪procedure is authorized.‬‬ ‫أو إﺼﻼح اﻟﺴﻠﻊ اﻟﺘﻲ ﻴﻛون ﻤﺴوﺤﺎً اﺴـﺘﺨدام اﻟﻤﻌﺎﻟﺠـﺔ اﻟﺨﺎرﺠﻴـﺔ‬
‫ﻟﻬﺎ‪.‬‬
‫‪Compensating‬‬ ‫‪Note In some countries the products obtained‬‬
‫‪Products‬‬ ‫‪from the treatment of imported, exported or‬‬ ‫ﻤﻼﺤظــﺔ‪ :‬ﻓــﻲ ﺒﻌــض اﻟــدوﻝ ﻓــﺈن اﻟﻤﻨﺘﺠــﺎت اﻟﺘــﻲ ﻴــﺘم اﻟﺤﺼــوﻝ‬ ‫ﻤﻨﺘﺠﺎت ﻤوازﻨﺔ‬
‫‪domestic goods identical in description, quality‬‬ ‫ﻋﻠﻴﻬ ـ ــﺎ ﻤ ـ ــن ﻤﻌﺎﻟﺠ ـ ــﺔ اﻟﺴ ـ ــﻠﻊ اﻟﻤﺴ ـ ــﺘوردة‪ ،‬اﻟﻤﺼ ـ ــدرة أو اﻟﺒﻀ ـ ــﺎﺌﻊ‬
‫‪and technical characteristics to those‬‬
‫‪temporarily admitted for inward processing or‬‬ ‫اﻟﻤﺤﻠﻴــﺔ اﻟﻤﻤﺎﺜﻠــﺔ ﻓــﻲ وﺼــﻔﻬﺎ وﻛﻤﻴﺘﻬــﺎ وﺨﺼﺎﺌﺼــﻬﺎ اﻟﻔﻨﻴــﺔ ﻟﺘﻠــك‬
‫‪temporarily exported for outward processing, as‬‬ ‫اﻟﺘ ــﻲ ﻴ ــﺘم إدﺨﺎﻟﻬ ــﺎ ﺒﺸ ــﻛﻝ ﻤؤﻗ ــت ﻟﻤﻌﺎﻟﺠﺘﻬ ــﺎ أو ﺘﺼ ــدﻴرﻫﺎ ﺒﺸ ــﻛﻝ‬
‫‪the case may be, are deemed to be compensating‬‬
‫ﻤؤﻗت ﻹﺼﻼﺤﻬﺎ ﺨﺎرﺠﻴـًﺎ‪ ،‬وﻓﻘـًﺎ ﻟﻤﻘﺘﻀـﻰ اﻟﺤـﺎﻝ‪ ،‬ﺘﻌﺘﺒـر ﻤﻨﺘﺠـﺎت‬
‫‪products (setting-off with equivalent goods).‬‬
‫ﻤوازﻨﺔ )ﺒدﻴﻠﺔ ﻟﺴﻠﻊ ﻤﻌﺎدﻟﺔ ﻟﻬﺎ(‪.‬‬
‫‪See: Annexes E.6. And E.8. to the Kyoto‬‬ ‫اﻨظــر‪ :‬اﻟﻤﻼﺤــق ﻫ ـ ‪ 6 -‬و ﻫ ـ ‪ 8 -‬ﻻﺘﻔﺎﻗﻴــﺔ ﻛﻴوﺘــو ﻟﺴــﻨﺔ ‪1974‬‬
‫‪Convention of 1974 and Specific Annex B,‬‬
‫‪Chapter 2 and Specific Annex F, Chapters 1 and‬‬ ‫واﻟﻤﻠﺤــق اﻟﺨــﺎص ب واﻟﻤﻠﺤــق اﻟﺨــﺎص و‪ ،‬اﻟﻔﺼــوﻝ ‪ 1‬و ‪ 2‬ﻤــن‬
‫‪2 of the revised Kyoto Convention.‬‬ ‫اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‪.‬‬

‫‪Competent‬‬
‫‪Under the Common Customs Law for the Arab‬‬ ‫وﻓﻘ ـﺎً ﻟﻘــﺎﻨون اﻟﺠﻤــﺎرك اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ‪ ،‬ﻓــﺈن ﻋﺒــﺎرة‬
‫‪States of the Gulf the term “competent‬‬ ‫اﻟﺴﻠطﺔ اﻟﻤﺨﺘﺼﺔ‬
‫‪Authority‬‬
‫‪authority” means the authority to which the‬‬ ‫"اﻟﺴﻠطﺔ اﻟﻤﺨﺘﺼﺔ" ﺘﻌﻨﻲ اﻟﺴﻠطﺔ اﻟﺘﻲ ﺘﺘﺒﻊ ﻟﻬﺎ إدارة اﻟﺠﻤﺎرك‪.‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

customs administration reports.


The process of consumers bidding prices ‫إﺠ ـ ـراء رﻓـ ــﻊ اﻷﺴـ ــﻌﺎر اﻻﺴـ ــﺘﻬﻼﻛﻴﺔ أو ﻗﻴـ ــﺎم اﻟﻤﻨﺘﺠـ ــﻴن ﺒﺘﺨﻔـ ــﻴض‬
upwards or producers cutting prices in order to
Competition .‫اﻷﺴﻌﺎر ﻟﻠﺴﻤﺎح ﻷوﻟﺌك اﻟوﻛﻼء ﺒﺎﻟدﺨوﻝ ﻓﻲ ﺘﺠﺎرة اﻟﺴوق‬ ‫اﻟﻤﻨﺎﻓﺴﺔ‬
allow those agents to be involved in a market
trade.
Complementary
A pair of goods where the quantity demanded ‫زوج ﻤــن اﻟﺴــﻠﻊ ﺤﻴــث ﺘــزداد اﻟﻛﻤﻴــﺔ اﻟﻤطﻠوﺒــﺔ ﻤــن إﺤــداﻫﻤﺎ ﻋﻨــدﻤﺎ‬
of one increases when the price of a related ‫اﻟﺴﻠﻊ اﻟﺘﻛﻤﻴﻠﻴﺔ‬
Goods
good decreases. .‫ﻴﻨﺨﻔض ﺴﻌر ﺴﻠﻌﺔ ذات ﺼﻠﺔ‬

Complete
The ability of a consumer to fully identify ‫ﻗ ــدرة اﻟﻤﺴ ــﺘﻬﻠك ﻋﻠ ــﻰ ﺘﺤدﻴ ــد أوﻟوﻴﺎﺘ ــﻪ ﺒﺎﻟﻨﺴ ــﺒﺔ ﻷي ﻤﺠﻤوﻋ ــﺔ أو‬
his/her preference for any combination or ‫اﻷوﻟوﻴﺎت اﻟﻛﺎﻤﻠﺔ‬
Preferences
bundle of goods and services. ‫ﺤزﻤﺔ ﻤن اﻟﺴﻠﻊ واﻟﺨدﻤﺎت‬
Under the WCO glossary of international ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
customs terms this term means an agreement
under which the Customs, being so empowered, ً‫ ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة اﺘﻔﺎﻗﻴــﺔ ﺘواﻓــق ﺒﻤوﺠﺒﻬــﺎ اﻟﺠﻤــﺎرك وﻓﻘـﺎ‬،‫اﻟﻌﺎﻟﻤﻴــﺔ‬
consent to waive proceedings in respect of a ‫ﻟﻠﺼ ــﻼﺤﻴﺎت اﻟﻤﻤﻨوﺤ ــﺔ ﻟﻬ ــﺎ ﻋﻠ ــﻰ اﻟﺘﻨ ــﺎزﻝ ﻋ ــن إﺠـ ـراءات ﻗﺎﻨوﻨﻴ ــﺔ‬
Customs offence subject to compliance with
‫ﺘﺘﻌﻠــق ﺒﺠﻨﺤــﺔ ﺠﻤرﻛﻴــﺔ ﻤــﻊ ﻤ ارﻋــﺎة اﻟﺘ ـزام اﻟﺸــﺨص اﻟﻤﺘــورط ﻓــﻲ‬
certain conditions by the person(s) implicated in
Compromise that offence. .‫اﻟﺠﻨﺤﺔ ﺒﻤراﻋﺎة ﺸروط ﻤﻌﻴﻨﺔ‬
Settlement
‫ﺘﺴوﻴﺔ ﺼﻠﺤﻴﺔ‬
(Transaction) Notes:
1. Compromise settlement of a Customs offence :‫ﻤﻼﺤظﺎت‬
is dealt with in Annex H.2 to the Kyoto 2-‫ اﻟﺘﺴ ـ ــوﻴﺔ اﻟﺼ ـ ــﻠﺤﻴﺔ ﻟﺠﻨﺤ ـ ــﺔ ﺠﻤرﻛﻴ ـ ــﺔ ﺘﻨﺎوﻟﻬ ـ ــﺎ اﻟﻤﻠﺤ ـ ــق ح‬.1
Convention of 1974 and Specific Annex H,
Chapter 1 of the revised Kyoto Convention. ‫ ﻤـن‬1 ‫ اﻟﻔﺼـﻝ‬،‫ واﻟﻤﻠﺤـق اﻟﺨـﺎص ح‬1974 ‫ﻻﺘﻔﺎﻗﻴـﺔ ﻛﻴوﺘـو ﻟﺴـﻨﺔ‬
2. See also "Administrative settlement of a .‫اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‬
Customs offence".
."‫ اﻨظر أﻴﻀﺎً "اﻟﺘﺴوﻴﺔ اﻹدارﻴﺔ ﻟﺠﻨﺤﺔ ﺠﻤرﻛﻴﺔ‬.2
The value of the goods determined with the ‫ﻗﻴﻤــﺔ اﻟﺒﻀــﺎﺌﻊ اﻟﻤﺤــددة ﻓــﻲ ﻤ ـواد اﻟﺘﻘﻴــﻴم ﺒﻘــﺎﻨون اﻟﺠﻤــﺎرك ﻟــدوﻝ‬
Computed Value Valuation Articles of GCC Customs Law. ‫اﻟﻘﻴﻤﺔ اﻟﻤﺤﺘﺴﺒﺔ‬
‫ﻤﺠﻠس اﻟﺘﻌﺎون اﻟﺨﻠﻴﺠﻲ‬

Tel: 00442071937439 ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ www.pbf.org.ps :‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‬


Fax: 00442076919431 ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ info@pbf.org.ps :‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‬
A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

Interval used to estimate the likely size of a ‫ وﻫــﻲ‬.‫اﻟﻔﺘ ـرة اﻟﻤﺴــﺘﺨدﻤﺔ ﻟﺘﻘــدﻴر اﻟﺤﺠــم اﻟﻤﺤﺘﻤــﻝ ﻟﻤﻌﻴــﺎر ﺴــﻛﺎﻨﻲ‬
population parameter. It gives an estimated
range of values (calculated from a given set of ‫ﺘــوﻓر ﻤــدى ﺘﻘــدﻴري ﻟﻠﻘــﻴم )اﻟﺘــﻲ ﺘﺤﺴــب ﻤــن ﻤﺠﻤوﻋــﺔ ﻤــن ﺒﻴﺎﻨــﺎت‬
sample data) that has a specified probability of ‫ﻻ ﻤﺤددًا ﻻﺤﺘواﺌﻬﺎ ﻋﻠﻰ اﻟﻤﻌﻴﺎر اﻟذي‬
ً ‫اﻟﻌﻴﻨﺎت( اﻟﺘﻲ ﺘﻤﺘﻠك اﺤﺘﻤﺎ‬
containing the parameter being estimated. Most
commonly used are the 95% and 99% %99 ‫ و‬%95 ‫ وﻤــن اﻟﺸــﺎﺌﻊ اﺴــﺘﺨدام ﻓﺘـرات اﻟﺜﻘــﺔ‬.‫ﻴﺠــري ﺘﻘــدﻴرﻩ‬
confidence intervals that have .95 and .99
probabilities respectively of containing the ‫ وﻴ ــوﻓر‬. 99 ‫ و‬95 ‫اﻟﺘ ــﻲ ﻴﺒﻠ ــﻎ اﺤﺘﻤ ــﺎﻝ اﺤﺘواﺌﻬ ــﺎ ﻋﻠ ــﻰ اﻟﻤﻌﻴ ــﺎر‬
Confidence interval parameter. The width of the confidence interval ‫ﻤــدى ﻓﺘ ـرة اﻟﺜﻘــﺔ ﺒﻌــض اﻟﻤؤﺸ ـرات ﺤــوﻝ ﻋــدم ﺘﻴﻘﻨﻨــﺎ ﺒﺸــﺄن ﻤﻌﻴــﺎر‬ ‫ﻓﺘرة اﻟﺜﻘﺔ‬
gives some indication about how uncertain we
are about the unknown population parameter. ‫ وﺘــوﻓر ﻓﺘ ـرات اﻟﺜﻘــﺔ ﻤﻌﻠوﻤــﺎت أﻛﺜــر ﻤــن‬.‫اﻟﺴــﻛﺎن ﻏﻴــر اﻟﻤﻌــروف‬
Confidence intervals are more informative than "‫اﻟﻨﺘـ ــﺎﺌﺞ اﻟﺒﺴـ ــﻴطﺔ ﻟﻠﻔﺤ ـ ــوص اﻻﻓﺘ ارﻀـ ــﻴﺔ )ﺤﻴ ـ ــث ﻨﻘـ ــرر "رﻓ ـ ــض‬
the simple results of hypothesis tests (where we
decide 'reject the null hypothesis' or 'don't reject ‫اﻟﻔرﻀ ــﻴﺔ اﻟﺒﺎطﻠ ــﺔ أو ﻻ ﻨـ ـرﻓض "اﻟﻔرﻀ ــﻴﺔ اﻟﺒﺎطﻠ ــﺔ"( ﻨظـ ـ اًر ﻷﻨﻬ ــﺎ‬
the null hypothesis') because they provide a
.‫ﺘوﻓر ﻤدى ﻤن اﻟﻘﻴم اﻟﻤﻌﻘوﻟﺔ ﻟﻠﻤﻌﻴﺎر ﻏﻴر اﻟﻤﻌروف‬
range of plausible values for the unknown
parameter.
Consignor
The shipper/supplier who sends the goods in ‫اﻟﻤورد اﻟذي ﻴرﺴﻝ اﻟﺒﻀﺎﺌﻊ اﻟﺘﻲ ﻴﺘوﻗﻊ ﺒﻴﻌﻬﺎ ﻻﺤﻘًﺎ‬/‫ﻫو اﻟﺸﺎﺤن‬ ‫اﻟﻤرﺴﻝ‬
anticipation of their subsequent sale.
Consolidated Consolidated financial statements are the ‫اﻟﺒﻴﺎﻨــﺎت اﻟﻤﺎﻟﻴــﺔ اﻟﻤوﺤــدة ﻫــﻲ اﻟﺒﻴﺎﻨــﺎت اﻟﻤﺎﻟﻴــﺔ ﻟﻛﻴــﺎن اﻗﺘﺼــﺎدي‬
financial financial statements of an economic entity ‫اﻟﺒﻴﺎﻨﺎت اﻟﻤﺎﻟﻴﺔ اﻟﻤوﺤدة‬
statements presented as those of a single entity. .‫ﺘﻘدم ﺒﺼﻔﺘﻬﺎ ﺒﻴﺎﻨﺎت ﻟﻛﻴﺎن واﺤد‬
Parties, who receive FCL and/or L.C.L. ‫ ﻤ ــن اﻟﺨ ــﺎرج‬LCL ‫أو‬/‫ و‬FCL ‫اﻷطـ ـراف اﻟﺘ ــﻲ ﺘﺴ ــﺘﻠم ﺤﺎوﻴ ــﺎت‬
containers from overseas and after unpacking,
Consolidators
arrange its delivery to the various consignees. ‫وﺒﻌ ــد ﺘﻔرﻴﻐﻬ ــﺎ ﺘﻘ ــوم ﺒﺎﺘﺨ ــﺎذ اﻹﺠـ ـراءات ﻟﺘﺴ ــﻠﻴﻤﻬﺎ إﻟ ــﻰ اﻟﻤرﺴ ــﻝ‬ ‫وﻛﻼء اﻟدﻤﺞ‬
These operators are known as Freight .‫ وﻴﻌرف ﻫؤﻻء اﻟﻤﺸﻐﻠون ﺒﺎﺴم وﻛﻼء اﻟﺸﺤن‬.‫إﻟﻴﻬم‬
Forwarders.
An economic agent that desires to purchase ‫وﻛﻴـ ــﻝ اﻗﺘﺼـ ــﺎدي ﻴرﻏـ ــب ﻓـ ــﻲ ﺸ ـ ـراء اﻟﺒﻀـ ــﺎﺌﻊ واﻟﺨـ ــدﻤﺎت ﺒﻬـ ــدف‬
Consumer goods and services with the goal of maximizing ‫اﻟﻤﺴﺘﻬﻠك‬
the satisfaction (utility) from consumption of ‫ﺘﻌزﻴز اﻹﺸﺒﺎع )اﻟﻤﻨﻔﻌﺔ( ﻤن اﺴﺘﻬﻼك ﺘﻠك اﻟﺴـﻠﻊ واﻟﺨـدﻤﺎت إﻟـﻰ‬

Tel: 00442071937439 ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ www.pbf.org.ps :‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‬


Fax: 00442076919431 ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ info@pbf.org.ps :‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪those goods and services.‬‬ ‫اﻟﺤد اﻷﻗﺼﻰ‪.‬‬


‫‪An economic agent that desires to purchase‬‬ ‫وﻛﻴــﻝ اﻗﺘﺼــﺎدي ﻴرﻏــب ﻓــﻲ ﺸـراء اﻟﺴــﻠﻊ واﻟﺨــدﻤﺎت ﺒﻬــدف ﺘﻌزﻴــز‬
‫‪Consumer‬‬ ‫‪goods and services with the goal of maximizing‬‬
‫اﻹﺸﺒﺎع ﻤن اﺴﺘﻬﻼك ﺘﻠك اﻟﺴﻠﻊ واﻟﺨدﻤﺎت إﻟﻰ اﻟﺤد اﻷﻗﺼﻰ‪.‬‬ ‫اﻟﻤﺴﺘﻬﻠك )اﻷﺴرة(‬
‫)‪(household‬‬ ‫‪the satisfaction from consumption of those‬‬
‫‪goods and services.‬‬
‫‪Identification of an attainable bundle of goods‬‬ ‫ﺘﻌرﻴــف ﻟﺤزﻤــﺔ اﻟﺴــﻠﻊ اﻟﺘــﻲ ﻴﻤﻛــن اﻟﺤﺼــوﻝ ﻋﻠﻴﻬــﺎ واﻟﺘــﻲ ﺘﻌــزز‬
‫‪Consumer‬‬ ‫‪that maximizes a consumer's level of‬‬
‫‪Optimum‬‬ ‫‪satisfaction given his/her level of income and‬‬ ‫ﻤﺴــﺘوى إﺸــﺒﺎع اﺤﺘﻴﺎﺠــﺎت اﻟﻤﺴــﺘﻬﻠك إﻟــﻰ اﻟﺤــد اﻷﻗﺼــﻰ ﻤــﻊ أﺨــذ‬ ‫اﻟﻔﺎﺌدة اﻟﻤﺜﻠﻰ ﻟﻠﻤﺴﺘﻬﻠك‬
‫‪market prices.‬‬ ‫ﻤﺴﺘوى دﺨﻠﻪ وأﺴﻌﺎر اﻟﺴوق ﺒﻌﻴن اﻻﻋﺘﺒﺎر‪.‬‬
‫‪A weighted average of the prices of a‬‬ ‫ﻤﻌــدﻝ ﻤــرﺠﺢ ﻷﺴــﻌﺎر ﺴــﻠﺔ ﺴــوﻗﻴﺔ ﻤﻤﺜﻠــﺔ ﻟﻤؤﺸــر أﺴــﻌﺎر اﻟﺘﻛﻠﻔــﺔ‬
‫‪Consumer Price‬‬ ‫‪representative market basket of Cost Price Index‬‬ ‫ﻤؤﺸر أﺴﻌﺎر‬
‫ﻟﻠﺴــﻠﻊ واﻟﺨــدﻤﺎت اﻟﺘــﻲ ﺘﻤﺜــﻝ أﻨﻤــﺎط اﻻﺴــﺘﻬﻼك ﻓــﻲ ﻓﺘ ـرات زﻤﻨﻴــﺔ‬
‫‪Index CPI‬‬ ‫‪of goods and services that represents‬‬ ‫اﻟﻤﺴﺘﻬﻠﻛﻴن‬
‫‪consumption patterns in some base time period.‬‬ ‫أﺴﺎﺴﻴﺔ‪.‬‬
‫‪The difference between what a consumer is‬‬ ‫اﻟﻔــرق ﺒــﻴن ﻤــﺎ ﻴرﻏــب اﻟﻤﺴــﺘﻬﻠك ﻓــﻲ دﻓﻌــﻪ ﻟﻛــﻝ وﺤــدة ﻤــن اﻟﺴــﻠﻊ‬
‫‪Consumer Surplus‬‬ ‫‪willing to pay for each unit of a commodity‬‬ ‫ﻓﺎﺌض اﻟﻤﺴﺘﻬﻠك‬
‫‪consumed and the price actually paid.‬‬ ‫اﻟﺘﻲ ﻴﺴﺘﻬﻠﻛﻬﺎ واﻟﺴﻌر اﻟﻤدﻓوع‪.‬‬
‫‪What consumers do. Within an economy, this‬‬ ‫ﻤﺎ اﻟذي ﻴﻘوم ﺒﻪ اﻟﻤﺴﺘﻬﻠك‪ .‬وﻀﻤن اﻗﺘﺼﺎد ﻤﺎ‪ ،‬ﻴﻤﻛن ﺘﻘﺴﻴم ﻫـذا‬
‫‪can be broken down into private and public‬‬
‫‪consumption (see PUBLIC SPENDING). The‬‬ ‫إﻟﻰ اﺴﺘﻬﻼك ﺨﺎص واﺴﺘﻬﻼك ﻋﺎم )اﻨظر اﻹﻨﻔﺎق اﻟﻌﺎم(‪ .‬وﻛﻠﻤـﺎ‬
‫‪more resources a society consumes, the less it‬‬ ‫زادت اﻟﻤـوارد اﻟﺘــﻲ ﻴﺴــﺘﻬﻠﻛﻬﺎ اﻟﻤﺠﺘﻤــﻊ‪ ،‬ﻛﻠﻤــﺎ ﻗــﻝ ﺤﺠــم اﻟﻤــدﺨرات‬
‫‪has to save or invest, although, paradoxically,‬‬
‫‪higher consumption may encourage higher‬‬ ‫أو اﻻﺴـ ـ ــﺘﺜﻤﺎرات‪ ،‬رﻏـ ـ ــم أﻨـ ـ ــﻪ ﻤـ ـ ــن اﻟﻨﺎﺤﻴـ ـ ــﺔ اﻟﻨظرﻴـ ـ ــﺔ ﻗـ ـ ــد ﻴـ ـ ــؤدي‬
‫)‪Consumption (C‬‬ ‫‪INVESTMENT.‬‬ ‫‪The‬‬ ‫‪LIFE-CYCLE‬‬ ‫اﻻﺴﺘﻬﻼك‬
‫‪HYPOTHESIS suggests that at certain stages of‬‬ ‫اﻻﺴﺘﻬﻼك اﻟﻤرﺘﻔـﻊ إﻟـﻰ ﺘﻌزﻴـز ﺤﺠـم اﻻﺴـﺘﺜﻤﺎرات‪ .‬وﺘﺸـﻴر ﻨظرﻴـﺔ‬
‫‪life individuals are more likely to be saving than‬‬ ‫دورة اﻟﺤﻴ ــﺎة إﻟ ــﻰ أن اﻷﻓـ ـراد ﻓ ــﻲ ﻤرﺤﻠ ــﺔ ﻤﻌﻴﻨ ــﺔ ﻤ ــن ﺤﻴ ــﺎﺘﻬم ﻤ ــن‬
‫‪consuming, and at other stages they are more‬‬
‫‪likely to be heavy consumers. Some economists‬‬ ‫اﻟﻤﺤﺘﻤــﻝ أن ﻴــوﻓروا أﻛﺜــر ﻤﻤــﺎ ﻴﺴــﺘﻬﻠﻛوا‪ ،‬وﻓــﻲ ﻤ ارﺤــﻝ أﺨــرى ﻤــن‬
‫‪argue that consumption taxes are a more‬‬ ‫اﻟﻤﺤﺘﻤـ ــﻝ أن ﻴﻛوﻨ ـ ـوا ﻤﺴـ ــﺘﻬﻠﻛﻴن ﺸـ ــرﻫﻴن‪ .‬وﻴﻘـ ــوﻝ ﺒﻌـ ــض ﺨﺒ ـ ـراء‬
‫‪efficient form of TAXATION than taxes on‬‬

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A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

wealth, CAPITAL, property or INCOME. ‫اﻻﻗﺘﺼـ ـ ــﺎد أن اﻟﻀ ـ ـ ـراﺌب ﻋﻠـ ـ ــﻰ اﻻﺴـ ـ ــﺘﻬﻼك أﻛﺜـ ـ ــر ﻓﻌﺎﻟﻴـ ـ ــﺔ ﻤـ ـ ــن‬
.‫اﻟﻀراﺌب ﻋﻠﻰ اﻟﺜروة أو أرس اﻟﻤﺎﻝ أو اﻟﻌﻘﺎرات أو اﻟدﺨﻝ‬
Under the WCO glossary of international ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
customs terms this term means an article of
transport equipment (lift-van, movable tank or ‫ ﺼـﻬرﻴﺞ ﻤﺘﺤـرك‬،‫ ﺘﻌﻨـﻲ ﻫـذﻩ اﻟﻌﺒـﺎرة أداة ﻨﻘـﻝ )ﻓـﺈن رﻓـﻊ‬،‫اﻟﻌﺎﻟﻤﻴﺔ‬
other similar structure) : :(‫أو ﻫﻴﻛﻝ ﻤﻤﺎﺜﻝ آﺨر‬
(i) fully or partially enclosed to constitute a
compartment intended for containing goods, ،‫( ﻤﻐﻠق ﺠزﺌﻴﺎً أو ﻛﻠﻴﺎً ﻟﻴﺸﻛﻝ ﺤﺠرة ﺘوﻀﻊ ﻓﻴﻬﺎ اﻟﺒﻀﺎﺌﻊ‬1)
(ii) of a permanent character and accordingly
strong enough to be suitable for repeated use, ‫( ﺘﻛـون ﺼـﻔﺘﻬﺎ داﺌﻤـﺔ وﻗوﻴـﺔ ﺒﻤـﺎ ﻓﻴـﻪ اﻟﻛﻔﺎﻴـﺔ ﻟـﺘﻼﺌم اﻻﺴــﺘﺨدام‬2)
(iii) specially designed to facilitate the carriage ،‫اﻟﻤﺘﻛرر‬
of goods, by one or more modes of transport,
without intermediate reloading, ‫( ﻤﺼــﻤﻤﺔ ﺨﺼﻴﺼ ـﺎً ﻟﺘﺴــﻬﻴﻝ ﻨﻘــﻝ اﻟﺒﻀــﺎﺌﻊ ﺒواﺴــطﺔ واﺤــدة أو‬3)
(iv) designed for ready handling, particularly ،‫ ﺒدون إﻋﺎدة ﺘﺤﻤﻴﻠﻬﺎ ﺒﺸﻛﻝ ﻓوري‬،‫أﻛﺜر ﻤن وﺴﺎﺌﻝ اﻟﻨﻘﻝ‬
when being transferred from one mode of
Container
transport to another, ‫( ﻤﺼــﻤﻤﺔ ﻟﻠﻤﻨﺎوﻟ ــﺔ وﺨﺎﺼــﺔ ﻋﻨ ــد ﻨﻘﻠﻬــﺎ ﻤ ــن وﺴــﻴﻠﺔ ﻨﻘ ــﻝ إﻟ ــﻰ‬4) ‫ﺤﺎوﻴﺔ‬
(v) designed to be easy to fill and to empty, and
‫أﺨرى‬
(vi) having an internal volume of one cubic
metre or more. ‫ و‬،‫( ﻤﺼﻤﻤﺔ ﺒﺤﻴث ﺘﻌﺒﺄ وﺘﻔرغ ﺒﺴﻬوﻟﺔ‬5)

"Container" shall include the accessories and ‫( ﺤﺠﻤﻬﺎ اﻟداﺨﻠﻲ ﻴﺒﻠﻎ ﻤﺘ اًر ﻤﻛﻌﺒﺎً واﺤداً أو أﻛﺜر‬6)
equipment of the container, appropriate for the
type concerned, provided that such accessories
and equipment are carried with the container. ‫"اﻟﺤﺎوﻴﺔ" ﺘﺸﻤﻝ ﻤﻠﺤﻘﺎت وﻤﻌدات اﻟﺤﺎوﻴـﺔ اﻟﻤﻼﺌﻤـﺔ ﻟﻠﻨـوع اﻟﻤﻌﻨـﻲ‬
The term "container" shall not include vehicles, ‫ وﻻ ﺘﺸ ــﻤﻝ‬.‫ﺸـ ـرﻴطﺔ ﻨﻘ ــﻝ ﺘﻠ ــك اﻟﻤﻠﺤﻘ ــﺎت واﻟﻤﻌ ــدات ﻤ ــﻊ اﻟﺤﺎوﻴ ــﺔ‬
accessories or spare parts of vehicles, or
packaging or pallets. "Demountable bodies" ‫ اﻟﻤﻠﺤﻘـﺎت أو ﻗطـﻊ ﻏﻴـﺎر اﻟﻤرﻛﺒـﺎت أو‬،‫ﻋﺒﺎرة "اﻟﺤﺎوﻴﺔ" اﻟﻤرﻛﺒـﺎت‬
shall be regarded as containers.
"‫ وﺘﻌﺘﺒر اﻷﺠﺴـﺎم اﻟﻘﺎﺒﻠـﺔ "ﻟﻠﻔـك واﻟﺘﻨزﻴـﻝ‬.‫ﻤواد اﻟﺘﻐﻠﻴف أو اﻟﺒﺎﻻت‬

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A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

Notes .‫ﻋﻠﻰ أﻨﻬﺎ ﺤﺎوﻴﺎت‬


1. Temporary admission facilities for containers
are dealt with in the Istanbul Convention
(Annex B.3.) and in the Customs Convention on ‫ﻤﻼﺤظﺎت‬
Containers, 1972. The latter Convention also
stipulates the conditions for the acceptance of ‫ ﻤﻨﺸﺂت اﻹدﺨﺎﻝ اﻟﻤؤﻗت ﻟﻠﺤﺎوﻴﺎت ﺘﺘﻨﺎوﻟﻬﺎ اﺘﻔﺎﻗﻴﺔ اﺴﺘﻨﺒوﻝ‬.1
containers for international transport under
Customs seal. ‫( وﻛذﻟك اﻻﺘﻔﺎﻗﻴﺔ اﻟﺠﻤرﻛﻴﺔ ﺒﺸﺄن اﻟﺤﺎوﻴﺎت ﻟﺴﻨﺔ‬3-‫)اﻟﻤﻠﺤق ب‬
2. The Customs Convention on the international ‫ وﺘﺤدد اﻻﺘﻔﺎﻗﻴﺔ اﻷﺨﻴرة أﻴﻀﺎً ﺸروط ﻗﺒوﻝ اﻟﺤﺎوﻴﺎت‬.1972
transport of goods under cover of TIR carnets,
1975, also deals with the use of containers in .‫ﻟﻠﻨﻘﻝ اﻟدوﻟﻲ وﻫﻲ ﺘﺤﻤﻝ ﺨﺘم اﻟﺠﻤﺎرك‬
international Customs transit. ‫ وﻛــذﻟك ﻓــﺈن اﻻﺘﻔﺎﻗﻴــﺔ اﻟﺠﻤرﻛﻴــﺔ ﺒﺸــﺄن اﻟﻨﻘــﻝ اﻟــدوﻟﻲ ﻟﻠﺒﻀــﺎﺌﻊ‬.2
‫ ﺘﺘﻌﺎﻤــﻝ أﻴﻀـﺎً ﻤــﻊ‬،1975 ‫ ﻟﺴــﻨﺔ‬TIR ‫ﺘﺤــت ﻏطــﺎء إذن اﻟﻤــرور‬
.‫اﺴﺘﺨدام اﻟﺤﺎوﻴﺎت ﻓﻲ اﻟﺘراﻨزﻴت اﻟﺠﻤرﻛﻲ اﻟدوﻟﻲ‬
A document prepared by shipping company :‫ﻤﺴﺘﻨد ﺘﻌدﻩ ﺸرﻛﺔ اﻟﺸﺤن ﻴﺸﻤﻝ‬
enumerating:
(a) container serial nos. and name of ‫اﻟوﻛﻴﻝ؛‬/‫)أ( اﻷرﻗﺎم اﻟﻤﺘﺴﻠﺴﻠﺔ ﻟﻠﺤﺎوﻴﺎت واﺴم اﻟﻤﺎﻟك‬
Container List ‫ﻗﺎﺌﻤﺔ اﻟﺤﺎوﻴﺎت‬
owner/agent; ‫)ب( ﺤﺎﻟﺔ اﻟﺤﺎوﻴﺔ؛‬
(b) status of container;
‫)ج( طرﻴﻘﺔ ﺘﺴﻠﻴم اﻟﺤﺎوﻴﺔ‬
(c) container delivery pattern.
Container Manifest
An individual manifest of cargo packed in each ‫ﻤﺎﻨﻴﻔﺴت ﺨﺎص ﺒﺎﻟﺸﺤﻨﺔ ﻴوﻀﻊ ﻓﻲ ﻛﻝ ﺤﺎوﻴﺔ‬ ‫ﻤﺎﻨﻴﻔﺴت اﻟﺤﺎوﻴﺔ‬
container.
Container Rental
Charge made by a Container owner other than .‫رﺴوم ﻴﻔرﻀﻬﺎ ﻤﺎﻟك اﻟﺤﺎوﻴﺔ ﻋدا ﻋن ﺸرﻛﺔ اﻟﺸﺤن‬ ‫ﻗﻴﻤﺔ إﻴﺠﺎر اﻟﺤﺎوﻴﺔ‬
the shipping company.
Contributions from owners means future ‫ﻤﺴﺎﻫﻤﺎت ﻤن اﻟﻤﺎﻟﻛﻴن ﺘﻌﻨﻲ ﻤزاﻴﺎ اﻗﺘﺼﺎدﻴﺔ أو ﺨـدﻤﺎت ﻤﺴـﺘﻘﺒﻠﻴﺔ‬
economic benefits or service potential that has
been contributed to the entity by parties external ‫ﻤﺤﺘﻤﻠﺔ ﻴﺴـﻬم ﺒﻬـﺎ أطـراف ﺨـﺎرﺠﻴون إﻟـﻰ اﻟﻛﻴـﺎن اﻻﻗﺘﺼـﺎدي ﻋـدا‬
Contributions from
‫ﻤﺴﺎﻫﻤﺎت ﻤن اﻟﻤﺎﻟﻛﻴن‬
owners
to the entity, other than those that result in ‫ﻋــن ﺘﻠــك اﻟﺘــﻲ ﺘﻨﺸــﺎ ﻋﻨﻬــﺎ ﻤطﻠوﺒــﺎت اﻟﻛﻴــﺎن واﻟﺘــﻲ ﺘﻨﺸــﺊ ﻤﺼــﻠﺤﺔ‬
liabilities of the entity, that establish a financial

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A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

interest in the net assets/equity of the entity, :‫ واﻟﺘﻲ‬،‫ﺤﻘوق اﻟﻤﺴﺎﻫﻤﻴن ﻓﻲ اﻟﻛﻴﺎن‬/‫ﻤﺎﻟﻴﺔ ﻓﻲ ﺼﺎﻓﻲ اﻷﺼوﻝ‬
which:
(a) Conveys entitlement both to distributions of ‫)أ( ﺘﻌط ــﻲ اﻟﺤ ــق ﻓ ــﻲ ﺘوزﻴﻌ ــﺎت اﻟﻤ ازﻴ ــﺎ اﻻﻗﺘﺼ ــﺎدﻴﺔ أو اﻟﺨ ــدﻤﺎت‬
future economic benefits or service potential by ‫ وﺘﻛــون ﺘﻠــك‬،‫ﻼ ﻤــن ﻗﺒــﻝ اﻟﻛﻴــﺎن طـواﻝ ﻤــدة وﺠــودﻩ‬
ً ‫اﻟﻤﺤﺘﻤﻠــﺔ ﻤﺴــﺘﻘﺒ‬
the entity during its life, such distributions being
at the discretion of the owners or their ‫ وﻛ ـ ــذﻟك ﻓ ـ ــﻲ‬،‫اﻟﺘوزﻴﻌ ـ ــﺎت ﺨﺎﻀ ـ ــﻌﺔ ﻟﺘﻘ ـ ــدﻴر اﻟﻤ ـ ــﺎﻟﻛﻴن أو ﻤﻤﺜﻠ ـ ــﻴﻬم‬
representatives, and to distributions of any excess
of assets over liabilities in the event of the entity ‫ﺘوزﻴﻌ ــﺎت أي أﺼ ــوﻝ ﻓﺎﺌﻀ ــﺔ ﻋ ــن اﻟﻤطﻠوﺒ ــﺎت ﻓ ــﻲ ﺤﺎﻟ ــﺔ ﺘﺼ ــﻔﻴﺔ‬
being wound up; and/or ‫أو‬/‫اﻟﻛﻴﺎن؛ و‬
(b) Can be sold, exchanged, transferred or
redeemed. Control is the power to govern the ‫ أﻤـﺎ اﻟﺴـﻴطرة‬.‫ ﺘﺤوﻴﻠﻬﺎ أو اﺴـﺘردادﻫﺎ‬،‫ اﺴﺘﺒداﻟﻬﺎ‬،‫)ب( ﻴﻤﻛن ﺒﻴﻌﻬﺎ‬
financial and operating policies of another entity ‫ﻓﻬــﻲ ﺼــﻼﺤﻴﺔ اﻟــﺘﺤﻛم ﺒﺎﻟﺴﻴﺎﺴــﺎت اﻟﻤﺎﻟﻴــﺔ واﻟﺘﺸــﻐﻴﻠﻴﺔ ﻟﻛﻴــﺎن آﺨــر‬
so as to benefit from its activities.
.‫ﻟﻼﺴﺘﻔﺎدة ﻤن ﻨﺸﺎطﺎﺘﻪ‬

Controlling entity
Controlling entity is an entity that has one or ‫اﻟﻛﻴﺎن اﻟﻤﺴﻴطر ﻫو ﻛﻴﺎن ﻴﺴﻴطر ﻋﻠﻰ ﻛﻴﺎن واﺤد أو أﻛﺜر‬ ‫ﻛﻴﺎن ﻤﺴﻴطر‬
more controlled entities.
The convergence criteria were the five ‫ﻤﻌ ــﺎﻴﻴر اﻟﺘﻘ ــﺎرب ﻫ ــﻲ اﻟﺸ ــروط اﻟﺨﻤﺴ ــﺔ اﻟﺘ ــﻲ ﻴﺠ ــب ﻋﻠ ــﻰ اﻟ ــدوﻝ‬
Convergence conditions set that countries had to meet if they
wanted to take part in full economic and ‫اﻟوﻓــﺎء ﺒﻬــﺎ ﻟﺘﺼــﺒﺢ ﻋﻀـواً ﻛــﺎﻤﻼً ﻓــﻲ اﻟوﺤــدة اﻻﻗﺘﺼــﺎدﻴﺔ واﻟﻨﻘدﻴــﺔ‬ ‫ﻤﻌﺎﻴﻴر اﻟﺘﻘﺎرب‬
criteria
monetary union of the EU. .‫ﻟﻼﺘﺤﺎد اﻷوروﺒﻲ‬
Corporation tax The tax that companies pay on their profits. .‫اﻟﻀرﻴﺒﺔ اﻟﺘﻲ ﺘدﻓﻌﻬﺎ اﻟﺸرﻛﺎت ﻋﻠﻰ أرﺒﺎﺤﻬﺎ‬ ‫ﻀرﻴﺒﺔ اﻟﺸرﻛﺎت‬
Under the WCO glossary of international ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
CORRESPONDIN customs terms this term means an issuing
G association established in another Contracting ‫ ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة اﺘﺤ ــﺎد إﺼ ــدار ﻴﺘﺄﺴ ــس ﻓ ــﻲ ط ــرف‬،‫اﻟﻌﺎﻟﻤﻴ ــﺔ‬
ISSUING Party and affiliated to the same guaranteeing .‫ﻤﺘﻌﺎﻗد آﺨر وﻴرﺘﺒط ﺒﻨﻔس ﺴﻠﺴﻠﺔ اﻟﻀﻤﺎن‬ ‫اﺘﺤﺎد اﻹﺼدار اﻟﻤطﺎﺒق‬
ASSOCIATION chain.
.‫ ﻫذﻩ اﻟﻌﺒﺎرة ﻤﻌرﻓﺔ ﻓﻲ اﻟﻤﻠﺤق ا ﻻﺘﻔﺎﻗﻴﺔ اﺴﺘﻨﺒوﻝ‬:‫ﻤﻼﺤظﺔ‬
Note: This term is defined in Annex A to the
Istanbul Convention.

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Fax: 00442076919431 ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ info@pbf.org.ps :‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪This term of sale comprises f.o.b. value i.e. cost‬‬ ‫ﺸ ــرط اﻟﺒﻴ ــﻊ ﻫ ــذا ﻴﺘﻀ ــﻤن اﻟﺴ ــﻌر ﺘﺴ ــﻠﻴم ظﻬ ــر اﻟﻨﺎﻗﻠ ــﺔ‪ ،‬أي ﺘﻛﻠﻔ ــﺔ‬
‫‪of the goods including charges and expenses for‬‬
‫‪Cost, Insurance‬‬ ‫‪packages, handling, inland cartage etc. plus the‬‬ ‫اﻟﺒﻀﺎﺌﻊ ﺸﺎﻤﻠﺔ أﺠور وﻤﺼﺎرﻴف اﻟﺘﻐﻠﻴـف واﻟﻤﻨﺎوﻟـﺔ‪ ،‬اﻟﻨﻘـﻝ اﻟﺒـري‪،‬‬
‫اﻟﺘﻛﻠﻔﺔ واﻟﺘﺄﻤﻴن واﻟﺸﺤن‬
‫)‪And Freight (CIF‬‬ ‫‪amount representing overseas insurance and‬‬ ‫اﻟـ ـ ــﺦ ﺒﺎﻹﻀـ ـ ــﺎﻓﺔ إﻟـ ـ ــﻰ اﻟﺘـ ـ ــﺄﻤﻴن واﻟﺸـ ـ ــﺤن اﻟﺒﺤـ ـ ــري ﻟﻐﺎﻴـ ـ ــﺔ ﻤﻴﻨـ ـ ــﺎء‬
‫‪overseas freight, up to the overseas port of‬‬
‫اﻟوﺼوﻝ‪/‬اﻻﺴﺘﻴراد‪.‬‬
‫‪destination/importation.‬‬
‫‪Changes that affect the level of costs of a firm.‬‬ ‫اﻟﺘﻐﻴﻴ ـ ـرات اﻟﺘـ ــﻲ ﺘـ ــؤﺜر ﻋﻠـ ــﻰ ﻤﺴـ ــﺘوﻴﺎت اﻟﺘﻛﻠﻔـ ــﺔ ﺒﺎﻟﻨﺴـ ــﺒﺔ ﻟﺸـ ــرﻛﺔ‬
‫‪These may then cause cost-push inflation. Cost‬‬
‫ﻤﻌﻴﻨــﺔ‪ .‬وﻫــذﻩ ﻗــد ﺘــؤدي إﻟــﻰ ﻀــﻐط ﺘﻀــﺨﻤﻲ ﻓــﻲ اﻟﺘﻛﻠﻔــﺔ‪ .‬وﻗــد‬
‫‪push factors may be changes in wages, changes‬‬ ‫ﻋواﻤﻝ اﻟﻀﻐط ﻋﻠﻰ‬
‫‪Cost-push factors‬‬ ‫‪in the exchange rate which change the price of‬‬ ‫ﺘﻛون ﻋواﻤﻝ اﻟﻀﻐط ﻋﻠـﻰ اﻟﺘﻛﻠﻔـﺔ ﻋﻠـﻰ ﺸـﻛﻝ ﺘﻐﻴﻴـرات ﻓـﻲ ﺴـﻌر‬
‫‪imported raw materials or perhaps changes in‬‬ ‫اﻟﺘﻛﻠﻔﺔ‬
‫اﻟﺼــرف ﺘﻐﻴــر ﺴــﻌر اﻟﻤ ـواد اﻟﺨــﺎم اﻟﻤﺴــﺘوردة أو رﺒﻤــﺎ ﺘــؤدي إﻟــﻰ‬
‫‪taxation.‬‬
‫ﺘﻐﻴﻴر ﻓﻲ اﻟﻀراﺌب‪.‬‬
‫‪Occurs when a company's costs rise and to‬‬ ‫ﻴﺤــدث ﻋﻨــدﻤﺎ ﺘرﺘﻔــﻊ ﺘﻛــﺎﻟﻴف اﻟﺸــرﻛﺔ‪ ،‬وﻟﻠﺘﻌــوﻴض ﻴﺠــب أن ﺘرﻓــﻊ‬
‫‪Cost-push inflation‬‬
‫‪compensate they have to put their prices up.‬‬
‫أﺴﻌﺎرﻫﺎ‪ .‬وﻗد ﺘزداد اﻟﺘﻛﻠﻔﺔ ﺒﺴـﺒب ارﺘﻔـﺎع اﻷﺠـور أو ﺒﺴـﺒب زﻴـﺎدة‬ ‫اﻟﻀﻐط اﻟﺘﻀﺨﻤﻲ ﻓﻲ‬
‫‪Cost increases may happen because wages have‬‬
‫‪gone up or because raw material prices have‬‬ ‫أﺴﻌﺎر اﻟﻤواد اﻟﺨﺎم‪.‬‬ ‫اﻟﺘﻛﻠﻔﺔ‬
‫‪increased.‬‬
‫‪Under the Common Customs Law for the Arab‬‬ ‫وﻓﻘ ـﺎً ﻟﻘــﺎﻨون اﻟﺠﻤــﺎرك اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ‪ ،‬ﻓــﺈن ﻋﺒــﺎرة‬
‫‪States of the Gulf the term “the Council “means‬‬
‫‪Council‬‬ ‫"اﻟﻤﺠﻠس" ﺘﻌﻨﻲ ﻤﺠﻠس اﻟﺘﻌﺎون ﻟدوﻝ اﻟﺨﻠﻴﺞ اﻟﻌرﺒﻲ‪.‬‬ ‫اﻟﻤﺠﻠس‬
‫‪the Cooperation Council for the Arab States of‬‬
‫‪the Gulf.‬‬
‫‪Counter-cyclical‬‬ ‫‪See demand management policies‬‬ ‫اﻨظر ﺴﻴﺎﺴﺎت إدارة اﻟطﻠب‬
‫‪demand‬‬ ‫ﺴﻴﺎﺴﺎت إدارة اﻟطﻠب‬
‫‪management‬‬ ‫اﻟدوﻟﻲ اﻟﻤﻘﺎﺒﻝ‬
‫‪policies‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪Country of Origin‬‬ ‫‪customs terms this term means the country in‬‬
‫‪of Goods‬‬ ‫‪which the goods have been produced or‬‬ ‫اﻟﻌﺎﻟﻤﻴﺔ‪ ،‬ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة اﻟدوﻟﺔ اﻟﺘـﻲ ﻴـﺘم ﻓﻴﻬـﺎ إﻨﺘـﺎج أو ﺘﺼـﻨﻴﻊ‬ ‫دوﻟﺔ ﻤﻨﺸﺄ اﻟﺒﻀﺎﺌﻊ‬
‫‪manufactured, according to the criteria laid‬‬ ‫اﻟﺒﻀـ ــﺎﺌﻊ وﻓﻘ ـ ـﺎً ﻟﻠﻤﻌـ ــﺎﻴﻴر اﻟﻤوﻀـ ــوﻋﺔ ﻷﻏ ـ ـراض ﺘطﺒﻴـ ــق اﻟﺘﻌرﻓـ ــﺔ‬

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‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

down for the purposes of application of the .‫اﻟﺠﻤرﻛﻴﺔ أو اﻟﻘﻴود اﻟﻛﻤﻴﺔ أو أي إﺠراء آﺨر ﻴﺘﻌﻠق ﺒﺎﻟﺘﺠﺎرة‬
Customs tariff, of quantitative restrictions or of
any other measure related to trade.
‫ ﻛﻠﻤـﺔ "دوﻟـﺔ" ﻗـد ﺘﺸـﻤﻝ ﻤﺠﻤوﻋـﺔ ﻤـن‬،‫ ﻓﻲ ﻫذا اﻟﺘﻌرﻴـف‬:‫ﻤﻼﺤظﺔ‬
Note: In this definition the word "country" may
.‫ ﻤﻨطﻘﺔ أو ﺠزء ﻤن دوﻟﺔ‬،‫اﻟدوﻝ‬
include a group of countries, a region or a part
of a country.
‫ واﻟﻤﻠﺤـ ـ ــق‬1974 ‫ ﻻﺘﻔﺎﻗﻴـ ـ ــﺔ ﻛﻴوﺘـ ـ ــو ﻟﺴـ ـ ــﻨﺔ‬1-‫ اﻟﻤﻠﺤـ ـ ــق د‬:‫اﻨظـ ـ ــر‬
See: Annex. D.1. to the Kyoto Convention of
1974 and Specific Annex K, .‫ ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‬1 ‫ اﻟﻔﺼﻝ‬،‫اﻟﺨﺎص ك‬
Chapter 1 of the revised Kyoto Convention.
claims payable abroad ‫اﻟﻤطﺎﻟﺒﺎت اﻟﻤدﻓوﻋﺔ ﻓﻲ اﻟﺨﺎرج‬ ‫اﻟﻤطﺎﻟﺒﺎت اﻟﻤدﻓوﻋﺔ ﻓﻲ‬
cpa
‫اﻟﺨﺎرج‬
Under the WCO glossary of international ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
customs terms this term means an international
Customs document which incorporates an ً‫ ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة ﻤﺴــﺘﻨد ﺠﻤرﻛــﻲ ﻋــﺎﻟﻤﻲ ﻴﻀــم ﻀــﻤﺎﻨﺎ‬،‫اﻟﻌﺎﻟﻤﻴــﺔ‬
internationally valid guarantee and may be used, ‫ﺴﺎري اﻟﻤﻔﻌوﻝ ﻋﻠﻰ اﻟﻤﺴﺘوى اﻟﻌﺎﻟﻤﻲ وﻴﺠوز اﺴﺘﺨداﻤﻪ ﺒـدﻻً ﻤـن‬
in lieu of national Customs documents and as
security for import duties and taxes, to cover the ،‫ﻤﺴﺘﻨدات اﻟﺠﻤﺎرك اﻟوطﻨﻴﺔ وﻛﻀـﻤﺎن ﻟرﺴـوم وﻀـراﺌب اﻻﺴـﺘﻴراد‬
temporary admission of means of transport and,
where appropriate, the transit of means of ،‫ وﺤﺴـب ﻤﻘﺘﻀـﻰ اﻟﺤـﺎﻝ‬،‫ﻟﺘﻐطﻴﺔ اﻹدﺨـﺎﻝ اﻟﻤؤﻗـت ﻟوﺴـﺎﺌﻝ اﻟﻨﻘـﻝ‬
CPD CARNET
(Carnet CPD) transport. It may be accepted for controlling the ‫ وﻴﺠ ـ ــوز ﻗﺒوﻟ ـ ــﻪ ﻟرﻗﺎﺒ ـ ــﺔ اﻟﺘﺼ ـ ــدﻴر ٕواﻋ ـ ــﺎدة‬.‫ﻋﺒ ـ ــور وﺴ ـ ــﺎﺌﻝ اﻟﻨﻘ ـ ــﻝ‬ CPD ‫إذن اﻟﻤرور‬
temporary exportation and re-importation of
means of transport but, in this case, the ‫ ﻻ ﻴطﺒـق‬،‫ وﻟﻛـن ﻓـﻲ ﻫـذﻩ اﻟﺤﺎﻟـﺔ‬،‫اﻻﺴﺘﻴراد اﻟﻤؤﻗت ﻟوﺴـﺎﺌﻝ اﻟﻨﻘـﻝ‬
international guarantee does not apply. .‫اﻟﻀﻤﺎن اﻟدوﻟﻲ‬
Note: The CPD (Carnet de Passage en Douane)
carnet is issued under the terms of the Istanbul
‫ وﻓﻘ ـ ـ ـﺎً ﻟﺸـ ـ ــروط اﺘﻔﺎﻗﻴـ ـ ــﺔ‬CPD ‫ ﻴﺼـ ـ ــدر إذن اﻟﻤـ ـ ــرور‬:‫ﻤﻼﺤظـ ـ ــﺔ‬
Convention, the Customs Convention on the
temporary importation of private road vehicles,

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‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪the Customs Convention on the temporary‬‬ ‫اﺴــﺘﻨﺒوﻝ‪ ،‬اﻻﺘﻔﺎﻗﻴــﺔ اﻟﺠﻤرﻛﻴــﺔ ﺒﺸــﺄن اﻻﺴــﺘﻴراد اﻟﻤؤﻗــت ﻟﻠﻤرﻛﺒــﺎت‬
‫‪importation of commercial road vehicles and the‬‬
‫‪Customs Convention on the temporary‬‬ ‫اﻟﺨﺎﺼــﺔ‪ ،‬اﻻﺘﻔﺎﻗﻴــﺔ اﻟﺠﻤرﻛﻴــﺔ ﺒﺸــﺄن اﻻﺴــﺘﻴراد اﻟﻤؤﻗــت ﻟﻠﻤرﻛﺒــﺎت‬
‫‪importation for private use of aircraft and‬‬ ‫اﻟﺘﺠﺎرﻴــﺔ واﻻﺘﻔﺎﻗﻴــﺔ اﻟﺠﻤرﻛﻴــﺔ ﺒﺸــﺄن اﻻﺴــﺘﻴراد اﻟﻤؤﻗــت ﻟﻠطــﺎﺌرات‬
‫‪pleasure boats.‬‬
‫واﻟﻘوارب ﻷﻏراض اﻻﺴﺘﺨدام اﻟﺨﺎص‪.‬‬
‫‪CPV‬‬ ‫‪Computed Value Method‬‬ ‫طرﻴﻘﺔ اﻟﻘﻴﻤﺔ اﻟﻤﺤﺘﺴﺒﺔ‬ ‫طرﻴﻘﺔ اﻟﻘﻴﻤﺔ اﻟﻤﺤﺘﺴﺒﺔ‬
‫‪Container Rental - Charge made by a container‬‬ ‫ﻗﻴﻤــﺔ إﻴﺠــﺎر اﻟﺤﺎوﻴ ــﺔ – رﺴــوم ﻴﻔرﻀــﻬﺎ ﻤﺎﻟ ــك اﻟﺤﺎوﻴــﺔ ﻋــدا ﻋ ــن‬
‫‪CR‬‬ ‫‪owner other than the Shipping Co.‬‬ ‫ﻗﻴﻤﺔ إﻴﺠﺎر اﻟﺤﺎوﻴﺔ‬
‫ﺸرﻛﺔ اﻟﺸﺤن‬
‫‪Credit on earlier transactions: The amount of a‬‬ ‫اﻟرﺼﻴد اﻟداﺌن ﺒﺸﺄن ﻤﻌﺎﻤﻼت ﺴﺎﺒﻘﺔ‪ :‬ﻤﺒﻠﻎ اﻟرﺼـﻴد اﻟـداﺌن ﺒﺸـﺄن‬
‫‪credit on an earlier transaction or importation‬‬
‫‪Cr. Credit‬‬ ‫‪represents an earlier payment made to the‬‬ ‫ﻤﻌﺎﻤﻠ ــﺔ أو ﻋﻤﻠﻴ ــﺔ اﺴ ــﺘﻴراد ﺴ ــﺎﺒﻘﺔ ﻴﻤﺜ ــﻝ دﻓﻌ ــﺔ ﺴ ــﺎﺒﻘﺔ إﻟ ــﻰ ﺒ ــﺎﺌﻊ‬ ‫اﻟرﺼﻴد اﻟداﺌن‬
‫‪overseas seller for the current shipment of goods‬‬ ‫ﺨﺎرﺠﻲ ﻟﺸﺤﻨﺔ اﻟﺒﻀﺎﺌﻊ اﻟﺤﺎﻟﻴﺔ‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪customs terms this term means items in everyday‬‬
‫‪use and any other articles belonging to the crew,‬‬ ‫اﻟﻌﺎﻟﻤﻴــﺔ‪ ،‬ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة ﻤ ـواد اﻻﺴــﺘﺨدام اﻟﻴــوﻤﻲ واﻷﻏ ـراض‬
‫‪carried on board a means of transport, and which‬‬ ‫اﻷﺨرى اﻟﻌﺎﺌـدة ﻟﻠطـﺎﻗم واﻟﺘـﻲ ﺘﻨﻘـﻝ ﻋﻠـﻰ ﻤـﺘن وﺴـﺎﺌﻝ اﻟﻨﻘـﻝ واﻟﺘـﻲ‬
‫‪may be required to be declared to Customs.‬‬
‫ﻗد ﺘطﻠب اﻟﺠﻤﺎرك اﻹﻋﻼن ﻋﻨﻬﺎ‪.‬‬
‫‪Crew's Effects‬‬
‫‪Notes‬‬ ‫ﻤﻼﺤظﺎت‬ ‫ﻤﻤﺘﻠﻛﺎت اﻟطﺎﻗم اﻟﻤﻨﻘوﻟﺔ‬
‫‪1. The Annex to the Convention on Facilitation‬‬ ‫‪ .1‬ﻤﻠﺤــق اﺘﻔﺎﻗﻴــﺔ ﺘﺴــﻬﻴﻝ ﺤرﻛــﺔ اﻟﺸــﺤن اﻟﺒﺤــري اﻟــدوﻟﻲ‪ ،‬ﻟﻨــدن‪،‬‬
‫‪of International Maritime Traffic, London, 1965,‬‬
‫‪provides for a Crew's effects declaration (Model‬‬ ‫‪ ،1965‬ﻴﺘﻨﺎوﻝ اﻹﻋﻼن ﻋن اﻟﻤﻤﺘﻠﻛﺎت اﻟﻤﻨﻘوﻟﺔ ﻟﻠطﺎﻗم )اﻟﻨﻤوذج‬
‫‪Form IMO FAL Form 4).‬‬ ‫اﻟﻤﻌﻴﺎري ‪ IMO FAL‬ﻨﻤوذج ‪.(4‬‬
‫‪2. The declaration required by the Customs may‬‬
‫‪be oral or in written form.‬‬ ‫‪ .2‬ﻗد ﻴﻛون اﻹﻋﻼن اﻟﻤطﻠوب ﻤن اﻟﺠﻤﺎرك ﺸﻔوﻴًﺎ أو ﺨطﻴًﺎ‪.‬‬
‫‪Cross-Price‬‬ ‫‪A measure of sensitivity in the quantity‬‬ ‫ﻤﻘﻴــﺎس ﻟﻠﺤﺴﺎﺴــﻴﺔ ﺒﺸــﺄن اﻟﻛﻤﻴــﺔ اﻟﻤطﻠوﺒــﺔ ﻤــن ﺴــﻠﻌﺔ واﺤــدة ﻓﻴﻤــﺎ‬ ‫ﻤروﻨﺔ اﻟﺴﻌر اﻟﻤﻘﺎﺒﻝ‬
‫‪Elasticity of‬‬ ‫‪demanded of one goods in reaction to‬‬

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‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

Demand changes in the price of a related good. .‫ﻴﺘﻌﻠق ﺒﺎﻟﺘﻐﻴرات ﻓﻲ ﺴﻌر ﺴﻠﻌﺔ ذات ﺼﻠﺔ‬ ‫ﻟﻠطﻠب‬
Ctge. Cartage ‫اﻟﻨﻘﻝ ﺒﺎﻟﻌرﺒﺎت‬ ‫اﻟﻨﻘﻝ ﺒﺎﻟﻌرﺒﺎت‬
The part of the balance of payments that ‫ذﻟـ ــك اﻟﺠـ ــزء ﻤـ ــن ﻤﻴ ـ ـزان اﻟﻤـ ــدﻓوﻋﺎت اﻟـ ــذي ﻴﺸـ ــﻤﻝ ﺘﺠـ ــﺎرة اﻟﺴـ ــﻠﻊ‬
includes trade in goods and services, net income
Current account from foreign investment and labour remittances. ‫ ﺼــﺎﻓﻲ اﻟــدﺨﻝ ﻤــن اﻻﺴــﺘﺜﻤﺎرات اﻷﺠﻨﺒﻴــﺔ وﺘﺤــوﻴﻼت‬،‫واﻟﺨــدﻤﺎت‬
‫اﻟﺤﺴﺎب اﻟﺠﺎري‬
(CA) A current account surplus implies that a country ‫ وﻴﻌﻨﻲ ﻓﺎﺌض اﻟﺤﺴﺎب اﻟﺠﺎري أن دوﻟﺔ ﻤﺎ ﻫﻲ ﻤﻘـرض‬.‫اﻟﻌﺎﻤﻠﻴن‬
is a net lender to the world. A deficit implies ٍ
.‫ﺼﺎف‬ ٍ
‫ وﻴﻌﻨﻲ اﻟﻌﺠز أن دوﻟﺔ ﻤﺎ ﻫﻲ ﻤﻘﺘرض‬.‫ﺼﺎف ﻟﻠﻌﺎﻟم‬
that a country is a net borrower.
Current See government current expenditure ‫اﻨظر اﻟﻨﻔﻘﺎت اﻟﺠﺎرﻴﺔ اﻟﺤﻛوﻤﻴﺔ‬ ‫اﻟﻨﻔﻘﺎت اﻟﺠﺎرﻴﺔ‬
expenditure
Under the WCO glossary of international ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
customs terms this term means the Government
Service which is responsible for the ‫ ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة اﻟﺴـﻠطﺔ اﻟﺤﻛوﻤﻴـﺔ اﻟﻤﺴـؤوﻟﺔ ﻋـن إدارة‬،‫اﻟﻌﺎﻟﻤﻴﺔ‬
administration of Customs law and the ‫ﻗ ـ ــﺎﻨون اﻟﺠﻤ ـ ــﺎرك وﺘﺤﺼ ـ ــﻴﻝ اﻟرﺴ ـ ــوم واﻟﻀـ ـ ـراﺌب وﺘﻛ ـ ــون ﻛ ـ ــذﻟك‬
collection of duties and taxes and which also has
،‫ﻤﺴؤوﻟﺔ ﻋن ﺘطﺒﻴق اﻟﻘواﻨﻴن واﻷﻨظﻤـﺔ اﻷﺨـرى اﻟﻤﺘﻌﻠﻘـﺔ ﺒﺎﺴـﺘﻴراد‬
the responsibility for the application of other
laws and regulations relating to the importation, .‫ ﺤرﻛﺔ أو ﺘﺨزﻴن اﻟﺒﻀﺎﺌﻊ‬،‫ﺘﺼدﻴر‬
exportation, movement or storage of goods.
Customs
Notes ‫اﻟﺠﻤﺎرك‬
1. This term is also used when referring to any ‫ﻤﻼﺤظﺎت‬
part of the Customs Service or its main or
subsidiary offices. ‫ ﺘﺴ ــﺘﺨدم ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة أﻴﻀـ ـًﺎ ﻋﻨ ــد اﻹﺸ ــﺎرة إﻟ ــﻰ أي ﺠ ــزء ﻤ ــن‬.1
2. This term is also used adjectivally in .‫ﺴﻠطﺔ اﻟﺠﻤﺎرك أو ﻤﻛﺎﺘﺒﻬﺎ اﻟرﺌﻴﺴﻴﺔ أو اﻟﻔرﻋﻴﺔ‬
connection with officials of the Customs, duties
and taxes or control on goods, or any other ،‫ ﺘﺴــﺘﺨدم ﻫــذﻩ اﻟﻌﺒــﺎرة أﻴﻀــﺎ ﻓﻴﻤــﺎ ﻴﺘﻌﻠــق ﺒﻤﺴــؤوﻟﻲ اﻟﺠﻤــﺎرك‬.2
matter within the purview of the Customs ‫اﻟرﺴــوم واﻟﻀـراﺌب أو رﻗﺎﺒــﺔ اﻟﺒﻀــﺎﺌﻊ أو أي ﻤﺴــﺄﻟﺔ أﺨــرى ﻀــﻤن‬
(Customs officer, Customs duties, Customs
،‫ ﻤﻛﺘـب ﺠﻤـﺎرك‬،‫ رﺴوم ﺠﻤرﻛﻴـﺔ‬،‫ﺴﻴﺎق اﻟﺠﻤﺎرك )ﻤوظف ﺠﻤﺎرك‬
office, Customs declaration).

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Fax: 00442076919431 ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ info@pbf.org.ps :‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫إﻗرار ﺠﻤرﻛﻲ(‪.‬‬
‫‪See: General Annex, Chapter 2 of the‬‬
‫‪revised Kyoto Convention.‬‬
‫اﻨظر‪ :‬اﻟﻤﻠﺤق اﻟﻌﺎم‪ ،‬اﻟﻔﺼﻝ ‪ 2‬ﻻﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‪.‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪Customs approved‬‬ ‫‪customs terms this term means any road,‬‬
‫‪route‬‬ ‫‪railway, waterway, airway and any other route‬‬ ‫اﻟﻌﺎﻟﻤﻴــﺔ‪ ،‬ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة أي طرﻴــق‪ ،‬ﺴــﻛﺔ ﺤدﻴــد‪ ،‬ﻤﻤــر ﻤــﺎﺌﻲ‪،‬‬ ‫اﻟﻤﺴﺎر اﻟﻤﻌﺘﻤد ﻤن‬
‫‪(pipeline, etc.), which must be used for the‬‬ ‫ﺨ ــط ﺠ ــوي وأي ﻤﺴ ــﺎر آﺨ ــر )ﺨ ــط أﻨﺎﺒﻴ ــب‪ ،‬اﻟ ــﺦ(‪ ،‬واﻟ ــذي ﻴﺠ ــب‬ ‫اﻟﺠﻤﺎرك‬
‫‪importation, Customs transit and exportation of‬‬
‫اﺴﺘﺨداﻤﻪ ﻟﻼﺴﺘﻴراد‪ ،‬اﻟﺘراﻨزﻴت اﻟﺠﻤرﻛﻲ وﺘﺼدﻴر اﻟﺒﻀﺎﺌﻊ‪.‬‬
‫‪goods.‬‬
‫‪Under the Common Customs Law for the Arab‬‬ ‫وﻓﻘ ـﺎً ﻟﻠﻘــﺎﻨون اﻟﺠﻤرﻛــﻲ اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ‪ ،‬ﻓــﺈن ﻋﺒــﺎرة‬
‫“‪States of the Gulf the term “Customs broker‬‬
‫"وﺴــﻴط ﺠﻤرﻛــﻲ" ﺘﻌﻨــﻲ أي ﺸــﺨص اﻋﺘﺒــﺎري أو طﺒﻴﻌــﻲ ﻤــرﺨص‬
‫‪Customs broker‬‬ ‫‪means any legal or natural person licensed to‬‬ ‫وﺴﻴط ﺠﻤرﻛﻲ‬
‫‪undertake customs clearance for the account of‬‬ ‫ﻟﻤﻤﺎرﺴــﺔ اﻟﺘﺨﻠــﻴص اﻟﺠﻤرﻛــﻲ ﻟﺤﺴــﺎب اﻟﻐﻴــر‪ .‬اﻨظــر أﻴﻀ ـﺎً وﻛﻴــﻝ‬
‫‪the others. See also Customs Clearing Agent.‬‬
‫اﻟﺘﺨﻠﻴص اﻟﺠﻤرﻛﻲ‪.‬‬
‫‪Under the Common Customs Law for the Arab‬‬ ‫وﻓﻘ ـﺎً ﻟﻠﻘــﺎﻨون اﻟﺠﻤرﻛــﻲ اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ‪ ،‬ﻓــﺈن ﻋﺒــﺎرة‬
‫‪States of the Gulf t The term “Customs‬‬
‫‪Clearance” means documentation of the customs‬‬ ‫"اﻟﺘﺨﻠــﻴص اﻟﺠﻤرﻛــﻲ" ﺘﻌﻨــﻲ ﺘوﺜﻴــق اﻹﻗ ـ اررات اﻟﺠﻤرﻛﻴــﺔ ﻟﻠﺒﻀــﺎﺌﻊ‬
‫‪Customs Clearance‬‬ ‫اﻟﺘﺨﻠﻴص اﻟﺠﻤرﻛﻲ‬
‫‪declarations for the imported, exported and‬‬ ‫اﻟﻤﺴـ ــﺘوردة أو اﻟﻤﺼـ ــدرة أو ﺒﻀـ ــﺎﺌﻊ اﻟﺘراﻨزﻴـ ــت وﻓﻘ ـ ـﺎً ﻟﻺﺠ ـ ـراءات‬
‫‪transit goods according to the procedures‬‬
‫اﻟﻤذﻛورة ﻫﻨﺎ‪.‬‬
‫‪provided for herein.‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪customs terms this term means a person who‬‬
‫‪carries on the business of arranging for the‬‬ ‫اﻟﻌﺎﻟﻤﻴﺔ‪ ،‬ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة ﺸﺨﺼﺎً ﻴﻤـﺎرس ﻋﻤـﻝ اﺘﺨـﺎذ اﻟﺘرﺘﻴﺒـﺎت‬
‫‪Customs clearing‬‬ ‫‪Customs clearance of goods and who deals‬‬ ‫ﻟﻠﺘﺨﻠـﻴص اﻟﺠﻤرﻛــﻲ ﻋﻠــﻰ اﻟﺒﻀــﺎﺌﻊ وﻴﺘﻌﺎﻤــﻝ ﻤﺒﺎﺸـرة ﻤــﻊ اﻟﺠﻤــﺎرك‬
‫‪agent‬‬ ‫‪directly with the Customs for and on behalf of‬‬ ‫وﻛﻴﻝ اﻟﺘﺨﻠﻴص اﻟﺠﻤرﻛﻲ‬
‫ﺒﺎﺴم وﻨﻴﺎﺒﺔ ﻋن ﺸﺨص آﺨر‪.‬‬
‫‪another person.‬‬

‫‪Notes‬‬ ‫ﻤﻼﺤظﺎت‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪1. Examples of Customs clearing agents are‬‬ ‫‪ .1‬اﻷﻤﺜﻠــﺔ ﻋــن وﻛــﻼء اﻟﺘﺨﻠــﻴص اﻟﺠﻤرﻛــﻲ ﻫــﻲ وﻛــﻼء اﻟﺠﻤــﺎرك‪،‬‬
‫‪Customs agents, Customs brokers and freight‬‬
‫‪forwarders.‬‬ ‫وﺴطﺎء اﻟﺠﻤﺎرك ووﻛﻼء اﻟﺸﺤن‪.‬‬
‫‪2. Some countries require that Customs clearing‬‬ ‫‪ .2‬ﺘطﻠــب ﺒﻌــض اﻟــدوﻝ أن ﻴﻛــون وﻛــﻼء اﻟﺘﺨﻠــﻴص اﻟﺠﻤرﻛــﻲ أو‬
‫‪agents or Customs brokers be approved or‬‬
‫وﺴ ـ ــطﺎء اﻟﺠﻤ ـ ــﺎرك ﺤﺎﺼ ـ ــﻠﻴن ﻋﻠ ـ ــﻰ ﺘ ـ ــرﺨﻴص ﻤ ـ ــن اﻟﺠﻤ ـ ــﺎرك أو‬
‫‪licensed by the Customs.‬‬
‫‪3. See also the term "Third party".‬‬ ‫ﻤﻌﺘﻤدﻴن ﻤن اﻟﺠﻤﺎرك‪.‬‬
‫‪ .3‬اﻨظر أﻴﻀًﺎ ﻋﺒﺎرة "طرف ﺜﺎﻟث"‬
‫‪See: Annex G.2 to the Kyoto Convention of‬‬
‫‪1974.‬‬
‫اﻨظر‪ :‬ﻤﻠﺤق ز‪ 2-‬ﻻﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو ﻟﺴﻨﺔ ‪.1974‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪customs terms this term means the measures‬‬
‫‪applied by the Customs to ensure compliance‬‬ ‫اﻟﻌﺎﻟﻤﻴ ــﺔ‪ ،‬ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة اﻹﺠـ ـراءات اﻟﺘ ــﻲ ﺘطﺒﻘﻬ ــﺎ اﻟﺠﻤ ــﺎرك‬
‫‪with Customs law.‬‬ ‫ﻟﻀﻤﺎن اﻻﻟﺘزام ﺒﻘﺎﻨون اﻟﺠﻤﺎرك‪.‬‬

‫‪Note‬‬
‫‪The measures may be general, e.g., in relation to‬‬ ‫ﻤﻼﺤظﺔ‬
‫‪all goods entering the Customs territory, or may‬‬ ‫ﻗد ﺘﻛون اﻹﺠراءات ﻋﺎﻤﺔ‪ ،‬ﻤﺜﻼً ﻓﻴﻤﺎ ﻴﺘﻌﻠق ﺒﺠﻤﻴﻊ اﻟﺒﻀﺎﺌﻊ اﻟﺘـﻲ‬
‫‪Customs Control‬‬ ‫‪be specifically related to, e.g.:‬‬
‫;‪(a) the location of the goods‬‬ ‫ﺘدﺨﻝ ﻤﻨطﻘﺔ اﻟﺠﻤﺎرك أو اﻟﺘﻲ ﺘﺘﻌﻠق ﺒﺎﻟﺘﺤدﻴد ﺒﻤﺎ ﻴﻠﻲ‪:‬‬ ‫اﻟرﻗﺎﺒﺔ اﻟﺠﻤرﻛﻴﺔ‬
‫‪(b) the nature of the goods (liable to a high rate‬‬ ‫)أ( ﻤوﻗﻊ اﻟﺒﻀﺎﺌﻊ‬
‫;)‪of duty, etc.‬‬
‫‪(c) the Customs procedure applied to the goods‬‬ ‫)ب( طﺒﻴﻌﺔ اﻟﺒﻀﺎﺌﻊ )ﺘﺨﻀﻊ ﻟﻨﺴﺒﺔ رﺴوم ﻋﺎﻟﻴﺔ‪ ،‬اﻟﺦ(؛‬
‫‪(Customs transit, etc.).‬‬ ‫)ج( إﺠـ ـ ـ ـراءات اﻟﺠﻤ ـ ـ ــﺎرك اﻟﻤطﺒﻘ ـ ـ ــﺔ ﻋﻠ ـ ـ ــﻰ اﻟﺒﻀ ـ ـ ــﺎﺌﻊ )اﻟﺘراﻨزﻴ ـ ـ ــت‬

‫‪See: General Annex, Chapters 2 and 6 of the‬‬ ‫اﻟﺠﻤرﻛﻲ‪ ،‬اﻟﺦ(‪.‬‬


‫‪revised Kyoto Convention.‬‬
‫اﻨظر‪ :‬اﻟﻤﻠﺤق اﻟﻌﺎم‪ ،‬اﻟﻔﺼوﻝ ‪ 2‬و ‪ 6‬ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‪.‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪Under the Common Customs Law for the Arab‬‬ ‫وﻓﻘ ـًﺎ ﻟﻠﻘــﺎﻨون اﻟﺠﻤرﻛــﻲ اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ‪ ،‬ﻓــﺈن ﻋﺒــﺎرة‬
‫‪States of the Gulf the term “customs‬‬
‫‪declaration“ means the goods declaration or the‬‬ ‫"إﻗـرار ﺠﻤرﻛــﻲ" ﺘﻌﻨــﻲ ﺒﻴــﺎن اﻟﺒﻀــﺎﺌﻊ أو إﻗـرار ﻴﻘدﻤــﻪ اﻟﻤﺴــﺘورد أو‬
‫‪declaration submitted by the importer or his‬‬ ‫ﻤﻤﺜﻠــﻪ ﻴﺼــف اﻟﻌﻨﺎﺼــر اﻟﻤﻌرﻓــﺔ ﻟﻠﺒﻀــﺎﺌﻊ اﻟﻤﻌﻠــن ﻋﻨﻬــﺎ وﻛﻤﻴﺘﻬــﺎ‬
‫‪representative‬‬ ‫‪describing‬‬ ‫‪the‬‬ ‫‪elements‬‬
‫‪identifying the declared goods and quantity‬‬ ‫ﺒﺎﻟﺘﻔﺼﻴﻝ وﻓﻘًﺎ ﻷﺤﻛﺎم ﻫذا اﻟﻘﺎﻨون‪.‬‬
‫‪thereof in details according to the provisions of‬‬
‫‪this Law.‬‬

‫‪Under the WCO glossary of international‬‬


‫‪Customs‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ ‪customs terms this term means any statement or‬‬
‫‪Declaration‬‬ ‫‪action, in any form prescribed or accepted by the‬‬ ‫اﻟﻌﺎﻟﻤﻴــﺔ‪ ،‬ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة أي ﺒﻴــﺎن أو إﺠ ـراء ﻴﻛــون ﻤﻘــر اًر ﺒــﺄي‬ ‫اﻹﻗرار اﻟﺠﻤرﻛﻲ‬
‫‪Customs, giving information or particulars‬‬
‫‪required by the Customs.‬‬ ‫ﺸ ــﻛﻝ أو ﻤﻘﺒ ــوﻻً ﻟﻠﺠﻤ ــﺎرك وﻴ ــوﻓر اﻟﻤﻌﻠوﻤ ــﺎت أو اﻟﺘﻔﺎﺼ ــﻴﻝ اﻟﺘ ــﻲ‬
‫‪Notes‬‬
‫ﺘطﻠﺒﻬﺎ اﻟﺠﻤﺎرك‪.‬‬
‫‪1. This term includes declarations made through‬‬
‫‪electronic means.‬‬ ‫ﻤﻼﺤظﺎت‬
‫‪2. This term also covers action required on the‬‬
‫‪ .1‬ﻫـ ــذﻩ اﻟﻌﺒـ ــﺎرة ﺘﺸـ ــﻤﻝ اﻹﻗ ـ ـ اررات اﻟﻤﻘدﻤـ ــﺔ ﻤـ ــن ﺨـ ــﻼﻝ اﻟوﺴـ ــﺎﺌﻝ ‪part of passengers under the dual-channel‬‬
‫‪(red/green) system.‬‬ ‫اﻹﻟﻛﺘروﻨﻴﺔ‪.‬‬
‫‪ .2‬ﻫــذﻩ اﻟﻌﺒــﺎرات ﺘﻐطــﻲ أﻴﻀ ـﺎً اﻹﺠ ـراءات اﻟﻤطﻠوﺒــﺔ ﻤــن طــرف‬
‫اﻟرﻛﺎب ﻤن ﺨﻼﻝ ﻨظﺎم اﻟﻤﺴﺎر اﻟﻤزدوج )أﺤﻤر‪/‬أﺨﻀر(‪.‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪customs terms this term means duties laid down‬‬
‫‪in the Customs tariff to which goods are liable‬‬ ‫اﻟﻌﺎﻟﻤﻴ ــﺔ‪ ،‬ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة ﺘﻌﻨ ــﻲ اﻟرﺴ ــوم اﻟـ ـواردة ﻓ ــﻲ اﻟﺘﻌرﻓ ــﺔ‬
‫‪Customs Duties‬‬ ‫‪on entering or leaving the Customs territory.‬‬ ‫اﻟﺠﻤرﻛﻴــﺔ اﻟﺘــﻲ ﺘﻔــرض ﻋﻠــﻰ اﻟﺒﻀــﺎﺌﻊ ﻋﻨــد دﺨوﻟﻬــﺎ أو ﺨروﺠﻬــﺎ‬ ‫اﻟرﺴوم اﻟﺠﻤرﻛﻴﺔ‬
‫ﻤن ﻤﻨطﻘﺔ اﻟﺠﻤﺎرك‪.‬‬
‫‪See: General Annex, Chapters 2 and 4 of the‬‬
‫‪revised Kyoto Convention.‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


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‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫اﻨظر‪ :‬اﻟﻤﻠﺤق اﻟﻌﺎم‪ ،‬اﻟﻔﺼوﻝ ‪ 2‬و ‪ 4‬ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‪.‬‬


‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪customs terms this term means all the operations‬‬
‫‪which must be carried out by the persons‬‬ ‫اﻟﻌﺎﻟﻤﻴــﺔ‪ ،‬ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة ﺠﻤﻴــﻊ اﻟﻌﻤﻠﻴــﺎت اﻟﺘــﻲ ﻴﺠــب ﺘﻨﻔﻴــذﻫﺎ‬
‫‪concerned and by the Customs in order to‬‬ ‫ﻤــن ﻗﺒــﻝ اﻷﺸــﺨﺎص اﻟﻤﻌﻨﻴــﻴن وﻤــن ﻗﺒــﻝ اﻟﺠﻤــﺎرك ﻟﻐــرض اﻻﻟﺘـزام‬
‫‪comply with the Customs law.‬‬
‫ﺒﻘﺎﻨون اﻟﺠﻤﺎرك‪.‬‬
‫‪Notes‬‬
‫‪1. These formalities may include those relating‬‬ ‫ﻤﻼﺤظﺎت‬
‫‪Customs‬‬ ‫‪to phytosanitary, veterinary, immigration,‬‬
‫‪currency and licensing regulations.‬‬ ‫‪ .1‬ﻫذﻩ اﻹﺠراءات ﻗد ﺘﺸﻤﻝ ﺘﻠك اﻟﻤﺘﻌﻠﻘﺔ ﺒﺄﻨظﻤﺔ اﻟﺤﺠر اﻟﺼﺤﻲ‬ ‫اﻹﺠراءات اﻟﺠﻤرﻛﻴﺔ‬
‫‪Formalities‬‬
‫ﻋﻠ ـ ــﻰ اﻟﻤـ ـ ـواد اﻟزراﻋﻴ ـ ــﺔ‪ ،‬اﻟﻔﺤ ـ ــص اﻟﺒﻴط ـ ــري‪ ،‬اﻟﺠﻨﺴ ـ ــﻴﺔ واﻹﻗﺎﻤ ـ ــﺔ‪2. The Customs formalities in connection with ،‬‬
‫‪various Customs procedures and practices are‬‬
‫‪dealt with in the Kyoto Convention.‬‬ ‫اﻟﻌﻤﻼت واﻟﺘرﺨﻴص‪.‬‬
‫‪ .2‬ﺘﻨﺎوﻟــت اﺘﻔﺎﻗﻴــﺔ ﻛﻴوﺘــو اﻹﺠ ـراءات اﻟﺠﻤرﻛﻴــﺔ اﻟﻤﺨﺘﻠﻔــﺔ اﻟﻤﺘﻌﻠﻘــﺔ‬
‫‪See: General Annex, Chapter 2 of the revised‬‬
‫‪Kyoto Convention.‬‬ ‫ﺒﺎﻟﻤﻤﺎرﺴﺎت اﻟﺠﻤرﻛﻴﺔ‪.‬‬

‫اﻨظر‪ :‬اﻟﻤﻠﺤق اﻟﻌﺎم‪ ،‬اﻟﻔﺼﻝ ‪ 2‬ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‪.‬‬


‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪customs terms this term means any act by which‬‬
‫‪a person deceives, or attempts to deceive, the‬‬ ‫اﻟﻌﺎﻟﻤﻴـﺔ‪ ،‬ﺘﻌﻨــﻲ ﻫـذﻩ اﻟﻌﺒــﺎرة أي ﺘﺼـرف ﻴﻘــوم ﺒﻤوﺠﺒـﻪ ﺸــﺨص ﻤــﺎ‬
‫‪Customs and thus evades, or attempts to evade,‬‬ ‫ﺒﺨ ــداع أو ﻤﺤﺎوﻟ ــﺔ ﺨ ــداع اﻟﺠﻤ ــﺎرك وﺒﺎﻟﺘ ــﺎﻟﻲ ﻴﺘﻬ ــرب أو ﻴﺤ ــﺎوﻝ‬
‫‪Customs Fraud‬‬ ‫‪wholly or partly, the payment of duties and‬‬
‫اﻟﺘﻬــرب ﺒﺸــﻛﻝ ﻛﻠــﻲ أو ﺠزﺌــﻲ ﻤــن دﻓــﻊ اﻟرﺴــوم واﻟﻀـراﺌب أو ﻤــن‬ ‫اﻻﺤﺘﻴﺎﻝ اﻟﺠﻤرﻛﻲ‬
‫‪taxes or the application of prohibitions or‬‬
‫‪restrictions laid down by Customs law or‬‬ ‫ﺘطﺒﻴ ــق اﻟﺤظ ــر واﻟﻘﻴ ــود اﻟﻤﻔروﻀ ــﺔ ﺒﻤوﺠ ــب ﻗـ ـﺎﻨون اﻟﺠﻤ ــﺎرك أو‬
‫‪obtains, or attempts to obtain, any advantage‬‬ ‫ﻴﺤﺼــﻝ أو ﻴﺤــﺎوﻝ اﻟﺤﺼــوﻝ ﻋﻠــﻰ أي ﻤ ازﻴــﺎ ﺒﺸــﻛﻝ ﻴﺨــﺎﻟف ﻗــﺎﻨون‬
‫‪contrary to Customs law, thereby committing a‬‬
‫‪Customs offence.‬‬ ‫اﻟﺠﻤﺎرك وﺒذﻟك ﻴرﺘﻛب ﺠﻨﺤﺔ ﺠﻤرﻛﻴﺔ‪.‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

Notes
1. In some countries, deceiving Customs ‫ﻤﻼﺤظﺎت‬
constitutes Customs fraud only when it is
intentional. ‫ ﻓــﻲ ﺒﻌــض اﻟﺒﻠــدان ﻴﺸــﻛﻝ ﺨــداع اﻟﺠﻤــﺎرك ﻋﻤﻠﻴــﺔ اﺤﺘﻴﺎﻟﻴــﺔ ﻓﻘــط‬.1
2. Deceit through an act of omission may or may .ً‫ﻋﻨدﻤﺎ ﻴﻛون ﻤﺘﻌﻤدا‬
not be regarded as Customs fraud.
‫ﻻ‬
ً ‫ اﻟﺨ ــداع ﻤ ــن ﺨ ــﻼﻝ اﻹﻫﻤ ــﺎﻝ ﻗ ــد ﻴﺸ ــﻛﻝ أو ﻻ ﻴﺸ ــﻛﻝ اﺤﺘﻴ ــﺎ‬.2
3. In some countries or Customs territories,
certain offences against statutory and regulatory .ً‫ﺠﻤرﻛﻴﺎ‬
provisions enforced or administered by Customs ‫ ﻓــﻲ ﺒﻌــض اﻟﺒﻠــدان أو ﻤﻨــﺎطق اﻟﺠﻤــﺎرك ﻨﺠــد أن ﺒﻌــض اﻟﺠــﻨﺢ‬.3
administrations on behalf of other government
agencies are not considered as Customs fraud. ‫اﻟﻤﺨﺎﻟﻔــﺔ ﻟﻠﻨﺼــوص اﻟﻘﺎﻨوﻨﻴــﺔ واﻟﺘﻨظﻴﻤﻴــﺔ اﻟﻤطﺒﻘــﺔ أو اﻟﻤرﻋﻴــﺔ ﻤــن‬
‫ﻗﺒــﻝ إدارات اﻟﺠﻤــﺎرك ﻨﻴﺎﺒــﺔ ﻋــن ﻫﻴﺌــﺎت ﺤﻛوﻤﻴــﺔ أﺨــرى ﻻ ﺘﻌﺘﺒــر‬
See: Nairobi Convention.
.ً‫ﺘﺤﺎﻴﻼً ﺠﻤرﻛﻴﺎ‬

‫اﺘﻔﺎﻗﻴﺔ ﻨﻴروﺒﻲ‬:‫اﻨظر‬

Customs Frontier
Under the WCO glossary of international ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
customs terms this term means the boundary of ‫ﺤدود ﻤﻨطﻘﺔ اﻟﺠﻤﺎرك‬
a Customs territory. .‫ ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة ﺤدود ﻤﻨطﻘﺔ اﻟﺠﻤﺎرك‬،‫اﻟﻌﺎﻟﻤﻴﺔ‬
Under the WCO glossary of international ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
customs terms this term means the statutory and
regulatory provisions relating to the importation, ‫ ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة اﻟﻨﺼوص اﻟﻘﺎﻨوﻨﻴﺔ واﻟﺘﻨظﻴﻤﻴﺔ‬،‫اﻟﻌﺎﻟﻤﻴﺔ‬
exportation, movement or storage of goods, the ‫ واﻟﺘﻲ ﺘﻛون‬،‫ ﻨﻘﻝ أو ﺘﺨزﻴن اﻟﺒﻀﺎﺌﻊ‬،‫ ﺘﺼدﻴر‬،‫اﻟﻤﺘﻌﻠﻘﺔ ﺒﺎﺴﺘﻴراد‬
Customs Law administration and enforcement of which are
‫اﻟﺠﻤﺎرك ﻤﻛﻠﻔﺔ ﺒﺈدارﺘﻬﺎ وﺘﻨﻔﻴذﻫﺎ وأﻴﺔ أﻨظﻤﺔ ﺘﻀﻌﻬﺎ اﻟﺠﻤﺎرك‬ ‫ﻗﺎﻨون اﻟﺠﻤﺎرك‬
specifically charged to the Customs, and any
regulations made by the Customs under their .‫ﺒﻤوﺠب ﺼﻼﺤﻴﺎﺘﻬﺎ اﻟﻘﺎﻨوﻨﻴﺔ‬
statutory powers.

Note: Customs law generally includes provisions

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Fax: 00442076919431 ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ info@pbf.org.ps :‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‬
A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

concerning: ‫ ﻴﺸـﻤﻝ ﻗـﺎﻨون اﻟﺠﻤـﺎرك ﺒﺸـﻛﻝ ﻋـﺎم ﻨﺼوﺼـًﺎ ﺘﺘﻌﻠـق ﺒﻤـﺎ‬:‫ﻤﻼﺤظﺔ‬


- the functions, powers and responsibilities of
the Customs, as well as the rights and :‫ﻴﻠﻲ‬
obligations of the persons concerned, ‫ ﺼ ـ ــﻼﺤﻴﺎت وﻤﺴ ـ ــؤوﻟﻴﺎت اﻟﺠﻤ ـ ــﺎرك وﻛ ـ ــذﻟك ﺤﻘ ـ ــوق‬،‫ وظ ـ ــﺎﺌف‬-
- the various Customs procedures, together with
.‫واﻟﺘزاﻤﺎت اﻷﺸﺨﺎص ذوي اﻟﻌﻼﻗﺔ‬
the conditions and formalities relating to their
application, ‫ إﺠ ـراءات اﻟﺠﻤــﺎرك اﻟﻤﺨﺘﻠﻔــﺔ ﻤــﻊ اﻟﺸــروط واﻟﺸــﻛﻠﻴﺎت اﻟﻤﺘﻌﻠﻘــﺔ‬-
- the factors relating to the application of import ،‫ﺒﺘطﺒﻴﻘﻬﺎ‬
and export duties and taxes,
- the nature and legal consequences of Customs .‫ اﻟﻌواﻤﻝ اﻟﻤﺘﻌﻠﻘﺔ ﺒﺘطﺒﻴق رﺴوم وﻀراﺌب اﻻﺴﺘﻴراد واﻟﺘﺼدﻴر‬-
offences, .‫ طﺒﻴﻌﺔ اﻟﺠﻨﺢ اﻟﺠﻤرﻛﻴﺔ وﺘﺒﻌﺎﺘﻬﺎ اﻟﻘﺎﻨوﻨﻴﺔ‬-
- the ways and means of appeal.
.‫ طرق وأﺴﺎﻟﻴب اﻻﺴﺘﺌﻨﺎف‬-
See: General Annex, Chapter 2 of the .‫ ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‬2 ‫ اﻟﻔﺼﻝ‬،‫ اﻟﻤﻠﺤق اﻟﻌﺎم‬:‫اﻨظر‬
revised Kyoto Convention.
Under the Common Customs Law for the Arab ‫ ﻓﺈن ﻋﺒﺎرة "ﺨـط‬،‫وﻓﻘﺎً ﻟﻘﺎﻨون اﻟﺠﻤﺎرك اﻟﻤوﺤد ﻟدوﻝ اﻟﺨﻠﻴﺞ اﻟﻌرﺒﻲ‬
States of the Gulf the term “customs line “means
that line conforming to the political boundaries ‫اﻟﺠﻤــﺎرك" ﺘﻌﻨــﻲ اﻟﺨــط اﻟﻤﺘواﻓــق ﻤــﻊ اﻟﺤــدود اﻟﺴﻴﺎﺴــﻴﺔ اﻟﺘــﻲ ﺘﻔﺼــﻝ‬
Customs Line ‫ﺨط اﻟﺠﻤﺎرك‬
(borders) separating between the country and the ‫اﻟدوﻟﺔ ﻋـن اﻟدوﻟـﺔ اﻟﻤﺠـﺎورة وﻋـن اﻟﺸـواطﺊ اﻟﺒﺤرﻴـﺔ اﻟﻤﺤﻴطـﺔ ﺒﺘﻠـك‬
adjacent countries and the seashores
.‫اﻟدوﻟﺔ‬
surrounding that country.
Under the WCO glossary of international ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ‬
customs terms this term means the sea area
under the control of the Customs in accordance ‫ ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة اﻟﻤﻨطﻘ ــﺔ اﻟﺒﺤرﻴ ــﺔ اﻟﺨﺎﻀ ــﻌﺔ ﻟرﻗﺎﺒ ــﺔ‬،‫اﻟﻌﺎﻟﻤﻴ ــﺔ‬
Customs maritime with their domestic legislation. .‫اﻟﺠﻤﺎرك وﻓﻘًﺎ ﻟﻠﺘﺸرﻴﻌﺎت اﻟﻤﺤﻠﻴﺔ‬
zone ‫اﻟﻨطﺎق اﻟﺒﺤري اﻟﺠﻤرﻛﻲ‬
Note: The sea area under Customs control
may also include a zone continuous to the ‫ ﻗــد‬،‫ اﻨظــر اﻟﻤﻨطﻘــﺔ اﻟﺒﺤرﻴــﺔ اﻟﺨﺎﻀــﻌﺔ ﻟرﻗﺎﺒــﺔ اﻟﺠﻤــﺎرك‬:‫ﻤﻼﺤظــﺔ‬
territorial sea. .‫ﺘﺸﻤﻝ أﻴﻀﺎً ﻤﻨطﻘﺔ ﻤﺘﺼﻠﺔ ﻤﻊ اﻟﻤﻴﺎﻩ اﻹﻗﻠﻴﻤﻴﺔ‬

Tel: 00442071937439 ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ www.pbf.org.ps :‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‬


Fax: 00442076919431 ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ info@pbf.org.ps :‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ ‪Under the WCO glossary of international‬‬
‫‪customs terms this term means any breach, or‬‬
‫‪attempted breach, of Customs law.‬‬ ‫اﻟﻌﺎﻟﻤﻴــﺔ‪ ،‬ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة أي ﻤﺨﺎﻟﻔــﺔ أو ﻤﺤﺎوﻟــﺔ ﻟﻤﺨﺎﻟﻔــﺔ ﻗــﺎﻨون‬
‫‪Customs Offence‬‬
‫اﻟﺠﻤﺎرك‪.‬‬ ‫ﺠﻨﺤﺔ ﺠﻤرﻛﻴﺔ‬
‫‪See: Nairobi Convention and Annex H.2to the‬‬
‫اﻨظر‪ :‬اﺘﻔﺎﻗﻴـﺔ ﻨﻴروﺒـﻲ واﻟﻤﻠﺤـق ‪ 2-7‬ﻻﺘﻔﺎﻗﻴـﺔ ﻛﻴوﺘـو ﻟﺴـﻨﺔ ‪1974‬‬
‫‪Kyoto Convention of 1974 and Specific Annex‬‬
‫‪H, Chapter 1 of the revised Kyoto Convention.‬‬ ‫واﻟﻤﻠﺤق اﻟﺨﺎص ح‪ ،‬اﻟﻔﺼﻝ ‪ 1‬ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‪.‬‬
‫وﻓﻘـ ـًﺎ ﻟﻘ ــﺎﻨون اﻟﺠﻤ ــﺎرك اﻟﻤوﺤ ــد ﻟ ــدوﻝ اﻟﺨﻠ ــﻴﺞ اﻟﻌرﺒ ــﻲ‪ ،‬ﻓ ــﺈن ﻋﺒ ــﺎرة ‪Under the Common Customs Law for the Arab‬‬
‫“ ‪States of the Gulf the term “Customs office‬‬
‫"ﻤﻛﺘ ــب اﻟﺠﻤ ــﺎرك" ﺘﻌﻨـ ــﻲ اﻟﻘط ــﺎع اﻟ ــذي ﻴﺤـ ــددﻩ اﻟ ــوزﻴر‪ ،‬ﻓ ــﻲ ﻛـ ــﻝ ‪means the sector, designated by the Minister, at‬‬
‫ﻤﻴﻨــﺎء‪ ،‬ﻤطــﺎر أو ﻤﻨﻔــذ ﺒــري أو أي ﻤﻛــﺎن آﺨــر وﻴﻛــون ﻓﻴــﻪ ﻤﻛﺘــب ‪each seaport, airport, land port or at any other‬‬
‫‪place where there is a branch office of the‬‬
‫ﻓرﻋ ـ ــﻲ ﻟ ـ ــﻺدارة اﻟﻤﻔوﻀ ـ ــﺔ ﺒﺈﻨﺠ ـ ــﺎز ﺠﻤﻴ ـ ــﻊ أو ﺒﻌ ـ ــض اﻹﺠـ ـ ـراءات‬
‫‪Administration authorized to complete all or‬‬
‫‪some of the customs procedures.‬‬ ‫اﻟﺠﻤرﻛﻴﺔ‪.‬‬
‫‪Customs Office‬‬ ‫‪Under the WCO glossary of international‬‬ ‫ﻤﻛﺘب اﻟﺠﻤﺎرك‬
‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ ‪customs terms this term means the Customs‬‬
‫‪administrative‬‬ ‫‪unit‬‬ ‫‪competent‬‬ ‫‪for‬‬ ‫اﻟﻌﺎﻟﻤﻴـ ــﺔ‪ ،‬ﺘﻌﻨـ ــﻲ ﻫـ ــذﻩ اﻟﻌﺒـ ــﺎرة وﺤـ ــدة اﻹدارة اﻟﺠﻤرﻛﻴـ ــﺔ اﻟﻤﺨﺘﺼـ ــﺔ ‪the‬‬
‫‪performance of Customs formalities, and the‬‬
‫ﺒﺈﻨﺠﺎز اﻹﺠراءات اﻟﺠﻤرﻛﻴﺔ‪ ،‬وﻛذﻟك اﻟﻤﻨﺸﺂت أو اﻷﻤﺎﻛن اﻷﺨـرى ‪premises or other areas approved for that purpose‬‬
‫‪by the competent authorities.‬‬ ‫اﻟﻤﻌﺘﻤدة ﻟذﻟك اﻟﻐرض ﻤن ﻗﺒﻝ اﻟﺴﻠطﺎت اﻟﻤﺨﺘﺼﺔ‪.‬‬

‫‪See: General Annex, Chapter 2 of the revised‬‬


‫‪Kyoto Convention.‬‬ ‫اﻨظر‪ :‬اﻟﻤﻠﺤق اﻟﻌﺎم‪ ،‬اﻟﻔﺼﻝ ‪ 2‬ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‪.‬‬
‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ ‪Under the WCO glossary of international‬‬
‫‪customs terms this term means any Customs‬‬
‫اﻟﻌﺎﻟﻤﻴــﺔ‪ ،‬ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة أي ﻤﻛﺘــب ﻟﻠﺠﻤــﺎرك ﺘﻨﺘﻬـﻲ ﻓﻴــﻪ ﻋﻤﻠﻴــﺔ ‪office at which a Customs transit operation is‬‬ ‫ﻤﻛﺘب اﻟﺠﻤﺎرك ﻓﻲ ﻤﺤطﺔ‬
‫‪Customs office of‬‬
‫‪destination‬‬
‫‪terminated.‬‬ ‫اﻟﺘراﻨزﻴت اﻟﺠﻤرﻛﻲ‪.‬‬ ‫اﻟوﺼوﻝ‬

‫‪Specific Annex E, Chapter 1 of the revised‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪Kyoto Convention.‬‬ ‫اﻟﻤﻠﺤق اﻟﺨﺎص ﻫـ‪ ،‬اﻟﻔﺼﻝ ‪ 1‬ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‪.‬‬
‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ ‪Under the WCO glossary of international‬‬
‫‪customs terms this term means any Customs‬‬
‫‪Customs office of‬‬ ‫اﻟﻌﺎﻟﻤﻴ ــﺔ‪ ،‬ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة أي ﻤﻛﺘ ــب ﺠﻤرﻛ ــﻲ ﺘﺒ ــدأ ﻓﻴ ــﻪ ﻋﻤﻠﻴ ــﺔ ‪office at which a Customs transit operation‬‬ ‫ﻤﻛﺘب اﻟﺠﻤﺎرك ﻓﻲ ﻤﺤطﺔ‬
‫‪departure‬‬ ‫‪commences.‬‬ ‫اﻟﺘراﻨزﻴت اﻟﺠﻤرﻛﻲ‪.‬‬
‫اﻟﻤﻐﺎدرة‬
‫‪See: Specific Annex E, Chapter 1 of the‬‬
‫‪revised Kyoto Convention.‬‬ ‫اﻨظر‪ :‬اﻟﻤﻠﺤق اﻟﺨﺎص ﻫـ‪ ،‬اﻟﻔﺼﻝ ‪ 1‬ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‪.‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ‬
‫‪customs terms this term means a Union‬‬
‫‪constituted by and composed of Members of the‬‬ ‫اﻟﻌﺎﻟﻤﻴ ــﺔ‪ ،‬ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة اﺘﺤ ــﺎد ﻴﺘﻛ ــون ﻤ ــن أﻋﻀ ــﺎء ﻤﺠﻠ ــس‬
‫‪CCC (WCO), of the United Nations or its‬‬ ‫اﻟﺘﻌــﺎون اﻟﺠﻤرﻛــﻲ )ﻤﻨظﻤــﺔ اﻟﺠﻤــﺎرك اﻟﻌﺎﻟﻤﻴــﺔ( اﻟﺘﺎﺒﻌــﺔ ﻟﻬﻴﺌــﺔ اﻷﻤــم‬
‫‪specialized agencies, which has competence to‬‬
‫اﻟﻤﺘﺤ ــدة أو وﻛﺎﻻﺘﻬ ــﺎ اﻟﻤﺘﺨﺼﺼ ــﺔ وﻫ ــو ﻤﻔ ــوض ﺒﺘﺒﻨ ــﻲ ﺘﺸـ ـرﻴﻌﺎﺘﻪ‬
‫‪adopt its own legislation that its binding on its‬‬
‫‪Members, in respect of matters governed by the‬‬ ‫اﻟﺨﺎﺼ ــﺔ اﻟﻤﻠزﻤ ــﺔ ﻷﻋﻀ ــﺎﺌﻪ ﻓﻴﻤ ــﺎ ﻴﺘﻌﻠ ــق ﺒﺎﻟﻤﺴ ــﺎﺌﻝ اﻟﺘ ــﻲ ﺘﺤﻛﻤﻬ ــﺎ‬
‫‪Customs or‬‬ ‫‪Convention to which it wishes to accede, and has‬‬
‫‪economic‬‬ ‫اﻻﺘﻔﺎﻗﻴﺔ اﻟﺘﻲ ﻴرﻏب أن ﻴﺼﺒﺢ طرﻓـﺎً ﻓﻴﻬـﺎ‪ ،‬وﻟـﻪ اﻟﺼـﻼﺤﻴﺔ ﻻﺘﺨـﺎذ‬ ‫اﺘﺤﺎد ﺠﻤرﻛﻲ أو‬
‫‪competence to decide, in accordance with its‬‬
‫‪union‬‬ ‫‪internal procedures, to sign, ratify or accede to‬‬ ‫ﻗرار‪ ،‬وﻓﻘﺎً ﻹﺠراءاﺘﻪ اﻟداﺨﻠﻴﺔ‪ ،‬ﻟﺘوﻗﻴـﻊ أو إﻗـرار أو اﻟـدﺨوﻝ ﻛطـرف‬ ‫اﻗﺘﺼﺎدي‬
‫‪that international instrument.‬‬ ‫ﻓﻲ ﺘﻠك اﻟوﺜﻴﻘﺔ اﻟدوﻟﻴﺔ‪.‬‬
‫‪Note: The content of the term “Customs or‬‬
‫‪Economic Union” is included in several‬‬
‫ﻤﻼﺤظﺔ‪ :‬ﻤﺤﺘوى ﻋﺒﺎرة "اﺘﺤﺎد ﺠﻤرﻛـﻲ أو اﻗﺘﺼـﺎدي" ﻤﺸـﻤوﻝ ﻓـﻲ ‪Conventions, drawn up within the United‬‬
‫اﺘﻔﺎﻗﻴــﺎت ﻋدﻴــدة أﺒرﻤــت ﻀــﻤن ﻨطــﺎق اﻷﻤــم اﻟﻤﺘﺤــدة ﺘﺤــت ﻋﺒــﺎرة ‪Nations, under the term “regional economic‬‬
‫‪integration organization”.‬‬
‫"ﻤﻨظﻤﺔ ﺘﻛﺎﻤﻝ اﻗﺘﺼﺎدي إﻗﻠﻴﻤﻴﺔ"‪.‬‬
‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ ‪Under the WCO glossary of international‬‬
‫‪Customs Procedure‬‬ ‫‪customs terms this term means a treatment‬‬
‫اﻟﻌﺎﻟﻤﻴــﺔ‪ ،‬ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة أﺴــﻠوب ﺘﻌﺎﻤــﻝ ﺘطﺒﻘــﻪ اﻟﺠﻤــﺎرك ﻋﻠــﻰ ‪applied by the Customs to goods which are‬‬ ‫إﺠراءات ﺠﻤرﻛﻴﺔ‬
‫‪subject to Customs control.‬‬ ‫اﻟﺴﻠﻊ اﻟﺨﺎﻀﻌﺔ ﻟﺴﻴطرة اﻟﺠﻤﺎرك‪.‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

Notes:
1. The reference to "goods" includes means of :‫ﻤﻼﺤظﺎت‬
transport. .‫ اﻹﺸﺎرة إﻟﻰ "ﺴﻠﻊ" ﺘﺸﻤﻝ اﻹﺸﺎرة إﻟﻰ وﺴﺎﺌﻝ اﻟﻨﻘﻝ‬.1
2. There are various Customs procedures which
:‫ ﻫﻨ ـ ــﺎك إﺠـ ـ ـراءات ﺠﻤرﻛﻴ ـ ــﺔ ﻤﺨﺘﻠﻔ ـ ــﺔ ﺘﻨﺎوﻟﺘﻬ ـ ــﺎ اﺘﻔﺎﻗﻴ ـ ــﺔ ﻛﻴوﺘ ـ ــو‬.2
are dealt with in the Kyoto Convention :
clearance for home use, Customs warehousing, ،‫ ﻤﻌﺎﻟﺠﺔ داﺨﻠﻴـﺔ‬،‫ اﻟﺘﺨزﻴن اﻟﺠﻤرﻛﻲ‬،‫اﻟﺘﺨﻠﻴص ﻟﻼﺴﺘﺨدام اﻟداﺨﻠﻲ‬
inward processing, temporary admission, .‫ اﻟﺦ‬،‫ ﺘراﻨزﻴت ﺠﻤرﻛﻲ‬،‫إدﺨﺎﻝ ﻤؤﻗت‬
Customs transit, etc.
Under the WCO glossary of international ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ‬
customs terms this term means an assembly
consisting of a seal and a fastening which are ‫ ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة ﺘرﻛﻴﺒــﺔ ﺘﺘﻛــون ﻤــن ﺨــﺘم ورﺒــﺎط ﻤﺜﺒﺘــﻴن‬،‫اﻟﻌﺎﻟﻤﻴــﺔ‬
joined together in a secure manner. Customs ‫ وﺘوﻀـ ــﻊ أﺨﺘـ ــﺎم اﻟﺠﻤـ ــﺎرك ﻓﻴﻤـ ــﺎ ﻴﺘﻌﻠـ ــق ﺒ ـ ــﺈﺠراءات‬.‫ﻤﻌ ـ ـًﺎ ﺒﺈﺤﻛـ ــﺎم‬
seals are affixed in connection with certain
‫ وﻫـﻲ ﺘﻬـدف ﻋﻤوﻤـﺎً إﻟـﻰ ﻤﻨـﻊ أو ﻟﻔـت اﻻﻨﺘﺒـﺎﻩ‬،‫اﻟﺘراﻨزﻴت اﻟﺠﻤرﻛﻲ‬
Customs procedures (Customs transit, in
particular) generally to prevent or to draw .‫إﻟﻰ أي ﺘدﺨﻝ ﻏﻴر ﻤﺼرح ﺒﻪ ﺒﺎﻟﻤواد اﻟﻤﺨﺘوﻤﺔ‬
Customs Seal
attention to any unauthorized interference with ‫ﺨﺘم اﻟﺠﻤﺎرك‬
the sealed items.

