Language Services | KwaZulu-Natal Department of Arts and Culture
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.
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.
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.
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.
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.
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;
UPhiko Lwemisebenzi Yezilimi Lwesifundazwe lubhekele ukwakhiwa kwezinqubomgomo zolimi esiFundazweni. Lusungula amasu, izindlela, imisebenzi kanye nezinkambiso zokuphumelelisa lezo nqubomgomo.
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.
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.
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.
Impumelelo nokuhlalisana okuhle komphakathi ngokusebenzisa ubuCiko kanye namaSiko.
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.
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.
• 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
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
1.accelerated depreciation ukwehla ngamandla kwentengonani.
3.accident insurance umshuwalense wokulimala.
4.added value intengonani eyengeziwe.
5.agent ummeleli (i-ejenti).
7.allocative efficiency incophelelokwaba.
8.annuity period isikhathi senkokhelo somhlalaphansi.
9.anticipated interest inzalomali elindelekile.
10.auction market imakethendali yokuncintisana.
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.
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.
26.brand igama lomkhiqizo/uphawu lomkhiqizo.
29.budget deficit ukweqa kusabelomali.
30.bulk discount isaphulelo esikhulu.
32.business agent ummeleli webhizinisi.
33.business ethics inkambiso eyamukelekile yebhizinisi.
36.buyer’s market imakethe yabathengi.
37.buying power amandla emali/okuthenga.
39.capital gain inzuzo yentengonani.
40.capital good impahla yokukhiqiza/impahla yokusebenza.
41.capitalism ubungxowankulu/uhlobo lohwebo oluvulelekile.
43.ceiling price inani eliwumkhawulo.
44.clearing house isikhungo esigunyaza izinkokhelo.
45.collective bargaining uhlelo lokuxoxisana/lokubonisana.
46.communism ubukhomanisi / uhlobo lohwebo oluvalelekile.
49.consumer credit isikweletu
50.consumer equilibrium ukugculiseka komsebenzisi.
51.consumer good impahla yokusetshenziswa.
52.consumption ukusetshenziswa kwempahla.
54.corporation ibhizinisi /inkampani esemthethweni/ukopeletsheni.
55.cost of production izindleko zokukhiqiza.
56.current transfer imihlomulo kahulumeni.
57.debenture isitifiketi sesikweletu/isiqinisekiso sesikweletu.
58.deficit imali eshodayo.
59.deficit financing isikweletu sikahulumeni.
61.demand deposit imali engaboshiwe.
62.demerit goods izimpahla ezifenyisiwe/ezinogcobho.
64.diminishing utility unemfu/ukwehla kokweneliseka.
65.direct investment utshalomali lokulawula/utshalomali lobungqoshishilizi.
66.direct selling ukuthengisela ngqo/ukudayisela ngqo.
68.discount house isitolo samanani aphansi/sesaphulelo.
69.dismissal pay imali yokuxoshwa emsebenzini.
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.
77.duty intela eqoqwayo.
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.
87.economic profit inzuzo kwezomnotho.
88.economic rent inzuzo/irenti kwezomnotho.
90.economic strike isiteleka samaholo/sezisebenzi.
91.economic welfare inhlalakahle kwezomnotho.
92.economic zone isizinda sezomnotho.
94.economism uhlelo lwezomnotho.
98.economy class igumbi likawonkewonke.
99.elasticity of demand ukuguquguquka kwentshisekelo (yabathengi).
100.employee association inhlangano yabaqashwa/umbuthano wabaqashwa.
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.
111.factors of production izinsizangqangi zokukhiqiza/izinsika zokukhiqiza.
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.
uhlobo lwemali yakwamanye amazwe.
ukushintshwa kwamandla emali
131.full production ukukhiqiza ngokugcwele.
isivumelwano sokudayiselana ngomuso
133.general equilibrium isimokulingana jikelele.
134.global economy umnotho womhlaba.
136.gross domestic product (GDP) isambamkhiqizo sezwe/i-GDP.
137GDP per capita isambamkhiqizo ngomuntu ngamunye.
138.gross national product isambamkhiqizo sikazwelonke.
139.heterogeneous ukwehlukahlukana ngokwezinhlobo.
140.homogeneous ukufana ngokwezinhlobo.
141.imperfect market ukuhwebakuncintiselana.
142.implicit costs izindleko ezifihlekile/izindleko ezingaveziwe.
