The Language Services unit fosters respect for linguistic rights as enshrined in the constitution, its core functions are:

• To provide translation and editing services to the provincial government departments and statutory bodies in the province’s four main official languages;
• To provide interpreting services in meetings, conferences, misconduct queries, etc.
• To conduct advocacy campaigns on the promotion of multilingualism;
• To develop and promote the writing of literature especially in the previously marginalized languages as a way of promoting literature development.

 

POLICY DEVELOPMENT

The Provincial Language Services formulates language policies in the Province. It ensures that each provincial government department and municipal authority develops its own language policy, which is in line with the Provincial Language Policy.

The Directorate is also responsible for the implementation of the language policies by providing legitimacy and authority for the use of languages of the Province.

 

LITERATURE DEVELOPMENT

The Provincial Language Services promotes the culture of reading and writing literature books in KwaZulu-Natal. This is done through the following projects:

  • Workshops on the writing of literature are conducted in all district municipalities and Correctional Centres covering various genres and themes.
  • Literature Writing Competitions for the whole community in the Province; for communities in the most deprived wards; and Correctional Centres.

It makes sure that the application forms have been properly filled in and assists those communities who are not able to fill in the application forms. The process of standardization is as follows:

  • The KZNPGNC receives application and ensures that proper consultation has taken place;
  • The committee sends its recommendations to the MEC for Arts and Culture for comments
  • The MEC sends his/her recommendations to the SAGNC
  • The SAGNC after discussing the MEC’s recommendations then forwards them to the National Minister for Arts and Culture;
  • The National Minister of Arts and Culture takes the final decision on the name. He/she may either approve or reject the name.
  • Once approved, the name is published in the government gazette and subsequently in the media.

 

TERMINOLOGY DEVELOPMENT

Language Services is responsible for the development of           terminology, as it forms an      integral part of language         development. Terminology     development  facilitates knowledge acquisition and    transfer. Language Services   performs the following functions:

  • Collection of terms that do not have equivalents in the target language(s).
  • Management of terms.
  • Coordination of terms.
  • Formation of Provincial Database.

 

TRANSLATION, INTERPRETING AND EDITING

The Provincial Language Services provides a translation and editing service to the provincial          government departments,      municipalities and statutory    bodies in the four main official languages in the province (i.e. isiZulu, Afrikaans, isiXhosa and English), making it possible for the provincial government to communicate with, practically the

whole of the population in their own language.

The Provincial Language Services also provides interpreting services in meetings, seminars,  misconduct hearings, etc.

 

Geographical naming

A secretarial service is provided to the KwaZulu–Natal Provincial Geographical Names Committee also (KZNPGNC) AND Geographical Names District Committees (GNDC) to facilities the process of geographical naming in the province.

The KZNPGNC in an advisory body, the establishment  of which was provided for by an Act of Parliament (Act 118 of 1998). It is there to advise and consult with the South African Geographical Names Council (SAGNC) to ensure  transformation and standardization of geographical names in KwaZulu-Natal for official purposes. The Committee also investigates and makes proposals to the SAGNC on geographical name changes.

The GNDC is responsible for facilitating the involvement of communities in the geographical naming process.

The process of standardization is as follows:

  • The KZNPGNC receives applications and ensures that proper consultation has taken place;
  • The committee sends its recommendations to the MEC for Arts and Culture for comments;
  • The MEC sends his/her recommendations to the SAGNC;
  • The SAGNC after discussing the MEC’s recommendations then forwards them to the National Minister for Arts and Culture;
  • The National Minister of Arts and Culture takes the final decision on the name. He/she may either approve or reject the name.
  • Once approved, the name is published in the government gazette and subsequently in the media.

 

UKWAKHIWA KWENQUBOMGOMO

UPhiko  Lwemisebenzi Yezilimi Lwesifundazwe lubhekele ukwakhiwa kwezinqubomgomo zolimi esiFundazweni. Lusungula amasu, izindlela, imisebenzi kanye nezinkambiso zokuphumelelisa lezo nqubomgomo.

UPhiko Lwemisebenzi Yezilimi luphinde futhi lubhekele ukuqaliswa kokusetshenziswa kwezinqubomgomo ngokwenza semthethweni, ukugunyaza kanye nokunikeza izizathu zokusetshenziswa kwezilimi esifundazweni.

UKUTHUTHUKISA IMISEBENZI

YOBUCIKOMAZWI

UPhiko  Lwemisebenzi Yezilimi Lwesifundazwe lukhuthaza isiko lokufunda nokubhalwa kwezincwadi KwaZulu-Natali. Lokhu kwenzeka ngokuthi kwenziwe le misebenzi elandelayo:

  • Imihlangano yokucobelelana ngolwazi lokubhalwa kwemisebenzi yobucikomazwi ebanjelwa kuzona zonke izifunda zomasipala naseZikhungweni Zokuhlunyeleliswa Kwezimilo ngokubheka iminxa nezingqikithi okwehlukahlukene.
  • Luhlela imincintiswano yokubhalwa kwezincwadi kuwona wonke umphakathi esifundazweni; emphakathini ekulawo mawadi ancisheke amathuba naseZikhungweni Zokuhlunyeleliswa Kwezimilo.

 

Leli komidi libuye futhi libonisane nomphakathi, liphenye libuye lenze neziphakamiso eMkhandlwini Wamagama Ezindawo  WaseNingizimu Afrika mayelana nokuguqulwa kwamagama. Liqinisekisa ukuthi amafomu ezicelo agcwaliswe ngendlela liphinde lilekelele labo abangakwazi ukugcwalisa amafomu. Inqubo elandelwayo uma kuhlelenjwa amagama:

  • IKomidi Lamagama Ezindawo KwaZulu-Natali lemukela izicelo bese liqinisekisa ukuthi kube khona ukubonisana okufanele nabantu;
  • IKomidi lithumela iziphakamiso zalo kuNgqonqgoshe Wezobuciko, Amasiko Nezokuvakasha ukuba enze izincomo;
  • UNgqongqoshe uthumela izincomo zakhe eMkhandlwini Wamagama Ezindawo WaseNingizimu Afrika.
  • Emva kokuba uMkhandlu usuzidingidile izincomo zikaNgqongqoshe, ube usuzi-dlulisela kuNgqongoshe Wezobuciko Namasiko kuZwelonke;
  • UNgqogqoshe Wezobuciko Namasiko kuZwelonke uthatha isinqumo esingumnqamulajuqu ngegama elikhethiwe. Igama lingachithwa noma livunywe.
  • IKomidi Lamagama Ezindawo LaKwaZulu-Natali libe seledlulisela leso sinqumo sikaNgqongqoshe emphakathini nakubo bonke abasebenzisi bamagama ezindawo ngokubathumelela uhlu ngobuchwepheshe bekhompyutha (internet) noma ngokushicilela kuGazethi.

 

UKUQANJWA KWAMATEMU

UPhiko Lwemisebenzi Yezilimi lubhekele ukuqanjwa kwamatemu, njengalokhu kuyingxenye enkulu yokuthuthukiswa kolimi. Ukuqanjwa kwamatemu kulekelela ekutholakaleni nasekudlulisweni kolwazi. UPhiko Lwemisebenzi Yezilimi lwenza le misebenzi elandelayo:

  • Ukuqoqa amatemu ahlukene angenawo amatemu kulolo limi okuhunyushelwa kulo.
  • Ukuhlinzeka amatemu olimi okumele kuhunyushelwa kulo.
  • Ukudidiyela amatemu.