Note: Customs seals are generally affixed to ،‫ ﺘﺜﺒﻴـ ـ ــت اﻷﺨﺘـ ـ ــﺎم اﻟﺠﻤرﻛﻴـ ـ ــﺔ ﻋﻤوﻤ ـ ـ ـﺎً ﻋﻠـ ـ ــﻰ اﻟﻌﺒ ـ ـ ـوات‬:‫ﻤﻼﺤظـ ـ ــﺔ‬
packages, containers, load compartments of
means of transport, etc. They may also be used ‫ وﻴﺠ ــوز‬.‫ اﻟ ــﺦ‬،‫ ﻤﻘﺼ ــورات اﻟﺘﺤﻤﻴ ــﻝ ﻓ ــﻲ وﺴ ــﺎﺌﻝ اﻟﻨﻘ ــﻝ‬،‫اﻟﺤﺎوﻴ ــﺎت‬
as means of identification of the goods .‫اﺴﺘﺨداﻤﻬﺎ أﻴﻀﺎً ﻛوﺴﻴﻠﺔ ﻟﺘﻌرﻴف اﻟﺒﻀﺎﺌﻊ ﻨﻔﺴﻬﺎ‬
themselves.
Under the Common Customs Law for the Arab ‫ ﻓ ــﺈن ﻋﺒ ــﺎرة‬،‫وﻓﻘـ ـﺎً ﻟﻘ ــﺎﻨون اﻟﺠﻤ ــﺎرك اﻟﻤوﺤ ــد ﻟ ــدوﻝ اﻟﺨﻠ ــﻴﺞ اﻟﻌرﺒ ــﻲ‬
States of the Gulf the term “customs tariff“
means the nomenclature containing the ‫"اﻟﺘﻌرﻓ ــﺔ اﻟﺠﻤرﻛﻴ ــﺔ" ﺘﻌﻨ ــﻲ اﻟﻘﺎﺌﻤ ــﺔ اﻟﺘ ــﻲ ﺘﺤﺘ ــوي وﺼ ــﻔًﺎ ﻟﻠﺒﻀ ــﺎﺌﻊ‬
Customs Tariff ‫اﻟﺘﻌرﻓﺔ اﻟﺠﻤرﻛﻴﺔ‬
descriptions of the goods and the respective taxes ‫واﻟﻀـ ـراﺌب واﻟرﺴ ــوم اﻟﺠﻤرﻛﻴ ــﺔ إﻀ ــﺎﻓﺔ إﻟ ــﻰ اﻟﻠـ ـواﺌﺢ واﻟﻤﻼﺤظ ــﺎت‬
and customs duties as well as the rules and notes
.‫اﻟﺨﺎﺼﺔ ﺒﺄﻨواع وأﺼﻨﺎف اﻟﺒﻀﺎﺌﻊ‬
of the kinds and types of commodities.

Tel: 00442071937439 ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ www.pbf.org.ps :‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‬


Fax: 00442076919431 ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ info@pbf.org.ps :‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫وﻓﻘـ ـًﺎ ﻟﻘ ــﺎﻨون اﻟﺠﻤ ــﺎرك اﻟﻤوﺤ ــد ﻟ ــدوﻝ اﻟﺨﻠ ــﻴﺞ اﻟﻌرﺒ ــﻲ‪ ،‬ﻓ ــﺈن ﻋﺒ ــﺎرة ‪Under the Common Customs Law for the Arab‬‬
‫‪States of the Gulf the term “customs taxes‬‬
‫‪Customs Taxes‬‬ ‫"اﻟﻀـ ـراﺌب )اﻟرﺴ ــوم( اﻟﺠﻤرﻛﻴ ــﺔ" ﺘﻌﻨ ــﻲ اﻟﻤﺒ ــﺎﻟﻎ اﻟﺘ ــﻲ ﺘﺠﺒ ــﻰ ﻋﻠ ــﻰ ‪(duties)“ means the amounts levied on the goods‬‬ ‫اﻟﻀراﺌب اﻟﺠﻤرﻛﻴﺔ‬
‫‪according to the provisions of this Law.‬‬ ‫اﻟﺴﻠﻊ وﻓﻘﺎً ﻷﺤﻛﺎم ﻫذا اﻟﻘﺎﻨون‪.‬‬
‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ ‪Under the WCO glossary of international‬‬
‫‪customs terms this term means a Customs‬‬
‫اﻟﻌﺎﻟﻤﻴـ ــﺔ‪ ،‬ﺘﻌﻨـ ــﻲ ﻫ ـ ــذﻩ اﻟﻌﺒـ ــﺎرة اﻹﺠـ ــراءات اﻟﺠﻤرﻛﻴ ـ ــﺔ اﻟﺘـ ــﻲ ﺘﻨﻘ ـ ــﻝ ‪procedures under which goods are transported‬‬
‫ﺒﻤوﺠﺒﻬــﺎ اﻟﺒﻀــﺎﺌﻊ اﻟﺨﺎﻀــﻌﺔ ﻟﺴــﻴطرة اﻟﺠﻤــﺎرك ﻤــن ﻤﻛﺘــب ﺠﻤــﺎرك ‪under Customs control from one Customs office‬‬
‫‪to another.‬‬
‫إﻟﻰ آﺨر‪.‬‬
‫‪Notes‬‬
‫‪1. The Customs normally allow goods to be‬‬ ‫ﻤﻼﺤظﺎت‬
‫‪transported under Customs transit in their‬‬
‫‪territory :‬‬ ‫‪ .1‬ﺘﺴـ ــﻤﺢ اﻟﺠﻤـ ــﺎرك ﻋـ ــﺎدة ﺒﻨﻘـ ــﻝ اﻟﺒﻀـ ــﺎﺌﻊ ﻋﻠـ ــﻰ ﺸـ ــﻛﻝ ﺘراﻨزﻴـ ــت‬
‫‪(a) from an office of entry into the Customs‬‬ ‫ﺠﻤرﻛﻲ ﻓﻲ ﻤﻨطﻘﺘﻬﺎ‪:‬‬
‫‪territory to an office of exit from the Customs‬‬
‫‪Customs Transit‬‬ ‫;)‪territory (through transit‬‬ ‫)أ( ﻤــن ﻤﻛﺘــب اﻟــدﺨوﻝ ﻟﻤﻨطﻘــﺔ اﻟﺠﻤــﺎرك إﻟــﻰ ﻤﻛﺘــب ﻤﻐــﺎدرة ﻤــن‬
‫اﻟﺘراﻨزﻴت اﻟﺠﻤرﻛﻲ‬
‫‪(b) from an office of entry into the Customs‬‬ ‫ﻤﻨطﻘﺔ اﻟﺠﻤﺎرك )ﺒواﺴطﺔ اﻟﺘراﻨزﻴت(؛‬
‫‪territory to an inland Customs office (inward‬‬
‫;)‪transit‬‬ ‫)ب( ﻤن ﻤﻛﺘب دﺨوﻝ ﻤﻨطﻘﺔ اﻟﺠﻤﺎرك إﻟﻰ ﻤﻛﺘـب ﺠﻤـﺎرك داﺨﻠـﻲ‬
‫‪(c) from an inland Customs office to an office of‬‬ ‫)ﺘراﻨزﻴت داﺨﻠﻲ(؛‬
‫‪exit from the Customs‬‬
‫)ج( ﻤــن ﻤﻛﺘــب ﺠﻤــﺎرك داﺨﻠــﻲ إﻟــﻰ ﻤﻛﺘــب اﻟﺨــروج ﻤــن اﻟﺠﻤــﺎرك‬
‫;)‪territory (outward transit‬‬
‫‪(d) from one inland Customs office to another‬‬ ‫)ﺘراﻨزﻴت ﺨﺎرﺠﻲ(؛‬
‫‪inland Customs office (interior transit).‬‬ ‫)د( ﻤــن ﻤﻛﺘــب ﺠﻤــﺎرك داﺨﻠــﻲ إﻟــﻰ ﻤﻛﺘــب ﺠﻤــﺎرك داﺨﻠــﻲ آﺨــر‬
‫‪Customs transit movements as described in (a) -‬‬
‫‪(c) above are termed‬‬ ‫)ﺘراﻨزﻴت داﺨﻠﻲ(‪.‬‬
‫‪"international Customs transit" when they take‬‬ ‫ﺤرﻛ ــﺔ اﻟﺘراﻨزﻴ ــت اﻟﺠﻤرﻛ ــﻲ ﻛﻤ ــﺎ ﻫ ــﻲ ﻤوﺼ ــوﻓﺔ ﻓ ــﻲ )أ( إﻟ ــﻰ )ج(‬
‫‪place as part of a single‬‬
‫‪Customs transit operation during which one or‬‬ ‫ﺘﺴـ ــﻤﻰ "ﺘراﻨزﻴـ ــت ﺠﻤرﻛـ ــﻲ دوﻟـ ــﻲ" ﻋﻨـ ــدﻤﺎ ﺘـ ــﺘم ﻛﺠـ ــزء ﻤـ ــن ﻋﻤﻠﻴـ ــﺔ‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪more frontiers are crossed in accordance with a‬‬ ‫ﺘراﻨزﻴـت ﺠﻤرﻛـﻲ واﺤـدة ﻴـﺘم ﺨﻼﻟﻬــﺎ ﻋﺒـور ﻨﻘطـﺔ ﺤدودﻴـﺔ واﺤــدة أو‬
‫‪bilateral or multilateral agreement.‬‬
‫‪2. Customs transit is dealt with in Annex E.1. to‬‬ ‫أﻛﺜر وﻓﻘﺎً ﻻﺘﻔﺎﻗﻴﺎت ﺜﻨﺎﺌﻴﺔ أو ﻤﺘﻌددة اﻷطراف‪.‬‬
‫‪the Kyoto Convention‬‬ ‫‪ -2‬اﻟﺘراﻨزﻴت اﻟﺠﻤرﻛﻲ ﻴﺘﻨﺎوﻟﻪ اﻟﻤﻠﺤق ﻫـ‪ 1-‬ﻻﺘﻔﺎﻗﻴـﺔ ﻛﻴوﺘـو ﻟﺴـﻨﺔ‬
‫‪of 1974, Specific Annex E, Chapter 1 of the‬‬
‫‪ ،1974‬اﻟﻤﻠﺤق اﻟﺨﺎص ﻫـ‪ ،‬اﻟﻔﺼـﻝ ‪ 1‬ﻤـن اﺘﻔﺎﻗﻴـﺔ ﻛﻴوﺘـو اﻟﻤﻌدﻟـﺔ‬
‫‪revised Kyoto‬‬
‫‪Convention and the Customs Convention on‬‬ ‫واﻻﺘﻔﺎﻗﻴ ـ ــﺔ اﻟﺠﻤرﻛﻴ ـ ــﺔ ﻟﻠﻨﻘ ـ ــﻝ اﻟ ـ ــدوﻟﻲ ﻟﻠﺒﻀ ـ ــﺎﺌﻊ ﺘﺤ ـ ــت ﻏط ـ ــﺎء إذن‬
‫‪the international transport of goods under‬‬ ‫اﻟﻤرور ‪ TIR‬ﻟﺴﻨﺔ ‪.1975‬‬
‫‪cover of TIR carnets, 1975.‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ‬
‫‪customs terms this term means transport of goods‬‬
‫‪from an office of departure to an office of‬‬ ‫اﻟﻌﺎﻟﻤﻴـﺔ‪ ،‬ﺘﻌﻨـﻲ ﻫـذﻩ اﻟﻌﺒـﺎرة ﻨﻘـﻝ اﻟﺒﻀـﺎﺌﻊ ﻤـن ﻤﻛﺘـب اﻟﻤﻐـﺎدرة إﻟــﻰ‬
‫‪Customs transit‬‬ ‫‪destination under Customs transit.‬‬ ‫ﻤﻛﺘب اﻟوﺼوﻝ ﻋﻠﻰ ﺸﻛﻝ ﺘراﻨزﻴت ﺠﻤرﻛﻲ‪.‬‬ ‫ﻋﻤﻠﻴﺎت اﻟﺘراﻨزﻴت‬
‫‪operation‬‬
‫اﻟﺠﻤرﻛﻲ‬
‫‪See: Annex E.1. to the Kyoto Convention of‬‬
‫‪1974 and Specific Annex E,‬‬ ‫اﻨظ ـ ــر‪ :‬اﻟﻤﻠﺤ ـ ــق ﻫ ـ ـ ـ‪ 1-‬ﻻﺘﻔﺎﻗﻴ ـ ــﺔ ﻛﻴوﺘ ـ ــو ﻟﺴ ـ ــﻨﺔ ‪ 1974‬واﻟﻤﻠﺤ ـ ــق‬
‫‪Chapter 1 of the revised Kyoto Convention.‬‬ ‫اﻟﺨﺎص ﻫـ‪ ،‬اﻟﻔﺼﻝ ‪ 1‬ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‪.‬‬
‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ ‪Under the WCO glossary of international‬‬
‫‪customs terms this term means an entity forming‬‬
‫اﻟﻌﺎﻟﻤﻴﺔ‪ ،‬ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة ﻛﻴﺎن ﻴﺸﻛﻝ ﻤﻨطﻘﺔ ﺠﻤرﻛﻴﺔ ﺘﺤﻝ ﻤﻛـﺎن ‪a Customs territory replacing two or more‬‬
‫‪territories and having in its ultimate state the‬‬ ‫ﻤﻨطﻘﺘﻴن أو أﻛﺜر وﻴﺘﻤﻴز ﻓﻲ ﺸﻛﻠﻪ اﻟﻨﻬﺎﺌﻲ ﺒﺎﻟﺨﺼﺎﺌص اﻟﺘﺎﻟﻴﺔ‪:‬‬
‫‪following characteristics:‬‬
‫‪Customs Union‬‬
‫‪- a common Customs tariff and a common or‬‬ ‫اﻻﺘﺤﺎد اﻟﺠﻤرﻛﻲ‬
‫‪ -‬ﺘﻌرﻓ ـ ـ ــﺔ ﺠﻤرﻛﻴ ـ ـ ــﺔ ﻤﺸ ـ ـ ــﺘرﻛﺔ وﺘﺸـ ـ ـ ـرﻴﻌﺎت ﺠﻤرﻛﻴ ـ ـ ــﺔ ﻤﺸ ـ ـ ــﺘرﻛﺔ أو ‪harmonized Customs legislation for the‬‬
‫;‪application of that tariff‬‬
‫‪- the absence of any Customs duties and charges‬‬ ‫ﻤﺘﺠﺎﻨﺴﺔ ﻟﺘطﺒﻴق ﺘﻠك اﻟﺘﻌرﻓﺔ؛‬
‫‪ -‬ﻋ ــدم وﺠ ــود أي رﺴ ــوم وﺠﺒﺎﻴ ــﺔ ﺠﻤرﻛﻴ ــﺔ ﻟﻬ ــﺎ ﺘ ــﺄﺜﻴر ﻤﻛ ــﺎﻓﺊ ﻓ ــﻲ ‪having equivalent effect in trade between the‬‬
‫‪countries forming the Customs Union in products‬‬
‫اﻟﺘﺠــﺎرة ﺒــﻴن اﻟــدوﻝ اﻟﺘــﻲ ﺘﺸــﻛﻝ اﻻﺘﺤــﺎد اﻟﺠﻤرﻛــﻲ ﻋﻠــﻰ اﻟﻤﻨﺘﺠــﺎت ‪originating entirely in those countries or in‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪products of other countries in respect of which‬‬ ‫اﻟﺘﻲ ﺘﻨﺸـﺄ ﺒﺸـﻛﻝ ﻛﺎﻤـﻝ ﻓـﻲ ﺘﻠـك اﻟـدوﻝ أو ﻤﻨﺘﺠـﺎت اﻟـدوﻝ اﻷﺨـرى‬
‫‪import formalities have been complied with and‬‬
‫‪Customs duties and charges having equivalent‬‬ ‫واﻟﺘﻲ ﺘم اﻻﻟﺘـزام ﺒـﺎﻹﺠراءات اﻟﺠﻤرﻛﻴـﺔ ﻓﻴﻤـﺎ ﻴﺘﻌﻠـق ﺒﻬـﺎ وﺘـم ﻓـرض‬
‫‪effect have been levied or guaranteed and if they‬‬ ‫أو ﻀــﻤﺎن اﻟرﺴــوم واﻟﺠﺒﺎﻴــﺎت اﻟﺠﻤرﻛﻴــﺔ اﻟﺘــﻲ ﻟﻬــﺎ أﺜــر ﻤﻛــﺎﻓﺊ‪ٕ ،‬واذا‬
‫‪have not benefited from a total or partial‬‬
‫ﻟم ﺘﺴﺘﻔد ﻤن اﺴﺘﻌﺎدة اﻟرﺴـوم واﻟﺠﺒﺎﻴـﺎت اﻟﺠﻤرﻛﻴـﺔ ﺒﺸـﻛﻝ ﻛﺎﻤـﻝ أو‬
‫‪drawback of such duties and charges.‬‬
‫‪- the elimination of restrictive regulations of‬‬ ‫ﺠزﺌﻲ‪.‬‬
‫‪commerce within the Customs Union.‬‬ ‫‪ -‬إﻟﻐﺎء اﻷﻨظﻤﺔ اﻟﻤﻘﻴدة ﻟﻠﺘﺠﺎرة داﺨﻝ اﻻﺘﺤﺎد اﻟﺠﻤرﻛﻲ‪.‬‬
‫‪The value of imported goods for the purpose‬‬ ‫ﻗﻴﻤـ ــﺔ اﻟﺴـ ــﻠﻊ اﻟﻤﺴـ ــﺘوردة ﻟﻐـ ــرض ﻓـ ــرض اﻟرﺴـ ــوم اﻟﺠﻤرﻛﻴـ ــﺔ وﻓﻘ ـ ـﺎً‬ ‫اﻟﻘﻴﻤﺔ ﻟﻸﻏراض‬
‫‪customs value‬‬ ‫‪of levying ad valorem customs duties.‬‬
‫ﻟﻠﻘﻴﻤﺔ‪.‬‬ ‫اﻟﺠﻤرﻛﻴﺔ‬
‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ ‪Under the WCO glossary of international‬‬
‫‪customs terms this term means a Customs‬‬
‫اﻟﻌﺎﻟﻤﻴـ ــﺔ‪ ،‬ﺘﻌﻨـ ــﻲ ﻫـ ــذﻩ اﻟﻌﺒـ ــﺎرة إﺠ ـ ـراء ﺠﻤرﻛـ ــﻲ ﻴـ ــﺘم ﺒﻤوﺠﺒـ ــﻪ ﻓـ ــرز ‪procedure under which imported goods are‬‬
‫اﻟﺒﻀــﺎﺌﻊ اﻟﻤﺴــﺘوردة اﻟﺨﺎﻀــﻌﺔ ﻟﺴــﻴطرة اﻟﺠﻤــﺎرك ﻓــﻲ ﻤﻛــﺎن ﻤﺤــدد ‪stored under Customs control in a designated‬‬
‫‪place (a Customs warehouse) without payment of‬‬
‫)ﻤﺴﺘودع ﺠﻤرﻛﻲ( ﺒدون دﻓﻊ رﺴوم وﻀراﺌب اﻻﺴﺘﻴراد‪.‬‬
‫‪import duties and taxes.‬‬
‫‪Customs‬‬
‫‪warehousing‬‬
‫‪Notes:‬‬ ‫ﻤﻼﺤظﺎت‪:‬‬ ‫إﺠراءات اﻟﺘﺨزﻴن‬
‫‪1. Customs warehouses may be for general use‬‬
‫‪procedure‬‬ ‫‪ .1‬ﻗــد ﺘﻛــون اﻟﻤﺴــﺘودﻋﺎت اﻟﺠﻤرﻛﻴــﺔ ﻤﺨﺼﺼــﺔ ﻟﻼﺴــﺘﺨدام اﻟﻌــﺎم‬ ‫اﻟﺠﻤرﻛﻲ‬
‫‪(public Customs warehouses) or for the use of‬‬
‫‪specified persons only (private Customs‬‬ ‫)ﻤﺴـ ــﺘودﻋﺎت ﺠﻤرﻛﻴـ ــﺔ ﻋﺎﻤـ ــﺔ( أو ﻟﻼﺴـ ــﺘﺨدام ﻤـ ــن ﻗﺒـ ــﻝ أﺸـ ــﺨﺎص‬
‫‪warehouses).‬‬ ‫ﻤﻌﻴﻨﻴن ﻓﻘط )ﻤﺴﺘودﻋﺎت ﺠﻤرﻛﻴﺔ ﺨﺎﺼﺔ(‪.‬‬
‫‪2. The Customs warehousing procedure is dealt‬‬
‫‪with in Annex E.3 to the Kyoto Convention of‬‬ ‫‪ .2‬إﺠـ ـراءات اﻟﺘﺨـ ـزﻴن اﻟﺠﻤرﻛ ــﻲ ﻴﺘﻨﺎوﻟﻬ ــﺎ اﻟﻤﻠﺤ ــق ﻫ ـ ـ‪ 3-‬ﻻﺘﻔﺎﻗﻴ ــﺔ‬
‫‪1974 and Specific Annex D, Chapter 1 of the‬‬ ‫ﻛﻴوﺘ ــو ﻟﺴ ــﻨﺔ ‪ 1974‬واﻟﻤﻠﺤ ــق اﻟﺨ ــﺎص د‪ ،‬اﻟﻔﺼ ــﻝ ‪ 1‬ﻤ ــن اﺘﻔﺎﻗﻴ ــﺔ‬
‫‪revised Kyoto Convention.‬‬
‫ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‪.‬‬
‫وﻓﻘـ ـﺎً ﻟﻘ ــﺎﻨون اﻟﺠﻤ ــﺎرك اﻟﻤوﺤ ــد ﻟ ــدوﻝ اﻟﺨﻠ ــﻴﺞ اﻟﻌرﺒ ــﻲ‪ ،‬ﻓ ــﺈن ﻋﺒ ــﺎرة ‪Under the Common Customs Law for the Arab‬‬
‫‪customs zone‬‬ ‫اﻟﻤﻨطﻘﺔ اﻟﺠﻤرﻛﻴﺔ‬
‫“‪States of the Gulf the term “customs zone‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪means that part of the lands or seas subject to the‬‬ ‫"اﻟﻤﻨطﻘ ــﺔ اﻟﺠﻤرﻛﻴ ــﺔ" ﺘﻌﻨ ــﻲ ذﻟ ــك اﻟﺠ ــزء ﻤ ــن اﻷ ارﻀ ــﻲ أو اﻟﺒﺤ ــﺎر‬
‫‪customs control and procedures set forth herein‬‬
‫‪which is of two kinds:‬‬ ‫اﻟﺨﺎﻀﻊ ﻟﺴﻴطرة ٕواﺠراءات اﻟﺠﻤﺎرك اﻟواردة ﺒﻬذا‪ ،‬وﻫـﻲ ﺘﻨﻘﺴـم إﻟـﻰ‬
‫‪(i). Sea customs zone: Which includes‬‬ ‫ﻨوﻋﻴن‪:‬‬
‫‪that part of the sea located between the‬‬
‫)‪ (1‬اﻟﻤﻨطﻘﺔ اﻟﺠﻤرﻛﻴـﺔ اﻟﺒﺤرﻴـﺔ‪ :‬وﺘﺸـﻤﻝ ذﻟـك اﻟﺠـزء ﻤـن‬
‫‪shores and the end boundary of the‬‬
‫‪territorial waters.‬‬ ‫اﻟﺒﺤر اﻟﻛﺎﺌن ﺒﻴن اﻟﺸواطﺊ وﺤدود اﻟﻤﻴﺎﻩ اﻹﻗﻠﻴﻤﻴﺔ‪.‬‬
‫‪(ii) Land customs zone: which covers the‬‬
‫‪lands located between the land‬‬
‫‪boundaries or shores, on the one hand,‬‬ ‫)‪ (2‬اﻟﻤﻨطﻘــﺔ اﻟﺠﻤرﻛﻴــﺔ اﻟﺒرﻴــﺔ‪ :‬ﺘﺸــﻤﻝ اﻷ ارﻀــﻲ اﻟﻛﺎﺌﻨــﺔ‬
‫‪and the internal line on the other hand, to‬‬ ‫ﺒــﻴن اﻟﺤــدود اﻟﺒرﻴــﺔ أو اﻟﺸ ـواطﺊ‪ ،‬ﻤــن ﺠﻬــﺔ‪ ،‬واﻟﺨــط‬
‫‪be prescribed by a resolution by the‬‬
‫‪Minister or the competent authority.‬‬ ‫اﻟ ــداﺨﻠﻲ ﻤ ــن ﺠﻬ ــﺔ أﺨ ــرى‪ ،‬واﻟﺘ ــﻲ ﺘﺤ ــدد ﺒﻘـ ـرار ﻤ ــن‬
‫اﻟوزﻴر أو اﻟﺴﻠطﺔ اﻟﻤﺨﺘﺼﺔ‪.‬‬
‫‪CV‬‬ ‫‪Customs Value‬‬ ‫اﻟﻘﻴﻤﺔ ﻷﻏراض اﻟﺠﻤﺎرك‬ ‫اﻟﻘﻴﻤﺔ ﻷﻏراض اﻟﺠﻤﺎرك‬
‫‪CVC‬‬ ‫‪Customs Valuation Code‬‬ ‫رﻤز اﻟﺘﻘﻴﻴم اﻟﺠﻤرﻛﻲ‬ ‫رﻤز اﻟﺘﻘﻴﻴم اﻟﺠﻤرﻛﻲ‬
‫‪Cash With Order (Or Cash On Delivery): The‬‬ ‫ﻨﻘــداً ﻤــﻊ اﻟطﻠﺒﻴــﺔ )أو ﻨﻘــداً ﻋﻨــد اﻟﺘﺴــﻠﻴم(‪ :‬أﻓﻀــﻝ طرﻴﻘــﺔ ﻟﻠــدﻓﻊ إﻟــﻰ‬
‫‪best possible method of payment for the‬‬
‫‪exporter is payment in advance. Cash with order‬‬ ‫اﻟﻤﺼدر ﻫﻲ اﻟدﻓﻊ ﺴﻠﻔًﺎ‪ .‬وﻴﻌﺘﺒـر اﻟـدﻓﻊ اﻟﻨﻘـدي ﻤـﻊ اﻟطﻠﺒﻴـﺔ أﻓﻀـﻝ‬
‫‪(cwo) avoids any risk on small orders with new‬‬ ‫طرﻴﻘﺔ ﻟﺘﻔﺎدي أﻴﺔ ﻤﺨﺎطر ﺒﺎﻟﻨﺴـﺒﺔ ﻟﻠطﻠﺒﻴـﺎت اﻟﺼـﻐﻴرة ﻤـﻊ ﻤﺸـﺘرﻴن‬
‫‪buyers or where any other uncertainty is‬‬
‫ﺠــدد أو ﻋﻨــد ﺘوﻗــﻊ ﺤــدوث أﻴــﺔ أﻤــور ﺘــدﻋو ﻟﻠﺸــك وﻋــدم اﻟﻴﻘــﻴن‪.‬‬
‫‪cwo‬‬ ‫‪expected. Cash on delivery is similar where‬‬ ‫ﻨﻘداً ﻋﻨد اﻟﺘﺴﻠﻴم‬
‫‪small value goods are sent by Post Parcel‬‬ ‫وﻴﻌﺘﺒ ــر اﻟ ــدﻓﻊ اﻟﻨﻘ ــدي ﻋﻨ ــد اﻟﺘﺴ ــﻠﻴم ﻤﺸ ــﺎﺒﻬﺎً ﻹرﺴ ــﺎﻝ ﺒﻀ ــﺎﺌﻊ ذات‬
‫‪(known as V.P.P) and are released only after‬‬ ‫ﻗﻴﻤﺔ ﻗﻠﻴﻠﺔ ﺒطـرد ﺒرﻴـدي )ﺘﻌـرف ﺒﺎﺴـم ‪ (V.P.P‬وﻴـﺘم اﻹﻓـراج ﻋﻨﻬـﺎ‬
‫‪payment of the invoice value plus c.o.d. charges‬‬
‫ﻓﻘط ﺒﻌد دﻓﻊ ﻗﻴﻤﺔ اﻟﻔﺎﺘورة ﺒﺎﻹﻀـﺎﻓﺔ إﻟـﻰ رﺴـوم اﻟﺘﺴـﻠﻴم ﻋﻨـد اﻟـدﻓﻊ‬
‫اﻟﻨﻘدي‪.‬‬
‫‪Cyclical‬‬ ‫‪Changes in unemployment attributed to cyclical‬‬ ‫اﻟﺘﻐﻴـرات ﻓــﻲ ﻤﻌــدﻻت اﻟﺒطﺎﻟــﺔ اﻟﻤﻨﺴــوﺒﺔ إﻟــﻰ اﻟﺴــﻠوك اﻟــدوري ﻓــﻲ‬ ‫اﻟﺒطﺎﻟﺔ اﻟدورﻴﺔ‬
‫‪Unemployment‬‬ ‫‪behaviour in economic activity.‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫اﻟﻨﺸﺎط اﻻﻗﺘﺼﺎدي‬
‫‪D‬‬
‫‪Documents against Acceptance‬‬ ‫ﺘﺴﻠﻴم اﻟﻤﺴﺘﻨدات ﻟدى اﻟﻘﺒوﻝ‬ ‫ﺘﺴﻠﻴم اﻟﻤﺴﺘﻨدات‬
‫‪D/A‬‬
‫ﻟدى اﻟﻘﺒوﻝ‬
‫‪D/D‬‬ ‫‪Demand Draft‬‬ ‫ﻛﻤﺒﻴﺎﻟﺔ ﺘدﻓﻊ ﻋﻨد اﻟطﻠب‬ ‫ﻛﻤﺒﻴﺎﻟﺔ ﺘدﻓﻊ ﻋﻨد اﻟطﻠب‬
‫‪D/O‬‬ ‫‪Delivery Order‬‬ ‫أﻤر ﺘﺴﻠﻴم‬ ‫أﻤر ﺘﺴﻠﻴم‬
‫‪Documents against Payment‬‬ ‫ﺘﺴﻠﻴم اﻟﻤﺴﺘﻨدات ﻋﻨد اﻟدﻓﻊ‬ ‫ﺘﺴﻠﻴم اﻟﻤﺴﺘﻨدات ﻋﻨد‬
‫‪D/P‬‬
‫اﻟدﻓﻊ‬
‫‪D/S‬‬ ‫‪Days after Sight‬‬ ‫ﻴوﻤﺎً ﺒﻌد اﻻطﻼع‬ ‫ﻴوﻤﺎً ﺒﻌد اﻻطﻼع‬
‫‪Unless there is an express statement to the‬‬ ‫ﻤﺎ ﻟم ﻴﻛن ﻫﻨﺎك ﻨص ﺼرﻴﺢ ﺒﺨﻼﻓـﻪ‪ ،‬ﻓـﺈن اﻟﻛﻤﺒﻴـﺎﻻت‪ ،‬ﺒﺎﺴـﺘﺜﻨﺎء‬
‫‪contrary bills of exchange, except 'sight' bills,‬‬
‫‪fall due for payment three days, known as days‬‬ ‫اﻟﻛﻤﺒﻴــﺎﻻت اﻟﺘــﻲ ﺘــدﻓﻊ ﻋﻨــد اﻻطــﻼع‪ ،‬ﺘﺼــﺒﺢ ﻤﺴــﺘﺤﻘﺔ اﻟــدﻓﻊ ﺒﻌــد‬
‫‪of grace', after the period for which the bill has‬‬ ‫‪ 3‬أﻴــﺎم "ﺘﻌــرف ﺒﺄﻴــﺎم اﻟﺴــﻤﺎح" ﻤــن ﺘــﺎرﻴﺦ اﺴــﺘﺤﻘﺎﻗﻬﺎ ﻟﻠــدﻓﻊ‪ .‬وﻫﻛــذا‬
‫‪Days Of Grace‬‬ ‫‪been drawn. Thus, a three-month bill, dated 8th‬‬ ‫ﻓﺘرة اﻟﺴﻤﺎح‬
‫ﻓ ــﺈن اﻟﻛﻤﺒﻴﺎﻟ ــﺔ اﻟﻤؤرﺨ ــﺔ ﺒﺤﻴ ــث ﺘﺴ ــﺘﺤق اﻟ ــدﻓﻊ ﺒﻌ ــد ﺜﻼﺜ ــﺔ ﺸ ــﻬور‬
‫‪January, will fall due for payment on 11th April.‬‬
‫اﻋﺘﺒـ ــﺎ اًر ﻤـ ــن ﺘـ ــﺎرﻴﺦ ‪ 8‬ﻴﻨـ ــﺎﻴر ﺘﺼـ ــﺒﺢ ﻤﺘوﺠﺒـ ــﺔ اﻟـ ــدﻓﻊ ﺒﺘـ ــﺎرﻴﺦ ‪11‬‬
‫أﺒرﻴﻝ‪.‬‬
‫‪DDV‬‬ ‫‪Deductive Value Method‬‬ ‫طرﻴﻘﺔ اﻟﻘﻴﻤﺔ اﻻﺴﺘﻨﺘﺎﺠﻴﺔ‬ ‫طرﻴﻘﺔ اﻟﻘﻴﻤﺔ اﻻﺴﺘﻨﺘﺎﺠﻴﺔ‬
‫‪A document similar to an invoice in that it‬‬ ‫ﻤﺴﺘﻨد ﻤﺸﺎﺒﻪ ﻟﻠﻔﺎﺘورة ﺤﻴث ﻴوﻀﺢ اﻟﻤﺒﻠﻎ اﻟﻤﺴـﺘﺤق ﻤـن اﻟﻤﺸـﺘري‬
‫‪shows the sum owed by the purchaser to the‬‬
‫‪supplier of the goods. It may be issued to‬‬ ‫إﻟ ــﻰ ﻤ ــورد اﻟﺒﻀ ــﺎﺌﻊ‪ .‬وﻴﺠ ــوز إﺼ ــدارﻩ ﻤﻛﻤـ ـﻼً ﻟﻠﻔ ــﺎﺘورة ﻓ ــﻲ ﺤﺎﻟ ــﺔ‬
‫‪Debit Note‬‬ ‫إﺸﻌﺎر ﻤدﻴن‬
‫‪supplement an invoice when the item has been‬‬ ‫ﺤذف أﺤد اﻟﺒﻨود أو ﺤدوث ﺨطـﺄ ﻴـﺘم ﺒﻤوﺠﺒـﻪ اﺤﺘﺴـﺎب ﻗﻴﻤـﺔ أﻗـﻝ‬
‫‪omitted or on which an error of undercharge has‬‬
‫ﻤن اﻟﻘﻴﻤﺔ اﻟﻔﻌﻠﻴﺔ‪.‬‬
‫‪been made.‬‬
‫‪Decision‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ ‪Under the WCO glossary of international‬‬ ‫اﻟﻘرار‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫اﻟﻌﺎﻟﻤﻴــﺔ‪ ،‬ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة اﻟﺘﺼــرف اﻟﻔــردي اﻟــذي ﺒﻤوﺠﺒــﻪ ﺘﺘﺨــذ ‪customs terms this term means the individual act‬‬
‫‪by which the Customs decide upon a matter‬‬
‫‪relating to Customs law.‬‬ ‫اﻟﺠﻤﺎرك ﻗ ار اًر ﺒﺸﺄن ﻤﺴﺄﻟﺔ ﺘﺘﻌﻠق ﺒﻘﺎﻨون اﻟﺠﻤﺎرك‪.‬‬

‫‪See: General Annex, Chapter 2 of the revised‬‬


‫اﻨظ ـ ـ ـ ـ ــر اﻟﻤﻠﺤ ـ ـ ـ ـ ــق اﻟﻌ ـ ـ ـ ـ ــﺎم‪ ،‬اﻟﻔﺼ ـ ـ ـ ـ ــﻝ ‪ 2‬ﻤ ـ ـ ـ ـ ــن اﺘﻔﺎﻗﻴ ـ ـ ـ ـ ــﺔ ﻛﻴوﺘ ـ ـ ـ ـ ــو‬
‫‪Kyoto Convention.‬‬
‫اﻟﻤﻌدﻟﺔ‪.‬‬
‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ ‪Under the WCO glossary of international‬‬
‫‪customs terms this term means any person who‬‬
‫اﻟﻌﺎﻟﻤﻴــﺔ‪ ،‬ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة أي ﺸــﺨص ﻴﻘــدم إﻗ ـ ار اًر ﺒﺎﻟﺒﻀــﺎﺌﻊ أو ‪makes a Goods declaration or in whose name‬‬
‫‪Declarant‬‬ ‫‪such a declaration is made.‬‬ ‫اﻟذي ﻴﺤرر ذﻟك اﻹﻗرار ﺒﺎﺴﻤﻪ‪.‬‬ ‫ﻤﻘدم اﻹﻗرار‬
‫اﻨظ ـ ـ ـ ـ ــر اﻟﻤﻠﺤ ـ ـ ـ ـ ــق اﻟﻌ ـ ـ ـ ـ ــﺎم‪ ،‬اﻟﻔﺼ ـ ـ ـ ـ ــﻝ ‪ 2‬ﻤ ـ ـ ـ ـ ــن اﺘﻔﺎﻗﻴ ـ ـ ـ ـ ــﺔ ﻛﻴوﺘ ـ ـ ـ ـ ــو‬
‫‪See: General Annex, Chapter 2 of the revised‬‬
‫‪Kyoto Convention.‬‬ ‫اﻟﻤﻌدﻟﺔ‪.‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ‬
‫‪customs terms this term means any declaration‬‬
‫‪required to be made or produced to the Customs‬‬ ‫اﻟﻌﺎﻟﻤﻴـ ــﺔ‪ ،‬ﺘﻌﻨـ ــﻲ ﻫـ ــذﻩ اﻟﻌﺒـ ــﺎرة أي إﻗ ـ ـرار ﻴﻛـ ــون ﻤطﻠوﺒ ـ ـﺎً ﻋﻤﻠـ ــﻪ أو‬
‫‪upon the arrival or departure of means of‬‬ ‫ﺘﻘدﻴﻤ ـ ــﻪ إﻟ ـ ــﻰ اﻟﺠﻤ ـ ــﺎرك ﻋﻨـ ـ ـد وﺼ ـ ــوﻝ أو ﻤﻐ ـ ــﺎدرة وﺴ ـ ــﺎﺌﻝ اﻟﻨﻘ ـ ــﻝ‬
‫‪Declaration of‬‬ ‫‪transport for commercial use, by the person‬‬
‫اﻟﻤﺨﺼﺼﺔ ﻟﻼﺴﺘﺨدام اﻟﺘﺠﺎري‪ ،‬وذﻟك ﻤن ﻗﺒﻝ اﻟﺸﺨص اﻟﻤﺴـؤوﻝ‬
‫‪Arrival or‬‬ ‫‪responsible for the means of transport for‬‬ ‫إﻗرار اﻟوﺼوﻝ أو إﻗرار‬
‫‪Declaration of‬‬ ‫‪commercial use, and containing the necessary‬‬ ‫ﻋــن وﺴــﺎﺌﻝ اﻟﻨﻘــﻝ اﻟﻤﺨﺼﺼــﺔ ﻟﻼﺴــﺘﺨدام اﻟﺘﺠــﺎري‪ ،‬واﻟــذي ﻴﺤﺘــوي‬
‫‪particulars relating to the means of transport for‬‬ ‫اﻟﻤﻐﺎدرة‬
‫‪Departure‬‬ ‫ﻋﻠـ ــﻰ اﻟﺒﻴﺎﻨـ ــﺎت اﻟﻀـ ــرورﻴﺔ اﻟﻤﺘﻌﻠﻘـ ــﺔ ﺒوﺴـ ــﺎﺌﻝ اﻟﻨﻘـ ــﻝ اﻟﻤﺨﺼﺼـ ــﺔ‬
‫‪commercial use and to the journey, cargo, stores,‬‬
‫‪crew or passengers.‬‬ ‫ﻟﻼﺴﺘﺨدام اﻟﺘﺠﺎري وﻛذﻟك اﻟرﺤﻠﺔ‪ ،‬اﻟﺒﻀﺎﻋﺔ‪ ،‬اﻟﻤﺨـﺎزن‪ ،‬اﻟطـﺎﻗم أو‬
‫اﻟرﻛﺎب‪.‬‬
‫‪See: Specific Annex J, Chapter 3 of the revised‬‬
‫‪Kyoto Convention.‬‬ ‫اﻨظر اﻟﻤﻠﺤق اﻟﺨﺎص ي‪ ،‬اﻟﻔﺼﻝ‪ 3‬ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‪.‬‬
‫‪Declaration of‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ ‪Under the WCO glossary of international‬‬
‫‪Origin‬‬ ‫‪customs terms this term means an appropriate‬‬ ‫إﻗرار اﻟﻤﻨﺸﺄ‬
‫اﻟﻌﺎﻟﻤﻴﺔ‪ ،‬ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة ﺒﻴﺎن ﺒﻤﻨﺸﺄ اﻟﺒﻀﺎﻋﺔ ﻴﺤرر ﻓﻴﻤﺎ ﻴﺘﻌﻠـق ‪statement as to the origin of the goods made, in‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

connection with their exportation, by the ‫ اﻟﻤﺼـدر أو‬،‫ اﻟﻤـورد‬،‫ اﻟﻤﻨﺘﺞ‬،‫ﺒﺘﺼدﻴرﻫﺎ ﻤن ﻗﺒﻝ اﻟﺸرﻛﺔ اﻟﻤﺼﻨﻌﺔ‬
manufacturer, producer, supplier, exporter or
other competent person on the commercial ‫ﺸ ــﺨص ﻤﻌﻨ ــﻲ آﺨ ــر ﻋﻠ ــﻰ اﻟﻔ ــﺎﺘورة اﻟﺘﺠﺎرﻴ ــﺔ أو أي ﻤﺴ ــﺘﻨد آﺨ ــر‬
invoice or any other document relating to the .‫ﻴﺘﻌﻠق ﺒﺎﻟﺒﻀﺎﻋﺔ‬
goods.

See: Annex D.2. to the Kyoto Convention of


1974 and Specific Annex K, ‫ واﻟﻤﻠﺤـق اﻟﺨـﺎص‬1974 ‫ ﻻﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو ﻟﺴﻨﺔ‬2-‫ اﻟﻤﻠﺤق د‬:‫اﻨظر‬
Chapters 2 and 3 of the revised Kyoto
.‫ ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‬3 ‫ و‬2 ‫ك – اﻟﻔﺼوﻝ‬
Convention.
Decreasing Returns
A long run production concept where a doubling ‫ﻤﻔﻬـ ــوم إﻨﺘـ ــﺎج ﺒﻌﻴـ ــد اﻟﻤـ ــدى ﺤﻴـ ــث إن ﻤﻀـ ــﺎﻋﻔﺔ ﺠﻤﻴـ ــﻊ ﻋﻨﺎﺼـ ــر‬ ‫اﻟﻌواﺌد اﻟﻤﺘﻨﺎﻗﺼﺔ ﻋﻠﻰ‬
of all factor inputs results in less than double the
to Scale (DRS)
amount of output. .‫اﻟﻤدﺨﻼت ﺘؤدي إﻟﻰ أﻗﻝ ﻤن ﻤﻀﺎﻋﻔﺔ ﻛﻤﻴﺔ اﻟﻤﺨرﺠﺎت‬ ‫اﻟﺤﺠم‬
One of the functions performed by money is ‫ﺘﺘﻤﺜــﻝ إﺤــدى اﻟوظــﺎﺌف اﻟﺘــﻲ ﺘؤدﻴﻬــﺎ اﻟﻨﻘــود ﻓــﻲ أﻨﻬــﺎ ﺘﺨــدم ﻛوﺴــﻴﻠﺔ‬
serving as a means for making deferred
payments, this arising out of its function as a .‫ وﻫــذا ﻴﻨﺸــﺄ ﻋــن وظﻴﻔﺘﻬــﺎ ﻛوﺴــﻴط ﻟﻠﺘﺒــﺎدﻝ‬،‫ﻟــدﻓﻊ اﻟــدﻓﻌﺎت اﻟﻤؤﺠﻠــﺔ‬
medium of exchange. Undertakings to make ‫وﺘﺒــرم اﻟﺘﻌﻬــدات ﻟــدﻓﻊ اﻟــدﻓﻌﺎت ﻤﺴــﺘﻘﺒﻼً ﻓﻘــط ﻓــﻲ ﺤﺎﻟــﺔ اﻟﻘﺒــوﻝ ﺒــﺄن‬
Deferred Payments payments at some future date will be entered ‫اﻟدﻓﻌﺎت اﻟﻤؤﺠﻠﺔ‬
‫ﻗﻴﻤــﺔ اﻟﻤــﺎﻝ ﺴــﺘظﻝ ﻤﺴــﺘﻘرة ﺨــﻼﻝ اﻟﻔﺘ ـرة اﻟﻤﻤﺘــدة ﺒــﻴن ﺘﻛﺒــد اﻟــدﻴن‬
into only if it is accepted that the value of
money is likely to remain stable during the .‫وﺴدادﻩ‬
interval which elapses between the incurring of
the debt and its settlement.
To deliberately reduce the level of economic ‫ ﻤــن اﻟﻤــرﺠﺢ أن‬.‫اﻟﺘﺨﻔــﻴض اﻟﻤﺘﻌﻤــد ﻟﻤﺴــﺘوى اﻟﻨﺸــﺎط اﻻﻗﺘﺼــﺎدي‬
activity. This is most likely to be necessary
because there is an excess level of demand and ‫ﺘﻛون ﻫذﻩ اﻟﺨطوة ﻀرورﻴﺔ ﺒﺴﺒب وﺠود ﻤﺴﺘوى طﻠب ﻤرﺘﻔﻊ وﻫذا‬
Deflate this is leading to demand-pull inflation. ‫ وﻗـد ﺘﺸـﻤﻝ اﻟﺴﻴﺎﺴـﺎت‬.‫ﻴؤدي إﻟﻰ ﺘﻀـﺨم ﻨـﺎﺘﺞ ﻋـن ﻀـﻐط اﻟطﻠـب‬ ‫ﻴﻨﻛﻤش‬
Deflationary policies could include cutting
‫اﻻﻨﻛﻤﺎﺸ ــﻴﺔ ﺨﻔ ــض اﻟﻨﻔﻘ ــﺎت اﻟﺤﻛوﻤﻴ ــﺔ وزﻴ ــﺎدة اﻟﻀـ ـراﺌب أو زﻴ ــﺎدة‬
government expenditure, increasing taxes or
raising interest rates. .‫أﺴﻌﺎر اﻟﻔﺎﺌدة‬
Deflation A decline in the aggregate price level over some ‫اﻨﺨﻔ ــﺎض ﻓ ــﻲ ﻤﺴ ــﺘوى اﻷﺴ ــﻌﺎر اﻟﻤﺠﻤ ــﻊ ﻋﻠ ــﻰ ﻤ ــدى ﻓﺘـ ـرة زﻤﻨﻴ ــﺔ‬ ‫اﻻﻨﻛﻤﺎش‬

Tel: 00442071937439 ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ www.pbf.org.ps :‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‬


Fax: 00442076919431 ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ info@pbf.org.ps :‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪defined time period.‬‬ ‫ﻤﺤددة‪.‬‬


‫‪Using the level of government expenditure and‬‬ ‫اﺴــﺘﺨدام ﻤﺴــﺘوى اﻟﻨﻔﻘــﺎت اﻟﺤﻛوﻤﻴــﺔ واﻟﻀ ـراﺌب ﻟﺘﺨﻔــﻴض ﻤﺴــﺘوى‬
‫‪Deflationary fiscal‬‬
‫‪taxation to reduce the level of aggregate demand‬‬
‫اﻟطﻠ ـ ــب اﻟﻛﻠ ـ ــﻲ ﻓ ـ ــﻲ اﻻﻗﺘﺼ ـ ــﺎد‪ .‬وﻗ ـ ــد ﺘﺸ ـ ــﻤﻝ اﻟﺴﻴﺎﺴ ـ ــﺎت اﻟﻤﺎﻟﻴ ـ ــﺔ‬ ‫اﻟﺴﻴﺎﺴﺔ اﻟﻤﺎﻟﻴﺔ‬
‫‪in the economy. Deflationary fiscal policies‬‬
‫‪policy‬‬
‫‪could include: Increasing interest rates‬‬ ‫اﻻﻨﻛﻤﺎﺸﻴﺔ‪ :‬زﻴﺎدة أﺴﻌﺎر اﻟﻔﺎﺌدة‪ ،‬ﻋﻤﻠﻴﺎت اﻟﺴوق اﻟﻤﻔﺘوﺤﺔ‪.‬‬ ‫اﻻﻨﻛﻤﺎﺸﻴﺔ‬
‫‪Open market operations‬‬
‫‪An order or letter of authority addressed to a‬‬ ‫أﻤـر أو ﺨطـﺎب ﺘﻔــوﻴض ﻴوﺠـﻪ إﻟـﻰ ﺸــرﻛﺔ ﺸـﺤن أو أﻤـﻴن ﻤﺴــﺘودع‬
‫‪shipping company or Warehouse keeper or an‬‬
‫‪Delivery Order‬‬ ‫‪authorised agent to deliver certain goods to a‬‬ ‫أو وﻛﻴــﻝ ﻤﻔــوض ﻟﺘﺴــﻠﻴم ﺒﻀــﺎﺌﻊ ﻤﻌﻴﻨــﺔ إﻟــﻰ ﺸــﺨص ﻴﻛــون اﺴــﻤﻪ‬ ‫أﻤر ﺘﺴﻠﻴم‬
‫‪person named therein or to bearer.‬‬ ‫ﻤذﻛو ًار ﻓﻴﻪ أو ﻟﺤﺎﻤﻠﻪ‪.‬‬
‫‪Methods of indicating whether the sender or the‬‬ ‫طــرق ﻟﻺﺸــﺎرة إن ﻛــﺎن اﻟﻤرﺴــﻝ أو اﻟﻤرﺴــﻝ إﻟﻴــﻪ ﺴــﻴدﻓﻊ ﻤﺼــﺎرﻴف‬
‫‪consignee shall pay the delivery charges on a‬‬
‫‪consignment of goods or whether the charge‬‬ ‫ﺘﺴﻠﻴم ﺸﺤﻨﺔ ﻤن اﻟﺒﻀـﺎﺌﻊ أو إن ﻛﺎﻨـت اﻟﻤﺼـﺎرﻴف ﺴـﻴﺘم اﻗﺘﺴـﺎﻤﻬﺎ‬
‫‪shall be divided between them. When Goods are‬‬ ‫ﺒﻴﻨﻬﻤـ ــﺎ‪ .‬وﻋﻨـ ــد ﺸـ ــﺤن اﻟﺒﻀـ ــﺎﺌﻊ ﻋﻠـ ــﻰ أﺴـ ــﺎس "أﺠ ـ ـرة اﻟﻨﻘـ ــﻝ ﻋﻨـ ــد‬
‫‪despatched Carr. Fwd. (Carriage Forward) the‬‬
‫اﻻﺴــﺘﻼم" ﻴﻘــوم اﻟﻤرﺴــﻝ إﻟﻴــﻪ ﺒــدﻓﻊ ﻤﺼــﺎرﻴف اﻟﺘﺴــﻠﻴم‪ ،‬وﻟﻛــن إذا ﺘــم‬
‫‪Delivery, Terms Of‬‬ ‫‪consignee pays the delivery charge, but if they‬‬ ‫ﺸروط اﻟﺘﺴﻠﻴم‬
‫‪are sent Carr. Pd. (Carriage Paid) the sender will‬‬ ‫إرﺴـ ـ ــﺎﻟﻬﺎ ﻋﻠـ ـ ــﻰ أﺴـ ـ ــﺎس "أﺠ ـ ـ ـرة اﻟﻨﻘـ ـ ــﻝ ﻤدﻓوﻋـ ـ ــﺔ" ﺴـ ـ ــﻴﻘوم اﻟﻤرﺴـ ـ ــﻝ‬
‫;‪pay. Other terms of delivery include c.&f., C.i.f‬‬ ‫ﺒﺎﻟ ــدﻓﻊ‪.‬وﺘﺸ ــﻤﻝ ﺸ ــروط اﻟﺘﺴ ــﻠﻴم اﻷﺨ ــرى‪ :‬اﻟﺘﻛﻠﻔ ــﺔ وأﺠـ ـرة اﻟﺸ ــﺤن‪،‬‬
‫‪ex warehouse; ex-works; f.o.b; f.o.r.‬‬
‫اﻟﺘﻛﻠﻔــﺔ واﻟﺘــﺄﻤﻴن وأﺠـرة اﻟﺸــﺤن‪ ،‬ﺘﺴــﻠﻴم اﻟﻤﺴــﺘودع‪ ،‬ﺘﺴــﻠﻴم اﻟﻤﺼــﻨﻊ‪،‬‬
‫ﺘﺴﻠﻴم ظﻬر اﻟﻨﺎﻗﻠﺔ‪ ،‬ﺘﺴﻠﻴم ﻋرﺒﺔ اﻟﺴﻛﺔ اﻟﺤدﻴد‪.‬‬
‫‪One of the two words economists uses most; the‬‬ ‫إﺤـ ــدى ﻛﻠﻤﺘـ ــﻴن ﻴﺴـ ــﺘﻌﻤﻠﻬﻤﺎ ﺨﺒ ـ ـراء اﻻﻗﺘﺼـ ــﺎد ﺒﺸـ ــﻛﻝ ﻤﻛﺜـ ــف‪ ،‬أﻤـ ــﺎ‬
‫‪other is SUPPLY. These are the twin driving‬‬
‫‪forces of the market economy. Demand is not‬‬ ‫اﻟﻛﻠﻤ ـ ــﺔ اﻷﺨ ـ ــرى ﻓﻬ ـ ــﻲ اﻟﻌ ـ ــرض‪ .‬وﺘﻤﺜ ـ ــﻝ ﻫﺎﺘ ـ ــﺎن اﻟﻛﻠﻤﺘ ـ ــﺎن اﻟﻘ ـ ــوة‬

‫‪Demand‬‬
‫‪just about measuring what people want; for‬‬ ‫اﻟﻤزدوﺠــﺔ اﻟداﻓﻌــﺔ ﻻﻗﺘﺼــﺎد اﻟﺴــوق‪ .‬وﻻ ﻴﺘﻌﻠــق اﻟطﻠــب ﺒﻘﻴــﺎس ﻤــﺎ‬ ‫اﻟطﻠب‬
‫‪economists, it refers to the amount of a good or‬‬
‫ﻴرﻴــدﻩ اﻟﻨــﺎس ﻓﻘــط؛ وﺒﺎﻟﻨﺴــﺒﺔ ﻟﺨﺒـراء اﻻﻗﺘﺼــﺎد‪ ،‬ﺘﺸــﻴر ﻛﻠﻤــﺔ اﻟطﻠــب‬
‫‪service that people are both willing and able to‬‬
‫‪buy. When demand changes, economists explain‬‬ ‫إﻟﻰ اﻟﻛﻤﻴﺔ اﻟﺘﻲ ﻴرﻏب اﻟﻨﺎس وﻟدﻴﻬم اﻟﻘدرة ﻋﻠﻰ ﺸراﺌﻬﺎ ﻤـن ﺴـﻠﻌﺔ‬
‫‪this in one of two ways.‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫أو ﺨدﻤــﺔ ﻤــﺎ‪ .‬وﻋﻨــدﻤﺎ ﻴﺘﻐﻴــر اﻟطﻠــب ﻴﻔﺴــر ﺨﺒ ـراء اﻻﻗﺘﺼــﺎد ﻫــذا‬
‫‪Policymakers seek to manipulate aggregate‬‬
‫‪demand to keep the economy growing as fast as‬‬ ‫ﺒﺈﺤدى طرﻴﻘﺘﻴن‪.‬‬
‫‪is possible without pushing up INFLATION.‬‬
‫‪Keynesians try to manage demand through‬‬
‫ﻴﺴ ـ ــﻌﻰ ﺼ ـ ــﻨﺎع اﻟﺴﻴﺎﺴ ـ ــﺎت إﻟ ـ ــﻰ اﻟ ـ ــﺘﺤﻛم ﺒﺎﻟطﻠ ـ ــب اﻟﻛﻠ ـ ــﻲ ﻟﺠﻌ ـ ــﻝ‬
‫‪FISCAL POLICY; monetarists prefer to use the‬‬
‫‪MONEY SUPPLY. A shift in the demand curve‬‬ ‫اﻻﻗﺘﺼــﺎد ﻴﻨﻤــو ﺒﺎﻟﺴــرﻋﺔ اﻟﻤﻤﻛﻨــﺔ ﺒــدون زﻴــﺎدة اﻟﺘﻀــﺨم‪ .‬وﻴﺤــﺎوﻝ‬
‫‪occurs when the amount demanded would be‬‬ ‫اﻟﻛﻴﻨزﻴــون إدارة اﻟطﻠــب ﻤــن ﺨــﻼﻝ اﻟﺴﻴﺎﺴــﺔ اﻟﻤﺎﻟﻴــﺔ‪ ،‬أﻤــﺎ اﻟﻨﻘــدﻴون‬
‫‪different from what it was previously at any‬‬
‫‪chosen price.‬‬ ‫ﻓﻴﻔﻀـ ــﻠون اﺴـ ــﺘﺨدام ﻋـ ــرض اﻟﻨﻘـ ــد‪ .‬وﻴﺤـ ــدث اﻟﺘﻐﻴـ ــر ﻓـ ــﻲ ﻤﻨﺤﻨـ ــﻰ‬
‫اﻟطﻠب ﻋﻨدﻤﺎ ﺘﻛون اﻟﻛﻤﻴـﺔ اﻟﻤطﻠوﺒـﺔ ﻤﺨﺘﻠﻔـﺔ ﻋﻤـﺎ ﻛﺎﻨـت ﻋﻠﻴـﻪ ﻓـﻲ‬
‫اﻟﺴﺎﺒق ﻋﻨد أي ﺴﻌر ﻤﺨﺘﺎر‪.‬‬
‫‪Measures the relationship between the PRICE of‬‬ ‫ﻴﻘــﻴس اﻟﻌﻼﻗــﺔ ﺒــﻴن ﺴــﻌر اﻟﺴــﻠﻌﺔ واﻟﻛﻤﻴــﺔ اﻟﻤطﻠوﺒــﺔ ﻤﻨﻬــﺎ‪ .‬وﻋــﺎدة‬
‫‪a good and the amount of it demanded. Usually,‬‬
‫‪as the price rises, fewer people are willing and‬‬ ‫ﻛﻠﻤــﺎ ارﺘﻔــﻊ اﻟﺴــﻌر ﺴــﻴﻛون ﻫﻨــﺎك اﻟﻘﻠﻴــﻝ ﻤــن اﻟﻨــﺎس ﻤﻤــن ﻴرﻏﺒــون‬
‫‪able to buy it; in other words, demand falls (but‬‬ ‫وﻟدﻴﻬم اﻟﻘدرة ﻋﻠﻰ ﺸراﺌﻬﺎ‪ .‬وﺒﻤﻌﻨﻰ آﺨر ﻴﻨﺨﻔض اﻟطﻠـب )اﻨظـر‪:‬‬
‫‪see GIFFEN GOODS, NORMAL GOODS and‬‬
‫اﻟﺴﻠﻊ اﻟﻔﺎﺨرة‪ ،‬اﻟﺴﻠﻊ اﻟﻌﺎدﻴﺔ واﻟﺴﻠﻊ اﻟردﻴﺌﺔ(‪.‬‬
‫‪INFERIOR GOODS).‬‬
‫‪A movement along the demand curve occurs‬‬ ‫وﺘﺤ ــدث ﺤرﻛ ــﺔ ﻋﻠ ــﻰ اﻤﺘ ــداد ﻤﻨﺤﻨ ــﻰ اﻟطﻠ ــب ﻋﻨ ــدﻤﺎ ﻴ ــؤدي ﺘﻐﻴ ــر‬
‫‪when a price change alters the quantity‬‬ ‫اﻟﺴــﻌر إﻟــﻰ ﺘﻐﻴﻴــر اﻟﻛﻤﻴــﺔ اﻟﻤطﻠوﺒــﺔ؛ وﻟﻛــن إذا ﻋــﺎد اﻟﺴــﻌر إﻟــﻰ‬
‫‪demanded; but if the price were to go back to‬‬
‫ﻤﻨﺤﻨﻰ اﻟطﻠب‬
‫اﻟﻤﺴــﺘوى اﻟــذي ﻛــﺎن ﻋﻠﻴــﻪ ﺴــﺎﺒﻘﺎً‪ ،‬ﺴــﺘﻌود اﻟﻛﻤﻴــﺔ اﻟﻤطﻠوﺒــﺔ أﻴﻀ ـﺎً‬
‫‪Demand Curve‬‬
‫‪where it was before, so would the amount‬‬
‫‪demanded. A shift in the demand curve occurs‬‬ ‫إﻟــﻰ ﻤﺴــﺘواﻫﺎ اﻟﺴــﺎﺒق‪ .‬وﻴﺤــدث اﻟﺘﻐﻴــر ﻓــﻲ ﻤﻨﺤﻨــﻰ اﻟطﻠــب ﻋﻨــدﻤﺎ‬
‫‪when the amount demanded would be different‬‬
‫‪from what it was previously at any chosen price,‬‬ ‫ﺘﻛــون اﻟﻛﻤﻴــﺔ اﻟﻤطﻠوﺒــﺔ ﻤﺨﺘﻠﻔــﺔ ﻋﻤــﺎ ﻛﺎﻨــت ﻋﻠﻴــﻪ ﺴــﺎﺒﻘﺎً ﻋﻨــد أي‬
‫‪for example, if there is no change in the market‬‬ ‫ﺴﻌر ﻤﺨﺘﺎر‪ ،‬وﻋﻠﻰ ﺴﺒﻴﻝ اﻟﻤﺜـﺎﻝ إذا ﻟـم ﻴﻛـن ﻫﻨـﺎك أي ﺘﻐﻴـر ﻓـﻲ‬
‫‪price, but demand rises or falls. The slope of the‬‬
‫‪demand curve indicates the ELASTICITY of‬‬ ‫ﺴ ــﻌر اﻟﺴ ــوق‪ ،‬ﺒ ــﻝ إن اﻟطﻠ ــب ﻴرﺘﻔ ــﻊ أو ﻴ ــﻨﺨﻔض‪ .‬وﻴﺸ ــﻴر ﻤﻴ ــﻝ‬
‫‪demand. For approaches to modelling demand‬‬ ‫ﻤﻨﺤﻨﻰ اﻟطﻠب إﻟﻰ ﻤروﻨﺔ اﻟطﻠب‪ .‬وﻟﻠﺤﺼوﻝ ﻋﻠﻰ ﻤﻌﻠوﻤﺎت ﻋن‬
‫‪see REVEALED PREFERENCE.‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫أﺴﺎﻟﻴب ﺘﺤدﻴد ﻨﻤﺎذج اﻟطﻠب‪ ،‬اﻨظر اﻷوﻟوﻴﺎت اﻟظﺎﻫرة‪.‬‬


‫‪This term relates to the charges fixed by the‬‬ ‫ﻫــذﻩ اﻟﻌﺒــﺎرة ﺘﺘﻌﻠــق ﺒﺎﻟرﺴــوم اﻟﺘــﻲ ﻴﻔرﻀــﻬﺎ ﻤﺠﻠــس اﻟﻤ ـواﻨﺊ ﻋﻠــﻰ‬
‫‪Harbours Board on ships/cargo delayed in‬‬
‫‪harbour in excess of the permissible clearance or‬‬ ‫اﻟﺴـ ــﻔن‪/‬اﻟﺸـ ــﺤﻨﺎت اﻟﺘـ ــﻲ ﺘﺘـ ــﺄﺨر ﻓـ ــﻲ اﻟﻤﻴﻨـ ــﺎء ﻟﻔﺘ ـ ـرة ﺘﺘﺠـ ــﺎوز ﻤـ ــدة‬
‫‪delivery period. (!t however, does not affect the‬‬ ‫اﻟﺘﺨﻠ ــﻴص أو اﻟﺘﺴ ــﻠﻴم اﻟﻤﺴ ــﻤوح ﺒﻬ ــﺎ‪ .‬وﻫ ــﻲ ﻻ ﺘ ــؤﺜر ﻋﻠ ــﻰ ﻗﻴﻤ ــﺔ‬
‫‪value of the goods but any considerable delay in‬‬
‫‪Demurrage‬‬ ‫اﻟﺒﻀﺎﺌﻊ‪ ،‬ﻟﻛن أي ﺘﺄﺨﻴر ﻤﻠﻤوس ﻓﻲ إﻨﺠﺎز اﻹﺠراءات اﻟﺠﻤرﻛﻴـﺔ‬ ‫رﺴوم اﻷرﻀﻴﺎت‬
‫‪processing/completion of customs formalities is‬‬
‫‪bound to cause additional burden on the‬‬ ‫ﻤــن ﺸــﺄﻨﻪ أن ﻴﺘﺴــﺒب ﺒﺄﻋﺒــﺎء إﻀــﺎﻓﻴﺔ ﻋﻠــﻰ اﻟﻤﺴــﺘورد ﻨظـ ًار ﻟﺘـراﻛم‬
‫‪importer by way of demurrage accumulation.‬‬ ‫رﺴـ ـ ــوم اﻷرﻀـ ـ ــﻴﺎت‪ .‬وﺒﺎﻟﺘـ ـ ــﺎﻟﻲ ﻓـ ـ ــﺈن ﺴـ ـ ــرﻋﺔ اﻟﺘﺨﻠـ ـ ــﻴص ﺘﺴـ ـ ــﺎﻋد‬
‫‪Hence speedy clearance helps importers as well‬‬
‫‪as avoid congestion in the wharf.‬‬ ‫اﻟﻤﺴﺘوردﻴن وﺘؤدي إﻟﻰ ﺘﻔﺎدي اﻻزدﺤﺎم ﻓﻲ اﻟﻤﻴﻨﺎء‪.‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪customs terms this term means A sum of money‬‬
‫‪provisionally paid or title deeds, bearer bonds,‬‬ ‫اﻟﻌﺎﻟﻤﻴﺔ‪ ،‬ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة ﻤﺒﻠﻐﺎً ﻤن اﻟﻤﺎﻝ ﻴدﻓﻊ ﺒﺸـﻛﻝ ﻤؤﻗـت أو‬
‫‪Deposit‬‬ ‫‪etc. lodged as security for the payment of such‬‬ ‫إﻴ ــداع ﺼ ــك ﻤﻠﻛﻴ ــﺔ‪ ،‬ﺴ ــﻨدات ﻟﺤﺎﻤﻠ ــﻪ‪ ،‬اﻟ ــﺦ‪ ،‬ﻛﻀ ــﻤﺎن ﻟ ــدﻓﻊ ﺘﻠ ــك‬ ‫ﻤﺒﻠﻎ اﻟﺘﺄﻤﻴن‬
‫‪duties, taxes or other sums as may become‬‬
‫اﻟرﺴــوم‪ ،‬اﻟﻀ ـراﺌب أو اﻟﻤﺒــﺎﻟﻎ اﻷﺨــرى اﻟﺘــﻲ ﻗــد ﺘﺼــﺒﺢ ﻤﺴــﺘﺤﻘﺔ‬
‫‪chargeable.‬‬
‫اﻟدﻓﻊ‪.‬‬
‫‪A measure of the wear and tear that affects‬‬ ‫ﻤﻘﻴ ــﺎس ﻟﻠﺒﻠ ــﻰ واﻟﺘﻠ ــف اﻟ ــذي ﻴ ــؤﺜر ﻋﻠ ــﻰ اﻟﻤﻌ ــدات اﻟ أرﺴ ــﻤﺎﻟﻴﺔ أو‬
‫‪Depreciation‬‬ ‫‪capital equipment or other intermediate goods.‬‬ ‫اﻻﺴﺘﻬﻼك‬
‫اﻟﺴﻠﻊ اﻟوﺴﻴطﺔ اﻷﺨرى‪.‬‬
‫‪Goods that are derelict, flotsam, jetsam or lagan‬‬ ‫اﻟﺒﻀ ــﺎﺌﻊ اﻟﻤﻬﻤﻠ ــﺔ‪ ،‬اﻟطﺎﻓﻴ ــﺔ ﻋﻠ ــﻰ ﺴ ــطﺢ اﻟﻤ ــﺎء‪ ،‬اﻟﻤطروﺤ ــﺔ ﻓ ــﻲ‬
‫‪or landed, saved or come ashore from a wreck,‬‬
‫‪derelict‬‬ ‫‪or sold by a Receiver of Wreck‬‬ ‫اﻟﺒﺤر أو ﻋﻠﻰ اﻟﻴﺎﺒﺴﺔ أو اﻟﺘﻲ ﻴﺘم إﻨﻘﺎذﻫﺎ أو ﺘﺼﻝ إﻟـﻰ اﻟﺸـﺎطﺊ‬ ‫ﻤﻬﻤﻝ‬
‫ﻤن ﺤطﺎم ﺴﻔﻴﻨﺔ أو ﺘﺒﺎع ﻤن ﻗﺒﻝ ﺤﺎرس ﺤطﺎم‪.‬‬
‫‪Lowering of the value of a country’s currency‬‬ ‫ﺘﺨﻔــﻴض ﻗﻴﻤــﺔ اﻟﻌﻤﻠ ــﺔ ﻟدوﻟــﺔ ﻤ ــﺎ ﻗﻴﺎﺴ ـﺎً ﻟﻌﻤ ــﻼت اﻟــدوﻝ اﻷﺨ ــرى‪.‬‬
‫‪relative to the currencies of other nations. When‬‬
‫‪Devaluation‬‬ ‫‪a nation devalues its currency, the goods it‬‬ ‫وﻋﻨــدﻤﺎ ﺘﻘــوم دوﻟــﺔ ﻤﻌﻴﻨــﺔ ﺒﺘﺨﻔــﻴض ﻗﻴﻤــﺔ ﻋﻤﻠﺘﻬــﺎ‪ ،‬ﺘﺼــﺒﺢ اﻟﺴــﻠﻊ‬ ‫ﺘﺨﻔﻴض ﻗﻴﻤﺔ اﻟﻌﻤﻠﺔ‬
‫‪imports become more expensive, while its‬‬ ‫اﻟﺘـ ــﻲ ﺘﺴـ ــﺘوردﻫﺎ أﻏﻠـ ــﻰ ﺜﻤﻨ ـ ـﺎً‪ ،‬ﺒﻴﻨﻤـ ــﺎ ﺘﺼـ ــﺒﺢ أﺴـ ــﻌﺎر اﻟﺴـ ــﻠﻊ اﻟﺘـ ــﻲ‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪exports become less expensive abroad and thus‬‬ ‫ﺘﺼدرﻫﺎ إﻟﻰ اﻟﺨﺎرج أﻗﻝ ﺜﻤﻨًﺎ وأﻛﺜر ﻗدرة ﻋﻠﻰ اﻟﻤﻨﺎﻓﺴﺔ‪.‬‬
‫‪more competitive‬‬
‫‪Delivered-in-charge when the carrier charges to‬‬ ‫رﺴ ــوم اﻟﺘﺴ ــﻠﻴم اﻟﺘ ــﻲ ﻴﺤﺘﺴ ــﺒﻬﺎ اﻟﻨﺎﻗ ــﻝ ﻤﻘﺎﺒ ــﻝ ﻨﻘ ــﻝ اﻟﺒﻀ ــﺎﻋﺔ ﻤ ــن‬
‫‪DIC‬‬ ‫‪cover transfer of cargo from container Freight‬‬ ‫رﺴوم اﻟﺘﺴﻠﻴم‬
‫‪Station to loading point of port.‬‬ ‫ﻤﺤطﺔ ﺸﺤن اﻟﺤﺎوﻴﺎت إﻟﻰ ﻨﻘطﺔ اﻟﺘﺤﻤﻴﻝ ﻓﻲ اﻟﻤﻴﻨﺎء‪.‬‬
‫‪Diminishing‬‬ ‫‪A short run production concept where increases‬‬ ‫ﻤﻔﻬـ ــوم إﻨﺘـ ــﺎج ﻗﺼـ ــﻴر اﻷﻤـ ــد ﺤﻴـ ــث اﻟزﻴـ ــﺎدة ﻓـ ــﻲ ﻋواﻤـ ــﻝ اﻹﻨﺘـ ــﺎج‬
‫‪Marginal‬‬ ‫‪in the variable factor of production lead to less‬‬ ‫اﻹﻨﺘﺎﺠﻴﺔ اﻟﺤدﻴﺔ‬
‫اﻟﻤﺘﻐﻴرة ﺘؤدي إﻟﻰ ﻤﺨرﺠﺎت إﻀﺎﻓﻴﺔ ﻤﺘﻨﺎﻗﺼﺔ‪.‬‬
‫‪Productivity‬‬ ‫‪and less additional output.‬‬ ‫اﻟﻤﺘﻨﺎﻗﺼﺔ‬
‫)‪(DMP‬‬
‫‪An economic concept that refers to the notion‬‬ ‫ﻤﻔﻬـ ـ ــوم اﻗﺘﺼـ ـ ــﺎدي ﻴﺸـ ـ ــﻴر إﻟـ ـ ــﻰ ﻓﻛ ـ ـ ـرة أن اﻟوﺤـ ـ ــدات اﻹﻀـ ـ ــﺎﻓﻴﺔ‬
‫‪Diminishing‬‬ ‫‪that additional units consumed of a particular‬‬
‫‪Marginal Utility‬‬ ‫‪commodity provide less and less additional‬‬ ‫اﻟﻤﻨﻔﻌﺔ اﻟﺤدﻴﺔ اﻟﻤﺘﻨﺎﻗﺼﺔ اﻟﻤﺴـ ــﺘﻬﻠﻛﺔ ﻤ ـ ــن ﺴـ ــﻠﻌﺔ ﻤﻌﻴﻨ ـ ــﺔ ﺘ ـ ــوﻓر إﺸـ ــﺒﺎﻋﺎً إﻀ ـ ــﺎﻓﻴﺎً ﻤﺘﻨﺎﻗﺼـ ـ ـﺎً‬
‫‪(DMU)--‬‬ ‫‪satisfaction relative to previous units consumed.‬‬ ‫ﺒﺎﻟﻤﻘﺎرﻨﺔ ﻤﻊ اﻟوﺤدات اﻟﻤﺴﺘﻬﻠﻛﺔ ﺴﺎﺒﻘﺎً‪.‬‬
‫‪A situation where a firm is trying to expand by‬‬ ‫ﻫـ ــﻲ اﻟﺤﺎﻟـ ــﺔ اﻟﺘـ ــﻲ ﺘﺤـ ــﺎوﻝ ﻓﻴﻬـ ــﺎ ﻤؤﺴﺴـ ــﺔ أو ﺸـ ــرﻛﺔ ﻤـ ــﺎ اﻟﺘوﺴـ ــﻊ‬
‫‪using more of its variable factors, but finds that‬‬
‫‪the extra output they get each time they add one‬‬ ‫ﺒﺎﺴﺘﺨدام اﻟﻤزﻴد ﻤن ﻋواﻤﻠﻬﺎ اﻟﻤﺘﻐﻴرة‪ ،‬وﻟﻛﻨﻬﺎ ﺘﺠـد أن اﻟﻤﺨرﺠـﺎت‬
‫‪Diminishing‬‬ ‫‪gets progressively less and less. This usually‬‬ ‫اﻹﻀﺎﻓﻴﺔ اﻟﺘﻲ ﺘﺤﺼـﻝ ﻋﻠﻴﻬـﺎ ﻨﺘﻴﺠـﺔ ﻟﻺﻀـﺎﻓﺔ ﺘﺘﻨـﺎﻗص ﺒﺎﻟﺘـدرﻴﺞ‪.‬‬
‫‪arises because their capacity is limited in the‬‬ ‫اﻟﻌواﺌد اﻟﻤﺘﻨﺎﻗﺼﺔ‬
‫‪returns‬‬ ‫وﻫــذا ﻴﻨﺸــﺄ ﻋــﺎدة ﻨظ ـ ًار ﻷن طﺎﻗﺘﻬــﺎ ﻤﺤــدودة ﻋﻠــﻰ اﻟﻤــدى اﻟﻘﺼــﻴر‬
‫‪short-run and the combination of the fixed and‬‬
‫‪variable factors becomes less than optimal.‬‬ ‫وﻷن ﺘوﻟﻴﻔــﺔ اﻟﻌواﻤ ــﻝ اﻟﺜﺎﺒﺘ ــﺔ واﻟﻤﺘﻐﻴـ ـرة ﺘﺼــﺒﺢ أﻗ ــﻝ ﻤ ــن اﻟﻤﺴ ــﺘوى‬
‫اﻟﻤﺜﺎﻟﻲ‪.‬‬
‫‪Direct taxes‬‬ ‫‪Taxes on income.‬‬ ‫اﻟﻀراﺌب اﻟﻤﺒﺎﺸرة‬ ‫اﻟﻀراﺌب اﻟﻤﺒﺎﺸرة‬
‫‪Under the Common Customs Law for the Arab‬‬ ‫وﻓﻘ ـﺎً ﻟﻘــﺎﻨون اﻟﺠﻤــﺎرك اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ‪ ،‬ﻓــﺈن ﻋﺒــﺎرة‬
‫‪Director‬‬ ‫‪States of the Gulf the term “the Director “means‬‬ ‫اﻟﻤدﻴر‬
‫‪the director of a Customs office.‬‬ ‫"اﻟﻤدﻴر" ﺘﻌﻨﻲ ﻤدﻴر ﻤﻛﺘب اﻟﺠﻤﺎرك‪.‬‬
‫‪DIS‬‬ ‫‪Delivery into Store‬‬ ‫اﻟﺘﺴﻠﻴم ﻓﻲ اﻟﻤﺴﺘودع‬ ‫اﻟﺘﺴﻠﻴم ﻓﻲ اﻟﻤﺴﺘودع‬

‫‪Discount‬‬
‫‪An inducement offered by a creditor to debtors‬‬ ‫إﻏراء ﻴﻌرﻀﻪ اﻟداﺌن إﻟﻰ اﻟﻤدﻴﻨﻴن ﻟﻴـدﻓﻌوا ﻓـو اًر )ﺨﺼـم ﻨﻘـدي( أو‬ ‫اﻟﺨﺼم‬
‫‪to pay promptly (Cash discount) or A deduction‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪from the list price of an article generally allowed‬‬ ‫ﺨﺼــم ﻤــن اﻟﺴــﻌر اﻟ ـوارد ﻓــﻲ ﻗﺎﺌﻤــﺔ اﻷﺴــﻌﺎر ﻟﻤــﺎدة ﻤﻌﻴﻨــﺔ ﻴﻘدﻤــﻪ‬
‫‪by a, wholesaler to a retailer, that is, trade‬‬
‫‪discount.‬‬ ‫ﻋ ـ ــﺎدة ﺘ ـ ــﺎﺠر ﺠﻤﻠ ـ ــﺔ إﻟ ـ ــﻰ ﺘ ـ ــﺎﺠر ﺘﺠزﺌ ـ ــﺔ وﻫ ـ ــذا ﻴﺴ ـ ــﻤﻰ اﻟﺨﺼ ـ ــم‬
‫‪With reference to bill of exchange, to discount a‬‬ ‫اﻟﺘﺠﺎري‪.‬‬
‫‪bill means to acquire it by purchase for a sum‬‬
‫وﺒﺎﻹﺸ ــﺎرة إﻟـ ــﻰ اﻟﻛﻤﺒﻴﺎﻟـ ــﺔ‪ ،‬ﻓـ ــﺈن ﺨﺼـ ــم اﻟﻛﻤﺒﻴﺎﻟـ ــﺔ ﻴﻌﻨـ ــﻲ ﺤﻴﺎزﺘﻬـ ــﺎ‬
‫‪less than its face value, the amount of this‬‬
‫‪discount depending partly on the length of the‬‬ ‫ﺒﺸراﺌﻬﺎ ﺒﻤﺒﻠﻎ ﻴﻘﻝ ﻋن ﻗﻴﻤﺘﻬﺎ اﻻﺴﻤﻴﺔ‪ ،‬وﻴﻌﺘﻤد ﻤﺒﻠـﻎ ﻫـذا اﻟﺨﺼـم‬
‫‪unexpired term of the bill and partly on the‬‬ ‫ﺒﺸـ ــﻛﻝ ﺠزﺌـ ــﻲ ﻋﻠـ ــﻰ طـ ــوﻝ اﻟﻤـ ــدة اﻟﻤﺘﺒﻘﻴـ ــﺔ ﻻﺴـ ــﺘﺤﻘﺎق اﻟﻛﻤﺒﻴﺎﻟـ ــﺔ‬
‫‪amount of risk involved.‬‬
‫وﺠزﺌﻴﺎً ﻋﻠﻰ ﻤﻘدار اﻟﻤﺨﺎطرة اﻟذي ﻴﻨطوي ﻋﻠﻴﻪ ﻫذا اﻹﺠراء‪.‬‬
‫‪The income people have left after they have paid‬‬ ‫اﻟ ــدﺨﻝ اﻟ ــذي ﻴﺘﺒﻘ ــﻰ ﻟ ــدى اﻟﻨ ــﺎس ﺒﻌ ــد دﻓ ــﻊ اﻟﻀـ ـرﻴﺒﺔ‪ .‬وﻫ ــو‬
‫‪Disposable income‬‬ ‫‪their tax. It is the money that they can choose‬‬ ‫اﻟدﺨﻝ اﻟﻤﺘﺎح‬
‫‪how they wish to spend.‬‬ ‫اﻟﻤﺎﻝ اﻟذي ﻴﻤﻛﻨﻬم اﺨﺘﻴﺎر طرﻴﻘﺔ إﻨﻔﺎﻗﻪ‪.‬‬
‫‪Disposable‬‬ ‫‪Personal Income less taxes paid.‬‬ ‫اﻟدﺨﻝ اﻟﺸﺨﺼﻲ اﻟﻤﺘﺎح‬ ‫اﻟدﺨﻝ اﻟﺸﺨﺼﻲ اﻟﻤﺘﺎح‬
‫‪Personal Income‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ‬
‫‪customs terms this term means any medium‬‬
‫‪designed to carry and actually carrying a record‬‬ ‫اﻟﻌﺎﻟﻤﻴــﺔ‪ ،‬ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة أي ﻤــﺎدة وﺴــﻴطﺔ ﺘﺼــﻤم ﻹدﺨــﺎﻝ ﻗﻴــود‬
‫‪Document‬‬ ‫‪of data entries, it includes magnetic tapes and‬‬ ‫اﻟﺒﻴﺎﻨ ـ ــﺎت ﻓﻴﻬ ـ ــﺎ وﻫ ـ ــﻲ ﺘﺸ ـ ــﻤﻝ اﻷﺸ ـ ــرطﺔ اﻟﻤﻐﻨﺎطﻴﺴ ـ ــﻴﺔ واﻷﻗـ ـ ـراص‬
‫‪disks, microfilms, etc.‬‬ ‫ﻤﺴﺘﻨد‬
‫واﻟﻤﻴﻛروﻓﻴﻠم‪ ،‬اﻟﺦ‪.‬‬
‫ﻤﻼﺤظ ــﺔ‪ :‬ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة ﻤﻌرﻓ ــﺔ ﻓ ــﻲ اﻟﻤﻠﺤ ــق ي‪ 1-‬ﻻﺘﻔﺎﻗﻴ ــﺔ ﻛﻴوﺘ ــو ‪Note: This term is defined in Annex J.1 to the‬‬
‫‪Kyoto Convention of 1974.‬‬ ‫ﻟﺴﻨﺔ ‪. 1974‬‬
‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ ‪Under the WCO glossary of international‬‬
‫‪customs terms this term means a certificate of‬‬
‫‪Documentary‬‬ ‫اﻟﻌﺎﻟﻤﻴﺔ‪ ،‬ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒـﺎرة ﺸـﻬﺎدة اﻟﻤﻨﺸـﺄ ‪ ،‬ﺒﻴـﺎن ﻤﻨﺸـﺄ ﻤﺼـدق أو ‪origin, a certified declaration of origin or a‬‬ ‫اﻟدﻟﻴﻝ اﻟﻤﺴﺘﻨدي ﺒﺸﺄن‬
‫‪evidence or origin‬‬ ‫‪declaration of origin.‬‬ ‫إﻗرار ﺒﺎﻟﻤﻨﺸﺄ‪.‬‬
‫اﻟﻤﻨﺸﺄ‬
‫‪See: Annex D.2. to the Kyoto Convention of‬‬
‫‪1974 and Specific Annex K,‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪Chapters 2 and 3 of the revised Kyoto‬‬ ‫اﻨظـ ـ ــر‪ :‬اﻟﻤﻠﺤـ ـ ــق د‪ 2-‬ﻻﺘﻔﺎﻗﻴـ ـ ــﺔ ﻛﻴوﺘـ ـ ــو ﻟﺴـ ـ ــﻨﺔ ‪ 1974‬واﻟﻤﻠﺤـ ـ ــق‬
‫‪Convention.‬‬
‫اﻟﺨﺎص ك‪ ،‬اﻟﻔﺼوﻝ ‪ 2‬و ‪ 3‬ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‪.‬‬
‫‪The practice of showing two prices on goods‬‬ ‫اﻟﻤﻤﺎرﺴ ـ ــﺔ اﻟﺘـ ـ ــﻲ ﺘﻨط ـ ــوي ﻋﻠـ ـ ــﻰ وﻀ ـ ــﻊ ﺴـ ـ ــﻌرﻴن ﻋﻠ ـ ــﻰ اﻟﺒﻀـ ـ ــﺎﺌﻊ‬
‫‪displayed for sale. The higher price being‬‬
‫‪Double Pricing‬‬ ‫‪cancelled to indicate a price cut, as an‬‬ ‫اﻟﻤﻌروﻀﺔ ﻟﻠﺒﻴـﻊ‪ ،‬ﺤﻴـث ﺘوﻀـﻊ إﺸـﺎرة ﺸـطب ﻋﻠـﻰ اﻟﺴـﻌر اﻷﻋﻠـﻰ‬ ‫اﻟﺘﺴﻌﻴر اﻟﻤزدوج‬
‫‪inducement to buyers.‬‬ ‫ﻟﻺﺸﺎرة إﻟﻰ ﺘﺨﻔﻴض ﻓﻲ اﻷﺴﻌﺎر ﻛﺈﻏراء ﻟﻠﻤﺸﺘرﻴن‪.‬‬
‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ ‪Under the WCO glossary of international‬‬
‫‪customs terms this term means an amount of‬‬
‫اﻟﻌﺎﻟﻤﻴﺔ‪ ،‬ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة ﻤﺒﻠﻎ اﻟرﺴوم واﻟﻀراﺌب اﻟﺠﻤرﻛﻴـﺔ اﻟـذي ‪import duties and taxes repaid under the‬‬
‫‪Drawback‬‬
‫‪drawback procedure.‬‬ ‫ﻴﺘم إﻋﺎدﺘﻪ ﺒﻤوﺠب إﺠراء اﺴﺘرﺠﺎع اﻟرﺴوم اﻟﺠﻤرﻛﻴﺔ‪.‬‬ ‫اﺴﺘرﺠﺎع اﻟرﺴوم‬
‫اﻟﺠﻤرﻛﻴﺔ‬
‫‪See: Annex E.4. to the Kyoto Convention of‬‬ ‫اﻨظ ـ ــر‪ :‬اﻟﻤﻠﺤ ـ ــق ﻫ ـ ـ ـ‪ 4-‬ﻻﺘﻔﺎﻗﻴ ـ ــﺔ ﻛﻴوﺘ ـ ــو ﻟﺴ ـ ــﻨﺔ ‪ 1974‬واﻟﻤﻠﺤ ـ ــق‬
‫‪1974 and Specific Annex F,‬‬ ‫اﻟﺨﺎص و‪ ،‬اﻟﻔﺼﻝ ‪ 3‬ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‪.‬‬
‫‪Chapter 3 of the revised Kyoto Convention.‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ‬
‫‪customs terms this term means the Customs‬‬
‫‪procedure which, when goods are exported,‬‬ ‫اﻟﻌﺎﻟﻤﻴﺔ‪ ،‬ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة اﻹﺠراءات اﻟﺠﻤرﻛﻴﺔ اﻟﺘﻲ ﺘﺘﻀﻤن ﻋﻨـد‬
‫‪provides for a refund (total or partial) to be made‬‬ ‫ﺘﺼـ ـ ــدﻴر اﻟﺒﻀـ ـ ــﺎﺌﻊ رد ﻤﺒـ ـ ــﺎﻟﻎ )ﻛﻠﻴ ـ ـ ـﺎً أو ﺠزﺌﻴ ـ ـ ـﺎً( ﺘﺘﻌﻠـ ـ ــق ﺒﺎﻟرﺴـ ـ ــوم‬
‫‪in respect of the import duties and taxes charged‬‬
‫واﻟﻀراﺌب اﻟﺠﻤرﻛﻴﺔ اﻟﻤﺤﺘﺴﺒﺔ ﻋﻠـﻰ اﻟﺒﻀـﺎﺌﻊ أو ﻋﻠـﻰ اﻟﻤـواد اﻟﺘـﻲ‬
‫‪Drawback‬‬ ‫‪on the goods, or on materials contained in them‬‬ ‫إﺠراءات اﺴﺘرﺠﺎع اﻟرﺴوم‬
‫‪procedure‬‬ ‫‪or consumed in their production.‬‬ ‫ﺘﺤﺘوﻴﻬﺎ أو اﻟﻤواد اﻟﻤﺴﺘﻬﻠﻛﺔ ﻓﻲ إﻨﺘﺎﺠﻬﺎ‪.‬‬
‫اﻟﺠﻤرﻛﻴﺔ‬
‫‪See: Annex E.4. to the Kyoto Convention of‬‬
‫‪1974 and Specific Annex F,‬‬ ‫اﻨظ ـ ــر‪ :‬اﻟﻤﻠﺤ ـ ــق ﻫ ـ ـ ـ‪ 4-‬ﻻﺘﻔﺎﻗﻴ ـ ــﺔ ﻛﻴوﺘ ـ ــو ﻟﺴ ـ ــﻨﺔ ‪ 1974‬واﻟﻤﻠﺤ ـ ــق‬
‫‪Chapter 3 of the revised Kyoto Convention.‬‬ ‫اﻟﺨﺎص و‪ ،‬اﻟﻔﺼﻝ ‪ 3‬ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‪.‬‬

‫‪Dual channel‬‬ ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ ‪Under the WCO glossary of international‬‬
‫ﻨظﺎم اﻟﻤﺴﺎر اﻟﻤزدوج‬
‫‪system‬‬ ‫‪customs terms this term means a Simplified‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫)‪(Red/Green‬‬ ‫‪Customs control system allowing travellers on‬‬ ‫اﻟﻌﺎﻟﻤﻴـ ــﺔ‪ ،‬ﺘﻌﻨـ ــﻲ ﻫـ ــذﻩ اﻟﻌﺒـ ــﺎرة ﻨظـ ــﺎم رﻗﺎﺒـ ــﺔ ﺠﻤرﻛـ ــﻲ ﻤﺒﺴـ ــط ﻴﺘـ ــﻴﺢ‬ ‫)أﺤﻤر‪/‬أﺨﻀر(‬
‫‪arrival to make a Customs declaration by‬‬
‫‪choosing between two types of channel. One,‬‬ ‫ﻟﻠﻤﺴﺎﻓرﻴن ﻋﻨد وﺼوﻟﻬم ﺘﻘدﻴم إﻗرار ﺠﻤرﻛﻲ ﺒﺎﻻﺨﺘﻴﺎر ﺒـﻴن ﻨـوﻋﻴن‬
‫‪identified by green symbols, is for the use of‬‬ ‫ﻤــن اﻟﻤﺴ ــﺎرات‪ .‬وأﺤ ــد ﻫ ــذﻴن اﻟﻤﺴ ــﺎرﻴن ﻤﻌ ــرف ﺒ ــﺎﻟرﻤوز اﻟﺨﻀـ ـراء‬
‫‪travellers carrying goods in quantities or values‬‬
‫وﻫــو ﻻﺴــﺘﺨدام اﻟﻤﺴــﺎﻓرﻴن اﻟــذﻴن ﻴﺤﻤﻠــون ﺒﻀــﺎﺌﻊ ﺒﻛﻤﻴــﺎت أو ﺒﻘــﻴم‬
‫‪not exceeding those admissible duty-free and‬‬
‫‪which are not subject to import prohibition or‬‬ ‫ﻻ ﺘﺘﺠــﺎوز ﺘﻠــك اﻟﻤﺴــﻤوح ﺒﺈدﺨﺎﻟﻬــﺎ ﺒــدون رﺴــوم ﺠﻤرﻛﻴــﺔ واﻟﺘــﻲ ﻻ‬
‫‪restriction. The other, identified by red symbols,‬‬ ‫ﻴﺴري ﻋﻠﻴﻬﺎ اﻟﺤظر أو ﻗﻴود اﻻﺴﺘﻴراد‪ ،‬أﻤﺎ اﻟﻤﺴﺎر اﻵﺨر اﻟﻤﻌـرف‬
‫‪is for other travellers.‬‬
‫ﺒﺎﻟرﻤوز اﻟﺤﻤراء ﻓﻬو ﻟﻠﻤﺴﺎﻓرﻴن اﻵﺨرﻴن‪.‬‬
‫‪Note: The purpose of this system is to facilitate‬‬
‫‪rapid baggage clearance and traveller flow.‬‬
‫ﻤﻼﺤظــﺔ‪ :‬اﻟﻐــرض ﻤــن ﻫــذا اﻟﻨظــﺎم ﺘﺴــﻬﻴﻝ ﺴــرﻋﺔ اﻟﺘﺨﻠــﻴص ﻋﻠــﻰ‬
‫اﻷﻤﺘﻌﺔ وﺤرﻛﺔ اﻟﻤﺴﺎﻓرﻴن‪.‬‬
‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ ‪Under the WCO glossary of international‬‬
‫‪customs terms this term means The date when‬‬
‫‪payment of duties and taxes is due.‬‬ ‫اﻟﻌﺎﻟﻤﻴـ ـ ــﺔ‪ ،‬ﺘﻌﻨـ ـ ــﻲ ﻫـ ـ ــذﻩ اﻟﻌﺒـ ـ ــﺎرة ﺘـ ـ ــﺎرﻴﺦ اﺴـ ـ ــﺘﺤﻘﺎق دﻓـ ـ ــﻊ اﻟرﺴـ ـ ــوم‬
‫‪Due Date‬‬
‫واﻟﻀراﺌب‪.‬‬ ‫ﺘﺎرﻴﺦ اﻻﺴﺘﺤﻘﺎق‬
‫‪See: General Annex, Chapter 2 of the revised‬‬
‫‪Kyoto Convention.‬‬
‫اﻨظر‪ :‬اﻟﻤﻠﺤق اﻟﻌﺎم‪ ،‬اﻟﻔﺼﻝ ‪ 2‬ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‪.‬‬