143.income payments inkokhelo yabokufika.
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.
151.innocent purchaser umthengi ofihlelwe/ocashiselwe.
152.insurance company inkampani yomshuwalense.
153.insurance policy ipholisi yomshuwalense.
157.interest rates izilinganisonani zenzalo.
158.internal audit ucwaningomabhuku lwangaphakathi.
159.internal economic scale izinkombamnotho zangaphakathi.
160.intestate ifa elingabiwe.
162.jobless growth ukukhula komnotho okungenamathuba emisebenzi.
163.jurisdictional strike isiteleka esingagunyaziwe umqashi.
165.labour piracy ukuheha izisebenzi.
167.law of demand umthetho wemfunosidingo.
168.law of diminishing marginal returns umthetho wokufadalala kwenzuzo.
169.legal tender imali.
170.legal title itayitela.
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
179.macroeconomics ezomnotho wonkana.
181.marginal cost izindlekwana.
182.marginal product umkhiqizwana.
183.marginal revenue ingenisonzuzwana.
185.market equilibrium isimokulingana semakethe/isimokulingana emakethe.
186.market forces isimomthelela emakethe.
187.mass production umkhiqizo omningi.
189.merit goods okukawonkewonke.
190.micro-economy umnotho ngawodwana.
192.minimum wage iholo okuqalwa kulo.
193.mixed economic systems izinhlelo zomnotho ezixubile.
194.monetary policy inqubomgomo yezezimali.
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.
201.national income ingenisomali likazwelonke.
202.national production umkhiqizo kazwelonke.
204.nominal income ingenisomali elingathintiwe.
205.normal goods izimpahla ezisezingeni elifanele.
206.normal profit inzuzo efanele/eyanele.
207.oligopoly ukugweva negunya kwengcosana.
209.open economy umnotho ovulelekile.
210.opportunity cost izindleko zokuyeka ithuba/izindleko zokulahla ithuba.
211.optimal search rule umthetho wemfunolwazi.
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.
230.private company inkampani ezimele.
233.productivity isilinganiso somkhiqizo.
234.productive efficiency ukukhiqiza ngobunyoninco/ngokucophelela.
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.
244.real income ingenisomali langempela
245.recycling ukusebenzisa kabusha.
250. revenue sharing
ukwabiwa kwezimali ezingenile.
253. secondary boycott
256.semi-finished goods impahla engasebenzi injengoba injalo.
259. shop steward
omele izisebenzi zenyunyana.
261.short run isikhathikukhiqiza esifushane.
262.shut-down point ukuma ndawonye kwebhizinisi.
264. spaza shop
ukuhlala endaweni engathuthukisiwe.
268. staple foods
269. start-up capital
imali yokusungula/yokuqala ibhizinisi.
273.suppliers abakhiqiza basabalalise/abasabalalisi.
274.supply impahla ekhona/impahla ethunyelwayo.
276.tariff intela yempahla engenayo/itharifu.
277.taxation ukutheliswa nguhulumeni.
278.time deposits imali eboshiwe/imali eboshelwe isikhathi esithile.
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.
288.urbanisation ukufudukela emadolobheni.
290.variable cost izindleko eziguquguqukayo.
291.variable expenses izindleko ezingaqaguleki.
292.volatile prices amanani aguquguqukayo.
293.volatile quantities izamba eziguquguqukayo.
295.wage bracket umklamo weholo.
297.waiting period isikhathi sokulinda.
298.waiver of premium ukulengiselwa ukukhokha.
300.warehouse indlu yokugcina impahla/igushede.
301.warrant isitifiketi selungelo lokuthenga.
ukuthengisa impahla ngobuningi.
304.wholesaler umthengisimpahla ngobuningi
305.will incwadi yefa.
306.working capital imali yokuqhuba ibhizinisi.
307. working conditions
ACCOUNTING TERM LIST
2.accountant umhlolimabhuku ezimali
3.accounting ukuhlelwa kwamabhuku ezimali
5.accounting equation isilinganisokubala ama-akhawunti
7.accrued expenses izindleko ezingakhokheliwe
8.accrued income ingeniso elingakakhokhwa.
9.accruals- ama-akhawunti angakhokhiwe.
11.accumulated depreciation ukwehla kwezinganani ngokuqhubekayo.
12.acid test ratio isilinganiso senhlolokukhokha
14.adjustment ukulungiswa kohlelomali /ukuhlelwa kabusha kohlelomali.