 

UKUHUMUSHA, UKUTOLIKA KANYE NOKULUNGISA IMIBHALO

UPhiko Lwemisebenzi Yezilimi luhlinzeka iminyango kahulumeni wesifundazwe kanye nezinye izinhlaka ngomsebenzi wokuhumusha nokulungisa imibhalo ngezilimi ezine ezisetshenziswa esifundazweni (okuyisiZulu, isiNgisi, isiXhosa kanye nesiBhunu), okwenza kube lula ukuba iminyango yesifundazwe ixhumane cishe nabo bonke abantu ngolimi lwabo.

Lolu Phiko luphinde luhlinzeke ngosizo lokutolika emhlanganweni, ezingqungqutheleni, ekulalelweni kokuqondiswa kwezigwegwe, njll.

 

 

UKUQANJWA NOKULUNGISWA KWAMAGAMA EZINDAWO

UPhiko Lwemisebenzi Yezilimi Lwesifundazwe lwenza umsebenzi wobubhalane ngokuqondene neKomidi Lamagama Ezindawo LaKwaZulu-Natali ukuze kuqhubeke umsebenzi wokuqamba nokulungisa amagama ezindawo KwaZulu- Natali.

IKomidi Lamagama Ezindawo LaKwaZulu-Natali lingumgwamanda owalulekayo kanti lakhiwa ngokomthetho wephalamende (uMthetho  uNo. 118 we-1998). Likhonela ukwaluleka nokubonisana noMkhandlu Wamagama Ezindawo  waseNingizimu Afrika ukuze kuqinisekiswe ukuguqulwa nokuhlelenjwa kwamagama ezindawo azosetshenziswa ngokusemthethweni KwaZulu-Natali.

 

Umbono

Impumelelo nokuhlalisana okuhle komphakathi ngokusebenzisa ubuCiko kanye namaSiko.

 

Impokophelo

Ukuhlinzeka ngemisebenzi yezobuciko namasiko esezingeni lomhlaba kubantu baKwaZulu-Natali:

  • Ngokuthuthukisa nokukhuthaza ubuciko namasiko esifundazweni kanye nokwenza iqhaza lawo lihambisane nokuthuthukiswa komphakathi.
  • Ngokuthuthukisa nokuqhakambisa izilimi ezazincishwe amathuba phambilini kanye nokwenza kube ngcono ukwahlukahlukana kwezilimi esifundazweni.
  • Ngokuqoqa, ukuphatha kanye nokulondololoza imithombo yolwazi lwezokugcinwa kwemibhalo eyigugu, lwezigcinamagugu kanye nolwezinye izinhlobo.
  • Ngokudidiyela nokuhlinzeka ngemisebenzi yezobuciko namasiko ephelele emiphakathini yesifundazwe.

Language Services Projects

International Mother Tongue Day Celebration

The Department, in conjunction  with the National Department of Arts and Culture, annually celebrates international Mother Tongue Day. At this celebration the importance of using languages that the people understand in order for the them to access information, services and knowledge put at their disposal by the government is always emphasized.

Literature Development

• Promotes writing of literature, especially in previously marginalized languages;
• Encourages communities, especially the youth and women to write literature books;
• Organize and conduct workshops on writing of literature books covering different  themes and genres;
• Conduct competition on literature  writing for various  age groups, themes and genres;
• Co-ordinate publication of newly written books by participants and  authorship workshops;
• Promote  and market  newly  published  books  through reading clubs;
• Encourage and promote the culture of buying and reading literature and books especially those in previously marginalized African languages;
• Promote  formation of reading clubs.

 

ACCOUNTING AND ECONOMICS TERM LISTS

Preface

 

The Constitution of the Republic of South Africa emphasizes that all official languages must be respected and be treated equally, by so doing enhancing the status and use of indigenous languages in South Africa as a whole. For these official languages to enjoy parity of esteem, they need to be developed. Lexicography and Terminology Development plays a crucial role in promoting multilingualism and also the transition of document into all official languages which gives the speakers of these languages access to information in their own languages/ languages of choice. This discipline forms an integral part of language development, as it facilitates knowledge acquisition and transfer and also assists in improving communication between lay people in all spheres of life.

 

In its quest to achieve the above, the Terminology and Lexicography Unit of the Provincial Language Services deemed it necessary to initiate the Economics and Accounting term list project aimed at  enabling  learners, students , educators, lecturers  and public at large  to be acquainted with the relevant information pertaining to Economics and Accounting  in their own language. This glossary of terms has 307 Economics and 498 Accounting term list.

The Terminology and Lexicography Unit depended on the expertise of Economics and Accounting educators from schools and lecturers from tertiary institutions for relevance and comprehensiveness of the term lists.

 

The definitions were thoroughly looked into, completed and edited by the in-house editorial committee. The source text was then circulated to identified specialists which included officials from eThekwini Municipality, institutions of higher learning: UNIZUL, UKZN and DUT to provide IsiZulu equivalents.  A working and Consultative Workshop was held in Durban in October 2013 and a standardization meeting in May 2014.

 

The terminology list will be disseminated electronically and in hard copy to all relevant provincial government departments, institutions of higher learning, banking institutions and schools.

 