‫‪Durable Goods‬‬
‫‪Goods that deliver consumption services over an‬‬ ‫اﻟﺴﻠﻊ اﻟﺘﻲ ﺘوﻓر ﺨدﻤﺎت اﺴﺘﻬﻼﻛﻴﺔ ﻋﻠﻰ ﻤدى ﻓﺘرة زﻤﻨﻴﺔ طوﻴﻠﺔ‪.‬‬ ‫اﻟﺴﻠﻊ اﻟﻤﻌﻤرة‬
‫‪extended period of time.‬‬
‫‪Dutiable Goods‬‬
‫‪means goods in respect of which a duty of‬‬ ‫ﺘﻌﻨﻲ اﻟﺴﻠﻊ اﻟﺘﻲ ﻴﺘوﺠب دﻓﻊ رﺴوم ﺠﻤرﻛﻴﺔ ﻋﻠﻴﻬﺎ‪.‬‬ ‫اﻟﺴﻠﻊ اﻟﺨﺎﻀﻌﺔ ﻟﻠرﺴوم‬
‫‪customs is payable‬‬
‫وﻓﻘـ ـًﺎ ﻟﻘ ــﺎﻨون اﻟﺠﻤ ــﺎرك اﻟﻤوﺤ ــد ﻟ ــدوﻝ اﻟﺨﻠ ــﻴﺞ اﻟﻌرﺒ ــﻲ‪ ،‬ﻓ ــﺈن ﻋﺒ ــﺎرة ‪Under the Common Customs Law for the Arab‬‬
‫‪States of the Gulf the term “customs taxes‬‬
‫‪Duties‬‬ ‫"اﻟﻀـ ـراﺌب )اﻟرﺴ ــوم( اﻟﺠﻤرﻛﻴ ــﺔ" ﺘﻌﻨ ــﻲ اﻟﻤﺒ ــﺎﻟﻎ اﻟﺘ ــﻲ ﺘﻔ ــرض ﻋﻠ ــﻰ ‪(duties)“ means the amounts levied on the goods‬‬ ‫اﻟرﺴوم‬
‫‪according to the provisions of this Law.‬‬ ‫اﻟﺴﻠﻊ وﻓﻘﺎً ﻷﺤﻛﺎم ﻫذا اﻟﻘﺎﻨون‪.‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ ‪Under the WCO glossary of international‬‬
‫‪customs terms this term means Import duties and‬‬
‫‪Duties and taxes‬‬ ‫‪taxes and/or export duties and taxes.‬‬ ‫اﻟﻌﺎﻟﻤﻴــﺔ‪ ،‬ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة رﺴــوم وﻀـراﺌب اﻻﺴــﺘﻴراد و‪/‬أو رﺴــوم‬
‫اﻟرﺴوم واﻟﻀراﺌب‬
‫وﻀراﺌب اﻟﺘﺼدﻴر‪.‬‬
‫‪See: General Annex, Chapters 2 and 4 of the‬‬
‫اﻨظر‪ :‬اﻟﻤﻠﺤق اﻟﻌﺎم‪ ،‬اﻟﻔﺼوﻝ ‪ 2‬و ‪ 4‬ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‪.‬‬
‫‪revised Kyoto Convention.‬‬
‫‪Under the Common Customs Law for the Arab‬‬ ‫وﻓﻘﺎً ﻟﻘﺎﻨون اﻟﺠﻤﺎرك اﻟﻤوﺤد ﻟدوﻝ اﻟﺨﻠﻴﺞ اﻟﻌرﺒﻲ‪ ،‬ﻓﺈن ﻋﺒﺎرة‬
‫”‪States of the Gulf the term “duty-free shop‬‬
‫‪means that licensed building or place wherein‬‬ ‫"اﻟﺴوق اﻟﺤرة" ﺘﻌﻨﻲ ذﻟك اﻟﻤﺒﻨﻰ أو اﻟﻤﻛﺎن اﻟﻤرﺨص ﺤﻴث‬
‫)‪goods are placed free of customs duties (taxes‬‬ ‫ﺘوﻀﻊ ﻓﻴﻪ اﻟﺴﻠﻊ اﻟﻤﻌﻔﺎة ﻤن اﻟرﺴوم )اﻟﻀراﺌب( اﻟﺠﻤرﻛﻴﺔ‬
‫‪for purposes of display or sale.‬‬
‫ﻷﻏراض اﻟﻌرض أو اﻟﺒﻴﻊ‪.‬‬
‫‪Under the WCO glossary of international‬‬
‫‪customs terms this term means a premise under‬‬
‫‪Customs control at which goods may be‬‬
‫‪acquired free of Customs duties and taxes.‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪Duty-Free Shop‬‬ ‫اﻟﺴوق اﻟﺤرة‬
‫اﻟﻌﺎﻟﻤﻴﺔ‪ ،‬ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة ﻤﺒﻨﻰ ﻴﺨﻀﻊ ﻟﺴﻴطرة اﻟﺠﻤﺎرك ﺤﻴث‬
‫‪Note: Some countries limit the sale of tax-free‬‬
‫‪goods to travellers leaving for abroad. (See the‬‬ ‫ﻴﻤﻛن ﺸراء اﻟﺴﻠﻊ اﻟﻤﻌﻔﺎة ﻤن اﻟرﺴوم واﻟﻀراﺌب اﻟﺠﻤرﻛﻴﺔ‪.‬‬
‫‪Recommendation of 16 June 1960 concerning‬‬
‫‪tax free shops).‬‬
‫ﻤﻼﺤظﺔ‪ :‬ﺒﻌض اﻟدوﻝ ﺘﺠﻌﻝ ﺒﻴﻊ اﻟﺒﻀﺎﺌﻊ اﻟﻤﻌﻔﺎة ﻤن اﻟرﺴوم‬
‫واﻟﻀراﺌب اﻟﺠﻤرﻛﻴﺔ ﻤﻘﺘﺼ ًار ﻋﻠﻰ اﻟﻤﺴﺎﻓرﻴن اﻟﻤﻐﺎدرﻴن إﻟﻰ‬
‫اﻟﺨﺎرج‪) .‬اﻨظر اﻟﺘوﺼﻴﺎت اﻟﻤؤرﺨﺔ ﻓﻲ ‪ 16‬ﻴوﻨﻴو ‪ 1960‬ﺒﺸﺄن‬
‫اﻷﺴواق اﻟﺤرة(‪.‬‬
‫‪E‬‬
‫‪Errors and Omissions excepted. This means‬‬ ‫ﺒﺎﺴﺘﺜﻨﺎء اﻟﺴﻬو واﻟﺨطﺄ‪ .‬وﻫذا ﻴﻌﻨﻲ أن اﻟﻤﺴﺘﻨدات اﻟﺠﻤرﻛﻴﺔ‬
‫‪E&OE‬‬ ‫‪commercial documents are issued subject to‬‬ ‫ﺒﺎﺴﺘﺜﻨﺎء اﻟﺴﻬو واﻟﺨطﺄ‬
‫‪amendment where any error or omission is‬‬ ‫ﺘﺼدر ﻤﻊ ﻤراﻋﺎة اﻟﺘﻌدﻴﻝ ﺤﻴﺜﻤﺎ ﻴﺘم ﻻﺤﻘﺎً اﻛﺘﺸﺎف أي ﺨطﺎ أو‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

discovered later. .‫ﺴﻬو‬


Economic entity means a group of entities ‫اﻟﻛﻴﺎن اﻻﻗﺘﺼﺎدي ﻴﻌﻨﻲ ﻤﺠﻤوﻋﺔ ﻤن اﻟﻛﻴﺎﻨﺎت اﻟﺘﻲ ﺘﺸﻛﻝ ﻛﻴﺎﻨًﺎ‬
comprising a controlling entity and one or more
controlled entities. Other terms sometimes used ‫ وﻫﻨﺎك ﻋﺒﺎرات‬.‫ﻤﺴﻴط اًر وﻛﻴﺎن واﺤد أو أﻛﺜر ﺨﺎﻀﻊ ﻟﻠﺴﻴطرة‬
to refer to an economic entity include ‫أﺨرى ﺘﺴﺘﺨدم ﻓﻲ ﺒﻌض اﻷﺤﻴﺎن ﻟﻺﺸﺎرة إﻟﻰ ﻛﻴﺎن اﻗﺘﺼﺎدي‬
“administrative entity, “financial entity,”
."‫ "ﻛﻴﺎن ﻤوﺤد" و "ﻤﺠﻤوﻋﺔ‬،"‫ "ﻛﻴﺎن ﻤﺎﻟﻲ‬، "‫وﺘﺸﻤﻝ "ﻛﻴﺎن إداري‬
“consolidated entity” and “group.” An
Economic entity economic entity may include entities with both ‫وﻗد ﻴﺸﻤﻝ اﻟﻛﻴﺎن اﻻﻗﺘﺼﺎدي ﻛﻴﺎﻨﺎت ﻟﻬﺎ ﺴﻴﺎﺴﺔ اﺠﺘﻤﺎﻋﻴﺔ‬ ‫اﻟﻛﻴﺎن اﻻﻗﺘﺼﺎدي‬
social policy and commercial objectives. For ‫ وﻋﻠﻰ ﺴﺒﻴﻝ اﻟﻤﺜﺎﻝ ﻗد ﺘﻛون إدارة اﻹﺴﻛﺎن‬.‫وأﻏراض ﺘﺠﺎرﻴﺔ‬
example, a government housing department may
be an economic entity which includes entities ‫اﻟﺤﻛوﻤﻲ ﻋﺒﺎرة ﻋن ﻛﻴﺎن اﻗﺘﺼﺎدي ﻴﺸﻤﻝ ﻛﻴﺎﻨﺎت ﺘوﻓر اﻹﺴﻛﺎن‬
that provide housing for a nominal charge, as ‫ ﺒﺎﻹﻀﺎﻓﺔ إﻟﻰ ﻛﻴﺎﻨﺎت ﺘوﻓر اﻟﺴﻛن ﻋﻠﻰ‬،‫ﻤﻘﺎﺒﻝ أﺴﻌﺎر رﻤزﻴﺔ‬
well as entities that provide accommodation on
a commercial basis. .‫أﺴﺎس ﺘﺠﺎري‬
Occur when larger firms are able to lower their ‫ﺘﻨطﺒق ﻫذﻩ اﻟﺤﺎﻟﺔ ﻋﻨدﻤﺎ ﺘﺘﻤﻛن اﻟﺸرﻛﺎت اﻟﻛﺒرى ﻤن ﺘﺨﻔﻴض‬
unit costs. This may happen for a variety of
reasons. A larger firm may be able to buy in ‫ رﺒﻤﺎ‬.‫ وﻗد ﻴﺤدث ﻫذا ﻨﺘﻴﺠﺔ ﻟﻌدد ﻤن اﻷﺴﺒﺎب‬.‫ﺘﻛﻠﻔﺔ وﺤداﺘﻬﺎ‬
Economies of scale bulk, it may be able to organise production more ‫ وﻗد ﺘﺘﻤﻛن ﻤن‬،‫ﺘﺘﻤﻛن ﺸرﻛﺔ ﻛﺒﻴرة ﻤن اﻟﺸراء ﺒﻛﻤﻴﺎت ﻛﺒﻴرة‬ ‫اﻗﺘﺼﺎدﻴﺎت اﻟﺤﺠم‬
efficiently, and it may be able to raise capital
‫ﺘﻨظﻴم اﻹﻨﺘﺎج ﺒﻛﻔﺎءة أﻛﺒر ورﺒﻤﺎ ﺘﻛون ﻟدﻴﻬﺎ اﻟﻘدرة ﻟرﻓﻊ رأﺴﻤﺎﻟﻬﺎ‬
cheaper and more efficiently. All of these
represent economies of scale. .‫ وﻛﻝ ﻫذﻩ ﺘﻤﺜﻝ اﻗﺘﺼﺎدﻴﺎت اﻟﺤﺠم‬.‫ﺒﺘﻛﻠﻔﺔ أﻗﻝ وﺒﻛﻔﺎءة أﻛﺒر‬
Extra Lift Facility Fee charged for moving ‫رﺴوم ﺨدﻤﺔ اﻟﻨﻘﻝ اﻹﻀﺎﻓﻴﺔ اﻟﺘﻲ ﻴﺘم اﺤﺘﺴﺎﺒﻬﺎ ﻨظﻴـر ﻨﻘـﻝ ﺤﻤوﻟـﺔ‬
F.C.L. to another area in the Container ‫رﺴوم ﺨدﻤﺔ اﻟﻨﻘﻝ‬
ELFF ‫اﻟﺤﺎوﻴﺔ اﻟﻛﺎﻤﻠﺔ إﻟﻰ ﻤﻨطﻘﺔ أﺨرى ﻓﻲ ﻤﺤطـﺔ اﻟﺤﺎوﻴـﺎت ﻟﺘﻌﻘﻴﻤﻬـﺎ‬
Terminal/Depot, for fumigation or any other ‫اﻹﻀﺎﻓﻴﺔ‬
contingency. .‫ﺒﺎﻟﺘدﺨﻴن أو ﻷي ﻋﺎرض آﺨر‬
Estimated number of employed workers-- ،‫اﻟﻌدد اﻟﺘﻘدﻴري ﻟﻠﻌﺎﻤﻠﻴن ﺒﻤﺎ ﻓﻲ ذﻟك أﺼﺤﺎب اﻷﻋﻤﺎﻝ اﻟﺤرة‬
including self-employed individuals, unpaid
Employment (L) family workers, household domestic workers, ‫ اﻟﻌﻤﺎﻝ‬،‫ اﻟﻌﺎﻤﻠﻴن ﻓﻲ اﻟﻤﻨﺎزﻝ‬،‫أﻓراد اﻷﺴر اﻟﻌﺎﻤﻠﻴن ﺒدون أﺠر‬ ‫اﻟﺘوظﻴف‬
and workers on strike--that reside within a .‫ اﻟﻤﻘﻴﻤﻴن ﻀﻤن ﻤﻨطﻘﺔ ﺴﻠطﺔ اﺨﺘﺼﺎص‬،‫اﻟﻤﻀرﺒﻴن‬

Tel: 00442071937439 ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ www.pbf.org.ps :‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‬


Fax: 00442076919431 ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ info@pbf.org.ps :‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪jurisdiction.‬‬
‫‪Endogenous‬‬
‫‪A variable caused by one or more variables‬‬ ‫ﻤﺘﻐﻴ ــر ﻴﻨﺸ ــﺄ ﻋ ــن ﻤﺘﻐﻴ ــر واﺤ ــد أو أﻛﺜ ــر وﻴﺤﺘوﻴ ــﻪ اﻟﻨﻤ ــوذج اﻟ ــذي‬
‫‪contained within the model being evaluated.‬‬ ‫اﻟﻤﺘﻐﻴر اﻟداﺨﻠﻲ‬
‫‪variable‬‬ ‫ﻴﺠري ﺘﻘﻴﻴﻤﻪ‪.‬‬

‫‪Equilibrium‬‬
‫‪A condition where there is no tendency for an‬‬ ‫اﻟﺤﺎﻟﺔ اﻟﺘﻲ ﻻ ﻴﻤﻴﻝ ﻓﻴﻬﺎ اﻟﻤﺘﻐﻴر اﻻﻗﺘﺼﺎدي إﻟﻰ اﻟﺘﻐﻴر‪.‬‬ ‫اﻟﺘوازن‬
‫‪economic variable to change.‬‬
‫‪Equity method is a method of accounting‬‬ ‫طرﻴﻘــﺔ ﺤﻘــوق اﻟﻤﻠﻛﻴــﺔ ﻫــﻲ أﺴــﻠوب ﻤﺤﺎﺴــﺒﻲ ﻴــﺘم ﺒﻤوﺠﺒــﻪ ﺘﺴــﺠﻴﻝ‬
‫‪whereby the investment is initially recorded at‬‬
‫‪cost and adjusted thereafter for the post-‬‬ ‫اﻻﺴــﺘﺜﻤﺎرات ﺒﺴــﻌر اﻟﺘﻛﻠﻔــﺔ وﺘﻌــدﻝ ﺒﻌــد ذﻟــك ﻟــﺘﻌﻛس ﺒﻌــد اﻟﺤﻴــﺎزة‬
‫‪Equity method‬‬ ‫‪acquisition change in the investor’s share of net‬‬ ‫اﻟﺘﻐﻴر ﻓﻲ ﺤﺼـﺔ اﻟﻤﺴـﺘﺜﻤر ﻤـن ﺼـﺎﻓﻲ اﻷﺼـوﻝ‪/‬ﺤﻘـوق اﻟﻤﻠﻛﻴـﺔ‪.‬‬ ‫طرﻴﻘﺔ ﺤﻘوق اﻟﻤﻠﻛﻴﺔ‬
‫‪assets/equity of the investor. The statement of‬‬
‫وﻴﻌﻛــس ﺒﻴــﺎن اﻷداء اﻟﻤــﺎﻟﻲ ﺤﺼــﺔ اﻟﻤﺴــﺘﺜﻤر ﻤــن ﻨﺘــﺎﺌﺞ ﻋﻤﻠﻴــﺎت‬
‫‪financial performance reflects the investor’s‬‬
‫‪share of the results of operations of the investor.‬‬ ‫اﻟﻤﺴﺘﺜﻤر‪.‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ‬
‫‪customs terms this term means a system‬‬
‫‪allowing, under certain Customs procedures, the‬‬ ‫اﻟﻌﺎﻟﻤﻴﺔ‪ ،‬ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة ﻨظﺎﻤًﺎ ﻴﺴﻤﺢ ﺒﻤوﺠب إﺠراءات ﺠﻤرﻛﻴـﺔ‬
‫‪exportation or importation of goods identical in‬‬ ‫ﻤﻌﻴﻨـ ــﺔ ﺒﺘﺼـ ــدﻴر أو اﺴـ ــﺘﻴراد ﺴـ ــﻠﻊ ﻤﻤﺎﺜﻠـ ــﺔ ﻓـ ــﻲ طﺒﻴﻌﺘﻬـ ــﺎ ووﺼـ ــﻔﻬﺎ‬
‫‪type, description, quality and technical‬‬
‫وﻛﻤﻴﺘﻬ ــﺎ وﺨﺼﺎﺌﺼ ــﻬﺎ اﻟﻔﻨﻴ ــﺔ ﻟﺘﻠ ــك اﻟﺴـ ـﻠﻊ اﻟﺘ ــﻲ ﺘ ــم اﺴ ــﺘﻴرادﻫﺎ أو‬
‫‪characteristics to those previously imported or‬‬
‫‪exported.‬‬ ‫ﺘﺼدﻴرﻫﺎ ﺴﺎﺒﻘﺎً‪.‬‬
‫‪Equivalent‬‬
‫‪Compensation‬‬ ‫‪Notes:‬‬ ‫اﻟﺘﻌوﻴض اﻟﻤﻌﺎدﻝ‬
‫ﻤﻼﺤظﺎت‪:‬‬
‫‪1. In the context of the ECE Convention on‬‬
‫‪Customs treatment of pool containers used in‬‬ ‫‪ .1‬ﻓــﻲ ﺴــﻴﺎق اﺘﻔﺎﻗﻴــﺔ اﻟﻠﺠﻨــﺔ اﻻﻗﺘﺼــﺎدﻴﺔ ﻷوروﺒــﺎ ﺒﺸــﺄن اﻟﻤﻌﺎﻤﻠــﺔ‬
‫‪international transport, this term means the‬‬ ‫اﻟﺠﻤرﻛﻴﺔ ﻟﻠﺤﺎوﻴﺎت اﻟﻤﺸﺘرﻛﺔ اﻟﻤﺴـﺘﺨدﻤﺔ ﻓـﻲ اﻟﻨﻘـﻝ اﻟـدوﻟﻲ‪ ،‬ﺘﻌﻨـﻲ‬
‫‪system that allows the re-exportation or re-‬‬
‫‪importation of a container of the same type as‬‬ ‫ﻫــذﻩ اﻟﻌﺒــﺎرة اﻟﻨظــﺎم اﻟــذي ﻴﺴــﻤﺢ ﺒﺈﻋــﺎدة ﺘﺼــدﻴر أو إﻋــﺎدة اﺴــﺘﻴراد‬
‫‪that of another container previously imported or‬‬ ‫ﺤﺎوﻴﺔ ﻤن ﻨﻔس ﻨوع ﺤﺎوﻴﺔ أﺨرى ﺘم اﺴﺘﻴرادﻫﺎ أو ﺘﺼدﻴرﻫﺎ ﺴﺎﺒﻘﺎً‪.‬‬
‫‪exported.‬‬
‫‪2. In certain countries, this system only allows a‬‬ ‫‪ .2‬ﻓ ــﻲ دوﻝ ﻤﻌﻴﻨ ــﺔ ﻴﺴ ــﻤﺢ ﻫ ــذا اﻟﻨظ ــﺎم ﻓﻘ ــط ﺒﻤ ــﻨﺢ إﻋﻔ ــﺎء ﺒﺸ ــﺄن‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪temporary admission for inward processing‬‬ ‫اﻹدﺨــﺎﻝ اﻟﻤؤﻗــت ﻟﻐــرض اﻟﻤﻌﺎﻟﺠــﺔ اﻟداﺨﻠﻴــﺔ أو اﻟﺘﺼــدﻴر اﻟﻤؤﻗــت‬
‫‪procedure or a temporary exportation for outward‬‬
‫‪processing procedure to be discharged on‬‬ ‫ﻟﻠﻤﻌﺎﻟﺠﺔ اﻟﺨﺎرﺠﻴﺔ ﻋﻨد ﺘﻘدﻴم ﻤﻨﺘﺞ ﻤﻌﺎدﻝ ﻴـﺘم اﻟﺤﺼـوﻝ ﻋﻠﻴـﻪ ﻤـن‬
‫‪presentation of a compensating product obtained‬‬ ‫ﺴﻠﻊ ﻤﻛﺎﻓﺌﺔ ﻟﺘﻠك اﻟﺘﻲ ﺘم ﺘﺼدﻴرﻫﺎ أو اﺴﺘﻴرادﻫﺎ‪.‬‬
‫‪from goods equivalent to those that have been‬‬
‫‪ .3‬ﻓﻲ دوﻝ ﻤﻌﻴﻨﺔ ﻴﻤﻛن ﺘطﺒﻴق ﻫذا اﻟﻨظﺎم ﻋﻠﻰ اﻟﺴﻠﻊ اﻟﺘﻲ ﺴـﻴﺘم‬
‫‪exported or imported.‬‬
‫‪3. In certain countries, this system can also be‬‬ ‫اﺴﺘﻴرادﻫﺎ أو ﺘﺼدﻴرﻫﺎ‪.‬‬
‫‪applied to goods that will be imported or‬‬ ‫اﻨظــر اﻹرﺸــﺎدات اﻟﺨﺎﺼــﺔ ﺒﺎﻟﻔﺼــوﻝ ‪ 1‬و ‪ 2‬ﻤــن اﻟﻤﻠﺤــق اﻟﺨــﺎص‬
‫‪exported.‬‬
‫"و" ﻻﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‪.‬‬
‫‪See the Guidelines to Chapters 1 and 2 of‬‬
‫‪Specific Annex F to the‬‬
‫‪Revised Kyoto Convention.‬‬
‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ ‪Under the WCO glossary of international‬‬
‫‪customs terms this term means goods identical in‬‬
‫اﻟﻌﺎﻟﻤﻴــﺔ‪ ،‬ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة اﻟﺒﻀــﺎﺌﻊ اﻟﻤﺎﺜﻠــﺔ ﻓــﻲ وﺼــﻔﻬﺎ وﺠودﺘﻬــﺎ ‪description, quality and technical characteristics‬‬
‫وﺨﺼﺎﺌﺼــﻬﺎ اﻟﻔﻨﻴــﺔ ﻟﺘﻠــك اﻟﻤﺴــﺘوردة أو اﻟﻤﺼــدرة ﻟﻐــرض اﻟﻤﻌﺎﻟﺠــﺔ ‪to those imported or exported for inward or‬‬
‫‪outward processing.‬‬
‫اﻟداﺨﻠﻴﺔ او اﻟﺨﺎرﺠﻴﺔ‪.‬‬
‫‪Note:‬‬
‫‪1. This term is used in Annexes E.4 (drawback),‬‬
‫‪Equivalent Goods‬‬ ‫‪E. 6 (temporary admission for inward‬‬ ‫ﻤﻼﺤظﺔ‪:‬‬
‫اﻟﺒﻀﺎﺌﻊ اﻟﻤﻌﺎدﻟﺔ‬
‫‪ .1‬ﻫذﻩ اﻟﻌﺒﺎرة ﻤﺴـﺘﺨدﻤﺔ ﻓـﻲ اﻟﻤﻼﺤـق ﻫ ـ ‪) 4 -‬اﺴـﺘرﺠﺎع اﻟرﺴـوم ‪processing), E.7 (Duty-free replacement of‬‬
‫‪goods) and E. 8 (temporary exportation for‬‬
‫اﻟﺠﻤرﻛﻴـﺔ(‪ ،‬ﻫ ـ‪) 6-‬اﻹدﺨـﺎﻝ اﻟﻤؤﻗـت ﻟﻐـرض اﻟﻤﻌﺎﻟﺠـﺔ اﻟداﺨﻠﻴـﺔ( ‪outward processing) to the Kyoto Convention of ،‬‬
‫‪1974.‬‬ ‫ﻫ ـ‪) 7-‬ﺒﻀــﺎﺌﻊ ﺒدﻴﻠــﺔ ﻤﻌﻔــﺎة ﻤــن اﻟرﺴــوم اﻟﺠﻤرﻛﻴــﺔ( واﻟﻤﻠﺤــق ﻫ ـ‪8-‬‬
‫)اﻟﺘﺼــدﻴر اﻟﻤؤﻗــت ﻷﻏ ـراض اﻟﻤﻌﺎﻟﺠــﺔ اﻟﺨﺎرﺠﻴــﺔ( ﻻﺘﻔﺎﻗﻴــﺔ ﻛﻴوﺘــو ‪See: Specific Annex F, Chapters 1 and 2 of the‬‬
‫‪revised Kyoto‬‬ ‫ﻟﺴﻨﺔ ‪.1974‬‬
‫‪Convention.‬‬
‫اﻨظ ــر اﻟﻤﻠﺤ ــق اﻟﺨ ــﺎص "و"‪ ،‬اﻟﻔﺼ ــوﻝ ‪ 1‬و ‪ 2‬ﻤ ــن اﺘﻔﺎﻗﻴ ــﺔ ﻛﻴوﺘ ــو‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫اﻟﻤﻌدﻟﺔ‪.‬‬
‫‪See Valuation: Escalation charges when actually‬‬ ‫اﻨظر اﻟﺘﻘﻴﻴم‪ :‬اﻟرﺴوم اﻟﺘﺼﺎﻋدﻴﺔ ﻋﻨدﻤﺎ ﺘـدﻓﻊ ﺒﺎﻟﻔﻌـﻝ ﻤـن اﻟﻤﺸـﺘري‬
‫‪paid by the buyer to the seller must be included‬‬
‫‪in the value for duty. Usually these charges‬‬ ‫إﻟ ــﻰ اﻟﺒ ــﺎﺌﻊ ﻴﺠ ــب ﺸ ــﻤوﻟﻬﺎ ﻓ ــﻲ اﻟﻘﻴﻤ ــﺔ ﻟﻐ ــرض اﺤﺘﺴ ــﺎب اﻟرﺴ ــوم‪.‬‬
‫‪Escalation Charges‬‬ ‫اﻟرﺴوم اﻟﺘﺼﺎﻋدﻴﺔ‬
‫‪occur where the goods are supplied on long lead‬‬ ‫وﺘﻨﺸــﺄ ﻫــذﻩ اﻟرﺴــوم ﻋــﺎدة ﺤﻴﺜﻤــﺎ ﻴــﺘم ﺘورﻴــد اﻟﺒﻀــﺎﺌﻊ ﻋﻠــﻰ ﻓﺘ ـرات‬
‫‪times - normally this concerns capital goods for‬‬
‫ﻤﺘﺒﺎﻋدة‪ ،‬وﻫذا ﻴﺘﻌﻠق ﺒﺎﻟﺒﻀﺎﺌﻊ اﻟرأﺴﻤﺎﻟﻴﺔ ﻟﻠﻤﺸﺎرﻴﻊ اﻟﻛﺒرى‪.‬‬
‫‪major projects.‬‬
‫‪Buyer pays charges after delivery from the‬‬ ‫ﻴﻘـ ـ ــوم اﻟﻤﺸـ ـ ــﺘري ﺒـ ـ ــدﻓﻊ اﻟﻤﺼـ ـ ــﺎرﻴف ﺒﻌـ ـ ــد اﻟﺘﺴـ ـ ــﻠﻴم ﻓـ ـ ــﻲ ﻤﻨﺸـ ـ ــﺂت‬
‫‪Factory/Mill/Works premises.‬‬
‫‪This term means that seller's responsibility is to‬‬ ‫اﻟﻤﺼﻨﻊ‪/‬اﻟورﺸﺔ‪/‬اﻟﻤﻌﻤﻝ‪.‬‬
‫‪make the goods available at the factory‬‬ ‫وﻫذﻩ اﻟﻌﺒﺎرة ﺘﻌﻨﻲ أﻨـﻪ ﻴﺠـب ﻋﻠـﻰ اﻟﺒـﺎﺌﻊ وﻀـﻊ اﻟﺒﻀـﺎﺌﻊ ﻓـﻲ ﺒواﺒـﺔ‬
‫‪gate/manufacture's premises, further specifying‬‬
‫اﻟﻤﺼ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ــﻨﻊ‪/‬ﻤﻨﺸ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ــﺂت اﻟﺸ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ــرﻛﺔ اﻟﻤﺼ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ــﻨﻌﺔ‪،‬‬
‫‪whether the cost of packing is included or not.‬‬
‫وﺒﺤﻴــث ﻴﺤــدد أﻴﻀ ـﺎً إن ﻛﺎﻨــت ﺘﻛﻠﻔــﺔ اﻟﺘﻌﺒﺌــﺔ واﻟﺘﻐﻠﻴــف ﻤﺸــﻤوﻟﺔ أم‬
‫‪The overseas buyer must pay for additional‬‬ ‫ﻻ‪.‬‬
‫‪expenses for the delivery of the goods (up to the‬‬
‫‪point of loading - f.o.b. charges) because in such‬‬ ‫ﻴﺠـ ــب ﻋﻠـ ــﻰ اﻟﻤﺸـ ــﺘري اﻟﺨـ ــﺎرﺠﻲ أن ﻴـ ــدﻓﻊ اﻟﻤﺼـ ــﺎرﻴف اﻹﻀـ ــﺎﻓﻴﺔ‬
‫‪Ex. Factory / Mill /‬‬ ‫اﻟﺘﺴﻠﻴم ﻓﻲ‬
‫‪cases the seller does not undertake the‬‬ ‫ﻟﺘﺴــﻠﻴم اﻟﺒﻀــﺎﺌﻊ )ﻟﻐﺎﻴــﺔ ﻨﻘطــﺔ اﻟﺘﺤﻤﻴــﻝ – ﻤﺼــﺎرﻴف اﻟﺘﺴــﻠﻴم ﻋﻠــﻰ‬
‫‪Works‬‬ ‫‪responsibility for loading the goods on the‬‬ ‫اﻟﻤﺼﻨﻊ‪/‬اﻟورﺸﺔ‪/‬اﻟﻤﻌﻤﻝ‬
‫‪transport or stuffing into container provided by‬‬ ‫ظﻬــر اﻟﻨﺎﻗﻠــﺔ( ﻷﻨــﻪ ﻓــﻲ ﺘﻠــك اﻟﺤــﺎﻻت ﻻ ﻴﺘﺤﻤــﻝ اﻟﺒــﺎﺌﻊ اﻟﻤﺴــؤوﻟﻴﺔ‬
‫‪the buyer for removal to the point of export port.‬‬ ‫ﻋــن ﺘﺤﻤﻴــﻝ اﻟﺒﻀــﺎﺌﻊ ﻋﻠــﻰ وﺴــﻴﻠﺔ اﻟﻨﻘــﻝ أو ﺘﻛدﻴﺴــﻬﺎ ﻓــﻲ اﻟﺤﺎوﻴــﺔ‬
‫‪The buyer generally through his agent abroad,‬‬
‫‪bears all the charges and risk involved in‬‬ ‫اﻟﺘ ــﻲ ﻴوﻓرﻫ ــﺎ اﻟﻤﺸ ــﺘري ﻟﻨﻘﻠﻬ ــﺎ إﻟ ــﻰ ﻤﻴﻨ ــﺎء اﻟﺘﺼ ــدﻴر‪ .‬وﻋﻤوﻤـ ـﺎً ﻓ ــﺈن‬
‫‪bringing the goods from the factory to the point‬‬ ‫اﻟﻤﺸــﺘري ﻤــن ﺨــﻼﻝ وﻛﻴﻠــﻪ ﻓــﻲ اﻟﺨــﺎرج ﻴﺘﺤﻤــﻝ ﺠﻤﻴــﻊ اﻟﻤﺼــﺎرﻴف‬
‫‪of shipment. All these associated charges are‬‬
‫واﻟﻤﺴؤوﻟﻴﺔ اﻟﻤﺘرﺘﺒﺔ ﻋﻠﻰ إﺤﻀﺎر اﻟﺒﻀﺎﺌﻊ ﻤن اﻟﻤﺼﻨﻊ إﻟـﻰ ﻤوﻗـﻊ‬
‫‪added into the value for duty purposes‬‬
‫اﻟﺸ ــﺤن‪ .‬وﺘﻀ ــﺎف ﺠﻤﻴ ــﻊ ﻫ ــذﻩ اﻟﻤﺼ ــﺎرﻴف إﻟ ــﻰ اﻟﻘﻴﻤ ــﺔ ﻷﻏـ ـراض‬
‫اﺤﺘﺴﺎب اﻟرﺴوم‪.‬‬
‫‪Examination of‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ ‪Under the WCO glossary of international‬‬ ‫ﻓﺤص اﻟﺒﻀﺎﺌﻊ‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

Goods customs terms this term means the physical ‫ ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة اﻟﻔﺤ ــص اﻟﻤ ــﺎدي ﻟﻠﺒﻀ ــﺎﺌﻊ ﻤ ــن ﻗﺒ ــﻝ‬،‫اﻟﻌﺎﻟﻤﻴ ــﺔ‬
inspection of goods by the Customs to satisfy
them-selves that the nature, origin, condition, ‫اﻟﺠﻤـ ــﺎرك ﻟﻼطﻤﺌﻨـ ــﺎن إﻟ ـ ــﻰ طﺒﻴﻌـ ــﺔ وﻤﻨﺸـ ــﺄ وﺤﺎﻟ ـ ــﺔ وﻛﻤﻴـ ــﺔ وﻗﻴﻤ ـ ــﺔ‬
quantity and value of the goods are in accordance .‫اﻟﺒﻀﺎﺌﻊ وﻓﻘﺎً ﻟﻠﺒﻴﺎﻨﺎت اﻟﻤﻘدﻤﺔ ﻓﻲ ﺒﻴﺎن اﻟﺒﻀﺎﺌﻊ‬
with the particulars furnished in the Goods
declaration.

See: General Annex, Chapter 2 of the


revised Kyoto Convention.
.‫ ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‬2 ‫ اﻟﻔﺼﻝ‬،‫ اﻟﻤﻠﺤق اﻟﻌﺎم‬:‫اﻨظر‬
The value of a domestic currency expressed in ‫ﻗﻴﻤﺔ اﻟﻌﻤﻠﺔ اﻟﻤﺤﻠﻴﺔ ﻤﻌﺒ اًر ﻋﻨﻬﺎ ﺒﻌﻤﻠﺔ أﺠﻨﺒﻴﺔ أو ﺒﺴﻠﺔ ﻤن‬
terms of a foreign currency or basket of foreign
currencies. Or the price of one currency stated in .‫ أو ﺴﻌر ﻋﻤﻠﺔ واﺤدة ﻤﻘﻴﻤﺔ ﺒﻌﻤﻠﺔ أﺨرى‬.‫اﻟﻌﻤﻼت اﻷﺠﻨﺒﻴﺔ‬
terms of another currency.

The rate of which one currency can be


exchanged for another. When two countries are ‫ وﻋﻨـدﻤﺎ ﺘﻛـون‬.‫اﻟﺴﻌر اﻟـذي ﻴﻤﻛـن وﻓﻘـﺎً ﻟـﻪ اﺴـﺘﺒداﻝ ﻋﻤﻠـﺔ ﺒـﺄﺨرى‬
on the same standard the exchange rate will vary ‫دوﻟﺘﺎن ﺒﻨﻔس اﻟﻤﻌﻴـﺎر ﻴﺘﻔـﺎوت ﺴـﻌر اﻟﺼـرف ﻀـﻤن ﺤـدود ﻀـﻴﻘﺔ‬
Exchange Rate (E) only between very narrow limits. On a system of ‫ﺴﻌر اﻟﺼرف‬
Freely Fluctuating Exchange Rates the rate ‫ وﻀــﻤن ﻨظــﺎم أﺴــﻌﺎر اﻟﺼــرف اﻟﻤﺘﻘﻠﺒــﺔ ﺒﺸــﻛﻝ ﺤــر ﻴﺘﻔــﺎوت‬.ً‫ﺠــدا‬
varies from day to day. Under a system of ‫ وﻓﻲ ظﻝ ﻨظﺎم رﻗﺎﺒـﺔ اﻟﺼـرف اﻷﺠﻨﺒـﻲ‬.‫اﻟﺴﻌر ﻤن ﻴوم إﻟﻰ آﺨر‬
exchange control there may be an official fixed
rate of exchange and different rates of exchange ‫ﻗد ﻴﻛون ﻫﻨﺎك ﺴﻌر ﺼرف رﺴﻤﻲ ﺜﺎﺒـت وأﺴـﻌﺎر ﺼـرف ﻤﺨﺘﻠﻔـﺔ‬
between the same two currencies according to ‫ﺒ ــﻴن ﻨﻔ ــس اﻟﻌﻤﻠﺘ ــﻴن وﻓﻘـ ـﺎً ﻟﻠﻐ ــرض اﻟ ــذي ﺘﻛ ــون اﻟﻌﻤﻠ ــﺔ اﻷﺠﻨﺒﻴ ــﺔ‬
the purpose for which the foreign currency is
required, that is, there may be multiple exchange .‫ أي رﺒﻤﺎ ﻴﻛون ﻫﻨﺎك أﺴﻌﺎر ﺼرف ﻤﺘﻌددة‬،‫ﻤطﻠوﺒﺔ ﻷﺠﻠﻪ‬
rates.
Exogenous A variable whose value is determined outside ‫ وﻫـو ﻴﺴـﻤﻰ‬.‫ﻤﺘﻐﻴر ﺘﺤدد ﻗﻴﻤﺘﻪ ﺨﺎرج اﻟﻨﻤوذج اﻟـذي ﻴﺴـﺘﺨدم ﻓﻴـﻪ‬ (‫اﻟﻤﺘﻐﻴر )اﻟﺘﻔﺴﻴري‬
(explanatory) the model in which it is used. Also called a
variable parameter. .‫أﻴﻀﺎً ﻤﻌﻴﺎر‬ ‫اﻟﺨﺎرﺠﻲ‬

Tel: 00442071937439 ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ www.pbf.org.ps :‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‬


Fax: 00442076919431 ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ info@pbf.org.ps :‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪Expansionary fiscal See fiscal policy.‬‬ ‫اﻟﺴﻴﺎﺴﺔ اﻟﻤﺎﻟﻴﺔ اﻟﺘوﺴﻌﻴﺔ اﻟﺴﻴﺎﺴﺔ اﻟﻤﺎﻟﻴﺔ اﻟﺘوﺴﻌﻴﺔ‬
‫‪policy‬‬
‫‪Expansionary‬‬
‫‪See monetary policy.‬‬ ‫اﻟﺴﻴﺎﺴﺔ اﻟﻨﻘدﻴﺔ اﻟﺘوﺴﻌﻴﺔ‬ ‫اﻟﺴﻴﺎﺴﺔ اﻟﻨﻘدﻴﺔ‬
‫‪monetary policy‬‬ ‫اﻟﺘوﺴﻌﻴﺔ‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ‬
‫‪customs terms this term means customs duties‬‬
‫‪and all other duties, taxes or charges which are‬‬ ‫اﻟﻌﺎﻟﻤﻴ ــﺔ‪ ،‬ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة اﻟرﺴ ــوم اﻟﺠﻤرﻛﻴ ــﺔ وﺠﻤﻴ ــﻊ اﻟرﺴ ــوم‪،‬‬
‫‪collected on or in connection with the‬‬ ‫اﻟﻀراﺌب أو اﻟﻤﺼﺎرﻴف اﻷﺨـرى اﻟﺘـﻲ ﻴـﺘم ﺘﺤﺼـﻴﻠﻬﺎ ﻋﻠـﻰ أو ﻓﻴﻤـﺎ‬
‫‪exportation of goods, but not including any‬‬
‫‪Export duties and‬‬ ‫ﻴﺘﻌﻠق ﺒﺘﺼدﻴر اﻟﺒﻀـﺎﺌﻊ‪ ،‬وﻟﻛﻨﻬـﺎ ﻻ ﺘﺸـﻤﻝ أﻴـﺔ ﻤﺼـﺎرﻴف ﺘﻨﺤﺼـر‬
‫‪charges which are limited in amount to the‬‬
‫‪taxes‬‬ ‫رﺴوم وﻀراﺌب اﻟﺘﺼدﻴر‬
‫‪approximate cost of services rendered or‬‬ ‫ﻗﻴﻤﺘﻬـ ــﺎ ﻓـ ــﻲ ﻨطـ ــﺎق اﻟﺘﻛﻠﻔـ ــﺔ اﻟﺘﻘدﻴرﻴـ ــﺔ ﻟﻠﺨـ ــدﻤﺎت اﻟﻤﻘدﻤـ ــﺔ أو اﻟﺘـ ــﻲ‬
‫‪collected by the Customs on behalf of another‬‬ ‫ﺘﺤﺼﻠﻬﺎ اﻟﺠﻤﺎرك ﻨﻴﺎﺒﺔ ﻋن ﺴﻠطﺔ وطﻨﻴﺔ أﺨرى‪.‬‬
‫‪national authority.‬‬

‫‪See: General Annex, Chapter 2 of the revised‬‬ ‫اﻨظر‪ :‬اﻟﻤﻠﺤق اﻟﻌﺎم‪ ،‬اﻟﻔﺼﻝ ‪ 2‬ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‪.‬‬
‫‪Kyoto Convention.‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ‬
‫‪customs terms this term means the act of taking‬‬
‫‪Exportation‬‬ ‫‪out or causing to be taken out any goods from the‬‬ ‫اﻟﻌﺎﻟﻤﻴــﺔ‪ ،‬ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة إﺨـراج أو اﻹﻴﻌــﺎز ﺒــﺈﺨراج أﻴــﺔ ﺒﻀــﺎﺌﻊ‬
‫اﻟﺘﺼدﻴر‬
‫‪Customs territory.‬‬ ‫ﻤن إﻗﻠﻴم اﻟﺠﻤﺎرك‪.‬‬
‫‪See: Specific Annex C, Chapter 1 of the revised‬‬
‫اﻨظر‪ :‬اﻟﻤﻠﺤق اﻟﺨﺎص ج‪ ،‬اﻟﻔﺼﻝ ‪ 1‬ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‪.‬‬
‫‪Kyoto Convention.‬‬
‫‪Under the Common Customs Law for the Arab‬‬ ‫وﻓﻘـ ـﺎً ﻟﻘ ــﺎﻨون اﻟﺠﻤ ــﺎرك اﻟﻤوﺤ ــد ﻟ ــدوﻝ اﻟﺨﻠ ــﻴﺞ اﻟﻌرﺒ ــﻲ ﻓ ــﺈن ﻋﺒ ــﺎرة‬
‫‪States of the Gulf the term “exporter” means the‬‬
‫‪exporter‬‬ ‫‪natural or legal person exporting the goods.‬‬ ‫"اﻟﻤﺼـ ــدر" ﺘﻌﻨـ ــﻲ اﻟﺸـ ــﺨص اﻟطﺒﻴﻌـ ــﻲ أو اﻻﻋﺘﺒـ ــﺎري اﻟـ ــذي ﻴﻘـ ــوم‬ ‫اﻟﻤﺼدر‬
‫ﺒﺘﺼدﻴر اﻟﺒﻀﺎﺌﻊ‪.‬‬
‫‪Goods and services one country produces and‬‬ ‫اﻟﺴ ــﻠﻊ واﻟﺨ ــدﻤﺎت اﻟﺘ ــﻲ ﺘﻨﺘﺠﻬ ــﺎ دوﻟ ــﺔ واﺤ ــدة وﺘﺒﻴﻌﻬ ــﺎ إﻟ ــﻰ اﻟ ــدوﻝ‬
‫)‪Exports (X‬‬ ‫‪sells to others. The opposite of imports, strong‬‬ ‫ااﺼﺎدرات‬
‫‪exports are necessary to have a favourable‬‬ ‫اﻷﺨرى‪ .‬وﺘﻌﺘﺒـر ﺤرﻛـﺔ اﻟﺼـﺎدرات اﻟﻘوﻴـﺔ ﻀـرورﻴﺔ ﻟﺘﺤﻘﻴـق ﻓـﺎﺌض‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪balance of trade‬‬ ‫ﻓﻲ اﻟﻤﻴزان اﻟﺘﺠﺎري‪.‬‬


‫‪External benefits‬‬ ‫‪See Positive externalities‬‬ ‫اﻨظر اﻟﻌواﻤﻝ اﻟﺨﺎرﺠﻴﺔ اﻹﻴﺠﺎﺒﻴﺔ‬ ‫اﻟﻤزاﻴﺎ اﻟﺨﺎرﺠﻴﺔ‬
‫‪External costs‬‬ ‫‪See Negative externalities‬‬ ‫اﻨظر اﻟﻌواﻤﻝ اﻟﺨﺎرﺠﻴﺔ اﻟﺴﻠﺒﻴﺔ‬ ‫اﻟﺘﻛﺎﻟﻴف اﻟﺨﺎرﺠﻴﺔ‬
‫‪Occur where the actions of firms and individuals‬‬ ‫ﺘﺤــدث ﻋﻨــدﻤﺎ ﺘــؤﺜر ﺘﺼ ـرﻓﺎت اﻟﺸــرﻛﺎت واﻷﻓ ـراد ﻋﻠــﻰ اﻷﺸــﺨﺎص‬
‫‪have an effect on people other than themselves.‬‬
‫‪In the case of negative externalities the external‬‬ ‫اﻵﺨ ـرﻴن‪ .‬وﻓــﻲ ﺤﺎﻟــﺔ اﻟﻌواﻤــﻝ اﻟﺨﺎرﺠﻴــﺔ اﻟﺴــﻠﺒﻴﺔ‪ ،‬ﺘﻤﺜــﻝ اﻟﺘــﺄﺜﻴرات‬
‫‪effects are costs on other people. These are‬‬ ‫اﻟﺨﺎرﺠﻴﺔ اﻟﺘﻛـﺎﻟﻴف اﻟﺘـﻲ ﻴﺘﺤﻤﻠﻬـﺎ اﻷﺸـﺨﺎص اﻵﺨـرون‪ .‬وﻗـد ﺘﻛـون‬
‫‪known as external costs. There may be external‬‬
‫ﻫﻨ ـ ــﺎك ﺘﻛ ـ ــﺎﻟﻴف ﺨﺎرﺠﻴ ـ ــﺔ ﻨﺎﺸ ـ ــﺌﺔ ﻤ ـ ــن اﻹﻨﺘ ـ ــﺎج واﻻﺴ ـ ــﺘﻬﻼك‪.‬و إذا‬
‫‪costs from both production and consumption. If‬‬
‫‪these are added to the private costs we get the‬‬ ‫أﻀــﻴﻔت إﻟــﻰ اﻟﺘﻛــﺎﻟﻴف اﻟﺨﺎﺼــﺔ ﻨﺤﺼــﻝ ﻋﻠــﻰ إﺠﻤــﺎﻟﻲ اﻟﺘﻛــﺎﻟﻴف‬
‫‪total social costs. The most common example of‬‬ ‫اﻻﺠﺘﻤﺎﻋﻴﺔ‪ .‬أﻤﺎ أوﻀﺢ ﻤﺜﺎﻝ ﻋﻠﻰ اﻟﺘﻛﺎﻟﻴف اﻟﺨﺎرﺠﻴـﺔ ﻓﻬـﻲ أﺸـﻴﺎء‬
‫‪external costs are things like pollution where‬‬
‫‪Externalities -‬‬ ‫‪people other than the firm may bear the health‬‬ ‫ﻤﺜـ ـ ــﻝ اﻟﺘﻠـ ـ ــوث ﺤﻴـ ـ ــث ﻗـ ـ ــد ﻴﺘﺤﻤـ ـ ــﻝ اﻷﺸـ ـ ــﺨﺎص اﻵﺨـ ـ ــرون وﻟـ ـ ــﻴس‬ ‫اﻟﻌواﻤﻝ اﻟﺨﺎرﺠﻴﺔ‬
‫‪costs and other problems.‬‬ ‫اﻟﻤؤﺴﺴﺎت اﻟﺘﻛﺎﻟﻴف اﻟﺼﺤﻴﺔ واﻟﻤﺸﺎﻛﻝ اﻷﺨرى‪.‬‬
‫‪In the case of positive externalities the external‬‬
‫‪effects are benefits on other people. These are‬‬ ‫وﻓـﻲ ﺤﺎﻟــﺔ اﻟﻌواﻤـﻝ اﻟﺨﺎرﺠﻴــﺔ اﻹﻴﺠﺎﺒﻴـﺔ‪ ،‬ﺘﻌﺘﺒــر اﻟﺘـﺄﺜﻴرات اﻟﺨﺎرﺠﻴــﺔ‬
‫‪known as external benefits. There may be‬‬ ‫ﻤ ازﻴ ــﺎ ﻟﻸﺸ ــﺨﺎص اﻵﺨـ ـرﻴن‪ .‬وﻫ ــذﻩ ﺘﻌ ــرف ﺒﺎﻟﻤ ازﻴ ــﺎ اﻟﺨﺎرﺠﻴ ــﺔ‪ .‬وﻗ ــد‬
‫‪external benefits from both production and‬‬
‫‪consumption. If these are added to the private‬‬ ‫ﺘﻛـ ــون ﻫﻨـ ــﺎك ﻤ ازﻴـ ــﺎ ﺨﺎرﺠﻴـ ــﺔ ﻟﻛـ ــﻝ ﻤـ ــن اﻹﻨﺘـ ــﺎج واﻻﺴـ ــﺘﻬﻼك‪ٕ .‬واذا‬
‫‪benefits we get the total social benefits.‬‬ ‫أﻀ ـ ــﻴﻔت إﻟ ـ ــﻰ اﻟﻤ ازﻴ ـ ــﺎ اﻟﺨﺎﺼ ـ ــﺔ‪ ،‬ﻨﺤﺼ ـ ــﻝ ﻋﻠ ـ ــﻰ إﺠﻤ ـ ــﺎﻟﻲ اﻟﻤ ازﻴ ـ ــﺎ‬
‫اﻻﺠﺘﻤﺎﻋﻴﺔ‪.‬‬
‫‪F‬‬
‫‪The payments made to the factors of production‬‬ ‫اﻟــدﻓﻌﺎت اﻟﺘــﻲ ﺘــدﻓﻊ ﺒﺨﺼــوص ﻋواﻤــﻝ اﻹﻨﺘــﺎج )اﻹﻴﺠــﺎرات‪،‬‬
‫‪Factor Prices‬‬ ‫‪(rents, wages, interest, and profits).‬‬ ‫أﺴﻌﺎر اﻟﻌواﻤﻝ‬
‫اﻷﺠور‪ ،‬اﻟﻔواﺌد واﻷرﺒﺎح(‬

‫‪Factors of‬‬
‫‪The resources necessary for production. They‬‬ ‫اﻟﻤوارد اﻟﻀرورﻴﺔ ﻟﻺﻨﺘﺎج‪ .‬وﻫﻲ ﺘﺼﻨف ﻋﺎدة ﻀﻤن ‪4‬‬
‫‪are usually classified into 4 different groups:‬‬ ‫ﻋواﻤﻝ اﻹﻨﺘﺎج‬
‫‪production‬‬
‫‪Land - natural resources (minerals and other raw‬‬ ‫ﻤﺠﻤوﻋﺎت ﻤﺨﺘﻠﻔﺔ‪:‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫)‪materials‬‬ ‫اﻷرض – اﻟﻤوارد اﻟطﺒﻴﻌﻴﺔ )اﻟﻤﻌﺎدن واﻟﻤواد اﻟﺨﺎم اﻷﺨرى(‬


‫‪Labour - human resources‬‬
‫‪Capital - man-made aids to‬‬ ‫‪production‬‬ ‫اﻟﻌﻤﺎﻝ – اﻟﻤوارد اﻟﺒﺸرﻴﺔ‬
‫)‪(machinery, equipment and so on‬‬ ‫رأس اﻟﻤ ــﺎﻝ – وﺴ ــﺎﺌﻝ اﻹﻨﺘ ــﺎج اﻟﺘ ــﻲ ﻴﺼ ــﻨﻌﻬﺎ اﻹﻨﺴ ــﺎن )اﻵﻻت‪،‬‬
‫‪Enterprise - entrepreneurial ability‬‬
‫اﻟﻤﻌدات‪ ،‬اﻟﺦ(‬
‫اﻟﻤﺸروع – اﻟﻘدرة ﻋﻠﻰ ﺘﻨﻔﻴذ اﻟﻤﺸﺎرﻴﻊ اﻟرﻴﺎدﻴﺔ‬
‫‪Fair value is the amount for which an asset‬‬ ‫اﻟﻘﻴﻤﺔ اﻟﻌﺎدﻟـﺔ ﻫـﻲ اﻟﻤﺒﻠـﻎ اﻟـذي ﻴﻤﻛـن ﻤﺒﺎدﻟـﺔ أﺤـد اﻷﺼـوﻝ ﻤﻘﺎﺒﻠـﻪ‬
‫‪could be exchanged, or a liability settled,‬‬
‫‪Fair value‬‬ ‫‪between knowledgeable, willing parties in an‬‬ ‫أو ﺘﺴــدﻴد اﻟﻤطﻠوﺒــﺎت ﻓﻴﻤــﺎ ﺒــﻴن أطـراف ﺘﺘــوﻓر ﻟﻬــﺎ اﻟﻤﻌرﻓــﺔ واﻹرادة‬ ‫اﻟﻘﻴﻤﺔ اﻟﻌﺎدﻟﺔ‬
‫‪arm’s length transaction.‬‬ ‫ﻀﻤن ﺼﻔﻘﺔ ﺘﻨﻔذ دون ﻤﺤﺎﺒﺎة وﻋﻠﻰ ﻗدم اﻟﻤﺴﺎواة‪.‬‬
‫‪From this point the purchaser is responsible for‬‬ ‫ﻻ ﻋــن ﻤﺼــﺎرﻴف‬
‫اﻋﺘﺒــﺎ ًار ﻤــن ﻫــذﻩ اﻟﻨﻘطــﺔ ﻴﻛــون اﻟﻤﺸــﺘري ﻤﺴــؤو ً‬
‫‪FAS. Free‬‬ ‫‪the expenses of loading on board and bears any‬‬ ‫ﻓﺎس‪ .‬ﺘﺴﻠﻴم ﺒﺠﺎﻨب‬
‫اﻟﺘﺤﻤﻴ ــﻝ ﻋﻠ ــﻰ ظﻬ ــر اﻟﺴ ــﻔﻴﻨﺔ وﻴﺘﺤﻤ ــﻝ ﻤﺴ ــؤوﻟﻴﺔ أي ﺨﺴ ــﺎﺌر أو‬
‫‪Alongside Ship‬‬ ‫‪risk of loss or damage to the goods‬‬ ‫اﻟﺴﻔﻴﻨﺔ‬
‫أﻀرار ﺘﻠﺤق ﺒﺎﻟﺒﻀﺎﺌﻊ‪.‬‬
‫‪A container with cargo for one importer only,‬‬ ‫ﺤﺎوﻴﺔ ﺘﺤﺘوي ﻋﻠﻰ ﺒﻀﺎﻋﺔ ﻟﻤﺴﺘورد واﺤد ﻓﻘط‪ ،‬ﺴـواء ﺘـم إرﺴـﺎﻟﻬﺎ‬
‫‪whether consigned direct to the importer or‬‬
‫‪through a freight forwarder or agent.‬‬ ‫إﻟﻰ اﻟﻤﺴﺘورد ﻤﺒﺎﺸرة أو ﻤن ﺨﻼﻝ وﻛﻴﻝ ﺸﺤن‪.‬‬
‫‪FCL‬‬ ‫‪A container which is packed by shipper at his‬‬ ‫ﺤﺎوﻴﺔ ﺘﻌﺒﺄ أو ﺘﻐﻠف ﻤن ﻗﺒﻝ اﻟﺸﺎﺤن ﻓﻲ ﻤﻨﺸﺂﺘﻪ وﻴﺘم ﻨﻘﻠﻬـﺎ ﺒﺤـ ًار‬
‫‪premises, transported overseas to consignee's‬‬ ‫ﺤﻤوﻟﺔ ﺤﺎوﻴﺔ ﻛﺎﻤﻠﺔ‬
‫‪FCL/FCL‬‬ ‫إﻟــﻰ ﻤﻨﺸــﺂت اﻟﻤرﺴــﻝ إﻟﻴــﻪ وﻤــن ﺜــم ﻴــﺘم ﺘﻔرﻴﻐﻬــﺎ )ﻤــن اﻟﺒــﺎب إﻟــﻰ‬
‫‪premises, then unpacked (door to door).‬‬
‫اﻟﺒﺎب(‪.‬‬

‫‪FEC‬‬ ‫‪Forward Exchange Contracts‬‬ ‫ﻋﻘود اﻟﺼرف اﻵﺠﻠﺔ‬ ‫ﻋﻘود اﻟﺼرف اﻵﺠﻠﺔ‬
‫وﻓﻘـ ـًﺎ ﻟﻘ ــﺎﻨون اﻟﺠﻤ ــﺎرك اﻟﻤوﺤ ــد ﻟ ــدوﻝ اﻟﺨﻠ ــﻴﺞ اﻟﻌرﺒ ــﻲ ﻓ ــﺈن ﻋﺒ ــﺎرة ‪Under the Common Customs Law for the Arab‬‬
‫‪States of the Gulf the term “fees/charges “means‬‬
‫‪fees/charges‬‬ ‫"اﻟرﺴــوم‪/‬اﻟﻤﺼــﺎرﻴف" ﺘﻌﻨــﻲ اﻟﻤﺒــﺎﻟﻎ اﻟﺘــﻲ ﺘﺤﺼــﻠﻬﺎ اﻟﺠﻤــﺎرك ﻤﻘﺎﺒــﻝ ‪the amounts collected by customs for the services‬‬ ‫اﻟرﺴوم‪/‬اﻟﻤﺼﺎرﻴف‬
‫‪rendered.‬‬ ‫اﻟﺨدﻤﺎت اﻟﻤﻘدﻤﺔ‪.‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

Final Goods and


Goods and services that are purchased for direct ‫اﻟﺒﻀﺎﺌﻊ واﻟﺨدﻤﺎت اﻟﺘﻲ ﻴﺘم ﺸراؤﻫﺎ ﻟﻼﺴﺘﻬﻼك اﻟﻤﺒﺎﺸر‬ ‫اﻟﺒﻀﺎﺌﻊ واﻟﺨدﻤﺎت‬
consumption.
Services ‫اﻟﻨﻬﺎﺌﻴﺔ‬
A financial asset is any asset that is: :‫اﻷﺼوﻝ اﻟﻤﺎﻟﻴﺔ ﻫﻲ أﻴﺔ أﺼوﻝ‬
(a) Cash;
(b) A contractual right to receive cash or another ‫)أ( ﻨﻘدﻴﺔ؛‬
financial asset from another entity; ‫)ب( ﺤ ــق ﺘﻌﺎﻗ ــدي ﻻﺴ ــﺘﻼم اﻟﻤﺒ ــﺎﻟﻎ اﻟﻨﻘدﻴ ــﺔ او اﻷﺼ ــوﻝ اﻟﻤﺎﻟﻴ ــﺔ‬
(c) A contractual right to exchange financial
Financial asset ‫اﻷﺨرى ﻤن ﻛﻴﺎن آﺨر؛‬ ‫اﻷﺼوﻝ اﻟﻤﺎﻟﻴﺔ‬
instruments with another entity under conditions
that are potentially favourable; or ً‫)ج( ﺤ ــق ﺘﻌﺎﻗ ــدي ﻟﺘﺒ ــﺎدﻝ اﻷوراق اﻟﻤﺎﻟﻴـ ــﺔ ﻤ ــﻊ ﻛﻴ ــﺎن آﺨ ــر وﻓﻘ ـ ـﺎ‬
(d) An equity instrument of another entity. ‫ﻟﺸروط ﻤن اﻟﻤﺤﺘﻤﻝ أن ﺘﻛون ﺘﻔﻀﻴﻠﻴﺔ؛ أو‬
.‫)د( أدوات ﺤﻘوق ﻤﻠﻛﻴﺔ ﻟﻛﻴﺎن آﺨر‬
A form of indirect finance where an institution (‫ﺸــﻛﻝ ﻤــن اﻟﺘﻤوﻴــﻝ ﻏﻴــر اﻟﻤﺒﺎﺸــر ﺤﻴــث ﺘﺘﺼــرف ﻤؤﺴﺴــﺔ )ﺒﻨــك‬
Financial (a bank) acts as an intermediary to reduce
transactions costs and facilitates borrowing and ‫ﻛوﺴ ـ ـ ــﻴط ﻟﺘﺨﻔ ـ ـ ــﻴض ﺘﻛ ـ ـ ــﺎﻟﻴف اﻟﻤﻌ ـ ـ ــﺎﻤﻼت وﺘﺴ ـ ـ ــﻬﻴﻝ اﻻﻗﺘـ ـ ـ ـراض‬ ‫اﻟوﺴﺎطﺔ اﻟﻤﺎﻟﻴﺔ‬
Intermediation
lending. ‫واﻹﻗراض‬
A complete set of financial statements includes :‫ﻤﺠﻤوﻋﺔ ﻛﺎﻤﻠﺔ ﻤن اﻟﺒﻴﺎﻨﺎت اﻟﻤﺎﻟﻴﺔ وﺘﺸﻤﻝ ﻤﺎ ﻴﻠﻲ‬
the following components:
(a) Statement of financial position; ‫)أ( ﺒﻴﺎن اﻟﻤرﻛز اﻟﻤﺎﻟﻲ‬
(b) Statement of financial performance; ‫)ب( ﺒﻴﺎن اﻷداء اﻟﻤﺎﻟﻲ‬
(c) Statement of changes in net assets/equity;
‫ﺤﻘوق اﻟﻤﻠﻛﻴﺔ‬/‫)ج( ﺒﻴﺎﻨﺎت اﻟﺘﻐﻴرات ﻓﻲ ﺼﺎﻓﻲ اﻷﺼوﻝ‬
(d) Cash flow statement; and
Financial
(e) Accounting policies and notes to the ‫)د( ﺒﻴﺎن اﻟﺘدﻓﻘﺎت اﻟﻨﻘدﻴﺔ؛ و‬ ‫اﻟﺒﻴﺎﻨﺎت اﻟﻤﺎﻟﻴﺔ‬
statements
financial statements. ‫)ﻫـ( اﻟﺴﻴﺎﺴﺎت اﻟﻤﺎﻟﻴﺔ ٕواﻴﻀﺎﺤﺎت ﻟﻠﺒﻴﺎﻨﺎت اﻟﻤﺎﻟﻴﺔ‬
The components listed above are referred to by a
variety of names both within and across
jurisdictions. The statement of financial position
may also be referred to as a balance sheet or ‫ﻴﺸــﺎر إﻟــﻰ اﻟﻤﻛوﻨــﺎت أﻋــﻼﻩ ﺒﺄﺴــﻤﺎء ﻤﺨﺘﻠﻔــﺔ ﻀــﻤن وﺨــﺎرج ﻨطــﺎق‬

Tel: 00442071937439 ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ www.pbf.org.ps :‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‬


Fax: 00442076919431 ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ info@pbf.org.ps :‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪statement of assets and liabilities. The statement‬‬ ‫ﺴــﻠطﺎت اﻻﺨﺘﺼــﺎص‪ .‬وﻗــد ﻴﺸــﺎر إﻟــﻰ ﺒﻴــﺎن اﻟﻤرﻛــز اﻟﻤــﺎﻟﻲ ﺒﺎﺴــم‬
‫‪of financial performance may also be referred to‬‬
‫‪as a statement of revenues and expenses, an‬‬ ‫اﻟﻤﻴزاﻨﻴﺔ اﻟﻌﻤوﻤﻴﺔ أو ﺒﻴﺎن اﻷﺼوﻝ واﻟﻤطﻠوﺒﺎت ‪ .‬وﻗـد ﻴﺸـﺎر إﻟـﻰ‬
‫‪income statement, an operating statement, or a‬‬ ‫ﺒﻴــﺎن اﻷداء اﻟﻤــﺎﻟﻲ ﺒﺎﺴــم ﺒﻴــﺎن اﻹﻴ ـرادات واﻟﻨﻔﻘــﺎت‪ ،‬ﺒﻴــﺎن اﻟــدﺨﻝ‪،‬‬
‫‪profit and loss statement. The notes to the‬‬
‫ﺒﻴـ ـ ــﺎن اﻟﺘﺸـ ـ ــﻐﻴﻝ‪ ،‬أو ﺤﺴـ ـ ــﺎب اﻷرﺒـ ـ ــﺎح واﻟﺨﺴـ ـ ــﺎﺌر‪ .‬وﻗـ ـ ــد ﺘﺸـ ـ ــﻤﻝ‬
‫‪financial statements may include items referred‬‬
‫‪to as “schedules” in some jurisdictions.‬‬ ‫إﻴﻀــﺎﺤﺎت اﻟﺒﻴﺎﻨ ـﺎت اﻟﻤﺎﻟﻴــﺔ ﺒﻨــوداً ﻴﺸــﺎر إﻟﻴﻬــﺎ ﺒﺎﺴــم "ﻤﻼﺤــق" ﻓــﻲ‬
‫ﺒﻌض ﺴﻠطﺎت اﻻﺨﺘﺼﺎص‪.‬‬
‫‪Free into store (if in exporting country,‬‬ ‫ﺘﺴــﻠﻴم اﻟﻤﺴــﺘودع )إذا ﻛﺎﻨــت ﻫﻨــﺎك ﻓــﻲ دوﻟــﺔ اﻟﺘﺼــدﻴر ﻤﺼــﺎرﻴف‬
‫‪subsequent charges into the point of f.o.b. to be‬‬
‫‪added. But if up to Import destination; to work‬‬ ‫أﺨرى ﺴﺘﻀﺎف ﻓﻲ ﻨﻘطﺔ اﻟﺘﺴﻠﻴم ﻋﻠـﻰ ظﻬـر اﻟﻨﺎﻗﻠـﺔ‪ .‬وﻟﻛـن ﻟﻐﺎﻴـﺔ‬
‫‪FIS‬‬ ‫‪out‬‬ ‫‪VFD,‬‬ ‫‪charges‬‬ ‫‪covering‬‬ ‫‪overseas‬‬ ‫اﻟوﺠﻬــﺔ ﻓــﻲ ﺒﻠــد اﻻﺴــﺘﻴراد‪ ،‬ﺒﺨﺼــوص ‪ ،VFD‬اﻟﻤﺼــﺎرﻴف اﻟﺘــﻲ‬ ‫ﺘﺴﻠﻴم اﻟﻤﺴﺘودع‬
‫‪freight/insurance, clearance, handling charges‬‬
‫ﺘﻐطــﻲ اﻟﺸــﺤن‪/‬اﻟﺘــﺄﻤﻴن‪ ،‬اﻟﺘﺨﻠــﻴص‪ ،‬اﻟﻤﻨﺎوﻟــﺔ وﻤﺒﻠــﻎ اﻟرﺴــوم ﻴﺠــب‬
‫)‪and amount of duties are to be deducted.‬‬
‫ﺨﺼﻤﻬﺎ(‪.‬‬
‫‪The effect inflation has on average tax rates. If‬‬ ‫ﺘ ــﺄﺜﻴر اﻟﺘﻀ ــﺨم ﻋﻠ ــﻰ ﻤﺘوﺴ ــط ﻨﺴ ــب اﻟﻀـ ـرﻴﺒﺔ‪ٕ .‬واذا ﻟ ــم ﻴ ــﺘم رﻓ ــﻊ‬
‫‪tax allowances are not increased in line with‬‬
‫‪inflation, and people's incomes increase with‬‬ ‫ﻤﻌــدﻻت اﻟﺨﺼــم ﻤﻘﺎﺒــﻝ ﺴــداد اﻟﻀ ـرﻴﺒﺔ ﻟﺘواﻛــب اﻟﺘﻀــﺨم‪ ،‬وارﺘﻔــﻊ‬
‫‪inflation then they will be moved up into higher‬‬ ‫دﺨـ ــﻝ اﻷﺸـ ــﺨﺎص ﻤـ ــﻊ اﻟﺘﻀـ ــﺨم‪ ،‬ﻋﻨـ ــدﻫﺎ ﺴـ ــﻴﻨﺘﻘﻠون إﻟـ ــﻰ ﺸ ـ ـراﺌﺢ‬
‫‪tax bands and so their tax bill will go up.‬‬
‫اﻟﻀ ـ ـ ـرﻴﺒﺔ اﻷﻋﻠـ ـ ــﻰ وﺒـ ـ ــذﻟك ﺘرﺘﻔـ ـ ــﻊ ﻓـ ـ ــﺎﺘورﺘﻬم اﻟﻀ ـ ـ ـرﻴﺒﻴﺔ‪ .‬وﺒﻬـ ـ ــذا‬
‫‪Fiscal drag‬‬ ‫‪However, they are actually worse off because‬‬ ‫ﻤﻌﺎﻟﺠﺔ ﻀرﻴﺒﻴﺔ ﻟﻠﻤوازﻨﺔ‬
‫‪inflation has cancelled out their pay rise and‬‬ ‫ﻴﺼــﺒﺤون ﻓــﻲ وﻀــﻊ أﺴ ـوأ ﻷن اﻟﺘﻀــﺨم ﻗــد أﻟﻐــﻰ اﻟزﻴــﺎدات ﻓــﻲ‬
‫‪their tax bill is higher. The government is‬‬ ‫أﺠ ــورﻫم وأﺼ ــﺒﺤت ﻓ ــﺎﺘورﺘﻬم اﻟﻀـ ـرﻴﺒﻴﺔ أﻋﻠ ــﻰ‪ .‬وﻓ ــﻲ ﻫ ــذﻩ اﻟﺤﺎﻟ ــﺔ‬
‫‪getting more tax and hasn't had to increase tax‬‬
‫‪rates‬‬ ‫ﺘﺤﺼــﻝ اﻟﺤﻛوﻤــﺔ ﻋﻠــﻰ ﻀـراﺌب أﻛﺜــر وﻻ ﻴﺘﻌــﻴن ﻋﻠﻴﻬــﺎ رﻓــﻊ ﻨﺴــب‬
‫اﻟﻀرﻴﺒﺔ‪.‬‬

‫‪Fixed Costs of‬‬


‫‪Those costs of production that is independent of‬‬ ‫ﺘﻛـ ــﺎﻟﻴف اﻹﻨﺘـ ــﺎج اﻟﻤﺴـ ــﺘﻘﻠﺔ ﻋـ ــن ﻤﺴـ ــﺘوﻴﺎت اﻹﻨﺘـ ــﺎج ﻓـ ــﻲ اﻟﻤـ ــدى‬
‫‪production levels in the short run.‬‬ ‫ﺘﻛﺎﻟﻴف اﻹﻨﺘﺎج اﻟﺜﺎﺒﺘﺔ‬
‫‪Production‬‬ ‫اﻟﻘﺼﻴر‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

Fixed non- Additions to the existing stock of plant and ‫اﻹﻀــﺎﻓﺎت إﻟــﻰ ﻤﺨــزون اﻵﻻت واﻟﻤﻌــدات اﻟﻤﺴــﺘﺨدﻤﺔ ﻓــﻲ إﻨﺘــﺎج‬
residential equipment used in the production of goods and ‫اﺴﺘﺜﻤﺎر ﻏﻴر ﺴﻛﻨﻲ ﺜﺎﺒت‬
Investment services. .‫اﻟﺴﻠﻊ واﻟﺨدﻤﺎت‬

Fixed Residential
Additions to the existing stock of housing used ‫اﻹﻀـ ــﺎﻓﺎت إﻟـ ــﻰ ﻤﺨـ ــزون اﻹﺴ ـ ــﻛﺎن اﻟﻤﺴـ ــﺘﺨدم ﻟﺘـ ــوﻓﻴر ﺨ ـ ــدﻤﺎت‬
to provide housing services. ‫اﺴﺘﺜﻤﺎر ﺴﻛﻨﻲ ﺜﺎﺒت‬
Investment ‫اﻹﺴﻛﺎن‬
This term means withdrawing the fixed parity of ‫ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة اﻟﺘﺨﻠـﻲ ﻋـن ﺴـﻌر اﻟﺘﻌـﺎدﻝ اﻟﺜﺎﺒـت ﻟﻌﻤﻠـﺔ وطﻨﻴـﺔ‬
a national currency in relation to gold or foreign
currencies, and allowing it to find its own level ‫ﻓﻴﻤــﺎ ﻴﺘﻌﻠــق ﺒﺎﻟــذﻫب أو اﻟﻌﻤــﻼت اﻷﺠﻨﺒﻴــﺔ واﻟﺴــﻤﺎح ﻟﻬــﺎ ﺒﺘﺤﻘﻴــق‬
Floating of according to the exigencies of supply and ‫ وﻴــﺘم اﻟﻠﺠــوء‬.‫ﻤﺴــﺘوى ﺨــﺎص ﺒﻬــﺎ وﻓﻘ ـﺎً ﻟﻤﺒــﺎدئ اﻟﻌــرض واﻟطﻠــب‬ ‫ﺘﻌوﻴم اﻟﻌﻤﻠﺔ‬
Currency demand. "Floating" is resorted to when wide
‫إﻟــﻰ اﻟﺘﻌــوﻴم ﻋﻨــد ﺤــدوث ﺘﻘﻠﺒــﺎت ﻛﺒﻴ ـرة ﻓــﻲ ﺴــﻌر ﺼــرف اﻟﻌﻤﻠــﺔ‬
fluctuations begin to occur often in the par value
for a currency in relation to the other foreign .‫ﻤﻘﺎﺒﻝ اﻟﻌﻤﻼت اﻷﺠﻨﺒﻴﺔ اﻷﺨرى‬
currencies.
Flow Variable A variable that is measured per unit of time. .‫ﻤﺘﻐﻴر ﻴﺘم ﻗﻴﺎﺴﻪ ﻟﻛﻝ وﺤدة ﻤن اﻟوﻗت‬ ‫اﻟﻤﺘﻐﻴر اﻟﻤﺘﻘﻠب‬
in relation to goods, means the cost of the goods ‫ ﻴﻌﻨــﻲ ﺘﻛﻠﻔــﺔ اﻟﺒﻀــﺎﺌﻊ ﺸــﺎﻤﻠﺔ أي ﺘﻛــﺎﻟﻴف‬،‫ﻓﻴﻤــﺎ ﻴﺘﻌﻠــق ﺒﺎﻟﺒﻀــﺎﺌﻊ‬
including any cost incurred in respect of
packing, handling, inland - transportation or ‫ اﻟﻨﻘــﻝ اﻟﺒــري أو اﻟﺘــﺄﻤﻴن اﻟﺒــري وﺠﻤﻴــﻊ‬،‫ اﻟﻤﻨﺎوﻟــﺔ‬،‫ﺘﺘﻌﻠــق ﺒــﺎﻟﺘﻐﻠﻴف‬
FOB charges inland - insurance and all other charges paid or ‫اﻟﻤﺼــﺎرﻴف اﻷﺨــرى اﻟﻤدﻓوﻋــﺔ أو اﻟﻤﺴــﺘﺤﻘﺔ اﻟــدﻓﻊ أو اﻟﺘــﻲ ﺘــدﻓﻊ‬ ‫ﻤﺼﺎرﻴف ﻓوب‬
payable or ordinarily paid or payable for placing
‫ﻋــﺎدة أو ﻴﺘوﺠــب دﻓﻌﻬــﺎ ﻟﺘﺤﻤﻴــﻝ اﻟﺒﻀــﺎﺌﻊ ﻋﻠــﻰ ظﻬــر اﻟﻨﺎﻗﻠــﺔ ﻓــﻲ‬
goods free on board at the port of export;
.‫ﻤﻴﻨﺎء اﻟﺘﺼدﻴر‬

FOC
Free of charge - Free of cost ‫ﺒدون أي ﻤﺼﺎرﻴف – ﺒدون أي ﺘﻛﺎﻟﻴف‬ ً‫ﻤﺠﺎﻨﺎ‬

Foreign exchange
Claims on other countries held in the currency ‫اﻟﻤطﺎﻟﺒﺎت ﻓﻲ ﻤواﺠﻬﺔ دوﻝ أﺨرى ﺒﻌﻤﻠﺔ ﺘﻠك اﻟدوﻟﺔ أو ﻛﺴﻨدات‬ ‫اﻟﺼرف اﻷﺠﻨﺒﻲ‬
of that country or as bonds
Foreign operation is a controlled entity, ‫ ﻤﺸــروع ﻤﺸــﺘرك أو‬،‫ ﺸــرﻛﺔ ﺘﺎﺒﻌــﺔ‬،‫اﻟﻌﻤﻠﻴــﺎت اﻷﺠﻨﺒﻴــﺔ ﻫــﻲ ﻛﻴــﺎن‬
associate, joint venture or branch of the
Foreign operation ‫ وﻴﻛــون ﻤﻘــر ﻨﺸــﺎطﺎﺘﻪ ﻓــﻲ‬،‫ﻓــرع ﻟﻠﻛﻴــﺎن اﻟﻤﻌﻨــﻲ ﺨﺎﻀــﻊ ﻟﻠﺴــﻴطرة‬ ‫اﻟﻌﻤﻠﻴﺎت اﻷﺠﻨﺒﻴﺔ‬
reporting entity, the activities of which are based
or conducted in a country other than the country

Tel: 00442071937439 ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ www.pbf.org.ps :‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‬


Fax: 00442076919431 ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ info@pbf.org.ps :‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪of the reporting entity.‬‬ ‫دوﻟﺔ ﻏﻴر دوﻟﺔ اﻟﻛﻴﺎن اﻟﻤﻌﻨﻲ‪.‬‬


‫‪In the exporting country takes care of the‬‬ ‫ﻴﻘوم ﻓﻲ اﻟدوﻟﺔ اﻟﻤﺼدرة ﺒﺎﺨﺘﻴﺎر ﺨط اﻟﺸـﺤن واﻟﺴـﻔﻴﻨﺔ وﻴﺘﻔـﺎوض‬
‫‪selection of a shipping line and vessel,‬‬
‫‪negotiates overseas freight charges, marine‬‬ ‫ﻋﻠﻰ أﺠور اﻟﺸﺤن اﻟﺒﺤري واﻟﺘﺄﻤﻴن اﻟﺒﺤري وﺘﺴـﻠﻴم اﻟﺒﻀـﺎﺌﻊ إﻟـﻰ‬
‫‪insurance, delivery of the goods to the point of‬‬ ‫ﻤﺤطــﺔ اﻟﺸــﺤن واﻟﺘﻌﺎﻤــﻝ ﻤــﻊ ﻤﺘطﻠﺒــﺎت اﻟﺠﻤــﺎرك واﻟﺘﺨﻠــﻴص ﻓــﻲ‬
‫‪shipment and handling of the requirements for‬‬
‫‪Forwarding Agent‬‬ ‫اﻟﻤﻴﻨ ــﺎء‪ .‬إن ﺠﻤﻴ ــﻊ اﻟﻤﺼ ــﺎرﻴف اﻟﺘ ــﻲ ﻴﺘﺤﻤﻠﻬ ــﺎ وﻛﻴ ــﻝ اﻟﺸ ــﺤن أو‬ ‫وﻛﻴﻝ اﻟﺸﺤن‬
‫‪Customs and port clearances. All the charges‬‬
‫‪borne by Forwarding Agents or payable to him‬‬ ‫اﻟﻤﺘوﺠﺒــﺔ اﻟــدﻓﻊ ﻟــﻪ ﻤﻘﺎﺒــﻝ ﺨدﻤﺎﺘــﻪ‪ ،‬إن ﻟــم ﺘﻛــن ﻗــد أدرﺠــت ﻀــﻤن‬
‫‪for his services if not already taken into account‬‬ ‫ﻗﻴﻤﺔ اﻟﻔﺎﺘورة‪ ،‬ﻴﺠب اﻟﺘﺤﻘق ﻤﻨﻬﺎ ٕواﻀﺎﻓﺘﻬﺎ إﻟﻰ ‪.VFD‬‬
‫‪and included in the invoice value, will require to‬‬
‫‪he ascertained and added into VFD.‬‬
‫‪FOW‬‬ ‫‪Free on Wharf or Free on Wagons‬‬ ‫ﺘﺴﻠﻴم اﻟرﺼﻴف أو ﺘﺴﻠﻴم اﻟﻘطﺎر‬ ‫ﺘﺴﻠﻴم اﻟرﺼﻴف‬
‫‪FP‬‬ ‫‪Fully paid‬‬ ‫ﻤدﻓوع ﺒﺎﻟﻛﺎﻤﻝ‬ ‫ﻤدﻓوع ﺒﺎﻟﻛﺎﻤﻝ‬

‫‪Free Alongside‬‬
‫‪A term used in foreign trade. As a price‬‬ ‫ﻋﺒﺎرة ﺘﺴﺘﺨدم ﻓﻲ اﻟﺘﺠﺎرة اﻟﺨﺎرﺠﻴﺔ‪ ،‬وﻛﻌرض أﺴﻌﺎر‪ ،‬ﺘﺸﻤﻝ ﻨﻘـﻝ‬
‫‪quotation it includes carriage of the goods only‬‬ ‫ﺘﺴﻠﻴم ﺒﺠﺎﻨب اﻟﺒﺎﺨرة‬
‫)‪Ship (FAS‬‬
‫‪as far as the ship by which they are to be carried.‬‬ ‫اﻟﺒﻀﺎﺌﻊ ﻓﻘط إﻟﻰ اﻟﺴﻔﻴﻨﺔ اﻟﺘﻲ ﺴﺘﺤﻤﻝ ﻫذﻩ اﻟﺒﻀﺎﺌﻊ‪.‬‬
‫‪Goods which are required to undertake normal‬‬ ‫ﺒﻀـ ــﺎﺌﻊ ﺘطﺒـ ــق ﻋﻠﻴﻬـ ــﺎ اﻹﺠ ـ ـراءات اﻟﺠﻤرﻛﻴـ ــﺔ ﻋﻨـ ــد اﻻﺴـ ــﺘﻴراد أو‬
‫‪customs formalities on import or export but on‬‬
‫اﻟﺘﺼـ ــدﻴر وﻟﻛـ ــن ﻻ ﻴـ ــدﻓﻊ ﻋﻠﻴﻬـ ــﺎ رﺴـ ــوم ﺠﻤرﻛﻴـ ــﺔ‪ .‬اﻀـ ــﻐط ﻫﻨـ ــﺎ‬
‫‪Free Goods‬‬ ‫‪which no customs duty is paid. Click here for‬‬ ‫ﺒﻀﺎﺌﻊ ﻤﻌﻔﺎة‬
‫‪the list of free goods under the GCC Tariff‬‬ ‫ﻟﻼطﻼع ﻋﻠﻰ ﻗﺎﺌﻤﺔ اﻟﺒﻀﺎﺌﻊ اﻟﻤﻌﻔﺎة وﻓﻘﺎً ﻟﺘﻌرﻓـﺔ ﻤﺠﻠـس اﻟﺘﻌـﺎون‬
‫اﻟﺨﻠﻴﺠﻲ‪.‬‬
‫‪This term means to include the cost of the goods‬‬ ‫ﻫذﻩ اﻟﻌﺒﺎرة ﺘﺸﻤﻝ ﺘﻛﻠﻔـﺔ اﻟﺒﻀـﺎﺌﻊ ﺒﻤـﺎ ﻓـﻲ ذﻟـك ﺠﻤﻴـﻊ اﻟﻤﺼـﺎرﻴف‬
‫‪including all other charges and expenses payable‬‬
‫‪for placing the goods on board a ship/vessel at‬‬ ‫واﻟﻨﻔﻘ ــﺎت اﻷﺨ ــرى اﻟﻤﺘوﺠﺒ ــﺔ اﻟ ــدﻓﻊ ﻟﺘﺤﻤﻴ ــﻝ اﻟﺒﻀ ــﺎﺌﻊ ﻋﻠ ــﻰ ظﻬ ــر‬
‫‪Free On Board‬‬ ‫‪the port of loading for export. Under this sale‬‬ ‫اﻟﺒــﺎﺨرة ﻓــﻲ ﻤﻴﻨــﺎء اﻟﺘﺤﻤﻴــﻝ ﻟﺘﺼــدﻴرﻫﺎ وﺒﻤوﺠــب ﺸــرط اﻟﺒﻴــﻊ ﻫــذا‪،‬‬ ‫ﺘﺴﻠﻴم ظﻬر اﻟﺒﺎﺨرة‬
‫‪(FOB):‬‬ ‫‪term, responsibility of the seller is up to the‬‬
‫ﻴﺘﺤﻤﻝ اﻟﺒﺎﺌﻊ اﻟﻤﺴوؤﻟﻴﺔ ﻟﻐﺎﻴﺔ ﻨﻘطﺔ اﻟﺘﺤﻤﻴﻝ ﻨظـ اًر ﻷن اﻟﻤﺴـؤوﻟﻴﺔ‬
‫‪point of loading because subsequent risks and‬‬
‫‪expenses in relation to overseas freight and‬‬ ‫واﻟﻤﺼ ـ ــﺎرﻴف اﻟﻼﺤﻘ ـ ــﺔ ﻓﻴﻤ ـ ــﺎ ﻴﺘﻌﻠ ـ ــق ﺒﺎﻟﺸ ـ ــﺤن اﻟﺒﺤ ـ ــري واﻟﺘ ـ ــﺄﻤﻴن‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪insurance are borne by the buyer.‬‬ ‫ﻴﺘﺤﻤﻠﻬﺎ اﻟﻤﺸﺘري‪.‬‬


‫‪Free Port (Duty‬‬ ‫‪It is a port where no customs duties are levied‬‬ ‫ﻫو ﻤﻴﻨﺎء ﻻ ﺘﻔرض ﻓﻴﻪ رﺴوم ﺠﻤرﻛﻴﺔ ﻋﻠـﻰ اﻟﺒﻀـﺎﺌﻊ اﻟﻤﺴـﺘوردة‪.‬‬ ‫ﻤﻴﻨﺎء ﺤر )ﻤﻴﻨﺎء ﺤر أو‬
‫‪Free Port Or‬‬ ‫‪on the imported goods. Singapore and Hong‬‬
‫‪Zone):‬‬ ‫‪Kong are considered as the biggest free ports.‬‬ ‫وﺘﻌﺘﺒر ﺴﻨﻐﺎﻓورة وﻫوﻨﻎ ﻛوﻨﻎ أﻛﺒر اﻟﻤواﻨﺊ اﻟﺤرة‪.‬‬ ‫ﻤﻨطﻘﺔ ﺤرة(‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪customs terms this term means an entity formed‬‬
‫‪by the Customs territories of an association of‬‬ ‫اﻟﻌﺎﻟﻤﻴــﺔ‪ ،‬ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة أي ﻛﻴــﺎن ﺘﺸــﻛﻠﻪ اﻟﻤﻨــﺎطق اﻟﺠﻤرﻛﻴــﺔ‬
‫‪States and having in its ultimate state the‬‬ ‫اﻟﺘﺎﺒﻌ ـ ــﺔ ﻟﺘﺠﻤ ـ ــﻊ ﻤ ـ ــن اﻟ ـ ــدوﻝ وﻴﻛ ـ ــون ﻟ ـ ــﻪ ﻓ ـ ــﻲ ﺼ ـ ــﻴﻐﺘﻪ اﻟﻨﻬﺎﺌﻴ ـ ــﺔ‬
‫‪following characteristics:‬‬
‫اﻟﺨﺼﺎﺌص اﻟﺘﺎﻟﻴﺔ‪:‬‬
‫‪- the elimination of Customs duties in respect of‬‬
‫‪products originating in any of the countries of‬‬ ‫‪ -‬إﻟﻐ ــﺎء اﻟرﺴ ــوم اﻟﺠﻤرﻛﻴ ــﺔ ﻓﻴﻤ ــﺎ ﻴﺘﻌﻠ ــق ﺒﺎﻟﻤﻨﺘﺠ ــﺎت اﻟﺘ ــﻲ‬
‫‪the area,‬‬ ‫ﺘﻨﺸﺄ ﻓﻲ أي ﻤن دوﻝ اﻟﻤﻨطﻘﺔ‬
‫‪- each State retains its Customs tariff and‬‬
‫‪FREE TRADE‬‬ ‫‪Customs law,‬‬ ‫‪ -‬ﺘﺤﺘﻔظ ﻛﻝ دوﻟﺔ ﺒﺘﻌرﻓﺘﻬﺎ اﻟﺠﻤرﻛﻴﺔ وﻗﺎﻨوﻨﻬﺎ اﻟﺠﻤرﻛﻲ‪.‬‬
‫‪AREA‬‬ ‫ﻤﻨطﻘﺔ ﺘﺠﺎرة ﺤرة‬
‫‪- each State of the area remains autonomous in‬‬ ‫‪ -‬ﺘظــﻝ ﻛــﻝ دوﻟــﺔ ﻓــﻲ اﻟﻤﻨطﻘــﺔ ﻤﺴــﺘﻘﻠﺔ ذاﺘﻴ ـﺎً ﻓــﻲ ﺸــؤوﻨﻬﺎ‬
‫‪matters of Customs and economic policy,‬‬
‫‪- trade is based on the application of rules of‬‬ ‫اﻟﺠﻤرﻛﻴﺔ وﺴﻴﺎﺴﺘﻬﺎ اﻻﻗﺘﺼﺎدﻴﺔ‪.‬‬
‫‪origin, to take account of the different Customs‬‬ ‫‪ -‬ﺘﺴــﺘﻨد اﻟﺘﺠــﺎرة إﻟــﻰ ﺘطﺒﻴــق ﻗواﻋــد اﻟﻤﻨﺸــﺄ‪ ،‬ﻟﻛــﻲ ﻴــﺘم أﺨــذ‬
‫‪tariffs and prevent deflection of trade,‬‬
‫‪- the elimination of restrictive regulations of‬‬ ‫اﻟﺘﻌرﻓـ ــﺎت اﻟﺠﻤرﻛﻴـ ــﺔ اﻟﻤﺨﺘﻠﻔـ ــﺔ ﺒﻌـ ــﻴن اﻻﻋﺘﺒـ ــﺎر وﻟﻤﻨـ ــﻊ‬
‫‪commerce within the free trade area.‬‬ ‫اﻨﺤراف اﻟﻤؤﺸرات اﻟﺘﺠﺎرﻴﺔ‪.‬‬
‫‪ -‬إﻟﻐ ــﺎء اﻷﻨظﻤ ــﺔ اﻟﻤﻘﻴ ــدة ﻟﻠﺘﺠ ــﺎرة داﺨ ــﻝ ﻤﻨطﻘ ــﺔ اﻟﺘﺠ ــﺎرة‬
‫اﻟﺤرة‪.‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ‬
‫‪customs terms this term means a part of the‬‬
‫‪FREE ZONE‬‬ ‫‪Customs territory of a Contracting Party where‬‬ ‫اﻟﻌﺎﻟﻤﻴ ــﺔ‪ ،‬ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة ﺠ ــزء ﻤ ــن اﻹﻗﻠ ــﻴم اﻟﺠﻤرﻛ ــﻲ ﻟط ــرف‬
‫ﻤﻨطﻘﺔ ﺤرة‬
‫‪any goods introduced are generally regarded,‬‬ ‫ﻤﺘﻌﺎﻗــد ﺤﻴــث إن أي ﺴــﻠﻊ ﺘﻘــدم ﺴــﻴﺘم اﻟﺘﻌﺎﻤــﻝ ﻤﻌﻬــﺎ‪ ،‬طﺎﻟﻤــﺎ ﺘﻌﻠــق‬
‫‪insofar as import duties and taxes concerned, as‬‬
‫اﻷﻤر ﺒرﺴوم وﻀراﺌب اﻻﺴﺘﻴراد‪ ،‬ﻋﻠﻰ أﻨﻬﺎ ﺨﺎرج ﻫذا اﻹﻗﻠﻴم‪.‬‬
‫‪being outside this territory.‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪Notes:‬‬
‫‪1. A distinction may be made between‬‬ ‫ﻤﻼﺤظﺎت‪:‬‬
‫‪commercial and industrial free zones. In‬‬ ‫‪ -1‬ﻴﻤﻛـ ـ ــن اﻟﺘﻤﻴﻴـ ـ ــز ﺒـ ـ ــﻴن اﻟﻤﻨـ ـ ــﺎطق اﻟﺘﺠﺎرﻴـ ـ ــﺔ اﻟﺤ ـ ـ ـرة واﻟﻤﻨـ ـ ــﺎطق‬
‫‪commercial free zones, goods are admitted‬‬
‫اﻟﺼـﻨﺎﻋﻴﺔ اﻟﺤـرة‪ .‬ﻓﻔـﻲ ﻤﻨـﺎطق اﻟﺘﺠـﺎرة اﻟﺤـرة‪ ،‬ﻓـﺈن دﺨـوﻝ اﻟﺒﻀـﺎﺌﻊ‬
‫‪pending subsequent disposal and processing or‬‬
‫‪manufacture is normally prohibited. Goods‬‬ ‫اﻟﺘــﻲ ﻫــﻲ ﺒﺤﺎﺠــﺔ إﻟــﻰ ﻤزﻴــد ﻤــن ﻋﻤﻠﻴــﺎت اﻟﻤﻌﺎﻟﺠــﺔ أو اﻟﺘﺼــﻨﻴﻊ‪،‬‬
‫‪admitted to industrial free zones may be‬‬ ‫وﻫـ ــذا ﻋـ ــﺎدة ﻤـ ــﺎ ﻴﻛـ ــون ﻤﺤظـ ــو ًار‪ .‬أﻤـ ــﺎ اﻟﺒﻀـ ــﺎﺌﻊ اﻟﺘـ ــﻲ ﺘـ ــدﺨﻝ إﻟـ ــﻰ‬
‫‪subjected to authorised processing operations.‬‬
‫‪2. Free zones are dealt with in Annex F.1. to the‬‬ ‫اﻟﻤﻨﺎطق اﻟﺼﻨﺎﻋﻴﺔ اﻟﺤرة ﻓﻴﺠوز أن ﺘﺨﻀﻊ ﻟﻌﻤﻠﻴﺎت ﻤﻌﺎﻟﺠﺔ‪.‬‬
‫‪Kyoto Convention.‬‬ ‫‪ -2‬اﻟﻤﻠﺤق ‪ 1‬ﻻﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو ﻴﺘﻨﺎوﻝ اﻟﻤﻨﺎطق اﻟﺤرة‪.‬‬
‫‪3. In some countries free zones are also known‬‬
‫‪under various other names, such as "free ports",‬‬ ‫‪ -3‬ﺘﻌــرف اﻟﻤﻨــﺎطق اﻟﺤ ـرة ﻓــﻲ ﺒﻌــض اﻟــدوﻝ ﺒﺄﺴــﻤﺎء أﺨــرى ﻤﺜــﻝ‬
‫‪"free warehouses" or "foreign trade zones".‬‬ ‫"ﻤواﻨﺊ ﺤرة"‪" ،‬ﻤﺴﺘودﻋﺎت ﺤرة" أو ﻤﻨﺎطق اﻟﺘﺠﺎرة اﻷﺠﻨﺒﻴﺔ"‪.‬‬

‫‪See: Specific Annex D, Chapter 2 of the revised‬‬


‫‪Kyoto Convention.‬‬ ‫اﻨظر‪ :‬اﻟﻤﻠﺤق اﻟﺨﺎص د‪ ،‬اﻟﻔﺼﻝ ‪ 2‬ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو‪.‬‬
‫‪Under the Common Customs Law for the Arab‬‬ ‫وﻓﻘـ ـًﺎ ﻟﻘ ــﺎﻨون اﻟﺠﻤ ــﺎرك اﻟﻤوﺤ ــد ﻟ ــدوﻝ اﻟﺨﻠ ــﻴﺞ اﻟﻌرﺒ ــﻲ ﻓ ــﺈن ﻋﺒ ــﺎرة‬
‫‪States of the Gulf the term “free zone“ means a‬‬
‫‪part of the state’s territories in which‬‬ ‫"ﻤﻨطﻘـ ــﺔ ﺤ ـ ـرة" ﺘﻌﻨـ ــﻲ ﺠـ ــزء ﻤـ ــن إﻗﻠـ ــﻴم اﻟدوﻟـ ــﺔ اﻟـ ــذي ﺘﻤـ ــﺎرس ﻓﻴـ ــﻪ‬
‫‪commercial or industrial activities are exercised‬‬ ‫ﻨﺸﺎطﺎت ﺘﺠﺎرﻴﺔ أو ﺼﻨﺎﻋﻴﺔ وﻓﻘًﺎ ﻟﻘواﻨﻴن ﺘﻠك اﻟدوﻟـﺔ‪ .‬واي ﺒﻀـﺎﺌﻊ‬
‫‪free zone‬‬ ‫‪under the respective laws of that state. Any‬‬ ‫ﻤﻨطﻘﺔ ﺤرة‬
‫ﺘدﺨﻝ إﻟﻰ ﺘﻠك اﻟﻤﻨطﻘﺔ ﺘﻌﺘﺒر ﺨﺎرج اﻟﻤﻨطﻘﺔ اﻟﺠﻤرﻛﻴـﺔ وﻻ ﺘﺨﻀـﻊ‬
‫‪goods entering that zone are considered to be‬‬
‫‪outside the customs zone and shall not be‬‬ ‫ﻟﺴﻴطرة ٕواﺠراءات اﻟﺠﻤﺎرك اﻟﻤﻌﺘﺎدة‪.‬‬
‫‪subject to the usual customs control and‬‬
‫‪procedures.‬‬
‫‪When F.I.S. (Port Named) is shown on the‬‬ ‫ﻋﻨ ــدﻤﺎ ﺘﻛ ــون ﻋﺒ ــﺎرة ﺘﺴ ــﻠﻴم اﻟﻤﺴ ــﺘودع )ﻤ ــﻊ ذﻛ ــر اﺴ ــم اﻟﻤﻴﻨ ــﺎء(‬
‫‪Free-Into-Store‬‬ ‫‪invoice as agreed to by the seller and buyer vide‬‬
‫‪terms and conditions of contract of sale. It‬‬ ‫ﻤــذﻛورة ﻋﻠــﻰ اﻟﻔــﺎﺘورة ﻛﻤــﺎ ﻫــو ﻤﺘﻔــق ﻋﻠﻴــﻪ ﺒــﻴن اﻟﺒــﺎﺌﻊ واﻟﻤﺸــﺘري‬ ‫ﺘﺴﻠﻴم اﻟﻤﺴﺘودع‬
‫)‪(FIS‬‬
‫‪means besides CIF value it also includes amount‬‬ ‫ﺒﻤوﺠــب ﺸــروط ﻋﻘــد اﻟﺒﻴــﻊ‪ .‬وﻫــﻲ ﺒﺎﻹﻀــﺎﻓﺔ إﻟــﻰ ﻗﻴﻤــﺔ اﻟﺒﻀــﺎﻋﺔ‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

of customs duty payable, wharf and harbour ‫ ﻤﺼ ــﺎرﻴف اﻟﻤﻴﻨ ــﺎء‬،‫واﻟﺘ ــﺄﻤﻴن واﻟﺸ ــﺤن ﺘﺸ ــﻤﻝ اﻟرﺴ ــوم اﻟﺠﻤرﻛﻴ ــﺔ‬
charges and all other handling and clearing
expenses. .‫وأﺠور اﻟﻌﻤﺎﻝ وﺠﻤﻴﻊ ﻤﺼﺎرﻴف اﻟﻤﻨﺎوﻟﺔ واﻟﺘﺨﻠﻴص اﻷﺨرى‬
FREIGHT See Cargo declaration. ‫اﻨظر ﺒﻴﺎن اﻟﺸﺤﻨﺔ‬ ‫ﺒﻴﺎن اﻟﺸﺤﻨﺔ‬
DECLARATION
A document used in foreign trade, it is issued by ‫ وﺘﺼ ــدرﻩ ﺸ ــرﻛﺔ اﻟﺸ ــﺤن‬،‫ﻤﺴ ــﺘﻨد ﻴﺴ ــﺘﺨدم ﻓ ــﻲ اﻟﺘﺠ ــﺎرة اﻟﺨﺎرﺠﻴ ــﺔ‬
the shipping company and gives details of the
Freight Note charge for the freight for a particular cargo for a ‫وﻴﺘﻀــﻤن ﺘﻔﺎﺼــﻴﻝ ﻤﺼــﺎرﻴف اﻟﺸــﺤن ﻓﻴﻤــﺎ ﻴﺘﻌﻠــق ﺒﺸــﺤﻨﺔ ﻤﺤــدودة‬ ‫إﺸﻌﺎر اﻟﺸﺤن‬
specified journey. .‫ورﺤﻠﺔ ﻤﺤددة‬
When somebody loses their job (or chooses to ‫ﻋﻨ ــدﻤﺎ ﻴﻔﻘ ــد ﺸ ــﺨص ﻤ ــﺎ وظﻴﻔﺘ ــﻪ )أو ﻴﺘرﻛﻬ ــﺎ ﺒﺎﺨﺘﻴ ــﺎرﻩ( ﻋﻠﻴ ــﻪ أن‬
leave it), they will have to look for another one.
If they are lucky they find one quite quickly, but ‫ ٕواذا ﻛﺎن ﻤﺤظوظًﺎ ﺴﻴﺤﺼـﻝ ﻋﻠـﻰ وظﻴﻔـﺔ‬.‫ﻴﺒﺤث ﻋن ﻋﻤﻝ آﺨر‬
they may be unlucky and it may take some time. ‫ وﻟﻛ ــن ﻗ ــد ﻻ ﻴﺴ ــﻌﻔﻪ اﻟﺤ ــظ وﻴﺴ ــﺘﻐرق اﻟﺒﺤ ــث ﻤ ــدة‬،‫ﺒﺸ ــﻛﻝ ﺴـ ـرﻴﻊ‬
On average it will take everybody a reasonable
‫ وﻓﻲ اﻟﻤﺘوﺴط ﻴﺤﺘـﺎج ﻛـﻝ ﺸـﺨص إﻟـﻰ ﻤـدة ﻤﻌﻘوﻟـﺔ ﻟﻴﻌﺜـر‬.‫ﻤﻌﻴﻨﺔ‬
period of time as they search for the right job.
Frictional (search)
This creates unemployment while they look. .‫ وﻫ ــذا ﻴ ــؤدي إﻟ ــﻰ ﺒطﺎﻟ ــﺔ أﺜﻨ ــﺎء اﻟﺒﺤ ــث‬.‫ﻋﻠ ــﻰ اﻟوظﻴﻔ ــﺔ اﻟﻤﻨﺎﺴ ــﺒﺔ‬ ‫ﺒطﺎﻟﺔ ﺠزﺌﻴﺔ‬
unemployment
The more efficiently the job market is matching ‫ ﺴـﺘﻛون‬،‫وﻛﻠﻤﺎ ﻛﺎن ﺴوق اﻟﻌﻤﻝ أﻛﺜـر ﻛﻔـﺎءة ﻓـﻲ ﺘـوﻓﻴر اﻟوظـﺎﺌف‬
people to jobs, the lower this form of
unemployment will be. However, if there is ‫ وﻓــﻲ ﺤــﺎﻝ ﻋــدم ﺘــوﻓر ﻤﻌﻠوﻤــﺎت ﺼــﺤﻴﺤﺔ‬.‫ﻫـذﻩ اﻟﺒطﺎﻟــﺔ ﻤﻨﺨﻔﻀــﺔ‬
imperfect information and people don't get to ‫وﻟ ـ ــم ﻴ ـ ــﺘﻤﻛن اﻷﺸ ـ ــﺨﺎص ﻤ ـ ــن اﻟﺤﺼ ـ ــوﻝ ﻋﻠ ـ ــﻰ ﻤﻌﻠوﻤ ـ ــﺎت ﻋ ـ ــن‬
hear of jobs available that may suit them then
frictional unemployment will be higher. .‫اﻟوظﺎﺌف اﻟﻤﺘوﻓرة واﻟﻤﻨﺎﺴﺒﺔ ﻟﻬم ﺴﺘﻛون اﻟﺒطﺎﻟﺔ اﻟﺠزﺌﻴﺔ أﻋﻠﻰ‬

