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مفردات لاختبار IELTS Academic (الدرجة 8-9) - Finance

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Vocabulary for Academic IELTS (8)
option
option
[اسم]

a contract that gives the holder the right, but not the obligation, to buy or sell an asset at a predetermined price within a specified time frame

خيار, عقد خيار

خيار, عقد خيار

Ex: Traders may purchase options on commodities like gold or oil as a way to gain exposure to these markets without owning the physical assets. 
book
book
[اسم]

the official record of financial transactions and accounts for a business, including ledgers, journals, and other accounting documents

دفتر, سجل المحاسبة

دفتر, سجل المحاسبة

Ex: The accountant diligently updated the company's book to reflect the latest financial transactions, ensuring accuracy and compliance with accounting standards. 
belt-tightening

an act of spending less money during difficult financial times

تشديد الحزام, تقشف

تشديد الحزام, تقشف

Ex: Belt-tightening became necessary when sales dropped unexpectedly. 
business cycle

the rhythmic pattern of economic growth and decline, consisting of phases such as expansion, peak, contraction, and trough

دورة الأعمال, الدورة الاقتصادية

دورة الأعمال, الدورة الاقتصادية

Ex: During an economic expansion phase of the business cycle, consumer spending tends to rise, leading to increased production and job opportunities. 
cash cow
cash cow
[اسم]

a service or product that provides a business or company with a stable income

بقرة حلوب, دجاجة تبيض ذهبًا

بقرة حلوب, دجاجة تبيض ذهبًا

Ex: His latest invention turned out to be a real cash cow. 
bottom line
bottom line
[اسم]

the amount that was profited or lost in an organization or company after everything was calculated

صافي الربح, الحصيلة النهائية

صافي الربح, الحصيلة النهائية

Ex: After all the costs were counted, the bottom line was better than expected. 
comptroller
comptroller
[اسم]

a financial officer responsible for managing and overseeing the financial accounts and budgets of an organization

مراقب مالي, مراجع حسابات

مراقب مالي, مراجع حسابات

Ex: The government comptroller meticulously reviews and manages the public finances, ensuring transparency and adherence to fiscal regulations. 
buyout
buyout
[اسم]

the acquisition of a company or a controlling interest in a company's shares, often initiated by an outside entity or a group of investors, resulting in a change of ownership and control

شراء, استحواذ

شراء, استحواذ

Ex: The tech giant announced a strategic buyout of a promising startup, incorporating its innovative technology into its product portfolio. 
equity
equity
[اسم]

the value of an asset after deducting all claims, debts, or liens against it

القيمة الصافية, رأس المال المملوك

القيمة الصافية, رأس المال المملوك

Ex: After paying off the mortgage, they had $120,000 in equity in their home. 
hedge
hedge
[اسم]

a thing or method that protects one against potential problems, particularly financial ones

تحوط, حماية

تحوط, حماية

Ex: The investor used a hedge to protect their portfolio against market volatility. 
top line
top line
[اسم]

a company's gross sales or revenues, before any costs or expenses are deducted

إجمالي المبيعات, الإيرادات الإجمالية

إجمالي المبيعات, الإيرادات الإجمالية

Ex: The company's top line revenue increased by 10% compared to the previous quarter. 
cash flow
cash flow
[اسم]

the movement of money in and out of a business or financial system, indicating its liquidity and financial well-being

التدفق النقدي, حركة الأموال

التدفق النقدي, حركة الأموال

Ex: Effective cash flow management is crucial for businesses to meet short-term financial obligations and ensure operational sustainability. 
depreciation
depreciation
[اسم]

a decline in something's price or value

الاستهلاك, انخفاض القيمة

الاستهلاك, انخفاض القيمة

Ex: The depreciation of the currency has led to an increase in the cost of imported goods. 
cartel
cartel
[اسم]

an agreement among independent entities, often businesses, to control prices, production, and distribution in a specific industry, reducing competition and increasing market power

كارتل, اتفاق

كارتل, اتفاق

Ex: The oil cartel, consisting of major petroleum-producing nations, collaborates to influence global oil prices and production levels. 
takeover
takeover
[اسم]

the acquisition of a company, leading to a change in ownership and often involving the purchase of a substantial portion of its shares

الاستحواذ, السيطرة

الاستحواذ, السيطرة

Ex: The tech giant's takeover of the startup boosted innovation and expanded its presence in the emerging market. 
capital market

a financial market where long-term debt or equity-backed securities are bought and sold

سوق رأس المال, السوق المالية

سوق رأس المال, السوق المالية

Ex: Investors can access the capital market to buy and sell stocks, bonds, and other financial instruments. 
asset stripping

the act of buying a company and then selling its assets separately, often at a profit, without regard for the company's long-term viability

تجريد الأصول, نهب الأصول

تجريد الأصول, نهب الأصول

Ex: The company engaged in asset stripping, selling off its valuable properties and intellectual assets to generate short-term profits. 
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