ECONOMICS TERM LIST

ENGLISH ISIZULU
                                A  
1.accelerated depreciation ukwehla ngamandla kwentengonani.
2.acceptor umvumisikweletu.
3.accident insurance umshuwalense wokulimala.
4.added value intengonani eyengeziwe.
5.agent ummeleli (i-ejenti).
6.allocation ukwabiwa.
7.allocative efficiency incophelelokwaba.
8.annuity period isikhathi senkokhelo somhlalaphansi.
9.anticipated interest inzalomali  elindelekile.
10.auction market imakethendali yokuncintisana.
11.average isilinganisonani.
12.average fixed cost(AFC) isilinganisonani sezindleko ezimile/ezingaguquki/ezingagudluki.
13.average product  isilinganisonani somkhiqizo.
14.average total cost isilinganisonani sesamba sezindleko.
15.average variable cost isilinganisonani sezindleko eziguquguqukayo.
                                          B
16.balance of payments iqoqakuqoshwa kwezinkokhelo.
17.bank guaranteed cheque isheke eligunyazwe ibhange
18.basing-point system uhlelo lokuthengisa ngenani elifanayo.
19.bilateral monopoly igunyakwenza elinhlangothimbili.
20.bill of exchange umyalelokukhokha ongenambandela.
21.blank endorsement ukusayina isheke elingenamininingwane.
22.bonds isivumelwano sobolekomali/amabhondi.
23.boom isicongokuchuma komnotho/incumamnotho.
24.boot money isengezosinxephezelo/isengezosishwelezo.
25.boycott ukuduba.
26.brand igama lomkhiqizo/uphawu lomkhiqizo.
27.broker umxhumanisikuhweba.
28.budget isabelomali.
29.budget deficit  ukweqa kusabelomali.
30.bulk discount isaphulelo esikhulu.
31.business ibhizinisi.
32.business agent ummeleli webhizinisi.
33.business ethics inkambiso eyamukelekile yebhizinisi.
34.buy Okuthengiwe.
35.buyer umthengi.
36.buyer’s market imakethe yabathengi.
37.buying power  amandla emali/okuthenga.
                                            C
38.capital ingqalabhizinisi.
39.capital gain inzuzo yentengonani.
40.capital good impahla yokukhiqiza/impahla yokusebenza.
41.capitalism ubungxowankulu/uhlobo lohwebo oluvulelekile.
42.capitalist ungxiwankulu.
43.ceiling price inani eliwumkhawulo.
44.clearing house isikhungo esigunyaza izinkokhelo.
45.collective bargaining uhlelo lokuxoxisana/lokubonisana.
46.communism ubukhomanisi / uhlobo lohwebo oluvalelekile.
47.commodity impahla/umkhiqizo.
48.consumer umsebenzisi.
49.consumer credit isikweletu
50.consumer equilibrium ukugculiseka komsebenzisi.
51.consumer good impahla yokusetshenziswa.
52.consumption ukusetshenziswa kwempahla.
53.contract isivumelwano/inkontileka.
54.corporation ibhizinisi /inkampani esemthethweni/ukopeletsheni.
55.cost of production izindleko zokukhiqiza.
56.current transfer imihlomulo kahulumeni.
                                            D
57.debenture isitifiketi sesikweletu/isiqinisekiso sesikweletu.
58.deficit  imali eshodayo.
59.deficit financing isikweletu sikahulumeni.
60.demand imfunosidingo.
61.demand deposit  imali engaboshiwe.
62.demerit goods izimpahla ezifenyisiwe/ezinogcobho.
63.depression inzikamnotho.
64.diminishing utility unemfu/ukwehla kokweneliseka.
65.direct investment utshalomali lokulawula/utshalomali lobungqoshishilizi.
66.direct selling ukuthengisela ngqo/ukudayisela ngqo.
67.discount Isaphulelo.
68.discount house isitolo samanani aphansi/sesaphulelo.
69.dismissal pay imali yokuxoshwa emsebenzini.
70.distribution ukusabalalisa.
71.division of labour ukwahlukaniswa kwemisebenzi ngokwamakhono/ukwabiwa kwemisebenzi ngokwamakhono.
72.domestic production umkhiqizo wezwe.
73.doomsday strike isiteleka esihlongozwayo.
74.door-to-door selling ukuthengisa/ukuthengisa uphuma ungena/ukudayisa ungena indlu ngendlu.
75.double counting iphutha elikubalakubili.
76.dumping ukudayisakulahla/ukudayisakutshinga.
77.duty intela eqoqwayo.
                                         E  
78.economic costs  1.izindleko zezomnotho.2.izindleko zebhizinisi.
79.economic development ukuthuthukiswa kwezomnotho.
80.economic efficiency ingcophelelo kwezomnotho.
81.economic geography ukuhlelwa kwezomnotho ngokwendawo.
82.economic goods impahla engandile enenani.
83.economic growth ukukhula kwezomnotho.
84.economic inefficiency ubudedengu kwezomnotho.
85.economic migrant or refugee isifikanamthwalo kwezomnotho.
  1. economic problem
inkinga kwezomnotho.
87.economic profit inzuzo kwezomnotho.
88.economic rent inzuzo/irenti kwezomnotho.
89.economics ezomnotho.
90.economic strike isiteleka samaholo/sezisebenzi.
91.economic welfare inhlalakahle kwezomnotho.
92.economic zone isizinda sezomnotho.
93.economise -onga.
94.economism uhlelo lwezomnotho.
95.economist usomnotho/unomnotho.
96.economizer owongayo.
97.economy umnotho.
98.economy class igumbi likawonkewonke.
99.elasticity of demand ukuguquguquka kwentshisekelo (yabathengi).
100.employee association inhlangano yabaqashwa/umbuthano wabaqashwa.
101.employment umsebenzi/ukuqashwa.
102.entrepreneur umsungulibhizinisi.
103.equilibrium Isimokulingana.
104.equilibrium price isimokulingana sentengo.
105.equilibrium quantity  isimokulingana sobungako obubalekayo /isimokulingana sobunani.
106.exchange rate policy inqubomgomo yokuhwebelana kwamazwe.
107.exchange value isilinganisonani sokuhwebelana kwamazwe.
108.expenditure ukusetshenziswa kwemali.
109.explicit costs izindleko ezisobala.
110.exploit 1.ukusebenzisa2.ukuxhaphaza
                                        F  
111.factors of  production izinsizangqangi zokukhiqiza/izinsika zokukhiqiza.
112.factory ifemu/ifekthri. 
113.fair price inani elifanele.
114.fall back pay inkokhelo okusukelwa kuyo.
115.fall out of bed ukufadalala komnotho.
116.featherbedding iphutha lokuqasha ngokweqile.
117.financial institution isikhungo sezezimali.
118.financial statement isitatimende sezezimali.
119.financier umelulekimbolekisi wezamabhizinisi.
120.fine tuning- uhlengosimo lwezimali.
121.first line management izinduna /izimfolomane.
122.fiscal period. isikhathikubika sebhizinisi.
123.fiscal policy inqubomgomo yokusetshenziswa kwezimali  zikahulumeni.
124.fixed capital umnotho webhizinisi olondoloziwe.
125.fixed cost izindleko ezingaguquki.
126.fixed expenses izindleko ezikhokhwayo ezingaguquki.
127.fixing price- Inqumantengo.
128.flexible-exchange-rate system uhlelo lwezingabungako oluguquguqukayo lokuhwebelana kwamazwe.
129.foreign exchange
  1. uhlobo lwemali yakwamanye amazwe.
  2. ukushintshwa kwamandla emali
130.free goods
  1. izimpahla eziyinsada.
  2. izimpahla ezingakhokhelwa.
131.full production ukukhiqiza ngokugcwele.
132.futures
  1. isivumelwano sokudayiselana ngomuso
  2. ezangomuso.

 