Frictional
Unemployment that exists as a natural ‫اﻟﺒطﺎﻟــﺔ اﻟﺘــﻲ ﺘﻨﺸــﺄ ﻛﻨﺘﻴﺠــﺔ طﺒﻴﻌﻴــﺔ ﻟﻨﺸــﺎط اﻟﺴــوق وﺤﻴــث ﻴﻛــون‬
consequence of market activity where ‫اﻟﺒطﺎﻟﺔ اﻟﺠزﺌﻴﺔ‬
Unemployment
individuals are in-between jobs. .‫اﻷﻓراد ﻓﻲ ﺤﺎﻟﺔ ﺒﺤث ﻋن وطﺎﺌف ﻤﻨﺎﺴﺒﺔ‬
When somebody loses their job (or chooses to ‫ﻋﻨ ــدﻤﺎ ﻴﻔﻘ ــد ﺸ ــﺨص ﻤ ــﺎ وظﻴﻔﺘ ــﻪ )أو ﻴﺘرﻛﻬ ــﺎ ﺒﺎﺨﺘﻴ ــﺎرﻩ( ﻋﻠﻴ ــﻪ أن‬
leave it), they will have to look for another one.
Frictional
If they are lucky they find one quite quickly, but ‫ ٕواذا ﻛﺎن ﻤﺤظوظًﺎ ﺴﻴﺤﺼـﻝ ﻋﻠـﻰ وظﻴﻔـﺔ‬.‫ﻴﺒﺤث ﻋن ﻋﻤﻝ آﺨر‬ ‫اﻟﺒطﺎﻟﺔ اﻟﺠزﺌﻴﺔ‬
unemployment
they may be unlucky and it may take some time. ‫ وﻟﻛ ــن ﻗ ــد ﻻ ﻴﺴ ــﻌﻔﻪ اﻟﺤ ــظ وﻴﺴ ــﺘﻐرق اﻟﺒﺤ ــث ﻤ ــدة‬،‫ﺒﺸ ــﻛﻝ ﺴـ ـرﻴﻊ‬
On average it will take everybody a reasonable

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Fax: 00442076919431 ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ info@pbf.org.ps :‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪period of time as they search for the right job.‬‬ ‫ﻤﻌﻴﻨﺔ‪ .‬وﻓﻲ اﻟﻤﺘوﺴط ﻴﺤﺘـﺎج ﻛـﻝ ﺸـﺨص إﻟـﻰ ﻤـدة ﻤﻌﻘوﻟـﺔ ﻟﻴﻌﺜـر‬
‫‪This creates unemployment while they look.‬‬
‫‪The more efficiently the job market is matching‬‬ ‫ﻋﻠ ــﻰ اﻟوظﻴﻔ ــﺔ اﻟﻤﻨﺎﺴ ــﺒﺔ‪ .‬وﻫ ــذا ﻴ ــؤدي إﻟ ــﻰ ﺒطﺎﻟ ــﺔ أﺜﻨ ــﺎء اﻟﺒﺤ ــث‪.‬‬
‫‪people to jobs, the lower this form of‬‬ ‫وﻛﻠﻤﺎ ﻛﺎن ﺴوق اﻟﻌﻤﻝ أﻛﺜـر ﻛﻔـﺎءة ﻓـﻲ ﺘـوﻓﻴر اﻟوظـﺎﺌف‪ ،‬ﺴـﺘﻛون‬
‫‪unemployment will be. However, if there is‬‬
‫ﻫـذﻩ اﻟﺒطﺎﻟــﺔ ﻤﻨﺨﻔﻀــﺔ‪ .‬وﻓــﻲ ﺤــﺎﻝ ﻋــدم ﺘــوﻓر ﻤﻌﻠوﻤــﺎت ﺼــﺤﻴﺤﺔ‬
‫‪imperfect information and people don't get to‬‬
‫‪hear of jobs available that may suit them then‬‬ ‫وﻟ ـ ــم ﻴ ـ ــﺘﻤﻛن اﻷﺸ ـ ــﺨﺎص ﻤ ـ ــن اﻟﺤﺼ ـ ــوﻝ ﻋﻠ ـ ــﻰ ﻤﻌﻠوﻤ ـ ــﺎت ﻋ ـ ــن‬
‫‪search unemployment will be higher.‬‬ ‫اﻟوظ ــﺎﺌف اﻟﻤﺘ ــوﻓرة واﻟﻤﻨﺎﺴ ــﺒﺔ ﻟﻬ ــم ﺴ ــﺘرﺘﻔﻊ أﻋ ــداد اﻟﺒ ــﺎﺤﺜﻴن ﻋ ــن‬
‫ﻋﻤﻝ‪.‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪customs terms this term means importations and‬‬
‫‪exportations carried out by frontier zone‬‬ ‫اﻟﻌﺎﻟﻤﻴ ــﺔ‪ ،‬ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة ﻋﻤﻠﻴ ــﺎت اﻻﺴ ــﺘﻴراد واﻟﺘﺼ ــدﻴر اﻟﺘ ــﻲ‬
‫‪inhabitants between two adjacent frontier zones.‬‬ ‫ﻴﻨﻔـ ـ ــذﻫﺎ ﺴـ ـ ــﻛﺎن اﻟﻤﻨـ ـ ــﺎطق اﻟﺤدودﻴـ ـ ــﺔ ﺒـ ـ ــﻴن ﻤﻨطﻘﺘـ ـ ــﻴن ﺤـ ـ ــدودﻴﺘﻴن‬
‫ﻤﺘﺠﺎورﺘﻴن‪.‬‬
‫‪Notes‬‬
‫‪Frontier Traffic‬‬ ‫‪1. Frontier traffic may be subject to special‬‬ ‫ﻤﻼﺤظﺎت‪:‬‬ ‫ﺤرﻛﺔ اﻟﻤرور ﻓﻲ‬
‫‪Customs regulations.‬‬ ‫‪ -1‬ﻗد ﺘﺨﻀﻊ اﻟﺤرﻛﺔ ﻋﺒر اﻟﺤدود إﻟﻰ أﻨظﻤﺔ ﺠﻤرﻛﻴﺔ ﺨﺎﺼﺔ‬ ‫اﻟﻤﻨﺎطق اﻟﺤدودﻴﺔ‬
‫‪2. Customs facilities applicable to frontier traffic‬‬
‫‪are dealt with in Annexes B.8. and D to the‬‬ ‫‪ -2‬اﻟﺘﺴ ـ ــﻬﻴﻼت اﻟﺠﻤرﻛﻴ ـ ــﺔ اﻟﻤطﺒﻘ ـ ــﺔ ﻋﻠ ـ ــﻰ ﺤرﻛ ـ ــﺔ اﻟﻤ ـ ــرور ﻓ ـ ــﻲ‬
‫‪Istanbul Convention and in Annex F.3. to the‬‬ ‫اﻟﻤﻨــﺎطق اﻟﺤدودﻴــﺔ ﻴﺘﻨﺎوﻟﻬــﺎ اﻟﻤﻠﺤــق ب‪ 8-‬واﻟﻤﻠﺨــص د ﻻﺘﻔﺎﻗﻴــﺔ‬
‫‪Kyoto Convention of 1974 and Specific Annex‬‬
‫‪J.1 to the revised Kyoto‬‬ ‫اﺴﺘﻨﺒوﻝ واﻟﻤﻠﺤق و ﻻﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو ‪ 1974‬واﻟﻤﻠﺤـق اﻟﺨـﺎص ي‪-‬‬
‫‪Convention.‬‬ ‫‪ 1‬ﻻﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‪.‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪customs terms this term means an area of the‬‬
‫‪Frontier Zone‬‬ ‫‪Customs territory adjacent to the land frontier,‬‬ ‫اﻟﻌﺎﻟﻤﻴــﺔ‪ ،‬ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة ﻤﻨطﻘــﺔ إﻗﻠــﻴم ﺠﻤرﻛــﻲ ﻤﺤﺎذﻴــﺔ ﻷرض‬
‫ﻤﻨطﻘﺔ ﺤدودﻴﺔ‬
‫‪the extent of which is determined in national‬‬ ‫ﺤدودﻴــﺔ ﻴﺤــدد ﻨطﺎﻗﻬــﺎ ﻓــﻲ اﻟﺘﺸـرﻴﻌﺎت اﻟوطﻨﻴــﺔ وﺘﺴــﺘﻌﻤﻝ ﺤــدودﻫﺎ‬
‫‪legislation and whose limits serve to distinguish‬‬
‫ﻟﺘﻤﻴﻴز ﺤرﻛﺔ اﻟﻤرور ﻓﻲ اﻟﻤﻨﺎطق اﻟﺤدودﻴﺔ ﻋن ﻏﻴرﻫﺎ‪.‬‬
‫‪frontier traffic from other traffic.‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪Note‬‬
‫‪This term is defined in Annexes B.8 and D to‬‬ ‫ﻤﻼﺤظﺔ‪:‬‬
‫‪the Istanbul Convention.‬‬ ‫ﻫذﻩ اﻟﻌﺒﺎرة ﻤﻌرﻓﺔ ﻓﻲ اﻟﻤﻠﺤق ب‪ 8-‬واﻟﻤﻠﺤق د ﻻﺘﻔﺎﻗﻴﺔ اﺴﺘﻨﺒوﻝ‪.‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪customs terms this term means persons‬‬
‫‪established or resident in a frontier zone.‬‬ ‫اﻟﻌﺎﻟﻤﻴـ ــﺔ‪ ،‬ﺘﻌﻨـ ــﻲ ﻫـ ــذﻩ اﻟﻌﺒـ ــﺎرة اﻷﺸـ ــﺨﺎص اﻟﻤﻘﻴﻤـ ــﻴن ﻓـ ــﻲ ﻤﻨطﻘـ ــﺔ‬
‫ﺤدودﻴﺔ‪.‬‬
‫‪Frontier zone‬‬ ‫ﻤﻼﺤظﺎت‪:‬‬
‫‪inhabitants‬‬ ‫‪Notes‬‬ ‫ﺴﻛﺎن اﻟﻤﻨطﻘﺔ اﻟﺤدودﻴﺔ‬
‫‪1. This term is defined in Annexes B.8 and D to‬‬ ‫‪ -1‬ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة ﻤﻌرﻓ ــﺔ ﻓ ــﻲ اﻟﻤﻠﺤ ــق ب‪ 8-‬واﻟﻤﻠﺤ ــق د ﻻﺘﻔﺎﻗﻴ ــﺔ‬
‫‪the Istanbul Convention.‬‬ ‫اﺴﺘﻨﺒوﻝ‬
‫‪2. Both natural and legal persons qualify as‬‬
‫‪frontier zone inhabitants.‬‬ ‫‪ -2‬ﻴﻨطﺒــق ﻋﻠــﻰ اﻷﺸــﺨﺎص اﻟطﺒﻴﻌﻴــﻴن واﻻﻋﺘﺒــﺎرﻴﻴن ﻟﻘــب ﺴــﻛﺎن‬
‫اﻟﻤﻨﺎطق اﻟﺤدودﻴﺔ‪.‬‬
‫‪The level at National Income at which everyone‬‬ ‫ﻤﺴــﺘوى اﻟــدﺨﻝ اﻟﻘــوﻤﻲ ﺤﻴــث ﻴﻛــون ﻋﻨــدﻩ ﻛــﻝ ارﻏــب ﻓــﻲ اﻟﻌﻤــﻝ‬
‫‪who wants to work is able to. There is in other‬‬
‫ﻗــﺎد اًر ﻋﻠــﻰ اﻟﻌﻤــﻝ‪ .‬وﺒﻤﻌﻨــﻰ آﺨــر ﻫﻨــﺎك طﻠــب ﻛـ ٍ‬
‫ـﺎف ﻟﺘوظﻴــف ﻛــﻝ‬
‫‪words sufficient demand to employ everyone.‬‬
‫‪Full-employment‬‬ ‫‪Classical economists argued that the economy‬‬ ‫ﺸﺨص‪ .‬وﻴﻘوﻝ ﺨﺒراء اﻻﻗﺘﺼـﺎد اﻟﻛﻼﺴـﻴﻛﻴون أن اﻻﻗﺘﺼـﺎد ﻴﻤﻴـﻝ‬
‫‪would automatically tend to this equilibrium,‬‬ ‫ﺘوازن اﻟﺘوظﻴف اﻟﻛﺎﻤﻝ‬
‫‪equilibrium‬‬ ‫ﺒﺸ ــﻛﻝ ﺘﻠﻘ ــﺎﺌﻲ إﻟ ــﻰ ﻫ ــذا اﻟﺘـ ـوازن‪ ،‬ﺒﻴﻨﻤ ــﺎ ﻴﻘ ــوﻝ اﻟﻛﻴﻨزﻴ ــون أن دور‬
‫‪whereas Keynesians said that it was the role of‬‬
‫‪government, through their policy, to ensure we‬‬ ‫اﻟﺤﻛوﻤ ــﺔ ﻤ ــن ﺨ ــﻼﻝ ﺴﻴﺎﺴ ــﺘﻬﺎ ﻴﺤ ــﺘم ﻋﻠﻴﻬ ــﺎ ﻀ ــﻤﺎن ﺘﺤﻘﻴ ــق ذﻟ ــك‬
‫‪got there.‬‬ ‫اﻟﺘوازن‪.‬‬
‫‪Fundamental errors are errors discovered in the‬‬ ‫اﻷﺨطــﺎء اﻷﺴﺎﺴــﻴﺔ ﻫــﻲ أﺨطــﺎء ﻴــﺘم اﻛﺘﺸــﺎﻓﻬﺎ ﻓــﻲ اﻟﻔﺘ ـرة اﻟﺠﺎرﻴــﺔ‬
‫‪current period that are of such significance that‬‬
‫‪Fundamental‬‬ ‫وﺘﻛــون ﻤــن اﻷﻫﻤﻴــﺔ ﺒﺤﻴــث إن اﻟﺒﻴﺎﻨــﺎت اﻟﻤﺎﻟﻴــﺔ ﻟواﺤــدة أو أﻛﺜــر‬
‫‪the financial statements of one or more prior‬‬ ‫اﻷﺨطﺎء اﻷﺴﺎﺴﻴﺔ‬
‫‪errors‬‬ ‫‪periods can no longer be considered to have‬‬ ‫ﻤن اﻟﻔﺘرات اﻟﺴﺎﺒﻘﺔ ﻻ ﻴﺠوز اﻻﺴـﺘﻤرار ﻓـﻲ اﻋﺘﺒﺎرﻫـﺎ ﻤوﺜوﻗـﺔ ﻛﻤـﺎ‬
‫‪been reliable at the date of their issue.‬‬
‫ﻓﻲ ﺘﺎرﻴﺦ إﺼدارﻫﺎ‪.‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪G‬‬
‫‪This is a basic agreement governing‬‬ ‫ﻫــذﻩ اﺘﻔﺎﻗﻴــﺔ أﺴﺎﺴــﻴﺔ ﺘﺤﻛــم اﻟﺘﺠــﺎرة اﻟدوﻟﻴــﺔ ﻤــن ﻋــدة ﺠواﻨــب ﻤﻨــذ‬
‫‪GATT or General‬‬ ‫‪international trade in many areas since 1947.‬‬ ‫اﻟﺠﺎت أو اﻻﺘﻔﺎﻗﻴﺔ اﻟﻌﺎﻤﺔ‬
‫‪Agreement on‬‬ ‫ﺴ ــﻨﺔ ‪ .1947‬وﻴﺴ ــﺘﻨد ﻗ ــﺎﻨون ﺘﻘﻴ ــﻴم اﻟﺠﻤ ــﺎرك اﻟﺨ ــﺎص ﺒﺎﻟﻤﻨظﻤ ــﺔ‬
‫‪Tariffs and Trade‬‬
‫‪The WCO Customs Valuation Code is based on‬‬ ‫ﻟﻠﺘﻌرﻓﺔ واﻟﺘﺠﺎرة‬
‫‪Article VII of GATT.‬‬ ‫اﻟﻌﺎﻟﻤﻴﺔ ﻟﻠﺠﻤﺎرك ﻋﻠﻰ اﻟﻤﺎدة ‪ 7‬ﻤن اﺘﻔﺎﻗﻴﺔ اﻟﺠﺎت‪.‬‬
‫‪Government Business Enterprise means an‬‬ ‫ﻤﺸ ــروع ﻋﻤـ ــﻝ ﺤﻛ ــوﻤﻲ ﻴﻌﻨـ ــﻲ ﻛﻴﺎﻨ ـ ـﺎً ﻴﺘﻤﻴ ــز ﺒﺠﻤﻴـ ــﻊ اﻟﺨﺼـ ــﺎﺌص‬
‫‪entity that has all the following characteristics:‬‬
‫‪(a) Is an entity with the power to contract in its‬‬ ‫اﻟﺘﺎﻟﻴﺔ‪:‬‬
‫;‪own name‬‬ ‫)أ( ﻛﻴﺎن ﻟﻪ ﺴﻠطﺔ اﻟﺘﻌﺎﻗد ﺒﺎﻷﺼﺎﻟﺔ ﻋن ﻨﻔﺴﻪ‬
‫‪(b) Has been assigned the financial and‬‬
‫)ب( ﻟدﻴﻪ اﻟﺼﻼﺤﻴﺎت اﻟﻤﺎﻟﻴﺔ واﻟﺘﺸﻐﻴﻠﻴﺔ ﻟﻤﻤﺎرﺴﺔ اﻟﻌﻤﻝ‬
‫;‪operational authority to carry on a business‬‬
‫‪(c) Sells goods and services, in the normal‬‬ ‫)ج( ﻴﺒﻴــﻊ اﻟﺴــﻠﻊ واﻟﺨــدﻤﺎت ﻓــﻲ ﺴــﻴﺎق ﻋﻤﻠــﻪ اﻟﻤﻌﺘــﺎد إﻟــﻰ ﻛﻴﺎﻨــﺎت‬
‫‪course of its business, to other entities at a profit‬‬ ‫أﺨرى ﻋﻠﻰ أﺴﺎس ﺘﺤﻘﻴق اﻟرﺒﺢ أو اﺴﺘرداد اﻟﺘﻛﻠﻔﺔ اﻟﻛﺎﻤﻠﺔ‪.‬‬
‫;‪or full cost recovery‬‬
‫‪(d) Is not reliant on continuing government‬‬ ‫)د( ﻻ ﻴﻌﺘﻤد ﻋﻠﻰ اﺴﺘﻤرار اﻟﺘﻤوﻴﻝ اﻟﺤﻛوﻤﻲ ﻟﻴﺤﺎﻓظ ﻋﻠﻰ ﺒﻘﺎﺌﻪ(‬
‫‪funding to be a going concern (other than‬‬ ‫ﻋدا ﻋن ﻤﺸﺘرﻴﺎت اﻟﻤﺨرﺠﺎت ﺒدون ﻤﺤﺎﺒﺎة(؛ و‬
‫‪GBE‬‬ ‫‪purchases of outputs at arm’s length); and‬‬
‫‪Government‬‬ ‫)ﻫـ( ﺘﺴﻴطر ﻋﻠﻴﻪ إﺤدى ﺠﻬﺎت اﻟﻘطﺎع اﻟﻌﺎم‪.‬‬
‫‪(e) Is controlled by a public sector entity.‬‬ ‫ﻤﺸروع ﻋﻤﻝ ﺤﻛوﻤﻲ‬
‫‪Business‬‬
‫‪Enterprise‬‬ ‫)‪Government Business Enterprises (GBEs‬‬ ‫وﺘﺸــﻤﻝ ﻤﺸــﺎرﻴﻊ اﻷﻋﻤــﺎﻝ اﻟﺤﻛوﻤﻴــﺔ ﻛــﻼ ﻤــن اﻟﻤﺸــﺎرﻴﻊ اﻟﺘﺠﺎرﻴــﺔ‬
‫‪include both trading enterprises, such as utilities,‬‬
‫‪and financial enterprises, such as financial‬‬ ‫ﻤﺜــﻝ ﻤ ارﻓــق اﻟﺨــدﻤﺎت اﻟﻌﺎﻤــﺔ واﻟﻤﺸــﺎرﻴﻊ اﻟﻤﺎﻟﻴــﺔ ﻤﺜــﻝ اﻟﻤؤﺴﺴــﺎت‬
‫‪institutions. GBEs are, in substance, no different‬‬ ‫اﻟﻤﺎﻟﻴﺔ‪ .‬وﻻ ﺘﺨﺘﻠف ﻤﺸﺎرﻴﻊ اﻷﻋﻤﺎﻝ اﻟﺤﻛوﻤﻴﺔ ﻤـن ﺤﻴـث اﻟﺠـوﻫر‬
‫‪from entities conducting similar activities in the‬‬
‫‪private sector. GBEs generally operate to make‬‬ ‫ﻋـ ــن ﻛﻴﺎﻨـ ــﺎت ﺘﻤـ ــﺎرس ﻨﺸـ ــﺎطﺎت ﻤﻤﺎﺜﻠـ ــﺔ ﻓـ ــﻲ اﻟﻘطـ ــﺎع اﻟﺨـ ــﺎص‪.‬‬
‫‪a profit, although some may have limited‬‬ ‫وﻋﻤوﻤ ـًﺎ ﻓــﺈن ﻤﺸــﺎرﻴﻊ اﻷﻋﻤــﺎﻝ اﻟﺤﻛوﻤﻴــﺔ ﺘﻤــﺎرس اﻟﻌﻤــﻝ ﺒﻐــرض‬
‫‪community service obligations under which they‬‬
‫ﺘﺤﻘﻴق اﻟرﺒﺢ رﻏم أن ﺒﻌﻀﻬﺎ ﻴﺘرﺘـب ﻋﻠﻴـﻪ ﺘﻘـدﻴم ﺨـدﻤﺎت ﻤﺤـدودة‬
‫‪are required to provide some individuals and‬‬
‫‪organizations in the community with goods and‬‬ ‫ﻟﻠﻤﺠﺘﻤ ـ ـ ــﻊ ﻴﻛ ـ ـ ــون ﻤطﻠوﺒ ـ ـ ــﺎ ﺒﻤوﺠﺒﻬ ـ ـ ــﺎ أن ﺘﻘ ـ ـ ــدم ﺒﻌ ـ ـ ــض اﻷﻓـ ـ ـ ـراد‬
‫‪services at either no charge or a significantly‬‬ ‫واﻟﻤؤﺴﺴــﺎت ﻓــﻲ اﻟﻤﺠﺘﻤــﻊ ﺒﻀــﺎﺌﻊ وﺨــدﻤﺎت إﻤــﺎ ﻤﺠﺎﻨ ـﺎً أو ﻤﻘﺎﺒــﻝ‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪reduced charge.‬‬ ‫أﺴﻌﺎر ﻤﺨﻔﻀﺔ ﺠدًا‪.‬‬


‫‪Gulf Cooperation Council, full English title is‬‬ ‫اﻻﺴم اﻟﻛﺎﻤﻝ ﻫو ﻤﺠﻠس اﻟﺘﻌﺎون ﻟدوﻝ اﻟﺨﻠﻴﺞ اﻟﻌرﺒﻲ‪.‬‬
‫‪Cooperation Council of the Arab States of the‬‬
‫‪Gulf.‬‬

‫‪The GCC Charter states that its basic objectives‬‬ ‫وﻴــﻨص ﻤﻴﺜــﺎق ﻤﺠﻠــس اﻟﺘﻌــﺎون اﻟﺨﻠﻴﺠــﻲ ﻋﻠــﻰ أن ﻏﺎﻴﺘــﻪ اﻷﺴﺎﺴــﻴﺔ‬
‫‪are to effect coordination, integration and inter-‬‬
‫‪connection between Member States in all fields,‬‬ ‫ﻫــﻲ ﺘﻔﻌﻴــﻝ اﻟﺘﻨﺴــﻴق واﻟﺘﻛﺎﻤــﻝ واﻟﺘ ـراﺒط ﺒــﻴن اﻟــدوﻝ اﻷﻋﻀــﺎء ﻓــﻲ‬
‫‪strengthening ties between their peoples,‬‬ ‫ﺠﻤﻴــﻊ اﻟﻤﺠــﺎﻻت‪ ،‬وﺘﻌزﻴــز اﻟــرواﺒط ﺒــﻴن ﺸــﻌوب اﻟــدوﻝ اﻷﻋﻀــﺎء‬
‫‪formulating similar regulations in various fields‬‬
‫‪GCC‬‬ ‫وﺼﻴﺎﻏﺔ أﻨظﻤﺔ ﻤﺸﺎﺒﻬﺔ ﻓﻲ اﻟﻌدﻴد ﻤـن اﻟﻤﺠـﺎﻻت ﻤﺜـﻝ اﻻﻗﺘﺼـﺎد‪،‬‬ ‫ﻤﺠﻠس اﻟﺘﻌﺎون اﻟﺨﻠﻴﺠﻲ‬
‫‪such as economy, finance, trade, customs,‬‬
‫‪tourism, legislation, administration, as well as‬‬ ‫اﻟﺘﻤوﻴــﻝ‪ ،‬اﻟﺘﺠــﺎرة‪ ،‬اﻟﺠﻤــﺎرك‪ ،‬اﻟﺴــﻴﺎﺤﺔ‪ ،‬اﻟﺘﺸ ـرﻴﻌﺎت‪ ،‬اﻹدارة وﻛــذﻟك‬
‫‪fostering scientific and technical progress in‬‬
‫رﻋﺎﻴـ ــﺔ وﺘﻌزﻴـ ــز اﻟﺘﻘـ ــدم اﻟﻌﻠﻤـ ــﻲ واﻟﻔﻨـ ــﻲ ﻓـ ــﻲ اﻟﺼـ ــﻨﺎﻋﺔ‪ ،‬اﻟﺘﻌـ ــدﻴن‪،‬‬
‫‪industry, mining, agriculture, water and animal‬‬
‫‪resources, establishing scientific research‬‬ ‫اﻟز ارﻋــﺔ‪ ،‬ﻤﺼــﺎدر اﻟﻤﻴــﺎﻩ واﻟﻤ ـوارد اﻟﺤﻴواﻨﻴــﺔ‪ ،‬إﻨﺸــﺎء ﻤ ارﻛــز ﻟﻠﺒﺤــث‬
‫‪centres, setting up joint ventures, and‬‬ ‫اﻟﻌﻠﻤــﻲ وﺘﺄﺴــﻴس ﻤﺸــﺎرﻴﻊ ﻤﺸــﺘرﻛﺔ وﺘﺸــﺠﻴﻊ اﻟﺘﻌــﺎون ﻋﻠــﻰ ﺼــﻌﻴد‬
‫‪encouraging cooperation of the private sector.‬‬
‫اﻟﻘطﺎع اﻟﺨﺎص‪ .‬اﻟﻤوﻗﻊ اﻹﻟﻛﺘروﻨﻲ ﻟﻠﻤﺠﻠس ﻫو‪:‬‬
‫‪Their website is http://www.gcc-sg.org‬‬ ‫‪http://www.gcc-sg.org‬‬
‫‪The Common Customs Law of the GCC States‬‬ ‫ﺼدر ﻗﺎﻨون اﻟﺠﻤﺎرك اﻟﻤوﺤد ﻟدوﻝ ﻤﺠﻠس اﻟﺘﻌﺎون اﻟﺨﻠﻴﺠﻲ ﺴﻨﺔ‬
‫‪was adopted in 1999 for unification of the‬‬
‫‪customs laws and procedures in the Customs‬‬ ‫‪ 1999‬ﻴﻐرض ﺘوﺤﻴد اﻟﻘواﻨﻴن واﻹﺠراءات اﻟﺠﻤرﻛﻴﺔ ﻓـﻲ اﻹدارات‬
‫‪Administrations of the GCC States. It involves‬‬ ‫اﻟﺠﻤرﻛﻴﺔ ﻟدوﻝ ﻤﺠﻠس اﻟﺘﻌﺎون اﻟﺨﻠﻴﺠﻲ‪.‬‬ ‫ﻗﺎﻨون اﻟﺘﻌرﻓﺔ واﻟﺠﻤﺎرك‬
‫‪GCC Tariff and‬‬ ‫‪adoption of a common customs law, which‬‬
‫وﻫــو ﻴﻨطــوي ﻋﻠــﻰ ﺘﺒﻨــﻲ ﻗــﺎﻨون ﻤوﺤــد ﻟﻠﺠﻤــﺎرك ﻴﻬــدف إﻟــﻰ ﺘوﺤﻴــد‬ ‫ﻟدوﻝ ﻤﺠﻠس اﻟﺘﻌﺎون‬
‫‪Customs Law‬‬ ‫‪unifies customs procedures in all GCC Customs‬‬
‫‪administrations and enhances cooperation‬‬ ‫اﻹﺠـراءات اﻟﺠﻤرﻛﻴــﺔ ﻓــﻲ ﺠﻤﻴــﻊ اﻹدارات اﻟﺠﻤرﻛﻴــﺔ ﻟــدوﻝ ﻤﺠﻠــس‬ ‫اﻟﺨﻠﻴﺠﻲ‬
‫‪among member States in the customs field.‬‬ ‫اﻟﺘﻌ ــﺎون اﻟﺨﻠﻴﺠ ــﻲ وﺘﻌزﻴ ــز اﻟﺘﻌ ــﺎون ﺒ ــﻴن اﻟ ــدوﻝ اﻷﻋﻀ ــﺎء ﻓ ــﻲ‬
‫اﻟﻤﺠﺎﻝ اﻟﺠﻤرﻛﻲ‪.‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

The proportion of the total capital of the firm .‫ﻨﺴﺒﺔ إﺠﻤﺎﻟﻲ رأﺴﻤﺎﻝ اﻟﺸرﻛﺔ اﻟﻤﻤوﻝ ﻋﻠﻰ ﺸﻛﻝ ﻗرض أرﺴـﻤﺎﻟﻲ‬
that is loan capital. It therefore measures the
extent to which the company has borrowed. The ‫ وﻛﻠﻤــﺎ ارﺘﻔﻌــت ﻨﺴــﺒﺔ‬.‫وﻫــﻲ ﺒﺎﻟﺘــﺎﻟﻲ ﺘﻘــﻴس ﻨﺴــﺒﺔ اﻓﺘ ـراض اﻟﺸــرﻛﺔ‬
Gearing ratio higher the gearing ratio, the greater the ‫ وﻛﻠﻤــﺎ ارﺘﻔﻌــت دﻓﻌــﺎت‬،‫اﻟﻤدﻴوﻨﻴــﺔ ﻛﻠﻤــﺎ ارﺘﻔﻌــت ﻨﺴــﺒﺔ اﻻﻗﺘ ـراض‬ ‫ﻨﺴﺒﺔ اﻟﻤدﻴوﻨﻴﺔ‬
proportion of their capital the firm has borrowed
.‫اﻟﻔواﺌد اﻟﺘﻲ ﻴﺠب ﻋﻠﻰ اﻟﺸرﻛﺔ دﻓﻌﻬﺎ‬
and the higher the interest payments the firm
faces will be.
A situation where resources do not freely move ‫ وﻫـﻲ‬.‫ﻫﻲ ﺤﺎﻟﺔ ﻻ ﺘﺘﺤرك ﻓﻴﻬﺎ اﻟﻤوارد ﺒﺤرﻴﺔ ﻤن ﻤوﻗﻊ إﻟﻰ آﺨر‬
from one location to another. It is particularly a
Geographical ‫ﻋﻠ ـ ــﻰ وﺠ ـ ــﻪ اﻟﺨﺼ ـ ــوص ﻤﺸ ـ ــﻛﻠﺔ ﺒﺎﻟﻨﺴ ـ ــﺒﺔ ﻟﻠﻌﻤﺎﻟ ـ ــﺔ ﺤﻴ ـ ــث ﻴﺘ ـ ــردد‬
problem with labour as people are often ‫ﻋدم اﻟﻤروﻨﺔ‬
immobility reluctant to relocate for work, and it may ‫اﻷﺸﺨﺎص ﻏﺎﻟﺒﺎً ﻓﻲ ﻨﻘﻝ ﻤوﻗﻊ اﻟﻌﻤﻝ وﺒﺎﻟﺘﺎﻟﻲ ﻗد ﺘﻛـون ﺴـﺒﺒﺎً ﻓـﻲ‬
therefore be a cause of unemployment.
.‫اﻟﺒطﺎﻟﺔ‬
Under the Common Customs Law for the Arab ‫وﻓﻘـ ـًﺎ ﻟﻘ ــﺎﻨون اﻟﺠﻤ ــﺎرك اﻟﻤوﺤ ــد ﻟ ــدوﻝ اﻟﺨﻠ ــﻴﺞ اﻟﻌرﺒ ــﻲ ﻓ ــﺈن ﻋﺒ ــﺎرة‬
States of the Gulf the term “goods “means any
Goods natural, material or animal, agricultural, ‫ أو ﺤﻴ ـواﻨﻲ أو ز ارﻋــﻲ‬،‫ ﻤــﺎدي‬،‫"ﺒﻀــﺎﺌﻊ" ﺘﻌﻨــﻲ أي ﻤﻨــﺘﺞ طﺒﻴﻌــﻲ‬ ‫اﻟﺒﻀﺎﺌﻊ‬
industrial or intellectual product. .‫أو ﺼﻨﺎﻋﻲ أو ﻤﻨﺘﺞ ﻓﻛري‬
Under the WCO glossary of international ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
customs terms this term means a statement made
in the form prescribed by Customs, by which the ‫ ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة ﺒﻴﺎﻨﺎً ﻴﺤرر وﻓﻘـﺎً ﻟﻠﺼـﻴﻐﺔ اﻟﻤﺤـددة ﻤـن‬،‫اﻟﻌﺎﻟﻤﻴﺔ‬
persons interested indicate the Customs ‫اﻟﺠﻤ ـ ــﺎرك وﻴﺸ ـ ــﻴر ﻓﻴ ـ ــﻪ اﻷﺸ ـ ــﺨﺎص ذوي اﻟﻌﻼﻗ ـ ــﺔ إﻟ ـ ــﻰ اﻹﺠـ ـ ـراء‬
procedure to be applied to the goods and furnish
‫اﻟﺠﻤرﻛــﻲ اﻟــذي ﺴــﻴطﺒق ﻋﻠــﻰ اﻟﺒﻀــﺎﺌﻊ وﺘﻘــدم ﻓﻴــﻪ اﻟﺒﻴﺎﻨــﺎت اﻟﺘــﻲ‬
the particulars which the Customs require to be
Goods Declaration
declared for the application of that procedure. .‫ﺘطﻠب اﻟﺠﻤﺎرك اﻹﻋﻼن ﻋﻨﻬﺎ ﻟﺘطﺒﻴق ذﻟك اﻹﺠراء‬ ‫ﺒﻴﺎن اﻟﺒﻀﺎﺌﻊ‬
،‫ اﻷﺸ ـ ـ ــﺨﺎص ذوي اﻟﻌﻼﻗ ـ ـ ــﺔ ﻗ ـ ـ ــد ﻴﺸ ـ ـ ــﻤﻠوا اﻟﻤﺴ ـ ـ ــﺘورد‬:‫ﻤﻼﺤظ ـ ـ ــﺔ‬
Note: The persons interested may be the
importer, the exporter, the owner, ‫ اﻟــﺦ ﻟﻠﺒﻀــﺎﺌﻊ أو ﻤﻤــﺜﻠﻬم‬،‫ اﻟﻨﺎﻗــﻝ‬،‫ اﻟﻤرﺴــﻝ إﻟﻴــﻪ‬،‫ اﻟﻤﺎﻟــك‬،‫اﻟﻤﺼـدر‬
the consignee, the carrier, etc., of the goods or .‫اﻟﻘﺎﻨوﻨﻲ وﻓﻘﺎً ﻟﻠدوﻟﺔ اﻟﻤﻌﻨﻴﺔ‬
their legal representative, according to the
country concerned.

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A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

Under the WCO glossary of international ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
customs terms this term means goods specified
by the declarant as intended for re-importation, ‫ ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة اﻟﺒﻀــﺎﺌﻊ اﻟﺘــﻲ ﻴﺤــددﻫﺎ ﻤﻘــدم اﻹﻗ ـرار‬،‫اﻟﻌﺎﻟﻤﻴــﺔ‬
Goods exported
with notification of
in respect of which identification measures may ‫ﺒﺄﻨﻬﺎ ﺴﻴﺘم إﻋﺎدة اﺴﺘﻴرادﻫﺎ واﻟﺘﻲ ﻗد ﻴﺘم اﺘﺨﺎذ إﺠراءات ﻟﺘﺤدﻴـدﻫﺎ‬ ‫اﻟﺒﻀﺎﺌﻊ اﻟﻤﺼدرة ﻤﻊ‬
be taken by the Customs to facilitate re-
intended return .‫ﻤن ﻗﺒﻝ اﻟﺠﻤﺎرك ﻟﺘﺴﻬﻴﻝ إﻋﺎدة اﺴﺘﻴرادﻫﺎ ﻓﻲ ﻨﻔس اﻟدوﻟﺔ‬ ‫إﺨطﺎر ﺒﺎﻋﺘزام إﻋﺎدﺘﻬﺎ‬
importation in the same state.

See: Specific Annex B, Chapter 2 of the revised .‫ ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‬2 ‫ اﻟﻔﺼﻝ‬،‫ اﻟﻤﻠﺤق اﻟﺨﺎص ب‬:‫اﻨظر‬
Kyoto Convention
Under the WCO glossary of international ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
customs terms this term means Goods which
may be disposed of without Customs restriction. ‫ ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة اﻟﺒﻀــﺎﺌﻊ اﻟﺘــﻲ ﻴﺠــوز اﻟﺘﺼــرف ﺒﻬــﺎ‬،‫اﻟﻌﺎﻟﻤﻴــﺔ‬
Goods in free
circulation .‫ﺒدون ﻗﻴود ﺠﻤرﻛﻴﺔ‬ ‫ﺒﻀﺎﺌﻊ اﻟﺘداوﻝ اﻟﺤر‬
See: Specific Annex B, Chapters 1 and 2 of the
‫ ﻤ ــن اﺘﻔﺎﻗﻴ ــﺔ ﻛﻴوﺘ ــو‬2 ‫ و‬1 ‫ اﻟﻔﺼ ــﻝ‬،‫ اﻟﻤﻠﺤ ــق اﻟﺨ ــﺎص ب‬:‫اﻨظ ــر‬
revised Kyoto Convention.
.‫اﻟﻤﻌدﻟﺔ‬
Government spending on investment goods. ‫ وﻫـذا ﻴﻌﻨـﻲ اﻹﻨﻔـﺎق‬.‫اﻹﻨﻔﺎق اﻟﺤﻛوﻤﻲ ﻋﻠﻰ اﻟﺒﻀـﺎﺌﻊ اﻻﺴـﺘﺜﻤﺎرﻴﺔ‬
Government This means spending on things that last for a ‫اﻹﻨﻔﺎق اﻟرأﺴﻤﺎﻟﻲ‬
‫ﻋﻠــﻰ أﺸــﻴﺎء ﺘــدوم ﻟﻔﺘـرة ﻤــن اﻟوﻗــت وﻗــد ﻴﺸــﻤﻝ ﻫــذا اﻻﺴــﺘﺜﻤﺎر ﻓــﻲ‬
capital expenditure period of time. This may include investment in ‫اﻟﺤﻛوﻤﻲ‬
hospitals, schools, equipment and roads. .‫ اﻟﻤﻌدات واﻟطرق‬،‫ اﻟﻤدارس‬،‫اﻟﻤﺴﺘﺸﻔﻴﺎت‬
Government day to day spending. This means ‫ وﻫـذا ﻴﻌﻨـﻲ اﻹﻨﻔـﺎق ﻋﻠـﻰ ﺒﻨـود ﻤﺘﻛـررة‬.‫اﻟﻨﻔﻘﺎت اﻟﺤﻛوﻤﻴﺔ اﻟﻴوﻤﻴـﺔ‬
Government spending on recurring items. This includes
current salaries and wages that keep recurring, spending ‫ اﻹﻨﻔـﺎق ﻋﻠـﻰ اﻟﺒﻨـود اﻟﻤﺴـﺘﻬﻠﻛﺔ‬،‫ﺘﺸﻤﻝ اﻟرواﺘب واﻷﺠور اﻟﻤﺘﻛـررة‬ ‫اﻟﻨﻔﻘﺎت اﻟﺠﺎرﻴﺔ اﻟﺤﻛوﻤﻴﺔ‬
expenditure on consumables and everyday items that get .‫واﻟﺒﻨود اﻟﻴوﻤﻴﺔ اﻟﺘﻲ ﺘﺴﺘﺨدم ﻋﻨد ﺘوﻓﻴر اﻟﺒﻀﺎﺌﻊ أو اﻟﺨدﻤﺎت‬
used up as the good or service is provided.
Government Government capital expenditure and .‫اﻟﻨﻔﻘﺎت اﻟرأﺴﻤﺎﻟﻴﺔ اﻟﺤﻛوﻤﻴﺔ واﻟﻨﻔﻘﺎت اﻟﺠﺎرﻴﺔ اﻟﺤﻛوﻤﻴﺔ‬
expenditure or Government current expenditure ‫اﻹﻨﻔﺎق اﻟﺤﻛوﻤﻲ‬
spending (G)
Gross Domestic (GDP) is a measure of National Income. It is the ‫ وﻫــو ﻴﻤﺜــﻝ‬.‫اﻟﻨــﺎﺘﺞ اﻟﻤﺤﻠــﻲ اﻹﺠﻤــﺎﻟﻲ ﻫــو ﻤﻘﻴــﺎس ﻟﻠــدﺨﻝ اﻟﻘــوﻤﻲ‬ ‫اﻟﻨﺎﺘﺞ اﻟﻤﺤﻠﻲ اﻹﺠﻤﺎﻟﻲ‬
Product total value of all goods and services produced

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A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

over a given time period (usually a year) ‫اﻟﻘﻴﻤﺔ اﻹﺠﻤﺎﻟﻴﺔ ﻟﻛﺎﻓﺔ اﻟﺒﻀﺎﺌﻊ واﻟﺨدﻤﺎت اﻟﺘـﻲ ﻴـﺘم إﻨﺘﺎﺠﻬـﺎ ﻋﻠـﻰ‬
excluding net property income from abroad. It
can be measured either as the total of income, ‫ﻤدى ﻓﺘرة زﻤﻨﻴﺔ ﻤﻌﻴﻨﺔ )ﻋﺎدة ﻤﺎ ﺘﻛون ﺴﻨﺔ واﺤدة( وﻴﺴﺘﺜﻨﻰ ﻤﻨﻬـﺎ‬
expenditure or output. ‫ وﻴﻤﻛ ــن ﻗﻴﺎﺴ ــﻪ ﺒﺼ ــﻔﺔ‬.‫اﻟ ــدﺨﻝ اﻟﺼ ــﺎﻓﻲ ﻟﻠﻤﻤﺘﻠﻛ ــﺎت ﻤ ــن اﻟﺨ ــﺎرج‬
.‫إﺠﻤﺎﻟﻲ اﻟدﺨﻝ أو اﻟﻨﻔﻘﺎت أو اﻟﻤﺨرﺠﺎت‬

Gross Domestic
The market value of all final goods and services ‫اﻟﻘﻴﻤﺔ اﻟﺴوﻗﻴﺔ ﻟﺠﻤﻴـﻊ اﻟﺴـﻠﻊ اﻟﺠـﺎﻫزة واﻟﺨـدﻤﺎت اﻟﺘـﻲ ﻴـﺘم إﻨﺘﺎﺠﻬـﺎ‬
produced in a given time period. ‫اﻟﻨﺎﺘﺞ اﻟﻤﺤﻠﻲ اﻹﺠﻤﺎﻟﻲ‬
Product (GDP) .‫ﻓﻲ ﻓﺘرة ﻤﻌﻴﻨﺔ‬
Investment that includes additions to the capital ‫اﺴ ــﺘﺜﻤﺎرات ﺘﺸ ــﻤﻝ اﻹﻀ ــﺎﻓﺎت إﻟ ــﻰ اﻟﻤﺨ ــزون اﻟ أرﺴ ــﻤﺎﻟﻲ وﻛ ــذﻟك‬
Gross Investment stock as well as the replacement of depreciated ‫اﻻﺴﺘﺜﻤﺎرات اﻹﺠﻤﺎﻟﻴﺔ‬
capital. ‫اﺴﺘﺒداﻝ رأس اﻟﻤﺎﻝ اﻟﻤﺴﺘﻬﻠك‬

Groupage Cargo
Cargo for more than one destination port in .‫ﺸﺤﻨﻪ إﻟﻰ أﻛﺜر ﻤن ﻤﻴﻨﺎء وﺼوﻝ واﺤد ﻓﻲ ﺤﺎوﻴﺔ‬ ‫ﺸﺤﻨﺔ ﺠﻤﺎﻋﻴﺔ‬
a container.
Under the WCO glossary of international ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
customs terms this term means an undertaking
GUARANTEE
by which the surety assumes obligations towards ‫ ﺘﻌﻨـﻲ ﻫـذﻩ اﻟﻌﺒـﺎرة ﺘﻌﻬـداً ﻴﻘـوم اﻟﻀـﺎﻤن ﺒﻤوﺠﺒـﻪ ﺒﻀـﻤﺎن‬،‫اﻟﻌﺎﻟﻤﻴﺔ‬ ‫ﻀﻤﺎن‬
the .‫اﻻﻟﺘزاﻤﺎت ﻨﺤو اﻟﺠﻤﺎرك‬
Customs.
Under the WCO glossary of international ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
customs terms this term means an association
which is approved by the Customs of a ‫ ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة اﺘﺤ ــﺎداً ﻤﻌﺘﻤ ــداً ﻤ ــن ﺠﻤ ــﺎرك ط ــرف‬،‫اﻟﻌﺎﻟﻤﻴ ــﺔ‬
Contracting Party to an international agreement ‫ﻤﺘﻌﺎﻗــد ﻋﻀــو ﻓــﻲ اﺘﻔﺎﻗﻴــﺔ دوﻟﻴــﺔ ﻟﻀــﻤﺎن دﻓــﻊ أي ﻤﺒــﺎﻟﻎ ﻤﺴــﺘﺤﻘﺔ‬
to guarantee the payment of any sums legally
Guaranteeing ‫اﻟــدﻓﻊ ﺒﺸــﻛﻝ ﻗــﺎﻨوﻨﻲ ﺒﻤوﺠــب ﺸــروط ﻫــذﻩ اﻻﺘﻔﺎﻗﻴــﺔ إﻟــﻰ ﺠﻤــﺎرك‬
due, under the terms of this agreement, to the
Association ‫اﺘﺤﺎد ﻀﻤﺎن‬
Customs of that Contracting Party, and which is .‫ذﻟك اﻟطرف اﻟﻤﺘﻌﺎﻗد وﻴﻛون ﻤرﺘﺒطﺎً ﺒﺴﻠﺴﻠﺔ ﻀﻤﺎن‬
affiliated to a guaranteeing chain.

Notes
1. Guaranteeing associations are established :‫ﻤﻼﺤظﺎت‬
under international agreements destined to

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A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

facilitate temporary admission or international ‫ ﺘؤﺴــس اﻻﺘﺤــﺎدات اﻟﻀــﺎﻤﻨﺔ ﺒﻤوﺠــب اﺘﻔﺎﻗﻴــﺎت دوﻟﻴــﺔ ﻟﺘﺴــﻬﻴﻝ‬-1
transit of goods, for example the ATA, Istanbul
and TIR Conventions. ‫ وﻤﺜـ ــﺎﻝ ذﻟـ ــك‬،‫اﻹدﺨـ ــﺎﻝ اﻟﻤؤﻗـ ــت أو اﻟﺘراﻨزﻴـ ــت اﻟـ ــدوﻟﻲ ﻟﻠﺒﻀـ ــﺎﺌﻊ‬
2. There is a link between the terms .TIR ‫ اﺘﻔﺎﻗﻴﺔ اﺴﺘﻨﺒوﻝ واﺘﻔﺎﻗﻴﺔ‬،ATA ‫اﺘﻔﺎﻗﻴﺎت‬
'guaranteeing chain', 'guaranteeing
"‫ "اﺘﺤــﺎد اﻟﻀــﻤﺎن‬،"‫ ﻫﻨــﺎك ﺼــﻠﺔ ﺒــن ﻋﺒــﺎرات "ﺴﻠﺴــﻠﺔ اﻟﻀــﻤﺎن‬-2
association' and 'issuing association'.
."‫و"اﺘﺤﺎد اﻹﺼدار‬
Under the WCO glossary of international ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
customs terms this term means a guaranteeing
scheme administered by an international ‫ ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة ﻨظ ــﺎم ﻀ ــﻤﺎن ﺘ ــدﻴرﻩ ﻤؤﺴﺴ ــﺔ دوﻟﻴ ــﺔ‬،‫اﻟﻌﺎﻟﻤﻴ ــﺔ‬
organization to which guaranteeing associations .‫ﺘرﺘﺒط ﺒﻪ اﺘﺤﺎدات اﻟﻀﻤﺎن‬
are affiliated.

Guaranteeing Notes
Chain 1. Guaranteeing chains are usually established ‫ﻤﻼﺤظﺎت‬ ‫ﺴﻠﺴﻠﺔ اﻟﻀﻤﺎن‬
under international agreements destined to ‫ ﺘؤﺴس ﺴﻼﺴﻝ اﻟﻀﻤﺎن ﻋﺎدة ﺒﻤوﺠب اﺘﻔﺎﻗﻴﺎت دوﻟﻴـﺔ ﺘﻬـدف‬- 1
facilitate temporary admission or international
transit of goods, for example the ATA, Istanbul ‫ وﻤﺜـﺎﻝ‬،‫إﻟﻰ ﺘﺴﻬﻴﻝ اﻹدﺨﺎﻝ اﻟﻤؤﻗت أو اﻟﺘراﻨزﻴت اﻟدوﻟﻲ ﻟﻠﺒﻀـﺎﺌﻊ‬
and TIR Conventions. .TIR ‫ اﺘﻔﺎﻗﻴﺔ اﺴﺘﻨﺒوﻝ واﺘﻔﺎﻗﻴﺔ‬،ATA ‫ذﻟك اﺘﻔﺎﻗﻴﺔ‬
2. There is a link between the terms
"‫اﺘﺤـﺎد اﻟﻀـﻤﺎن‬: ،"‫ ﻫﻨﺎك ﺼﻠﺔ ﺒﻴن ﻋﺒﺎرات "ﺴﻠﺴـﻠﺔ اﻟﻀـﻤﺎن‬- 2
'guaranteeing chain', 'guaranteeing association'
and 'issuing association'. ."‫و"اﺘﺤﺎد اﻹﺼدار‬
Gulf Cooperation See GCC ‫اﻨظر ﻤﺠﻠس اﻟﺘﻌﺎون اﻟﺨﻠﻴﺠﻲ‬ ‫ﻤﺠﻠس اﻟﺘﻌﺎون اﻟﺨﻠﻴﺠﻲ‬
Council
H
Short-term capital movements from one country ‫ﺤرﻛﺔ رأس اﻟﻤﺎﻝ ﻋﻠﻰ اﻟﻤدى اﻟﻘﺼﻴر ﻤن دوﻟﺔ ﻷﺨرى ﺒﺤﺜﺎً ﻋـن‬
to another seeking either a higher rate of interest
Hot Money or, more often safety of capital irrespective of ‫أﺴﻌﺎر ﻓﺎﺌدة أﻋﻠـﻰ أو ﻏﺎﻟﺒـًﺎ ﺒﺤﺜـًﺎ ﻋـن اﻷﻤـﺎن ﻟـراس اﻟﻤـﺎﻝ ﺒﻐـض‬ ‫رؤوس اﻷﻤواﻝ اﻟﻤﺘﺠوﻟﺔ‬
the rate of interest. Such capital movements can ‫ وﻗ ــد ﻴﻛ ــون ﻟﺤرﻛ ــﺎت رؤوس اﻷﻤـ ـواﻝ‬.‫اﻟﻨظــر ﻋ ــن أﺴ ــﻌﺎر اﻟﻔﺎﺌ ــدة‬
have a very disturbing effect on a country's

Tel: 00442071937439 ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ www.pbf.org.ps :‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‬


Fax: 00442076919431 ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ info@pbf.org.ps :‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪balance of payments on capital account and,‬‬ ‫ﻫــذﻩ ﺘــﺄﺜﻴرات ﻤزﻋﺠــﺔ ﺠــدًا ﻋﻠــﻰ ﻤﻴ ـزان ﻤــدﻓوﻋﺎت اﻟدوﻟــﺔ اﻟﻤﻌﻨﻴــﺔ‬
‫‪therefore, on its reserves.‬‬
‫ﻓﻴﻤﺎ ﻴﺘﻌﻠق ﺒﺎﻟﺤﺴﺎب اﻟرأﺴﻤﺎﻟﻲ وﺒﺎﻟﺘﺎﻟﻲ ﺘؤﺜر ﻋﻠﻰ اﺤﺘﻴﺎطﻴﺎﺘﻬﺎ‪.‬‬
‫‪Human‬‬ ‫‪A measure of the skills,‬‬ ‫‪ability‬‬ ‫‪or‬‬ ‫ﻤﻘﻴﺎس ﻟﻤﻬﺎرات أو ﻗدرات أو إﻨﺘﺎﺠﻴﺔ اﻹﻨﺴﺎن‪.‬‬ ‫اﻟﻤوارد‪/‬اﻟﺜروة اﻟﺒﺸرﻴﺔ‬
‫‪Capital/Wealth‬‬ ‫‪productivity of human beings.‬‬
‫‪I‬‬
‫‪Under the Common Customs Law for the Arab‬‬ ‫وﻓﻘـ ـﺎً ﻟﻘ ــﺎﻨون اﻟﺠﻤ ــﺎرك اﻟﻤوﺤ ــد ﻟ ــدوﻝ اﻟﺨﻠ ــﻴﺞ اﻟﻌرﺒ ــﻲ ﻓ ــﺈن ﻋﺒ ــﺎرة‬
‫”‪States of the Gulf the term “identical goods‬‬
‫‪means goods that are the same in all respects,‬‬ ‫"ﺒﻀﺎﺌﻊ ﻤﻤﺎﺜﻠﺔ" ﺘﻌﻨﻲ ﺒﻀﺎﺌﻊ ﻤﺘﺸﺎﺒﻬﺔ ﻤن ﻛﺎﻓـﺔ اﻟﻨـواﺤﻲ ﺒﻤـﺎ ﻓـﻲ‬

‫‪Identical goods‬‬
‫‪including physical characteristics, quality and‬‬ ‫ذﻟ ــك اﻟﺨﺼ ــﺎﺌص اﻟﻤﺎدﻴ ــﺔ‪ ،‬اﻟﺠ ــودة واﻟﺴ ــﻤﻌﺔ‪ .‬وﻫﻨ ــﺎك اﺨﺘﻼﻓ ــﺎت‬ ‫ﺒﻀﺎﺌﻊ ﻤﻤﺎﺜﻠﺔ‬
‫‪reputation. Minor differences in appearance‬‬
‫ﺒﺴﻴطﺔ ﻓﻲ اﻟﺸﻛﻝ ﻻ ﺘﺤـوﻝ دون اﻨطﺒـﺎق اﻟﺘﻌرﻴـف ﻋﻠـﻰ اﻟﺒﻀـﺎﺌﻊ‬
‫‪would not preclude goods otherwise conforming‬‬
‫‪to the definition from being regarded as‬‬ ‫وﻛوﻨﻬﺎ ﻤﻤﺎﺜﻠﺔ‪.‬‬
‫‪identical.‬‬
‫‪IF‬‬ ‫‪Inland Freight‬‬ ‫اﻟﺸﺤن اﻟداﺨﻠﻲ‬ ‫اﻟﺸﺤن اﻟداﺨﻠﻲ‬
‫‪Irrevocable letter of credit (once opened with‬‬ ‫ﺨطــﺎب اﻋﺘﻤــﺎد وﻏﻴــر ﻗﺎﺒــﻝ ﻟﻠــﻨﻘض )وﺤــﺎﻝ ﻓﺘﺤــﻪ ﻟــدى اﻟﺒﻨــك‪ ،‬ﻻ‬ ‫ﺨطﺎب اﻋﺘﻤﺎد ﻏﻴر ﻗﺎﺒﻝ‬
‫‪ILC‬‬ ‫‪Bank, except under special circumstances, it‬‬
‫‪cannot be cancelled).‬‬ ‫ﻴﻤﻛن إﻟﻐﺎؤﻩ‪ ،‬إﻻ ﻓﻲ ظروف ﺨﺎﺼﺔ(‬ ‫ﻟﻠﻨﻘض‬
‫‪IMF‬‬ ‫‪International Monetary Fund‬‬ ‫ﺼﻨدوق اﻟﻨﻘد اﻟدوﻟﻲ‬ ‫ﺼﻨدوق اﻟﻨﻘد اﻟدوﻟﻲ‬

‫‪Implicit Price‬‬
‫‪The ratio between Nominal GDP and Real‬‬ ‫اﻟﻨﺴ ــﺒﺔ ﺒ ــﻴن اﻟﻨ ــﺎﺘﺞ اﻟﻤﺤﻠ ــﻲ اﻹﺠﻤ ــﺎﻟﻲ اﻻﺴ ــﻤﻲ واﻟﻨ ــﺎﺘﺞ اﻟﻤﺤﻠ ــﻲ‬ ‫ﻋﺎﻤﻝ اﻻﻨﻛﻤﺎش اﻟﻀﻤﻨﻲ‬
‫‪GDP.‬‬
‫)‪Deflator (IPD‬‬ ‫اﻹﺠﻤﺎﻟﻲ اﻟﺤﻘﻴﻘﻲ‪.‬‬ ‫ﻟﻸﺴﻌﺎر‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪customs terms this term means customs duties‬‬
‫‪and all other duties, taxes or charges which are‬‬ ‫اﻟﻌﺎﻟﻤﻴــﺔ‪ ،‬ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة اﻟرﺴــوم اﻟﺠﻤرﻛﻴــﺔ وﺠﻤﻴــﻊ اﻟرﺴــوم أو‬
‫‪Import duties and‬‬
‫‪taxes‬‬ ‫‪collected on or in connection with the‬‬ ‫اﻟﻀ ـ ـراﺌب اﻷﺨـ ــرى اﻟﺘـ ــﻲ ﺘﺠﺒـ ــﻰ ﻋﻠـ ــﻰ أو ﻓﻴﻤـ ــﺎ ﻴﺘﻌﻠـ ــق ﺒﺎﺴـ ــﺘﻴراد‬ ‫رﺴوم وﻀراﺌب اﻻﺴﺘﻴراد‬
‫‪importation of goods, but not including any‬‬
‫اﻟﺒﻀﺎﺌﻊ وﻟﻛﻨﻬﺎ ﻻ ﺘﺸﻤﻝ أي ﻤﺼـﺎرﻴف ﺘﻨﺤﺼـر ﻓـﻲ ﻤﺒﻠـﻎ ﻴﻌـﺎدﻝ‬
‫‪charges which are limited in amount to the‬‬
‫‪approximate cost of services rendered or‬‬ ‫اﻟﺘﻛﻠﻔ ــﺔ اﻟﺘﻘرﻴﺒﻴ ــﺔ ﻟﻠﺨ ــدﻤﺎت اﻟﻤﻘدﻤ ــﺔ أو اﻟﺘ ــﻲ ﺘﺤﺼ ــﻠﻬﺎ اﻟﺠﻤ ــﺎرك‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪collected by the Customs on behalf of another‬‬ ‫ﻨﻴﺎﺒﺔ ﻋن ﺴﻠطﺔ وطﻨﻴﺔ أﺨرى‪.‬‬


‫‪national authority.‬‬

‫‪See: General Annex, Chapter 2 of the revised‬‬


‫‪Kyoto Convention.‬‬ ‫اﻨظـ ـ ـ ـ ــر‪ :‬اﻟﻤﻠﺤـ ـ ـ ـ ــق اﻟﻌـ ـ ـ ـ ــﺎم‪ ،‬اﻟﻔﺼـ ـ ـ ـ ــﻝ ‪ 2‬ﻤـ ـ ـ ـ ــن اﺘﻔﺎﻗﻴـ ـ ـ ـ ــﺔ ﻛﻴوﺘـ ـ ـ ـ ــو‬
‫اﻟﻤﻌدﻟﺔ‪.‬‬

‫‪Import/Export‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬ ‫رﺨﺼﺔ اﻻﺴﺘﻴراد‪/‬اﻟﺘﺼدﻴر‬
‫‪customs terms this term means an authorization‬‬
‫‪Licence (or‬‬
‫‪issued by a competent authority for the‬‬ ‫اﻟﻌﺎﻟﻤﻴــﺔ‪ ،‬ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة ﺘﺼ ـرﻴﺤﺎً ﺘﺼــدرﻩ اﻟﺴــﻠطﺔ اﻟﻤﺨﺘﺼــﺔ‬ ‫)أو ﺘﺼرﻴﺢ‬
‫‪Import/Export‬‬
‫)‪permit‬‬
‫‪importation or exportation of goods subject to‬‬ ‫ﻻﺴﺘﻴراد أو ﺘﺼدﻴر اﻟﺒﻀﺎﺌﻊ اﻟﺨﺎﻀﻌﺔ ﻟﻠﻘﻴود‪.‬‬ ‫اﻻﺴﺘﻴراد‪/‬اﻟﺘﺼدﻴر(‬
‫‪restriction.‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪Importation‬‬ ‫‪customs terms this term means the act of‬‬
‫‪bringing or causing any goods to be brought into‬‬ ‫اﻟﻌﺎﻟﻤﻴ ــﺔ‪ ،‬ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة إﺤﻀ ــﺎر أو اﻹﻴﻌ ــﺎز ﺒﺈﺤﻀ ــﺎر أي‬ ‫اﻻﺴﺘﻴراد‬
‫‪a Customs territory.‬‬ ‫ﺒﻀﺎﺌﻊ إﻟﻰ إﻗﻠﻴم اﻟﺠﻤﺎرك‪.‬‬
‫‪Under the Common Customs Law for the Arab‬‬ ‫وﻓﻘـ ـﺎً ﻟﻘ ــﺎﻨون اﻟﺠﻤ ــﺎرك اﻟﻤوﺤ ــد ﻟ ــدوﻝ اﻟﺨﻠ ــﻴﺞ اﻟﻌرﺒ ــﻲ ﻓ ــﺈن ﻋﺒ ــﺎرة‬
‫‪Imported goods‬‬ ‫‪States of the Gulf the term “the imported goods‬‬ ‫اﻟﺴﻠﻊ اﻟﻤﺴﺘوردة اﻟﺘﻲ‬
‫"اﻟﺴــﻠﻊ اﻟﻤﺴــﺘوردة اﻟﺘــﻲ ﻴﺠــري ﺘﻘﻴﻴﻤﻬــﺎ" ﺘﻌﻨــﻲ اﻟﺴــﻠﻊ اﻟﺘــﻲ ﻴﺠــري‬
‫‪being valued‬‬ ‫‪being valued” means the goods being valued for‬‬ ‫ﻴﺠري ﺘﻘﻴﻴﻤﻬﺎ‬
‫‪customs purposes.‬‬ ‫ﺘﻘﻴﻴﻤﻬﺎ ﻷﻏراض اﻟﺠﻤﺎرك‪.‬‬
‫‪Under the Common Customs Law for the Arab‬‬ ‫وﻓﻘـ ـﺎً ﻟﻘ ــﺎﻨون اﻟﺠﻤ ــﺎرك اﻟﻤوﺤ ــد ﻟ ــدوﻝ اﻟﺨﻠ ــﻴﺞ اﻟﻌرﺒ ــﻲ ﻓ ــﺈن ﻋﺒ ــﺎرة‬
‫‪States of the Gulf the term “importer" means the‬‬
‫‪Importer‬‬ ‫‪natural or legal person importing the goods.‬‬ ‫"اﻟﻤﺴــﺘورد" ﺘﻌﻨــﻲ اﻟﺸــﺨص اﻟطﺒﻴﻌــﻲ أو اﻻﻋﺘﺒــﺎري اﻟــذي ﻴﺴــﺘورد‬ ‫اﻟﻤﺴﺘورد‬
‫اﻟﺒﻀﺎﺌﻊ‪.‬‬
‫‪A reaction of consumer's demand for goods or‬‬ ‫ﺘــﺄﺜﻴر طﻠــب اﻟﻤﺴــﺘﻬﻠك ﻋﻠــﻰ اﻟﺴــﻠﻊ أو اﻟﺨــدﻤﺎت ﺒﺴــﺒب اﻟﺘﻐﻴ ـرات‬
‫‪services due to changes in purchasing power‬‬
‫‪Income Effect‬‬ ‫‪holding relative prices constant (see Substitution‬‬ ‫ﻓﻲ اﻟﻘوة اﻟﺸـراﺌﻴﺔ اﻟﺘـﻲ ﺘﺠﻌـﻝ اﻷﺴـﻌﺎر ذات اﻟﻌﻼﻗـﺔ ﺜﺎﺒﺘـﺔ )اﻨظـر‬ ‫ﺘﺄﺜﻴر اﻟدﺨﻝ‬
‫‪Effect).‬‬ ‫ﺘﺄﺜﻴر اﻹﺤﻼﻝ(‪.‬‬
‫‪Income elasticity of‬‬ ‫‪A measure of sensitivity of quantity demanded‬‬ ‫ﻤﻘﻴـ ـ ـ ـ ـ ـ ـ ــﺎس ﻟﺤﺴﺎﺴـ ـ ـ ـ ـ ـ ـ ــﻴﺔ اﻟﻛﻤﻴـ ـ ـ ـ ـ ـ ـ ــﺔ ﻟﻠﺘﻐﻴ ـ ـ ـ ـ ـ ـ ـ ـرات ﻓـ ـ ـ ـ ـ ـ ـ ــﻲ دﺨـ ـ ـ ـ ـ ـ ـ ــﻝ‬ ‫ﻤروﻨﺔ اﻟدﺨﻝ ﺒﺎﻟﻨﺴﺒﺔ‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪demand‬‬ ‫‪to changes in consumer income.‬‬ ‫اﻟﻤﺴﺘﻬﻠك‪.‬‬ ‫ﻟﻠطﻠب‬

‫‪A measure of how responsive the level of‬‬


‫‪demand is to a change in income. It is an‬‬
‫ﻤﻘﻴـ ــﺎس ﻻﺴـ ــﺘﺠﺎﺒﺔ ﻤﺴـ ــﺘوى اﻟطﻠـ ــب ﻟﻠﺘﻐﻴ ـ ـرات ﻓـ ــﻲ اﻟـ ــدﺨﻝ‪ .‬وﻫـ ــﻲ‬
‫‪important piece of information as it helps them‬‬
‫‪to predict how much the demand will grow as‬‬ ‫ﻤﻌﻠوﻤ ــﺎت ﻫﺎﻤ ــﺔ ﻷﻨﻬ ــﺎ ﺘﺴ ــﺎﻋد ﻓ ــﻲ ﻛﻴﻔﻴ ــﺔ ﻨﻤ ــو اﻟطﻠ ــب ﻤ ــﻊ ﻨﻤ ــو‬
‫‪the economy grows. We calculate the income‬‬ ‫اﻻﻗﺘﺼﺎد‪ .‬وﻴﻤﻛﻨﻨﺎ ﺤﺴﺎب ﻤروﻨﺔ اﻟدﺨﻝ ﺒواﺴطﺔ اﻟﻤﻌﺎدﻟﺔ اﻟﺘﺎﻟﻴﺔ‪:‬‬
‫‪elasticity from the following formula:‬‬
‫‪Income elasticity of demand‬‬ ‫ﻤروﻨﺔ اﻟدﺨﻝ ﺒﺎﻟﻨﺴﺒﺔ ﻟﻠطﻠـب = ‪ %‬ﻟﻠﺘﻐﻴـر ﻓـﻲ اﻟطﻠـب‪% /‬ﻟﻠﺘﻐﻴـر‬
‫‪= % change in demand /% change in the‬‬ ‫ﻓﻲ ﻤﺴﺘوى اﻟدﺨﻝ‪.‬‬
‫‪level of income‬‬

‫‪If the figure is greater than one then the product‬‬


‫‪is described as 'income-elastic' or income-‬‬
‫‪sensitive. This means that demand will grow by‬‬
‫‪more than the level of income. If the figure is‬‬ ‫ٕواذا ﻛ ــﺎن اﻟـ ـرﻗم أﻛﺒ ــر ﻤ ــن ‪ 1‬ﻋﻨ ــدﻫﺎ ﻴوﺼ ــف اﻟﻤﻨ ــﺘﺞ ﺒﺄﻨ ــﻪ "ﻤ ــرن‬
‫‪less than one, then the product is described as‬‬
‫ﻟﻠطﻠــب" أو ﻴﺘﺠــﺎوب ﻤــﻊ اﻟطﻠــب‪ .‬وﻫــذا ﻴﻌﻨــﻲ أن اﻟطﻠــب ﺴــﻴﻨﻤو‬
‫‪'income-inelastic' and the demand will grow less‬‬
‫‪than the level of income.‬‬ ‫ﺒﻨﺴ ــﺒﺔ أﻛﺒ ــر ﻤ ــن ﻤﺴ ــﺘوى اﻟ ــدﺨﻝ‪ٕ .‬واذا ﻛ ــﺎن اﻟـ ـرﻗم أﻗ ــﻝ ﻤ ــن ‪،1‬‬
‫ﻋﻨــدﻫﺎ ﻴوﺼــف اﻟﻤﻨــﺘﺞ ﺒﺄﻨــﻪ "ﻏﻴــر ﻤــرن ﻟﻠطﻠــب" وﺴــﻴﻨﻤو اﻟطﻠــب‬
‫ﺒﻨﺴﺒﺔ أﻗﻝ ﻤن ﻤﺴﺘوى اﻟدﺨﻝ‪.‬‬

‫‪Income-Neutral‬‬
‫‪A good where quantity demanded is unchanged‬‬ ‫ﻫــﻲ ﺒﻀــﺎﻋﺔ ﻻ ﺘﺘــﺄﺜر اﻟﻛﻤﻴــﺔ اﻟﻤطﻠوﺒــﺔ ﻤﻨﻬــﺎ ﺒــﺎﻟﺘﻐﻴرات ﻓــﻲ دﺨــﻝ‬ ‫ﺒﻀﺎﻋﺔ ﻻ ﺘﺘﺄﺜر ﺒﻤﺴﺘوى‬
‫‪when consumer income changes.‬‬
‫‪Good‬‬ ‫اﻟﻤﺴﺘﻬﻠك‬ ‫اﻟدﺨﻝ‬
‫‪International terms used to indicate contract‬‬ ‫ﻤﺼ ــطﻠﺤﺎت دوﻟﻴ ــﺔ ﺘﺴ ــﺘﺨدم ﻟﻺﺸ ــﺎرة إﻟ ــﻰ اﻟﻤﺴ ــؤوﻟﻴﺎت اﻟﺘﻌﺎﻗدﻴ ــﺔ‬
‫‪responsibilities of the buyer and seller of goods‬‬
‫‪and services. See Table A at the end of this‬‬ ‫ﻟﻤﺸﺘري وﺒﺎﺌﻊ اﻟﺒﻀﺎﺌﻊ واﻟﺨدﻤﺎت‪ .‬اﻨظر اﻟﺠدوﻝ أ ﻓﻲ ﻨﻬﺎﻴﺔ ﻫذا‬ ‫ﻤﺼطﻠﺤﺎت ﻏرﻓﺔ اﻟﺘﺠﺎرة‬
‫‪INCOTERMS‬‬
‫‪dictionary for a full breakdown of the terms.‬‬ ‫اﻟﻘﺎﻤوس ﻟﻼطﻼع ﻋﻠﻰ ﺘﻔﺎﺼﻴﻝ ﻛﺎﻤﻠﺔ ﻟﻠﻤﺼـطﻠﺤﺎت‪ .‬ﻟﻠﻤزﻴـد ﻤـن‬ ‫اﻟدوﻟﻴﺔ‬
‫اﻟﻤﻌﻠوﻤ ـ ـ ــﺎت‪ ،‬اﻀ ـ ـ ــﻐط ﻫﻨ ـ ـ ــﺎ ﻟﻠﺤﺼ ـ ـ ــوﻝ ﻋﻠ ـ ـ ــﻰ ﺘﻔﺴ ـ ـ ــﻴر ﻤﻔﺼ ـ ـ ــﻝ‬
‫‪Click here for a more detailed explanation of the‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪INCOTERMS‬‬ ‫ﻟﻤﺼطﻠﺤﺎت ﻏرﻓﺔ اﻟﺘﺠﺎرة اﻟدوﻟﻴﺔ‪.‬‬


‫‪A long run production concept where a doubling‬‬ ‫ﻤﻔﻬـ ــوم إﻨﺘـ ــﺎﺠﻲ ﻋﻠـ ــﻰ اﻟﻤـ ــدى اﻟﺒﻌﻴـ ــد ﺤﻴـ ــث إن ﻤﻀـ ــﺎﻋﻔﺔ ﺠﻤﻴـ ــﻊ‬
‫‪Increasing Returns‬‬ ‫‪of all factor inputs more than doubles the‬‬ ‫زﻴﺎدة اﻟﻌﺎﺌدات ﻋﻠﻰ‬
‫ﻤــدﺨﻼت اﻹﻨﺘــﺎج ﺘ ــؤدي إﻟــﻰ ﻤﻀــﺎﻋﻔﺔ ﻛﻤﻴ ــﺔ اﻟﻤﺨرﺠــﺎت ﺒﻨﺴ ــﺒﺔ‬
‫)‪to Scale (IRS‬‬ ‫‪amount of output.‬‬ ‫اﻟﺤﺠم‬
‫أﻛﺒر‪.‬‬
‫‪An order placed by the intended buyer with the‬‬ ‫طﻠــب ﻤــن ﻤﺸـ ٍ‬
‫ـﺘر ﻴﻘدﻤــﻪ إﻟــﻰ اﻟﻤﺼــدر أو اﻟﻤــورد‪ .‬وﻫﻛــذا ﻓــﺈن رﻗــم‬
‫‪exporter or supplier. Thus, an indent number‬‬ ‫طﻠب ﺸراء وارد ﻤن‬
‫‪Indent‬‬ ‫طﻠــب اﻟﺸ ـراء اﻟ ـوارد ﻤــن اﻟﺨــﺎرج ﻴﺸــﻴر إﻟــﻰ رﻗــم اﻟطﻠﺒﻴــﺔ اﻟﻤﺸــﺎر‬
‫‪refers to the order number invariably mentioned‬‬ ‫اﻟﺨﺎرج‬
‫‪on the commercial invoices.‬‬ ‫إﻟﻴﻬﺎ ﻋﻠﻰ اﻟﻔواﺘﻴر اﻟﺘﺠﺎرﻴﺔ‪.‬‬
‫‪A set of points that represent different bundles‬‬ ‫ﻤﺠﻤوﻋ ـ ــﺔ ﻤ ـ ــن اﻟﻨﻘ ـ ــﺎط اﻟﺘ ـ ــﻲ ﺘﻤﺜ ـ ــﻝ اﻟﻤﺠﻤوﻋ ـ ــﺎت اﻟﻤﺨﺘﻠﻔ ـ ــﺔ ﻤ ـ ــن‬
‫‪of goods which provide the consumer with the‬‬
‫‪Indifference Curve‬‬ ‫‪same level of satisfaction (or utility).‬‬ ‫اﻟﺒﻀـ ـ ــﺎﺌﻊ اﻟﺘـ ـ ــﻲ ﺘـ ـ ــوﻓر ﻟﻠﻤﺴـ ـ ــﺘﻬﻠك ﻨﻔـ ـ ــس ﻤﺴـ ـ ــﺘوى اﻹﺸـ ـ ــﺒﺎع )او‬ ‫ﻤﻨﺤﻨﻰ اﻟﺤﻴﺎد‬
‫اﻟﻤﻨﻔﻌﺔ(‪.‬‬
‫‪A tax collected indirectly in the form of customs‬‬ ‫ﺤﺼﻝ ﺒﺸﻛﻝ ﻏﻴر ﻤﺒﺎﺸر ﻋﻠﻰ ﺸـﻛﻝ رﺴـوم أو ﺠﺒﺎﻴـﺔ أو‬ ‫ﻀرﻴﺒﺔ ﺘُ ّ‬
‫‪duties, levy, excise duties etc. charged on goods‬‬
‫ﻀ ـرﻴﺒﺔ ﺠﻤرﻛﻴــﺔ ﺘﺤﺘﺴــب ﻋﻠــﻰ اﻟﺒﻀــﺎﺌﻊ اﻟﻤﺴــﺘﺨدﻤﺔ ﻟﻼﺴــﺘﻬﻼك‬
‫‪Indirect Tax‬‬ ‫‪used for general consumption. The burden of‬‬ ‫ﻀرﻴﺒﺔ ﻏﻴر ﻤﺒﺎﺸرة‬
‫‪these taxes is built into the sale value of the‬‬ ‫اﻟﻌﺎم‪ .‬وﺘﺤﻤﻝ ﻗﻴﻤﺔ ﻫـذﻩ اﻟﻀـراﺌب ﻋﻠـﻰ ﻗﻴﻤـﺔ ﺒﻴـﻊ اﻟﺴـﻠﻊ وﺒﺎﻟﺘـﺎﻟﻲ‬
‫‪goods and is borne by the consumer.‬‬
‫ﻴﺘﺤﻤﻠﻬﺎ اﻟﻤﺴﺘﻬﻠك‪.‬‬
‫‪A good where quantity demanded decreases‬‬ ‫ﺒﻀﺎﻋﺔ ﺘﻨﺨﻔض اﻟﻛﻤﻴﺔ اﻟﻤطﻠوﺒﺔ ﻤﻨﻬﺎ ﻋﻨد زﻴﺎدة دﺨﻝ اﻟﻤﺴـﺘﻬﻠك‬
‫‪when consumer income increases (there is an‬‬
‫‪Inferior Good‬‬ ‫)ﻫﻨﺎك ﻋﻼﻗﺔ ﻋﻛﺴﻴﺔ ﺒﻴن اﻟﻛﻤﻴﺔ اﻟﻤطﻠوﺒﺔ واﻟدﺨﻝ(‪.‬‬ ‫ﺒﻀﺎﻋﺔ ردﻴﺌﺔ‬
‫‪inverse relationship between quantity demanded‬‬
‫‪and income).‬‬
‫‪A sustained increase in the general price level.‬‬ ‫زﻴــﺎدة ﻤﺘواﺼــﻠﺔ ﻓــﻲ ﻤﺴــﺘوى اﻷﺴــﻌﺎر اﻟﻌــﺎم‪ .‬أي أﻨــﻪ ﺒﺘﻌﺒﻴــر آﺨــر‬
‫‪In other words it is the rate at which prices are‬‬
‫‪Inflation‬‬ ‫‪increasing. It can be measured monthly,‬‬ ‫اﻟﻤﻌــدﻝ اﻟــذي ﺘــزداد ﺒــﻪ اﻷﺴــﻌﺎر‪ .‬وﻴﻤﻛــن ﻗﻴﺎﺴــﻪ ﺸــﻬرﻴﺎً أو ﻓﺼــﻠﻴﺎً‬ ‫اﻟﺘﻀﺨم‬
‫‪quarterly or annually. It is usually measured by‬‬ ‫أو ﺴﻨوﻴًﺎ‪ .‬وﻫو ﻴﻘﺎس ﻋﺎدة ﺒﺎﺴﺘﺨدام ﻤؤﺸر أﺴﻌﺎر اﻟﺘﺠزﺌﺔ‪.‬‬
‫‪the Retail Price index.‬‬
‫‪Inflationary gap‬‬ ‫‪This occurs when there is too much demand in‬‬ ‫ﺘﺤ ــدث ﻫـ ــذﻩ اﻟﻔﺠ ــوة ﻋﻨـ ــد وﺠ ــود زﻴـ ــﺎدة ﻤﻔرط ــﺔ ﻓـ ــﻲ اﻟطﻠ ــب ﻓـ ــﻲ‬ ‫اﻟﻔﺠوة اﻟﺘﻀﺨﻤﻴﺔ‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

the economy. This excess level of demand will ‫ وﺘـؤدي ﻫـذﻩ اﻟزﻴـﺎدة ﻓـﻲ اﻟطﻠـب ﻋـﺎدة إﻟـﻰ ﺤـدوث ﻤـﺎ‬.‫اﻗﺘﺼﺎد ﻤـﺎ‬
tend to lead to demand-pull inflation.
.‫ﻴﻌرف ﺒﺘﻀﺨم اﻟطﻠب‬
A document issued by an insurance company to .‫وﺜﻴﻘــﺔ ﺘﺼــدرﻫﺎ ﺸــرﻛﺔ ﺘــﺄﻤﻴن ﻟﺘﻐطﻴــﺔ اﻟﻤﺨــﺎطر اﻟﺒﺤرﻴــﺔ ﻟﻠﺸــﺤن‬
Insurance cover the marine risk of shipment. Generally,
value of insured goods is slightly higher than ‫ﻼ ﻤـن ﺴـﻌرﻫﺎ‬
ً ‫وﺘﻛون ﻗﻴﻤﺔ اﻟﺒﻀﺎﺌﻊ اﻟﻤؤﻤن ﻋﻠﻴﻬـﺎ ﻋـﺎدة أﻋﻠـﻰ ﻗﻠـﻴ‬ ‫ﺸﻬﺎدة اﻟﺘﺄﻤﻴن‬
Certificate
actual price. .‫اﻟﻔﻌﻠﻲ‬
Under the WCO glossary of international ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
customs terms this term means the following
rights : :‫ ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة اﻟﺤﻘوق اﻟﺘﺎﻟﻴﺔ‬،‫اﻟﻌﺎﻟﻤﻴﺔ‬
1. copyright and related rights; ‫ ﺤﻘوق اﻟﺘﺄﻟﻴف واﻟﻨﺸر وﻤﺎ ﻴﺘﺼﻝ ﺒﻬﺎ‬.1
2. trademarks : any sign, including words,
‫ ﺒﻤــﺎ ﻓــﻲ ذﻟــك اﻟﻛﻠﻤــﺎت‬،‫ وﻫـﻲ أي ﻋﻼﻤــﺔ‬:‫ اﻟﻌﻼﻤــﺎت اﻟﺘﺠﺎرﻴــﺔ‬.2
names, letters, numerals, figurative elements and
combinations of colours, or combinations of ‫أو اﻷﺴــﻤﺎء أو اﻟﺤــروف أو اﻷرﻗــﺎم أو اﻷﺸــﻛﺎﻝ أو اﻟﺘراﻛﻴــب‬
these used by a manufacturer or merchant to ‫ ﺘﺴـﺘﺨدم ﻤـن ﻗﺒـﻝ ﺸـرﻛﺔ ﻤﺼـﻨﻌﺔ‬،‫اﻟﻠوﻨﻴﺔ أو اﻟﺠﻤـﻊ ﺒـﻴن ذﻟـك‬
identify its goods and distinguish them from
those manufactured or sold by others; ‫أو ﺘﺠﺎرﻴ ـ ــﺔ ﻟﺘﻌ ـ ــرف ﺒﻬ ـ ــﺎ ﺒﻀ ـ ــﺎﻋﺘﻬﺎ وﺘﻤﻴزﻫ ـ ــﺎ ﻋ ـ ــن اﻟﺒﻀ ـ ــﺎﺌﻊ‬
Intellectual 3. geographical indications, which identify a ‫اﻟﻤﺼﻨﻌﺔ أو اﻟﻤﺒﺎﻋﺔ ﻤن ﻗﺒﻝ ﻏﻴرﻫﺎ؛‬
Property Rights good as originating in the territory of a State, or ‫ﺤﻘوق اﻟﻤﻠﻛﻴﺔ اﻟﻔﻛرﻴﺔ‬
a region or locality in that territory, where a ‫ اﻟﺘــﻲ ﺘﻌــرف ﺴــﻠﻌﺔ ﻤــﺎ ﻤـن ﺠﻬــﺔ ﻤﻨﺸــﺌﻬﺎ‬،‫ اﻟــدﻻﻻت اﻟﺠﻐراﻓﻴــﺔ‬.3
given quality, reputation or other characteristic ،‫ﻓــﻲ أ ارﻀــﻲ دوﻟــﺔ ﻤــﺎ أو أﻗﻠــﻴم أو ﻤﻨطﻘــﺔ ﻓــﻲ ﺘﻠــك اﻷ ارﻀــﻲ‬
of the good is essentially attributable to its
geographical origin; ‫ﺤﻴ ــث ﺘﻨﺴ ــب ﺠ ــودة أو ﺴ ــﻤﻌﺔ أو ﺨﺎﺼ ــﻴﺔ أﺨ ــرى ﺘﺘﺴ ــم ﺒﻬ ــﺎ‬
4. industrial designs; .ً‫اﻟﺴﻠﻌﺔ إﻟﻰ ﻤﻨﺸﺌﻬﺎ اﻟﺠﻐراﻓﻲ أﺴﺎﺴﺎ‬
5. patents which shall be available for any
‫ اﻟﺘﺼﺎﻤﻴم اﻟﺼﻨﺎﻋﻴﺔ‬.4
inventions, whether products or processes, in all
fields of technology, provided that they are new, ‫ ﺴـ ـواء ﻛ ــﺎن ﻫ ــذا‬،‫ ﺒـ ـراءات اﻻﺨﺘـ ـ ارع اﻟﺘ ــﻲ ﺘوﺠ ــد ﻷي اﺒﺘﻛ ــﺎر‬.5
involve an inventive step and are capable of ‫ ﻓـ ـ ــﻲ ﻛﺎﻓ ـ ـ ــﺔ ﻤﻴ ـ ـ ــﺎدﻴن‬،‫اﻻﺒﺘﻛـ ـ ــﺎر ﻤﻨﺘﺠـ ـ ـ ـﺎً أو ﻋﻤﻠﻴـ ـ ــﺔ إﺠراﺌﻴ ـ ـ ــﺔ‬
industrial application;
6. layout-design (topographies) of integrated ‫ ﺸرﻴطﺔ أن ﻴﻛون ﺠدﻴداً وﻴﺘﻀﻤن ﺨطـوة إﺒداﻋﻴـﺔ‬،‫اﻟﺘﻛﻨوﻟوﺠﻴﺎ‬

Tel: 00442071937439 ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ www.pbf.org.ps :‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‬


Fax: 00442076919431 ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ info@pbf.org.ps :‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪circuits : either a‬‬ ‫وﻴﻤﻛن اﺴﺘﺨداﻤﻪ ﻓﻲ اﻟﺘطﺒﻴﻘﺎت اﻟﺼﻨﺎﻋﻴﺔ؛‬


‫‪protected layout-design or an integrated circuit‬‬
‫‪in which a protected‬‬ ‫‪ .6‬اﻟﺘﺼ ــﻤﻴم اﻟﺘﺨطﻴط ــﻲ ﻟﻠ ــدارات اﻟﻤﺘﻛﺎﻤﻠ ــﺔ‪ :‬وﻫ ــو إﻤ ــﺎ ﺘﺼ ــﻤﻴم‬
‫;‪layout-design is incorporated‬‬ ‫ﺘﺨطﻴطـ ـ ــﻲ ﻤﺤﻤـ ـ ــﻲ أو دارة ﻤﺘﻛﺎﻤﻠـ ـ ــﺔ ﻤـ ـ ــدﻤﺞ ﻓﻴﻬـ ـ ــﺎ ﺘﺼـ ـ ــﻤﻴم‬
‫‪7. Protection of undisclosed information such as‬‬
‫ﺘﺨطﻴطﻲ ﻤﺤﻤﻲ؛‬
‫‪trade secrets and other business confidential‬‬
‫‪information.‬‬ ‫‪ .7‬ﺤﻤﺎﻴــﺔ اﻟﻤﻌﻠوﻤــﺎت ﻏﻴــر اﻟﻤﻛﺸــوﻓﺔ ﻛﺎﻷﺴ ـرار اﻟﻤﻬﻨﻴــﺔ وﻏﻴرﻫ ـﺎ‬
‫ﻤن اﻟﻤﻌﻠوﻤﺎت اﻟﺘﺠﺎرﻴﺔ اﻟﺴرﻴﺔ‪.‬‬
‫‪Notes:‬‬
‫‪1. This term is defined by the World Intellectual‬‬
‫‪Property Organization.‬‬ ‫ﻤﻼﺤظﺎت‪:‬‬
‫‪2. This is an overall definition, and Customs‬‬
‫‪administrations should refer to the Agreement‬‬ ‫‪ .1‬ﻫ ــذا اﻟﻤﺼ ــطﻠﺢ ﻤﻌ ــرف ﻤ ــن ﻗﺒ ــﻝ اﻟﻤﻨظﻤ ــﺔ اﻟﻌﺎﻟﻤﻴ ــﺔ ﻟﻠﻤﻠﻛﻴ ــﺔ‬
‫‪on the Trade-Related Aspects of Intellectual‬‬ ‫اﻟﻔﻛرﻴﺔ‪.‬‬
‫‪Property Rights (TRIPS), including trade in‬‬
‫‪counterfeit goods, in their application of‬‬ ‫‪ .2‬ﻴﻌﺘﺒـ ــر ﻫـ ــذا اﻟﺘﻌرﻴـ ــف ﺘﻌرﻴﻔ ـ ـﺎً ﻋﺎﻤ ـ ـﺎً‪ ،‬وﻴﻨﺒﻐـ ــﻲ ﻋﻠـ ــﻰ اﻟـ ــدواﺌر‬
‫‪legislation relating to intellectual property‬‬ ‫اﻟﺠﻤرﻛﻴــﺔ‪ ،‬ﻋﻨــد ﺘطﺒــﻴﻘﻬم ﻟﻠﺘﺸـرﻴﻌﺎت اﻟﻤﺘﻌﻠﻘــﺔ ﺒﺤﻘــوق اﻟﻤﻠﻛﻴــﺔ‬
‫‪rights.‬‬
‫اﻟﻔﻛرﻴ ـ ــﺔ‪ ،‬اﻟرﺠ ـ ــوع إﻟ ـ ــﻰ اﻻﺘﻔﺎﻗﻴ ـ ــﺔ اﻟﺨﺎﺼ ـ ــﺔ ﺒﺠواﻨ ـ ــب ﺤﻘ ـ ــوق‬
‫اﻟﻤﻠﻛﻴـ ــﺔ اﻟﻔﻛرﻴـ ــﺔ اﻟﻤﺘﻌﻠﻘـ ــﺔ ﺒﺎﻟﺘﺠـ ــﺎرة‪ ،‬وﻤـ ــن ﻀـ ــﻤﻨﻬﺎ اﻟﻤﺘـ ــﺎﺠرة‬
‫ﺒﺎﻟﺒﻀﺎﺌﻊ اﻟﻤزﻴﻔﺔ‪.‬‬
‫‪See Valuation: Any discount due to the buyer in‬‬ ‫) ارﺠــﻊ "اﻟﺘﻘﻴــﻴم"(‪ :‬أي ﺤﺴــم ﻴﺴــﺘﺤق ﻟﻠﻤﺸــﺘري ﻓــﻲ دوﻟــﺔ ﻤــﺎ ﻴﻘــوم‬
‫‪A country undertaking some activities on behalf‬‬
‫‪of the seller as part payment under the contract‬‬ ‫ﺒــﺒﻌض اﻷﻋﻤــﺎﻝ ﺒﺎﻟﻨﻴﺎﺒــﺔ ﻋــن اﻟﺒــﺎﺌﻊ ﻛدﻓﻌــﺔ ﺠزﺌﻴــﺔ ﺒﻤوﺠــب ﻋﻘــد‬
‫‪Intercompany or‬‬ ‫‪between the two parties. An intercompany‬‬ ‫ﺒﻴن اﻟطرﻓﻴن‪ .‬وﻗد ﻴدﻝ اﻟﺤﺴم ﺒﻴن اﻟﺸـرﻛﺎت ﻋﻠـﻰ ﺘـﺄﺨر اﻟـدﻓﻊ أو‬
‫‪Inter-company‬‬ ‫‪discount may indicate a delayed payment or that‬‬ ‫اﻟﺤﺴوﻤﺎت ﺒﻴن اﻟﺸرﻛﺎت‬
‫‪Discounts‬‬ ‫ﻋﻠﻰ أن اﻟﻤﺸﺘري ﻴﻘدم ﺒﻌض اﻟﺴﻠﻊ أو اﻟﺨدﻤﺎت اﻟﺠزﺌﻴﺔ اﻷﺨـرى‬
‫‪the buyer is providing some other part goods or‬‬
‫‪services on behalf of the seller. It could also‬‬ ‫ﺒﺎﻟﻨﻴﺎﺒﺔ ﻋن اﻟﺒﺎﺌﻊ‪ .‬ﻛﻤﺎ ﻴﻤﻛن أن ﻴـدﻝ ﻋﻠـﻰ وﺠـود ﻋﻼﻗـﺔ ﻤـﺎ ﺒـﻴن‬
‫‪indicate that the buyer and seller are related.‬‬ ‫اﻟﺒﺎﺌﻊ واﻟﻤﺸﺘري‪.‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪The responsiveness of investment to changes in‬‬ ‫اﺴـ ــﺘﺠﺎﺒﺔ ﻤؤﺸ ـ ـرات اﻟطﻠـ ــب اﻻﺴـ ــﺘﺜﻤﺎري ﻟﻠﺘﻐﻴ ـ ـرات اﻟﺤﺎﺼـ ــﻠﺔ ﻓـ ــﻲ‬
‫‪interest rates. If as a result of interest rates‬‬
‫ﻤﻌــدﻻت اﻟﻔﺎﺌــدة‪ .‬ﻓــﺈذا ﻛــﺎن ﻫﻨــﺎك ﺘﻐﻴﻴــر ﻓــﻲ ﻤﻌــدﻻت اﻟﻔﺎﺌــدة وﻟــم‬
‫‪changing there is almost no change in‬‬ ‫اﺴﺘﺠﺎﺒﺔ اﻟطﻠب‬
‫‪Interest elasticity‬‬ ‫‪investment we would describe it as interest-‬‬ ‫ﻴﺤــدث ﻋﻠــﻰ إﺜ ـرﻩ ﺘﻐﻴﻴــر ﻴــذﻛر ﻓــﻲ اﻟطﻠــب ﻋﻠــﻰ اﻻﺴــﺘﺜﻤﺎر ﻓﺈﻨﻨــﺎ‬
‫‪of demand for‬‬ ‫‪inelastic. If however, a change in interest rates‬‬ ‫اﻻﺴﺘﺜﻤﺎري ﻟﻤﻌدﻻت‬
‫‪investment‬‬ ‫ﻨﺼـ ــف ﻫـ ــذﻩ اﻟﺤﺎﻟـ ــﺔ ﺒﺄﻨﻬـ ــﺎ ﻏﻴـ ــر ﻤﺴـ ــﺘﺠﻴﺒﺔ ﻟﻠﻔﺎﺌـ ــدة‪ .‬أﻤـ ــﺎ إذا أدى‬
‫‪brought about a significant change in investment‬‬ ‫اﻟﻔﺎﺌدة‬
‫‪we would describe it as interest-elastic.‬‬ ‫اﻟﺘﻐﻴﻴـ ــر ﻓـ ــﻲ ﻤﻌـ ــدﻻت اﻟﻔﺎﺌـ ــدة إﻟـ ــﻰ ﺤـ ــدوث ﺘﻐﻴﻴـ ــر ﻤﻠﺤـ ــوظ ﻓـ ــﻲ‬
‫اﻻﺴﺘﺜﻤﺎر ﻓﺈﻨﻨﺎ ﻨﺼﻔﻬﺎ ﺒﺎﻟﺤﺎﻟﺔ اﻟﻤرﻨﺔ أو اﻟﻤﺴﺘﺠﻴﺒﺔ ﻟﻠﻔﺎﺌدة‪.‬‬
‫)‪Interest rate (i‬‬ ‫‪See Rate of Interest‬‬ ‫اﻨظر ﺴﻌر اﻟﻔﺎﺌدة‬ ‫ﺴﻌر اﻟﻔﺎﺌدة )‪(1‬‬

‫‪Interest Sensitivity‬‬
‫‪A measure of responsiveness of investment‬‬ ‫ﻤﻘﻴﺎس ﻟﻤدى اﺴﺘﺠﺎﺒﺔ اﻹﻨﻔﺎق اﻻﺴﺘﺜﻤﺎري ﻟﻠﺘﻐﻴرات اﻟﺤﺎﺼـﻠﺔ ﻓـﻲ‬ ‫ﺤﺴﺎﺴﻴﺔ اﻻﺴﺘﺜﻤﺎر‬
‫‪expenditure to changes to the (real) interest rate.‬‬
‫‪of Investment‬‬ ‫ﻤﻌدﻝ اﻟﻔﺎﺌدة )اﻟﺤﻘﻴﻘﻲ(‪.‬‬ ‫ﻟﻤﻌدﻝ اﻟﻔﺎﺌدة‬

‫‪Interest Sensitivity‬‬
‫‪A measure of responsiveness of the demand for‬‬ ‫ﻤﻘﻴــﺎس ﻟﻤــدى اﺴــﺘﺠﺎﺒﺔ اﻟطﻠــب ﻋﻠــﻰ اﻷرﺼــدة اﻟﻨﻘدﻴــﺔ ﻟﻠﺘﻐﻴ ـرات‬ ‫ﺤﺴﺎﺴﻴﺔ اﻟطﻠب ﻋﻠﻰ‬
‫)‪cash balances to changes in the (nominal‬‬
‫‪of Money Demand‬‬
‫‪interest rate.‬‬ ‫اﻟﺤﺎﺼﻠﺔ ﻓﻲ ﻤﻌدﻝ اﻟﻔﺎﺌدة )اﻻﺴﻤﻲ(‪.‬‬ ‫اﻟﻨﻘد ﻟﻤﻌدﻝ اﻟﻔﺎﺌدة‬