15.administrative costs izindleko zokuphatha.
18.age analysis ucubungulozikweletu ngokwesikhathi.
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.
26.asset disposal ukuchithwa kwempahla.
28.authorised share inanimasheya eligunyaziwe.
29.authorised share capital imali yenanimasheya agunyaziwe.
31.audit fees imali yocwaningomabhuku.
32.auditor general umcwaningima bhuku jikelele.
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.
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.
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
57.budget rollover isabelomali esidlulisiwe.
58.budget speech ukwethulwa kwesabelomali
59.business ibhizinisi/ umsebenzi
60.business entity concept inhlukanisa okwebhizinisi nokomnikazi.
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.
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.
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.
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.
120.debenture isitifiketi sesikweletu (senkampani).
123.debit order idebhithi oda.
124.debit reversal ukubuyiselwa kwedebhithi.
125.debit side uhlangothi lwesokunxele
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
135.deduction imali ebanjwayo.
136.deferred income ingeniso elitholakele ngaphambi kwesikhathi.
izindleko zokuthutha impahla
isiliphu sokufaka imali/isiliphu sokudiphozitha
ukwehla kwezinganani lempahla.
indlela yokubala izingakwehla ngokunciphisa
izindleko zezakhingqo (zomkhiqizo)
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.
155.discount allowed isaphulelo esinikeziwe
156.discount received isaphulelo esitholakele.
157.diversification ukukhula kwenkampani/ibhizinisi.
160.double entry system uhlelokuqopha nxazombili
161.double ledger ileja engunxambili /ibhuku elingunxambili
162.double ledger system ileja engunxambili/uhlelo lwebhuku engunxambili
164.drawings depreciation ukwehla kwezinganani lempahla
165.durable goods Izimpahla eziyinguganaboya
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
178.ethics inkambiso elungile.
179.entity rule umthetho webhizinisi.
181.entrepreneurship ukusungula ibhizinisi.
182.equation inkabakulinganisa/ i-ikhweyishini /i-ikhweshini.
184.equity umhlomulo womnikazi.
185.equivalent okufanayo /okulinganayo.
187.expenditure ukusetshenziswa kwemali.
189.exported product umkhiqizo othunyelwa emazweni angaphandle.
190.factor of production insika yokukhiqiza.
191.factory overheads costs izindlekomkhiqizo ezengeziwe.
192.fair value inani elikahle.
193.favourable balance imali esele ekahle.
195.final account i-akhawunti yokuvala unyaka wezimali.
196.final dividends Imivuzo /imihlomuloyokugcina onyakeni wezimali.
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).
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.
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
227.hire purchase ukuthenga ngesikweletu.
228.historical cost Inaningqangi.
229.historical cost concept umgomo wenaningqangi.
230.honorarium isixoshiso/ umbongo.
232.human resources ihhovisi lezabasebenzi.
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.
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.
245.instalment sales ukuthenga ukhokhe kancane kancane.
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.
266.issued share capital imali yenanimasheya adayisiwe.
268.King code 1.ikhodi kaKing 2.ikhodi ngokukaKing
271.labour issue udaba lwabasebenzi.
272.land and buildings Umhlaba nezakhiwo.
isitokwe sokugcina masikhishwe kuqala.
280.liquidity indicator Inkomba yekhonakukhokha.
281.liquidity ratio Isilinganiso sekhonakukhokha.
284.long lived assets Izimpahla ezihlala isikhathi eside/Impahla empilonde.
286.loss on sale of an asset Ukungazuzi ngempahla echithiwe.
287.profit and loss account i-akhawunti yokubala inzuzo.
i-akhawunti ekhokha inzuzo.
291.matching concept ifanisakubika nxazombili.
292. matching principle
umgomo. wofanisakubika nxazombili.
293. material principle
umgomo wokudalula ubungcuphe.
ibhukwanakuzazisa lenkampani/ imemorandamu yokuzazisa.
Imalimboleko enesibambiso / ibhondi.
isilinganisontengo sempahla esalayo.
imalimehluko kwengenile nephumile.
Inzuzo ngqo yonyaka .
Umholo ongoduka nawo
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 .
314.ordinary shares amasheya ajwayelekile.
315.ordinary shares capital imali yamasheya ajwayelekile .
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.
329.own business ubuninibhizinisi.