                                        G  
133.general equilibrium isimokulingana jikelele.
134.global economy umnotho womhlaba.
135.good impahla.
136.gross domestic product (GDP) isambamkhiqizo sezwe/i-GDP.
137GDP per capita isambamkhiqizo ngomuntu ngamunye.
138.gross national product isambamkhiqizo sikazwelonke.
                                            H  
139.heterogeneous ukwehlukahlukana ngokwezinhlobo.
140.homogeneous ukufana ngokwezinhlobo.
                                         I
141.imperfect market ukuhwebakuncintiselana.
142.implicit costs izindleko ezifihlekile/izindleko ezingaveziwe.
143.income payments inkokhelo yabokufika.
144.industry imboni.
145.informal trading ukuhweba okungahlelekile/okungalawuliwe.
146.inferior goods  izimpahla eziseqophelweni eliphansi/izimpahla ezisezingeni eliphansi.
147.inflation ukwenyuka kwamananintengo/ukwehla kwamandla emali/i-infleshini.
148.inflation of quotations izinselelo zokwenyuka kwamananintengo.
149.informal sector umkhakha wamabhizinisi angahlelekile/angalawuliwe.
150.infrastructure  ingqalasizinda.
151.innocent purchaser umthengi ofihlelwe/ocashiselwe.
152.insurance company inkampani yomshuwalense.
153.insurance policy ipholisi yomshuwalense.
154.insured
  1. okuvikelwe umshuwalense.
  2. okuthathelwe umshuwalense.
155.insurer umkhokhimshuwalense.
156.interest inzalo/amankonyane.
157.interest rates izilinganisonani zenzalo.
158.internal audit ucwaningomabhuku lwangaphakathi.
159.internal economic scale izinkombamnotho zangaphakathi.
160.intestate ifa elingabiwe.
161.investor umtshalimali/umtshalimnotho.
                                             J  
162.jobless growth  ukukhula komnotho okungenamathuba emisebenzi.
163.jurisdictional strike isiteleka esingagunyaziwe umqashi.
                                            L  
164.labour isisebenzi.
165.labour piracy ukuheha izisebenzi.
166.land umhlaba/indawo.
167.law of demand umthetho wemfunosidingo.
168.law of diminishing marginal returns umthetho wokufadalala kwenzuzo.
169.legal tender imali.
170.legal title itayitela.
171.lend  -bolekisa/tshelekisa.
172.lender  umbolekisi/umtshelekisi.
173.lending institution isikhungo sokubolekisa/sokutshelekisa.
174.letter of credit incwadi yesiqinisekisokukhokha.
175.liquidate -thengisa ukhokhe.
176.liquidation ukukhokha ngokuthengisa.
177.liquidity ukudayisa kwempahla emakethe. 
178.listing isivumelwano sokudayiselelwa noma sokuqashiselelwa.j
                                           M
179.macroeconomics ezomnotho wonkana.
180.marginal okuncane/okuncinyane.
181.marginal cost izindlekwana.
182.marginal product umkhiqizwana.
183.marginal revenue ingenisonzuzwana.
184.market imakethe.
185.market equilibrium isimokulingana semakethe/isimokulingana emakethe.
186.market forces isimomthelela emakethe.
187.mass production  umkhiqizo omningi.
188.merger ukuhlangana.
189.merit goods okukawonkewonke.
190.micro-economy  umnotho ngawodwana.
191.middleman umxhumanisi.
192.minimum wage iholo okuqalwa kulo.
193.mixed economic systems izinhlelo zomnotho ezixubile.
194.monetary policy inqubomgomo yezezimali.
195.money imali.
196.money market imakethe yezimali.
197.monopolistic competition umncintiswano omkhiqizomunye.
198.monopoly ukugweva negunya lokudayisa.
199.monopsony ubungqoshishilizi ekuthengeni.
200.mortgage bond imalimboleko yempahla empilonde/ibhondi.
                                         N  
201.national income ingenisomali likazwelonke.
202.national production umkhiqizo kazwelonke.
203.needs Izidingo.
204.nominal income ingenisomali elingathintiwe.
205.normal goods  izimpahla ezisezingeni elifanele.
206.normal profit inzuzo efanele/eyanele.
                                          O  
207.oligopoly ukugweva negunya kwengcosana.
  1. 208. oligopsony
ubungqoshishilizi bengcosana.
209.open economy umnotho ovulelekile.
210.opportunity cost izindleko zokuyeka ithuba/izindleko zokulahla ithuba.
211.optimal search rule umthetho wemfunolwazi.
212.option igunyakukhetha.
213.output umkhiqizo.
                                          P
214.parastatals izinkampani ezingaphansi kukahulumeni.
215.partial equilibrium isimokulingana esingaphelele.
216.partnerships ukubambisana kwezamabhizinisi.
217.partnership agreement isivumelwano sokubambisana kwezamabhizinisi.
218.per capita national income ingenisomali kazwelonke ngomuntu ngamunye.
219.perfect competition ukuncintisana okumsulwa.
220.personal services izinsizakalo zabantu.
221.picketing ukubhikisha esangweni.
222.portfolio isikhwama sotshalomali/iphothifoliyo.
223.price discrimination ukucwasa ngokwenani.
224.price formation ukuqagula inani.
225.price leadership ubuhlahlimanani.
226.price mechanism indlela yokuqagula amanani.
227.price searcher umlawulimanani.
228.price-taker umemukelimanani.
229.principal  ophetheyo/inhloko.
230.private company  inkampani ezimele.
231.producer umkhiqizi.
232.production ukukhiqiza.
233.productivity isilinganiso somkhiqizo.
234.productive efficiency ukukhiqiza ngobunyoninco/ngokucophelela.
235.profit inzuzo.
236.profit maximization ukuqongisa inzuzo.
237.prohibitive tariff intela yempahla evimbayo.
238.property rights amalungelo obunikazi bempahla.
239.prosperity ukuchuma komnotho.
240.public company inkampani yomphakathi.
241.public finance izimali zikahulumeni.
242.pure competition ukuncintisana phaqa/okumsulwa.
243.pure monopoly ukugweva negunya lokudayisa ngokuphelele.
                                            R
244.real income ingenisomali langempela
245.recycling  ukusebenzisa kabusha.
246.regulation umthethonqubo.
247.remuneration inkokhelo.
  1. 248. rent
irenti.
  1. 249. resources
izinsizasidingo.
  1. 250. revenue sharing
ukwabiwa kwezimali ezingenile.
                                               S
  1. 251. sales
ukuthengisa.
  1. 252. scarcity
ubungcosana.
  1. 253. secondary boycott
ukuduba okwesekayo.
254.securities izibambiso.
  1. 255. sellers
abathengisi/abadayisi.
256.semi-finished goods impahla engasebenzi injengoba injalo.
  1. 257. share
isabelo/isheya.
  1. 258. shareholder
umninisabelo/umninimasheya.
  1. 259. shop steward
omele izisebenzi zenyunyana.
  1. 260. shortage
ukwentuleka/ukushoda.
261.short run isikhathikukhiqiza esifushane.
262.shut-down point ukuma ndawonye kwebhizinisi.
263.socialism ubusoshalizimu.
  1. 264. spaza shop
Isiphaza.
  1. 265. squatting
  2. 266. stabilization
  1. ukuhlala endaweni engathuthukisiwe.
  2. ukuhlala ngokungemthetho/ukuskwata.
ukuzinzisa umnotho.
  1. stagflation
izingakwehla lomnotho.
  1. 268. staple foods
ukudla okujwayelekile.
  1. 269. start-up capital
imali yokusungula/yokuqala ibhizinisi.
  1. 270. stocks
imalikubolekiswa kuhulumeni.
  1. 271. stockvel
isitokofela.
272.subsidy uxhasomali.
273.suppliers abakhiqiza basabalalise/abasabalalisi.
274.supply impahla ekhona/impahla ethunyelwayo.
275.surplus okweqile/okwevile.
                                                 T  
276.tariff intela yempahla engenayo/itharifu.
277.taxation ukutheliswa nguhulumeni.
278.time deposits imali eboshiwe/imali eboshelwe isikhathi esithile.
279.total isamba.
280.total cost isamba sezindleko.
281.total fixed costs isamba sezindleko ezingaguquki.
282.total product umkhiqizo usuwonke.
283.total revenue imali engenile isiyonke.
284.transaction costs izindleko zokwenza umsebenzi.
285.transfer earnings imalikugcina izisebenzi/imalikunxenxa.
286.transfer payment inkokhelo edluliselwe.
287.treasury umnyango womgcinimafa.
                                             U
288.urbanisation ukufudukela emadolobheni.
289.utility ukweneliseka.
                                               V  
290.variable cost izindleko eziguquguqukayo.
291.variable expenses izindleko ezingaqaguleki.
292.volatile prices amanani aguquguqukayo.
293.volatile quantities izamba eziguquguqukayo.
                                              W  
294.wage iholo.
295.wage bracket umklamo weholo.
296.wage-taker oholayo.
297.waiting period isikhathi sokulinda.
298.waiver of premium ukulengiselwa ukukhokha.
299.wants izimfuno.
300.warehouse indlu yokugcina impahla/igushede.
301.warrant isitifiketi selungelo lokuthenga.
302.warranty isiqinisekiso.
  1. 303. wholesale
ukuthengisa impahla ngobuningi.
304.wholesaler umthengisimpahla ngobuningi
305.will incwadi yefa.
306.working capital imali yokuqhuba ibhizinisi.
  1. 307. working conditions
izimo zokusebenza.