‫‪Intermediate‬‬
‫‪Goods (or services) used to produce other goods‬‬ ‫ﺴ ـ ــﻠﻊ )أو ﺨ ـ ــدﻤﺎت( ﺘﺴ ـ ــﺘﺨدم ﻹﻨﺘ ـ ــﺎج ﺴ ـ ــﻠﻊ أﺨ ـ ــرى )أي ﻤﻌ ـ ــدات‬
‫‪(i.e., capital equipment).‬‬ ‫اﻟﺴﻠﻊ واﻟﺨدﻤﺎت اﻟوﺴﻴطﺔ‬
‫‪Goods and Services‬‬ ‫رأﺴﻤﺎﻟﻴﺔ(‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪customs terms this term means the carriage of‬‬
‫‪persons embarked or goods loaded in the‬‬ ‫اﻟﻌﺎﻟﻤﻴﺔ‪ ،‬ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒـﺎرة ﻨﻘـﻝ اﻟرﻛـﺎب أو اﻟﺒﻀـﺎﺌﻊ اﻟﻤﺤﻤﻠـﺔ ﻓـﻲ‬
‫‪Customs territory for disembarkation or‬‬ ‫ﻤﻨطﻘ ــﺔ ﺠﻤرﻛﻴ ــﺔ ﻤﻌﻴﻨ ــﺔ ﺒﻬ ــدف إﻨـ ـزاﻟﻬم أو ﺘﻔرﻴﻐﻬ ــﺎ ﻀ ــﻤن ﺤ ــدود‬
‫‪unloading within the same Customs territory.‬‬
‫‪Internal Traffic‬‬ ‫ﻨﻔس اﻟﻤﻨطﻘﺔ اﻟﺠﻤرﻛﻴﺔ‪.‬‬
‫ﺤرﻛﺔ اﻟﻤرور اﻟداﺨﻠﻴﺔ‬
‫‪Notes:‬‬
‫‪1. The term ‘internal transport’ is also used with‬‬ ‫ﻤﻼﺤظﺎت‪:‬‬
‫‪the same meaning.‬‬
‫‪2. Means of transport under a temporary‬‬ ‫‪ .1‬ﻴﺴﺘﺨدم ﻤﺼطﻠﺢ "اﻟﻨﻘﻝ اﻟداﺨﻠﻲ" أﻴﻀﺎً ﺒﻨﻔس اﻟﻤﻌﻨﻰ‪.‬‬
‫‪admission procedure may be used in internal‬‬ ‫‪ .2‬ﻴﺠوز اﺴﺘﺨدام وﺴﺎﺌﻝ اﻟﻨﻘﻝ ﺒﻤوﺠب إﺠـراء دﺨـوﻝ ﻤؤﻗـت ﻓـﻲ‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪traffic, as provided for by the Customs‬‬ ‫ﺤرﻛ ـ ــﺔ اﻟﻤ ـ ــرور اﻟداﺨﻠﻴ ـ ــﺔ‪ ،‬ﻛﻤ ـ ــﺎ ﻫ ـ ــو ﻤﻨﺼ ـ ــوص ﻋﻠﻴ ـ ــﻪ ﻓ ـ ــﻲ‬
‫‪Convention on Containers, 1972, and the‬‬
‫‪Istanbul Convention (Annexes B.3. and C).‬‬ ‫اﻻﺘﻔﺎﻗﻴ ـ ــﺔ اﻟﺠﻤرﻛﻴ ـ ــﺔ ﻟﻠﺤﺎوﻴ ـ ــﺎت‪ ،1972 ،‬واﺘﻔﺎﻗﻴ ـ ــﺔ اﺴ ـ ــﺘﻨﺒوﻝ‬
‫)اﻟﻤﻠﺤﻘﻴن "ب‪ "3.‬و "ج"(‪.‬‬
‫‪Changes to the existing capital stock or business‬‬ ‫ﻫو اﻟﺘﻐﻴﻴرات اﻟﺤﺎﺼﻠﺔ ﻓـﻲ أﺴـﻬم رأس اﻟﻤـﺎﻝ أو ﻤﺨـزون ﻤؤﺴﺴـﺔ‬
‫‪Investment‬‬ ‫‪inventories.‬‬ ‫اﻻﺴﺘﺜﻤﺎر‬
‫اﻷﻋﻤﺎﻝ اﻟﺤﺎﻟﻲ‬
‫‪Purchase of capital equipment. Such as the‬‬ ‫ﺸراء اﻟﻤﻌدات اﻟرأﺴﻤﺎﻟﻴﺔ‪ ،‬ﻛﺸراء اﻵﻻت واﻟﻤﺼﺎﻨﻊ اﻟﺘﻲ ﺘﺤﺘﺎﺠﻬﺎ‬
‫‪purchase of machines, equipment, factories that‬‬
‫)‪Investment (i‬‬ ‫‪firms need to enable them to produce. It is‬‬ ‫ﻤؤﺴﺴــﺎت اﻷﻋﻤــﺎﻝ ﻟﺘــﺘﻤﻛن ﻤــن اﻹﻨﺘــﺎج‪ .‬وﻫــﻲ ﻋــﺎدة ﺘﻨﻘﺴــم إﻟــﻰ‬ ‫اﻻﺴﺘﺜﻤﺎر )‪(1‬‬
‫‪usually split into two parts:‬‬ ‫ﺠزأﻴن‪:‬‬
‫‪A document used in business giving a complete‬‬ ‫وﺜﻴﻘﺔ ﺘﺴﺘﺨدم ﻓﻲ ﻤﺠﺎﻝ اﻷﻋﻤﺎﻝ ﺘﻌطﻲ ﺘﻠﺨﻴﺼﺎً ﻤﻛﺘﻤﻼً ﻟﻤﻌﺎﻤﻠﺔ‬
‫‪summary of a transaction involving the sale of‬‬
‫‪goods. For example, an invoice received by a‬‬ ‫ﻤــﺎ ﺘﺘﻀــﻤن ﺒﻴــﻊ ﺴــﻠﻊ ﻤﻌﻴﻨــﺔ‪ .‬ﻓﻌﻠــﻰ ﺴــﺒﻴﻝ اﻟﻤﺜــﺎﻝ‪ ،‬ﺘﺒــﻴن اﻟﻔــﺎﺘورة‬
‫‪retailer who has made a purchase from a‬‬ ‫اﻟﺘــﻲ ﻴﺴــﺘﻠﻤﻬﺎ ﺘــﺎﺠر اﻟﺘﺠزﺌــﺔ ﻋﻨــد ﺸ ـراﺌﻪ ﻤــن ﺘــﺎﺠر ﺠﻤﻠــﺔ ﻗﺎﺌﻤــﺔ‬
‫‪wholesaler will show a list of the goods bought,‬‬
‫ﺒﺎﻟﺒﻀ ــﺎﺌﻊ اﻟﻤﺸ ــﺘراة‪ ،‬ﻤ ــﻊ وﺼ ــف ﻤـ ـوﺠز ﻟﻛ ــﻝ ﻤﻨﻬ ــﺎ ورﻗﻤﻬ ــﺎ ﻓ ــﻲ‬
‫‪each being briefly described and its catalogue‬‬
‫‪number quoted, the quantity of each purchased,‬‬ ‫اﻟﻛﺘــﺎﻟوج‪ ،‬وﻛﻤﻴــﺔ ﻛــﻝ ﺴــﻠﻌﺔ ﻤﺸــﺘراة‪ ،‬وأﺴــﻌﺎرﻫﺎ‪ ،‬ورﺴــم اﻟﺘﻐﻠﻴ ــف‪،‬‬
‫‪Invoice‬‬ ‫ﻓﺎﺘورة‬
‫‪their prices, the charge for packing, the means of‬‬ ‫ووﺴـ ـ ــﻴﻠﺔ اﻟﻨﻘـ ـ ــﻝ اﻟﺘـ ـ ــﻲ ﺴﺘﺴـ ـ ــﺘﺨدم ﻟﺘوﺼـ ـ ــﻴﻝ اﻟﺒﻀـ ـ ــﺎﺌﻊ‪ ،‬وﺸـ ـ ــروط‬
‫‪transport to be employed for the delivery of the‬‬
‫‪goods, the terms of delivery and the terms of‬‬ ‫اﻟﺘوﺼــﻴﻝ وﺸــروط اﻟــدﻓﻊ‪ .‬وﻻ ﺘﻌﺘﺒــر اﻟﻔــﺎﺘورة دوﻤ ـﺎً ﻤطﺎﻟﺒــﺔ ﺒﺎﻟــدﻓﻊ‬
‫‪payment. An invoice is not always regarded as a‬‬ ‫ﺤﻴــث ﻴــﺘم ﻫــذا ﻓــﻲ اﻟﻌــﺎدة ﻻﺤﻘ ـﺎً‪ .‬وﻓــﻲ ﻫــذﻩ اﻟﺤﺎﻟــﺔ ﺘﻌﺘﺒــر ﻤﺠــرد‬
‫‪demand for payment this usually follows later.‬‬
‫‪In such a case it is simply as a record of a‬‬ ‫ﺘوﺜﻴق ﻟﻤﻌﺎﻤﻠﺔ ﻤﻌﻴﻨﺔ‪.‬‬
‫‪particular transaction.‬‬
‫‪Importers find it necessary to order goods from‬‬ ‫ﻴ ــرى اﻟﻤﺴ ــﺘوردون أن ﻤ ــن اﻟﻀ ــروري طﻠ ــب اﻟﺒﻀ ــﺎﺌﻊ ﻤ ــن ﺒﻠ ــدان‬ ‫إﻋداد ﻓواﺘﻴر ﻟﺒﻀﺎﺌﻊ‬
‫‪Invoicing goods‬‬ ‫‪countries such as Hong Kong, Japan or Taiwan‬‬
‫‪ordered through a‬‬ ‫‪through a selling agent in say Singapore who‬‬ ‫ﻛﻬوﻨﺞ ﻛوﻨﺞ أو اﻟﻴﺎﺒﺎن أو ﺘـﺎﻴوان ﻋـن طرﻴـق وﻛﻴـﻝ ﺒﻴـﻊ ﻓـﻲ دوﻝ‬ ‫طﻠﺒت ﻋن طرﻴق وﻛﻴﻝ‬
‫‪selling agent‬‬ ‫‪charge a selling commission for their services.‬‬ ‫ﻤﺜﻝ ﺴـﻨﻐﺎﻓورة ﻴﺘﻘﺎﻀـﻰ ﻋﻤوﻟـﺔ ﺒﻴـﻊ ﻤﻘﺎﺒـﻝ ﺨدﻤﺎﺘـﻪ‪ .‬وﻴـﺘم ﻓـﻲ ﻫـذﻩ‬ ‫ﺒﻴﻊ‬
‫‪Two invoices are raised and sent to the importer‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪in Abu Dhabi. One invoice is from the supplier,‬‬ ‫اﻟﺤﺎﻟــﺔ ﺼــﻴﺎﻏﺔ ﻓ ـﺎﺘورﺘﻴن وﺘرﺴــﻼن إﻟــﻰ اﻟﻤﺴــﺘورد ﻓــﻲ أﺒــو ظﺒــﻲ‪.‬‬
‫‪the other from the selling agent. The invoice‬‬
‫‪from the agent not only shows the cost of the‬‬ ‫ﺘــﺄﺘﻲ إﺤــدى اﻟﻔــﺎﺘورﺘﻴن ﻤــن اﻟﻤــورد أﻤــﺎ اﻷﺨــرى ﻓﺘــﺄﺘﻲ ﻤــن وﻛﻴــﻝ‬
‫‪goods, but also their commission and other‬‬ ‫اﻟﺒﻴ ــﻊ‪ .‬وﻻ ﺘﺤﺘ ــوي اﻟﻔ ــﺎﺘورة اﻟﻘﺎدﻤ ــﺔ ﻤ ــن وﻛﻴ ــﻝ اﻟﺒﻴ ــﻊ ﻋﻠ ــﻰ ﺘﻛﻠﻔ ــﺔ‬
‫‪charges. The selling agent's invoice is the one on‬‬
‫اﻟﺒﻀﺎﻋﺔ ﻓﻘط ﺒﻝ ﺘﺒـﻴن ﻋﻤوﻟﺘـﻪ أﻴﻀـﺎً ورﺴـوﻤﺎً أﺨـرى‪ .‬وﻴـﺘم اﻟـدﻓﻊ‬
‫‪which payment is made by the importer because‬‬
‫‪selling commission is dutiable, and must be‬‬ ‫ﻤن ﻗﺒﻝ اﻟﻤﺴﺘورد ﻋﻠﻰ أﺴﺎس ﻓﺎﺘورة وﻛﻴﻝ اﻟﺒﻴﻊ ﻷن ﻋﻤوﻟﺔ اﻟﺒﻴﻊ‬
‫‪included in the value for duty.‬‬ ‫ﺘﺨﻀــﻊ ﻟﻠرﺴــوم اﻟﺠﻤرﻛﻴــﺔ وﻴﺠــب إدراﺠﻬــﺎ ﻓــﻲ اﻟﻘﻴﻤــﺔ اﻟﺨﺎﻀــﻌﺔ‬
‫ﻟﻠرﺴوم اﻟﺠﻤرﻛﻴﺔ‪.‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪customs terms this term means the Customs‬‬
‫‪procedure under which certain goods can be‬‬ ‫اﻟﻌﺎﻟﻤﻴﺔ‪ ،‬ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة اﻹﺠراء اﻟﺠﻤرﻛﻲ اﻟذي ﻴﺴﻤﺢ ﺒﻤوﺠﺒـﻪ‬
‫‪brought into a Customs territory conditionally‬‬ ‫ﺒﺈدﺨﺎﻝ ﺒﻀﺎﻋﺔ ﻤﺤددة إﻟﻰ ﻤﻨطﻘﺔ ﺠﻤرﻛﻴـﺔ ﻤﻌﻴﻨـﺔ وﺘﻌﻔـﻰ ﺸـرطﻴﺎً‬
‫‪relieved from payment of import duties and‬‬
‫ﻤــن دﻓــﻊ رﺴــوم وﻀ ـراﺌب اﻻﺴــﺘﻴراد ﻋﻠــﻰ أﺴــﺎس أن اﻟﻐــرض ﻤــن‬
‫‪taxes, on the basis that such goods are intended‬‬
‫‪Inward Processing‬‬
‫‪for manufacturing, processing or repair and‬‬ ‫إدﺨﺎﻝ ﻫذﻩ اﻟﺒﻀـﺎﻋﺔ ﻫـو ﺘﺼـﻨﻴﻌﻬﺎ أو ﻤﻌﺎﻟﺠﺘﻬـﺎ أو إﺼـﻼﺤﻬﺎ ﺜـم‬ ‫ﻤﻌﺎﻟﺠﺔ داﺨﻠﻴﺔ‬
‫‪subsequent exportation.‬‬ ‫ﺘﺼدﻴرﻫﺎ ﺒﻌد ذﻟك‪.‬‬
‫‪See: Specific Annex F, Chapter 1 of the revised‬‬
‫‪Kyoto Convention.‬‬ ‫ارﺠـ ــﻊ‪ :‬اﻟﻤﻠﺤـ ــق اﻟﺨـ ــﺎص "و"‪ ،‬اﻟﻔﺼـ ــﻝ اﻷوﻝ ﻤـ ــن اﺘﻔﺎﻗﻴـ ــﺔ ﻛﻴوﺘـ ــو‬
‫اﻟﻤﻌدﻟﺔ‪.‬‬
‫‪IPR‬‬ ‫‪See: Intellectual Property Rights.‬‬ ‫راﺠﻊ‪ :‬ﺤﻘوق اﻟﻤﻠﻛﻴﺔ اﻟﻔﻛرﻴﺔ‬
‫‪Advanced Keynesian economics that integrates‬‬ ‫ﻤﺒـ ــدأ ﻤﺘﻘـ ــدم ﻓـ ــﻲ اﻟﻔﻛـ ــر اﻻﻗﺘﺼـ ــﺎدي اﻟﻛﻴﻨـ ــزي ﻴـ ــدﻤﺞ ﺒـ ــﻴن ﺴـ ــوق‬
‫‪the product market (IS) and financial market‬‬
‫‪IS-LM Analysis‬‬ ‫‪(LM) covering the role money and interest rates.‬‬ ‫اﻹﻨﺘ ــﺎج واﻟﺴ ــوق اﻟﻤﺎﻟﻴ ــﺔ ﻋﻠ ــﻰ ﻨﺤ ــو ﻴﺸ ــﻤﻝ دور اﻟﻤ ــﺎﻝ وأﺴـ ــﻌﺎر‬ ‫ﺘﺤﻠﻴﻝ ‪IS-LM‬‬
‫اﻟﻔﺎﺌدة‪.‬‬
‫‪Issuing Association‬‬ ‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬ ‫راﺒطﺔ ﻤﺼدرة‬
‫‪customs terms this term means an association‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


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‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪which is approved by the Customs authorities to‬‬ ‫اﻟﻌﺎﻟﻤﻴﺔ‪ ،‬ﺘﻌﻨـﻲ ﻫـذﻩ اﻟﻌﺒـﺎرة أﻴـﺔ راﺒطـﺔ ﻤﻌﺘﻤـدة ﻤـن ﻗﺒـﻝ اﻟﺴـﻠطﺎت‬
‫‪issue ATA, CPD or TIR carnets and which is‬‬
‫‪affiliated directly or indirectly to a guaranteeing‬‬ ‫اﻟﺠﻤرﻛﻴـ ــﺔ ﻹﺼـ ــدار دﻓـ ــﺎﺘر إدﺨـ ــﺎﻝ ﻤؤﻗـ ــت ‪ ATA‬أو ‪ CPD‬أو‬
‫‪chain.‬‬ ‫‪ TIR‬وﺘﻛ ــون ﻤرﺘﺒط ــﺔ ارﺘﺒﺎطـ ـﺎً ﻤﺒﺎﺸـ ـ اًر أو ﻏﻴ ــر ﻤﺒﺎﺸ ــر ﺒﺴﻠﺴ ــﻠﺔ‬
‫ﻀﺎﻤﻨﺔ‪.‬‬
‫‪Notes‬‬
‫‪1. There is a link between the terms‬‬ ‫ﻤﻼﺤظﺎت‬
‫‪“Guaranteeing‬‬ ‫‪chain”,‬‬ ‫‪“Guaranteeing‬‬ ‫‪ .1‬ﺜﻤ ــﺔ ﺼ ــﻠﺔ ﺒ ــﻴن ﻤﺼ ــطﻠﺤﺎت "اﻟﺴﻠﺴ ــﻠﺔ اﻟﻀ ــﺎﻤﻨﺔ" و"اﻟراﺒط ــﺔ‬
‫‪association” and “Issuing association”.‬‬
‫‪2. The issuing association must be approved by‬‬ ‫اﻟﻀﺎﻤﻨﺔ" واﻟراﺒطﺔ اﻟﻤﺼدرة"‪.‬‬
‫‪the Customs authorities of the Contracting Party‬‬ ‫‪ .2‬ﻴﺠ ــب ان ﺘﺤﺼ ــﻝ اﻟراﺒط ــﺔ اﻟﻤﺼ ــدرة ﻋﻠ ــﻰ ﻤواﻓﻘ ــﺔ اﻟﺴ ــﻠطﺎت‬
‫‪on whose territory it is established.‬‬
‫اﻟﺠﻤرﻛﻴﺔ ﻟﻠطرف اﻟﻤﺘﻌﺎﻗد اﻟذي ﺘوﺠد اﻟراﺒطﺔ ﻋﻠﻰ أرﻀﻪ‪.‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪customs terms this term means the expression‬‬
‫‪Istanbul‬‬ ‫اﻟﻌﺎﻟﻤﻴﺔ‪ ،‬ﻴﻌﻨـﻲ ﻫـذا اﻟﻤﺼـطﻠﺢ اﻟﻌﺒـﺎرة اﻟﺸـﺎﺌﻌﺔ اﻻﺴـﺘﺨدام ﻟﻠدﻻﻟـﺔ‬
‫‪Convention‬‬ ‫‪commonly used to refer to the Convention on‬‬ ‫اﺘﻔﺎﻗﻴﺔ اﺴﺘﻨﺒوﻝ‬
‫‪temporary admission, adopted by the Customs‬‬ ‫ﻋﻠ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ــﻰ اﺘﻔﺎﻗﻴ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ــﺔ اﻹدﺨ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ــﺎﻝ اﻟﻤؤﻗ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ــت‬
‫‪Co-operation Council in Istanbul in 1990.‬‬
‫اﻟﺘﻲ ﺘﺒﻨﺎﻫﺎ ﻤﺠﻠس اﻟﺘﻌﺎون اﻟﺠﻤرﻛﻲ ﻓﻲ اﺴﺘﻨﺒوﻝ ﻋﺎم ‪.1990‬‬
‫‪J‬‬
‫‪International‬‬ ‫‪Convention‬‬ ‫‪on‬‬ ‫‪Mutual‬‬ ‫اﺘﻔﺎﻗﻴـ ــﺔ دوﻟﻴـ ــﺔ ﻟﺘﻘـ ــدﻴم اﻟﻤﺴـ ــﺎﻋدة اﻹدارﻴـ ــﺔ اﻟﻤﺘﺒﺎدﻟـ ــﺔ ﻓـ ــﻲ اﻟﺸـ ــؤون‬
‫‪Administrative Assistance in Customs matters‬‬
‫‪(Johannesburg Convention).‬‬ ‫اﻟﺠﻤرﻛﻴﺔ )اﺘﻔﺎﻗﻴﺔ ﺠوﻫﺎﻨﺴﺒرغ(‬
‫‪Johannesburg‬‬ ‫اﺘﻔﺎﻗﻴﺔ ﺠوﻫﺎﻨﺴﺒرغ‬
‫‪Convention‬‬ ‫‪This Convention has not yet entered into force.‬‬ ‫ﻟم ﺘدﺨﻝ ﻫذﻩ اﻻﺘﻔﺎﻗﻴﺔ ﺤﻴز اﻟﺘطﺒﻴق ﺒﻌد‪.‬‬
‫)‪(Customs‬‬ ‫)اﻟﺠﻤرﻛﻴﺔ(‬
‫‪For the text of this convention go to‬‬ ‫ﻟﻼطﻼع ﻋﻠﻰ ﻨص ﻫذﻩ اﻻﺘﻔﺎﻗﻴﺔ ﻴﻤﻛن زﻴﺎرة ﻫذا اﻟراﺒط‪:‬‬
‫‪http://www.wcoomd.org/ie/En/Conventions/con‬‬ ‫‪http://www.wcoomd.org/ie/En/Conventions/con‬‬
‫‪ventions.html‬‬ ‫‪ventions.html‬‬
‫‪K‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

Under the WCO glossary of international ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
customs terms this term means the expression
commonly used to refer to the international ‫ ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة اﻟﺘﻌﺒﻴر اﻟﺸﺎﺌﻊ اﻻﺴﺘﺨدام ﻟﻠدﻻﻟﺔ ﻋﻠﻰ‬،‫اﻟﻌﺎﻟﻤﻴﺔ‬
Convention on the simplification and ‫اﻻﺘﻔﺎﻗﻴـ ــﺔ اﻟدوﻟﻴـ ــﺔ ﻟﺘﺒﺴـ ــﻴط وﺘﻨﺴـ ــﻴق اﻹﺠ ـ ـراءات اﻟﺠﻤرﻛﻴـ ــﺔ واﻟﺘـ ــﻲ‬
harmonization of Customs procedures adopted
.1973 ‫ﺘﺒﻨﺎﻫﺎ ﻤﺠﻠس اﻟﺘﻌﺎون اﻟﺠﻤرﻛﻲ ﻓﻲ ﻛﻴوﺘو ﻋﺎم‬
by the Customs Co-operation Council in Kyoto
in 1973.
‫ﻼ‬
ً ‫ ﻟﺘﺼــﺒﺢ دﻟــﻴ‬1999 ‫وﻗــد ﺘــم ﺘﻌــدﻴﻝ وﺘﻨﻘــﻴﺢ اﺘﻔﺎﻗﻴــﺔ ﻛﻴوﺘــو ﻋــﺎم‬
The Convention Kyoto Convention was revised
and updated in 1999 as the blueprint for modern ‫ﻟﻺﺠ ـ ـ ـراءات اﻟﺠﻤرﻛﻴـ ـ ــﺔ اﻟﺤدﻴﺜـ ـ ــﺔ واﻟﻔﻌﺎﻟـ ـ ــﺔ ﻓـ ـ ــﻲ اﻟﻘـ ـ ــرن اﻟﺤـ ـ ــﺎدي‬
and efficient Customs procedures in the 21st ‫ وﻫﻲ ﺘوﻓر ﻟﻠﺘﺠﺎرة اﻟدوﻟﻴﺔ اﻟﻘدرة اﻟﺘﻨﺒؤﻴـﺔ واﻟﻛﻔـﺎءة اﻟﺘـﻲ‬.‫واﻟﻌﺸرﻴن‬
century. It will provide international commerce
with the predictability and efficiency that .‫ﺘﺘطﻠﺒﻬﺎ اﻟﺘﺠﺎرة اﻟﺤدﻴﺜﺔ‬
modern trade requires.
Kyoto Convention
‫وﺘﺸﺠﻊ اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟـﺔ ﻋﻠـﻰ ﺘﺴـﻬﻴﻝ أﻤـور اﻟﺘﺠـﺎرة واﻋﺘﻤـﺎد‬ (‫اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو )اﻟﺠﻤرﻛﻴﺔ‬
(Customs) The revised Kyoto Convention promotes trade
facilitation and effective controls through its ‫ﻀـواﺒط ﻓﻌﺎﻟــﺔ ﻤــن ﺨــﻼﻝ أﺤﻛﺎﻤﻬــﺎ اﻟﻘﺎﻨوﻨﻴــﺔ اﻟﺘــﻲ ﺘﺒــﻴن ﺒﺎﻟﺘﻔﺼــﻴﻝ‬
legal provisions that detail the application of
‫ ﻛﻤـ ــﺎ‬.‫ﺘطﺒﻴﻘ ــﺎت اﻹﺠـ ـراءات اﻟﺒﺴ ــﻴطﺔ واﻟﻔﻌﺎﻟـ ــﺔ ﻓ ــﻲ ﻨﻔ ــس اﻟوﻗ ــت‬
simple yet efficient procedures. The revised
Convention also contains new and obligatory ‫ﺘﺘﻀ ــﻤن اﺘﻔﺎﻗﻴ ــﺔ ﻛﻴوﺘ ــو اﻟﻤﻌدﻟ ــﺔ ﻗواﻋ ــد ﺠدﻴ ــدة وﻤﻠزﻤ ــﺔ ﻟﻠﺘطﺒﻴ ــق‬
rules for its application which all Contracting .‫ﻴﺘوﺠب ﻋﻠﻰ ﺠﻤﻴﻊ اﻷطراف ﻓﻴﻬﺎ ﻗﺒوﻟﻬﺎ دون ﺘﺤﻔظ‬
Parties must accept without reservation.
:‫ﻟﻤزﻴـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ــد ﻤـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ــن اﻟﻤﻌﻠوﻤـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ــﺎت ارﺠـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ــﻊ‬
For more information see http://www.wcoomd.org/ie/En/Topics_Issue
http://www.wcoomd.org/ie/En/Topics_Issues/to s/topics_issues.html
pics_issues.html. :‫ﻟﻼطـ ـ ـ ـ ـ ـ ـ ـ ــﻼع ﻋﻠـ ـ ـ ـ ـ ـ ـ ـ ــﻰ ﻨـ ـ ـ ـ ـ ـ ـ ـ ــص ﻫـ ـ ـ ـ ـ ـ ـ ـ ــذﻩ اﻻﺘﻔﺎﻗﻴـ ـ ـ ـ ـ ـ ـ ـ ــﺔ ارﺠـ ـ ـ ـ ـ ـ ـ ـ ــﻊ‬
http://www.wcoomd.org/ie/En/Conventions/con
For the text of this convention go to
ventions.html
http://www.wcoomd.org/ie/En/Conventions/con
ventions.html.
L

Tel: 00442071937439 ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ www.pbf.org.ps :‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‬


Fax: 00442076919431 ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ info@pbf.org.ps :‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‬
A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

L/A Letter of Authority ‫ﺨطﺎب ﺘﻔوﻴض‬


L/C See: Letter of Credit ‫ ﺨطﺎب اﻋﺘﻤﺎد‬:‫راﺠﻊ‬
Describe an economic system where the ‫ﻨظ ــﺎم اﻗﺘﺼ ــﺎدي ﻴﻛ ــون ﺘ ــدﺨﻝ اﻟدوﻟ ــﺔ ﻓﻴ ــﻪ ﻓ ــﻲ أدﻨ ــﻰ ﺤ ــد ﻤﻤﻛ ــن‬
government intervene as little as possible and
leave the private sector to organise most ‫وﺘﺘــرك ﻟﻠﻘطــﺎع اﻟﺨــﺎص ﺘﻨظــﻴم ﻤﻌظــم اﻷﻨﺸــطﺔ اﻻﻗﺘﺼــﺎدﻴﺔ ﻤــن‬

Laissez-faire
economic activity through markets. Classical ‫ وﻨﺎﺼــر اﻻﻗﺘﺼــﺎدﻴون اﻟﻛﻼﺴــﻴﻛﻴون ﻫــذا اﻟﻨظــﺎم‬.‫ﺨــﻼﻝ اﻷﺴ ـواق‬ ‫ﻤﺒدأ ﻋدم اﻟﺘدﺨﻝ‬
economists were great advocates of a laissez-
‫ و أروا أن اﻷﺴـواق اﻟﺤـرة‬.‫اﻟﻤﺘﻤﻴــز ﺒﺎﻟﺤــد اﻷدﻨــﻰ ﻤــن ﺘــدﺨﻝ اﻟدوﻟــﺔ‬
faire system with minimal government
intervention. They believed free markets were .‫ﺘﻤﺜﻝ أﻓﻀﻝ اﻟﺴﺒﻝ ﻟﺘﻨظﻴم اﻟﻨﺸﺎط اﻻﻗﺘﺼﺎدي‬
the best organisers of economic activity.
A weighted average of prices based on the use ‫ﻤﺘوﺴ ـ ــط ﻤ ـ ــرﺠﺢ ﻟﻸﺴ ـ ــﻌﺎر ﻴﻘ ـ ــوم ﻋﻠ ـ ــﻰ أﺴ ـ ــﺎس اﺴ ـ ــﺘﺨدام أﻨﻤ ـ ــﺎط‬
of base-period consumption patterns. Also
Laspeyres Index known as the Consumer Price Index (CPI). ‫ وﻴﻌـ ــرف أﻴﻀ ـ ـﺎً ﺒﺎﺴ ـ ــم ﻤؤﺸـ ــر أﺴ ـ ــﻌﺎر‬.‫اﺴـ ــﺘﻬﻼك ﻓﺘ ـ ـرة اﻷﺴ ـ ــﺎس‬ ‫ﻤؤﺸر ﻻﺴﺒﻴر‬
‫اﻟﻤﺴﺘﻬﻠﻛﻴن‬
Under the Common Customs Law for the Arab ‫ ﺘﻌﻨــﻲ ﻛﻠﻤــﺔ‬،‫وﻓﻘ ـﺎً ﻟﻘــﺎﻨون اﻟﺠﻤــﺎرك اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ‬
States of the Gulf the term “Law “ means the
Law rules and provisions governing customs work, ‫ وأي ﻗواﻋــد‬،‫"ﻗــﺎﻨون" اﻟﻘواﻋــد واﻷﺤﻛــﺎم اﻟﺘــﻲ ﺘــﻨظم ﻋﻤــﻝ اﻟﺠﻤــﺎرك‬ ‫اﻟﻘﺎﻨون‬
and any other supplementing or amending rules .‫أو أﺤﻛﺎم أﺨرى إﻀﺎﻓﻴﺔ أو ﺘﻌدﻴﻠﻴﺔ‬
or provisions.
Less than container load ‫ﺤﺎوﻴﺔ ﺘﺤوي ﺒﻀﺎﻋﺔ ﻷﻛﺜر ﻤن ﻤﺴﺘورد واﺤد ﺴواء ﺸـﺤﻨت ﻋﻠـﻰ‬
A container with goods for more than one
LCL .‫أﺴﺎس ﺤﻤوﻟﺔ ﺤﺎوﻴﺔ ﻛﺎﻤﻠﺔ أم ﻻ إﻟﻰ وﻛﻴﻝ ﺸﺤن‬ ‫أﻗﻝ ﻤن ﺤﻤوﻟﺔ ﺤﺎوﻴﺔ‬
importer whether or not shipped on F.C.L. basis
to a Freight Forwarder or Agent.
A container which is packed with cargo from ‫ﺤﺎوﻴـﺔ ﺘﻤــﻸ ﺒﺒﻀــﺎﻋﺔ ﻤـن ﻤــوردﻴن ﻤﺨﺘﻠﻔــﻴن ﻓـﻲ ﻤﺴــﺘودع ﺨــﺎرﺠﻲ‬ ‫أﻗﻝ ﻤن ﺤﻤوﻟﺔ‬
various suppliers in an overseas depot for one
LCL/FCL consignee in the final country of destination. .‫ﻟﺼﺎﻟﺢ ﻤﺴﺘﻠم ﺒﻀﺎﻋﺔ واﺤد ﻓﻲ ﺒﻠد اﻟوﺠﻬﺔ اﻟﻨﻬﺎﺌﻴﺔ‬ ‫ﺤﻤوﻟﺔ ﺤﺎوﻴﺔ‬/‫ﺤﺎوﻴﺔ‬
‫ﻛﺎﻤﻠﺔ‬

LCL/LCL
A container which is packed with cargo from ،‫ﺤﺎوﻴﺔ ﺘﻤﻸ ﺒﺒﻀﺎﻋﺔ ﻤن ﻤوردﻴن ﻤﺨﺘﻠﻔـﻴن ﻓـﻲ ﻤﺴـﺘودع ﺨـﺎرﺠﻲ‬ ‫أﻗﻝ‬/‫أﻗﻝ ﻤن ﺤﻤوﻟﺔ ﺤﺎوﻴﺔ‬
various suppliers in an overseas depot,

Tel: 00442071937439 ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ www.pbf.org.ps :‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‬


Fax: 00442076919431 ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ info@pbf.org.ps :‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪transported to a country or depot, unpacked,‬‬ ‫وﺘﻨﻘﻝ إﻟﻰ ﺒﻠد أو ﻤﺴﺘودع‪ ،‬وﺘﻔرغ ﺜم ﺘﺴﻠم إﻟﻰ ﻤﺴﺘﻠﻤﻴن ﻤﺘﻌـددﻴن‬ ‫ﻤن ﺤﻤوﻟﺔ ﺤﺎوﻴﺔ‬
‫‪then delivered to various consignees as loose‬‬
‫‪cargo.‬‬ ‫ﻛﺒﻀﺎﻋﺔ ﺴﺎﺌﺒﺔ‪.‬‬
‫‪At the request of a buyer of goods, letter‬‬ ‫ﺨطﺎب ﻴوﺠﻬﻪ اﻟﻤﺼرف‪ ،‬ﺒﻨﺎء ﻋﻠﻰ طﻠب ﻤﺸﺘري اﻟﺒﻀﺎﻋﺔ‪ ،‬إﻟﻰ‬
‫‪addressed to seller by a Bank authorising them‬‬
‫‪to draw bills for payment up to a stipulated‬‬ ‫اﻟﺒ ــﺎﺌﻊ ﻴﺨوﻟ ــﻪ ﻓﻴ ــﻪ ﺴ ــﺤب ﻛﻤﺒﻴ ــﺎﻻت إﻟ ــﻰ ﺤ ــد ﻤﺒﻠ ــﻎ ﻤﻌ ــﻴن وﻓ ــق‬

‫‪Letter of Credit‬‬
‫‪amount subject to certain terms and conditions,‬‬ ‫ﺸ ـ ــروط ﻤﺤ ـ ــددة‪ ،‬وﻴﺴ ـ ــﻤﻰ ﺨط ـ ــﺎب اﻋﺘﻤ ـ ــﺎد‪ .‬وﺘﻨﻘﺴ ـ ــم ﺨطﺎﺒ ـ ــﺎت‬
‫‪is called letter of credit. Letters of credit fall‬‬ ‫ﺨطﺎب اﻋﺘﻤﺎد‬
‫اﻻﻋﺘﻤــﺎد إﻟــﻰ ﻋــدة ﻓﺌــﺎت‪ :‬ﺨطــﺎب اﻻﻋﺘﻤــﺎد اﻟﻤؤﻛــد ﻏﻴــر اﻟﻘﺎﺒــﻝ‬
‫‪under different categories – confirmed‬‬
‫‪irrevocable Letter of credit; irrevocable letter of‬‬ ‫ﻟﻠرﺠوع؛ وﺨطﺎب اﻻﻋﺘﻤﺎد ﻏﻴر اﻟﻘﺎﺒﻝ ﻟﻠرﺠوع؛ وﺨطـﺎب اﻻﻋﺘﻤـﺎد‬
‫‪credit; revocable letter of credit; revolving‬‬ ‫اﻟﻘﺎﺒﻝ ﻟﻠرﺠوع؛ واﻻﻋﺘﻤﺎد اﻟدوار‪.‬‬
‫‪credit.‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪customs terms this term means letters, postcards,‬‬
‫‪printed papers, literature for the blind and small‬‬ ‫اﻟﻌﺎﻟﻤﻴ ـ ــﺔ‪ ،‬ﺘﻌﻨ ـ ــﻲ ﻫ ـ ــذﻩ اﻟﻌﺒ ـ ــﺎرة اﻟﺨطﺎﺒ ـ ــﺎت واﻟﺒطﺎﻗ ـ ــﺎت اﻟﺒرﻴدﻴ ـ ــﺔ‬
‫‪packets described as letter-post items in the Acts‬‬ ‫واﻷوراق اﻟﻤطﺒوﻋـ ـ ــﺔ واﻟﻛﺘﺎﺒـ ـ ــﺎت اﻟﺨﺎﺼـ ـ ــﺔ ﺒـ ـ ــﺎﻟﻤﻛﻔوﻓﻴن واﻟطـ ـ ــرود‬
‫‪of the Universal Postal Union currently in force.‬‬
‫اﻟﺼﻐﻴرة اﻟﻤﺼﻨﻔﺔ ﺒﺎﻋﺘﺒﺎرﻫﺎ ﻤواد ﺒرﻴـد ﺨطﺎﺒـﺎت ﻓـﻲ ﻗـواﻨﻴن اﺘﺤـﺎد‬
‫‪Note: According to the Acts of the Universal‬‬ ‫اﻟﺒرﻴد اﻟﻌﺎﻟﻤﻲ اﻟﺴﺎرﻴﺔ اﻟﻤﻔﻌوﻝ ﺤﺎﻟﻴﺎً‪.‬‬
‫‪Postal Union certain letter-post items are‬‬
‫‪Letter-Post Items‬‬ ‫‪required to be accompanied by a Customs‬‬
‫‪declaration form CN22/CN23 as appropriate.‬‬ ‫ﻤﻼﺤظﺔ‪ :‬وﻓﻘًﺎ ﻟﻘواﻨﻴن اﺘﺤﺎد اﻟﺒرﻴد اﻟﻌﺎﻟﻤﻲ ﻴﺠب أن ﺘرﻓق ﺒﻌـض‬ ‫ﻤواد ﺒرﻴد اﻟﺨطﺎﺒﺎت‬
‫ﻤـواد ﺒرﻴــد اﻟﺨطﺎﺒــﺎت ﺒﺎﺴــﺘﻤﺎرة ﺘﺼـرﻴﺢ ﺠﻤرﻛــﻲ ‪CN22/CN23‬‬
‫‪See: Annex F.4. to the Kyoto Convention of‬‬
‫‪1974 and Specific Annex J,‬‬ ‫ﺤﺴب اﻟﻤﻨﺎﺴب‪.‬‬
‫‪Chapter 2 of the revised Kyoto Convention.‬‬
‫ارﺠـ ـ ــﻊ‪ :‬اﻟﻤﻠﺤـ ـ ــق و‪ 4-‬ﻻﺘﻔﺎﻗﻴـ ـ ــﺔ ﻛﻴوﺘـ ـ ــو ﻟﻌـ ـ ــﺎم ‪ 1974‬واﻟﻤﻠﺤـ ـ ــق‬
‫اﻟﺨﺎص "ي"‪،‬‬
‫اﻟﻔﺼﻝ اﻟﺜﺎﻨﻲ ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‪.‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪Preferences that can be strictly ranked --usually‬‬ ‫اﻟﺘﻔﻀﻴﻼت اﻟﺘﻲ ﻴﻤﻛن ﺘرﺘﻴﺒﻬـﺎ ﺒﺸـﻛﻝ دﻗﻴـق – وﻫـﻲ ﺘﻨطﺒـق ﻋـﺎدة‬
‫‪Lexicographic‬‬ ‫‪applies in situations where only one good in a‬‬ ‫اﻟﺘﻔﻀﻴﻼت اﻟﻤرﺘﺒﺔ‬
‫ﻋﻠـﻰ اﻟﺤــﺎﻻت اﻟﺘــﻲ ﻴﻔﻀــﻝ ﻓﻴﻬــﺎ اﻟﻤﺴــﺘﻬﻠك ﺴــﻠﻌﺔ واﺤــدة ﻓﻘــط ﻤــن‬
‫‪Preferences‬‬ ‫‪bundle is preferred by the consumer.‬‬ ‫ﺒﺼورة ﻤﻌﺠﻤﻴﺔ‬
‫ﻤﺠﻤوﻋﺔ ﺴﻠﻊ‬
‫‪Liabilities are present obligations of the entity‬‬ ‫اﻟﻤطﻠوﺒﺎت ﻫﻲ اﻻﻟﺘزاﻤﺎت اﻟﺤﺎﻟﻴﺔ ﻟﺠﻬـﺔ ﻤـﺎ واﻟﻨﺎﺸـﺌﺔ ﻋـن أﺤـداث‬
‫‪arising from past events, the settlement of which‬‬
‫ﺴ ــﺎﺒﻘﺔ‪ ،‬واﻟﺘ ــﻲ ﻴﺘوﻗ ــﻊ أن ﻴ ــؤدي ﺴ ــدادﻫﺎ إﻟ ــﻰ ﺘ ــدﻓق اﻟﻤـ ـوارد اﻟﺘ ــﻲ‬
‫‪Liabilities‬‬ ‫‪is expected to result in an outflow from the‬‬ ‫اﻟﻤطﻠوﺒﺎت‬
‫‪entity of resources embodying economic‬‬ ‫ﺘﻤﺜﻝ ﻤزاﻴﺎ اﻗﺘﺼﺎدﻴﺔ ﻟﻠﺸرﻛﺔ أو إﻤﻛﺎﻨﻴﺎت ﺨدﻤﻴﺔ ﻟﺘﻠك اﻟﺠﻬﺔ إﻟﻰ‬
‫‪benefits or service potential.‬‬
‫ﺨﺎرﺠﻬﺎ‬
‫‪Royalties and licence fees may also include,‬‬ ‫رﺴ ــوم اﻻﻤﺘﻴ ــﺎز ورﺴ ــوم اﻟﺘ ــرﺨﻴص‪ ،‬ورﺒﻤ ــﺎ ﺘﺸ ــﻤﻝ ﻤ ــن ﻀ ــﻤن ﻤ ــﺎ‬
‫‪among other things payments in respect of‬‬
‫‪Licence Fees‬‬ ‫‪patents, trade marks and copyrights, by the,‬‬ ‫ﺘﺘﻀ ـ ــﻤﻨﻪ‪ ،‬دﻓﻌ ـ ــﺎت ﻴؤدﻴﻬ ـ ــﺎ اﻟﻤﺸ ـ ــﺘري ﺘﺘﻌﻠ ـ ــق ﺒﺒـ ـ ـراءات اﻻﺨﺘـ ـ ـراع‬ ‫رﺴوم اﻟﺘرﺨﻴص‬
‫‪purchaser.‬‬ ‫واﻟﻌﻼﻤﺎت اﻟﺘﺠﺎرﻴﺔ وﺤﻘوق اﻟﺘﺄﻟﻴف واﻟﻨﺸر‪.‬‬
‫‪A measure of the ease by which a financial asset‬‬ ‫ﻤﻘﻴﺎس ﻟﻤدى اﻟﺴﻬوﻟﺔ اﻟﺘﻲ ﻴﻤﻛن ﺒﻬﺎ ﺘﺤوﻴـﻝ أﺼـﻝ ﻤـﺎﻟﻲ ﻤـﺎ إﻟـﻰ‬
‫‪Liquidity‬‬ ‫‪can be converted into a form readily accepted as‬‬ ‫اﻟﺴﻴوﻟﺔ‬
‫‪payment for goods and services.‬‬ ‫ﺸﻛﻝ ﻴﻤﻛن اﺴﺘﺨداﻤﻪ ﻟدﻓﻊ ﺜﻤن اﻟﺴﻠﻊ واﻟﺨدﻤﺎت‪.‬‬

‫‪Liquidity Premium‬‬
‫‪An adjustment to a real interest rate to‬‬ ‫ﺘﻌدﻴﻝ ﻟﺴﻌر اﻟﻔﺎﺌدة اﻟﺤﻘﻴﻘﻲ ﻟﻠﺘﻌـوﻴض ﻋـن اﻟﻌﻼﻗـﺔ اﻟﻤﺒﺎﺸـرة ﺒـﻴن‬
‫‪compensate for the direct relationship between‬‬ ‫ﻓرق اﻟﺴﻴوﻟﺔ‬
‫‪uncertainty and the duration of a debt contract.‬‬ ‫اﻟرﻴﺒﺔ واﻟﻤدة اﻟﺘﻲ ﻴدوﻤﻬﺎ ﻋﻘد دﻴن ﻤﺎ‬
‫‪the catalogue price, when quoted by wholesalers‬‬ ‫ﻫو ﺴﻌر اﻟﻛﺘﺎﻟوج اﻟذي ﻴﻘﺘرﺤﻪ ﺘﺠﺎر اﻟﺠﻤﻠﺔ ﻋﻠﻰ ﺘﺠـﺎر اﻟﺘﺠزﺌـﺔ‪،‬‬
‫‪to retailers, these prices are subject to trade‬‬
‫‪List Price:‬‬ ‫‪discount, the list price often being the retailer's‬‬ ‫وﺘﺨﻀﻊ ﻫذﻩ اﻷﺴﻌﺎر ﻟﻠﺨﺼم اﻟﺘﺠﺎري‪ ،‬وﻴﻤﺜﻝ ﺴـﻌر اﻟﺘﺠزﺌـﺔ ﻓـﻲ‬ ‫ﺴﻌر اﻟﺘﺠزﺌﺔ‬
‫‪selling price‬‬ ‫اﻟﻐﺎﻟب ﺴﻌر اﻟﺒﻴﻊ ﻟدى ﺘﺎﺠر اﻟﺘﺠزﺌﺔ‪.‬‬
‫‪Lift on/Lift off Fee for lifting Container onto‬‬ ‫رﺴم ﺘﺤﻤﻴﻝ اﻟﺤﺎوﻴﺔ ﻓﻲ اﻟﺸﺎﺤﻨﺎت وﺘﻨزﻴﻠﻬﺎ ﻤﻨﻬﺎ ﻟﺘﺴﻠﻴم اﻟﺒﻀـﺎﻋﺔ‬
‫‪LO/LO‬‬ ‫‪and off trucks for delivery and return of the‬‬ ‫رﺴم اﻟﺘﺤﻤﻴﻝ واﻟﺘﻨزﻴﻝ‬
‫‪empty container.‬‬ ‫ٕواﻋﺎدة اﻟﺤﺎوﻴﺔ اﻟﻔﺎرﻏﺔ‪.‬‬

‫‪Long Run‬‬
‫‪Production activity where all factors of‬‬ ‫اﻟﻨﺸ ــﺎط اﻹﻨﺘ ــﺎﺠﻲ اﻟ ــذي ﺘﺘﺒ ــﺎﻴن ﻓﻴ ــﻪ ﻋواﻤ ــﻝ اﻹﻨﺘ ــﺎج ﻤ ــن ﺤﻴ ــث‬ ‫اﻹﻨﺘﺎج ﻋﻠﻰ اﻟﻤدى‬
‫‪production may vary in quantity. The firm has‬‬
‫‪Production‬‬ ‫ﻛﻤﻴﺘﻬــﺎ‪ .‬وﺘﺘﻤﺘــﻊ اﻟﻤؤﺴﺴــﺔ ﻓﻴــﻪ ﺒﺤرﻴــﺔ اﻟﻤﺒﺎدﻟــﺔ ﺒــﻴن ﻫــذﻩ اﻟﻌواﻤــﻝ‬ ‫اﻟطوﻴﻝ‬

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A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

the freedom to substitute among these factors or .‫وﺒﻴن اﻹﻨﺘﺎج ﺴﻌﻴًﺎ ﻟﺘﻘﻠﻴﻝ اﻟﺘﻛﺎﻟﻴف إﻟﻰ أدﻨﻰ ﺤد ﻤﻤﻛن‬
production in attempts to minimize costs.
Illustrates the income distribution of a country. ‫ ﺤﻴـث ﻴﻘـﻴس اﻟﻤﺤـور‬.‫ﻤﻨﺤﻨﻰ ﺒﻴﺎﻨﻲ ﻴﺒـﻴن ﺘـوزع اﻟـدﺨﻝ ﻓـﻲ ﺒﻠـد ﻤـﺎ‬
The horizontal axis measures the percentages of
the population while the vertical axis shows the ‫اﻷﻓﻘﻲ اﻟﻨﺴب اﻟﻤﺌوﻴﺔ ﻟﻠﺴﻛﺎن ﻓﻴﻤﺎ ﻴﺒﻴن اﻟﻤﺤـور اﻟﻌﻤـودي اﻟﻨﺴـﺒﺔ‬
Lorenz Curve ‫ﻤﻨﺤﻨﻰ ﻟورﻴﻨز‬
percentage of the national income that they ‫ وﻴﺒــدو ﻤﻨﺤﻨــﻰ ﻟــورﻴﻨز‬.‫اﻟﻤﺌوﻴــﺔ اﻟﺘــﻲ ﻴﺤﻘﻘوﻨﻬــﺎ ﻤــن اﻟــدﺨﻝ اﻟﻘــوﻤﻲ‬
receive. The Lorenz Curve will look like this:
:‫ﻋﻠﻰ ﻫذا اﻟﻨﺤو‬
Something is missing!!!
M
A narrow money supply measure that includes ‫ﻤﻘﻴــﺎس ﻀ ــﻴق ﻟﻠﻌ ــرض اﻟﻨﻘ ــدي ﻴﺘﻀــﻤن اﻟﻌﻤﻠ ــﺔ اﻟﻤﺘداوﻟ ــﺔ وﻗﻴﻤ ــﺔ‬
M1 currency in circulation and the value of demand M1 ‫اﻟﻤﻘﻴﺎس‬
deposits. .‫اﻟوداﺌﻊ ﺘﺤت اﻟطﻠب‬
A broad money supply measure that includes ‫ﻤﻘﻴــﺎس ﻋ ـرﻴض ﻟﻠﻌــرض اﻟﻨﻘــدي ﻴﺘﻀــﻤن اﻟﻌﻤﻠــﺔ واﻟوداﺌــﻊ ﺘﺤــت‬
M2 currency, demand deposits, and the value of M2 ‫اﻟﻤﻘﻴﺎس‬
time deposits. .‫اﻟطﻠب وﻗﻴﻤﺔ اﻟوداﺌﻊ ﻷﺠﻝ‬
Under the Common Customs Law for the Arab ‫ ﻴﻌﻨ ـ ــﻲ‬،‫وﻓﻘـ ـ ـﺎً ﻟﻘ ـ ــﺎﻨون اﻟﺠﻤ ـ ــﺎرك اﻟﻤوﺤ ـ ــد ﻟ ـ ــدوﻝ اﻟﺨﻠ ـ ــﻴﺞ اﻟﻌرﺒ ـ ــﻲ‬
States of the Gulf the term “ manifest“ means
manifest the document containing a full description of the ‫ﻤﺼطﻠﺢ "اﻟﻤﺎﻨﻴﻔﺴت" وﺜﻴﻘﺔ ﺘﺤوي ﺒﻴﺎﻨﺎً ﻛـﺎﻤﻼً ﻟﻠﺒﻀـﺎﺌﻊ اﻟﻤﺤﻤوﻟـﺔ‬ ‫اﻟﻤﺎﻨﻴﻔﺴت‬
goods carried on the various means of transport. .‫ﻋﻠﻰ أي ﻨوع ﻤن أﻨواع وﺴﺎﺌﻝ اﻟﻨﻘﻝ‬
Itemised list of cargo prepared by shipping ً‫ﻗﺎﺌﻤـ ــﺔ ﺒﺒﻨـ ــود اﻟﺒﻀـ ــﺎﻋﺔ اﻟﻤﺸـ ــﺤوﻨﺔ ﺘﻌـ ــدﻫﺎ ﺸـ ــرﻛﺎت اﻟﺸـ ــﺤن وﻓﻘ ـ ـﺎ‬
Manifest Direct companies from Bills of Lading and presented ‫ﻤﺎﻨﻴﻔﺴت داﻴرﻛت‬
(Discharge of ‫ﻟﺒ ـ ـواﻟص اﻟﺸـ ــﺤن وﺘﻘـ ــدﻤﻬﺎ ﻟﻠﺴـ ــﻠطﺎت اﻟﺠﻤرﻛﻴـ ــﺔ ﻟﻠﺤﺼـ ــوﻝ ﻋﻠـ ــﻰ‬
Cargo)
to Customs for formal report of cargo (‫)ﺘﻔرﻴﻎ اﻟﺤﻤوﻟﺔ‬
.‫ﺘﻘرﻴر رﺴﻤﻲ ﺒﺎﻟﺒﻀﺎﻋﺔ‬
The cost of producing one more unit of a good ‫اﻟزﻴﺎدة ﻓﻲ إﺠﻤﺎﻟﻲ ﺘﻛﻠﻔﺔ اﻹﻨﺘﺎج اﻟﻨﺎﺸﺌﺔ ﻋن إﻀـﺎﻓﺔ وﺤـدة واﺤـدة‬
in the short run. A measure of the opportunity
Marginal Costs costs of the variable inputs in their next best use. ‫ وﻫ ــو ﻤﻘﻴ ــﺎس ﻟﺘﻛﻠﻔ ــﺔ اﻟﻔ ــرص‬.‫ﻤ ــن اﻟﻤﻨ ــﺘﺞ ﻋﻠ ــﻰ اﻟﻤ ــدى اﻟﻘﺼ ــﻴر‬ ‫اﻟﺘﻛﺎﻟﻴف اﻟﺤدﻴﺔ‬
‫اﻟﺒدﻴﻠﺔ ﻟﻠﻤدﺨﻼت اﻟﻤﺘﻐﻴرة‬
Marginal The marginal propensity to consume (MPC) is ‫اﻟﻤﻴـﻝ اﻟﺤـدي ﻟﻼﺴــﺘﻬﻼك ﻫـو اﻟﻨﺴــﺒﺔ اﻟﺘـﻲ ﺘﻨﻔــق ﻋﻠـﻰ اﻻﺴــﺘﻬﻼك‬ ‫اﻟﻤﻴﻝ اﻟﺤدي ﻟﻼﺴﺘﻬﻼك‬
propensity to the proportion of the last € earned that is spent

Tel: 00442071937439 ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ www.pbf.org.ps :‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‬


Fax: 00442076919431 ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ info@pbf.org.ps :‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪consume‬‬ ‫‪on consumption. For example, if a person earns‬‬ ‫ﻤــن آﺨــر ﺠﻨﻴــﻪ ﻤــن اﻟــدﺨﻝ‪ .‬ﻓــﺈذا زاد دﺨــﻝ ﺸــﺨص ﻤﻌــﻴن‪ ،‬ﻋﻠــﻰ‬
‫‪€1 more and consumes 60p of it, then the MPC‬‬
‫‪is 0.6.‬‬ ‫ﺴــﺒﻴﻝ اﻟﻤﺜــﺎﻝ‪ ،‬ﺠﻨﻴﻬ ـﺎً واﺤــداً واﺴــﺘﻬﻠك ﻤﻨــﻪ ‪ 60‬ﺒﻨﺴ ـﺎً‪ ،‬ﻴﻛــون ﻤﻴﻠــﻪ‬
‫اﻟﺤدي ﻟﻼﺴﺘﻬﻼك ‪0.6‬‬
‫‪Marginal‬‬ ‫‪The fraction of each additional dollar of income‬‬ ‫اﻟﺠــزء اﻟــذي ﻴــذﻫب ﻟﻺﻨﻔــﺎق اﻻﺴــﺘﻬﻼﻛﻲ ﻤــن ﻛــﻝ دوﻻر إﻀــﺎﻓﻲ‬
‫‪Propensity to‬‬ ‫‪devoted to consumption expenditure.‬‬ ‫اﻟﻤﻴﻝ اﻟﺤدي ﻟﻼﺴﺘﻬﻼك‬
‫‪Consume‬‬ ‫ﻋﻠﻰ اﻟدﺨﻝ‪.‬‬
‫‪The fraction of each additional dollar of income‬‬ ‫اﻟﺠــزء اﻟــذي ﻴــذﻫب ﻤــن ﻛــﻝ دوﻻر إﻀــﺎﻓﻲ ﻋﻠــﻰ اﻟــدﺨﻝ إﻟــﻰ أي‬
‫‪Marginal‬‬ ‫‪devoted to any type of spending (i.e.,‬‬
‫‪Propensity to‬‬ ‫‪consumption, investment, government, or net‬‬ ‫ﻨــوع ﻤــن أﻨـواع اﻹﻨﻔــﺎق )ﻛﺎﻹﻨﻔــﺎق اﻻﺴــﺘﻬﻼﻛﻲ أو اﻻﺴــﺘﺜﻤﺎري أو‬ ‫اﻟﻤﻴﻝ اﻟﺤدي ﻟﻺﻨﻔﺎق‬
‫‪Spend‬‬ ‫‪exports).‬‬ ‫اﻟﺤﻛوﻤﻲ أو ﺼﺎﻓﻲ اﻟﺼﺎدرات(‪.‬‬

‫‪Marginal Rate of‬‬


‫‪The rate by which a consumer may substitute a‬‬ ‫ﻤﻌ ــدﻝ إﺤ ــﻼﻝ اﻟﻤﺴ ــﺘﻬﻠك ﻟﺴ ــﻠﻌﺔ ﻤﻌﻴﻨ ــﺔ ﻤﺤ ــﻝ ﺴ ــﻠﻌﺔ أﺨ ــرى ﻤ ــﻊ‬
‫‪quantity of one good for another holding his/her‬‬ ‫ﻤﻌدﻝ اﻹﺤﻼﻝ اﻟﺤدي‬
‫‪Substitution‬‬
‫‪level of utility constant.‬‬ ‫اﻟﻤﺤﺎﻓظﺔ ﻋﻠﻰ ﻨﻔس ﻤﺴﺘوى اﻹﺸﺒﺎع‪.‬‬
‫‪The marginal rate of tax is the rate of tax paid‬‬ ‫ﻫو اﻟﻨﺴﺒﺔ اﻟﻤﺌوﻴﺔ ﻟﻠﻀرﻴﺒﺔ اﻟﻤدﻓوﻋﺔ ﻋﻠـﻰ اﻟـدﺨﻝ اﻹﻀـﺎﻓﻲ‪ .‬ﻓـﻲ‬
‫‪on the next € earned. In the case of income tax‬‬
‫‪Marginal rate of‬‬ ‫‪this will increase as a person moves from one‬‬ ‫ﺤﺎﻟــﺔ ﻀ ـرﻴﺒﺔ اﻟــدﺨﻝ ﻴــزداد ﻫــذا اﻟﻤﻌــدﻝ ﻤــﻊ اﻨﺘﻘــﺎﻝ اﻟﺸــﺨص ﻤــن‬
‫ﻤﻌدﻝ اﻟﻀرﻴﺒﺔ اﻟﺤدي‬
‫)‪tax (t‬‬ ‫‪band to the next. For more details on the UK‬‬ ‫ﻨطــﺎق ﻤﻌــﻴن إﻟــﻰ اﻟــذي ﻴﻠﻴــﻪ‪ .‬ﻟﻤزﻴــد ﻤــن اﻟﻤﻌﻠوﻤــﺎت ﺤــوﻝ ﻨظــﺎم‬
‫‪income tax system, you may want to look at the‬‬
‫ﻀراﺌب اﻟدﺨﻝ اﻟﺒرﻴطﺎﻨﻲ‪ ،‬ﻴﻤﻛن ﻤراﺠﻌﺔ ﺸرح ﻨظﺎم اﻟﻀراﺌب‪.‬‬
‫‪explanation of the tax system.‬‬
‫‪The revenue generated to a firm by selling one‬‬ ‫اﻹﻴ ـرادات اﻟﻨﺎﺸــﺌﺔ ﻋــن ﺒﻴــﻊ وﺤــدة إﻀــﺎﻓﻴﺔ واﺤــدة ﻤــن اﻟﻤﻨــﺘﺞ أو‬
‫‪Marginal Revenue‬‬ ‫‪more unit of a good or service.‬‬ ‫اﻹﻴراد اﻟﺤدي‬
‫اﻟﺴﻠﻌﺔ‪.‬‬
‫‪The satisfaction a consumer receives by‬‬ ‫اﻹﺸ ــﺒﺎع أو اﻟرﻀ ــﻰ اﻟ ــذي ﻴﺤﺼ ــﻝ ﻋﻠﻴ ــﻪ اﻟﻤﺴ ــﺘﻬﻠك ﻤ ــن ﺨ ــﻼﻝ‬
‫‪Marginal Utility‬‬ ‫‪consuming one more unit of some good or‬‬ ‫اﻟﻤﻨﻔﻌﺔ اﻟﺤدﻴﺔ‬
‫‪service.‬‬ ‫اﺴﺘﻬﻼك وﺤدة إﻀﺎﻓﻴﺔ واﺤدة ﻤن اﻟﻤﻨﺘﺞ أو اﻟﺴﻠﻌﺔ‪.‬‬
‫‪The amount a seller adds to his buying price to‬‬ ‫ﻫو اﻟﻤﺒﻠﻎ اﻟذي ﻴﻀﻴﻔﻪ اﻟﺒﺎﺌﻊ إﻟـﻰ اﻟﺴـﻌر اﻟـذي اﺸـﺘرى ﺒـﻪ ﻟﻴﺤـدد‬
‫‪determine his selling price. Thus, it is the same‬‬
‫‪Mark Up‬‬ ‫اﻟﺴﻌر اﻟذي ﺴـﻴﺒﻴﻊ ﺒـﻪ‪ .‬وﺒﺎﻟﺘـﺎﻟﻲ ﻫـو ﻨﻔـس إﺠﻤـﺎﻟﻲ اﻟـرﺒﺢ ﺒﺎﻟﻨﺴـﺒﺔ‬ ‫ﻫﺎﻤش رﺒﺢ‬
‫‪as the gross profit on an article. It is usually‬‬
‫‪expressed as a percentage of the buying price.‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫ﻟﺴﻠﻌﺔ ﻤﻌﻴﻨﺔ‪ .‬وﻴﻌﺒر ﻋﻨﻪ ﻋﺎدة ﺒﻨﺴﺒﺔ ﻤﺌوﻴﺔ ﻤن ﺴﻌر اﻟﺒﻴﻊ‪.‬‬


‫‪A place or institution where buyers and sellers‬‬ ‫ﻫــو ﻤﻛــﺎن أو ﻤؤﺴﺴــﺔ ﻴﻘﺼــدﻫﺎ اﻟﻤﺸــﺘرون واﻟﺒــﺎﺌﻌون ﻤﻌ ـًﺎ ﻟﺘﺒــﺎدﻝ‬
‫‪come together and exchange factor inputs or‬‬
‫‪Market‬‬ ‫‪final goods and services. A market is one of‬‬ ‫ﻤــدﺨﻼت ﻋواﻤــﻝ اﻹﻨﺘ ـﺎج أو اﻟﻤﻨﺘﺠــﺎت واﻟﺨــدﻤﺎت اﻟﻨﻬﺎﺌﻴــﺔ‪ .‬وﻴﻌــد‬ ‫اﻟﺴوق‬
‫‪several types of economic rationing systems.‬‬ ‫اﻟﺴوق واﺤدًا ﻤن ﻋدة أﻨواع ﻤن أﻨظﻤﺔ اﻟﺘﺤﺼﻴص اﻻﻗﺘﺼﺎدي‪.‬‬
‫‪Materiality information is material if its‬‬ ‫ﺘﻛــون اﻟﻤﻌﻠوﻤــﺎت ﺠوﻫرﻴــﺔ إذا ﻛــﺎن ﺤــذﻓﻬﺎ أو ﺘﺤرﻴﻔﻬــﺎ ﻴﻤﻛــن أن‬
‫‪omission or misstatement could influence the‬‬
‫‪decisions or assessments of users made on the‬‬ ‫ﻴــؤﺜر ﻋﻠــﻰ ﻗ ـ اررات أو ﺘﻘﻴﻴﻤــﺎت ﻤﺴــﺘﺨدﻤﻴﻬﺎ اﻟﻤﺒﻨﻴــﺔ ﻋﻠــﻰ أﺴــﺎس‬
‫‪Materiality‬‬ ‫‪basis of the financial statements.‬‬ ‫اﻟﺒﻴﺎﻨــﺎت اﻟﻤﺎﻟﻴــﺔ‪ .‬وﺘﻌﺘﻤــد درﺠــﺔ اﻟﺠوﻫرﻴــﺔ ﻋﻠــﻰ طﺒﻴﻌــﺔ أو ﺤﺠــم‬ ‫اﻟﻤﻌﻠوﻤﺎت اﻟﺠوﻫرﻴﺔ‬
‫‪Materiality depends on the nature or size of the‬‬
‫اﻟﺒﻨــد أو اﻟﺨطــﺄ اﻟﻤرﺘﻛــب ﻓــﻲ ظــﻝ ظــروف اﻟﺤــذف أو اﻟﺘﺤرﻴــف‬
‫‪item or error judged in the particular‬‬
‫‪circumstances of omission or misstatement.‬‬ ‫اﻟﻤﻌﻨﻴﺔ‪.‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪customs terms this term means any vessel‬‬
‫‪(including lighters and barges, whether or not‬‬ ‫اﻟﻌﺎﻟﻤﻴ ــﺔ‪ ،‬ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة أي ﺴ ــﻔﻴﻨﺔ )ﺒﻤ ــﺎ ﻓ ــﻲ ذﻟ ــك اﻟﻤ ارﻛ ــب‬
‫‪shipborne, and hydrofoils), hovercraft, aircraft,‬‬ ‫واﻟﺼـ ـ ــﻨﺎدﻝ‪ ،‬ﺴ ـ ـ ـواء ﻛﺎﻨـ ـ ــت ﻤﺤﻤوﻟـ ـ ــﺔ ﻋﻠـ ـ ــﻰ ﻤـ ـ ــﺘن اﻟﺴـ ـ ــﻔن أم ﻻ‪،‬‬
‫‪road vehicle (including trailers, semi-trailers and‬‬
‫واﻟﻬﻴدروﻓﻴﻼت(‪ ،‬أو ﻤرﻛب ﺒوﺴـﺎدة ﻫواﺌﻴـﺔ )ﺤواﻤـﺔ( أو طـﺎﺌرة‪ ،‬أو‬
‫‪combinations of vehicles) or railway rolling‬‬
‫‪stock, which is used for the transport of persons‬‬ ‫ﻤرﻛﺒ ـ ــﺔ ﺒرﻴ ـ ــﺔ )ﺒﻤ ـ ــﺎ ﻓﻴﻬ ـ ــﺎ اﻟﻌرﺒ ـ ــﺎت اﻟﻤﻘط ـ ــورة وﻨﺼ ـ ــف اﻟﻤﻘط ـ ــورة‬
‫‪Means of transport‬‬ ‫‪for remuneration or for the industrial or‬‬ ‫واﻟﻌرﺒ ــﺎت اﻟﻤرﻛﺒ ــﺔ( أو ﻋرﺒ ــﺎت اﻟﺴ ــﻛك اﻟﺤدﻴدﻴ ــﺔ واﻟﺘ ــﻲ ﺘﺴ ــﺘﺨدم‬ ‫وﺴﺎﺌﻝ اﻟﻨﻘﻝ ﻟﻸﻏراض‬
‫‪for commercial use‬‬ ‫‪commercial transport of goods, whether or not‬‬
‫‪for remuneration.‬‬ ‫ﻟﻨﻘـ ــﻝ اﻷﺸـ ــﺨﺎص ﻤﻘﺎﺒـ ــﻝ أﺠـ ــر أو ﻟﻨﻘـ ــﻝ اﻟﺒﻀـ ــﺎﺌﻊ اﻟﺼـ ــﻨﺎﻋﻴﺔ أو‬ ‫اﻟﺘﺠﺎرﻴﺔ‬
‫اﻟﺘﺠﺎرﻴﺔ‪ ،‬ﺴواء ﻛﺎن ذﻟك ﺒﺄﺠر أو ﺒدوﻨﻪ‪.‬‬
‫‪Notes:‬‬
‫‪1. Customs formalities applicable to means of‬‬
‫‪transport for commercial use are dealt with in‬‬ ‫ﻤﻼﺤظﺎت‪:‬‬
‫‪Annex A.3. to the Kyoto Convention of 1974‬‬
‫‪and Specific Annex J, Chapter 3 of the revised‬‬ ‫‪ .1‬اﻹﺠـ ـراءات اﻟﺸ ــﻛﻠﻴﺔ اﻟﺠﻤرﻛﻴ ــﺔ اﻟﻤطﺒﻘ ــﺔ ﻋﻠ ــﻰ وﺴ ــﺎﺌﻝ اﻟﻨﻘ ــﻝ‬
‫‪Kyoto Convention. Those Annexes cover means‬‬ ‫ﻟﻸﻏ ـ ـراض اﻟﺘﺠﺎرﻴـ ــﺔ ﻤﺒﻴﻨـ ــﺔ ﻓـ ــﻲ اﻟﻤﻠﺤـ ــق أ‪ 3-‬ﻤـ ــن اﺘﻔﺎﻗﻴـ ــﺔ‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪of transport for commercial use which are used‬‬ ‫ﻛﻴوﺘــو ﻟﻌــﺎم ‪ 1974‬واﻟﻤﻠﺤــق اﻟﺨــﺎص "ي"‪ ،‬اﻟﻔﺼــﻝ ‪ 3‬ﻤــن‬
‫‪in international traffic. The definition of “means‬‬
‫‪of transport for commercial use” in those‬‬ ‫اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘـو اﻟﻤﻌدﻟـﺔ‪ .‬ﺤﻴـث ﻴﻐطـﻲ ﻫـذان اﻟﻤﻠﺤﻘـﺎن وﺴـﺎﺌﻝ‬
‫‪Annexes includes normal spare parts,‬‬ ‫اﻟﻨﻘ ــﻝ ﻟﻸﻏـ ـراض اﻟﺘﺠﺎرﻴ ــﺔ اﻟﻤﺴ ــﺘﺨدﻤﺔ ﻋﻠ ــﻰ ﻨط ــﺎق دوﻟ ــﻲ‪.‬‬
‫‪accessories and equipment, as well as‬‬
‫وﻴﺘﻀ ــﻤن ﺘﻌرﻴ ــف "وﺴ ــﺎﺌﻝ اﻟﻨﻘ ــﻝ ﻟﻸﻏـ ـراض اﻟﺘﺠﺎرﻴ ــﺔ" ﻓ ــﻲ‬
‫‪lubrication oils and fuel contained in the normal‬‬
‫‪tanks, when carried with the means of transport‬‬ ‫ﻫ ـ ـ ــذﻴن اﻟﻤﻠﺤﻘ ـ ـ ــﻴن ﻗط ـ ـ ــﻊ اﻟﻐﻴ ـ ـ ــﺎر واﻟﻤﻠﺤﻘ ـ ـ ــﺎت واﻟﺘﺠﻬﻴـ ـ ـ ـزات‬
‫‪for commercial use.‬‬ ‫اﻟﻤﻌﺘــﺎدة‪ ،‬إﻀــﺎﻓﺔ إﻟــﻰ زﻴــوت اﻟﺘﺸــﺤﻴم واﻟوﻗــود اﻟﻤوﺠــود ﻓــﻲ‬
‫‪2. In some countries, the term “conveyance” is‬‬
‫‪used with the same meaning as “means of‬‬ ‫اﻟﺨ ازﻨـ ــﺎت اﻟﻤﻌﺘـ ــﺎدة‪ ،‬ﻋﻨـ ــد ﻨﻘﻠﻬـ ــﺎ ﺒوﺴـ ــﺎﺌﻝ اﻟﻨﻘـ ــﻝ ﻟﻸﻏ ـ ـراض‬
‫‪transport for commercial use”.‬‬ ‫اﻟﺘﺠﺎرﻴﺔ‪.‬‬
‫‪.2‬‬
‫‪See: Commentary 3 to Article 1, Annex C of the‬‬
‫‪Istanbul Convention.‬‬
‫ارﺠ ـ ــﻊ‪ :‬اﻟﺘﻌﻘﻴ ـ ــب رﻗـ ـ ــم ‪ 3‬ﻋﻠ ـ ــﻰ اﻟﻤـ ـ ــﺎدة ‪ ،1‬اﻟﻤﻠﺤ ـ ــق ج ﺒﺎﺘﻔﺎﻗﻴـ ـ ــﺔ‬
‫اﺴﺘﻨﺒوﻝ‪.‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪customs terms this term means road vehicles‬‬
‫‪and trailers, boats and aircraft, together with‬‬ ‫اﻟﻌﺎﻟﻤﻴــﺔ‪ ،‬ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة أي ﻋرﺒــﺎت اﻟﻨﻘــﻝ اﻟﺒــري واﻟﻤﻘطــورات‬
‫‪their spare parts and normal accessories and‬‬ ‫واﻟﻤ ارﻛـ ـ ــب اﻟﺒﺤرﻴـ ـ ــﺔ واﻟطـ ـ ــﺎﺌرات )ﻤـ ـ ــﻊ ﻗطـ ـ ــﻊ ﻏﻴﺎرﻫـ ـ ــﺎ وﻤﻠﺤﻘﺎﺘﻬـ ـ ــﺎ‬
‫‪equipment, imported or exported exclusively for‬‬
‫وﺘﺠﻬﻴزاﺘﻬﺎ اﻟﻤﻌﺘـﺎدة اﻟﻤﺴـﺘوردة أو اﻟﻤﺼـدرة ﻟﻼﺴـﺘﺨدام اﻟﺸﺨﺼـﻲ‬
‫‪personal use by the person concerned and not‬‬
‫‪Means of transport‬‬
‫‪for the transport of persons for remuneration or‬‬ ‫ﺤﺼـرﻴﺎً ﻤــن ﻗﺒــﻝ اﻟﺸــﺨص اﻟﻤﻌﻨــﻲ وﻟــﻴس ﻟﻨﻘــﻝ اﻷﺸــﺨﺎص ﻤﻘﺎﺒــﻝ‬ ‫وﺴﺎﺌﻝ اﻟﻨﻘﻝ ﻟﻸﻏراض‬
‫‪for private use‬‬
‫‪the industrial or commercial transport of goods,‬‬ ‫أﺠر أو ﻟﻨﻘﻝ اﻟﺒﻀﺎﺌﻊ اﻟﺼﻨﺎﻋﻴﺔ أو اﻟﺘﺠﺎرﻴﺔ ﺒﺄﺠر أو ﺒدوﻨﻪ‪.‬‬ ‫اﻟﺨﺎﺼﺔ‬
‫‪whether or not for remuneration.‬‬

‫‪Note‬‬ ‫ﻤﻼﺤظﺎت‪:‬‬
‫‪Customs facilities applicable to means of‬‬
‫‪transport for private use are dealt with in Annex‬‬ ‫اﻹﺠ ـ ـ ـراءات اﻟﺸـ ـ ــﻛﻠﻴﺔ اﻟﺠﻤرﻛﻴـ ـ ــﺔ اﻟﻤطﺒﻘـ ـ ــﺔ ﻋﻠـ ـ ــﻰ وﺴـ ـ ــﺎﺌﻝ اﻟﻨﻘـ ـ ــﻝ‬
‫‪F.3. to the Kyoto Convention of 1974 and in‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪Specific Annex J, Chapter 1 of the revised‬‬ ‫ﻟﻸﻏـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـراض اﻟﺸﺨﺼ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ــﻴﺔ ﻤﺒﻴﻨ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ــﺔ ﻓ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ــﻲ اﻟﻤﻠﺤ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ــق‬
‫‪Kyoto Convention. These Annexes cover private‬‬
‫‪means of transport which are imported or‬‬ ‫و‪ 3 -‬ﻤ ــن اﺘﻔﺎﻗﻴ ــﺔ ﻛﻴوﺘ ــو ﻟﻌ ــﺎم ‪ 1974‬واﻟﻤﻠﺤ ــق اﻟﺨ ــﺎص "ي"‪،‬‬
‫‪exported by travellers.‬‬ ‫اﻟﻔﺼ ـ ــﻝ ‪ 3‬ﻤ ـ ــن اﺘﻔﺎﻗﻴ ـ ــﺔ ﻛﻴوﺘ ـ ــو اﻟﻤﻌدﻟ ـ ــﺔ‪ .‬ﺤﻴ ـ ــث ﻴﻐط ـ ــﻲ ﻫ ـ ــذان‬
‫اﻟﻤﻠﺤﻘﺎن وﺴﺎﺌﻝ اﻟﻨﻘﻝ اﻟﺘﻲ ﻴﺴﺘوردﻫﺎ أو ﻴﺼدرﻫﺎ اﻟﻤﺴﺎﻓرون‪.‬‬

‫‪Goods that would be under-provided in a pure‬‬ ‫ﻫــﻲ ﺴ ــﻠﻊ ﻴﻘ ــﻝ اﻹﻗﺒــﺎﻝ ﻋﻠﻴﻬ ــﺎ ﻟ ــو ﺘرﻛــت ﻟﻘواﻋ ــد اﻗﺘﺼ ــﺎد اﻟﺴ ــوق‬
‫‪free-market economy. This is because they have‬‬
‫‪external benefits that people would not take into‬‬ ‫اﻟﺤرة اﻟﻤﺤﻀﺔ‪ .‬وﻫذا ﻷن ﻟﻬﺎ ﻓواﺌد ﺨﺎرﺠﻴﺔ ﻻ ﻴﺄﺨذﻫﺎ اﻟﻨـﺎس ﻓـﻲ‬
‫‪account when they made their decisions about‬‬ ‫اﻟﺤﺴــﺒﺎن ﻋﻨــد اﺘﺨ ــﺎذ ﻗ ـرارﻫم ﺤﻴــﺎﻝ ﻤ ــﺎ ﻴﻨﺒﻐــﻲ ﻋﻠــﻴﻬم اﺴ ــﺘﻬﻼﻛﻪ‪.‬‬
‫‪how much to consume. An example is‬‬
‫وﻤــن أﻤﺜﻠــﺔ ذﻟــك اﻟﻠﻘﺎﺤــﺎت‪ .‬ﻓﻨﺘﻴﺠــﺔ ﺘﻠﻘــﻴﺢ اﻟﻨــﺎس ﻨﺒﻘــﻲ اﻟــﺒﻼد ﻓــﻲ‬
‫‪Merit Goods‬‬ ‫‪vaccinations. As a result of people being‬‬ ‫اﻟﺴﻠﻊ اﻻﺠﺘﻤﺎﻋﻴﺔ‬
‫‪vaccinated we keep disease out of the country,‬‬ ‫ﻤﺄﻤن ﻤن اﻷﻤـراض‪ ،‬ﻟﻛـن ﻟـو ﺘـرك اﻷﻤـر ﻟﻘواﻋـد اﻟﺴـوق ﻓﻘـط ﻓﻘـد‬
‫‪but if it was left just to the market many people‬‬ ‫ﻴﺨﺘ ــﺎر اﻟﻛﺜﻴ ــر ﻤ ــن اﻟﻨ ــﺎس اﻟﻤﺠﺎزﻓ ــﺔ وﻋ ــدم دﻓ ــﻊ ﺜﻤ ــن اﻟﻠﻘﺎﺤ ــﺎت‪،‬‬
‫‪might choose to take the risk and not pay for‬‬
‫‪vaccinations. This could have negative effects‬‬ ‫ﻓﻴﻨﺠم ﻋن ذﻟك آﺜﺎر ﺴﻠﺒﻴﺔ ﻋﻠﻰ اﻟﻤﺠﺘﻤﻊ‪.‬‬
‫‪for society.‬‬
‫‪Under the Common Customs Law for the Arab‬‬ ‫وﻓﻘ ـﺎً ﻟﻘــﺎﻨون اﻟﺠﻤــﺎرك اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ‪ ،‬ﺘﻌﻨــﻲ ﻛﻠﻤــﺔ‬
‫‪States of the Gulf the term “the Minister” means‬‬
‫‪Minister‬‬ ‫"اﻟوزﻴر" اﻟوزﻴر اﻟذي ﺘﺘﺒﻊ ﻟﻪ إدارة اﻟﺠﻤﺎرك‪.‬‬ ‫اﻟوزﻴر‬
‫‪the minister to whom the Customs‬‬
‫‪Administration reports.‬‬
‫‪Minority interest is that part of the net surplus‬‬ ‫ﺤﺼﺔ اﻷﻗﻠﻴﺔ ﻫـﻲ ذاك اﻟﺠـزء ﻤـن ﺼـﺎﻓﻲ اﻟﻔـﺎﺌض )اﻟﻌﺠـز( وﻤـن‬
‫‪(deficit) and of net assets/equity of a controlled‬‬
‫ﺼــﺎﻓﻲ اﻷﺼــوﻝ‪/‬ﺤﻘــوق اﻟﻤﻠﻛﻴــﺔ ﻟــدى ﻛﻴــﺎن ﻤﺴــﻴطر ﻋﻠﻴــﻪ ﻤﺎﻟﻴ ـﺎً‬
‫‪Minority interest‬‬ ‫‪entity attributable to interests which are not‬‬ ‫ﺤﺼﺔ اﻷﻗﻠﻴﺔ‬
‫‪owned, directly or indirectly through controlled‬‬ ‫وﻫ ــﻲ ﺘﻤﺜ ــﻝ اﻟﺤﺼ ــص اﻟﺘ ــﻲ ﻻ ﻴﻤﻠﻛﻬ ــﺎ اﻟﻛﻴ ــﺎن اﻟﻤﺴ ــﻴطر ﺒﺸ ــﻛﻝ‬
‫‪entities, by the controlling entity.‬‬
‫ﻤﺒﺎﺸر وﻻ ﻏﻴر ﻤﺒﺎﺸر ﻤن ﺨﻼﻝ ﻛﻴﺎﻨﺎت ﻤﺴﻴطر ﻋﻠﻴﻬﺎ‪.‬‬
‫‪Milton Friedman’s theory places the quantity of‬‬ ‫ﻨظرﻴـ ــﺔ ﻤﻠﺘـ ــون ﻓرﻴـ ــدﻤﺎن اﻟﺘـ ــﻲ ﺘﻌﺘﺒـ ــر ﻛﻤﻴـ ــﺔ اﻟﻨﻘـ ــد اﻟﻤﺘـ ــداوﻝ ﻓـ ــﻲ‬
‫‪Monetarism‬‬ ‫‪money that circulates around the economy at the‬‬ ‫اﻟﻤذﻫب اﻟﻨﻘدي‬
‫‪centre of macroeconomic instability. Many of‬‬ ‫اﻗﺘﺼـ ــﺎد ﻤـ ــﺎ ﻋـ ــﺎﻤﻼً أﺴﺎﺴـ ــﻴﺎً ﻟزﻋزﻋـ ــﺔ اﺴـ ــﺘﻘرار اﻻﻗﺘﺼـ ــﺎد اﻟﻛﻠـ ــﻲ‪.‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪the key features of Monetarism are incorporated‬‬ ‫وﺘﺘﺠﻠـﻰ اﻟﻛﺜﻴـر ﻤـن اﻟﻤﻔـﺎﻫﻴم اﻟرﺌﻴﺴــﻴﺔ ﻟﻠﻤـذﻫب اﻟﻨﻘـدي ﻓـﻲ ﺘﺤﻠﻴــﻝ‬
‫‪in IS-LM analysis and AS-AD analysis.‬‬
‫‪ IS-LM‬وﺘﺤﻠﻴﻝ ‪.AS-AD‬‬
‫‪Also known as High-powered Money. Reserves‬‬ ‫وﺘﻌ ــرف أﻴﻀـ ـﺎً ﺒﺎﺴ ــم اﻟﻨﻘ ــد اﻟﻤ ــؤﺜر أو اﻟﻔﻌ ــﺎﻝ‪ .‬وﻫ ــﻲ ﻋﺒ ــﺎرة ﻋ ــن‬
‫‪+ Currency in the monetary system -- the main‬‬
‫‪Monetary Base‬‬ ‫‪liabilities of the central bank.‬‬ ‫اﻻﺤﺘﻴﺎطﻴــﺎت ‪ +‬اﻟﻌﻤﻠــﺔ اﻟﻤﺘداوﻟــﺔ ﻓــﻲ ﻨظــﺎم ﻨﻘــدي ﻤــﺎ – اﻟﺨﺼــوم‬ ‫اﻟﻘﺎﻋدة اﻟﻨﻘدﻴﺔ‬
‫اﻟرﺌﻴﺴﻴﺔ ﻟﻠﺒﻨك اﻟﻤرﻛزي‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪customs terms this term means the process by‬‬
‫‪Money laundering‬‬ ‫‪which the illegal source of proceeds is‬‬ ‫اﻟﻌﺎﻟﻤﻴﺔ‪ ،‬ﺘﻌﻨـﻲ ﻫـذﻩ اﻟﻌﺒـﺎرة اﻟﻌﻤﻠﻴـﺔ اﻟﺘـﻲ ﻴـﺘم ﺒﻬـﺎ إﺨﻔـﺎء اﻟﻤﺼـدر‬
‫‪concealed by means of financial transactions or‬‬ ‫ﻏﻴ ــر اﻟﻤﺸ ــروع ﻟﻺﻴـ ـرادات ﻋ ــن طرﻴ ــق اﻟﻤﻌ ــﺎﻤﻼت اﻟﻤﺎﻟﻴ ــﺔ أو أي‬
‫‪any other means to make it appear legitimate.‬‬
‫ﻼ ﺸرﻋﻴﺎ‪ً.‬‬
‫طرﻴق آﺨر ﻹﻛﺴﺎﺒﻬﺎ ﺸﻛ ً‬
‫‪Money Market‬‬ ‫‪A short term (less than 10 years) debt‬‬ ‫ﺴﻨد ﻤدﻴوﻨﻴﺔ ﻗﺼﻴر اﻷﺠﻝ )أﻗﻝ ﻤن ﻋﺸر ﺴﻨوات(‪.‬‬ ‫ﺴﻨد ﺴوق ﻨﻘدي‬
‫‪Instrument‬‬ ‫‪instrument.‬‬
‫‪Money Multiplier‬‬
‫‪The relationship between changes in the‬‬ ‫اﻟﻌﻼﻗﺔ ﺒﻴن اﻟﺘﻐﻴرات ﻓﻲ اﻟﻘﺎﻋدة اﻟﻨﻘدﻴﺔ واﻟﻌرض اﻟﻨﻘدي‪.‬‬ ‫اﻟﻤﻀﺎﻋف اﻟﻨﻘدي‬
‫‪monetary base and the money supply.‬‬
‫)‪Money supply (M‬‬ ‫‪See M1 M2‬‬ ‫راﺠﻊ اﻟﻤﻘﻴﺎس ‪ M1‬واﻟﻤﻘﻴﺎس ‪M2‬‬ ‫اﻟﻌرض اﻟﻨﻘدي‬
‫‪A market structure similar to perfect‬‬ ‫ﺒﻨﻴــﺔ ﺴــوﻗﻴﺔ ﺘﺸــﺎﺒﻪ ﺒﻨﻴــﺔ اﻟﻤﻨﺎﻓﺴــﺔ اﻟﻛﺎﻤﻠــﺔ ﻤــن ﺤﻴــث وﺠــود ﻋــدد‬
‫‪competition in that there are a large number of‬‬
‫‪Monopolistic‬‬ ‫‪firms competing in a given industry. However,‬‬ ‫ﻛﺒﻴــر ﻤــن اﻟﻤﻨﺸــﺂت اﻟﻤﺘﻨﺎﻓﺴــﺔ ﻓــﻲ ﺼــﻨﺎﻋﺔ ﻤــﺎ‪ .‬ﻟﻛــن ﻛــﻝ ﻤﻨﺸــﺄة‬
‫‪Competition‬‬ ‫‪each firm is selling a differentiated product and‬‬ ‫ﺘﺒﻴﻊ ﻤﻨﺘﺠًﺎ ﻤﺘﻤﺎﻴ ًاز وﻗد ﺘﺴﺘﻐﻝ ﺘﻔﻀﻴﻼت اﻟﻌﻼﻤﺎت اﻟﺘﺠﺎرﻴﺔ اﻟﺘـﻲ‬ ‫اﻟﻤﻨﺎﻓﺴﺔ اﻻﺤﺘﻛﺎرﻴﺔ‬
‫‪may exploit brand preferences such that is may‬‬
‫ﻴﻤﻛن أن ﺘﻌﻤﻝ ﻛﻌﺎﻤﻝ ﺘﻨﺎﻓﺴﻲ ﺒﺎﻟﻨﺴﺒﺔ ﻟﻌﻤﻼﺌﻬﺎ‪.‬‬
‫‪act as a monopolist with respect to its own‬‬
‫‪customers.‬‬
‫‪A market structure where only one firm exists in‬‬ ‫ﺸــﻛﻝ ﻤــن أﺸــﻛﺎﻝ ﻫﻴﻛﻠﻴــﺔ اﻟﺴــوق ﺤﻴــث ﺘﻛــون ﻫﻨــﺎك ﻤﻨﺸــﺄة واﺤــدة‬
‫‪a given industry. This firm has a high degree of‬‬
‫‪Monopoly‬‬ ‫‪market power such that it is able to act as a‬‬ ‫ﻤﺘﺤﻛﻤــﺔ ﺒﺼــﻨﺎﻋﺔ ﻤﻌﻴﻨــﺔ‪ .‬وﺘﻛــون ﻫــذﻩ اﻟﻤﻨﺸــﺄة ﻋﻠــﻰ درﺠــﺔ ﻤــن‬ ‫اﻻﺤﺘﻛﺎر‬
‫‪price-maker with respect to market prices.‬‬ ‫اﻟﻘوة ﻓﻲ اﻟﺴوق ﺘﻤﻛﻨﻬﺎ ﻤن اﻟﺘﺤﻛم ﺒﺘﺤدﻴد اﻷﺴﻌﺎر ﻓﻴﻪ‪.‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪Mate's Receipt‬‬ ‫إﻴﺼـ ــﺎﻝ وﻛﻴـ ــﻝ اﻟرﺒـ ــﺎن ﻋﺒـ ــﺎرة ﻋـ ــن وﺜﻴﻘـ ــﺔ ﺘﺴـ ــﺘﺨدم ﻋﻨـ ــد ﺘﺤﻤﻴـ ــﻝ‬
‫‪A mate's receipt is a document used when goods‬‬
‫اﻟﺒﻀــﺎﻋﺔ ﻋﻠــﻰ ﺴــﻔﻴﻨﺔ ﺒواﺴــطﺔ ﻤرﻛــب ﺸــﺤن‪ .‬ورﻏــم أﻨﻬــﺎ ﺘﺼــدر‬
‫‪are loaded on to a ship by lighter. Though it is‬‬ ‫إﻴﺼﺎﻝ وﻛﻴﻝ اﻟرﺒﺎن‬
‫‪MR‬‬ ‫‪issued by the Shipping Company it has no legal‬‬ ‫ﻋن اﻟﺸرﻛﺔ اﻟﺸﺎﺤﻨﺔ إﻻ أﻨﻬﺎ ﻻ ﺘﺤﻤﻝ ﻤﻔﻌـوﻻً ﻗﺎﻨوﻨﻴـﺎً ﻟﻛﻨﻬـﺎ ﺘـؤدي‬
‫‪standing but it serves a useful purpose. It is‬‬ ‫)وﺜﻴﻘﺔ ﺘﺤﻤﻴﻝ ﻤؤﻗﺘﺔ(‬
‫ﻏرﻀﺎً ﻤﻔﻴداً‪ .‬وﻫﻲ ﻋﺎدة ﺘﺴﺘﺒدﻝ ﺒﺒوﻟﻴﺼﺔ اﻟﺸﺤن ﻓﻴﻤﺎ ﺒﻌد‪.‬‬
‫‪usually surrendered against Bill of Lading i.e. (it‬‬
‫‪is exchanged afterwards for a B/L).‬‬
‫‪A concept developed by Keynes that said that‬‬ ‫ﻤﻔﻬــوم ﺠــﺎء ﺒــﻪ ﻛﻴﻨــز ﻴﻔﻴــد ﺒــﺄن أﻴــﺔ زﻴــﺎدة ﻓــﻲ ﻤــدﺨﻼت اﻻﻗﺘﺼــﺎد‬
‫‪any increase in injections into the economy‬‬
‫‪(investment, government expenditure or‬‬ ‫)اﻻﺴـ ــﺘﺜﻤﺎر‪ ،‬أو اﻹﻨﻔـ ــﺎق اﻟﺤﻛـ ــوﻤﻲ‪ ،‬أو اﻟﺼـ ــﺎدرات( ﻴﻨـ ــﺘﺞ ﻋﻨﻬـ ــﺎ‬

‫‪Multiplier‬‬
‫‪exports) would lead to a proportionally bigger‬‬ ‫زﻴــﺎدة أﻛﺒــر ﻨﺴــﺒﻴﺎً ﻓــﻲ اﻟــدﺨﻝ اﻟﻘــوﻤﻲ‪ .‬وذﻟــك ﻷن زﻴــﺎدة اﻹﻨﻔــﺎق‬ ‫اﻟﻤﻀﺎﻋف‬
‫‪increase in National Income. This is because the‬‬
‫ﺘوﻟــد ﺒــدورﻫﺎ زﻴــﺎدة أﺨــرى ﻓــﻲ اﻹﻨﻔــﺎق أﻛﺒــر ﻤﻨﻬــﺎ‪ .‬وﻴﺘوﻗــف ﺤﺠــم‬
‫‪extra spending would create in turn even greater‬‬
‫‪spending. The size of the multiplier would‬‬ ‫اﻟﻤﻀﺎﻋف ﻋﻠﻰ ﻤﺴﺘوى اﻟﺘﺴرﺒﺎت‪.‬‬
‫‪depend on the level of leakages.‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪customs terms this term means measures taken‬‬
‫‪Mutual‬‬ ‫‪by a Customs administration on behalf of or in‬‬ ‫اﻟﻌﺎﻟﻤﻴ ــﺔ‪ ،‬ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة اﻹﺠـ ـراءات اﻟﻤﺘﺨ ــذة ﻤ ــن ﻗﺒ ــﻝ إدارة‬
‫‪Administrative‬‬ ‫‪collaboration‬‬ ‫‪with‬‬ ‫‪another‬‬ ‫‪Customs‬‬ ‫ﺠﻤرﻛﻴ ــﺔ ﻤ ــﺎ ﺒﺎﻟﻨﻴﺎﺒ ــﺔ ﻋ ــن أو ﺒﺎﻟﺘﻌ ــﺎون ﻤ ــﻊ إدارة ﺠﻤرﻛﻴ ــﺔ أﺨ ــرى‬ ‫اﻟﻤﺴﺎﻋدة اﻹدارﻴﺔ‬
‫‪Assistance‬‬ ‫‪administration for the proper application of‬‬
‫ﺒﻬـ ـ ــدف اﻟﺘطﺒﻴـ ـ ــق اﻟﺴـ ـ ــﻠﻴم ﻟﻘـ ـ ــﺎﻨون اﻟﺠﻤـ ـ ــﺎرك وﻟﻤﻨـ ـ ــﻊ اﻟﻤﺨﺎﻟﻔـ ـ ــﺎت‬ ‫اﻟﻤﺘﺒﺎدﻟﺔ‬
‫‪Customs law and for the prevention,‬‬
‫‪investigation and repression of Customs‬‬ ‫اﻟﺠﻤرﻛﻴﺔ واﻟﺘﺤﻘﻴق ﻓﻴﻬﺎ ٕواﺤﺒﺎطﻬﺎ‪.‬‬
‫‪offences.‬‬
‫‪N‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪Nairobi‬‬ ‫‪customs terms this term means the expression‬‬
‫‪Convention‬‬ ‫‪commonly used to refer to the international‬‬ ‫اﻟﻌﺎﻟﻤﻴﺔ‪ ،‬ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة اﻟﺘﻌﺒﻴـر اﻟﺸـﺎﺌﻊ اﻻﺴـﺘﺨدام ﻟﻠداﻟـﺔ ﻋﻠـﻰ‬
‫اﺘﻔﺎﻗﻴﺔ ﻨﻴروﺒﻲ )اﻟﻤﻌدﻟﺔ(‬
‫)‪(amended‬‬ ‫‪Convention on mutual administrative assistance‬‬ ‫اﻻﺘﻔﺎﻗﻴ ــﺔ اﻟدوﻟﻴ ــﺔ ﻟﻠﻤﺴ ــﺎﻋدة اﻹدارﻴ ــﺔ اﻟﻤﺘﺒﺎدﻟ ــﺔ ﻟﻤﻨ ــﻊ اﻟﻤﺨﺎﻟﻔ ــﺎت‬
‫‪for the prevention, investigation and repression‬‬
‫اﻟﺠﻤرﻛﻴــﺔ واﻟﺘﺤﻘﻴــق ﻓﻴﻬــﺎ ٕواﺤﺒﺎطﻬــﺎ‪ ،‬واﻟﻤﻌﺘﻤــدة ﻤــن ﻗﺒــﻝ ﻤﺠﻠــس‬
‫‪of Customs offences adopted by the Customs‬‬

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A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

Co-operation Council in Nairobi in 1977. .‫ ﻓﻲ ﻨﻴروﺒﻲ‬1977 ‫اﻟﺘﻌﺎون اﻟﺠﻤرﻛﻲ ﻋﺎم‬


International Convention on Mutual ‫اﻻﺘﻔﺎﻗﻴ ــﺔ اﻟدوﻟﻴ ــﺔ ﻟﻠﻤﺴ ــﺎﻋدة اﻹدارﻴ ــﺔ اﻟﻤﺘﺒﺎدﻟ ــﺔ ﻟﻤﻨ ــﻊ اﻟﻤﺨﺎﻟﻔ ــﺎت‬
Administrative Assistance for the prevention,
investigation and repression of Customs .(‫اﻟﺠﻤرﻛﻴﺔ واﻟﺘﺤﻘﻴق ﻓﻴﻬﺎ ٕواﺤﺒﺎطﻬﺎ )اﺘﻔﺎﻗﻴﺔ ﻨﻴروﺒﻲ‬
Nairobi offences (Nairobi Convention). ‫اﺘﻔﺎﻗﻴﺔ ﻨﻴروﺒﻲ‬
Convention
(Customs) For the text of this convention go to (‫)اﻟﺠﻤرﻛﻴﺔ‬
http://www.wcoomd.org/ie/En/Conventions/con ‫ﻟﻼطﻼع ﻋﻠﻰ ﻨص ﻫذﻩ اﻻﺘﻔﺎﻗﻴﺔ ﻴﻤﻛن اﻟذﻫﺎب إﻟﻰ‬
ventions.html http://www.wcoomd.org/ie/En/Conventions/con
ventions.html
The total amount of borrowing accumulated by ‫إﺠﻤﺎﻟﻲ اﻷﻤـواﻝ اﻟﻤﺘراﻛﻤـﺔ اﻟﻤﻘﺘرﻀـﺔ ﻤـن ﻗﺒـﻝ اﻟﺤﻛوﻤـﺔ وﻤـﺎ ﺘـزاﻝ‬
the government that is still outstanding. It is the
‫ وﻫــﻲ ﺒﺘﻌﺒﻴــر آﺨــر اﻟﻤﺒﻠــﻎ اﻟــذي ﺘــدﻴن ﺒــﻪ اﻟدوﻟــﺔ ﻟﻸﻓ ـراد‬.‫ﻤﺴــﺘﺤﻘﺔ‬
total amount that the government owes to ‫اﻟدﻴن اﻟﻘوﻤﻲ )اﻟدﻴن‬
National debt individuals and institutions. Each year the ‫ وﻴزﻴ ـ ــد اﻟ ـ ــدﻴن اﻟﻘ ـ ــوﻤﻲ ﻛ ـ ــﻝ ﺴ ـ ــﻨﺔ ﺒﻤﻘ ـ ــدار ﺼ ـ ــﺎﻓﻲ‬.‫واﻟﻤؤﺴﺴ ـ ــﺎت‬
national debt will rise by the amount of the (‫اﻟﻌﺎم‬
‫اﻟﻤﺘطﻠﺒﺎت اﻟﻨﻘدﻴﺔ ﻟﻠﻘطﺎع اﻟﻌﺎم وﻴﻨﺨﻔض ﺒﻤﻘدار اﻟﻤﺒﻠﻎ اﻟذي ﻴـﺘم‬
PSNCR, and fall by the amount of debt that is
paid off. .‫ﺴدادﻩ ﻤن اﻟدﻴن‬
Total level of expenditure in an economy. It will ً‫ وﻫــو ﻴﻌــﺎدﻝ أﻴﻀ ـﺎ‬.‫اﻟﻤﺴــﺘوى اﻹﺠﻤــﺎﻟﻲ ﻟﻺﻨﻔــﺎق ﻓــﻲ اﻗﺘﺼــﺎد ﻤــﺎ‬
National also be equivalent to the total level of output and
the total level of income in the economy. ‫اﻟﻤﺴــﺘوى اﻹﺠﻤــﺎﻟﻲ ﻟﻌﺎﺌــد اﻻﻗﺘﺼــﺎد واﻟﻤﺴــﺘوى اﻹﺠﻤــﺎﻟﻲ ﻟﻠــدﺨﻝ‬ ‫اﻹﻨﻔﺎق اﻟﻘوﻤﻲ‬
expenditure
.‫ﻓﻲ ﻫذا اﻻﻗﺘﺼﺎد‬
The sum of all types of income (wages, net ‫ ﺼـﺎﻓﻲ‬،‫ أرﺒـﺎح‬،‫ ﺼـﺎﻓﻲ اﻟﻔﺎﺌـدة‬،‫ﻤﺠﻤوع ﻛﺎﻓﺔ أﻨواع اﻟدﺨﻝ )أﺠـور‬
interest, profits, and net rental income) earned in
National Income a given time period by any type of economic ‫رﻴ ــﻊ اﻹﻴﺠ ــﺎر( اﻟﻤﺘﺤﺼ ــﻝ ﻓ ــﻲ ﻓﺘـ ـرة زﻤﻨﻴ ــﺔ ﻤﻌﻴﻨ ــﺔ ﻷي ﻨ ــوع ﻤ ــن‬ ‫اﻟدﺨﻝ اﻟﻘوﻤﻲ‬
agent (individuals or corporation). (‫اﻟﺠﻬﺎت اﻻﻗﺘﺼﺎدﻴﺔ )أﻓراداً وﻤؤﺴﺴﺎت‬
Total income of the residents of a country. It ‫ وﻫ ــﻲ ﺘﺸ ــﻤﻝ ﻛﺎﻓ ــﺔ اﻟ ــدﻓﻌﺎت‬.‫إﺠﻤ ــﺎﻟﻲ دﺨ ــﻝ اﻟﺴ ــﻛﺎن ﻓ ــﻲ ﺒﻠ ــد ﻤ ــﺎ‬
National income includes all payments for factors of production,
‫اﻟﻤﺘﻌﻠﻘــﺔ ﺒﻌواﻤــﻝ اﻹﻨﺘــﺎج واﻟﺴ ـرﻴﻊ وﺼــﺎﻓﻲ اﻟــدﺨﻝ اﻟﻤﺘﺤﺼــﻝ ﻤــن‬ ‫ﺤﺴﺎﺒﺎت اﻟدﺨﻝ اﻟﻘوﻤﻲ‬
accounts rents and net overseas income but not transfer
payments.

