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A2 noun #4,000 最常用 10分钟阅读

خصوم

khusum 前4,000

开始练习例句笔记与提示 خصوم 30秒了解

解析 خصوم in your Level:

At the A1 level, you don't need to worry about complex accounting. Just think of 'Khuṣūm' (خصوم) as a big word for 'money a company owes.' If a company buys something and doesn't pay right away, that is a 'khuṣūm.' It is like when you owe a friend for coffee, but for a whole company. You might see this word in a very simple picture of a business. Remember: Assets (Aṣūl) are what you HAVE, and Liabilities (Khuṣūm) are what you OWE. It's a plural word, so it's always talking about 'debts' in a group. Don't confuse it with 'Khuṣūmāt' which means 'discounts' at a store. If you see 'Sale 50%,' that is a discount, not a liability! At this stage, just recognize the word in a business context.

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At the A2 level, you are starting to learn about professional life. 'Khuṣūm' (خصوم) is the specific word for corporate liabilities. You will see it on a 'Mizāniyyah' (Balance Sheet). A company uses its money to buy assets, but sometimes it uses loans. These loans are called 'Khuṣūm.' You should know two types: 'Khuṣūm Mutadāwalah' (Current Liabilities) like bills that must be paid soon, and 'Khuṣūm Thābitah' (Fixed/Long-term Liabilities) like a 10-year bank loan. When you speak about them, use feminine singular adjectives because 'Khuṣūm' is a non-human plural. For example: 'Al-khuṣūm kabīrah' (The liabilities are large). This word is very formal, so you won't hear it in a cafe, but you will hear it on the news when they talk about big companies like Aramco or Emirates Airlines.

At the B1 level, you can discuss financial health using 'Khuṣūm.' You understand that 'Khuṣūm' (خصوم) are part of the fundamental accounting equation: Assets = Liabilities + Equity. You can now use the word in sentences to describe a company's situation. For example, 'The company is struggling because its liabilities are increasing' (الشركة تعاني لأن خصومها تزداد). You should also be aware of the synonym 'Maṭlūbāt' (مطلوبات), which is used in many Arab countries instead of 'Khuṣūm.' At this level, you can differentiate between 'Khuṣūm' (debts) and 'Khuṣūmāt' (discounts) easily. You might also encounter the word in legal contexts meaning 'opponents' in a trial, but the context of a financial report will clearly indicate the 'liabilities' meaning. You should be able to read a basic financial summary and identify the 'Khuṣūm' section.

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At the B2 level, you are expected to use 'Khuṣūm' in a detailed business discussion. You can talk about 'rebalancing liabilities' (إعادة توازن الخصوم) or 'current liability ratios.' You understand the nuances of how liabilities affect a company's credit rating (التصنيف الائتماني). You can explain that 'Khuṣūm' includes accounts payable, accrued expenses, and long-term debt. You are also comfortable with the grammar of the word, using it as a Muḍāf (possessor) in phrases like 'Khuṣūm al-mu'assasah' (the institution's liabilities). You can participate in a meeting where financial results are analyzed and ask questions like, 'Why did the non-current liabilities increase this quarter?' (لماذا زادت الخصوم غير المتداولة في هذا الربع؟). Your vocabulary is now specialized enough to distinguish between different categories of financial obligations.

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At the C1 level, you have a professional command of the term 'Khuṣūm.' You can analyze complex financial statements and discuss 'contingent liabilities' (الخصوم المحتملة) and their impact on legal risk. You understand the etymological connection between 'Khuṣūm' (liabilities) and 'Khuṣūmah' (legal dispute), noting how the concept of a claim 'standing against' an entity bridges both finance and law. You can write reports using sophisticated terminology, such as 'restructuring of liabilities' (إعادة هيكلة الخصوم) during a bankruptcy proceeding. You are aware of the subtle shift in modern accounting standards towards using 'Iltizāmāt' (obligations) to align with international terminology, yet you recognize 'Khuṣūm' as the deeply rooted classical term in the Arab commercial tradition. You can debate the merits of different liability management strategies in fluent Arabic.