 

 

 

 

 

 

 

ACCOUNTING TERM LIST  

A  
  1. 1. accountability

 

isibophokubika
2.accountant umhlolimabhuku ezimali
3.accounting  ukuhlelwa kwamabhuku ezimali
4.account i-akhawunti
5.accounting equation isilinganisokubala ama-akhawunti
6.accrued okungakhokheliwe.
7.accrued expenses izindleko ezingakhokheliwe
8.accrued income ingeniso elingakakhokhwa.
9.accruals- ama-akhawunti angakhokhiwe.
10.accumulated okunqwabelanayo
11.accumulated depreciation ukwehla kwezinganani ngokuqhubekayo.
12.acid test ratio  isilinganiso senhlolokukhokha
13.acquisition ubunikazi.
14.adjustment ukulungiswa kohlelomali /ukuhlelwa kabusha kohlelomali.
15.administrative costs izindleko zokuphatha.
16.advance isisomali
17.analysis ukucubungula.
18.age analysis ucubungulozikweletu ngokwesikhathi.
19.allowance
  1. isaphulelo.

2.imali engubhekizehlalo

3.isamba esibekiwe.

 

20.amortization  ukwehlelwa izinga/ ukwehlelwa isithunzi.
21.amount due imali okumele ikhokhwe.
22.appropriation ukwaba inzuzo.
23.appropriation account i-akhawunti yokwaba inzuzo.
24.arears izikweletu ezingakhokhelwe ngesikhathi.
25.asset impahla. 

 

26.asset disposal ukuchithwa kwempahla. 
27.auction indalikuncintisana/indali.
28.authorised share inanimasheya eligunyaziwe.
29.authorised share capital imali yenanimasheya agunyaziwe.
30.audit ucwaningomabhuku.
31.audit fees imali yocwaningomabhuku.
32.auditor general umcwaningima bhuku jikelele.
B
33.bad debt isikweletu esingakhokheleki.
34.bad debt recovered isikweletu esivusiwe.
35.balance imali esele.
36.balance brought down isamba semali okuvulwe ngayo.
37.balance carried down isamba semali okuvalwe ngayo.
38.balance sheet uhlu lwemininingwanezimali/ibhalansishidi.
39.balance sheet section ingxenye yohlu lwemininingwanezimali/ingxenye yebhalansishidi.
40.bank ibhange.
41.bank account- i-akhawunti yasebhange.
42.bank charge ukukhokhiswa yibhange.
43.bank overdraft igunyakweqisa/i-ovadrafthi.
44.bank reconciliation uqhathanisosimozimali.
45.bank reconciliation statement isitatimende soqhathanisosimozimali.
46.bankrupt ocwile/obishe ezikweletini.
  1. 47. bankruptcy
ukucwila /ukubisha  ezikweletini /ukuwa kwebhizinisi.
48.bid ukuncintisana ngentengo/ukuqhudelana ngentengo /ukubhida
49.bill isitatimende sesikweletu/ibhili
50.book keeper umgcinimabhuku.
51.book value isilinganisontengo
52.bond isivumelwano sobolekomali/Ibhondi.
53.breakeven point isimo sokulingana
54.budget isabelomali /uhlahlomali /ibhajethi.
55.budget adjustment ukubukezwa /ukubuyekezwa kwesabelomali/kohlahlomali.

56. Budget holder or account holder

 

umnini- akhawunti.
57.budget rollover isabelomali esidlulisiwe.
58.budget speech ukwethulwa kwesabelomali
59.business ibhizinisi/ umsebenzi
60.business entity concept inhlukanisa okwebhizinisi nokomnikazi.
                                            C
61.capital
  1. imali yebhizinisi
  2. umnotho webhizinisi

3.ingqalabhizinisi

 

62.capital employed ingqalabhizinisi esebenzile/ imali yebhizinisi esebenzile.
63.carriage ukuthuthwa kwempahla.
64.carriage inwards izindleko zokuthuthelwa impahla.
65.carriage on purchases izindleko zokuthutha impahla
66.carriage outwards  izindleko zokuthuthela impahla.
67.carrying value isilinganisontengo sempahla.
68.cash imali/ ukheshi.
69.cash accounting ukuhlelwa kwamabhuku kakheshi.
70.cash basis ukuqoshwa /ukubhalwa kwemali ngesikhathi efika ngaso.
71.cash book ibhuku likakheshi/ ibhuku lokuqopha ukheshi.
72.cash and cash equivalents ukheshi nokungaba ukheshi.
73.cash cheque isheke elingakhesheka/ isheke elingashintsheka.
74.cash float imali kashintshi.
75.cash flow ukungena nokuphuma kwemali.
76.cash flow statement isitatimende sokungena nokuphuma kwemali.
77.cash on hand imali onayo/ukheshi onawo.
78.cash payment journal ijenali/ibhuku lemali ekhokhiwe /ukheshi.
79.cash receipt journal ijenali/ibhuku lemali engenile /ukheshi
80.cash register tape iroli yesisefo semali.
81.cash journal ijenali kakheshi/ibhuku likakheshi.
82.cash transaction ukukhokhelana ngokheshi.
83.charge -khokhisa.
84.charges ukukhokhiswa.
85.cheque isheke.
86.cheque account i-akhawunti yesheke.
87.cheque cancelled isheke elikhanseliwe.
88.cheque counterfoil umasalebhukwini lesheke.
89.Chief financial officer umphathizimali omkhulu.
90.closing stock isitokwe esisele/ isitokwe sokuvala
91.concept materiality imvezakonke (ezimalini)
92.commission income ikhomishini.
93.consumer umthengi/ umsebenzisi.
94.consumable stores Okuguga ngokusetsenziswa
95.contra-accounts ama-akhawunti ahambisanayo.
96.control accounts ama-akhawunti alawulayo.
97.cost of sales izindleko zokuthenga uzodayiswa.
98.cost price inani lokuthenga kuzodayiswa.
99.credit ikhredithi.
100.credit balance ikhredithi esele.
101.credit bureau uphiko olugcina imininingwane ngabathengi.
102.credit card ikhredithikhadi.
103.creditors journal ijenali yabakweletwayo /ibhuku labakweletwayo
104.credit side uhlangothi lwesokudla
105.credit limit Umkhawulosikweletu.
106.creditor umkweletwa.
107.creditors allowances  izaphulelo zabakweletwa .
108.creditors allowances journal  ijenali  yezaphulel o/ibhuku lezaphulelo zabakweletwa.
109.creditors collection schedule  isheduli yokukhokhela abakweletwa.
110.creditors control account ukulawulwa kwabakweletwa.
111.creditors for salaries umholo wezisebenzi.
112.creditors payment period isikhathi sokukhokhela izikweletu.
113.currency umgudumali wezwe/ Imali yezwe.
114.current account i-akhawunti esebenza njalo.
115.current asset impahla edayiseka ngokushesha.
116.current income ingeniso lonyaka.
117.current liability isikweletu esikhokheka ngokushesha.
118.current ratio isilinganiso senhlolokukhokha kwesikhashana.
119.customs duty intela yempahla engenayo/intela yempahla ephumayo.
                                      D
120.debenture isitifiketi sesikweletu (senkampani).
121.debit idebhithi.
122.debt isikweletu.
123.debit order idebhithi oda.
124.debit reversal ukubuyiselwa kwedebhithi.
125.debit side uhlangothi lwesokunxele
126.debtor umkweleti.
127.debtors control account ukulawulwa kwabakweletwa.
128.debtors journal ijenali yabakweleti/ibhuku labakweleti.
129.debtors allowances izaphulelo zabakweleti.
130.debtors allowances journal ijenali yezabakweleti /ibhuku lezaphulelo zabakweleti.
131.debtors collection period  isikhathi sokuqoqwa kwezikweletu.
132.debtor collection schedule  isheduli yokuqoqwa kwezikweletu.
133.debtor ledger Ijenali/ ibhuku labakweleti
134.decrease -nciphisa/-ehlisa
135.deduction imali ebanjwayo.
136.deferred income  ingeniso elitholakele ngaphambi kwesikhathi.
  1. deficit
 imali eshodayo
  1. delivery expenses
izindleko zokuthutha impahla
  1. demand
okudingekayo
  1. deposit slip
isiliphu sokufaka imali/isiliphu sokudiphozitha
  1. depreciation
ukwehla kwezinganani lempahla.
  1. details
imininingwane.
  1. detective