Tel: 00442071937439 ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ www.pbf.org.ps :‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‬


Fax: 00442076919431 ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ info@pbf.org.ps :‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫ﺨﺎرج اﻟدوﻟﺔ ﺒﺎﺴﺘﺜﻨﺎء اﻟﻤدﻓوﻋﺎت اﻟﺘﺤوﻴﻠﻴﺔ‪.‬‬


‫‪The level of unemployment that still exists in‬‬ ‫ﻫو ﻤﻌدﻝ اﻟﺒطﺎﻟﺔ اﻟذي ﻴﺒﻘـﻰ ﻤوﺠـودًا ﻓـﻲ اﻻﻗﺘﺼـﺎد ﻋﻨـدﻤﺎ ﻴﻛـون‬
‫‪the economy when the labour market is in‬‬
‫‪equilibrium. This will usually be equivalent to‬‬ ‫ﺴــوق اﻟﻌﻤــﻝ ﻤﺘوازﻨ ـﺎً‪ .‬وﻴﻛــﺎﻓﺊ ﻫــذا اﻟﻤﻌــدﻝ ﻋــﺎدة ﻤﻌــدﻝ اﻟﺒطﺎﻟــﺔ‬
‫‪Natural rate of‬‬ ‫‪the level of voluntary unemployment as at‬‬ ‫اﻻﺨﺘﻴﺎرﻴﺔ ﺤﻴث أﻨﻪ ﻓﻲ ﺤﺎﻟﺔ اﻟﺴوق اﻟﻤﺘوازﻨـﺔ ﺘﺘـوﻓر وظﻴﻔـﺔ ﻟﻛـﻝ‬ ‫اﻟﻤﻌدﻝ اﻟطﺒﻴﻌﻲ ﻟﻠﺒطﺎﻟﺔ‬
‫‪unemployment‬‬ ‫‪equilibrium everyone who wants a job has got‬‬
‫ﻤـن ﻴرﻴــد اﻟﻌﻤــﻝ‪ .‬وﻴـرى ﻓرﻴــدﻤﺎن أن اﻟطرﻴﻘــﺔ اﻟوﺤﻴـدة ﻟﺨﻔــض ﻫــذا‬
‫‪one. Friedman argued that the only way to‬‬
‫‪reduce the natural rate would be to use supply-‬‬ ‫اﻟﻤﻌدﻝ اﻟطﺒﻴﻌﻲ ﻫﻲ اﺘﺒﺎع اﻟﺴﻴﺎﺴﺎت ﺠﺎﻨب اﻟﻌرض‪.‬‬
‫‪side policies.‬‬
‫‪Natural Rate of‬‬
‫‪That rate of unemployment where there is‬‬ ‫ﻫ ــو ﻤﻌ ــدﻝ اﻟﺒطﺎﻟـ ــﺔ اﻟ ــذي ﻴﻨﻌـ ــدم ﻋﻨ ــدﻩ اﻟﻀـ ــﻐط ﻋﻠ ــﻰ اﻷﺴـ ــﻌﺎر‬
‫‪neither upward nor downward pressure on‬‬ ‫اﻟﻤﻌدﻝ اﻟطﺒﻴﻌﻲ ﻟﻠﺒطﺎﻟﺔ‬
‫‪Unemployment‬‬
‫‪prices.‬‬ ‫ﺼﻌودًا وﻫﺒوطًﺎ‪.‬‬

‫‪Needs‬‬
‫‪Goods and services essential for human‬‬ ‫اﻟﺴﻠﻊ واﻟﺨدﻤﺎت اﻟﻀرورﻴﺔ ﻟﺒﻘﺎء اﻹﻨﺴﺎن‬ ‫اﻟﺤﺎﺠﺎت‬
‫‪survival.‬‬
‫‪A set of consumption bundles (points) relative‬‬ ‫ﻤﺠﻤوﻋــﺔ ﻤــن اﻟﻨﻘــﺎط اﻻﺴــﺘﻬﻼﻛﻴﺔ ﺘﺘﻌﻠــق ﺒﻬﺒــﺔ ﻤﺒدﺌﻴــﺔ أو ﺠﺎرﻴــﺔ‬
‫‪to an initial or current endowment where one or‬‬
‫‪Negotiation Space‬‬ ‫‪all consumers can be made better off through‬‬ ‫ﻴﺤﺼ ــﻝ ﻓﻴﻬ ــﺎ ﻤﺴ ــﺘﻬﻠك أو ﺠﻤﻴ ــﻊ اﻟﻤﺴ ــﺘﻬﻠﻛﻴن ﻋﻠ ــﻰ اﻟرﺨ ــﺎء ﻤ ــن‬ ‫ﻤﺴﺎﺤﺔ اﻟﺘداوﻝ‬
‫‪trade without harming any other consumers.‬‬ ‫ﺨﻼﻝ اﻟﻤﺘﺎﺠرة دون اﻹﻀرار ﺒﺎﻟﻤﺴﺘﻬﻠﻛﻴن اﻵﺨرﻴن‪.‬‬
‫‪Net assets/equity is the residual interest in the‬‬ ‫ﺼــﺎﻓﻲ اﻷﺼــوﻝ‪/‬ﺤﻘــوق اﻟﻤﻠﻛﻴــﺔ ﻫــو اﻟﺤﺼــﺔ اﻟﻤﺘﺒﻘﻴــﺔ ﻓــﻲ أﺼــوﻝ‬
‫‪assets of the entity after deducting all its‬‬ ‫ﺼﺎﻓﻲ اﻷﺼوﻝ‪/‬ﺤﻘوق‬
‫‪Net assets/equity‬‬ ‫اﻟﻛﻴﺎن ﺒﻌد طرح ﻛﺎﻓـﺔ اﻟﻤطﻠوﺒـﺎت‪ .‬وﻴﻤﻛـن أن ﺘﻛـون ﻗﻴﻤـﺔ ﺼـﺎﻓﻲ‬
‫‪liabilities. Net assets/equity may be positive or‬‬ ‫اﻟﻤﻠﻛﻴﺔ‬
‫‪negative.‬‬ ‫اﻷﺼوﻝ‪/‬ﺤﻘوق اﻟﻤﻠﻛﻴﺔ إﻴﺠﺎﺒﻴﺔً أو ﺴﻠﺒﻴﺔ‪ً.‬‬

‫‪Net Investment‬‬
‫‪Investment exclusive of replacement of‬‬ ‫ﻗﻴﻤﺔ اﻻﺴﺘﺜﻤﺎر ﺒﺎﺴﺘﺜﻨﺎء ﻗﻴﻤﺔ رأس اﻟﻤﺎﻝ اﻟﻤﺴﺘﻬﻠك‪.‬‬ ‫ﺼﺎﻓﻲ اﻻﺴﺘﺜﻤﺎر‬
‫‪depreciated capital.‬‬
‫‪Net surplus/deficit comprises the following‬‬ ‫ﻴﺘﻛون ﺼﺎﻓﻲ اﻟﻔﺎﺌض‪/‬اﻟﻌﺠز ﻤﻤﺎ ﻴﻠﻲ‪:‬‬
‫‪components:‬‬
‫‪Net surplus/deficit‬‬ ‫;‪(a) Surplus or deficit from ordinary activities‬‬ ‫)أ( اﻟﻔﺎﺌض أو اﻟﻌﺠز اﻟﻤﺘﺤﺼﻝ ﻤن اﻷﻨﺸطﺔ اﻻﻋﺘﻴﺎدﻴﺔ؛‬ ‫ﺼﺎﻓﻲ اﻟﻔﺎﺌض‪/‬اﻟﻌﺠز‬
‫‪and‬‬ ‫)ب( اﻟﺒﻨود ﻏﻴر اﻻﻋﺘﻴﺎدﻴﺔ‬
‫‪(b) Extraordinary items.‬‬

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A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

GDP measured at current prices. ‫ﻫو إﺠﻤﺎﻟﻲ اﻟﻨﺎﺘﺞ اﻟﻤﺤﻠﻲ وﻓﻘًﺎ ﻟﻸﺴﻌﺎر اﻟﺠﺎرﻴﺔ‬ ‫إﺠﻤﺎﻟﻲ اﻟﻨﺎﺘﺞ اﻟﻤﺤﻠﻲ‬
Nominal GDP
‫اﻻﺴﻤﻲ‬
Nominal Interest The interest rate published as part of a debt ‫ﻫو ﻤﻌدﻝ اﻟﻔﺎﺌدة اﻟﻤﻨﺸور ﻛﺠزء ﻤن ﻋﻘد دﻴن؟‬ ‫ﻤﻌدﻝ اﻟﻔﺎﺌدة اﻻﺴﻤﻲ‬
Rate contract.
Non-Durable
Goods that tend to be immediately consumed or ‫اﻟﺴﻠﻊ اﻟﺘﻲ ﺘﺴﺘﻬﻠك ﻤﺒﺎﺸرة أو اﻟﺘﻲ ﺘﻨﺘﺞ ﺨدﻤﺎت اﺴﺘﻬﻼﻛﻴﺔ‬
deliver consumption services over a short period ‫اﻟﺴﻠﻊ ﻏﻴ ار ﻟﻤﻌﻤرة‬
Goods
of time. .‫ﻟﻔﺘرة ﻗﺼﻴرة ﻤن اﻟزﻤن‬
Non-Income Something of value that does not generate ‫ﺸﻲء ذو ﻗﻴﻤﺔ ﻻ ﻴوﻟد دﺨﻼً أو ﺘدﻓﻘﺎً ﻟﻺﻴرادات‬ ‫اﻷﺼﻝ ﻏﻴر اﻟﻤﻨﺘﺞ ﻟﻠدﺨﻝ‬
Producing Asset any income or revenue stream.
A good where quantity demanded increases ‫ﺴﻠﻊ ﻴزداد اﻟطﻠب ﻋﻠﻴﻬﺎ ﻋﻨد ازدﻴﺎد دﺨﻝ اﻟﻤﺴﺘﻬﻠك )ﺒﺤﻴث ﺘﻛون‬
Normal (Current) when consumer income increases (a direct
.(‫ﻫﻨﺎك ﻋﻼﻗﺔ ﻤﺒﺎﺸرة ﺒﻴن اﻟدﺨﻝ واﻟطﻠب ﻋﻠﻴﻬﺎ‬ (‫اﻟﺴﻠﻊ اﻟﻌﺎدﻴﺔ )اﻟﺠﺎرﻴﺔ‬
Yield relationship between quantity demanded and
income).
O
Ocean or Overseas Freight - Covers ocean liner ‫ﺘﻐطــﻲ أﺠـرة ﺨــط اﻟﺸــﺤن اﻟﺒﺤــري ﻤــن ﻤﻴﻨــﺎء اﻟﺘﺼــدﻴر إﻟــﻰ ﻤﻴﻨــﺎء‬ ‫أﺠرة اﻟﺸﺤن ﻋﺒر اﻟﻤﺤﻴط‬
O/Frt. freight from the port of export to the port of
import. .‫اﻻﺴﺘﻴراد‬ ‫أو أﻋﺎﻟﻲ اﻟﺒﺤﺎر‬
Where resources do not freely move from one .‫ﻨظــﺎم ﻻ ﻴﻤﻛــن ﻟﻠﻤ ـوارد ﻓﻴــﻪ اﻟﺘﻨﻘــﻝ ﺒﺤرﻴــﺔ ﻤــن ﻏــرض إﻟــﻰ آﺨــر‬
purpose to another. It is particularly a problem
with labour as people often find it difficult to ‫وﻫﻲ ﺘﻤﺜﻝ ﻤﺸﻛﻠﺔ ﺨﺎﺼـﺔ ﻟﻠﻌﻤﺎﻟـﺔ ﺤﻴـث ﻴﺠـد اﻷﺸـﺨﺎص ﺼـﻌوﺒﺔ‬
Occupational switch rapidly from one job to another. This is ‫ وﻴﻛــون ﻤــرد ﻫــذا إﻟــﻰ ﻛــون‬.‫ﻓــﻲ اﻟﺘﺤــوﻝ ﻤــن وظﻴﻔــﺔ إﻟــﻰ أﺨــرى‬ ‫ﻋدم ﻗﺎﺒﻠﻴﺔ اﻻﻨﺘﻘﺎﻝ ﺒﻴن‬
usually because their skills are very specific and
immobility ‫ﻤﻬﺎراﺘﻬم ﻤﺘﺨﺼﺼﺔ ﻓـﻲ ﻤﺠـﺎﻝ ﻤﺤـدد ﺠـدًا وﻴﺤﺘـﺎﺠون إﻟـﻰ إﻋـﺎدة‬ ‫اﻟﻤﻬن‬
they will need retraining to be able to switch to a
different job. It may therefore be a cause of ‫ وﻫـو ﻟـذﻟك ﻴﻤﻛـن أن‬.‫ﺘدرﻴب ﻟﻠﺘﻤﻛن ﻤـن اﻻﻨﺘﻘـﺎﻝ إﻟـﻰ ﻋﻤـﻝ آﺨـر‬
unemployment. .‫ﻴﻤﺜﻝ ﺴﺒﺒﺎً ﻤن أﺴﺒﺎب اﻟﺒطﺎﻟﺔ‬
It is common practice for shipping companies to ‫ﻤ ــن اﻟﻤﻤﺎرﺴ ــﺎت اﻟﻤﻌﺘ ــﺎدة ﻟ ــدى ﺸ ــرﻛﺎت اﻟﺸ ــﺤن ﺘﺨﻔ ــﻴض أﺠ ــور‬
Ocean Freight reduce their normal freight charges for regular
‫اﻟﺸــﺤن اﻟﻤﻌﺘــﺎدة ﻟــدﻴﻬﺎ ﻟﻤﺴــﺘوردي اﻟﻛﻤﻴــﺎت اﻟﻛﺒﻴ ـرة أو اﻟﻤﺘواﺼــﻠﺔ‬ ‫أﺠور اﻟﺸﺤن اﻟﺒﺤري‬
Charges and large volume importers. Importers may
receive a discount on a particular shipment or

Tel: 00442071937439 ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ www.pbf.org.ps :‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‬


Fax: 00442076919431 ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ info@pbf.org.ps :‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪receive a freight rebate accumulated over a‬‬ ‫ﺒﺎﻨﺘظ ــﺎم‪ .‬ﺤﻴ ــث ﻴﺤﺼ ــﻝ اﻟﻤﺴ ــﺘوردون ﻋﻠ ــﻰ ﺨﺼ ــم ﻋﻠ ــﻰ ﺸ ــﺤﻨﺔ‬
‫‪number of importations.‬‬
‫ﻤﺤددة أو ﻋﻠﻰ ﺘﺨﻔﻴض ﻓـﻲ أﺠـرة اﻟﺸـﺤن ﻴﺘـراﻛم ﻋﻠـﻰ ﻤـدى ﻋـدد‬
‫ﻤﻌﻴن ﻤن اﻟﺸﺤﻨﺎت‪.‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪customs terms this term means a Customs office‬‬
‫‪where goods are imported or exported in the‬‬ ‫اﻟﻌﺎﻟﻤﻴ ــﺔ‪ ،‬ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة ﻤﻛﺘﺒـ ـﺎً ﺠﻤرﻛﻴـ ـﺎً ﺘﻤ ــر ﻋﺒـ ـرﻩ اﻟﺒﻀ ــﺎﺌﻊ‬
‫‪Office en route‬‬ ‫‪course of a Customs transit operation.‬‬ ‫اﻟﻤﺴﺘوردة أو اﻟﻤﺼدرة ﻓﻲ إطﺎر ﻋﻤﻠﻴﺔ ﺘراﻨزﻴت ﺠﻤرﻛﻴﺔ‪.‬‬
‫ﻤﻛﺘب ﻓﻲ اﻟﻤﺴﺎر‬
‫‪See: Annex E.1. to the Kyoto Convention of‬‬
‫‪1974 and Specific Annex E,‬‬ ‫راﺠﻊ‪ :‬اﻟﻤﻠﺤق ﻫـ‪ 1.‬اﻟﺨﺎص ﺒﺎﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو ﻟﻌـﺎم ‪ 1974‬واﻟﻤﻠﺤـق‬
‫‪Chapter 1 of the revised Kyoto Convention.‬‬ ‫اﻟﺨﺎص ﻫـ‪ ،‬اﻟﻔﺼﻝ ‪ 1‬ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‪.‬‬
‫‪A market structure with only a few firms in a‬‬ ‫ﺸﻛﻝ ﻤن أﺸﻛﺎﻝ ﻫﻴﻛﻴﻠﻴﺔ اﻟﺴوق ﻴﺘﻤﻴز ﺒوﺠود ﻋدد ﻗﻠﻴﻝ ﻤـن‬
‫‪Oligopoly‬‬ ‫‪given industry.‬‬ ‫اﺤﺘﻛﺎر اﻟﻘﻠﺔ‬
‫اﻟﻤﻨﺸﺂت اﻟﺘﻲ ﺘﺘﺤﻛم ﺒﺼﻨﺎﻋﺔ ﻤﻌﻴﻨﺔ‪.‬‬
‫‪The value of a resource applied to its next best‬‬ ‫ﻗﻴﻤـ ــﺔ ﻤـ ــورد ﻤـ ــﺎ ﻋﻨـ ــد اﺴـ ــﺘﻌﻤﺎﻟﻪ ﻓـ ــﻲ ﺜـ ــﺎﻨﻲ أﻓﻀـ ــﻝ اﻟﺒـ ــداﺌﻝ‬
‫‪Opportunity Cost‬‬ ‫‪use.‬‬ ‫ﺘﻛﻠﻔﺔ اﻟﻔرﺼﺔ اﻟﺒدﻴﻠﺔ‬
‫اﻟﻤﺘﺎﺤﺔ ﻻﺴﺘﺨداﻤﻪ‬
‫‪Under the Common Customs Law for the Arab‬‬ ‫وﻓﻘ ـﺎً ﻟﻘــﺎﻨون اﻟﺠﻤــﺎرك اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ‪ ،‬ﺘﻌﻨــﻲ ﻋﺒــﺎرة‬
‫”‪States of the Gulf the term “origin of the goods‬‬
‫‪Origin of goods‬‬ ‫‪means the producing country, whether these‬‬ ‫"ﻤﻨﺸــﺄ اﻟﺒﻀــﺎﻋﺔ" اﻟﺒﻠــد اﻟﻤﻨــﺘﺞ‪ ،‬ﺴ ـواء ﻛﺎﻨــت ﻫــذﻩ اﻟﺒﻀــﺎﺌﻊ ﻤ ـوارد‬ ‫ﻤﻨﺸﺄ اﻟﺒﻀﺎﺌﻊ‬
‫‪goods are natural resources, agricultural crops or‬‬ ‫طﺒﻴﻌﻴﺔ‪ ،‬أو ﻤﺤﺎﺼﻴﻝ زراﻋﻴﺔ أو ﻤﻨﺘﺠﺎت ﺤﻴواﻨﻴﺔ أو ﺼﻨﺎﻋﻴﺔ‪.‬‬
‫‪animal or industrial products.‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪customs terms this term means a Customs‬‬
‫‪Outright‬‬ ‫‪procedure applicable to goods which, being in‬‬ ‫اء ﺠﻤرﻛﻴ ـًﺎ ﻴطﺒــق ﻋﻠــﻰ اﻟﺒﻀــﺎﺌﻊ‬
‫اﻟﻌﺎﻟﻤﻴــﺔ‪ ،‬ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة إﺠ ـر ً‬
‫‪exportation‬‬ ‫‪free circulation, leave the Customs territory and‬‬ ‫اﻟﺘﻲ ﺘﻐﺎدر اﻟﻨطـﺎق اﻟﺠﻤرﻛـﻲ‪ ،‬ﻓـﻲ ﺤـﺎﻝ اﻟﺘـداوﻝ اﻟﺤـر‪ ،‬وﻴـراد ﻟﻬـﺎ‬ ‫اﻟﺘﺼدﻴر اﻟﺘﺎم‬
‫‪are intended to remain permanently outside it.‬‬
‫أن ﺘﺒﻘﻰ ﺨﺎرﺠﻪ ﺒﺼﻔﺔ داﺌﻤﺔ‪.‬‬
‫‪See: Specific Annex C, Chapter 1 of the revised‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪Kyoto Convention.‬‬
‫اﻨظر‪ :‬اﻟﻤﻠﺤق اﻟﺨﺎص ﺠـ‪ ،‬اﻟﻔﺼﻝ ‪ 1‬ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‪.‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪customs terms this term means the Customs‬‬
‫‪procedure under which goods which are in free‬‬ ‫اﻟﻌﺎﻟﻤﻴﺔ‪ ،‬ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة اﻹﺠراء اﻟﺠﻤرﻛﻲ اﻟـذي ﻴﻤﻛـن ﺒﻤوﺠﺒـﻪ‬
‫‪circulation in a Customs territory may be‬‬ ‫ﺘﺼدﻴر ﺒﻀﺎﻋﺔ ﻤﺎ ﺤرة اﻟﺘداوﻝ ﻓﻲ ﻨطﺎق ﺠﻤرﻛﻲ ﻤﻌـﻴن ﺘﺼـدﻴ اًر‬
‫‪Outward‬‬ ‫‪temporarily exported for manufacturing,‬‬
‫ﻤؤﻗﺘًﺎ ﻟﻴﺘم ﺘﺼﻨﻴﻌﻬﺎ أو ﻤﻌﺎﻟﺠﺘﻬـﺎ أو ﺼـﻴﺎﻨﺘﻬﺎ ﺜـم إﻋـﺎدة اﺴـﺘﻴرادﻫﺎ‬
‫‪processing‬‬ ‫‪processing or repair abroad and then re-imported‬‬ ‫اﻟﻤﻌﺎﻟﺠﺔ اﻟﺨﺎرﺠﻴﺔ‬
‫‪with total or partial exemption from import‬‬ ‫ﻤﻊ إﻋﻔﺎﺌﻬﺎ ﺒﺼورة ﺘﺎﻤﺔ أو ﺠزﺌﻴﺔ ﻤن ﻀراﺌب ورﺴوم اﻻﺴﺘﻴراد‪.‬‬
‫‪duties and taxes.‬‬

‫‪See: Specific Annex F, Chapter 2 of the revised‬‬ ‫راﺠﻊ‪ :‬اﻟﻤﻠﺤق اﻟﺨﺎص و‪ ،‬اﻟﻔﺼﻝ ‪ 2‬ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‪.‬‬
‫‪Kyoto Convention.‬‬
‫‪P‬‬
‫‪p.a.‬‬ ‫)‪per annum (yearly - 12 months‬‬ ‫ﺴﻨوﻴًﺎ )ﻛﻝ ‪ 12‬ﺸﻬ ًار(‬ ‫ﺴﻨوﻴﺎً‬
‫‪-- A weighted average of prices based on current‬‬ ‫ﻤﺘوﺴـ ــط ﻤـ ــرﺠﺢ ﻟﻸﺴـ ــﻌﺎر ﺒﻨـ ــﺎء ﻋﻠـ ــﻰ أﻨﻤـ ــﺎط اﻹﻨﻔـ ــﺎق اﻟﺠﺎرﻴـ ــﺔ‪.‬‬
‫‪expenditure patterns. Also known as the GDP‬‬
‫‪Paasche Index‬‬ ‫‪(or Implicit Price) Deflator.‬‬ ‫وﻴﻌــرف أﻴﻀ ـﺎً ﺒﺎﺴــم إﺠﻤــﺎﻟﻲ اﻟــدﺨﻝ اﻟﻘــوﻤﻲ )أو ﻋﺎﻤــﻝ اﻨﻛﻤــﺎش‬ ‫ﻤؤﺴر ﺒﺎش‬
‫اﻷﺴﻌﺎر اﻟﻀﻤﻨﻲ(‬
‫‪Under the Common Customs Law for the Arab‬‬ ‫وﻓﻘ ـﺎً ﻟﻘــﺎﻨون اﻟﺠﻤــﺎرك اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ‪ ،‬ﺘﻌﻨــﻲ ﻋﺒــﺎرة‬
‫”‪States of the Gulf the term “packing costs‬‬
‫‪means the cost of all packing and coverings‬‬ ‫"ﺘﻛـ ـ ــﺎﻟﻴف اﻟﺘوﻀـ ـ ــﻴب" ﺘﻛﻠﻔـ ـ ــﺔ ﺠﻤﻴـ ـ ــﻊ أﻋﻤـ ـ ــﺎﻝ اﻟﺘﻌﺒﺌـ ـ ــﺔ واﻟﺘﻐﻠﻴـ ـ ــف‬
‫‪packing costs‬‬ ‫”‪(excluding instruments of international traffic‬‬ ‫)ﺒﺎﺴ ــﺘﺜﻨﺎء وﺴ ــﺎﺌﻝ اﻟﻤ ــرور اﻟ ــدوﻟﻲ( ﺴـ ـواء ﻛﺎﻨ ــت ﺘﺘﻌﻠ ــق ﺒﺘﻛﻠﻔ ــﺔ‬ ‫ﺘﻛﺎﻟﻴف اﻟﺘوﻀﻴب‬
‫‪whether for he labour or the materials used for‬‬
‫اﻷﻴــدي اﻟﻌﺎﻤﻠــﺔ أو اﻟﻤ ـواد اﻟﻤﺴــﺘﺨدﻤﺔ ﻓــﻲ ﺘﻌﺒﺌــﺔ اﻟﺒﻀــﺎﺌﻊ ﺒﺸــﻛﻝ‬
‫‪placing the goods in packing suitable for‬‬
‫‪shipping to the GCC states.‬‬ ‫ﻤﻨﺎﺴب ﻟﺸﺤﻨﻬﺎ إﻟﻰ دوﻝ اﻟﺨﻠﻴﺞ اﻟﻌرﺒﻲ‪.‬‬
‫‪Packings‬‬ ‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬ ‫ﻤواد اﻟﺘﻌﺒﺌﺔ‬
‫‪customs terms this term means all articles and‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪materials used, or to be used, in the state in‬‬ ‫اﻟﻌﺎﻟﻤﻴﺔ‪ ،‬ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة ﺠﻤﻴﻊ اﻟﻤـواد واﻷﺸـﻴﺎء اﻟﻤﺴـﺘﺨدﻤﺔ‪ ،‬أو‬
‫‪which they are imported, to pack, protect, stow‬‬
‫‪or separate goods, excluding packing materials‬‬ ‫اﻟﺘﻲ ﺴﻴﺘم اﺴـﺘﺨداﻤﻬﺎ‪ ،‬ﺒﺤﺎﻟﺘﻬـﺎ اﻟﺘـﻲ اﺴـﺘوردت ﺒﻬـﺎ‪ ،‬ﻓـﻲ ﺘﻌﺒﺌـﺔ أو‬
‫‪such as straw, paper, glass wool, shavings, etc.,‬‬ ‫ﺤﻤﺎﻴـ ــﺔ أو ﺘﺼـ ــﻨﻴف أو ﻓﺼـ ــﻝ اﻟﺒﻀـ ــﺎﺌﻊ‪ ،‬ﺒﺎﺴـ ــﺘﺜﻨﺎء ﻤ ـ ـواد اﻟﺘﻌﺒﺌـ ــﺔ‬
‫‪when imported in bulk. Containers and pallets‬‬
‫ﻛــﺎﻟﻘش واﻟــورق واﻟﺼــوف اﻟزﺠــﺎﺠﻲ واﻟﻘﺸــﺎرة اﻟــﺦ‪ ،‬ﻋﻨــد اﺴــﺘﻴرادﻫﺎ‬
‫‪are also excluded.‬‬
‫ﺴﺎﺌﺒﺔ‪ .‬ﻛﻤﺎ ﺘﺴﺘﺜﻨﻰ ﻤن ذﻟك اﻟﺤﺎوﻴﺎت وﻤﻨﺼﺎت اﻟﺘﺤﻤﻴﻝ‪.‬‬
‫‪Notes‬‬
‫‪1. Temporary admission facilities for packings‬‬
‫‪are dealt with in the Customs Convention on the‬‬ ‫ﻤﻼﺤظﺎت‪:‬‬
‫‪temporary importation of packings, and in‬‬ ‫‪ .1‬ﺘم ﺘﻨﺎوﻝ أﺤﻛﺎم ﺘﺴﻬﻴﻼت اﻹدﺨـﺎﻝ اﻟﻤؤﻗـت ﻟﻤـواد اﻟﺘﻌﺒﺌـﺔ ﻓـﻲ‬
‫‪Annex B.3. to the Istanbul Convention.‬‬
‫‪2. The Convention on the valuation of goods for‬‬ ‫اﻻﺘﻔﺎﻗﻴ ــﺔ اﻟﺠﻤرﻛﻴ ــﺔ ﻟﻼﺴ ــﺘﻴراد اﻟﻤؤﻗ ــت ﻟﻤـ ـواد اﻟﺘﻌﺒﺌ ــﺔ‪ ،‬وﻓ ــﻲ‬
‫‪Customs purposes and the Agreement on‬‬ ‫اﻟﻤﻠﺤق ب‪ 3.‬ﻤن اﺘﻔﺎﻗﻴﺔ اﺴﺘﻨﺒوﻝ‪.‬‬
‫‪Implementation of Article VII of the GATT‬‬
‫‪1994 (commonly referred to as the WTO‬‬ ‫‪ .2‬ﺘﺤﺘــوي اﺘﻔﺎﻗﻴــﺔ ﺘﻘﻴــﻴم اﻟﺒﻀــﺎﺌﻊ ﻟﻸﻏ ـراض اﻟﺠﻤرﻛﻴــﺔ واﺘﻔﺎﻗﻴــﺔ‬
‫‪Agreement on Customs Valuation) contains‬‬ ‫ﺘﻨﻔﻴــذ اﻟﻤــﺎدة اﻟﺴــﺎﺒﻌﺔ ﻤــن اﺘﻔﺎﻗﻴــﺔ اﻟﺠــﺎت ‪) 1994‬اﻟﺘــﻲ ﻴﺸــﺎر‬
‫‪provisions dealing with the treatment of‬‬
‫ﻟﻬ ـ ــﺎ ﻋ ـ ــﺎدة ﺒﺎﺴ ـ ــم اﺘﻔﺎﻗﻴ ـ ــﺔ ﻤﻨظﻤ ـ ــﺔ اﻟﺘﺠ ـ ــﺎرة اﻟدوﻟﻴ ـ ــﺔ ﻟﻠﺘﻘﻴ ـ ــﻴم‬
‫‪packings for valuation purposes.‬‬
‫‪3. General Rule 5 (b) for the Interpretation of‬‬ ‫اﻟﺠﻤرﻛــﻲ( أﺤﻛﺎﻤ ـﺎً ﺘﺘﻨــﺎوﻝ ﻛﻴﻔﻴــﺔ اﻟﺘﻌــﺎطﻲ ﻤــﻊ ﻤ ـواد اﻟﺘﻌﺒﺌــﺔ‬
‫‪the‬‬ ‫‪Harmonized‬‬ ‫‪System‬‬ ‫‪(International‬‬ ‫ﺒﺎﻟﻨﺴﺒﺔ ﻷﻏراض اﻟﺘﻘﻴﻴم اﻟﺠﻤرﻛﻲ‪.‬‬
‫‪Convention on the Harmonized Commodity‬‬
‫‪Description and Coding System) contains‬‬ ‫‪ .3‬ﺘﺤﺘ ـ ــوي اﻟﻘﺎﻋ ـ ــدة اﻟﻌﺎﻤ ـ ــﺔ ‪) 5‬ب( اﻟﺨﺎﺼ ـ ــﺔ ﺒﺘﻔﺴ ـ ــﻴر اﻟﻨظ ـ ــﺎم‬
‫‪provisions on the tariff classification of packing‬‬ ‫اﻟﻤوﺤد )اﻻﺘﻔﺎﻗﻴﺔ اﻟدوﻟﻴﺔ ﻟﻠﻨظﺎم اﻟﻤوﺤد ﻓـﻲ ﺘوﺼـﻴف وﺘرﻤﻴـز‬
‫‪materials and packing containers‬‬
‫‪4. In the case of specific duties and taxes, the‬‬ ‫اﻟﺴــﻠﻊ( أﺤﻛﺎﻤ ـﺎً ﺘﺨــص ﺘﺼــﻨﻴﻔﺎت اﻟﺘﻌرﻓــﺔ اﻟﺠﻤرﻛﻴــﺔ اﻟﺨﺎﺼــﺔ‬
‫‪weight of packings is included in the dutiable‬‬ ‫ﺒﻤواد اﻟﺘﻌﺒﺌﺔ واﻟﺤﺎوﻴﺎت‪.‬‬
‫‪weight, gross weight or net weight, as the case‬‬
‫‪may be.‬‬ ‫‪ .4‬ﻓـ ــﻲ اﻟﺤـ ــﺎﻻت اﻟﺘـ ــﻲ ﺘطﺒـ ــق ﻓﻴﻬـ ــﺎ رﺴـ ــوم ﺠﻤرﻛﻴـ ــﺔ وﻀ ـ ـراﺌب‬
‫ﺨﺎﺼــﺔ‪ ،‬ﻴﺤﺴــب وزن ﻤـواد اﻟﺘﻌﺒﺌــﺔ ﻀــﻤن اﻟــوزن اﻟــذي ﺘطﺒــق‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫اﻟﺤﺎﻝ‪.‬‬
‫ً‬ ‫ﻋﻠﻴﻪ اﻟرﺴوم‪ ،‬ﺼﺎﻓﻴًﺎ أو إﺠﻤﺎﻟﻴًﺎ‪ ،‬وﻓق ﻤﻘﺘﻀﻰ‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪customs terms this term means a device on the‬‬
‫‪deck of which a quantity of goods can be‬‬ ‫اﻟﻌﺎﻟﻤﻴ ــﺔ‪ ،‬ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة وﺴ ــﻴﻠﺔ ﻋﻠ ــﻰ ﺴ ــطﺢ اﻟﺴ ــﻔﻴﻨﺔ ﻴﻤﻛ ــن‬
‫‪assembled to form a unit load for the purpose of‬‬ ‫ﺒواﺴطﺘﻬﺎ ﺘﺠﻤﻴﻊ ﻛﻤﻴﺔ ﻤن اﻟﺒﻀﺎﻋﺔ ﻟﺘﺸﻛﻴﻝ وﺤـدة ﺤﻤوﻟـﺔ ﺒﻬـدف‬
‫‪transporting it, or of handling or stacking it with‬‬
‫ﻨﻘﻠﻬﺎ أو ﻤﻨﺎوﻟﺘﻬﺎ أو ﺘﻛدﻴﺴـﻬﺎ ﺒﻤﺴـﺎﻋدة آﻟﻴـﺎت ﻤﻴﻛﺎﻨﻴﻛﻴـﺔ‪ .‬وﺘﺘـﺄﻟف‬
‫‪the assistance of mechanical appliances. This‬‬
‫‪device is made up of two decks separated by‬‬ ‫ﻫــذﻩ اﻟﻤﻨﺼــﺔ ﻤــن ﺴــطﺤﻴن ﺘﻔﺼــﻝ ﺒﻴﻨﻬﻤــﺎ ﺤواﻤــﻝ‪ ،‬أو ﻤــن ﺴــطﺢ‬
‫‪Pallet‬‬ ‫‪bearers, or of a single deck supported by feet; its‬‬ ‫واﺤد ﺘدﻋﻤﻪ ﻗﺎﻋدة؛ وﻴﺘم ﺨﻔض ارﺘﻔﺎﻋﻬﺎ اﻹﺠﻤﺎﻟﻲ إﻟﻰ أدﻨﻰ ﺤـد‬ ‫ﻤﻨﺼﺔ اﻟﺘﺤﻤﻴﻝ‬
‫‪overall height is reduced to the minimum‬‬
‫‪compatible with handling by fork lift trucks or‬‬ ‫ﻤﻤﻛن ﻴﺘواﻓق ﻤﻊ ﻤﺘطﻠﺒﺎت اﻟﻤﻨﺎوﻟﺔ ﺒﺎﻟراﻓﻌـﺔ اﻟﺸـوﻛﻴﺔ أو ﺸـﺎﺤﻨﺎت‬
‫‪pallet trucks; it may or may not have a‬‬ ‫اﻟﻤﻨﺼﺎت؛ وﻗد ﻴﻛون ﻟﻬﺎ ﻫﻴﻛﻝ ﻋﻠوي‪.‬‬
‫‪superstructure.‬‬

‫‪Note: This item is defined in Annex B.3. to the‬‬ ‫ﻤﻼﺤظــﺔ‪ :‬ﻫــذا اﻟﻤﺼــطﻠﺢ ﻤﻌــرف ﻓــﻲ اﻟﻤﻠﺤــق ب‪ 3.‬ﻤــن اﺘﻔﺎﻗﻴــﺔ‬
‫‪Istanbul Convention.‬‬
‫اﺴﺘﻨﺒوﻝ‪.‬‬

‫‪Pareto‬‬
‫‪A situation in exchange where one consumer is‬‬ ‫ﺤﺎﻟــﺔ ﻤــن اﻟﺘﺒــﺎدﻝ ﻴﻤﻛــن ﻓﻴﻬــﺎ ﺘــوﻓﻴر ﺘﺤﺴــﻴن وﻀــﻊ ﻤﺴــﺘﻬﻠك ﻤــﺎ‬ ‫اﻻﻨﺘﻌﺎش وﻓق ﻤﺒدأ‬
‫‪made better off by a trade without harming the‬‬
‫‪Improvement‬‬
‫‪other consumer.‬‬ ‫دون اﻟﺘﺄﺜﻴر ﺴﻠﺒﺎً ﻋﻠﻰ اﻟﻤﺴﺘﻬﻠك اﻵﺨر‪.‬‬ ‫ﺒﺎرﻴﺘو‬
‫‪A situation where it is not possible to exchange‬‬ ‫ﺤﺎﻟـ ــﺔ ﻤـ ــن ﻏﻴـ ــر اﻟﻤﻤﻛـ ــن ﻓﻴﻬـ ــﺎ ﺘﺒـ ــﺎدﻝ اﻟﺴـ ــﻠﻊ أو اﻟﺨـ ــدﻤﺎت دون‬
‫‪Pareto Optimum‬‬ ‫‪goods or services without harming one of the‬‬ ‫ﻤﺜﺎﻟﻴﺔ ﺒﺎرﻴﺘو‬
‫‪agents involved.‬‬ ‫ﺘﻀرر أﺤد اﻷطراف اﻟﻤﻌﻨﻴﻴن‪.‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪customs terms this term means Relief from‬‬
‫‪payment of a part of the total amount of import‬‬ ‫اﻟﻌﺎﻟﻤﻴ ــﺔ‪ ،‬ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة اﻹﻋﻔ ــﺎء ﻤ ــن دﻓ ــﻊ ﺠ ــزء ﻤ ــن اﻟﻤﺒﻠ ــﻎ‬
‫‪Partial relief‬‬ ‫‪duties and‬‬ ‫اﻹﺠﻤﺎﻟﻲ ﻟﻠرﺴوم واﻟﻀراﺌب اﻟﺠﻤرﻛﻴﺔ اﻟﺘـﻲ ﻛـﺎن ﻴﻨﺒﻐـﻲ دﻓﻌﻬـﺎ ﻟـو‬ ‫اﻹﻋﻔﺎء اﻟﺠزﺌﻲ‬
‫‪taxes which would otherwise be payable had the‬‬
‫ﺘم ﺘﺨﻠﻴص اﻟﺒﻀﺎﻋﺔ ﻟﻼﺴﺘﺨدام اﻟﻤﻨزﻟﻲ ﻓـﻲ اﻟﺘـﺎرﻴﺦ اﻟـذي دﺨﻠـت‬
‫‪goods been cleared‬‬
‫‪for home use on the date on which they were‬‬ ‫ﻓﻴﻪ ﻀﻤن إﺠراء اﻹدﺨﺎﻝ اﻟﻤؤﻗت‪.‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

placed under the


temporary admission procedure.
Note :‫ﻤﻼﺤظﺔ‬
This term is defined in Annex E to the Istanbul .‫ﻫذا اﻟﻤﺼطﻠﺢ ﻤﻌرف ﻓﻲ اﻟﻤﻠﺤق "ﻫـ" ﻤن اﺘﻔﺎﻗﻴﺔ اﺴﺘﻨﺒوﻝ‬
Convention.

Goods may be purchased on any of the :‫ﻴﻤﻛن ﺸراء اﻟﺒﻀﺎﺌﻊ ﺒﺄي ﻤن اﻟطرق اﻟﺘﺎﻟﻴﺔ‬
following terms:
(i) Cash with order; ‫ اﻟدﻓﻊ ﻋﻨد اﻟطﻠب‬.1
(ii) C.O.D. (cash on delivery); ‫ اﻟدﻓﻊ ﻋﻨد اﻟﺘﺴﻠﻴم‬.2
Payment, Terms (iii) Prompt cash (payment within a few days);
(‫ اﻟدﻓﻊ اﻟﻔوري ﻨﻘدًا )ﻓﻲ ﻏﻀون ﺒﻀﻌﺔ أﻴﺎم‬.3 ‫طرﻴﻘﺔ اﻟدﻓﻊ‬
Of: (iv) Monthly account;
(v) Hire-purchase terms; ‫ اﻟﺤﺴﺎب اﻟﺸﻬري‬.4
(vi) Credit terms. ‫ طرﻴﻘﺔ اﻟﺸراء ﺒﺎﻟﺘﻘﺴﻴط‬.5
‫ طرﻴﻘﺔ اﻟدﻓﻊ اﻻﺌﺘﻤﺎﻨﻲ‬.6
--A market structure where many firms exist, ‫ﺸــﻛﻝ ﻤــن أﺸــﻛﺎﻝ ﻫﻴﻛﻠﻴــﺔ اﻟﺴــوق ﺘوﺠــد ﻓﻴــﻪ اﻟﻛﺜﻴــر ﻤــن اﻟﺸــرﻛﺎت‬
each with a small percentage of market share
Perfect ‫ ﺤﻴث ﺘﻤﻠك ﻛـﻝ ﻤﻨﻬـﺎ ﺤﺼـﺔ ﺼـﻐﻴرة ﻤـن ﺴـوق ﻴﺒﻴـﻊ‬،‫واﻟﻤؤﺴﺴﺎت‬
Competition selling a homogeneous product. These firms are ‫اﻟﻤﻨﺎﻓﺴﺔ اﻟﻛﺎﻤﻠﺔ‬
all price-takers with no influence on market ‫ وﺘﻛ ــون ﺠﻤﻴ ــﻊ ﻫ ــذﻩ اﻟﻤﻨﺸ ــﺂت ﺨﺎﻀ ــﻌﺔ ﻟﺴ ــﻌر‬.ً‫ﻤﻨﺘﺠـ ـﺎً ﻤﺘﺠﺎﻨﺴـ ـﺎ‬
price.
.‫اﻟﺴوق وﻟﻴس ﻟﻬﺎ أي ﻨﻔوذ ﻓﻲ ﺘﺤدﻴدﻩ‬
Under the WCO glossary of international ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
customs terms this term means both natural and
legal persons, unless the context otherwise ‫ ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة اﻷﺸــﺨﺎص اﻟطﺒﻴﻌﻴــﻴن واﻻﻋﺘﺒــﺎرﻴﻴن‬،‫اﻟﻌﺎﻟﻤﻴــﺔ‬
Person
requires. .‫ﻤﻌًﺎ ﻤﺎ ﻟم ﻴﻘﺘﻀﻲ اﻟﺴﻴﺎق ﺨﻼف ذﻟك‬ ‫اﻟﺸﺨص‬
.‫ ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‬2 ‫ اﻟﻔﺼﻝ‬،‫ اﻟﻤﻠﺤق اﻟﻌﺎم‬:‫راﺠﻊ‬
See: General Annex, Chapter 2 of the revised
Kyoto Convention.
Personal Effects Under the WCO glossary of international ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬ ‫اﻟﻤﻤﺘﻠﻛﺎت اﻟﺸﺨﺼﻴﺔ‬
customs terms this term means all articles (new

Tel: 00442071937439 ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ www.pbf.org.ps :‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‬


Fax: 00442076919431 ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ info@pbf.org.ps :‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪or used) which a traveller may reasonably‬‬ ‫اﻟﻌﺎﻟﻤﻴـ ـ ــﺔ‪ ،‬ﺘﻌﻨـ ـ ــﻲ ﻫـ ـ ــذﻩ اﻟﻌﺒـ ـ ــﺎرة ﺠﻤﻴـ ـ ــﻊ اﻷﻏ ـ ـ ـراض )اﻟﺠدﻴـ ـ ــدة أو‬
‫‪require for his or her personal use during the‬‬
‫‪journey, taking into account all the‬‬ ‫اﻟﻤﺴ ـ ـ ــﺘﺨدﻤﺔ( اﻟﺘ ـ ـ ــﻲ ﻴﻤﻛ ـ ـ ــن أن ﻴﺤﺘﺎﺠﻬ ـ ـ ــﺎ اﻟﻤﺴ ـ ـ ــﺎﻓر ﻟﻼﺴ ـ ـ ــﺘﺨدام‬
‫‪circumstances of the journey, but excluding any‬‬ ‫اﻟﺸﺨﺼﻲ ﺨﻼﻝ رﺤﻠﺔ ﺴـﻔرﻩ‪ ،‬آﺨـذﻴن ﻓـﻲ اﻻﻋﺘﺒـﺎر ﺠﻤﻴـﻊ ظـروف‬
‫‪goods imported or exported for commercial‬‬
‫اﻟرﺤﻠ ــﺔ‪ ،‬ﻓ ــﻲ ﺤ ــﻴن ﻴﺴ ــﺘﺜﻨﻰ ﻤ ــن ذﻟ ــك أﻴ ــﺔ ﺒﻀ ــﺎﻋﺔ ﻤﺴ ــﺘوردة أو‬
‫‪purposes.‬‬
‫ﻤﺼدرة ﻷﻏراض ﺘﺠﺎرﻴﺔ‪.‬‬
‫‪See: Specific Annex J, Chapter 1 of the revised‬‬
‫‪Kyoto Convention.‬‬
‫راﺠﻊ‪ :‬اﻟﻤﻠﺤق اﻟﺨﺎص ي‪ ،‬اﻟﻔﺼﻝ ‪ 1‬ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‪.‬‬

‫‪Personal Income‬‬
‫‪The income earned by individual households in‬‬ ‫اﻟدﺨﻝ اﻟذي ﻴﺤﻘﻘﻪ اﻟﻔرد ﻓﻲ ﻓﺘرة زﻤﻨﻴﺔ ﻤﻌﻴﻨﺔ‪.‬‬ ‫اﻟدﺨﻝ اﻟﺸﺨﺼﻲ‬
‫‪a given time period.‬‬
‫‪A per-unit tax is a tax that is charged as a fixed‬‬ ‫ﻫ ــﻲ اﻟﻀـ ـرﻴﺒﺔ اﻟﺘ ــﻲ ﺘﻔ ــرض ﻛﻤﺒﻠ ــﻎ ﺜﺎﺒ ــت ﻋﻠ ــﻰ ﻛ ــﻝ وﺤ ــدة ﻤ ــن‬
‫‪Per-unit tax‬‬ ‫‪amount on each unit of the good. Most excise‬‬ ‫اﻟﻀرﻴﺒﺔ ﻋﻠﻰ اﻟوﺤدة‬
‫‪duties are per-unit taxes.‬‬ ‫وﺤدات ﺴﻠﻌﺔ ﻤﻌﻴﻨﺔ‪.‬‬
‫‪The relationship between unemployment and‬‬ ‫ﻤﻨﺤﻨـ ــﻰ وﻀـ ــﻌﻪ اﻟﺒروﻓﻴﺴـ ــور أﻟﺒـ ــﺎن ﻓﻴﻠﻴـ ــﺒس ﻴﺒـ ــﻴن اﻟﻌﻼﻗـ ــﺔ ﺒـ ــﻴن‬
‫‪inflation discovered by Professor A.W. Phillips.‬‬
‫‪He found that there was a trade-off between‬‬ ‫اﻟﺒطﺎﻟﺔ واﻟﺘﻀﺨم‪ .‬ﺤﻴث وﺠد أن ﻫﻨـﺎك ﻋﻼﻗـﺔ ﻋﻛﺴـﻴﺔ ﺘﺒﺎدﻟﻴـﺔ ﻤـﺎ‬
‫‪unemployment and inflation, so that any attempt‬‬ ‫ﺒــﻴن ﻤﻌــدﻝ اﻟﺒطﺎﻟــﺔ وﻤﻌــدﻝ اﻟﺘﻀــﺨم‪ ،‬ﺒﺤﻴــث أن أي ﻤﺤﺎوﻟــﺔ ﻤــن‬
‫‪by governments to reduce unemployment was‬‬
‫ﻗﺒ ــﻝ اﻟﺤﻛوﻤ ــﺎت ﻟﺨﻔ ــض اﻟﺒطﺎﻟ ــﺔ ﺘﻘ ــود ﻋﻠ ــﻰ اﻷرﺠ ــﺢ إﻟ ــﻰ زﻴ ــﺎدة‬
‫‪Phillips Curve‬‬ ‫‪likely to lead to increased inflation. This‬‬ ‫ﻤﻨﺤﻨﻰ ﻓﻴﻠﻴﺒس‬
‫‪relationship was seen by Keynesians as a‬‬ ‫اﻟﺘﻀ ــﺨم‪ .‬وﻟﻘ ــد رأى أﻨﺼ ــﺎر اﻟﻤ ــذﻫب اﻟﻛﻴﻨ ــزي ﻓ ــﻲ ﻫ ــذﻩ اﻟﻌﻼﻗ ــﺔ‬
‫‪justification of their policies. However, in the‬‬ ‫ﺘﺒرﻴـ ـ اًر ﻟﺴﻴﺎﺴ ــﺎﺘﻬم اﻟﻤﺘﺒﻌ ــﺔ‪ .‬ﺒﻴ ــد أن ﻫ ــذا اﻟﻤﻨﺤﻨ ــﻰ ﺒ ــدأت ﺘﺘ ارﺠ ــﻊ‬
‫‪1970s the curve began to break down as the‬‬
‫‪economy suffered from unemployment and‬‬ ‫ﻗﻴﻤﺘـ ــﻪ ﻓ ـ ــﻲ ﻋﻘ ـ ــد اﻟﺴ ـ ــﺒﻌﻴﻨﻴﺎت ﻤ ـ ــن اﻟﻘ ـ ــرن اﻟﻌﺸـ ـ ـرﻴن ﺤ ـ ــﻴن ﺸ ـ ــﻬد‬
‫‪inflation rising together (stagflation).‬‬ ‫اﻻﻗﺘﺼﺎد ارﺘﻔﺎﻋﺎً ﻓﻲ اﻟﺒطﺎﻟﺔ واﻟﺘﻀﺨم ﻤﻌﺎً )ﻛﺴﺎد ﺘﻀﺨﻤﻲ(‪.‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪Postal Items‬‬ ‫‪customs terms this term means letter-post and‬‬
‫اﻟﻌﺎﻟﻤﻴــﺔ‪ ،‬ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة ﻤ ـواد ﺒرﻴــد اﻟﺨطﺎﺒــﺎت واﻟطــرود‪ ،‬ﻛﻤــﺎ‬ ‫اﻟﻤواد اﻟﺒرﻴدﻴﺔ‬
‫‪parcels, as described in the Acts of the Universal‬‬
‫‪Postal Union currently in force, when carried by‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪or for postal services.‬‬ ‫ﻫــﻲ ﻤﺒﻴﻨــﺔ ﻓــﻲ ﻗ ـواﻨﻴن اﺘﺤــﺎد اﻟﺒرﻴــد اﻟﻌــﺎﻟﻤﻲ اﻟﺴــﺎرﻴﺔ ﺤﺎﻟﻴ ـًﺎ‪ ،‬ﻋﻨــد‬

‫‪See: Specific Annex J, Chapter 2 of the revised‬‬ ‫ﻨﻘﻠﻬﺎ ﺒواﺴطﺔ أو ﻤن أﺠﻝ اﻟﺨدﻤﺎت اﻟﺒرﻴدﻴﺔ‪.‬‬
‫‪Kyoto Convention.‬‬ ‫راﺠﻊ‪ :‬اﻟﻤﻠﺤق اﻟﺨﺎص ي‪ ،‬اﻟﻔﺼﻝ ‪ 2‬ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‪.‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪customs terms this term means items called‬‬
‫‪postal parcels within the meaning of the Acts of‬‬ ‫اﻟﻌﺎﻟﻤﻴﺔ‪ ،‬ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة اﻟﻤواد اﻟﺘﻲ ﺘﺴـﻤﻰ طـروداً ﺒرﻴدﻴـﺔ وﻓـق‬
‫‪the Universal Postal Union currently in force.‬‬ ‫اﻟﻤﻌﻨــﻰ اﻟــذي ﺘــﻨص ﻋﻠﻴــﻪ ﻗ ـواﻨﻴن اﺘﺤــﺎد اﻟﺒرﻴــد اﻟﻌــﺎﻟﻤﻲ اﻟﺴــﺎرﻴﺔ‬
‫اﻟﻤﻔﻌوﻝ ﺤﺎﻟﻴﺎً‪.‬‬
‫‪Note: According to the Acts of the Universal‬‬
‫‪Postal Parcels‬‬
‫‪Postal Union postal parcels are required to be‬‬ ‫اﻟطرود اﻟﺒرﻴدﻴﺔ‬
‫‪accompanied by a Customs declaration form‬‬ ‫ﻤﻼﺤظ ــﺔ‪ :‬وﻓﻘ ـ ـﺎً ﻟﻘـ ـواﻨﻴن اﺘﺤـ ــﺎد اﻟﺒرﻴـ ــد اﻟﻌ ــﺎﻟﻤﻲ ﻴﺘوﺠـ ــب أن ﺘرﻓـ ــق‬
‫‪CN22/CN23.‬‬
‫اﻟطرود اﻟﺒرﻴدﻴﺔ ﺒﺎﺴﺘﻤﺎرة ﺘﺼرﻴﺢ ﺠﻤرﻛﻲ ‪.CN22/CN23‬‬
‫‪See: Annex F.4. to the Kyoto Convention of‬‬
‫‪1974.‬‬
‫راﺠﻊ‪ :‬اﻟﻤﻠﺤق ف‪ 4.‬ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو ﻟﻌﺎم ‪.1974‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪customs terms this term means a public or‬‬
‫‪private body authorized by the government to‬‬ ‫اﻟﻌﺎﻟﻤﻴﺔ‪ ،‬ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة ﻫﻴﺌﺔ ﻋﺎﻤﺔ أو ﺨﺎﺼﺔ ﻤﺨوﻟﺔ ﻤـن ﻗﺒـﻝ‬

‫‪Postal Service‬‬
‫‪provide the international services governed by‬‬ ‫اﻟﺤﻛوﻤـ ــﺔ ﻟﺘﻘـ ــدﻴم ﺨـ ــدﻤﺎت دوﻟﻴـ ــﺔ ﺨﺎﻀـ ــﻌﺔ ﻟﻘ ـ ـواﻨﻴن اﺘﺤـ ــﺎد اﻟﺒرﻴـ ــد‬
‫‪the Acts of the Universal Postal Union currently‬‬ ‫ﻤﺼﻠﺤﺔ اﻟﺒرﻴد‬
‫اﻟﻌﺎﻟﻤﻲ اﻟﺴﺎرﻴﺔ اﻟﻤﻔﻌوﻝ‪.‬‬
‫‪in force.‬‬

‫‪See: Specific Annex J, Chapter 2 of the revised‬‬ ‫راﺠﻊ‪ :‬اﻟﻤﻠﺤق اﻟﺨﺎص ي‪ ،‬اﻟﻔﺼﻝ ‪ 2‬ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‪.‬‬
‫‪Kyoto Convention.‬‬
‫‪Potential Output‬‬
‫‪A measure of the economy's ability to produce‬‬ ‫ﻤﻘﻴﺎس ﻟﻤدى ﻗدرة اﻻﻗﺘﺼﺎد ﻋﻠﻰ إﻨﺘﺎج اﻟﺴﻠﻊ واﻟﺨدﻤﺎت‪.‬‬ ‫اﻟﻨﺎﺘﺞ اﻟﻤﻤﻛن‬
‫‪goods and services.‬‬
‫‪Present Value‬‬
‫‪The value of a future payment or stream of‬‬ ‫ﻗﻴﻤ ــﺔ دﻓﻌ ــﺔ ﻤﺤ ــددة أو ﺴﻠﺴ ــﻠﺔ ﻤ ــن اﻟ ــدﻓﻌﺎت اﻟﻤﺤ ــددة اﻟﻤﺴ ــﺘﺤﻘﺔ‬ ‫اﻟﻘﻴﻤﺔ اﻟﺤﺎﻟﻴﺔ‬
‫‪payments discounted by some appropriate rate‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪of interest.‬‬ ‫ﻼ ﻴﺘم ﺨﺼﻤﻬﺎ ﺒﺴﻌر ﻓﺎﺌدة ﻤﻨﺎﺴب‪.‬‬


‫ﻤﺴﺘﻘﺒ ً‬
‫‪Under the Common Customs Law for the Arab‬‬ ‫وﻓﻘ ـًﺎ ﻟﻘــﺎﻨون اﻟﺠﻤــﺎرك اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ‪ ،‬ﺘﻌﻨــﻲ ﻋﺒــﺎرة‬
‫‪States of the Gulf the term “the price actually‬‬
‫‪price actually paid‬‬ ‫‪paid or payable” means the total amount paid to‬‬ ‫"اﻟﺴ ـ ــﻌر اﻟﻤ ـ ــدﻓوع أو اﻟﻤﺴ ـ ــﺘﺤق ﻓﻌﻠﻴـ ـ ـﺎً" إﺠﻤ ـ ــﺎﻟﻲ اﻟﻤﺒﻠ ـ ــﻎ اﻟﻤ ـ ــدﻓوع‬ ‫اﻟﺴﻌر اﻟﻤدﻓوع أو‬
‫‪or payable‬‬ ‫‪the seller, directly or indirectly, for the goods‬‬ ‫ﻟﻠﺒــﺎﺌﻊ‪ ،‬ﺒﺸــﻛﻝ ﻤﺒﺎﺸــر أو ﻏﻴــر ﻤﺒﺎﺸــر‪ ،‬ﻟﻘــﺎء اﻟﺒﻀــﺎﺌﻊ اﻟﻤﺴــﺘوردة‬ ‫اﻟﻤﺴﺘﺤق ﻓﻌﻠﻴﺎً‬
‫‪imported by the buyer or for his favour.‬‬
‫ﻤن ﻗﺒﻝ اﻟﻤﺸﺘري أو ﻟﺼﺎﻟﺤﻪ‪.‬‬

‫‪Price Elastic‬‬
‫‪When the percentage change in quantity‬‬ ‫ﺘﻛون ﻋﻨـدﻤﺎ ﺘﺘﺠـﺎوز اﻟﻨﺴـﺒﺔ اﻟﻤﺌوﻴـﺔ ﻟﻠﺘﻐﻴﻴـر ﻓـﻲ اﻟﻛﻤﻴـﺔ اﻟﻤطﻠوﺒـﺔ‬
‫‪demanded exceeds the percentage change in‬‬ ‫ﻤروﻨﺔ اﻟطﻠب اﻟﺴﻌرﻴﺔ‬
‫‪Demand‬‬
‫‪market price.‬‬ ‫اﻟﻨﺴﺒﺔ اﻟﻤﺌوﻴﺔ ﻟﻠﺘﻐﻴﻴر ﻓﻲ ﺴﻌر اﻟﺴوق‪.‬‬
‫‪What must be given in exchange for something‬‬ ‫ﻫو ﻤﺎ ﻴﺠب ﺘﻘدﻴﻤﻪ ﻓﻲ ﻤﻘﺎﺒﻝ ﺸﻲء ﻤـﺎ‪ .‬وﻴﻌﺒـر ﻋﻨـﻪ ﻋـﺎدة ﺒﻨﺴـﺒﺔ‬
‫)‪Price level (P‬‬ ‫‪else. Normally expressed in a ratio of quantity to‬‬ ‫ﻤﺴﺘوى اﻟﺴﻌر‬
‫‪money unit.‬‬ ‫ﻤن ﻛﻤﻴﺔ ﻤﺎ ﻟوﺤدة ﻨﻘدﻴﺔ ﻤﻌﻴﻨﺔ‪.‬‬
‫‪The market where new shares of stock or new‬‬ ‫اﻟﺴوق اﻟﺘﻲ ﺘﺒﺎع ﻓﻴﻬﺎ وﺘﺸﺘرى اﻷﺴﻬم واﻟﺴـﻨدات اﻟﺠدﻴـدة‪ .‬وﻴﻤﺜـﻝ‬
‫‪Primary‬‬ ‫‪bonds are bought and sold. Activity in this‬‬ ‫ﺴوق اﻷﺴﻬم‪/‬اﻟﺴﻨدات‬
‫اﻟﻌﻤﻝ ﻓﻲ ﻫـذﻩ اﻟﺴـوق ﺘﻤـوﻴﻼً ﻤﺒﺎﺸـ اًر ﺘﺠـري ﻓﻴـﻪ ﻋﻤﻠﻴـﺎت إﻗـراض‬
‫‪Stock/Bond Market market represents direct finance where actual‬‬ ‫اﻷوﻟﻴﺔ‬
‫‪borrowing and lending activity takes place.‬‬ ‫واﻗﺘراض ﻓﻌﻠﻲ‪.‬‬
‫‪Benefits that an individual or firm receive from‬‬ ‫اﻟﻤﻨ ــﺎﻓﻊ اﻟﺘ ــﻲ ﻴﺤﺼ ــﻝ ﻋﻠﻴﻬ ــﺎ ﻓ ــرد أو ﻤﻨﺸ ــﺄة ﻤ ــن اﻻﺴ ــﺘﻬﻼك أو‬
‫‪consumption or production. In the case of‬‬
‫‪consumption the benefits are likely to be mainly‬‬ ‫اﻹﻨﺘﺎج‪ .‬ﻓﻔﻲ ﺤﺎﻟﺔ اﻻﺴﺘﻬﻼك ﻴﻐﻠب أن ﺘﺘﻤﺜﻝ اﻟﻤﻨـﺎﻓﻊ أﺴﺎﺴـﺎً ﻓـﻲ‬
‫‪Private benefits‬‬ ‫‪satisfaction from consumption. For a firm, the‬‬ ‫اﻟرﻀــﺎ أو اﻹﺸـﺒﺎع ﻤــن اﺴــﺘﻬﻼك اﻟﺴــﻠﻌﺔ أو اﻟﺨدﻤــﺔ‪ .‬أﻤــﺎ ﺒﺎﻟﻨﺴــﺒﺔ‬ ‫اﻟﻤﻨﺎﻓﻊ اﻟﺨﺎﺼﺔ‬
‫‪benefits will be the revenue received from the‬‬
‫ﻟﻠﻤﻨﺸﺄة ﻓﺘﺘﻤﺜﻝ اﻟﻤﻨﺎﻓﻊ ﻓﻲ اﻟﻤردود اﻟﻤﺘﺤﺼـﻝ ﻤـن ﺒﻴـﻊ اﻟﺴـﻠﻌﺔ أو‬
‫‪sale of the good or service.‬‬
‫اﻟﺨدﻤﺔ‪.‬‬
‫‪Costs incurred by an individual or firm when‬‬ ‫اﻟﺘﻛـ ــﺎﻟﻴف اﻟﺘـ ــﻲ ﻴﺘﻛﺒـ ــدﻫﺎ اﻟﻔـ ــرد أو اﻟﻤﻨﺸـ ــﺄة أﺜﻨـ ــﺎء اﻟﻘﻴـ ــﺎم ﺒﻨﺸـ ــﺎط‬
‫‪they are carrying out the activities of‬‬
‫‪Private costs‬‬ ‫‪consumption or production. They are the costs‬‬ ‫اﻻﺴــﺘﻬﻼك أو اﻹﻨﺘــﺎج‪ .‬وﻫــﻲ اﻟﺘﻛــﺎﻟﻴف اﻟﺘــﻲ ﻴﺘوﺠــب ﻋﻠــﻰ اﻷﻓـراد‬ ‫اﻟﺘﻛﺎﻟﻴف اﻟﺨﺎﺼﺔ‬
‫‪that those individuals or firms have to pay‬‬ ‫أو اﻟﻤﻨﺸﺂت دﻓﻌﻬﺎ ﺒﺄﻨﻔﺴﻬم‪.‬‬
‫‪themselves.‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪customs terms this term means the Customs‬‬
‫‪procedure under which imported goods may be‬‬ ‫اﻟﻌﺎﻟﻤﻴﺔ‪ ،‬ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة اﻹﺠراء اﻟﺠﻤرﻛﻲ اﻟـذي ﻴﻤﻛـن ﺒﻤوﺠﺒـﻪ‬
‫‪manufactured, processed or worked, before‬‬ ‫ﺘﺼﻨﻴﻊ أو ﻤﻌﺎﻟﺠﺔ أو ﺘﺸﻛﻴﻝ اﻟﺒﻀﺎﺌﻊ‪ ،‬ﻗﺒـﻝ ﺘﺨﻠﻴﺼـﻬﺎ ﻟﻼﺴـﺘﺨدام‬
‫‪clearance for home use and under Customs‬‬
‫اﻟـداﺨﻠﻲ وﺘﺤــت رﻗﺎﺒـﺔ اﻟﺠﻤــﺎرك‪ ،‬ﻓـﻲ إطــﺎر ﻴﻛـون ﻓﻴــﻪ ﻤﺒﻠـﻎ رﺴــوم‬
‫‪Processing of goods‬‬ ‫‪control, to such an extent that the amount of the‬‬ ‫ﻤﻌﺎﻟﺠﺔ ﺸﻛﻝ اﻟﺒﻀﺎﺌﻊ‬
‫‪for home use‬‬ ‫‪import duties and taxes applicable to the‬‬ ‫وﻀ ـ ـراﺌب اﻻﺴـ ــﺘﻴراد اﻟﻤطﺒﻘـ ــﺔ ﻋﻠـ ــﻰ اﻟﻤﻨﺘﺠـ ــﺎت اﻟﻤﺤﺼـ ــﻠﺔ ﺒﻬـ ــذﻩ‬
‫‪products thus obtained is lower than that which‬‬ ‫ﻟﻼﺴﺘﺨدام اﻟداﺨﻠﻲ‬
‫اﻟطرﻴﻘﺔ أﻗﻝ ﻤن اﻟﻤﺒﻠﻎ اﻟذي ﻴطﺒق ﻋﻠﻰ اﻟﺒﻀﺎﺌﻊ اﻟﻤﺴﺘوردة‪.‬‬
‫‪would be applicable to the imported goods.‬‬

‫‪See: Specific Annex F, Chapter 4 of the revised‬‬ ‫ارﺠـ ــﻊ‪ :‬اﻟﻤﻠﺤـ ــق اﻟﺨـ ــﺎص و‪ ،‬اﻟﻔﺼـ ــﻝ اﻟ ارﺒـ ــﻊ ﻤـ ــن اﺘﻔﺎﻗﻴـ ــﺔ ﻛﻴوﺘـ ــو‬
‫‪Kyoto Convention.‬‬
‫اﻟﻤﻌدﻟﺔ‪.‬‬
‫‪(business firm)--An economic agent that‬‬ ‫)ﻤﻨﺸ ـ ــﺄة أﻋﻤ ـ ــﺎﻝ( – ﺠﻬ ـ ــﺔ اﻗﺘﺼ ـ ــﺎدﻴﺔ ﺘﻘ ـ ــوم ﺒﺘﺤوﻴ ـ ــﻝ اﻟﻤ ـ ــدﺨﻼت‬
‫‪converts inputs (factors of production) into‬‬
‫‪output (goods and services) with the goal of‬‬ ‫)ﻋواﻤ ــﻝ اﻹﻨﺘ ــﺎج( إﻟ ــﻰ ﻤﺨرﺠ ــﺎت )ﺴ ــﻠﻊ وﺨ ــدﻤﺎت( ﺒﻬ ــدف زﻴ ــﺎدة‬
‫‪maximizing profits from production and sale of‬‬ ‫أرﺒﺎﺤﻬﺎ ﻤن ﺨﻼﻝ إﻨﺘﺎج وﺒﻴﻊ ﺘﻠك اﻟﺴﻠﻊ واﻟﺨدﻤﺎت‪.‬‬
‫‪those goods and services.‬‬
‫‪Producer‬‬ ‫أو‬ ‫اﻟﻤﻨﺘﺞ‬
‫‪or‬‬
‫‪An economic agent that converts inputs (factors‬‬ ‫ﺠﻬــﺔ اﻗﺘﺼ ــﺎدﻴﺔ ﺘﻘــوم ﺒﺘﺤوﻴ ــﻝ اﻟﻤــدﺨﻼت )ﻋواﻤ ــﻝ اﻹﻨﺘــﺎج( إﻟ ــﻰ‬
‫)‪of production) into output (goods and services‬‬ ‫ﻤﺨرﺠـﺎت )ﺴـﻠﻊ وﺨـدﻤﺎت( ﺒﻬـدف زﻴـﺎدة أرﺒﺎﺤﻬـﺎ ﻤـن ﺨـﻼﻝ إﻨﺘــﺎج‬
‫‪with the goal of maximizing profits from‬‬
‫‪production and sale of those goods and services.‬‬ ‫وﺒﻴﻊ ﺘﻠك اﻟﺴﻠﻊ واﻟﺨدﻤﺎت‪.‬‬
‫‪A choice of input combinations or output levels‬‬ ‫ﺨﻴ ــﺎر ﻓ ــﻲ ﻤﺠﻤوﻋ ــﺔ ﻤ ــدﺨﻼت أو ﻤﺨرﺠ ــﺎت ﻴزﻴ ــد أرﺒ ــﺎح اﻟﻤﻨ ــﺘﺞ‬
‫‪Producer Optimum‬‬ ‫‪that maximize the profits of a producer taking‬‬ ‫ِ‬
‫ﻟﻠﻤﻨﺘﺞ‬ ‫اﻟوﻀﻊ اﻟﻤﺜﺎﻟﻲ‬
‫‪all prices as a given.‬‬ ‫ﻷﻋﻠﻰ ﺤد ﺒﺎﻋﺘﺒﺎر أن ﺠﻤﻴﻊ اﻷﺴﻌﺎر ﻤﻌﻠوﻤﺔ وﻤﺤددة‪.‬‬
‫‪The difference between revenue received and‬‬ ‫ﻫــو اﻟﻔــرق ﺒــﻴن اﻟﻤــردود اﻟﻤﺘﺤﻘــق واﻟﺘﻛــﺎﻟﻴف اﻟﻤﺘﻐﻴ ـرة ﻹﻨﺘــﺎج ﻛــﻝ‬
‫‪the variable costs of production for each unit of‬‬
‫‪Producer's Surplus‬‬ ‫وﺤ ــدة ﻤ ــن وﺤ ــدات ﺴ ــﻠﻌﺔ ﻤﻌﻴﻨ ــﺔ ﻴ ــﺘم ﺒﻴﻌﻬ ــﺎ‪ .‬وﻫ ــو ﻴﻤﺜ ــﻝ إﻀ ــﺎﻓﺔ‬ ‫ﻓﺎﺌض ِ‬
‫اﻟﻤﻨﺘﺞ‬
‫‪a commodity sold. Represents a contribution to‬‬
‫‪fixed costs and producer profits.‬‬ ‫ﻟﻠﺘﻛﺎﻟﻴف اﻟﺜﺎﺒﺘﺔ وأرﺒﺎح اﻟﻤﻨﺘﺞ‪.‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

A technical relationship between a certain level ‫داﻟـ ــﺔ ﺘﺒـ ــﻴن اﻟﻌﻼﻗـ ــﺔ اﻟرﻴﺎﻀـ ــﻴﺔ ﺒـ ــﻴن ﻛﻤﻴـ ــﺔ ﻤـ ــن ﻋﻨﺎﺼـ ــر اﻹﻨﺘـ ــﺎج‬
Production of factor inputs and the corresponding level of
output. ‫اﻟﻤﺴ ــﺘﺨدﻤﺔ ﻓ ــﻲ إﻨﺘ ــﺎج ﺴ ــﻠﻌﺔ ﻤﻌﻴﻨ ــﺔ واﻟﻛﻤﻴ ــﺔ اﻟﻤﻨﺘﺠ ــﺔ ﻤ ــن ﺘﻠ ــك‬ ‫داﻟﺔ اﻹﻨﺘﺎج‬
Function
.‫اﻟﺴﻠﻌﺔ‬
Under the WCO glossary of international ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
customs terms this term means the act of
presenting goods to the competent Customs ‫ ﺘﻌﻨـ ــﻲ ﻫـ ــذﻩ اﻟﻌﺒـ ــﺎرة ﻋﻤﻠﻴـ ــﺔ ﺘﻘـ ــدﻴم اﻟﺒﻀـ ــﺎﺌﻊ ﻟﻠﺴـ ــﻠطﺎت‬،‫اﻟﻌﺎﻟﻤﻴـ ــﺔ‬
authorities, at the place designated or accepted ‫ ﻤن اﺠﻝ‬،‫ ﻓﻲ اﻟﻤﻛﺎن اﻟﻤﺤدد واﻟﻤﻘﺒوﻝ ﻟدﻴﻬﺎ‬،‫اﻟﺠﻤرﻛﻴﺔ اﻟﻤﺨﺘﺼﺔ‬
Production of
by them, for completion of the Customs
goods to the .‫إﻨﻬﺎء اﻹﺠراءات اﻟﺠﻤرﻛﻴﺔ‬ ‫ﺘﻘدﻴم اﻟﺒﻀﺎﺌﻊ ﻟﻠﺠﻤﺎرك‬
formalities.
customs
Note: The production of goods to the Customs is ‫ ﻴﻌﺘﺒــر ﺘﻘــدﻴم اﻟﺒﻀــﺎﺌﻊ ﻟﻠﺠﻤــﺎرك ﺒﺤــد ذاﺘــﻪ واﺤــداً ﻤــن‬:‫ﻤﻼﺤظــﺔ‬
itself one of the Customs formalities.
.‫اﻹﺠراءات اﻟﺠﻤرﻛﻴﺔ‬

Production
A relationship between two types of output ‫ﻋﻼﻗــﺔ ﺒــﻴن ﻨــوﻋﻴن ﻤــن اﻟﻤﻨﺘﺠــﺎت ﺘﺤــدد اﻟﻌﻼﻗــﺔ اﻟﻌﻛﺴــﻴﺔ ﺠ ـراء‬
defining the trade-off that exists in allocating
Possibilities .‫ﺘﺨﺼﻴص ﻤوارد إﻨﺘﺎج أﺤدﻫﻤﺎ ﻟﺼﺎﻟﺢ إﻨﺘﺎج اﻵﺨر‬ ‫ﻤﻨﺤﻨﻰ إﻤﻛﺎﻨﻴﺎت اﻹﻨﺘﺎج‬
resources from production of one good to the
Frontier
other.
Under the WCO glossary of international ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
customs terms this term means equipment
necessary for the exercise of the calling, trade or ‫ ﺘﻌﻨﻲ ﻫـذﻩ اﻟﻌﺒـﺎرة اﻟﺘﺠﻬﻴـزات اﻟﻼزﻤـﺔ ﻟﻤﻤﺎرﺴـﺔ ﺤرﻓـﺔ أو‬،‫اﻟﻌﺎﻟﻤﻴﺔ‬
profession of a person who enters a country to ‫ﺘﺠــﺎرة أو ﻤﻬﻨــﺔ ﻤــن ﻗﺒــﻝ ﺸــﺨص ﻤــﺎ ﻴــدﺨﻝ اﻟــﺒﻼد ﻟﻤﻤﺎرﺴــﺔ ﻤﻬﻨﺘــﻪ‬
exercise his or her profession in that country.
Professional .‫ﻓﻴﻬﺎ‬
equipment ‫اﻟﺘﺠﻬﻴزات اﻟﻤﻬﻨﻴﺔ‬
Notes:
1. This equipment includes the equipment set :‫ﻤﻼﺤظﺎت‬
out in the illustrative lists in:
(a) Annexes A, B and C to the Customs ‫ ﻫ ـ ـ ــذﻩ اﻟﺘﺠﻬﻴـ ـ ـ ـزات ﺘﺸ ـ ـ ــﻤﻝ اﻟﺘﺠﻬﻴـ ـ ـ ـزات اﻟﻤﺒﻴﻨ ـ ـ ــﺔ ﻓ ـ ـ ــﻲ اﻟﻘـ ـ ـ ـواﺌم‬-1
Convention on the temporary importation of :‫اﻟﺘوﻀﻴﺤﻴﺔ اﻟواردة ﻓﻲ‬
professional equipment, Brusssels,1961;

Tel: 00442071937439 ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ www.pbf.org.ps :‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‬


Fax: 00442076919431 ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ info@pbf.org.ps :‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪(b) Annex B.2 to the Istanbul Convention, 1990.‬‬ ‫)أ( اﻟﻤﻼﺤ ـ ــق "أ" و "ب" و "ﺠـ ـ ـ ـ" ﻟﻼﺘﻔﺎﻗﻴ ـ ــﺔ اﻟﺠﻤرﻛﻴـ ـ ــﺔ ﻟﻼﺴـ ـ ــﺘﻴراد‬

‫‪2. In countries where the ATA system is‬‬ ‫اﻟﻤؤﻗت ﻟﻠﺘﺠﻬﻴزات اﻟﻤﻬﻨﻴﺔ‪ ،‬ﺒروﻛﺴﻝ ‪1961‬؛‬
‫‪applied, ATA carnets are as a rule accepted for‬‬ ‫)ب( اﻟﻤﻠﺤق ب‪ 2-‬ﻻﺘﻔﺎﻗﻴﺔ اﺴﺘﻨﺒوﻝ‪.1990 ،‬‬
‫‪the temporary admission of professional‬‬
‫‪equipment.‬‬
‫‪ -2‬ﻓﻲ اﻟﺒﻼد اﻟﺘﻲ ﻴطﺒق ﻓﻴﻬﺎ ﻨظﺎم اﻹدﺨﺎﻝ اﻟﻤؤﻗت‪ ،‬ﺘﻘﺒـﻝ دﻓـﺎﺘر‬
‫اﻹدﺨﺎﻝ اﻟﻤؤﻗت ﺤﻛﻤًﺎ ﻹدﺨﺎﻝ اﻟﺘﺠﻬﻴزات اﻟﻤﻬﻨﻴﺔ‪.‬‬
‫‪Profit as a percentage of turnover (or sales). It‬‬ ‫اﻟـ ـرﺒﺢ ﺒﺎﻋﺘﺒ ــﺎرﻩ ﻨﺴ ــﺒﺔ ﻤ ــن إﺠﻤ ــﺎﻟﻲ اﻟﻤﺒﻴﻌ ــﺎت‪ .‬وﻫ ــو ﻴظﻬ ــر ﻤ ــدى‬
‫‪Profit margin‬‬ ‫‪shows how profitable the firm is. The higher the‬‬ ‫ﻫﺎﻤش اﻟرﺒﺢ‬
‫‪margin the better.‬‬ ‫رﺒﺤﻴﺔ اﻟﻤؤﺴﺴﺔ‪ .‬ﻓﻛﻠﻤﺎ ﻛﺎن اﻟﻬﺎﻤش أﻋﻠﻰ ﻛﺎن ذﻟك اﻓﻀﻝ‪.‬‬

‫‪Profits‬‬
‫‪The difference between sales revenue and the‬‬ ‫اﻟﻔرق ﺒﻴن إﻴرادات اﻟﻤﺒﻴﻌﺎت وﺘﻛﺎﻟﻴف اﻹﻨﺘﺎج‪.‬‬ ‫اﻷرﺒﺎح‬
‫‪costs of production.‬‬
‫‪A tax that takes an increasing proportion of‬‬ ‫ﻀـرﻴﺒﺔ ﺘﺘ ازﻴــد ﻨﺴـﺒﺘﻬﺎ ﻛﻠﻤــﺎ زاد اﻟـدﺨﻝ اﻟﺨﺎﻀــﻊ ﻟﻠﻀـرﻴﺒﺔ‪ .‬وﺘﻌﺘﺒــر‬
‫‪income as income rises. Income tax is an‬‬
‫‪Progressive tax‬‬ ‫‪example of a progressive tax, as the rate‬‬ ‫ﻀـ ـرﻴﺒﺔ اﻟ ــدﺨﻝ أﺤ ــد ﻨﻤ ــﺎذج اﻟﻀـ ـرﻴﺒﺔ اﻟﺘﺼ ــﺎﻋدﻴﺔ‪ ،‬ﺤﻴ ــث ﺘ ــزداد‬ ‫اﻟﻀرﻴﺒﺔ اﻟﺘﺼﺎﻋدﻴﺔ‬
‫‪increases as a person earns more.‬‬ ‫ﻨﺴﺒﺘﻬﺎ ﻤﻊ ﺘزاﻴد ﻤدﺨوﻝ اﻟﻔرد‪.‬‬
‫‪Goods which are not able to undertake normal‬‬ ‫ﻫ ـ ــﻲ اﻟﺴ ـ ــﻠﻊ اﻟﺘ ـ ــﻲ ﻻ ﻴﻤﻛ ـ ــن أن ﺘﺨﻀ ـ ــﻊ ﻟﻺﺠـ ـ ـراءات اﻟﺠﻤرﻛﻴ ـ ــﺔ‬
‫‪customs formalities on import or export but‬‬
‫‪which will be held by customs until disposal is‬‬ ‫اﻟرﺴـ ــﻤﻴﺔ ﻟﻼﺴـ ــﺘﻴراد أو اﻟﺘﺼـ ــدﻴر‪ ،‬ﻟﻛـ ــن ﻴـ ــﺘم اﻻﺤﺘﻔـ ــﺎظ ﺒﻬـ ــﺎ ﻟـ ــدى‬
‫‪arranged by the relevant public authority.‬‬ ‫اﻟﺠﻤ ـ ــﺎرك ﺤﺘ ـ ــﻰ ﻴ ـ ــﺘم ﺘرﺘﻴ ـ ــب اﻟﺘﺼ ـ ــرف ﺒﻬ ـ ــﺎ ﻤ ـ ــن ﻗﺒ ـ ــﻝ اﻟﺴ ـ ــﻠطﺔ‬
‫اﻟﻤﺨﺘﺼﺔ‪.‬‬
‫‪Under the Common Customs Law for the Arab‬‬
‫‪Prohibited Goods‬‬ ‫اﻟﺴﻠﻊ اﻟﻤﻤﻨوﻋﺔ‬
‫‪States of the Gulf the term “prohibited goods‬‬
‫‪“means any goods the import or export of which‬‬
‫‪is prohibited under the provisions of this Law or‬‬
‫‪any other Law.‬‬ ‫وﻓﻘ ـﺎً ﻟﻘــﺎﻨون اﻟﺠﻤــﺎرك اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ‪ ،‬ﺘﻌﻨــﻲ ﻋﺒــﺎرة‬
‫"اﻟﺴﻠﻊ اﻟﻤﻤﻨوﻋﺔ" أي ﺴـﻠﻊ ﻴﺤظـر اﺴـﺘﻴرادﻫﺎ أو ﺘﺼـدﻴرﻫﺎ ﺒﻤوﺠـب‬
‫‪Click here for a list of prohibited goods‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫أﺤﻛﺎم ﻫذا اﻟﻘﺎﻨون أو أي ﻗﺎﻨون آﺨر‪.‬‬


‫ﺍﻧﻘﺮ ﻫﻨﺎ ﻟﻼطﻼع ﻋﻠﻰ ﻗﺎﺌﻤﺔ اﻟﺴﻠﻊ اﻟﻤﻤﻨوﻋﺔ‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪Prohibitions of‬‬ ‫‪customs terms this term means goods whose‬‬
‫‪importation or exportation is prohibited by law.‬‬ ‫اﻟﻌﺎﻟﻤﻴـ ــﺔ‪ ،‬ﺘﻌﻨـ ــﻲ ﻫـ ــذﻩ اﻟﻌﺒـ ــﺎرة اﻟﺴـ ــﻠﻊ اﻟﺘـ ــﻲ ﻴﺤظـ ــر اﺴـ ــﺘﻴرادﻫﺎ أو‬ ‫اﻟﻤﻤﻨوﻋﺎت‬
‫‪Goods‬‬
‫ﺘﺼدﻴرﻫﺎ ﺒﻤوﺠب اﻟﻘﺎﻨون‬
‫‪Goods that would not be provided in a pure free-‬‬ ‫ﻫﻲ اﻟﺴﻠﻊ اﻟﺘـﻲ ﻻ ﻴـﺘم ﺘوﻓﻴرﻫـﺎ ﻓـﻲ ﺴـوق ﺤـرة ﻤﺤﻀـﺔ ﻷﻨﻬـﺎ ﺴـﻠﻊ‬
‫‪market system. This is because they are goods‬‬
‫‪that display two particular characteristics:‬‬ ‫ﻟﻬﺎ ﺴﻤﺘﻴن ﺨﺎﺼﺘﻴن‪:‬‬
‫‪Non-rivalry - consumption by one person does‬‬ ‫اﻨﻌ ــدام اﻟﻤﻨﺎﻓﺴ ــﺔ‪ :‬اﺴ ــﺘﻬﻼﻛﻬﺎ ﻤ ــن ﻗﺒ ــﻝ أﺤ ــد اﻷﺸ ــﺨﺎص ﻻ ﻴﻘﻠ ــﻝ‬
‫‪not reduce the amount available for others.‬‬
‫اﻟﻛﻤﻴﺔ اﻟﻤﺘوﻓرة ﻤﻨﻬﺎ ﻟﻶﺨرﻴن‪.‬‬
‫‪Non-excludability - once the good is provided it‬‬
‫‪is impossible to stop people consuming it even if‬‬ ‫ﻋ ـ ــدم إﻤﻛﺎﻨﻴ ـ ــﺔ اﻹﻗﺼ ـ ــﺎء – أي ﺤﺎﻟﻤ ـ ــﺎ ﻴ ـ ــﺘم ﺘ ـ ــوﻓﻴر اﻟﺴ ـ ــﻠﻌﺔ )أو‬
‫‪Public goods‬‬ ‫‪they haven't paid.‬‬ ‫اﻟﺨدﻤﺔ( ﻻ ﻴﻤﻛن إﻴﻘﺎف اﻟﻨﺎس ﻋن اﺴﺘﻬﻼﻛﻬﺎ ﺤﺘﻰ ﻟو ﻟـم ﻴـدﻓﻌوا‬ ‫اﻟﺴﻠﻊ اﻟﻌﺎﻤﺔ‬
‫‪An example of this is police. It is impossible to‬‬
‫‪charge people for police as they consume it as‬‬ ‫ﺜﻤﻨﻬﺎ‪.‬‬
‫‪the whole country is being policed at once. Also‬‬ ‫وﻤــن أﻤﺜﻠــﺔ ذﻟــك ﺨدﻤــﺔ اﻟﺸــرطﺔ‪ .‬ﻓﻠــﻴس ﻤــن اﻟﻤﻤﻛــن أن ﺘﺘﻘﺎﻀــﻰ‬
‫‪one person being policed does not stop others‬‬
‫‪being policed.‬‬ ‫ﻤــن ﻛــﻝ ﻓــرد ﻟﻘــﺎء ﻤــﺎ ﻴﺤﺼــﻝ ﻋﻠﻴــﻪ ﻤــن ﺨــدﻤﺎت ﺤﻴــث أن ﺨدﻤــﺔ‬
‫اﻟﺸــرطﺔ ﺘﻘــدم ﻟﻠﺒﻠــد ﻛﻠــﻪ دﻓﻌــﺔ واﺤــدة‪ .‬ﻛﻤــﺎ أن اﻨﺘﻔــﺎع ﺸــﺨص ﻤــن‬
‫ﺨدﻤﺔ اﻟﺸرطﺔ ﻻ ﻴﻤﻨﻊ اﻵﺨرﻴن ﻤن اﻻﺴﺘﻔﺎدة ﻤﻨﻬﺎ‪.‬‬
‫‪Formerly the Public Sector Borrowing‬‬ ‫ﻛــﺎن ﻴﺴــﻤﻰ ﺴــﺎﺒﻘﺎً ﻤﺘطﻠﺒــﺎت اﻗﺘ ـراض اﻟﻘطــﺎع اﻟﻌــﺎم وﻫــﻲ اﻟﻤﺒﻠــﻎ‬
‫‪Public Sector Net‬‬ ‫‪Requirement (PSBR) and is the amount of‬‬
‫‪Cash Requirement‬‬ ‫‪money the government need to borrow to meet‬‬ ‫اﻟﻤﺎﻟﻲ اﻟذي ﺘﺤﺘـﺎج اﻟﺤﻛوﻤـﺔ ﻻﻗﺘ ارﻀـﻪ ﻟﺘﻠﺒﻴـﺔ ﻤﺴـﺘﻠزﻤﺎت اﻟﺨطـط‬ ‫ﺼﺎﻓﻲ اﻟﻤﺘطﻠﺒﺎت اﻟﻨﻘدﻴﺔ‬
‫)‪(PSNCR‬‬ ‫‪their spending plans. In other words it the‬‬ ‫اﻹﻨﻔﺎﻗﻴـ ــﺔ‪ .‬أي أﻨـ ــﻪ اﻟﻤﺒﻠـ ــﻎ اﻟـ ــذي ﺘزﻴـ ــد ﺒـ ــﻪ ﻨﻔﻘـ ــﺎت اﻟﺤﻛوﻤـ ــﺔ ﻋـ ــن‬ ‫ﻟﻠﻘطﺎع اﻟﻌﺎم‬
‫‪amount that their spending exceeds their tax‬‬
‫إﻴراداﺘﻬﺎ ﻤن اﻟﻀراﺌب‪.‬‬
‫‪revenue by.‬‬
‫‪Purchasing power‬‬ ‫‪A method for calculating the correct value of a‬‬ ‫طرﻴﻘﺔ ﻟﺤﺴﺎب اﻟﻘﻴﻤﺔ اﻟﺤﻘﻴﻘﻴﺔ ﻟﻌﻤﻠﺔ ﻤـﺎ‪ ،‬واﻟﺘـﻲ ﻴﻤﻛـن أن ﺘﺨﺘﻠـف‬ ‫ﺘﻌﺎدﻝ اﻟﻘوة اﻟﺸراﺌﻴﺔ‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

parity (PPP) currency, which may differ from its current ‫ وﻫــﻲ ﺘﻔﻴــد ﻓــﻲ ﻤﻘﺎرﻨــﺔ ﻤﺴــﺘوﻴﺎت‬.‫ﻋــن ﻗﻴﻤﺘﻬــﺎ اﻟﺠﺎرﻴــﺔ ﻓــﻲ اﻟﺴــوق‬
market value. It is helpful when comparing
living standards in different countries, as it ‫ ﻷﻨﻬــﺎ ﺘﺤــدد ﺴــﻌر اﻟﺼــرف اﻟﻤﻨﺎﺴــب‬،‫اﻟﻤﻌﻴﺸــﺔ ﻓــﻲ ﺒﻠــدان ﻤﺨﺘﻠﻔــﺔ‬
indicates the appropriate EXCHANGE RATE to ‫ﻟﻼﺴ ــﺘﺨدام ﻋﻨ ــد اﻟﺘﻌﺒﻴ ــر ﻋ ــن ﻗ ــﻴم اﻟ ــدﺨﻝ واﻷﺴ ــﻌﺎر ﻓ ــﻲ اﻟﺒﻠ ــدان‬
use when expressing incomes and PRICES in
.‫اﻟﻤﺨﺘﻠﻔﺔ ﺒﻌﻤﻠﺔ واﺤدة‬
different countries in a common currency.
Q
Qualifying asset is an asset that necessarily ‫اﻷﺼــﻝ اﻟﻤؤﻫــﻝ ﻫــو اﺼــﻝ ﻴﺴــﺘﻐرق ﺒﺎﻟﻀــرورة ﻓﺘ ـرة زﻤﻨﻴــﺔ طوﻴﻠــﺔ‬
Qualifying asset takes a substantial period of time to get ready ‫اﻷﺼﻝ اﻟﻤؤﻫﻝ‬
for its intended use or sale. .‫ﺤﺘﻰ ﻴﺼﺒﺢ ﺠﺎﻫ اًز ﻟﻼﺴﺘﺨدام أو اﻟﺒﻴﻊ اﻟﻤﻌد ﻟﻪ‬
Under the WCO glossary of international ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
customs terms this term means any pre-set
quantity, authorized for importation or ‫ ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة أي ﻛﻤﻴــﺔ ﻤﺤــددة ﻤﺴــﺒﻘًﺎ ﻤــن ﺒﻀــﺎﺌﻊ‬،‫اﻟﻌﺎﻟﻤﻴــﺔ‬
Quantitative Quota ‫اﻟﺤﺼﺔ اﻟﻛﻤﻴﺔ‬
exportation of given goods, during a specified ‫ وﻻ‬،‫ ﺨ ــﻼﻝ ﻓﺘـ ـرة ﻤﺤ ــددة‬،‫ﻤﻌﻴﻨ ــﺔ ﻤﺼ ــرح ﺒﺎﺴ ــﺘﻴرادﻫﺎ أو ﺘﺼ ــدﻴرﻫﺎ‬
period, beyond which no additional quantity of
.‫ﻴﺠوز اﺴﺘﻴراد أو ﺘﺼدﻴر أي ﻛﻤﻴﺔ إﻀﺎﻓﻴﺔ ﻋﻠﻴﻬﺎ‬
these goods can be imported or exported.
Also known as the Equation of Exchange, an ‫ وﻫــﻲ ﻤﻌﺎدﻟــﺔ ﻤﺘطﺎﺒﻘــﺔ ﺘ ـرﺒط ﺒــﻴن‬،‫ﺘﻌــرف أﻴﻀــﺎ ﺒﻤﻌﺎدﻟــﺔ اﻟﺘﺒــﺎدﻝ‬
identity relating the amount of money in
Quantity Equation circulation to the price level and level of output ‫ﻤﺒﻠﻎ اﻟﻨﻘد اﻟﻤﺘداوﻝ وﻤﺴﺘوى اﻷﺴﻌﺎر وﻤﺴﺘوى اﻟﻨﺎﺘﺞ ﻓﻲ اﻗﺘﺼـﺎد‬ ‫ﻤﻌﺎدﻟﺔ اﻟﻛﻤﻴﺔ‬
in an aggregate economy. .‫ﻛﻠﻲ‬
Classical view of inflation is based this theory, ‫ﺘﻘوم اﻟﻨظرة اﻟﻛﻼﺴﻴﻛﻴﺔ ﻟﻠﺘﻀﺨم ﻋﻠـﻰ ﻫـذﻩ اﻟﻨظرﻴـﺔ اﻟﻤﺴـﺘﻤدة ﻤـن‬
derived from the Fisher Equation of Exchange.
This equation says that: :‫ وﺘﻨص ﻫذﻩ اﻟﻤﻌﺎدﻟﺔ ﻋﻠﻰ ﻤﺎ ﻴﻠﻲ‬.‫ﻤﻌﺎدﻟﺔ ﻓﻴﺸر ﻓﻲ اﻟﺘﺒﺎدﻝ‬
MV = PT where: :‫ ﺤﻴث‬PT = MV
Quantity theory of M is the amount of money in circulation
‫ ﻫﻲ ﻛﻤﻴﺔ اﻟﻨﻘد اﻟﻤﺘداوﻝ‬M ‫اﻟﻨظرﻴﺔ اﻟﻛﻤﻴﺔ ﻟﻠﻨﻘد‬
money V is the velocity of circulation of that money
P is the average price level and ‫ ﻫﻲ ﺴرﻋﺔ ﺘداوﻝ )دوران( ذﻟك اﻟﻨﻘد‬V
T is the number of transactions taking place ‫ ﻫو ﻤﺘوﺴط ﻤﺴﺘوى اﻷﺴﻌﺎر‬P
Classical economists suggested that V would be ‫ ﻫو ﻋدد اﻟﻤﻌﺎﻤﻼت اﻟﺠﺎرﻴﺔ‬T

Tel: 00442071937439 ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ www.pbf.org.ps :‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‬


Fax: 00442076919431 ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ info@pbf.org.ps :‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪relatively stable and T would always tend to full‬‬


‫‪employment... Increases in the money supply‬‬
‫‪would lead to inflation. The message was‬‬
‫‪simple; control the money supply to control‬‬ ‫وﻴــرى ﻋﻠﻤــﺎء اﻻﻗﺘﺼــﺎد اﻟﻛﻼﺴــﻴﻛﻲ أن ﺴــرﻋﺔ ﺘــداوﻝ اﻟﻨﻘــد ﺘﺒﻘــﻰ‬
‫‪inflation‬‬
‫ﻤﺴـﺘﻘرة ﻨﺴــﺒﻴﺎً ﺒﻴﻨﻤــﺎ ﻴﻤﻴــﻝ ﻋــدد اﻟﻤﻌــﺎﻤﻼت إﻟــﻰ ﺘﺤﻘﻴــق اﻟﺘوظﻴــف‬
‫اﻟﻛﺎﻤــﻝ‪ .‬وﻴــؤدي ازدﻴــﺎد اﻟﻌــرض اﻟﻨﻘــدي إﻟــﻰ اﻟﺘﻀــﺨم‪ .‬واﻟﻤﻘﺼــود‬
‫ﻫﻨﺎ واﻀﺢ‪ :‬ﺘﺤﻛم ﺒﺎﻟﻌرض اﻟﻨﻘدي ﺘﺘﺤﻛم ﺒﺎﻟﺘﻀﺨم‪.‬‬
‫‪A quotation represents the price and conditions‬‬ ‫ﻋــرض اﻷﺴــﻌﺎر ﻴﻤﺜــﻝ اﻟﺴــﻌر واﻟﺸــروط اﻟﺘــﻲ ﻴﺒــدي اﻟﺒــﺎﺌﻊ ﻋﻠــﻰ‬
‫‪at which the seller is prepared to supply goods.‬‬
‫‪It is subject to change until accepted by the‬‬ ‫أﺴﺎﺴﻬﺎ اﺴﺘﻌدادﻩ ﻟﺘورﻴد اﻟﺒﻀﺎﺌﻊ‪ .‬وﻫو ﻴﺴﺘطﻴﻊ ﺘﻐﻴﻴرﻫـﺎ طﺎﻟﻤـﺎ ﻟـم‬
‫‪buyer. It helps the buyer because on receipt of‬‬ ‫ﻴــﺘم اﻟﻤواﻓﻘــﺔ ﻋﻠﻴﻬــﺎ ﻤــن ﻗﺒــﻝ اﻟﻤﺸــﺘري‪ .‬وﻫــﻲ ﺘﻔﻴــد اﻟﻤﺸــﺘري ﻷﻨــﻪ‬
‫‪Quotations‬‬ ‫‪quotations from different suppliers lie can‬‬ ‫ﻋروض اﻷﺴﻌﺎر‬
‫ﺒﺘﻠﻘ ــﻲ ﻋ ــروض أﺴ ــﻌﺎر ﻤ ــن ﻤ ــوردﻴن ﻤﺨﺘﻠﻔ ــﻴن ﻴﺴ ــﺘطﻴﻊ اﺨﺘﻴ ــﺎر‬
‫‪choose the best and lower price (just as tenders‬‬
‫‪are invited for a particular job or supply of‬‬ ‫أﻓﻀﻝ وأدﻨﻰ اﻷﺴﻌﺎر )ﺘﻤﺎﻤًﺎ ﻤﺜﻠﻤﺎ ﻴﺘم طﻠب ﺘﻘدﻴم ﻋروض ﻋﻠـﻰ‬
‫‪stores etc.‬‬ ‫ﻤﻨﺎﻗﺼﺎت ﻋﻤﻝ ﻤﻌﻴن أو ﺘورﻴد ﺒﻀﺎﺌﻊ ﻤﺤددة(‬
‫‪R‬‬
‫‪The price of money. It is the extra proportion‬‬ ‫ﺴــﻌر اﻟﻤــﺎﻝ‪ .‬وﻫــو ﻋﺒــﺎرة ﻋــن اﻟﻨﺴــﺒﺔ اﻹﻀــﺎﻓﻴﺔ اﻟﺘــﻲ ﻴﺠــب دﻓﻌﻬــﺎ‬
‫‪that has to be paid when borrowing money or‬‬
‫‪Rate of interest‬‬ ‫‪the extra that a saver receives when putting their‬‬ ‫ﻋﻨــد اﻗﺘ ـراض ﻤﺒﻠــﻎ ﻤــن اﻟﻤــﺎﻝ أو اﻟﻨﺴــﺒﺔ اﻹﻀــﺎﻓﻴﺔ اﻟﺘــﻲ ﻴﺤﺼــﻝ‬ ‫ﺴﻌر اﻟﻔﺎﺌدة‬
‫‪money aside for the future.‬‬ ‫ﻋﻠﻴﻬﺎ اﻟﻤدﺨر ﻟﻘﺎء أﻤواﻟﻪ اﻟﻤودﻋﺔ‪.‬‬
‫‪The equivalent of a personal interest (or‬‬ ‫ﻤﻌ ــﺎدﻝ ﻟﺴ ــﻌر اﻟﻔﺎﺌ ــدة )اﻟﺤﺴ ــم( اﻟﺸﺨﺼ ــﻲ‪ .‬وﻫ ــو اﻟﻤﻘﻴ ــﺎس اﻟ ــذي‬
‫‪Rate of Time‬‬ ‫‪discount) rate. The measure by which‬‬ ‫ﺴﻌر اﻟﻔﺎﺌدة اﻟﻤﻔﻀﻝ‬
‫ﻴﻘـ ــﺎرن اﻷﻓ ـ ـراد ﻋﻠـ ــﻰ أﺴﺎﺴـ ــﻪ ﺒـ ــﻴن اﻟﻨﺸـ ــﺎط اﻻﻗﺘﺼـ ــﺎدي اﻟﺤـ ــﺎﻟﻲ‬
‫زﻤﻨﻴﺎً‬
‫‪Preference‬‬ ‫‪individuals compare current and future‬‬
‫‪economic activity.‬‬ ‫واﻟﻤﺴﺘﻘﺒﻠﻲ‪.‬‬
‫‪A process used to match the desire for goods‬‬ ‫ﻋﻤﻠﻴ ــﺔ ﺘﺴ ــﺘﺨدم ﻟﻠﻤطﺎﺒﻘ ــﺔ ﺒ ــﻴن اﻟرﻏﺒ ــﺔ ﺒﺎﻟﺴ ــﻠﻊ واﻟﺨ ــدﻤﺎت وﻤ ــدى‬
‫‪Rationing Systems‬‬ ‫‪and services with their availability.‬‬ ‫أﻨظﻤﺔ اﻟﺘﻘﻨﻴن‬
‫ﺘوﻓرﻫﺎ‪.‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪Real exchange rate‬‬ ‫‪PPP is the exchange rate that equates the price‬‬ ‫ﺘﻌــﺎدﻝ اﻟﻘــوة اﻟﺸ ـراﺌﻴﺔ ﻫــو ﺴــﻌر اﻟﺼــرف اﻟــذي ﻴﺴــﺎوي ﺴــﻌر ﺴــﻠﺔ‬
‫‪of a basket of identical traded goods and‬‬ ‫ﺴﻌر اﻟﺼرف اﻟﺤﻘﻴﻘﻲ‬
‫)‪(R‬‬ ‫ﺘﺴوق ﻤن ﺴﻠﻊ وﺨـدﻤﺎت ﻤﺘﻤﺎﺜﻠـﺔ ﻓـﻲ ﺒﻠـدﻴن‪ .‬وﻴﻛـون ﺴـﻌر ﺘﻌـﺎدﻝ‬
‫راﺠﻊ أﻴﻀﺎً‬
‫‪See also‬‬ ‫‪services in two countries. PPP is often very‬‬
‫‪Purchasing power‬‬ ‫‪different from the current market exchange rate.‬‬ ‫اﻟﻘـ ــوة اﻟﺸ ـ ـراﺌﻴﺔ ﻏﺎﻟﺒ ـ ـﺎً ﻤﺨﺘﻠﻔ ـ ـﺎً ﻋـ ــن ﺴـ ــﻌر اﻟﺼـ ــرف اﻟﺠـ ــﺎري ﻓـ ــﻲ‬
‫ﺘﻌﺎدﻝ اﻟﻘوة اﻟﺸراﺌﻴﺔ‬
‫)‪parity (PPP‬‬ ‫اﻟﺴوق‪.‬‬
‫)‪GDP measured at constant (some base period‬‬ ‫ﻫو اﻟﻨﺎﺘﺞ اﻟﻤﺤﻠﻲ اﻹﺠﻤﺎﻟﻲ ﻤﻘﻴﺴﺎً ﺒﺄﺴﻌﺎر ﺜﺎﺒﺘﺔ )ﻋﻠﻰ ﻤـدى ﻓﺘـرة‬
‫‪prices. Real GDP is the level of GDP after‬‬ ‫اﻟﻨﺎﺘﺞ اﻟﻤﺤﻠﻲ اﻹﺠﻤﺎﻟﻰ‬
‫‪Real GDP‬‬ ‫أﺴــﺎس ﻤﻌﻴﻨــﺔ(‪ .‬وﻫــو ﻴﻤﺜــﻝ ﻤﺴــﺘوى اﻟﻨــﺎﺘﺞ اﻟﻤﺤﻠــﻲ اﻹﺠﻤــﺎﻟﻲ ﺒﻌــد‬
‫‪changes in inflation have been taken into‬‬ ‫اﻟﻔﻌﻠﻲ‬
‫‪account.‬‬ ‫أﺨذ اﻟﺘﻐﻴﻴرات ﻓﻲ ﺤﺠم اﻟﺘﻀﺨم ﺒﻌﻴن اﻻﻋﺘﺒﺎر‪.‬‬
‫‪An interest rate that has been adjusted for‬‬ ‫ﺴــﻌر اﻟﻔﺎﺌــدة ﺒﻌــد ﺘﻌدﻴﻠــﻪ وﻓﻘ ـﺎً ﻟﻠﺘﻐﻴ ـرات ﻓــﻲ ﻤﺴــﺘوى اﻷﺴــﻌﺎر أو‬
‫‪changes in the price level or changes in‬‬
‫‪Real Interest Rate‬‬ ‫‪purchasing power over some time period.‬‬ ‫اﻟﺘﻐﻴﻴـ ـرات اﻟﺤﺎﺼ ــﻠﺔ ﻓ ــﻲ اﻟﻘ ــوة اﻟﺸـ ـراﺌﻴﺔ ﻋﻠ ــﻰ ﻤ ــدى ﻓﺘـ ـرة زﻤﻨﻴ ــﺔ‬ ‫ﺴﻌر اﻟﻔﺎﺌدة اﻟﺤﻘﻴﻘﻲ‬
‫ﻤﻌﻴﻨﺔ‪.‬‬
‫‪If a variable is given in real terms, this means‬‬ ‫إذا ﺘم اﻟﺘﻌﺒﻴر ﻋن ﻤﺘﻐﻴـر ﻤـﺎ ﺒﺎﻟﻘﻴﻤـﺔ اﻟﺤﻘﻴﻘﻴـﺔ ﻓﻬـذا ﻤﻌﻨـﺎﻩ أن أﺜـر‬
‫‪Real terms‬‬ ‫‪that the effect of inflation has been removed.‬‬ ‫اﻟﻘﻴﻤﺔ اﻟﺤﻘﻴﻘﺔ‬
‫اﻟﺘﻀﺨم ﻗد ﺘم اﺴﺘﺒﻌﺎدﻩ‪.‬‬
‫‪Wages deflated by the current Consumer Price‬‬ ‫ﻫــﻲ اﻷﺠــور ﺒﻌــد ﺘﻌــدﻴﻝ ﻗﻴﻤﺘﻬــﺎ وﻓﻘـﺎً ﻟﻤؤﺸــر أﺴــﻌﺎر اﻟﻤﺴــﺘﻬﻠﻛﻴن‪،‬‬
‫‪Index. It gives information on how much the‬‬
‫)‪Real wage (w‬‬ ‫‪current wages are given compared to wages of a‬‬ ‫اﻟذي ﻴﺒﻴن ﻗﻴﻤﺔ اﻷﺠـور اﻟﺤﺎﻟﻴـﺔ ﺒﺎﻟﻤﻘﺎرﻨـﺔ ﻤـﻊ اﻷﺠـور ﺨـﻼﻝ ﻓﺘـرة‬ ‫اﻷﺠور اﻟﺤﻘﻴﻘﻴﺔ‬
‫‪given base year period.‬‬ ‫أﺴﺎس ﺴﻨوﻴﺔ‪.‬‬
‫‪Percentage deductible if a Bill of Exchange is‬‬ ‫ﻨﺴ ــﺒﺔ ﻴ ــﺘم ﺤﺴ ــﻤﻬﺎ ﻤ ــن ﻗﻴﻤ ــﺔ ﻛﻤﺒﻴﺎﻟ ــﺔ إذا ﺘ ــم ﺴ ــدادﻫﺎ ﻗﺒ ــﻝ ﻤوﻋ ــد‬
‫‪paid before its maturity date. Term is similar to‬‬
‫‪cash discount‬‬ ‫اﺴــﺘﺤﻘﺎﻗﻬﺎ‪ .‬وﻴﺸــﺒﻪ ﻫــذا اﻟﻤﺼــطﻠﺢ اﻟﺤﺴــم اﻟﺘﺸــﺠﻴﻌﻲ اﻟﻤﻘــدم ﻟﻘــﺎء‬
‫‪Rebate‬‬ ‫‪- an incentive for prompt payment. (Under some‬‬ ‫اﻟﺴداد اﻟﻌﺎﺠﻝ‪.‬‬ ‫إﻋﺎدة ﺠزء ﻤن اﻟﻘﻴﻤﺔ‬
‫‪Customs Laws on certain goods rebate of duty is‬‬
‫)ﺘﻀ ـ ــﻤن ﺒﻌ ـ ــض اﻟﻘـ ـ ـواﻨﻴن اﻟﺠﻤرﻛﻴ ـ ــﺔ إﻋ ـ ــﺎدة ﺠ ـ ــزء ﻤ ـ ــن اﻟرﺴ ـ ــوم‬
‫‪granted).‬‬
‫اﻟﺠﻤرﻛﻴﺔ ﻋﻠﻰ ﺒﻀﺎﺌﻊ ﻤﺤددة(‬
‫‪Recession‬‬ ‫‪Negative growth in Real GDP for two or more‬‬ ‫ﻤﻌــدﻝ ﺴــﻠﺒﻲ ﻟﻨﻤــو اﻟﻨــﺎﺘﺞ اﻟﻤﺤﻠــﻲ اﻹﺠﻤــﺎﻟﻲ اﻟﺤﻘﻴﻘــﻲ ﻋﻠــﻰ ﻤــدى‬ ‫رﻛود‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪fiscal quarters.‬‬ ‫رﺒﻌﻲ ﺴﻨﺔ ﻤﺎﻟﻴﻴن أو أﻛﺜر‪.‬‬


‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪RE-‬‬ ‫‪customs terms this term means exportation from‬‬
‫‪EXPORTATION‬‬ ‫‪a Customs territory of goods previously‬‬ ‫اﻟﻌﺎﻟﻤﻴــﺔ‪ ،‬ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة ﺘﺼــدﻴر ﺒﻀــﺎﻋﺔ ﻤــن ﻤﻨطﻘــﺔ ﺠﻤرﻛﻴــﺔ‬ ‫إﻋﺎدة اﻟﺘﺼدﻴر‬
‫‪imported into that territory.‬‬ ‫ﻛﺎﻨت ﻗد اﺴﺘوردت إﻟﻴﻬﺎ ﺴﺎﺒﻘًﺎ‪.‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪customs terms this term means a certificate‬‬
‫‪drawn up in accordance with the rules laid down‬‬ ‫اﻟﻌﺎﻟﻤﻴــﺔ‪ ،‬ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة ﺸــﻬﺎدة ﺘﻌطــﻰ وﻓﻘ ـﺎً ﻟﻠﻘواﻋــد اﻟﻤﺤــددة‬
‫‪by an authority or approved body, certifying that‬‬ ‫ﻤ ــن ﻗﺒ ــﻝ اﻟﺴ ــﻠطﺔ اﻟﻤﻌﻨﻴ ــﺔ أو ﺠﻬ ــﺔ ﻤﺼـ ـرح ﻟﻬ ــﺎ ﺒ ــذﻟك‪ ،‬ﺘﺜﺒ ــت أن‬
‫‪Regional‬‬
‫‪the goods described therein qualify for a‬‬
‫‪Appellation‬‬ ‫اﻟﺒﻀ ــﺎﺌﻊ اﻟﻤﺒﻴﻨ ــﺔ ﻓﻴﻬ ــﺎ ﺘﺴ ــﺘﺤق اﻟﺘﺴ ــﻤﻴﺔ اﻟﺨﺎﺼ ــﺔ ﺒﺘﻠ ــك اﻟﻤﻨطﻘ ــﺔ‬ ‫ﺸﻬﺎدة ﺘﺴﻤﻴﺔ إﻗﻠﻴﻤﻴﺔ‬
‫‪designation specific to the given region (e.g.‬‬
‫‪Certificate‬‬
‫‪Champagne, Port wine, Parmesan cheese).‬‬ ‫)ﻤﺜ ً‬
‫ﻼ ﺸﺎﻤﺒﺎﻨﻴﺎ‪ ،‬ﺒورت واﻴن‪ ،‬ﺠﺒﻨﺔ ﺒﺎرﻤﻴزان(‪.‬‬

‫‪See: Annex D.2. to the Kyoto Convention of‬‬


‫‪1974.‬‬ ‫راﺠﻊ اﻟﻤﻠﺤق د‪ 2-‬اﻟﺘﺎﺒﻊ ﻻﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو ‪.1974‬‬
‫‪A tax that takes a smaller proportion of income‬‬ ‫ﻀـ ـرﻴﺒﺔ ﺘ ــﻨﺨﻔض ﻨﺴ ــﺒﺘﻬﺎ ﻛﻠﻤ ــﺎ ﺘ ازﻴ ــد اﻟ ــدﺨﻝ اﻟﺨﺎﻀ ــﻊ ﻟﻠﻀـ ـرﻴﺒﺔ‪.‬‬
‫‪as income rises. In other words it is a tax that‬‬
‫‪hits less well-off people harder than the better-‬‬ ‫ﺒﻤﻌﻨــﻰ آﺨــر ﻫــﻲ ﻀ ـرﻴﺒﺔ ﺘــؤﺜر ﻋﻠــﻰ ذوي اﻟــدﺨﻝ اﻟﻤﺤــدود أﻛﺜــر‬
‫‪off. An example of a regressive tax is a poll tax.‬‬ ‫ﻤـ ــن ﺘﺄﺜﻴرﻫـ ــﺎ ﻋﻠـ ــﻰ ذوي اﻟـ ــدﺨﻝ اﻟﻤرﺘﻔـ ــﻊ‪ .‬وﻤـ ــن أﻤﺜﻠـ ــﺔ اﻟﻀ ـ ـرﻴﺒﺔ‬
‫‪Regressive tax‬‬ ‫‪It is exactly the same amount for everyone,‬‬ ‫اﻟﻀرﻴﺒﺔ اﻟﺘﻨﺎزﻟﻴﺔ‬
‫اﻟﺘﻨﺎزﻟﻴﺔ ﻀرﻴﺒﺔ اﻟـرأس اﻟﺘـﻲ ﺘﻔـرض ﻤﺒﻠﻐـﺎً ﻤﺘﺴـﺎوﻴﺎً ﻋﻠـﻰ اﻟﺠﻤﻴـﻊ‪،‬‬
‫‪which makes it a much smaller proportion of a‬‬
‫‪large income than a small one.‬‬ ‫ﻤﻤﺎ ﻴﻌﻨﻲ أن ﻨﺴﺒﺘﻬﺎ ﻤن اﻟـدﺨﻝ اﻟﻛﺒﻴـر أﺼـﻐر ﺒﻛﺜﻴـر ﻤـن ﻨﺴـﺒﺘﻬﺎ‬
‫ﻤن اﻟدﺨﻝ اﻟﺼﻐﻴر‪.‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪customs terms this term means importation into‬‬
‫‪Re-Importation‬‬
‫‪a Customs territory of goods previously‬‬ ‫اﻟﻌﺎﻟﻤﻴــﺔ‪ ،‬ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة اﺴــﺘﻴراد ﺒﻀــﺎﻋﺔ إﻟــﻰ ﻤﻨطﻘــﺔ ﺠﻤرﻛﻴــﺔ‬ ‫إﻋﺎدة اﻻﺴﺘﻴراد‬
‫‪exported from‬‬ ‫ﻛﺎﻨت ﻗد ﺼدرت ﻤﻨﻬﺎ ﺴﺎﺒﻘﺎً‪.‬‬
‫‪that territory.‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

Under the WCO glossary of international ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
customs terms this term means the Customs
procedure under which goods which were ‫اء ﺠﻤرﻛﻴـﺎً ﻴﻤﻛـن ﺒﻤوﺠﺒـﻪ ﻟﻠﺒﻀـﺎﺌﻊ‬
ً ‫ ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة إﺠر‬،‫اﻟﻌﺎﻟﻤﻴﺔ‬
exported may be taken into home use free of ‫اﻟﺘﻲ ﻛﺎﻨت ﻗد ﺼدرت أن ﻴﻌﺎد إدﺨﺎﻟﻬـﺎ ﻟﻼﺴـﺘﺨدام اﻟﻤﺤﻠـﻲ ﻤﻌﻔـﺎة‬
import duties and taxes, provided they have not
‫ ﺸـرﻴطﺔ أﻻ ﺘﻛــون ﻗــد ﺨﻀــﻌت‬،‫ﻤــن اﻟرﺴــوم واﻟﻀـراﺌب اﻟﺠﻤرﻛﻴــﺔ‬
undergone any manufacturing, processing or
repairs abroad and provided that any sums ‫ﻷي ﻋﻤﻠﻴﺎت ﻤﻌﺎﻟﺠﺔ أو إﺼﻼح ﻓﻲ اﻟﺨﺎرج وﺸرﻴطﺔ أن ﻴﺘم دﻓـﻊ‬
Re-importation in chargeable as a result of repayment or remission ‫أﻴــﺔ ﻤﺒــﺎﻟﻎ ﻤﺴــﺘﺤﻘﺔ ﻨﺘﻴﺠــﺔ رد أو إﻟﻐــﺎء أو اﻹﻋﻔــﺎء اﻟﺸــرطﻲ ﻤــن‬ ‫إﻋﺎدة اﻻﺴﺘﻴراد ﻓﻲ ﻨﻔس‬
the same state of or conditional relief from duties and taxes or
of any subsidies or other amounts granted in ‫أي رﺴوم أو ﻀراﺌب أو إﻋﺎﻨـﺎت أو ﻤﺒـﺎﻟﻎ أﺨـرى ﻤﻤﻨوﺤـﺔ ﻤﺘﻌﻠﻘـﺔ‬ ‫اﻟدوﻟﺔ‬
connection with exportation must be paid. The ‫ وﻴﻤﻛــن أن ﺘﻛــون اﻟﺒﻀــﺎﺌﻊ اﻟﻤؤﻫﻠــﺔ ﻹﻋــﺎدة اﻻﺴــﺘﻴراد‬.‫ﺒﺎﻟﺘﺼــدﻴر‬
goods that are eligible for re-importation in the
same state can be goods that were in free .‫ﻓﻲ ﻨﻔس اﻟدوﻟﺔ ﺒﻀﺎﺌﻊ ﻛﺎﻨت ﺤرة اﻟﺘداوﻝ أو ﻤﻨﺘﺠﺎت ﺘﻌوﻴﻀﻴﺔ‬
circulation or were compensating products.