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At the C2 level, you possess a near-native understanding of 'Khuṣūm' within the broader economic and legal framework of the Middle East. You can discuss the systemic implications of public sector 'Khuṣūm' on national fiscal policy. You understand how the term is used in advanced Islamic Finance (التمويل الإسلامي) and how it contrasts with 'Aṣūl' in Sharia-compliant balance sheets. You can critique financial legislation and the wording used to define corporate responsibility. Your use of the word is precise, capturing the exact nuance between a 'payable debt' and a 'structural liability.' You can read dense academic papers on accounting theory in Arabic and contribute to high-level strategic planning where 'Khuṣūm' management is a key factor. You are sensitive to regional variations in terminology across the 22 Arabic-speaking nations.

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开始练习例句笔记与提示

خصوم 30秒了解

Khuṣūm means liabilities or debts in a business context.
It is the plural form of Khaṣm, but has a specific accounting meaning.
It is paired with Aṣūl (assets) on every financial balance sheet.
Correct usage requires feminine singular adjective agreement for non-human plurals.

The Arabic word خصوم (Khuṣūm) is a fundamental term in the world of finance, accounting, and business law. While its root meaning in general Arabic refers to 'opponents' or 'adversaries,' in a professional and financial context, it specifically denotes liabilities. These are the financial obligations, debts, or claims that a company or individual owes to external parties. Understanding this word is crucial for anyone looking to navigate the Arabic-speaking business world, as it appears on every balance sheet (الميزانية العمومية) alongside its counterpart, أصول (Aṣūl), which means 'assets.'

Financial Category: Liabilities represent the 'credit' side of the accounting equation, showing how assets were financed through debt rather than equity.

Accounting Equation: Assets = Liabilities + Equity (الأصول = الخصوم + حقوق الملكية).

تجاوزت خصوم الشركة أصولها الحالية، مما أدى إلى أزمة سيولة. (The company's liabilities exceeded its current assets, leading to a liquidity crisis.)

يجب على المحاسب تسجيل كافة الخصوم بدقة في التقرير السنوي. (The accountant must record all liabilities accurately in the annual report.)

تصنف الخصوم إلى متداولة وغير متداولة. (Liabilities are classified into current and non-current.)

تعتبر القروض البنكية من أهم بنود الخصوم طويلة الأجل. (Bank loans are considered among the most important long-term liability items.)

هل تشمل الخصوم الضرائب المستحقة؟ (Do liabilities include taxes due?)

Scope of Use: It is used by bankers, auditors, business owners, and stock market analysts daily. It is rarely used in casual conversation to mean 'debts'—for that, people usually use 'ديون' (Duyūn).

When we talk about Khuṣūm, we are looking at the 'obligations' side of a business. This includes everything from accounts payable (المبالغ الدائنة) to long-term bonds and mortgages. In the Arabic language, the word is derived from the root 'Kh-S-M' (خ-ص-م), which implies a relationship of opposition or standing against something. In accounting, these are the sums that 'stand against' the assets. To master this word, one must understand that it is a formal, technical term. If you are reading a company's financial statement in Dubai, Riyadh, or Cairo, you will find a section dedicated to Khuṣūm. It reflects the company's health; high Khuṣūm relative to Aṣūl might indicate financial distress. Conversely, managed Khuṣūm indicate leverage used for growth. The term is also essential for students of economics and law, as liability (legal responsibility) also shares this linguistic root. However, in the specific sense of financial debts owed by a company, Khuṣūm is the standard, irreplaceable term used in International Financial Reporting Standards (IFRS) translations in Arabic. By learning Khuṣūm, you gain a key to understanding the economic structure of any Arabic enterprise.

Using خصوم correctly requires an understanding of its grammatical role as a plural noun and its specific placement in professional sentences. In Arabic grammar, Khuṣūm is a 'broken plural' (جمع تكسير) of the word Khaṣm. When you use it in a sentence, it often acts as the subject or object in discussions about corporate health or financial auditing.

Grammatical Role: It functions as a masculine plural noun, though because it refers to non-human entities in this context, it is often treated with feminine singular adjectives in some modern contexts (e.g., الخصوم المتداولة), though masculine is also standard.

انخفضت الخصوم بنسبة عشرة بالمئة هذا العام. (Liabilities decreased by ten percent this year.)

تعتبر الديون قصيرة الأجل من الخصوم المتداولة. (Short-term debts are considered current liabilities.)

سددت الشركة جزءاً كبيراً من خصومها قبل نهاية السنة المالية. (The company paid off a large part of its liabilities before the end of the fiscal year.)