 

Umseshi.
  1. diminishing

 

ukwehla /ukuncipha
  1. diminishing method
indlela yokubala izingakwehla ngokunciphisa
  1. direct material cost

 

izindleko zezakhingqo (zomkhiqizo)
147.director umqondisi.
148.direct deposit ukufaka imali ngqo ebhange/ukudiphozitha.
149.director fees imali ekhokhelwa umqondisi.
150.direct materials izakhingqo zomkhiqizo.
151.dishonoured cheque isheke elingakhokheleki/elibuyisiwe.
152.disposal ukuchithwa kwempahla.
153.distribution ukusabalalisa.
154.discount isaphulelo.
155.discount allowed isaphulelo esinikeziwe
156.discount received isaphulelo esitholakele.
157.diversification                    ukukhula kwenkampani/ibhizinisi.
158.dividends imivuzo/imihlomulo
159.division uphiko/isigaba
160.double entry system uhlelokuqopha nxazombili
161.double ledger ileja engunxambili /ibhuku elingunxambili
162.double ledger system ileja engunxambili/uhlelo lwebhuku engunxambili
163.drawings ukuzihlomulisa
164.drawings depreciation ukwehla kwezinganani lempahla
165.durable goods Izimpahla eziyinguganaboya
                                             E
166.earnings per share inzuzo ngesheya.
167.economic cycle Umjikelezo womnotho.
168.economic decision isinqumo ngezomnotho.
169.economic goods izimpahla zokuhweba.
170.economic inequalities ukungalingani kwezomnotho.
171.economic problem inkinga yezomnotho.
172.economic system uhlelo lwezomnotho/inqubo yezomnotho
173.eight money column izinhlakubhalwamali eziyi-8.
174.electronic payments unyazikukhokha .
175.electronic transfer Unyazikwedlulisa
176.employee umqashwa.
177.employer umqashi.
178.ethics inkambiso elungile.
179.entity rule umthetho webhizinisi.
180.Entrepreneur umsungulibhizinisi.
181.entrepreneurship ukusungula ibhizinisi.
182.equation inkabakulinganisa/ i-ikhweyishini /i-ikhweshini.
183.equipment Impahlakusebenza.
184.equity umhlomulo womnikazi.
185.equivalent okufanayo /okulinganayo.
186.error iphutha.
187.expenditure ukusetshenziswa kwemali.
188.expenses izindleko.
189.exported product umkhiqizo othunyelwa emazweni angaphandle.
                                           F  
190.factor of production insika yokukhiqiza.
191.factory overheads costs izindlekomkhiqizo ezengeziwe.
192.fair value inani elikahle.
193.favourable balance imali esele ekahle.
194.fees Imalinkokhelo.
195.final account i-akhawunti yokuvala unyaka wezimali.
196.final dividends Imivuzo /imihlomuloyokugcina onyakeni wezimali.
197.finance ezezimali
198.financial okwezimali.
199.financial asset impahlamnotho engabonakali.
200.financial data imininingwane ngezimali.
201.financial management ukuphathwa kwezimali.
202.financial period isikhathi sezimali.
203.financial position isimo sezimali.
204.financial report umbiko wezimali.
205.financial statement isitatimende sezimali.
206.financial year unyakamali/ unyaka wezimali.
207.first in first out(FIFO) okokuqala kuphuma kuqala(isitokwe).
208.firm inkampani/ifemu.
  1. fixed assets
impahla empilonde.
  1. fixed assets register
irejista yempahla empilonde.
211.fixed cost izindleko ezingaguquki.
212.fixed deposit imali eboshiwe
213.fixed price intengo emisiwe/ intengo engaguquki.
214.folio reference inkombakujeqeza.
215.foreign sector umkhakha wezohwebo kwangaphandle.
216.form of remuneration indlela yokuholela.
217.free goods impahla eyinsada.
218.funds isikhwama/imali ebekwe eceleni.
                                            G
219.general journal ijenali/ibhuku engujikelele.
220.general ledger ileja/ibhuku elingujikelele
221.going concern concept Umhlahlo webhizinisi/umhlahlelathembeni webhizinisi
222.gross isamba esingakanconzulwa.
223.gross domestic product isambamkhiqizo sezwe.
224.gross income ingeniso elingakanconzulwa.
225.gross profit inzuzo engakanconzulwa.
226.gross salary umholo ongakanconzulwa
                                                    H
227.hire purchase  ukuthenga ngesikweletu.
228.historical cost Inaningqangi.
229.historical cost concept umgomo wenaningqangi.
230.honorarium isixoshiso/ umbongo.
231.households amakhaya.
232.human resources ihhovisi lezabasebenzi.
                                                   I
233.income ingeniso
234.income earned ingeniso elitholakele
235.income received in advance ingeniso elitholakale ngaphambi kwesikhathi
236.income statement isitatimende sengeniso
237.income tax intela yengeniso/ intela.
238.increase andisa/khulisa