See: Specific Annex B, Chapter 2 of the revised .‫ ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‬2 ‫ اﻟﻔﺼﻝ‬،‫ اﻟﻤﻠﺤق اﻟﺨﺎص ب‬:‫راﺠﻊ‬
Kyoto Convention.
Under the Common Customs Law for the Arab ‫ ﺘﻌﻨــﻲ ﻋﺒــﺎرة‬،‫وﻓﻘ ـًﺎ ﻟﻘــﺎﻨون اﻟﺠﻤــﺎرك اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ‬
States of the Gulf the term “related persons”
means persons who are: :‫"اﻷﺸﺨﺎص ذوي اﻟﺼﻠﺔ" ﺸﺨﺼﻴن‬
(a) legally recognized partners in
business,
،‫)أ( ﺸرﻴﻛﻴن ﻤﻌﺘرف ﺒﻬﻤﺎ ﻗﺎﻨوﻨﻴﺎ ﻓﻲ ﻋﻤﻝ ﻤﺎ‬
(b) officers or directors of one another’s
business, ،‫)ب( ﻴﻛون أﺤدﻫﻤﺎ ﻤﺴؤوﻻً أو ﻤدﻴ اًر ﻓﻲ ﻋﻤﻝ اﻵﺨر‬
Related persons ‫اﻷﺸﺨﺎص ذوي اﻟﺼﻠﺔ‬
(c) employer and employee, ‫)ت( ﺼﺎﺤب اﻟﻌﻤﻝ واﻟﻤوظف‬
(d) any person directly or indirectly
owns, controls or holds 5 per cent or ‫)ث( أي ﺸ ــﺨص ﻴﻤﻠ ــك أو ﻴ ــﺘﺤﻛم ﺒﺸ ــﻛﻝ ﻤﺒﺎﺸ ــر أو ﻏﻴ ــر ﻤﺒﺎﺸ ــر‬
more of the outstanding voting stock ،‫ أو أﻛﺜر ﻤن ﺤﺼص اﻷﺴﻬم اﻟﻤﺘداوﻟﺔ ﻟﻛﻠﻴﻬﻤﺎ‬%5 ‫ﺒﻨﺴﺒﺔ‬
shares of both of them, (e). one of them
directly or indirectly controls the other, ‫)ج( ﻴﺘﺤﻛم أﺤدﻫﻤﺎ ﺒﺎﻵﺨر ﺒﺸﻛﻝ ﻤﺒﺎﺸر أو ﻏﻴر ﻤﺒﺎﺸر‬
(f) both of them are directly or

Tel: 00442071937439 ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ www.pbf.org.ps :‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‬


Fax: 00442076919431 ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ info@pbf.org.ps :‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪indirectly controlled by a third person,‬‬ ‫)ح( ﻴﺘﺤﻛم ﺒﻬﻤﺎ ﺸﺨص آﺨر ﺒﺸﻛﻝ ﻤﺒﺎﺸر أو ﻏﻴر ﻤﺒﺎﺸر‬
‫‪(g) together they directly or indirectly‬‬
‫‪control a third person,‬‬ ‫)خ( ﻴﺘﺤﻛﻤﺎن ﻤﻌﺎً ﺒﺸﺨص آﺨر ﺒﺼورة ﻤﺒﺎﺸرة أو ﻏﻴر ﻤﺒﺎﺸرة‬
‫‪(h) members of the same family.‬‬ ‫)د( أﻓراد ﻓﻲ ﻨﻔس اﻟﻌﺎﺌﻠﺔ‬
‫‪A ratio of any two prices or one particular price‬‬ ‫ﻨﺴــﺒﺔ ﻤــن أي ﺴــﻌرﻴن أو ﺴــﻌر واﺤــد ﻤﺤــدد ﺒﺎﻟﻤﻘﺎرﻨــﺔ ﻤــﻊ ﻤؤﺸــر‬
‫‪Relative Price‬‬ ‫‪compared to a price index.‬‬ ‫اﻟﺴﻌر اﻟﻨﺴﺒﻲ‬
‫أﺴﻌﺎر‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪customs terms this term means the action by the‬‬
‫‪Customs to permit goods undergoing clearance‬‬ ‫اﻟﻌﺎﻟﻤﻴﺔ‪ ،‬ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة إﺠراء ﺘﻘوم ﺒﻪ اﻟﺠﻤﺎرك ﺘﺴﻤﺢ ﺒﻤوﺠﺒـﻪ‬
‫‪Release of goods‬‬ ‫‪to be placed at the disposal of the persons‬‬ ‫ﻟﻠﺒﻀـ ـ ــﺎﻋﺔ اﻟﺨﺎﻀـ ـ ــﻌﺔ ﻟﻠﺘﺨﻠـ ـ ــﻴص ﺒـ ـ ــﺄن ﺘوﻀـ ـ ــﻊ ﺘﺤـ ـ ــت ﺘﺼـ ـ ــرف‬
‫‪concerned.‬‬ ‫ﺘﺤرﻴر اﻟﺒﻀﺎﻋﺔ‬
‫اﻷﺸﺨﺎص اﻟﻤﻌﻨﻴﻴن‪.‬‬
‫‪See: General Annex, Chapter 2 of the revised‬‬
‫‪Kyoto Convention.‬‬ ‫راﺠﻊ‪ :‬اﻟﻤﻠﺤق اﻟﻌﺎم‪ ،‬اﻟﻔﺼﻝ ‪ 2‬ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‪.‬‬
‫‪Under the WCO glossary of international‬‬ ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪customs terms this term means - Goods,‬‬
‫‪including vehicles and other means of transport,‬‬ ‫اﻟﻌﺎﻟﻤﻴــﺔ‪ ،‬ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة ﺒﻀــﺎﺌﻊ – ﺘﺘﻀــﻤن ﻋرﺒــﺎت ووﺴــﺎﺌﻝ‬
‫‪foodstuffs, medicaments, clothing, blankets,‬‬ ‫أﺨرى ﻟﻠﻨﻘﻝ‪ ،‬وﻤـواد ﻏذاﺌﻴـﺔ‪ ،‬وأدوﻴـﺔ‪ ،‬وﻤﻼﺒـس‪ ،‬وأﻏطﻴـﺔ‪ ،‬وﺨﻴـﺎم ‪،‬‬
‫‪tents, prefabricated houses, water purifying and‬‬
‫وﻤﻨـ ــﺎزﻝ ﻤﺴـ ــﺒﻘﺔ اﻟﺼـ ــﻨﻊ‪ ،‬وأدوات ﻟﺘﻨﻘﻴـ ــﺔ اﻟﻤﻴـ ــﺎﻩ وﺘﺨزﻴﻨﻬـ ــﺎ وﻤ ـ ـواد‬
‫‪water storage items, or other goods of prime‬‬
‫‪Relief‬‬ ‫‪necessity, forwarded as aid to those affected by‬‬ ‫أﺨرى ﻀرورﻴﺔ ﻴﺘم إرﺴﺎﻟﻬﺎ ﻛﻤﺴﺎﻋدات ﻟﻠﻤﻨﻛوﺒﻴن ﺒﻛﺎرﺜﺔ ﻤﺎ‪ ،‬و‬
‫‪consignments‬‬ ‫‪disaster; and‬‬ ‫‪ -‬ﺠﻤﻴ ــﻊ اﻟﺘﺠﻬﻴـ ـزات واﻟﻌرﺒ ــﺎت ووﺴ ــﺎﺌﻝ اﻟﻨﻘ ــﻝ اﻷﺨ ــرى‪ ،‬ﻻﺴ ــﻴﻤﺎ‬ ‫إرﺴﺎﻟﻴﺎت اﻹﻏﺎﺜﺔ‬
‫‪- all equipment, vehicles and other means of‬‬
‫‪transport, specially trained animals, provisions,‬‬ ‫اﻟﺤﻴواﻨ ـ ـ ـ ــﺎت اﻟﻤدرﺒ ـ ـ ـ ــﺔ‪ ،‬واﻟﻤ ـ ـ ـ ــؤن واﻟﻤﺨﺼﺼ ـ ـ ـ ــﺎت واﻟﻤﺴ ـ ـ ـ ــﺘﻠزﻤﺎت‬
‫‪supplies, personal effects and other goods for‬‬ ‫اﻟﺸﺨﺼ ــﻴﺔ وﻏﻴرﻫ ــﺎ ﻤ ــن اﻟﺴ ــﻠﻊ ﻷﻓـ ـراد اﻹﻏﺎﺜ ــﺔ ﻟﻴﺘﻤﻛﻨـ ـوا ﻤ ــن أداء‬
‫‪disaster relief personnel in order to perform their‬‬
‫‪duties and to support them in living and working‬‬ ‫واﺠﺒــﺎﺘﻬم وﻟﺘﻤﻛﻴــﻨﻬم ﻤــن اﻟﻌــﻴش واﻟﻌﻤــﻝ ﻓــﻲ ﻤﻨطﻘــﺔ اﻟﻛﺎرﺜــﺔ طـواﻝ‬
‫‪in the territory of the disaster throughout the‬‬ ‫ﻓﺘرة ﻤﻬﻤﺘﻬم‪.‬‬
‫‪duration of their mission.‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪See: Specific Annex J, Chapter 5 of the revised‬‬


‫‪Kyoto Convention.‬‬
‫راﺠﻊ‪ :‬اﻟﻤﻠﺤق ي‪ ،‬اﻟﻔﺼﻝ ‪ 5‬ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‪.‬‬
‫‪Under the glossary of international customs‬‬ ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪terms this term means clearance of goods for‬‬
‫‪home use free of import duties and taxes,‬‬ ‫اﻟﻌﺎﻟﻤﻴﺔ‪ ،‬ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة ﺘﺨﻠـﻴص اﻟﺒﻀـﺎﻋﺔ ﻟﻼﺴـﺘﺨدام اﻟﻤﻨزﻟـﻲ‬
‫‪irrespective of their normal tariff classification‬‬ ‫دون دﻓــﻊ رﺴــوم وﻀ ـراﺌب اﻻﺴــﺘﻴراد‪ ،‬ﺒﻐــض اﻟﻨظــر ﻋــن ﺘﺼــﻨﻴف‬
‫‪or normal liability, provided that they are‬‬
‫ﺘﻌرﻓﺘﻬﺎ اﻟﺠﻤرﻛﻴﺔ اﻟﻤﻌﺘﺎدة أو ﻤﺎ ﻴﺴﺘﺤق ﻋﻠﻴﻬﺎ ﻋـﺎدة‪ ،‬ﺸـرﻴطﺔ أن‬
‫‪Relief from import‬‬ ‫‪imported in specified circumstances and for‬‬ ‫اﻹﻋﻔﺎء ﻤن رﺴوم‬
‫‪duties and taxes‬‬ ‫‪specified purposes.‬‬ ‫ﺘﻛون ﻤﺴﺘوردة ﺒﺸروط ﻤﻌﻴﻨﺔ وﻷﻏراض ﻤﺤددة‪.‬‬
‫وﻀراﺌب اﻻﺴﺘﻴراد‬
‫‪Note: Relief from import duties and taxes is‬‬
‫‪dealt with specifically in Annex‬‬ ‫ﻤﻼﺤظ ـ ــﺔ‪ :‬اﻹﻋﻔ ـ ــﺎء ﻤ ـ ــن رﺴ ـ ــوم وﻀـ ـ ـراﺌب اﻻﺴ ـ ــﺘﻴراد ﻤطروﺤ ـ ــﺔ‬
‫‪B.2. to the Kyoto Convention of 1974 and in‬‬ ‫ﻴﺘﻨﺎوﻟﻬﺎ ﺒﺎﻟﺘﻔﺼﻴﻝ اﻟﻤﻠﺤق ب‪ 2.‬ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو ﻟﻌـﺎم ‪ 1974‬و‬
‫‪Specific Annex B, Chapter‬‬
‫‪3 of the revised Kyoto Convention.‬‬ ‫ﻓﻲ اﻟﻤﻠﺤق اﻟﺨﺎص ب‪ ،‬اﻟﻔﺼﻝ ‪ 3‬ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‪.‬‬
‫‪Under the glossary of international customs‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪terms this term means the waiver of payment, in‬‬
‫‪whole or in part, of import duties and taxes‬‬ ‫اﻟﻌﺎﻟﻤﻴﺔ‪ ،‬ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة اﻟﺘﻨـﺎزﻝ ﻋـن رﺴـوم وﻀـراﺌب اﻻﺴـﺘﻴراد‬
‫‪where payment has not been made.‬‬ ‫ﻛﻠﻴﺎً أو ﺠزﺌﻴﺎً ﻓﻲ اﻟﺤﺎﻻت اﻟﺘﻲ ﻟم ﻴﺘم ﻓﻴﻬﺎ اﻟدﻓﻊ‪.‬‬
‫‪Remission of‬‬
‫‪import duties and‬‬ ‫‪Note: Remission of import duties and taxes is‬‬
‫‪taxes‬‬ ‫‪dealt with in Annex F.6. to the‬‬ ‫ﻤﻼﺤظـ ـ ــﺔ‪ :‬اﻟﺘﻨـ ـ ــﺎزﻝ ﻋـ ـ ــن رﺴـ ـ ــوم وﻀ ـ ـ ـراﺌب اﻻﺴـ ـ ــﺘﻴراد ﻴﺘﻨﺎوﻟﻬـ ـ ــﺎ‬
‫‪Kyoto Convention of 1974. That Annex also‬‬ ‫ﺒﺎﻟﺘﻔﺼﻴﻝ اﻟﻤﻠﺤق و–‪ 6‬ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘـو ﻟﻌـﺎم ‪ . 1974‬وﻴﻐطـﻲ‬
‫‪covers the refund, in whole or in part, of import‬‬
‫‪duties and taxes paid on goods declared for‬‬ ‫ﻫــذا اﻟﻤﻠﺤــق أﻴﻀـﺎً رد رﺴــوم وﻀـراﺌب اﻻﺴــﺘﻴراد‪ ،‬ﻛﻠﻴـﺎً أو ﺠزﺌﻴـﺎً‪،‬‬
‫‪home use.‬‬ ‫اﻟﻤدﻓوﻋﺔ ﻋﻠﻰ ﺒﻀﺎﺌﻊ ﻤﺨﺼﺼﺔ ﻟﻼﺴﺘﺨدام اﻟﻤﻨزﻟﻲ‪.‬‬
‫‪Repayment‬‬ ‫‪Under the glossary of international customs‬‬ ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬ ‫رد اﻟدﻓﻌﺔ‬
‫‪terms this term means the refund, in whole or in‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪part, of duties and taxes paid on goods and the‬‬ ‫اﻟﻌﺎﻟﻤﻴﺔ‪ ،‬ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة اﻟرد‪ ،‬اﻟﺠزﺌﻲ أو اﻟﻛﻠﻲ‪ ،‬ﻟﻤﺒﺎﻟﻎ اﻟرﺴوم‬
‫‪remission, in whole or in part, of duties and‬‬
‫‪taxes where payment has not been made.‬‬ ‫واﻟﻀـ ـراﺌب اﻟﺘ ــﻲ ﺘ ــم دﻓﻌﻬ ــﺎ ﻋﻠ ــﻰ اﻟﺒﻀ ــﺎﺌﻊ أو اﻹﻟﻐ ــﺎء اﻟﻛﻠ ــﻲ أو‬
‫اﻟﺠزﺌــﻲ ﻟﻠرﺴــوم واﻟﻀ ـراﺌب ﻓــﻲ اﻟﺤــﺎﻻت اﻟﺘــﻲ ﻟــم ﺘﻛــن ﻗــد دﻓﻌــت‬
‫‪See: General Annex, Chapter 2 of the revised‬‬
‫ﻓﻴﻬﺎ‪.‬‬
‫‪Kyoto Convention.‬‬

‫راﺠﻊ‪ :‬اﻟﻤﻠﺤق اﻟﻌﺎم‪ ،‬اﻟﻔﺼﻝ ‪ 2‬ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‬

‫‪Reporting currency‬‬
‫‪Reporting currency is the currency used in‬‬ ‫ﻫﻲ اﻟﻌﻤﻠﺔ اﻟﺘﻲ ﺘﺴﺘﺨدم ﻓﻲ إﻋداد اﻟﻘواﺌم اﻟﻤﺎﻟﻴﺔ‪.‬‬ ‫ﻋﻤﻠﺔ اﻟﺘﻘﺎرﻴر‬
‫‪presenting the financial statements.‬‬
‫‪Reporting date means the date of the last day of‬‬ ‫ﻴﻌﻨﻲ ﺘﺎرﻴﺦ آﺨر ﻴوم ﻓﻲ اﻟﻔﺘرة اﻟﻤﺎﻟﻴﺔ اﻟﺘﻲ ﺘﺒﻴﻨﻬﺎ اﻟﻘواﺌم اﻟﻤﺎﻟﻴﺔ‪.‬‬ ‫ﺘﺎرﻴﺦ إﻋداد اﻟﻘواﺌم‬
‫‪Reporting date‬‬ ‫‪the reporting period to which the financial‬‬
‫‪statements relate.‬‬ ‫اﻟﻤﺎﻟﻴﺔ‬
‫‪Under the Common Customs Law for the Arab‬‬ ‫وﻓﻘ ـًﺎ ﻟﻘــﺎﻨون اﻟﺠﻤــﺎرك اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ‪ ،‬ﺘﻌﻨــﻲ ﻋﺒــﺎرة‬
‫‪States of the Gulf the term “representative of the‬‬
‫‪Representative of‬‬
‫‪customs broker” means any legal or natural‬‬ ‫"ﻤﻤﺜـ ـ ــﻝ اﻟوﺴـ ـ ــﻴط اﻟﺠﻤرﻛـ ـ ــﻲ" أي ﺸـ ـ ــﺨص اﻋﺘﺒـ ـ ــﺎري أو طﺒﻴﻌـ ـ ــﻲ‬ ‫ﻤﻤﺜﻝ اﻟوﺴﻴط اﻟﺠﻤرﻛﻲ‬
‫‪the customs broker‬‬
‫‪person licensed to follow up customs‬‬ ‫ﻤرﺨص ﻟﻪ ﺒﻤﺘﺎﺒﻌﺔ اﻹﺠراءات اﻟﺠﻤرﻛﻴﺔ‪.‬‬
‫‪procedures.‬‬
‫‪Money spent on trying to develop new products.‬‬ ‫اﻷﻤ ـ ـواﻝ اﻟﻤﻨﻔﻘـ ــﺔ ﻓـ ــﻲ ﺴـ ــﺒﻴﻝ اﺴـ ــﺘﺤداث ﻤﻨﺘﺠـ ــﺎت ﺠدﻴـ ــدة‪ .‬وﻤـ ــن‬
‫‪It is vital that firms spent a significant amount‬‬
‫‪Research and‬‬ ‫اﻟﻀ ــروري ﺠ ــداً ﻟﻠﻤﻨﺸ ــﺂت أن ﺘﻨﻔ ــق ﻤﺒﻠﻐـ ـﺎً ﻤﻌﺘﺒـ ـ اًر ﻋﻠ ــﻰ اﻷﺒﺤ ــﺎث‬
‫‪on this if they are to stay ahead of the‬‬ ‫اﻷﺒﺤﺎث واﻟﺘطوﻴر‬
‫‪development‬‬ ‫‪competition and be able to launch new and‬‬ ‫واﻟﺘطــوﻴر ﻟﻤواﻛﺒــﺔ رﻛــب اﻟﻤﻨﺎﻓﺴــﺔ واﻟﻘــدرة ﻋﻠــﻰ إطــﻼق ﻤﻨﺘﺠــﺎت‬
‫‪innovative products.‬‬
‫ﺠدﻴدة إﺒداﻋﻴﺔ‪.‬‬
‫‪--The raw materials and other factors of‬‬ ‫اﻟﻤـ ـواد اﻟﺨ ــﺎم وﻋواﻤ ــﻝ اﻹﻨﺘ ــﺎج اﻷﺨ ــرى اﻟﺘ ــﻲ ﺘ ــدﺨﻝ ﻓ ــﻲ ﻋﻤﻠﻴ ــﺔ‬
‫‪production that enter the production process or‬‬
‫‪Resources‬‬ ‫‪final goods and services that are desired by‬‬ ‫اﻹﻨﺘــﺎج أو اﻟﻤﻨﺘﺠــﺎت واﻟﺨــدﻤﺎت اﻟﻨﻬﺎﺌﻴــﺔ اﻟﻤطﻠوﺒــﺔ ﻤــن اﻟﺠﻬــﺎت‬ ‫اﻟﻤوارد‬
‫‪economic agents.‬‬ ‫اﻻﻗﺘﺼﺎدﻴﺔ‪.‬‬
‫‪Restricted Goods‬‬ ‫‪Goods which may be required to undertake‬‬ ‫ﻫـ ـ ــﻲ اﻟﺒﻀـ ـ ــﺎﺌﻊ اﻟﺘـ ـ ــﻲ ﻴﻤﻛـ ـ ــن أن ﺘﺤﺘـ ـ ــﺎج ﻟﻠﺨﻀـ ـ ــوع ﻟﻺﺠ ـ ـ ـراءات‬ ‫اﻟﺒﻀﺎﺌﻊ اﻟﻤﻘﻴدة‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

normal customs formalities on import or export ‫اﻟﺠﻤرﻛﻴــﺔ اﻟﻤﻌﺘــﺎدة ﻓــﻲ اﻻﺴــﺘﻴراد واﻟﺘﺼــدﻴر ﻟﻛﻨﻬــﺎ ﺘﺨﻀــﻊ أﻴﻀــﺎ‬
but which are also subject to formalities from
other authorities before they may be released .‫ﻹﺠراءات ﺴﻠطﺎت أﺨرى ﻗﺒﻝ أن ﻴﺘم ﺘﺤرﻴرﻫﺎ ﻤن ﻴد اﻟﺠﻤﺎرك‬
from customs control.
‫ ﺘﻌﻨــﻲ ﻋﺒــﺎرة‬،‫وﻓﻘ ـﺎً ﻟﻘــﺎﻨون اﻟﺠﻤــﺎرك اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ‬
Under the Common Customs Law for the Arab
States of the Gulf the term “restricted goods ‫"اﻟﺒﻀــﺎﺌﻊ اﻟﻤﻘﻴــدة" ﺘﻠــك اﻟﺒﻀــﺎﺌﻊ اﻟﺘــﻲ ﻴﻔــرض ﻋﻠــﻰ اﺴــﺘﻴرادﻫﺎ أو‬
“means those goods the import or export of .‫ﺘﺼدﻴرﻫﺎ ﻗﻴود ﺒﻤوﺠب أﺤﻛﺎم ﻫذا اﻟﻘﺎﻨون أو أي ﻗﺎﻨون آﺨر‬
which is restricted under the provisions of this
Law “law“ or any other Law.

Click here for the list of restricted good.


‫ﺍﻧﻘﺮ ﻫﻨﺎ ﻟﻼطﻼع ﻋﻠﻰ ﻗﺎﺌﻤﺔ اﻟﺒﻀﺎﺌﻊ اﻟﻤﻘﻴدة‬
Under the glossary of international customs ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
terms this term means a legal requirement by
Restriction of
law for the submission and approval of an ‫ ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة ﻤﺘطﻠﺒًﺎ ﻗﺎﻨوﻨﻴـًﺎ ﻴﻘﻀـﻲ ﺒﺘﻘـدﻴم طﻠـب أو‬،‫اﻟﻌﺎﻟﻤﻴﺔ‬
Goods ‫ﺘﻘﻴﻴد اﻟﺒﻀﺎﺌﻊ‬
application or other document (other than for ‫وﺜﻴﻘــﺔ أﺨــرى واﻟﺤﺼــوﻝ ﻋﻠــﻰ ﻤواﻓﻘــﺔ ﻋﻠﻴــﻪ )وﻫــو ﻏﻴــر اﻹﺠـراءات‬
Customs purposes) as a prior condition to
.‫اﻟﺠﻤرﻛﻴﺔ( ﻛﺸرط ﻤﺴﺒق ﻟﻼﺴﺘﻴراد أو اﻟﺘﺼدﻴر‬
importation or exportation.
Measures the profit as a percentage of the ‫ﻤﻘﻴــﺎس ﻟﻠ ـرﺒﺢ ﻛﻨﺴــﺒﺔ ﻤﺌوﻴــﺔ ﻤــن رأس اﻟﻤــﺎﻝ اﻟﻤﺴــﺘﺨدم )إﺠﻤــﺎﻟﻲ‬
Return on capital
capital employed (the total capital invested in
‫ وﻫو ﻴﻘﻴس ﻤﺴﺘوى اﻟﻌﺎﺌـد اﻟـذي‬.(‫رأس اﻟﻤﺎﻝ اﻟﻤﺴﺘﺜﻤر ﻓﻲ اﻟﻌﻤﻝ‬ ‫اﻟﻌﺎﺌد ﻋﻠﻰ راس اﻟﻤﺎﻝ‬
the business). It is a measure of how well the
employed
money invested in the business is providing a .‫ﻴﺤﻘﻘﻪ اﻟﻤﺎﻝ اﻟﻤﺴﺘﺜﻤر ﻓﻲ اﻟﻌﻤﻝ ﻟﻠﻤﺴﺘﺜﻤرﻴن‬ ‫اﻟﻤﺴﺘﺨدم‬
return to the investors.
The amount received by a producer from the ‫اﻟﻤﺒﻠﻎ اﻟـذي ﻴﺤﺼـﻝ ﻋﻠﻴـﻪ اﻟﻤﻨـﺘﺞ ﻟﻘـﺎء ﺒﻴـﻊ اﻟﺴـﻠﻊ واﻟﺨـدﻤﺎت )أي‬
Revenue sale of goods and services (the product of ‫اﻹﻴرادات‬
market price and quantity sold). (‫أﻨﻪ ﻨﺎﺘﺞ ﺴﻌر اﻟﺴوق واﻟﻛﻤﻴﺔ اﻟﻤﺒﺎﻋﺔ‬
Revenue is the gross inflow of economic ‫ﻫ ــو إﺠﻤ ــﺎﻟﻲ ﺘ ــدﻓق اﻟﻤﻨ ــﺎﻓﻊ اﻻﻗﺘﺼ ــﺎدﻴﺔ أو اﻹﻤﻛﺎﻨﻴ ــﺎت اﻟﺨدﻤﻴ ــﺔ‬
Revenue benefits or service potential during the reporting ‫اﻹﻴرادات‬
period when those inflows result in an increase ‫ﺨــﻼﻝ اﻟﻔﺘ ـرة اﻟﻤﺎﻟﻴــﺔ ﺤــﻴن ﺘﻨــﺘﺞ ﺘﻠــك اﻟﺘــدﻓﻘﺎت زﻴــﺎدة ﻓــﻲ ﺼــﺎﻓﻲ‬

Tel: 00442071937439 ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ www.pbf.org.ps :‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‬


Fax: 00442076919431 ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ info@pbf.org.ps :‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪in net assets/equity, other than increases relating‬‬ ‫اﻷﺼـ ــوﻝ‪/‬ﺤﻘـ ــوق اﻟﻤﻠﻛﻴـ ــﺔ‪ ،‬ﻏﻴـ ــر اﻟزﻴـ ــﺎدات اﻟﻤﺘﺼـ ــﻠﺔ ﺒﻤﺴـ ــﺎﻫﻤﺎت‬
‫‪to contributions from owners.‬‬
‫اﻟﻤﺎﻟﻛﻴن‪.‬‬
‫‪If the government decide to reduce the level of‬‬ ‫إذا ﻗــررت اﻟﺤﻛوﻤــﺔ ﺨﻔــض ﻤﺴــﺘوى اﻟﻀ ـراﺌب‪ ،‬ﻓﻘــد ﺘﻌﻤــﻝ أﻴﻀ ـﺎً‬
‫‪taxation, they may also want to reduce the level‬‬
‫ﻋﻠﻰ ﺨﻔض ﻤﺴﺘوى اﻹﻨﻔـﺎق اﻟﺤﻛـوﻤﻲ ﺒﻘـدر ﺒﻤﻛـﺎﻓﺊ‪ .‬وﻫـذا ﻴﻌﻨـﻲ‬
‫‪Revenue-neutral‬‬
‫‪of government expenditure by an equivalent‬‬ ‫اﻟﺴﻴﺎﺴﺎت ﻏﻴر اﻟﻤؤﺜرة‬
‫‪amount. This would mean that the tax cut has no‬‬ ‫أن ﺨﻔ ــض اﻟﻀـ ـراﺌب ﻻ ﻴ ــؤﺜر ﻋﻠ ــﻰ ﺼ ــﺎﻓﻲ اﻟﻤﺴ ــﺘﻠزﻤﺎت اﻟﻨﻘدﻴ ــﺔ‬
‫‪policies‬‬ ‫‪effect on the PSNCR (the level of government‬‬ ‫ﻓﻲ اﻹﻴرادات‬
‫ﻟﻠﻘطــﺎع اﻟﻌــﺎم )ﺤﺠــم اﻻﻗﺘـراض اﻟﺤﻛــوﻤﻲ(‪ .‬وﻟــذﻟك ﻴﺴــﻤﻰ ﺴﻴﺎﺴــﺔ‬
‫‪borrowing). It is therefore termed a revenue-‬‬
‫‪neutral policy.‬‬ ‫ﻏﻴر ﻤؤﺜرة ﻋﻠﻰ اﻹﻴرادات‪.‬‬
‫‪Revised Kyoto‬‬ ‫‪See: Kyoto Convention‬‬ ‫راﺠﻊ‪ :‬اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو‬ ‫اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‬
‫‪Convention‬‬
‫‪Under the glossary of international customs‬‬ ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪terms this term means the expression commonly‬‬
‫‪used to refer to the international Convention on‬‬ ‫اﻟﻌﺎﻟﻤﻴﺔ‪ ،‬ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة اﻟﺘﻌﺒﻴر اﻟﺸﺎﺌﻊ اﻻﺴﺘﺨدام ﻟﻠدﻻﻟﺔ ﻋﻠﻰ‬
‫‪Revised Kyoto‬‬
‫‪the simplification and harmonization of‬‬ ‫اﻻﺘﻔﺎﻗﻴــﺔ اﻟدوﻟﻴــﺔ ﻟﺘﺒﺴــﻴط وﺘﻨﺴــﻴق اﻹﺠـراءات اﻟﺠﻤرﻛﻴــﺔ )اﻟﻤﻌدﻟــﺔ(‬ ‫اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‬
‫‪Convention‬‬
‫‪Customs procedures (amended), adopted by the‬‬
‫واﻟﺘﻲ ﺘﺒﻨﺎﻫﺎ ﻤﺠﻠس اﻟﺘﻌﺎون اﻟﺠﻤرﻛﻲ ﻓﻲ ﺒروﻛﺴﻝ ﻋﺎم ‪.1999‬‬
‫‪Customs Co-operation Council in Brussels in‬‬
‫‪1999.‬‬
‫‪A measure of uncertainty about the value of an‬‬ ‫ﻤﻘﻴ ـ ــﺎس ﻟﻌ ـ ــدم اﻟﻴﻘ ـ ــﻴن ﺤﻴ ـ ــﺎﻝ ﻗﻴﻤ ـ ــﺔ أﺼ ـ ــﻝ ﻤ ـ ــﺎ أو ﻤﻨ ـ ــﺎﻓﻊ ﻨﺸ ـ ــﺎط‬
‫‪Risk‬‬ ‫‪asset or the benefits of some economic activity.‬‬ ‫اﻟﻤﺨﺎطرة‬
‫اﻗﺘﺼﺎدي ﻤﻌﻴن‪.‬‬
‫‪An adjustment to a real interest rate to‬‬ ‫ﺘﻌــدﻴﻝ ﻓــﻲ ﺴــﻌر اﻟﻔﺎﺌــدة اﻟﺤﻘﻴﻘــﻲ ﻟﻠﺘﻌــوﻴض ﻋــن ﻋــدم اﻟﺘﺄﻛــد ﻤــن‬
‫‪Risk Premium‬‬ ‫‪compensate for uncertainty in the ability of a‬‬ ‫ﻋﻼوة ﻤﺨﺎطرة‬
‫‪borrower to service a loan.‬‬ ‫ﻗدرة اﻟﻤﻘﺘرض ﻋﻠﻰ ﺴداد ﻓواﺌد اﻟﻘرض‪.‬‬
‫‪Certain types of royalties or licence fees are‬‬ ‫ﺘﻀـﺎف ﺒﻌـض أﻨـواع ﺒـدﻝ اﻻﻤﺘﻴــﺎز أو رﺴـوم اﻟﺘـرﺨﻴص إﻟـﻰ ﻗﻴﻤــﺔ‬
‫‪Royalties and‬‬
‫‪included in the value for duty. It is unlikely that‬‬
‫اﻟرﺴـ ــوم‪ .‬وﻤـ ــن اﻟﻨـ ــﺎدر أن ﺘﺸـ ــﻴر اﻟﻔ ـ ـواﺘﻴر اﻟﺘﺠﺎرﻴـ ــﺔ إﻟـ ــﻰ ﺒـ ــدﻻت‬ ‫ﺒدﻝ اﻻﻤﺘﻴﺎز ورﺴوم‬
‫‪commercial invoices will refer to royalties,‬‬
‫‪Licence Fees‬‬
‫‪licence fees or like payments. Officers should‬‬ ‫اﻻﻤﺘﻴـ ــﺎز أو رﺴـ ــوم اﻟﺘـ ــرﺨﻴص أو اﻟـ ــدﻓﻌﺎت اﻟﻤﺸـ ــﺎﺒﻬﺔ‪ .‬ورﻏـ ــم أن‬ ‫اﻟﺘرﺨﻴص‬
‫‪carefully check invoices for imports of brand-‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪name goods, particularly toys and novelty items,‬‬ ‫اﻟﻤﺴﺘوردﻴن ﻤﻠزﻤﻴن ﺒﺎﻟﺘﺼرﻴﺢ ﻋن ﻤﺜﻝ ﻫذﻩ اﻟدﻓﻌﺎت ﻓﻲ ﺘﺼـرﻴﺢ‬
‫‪electronic games, designer-label clothing,‬‬
‫‪cassette tapes, films etc. Although importers are‬‬ ‫اﻟﺒﻀ ـ ــﺎﻋﺔ اﻟﻤﺴ ـ ــﺘوردة‪ ،‬إﻻ أﻨ ـ ــﻪ ﻴﻨﺒﻐ ـ ــﻲ ﻋﻠ ـ ــﻰ ﻤ ـ ــوظﻔﻲ اﻟﺠﻤ ـ ــﺎرك‬
‫‪obliged to declare such royalty payments on the‬‬ ‫ﺘﻔﺤ ـ ــص اﻟﻔـ ـ ـواﺘﻴر ﺒدﻗ ـ ــﺔ ﻓﻴﻤ ـ ــﺎ ﻴﺨ ـ ــص اﺴ ـ ــﺘﻴراد ﺒﻀ ـ ــﺎﺌﻊ اﻟﻌﻼﻤ ـ ــﺔ‬
‫‪Declaration.‬‬
‫اﻟﺘﺠﺎرﻴــﺔ‪ ،‬ﻻﺴــﻴﻤﺎ اﻟــدﻤﻰ واﻷﺸــﻴﺎء اﻟﻤﺒﺘﻛ ـرة واﻷﻟﻌــﺎب اﻹﻟﻛﺘروﻨﻴــﺔ‬
‫واﻟﻤﻼﺒس اﻟﺘﻲ ﺘﺤﻤـﻝ اﺴـم اﻟﻤﺼـﻤم وأﺸـرطﺔ اﻟﻤﺴـﺠﻼت واﻷﻓـﻼم‬
‫اﻟﺦ‪..‬‬
‫‪Under the glossary of international customs‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪terms this term means the specific provisions,‬‬
‫‪developed from principles established by‬‬ ‫اﻟﻌﺎﻟﻤﻴــﺔ‪ ،‬ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة اﻷﺤﻛــﺎم اﻟﺨﺎﺼــﺔ‪ ،‬اﻟﺘــﻲ أﺨــذت ﻤــن‬
‫‪national legislation or international agreements‬‬ ‫ﻤﺒ ــﺎدئ أﻗرﻫ ــﺎ اﻟﺘﺸـ ـرﻴﻊ اﻟ ــوطﻨﻲ أو اﻻﺘﻔﺎﻗﻴ ــﺎت اﻟدوﻟﻴ ــﺔ )"ﻤﻌ ــﺎﻴﻴر‬
‫‪("origin criteria"), and applied by a country to‬‬
‫‪Rules of Origin‬‬ ‫اﻟﻤﻨﺸﺄ"(‪ ،‬واﻟﺘﻲ ﻴطﺒﻘﻬﺎ ﺒﻠد ﻤﺎ ﻓﻲ ﺴﺒﻴﻝ ﻤﻌرﻓﺔ ﻤﻨﺸﺄ اﻟﺒﻀﺎﻋﺔ‪.‬‬
‫‪determine the origin of goods.‬‬ ‫ﻗواﻋد اﻟﻤﻨﺸﺄ‬
‫‪Note: Rules of origin are dealt with in Annex‬‬ ‫ﻤﻼﺤظ ــﺔ‪ :‬ﻗواﻋ ــد اﻟﻤﻨﺸ ــﺄ ﻤﻔﺼ ــﻠﺔ ﻓ ــﻲ اﻟﻤﻠﺤ ــق د‪ 1.‬ﻤ ــن اﺘﻔﺎﻗﻴ ــﺔ‬
‫‪D.1. to the Kyoto Convention of‬‬
‫‪1974 and in Specific Annex K, Chapter 1 of the‬‬ ‫ﻛﻴوﺘ ــو ‪ 1974‬وﻓ ــﻲ اﻟﻤﻠﺤ ــق اﻟﺨ ــﺎص ك‪ ،‬اﻟﻔﺼ ــﻝ ‪ 1‬ﻤ ــن اﺘﻔﺎﻗﻴ ــﺔ‬
‫‪revised Kyoto Convention.‬‬ ‫ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‪.‬‬
‫‪S‬‬
‫‪Some of the main points from the acts relating‬‬ ‫ﻤن اﻟﻨﻘﺎط اﻟرﺌﻴﺴﻴﺔ اﻟﺘﻲ ﺘﺘﻀﻤﻨﻬﺎ أﻋﻤﺎﻝ ﺒﻴﻊ اﻟﺒﻀﺎﺌﻊ ﻤﺎ ﻴﻠﻲ‪:‬‬
‫‪to the sale of goods are:‬‬
‫‪(i) In any contract for the sate of goods it is‬‬ ‫‪ -1‬إن أي ﻋﻘد ﻟﺒﻴﻊ ﺒﻀﺎﺌﻊ ﻴﻌﻨـﻲ ﻀـﻤﻨﺎ أن اﻟﺒـﺎﺌﻊ ﻟـﻪ ﺤـق‬
‫‪implied that the seller has a right to sell the‬‬ ‫ﺒﻴﻊ اﻟﺒﻀﺎﻋﺔ اﻟﻤﻌﻨﻴﺔ؛‬
‫‪Sale of Goods‬‬ ‫;‪goods in question‬‬ ‫ﺒﻴﻊ اﻟﺒﻀﺎﻋﺔ‬
‫‪ -2‬ﻻ ﺒـ ــد أن ﺘﺘواﻓـ ــق اﻟﺒﻀـ ــﺎﻋﺔ ﻤـ ــﻊ ﻋﻴﻨـ ــﺔ ﻤـ ــﺎ أو وﺼـ ــف‬
‫‪(ii) Goods must agree with either a sample or a‬‬
‫;‪description‬‬ ‫ﻤﺤدد؛‬
‫‪(iii) There is an implied condition as to the‬‬ ‫‪ -3‬وﺠود ﺸرط ﻀﻤﻨﻲ ﻴﺘﻌﻠق ﺒﺠودة اﻟﺒﻀﺎﻋﺔ‪.‬‬
‫‪quality of the goods.‬‬

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A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

Under the Common Customs Law for the Arab ‫ ﺘﻌﻨــﻲ ﻋﺒــﺎرة‬،‫وﻓﻘ ـًﺎ ﻟﻘــﺎﻨون اﻟﺠﻤــﺎرك اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ‬
States of the Gulf the term “sales commission”
means the commission paid to the seller’s agent ‫"ﻋﻤوﻟﺔ اﻟﻤﺒﻴﻌﺎت" اﻟﻌﻤوﻟﺔ اﻟﻤدﻓوﻋﺔ ﻟوﻛﻴـﻝ اﻟﺒـﺎﺌﻊ اﻟﻤـرﺘﺒط ﺒﺎﻟﺒـﺎﺌﻊ‬
Sales Commission ‫ﻋﻤوﻟﺔ اﻟﻤﺒﻴﻌﺎت‬
who is related to the seller or the factory, .‫أو اﻟﻤﺼﻨﻊ وﻴﻌﻤﻝ ﻟدﻴﻪ أو ﻟﺼﺎﻟﺤﻪ أو ﺒﺎﺴﻤﻪ‬
governed by or acting for its favour or on its
behalf.
Efforts other than advertising to increase sales ‫أﻨﺸــطﺔ ﻏﻴــر اﻟدﻋﺎﻴــﺔ واﻹﻋــﻼن ﺘﻬــدف إﻟــﻰ زﻴــﺎدة اﻟﻤﺒﻴﻌــﺎت ﻋﺒــر‬
by creating or expanding the demand for a
‫ وﺘﺘﻀــﻤن وﺴــﺎﺌﻝ ﺘــروﻴﺞ‬.‫ﺨﻠــق أو زﻴــﺎدة اﻟطﻠــب ﻋﻠــﻰ ﻤﻨــﺘﺞ ﻤــﺎ‬
Sales Promotion product. Means of sales promotion include ‫ﺘروﻴﺞ اﻟﻤﺒﻴﻌﺎت‬
displays. free samples. temporary reductions in ‫اﻟﻤﺒﻴﻌ ـ ــﺎت اﻟﻌ ـ ــروض واﻟﻌﻴﻨ ـ ــﺎت اﻟﻤﺠﺎﻨﻴ ـ ــﺔ واﻟﺘﺨﻔﻴﻀ ـ ــﺎت اﻟﻤؤﻗﺘ ـ ــﺔ‬
price, offering trading stamps.
‫واﻟﻘﺴﺎﺌم اﻟﻘﺎﺒﻠﺔ ﻟﻼﺴﺘﺒداﻝ‬
Under the glossary of international customs ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
terms this term means Articles which are
representative of a particular category of goods ‫ ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻛﻠﻤــﺔ اﻷﺸــﻴﺎء اﻟﺘــﻲ ﺘﻤﺜــﻝ ﻓﺌــﺔ ﻤﻌﻴﻨــﺔ ﻤــن‬،‫اﻟﻌﺎﻟﻤﻴــﺔ‬
already produced or are examples of goods the ‫اﻟﺒﻀــﺎﺌﻊ اﻟﺘــﻲ ﻴـراد إﻨﺘﺎﺠﻬــﺎ؛ وﻻ ﻴﺘﻀــﻤن ﻫــذا اﻟﻤﺼــطﻠﺢ اﻷﺸــﻴﺎء‬
production of which is contemplated; the term
،‫ أو ﺘرﺴـﻝ إﻟـﻰ ﺸـﺨص ﻤﺤـدد‬،‫اﻟﻤﺘطﺎﺒﻘﺔ اﻟﺘﻲ ﻴﺸﺘرﻴﻬﺎ ﻓـرد ﺒﻌﻴﻨـﻪ‬
does not include identical articles brought in by
the same individual, or sent to a single ‫ ﺘﺘوﻗــف ﻋــن ﻛوﻨﻬــﺎ ﺘﻤﺜــﻝ‬،‫ إذا ﻤــﺎ أﺨــذت ﻛﻛــﻝ ﻤﺘﻛﺎﻤــﻝ‬،‫ﺒﻛﻤﻴــﺎت‬
Samples consignee, in such quantity that, taken as a .‫ﻋﻴﻨﺎت وﻓﻘﺎً ﻟﻼﺴﺘﺨدام اﻟﺘﺠﺎري اﻟﻌﺎدي‬ ‫اﻟﻌﻴﻨﺎت‬
whole, they no longer constitute samples under
ordinary commercial usage.

Note: Temporary admission facilities for samples


are dealt with in Annex B.3. to the Istanbul
Convention. ‫ ﺘﺴ ـ ــﻬﻴﻼت اﻹدﺨ ـ ــﺎﻝ اﻟﻤؤﻗ ـ ــت ﻟﻠﻌﻴﻨ ـ ــﺎت ﻤﻔﺼ ـ ــﻠﺔ ﻓ ـ ــﻲ‬:‫ﻤﻼﺤظ ـ ــﺔ‬
.‫ ﻤن اﺘﻔﺎﻗﻴﺔ اﺴﺘﻨﺒوﻝ‬3.‫اﻟﻤﻠﺤق ب‬
Samples of no Under the glossary of international customs ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬ ‫ﻋﻴﻨﺎت ﻟﻴس ﻟﻬﺎ ﻗﻴﻤﺔ‬
commercial value terms this term means Articles which are
regarded by the Customs to be of negligible ‫ ﺘﻌﻨـﻲ ﻫـذﻩ اﻟﻌﺒـﺎرة ﺴــﻠﻌﺎً ﺘﻌﺘﺒرﻫـﺎ اﻟﺠﻤـﺎرك ﻋدﻴﻤـﺔ اﻟﻘﻴﻤــﺔ‬،‫اﻟﻌﺎﻟﻤﻴـﺔ‬ ‫ﺘﺠﺎرﻴﺔ‬

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Fax: 00442076919431 ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ info@pbf.org.ps :‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‬
A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

value .‫وﻫﻲ ﺘﺴﺘﺨدم ﻻﺴﺘدراج طﻠﺒﺎت ﻋﻠﻰ اﻟﺒﻀﺎﺌﻊ اﻟﺘﻲ ﺘﻤﺜﻠﻬﺎ‬


and which are to be used only for soliciting
orders for goods of the kind they represent.

Note: Such articles are normally allowed relief


‫ ﻴﺴ ــﻤﺢ ﻋ ــﺎدة ﻟﻤﺜ ــﻝ ﻫ ــذﻩ اﻟﺴ ــﻠﻊ ﺒﺎﻹﻋﻔ ــﺎء ﻤ ــن رﺴ ــوم‬:‫ﻤﻼﺤظ ــﺔ‬
from import duties and taxes.
In Annex B.2. to the Kyoto Convention of 1974, .‫وﻀراﺌب اﻻﺴﺘﻴراد‬
it is recommended that the following should be ‫ ﺘوﺼ ـ ــﻲ‬،1974 ‫ ﻤ ـ ــن اﺘﻔﺎﻗﻴ ـ ــﺔ ﻛﻴوﺘ ـ ــو ﻟﻌ ـ ــﺎم‬2.‫ﻓ ـ ــﻲ اﻟﻤﻠﺤ ـ ــق ب‬
regarded as samples of no commercial value :
(a) raw materials and products of such :‫اﻻﺘﻔﺎﻗﻴﺔ ﺒﺎﻋﺘﺒﺎر ﻤﺎ ﻴﻠﻲ ﻋﻴﻨﺎت ﻟﻴس ﻟﻬﺎ ﻗﻴﻤﺔ ﺘﺠﺎرﻴﺔ‬
dimensions that they are useless except for ‫)أ( اﻟﻤواد اﻟﺨﺎم واﻟﻤﻨﺘﺠﺎت اﻟﺘﻲ ﺘﻛون ﺒﻛﻤﻴـﺎت وﻤﻘﺎﺴـﺎت ﺘﺠﻌﻠﻬـﺎ‬
purposes of demonstration;
(b) articles of non-precious materials affixed to .‫ﻋدﻴﻤﺔ اﻟﻨﻔﻊ إﻻ ﻷﻏراض اﻟﻌرض‬
cards or put up as samples in the manner usual in ‫)ب( ﻨﻤ ـ ــﺎذج ﻤ ـ ــن ﻤـ ـ ـواد ﻏﻴ ـ ــر ﺜﻤﻴﻨ ـ ــﺔ ﻤﺜﺒﺘ ـ ــﺔ ﻋﻠ ـ ــﻰ ﺒطﺎﻗ ـ ــﺎت أو‬
the trade, provided that there is not more than
one of each size or kind; ‫ ﺸـ ـرﻴطﺔ أﻻ‬،‫ﻤوﻀ ــوﻋﺔ ﻛﻌﻴﻨ ــﺎت ﺒﺎﻟطرﻴﻘ ــﺔ اﻟﻤﻌﺘ ــﺎدة ﻓ ــﻲ اﻟﺘﺠ ــﺎرة‬
(c) raw materials and products, and articles of .‫ﻴوﺠد أﻛﺜر ﻤن ﻨﻤوذج واﺤد ﻤن ﻛﻝ ﺤﺠم أو ﻨوع‬
such materials or products, rendered useless,
‫ واﻟﻨﻤ ـ ــﺎذج ﻤ ـ ــن ﻫ ـ ــذﻩ اﻟﻤـ ـ ـواد أو‬،‫)ت( اﻟﻤـ ـ ـواد اﻟﺨ ـ ــﺎم واﻟﻤﻨﺘﺠ ـ ــﺎت‬
except for purposes of demonstration,
by slashing, perforation, indelible marking or by ،‫ اﻟﺘـ ــﻲ ﺘﺠﻌـ ــﻝ ﻋدﻴﻤـ ــﺔ اﻟﻨﻔـ ــﻊ إﻻ ﻷﻏ ـ ـراض اﻟﻌ ـ ــرض‬،‫اﻟﻤﻨﺘﺠ ـ ـﺎت‬
any other effective method; ‫ﺒﺘﻤزﻴﻘﻬــﺎ أو ﺘﺜﻘﻴﺒﻬــﺎ أو دﻤﻐﻬــﺎ ﺒﻌﻼﻤــﺎت ﻻ ﺘﻤﺤــﻰ أو ﺒــﺄي طرﻴﻘــﺔ‬
(d) products which cannot be put up as samples
of no commercial value in accordance with ‫ﻓﻌﺎﻟﺔ أﺨرى؛‬
paragraphs (a) to (c) above and which consist of : ‫)ج( اﻟﻤﻨﺘﺠــﺎت اﻟﺘــﻲ ﻻ ﻴﻤﻛــن ﺘﻘــدﻴم ﻋﻴﻨــﺎت ﻤﻨﻬــﺎ ﻟــﻴس ﻟﻬــﺎ ﻗﻴﻤــﺔ‬
(1) non-consumable goods of an individual
value not exceeding US$5, and provided there is :‫ﺘﺠﺎرﻴﺔ وﻓﻘﺎً ﻟﻠﻔﻘرﺘﻴن )أ( و )ت( أﻋﻼﻩ وﻫﻲ ﺘﺘﺄﻟف ﻤن‬
not more than one sample of each kind or 5 ‫( ﺴﻠﻊ ﻏﻴـر ﻗﺎﺒﻠـﺔ ﻟﻼﺴـﺘﻬﻼك ﻟﻬـﺎ ﻗﻴﻤـﺔ ﺒﺤـد ذاﺘﻬـﺎ ﻻ ﺘﺘﺠـﺎوز‬1)
quality;
(2) consumable goods of an individual value ‫ ﺸ ـرﻴطﺔ ﻋــدم وﺠــود أﻛﺜــر ﻤــن ﻋﻴﻨــﺔ واﺤــدة ﻤــن‬،‫دوﻻرات أﻤرﻴﻛﻴــﺔ‬
not exceeding US$5, even if they consist wholly .‫اﻟﻔﺌﺔ أو اﻟﻨوﻋﻴﺔ ﻨﻔﺴﻬﺎ‬
or partly of samples of the same kind or quality,

Tel: 00442071937439 ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ www.pbf.org.ps :‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‬


Fax: 00442076919431 ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ info@pbf.org.ps :‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪provided the quantity and the manner in which‬‬ ‫)‪ (2‬ﺴـ ــﻠﻊ ﻗﺎﺒﻠـ ــﺔ ﻟﻼﺴـ ــﺘﻬﻼك ﻟﻬـ ــﺎ ﻗﻴﻤـ ــﺔ ﺒﺤـ ــد ذاﺘﻬـ ــﺎ ﻻ ﺘﺘﺠـ ــﺎوز ‪5‬‬
‫‪they are put up preclude their being used‬‬
‫‪otherwise than as samples.‬‬ ‫دوﻻرات أﻤرﻴﻛﻴﺔ‪ ،‬ﺤﺘﻰ ﻟو ﺘﺄﻟﻔت‪ ،‬ﻛﻠﻴﺎً أو ﺠزﺌﻴـﺎً‪ ،‬ﻤـن ﻋﻴﻨـﺎت ﻤـن‬
‫اﻟﻔﺌﺔ أو اﻟﻨوﻋﻴـﺔ ﻨﻔﺴـﻬﺎ‪ ،‬ﺸـرﻴطﺔ أن ﺘﻛـون اﻟﻛﻤﻴـﺔ أو اﻟطرﻴﻘـﺔ اﻟﺘـﻲ‬
‫‪See: International Convention to facilitate the‬‬
‫وﻀـ ــﻌت ﺒﻬـ ــﺎ ﺘﺤـ ــوﻝ دون اﺴـ ــﺘﺨدﻤﻬﺎ ﻟﻐـ ــرض آﺨـ ــر ﻏﻴـ ــر ﻛوﻨﻬـ ــﺎ‬
‫‪importation of commercial samples and‬‬
‫‪advertising material (Geneva, 1952).‬‬ ‫ﻋﻴﻨﺎت‪.‬‬

‫ارﺠــﻊ‪ :‬اﻻﺘﻔﺎﻗﻴــﺔ اﻟدوﻟﻴــﺔ ﻟﺘﺴــﻬﻴﻝ اﺴــﺘﻴراد اﻟﻌﻴﻨــﺎت اﻟﺘﺠﺎرﻴــﺔ واﻟﻤـواد‬


‫اﻟدﻋﺎﺌﻴﺔ )ﺠﻨﻴف‪(1952 ،‬‬
‫‪A level of consumption where the consumer is‬‬ ‫ﻤرﺤﻠــﺔ ﻤــن ﻤ ارﺤــﻝ اﻻﺴــﺘﻬﻼك ﻴﺒﻠــﻎ اﻟﻤﺴــﺘﻬﻠك ﻓﻴﻬــﺎ ﺤــد اﻹﺸــﺒﺎع‬
‫‪Satiation‬‬ ‫‪fully satisfied in a given period of time.‬‬ ‫اﻹﺸﺒﺎع‬
‫واﻟرﻀﻰ ﻟﻔﺘرة زﻤﻨﻴﺔ ﻤﻌﻴﻨﺔ‪.‬‬

‫‪Savings‬‬
‫‪The difference between income and expenditure‬‬ ‫ﻫو ﻤﻘدار اﻟﻔرق ﺒﻴن اﻟدﺨﻝ واﻹﻨﻔﺎق ﻓﻲ اﻟﻔﺘرة اﻟﺠﺎرﻴﺔ‪.‬‬ ‫اﻻدﺨﺎر‬
‫‪in the current time period.‬‬
‫‪Any income that is not spent, but put aside. In‬‬ ‫أي دﺨـ ــﻝ ﻻ ﻴـ ــﺘم إﻨﻔﺎﻗـ ــﻪ‪ ،‬ﺒـ ــﻝ ﻴـ ــﺘم ﺘـ ــوﻓﻴرﻩ‪ .‬وﻓـ ــﻲ ﻋﻠـ ــم اﻻﻗﺘﺼـ ــﺎد‬
‫‪economics it includes buying shares or‬‬
‫)‪Savings (S‬‬ ‫‪securities. Savings are a leakage or withdrawal‬‬ ‫ﻴﺘﻀﻤن اﻻدﺨـﺎر ﺸـراء اﻷﺴـﻬم واﻷوراق اﻟﻤﺎﻟﻴـﺔ‪ .‬وﻴﻌﺘﺒـر اﻻدﺨـﺎر‬ ‫اﻻدﺨﺎر‬
‫‪from the circular flow.‬‬ ‫ﺘﺴرﻴﺒًﺎ ﻓﻲ اﻟﺘدﻓق اﻟدوري أو اﻨﺴﺤﺎﺒًﺎ ﻤﻨﻪ‪.‬‬
‫‪Stevedoring Charge - (Stacking Charge) paid to‬‬ ‫رﺴوم اﻟﺘﺤﻤﻴﻝ واﻟﺘﻔرﻴﻎ – )رﺴوم اﻟﺘﻛدﻴس( وﻫـﻲ رﺴـوم ﺘـدﻓﻊ إﻟـﻰ‬
‫‪Port Stevedoring Authorities for discharging the‬‬
‫‪SC‬‬ ‫‪cargo.‬‬ ‫اﻟﺴﻠطﺎت اﻟﻤﺴؤوﻟﺔ ﻋن اﻟﺘﺤﻤﻴﻝ واﻟﺘﻔرﻴﻎ ﻓﻲ اﻟﻤﻴﻨﺎء ﻤﻘﺎﺒـﻝ ﺘﻔرﻴـﻎ‬ ‫رﺴوم اﻟﺘﺤﻤﻴﻝ واﻟﺘﻔرﻴﻎ‬
‫اﻟﺒﻀﺎﻋﺔ اﻟﻤﺸﺤوﻨﺔ‪.‬‬

‫‪Scarcity‬‬
‫‪A physical or economic condition where the‬‬ ‫ﺤﺎﻟــﺔ ﻤﺎدﻴــﺔ أو اﻗﺘﺼــﺎدﻴﺔ ﺘﻛــون ﻓﻴﻬــﺎ اﻟﻛﻤﻴــﺔ اﻟﻤطﻠوﺒــﺔ ﻤــن ﺴــﻠﻌﺔ‬ ‫اﻟﻨدرة‬
‫‪quantity desired of a good or service exceeds the‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

availability of that good or service in the ‫ﻤــﺎ أو اﻟﻤﻘــدار اﻟﻤطﻠــوب ﻤــن ﺨدﻤــﺔ ﻤــﺎ أﻛﺒــر ﻤﻤــﺎ ﻴﺘــوﻓر ﻤــن ﺘﻠــك‬
absence of a rationing system.
.‫اﻟﺴﻠﻌﺔ أو اﻟﺨدﻤﺔ ﻓﻲ ظﻝ ﻏﻴﺎب ﻨظﺎم ﻟﻠﺘﻘﻨﻴﻴن‬
Sight Draft - Short Delivery - Special Discount ‫ﺤواﻟﺔ ﺘـدﻓﻊ ﻋﻨـد اﻻطـﻼع – ﻨﻘـص ﻓـﻲ اﻟﻛﻤﻴـﺔ اﻟﻤﺴـﻠﻤﺔ – ﺨﺼـم‬
SD
‫ﺨﺎص‬
Under the glossary of international customs ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
terms this term means a piece of metal or other
material used to join together two ends of a ‫ ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة ﻗطﻌ ــﺔ ﻤ ــن اﻟﻤﻌ ــدن أو ﻤ ــﺎدة أﺨ ــرى‬،‫اﻟﻌﺎﻟﻤﻴ ــﺔ‬
Seal fastening in a secure manner. .‫ﺘﺴﺘﺨدم ﻟﻀم طرﻓﻲ ﻤﺸﺒك ﺒﺼورة ﻤﺤﻛﻤﺔ‬ ‫اﻟﺨﺘم‬
See: Council Recommendation concerning
‫ ﺘوﺼﻴﺔ اﻟﻤﺠﻠس ﺒﺨﺼـوص أﻨظﻤـﺔ اﻷﺨﺘـﺎم اﻟﺠﻤرﻛﻴـﺔ ﻓﻴﻤـﺎ‬:‫راﺠﻊ‬
Customs sealing systems in connection with the
international transport of goods, 1968. .1968 ،‫ﻴﺘﻌﻠق ﺒﺎﻟﻨﻘﻝ اﻟدوﻟﻲ ﻟﻠﺒﻀﺎﺌﻊ‬
The market where existing shares of stock .‫اﻟﺴــوق اﻟﺘ ــﻲ ﻴﺠــري ﻓﻴﻬ ــﺎ ﺘ ــداوﻝ اﻷﺴــﻬم أو اﻟﺴ ــﻨدات اﻟﻤوﺠ ــودة‬
Secondary
or existing bonds are traded. This market ‫اﻟﺴﻨدات‬/‫ﺴوق اﻷﺴﻬم‬
Stock/Bond .‫وﺘوﻓر ﻫذﻩ اﻟﺴوق اﻟﺴﻴوﻟﺔ ﻟﻬذﻩ اﻷﻨواع ﻤن اﻷﺼوﻝ اﻟﻤﺎﻟﻴﺔ‬
Market
provides liquidity to these types of financial ‫اﻟﺜﺎﻨوﻴﺔ‬
assets.
Under the glossary of international customs ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
terms this term means that which ensures to the
satisfaction of the Customs that an obligation to ‫ ﺘﻨﻔﻴــذ اﻟﺘ ـزام ﻤﻌــﻴن‬،‫ ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة ﻀــﻤﺎن ﻟﻠﺠﻤــﺎرك‬،‫اﻟﻌﺎﻟﻤﻴــﺔ‬
the Customs will be fulfilled. Security is ‫ وﻴوﺼ ـ ــف اﻟﻀ ـ ــﻤﺎن ﺒﺄﻨ ـ ــﻪ "ﻋ ـ ــﺎم" ﺤ ـ ــﻴن ﻴﻀ ـ ــﻤن ﺘﻨﻔﻴ ـ ــذ‬.‫ﺘﺠﺎﻫﻬ ـ ــﺎ‬
described as "general" when it ensures that the
Security .‫اﻟﺘزاﻤﺎت ﺘﻌود ﻟﻌدة ﻋﻤﻠﻴﺎت‬
obligations arising from several operations will ‫اﻟﻀﻤﺎن‬
be fulfilled.

Note: Security usually takes the form of a


deposit or of a legal obligation (a ‫ ﻴﺘﺨذ اﻟﻀﻤﺎن ﻋﺎدة ﺸـﻛﻝ ﻤﺒﻠـﻎ ﺘـﺄﻤﻴن أو اﻟﺘـزام ﻗـﺎﻨوﻨﻲ‬:‫ﻤﻼﺤظﺔ‬
bond). A surety to the bond is usually required. .‫ وﻴﺘطﻠب اﻟﺴﻨد ﻋﺎدة وﺠود ﻀﺎﻤن ﻟﻪ‬.(‫)ﺴﻨد‬

Selling Commission
See Valuation: In normal circumstances selling ‫ ﻓــﻲ اﻷوﻀــﺎع اﻟﻌﺎدﻴــﺔ ﺘﻤﺜــﻝ ﻋﻤوﻟــﺔ اﻟﺒﻴــﻊ ﺠــزًء ﻤــن‬:‫ارﺠــﻊ اﻟﺘﻘﻴــﻴم‬ ‫ﻋﻤوﻟﺔ اﻟﺒﻴﻊ‬
commission is part of the price paid for the

Tel: 00442071937439 ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ www.pbf.org.ps :‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‬


Fax: 00442076919431 ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ info@pbf.org.ps :‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪goods and is not separately identified on‬‬ ‫اﻟﺴـﻌر اﻟﻤـدﻓوع ﻟﻘــﺎء اﻟﺒﻀـﺎﻋﺔ وﻻ ﻴــﺘم ﺘﺤدﻴـدﻩ ﺒﺸــﻛﻝ ﻤﻨﻔﺼـﻝ ﻓــﻲ‬
‫‪invoices.‬‬
‫اﻟﻔواﺘﻴر‪.‬‬
‫‪Under the glossary of international customs‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪terms this term means Declaration (IMO FAL‬‬
‫‪Form 1) conforming to the provisions of the‬‬ ‫اﻟﻌﺎﻟﻤﻴﺔ‪ ،‬ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒـﺎرة ﺒﻴﺎﻨـًﺎ )ﺒﺼـﻴﻐﺔ اﺴـﺘﻤﺎرة ‪IMO FAL‬‬
‫‪Annex to the Convention on Facilitation of‬‬ ‫‪ (1‬ﻴﺘواﻓ ـ ــق ﻤ ـ ــﻊ أﺤﻛ ـ ــﺎم ﻤﻠﺤ ـ ــق اﺘﻔﺎﻗﻴ ـ ــﺔ ﺘﺴ ـ ــﻬﻴﻝ ﺤرﻛ ـ ــﺔ اﻟﻤ ـ ــرور‬
‫‪Ship's General‬‬
‫‪Maritime Traffic, London, 1965. The general‬‬
‫‪Declaration‬‬ ‫اﻟﺒﺤرﻴﺔ‪ ،‬ﻟﻨدن ‪ .1965‬وﻴﻌﺘﺒر اﻟﺒﻴﺎن اﻟﻌﺎم اﻟوﺜﻴﻘـﺔ اﻷﺴﺎﺴـﻴﺔ ﻋﻨـد‬ ‫ﺒﻴﺎن اﻟﺴﻔﻴﻨﺔ اﻟﻌﺎم‬
‫‪declaration is the basic document on arrival and‬‬
‫‪departure providing information concerning the‬‬ ‫اﻟوﺼـ ــوﻝ واﻟﻤﻐـ ــﺎدرة ﺤﻴـ ــث ﻴـ ــوﻓر ﻤﻌﻠوﻤـ ــﺎت ﻋـ ــن اﻟﺴـ ــﻔﻴﻨﺔ ﻨﻔﺴـ ــﻬﺎ‬
‫‪ship itself and summary information relating to‬‬ ‫وﻤﻌﻠوﻤ ـ ــﺎت ﻤ ـ ــوﺠزة ﻋ ـ ــن اﻟﺒﻀ ـ ــﺎﻋﺔ اﻟﻤﺸ ـ ــﺤوﻨﺔ وط ـ ــﺎﻗم اﻟﺴ ـ ــﻔﻴﻨﺔ‬
‫‪the cargo, crew, passengers and voyage.‬‬
‫ورﻛﺎﺒﻬﺎ ورﺤﻠﺘﻬﺎ‪.‬‬
‫‪Production activity where only one factor of‬‬ ‫ﻨﺸﺎط إﻨﺘﺎﺠﻲ ﺘﺘﻐﻴر ﻓﻴﻪ ﻛﻤﻴﺔ ﻋﺎﻤﻝ إﻨﺘﺎج واﺤد ﻓﻘـط وﺘظـﻝ ﺒـﺎﻗﻲ‬
‫‪Short Run‬‬ ‫‪production may vary in quantity. All other‬‬
‫‪factors of production are fixed in quantity.‬‬ ‫اﻟﻌواﻤﻝ اﻹﻨﺘﺎﺠﻴﺔ اﻷﺨرى ﺜﺎﺒﺘﺔ اﻟﻛم‪.‬‬ ‫إﻨﺘﺎج ﻋﻠﻰ اﻟﻤدى اﻟﻘﺼﻴر‬
‫‪Production‬‬
‫‪Substitution among factors is not possible.‬‬ ‫اﻹﺤﻼﻝ ﺒﻴن اﻟﻌواﻤﻝ ﻏﻴر ﻤﻤﻛن‪.‬‬
‫‪A market condition where the quantity‬‬ ‫ﺤﺎﻟﺔ ﺒﺎﻟﺴوق ﺘﺘﺠﺎوز ﻓﻴﻬﺎ اﻟﻛﻤﻴﺔ اﻟﻤطﻠوﺒﺔ ﻤن ﺒﻀـﺎﻋﺔ أو ﺨدﻤـﺔ‬
‫‪Shortage‬‬ ‫‪demanded of a particular good or service‬‬ ‫ﻨﻘص‬
‫‪exceeds the quantity available.‬‬ ‫ﻤﻌﻴﻨﺔ اﻟﻛﻤﻴﺔ اﻟﻤﺘﺎﺤﺔ‪.‬‬
‫‪A Bill of Exchange payable at sight i.e. 'on‬‬ ‫ﻛﻤﺒﻴﺎﻟـ ــﺔ ﻤﺴـ ــﺘﺤﻘﺔ اﻟـ ــدﻓﻊ ﻋﻨـ ــد اﻹطـ ــﻼع "ﻋﻨـ ــد اﻟطﻠـ ــب" )ﻤﻤﺎﺜﻠـ ــﺔ‬
‫‪demand' (similar to Bank Cheques) - (payable‬‬
‫‪Sight Draft‬‬ ‫‪upon presentation to the drawee).‬‬ ‫ﻟﻠﺸـﻴﻛﺎت اﻟﻤﺼـرﻓﻴﺔ( – )ﻤﺴـﺘﺤﻘﺔ اﻟﺴــداد ﻋﻨـد ﺘﻘـدﻴﻤﻬﺎ ﻟﻠﻤﺴــﺤوب‬ ‫ﺴﺤب ﺒﺎﻹطﻼع‬
‫ﻋﻠﻴﻪ(‪.‬‬
‫‪Under the Common Customs Law for the Arab‬‬ ‫وﻓﻘ ـﺎً ﻟﻘــﺎﻨون اﻟﺠﻤــﺎرك اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ‪ ،‬ﺘﻌﻨــﻲ ﻋﺒــﺎرة‬
‫”‪States of the Gulf the term “similar goods‬‬
‫‪means goods which, although not alike in all‬‬ ‫"ﺒﻀــﺎﺌﻊ ﻤﻤﺎﺜﻠ ـﺔ" ﺒﻀــﺎﺌﻊ رﻏــم ﻋــدم ﺘﻤﺎﺜﻠﻬــﺎ ﻓــﻲ ﻛﺎﻓــﺔ اﻟﻨ ـواﺤﻲ إﻻ‬
‫‪Similar goods‬‬ ‫ﺒﻀﺎﺌﻊ ﻤﻤﺎﺜﻠﺔ‬
‫‪respects, have like characteristics and like‬‬ ‫أن ﻟﻬﺎ ﺨﺼﺎﺌص ﻤﺘﺸﺎﺒﻬﺔ وﻤواد ﻤﻛوﻨﺔ ﻤﺘﺸﺎﺒﻬﺔ ﺘﻤﻛﻨﻬﺎ ﻤن أداء‬
‫‪component materials which enable them to‬‬
‫ﻨﻔــس اﻟوظــﺎﺌف واﺴــﺘﺒداﻝ ﺒﻌﻀــﻬﺎ ﺒــﺒﻌض ﻓــﻲ اﻟﻨ ـواﺤﻲ اﻟﺘﺠﺎرﻴــﺔ‪.‬‬
‫‪perform the same functions and to be‬‬

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A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

commercially interchangeable. The quality of ‫وﺘﻌــد ﻨوﻋﻴــﺔ اﻟﺒﻀــﺎﺌﻊ وﺴــﻤﻌﺘﻬﺎ ووﺠــود اﻟﻌﻼﻤــﺔ اﻟﺘﺠﺎرﻴــﺔ ﻤــن ﺒــﻴن‬
the goods, their reputation and the existence of a
trademark are among the factors to be ‫اﻟﻌواﻤــﻝ اﻟﺘــﻲ ﻴﺠــب أﺨــذﻫﺎ ﻓــﻲ اﻻﻋﺘﺒــﺎر ﻓــﻲ ﺘﺤدﻴــد ﻤـﺎ إذا ﻛﺎﻨــت‬
considered in determining whether goods are .‫اﻟﺒﻀﺎﺌﻊ ﻤﺘﺸﺎﺒﻬﺔ أم ﻻ‬
similar.
Party who charters or hires space or slot on a ‫اﻟط ــرف اﻟ ــذي ﻴﻘ ــوم ﺒﺎﺴ ــﺘﺌﺠﺎر ﻤﺴ ــﺎﺤﺔ أو ﺠ ــزء ﻋﻠ ــﻰ ﺴ ــﻔﻴﻨﺔ‬
Slot Charterer container vessel for carriage of own containers. ‫ﻤﺴﺘﺄﺠر ﻤﺴﺎﺤﺔ‬
.‫ﺤﺎوﻴﺎت ﻟﻨﻘﻝ ﺤﺎوﻴﺎﺘﻪ اﻟﺨﺎﺼﺔ‬
Under the glossary of international customs ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
terms this term means customs offence
consisting in the movement of goods across a ‫ ﺘﻌﻨـ ــﻲ ﻫـ ــذﻩ اﻟﻌﺒـ ــﺎرة ﻤﺨﺎﻟﻔـ ــﺔ ﺠﻤرﻛﻴـ ــﺔ ﺘﺘﻤﺜـ ــﻝ ﻓـ ــﻲ ﻨﻘـ ــﻝ‬،‫اﻟﻌﺎﻟﻤﻴـ ــﺔ‬
Customs frontier in any clandestine manner, .‫اﻟﺒﻀﺎﻋﺔ ﻋﺒر ﺤدود ﺠﻤرﻛﻴﺔ ﺴ ار ﻟﻠﺘﻬرب ﻤن اﻟرﻗﺎﺒﺔ اﻟﺠﻤرﻛﻴﺔ‬
thereby evading Customs control.
:‫ﻤﻼﺤظﺎت‬
Notes ‫ رﺒﻤ ــﺎ ﺘﺸ ــﻤﻝ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة ﺒﻌ ــض ﻤﺨﺎﻟﻔ ــﺎت اﻟﺘﺸـ ـرﻴﻊ‬.1
1. This term may also cover certain violations of ‫اﻟﺠﻤرﻛـ ــﻲ اﻟﺨـ ــﺎص ﺒﺤﻴـ ــﺎزة وﻨﻘـ ــﻝ اﻟﺒﻀـ ــﺎﺌﻊ داﺨـ ــﻝ‬
Customs legislation
Smuggling
relating to the possession and movement of .‫اﻹﻗﻠﻴم اﻟﺠﻤرﻛﻲ‬
(Contraband) ‫ﺘﻬرﻴب اﻟﻤﻤﻨوﻋﺎت‬
goods within the :‫ ﻓﻲ ﺒﻌض اﻟدوﻝ‬.2
Customs territory.
2. In certain countries : ‫ ﻻ ﻴﻛ ــون ﻤﻔﻬ ــوم اﻟﻨﻘ ــﻝ اﻟﺴ ــري ﻟﻠﺒﻀ ــﺎﺌﻊ‬-
- The concept of clandestine movement of goods .‫ﻋﺒر اﻟﺤدود ﺴﻤﺔ إﻟزاﻤﻴﺔ ﻟﻠﺘﻬرﻴب‬
across frontiers is not a mandatory feature of
smuggling. ‫ ﻻ ﻴﻌــرف اﻟﺠــرم ﺒﺄﻨــﻪ ﺘﻬرﻴــب ﻤــﺎ ﻟــم ﻴﻛــن‬-
- An offence is not defined as smuggling unless .‫ﻤﺘﻌﻤدا‬
it is intentional.
.‫ اﺘﻔﺎﻗﻴﺔ ﻨﻴروﺒﻲ‬: ‫اﻨظر‬
See: Nairobi Convention.
means the importation or attempted importation ‫ﻴﻌﻨـ ــﻲ اﺴـ ــﺘﻴراد أو ﻤﺤﺎوﻟـ ــﺔ اﺴـ ــﺘﻴراد اﻟﺒﻀـ ــﺎﻋﺔ ﺒﻘﺼـ ــد اﻟﻐـ ــش ﻓـ ــﻲ‬
Smuggling of goods with intent to defraud the revenue ‫اﻟﺘﻬرﻴب‬
.‫اﻹﻴراد‬

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A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

The total of private benefits and any external ‫ اﻨظ ــر اﻟﺠواﻨ ــب‬.‫إﺠﻤ ــﺎﻟﻲ اﻟﻤﻨ ــﺎﻓﻊ اﻟﺨﺎﺼ ــﺔ وأي ﻤﻨ ــﺎﻓﻊ ﺨﺎرﺠﻴ ــﺔ‬
Social benefits benefits. See also Externalities. ‫اﻟﻤﻨﺎﻓﻊ اﻻﺠﺘﻤﺎﻋﻴﺔ‬
‫اﻟﺨﺎرﺠﻴﺔ‬
The total of private costs and any external costs. ‫ اﻨظ ــر أﻴﻀ ــﺎ‬.‫إﺠﻤ ــﺎﻟﻲ اﻟﺘﻛ ــﺎﻟﻴف اﻟﺨﺎﺼ ــﺔ وأي ﺘﻛ ــﺎﻟﻴف ﺨﺎرﺠﻴ ــﺔ‬
Social costs See also Externalities. ‫اﻟﺘﻛﺎﻟﻴف اﻻﺠﺘﻤﺎﻋﻴﺔ‬
.‫اﻟﺠواﻨب اﻟﺨﺎرﺠﻴﺔ‬
Under the Common Customs Law for the Arab ‫ ﺘﻌﻨـﻲ ﻋﺒـﺎرة‬،‫وﻓﻘﺎً ﻟﻘﺎﻨون اﻟﺠﻤﺎرك اﻟﻤوﺤد ﻟدوﻝ اﻟﺨﻠﻴﺞ اﻟﻌرﺒﻲ‬
Source States of the Gulf the term “source“ means the ‫ﻤﺼدر‬
country from which the goods is imported. .‫اﻟﺒﻠد اﻟذي ﺘﺴﺘورد ﻤﻨﻪ اﻟﺒﻀﺎﻋﺔ‬
Under the glossary of international customs ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
terms this term means duties and taxes which
are calculated on a basis other than value. ‫ ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة اﻟرﺴــوم واﻟﻀ ـراﺌب اﻟﻤﺤﺴــوﺒﺔ ﻋﻠــﻰ‬،‫اﻟﻌﺎﻟﻤﻴــﺔ‬
Specific duties and .‫أﺴﺎس آﺨر ﻏﻴر اﻟﻘﻴﻤﺔ‬
taxes Note: The basis for calculation may be, for ‫رﺴوم وﻀراﺌب ﺨﺎﺼﺔ‬
‫ ﻗـ ــد ﺘﺤﺴـ ــب اﻟرﺴـ ــوم واﻟﻀ ـ ـراﺌب ﻋﻠـ ــﻰ أﺴـ ــﺎس اﻟـ ــوزن‬:‫ﻤﻼﺤظـ ــﺔ‬
example : gross or net weight, the
number of items, the volume, the length, the ‫ اﻟطـ ــوﻝ أو ﻗـ ــوة اﻟﻛﺤـ ــوﻝ وﻋـ ــدد‬،‫ اﻟﺤﺠـ ــم‬،‫اﻹﺠﻤـ ــﺎﻟﻲ أو اﻟﺼـ ــﺎﻓﻲ‬
alcoholic strength by volume. .‫اﻟﻤواد ﺤﺴب اﻟﺤﺠم‬
Under the Common Customs Law for the Arab ‫ ﺘﻌﻨــﻲ ﻋﺒــﺎرة‬،‫وﻓﻘ ـﺎً ﻟﻘــﺎﻨون اﻟﺠﻤــﺎرك اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ‬
States of the Gulf the terms “specified routes
“means the routes specified by the minister for ‫"اﻟطرق اﻟﻤﺤددة" اﻟطرق اﻟﺘﻲ ﻴﺤددﻫﺎ اﻟوزﻴر أو اﻟﺠﻬـﺔ اﻟﻤﺨﺘﺼـﺔ‬
Specified routes ‫اﻟطرق اﻟﻤﺤددة‬
the carriage of the imported or exported goods ‫ﻟﺴ ــﻴر اﻟﺒﻀ ــﺎﺌﻊ اﻟـ ـواردة إﻟ ــﻰ اﻟدوﻟ ــﺔ أو اﻟﺼ ــﺎدرة ﻤﻨﻬ ــﺎ أو اﻟﻤ ــﺎرة‬
into/from the country or the goods in transit
.‫ﻋﺒرﻫﺎ ﺒﻤوﺠب ﻗرار‬
under a resolution.
The purchase of a good or asset not intended for ‫ﺸـراء ﺒﻀــﺎﻋﺔ أو أﺼــﻝ ﻏﻴــر ﻤﻌــد ﻟﻼﺴــﺘﻬﻼك اﻟﻨﻬــﺎﺌﻲ ﻋﻠــﻰ أﻤــﻝ‬
Speculation final consumption but rather in the expectation ‫ﻤﻀﺎرﺒﺔ‬
of future sale at some higher price. .‫ﺒﻴﻌﻪ ﻤﺴﺘﻘﺒﻼ ﺒﺴﻌر أﻋﻠﻰ‬

Spending
The relationship between an autonomous ‫اﻟﻌﻼﻗ ــﺔ ﺒ ــﻴن ﺼ ــدﻤﺔ إﻨﻔ ــﺎق ﻤﺴ ــﺘﻘﻠﺔ وﺘﻐﻴـ ـرات ﺤﺘﻤﻴ ــﺔ ﻓ ــﻲ اﻟ ــدﺨﻝ‬
spending shock and eventual changes in ‫ﻤﻀﺎﻋف اﻹﻨﻔﺎق‬
Multiplier
aggregate income. ‫اﻹﺠﻤﺎﻟﻲ‬

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A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

The price of a commodity for immediate ‫ﺴﻌر اﻟﺴﻠﻌﺔ ﻤﻘﺎﺒﻝ اﻟﺘﺴﻠﻴم اﻟﻔوري ﻤﻘﺎرﻨﺔ ﺒﺴﻌرﻫﺎ اﻵﺠـﻝ اﻟﺨـﺎص‬
Spot Price delivery as distinct from its forward price for ‫اﻟﺴﻌر اﻟﻔوري‬
delivery at some date in the future. .‫ﺒﺎﻟﺘﺴﻠﻴم ﻓﻲ ﺘﺎرﻴﺦ ﻤﺎ ﻓﻲ اﻟﻤﺴﺘﻘﺒﻝ‬
Strikes, Riots and civil - commotions insurance ‫اﻟﺘﺄﻤﻴن ﻋﻠﻰ ﻤﺨﺎطر اﻹﻀراب واﻟﺸﻐب واﻻﻀطراب اﻟﻤدﻨﻲ‬ ‫اﻟﺘﺄﻤﻴن ﻋﻠﻰ ﻤﺨﺎطر‬
SRCCI ‫اﻹﻀراب واﻟﺸﻐب‬
‫واﻻﻀطراب اﻟﻤدﻨﻲ‬
Term for the twin economic problems of ‫ وﻟــم ﺘظﻬــر‬،‫ﺘﻌﺒﻴــر ﻴﺸــﻴر إﻟــﻰ ﻤﺸــﺎﻛﻝ اﻟرﻛــود واﻟﺘﻀــﺨم اﻟﻤزدوﺠــﺔ‬
stagnation and inflation. Previously these two
Stagflation had not appeared together, it had been one or the ‫ ٕواﻨﻤ ــﺎ ظﻬــرت واﺤــدة ﻤﻨﻬﻤ ــﺎ أو‬،‫ﻫﺎﺘــﺎن اﻟﻤﺸــﻛﻠﺘﺎن ﻤﻌ ــﺎ ﻤــن ﻗﺒــﻝ‬ ‫رﻛود وﺘﻀﺨم‬
other. Keynesian policy had no solution for this .‫ وﻻ ﻴوﺠد ﺤﻝ ﻟﻬذﻩ اﻟﻤﺸﻛﻠﺔ ﻓﻲ ﺴﻴﺎﺴﺔ ﻛﻴﻨز‬،‫اﻷﺨرى‬
problem at the time.
An economic condition where an economy is ‫ﺤﺎﻟ ــﺔ اﻗﺘﺼ ــﺎدﻴﺔ ﻴواﺠ ــﻪ ﻓﻴﻬ ــﺎ اﻻﻗﺘﺼ ــﺎد ﻤﻌ ــدﻻت ﺘﻀ ــﺨم ﻤرﺘﻔﻌ ــﺔ‬
facing relatively high rates of inflation, little or
no growth, and high unemployment. .‫ﻨﺴﺒﻴﺎ وﻨﻤوا ﻗﻠﻴﻼ أو ﻤﻨﻌدﻤﺎ وﺒطﺎﻟﺔ ﻤرﺘﻔﻌﺔ‬
‫ﻴﺸﻴر ﻫذا اﻟﺘﻌﺒﻴر إﻟﻰ ﻤﺴﺘوى ﺴﻠﺒﻲ ﻤن اﻟﻨﻤو اﻻﻗﺘﺼﺎدي ﻴﻌـرف‬
Stagnation This term refers to a negative level of economic ‫رﻛود‬
‫ ٕواذا ﺤدث ذﻟـك ﻓـﻲ اﻟﻤـدى اﻟﻘﺼـﻴر ﺠـﺎز‬.‫ﺒﺎﻻﻨﻛﻤﺎش اﻻﻗﺘﺼﺎدي‬
growth - the economy shrinking. If this only
happens in the short-term it may be called a ‫أن ﻴطﻠق ﻋﻠﻴﻪ ﺘراﺠﻊ أﻤﺎ إذا اﺴﺘﻤر ﻓﺘرة أطوﻝ ﻓرﺒﻤﺎ ﻴطﻠـق ﻋﻠﻴـﻪ‬
recession, but if it lasts longer, then it may be .‫ﻋﻨدﺌذ ﺘﻌﺒﻴر رﻛود‬
referred to as stagnation.
Stock Variable A variable measured at point in time. .‫ﻤﺘﻐﻴر ﻴﻘﺎس ﻋﻨد ﻨﻘطﺔ زﻤﻨﻴﺔ ﻤﻌﻴﻨﺔ‬ ‫ﻤﺘﻐﻴر اﻟﺒﻀﺎﻋﺔ‬
Under the Common Customs Law for the Arab ‫ ﺘﻌﻨــﻲ ﻋﺒــﺎرة‬،‫وﻓﻘ ـﺎً ﻟﻘــﺎﻨون اﻟﺠﻤــﺎرك اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ‬
States of the Gulf the term “storehouse” means
that building or place intended for the temporary ‫"ﻤﺨــزن" اﻟﻤﻛ ــﺎن أو اﻟﺒﻨــﺎء اﻟﻤﻌ ــد ﻟﺨ ــزن اﻟﺒﻀــﺎﺌﻊ ﻤؤﻗﺘـ ـًﺎ ﺒﺎﻨﺘظ ــﺎر‬

Storehouse
storage of goods pending their withdrawal under ‫ ﺴواء أﻛﺎﻨت اﻹدارة ﺘـدﻴرﻩ‬،‫ﺴﺤﺒﻬﺎ وﻓﻘﺎً ﻷﺤد اﻹﺠراءات اﻟﺠﻤرﻛﻴﺔ‬ ‫اﻟﻤﺨزن‬
one of the customs procedures whether such
.‫ﻤﺒﺎﺸرة أو اﻟﻤؤﺴﺴﺎت اﻟرﺴﻤﻴﺔ اﻟﻌﺎﻤﺔ أو اﻟﻤﺴﺘﺜﻤرﻴن‬
place/building is directly administered by the
Administration or by the official public agencies
or the investors.