340. pay roll register
irejista yohlu lokuholela .
Ipheyisiliphu/ ipheshanasifakaziso lomholo.
342.periodic financial statement isitatimendezikhawu sezimali.
344.periodic inventory isitokwe sezikhawu.
345. periodic inventory system
uhlelokubala isitokwe oluyizikhawu.
uhlelo kubala isitokwe oluqhubekayo.
Imadlana enguzimophuthuma/ uphethikheshi.
Ibhuku (ijenali) likaphethikheshi.
isheke elibhalwe usuku olungakafiki.
amasheya anemivuzo engaguquki .
Imali ekhokhwa izikhawu.
356.pre-paid expense izindleko ezikhokhelwe ngaphambi kwesikhathi .
357.prime cost izindlekongqangi zomkhiqizo.
358.proceeds imali engenile.
359.procurement ukuthenga impahla.
361.production cost izindleko zokukhiqiza.
362.productivity isilinganiso sokukhiqiza.
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.
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
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
385.receivables imali engakamukelwa.
386.reconciliations inhlolosimozimali .
387.refund -buyisela imali.
388.remittance advice isiqinisekisonkokhelo.
390.rent expense izindleko zokuqasha.
391.rental income ingeniso lokuqashisa.
392.requisition isicelosidingo/ irikhwizishini.
394.residual isikweletu esilengisiwe/ uvukogqokweni.
395.residual value isilinganisontengo sesikweletu esilengisiwe.
396.retained income ingeniso elisalayo.
398.returns indicators izinkombanzuzo.
401. risk indicator
402. salaried employee
405. sales of goods and services
ukudayiswa kwempahla nomsebenzi/umsebenzi webhizinisi.
406. savings account
408. saving rate
410. securities exchange
izibambiso zokubolekwa imali ezimakethe zezimali.
411. semi-durable goods
izimpahla ezihlala isikhathi esifishane.
413. service business
414. service rendered
shareholder for dividend
418. share premium
imali eyengeziwe yesheya.
419.sit – in umduvo.
420. smart card
421. sole proprietorship
422. source document
umbhalo/ibhukwana okuthathiselwa kuwo.
ukuma kahle ezimalini.
424. solvency ratio
isilinganiso sokuma kahle ezimalini.
425. stale cheque
isheke eselidlulelwe yisikhathi.
428. statutory control
429. stay away
432. stock valuation
igumbi lokugcina impahla.
436. subsidiary books
438. sundry account
439. sundry expense
445. take on value
448. taxable income
449. taxable supplier
umdayisi ongakhokha intela.
450. tax calculation
451. tax clearance certificate
453. terminology pertaining tax
uhlu lwamatemu entela.
454. total assets
inani eliphelele lezimpahla.
455. total liabilities
inani eliphelele lezikweletusibopho.
456. total manufacturing costs
izindleko eziphelele zokukhiqiza.
457. trade and other payable
458. trade and other receivable
uhwebo nemali engakamukelwa.
459. trade discount
460.trade statement isitatimende sohwebo.
461. trade union
462. trading account
463. trading business
464. trading licence
465. trading stock
466. trading stock deficit
ukushoda kwesitokwe sokuhweba.
469. travellers cheque
isheke lomhambimazwe/isheke elingasebenza kwelinye izwe.
imali eyenziwe yibhizinisi.
ukuqashwa nokushiya kwabasebe-nzi.
472. turnover rate
Izinga lokuthengwa nokuhamba kwesitokwe.
475. unfavourable balance
479. valuation of property
ukuhlonzwa kwenani lezakhiwo nomhlaba.
480. variable costs
482.VAT intela yentengo/i-VAT
483. vat exempt
okungakhokhelwa intela yentengo/okungakhokhelwa i-VAT
484. vat exempt items
izimpahla ezingakhokhelwa ntela.
485. vat input
486.vat output intela yokuthengisa.
488.virement ukudluliswa kwezimalingokuvumelana.
wages and salary journal
ibhuku (ijenali) yamaholo nemiholo.
isilinganisobunjalo sempahla/isilinganisobungako sempahla.
494. withholding tax
495. working capital
imali yokuqhuba ibhizinisi.
Ukwesulwa/ukucishwa kwesikweletu esingakhokheleki.
ngonyaka/kanye ngonyaka /minyaka yonke.
498. zero rated items
Izimpahla ezingakhokhelwa ntela