239.indirect labour

abasebenzi abangathinteki ngqo emkhiqizweni/ abasebenzi abalekelelayo.
240.indirect material impahla elekelelayo emkhiqizweni .
241.inducement   okunika umfutho/umdlandla.
242.input vat intela yomdayisi.
243.insolvency ukucwila ezikweletini.
244.insufficient funds

imali enganele.
245.instalment sales ukuthenga ukhokhe kancane kancane.
  1. intermediaries
izikhungo zezimali.
247.interest inzalo/ amankonyane.
248.interest on capital  inzalo yemali yengqalabhizinisi.
249.interest on current account  inzalo ye-akhawunti esebenza njalo.
250.interest on debtors  inzalo yabakweletayo.
251.interest on fixed deposit  inzalo yemali eboshiwe.
252.interest on loan  inzalo yemalimboleko.
253.interest on overdraft   inzalo ye-ovadrafthi.
254.interest on overdue account  inzalo esikweletini esingakhokhelwe ngesikhathi.
255.interest on overdue debtors  inzalo yabakweleti abangakhokhile ngesikhathi.
256.interest income  inzalo engenile.
257.interim okwaphakathi nonyaka.
258.internal audit ucwaningomabhuku lwangaphakathi.
259.interim dividend umvuzo /umhlomulo wamaphakathi nonyaka wezimali.
260.internal control uhlelokulawula lwangaphakathi.
261.international trade ukuhwebelana kwamazwe ngamazwe.
262.inventory isitokwe sebhizinisi/ senkampani.
263.investment utshalomali.
264.invoice
  1. i-invoyisi.
  2. isicelonkokhelo.
265.irrecoverable okungenakukhokheleka.
266.issued share capital imali yenanimasheya adayisiwe.
                                                  J
267.journal ijenali.
                                                K
268.King code 1.ikhodi kaKing 2.ikhodi ngokukaKing
                                                L
269.labour
  1. umsebenzi.
  2. izisebenzi.
270.labour cost
  1. izindleko zezisebenzi.
  2. izindleko zabasebenzi.
271.labour issue udaba lwabasebenzi.
272.land and buildings Umhlaba nezakhiwo.
273.lay-bye ukuthengakubekisa.
274.ledger ileja.
275.legal okusemthethweni.
276.personality ubuntubunjalo.
  1. liability
umthwalo.
  1. lifo(last in first out)
isitokwe sokugcina masikhishwe kuqala.
279.liquidity Ikhonakukhokha.
280.liquidity indicator Inkomba yekhonakukhokha.
281.liquidity ratio Isilinganiso sekhonakukhokha.
282.liability isikweletusibopho.
283.loan imalimboleko.
284.long lived assets Izimpahla ezihlala isikhathi eside/Impahla empilonde.
285.loss ukulahlekelwa.
286.loss on sale of an asset Ukungazuzi ngempahla echithiwe.
287.profit and loss account i-akhawunti yokubala inzuzo.
                                                M
  1. 288. mark-up

 

Imali eyisakhinzuzo.
  1. marketable securities

 

okudayisekayo.
  1. market deposit
i-akhawunti ekhokha inzuzo.
291.matching concept ifanisakubika nxazombili.
  1. 292. matching principle

 

umgomo. wofanisakubika nxazombili.
  1. 293. material principle

 

umgomo wokudalula ubungcuphe.
  1. memorandum
imemorandamu.
  1. memorandum of association

 

ibhukwanakuzazisa lenkampani/ imemorandamu yokuzazisa.
  1. miscellaneous entries
imbiko exubile.
  1. mission statement
impokophelo.
  1. monetary policy
inqubomgomo yezimali.
  1. mortgage

 

isibambiso esinganyakazi.
  1. mortgage bonds

 

Imalimboleko enesibambiso / ibhondi.
                                                  N
  1. need
isidingo.
  1. net
imali esalayo.
  1. net asset value

 

isilinganisontengo sempahla esalayo.
  1. net cash flow
imalimehluko  kwengenile nephumile.
  1. net profit

 

Inzuzo ngqo.
  1. net profit for year

 

Inzuzo ngqo yonyaka .
  1. net salary
Umholo ongoduka nawo
  1. net worth
isilinganisontengo semali esalayo.
309.non-current assets Impahla empilonde
310.non-current liabilities izikweletu zesikhathi eside.
311.nominal account i-akhawunti yezindleko nengenisomali .
312.nominal cost izindleko zokukhiqiza.
313.nominal account section ingxenye ye-akhawunti yezindleko nengenisomali .
                                                      O  
314.ordinary shares amasheya ajwayelekile.
315.ordinary shares capital imali yamasheya ajwayelekile .
316.organisation inhlangano.
317.open account i-akhawunti evulelekile.
318.opening stock isitokwe sokuqala/ sokuvula.
319.operating activities imisebenzi yebhizinisi/ yenkampani.
320.operating profit inzuzo ngomsebenzi .
321.output vat intela yokudayisayo/ yokuthengisa.
322.Outstanding amount imali okumele ikhokhwe.
323.outstanding cheque isheke elingakafakwa ebhange.
324.outstanding deposit imali engakafakwa ebhange.
325.overdraft i-ovadrafthi/ igunyasikweletu.
326.overheads izindleko zebhizinisi ezengeziwe.
  1. overstated

 

ukubikakweqisa.
  1. owing
okukweletwayo.
329.own business ubuninibhizinisi.
  1. owner’s equity
umnotho womninibhizinisi.
  1. ownership
ubunikazi.
                                                                  P
  1. packaging materials
izifakimpahla.
  1. partnership
ukubambisana.
  1. par value
Inani lesheya
  1. payables
Okukweletwayo
  1. PAYE
intelakubanjwa yomqashwa
  1. paymaster
umholeli.
  1. payments
izinkokhelo
  1. pay roll
uhlu lokuholela.
  1. 340. pay roll register
irejista yohlu lokuholela .
  1. pay slip
Ipheyisiliphu/ ipheshanasifakaziso lomholo.
342.periodic financial statement isitatimendezikhawu  sezimali.
  1. periodic system
uhlelo lwezikhawu.
344.periodic inventory isitokwe sezikhawu.
  1. 345. periodic inventory system
uhlelokubala isitokwe oluyizikhawu.
  1. perpetual system

 

uhlelo oluqhubekayo.
  1. perpetual inventory system
uhlelo kubala isitokwe oluqhubekayo.
  1. petty cash
Imadlana enguzimophuthuma/ uphethikheshi.
  1. petty cash journal
Ibhuku (ijenali) likaphethikheshi.
  1. postal address

 

ikheli lokuposa.
  1. post- dated cheque
isheke elibhalwe usuku olungakafiki.
  1. per-annum
ngonyaka.
  1. preference shares
amasheya anemivuzo engaguquki .
  1. premium
Imali ekhokhwa izikhawu.
355.preventable okungagwemeka/okungavimbeka
356.pre-paid expense izindleko ezikhokhelwe ngaphambi kwesikhathi .
357.prime cost izindlekongqangi zomkhiqizo.
358.proceeds imali engenile.
359.procurement ukuthenga impahla.
  1. 360. product
umkhiqizo.
361.production cost izindleko zokukhiqiza.
362.productivity isilinganiso sokukhiqiza.
363.profit inzuzo.
364.profit and loss inzuzo nokulahlekelwa.
365.profit margin inzuzo ekuchithweni kwempahla.
366.profit on sale of an asset inzuzo ekudayisweni kwempahla.
367.profitability ratio isilinganiso senzuzo
368.profitable indicators izinkomba zenzuzo.
369.product market           ukwethula impahla entsha emphakathini.
370.production umkhiqizo
371.projected profit and loss ukuklama inzuzo kanye nokulahlekelwa.
372.provision for bad debts adjustment ukulungisa izinhlinzeko zezikweletu ezikhokheleki.
373.provisional tax intela yamaphakathi nonyaka.
374.prudence concept umgomokubika ngokwethembeka
375.purchase -thenga.
Q
376.quotation ikhotheshini.
R
377.rate isilinganisonani.
378.rates of interest isilinganisonani senzalo.
379.rate of stock turnover izinga lokuthengwa/ lokuhamba kwesitokwe.
380.ratio ubukhulu/ ubungakho bokulinganiselwa.
381.raw material Impahla engakasetshenzwa/yokukhiqiza
382.rebate Isehliselombuyiselo.
383.recession inzikamnotho.
384.receipt
  1. ukwamukela