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‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪Under the glossary of international customs‬‬ ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪terms this term means‬‬
‫‪- Stores for consumption; and‬‬ ‫اﻟﻌﺎﻟﻤﻴﺔ‪ ،‬ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة‪:‬‬
‫‪Stores‬‬ ‫‪- Stores to be taken away.‬‬ ‫‪ -‬ﻤﺨزون ﻤﻌدﻝ اﻻﺴﺘﻬﻼك‬
‫اﻟﻤﺨزون‬
‫‪ -‬ﻤﺨزون ﻤﻌد ﻟﻠﺒﻴﻊ‬
‫‪See: Specific Annex J, Chapter 4 of the revised‬‬
‫‪Kyoto Convention.‬‬ ‫أﻨظـ ــر‪ :‬اﻟﻤﻠﺤـ ــق اﻟﺨـ ــﺎص ي‪ ،‬اﻟﻔﺼـ ــﻝ ‪ 4‬ﻤـ ــن اﺘﻔﺎﻗﻴـ ــﺔ ﻛﻴوﺘـ ــو‬
‫اﻟﻤﻌدﻟﺔ‪.‬‬
‫‪Under the glossary of international customs‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪terms this term means documents providing the‬‬
‫‪particulars concerning stores carried on board‬‬ ‫اﻟﻌﺎﻟﻤﻴﺔ‪ ،‬ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة اﻟﻤﺴﺘﻨدات اﻟﺘﻲ ﺘﺤﺘوي ﻋﻠـﻰ ﺘﻔﺎﺼـﻴﻝ‬
‫‪the means of transport, to be presented as‬‬ ‫ﺘﺘﻌﻠق ﺒﺎﻟﻤﺨزن اﻟﻤﺤﻤوﻝ ﻋﻠﻰ ﻤﺘن وﺴﻴﻠﺔ اﻟﻨﻘﻝ واﻟواﺠـب ﺘﻘـدﻴﻤﻬﺎ‬
‫‪required by the Customs.‬‬
‫ﻋﻨد اﻟطﻠب ﻟﻠﺠﻤﺎرك‪.‬‬
‫‪Note:‬‬ ‫ﻤﻼﺤظﺔ‪:‬‬
‫‪The Annex to the Convention on Facilitation of‬‬ ‫ﻴــﻨص ﻤﻠﺤ ــق اﺘﻔﺎﻗﻴ ــﺔ ﺘﺴــﻬﻴﻝ اﻟﻨﻘ ــﻝ اﻟﺒﺤ ــري اﻟــدوﻟﻲ اﻟﻤﺒرﻤ ــﺔ ﻓ ــﻲ‬
‫‪International Maritime Traffic, London, 1965,‬‬
‫‪provides for a Ship's stores declaration (Model‬‬ ‫ﻟﻨـ ــدن ﺴـ ــﻨﺔ ‪ 1965‬ﻋﻠـ ــﻰ ﺘﻘـ ــدﻴم إﻗ ـ ـرار ﺨـ ــﺎص ﺒﻤﺨـ ــزون اﻟﺴـ ــﻔﻴﻨﺔ‬
‫‪Stores Declaration‬‬
‫‪Form IMO FAL Form 3). Usually only the‬‬ ‫)اﻟﻨﻤـوذج ‪ ،(IMO FAL Form 3‬وﻋـﺎدة ﻴﺠـب إدراج أﺼـﻨﺎف‬ ‫إﻗرار اﻟﻤﺨزون‬
‫‪following stores need to be listed in detail in the‬‬
‫‪Ship's stores declaration: narcotics for medical‬‬ ‫اﻟﻤﺨزون اﻟﺘﺎﻟﻴﺔ ﻓﻘط ﺒﺎﻟﺘﻔﺼﻴﻝ ﻓﻲ إﻗـرار ﻤﺨـزون اﻟﺴـﻔﻴﻨﺔ‪ :‬اﻟﻤـواد‬
‫‪use, tobacco products, beer, spirits, and wines.‬‬ ‫اﻟﻤﺨــدرة اﻟﻤﺴــﺘﺨدﻤﺔ ﻓــﻲ أﻏ ـراض طﺒﻴــﺔ‪ ،‬ﻤﻨﺘﺠــﺎت اﻟﺘﺒــﻎ‪ ،‬اﻟﺒﻴ ـرة ‪،‬‬
‫‪Some countries require some or all of the‬‬
‫‪information to be incorporated in the Ship's‬‬ ‫اﻟﻛﺤوﻟﻴــﺎت واﻟﺨﻤــور‪ ،‬وﺘﺘطﻠــب ﺒﻌــض اﻟــدوﻝ ذﻛــر ﻛﺎﻓــﺔ أو ﺒﻌــض‬
‫‪cargo declaration.‬‬ ‫اﻟﻤﻌﻠوﻤﺎت ﻓﻲ اﻹﻗرار اﻟﺨﺎص ﺒﺒﻀﺎﻋﺔ اﻟﺴﻔﻴﻨﺔ‪.‬‬
‫ﻴﺘﻀ ــﻤن ﻤﻠﺤـ ــق اﺘﻔﺎﻗﻴ ــﺔ اﻟﻨﻘـ ــﻝ اﻟﺒﺤ ــري اﻟـ ــدوﻟﻲ اﻷﺤﻛ ــﺎم اﻟﻤﻘﻴـ ــدة‬
‫‪The Annex to the IMO Convention contains‬‬
‫‪provisions limiting the conditions under which‬‬ ‫ﻟﻠﺸــروط اﻟﺘــﻲ ﻴﻤﻛــن ﺒﻤﻘﺘﻀــﺎﻫﺎ اﻟﻤطﺎﻟﺒــﺔ ﺒﺘﻘــدﻴم إﻗ ـرار اﻟﻤﺨــزون‪،‬‬
‫‪the presentation of Stores declaration can be‬‬ ‫ﺒﻴﻨﻤــﺎ ﻴــﻨص اﻟﻤﻠﺤــق ‪ 9‬ﻤــن اﺘﻔﺎﻗﻴــﺔ اﻟطﻴ ـران اﻟﻤــدﻨﻲ اﻟﻤوﻗﻌــﺔ ﻓــﻲ‬
‫‪required, whilst Annex 9 to the Convention on‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

International Civil Aviation, Chicago, 1944, ‫ ﻋﻠ ــﻰ إﻟﻐ ــﺎء اﻟﻤطﻠ ــب اﻟﺨ ــﺎص ﺒ ــﺎﻟﻤﺨزون‬1944 ‫ﺸ ــﻴﻛﺎﻏو ﺴ ــﻨﺔ‬
provides for the abolition of such requirement in
respect of stores remaining on board an aircraft. ‫ ﻤــن اﺘﻔﺎﻗﻴــﺔ ﻛﻴوﺘــو‬4-‫ أﻤــﺎ اﻟﻤﻠﺤــق أ‬،‫اﻟﻤوﺠــود ﻋﻠــﻰ ﻤــﺘن اﻟطــﺎﺌرة‬
Annex A.4. to the Kyoto Convention of 1974 .‫ﻓﻴﺄﺨذ ﻓﻲ اﻻﻋﺘﺒﺎر ﻨﺼوص اﻟوﺜﺎﺌق اﻟﻤذﻛورة أﻋﻼﻩ‬
takes into account the provisions of the above
instruments.
Under the glossary of international customs ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
terms this term means - Goods intended for
consumption by the passengers and the crew on ‫ ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة اﻟﺒﻀــﺎﺌﻊ اﻟﻤﻌــدة ﻻﺴــﺘﻬﻼك اﻟرﻛــﺎب‬،‫اﻟﻌﺎﻟﻤﻴــﺔ‬
board vessels, aircraft or trains, whether or not ‫واﻟطﺎﻗم ﻋﻠﻰ ﻤﺘن اﻟﺴﻔن أو اﻟطﺎﺌرات أو اﻟﻘطـﺎرات ﺴـواء اﻟﻤﺒﺎﻋـﺔ‬
sold and - goods necessary for the operation and
‫أو ﻏﻴرﻫــﺎ واﻟﺒﻀــﺎﺌﻊ اﻟﻼزﻤــﺔ ﻟﺘﺸــﻐﻴﻝ وﺼــﻴﺎﻨﺔ اﻟﺴــﻔن واﻟطــﺎﺌرات‬
maintenance of vessels, aircraft or trains
including fuel and lubricants but excluding spare ‫واﻟﻘطــﺎرات ﺒﻤــﺎ ﻓﻴﻬــﺎ اﻟوﻗــود وزﻴــوت اﻟﺘﺸــﺤﻴم وﻟﻛــن ﻻ ﺘﺸــﻤﻝ ﻗطــﻊ‬
parts and equipment which are either on board ‫اﻟﻐﻴــﺎر أو اﻟﻤﻌــدات اﻟﻤوﺠــودة ﻋﻠــﻰ ﻤــﺘن اﻟﺴــﻔﻴﻨﺔ أو اﻟطــﺎﺌرة ﻋﻨــد‬
Stores for
upon arrival or are taken on board during the
consumption ‫اﻟوﺼــوﻝ أو ﺘﺤﻤــﻝ أﺜﻨــﺎء اﻟﺒﻘــﺎء ﻓــﻲ اﻹﻗﻠــﻴم اﻟﺠﻤرﻛــﻲ ﻟﻠﺴــﻔن أو‬ ‫ﻤﺨزون ﻤﻌد ﻟﻼﺴﺘﻬﻼك‬
stay in the Customs territory of vessels, aircraft
or trains used, or intended to be used, in ‫اﻟط ـ ــﺎﺌرات أو اﻟﻘط ـ ــﺎرات اﻟﻤﺴ ـ ــﺘﺨدﻤﺔ أو اﻟﻤﻌ ـ ــدة ﻟﻼﺴ ـ ــﺘﺨدام ﻓ ـ ــﻲ‬
international traffic for the transport of persons
for remuneration or for the industrial or ‫ﺤرﻛ ــﺔ اﻟﻨﻘ ــﻝ اﻟ ــدوﻟﻲ ﻟﻨﻘ ــﻝ اﻟرﻛ ــﺎب أو ﻟﻨﻘ ــﻝ اﻟﺒﻀ ــﺎﻋﺔ ﻷﻏـ ـراض‬
commercial transport of goods, whether or not .‫ﺼﻨﺎﻋﻴﺔ أو ﺘﺠﺎرﻴﺔ ﺒﺄﺠر أو ﺒدون أﺠر‬
for remuneration.
.‫ ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‬4 ‫ اﻟﻔﺼﻝ‬،‫ اﻟﻤﻠﺤق اﻟﺨﺎص ي‬:‫اﻨظر‬
See: Specific Annex J, Chapter 4 of the revised
Kyoto Convention.
Under the glossary of international customs ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
terms this term means goods for sale to the
Stores to be taken passengers and the crew of vessels and aircraft ‫ ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة اﻟﺒﻀ ــﺎﺌﻊ اﻟﻤﻌروﻀ ــﺔ ﻟﻠﺒﻴ ــﻊ ﻟرﻛ ــﺎب‬،‫اﻟﻌﺎﻟﻤﻴ ــﺔ‬
away with a view to being landed, which are either on ‫ ﺴـ ـواء ﻋﻠ ــﻰ ﻤ ــﺘن‬،‫وط ــﺎﻗم اﻟﺴ ــﻔﻴﻨﺔ أو اﻟط ــﺎﺌرة ﻋﻠ ــﻰ أﻤ ــﻝ إﻨزاﻟﻬ ــﺎ‬ ‫ﻤﺨزون اﻟﺒﻴﻊ‬
board upon arrival or are taken on board during
‫اﻟﺴ ــﻔﻴﻨﺔ أو اﻟط ــﺎﺌرة ﻋﻨ ــد اﻟوﺼ ــوﻝ أو ﺘﺤﻤﻴﻠﻬ ــﺎ أﺜﻨ ــﺎء اﻟﺒﻘ ــﺎء ﻓ ــﻲ‬
the stay in the Customs territory of vessels and
aircraft used, or intended to be used, in

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‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪international traffic for the transport of persons‬‬ ‫اﻹﻗﻠـ ـ ــﻴم اﻟﺠﻤرﻛـ ـ ــﻲ ﻟﻠﺴـ ـ ــﻔﻴﻨﺔ أو اﻟطـ ـ ــﺎﺌرة اﻟﻤﺴـ ـ ــﺘﺨدﻤﺔ أو اﻟﻤﻌـ ـ ــدة‬
‫‪for remuneration or for the industrial or‬‬
‫‪commercial transport of goods, whether or not‬‬ ‫ﻟﻼﺴﺘﺨدام ﻓﻲ ﺤرﻛﺔ اﻟﻨﻘﻝ اﻟدوﻟﻲ ﻟﻨﻘﻝ اﻟرﻛﺎب أو ﻟﻨﻘﻝ اﻟﺒﻀـﺎﻋﺔ‬
‫‪for remuneration.‬‬ ‫ﻷﻏراض ﺼﻨﺎﻋﻴﺔ أو ﺘﺠﺎرﻴﺔ ﺒﺄﺠر أو ﺒدون أﺠر‪.‬‬
‫اﻨظـ ــر‪ :‬اﻟﻤﻠﺤـ ــق اﻟﺨـ ــﺎص ي‪ ،‬اﻟﻔﺼـ ــﻝ ‪ 4‬ﻤـ ــن اﺘﻔﺎﻗﻴـ ــﺔ ﻛﻴوﺘـ ــو‬
‫‪See: Specific Annex J, Chapter 4 of the revised‬‬
‫‪Kyoto Convention.‬‬ ‫اﻟﻤﻌدﻟﺔ‬
‫‪Structural‬‬ ‫‪Unemployment that exists as a consequence of‬‬ ‫ﺒطﺎﻟﺔ ﺘﻨﺸﺄ ﻨﺘﻴﺠﺔ ﻟﺘﻐﻴرات ﻫﻴﻛﻠﻴﺔ ﻓﻲ اﻟﻨﺸﺎط اﻻﻗﺘﺼﺎدي‪.‬‬
‫‪Unemployment‬‬ ‫‪structural changes in economic activity.‬‬ ‫ﺒطﺎﻟﺔ ﻫﻴﻛﻴﻠﻴﺔ‬

‫‪Under the glossary of international customs‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪terms this term means the criterion according to‬‬
‫‪which origin is determined by regarding as the‬‬ ‫اﻟﻌﺎﻟﻤﻴــﺔ‪ ،‬ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة اﻟﻤﻌﻴــﺎر اﻟــذي ﻴــﺘم ﺒﻤﻘﺘﻀــﺎﻩ ﺘﺤدﻴــد‬
‫‪Substantial‬‬ ‫‪country of origin the country in which the last‬‬ ‫اﻟﻤﻨﺸــﺄ ﺒﺎﻋﺘﺒــﺎر ﺒﻠــد اﻟﻤﻨﺸــﺄ ﻫــو اﻟﺒﻠــد اﻟــذي ﻴــﺘم ﻓﻴــﻪ اﻟﻘﻴــﺎم ﺒــﺂﺨر‬
‫‪transformation‬‬ ‫‪substantial manufacturing or processing,‬‬
‫ﻋﻤﻠﻴــﺔ ﺘﺼــﻨﻴﻊ أو ﻤﻌﺎﻟﺠــﺔ ﺠوﻫرﻴــﺔ ﻛﻔﻴﻠــﺔ ﺒﺈﻋطــﺎء اﻟﺴــﻠﻌﺔ ﺸــﻛﻠﻬﺎ‬
‫‪criterion‬‬ ‫‪deemed sufficient to give the commodity its‬‬ ‫ﻤﻌﻴﺎر اﻟﺘﺤوﻴﻝ اﻟﺠوﻫري‬
‫‪essential character, has been carried out.‬‬ ‫اﻟﻨﻬﺎﺌﻲ‪.‬‬
‫أﻨظـ ـ ــر‪ :‬اﻟﻤﻠﺤـ ـ ــق د‪ 1-‬ﻤـ ـ ــن اﺘﻔﺎﻗﻴـ ـ ــﺔ ﻛﻴوﺘـ ـ ــو ‪ 1974‬واﻟﻤﻠﺤـ ـ ــق‬
‫‪See: Annex D.1. to the Kyoto Convention of‬‬
‫‪1974 and Specific Annex K,‬‬ ‫اﻟﺨﺎص ك‪ ،‬اﻟﻔﺼﻝ ‪ 1‬ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‪.‬‬
‫‪Chapter 1 of the revised Kyoto Convention.‬‬
‫‪A pair of goods where the quantity demanded of‬‬ ‫زوج ﻤــن اﻟﺒﻀــﺎﺌﻊ ﺘزﻴــد اﻟﻛﻤﻴــﺔ اﻟﻤطﻠوﺒــﺔ ﻤــن أﺤــدﻫﻤﺎ ﻋﻨــد زﻴــﺎدة‬
‫‪Substitute Goods‬‬ ‫‪one increases when the price of a related good‬‬ ‫ﺒﻀﺎﺌﻊ ﺒدﻴﻠﺔ‬
‫‪also increases.‬‬ ‫ﺴﻌر اﻟﺒﻀﺎﻋﺔ اﻟﻤﻌﻨﻴﺔ‪.‬‬
‫‪--The reaction of a consumer's demand for‬‬ ‫رد اﻟﻔﻌـ ــﻝ اﻟﻨـ ــﺎﺘﺞ ﻋـ ــن طﻠـ ــب اﻟﻤﺴـ ــﺘﻬﻠك ﻟﻠﺒﻀـ ــﺎﻋﺔ اﻟﻘـ ــﺎﺌم ﻋﻠـ ــﻰ‬
‫‪goods based on changes in relative prices‬‬
‫‪Substitution Effect‬‬ ‫‪holding purchasing power (or utility) constant‬‬ ‫ﺘﻐﻴـ ـرات ﻓ ــﻲ أﺴ ــﻌﺎر ﻨﺴ ــﺒﻴﺔ ﺘﺤﻤ ــﻝ ﻗﻴﻤ ــﺔ ﺜﺎﺒﺘ ــﺔ ﻟﻘ ــوة )أو ﻤﻨﻔﻌ ــﺔ(‬ ‫أﺜر اﻹﺤﻼﻝ‬
‫‪(see Income Effect).‬‬ ‫ﺸراﺌﻴﺔ‪) .‬أﻨظر أﺜر اﻟدﺨﻝ(‬

‫‪Supply‬‬
‫‪A relationship between market price and‬‬ ‫اﻟﻌﻼﻗــﺔ ﺒــﻴن ﺴــﻌر اﻟﺴــوق وﻛﻤﻴــﺎت اﻟﺒﻀــﺎﺌﻊ واﻟﺨــدﻤﺎت اﻟﻤﺘــوﻓرة‬ ‫اﻟﻌرض‬
‫‪quantities of goods and services made available‬‬

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A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

for sale in a given period of time. .‫ﻟﻠﺒﻴﻊ ﻓﻲ ﻓﺘرة زﻤﻨﻴﺔ ﻤﻌﻴﻨﺔ‬


Under the glossary of international customs ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
terms this term means a natural or legal person
(generally a bank or insurance company) who ‫ ﺘﻌﻨـﻲ ﻫـذﻩ اﻟﻌﺒـﺎرة ﺸـﺨص طﺒﻴﻌـﻲ أو اﻋﺘﺒـﺎري )ﺒﻨـك أو‬،‫اﻟﻌﺎﻟﻤﻴﺔ‬
Surety
accepts responsibility in due legal form for the ‫ﺸــرﻛﺔ ﺘــﺄﻤﻴن ﻋﺎﻤــﺔ( ﻴﻘﺒــﻝ اﻟﻤﺴــؤوﻟﻴﺔ ﺒﺎﻟﺼــﻴﻐﺔ اﻟﻘﺎﻨوﻨﻴــﺔ اﻟواﺠﺒــﺔ‬ ‫ﻛﻔﻴﻝ‬
financial consequences of non-fulfilment of
‫ﻋن اﻟﺘﺒﻌﺎت اﻟﻤﺎﻟﻴـﺔ اﻟﻤﺘرﺘﺒـﺔ ﻋﻠـﻰ ﻋـدم اﻟوﻓـﺎء ﺒﺎﻟﺘ ازﻤـﺎت ﺸـﺨص‬
another's obligations to the Customs.
.‫آﺨر ﻟﻠﺠﻤﺎرك‬
Surety means a personal undertaking to be ‫ﺴﻨد اﻟﻛﻔﺎﻟﺔ ﻫو ﺘﻌﻬد ﺸﺨﺼﻲ ﺒـﺎﻻﻟﺘزام ﻋـن اﻟﻐﻴـر ﺒﻴﻨﻤـﺎ اﻟﻀـﻤﺎن‬
bound for another, whereas security means a
Surety And pledge and a guarantee, a right conferred on a ‫ﻫــو ﺘﻌﻬــد وﻀــﻤﺎن وﺤــق ﻤﻤﻨــوح ﻟﻠــداﺌن ﻴﻀــﻤن ﺒــﻪ اﺴــﺘﻴﻔﺎء دﻴﻨــﻪ‬
‫ﺴﻨد اﻟﻛﻔﺎﻟﺔ واﻟﻀﻤﺎن‬
Security creditor to make him sure of recovery. It may .‫ﻛﻤﺎ ﻴﻌﻨﻲ ﺴﻨد أو ﺸﻬﺎدة ﻤﺤررة ﻹﺜﺒﺎت دﻴن أو ﻤﺎﻝ‬
also mean bonds or certificates executed in
evidence of debt or property.
A market condition where the quantity supplied ‫ﺤﺎﻟ ــﺔ ﺘﺸ ــﻬدﻫﺎ اﻟﺴ ــوق وﺘﺘﺠ ــﺎوز ﻓﻴﻬ ــﺎ اﻟﻛﻤﻴ ــﺔ اﻟﻤﻌروﻀ ــﺔ اﻟﻛﻤﻴ ــﺔ‬
Surplus exceeds the quantity demanded. ‫اﻟﻔﺎﺌض‬
.‫اﻟﻤطﻠوﺒﺔ‬
Sustainable growth is economic growth that can ‫اﻟﻨﻤو اﻟﻤﺴﺘدام ﻫو اﻟﻨﻤو اﻻﻗﺘﺼﺎدي اﻟذي ﻗد ﻴﺴﺘﻤر ﻋﻠﻰ اﻟﻤـدى‬
Sustainable growth continue over the long-term without non- ‫اﻟﻨﻤو اﻟﻤﺴﺘدام‬
renewable resources being used up. .‫اﻟطوﻴﻝ دون اﺴﺘﻬﻼك ﻟﻠﻤواد ﻏﻴر اﻟﻤﺘﺠددة‬
T
Under the glossary of international customs ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
terms this term means any pre-set value or
quantity, authorized for importation or ‫ ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة أي ﻗﻴﻤــﺔ أو ﻛﻤﻴــﺔ ﻤﺤــددة ﻤﺴــﺒﻘﺎ أو‬،‫اﻟﻌﺎﻟﻤﻴــﺔ‬
Tariff Ceiling exportation of given goods, during a specified ‫ﻤﻌﺘﻤدة ﻻﺴﺘﻴراد أو ﺘﺼدﻴر ﺒﻀﺎﻋﺔ ﻤﻌﻴﻨﺔ ﺨﻼﻝ ﻓﺘـرة ﻤﺤـددة ﻤـﻊ‬
period, with a reduction of the normal Customs ‫ﺴﻘف اﻟﺘﻌرﻓﺔ‬
‫ وﻴﻤﻛ ــن وﻗ ــف ﺘﺨﻔ ــﻴض اﻟﺘﻌرﻓ ــﺔ‬،‫ﺘﺨﻔ ــﻴض ﻓ ــﻲ اﻟرﺴ ــوم اﻟﺠﻤرﻛﻴ ــﺔ‬
duties, and beyond which the granting of the
said tariff reduction may be suspended until the ‫اﻟﻤــذﻛورة ﻓــﻲ ﺤﺎﻟــﺔ ﺘﺠــﺎوز اﻟﻘﻴﻤــﺔ أو اﻟﻛﻤﻴــﺔ ﻟﺤــﻴن اﻨﺘﻬــﺎء اﻟﻔﺘ ـرة‬
end of the period in question. .‫اﻟﻤذﻛورة‬

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A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

Under the glossary of international customs ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
Tariff classification terms this term means a determination of the
tariff subheading in a tariff nomenclature under ‫ ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة ﺘﺤدﻴ ــد ﻋﻨـ ـوان اﻟﺘﻌرﻓ ــﺔ اﻟﻔرﻋ ــﻲ ﻓ ــﻲ‬،‫اﻟﻌﺎﻟﻤﻴ ــﺔ‬ ‫ﺘﺼﻨﻴف اﻟﺘﻌرﻓﺔ ﻟﻠﺒﻀﺎﺌﻊ‬
of goods
which particular goods should be classified. .‫ﻗﺎﺌﻤﺔ اﻟﺘﻌرﻓﺔ اﻟﺘﻲ ﻴﺠب إدراج ﺒﻀﺎﻋﺔ ﻤﻌﻴﻨﺔ ﺒﻤوﺠﺒﻬﺎ‬
Under the glossary of international customs ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
Tariff Description terms this term means the description of an
article or product in accordance with the ‫ ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة وﺼف ﺴﻠﻌﺔ أو ﻤﻨﺘﺞ وﻓق اﻟﻤﺼـطﻠﺢ‬،‫اﻟﻌﺎﻟﻤﻴﺔ‬ ‫وﺼف اﻟﺘﻌرﻓﺔ‬
terminology used in the tariff nomenclature. .‫اﻟوارد ﻓﻲ ﻗﺎﺌﻤﺔ اﻟﺘﻌرﻓﺔ‬
Under the glossary of international customs ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
terms this term means the textual designation in
a tariff nomenclature of a single commodity or a ‫ ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒـﺎرة اﻟﺘﺤدﻴـد اﻟﻨﺼـﻲ ﻟﻘﺎﺌﻤـﺔ اﻟﺘﻌرﻓـﺔ ﻟﺴـﻠﻌﺔ‬،‫اﻟﻌﺎﻟﻤﻴﺔ‬
single group of related commodities. .‫واﺤدة أو ﻤﺠﻤوﻋﺔ واﺤدة ﻤن اﻟﺴﻠﻊ ذات اﻟﻌﻼﻗﺔ‬
:‫ﻤﻼﺤظﺎت‬
Notes
1. For ease of reference, each tariff heading (or ‫ ﻴﺨﺼــص ﻟﻛــﻝ ﻋﻨ ـوان ﺘﻌرﻓــﺔ رﺌﻴﺴــﻲ‬،‫ ﻟﺴــﻬوﻟﺔ اﻟﺘﻤﻴﻴــز‬.1
subheading) is identified by a code number ‫)أو ﻋﻨـ ـوان ﻓرﻋ ــﻲ( رﻗ ــم رﻤ ــزي ﻴﺴ ــﺘﺨدم ﻓ ــﻲ أﻏـ ـراض‬
which is used, inter alia, for the purposes of
Customs declarations. For those countries or ‫ وﺒﺎﻟﻨﺴـﺒﺔ‬.‫اﻹﻗ اررات اﻟﺠﻤرﻛﻴـﺔ ﻤـن ﺒـﻴن أﻏـراض أﺨـرى‬
Tariff Heading ‫ﻋﻨوان اﻟﺘﻌرﻓﺔ )ﻋﻨوان‬
(or Subheading) Customs or Economic Unions using a tariff ‫ﻟﺘﻠ ـ ـك اﻟـ ــدوﻝ أو اﻻﺘﺤـ ــﺎدات اﻻﻗﺘﺼـ ــﺎدﻴﺔ أو اﻟﺠﻤرﻛﻴـ ــﺔ‬
based on the Nomenclature of the Harmonized (‫ﻓرﻋﻲ‬
Commodity Description and Coding System ‫اﻟﺘــﻲ ﺘﺴــﺘﺨدم ﺘﻌرﻓــﺔ ﻗﺎﺌﻤــﺔ ﻋﻠــﻰ ﻗﺎﺌﻤــﺔ وﺼــف اﻟﺴــﻠﻊ‬
(generally referred to as the Harmonized System ‫اﻟﻤﻨﺴ ـ ــق وﻨظ ـ ــﺎم اﻟﺘرﻤﻴ ـ ــز )اﻟﻤﻌ ـ ــروف ﺒﻘﺎﺌﻤ ـ ــﺔ اﻟﻨظ ـ ــﺎم‬
Nomenclature), this code number may be the
heading or subheading number in the ‫اﻟﻤﻨﺴ ــق( رﺒﻤ ــﺎ ﻴﻛ ــون اﻟـ ـرﻗم اﻟرﻤ ــزي ﻫ ــو رﻗ ــم اﻟﻌﻨـ ـوان‬
Nomenclature of the Harmonized Commodity ‫اﻟرﺌﻴﺴــﻲ أو اﻟﻌﻨ ـوان اﻟﻔرﻋــﻲ ﻓــﻲ ﻗﺎﺌﻤــﺔ وﺼــف اﻟﺴــﻠﻊ‬
Description and Coding System.
.‫اﻟﻤﻨﺴق وﻨظﺎم اﻟﺘرﻤﻴز‬
2. In certain countries the term “Tariff item” is
used instead of “Tariff heading”. ‫ ﻴﺴﺘﺨدم ﺘﻌﺒﻴر "ﺒﻨد اﻟﺘﻌرف" ﻓﻲ ﺒﻌض اﻟـدوﻝ ﺒـدﻻ ﻤـن‬.2
."‫"ﻋﻨوان اﻟﺘﻌرﻓﺔ‬

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Fax: 00442076919431 ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ info@pbf.org.ps :‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪Under the glossary of international customs‬‬ ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪terms this term means any classification and‬‬
‫‪coding system introduced by national‬‬ ‫اﻟﻌﺎﻟﻤﻴــﺔ‪ ،‬ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة أي ﻨظــﺎم ﺘﺼــﻨﻴف وﺘرﻤﻴــز ﺘﺴــﺘﺤدﺜﻪ‬
‫‪administrations or Customs or Economic Unions‬‬ ‫اﻹدارات اﻟوطﻨﻴــﺔ أو اﻻﺘﺤــﺎدات اﻟﺠﻤرﻛﻴــﺔ أو اﻻﻗﺘﺼــﺎدﻴﺔ ﻟﺘﺤدﻴــد‬
‫‪to designate commodities or groups of related‬‬
‫اﻟﺴـ ـ ــﻠﻊ أو ﻤﺠﻤوﻋـ ـ ــﺎت اﻟﺴـ ـ ــﻠﻊ ذات اﻟﻌﻼﻗـ ـ ــﺔ ﻷﻏ ـ ـ ـراض اﻟﺘﻌرﻓـ ـ ــﺔ‬
‫‪commodities for Customs tariff purposes.‬‬
‫اﻟﺠﻤرﻛﻴﺔ‪.‬‬
‫‪Notes‬‬ ‫ﻤﻼﺤظﺎت‪:‬‬
‫‪Tariff‬‬ ‫‪1. At present, a majority of countries base their‬‬
‫‪Nomenclature‬‬ ‫‪tariff nomenclatures on the Nomenclature of the‬‬ ‫‪ .1‬ﺘﺒﻨــﻲ ﻤﻌظــم اﻟﺒﻠــدان ﻓــﻲ اﻟوﻗــت اﻟﺤــﺎﻟﻲ ﻗ ـواﺌم اﻟﺘﻌرﻓــﺔ‬
‫ﻗﺎﺌﻤﺔ اﻟﺘﻌرﻓﺔ‬
‫‪Harmonized Commodity Description and‬‬ ‫ﺒﻬﺎ ﻋﻠﻰ ﻗﺎﺌﻤﺔ اﻟوﺼف اﻟﻤﻨﺴـق ﻟﻠﺴـﻠﻊ وﻨظـﺎم اﻟﺘرﻤﻴـز‬
‫‪Coding System (generally referred to as the‬‬
‫‪Harmonized System Nomenclature), which‬‬ ‫)ﻴﻌــرف ذﻟــك ﻋﺎﻤــﺔ ﺒﻘﺎﺌﻤــﺔ اﻟﻨظــﺎم اﻟﻤﻨﺴــق اﻟــذي ﻴﻀــم‬
‫‪comprises General Rules for its interpretation,‬‬ ‫ﻗواﻋ ـ ــد ﺘﻔﺴ ـ ــﻴرﻴﺔ ﻋﺎﻤـ ـ ــﺔ وﻤ ـ ــذﻛرات ﺘﻔﺴ ـ ــﻴرﻴﺔ ﻟﻸﻗﺴـ ـ ــﺎم‬
‫‪Section and Chapter Notes and a list of headings‬‬
‫‪arranged in systematic order.‬‬ ‫واﻟﻔﺼوﻝ وﻗﺎﺌﻤﺔ ﻤن اﻟﻌﻨﺎوﻴن اﻟﻤرﺘﺒﺔ ﺒﺸﻛﻝ ﺘﻨظﻴﻤﻲ‪.‬‬
‫‪2. Some countries and Customs or Economic‬‬ ‫‪ .2‬ﺘﺠﻤ ـ ـ ــﻊ ﺒﻌ ـ ـ ــض اﻟ ـ ـ ــدوﻝ واﻻﺘﺤ ـ ـ ــﺎدات اﻟﺠﻤرﻛﻴ ـ ـ ــﺔ أو‬
‫‪Unions combine in one system the requirements‬‬
‫اﻻﻗﺘﺼــﺎدﻴﺔ ﻓــﻲ ﻨظــﺎم واﺤــد ﺒــﻴن ﻤﺘطﻠﺒــﺎت اﻟﺘﻌرﻓــﺔ‬
‫‪for Customs tariff and for external trade‬‬
‫‪statistics.‬‬ ‫اﻟﺠﻤرﻛﻴﺔ ٕواﺤﺼﺎءات اﻟﺘﺠﺎرة اﻟﺨﺎرﺠﻴﺔ‪.‬‬
‫‪Under the glossary of international customs‬‬ ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪terms this term means any pre-set value or‬‬
‫‪quantity, authorized for importation or‬‬ ‫اﻟﻌﺎﻟﻤﻴـ ــﺔ‪ ،‬ﺘﻌﻨـ ــﻲ ﻫـ ــذﻩ اﻟﻌﺒـ ــﺎرة أي ﻗﻴﻤـ ــﺔ أو ﻛﻤﻴـ ــﺔ ﻤﺤـ ــددة ﻤﺴـ ــﺒﻘﺎ‬
‫‪Tariff Quota‬‬ ‫‪exportation of given goods, during a specified‬‬ ‫وﻤﻌﺘﻤ ــدة ﻻﺴ ــﺘﻴراد أو ﺘﺼ ــدﻴر ﺒﻀ ــﺎﺌﻊ ﻤﻌﻴﻨ ــﺔ ﺨ ــﻼﻝ ﻓﺘـ ـرة زﻤﻨﻴ ــﺔ‬
‫‪period, with a reduction of the Customs duties,‬‬ ‫ﺤﺼﺔ اﻟﺘﻌرﻓﺔ‬
‫ﻤﺤ ــددة ﻤ ــﻊ ﺘﺨﻔ ــﻴض ﻓ ــﻲ اﻟرﺴ ــوم اﻟﺠﻤرﻛﻴ ــﺔ‪ ،‬وﻴﻤﻛ ــن اﺴ ــﺘﻴراد أو‬
‫‪and beyond which any additional quantity of‬‬
‫‪these goods can be imported or exported by‬‬ ‫ﺘﺼــدﻴر أي ﻛﻤﻴــﺎت إﻀــﺎﻓﻴﺔ ﻋﻠــﻰ ﻫــذﻩ اﻟﺒﻀــﺎﻋﺔ اﻟﻤﻌﻴﻨــﺔ ﺸ ــرط‬
‫‪paying normal Customs duties.‬‬ ‫دﻓﻊ اﻟرﺴوم اﻟﺠﻤرﻛﻴﺔ اﻟﻌﺎدﻴﺔ‪.‬‬

‫)‪Taxes (T‬‬
‫‪Compulsory contributions exacted by a‬‬ ‫ﻤﺴ ــﺎﻫﻤﺎت إﺠﺒﺎرﻴ ــﺔ ﺘﻔرﻀ ــﻬﺎ اﻟﺤﻛوﻤ ــﺔ ﻟﻸﻏـ ـراض اﻟﻌﺎﻤ ــﺔ ﺨ ــﻼف‬ ‫ﻀراﺌب‬
‫‪government for public purposes, other than for‬‬

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‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪contributions to finance retirement and social‬‬ ‫اﻹﺴـ ــﻬﺎﻤﺎت اﻟﻤﺴـ ــﺘﺨدﻤﺔ ﻓـ ــﻲ ﺘﻤوﻴ ـ ــﻝ ﻨظـ ــﺎم اﻟﺘﻘﺎﻋـ ــد واﻟﺘﺄﻤﻴﻨ ـ ــﺎت‬
‫‪insurance. It consists of all taxes imposed by a‬‬
‫‪government whether the government collects the‬‬ ‫اﻻﺠﺘﻤﺎﻋﻴﺔ‪ ،‬وﺘﺘﺄﻟف ﻤن ﻛﺎﻓـﺔ اﻟﻀـراﺌب اﻟﻤﻔروﻀـﺔ ﻤـن اﻟﺤﻛوﻤـﺔ‬
‫‪taxes itself or relies on another level of‬‬ ‫ﺴـ ـواء ﻗﺎﻤ ــت اﻟﺤﻛوﻤ ــﺔ ﺒﺘﺤﺼ ــﻴﻝ اﻟﻀـ ـراﺌب ﺒﻨﻔﺴ ــﻬﺎ أم ﺒﺎﻻﻋﺘﻤ ــﺎد‬
‫‪government to act as its collection agent.‬‬
‫ﻋﻠﻰ ﺠﻬﺔ ﺤﻛوﻤﻴﺔ أﺨرى ﻟﻠﻌﻤﻝ ﻛوﻛﻴﻝ ﺘﺤﺼﻴﻝ ﻟﻬﺎ‪.‬‬
‫‪Under the glossary of international customs‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪terms this term means a Customs procedure‬‬
‫‪under which certain goods can be brought into a‬‬ ‫اﻟﻌﺎﻟﻤﻴ ـ ــﺔ‪ ،‬ﺘﻌﻨ ـ ــﻲ ﻫ ـ ــذﻩ اﻟﻌﺒ ـ ــﺎرة اﻹﺠـ ـ ـراء اﻟﺠﻤرﻛ ـ ــﻲ اﻟ ـ ــذي ﻴﻤﻛ ـ ــن‬
‫‪Customs territory conditionally relieved totally‬‬ ‫ﺒﻤﻘﺘﻀــﺎﻩ ﺠﻠــب اﻟﺒﻀــﺎﻋﺔ إﻟــﻰ اﻹﻗﻠــﻴم اﻟﺠﻤرﻛــﻲ اﻟﻤﻌﻔــﻰ ﻛﻠﻴــﺎ أو‬
‫‪or partially from payment of import duties and‬‬
‫ﺠزﺌﻴـ ــﺎ ﺒﺸـ ــروط ﻤـ ــن ﺴـ ــداد رﺴـ ــوم وﻀ ـ ـراﺌب اﻻﺴـ ــﺘﻴراد‪ ،‬وﻴﺘﻌـ ــﻴن‬
‫‪Temporary‬‬ ‫‪taxes; such goods must be imported for a‬‬
‫‪Admission‬‬ ‫‪specific purpose and must be intended for re-‬‬ ‫اﺴـ ــﺘﻴراد ﻫـ ــذﻩ اﻟﺒﻀـ ــﺎﻋﺔ ﻟﻐـ ــرض ﻤﺤـ ــدد وﻴﺠـ ــب أن ﺘﻛـ ــون ﻤﻌـ ــدة‬
‫اﻹدﺨﺎﻝ اﻟﻤؤﻗت‬
‫‪exportation within a specified period and‬‬ ‫ﻹﻋ ــﺎدة اﻟﺘﺼ ــدﻴر ﻓ ــﻲ ﻓﺘـ ـرة زﻤﻨﻴ ــﺔ ﻤﺤ ــددة وﺒ ــدون اﻟﺨﻀ ــوع ﻷي‬
‫‪without having undergone any change except‬‬
‫‪normal depreciation due to the use made of‬‬ ‫ﺘﻐﻴﻴر ﻋدا اﻹﻫﻼك اﻟﻌﺎدي اﻟﻨﺎﺘﺞ ﻋن اﺴﺘﺨداﻤﻬﺎ‪.‬‬
‫‪them.‬‬ ‫اﻨظ ـ ــر‪ :‬اﻟﻤﻠﺤ ـ ــق اﻟﺨ ـ ــﺎص ز‪ ،‬اﻟﻔﺼ ـ ــﻝ ‪ 1‬ﻤ ـ ــن اﺘﻔﺎﻗﻴ ـ ــﺔ ﻛﻴوﺘ ـ ــو‬
‫‪See: Specific Annex G, Chapter 1 of the revised‬‬ ‫اﻟﻤﻌدﻟﺔ‪.‬‬
‫‪Kyoto Convention.‬‬
‫‪Under the glossary of international customs‬‬ ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪terms this term means storing of goods under‬‬
‫‪Customs control in premises and enclosed or‬‬ ‫اﻟﻌﺎﻟﻤﻴﺔ‪ ،‬ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة ﺘﺨـزﻴن اﻟﺒﻀـﺎﺌﻊ ﺘﺤـت رﻗﺎﺒـﺔ اﻟﺠﻤـﺎرك‬

‫‪Temporary storage‬‬
‫‪unenclosed spaces specified by the Customs‬‬ ‫ﻓﻲ اﻟﻤراﻓق واﻟﻤﺴﺎﺤﺎت اﻟﻤﺤﺼورة وﻏﻴر اﻟﻤﺤﺼـورة اﻟﻤﺤـددة ﻤـن‬
‫‪(temporary stores) pending lodgement of the‬‬
‫‪of goods‬‬ ‫اﻟﺠﻤـ ـ ــﺎرك )اﻟﻤﺨـ ـ ــﺎزن اﻟﻤؤﻗﺘـ ـ ــﺔ( ﻟﺤـ ـ ــﻴن ﺘﻘـ ـ ــدﻴم اﻹﻗ ـ ـ ـرار اﻟﺨـ ـ ــﺎص‬
‫‪Goods declaration.‬‬ ‫اﻟﺘﺨزﻴن اﻟﻤؤﻗت ﻟﻠﺒﻀﺎﺌﻊ‬
‫ﺒﺎﻟﺒﻀﺎﻋﺔ‪.‬‬
‫‪Note: Temporary storage is dealt with in Annex‬‬ ‫ﻤﻼﺤظﺔ‪ :‬ﻴﺘم اﻟﺘﻌﺎﻤـﻝ ﻤـﻊ اﻟﺘﺨـزﻴن اﻟﻤؤﻗـت ﻓـﻲ اﻟﻤﻠﺤـق أ‪ 2-‬ﻤـن‬
‫‪A.2. to the Kyoto Convention of 1974 and in‬‬
‫‪Specific Annex A, Chapter 2 of the revised‬‬ ‫اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو ‪ ،1974‬واﻟﻤﻠﺤـق اﻟﺨـﺎص أ‪ ،‬اﻟﻔﺼـﻝ ‪ 2‬ﻤـن اﺘﻔﺎﻗﻴـﺔ‬
‫‪Kyoto Convention.‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‪.‬‬
‫‪The Port/Airport at which an overseas‬‬ ‫ﻫو اﻟﻤﻴﻨﺎء أو اﻟﻤطﺎر اﻟذي ﺘﻘوم ﻓﻴﻪ اﻟﺴـﻔﻴﻨﺔ أو اﻟطـﺎﺌرة اﻷﺠﻨﺒﻴـﺔ‬
‫‪Terminal‬‬ ‫‪Vessel/Aircraft discharges and loads Container‬‬
‫‪Unit Load Devices (ULDS), Terminal includes‬‬ ‫ﺒﺘﻔرﻴــﻎ وﺘﺤﻤﻴــﻝ أﺠﻬـزة ﺤﻤــﻝ وﺤــدات ﻟﻠﺤﺎوﻴــﺎت‪ ،‬وﺘﺸــﻤﻝ اﻟﻤﺤطــﺔ‬ ‫اﻟﻤﻴﻨﺎء‪/‬اﻟﻤطﺎر اﻟطرﻓﻲ‬
‫‪Port/Airport‬‬
‫‪Air Freight Shed.‬‬ ‫اﻟطرﻓﻴﺔ ﻤظﻠﺔ ﻟﻠﺸﺤن اﻟﺠوي‪.‬‬
‫‪Under the glossary of international customs‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪terms this term means the Customs procedure‬‬
‫‪under which :‬‬ ‫اﻟﻌﺎﻟﻤﻴﺔ‪ ،‬ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة اﻹﺠراء اﻟﺠﻤرﻛﻲ اﻟذي ﺒﻤﻘﺘﻀﺎﻩ‪:‬‬
‫‪(a) goods in free circulation, and‬‬ ‫)أ( اﻟﺒﻀﺎﺌﻊ اﻟﻤﺘداوﻟﺔ ﺘداوﻻ ﺤرا‪،‬‬
‫‪(b) imported goods that have not been declared‬‬
‫‪under the condition that they must be‬‬ ‫)ب( اﻟﺒﻀﺎﺌﻊ اﻟﻤﺴﺘوردة اﻟﺘﻲ ﻟم ﻴـﺘم اﻹﻓﺼـﺎح ﻋﻨﻬـﺎ ﺒﺸـرط ﻨﻘﻠﻬـﺎ‬
‫‪transported in a vessel other than the importing‬‬ ‫ﻓــﻲ ﺴــﻔﻴﻨﺔ ﻏﻴــر اﻟﺴــﻔﻴﻨﺔ اﻟﻤﺴــﺘوردة اﻟﺘــﻲ وﺼــﻠت ﻓﻴﻬــﺎ ﻓــﻲ اﻹﻗﻠــﻴم‬
‫‪The carriage of‬‬ ‫‪vessel in which they arrived in the Customs‬‬
‫‪goods coastwise‬‬ ‫‪territory are loaded on board a vessel at a place‬‬ ‫اﻟﺠﻤرﻛـ ــﻲ وﺘﺤﻤﻴﻠﻬـ ــﺎ ﻋﻠـ ــﻰ ﻤـ ــﺘن ﺴـ ــﻔﻴﻨﺔ ﻓـ ــﻲ ﻤﻛـ ــﺎن ﻓـ ــﻲ اﻹﻗﻠـ ــﻴم‬ ‫إﺠراء ﻨﻘﻝ اﻟﺒﻀﺎﺌﻊ إﻟﻰ‬
‫‪procedure‬‬ ‫‪in the Customs territory and are transported to‬‬ ‫اﻟﺠﻤرﻛﻲ وﻨﻘﻠﻬﺎ إﻟﻰ ﻤﻛـﺎن آﺨـر ﻓـﻲ ﻨﻔـس اﻹﻗﻠـﻴم اﻟﺠﻤرﻛـﻲ اﻟـذي‬ ‫اﻟﺴﺎﺤﻝ‬
‫‪another place in the same Customs territory‬‬
‫‪where they are then unloaded.‬‬ ‫ﻴﺘم ﺘﻔرﻴﻐﻬﺎ ﻓﻴﻬﺎ ﻋﻨدﺌذ‪.‬‬
‫اﻨظر‪ :‬اﻟﻤﻠﺤق اﻟﺨﺎص إي )ﻫ ـ(‪ ،‬اﻟﻔﺼـﻝ ‪ 3‬ﻤـن اﺘﻔﺎﻗﻴـﺔ ﻛﻴوﺘـو‬
‫‪See: Specific Annex E, Chapter 3 of the revised‬‬
‫اﻟﻤﻌدﻟﺔ‪.‬‬
‫‪Kyoto Convention.‬‬

‫‪Under the glossary of international customs‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪terms this term means the inter-governmental‬‬
‫‪The Universal‬‬ ‫‪organization founded in 1874 by the Treaty of‬‬ ‫اﻟﻌﺎﻟﻤﻴﺔ‪ ،‬ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة اﻟﻤﻨظﻤﺔ اﻟﺘﻲ ﺘﺄﺴﺴت ﻤﺎ ﺒﻴن‬
‫‪Postal Union‬‬ ‫اﺘﺤﺎد اﻟﺒرﻴد اﻟﻌﺎﻟﻤﻲ‬
‫‪Bern as the “General Postal Union” which, in‬‬ ‫اﻟﺤﻛوﻤﺎت ﻋﺎم ‪ 1874‬ﺒﻤوﺠب اﺘﻔﺎﻗﻴﺔ ﺒﻴرن ﺒﺎﺴم "اﺘﺤﺎد اﻟﺒرﻴد‬
‫‪1878, was renamed the “Universal Postal Union‬‬
‫‪(UPU)” and which since 1948 has been a‬‬ ‫اﻟﻌﺎم" واﻟذي ﺘﻐﻴر اﺴﻤﻪ ﻓﻲ ﻋﺎم ‪ 1878‬إﻟﻰ "اﺘﺤﺎد اﻟﺒرﻴد‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

specialized agency of the United Nations. ‫اﻟﻌﺎﻟﻤﻲ" وﺼﺎر وﻛﺎﻟﺔ ﻤﺘﺨﺼﺼﺔ ﺘﺎﺒﻌﺔ ﻟﻸﻤم اﻟﻤﺘﺤدة ﻤﻨذ ﻋﺎم‬

See: Specific Annex J, Chapter 2 of the revised .1948


Kyoto Convention.

.‫ ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‬2 ‫ اﻟﻔﺼﻝ‬،‫ اﻟﻤﻠﺤق ي‬:‫اﻨظر‬


Under the glossary of international customs ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
terms this term means any person who deals
directly with the Customs, for and on behalf of ‫ ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة أي ﺸ ــﺨص ﻴﺘﻌﺎﻤ ــﻝ ﻤ ــﻊ اﻟﺠﻤ ــﺎرك‬،‫اﻟﻌﺎﻟﻤﻴ ــﺔ‬
another person, relating to the importation, ‫ﻟﺤﺴــﺎب ﺸــﺨص آﺨــر وﻨﻴﺎﺒــﺔ ﻋﻨــﻪ ﻻﺴــﺘﻴراد اﻟﺒﻀــﺎﺌﻊ أو ﻨﻘﻠﻬــﺎ أو‬
exportation, movement or storage of goods.
Third Party .‫ﺘﺨزﻴﻨﻬﺎ‬
‫اﻟطرف اﻟﺜﺎﻟث‬
See: General Annex, Chapter 2 of the revised
Kyoto Convention.

.‫ ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‬2 ‫ اﻟﻔﺼﻝ‬،‫ اﻟﻤﻠﺤق اﻟﻌﺎم‬:‫اﻨظر‬


TIR Convention, 1975 (formally Convention on ‫ )ﺘﻌــرف رﺴــﻤﻴﺎ ﺒﺎﺘﻔﺎﻗﻴــﺔ اﻟﻨﻘــﻝ‬1975 ‫اﺘﻔﺎﻗﻴــﺔ اﻟﻨﻘــﻝ اﻟﺒــري اﻟــدوﻟﻲ‬
the International Transport of Goods Under
Cover of TIR Carnets). .‫اﻟدوﻟﻲ ﻟﻠﺒﻀﺎﺌﻊ ﺒﻤﻘﺘﻀﻰ دﻓﺎﺘر اﻟﻨﻘﻝ اﻟدوﻟﻲ‬

To facilitate the international carriage of goods


،‫وﺘﺴﻬﻴﻼ ﻟﻠﻨﻘﻝ اﻟدوﻟﻲ ﻟﻠﺒﻀﺎﺌﻊ ﺒﺎﺴـﺘﺨدام اﻟﻤرﻛﺒـﺎت ﻋﻠـﻰ اﻟطـرق‬
by road vehicle, contracting parties apply a
‫اﺘﻔﺎﻗﻴﺔ اﻟﻨﻘﻝ اﻟﺒري‬
TIR Convention simplified and harmonized set of administrative ‫ﺘطﺒـ ـ ــق اﻷط ـ ـ ـراف اﻟﻤﺘﻌﺎﻗـ ـ ــدة ﻤﺠﻤوﻋـ ـ ــﺔ ﻤﺒﺴـ ـ ــطﺔ وﻤوﺤـ ـ ــدة ﻤـ ـ ــن‬
formalities in international road transport. ‫اﻟدوﻟﻲ‬
.‫اﻹﺠراءات اﻹدارﻴﺔ ﻓﻲ اﻟﻨﻘﻝ اﻟدوﻟﻲ ﻋﻠﻰ اﻟطرق‬
For the body of the convention in English see:
http://www.unece.org/trans/bcf/tir/handbook/en :‫ﻟﻺطﻼع ﻋﻠﻰ اﻟﻨص اﻹﻨﺠﻠﻴزي ﻟﻼﺘﻔﺎﻗﻴﺔ اﻨظر اﻟﻤوﻗﻊ‬
glish/newtirhand/TIR-
http://www.unece.org/trans/bcf/tir/handbook/en
6Rev1EN_Convention.pdf
glish/newtirhand/TIR-

Tel: 00442071937439 ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ www.pbf.org.ps :‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‬


Fax: 00442076919431 ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ info@pbf.org.ps :‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‬
A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

6Rev1EN_Convention.pdf
For the body of the convention in Arabic see:
http://www.unece.org/trans/bcf/tir/handbook/ara
bic/newtirhand/TIR-6Rev1AR_Convention.pdf
‫وﻟﻺطﻼع ﻋﻠﻰ اﻟﻨص اﻟﻌرﺒﻲ ﻟﻼﺘﻔﺎﻗﻴﺔ اﻨظر اﻟﻤوﻗﻊ‬
http://www.unece.org/trans/bcf/tir/handbook/ara
bic/newtirhand/TIR-6Rev1AR_Convention.pdf

The observed change in quantity demanded due ‫اﻟﺘﻐﻴــر اﻟﻤﻠﺤــوظ ﻓــﻲ اﻟﻛﻤﻴــﺔ اﻟﻤطﻠوﺒــﺔ ﺒﺴــﺒب ﺘﻐﻴــر ﺴــﻌر ﺒﻀــﺎﻋﺔ‬
Total Effect to a price change of one particular good. ‫اﻷﺜر اﻟﻛﻠﻲ‬
.‫ﻤﻌﻴﻨﺔ‬
The fluctuations in the rate of economic growth ،‫اﻟﺘﻘﻠﺒــﺎت ﻓــﻲ ﻤﻌــدﻝ اﻟﻨﻤــو اﻻﻗﺘﺼــﺎدي اﻟﺘــﻲ ﻴﺸــﻬدﻫﺎ اﻻﻗﺘﺼــﺎد‬
that take place in the economy. It is the aim of
governments to try to dampen the effects of the ‫وﺘﻬـ ـ ــدف اﻟﺤﻛوﻤـ ـ ــﺎت إﻟـ ـ ــﻰ ﻤﺤﺎوﻟـ ـ ــﺔ اﻟﺘﻘﻠﻴـ ـ ــﻝ ﻤـ ـ ــن آﺜـ ـ ــﺎر اﻟـ ـ ــدورة‬

Trade cycle
trade cycle and get more balanced long-term ‫اﻻﻗﺘﺼﺎدﻴﺔ وﺘﺤﻘﻴق ﻨﻤو ﻤﺘوازن طوﻴﻝ اﻟﻤدى ﻏﻴر أﻨﻬﺎ ﻟـم ﺘﺤﻘـق‬ ‫اﻟدورة اﻟﺘﺠﺎرﻴﺔ‬
growth, but so far they have had limited success.
‫ وﺘﻌـرف ذروة اﻟـدورة اﻟﺘﺠﺎرﻴـﺔ ﺒﺘﻌﺒﻴـر‬،‫ﻛﺜﻴ ار ﻤن اﻟﻨﺠﺎح ﺤﺘﻰ اﻵن‬
The peak of the trade cycle is usually referred to
as a boom, and the trough as a recession or "‫"رواج" ﺒﻴﻨﻤﺎ ﻴﻌرف اﻟﺤﻀﻴض ﺒﺘﻌﺒﻴر "اﻟرﻛود أو اﻟﻛﺴﺎد‬
depression.
This may take the form of a rebate on the prices ‫ﻗ ــد ﻴﻛ ــون اﻟﺨﺼ ــم اﻟﺘﺠ ــﺎري ﻓ ــﻲ ﺸ ــﻛﻝ ﺘﺨﻔ ــﻴض ﻋﻠ ــﻰ اﻷﺴ ــﻌﺎر‬
in a wholesaler's catalogue allowed to retailers.
Prices are varied when necessary by altering the .‫اﻟـ ـواردة ﻓ ــﻲ ﻛﺘ ــﺎﻟوج ﺒ ــﺎﺌﻊ اﻟﺠﻤﻠ ــﺔ اﻟﻤﺴ ــﻤوح ﺒﻬ ــﺎ ﻟﺘﺠ ــﺎر اﻟﺘﺠزﺌ ــﺔ‬
rate of trade discount instead of reprinting the ‫وﺘﺘﻐﻴ ــر اﻷﺴ ــﻌﺎر ﻋﻨ ــد اﻟﻀ ــرورة ﺒﺘﻐﻴﻴ ــر ﻤﻌ ــدﻝ اﻟﺨﺼ ــم اﻟﺘﺠ ــﺎري‬
whole catalogue. Sometimes trade discount is
‫ وأﺤﻴﺎﻨـ ــﺎ ﻴﻤﺜـ ــﻝ اﻟﺨﺼـ ــم‬.‫ﺒ ــدﻻ ﻤـ ــن إﻋـ ــﺎدة طﺒـ ــﻊ اﻟﻛﺘـ ــﺎﻟوج ﺒﺄﻛﻤﻠـ ــﻪ‬
Trade Discount merely the difference between the retailer's ‫ﺨﺼم ﺘﺠﺎري‬
buying price and his selling price, that is, his ‫اﻟﺘﺠــﺎري ﻤﺠــرد اﻟﻔــرق ﺒــﻴن ﺴــﻌر اﻟﺸـراء اﻟﻤﺤــدد ﻤــن ﺒــﺎﺌﻊ اﻟﺘﺠزﺌــﺔ‬
mark-up. .(‫وﺴﻌر اﻟﺒﻴﻊ )ﻫﺎﻤش اﻟرﺒﺢ‬
Generally a trade discount reflects the level of
sale, i.e., wholesale, trade, etc. Trade discounts ‫وﻋﺎﻤ ــﺔ ﻴﻌﻛ ــس اﻟﺨﺼ ــم اﻟﺘﺠ ــﺎري ﻤﺴ ــﺘوى اﻟﺒﻴ ــﻊ ﻤ ــن ﺤﻴ ــث اﻟﺒﻴ ــﻊ‬
may be granted on a quantity basis ‫ وﻴﺠوز ﻤـﻨﺢ اﻟﺨﺼـم اﻟﺘﺠـﺎري ﻋﻠـﻰ أﺴـﺎس‬.‫ اﻟﺦ‬،‫ﺒﺎﻟﺠﻤﻠﺔ واﻟﺘﺠﺎرة‬

Tel: 00442071937439 ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ www.pbf.org.ps :‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‬


Fax: 00442076919431 ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ info@pbf.org.ps :‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫اﻟﻛﻤﻴﺔ‪.‬‬
‫‪A distinctive mark or sign or name given to a‬‬ ‫ﻋﻼﻤـ ــﺔ ﻤﻤﻴ ـ ـزة أو إﺸـ ــﺎرة أو اﺴـ ــم ﻴﺨﺼـ ــص ﻟﻤﻨـ ــﺘﺞ ﻴـ ــﺘم ﺘﺴـ ــﺠﻴﻠﻪ‬
‫‪product which is registered in order to safeguard‬‬
‫‪Trade Mark‬‬ ‫‪the manufacturer's rights. Trade mark cannot be‬‬ ‫ﻟﺤﻤﺎﻴــﺔ ﺤﻘــوق اﻟﻤﺼــﻨﻊ وﻻ ﻴﺴــﻤﺢ ﻗﺎﻨوﻨــﺎ ﻷي ﻓــرد ﺒﺘﻘﻠﻴــد اﻟﻌﻼﻤــﺔ‬ ‫ﻋﻼﻤﺔ ﺘﺠﺎرﻴﺔ‬
‫‪copied by anyone under the law. (Brand Name‬‬ ‫اﻟﺘﺠﺎرﻴﺔ‪) .‬ﻴﻨدرج اﺴم اﻟﺼﻨف ﻟﻠﻤﻨﺘﺞ أﻴﻀﺎ ﻀﻤن ﻫذﻩ اﻟﻔﺌﺔ(‪.‬‬
‫‪of any product also falls in this category).‬‬
‫‪Payments for which no good or service is‬‬ ‫ﻤﺒﺎﻟﻎ ﻻ ﻴﺘم ﻤﻘﺎﺒﻠﻬﺎ ﺘﺒﺎدﻝ ﺒﻀﺎﺌﻊ أو ﺨدﻤﺎت وﻴﺸﻤﻝ ﻫـذا اﻟﻌواﺌـد‬
‫‪exchanged. This includes things like benefits,‬‬
‫‪Transfer payments‬‬ ‫‪pensions and lottery payments. A significant‬‬ ‫واﻟﻤﻌﺎﺸ ــﺎت وﻤﺒ ــﺎﻟﻎ اﻟﻴﺎﻨﺼ ــﻴب وﺘﻨﻔ ــق ﻨﺴ ــﺒﺔ ﻛﺒﻴـ ـرة ﻤ ــن اﻹﻨﻔ ــﺎق‬ ‫ﻤﺒﺎﻟﻎ ﺘﺤوﻴﻝ‬
‫‪proportion of government expenditure is on‬‬ ‫اﻟﺤﻛوﻤﻲ ﻋﻠﻰ ﻤﺒﺎﻟﻎ اﻟﺘﺤوﻴﻝ‪.‬‬
‫‪transfer payments.‬‬
‫‪Under the glossary of international customs‬‬ ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪terms this term means a Customs procedure‬‬
‫‪under which goods are transferred under‬‬ ‫اﻟﻌﺎﻟﻤﻴــﺔ‪ ،‬ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة اﻹﺠ ـراء اﻟــذي ﺒﻤوﺠﺒــﻪ ﻨﻘــﻝ اﻟﺒﻀــﺎﺌﻊ‬
‫‪Customs control from the importing means of‬‬ ‫ﺘﺤت رﻗﺎﺒﺔ اﻟﺠﻤﺎرك ﻤن وﺴﻴﻠﺔ اﻟﻨﻘﻝ اﻟﻤﺴﺘوردة إﻟـﻰ وﺴـﻴﻠﺔ اﻟﻨﻘـﻝ‬
‫‪transport to the exporting means of transport‬‬
‫اﻟﻤﺼدرة داﺨﻝ اﻟﻤﻨطﻘﺔ اﻟﺘﺎﺒﻌﺔ ﻟﻤﻛﺘب ﺠﻤرﻛـﻲ ﺨـﺎص ﺒﺎﻻﺴـﺘﻴراد‬
‫‪Transhipment‬‬ ‫‪within the area of one Customs office which is‬‬ ‫اﻟﻨﻘﻝ ﻤن وﺴﻴﻠﺔ ﻨﻘﻝ إﻟﻰ‬
‫‪the office of both importation and exportation.‬‬ ‫واﻟﺘﺼدﻴر‪.‬‬
‫أﺨرى‬
‫ﻤﻼﺤظــﺔ‪ :‬ﻴــﺘم اﻟﺘﻌﺎﻤــﻝ ﻤــﻊ اﻟﻨﻘــﻝ ﻤــن وﺴــﻴﻠﺔ ﻨﻘــﻝ إﻟــﻰ أﺨــرى ﻓــﻲ‬
‫‪Note: Transhipment is dealt with in Annex E.2.‬‬
‫‪to the Kyoto Convention of‬‬ ‫اﻟﻤﻠﺤــق ﻫـ ـ ‪ 2‬ﻤــن اﺘﻔﺎﻗﻴــﺔ ﻛﻴوﺘــو ﻟﺴــﻨﺔ ‪ 1974‬واﻟﻤﻠﺤــق اﻟﺨــﺎص‬
‫‪1974 and in Specific Annex E, Chapter 2 of the‬‬ ‫ﻫـ‪ ،‬اﻟﻔﺼﻝ ‪ 2‬ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‪.‬‬
‫‪revised Kyoto‬‬
‫‪Convention.‬‬
‫‪Under the glossary of international customs‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪terms this term means a National Customs‬‬
‫‪Transit Bond-Note‬‬ ‫‪document providing authority for goods to be‬‬ ‫اﻟﻌﺎﻟﻤﻴ ـ ــﺔ‪ ،‬ﺘﻌﻨ ـ ــﻲ ﻫ ـ ــذﻩ اﻟﻌﺒ ـ ــﺎرة ﻤﺴ ـ ــﺘﻨد ﺠﻤرﻛ ـ ــﻲ وطﻨ ـ ــﻲ ﻴﺨ ـ ــوﻝ‬
‫إﺸﻌﺎر اﺴﺘﻴداع ﺘراﻨزﻴت‬
‫‪conveyed in Customs transit without prior‬‬ ‫اﻟﺼ ــﻼﺤﻴﺔ ﻟﻨﻘ ــﻝ اﻟﺒﻀ ــﺎﻋﺔ ﻓ ــﻲ اﻟﺘراﻨزﻴ ــت اﻟﺠﻤرﻛ ــﻲ ﺒ ــدون دﻓ ــﻊ‬
‫‪payment of import duties and taxes, generally‬‬
‫ﻤﺴ ــﺒق ﻟرﺴـ ــوم اﻻﺴـ ــﺘﻴراد واﻟﻀ ـ ـراﺌب وﻴﺤﺘ ــوي ﻋﺎﻤـ ــﺔ ﻋﻠـ ــﻰ ﻛﺎﻓـ ــﺔ‬
‫‪containing all the particulars necessary for the‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪assessment, where appropriate, of import duties‬‬ ‫اﻟﺘﻔﺎﺼــﻴﻝ اﻟﻼزﻤــﺔ ﻟﺘﻘﻴــﻴم رﺴــوم وﻀ ـراﺌب اﻻﺴــﺘﻴراد وﻋﻠــﻰ ﺘﻌﻬــد‬
‫‪and taxes, and an undertaking, covered by‬‬
‫‪security, to produce the goods at the Customs‬‬ ‫ﻤﺸــﻤوﻝ ﺒﻀــﻤﺎن ﻹﺒـ ـراز اﻟﺒﻀــﺎﻋﺔ ﻓــﻲ اﻟﻤﻛﺘ ــب اﻟﺠﻤرﻛــﻲ ﺒﺠﻬ ــﺔ‬
‫‪office of destination with Customs seals intact.‬‬ ‫اﻟوﺼوﻝ ﻤﻊ أﺨﺘﺎم ﺠﻤرﻛﻴﺔ ﺴﻠﻴﻤﺔ‪.‬‬
‫‪A logical pattern of preferences where‬‬ ‫ﻨﻤــط ﻤﻨطﻘــﻲ ﻤــن اﻟﺘﻔﻀــﻴﻼت ﻴﻌﻨــﻲ ﺘﻔﻀــﻴﻝ ﺒﻀــﺎﻋﺔ أوﻟــﻰ ﻋﻠــﻰ‬
‫‪preference of one good over a second good and‬‬
‫‪Transitive‬‬
‫‪preference of the second good over a third good‬‬ ‫ﺒﻀـ ــﺎﻋﺔ ﺜﺎﻨﻴـ ــﺔ وﺒﻀـ ــﺎﻋﺔ ﺜﺎﻨﻴـ ــﺔ ﻋﻠـ ــﻰ ﺒﻀـ ــﺎﻋﺔ ﺜﺎﻟﺜـ ــﺔ ﻤﻤـ ــﺎ ﻴﻌﻨـ ــﻲ‬ ‫ﺘﻔﻀﻴﻼت ﻤؤﻗﺘﺔ‬
‫‪Preferences‬‬
‫‪imply preference for the first good compared to‬‬ ‫ﺘﻔﻀﻴﻝ اﻟﺒﻀﺎﻋﺔ اﻷوﻟﻰ ﻋﻠﻰ اﻟﺒﻀﺎﻋﺔ اﻟﺜﺎﻟﺜﺔ‪.‬‬
‫‪the third good.‬‬
‫‪Unexpected changes or shocks to individual‬‬ ‫ﺘﻐﻴـ ـرات أو ﺼ ــدﻤﺎت طﺎرﺌ ــﺔ ﺘﺘﻌ ــرض ﻟﻬ ــﺎ دﺨ ــوﻝ اﻷﻓـ ـراد وﺘﻘ ــﺎس‬
‫‪income. Often measured as the difference‬‬
‫‪Transitory Income‬‬ ‫ﻏﺎﻟﺒﺎ ﺒﺎﻋﺘﺒﺎرﻫﺎ اﻟﻔرق ﺒﻴن اﻟدﺨﻝ اﻟﻤﻼﺤظ واﻟدﺨﻝ اﻟداﺌم‪.‬‬ ‫دﺨﻝ ﻤؤﻗت‬
‫‪between observed income and permanent‬‬
‫‪income.‬‬
‫‪Under the glossary of international customs‬‬ ‫وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪terms this term means:‬‬ ‫اﻟﻌﺎﻟﻤﻴﺔ‪ ،‬ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة‪:‬‬
‫‪Any means of transporting goods suitable for‬‬
‫‪use in a Customs transit operation or under‬‬ ‫أي وﺴـ ــﻴﻠﺔ ﺘﻘـ ــوم ﺒﻨﻘـ ــﻝ ﺒﻀـ ــﺎﺌﻊ ﻤﻨﺎﺴـ ــﺒﺔ ﻟﻼﺴـ ــﺘﺨدام ﻓـ ــﻲ ﻋﻤﻠﻴـ ــﺔ‬
‫‪Customs seal.‬‬ ‫ﺘراﻨزﻴت ﺠﻤرﻛﻲ أو ﺘﺤت ﺨﺘم ﺠﻤرﻛﻲ‪.‬‬
‫ﻤﻼﺤظﺎت‪:‬‬
‫‪Notes‬‬
‫‪1. The term transport-unit means :‬‬ ‫‪ .1‬ﺘﻌﻨﻲ ﻋﺒﺎرة وﺤدة اﻟﻨﻘﻝ‪:‬‬
‫‪Transport-Unit‬‬
‫‪(a) containers having an internal volume of one-‬‬ ‫)أ( اﻟﺤﺎوﻴ ــﺎت اﻟﺘـ ــﻲ ﻴﺼـ ــﻝ ﺤﺠﻤﻬ ــﺎ اﻟـ ــداﺨﻠﻲ ﻤﺘ ـ ـ ار ﻤﻛﻌﺒـ ــﺎ‬ ‫وﺤدة ﻨﻘﻝ‬
‫‪cubic metre or more, including demountable‬‬ ‫واﺤدا أو أﻛﺜر ﺒﻤﺎ ﻓﻴﻬﺎ اﻷﺠﺴﺎم اﻟﻘﺎﺒﻠﺔ ﻟﻠﻔك؛‬
‫;‪bodies‬‬
‫)ب( ﻤرﻛﺒﺎت اﻟطرق ﺒﻤﺎ ﻓﻴﻬﺎ اﻟﻘﺎطرات وﺸﺒﻪ اﻟﻘﺎطرات؛‬
‫‪(b) road vehicles, including trailers and semi-‬‬
‫;‪trailers‬‬ ‫)ج( ﺤﺎﻓﻼت أو ﻋرﺒﺎت اﻟﺴﻛك اﻟﺤدﻴدﻴﺔ؛‬
‫;‪(c) railway coaches or wagons‬‬ ‫)د( اﻟﺼﻨﺎدﻝ واﻟﺒوارج واﻟﺴﻔن اﻷﺨرى؛‬
‫‪(d) lighters, barges and other vessels; and‬‬ ‫)ﻫـ( اﻟطﺎﺌرات‪.‬‬
‫‪(e) aircraft.‬‬
‫‪See:‬‬ ‫اﻨظر‪:‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


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A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

1. Specific Annex E, Chapter 1 of the revised ‫ ﻤـ ــن اﺘﻔﺎﻗﻴـ ــﺔ ﻛﻴوﺘـ ــو‬1 ‫ اﻟﻔﺼـ ــﻝ‬،‫ اﻟﻤﻠﺤـ ــق اﻟﺨـ ــﺎص ﻫ ـ ــ‬.1
Kyoto Convention. .‫اﻟﻤﻌدﻟﺔ‬
2. Approval of transport -units for transport of
goods under Customs seal is dealt with in ‫ ﻴﺸﺘرط اﻋﺘﻤﺎد وﺤدات اﻟﻨﻘـﻝ ﻟﻨﻘـﻝ اﻟﺒﻀـﺎﺌﻊ ﺘﺤـت ﺨـﺘم‬.2
various international instruments, for example, ‫ﺠﻤرﻛ ــﻲ ﻓ ــﻲ وﺴ ــﺎﺌﻝ دوﻟﻴ ــﺔ ﻤﺘﻨوﻋ ــﺔ ﻤﻨﻬ ــﺎ ﻋﻠ ــﻰ ﺴ ــﺒﻴﻝ‬
the Kyoto Convention of 1974 (Annex E.1.), the ،(1-‫ )اﻟﻤﻠﺤ ــق ﻫ ـ ـ‬1974 ‫اﻟﻤﺜ ــﺎﻝ اﺘﻔﺎﻗﻴ ــﺔ ﻛﻴوﺘ ــو ﻟﺴ ــﻨﺔ‬
Customs Convention on Containers, 1972, and
the Customs Convention on the international 1972 ‫واﻻﺘﻔﺎﻗﻴــﺔ اﻟﺠﻤرﻛﻴــﺔ اﻟﺨﺎﺼــﺔ ﺒﺎﻟﺤﺎوﻴــﺎت ﻟﺴــﻨﺔ‬
transport of goods under cover of TIR carnets ‫واﻻﺘﻔﺎﻗﻴــﺔ اﻟﺠﻤرﻛﻴــﺔ اﻟﺨﺎﺼــﺔ ﺒﺎﻟﻨﻘــﻝ اﻟــدوﻟﻲ ﻟﻠﺒﻀــﺎﺌﻊ‬
(TIR Convention), 1975. .1975 ‫ﺒﻤﻘﺘﻀﻰ دﻓﺎﺘر اﻟﻨﻘﻝ اﻟدوﻟﻲ ﻟﺴﻨﺔ‬
Under the glossary of international customs ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
terms this term means:
(1) Any person who temporarily enters the :‫ ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة ﻤﺎ ﻴﻠﻲ‬،‫اﻟﻌﺎﻟﻤﻴﺔ‬
territory of a country in ‫( أي ﺸﺨص ﻴدﺨﻝ إﻗﻠﻴم دوﻟﺔ ﻻ ﻴﻘﻴم ﻓﻴﻬـﺎ ﻋـﺎدة )ﻏﻴـر‬1)
which he or she does not normally reside (“non-
‫ﻤﻘﻴم( أو ﻴﻐﺎدر ﻫذا اﻹﻗﻠﻴم؛‬
resident”) or who
Traveller leaves that territory; and ‫( أي ﺸ ــﺨص ﻴﻐ ــﺎدر إﻗﻠ ــﻴم ﺒﻠ ــد ﻴﻘ ــﻴم ﻓﻴ ــﻪ ﻋ ــﺎدة )ﻤﻘ ــﻴم‬2)
(2) any person who leaves the territory of a .(‫ﻤﻐﺎدر( أو ﻴﻌود إﻟﻰ ﻫذا اﻹﻗﻠﻴم )ﻤﻘﻴم ﻋﺎﺌد‬ ‫ﻤﺴﺎﻓر‬
country in which he or she
normally resides (“departing resident”) or who .‫ ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ‬1 ‫ اﻟﻔﺼﻝ‬،‫اﻨظر اﻟﻤﻠﺤق ي‬
returns to that
territory (“returning resident”).

See Specific Annex J, Chapter 1 of the revised


Kyoto Convention.
Under the Common Customs Law for the Arab ‫ ﺘﻌﻨــﻲ ﻋﺒــﺎرة‬،‫وﻓﻘ ـﺎً ﻟﻘــﺎﻨون اﻟﺠﻤــﺎرك اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ‬
Treasury States of the Gulf the term “Treasury" means the
public treasury. .‫"اﻟﺨزاﻨﺔ" اﻟﺨزاﻨﺔ اﻟﻌﺎﻤﺔ‬

Treasury Bills
Treasury Bills are a form of short-term ‫ﺴـ ــﻨدات اﻟﺨ ازﻨـ ــﺔ ﻫـ ــﻲ أﺤـ ــد أﺸـ ــﻛﺎﻝ اﻻﻗﺘ ـ ـراض اﻟﺤﻛـ ــوﻤﻲ ﻗﺼـ ــﻴر‬ ‫ﺴﻨدات ﺨزاﻨﺔ‬
government borrowing. When the government is

Tel: 00442071937439 ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ www.pbf.org.ps :‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‬


Fax: 00442076919431 ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ info@pbf.org.ps :‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪a little short of funds temporarily they will make‬‬ ‫اﻷﺠــﻝ‪ ،‬ﺤﻴــث ﺘﻘــوم اﻟﺤﻛوﻤــﺔ ﺒﺈﺼــدار ﺴــﻨدات ﺨ ازﻨــﺔ ﻋﻨــدﻤﺎ ﺘﺸـﺢ‬
‫‪a Treasury Bill issue. The size of the issue‬‬
‫‪depends on how much they need. The Bills are a‬‬ ‫اﻟﺴــﻴوﻟﺔ ﻟــدﻴﻬﺎ ﺒﺼــﻔﺔ ﻤؤﻗﺘــﺔ‪ .‬وﻴﻌﺘﻤــد ﺤﺠــم اﻹﺼــدار ﻋﻠــﻰ اﻟﻘــدر‬
‫‪promise to pay (an IOU) and usually mature‬‬ ‫اﻟ ــﻼزم وﺘﻌﺘﺒ ــر اﻟﺴ ــﻨدات ﺘﻌﻬ ــدا ﺒﺎﻟ ــدﻓﻊ وﺘﺴ ــﺘﺤق ﻋ ــﺎدة ﺒﻌ ــد ‪91‬‬
‫‪after 91 days. They are offered to the money‬‬
‫ﻴوﻤﺎ‪ ،‬وﺘطرح اﻟﺴﻨدات ﻓﻲ أﺴواق اﻟﻤﺎﻝ ﺒﻤﻨﺎﻗﺼﺔ أﺴﺒوﻋﻴﺔ‪.‬‬
‫‪markets by a weekly tender.‬‬
‫‪Agreement on the Trade-Related Aspects of‬‬ ‫اﺘﻔﺎﻗﻴﺔ ﺠواﻨب ﺤﻘوق اﻟﻤﻠﻛﻴﺔ اﻟﻔﻛرﻴﺔ اﻟﻤرﺘﺒطﺔ ﺒﺎﻟﺘﺠﺎرة‪.‬‬ ‫اﺘﻔﺎﻗﻴﺔ ﺠواﻨب ﺤﻘوق‬
‫‪Intellectual Property Rights‬‬
‫‪TRIPS‬‬ ‫اﻨظر‪ :‬ﺤﻘوق اﻟﻤﻠﻛﻴﺔ اﻟﻔﻛرﻴﺔ‬ ‫اﻟﻤﻠﻛﻴﺔ اﻟﻔﻛرﻴﺔ اﻟﻤرﺘﺒطﺔ‬
‫‪See: Intellectual Property Rights.‬‬ ‫ﺒﺎﻟﺘﺠﺎرة‪.‬‬
‫‪Under the Common Customs Law for the Arab‬‬ ‫وﻓﻘ ـﺎً ﻟﻘــﺎﻨون اﻟﺠﻤــﺎرك اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ‪ ،‬ﺘﻌﻨــﻲ ﻋﺒــﺎرة‬
‫‪States of the Gulf the term “type of goods‬‬
‫‪Type of goods‬‬ ‫‪“means the description mentioned in the‬‬ ‫"ﻨوع اﻟﺒﻀﺎﻋﺔ" اﻟوﺼف اﻟﻤﺒﻴن ﻓﻲ ﻗﺎﺌﻤﺔ اﻟﺘﻌرﻓﺔ اﻟﺠﻤرﻛﻴﺔ‪.‬‬ ‫ﻨوع اﻟﺒﻀﺎﺌﻊ‬
‫‪customs tariff nomenclature.‬‬

‫‪U‬‬
‫‪The difference between the number of people in‬‬ ‫اﻟﻔرق ﺒﻴن ﻋدد اﻷﺸﺨﺎص ﻓﻲ اﻟﻘوة اﻟﻌﺎﻤﻠﺔ واﻷﺸـﺨﺎص اﻟﻌـﺎﻤﻠﻴن‬
‫‪the labour force and those working for pay.‬‬
‫ﻤﻘﺎﺒﻝ أﺠر أي ﻋـدم ﻤزاوﻟـﺔ اﻟوظﻴﻔـﺔ‪ .‬وﻴﻤﺜـﻝ ﻤﻘﻴـﺎس اﻟﺒطﺎﻟـﺔ ﻋـدد‬
‫)‪Unemployment (U‬‬ ‫‪Joblessness. The measure of unemployment is‬‬ ‫اﻟﺒطﺎﻟﺔ‬
‫‪the number of jobless people who are available‬‬ ‫اﻷﺸﺨﺎص اﻟذﻴن ﻻ ﻴزاوﻟـون وظـﺎﺌف وﻴﺒﺤﺜـون ﻋـن اﻟﻌﻤـﻝ ﺒﺠدﻴـﺔ‬
‫‪for work and are actively seeking jobs.‬‬
‫وﻨﺸﺎط‪.‬‬
‫‪Unemployment‬‬ ‫‪The unemployment rate is unemployment as a‬‬ ‫ﻤﻌدﻝ اﻟﺒطﺎﻟﺔ ﻫو اﻟﺒطﺎﻟﺔ ﻛﻨﺴﺒﺔ ﻤﺌوﻴﺔ ﻤن ﻗوة اﻟﻌﻤﺎﻟﺔ‪.‬‬ ‫ﻤﻌدﻝ اﻟﺒطﺎﻟﺔ‬
‫)‪rate (u‬‬ ‫‪percentage of the labour force‬‬
‫‪Under the Common Customs Law for the Arab‬‬ ‫وﻓﻘ ـﺎً ﻟﻘــﺎﻨون اﻟﺠﻤــﺎرك اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ‪ ،‬ﺘﻌﻨــﻲ ﻋﺒــﺎرة‬
‫‪States of the Gulf the term “unit price at the‬‬
‫‪Unit price at the‬‬
‫‪greatest total quantity” means the unit price at‬‬ ‫"ﺴــﻌر اﻟوﺤــدة ﻋﻠــﻰ أﻛﺒــر ﻛﻤﻴــﺔ إﺠﻤﺎﻟﻴــﺔ" ﺴــﻌر اﻟوﺤــدة اﻟــذي ﺘﺒــﺎع‬ ‫ﺴﻌر اﻟوﺤدة ﻋﻠﻰ أﻛﺒر‬
‫‪greatest total‬‬
‫‪quantity‬‬
‫‪which certain goods are sold to unrelated‬‬ ‫ﺒﻪ ﺒﻌض اﻟﺒﻀـﺎﺌﻊ ﻷﺸـﺨﺎص ﻏﻴـر ذوي ﻋﻼﻗـﺔ ﻋﻨـد أوﻝ ﻤﺴـﺘوى‬ ‫ﻛﻤﻴﺔ إﺠﻤﺎﻟﻴﺔ‬
‫‪persons, at the first commercial level after‬‬
‫ﺘﺠﺎري ﺒﻌد اﻻﺴـﺘﻴراد ﻓـﻲ ﺤﺎﻟﺘﻬـﺎ ﻋﻨـد اﻻﺴـﺘﻴراد أو ﺒﻌـد اﻟﺘﺤﻀـﻴر‬
‫‪importation in its state when imported or after‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪further preparation or processing, if the importer‬‬ ‫أو اﻟﻤﻌﺎﻟﺠﺔ إذا طﻠب ﻤن اﻟﻤﺴﺘورد ذﻟك‪.‬‬
‫‪so requested.‬‬
‫‪Unitary tax‬‬ ‫‪See per-unit tax‬‬ ‫اﻨظر اﻟﻀرﻴﺒﺔ ﻋﻠﻰ اﻟوﺤدة‬ ‫ﻀرﻴﺒﺔ ﻋﻠﻰ اﻟوﺤدة‬

‫‪Unitary-elastic‬‬
‫‪When the percentage change in quantity‬‬ ‫ﻋﻨ ــدﻤﺎ ﻴﻌ ــﺎدﻝ ﺘﻐﻴ ــر اﻟﻨﺴ ــﺒﺔ اﻟﻤﺌوﻴ ــﺔ ﻓ ــﻲ اﻟﻛﻤﻴ ــﺔ اﻟﻤطﻠوﺒ ــﺔ ﺘﻐﻴ ــر‬
‫‪demanded is exactly equal to the percentage‬‬ ‫طﻠب ﻤوﺤد ﻤرن‬
‫‪Demand‬‬
‫‪change in market price.‬‬ ‫اﻟﻨﺴﺒﺔ اﻟﻤﺌوﻴﺔ ﻓﻲ ﺴﻌر اﻟﺴوق ﺘﻤﺎﻤﺎ‪.‬‬
‫‪A pair of goods where the quantity demand of‬‬ ‫زوج ﻤـ ـ ــن اﻟﺒﻀـ ـ ــﺎﻋﺔ ﻻ ﻴﺘـ ـ ــﺄﺜر ﻓﻴـ ـ ــﻪ طﻠـ ـ ــب ﻛﻤﻴـ ـ ــﺔ ﻤـ ـ ــن أﺤـ ـ ــدﻫﻤﺎ‬
‫‪Unrelated Goods‬‬ ‫‪one is unaffected by changes in the price of the‬‬ ‫اﻟﺒﻀﺎﺌﻊ ﻏﻴر ذات اﻟﻌﻼﻗﺔ‬
‫‪other.‬‬ ‫ﺒﺎﻟﺘﻐﻴﻴرات ﻓﻲ ﺴﻌر اﻷﺨرى‪.‬‬
‫‪Under the glossary of international customs‬‬ ‫وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ‬
‫‪terms this term means Goods which require‬‬
‫‪rapid clearance as a matter of priority due to :‬‬ ‫اﻟﻌﺎﻟﻤﻴﺔ‪ ،‬ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة اﻟﺒﻀـﺎﺌﻊ اﻟﺘـﻲ ﺘﺘطﻠـب ﺘﺨﻠﻴﺼـﺎ ﺴـرﻴﻌﺎ‬
‫;‪- their nature‬‬ ‫ﻛﻤﺴﺄﻟﺔ أوﻟوﻴﺔ ﺒﺴﺒب‪:‬‬
‫‪Urgent‬‬
‫‪- their meeting a fully justified urgent need.‬‬
‫‪Consignments‬‬ ‫‪ -‬طﺒﻴﻌﺔ ﻫذﻩ اﻟﺒﻀﺎﻋﺔ‬ ‫اﻟﺸﺤﻨﺎت اﻟﻌﺎﺠﻠﺔ‬
‫‪Note: Urgent consignments should be granted‬‬ ‫‪ -‬ﺘﻠﺒﻴﺔ ﺤﺎﺠﺔ ﻤﻠﺤﺔ ﻤﺒررة‪.‬‬
‫‪priority and rapid clearance.‬‬ ‫ﻤﻼﺤظـ ــﺔ‪ :‬ﻴﺠـ ــب أن ﺘﻌطـ ــﻰ اﻟﺸـ ــﺤﻨﺎت اﻟﻌﺎﺠﻠـ ــﺔ أوﻟوﻴـ ــﺔ وأن ﻴـ ــﺘم‬
‫اﻟﺘﺨﻠﻴص ﻋﻠﻴﻬﺎ ﺒﺴرﻋﺔ‪.‬‬
‫‪A measure of the satisfaction received from‬‬ ‫ﻤﻘﻴــﺎس اﻹﺸــﺒﺎع اﻟﻨﺎﺸــﺊ ﻋــن ﻨﺸــﺎط اﻗﺘﺼــﺎدي ﻤــن ﻨــوع ﻤــﺎ )ﻤﺜــﻝ‬
‫‪some type of economic activity (i.e.,‬‬
‫‪Utility‬‬ ‫اﺴﺘﻬﻼك اﻟﺒﻀﺎﺌﻊ واﻟﺨدﻤﺎت أو ﺒﻴﻊ ﺨدﻤﺎت اﻟﻌواﻤﻝ(‬ ‫اﻟﻤﻨﻔﻌﺔ‬
‫‪consumption of goods and services or the sale of‬‬
‫‪factor services).‬‬
‫‪V‬‬
‫‪Under the Common Customs Law for the Arab‬‬ ‫وﻓﻘ ـﺎً ﻟﻘــﺎﻨون اﻟﺠﻤــﺎرك اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒﻴــﺔ‪ ،‬ﺘﻌﻨــﻲ ﻋﺒــﺎرة‬
‫‪States of the Gulf the term “Valuation‬‬
‫‪Valuation‬‬
‫‪Agreement “means the Agreement on‬‬ ‫"اﺘﻔﺎﻗﻴﺔ اﻟﺘﻘﻴﻴم اﻟﺠﻤرﻛﻲ" اﺘﻔﺎﻗﻴـﺔ ﺘطﺒﻴـق اﻟﻤـﺎدة رﻗـم ‪ 7‬ﻤـن اﺘﻔﺎﻗﻴـﺔ‬ ‫اﺘﻔﺎﻗﻴﺔ اﻟﺘﻘﻴﻴم اﻟﺠﻤرﻛﻲ‬
‫‪Agreement‬‬
‫‪Implementation of Article VII of the GATT‬‬ ‫اﻟﺠﺎت ‪.1994‬‬
‫‪1994.‬‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
‫‪A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.‬‬

‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‪.‬‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

‫‪Value for Duty‬‬


‫‪The value of any imported goods for the‬‬ ‫ﻗﻴﻤﺔ أي ﺒﻀﺎﻋﺔ ﻤﺴﺘوردة ﻷﻏراض ﺘﺘﻌﻠق ﺒﺎﻟﺘﻌرﻓﺔ اﻟﺠﻤرﻛﻴﺔ‬ ‫اﻟﻘﻴﻤﺔ اﻟﺨﺎﻀﻌﺔ ﻟﻠرﺴوم‬
‫‪purposes of the Customs Tariff‬‬
‫‪Variable Costs of‬‬
‫‪Production costs related to changing quantities‬‬ ‫ﺘﻛﺎﻟﻴف اﻹﻨﺘﺎج اﻟﻤرﺘﺒطﺔ ﺒﻛﻤﻴـﺎت ﻤﺘﻐﻴـرة ﻟﻌﺎﻤـﻝ إﻨﺘـﺎج ﻤﺘﻐﻴـر ﻓـﻲ‬
‫‪of a variable factor of production in the short‬‬ ‫ﺘﻛﺎﻟﻴف اﻹﻨﺘﺎج اﻟﻤﺘﻐﻴرة‬
‫‪Production‬‬
‫‪run.‬‬ ‫اﻟﻤدى اﻟﻘﺼﻴر‪.‬‬
‫‪The number of times a given quantity (stock) of‬‬ ‫ﻋ ــدد اﻟﻤـ ـرات اﻟﺘ ــﻲ ﺘﻨﺘﻘ ــﻝ ﻓﻴﻬ ــﺎ ﻛﻤﻴ ــﺔ ﻤﻌﻴﻨ ــﺔ ﻤ ــن اﻟﻨﻘ ــود ﻤ ــن ﻴ ــد‬
‫‪money changes hands in a given time period‬‬
‫‪Velocity‬‬ ‫‪(the ratio of expenditure in that time period to a‬‬ ‫ﻷﺨــرى ﻓــﻲ ﻓﺘ ـرة زﻤﻨﻴــﺔ ﻤﻌﻴﻨــﺔ )ﻨﺴــﺒﺔ اﻹﻨﻔــﺎق ﻓــﻲ ﻫــذﻩ اﻟﻔﺘ ـرة إﻟــﻰ‬ ‫اﻟﺴرﻋﺔ‬
‫‪given measure of the money supply).‬‬ ‫ﻤﻘﻴﺎس ﻤﻌﻴن ﻟﻌرض اﻟﻨﻘد(‪.‬‬
‫‪The number of times a dirham is spent, or turns‬‬ ‫ﻋــدد اﻟﻤـرات اﻟﺘــﻲ ﻴﻨﻔــق ﻓﻴﻬــﺎ درﻫــم أو ﻴﺘﻘﻠــب ﻓﻴﻬــﺎ ﻓــﻲ ﻓﺘـرة زﻤﻨﻴــﺔ‬
‫‪Velocity of‬‬ ‫‪over, in a specific period of time. Velocity‬‬
‫‪affects the amount of economic activity‬‬ ‫ﻤﻌﻴﻨﺔ‪ ،‬وﺘؤﺜر اﻟﺴـرﻋﺔ ﻋﻠـﻰ ﺤﺠـم اﻟﻨﺸـﺎط اﻻﻗﺘﺼـﺎدي اﻟﻨـﺎﺘﺞ ﻋـن‬ ‫ﺴرﻋﺔ اﻟﺘداوﻝ‬
‫)‪circulation (V‬‬
‫‪generated by a given money supply.‬‬ ‫ﻤﺴﺘوى ﻤﻌﻴن ﻟﻌرض اﻟﻨﻘد‪.‬‬

‫‪Vendor‬‬
‫‪in relation to goods, means the seller in respect‬‬ ‫ﺘﻌﻨﻲ ﻫذﻩ اﻟﻛﻠﻤﺔ ﺒﺎﻟﻨﺴﺒﺔ ﻟﻠﺒﻀﺎﺌﻊ اﻟﺒﺎﺌﻊ ﻓﻲ ﺼﻔﻘﺔ ﻤﻌﻨﻴﺔ‪.‬‬ ‫اﻟﺒﺎﺌﻊ‬
‫‪of a relevant transaction‬‬
‫‪Exists when people have chosen not to work‬‬ ‫ﺘوﺠــد اﻟﺒطﺎﻟــﺔ اﻻﺨﺘﻴﺎرﻴــﺔ ﻋﻨــدﻤﺎ ﻴﺨﺘــﺎر اﻷﺸــﺨﺎص اﻟﺘﻘﺎﻋــد ﻋــن‬
‫‪because they do not feel that wages at the‬‬
‫‪existing equilibrium are high enough to justify‬‬ ‫اﻟﻌﻤﻝ ﻟﻌدم ﺸﻌورﻫم ﺒﺄن اﻷﺠور ﻓﻲ اﻟﺘـوازن اﻟﺤـﺎﻟﻲ ﻤرﺘﻔﻌـﺔ ﺒﻤـﺎ‬
‫‪them working. They may prefer instead to‬‬ ‫ﻴﻛﻔــﻲ ﻟﺘﺒرﻴــر ﻋﻤﻠﻬ ــم‪ ،‬ورﺒﻤــﺎ ﻴﻔﻀــﻠون اﺴ ــﺘﻼم إﻋﺎﻨــﺎت ﺒــدﻻ ﻤ ــن‬
‫‪Voluntary‬‬ ‫‪receive benefits. Classical economists argued‬‬
‫ذﻟــك‪ ،‬وﻴــرى اﻻﻗﺘﺼــﺎدﻴون اﻟﺘﻘﻠﻴــدﻴون أن أي ﺒطﺎﻟــﺔ ﺘﺴــﺘﻤر ﻋﻠــﻰ‬ ‫اﻟﺒطﺎﻟﺔ اﻻﺨﺘﻴﺎرﻴﺔ‬
‫‪unemployment‬‬ ‫‪that any unemployment remaining in the long-‬‬
‫‪term would be voluntary as the economy would‬‬ ‫اﻟﻤ ــدى اﻟطوﻴ ــﻝ ﺘﻛ ــون اﺨﺘﻴﺎرﻴ ــﺔ ﻤ ــﻊ ﻤﻴ ــﻝ اﻻﻗﺘﺼ ــﺎد ﺘﻠﻘﺎﺌﻴ ــﺎ إﻟ ــﻰ‬
‫‪automatically tend towards full-employment.‬‬ ‫اﻟﻌﻤﺎﻟـ ــﺔ اﻟﻛﺎﻤﻠـ ــﺔ‪ ،‬وﻴﺒـ ــﻴن اﻟرﺴـ ــم اﻟﺒﻴـ ــﺎﻨﻲ اﻟﺘـ ــﺎﻟﻲ ﻤﺴـ ــﺘوى اﻟﺒطﺎﻟـ ــﺔ‬
‫‪The level of voluntary unemployment is shown‬‬
‫‪in the diagram below:‬‬ ‫اﻻﺨﺘﻴﺎرﻴﺔ‪:‬‬
‫‪W‬‬
‫‪A wage-price spiral can occur when workers‬‬ ‫ﺘﺤدث اﻟزﻴﺎدة اﻟﺘﺼﺎﻋدﻴﺔ ﻓـﻲ اﻷﺠـور ﻋﻨـد ﻤطﺎﻟﺒـﺔ اﻟﻌﻤـﺎﻝ ﺒزﻴـﺎدة‬
‫‪Wage-price spiral‬‬ ‫‪demand a pay rise above inflation. This will‬‬ ‫زﻴﺎدة ﺘﺼﺎﻋدﻴﺔ ﻓﻲ اﻷﺠر‬
‫‪increase the firm's costs and mean that they in‬‬ ‫ﻓــﻲ اﻷﺠــر ﺘﻔــوق اﻟﺘﻀــﺨم‪ ،‬وﻫــذا ﻴزﻴــد ﻤــن ﺘﻛــﺎﻟﻴف اﻟﻤﻨﺸــﺄة اﻟﺘــﻲ‬

‫‪Tel: 00442071937439‬‬ ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‪www.pbf.org.ps :‬‬


‫‪Fax: 00442076919431‬‬ ‫ﺒرﻴطﺎﻨﻴﺎ – ﻟﻨدن‬ ‫اﻟﺒرﻴد اﻻﻟﻛﺘروﻨﻲ‪info@pbf.org.ps :‬‬
A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

turn have to put their prices up further if they are ‫ﺘﻀطر ﺒدورﻫﺎ إﻟﻰ رﻓـﻊ اﻷﺴـﻌﺎر أﻛﺜـر إذا أرادت اﻟﻤﺤﺎﻓظـﺔ ﻋﻠـﻰ‬
to maintain their profit margin. If prices increase
faster, then that will prompt workers to put in ‫ ٕواذا زادت اﻷﺴــﻌﺎر ﺒﻤﻌــدﻝ أﺴــرع ﻓــﺈن ذﻟــك‬،‫ﻫــﺎﻤش اﻟ ـرﺒﺢ ﻟــدﻴﻬﺎ‬
for a yet higher wage rise. If they are successful ‫ ٕوان ﻨﺠﺤ ـوا‬،‫ﻴــدﻓﻊ اﻟﻌﻤــﺎﻝ إﻟــﻰ اﻟﻤطﺎﻟﺒــﺔ ﺒزﻴــﺎدة أﻋﻠــﻰ ﻓــﻲ اﻷﺠــر‬
in this then the firm will have to put prices up
.......‫ﻓﻲ ذﻟك ﺘﻀطر اﻟﻤﻨﺸﺄة إﻟﻰ رﻓﻊ اﻷﺴﻌﺎر أﻛﺜر وﻫﻛذا‬
further still, and if they do this then.............
Wants
Preferences for goods and services over and .‫ﺘﻔﻀﻴﻝ ﺒﻀﺎﻋﺔ ﻋﻠﻰ ﺒﻀﺎﻋﺔ ﻟﺘﻠﺒﻴﺔ ﺤﺎﺠﺔ ﺒﺸرﻴﺔ‬ ‫ﺤﺎﺠﺎت‬
above human needs.
Under the Common Customs Law for the Arab ‫ ﺘﻌﻨــﻲ ﻤﻔــردة‬،‫وﻓﻘ ـًﺎ ﻟﻘــﺎﻨون اﻟﺠﻤــﺎرك اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ‬
States of the Gulf the term “warehouse“ means
the place or facility wherein the goods are ‫"ﻤﺴ ــﺘودع" اﻟﻤﻛ ــﺎن أو اﻟﻤرﻓ ــق اﻟ ــذي ﺘ ــودع ﻓﻴ ــﻪ اﻟﺒﻀ ــﺎﺌﻊ ﺘﺤ ــت‬
Warehouse ‫ﻤﺴﺘودع‬
deposited under supervision of the ‫إﺸ ـ ـراف اﻹدارة ﺒـ ــدون رﺴـ ــوم )ﻀ ـ ـراﺌب( ﺠﻤرﻛﻴـ ــﺔ وﻓﻘـ ــﺎ ﻟﻠﺸـ ــروط‬
Administration free of customs duties (taxes)
.‫اﻟﻤﻨﺼوص ﻋﻠﻴﻬﺎ ﻫﻨﺎ‬
according to the provisions herein.
The World Customs Organization () is an ‫ﻤﻨظﻤ ــﺔ اﻟﺠﻤ ــﺎرك اﻟﻌﺎﻟﻤﻴ ــﺔ ﻫ ــﻲ ﺠﻬ ــﺔ ﺤﻛوﻤﻴ ــﺔ ﻤﺴ ــﺘﻘﻠﺔ ﻤﻬﻤﺘﻬ ــﺎ‬
independent intergovernmental body whose
mission is to enhance the effectiveness and ‫ ﻋﻀـوا ﻤـن‬169 ‫ وﺘﻀم‬،‫ﺘﻌزﻴز ﻓﻌﺎﻟﻴﺔ وﻛﻔﺎءة اﻹدارات اﻟﺠﻤرﻛﻴﺔ‬
efficiency of Customs administrations. With 169
Member Governments, it is the only
‫اﻟﺤﻛوﻤ ــﺎت وﺘﻌ ــد اﻟﺠﻬ ــﺔ اﻟوﺤﻴ ــدة ﻤ ــﺎ ﺒ ــﻴن اﻟﺤﻛوﻤ ــﺎت ﻓ ــﻲ اﻟﻌ ــﺎﻟم‬
intergovernmental worldwide organization
competent in Customs matters. It establishes,
maintains, supports and promotes international ‫اﻟﻤﺨﺘﺼﺔ ﺒـﺎﻷﻤور اﻟﺠﻤرﻛﻴـﺔ وﺘﻘـوم ﺒوﻀـﻊ وﺘﺤـدﻴث ودﻋـم وﻨﺸـر‬
instruments for the harmonization and uniform
application of simplified and effective Customs ‫اﻟوﺜ ـ ــﺎﺌق اﻟدوﻟﻴ ـ ــﺔ ﺒﻐ ـ ــرض ﺘﺤﻘﻴ ـ ــق اﻻﻨﺴ ـ ــﺠﺎم واﻟﺘطﺒﻴ ـ ــق اﻟﻤوﺤ ـ ــد‬
systems and procedures governing the
movement of commodities, people and ‫ﻟﻸﻨظﻤـ ــﺔ واﻹﺠ ـ ـراءات اﻟﺠﻤرﻛﻴـ ــﺔ اﻟﻤﺒﺴـ ــطﺔ واﻟﻔﻌﺎﻟـ ــﺔ اﻟﺘـ ــﻲ ﺘﺤﻛـ ــم‬
conveyances across Customs frontiers.
‫ﺤرﻛﺔ اﻟﺴﻠﻊ واﻷﻓراد ووﺴﺎﺌﻝ اﻟﻨﻘﻝ ﻋﺒر اﻟﺤدود اﻟﺠﻤرﻛﻴﺔ‬
Their website is http://www.omd.org.
WD Wharfage Dues (Harbour dues) - Charges paid ‫رﺴــوم اﻟرﺼــﻴف )رﺴــوم اﻟﻤرﻓــﺄ( – ﻫــﻲ رﺴــوم ﺘــدﻓﻊ ﻟﻬﻴﺌــﺔ اﻟﻤ ارﻓــﺊ‬ ‫رﺴوم اﻟﻤرﻓﺄ‬

Tel: 00442071937439 ‫ﻤﻨﺘدى اﻷﻋﻤﺎﻝ اﻟﻔﻠﺴطﻴﻨﻲ‬ www.pbf.org.ps :‫اﻟﻤوﻗﻊ اﻻﻟﻛﺘروﻨﻲ‬


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A GLOSSARY OF COMMON TERMS USED IN CUSTOMS, TRADE, ACCOUNTING AND ECONOMICS.

.‫ﻣﻮﺳﻮﻋﺔ ﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺠﻤﺎﺭﻙ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺠﺎﺭﺓ‬

‫إﺼدار ﻗﺴم اﻷﺒﺤﺎث واﻟدراﺴﺎت‬

to the Harbours Board or Port Authority .‫أو ﻫﻴﺌﺔ اﻟﻤواﻨﺊ اﻟﻤﺴؤوﻟﺔ ﻤﻘﺎﺒﻝ اﻟﺨدﻤﺎت اﻟﻤﻘدﻤﺔ ﻓﻲ اﻟﻤﻴﻨﺎء‬
responsible for port services.
The depreciation of the value of a thing as a ‫اﻨﺨﻔ ــﺎض ﻗﻴﻤ ــﺔ ﺸ ــﻲء ﻨﺘﻴﺠ ــﺔ اﻻﺴ ــﺘﺨدام اﻟﻌ ــﺎدي ﻤﻘﺎﺒ ــﻝ اﻟﻀ ــرر‬
Wear And Tear result of ordinary usage as distinct from damage ‫ﻤﺨﺼص اﻹﻫﻼك‬
resulting from negligence or accidental causes. .‫اﻟﻨﺎﺘﺞ ﻋن اﻹﻫﻤﺎﻝ أو ﻋن أﺴﺒﺎب طﺎرﺌﺔ‬
charge made for the use of a wharf for ‫رﺴـ ــم ﻴـ ــﺘم ﺴـ ــدادﻩ ﻤﻘﺎﺒـ ــﻝ اﺴـ ــﺘﺨدام رﺼـ ــﻴف ﻹﻨ ـ ـزاﻝ اﻟﺒﻀـ ــﺎﺌﻊ أو‬
Wharfage embarking or disembarking goods ‫رﺴم اﻟرﺼﻴف‬
.‫ﺘﺤﻤﻴﻠﻬﺎ‬
World Intellectual Property Organization. ‫اﻟﻤﻨظﻤﺔ اﻟﻌﺎﻟﻤﻴﺔ ﻟﻠﻤﻠﻛﻴﺔ اﻟﻔﻛرﻴﺔ‬
WIPR See: Intellectual Property Rights.
‫ ﺤﻘوق اﻟﻤﻠﻛﻴﺔ اﻟﻔﻛرﻴﺔ‬:‫اﻨظر‬
WRO War Risks Only ‫ﻤﺨﺎطر اﻟﺤرب ﻓﻘط‬
The World Trade Organization (WTO) is an ‫ﻤﻨظﻤـﺔ اﻟﺘﺠـﺎرة اﻟﻌﺎﻟﻤﻴـﺔ ﻫـﻲ ﻤﻨظﻤـﺔ ﺘﻌﻨـﻰ ﺒﺘطﺒﻴـق ﻗواﻋـد اﻟﺘﺠــﺎرة‬
international organization dealing with the
global rules of trade between nations. Its main ‫ وﺘﺘﻤﺜــﻝ ﻤﻬﻤﺘﻬــﺎ اﻟرﺌﻴﺴــﻴﺔ ﻓــﻲ ﻀــﻤﺎن ﺘــدﻓق‬،‫اﻟﻌﺎﻟﻤﻴــﺔ ﺒــﻴن اﻷﻤــم‬
WTO function is to ensure that trade flows as .‫اﻟﺘﺠﺎرة ﺒﺴﻬوﻟﺔ وﺤرﻴﺔ‬ ‫ﻤﻨظﻤﺔ اﻟﺘﺠﺎرة اﻟﻌﺎﻟﻤﻴﺔ‬
smoothly, predictably and freely as possible.
http://www.wto.org :‫ﻤوﻗﻊ اﻟﻤﻨظﻤﺔ اﻹﻟﻛﺘروﻨﻲ ﻫو‬
Their website is http://www.wto.org.
Y
The ratio between the flow of returns (income, ‫اﻟﻨﺴــﺒﺔ ﺒــﻴن ﺘــدﻓق اﻟﻌواﺌــد )اﻟــدﺨﻝ واﻹﻴـراد واﻷرﺒــﺎح( اﻟﻤﺘوﻟــدة ﻋــن‬
Yield revenue, profits) generated by an asset and the ‫اﻟﻌﺎﺌد‬
purchase price of that asset. .‫أﺼﻝ ﻤن اﻷﺼوﻝ وﺒﻴن ﺴﻌر ﺸراء ﻫذا اﻷﺼﻝ‬

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