يتم تحليل الخصوم لتقييم الملاءة المالية للمنشأة. (Liabilities are analyzed to evaluate the entity's financial solvency.)

تتضمن الخصوم غير المتداولة القروض الرهنية. (Non-current liabilities include mortgage loans.)

Sentence Structure: The word is often preceded by verbs of payment (سدد - to pay), recording (سجل - to record), or increase/decrease (زاد/نقص).

Common Collocations: الخصوم المتداولة (Current Liabilities), الخصوم الثابتة (Fixed/Long-term Liabilities), إجمالي الخصوم (Total Liabilities).

In professional writing, Khuṣūm is rarely used in the indefinite form (خصومٌ) unless it's a general heading. Usually, it carries the definite article 'Al-' (الخصوم) or is part of an Iḍāfa construction (e.g., خصوم الشركة - the company's liabilities). For an English speaker, the main challenge isn't just the word itself, but the conceptual shift of using a word that also means 'enemies.' Think of liabilities as the financial 'adversaries' that a company must overcome or settle to remain profitable. When constructing a sentence like 'The liabilities are high,' you would say الخصوم مرتفعة. Note the feminine singular adjective 'مرتفعة' (murtafi'ah) following the plural noun 'الخصوم' (al-khuṣūm). This is a standard rule in Arabic where non-human plurals take feminine singular agreement. In more complex sentences, such as 'We must restructure our liabilities,' you would use يجب علينا إعادة هيكلة خصومنا. Here, Khuṣūm takes the possessive suffix '-nā' (our). Mastering these variations allows you to speak accurately in meetings, write professional emails, and read financial news with confidence. Whether you are discussing a small startup's debts or a multinational's complex financial obligations, Khuṣūm remains the bedrock term for what is owed.

You will encounter the word خصوم in specific, high-stakes environments. It is not a word you would typically hear at a grocery store or in a casual chat with friends about personal debt (where 'dayn' or 'diyūn' is preferred). Instead, Khuṣūm belongs to the boardroom, the newsroom, and the classroom.

Business News: Channels like Al Arabiya Business or CNBC Arabia use this word constantly when discussing corporate earnings and quarterly reports. You'll hear phrases like 'ارتفاع حجم الخصوم' (increase in the volume of liabilities).

Banking and Finance: When applying for a corporate loan, a bank officer in Riyadh might ask about your company's 'إجمالي الخصوم' (total liabilities) to assess risk.

أعلن البنك المركزي عن تعليمات جديدة بشأن إدارة الخصوم في المصارف. (The Central Bank announced new instructions regarding liability management in banks.)

يجب توضيح كافة الخصوم المحتملة في الملاحظات المرفقة. (All contingent liabilities must be clarified in the attached notes.)

بلغت الخصوم المتداولة مستويات قياسية. (Current liabilities reached record levels.)

كيف يمكننا تقليل الخصوم طويلة الأجل؟ (How can we reduce long-term liabilities?)

تؤثر الخصوم على التصنيف الائتماني للدولة. (Liabilities affect the country's credit rating.)

Academic Settings: In university courses on commerce (تجارة) or accounting (محاسبة), 'الخصوم' is one of the first terms students learn. It is essential for passing professional certifications like the CPA in Arabic-speaking countries.

In the context of a merger or acquisition (M&A), lawyers and financial analysts will spend weeks performing 'due diligence' on the Khuṣūm of the target company. They look for hidden debts or legal liabilities that could affect the deal. You might hear an analyst say, 'الخصوم المخفية قد تفسد الصفقة' (Hidden liabilities might ruin the deal). Furthermore, in government reports regarding national debt, you might see Khuṣūm used to describe the state's obligations to international lenders. It is a word that carries weight and implies a formal, binding tie. Even in the digital age, as fintech grows in the Arab world, apps that provide financial tracking for businesses will have a tab or section labeled 'الخصوم'. Thus, whether you are reading a physical newspaper like Asharq Al-Awsat or using a high-tech trading platform, Khuṣūm is the standard term you will encounter for everything a company owes.

For English speakers and even intermediate Arabic learners, the word خصوم presents several linguistic and conceptual pitfalls. The most frequent error is confusing it with similar-sounding words or misapplying its plural form.