2.Isithikithana/ irisidi

3.imali eyamukelwe

 

385.receivables imali engakamukelwa.
386.reconciliations inhlolosimozimali .
387.refund -buyisela imali.
388.remittance advice isiqinisekisonkokhelo.
389.remuneration inkokhelo.
390.rent expense izindleko zokuqasha.
391.rental income ingeniso lokuqashisa.
392.requisition isicelosidingo/ irikhwizishini.
393.reserves Imalimkhusu.
394.residual isikweletu esilengisiwe/ uvukogqokweni.
395.residual value isilinganisontengo sesikweletu esilengisiwe.
396.retained income ingeniso elisalayo.
397.returns inzuzo.
398.returns indicators izinkombanzuzo.
399.revenue ingenisonzuzo.
  1. 401. risk indicator

 

Inkombabungcuphe.
S
  1. 402. salaried employee
umsebenzi/Umqashwa ohololiyaziwa.
  1. 403. salary
umholo.
  1. 404. sales
  2. –dayisa.
  3. indali.
  4. okudayisiwe.
  1. 405. sales of goods and services
ukudayiswa kwempahla nomsebenzi/umsebenzi webhizinisi.
  1. 406. savings account
i-akhawunti yokonga.
  1. 407. saving
ukonga.
  1. 408. saving rate
izinga lokonga.
  1. 409. securities
izibambiso
  1. 410. securities exchange
izibambiso zokubolekwa  imali ezimakethe zezimali.
  1. 411. semi-durable goods
izimpahla ezihlala  isikhathi esifishane.
  1. 412. services

 

imisebenzi.
  1. 413. service business
ibhizinisi lemisebenzi.
  1. 414. service rendered
umsebenzi owenziwe.
  1. 415. share
  1. 416. shareholder
  2. umninisabelo.
  3. umninisheya.
  1. shareholder for dividend
imivuzo engakhokhiwe.
  1. 418. share premium
imali eyengeziwe yesheya.
419.sit – in umduvo.
  1. 420. smart card
Ikhadi.
  1. 421. sole proprietorship
umninibhizinisi ongayedwana.
  1. 422. source document
umbhalo/ibhukwana okuthathiselwa kuwo.
  1. 423. solvency
ukuma kahle ezimalini.
  1. 424. solvency ratio
isilinganiso sokuma kahle ezimalini.
  1. 425. stale cheque
isheke eselidlulelwe yisikhathi.
  1. 426. statement
isitatimende.
  1. 427. stationery
okokubhala.
  1. 428. statutory control
okulawulwa umthetho.
  1. 429. stay away
ukuqhinqa.
  1. stock
isitokwe.
  1. stock taking
ukubalwa kwestokwe.
  1. 432. stock valuation
ukukala istokwe.
  1. stop order
umyalelokudonsa imali.
  1. store room
igumbi lokugcina impahla.
  1. 435. strike
isiteleka.
  1. 436. subsidiary books
amabhuku okuqalakuqopha.
  1. sundry
okungachaziwe/okungabalulekile.
  1. 438. sundry account
i-akhawunti yokungachaziwe/yokungabalulekile.
  1. 439. sundry expense

 

izindleko zokungachaziwe/zokungabalulekile.
  1. supply

 

impahla ekhona/ethunyelwayo/isaplayi.
  1. 441. surcharge

 

imali yesakhinzuzo.
  1. surety
isibambiso.
  1. surplus
okweqile/okwevile.
T.
  1. tangible asset
impahla empilonde.
  1. 445. take on value

 

isilinganisontengo sempahla.
  1. 446. tariff
intela yempahla.
  1. tax
intela.
  1. 448. taxable income
ingeniso eliyidonswantela.
  1. 449. taxable supplier

 

umdayisi ongakhokha intela.
  1. 450. tax calculation

 

ukubalwa kwentela.
  1. 451. tax clearance certificate
isitifiketi sentela.
  1. 452. tender
ithenda.
  1. 453. terminology pertaining tax
uhlu lwamatemu entela.
  1. 454. total assets
inani eliphelele lezimpahla.
  1. 455. total liabilities
inani eliphelele lezikweletusibopho.
  1. 456. total manufacturing costs

 

izindleko eziphelele zokukhiqiza.
  1. 457. trade and other payable
uhwebo nokukweletwayo.
  1. 458. trade and other receivable
uhwebo nemali engakamukelwa.
  1. 459. trade discount
isaphulelo sokuhweba.
460.trade statement isitatimende sohwebo.
  1. 461. trade union
inyunyana. yezabasebenzi
  1. 462. trading account
i-akhawunti yokuhweba.
  1. 463. trading business

 

ibhizinisi lokuhweba.
  1. 464. trading licence

 

imvume/ilayisense yokuhweba.
  1. 465. trading stock
Isitokwe sokuhweba
  1. 466. trading stock deficit
ukushoda kwesitokwe sokuhweba.
  1. transaction

 

  1. transfer
-dlulisa.
  1. 469. travellers cheque
isheke lomhambimazwe/isheke elingasebenza kwelinye izwe.
  1. trial balance
isiqinisekomali sobumbaxambili.
  1. turnover
  2. imali eyenziwe yibhizinisi.
  3. ukuqashwa nokushiya kwabasebe-nzi.
  1. 472. turnover rate
Izinga lokuthengwa nokuhamba kwesitokwe.
U
  1. 473. understate

 

-bika ngokungaphelele/ngokwehlisa.
  1. 474. underwriter
umbhalingaphansi.
  1. 475. unfavourable balance
ibhalansi engeyinhle.
  1. 476. unit
ngakunye.
  1. unit trust
isikhwama sokulondoloza.
  1. unpaid cheque

 

isheke elingakhokheliwe.
V
  1. 479. valuation of property
ukuhlonzwa kwenani lezakhiwo nomhlaba.
  1. 480. variable costs

 

izindleko eziguquguqukayo.
  1. 481. variance
umehluko.
482.VAT intela yentengo/i-VAT
  1. 483. vat exempt
okungakhokhelwa intela yentengo/okungakhokhelwa i-VAT
  1. 484. vat exempt items
izimpahla ezingakhokhelwa ntela.
  1. 485. vat input
intela yokuthenga.
486.vat output intela yokuthengisa.
  1. 487. vehicle
imoto.
488.virement       ukudluliswa kwezimalingokuvumelana.
W
  1. 489. wages
iholo.
  1. wages and salary journal

 

ibhuku (ijenali) yamaholo nemiholo.
  1. 491. want
imfuno.
  1. 492. weighted-average
isilinganisobunjalo sempahla/isilinganisobungako sempahla.
  1. withdrawal

 

ukukhipha imali.
  1. 494. withholding tax
ukugodlwa kwentela.
  1. 495. working capital
imali yokuqhuba ibhizinisi.
  1. 496. write-off

 

Ukwesulwa/ukucishwa kwesikweletu esingakhokheleki.
Y  
  1. 497. yearly

 

ngonyaka/kanye ngonyaka /minyaka yonke.
Z
  1. 498. zero rated items
Izimpahla ezingakhokhelwa ntela