Confusing with 'Khuṣūmāt' (خصومات): This is the #1 mistake. 'Khuṣūmāt' is the plural of 'Khaṣm' in the sense of 'discount' or 'deduction.' If you tell a shopkeeper you want to see the 'Khuṣūm,' he will think you are looking for enemies or corporate debts. For a sale or discount, always use 'Khuṣūmāt'.

Singular vs. Plural Confusion: In accounting, you almost always use the plural 'Khuṣūm' to refer to the 'liabilities' section. Using the singular 'Khaṣm' (خصم) usually shifts the meaning to 'discount' or 'opponent'.

خطأ: المحل لديه خصوم كبيرة. (Wrong: The shop has big liabilities [meaning discounts]). صح: المحل لديه خصومات كبيرة.

خطأ: سددت الشركة خصمها. (Wrong: The company paid its discount). صح: سددت الشركة خصومها. (Correct: The company paid its liabilities.)

تجنب خلط الخصوم مع المصاريف. (Avoid mixing liabilities with expenses.)

لا تستخدم خصوم للديون الشخصية البسيطة. (Don't use 'khuṣūm' for simple personal debts.)

المحاسب يفرق بين الخصوم وحقوق الملكية. (The accountant differentiates between liabilities and equity.)

Conceptual Error: Liabilities vs. Expenses: In English, people sometimes say 'my liabilities are high' when they mean they spend too much. In Arabic, 'الخصوم' is strictly for balance sheet items (what you owe), not 'مصاريف' (Maṣārīf - expenses), which are income statement items (what you spend).

Another common mistake is the pluralization of adjectives. Since Khuṣūm is a non-human plural, the adjective should ideally be feminine singular (e.g., الخصوم المتداولة - al-khuṣūm al-mutadāwalah). Some learners try to make the adjective plural, which sounds unnatural in professional Arabic. Additionally, using 'Khuṣūm' to describe a personal debt to a friend (e.g., 'I have a liability to Ahmad') would be seen as overly formal or even bizarre. In that case, use 'Dayn' (دَيْن). Understanding these nuances will prevent you from sounding like a machine translation and help you communicate with the precision required in a professional setting. Always double-check if you are talking about a 'discount' or a 'debt' before choosing between Khuṣūmāt and Khuṣūm.

In the rich landscape of Arabic financial terminology, خصوم is the standard, but there are several synonyms and related terms you should know to build a full vocabulary. Depending on the region or the specific type of debt, other words might be more appropriate.

Maṭlūbāt (مطلوبات): Literally 'requirements' or 'things asked for.' This is the most common direct synonym for 'liabilities.' Many Gulf banks and Levantine companies use 'المطلوبات' instead of 'الخصوم' on their balance sheets. They are 100% interchangeable in accounting.

Diyūn (ديون): The general word for 'debts.' Use this for personal debts, national debt, or when speaking generally about owing money. 'Khuṣūm' is more technical and corporate.

تستخدم بعض الدول مصطلح المطلوبات بدلاً من الخصوم. (Some countries use the term 'liabilities/requirements' instead of 'liabilities/opponents'.)

الدائنون هم الجهات التي تدين لها بالخصوم. (Creditors are the entities to whom you owe liabilities.)

الالتزامات المالية هي مرادف آخر للخصوم. (Financial obligations are another synonym for liabilities.)

هل نستخدم الخصوم أم الالتزامات في هذا التقرير؟ (Should we use 'liabilities' or 'obligations' in this report?)

تعتبر الخصوم جزءاً من المركز المالي. (Liabilities are part of the financial position.)

Iltizāmāt (التزامات): Meaning 'obligations' or 'commitments.' This is often used in legal contexts or to describe general responsibilities that aren't necessarily monetary but have financial impact. In modern accounting, 'الالتزامات' is increasingly replacing 'الخصوم' in some standards to avoid the 'opponent' connotation.

When comparing these terms, remember that Khuṣūm is the most 'classical' accounting term. If you are looking at an older textbook or a traditional balance sheet layout, Khuṣūm will be there. If you are reading a modern sustainability report or a legal contract, you might see Iltizāmāt. Understanding that Khuṣūm, Maṭlūbāt, and Iltizāmāt all point to the same concept of 'liabilities' will make you a much more versatile and sophisticated Arabic speaker in professional circles. It also helps you realize that while the words change, the underlying accounting principles remain the same across the Arab world.

How Formal Is It?

正式

"تلتزم الشركة بسداد كافة الخصوم في مواعيدها."

中性

"علينا مراجعة الخصوم قبل أخذ قرض جديد."

非正式

"الخصوم زادت علينا كثير يا جماعة."

Child friendly

"الخصوم هي الفلوس اللي لازم نرجعها للناس."

俚语

"الخصوم واكلة الأرباح."

趣味小知识

The jump from 'opponent' to 'liability' happened because a liability is a claim that 'stands against' the assets of a person or company. It is literally a 'financial opponent' on the balance sheet!

发音指南

UK /xu.sˤuːm/

US /xu.sˤuːm/

The stress is on the second syllable: khu-SŪM.

押韵词

رسوم (Rusūm - fees) علوم (Ulūm - sciences) نجوم (Nujūm - stars) غيوم (Ghuyūm - clouds) سموم (Sumūm - poisons) هموم (Humūm - worries) قدوم (Qudūm - arrival) صوم (Ṣawm - fasting - partial rhyme)

常见错误

Pronouncing 'kh' as a soft 'k'.
Pronouncing 'ṣ' as a light English 's' (making it sound like 'khusūm', which is incorrect).
Shortening the long 'ū' sound.
Confusing the pronunciation with 'khuṣūmāt' (adding an extra 'āt' at the end).
Swapping the 'ṣ' with 's' and changing the meaning.

难度评级

阅读 4/5

Easy to recognize in context, but looks similar to 'discounts'.

写作 5/5

Requires correct spelling of the 'Ṣād' and 'Waw'.

口语 6/5

The emphatic 'Ṣ' and 'Kh' sounds are tricky for beginners.

听力 5/5

Must distinguish from 'khuṣūmāt' in fast speech.

接下来学什么

前置知识

مال (Money) شركة (Company) دين (Debt) حساب (Account) دفع (To pay)

接下来学习

أصول (Assets) ميزانية (Balance Sheet) سيولة (Liquidity) قرض (Loan) إفلاس (Bankruptcy)

高级

اهتلاك (Depreciation) تدفقات نقدية (Cash flows) حقوق المساهمين (Shareholders' equity)

需要掌握的语法

Non-human Plural Agreement

الخصوم كبيرة (not كبار).

Broken Plural Structure

خصم -> خصوم (Pattern: Fu'ūl).

Iḍāfa Construction

خصوم الشركة (The company's liabilities).

Definite Article with Adjectives

الخصوم المتداولة (Both take 'Al-').

Prepositional Usage

الزيادة في الخصوم (The increase in liabilities).

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按水平分级的例句

الشركة لها خصوم.

The company has liabilities.

Simple subject-predicate sentence.

هذه خصوم كبيرة.

These are large liabilities.

Use of feminine singular adjective 'kabīrah' for plural 'khuṣūm'.

أين الخصوم في الورقة؟

Where are the liabilities on the paper?

Interrogative sentence.

الخصوم هي ديون.

Liabilities are debts.

Defining a term using 'hiya'.

ليس لدينا خصوم.

We don't have liabilities.

Negation using 'laysa'.

الخصوم تزيد.

Liabilities are increasing.

Present tense verb agreement.

أريد معرفة الخصوم.

I want to know the liabilities.

Verb + infinitive construction.

الخصوم تحت الأصول.

Liabilities are under assets.

Prepositional phrase.

الخصوم المتداولة يجب دفعها قريباً.

Current liabilities must be paid soon.

Adjective 'mutadāwalah' modifies 'khuṣūm'.

تحتاج الشركة إلى تقليل الخصوم.

The company needs to reduce liabilities.

Verb 'taḥtāj' followed by 'ilā'.

الخصوم هي جزء من الميزانية.

Liabilities are part of the balance sheet.

Genitive construction (Mizāniyyah).

هل هذه الخصوم طويلة الأجل؟

Are these liabilities long-term?

Compound adjective 'ṭawīlat al-ajal'.

سجل المحاسب الخصوم الجديدة.

The accountant recorded the new liabilities.

Past tense verb 'sajjala'.

زادت الخصوم هذا الشهر.

Liabilities increased this month.

Feminine singular verb 'zādat' for non-human plural.

لا تشمل هذه القائمة كل الخصوم.

This list does not include all liabilities.

Negation with 'lā' and 'tashmal'.

يجب مراجعة الخصوم بدقة.

Liabilities must be reviewed accurately.

Passive-like construction with 'yujab'.

تجاوزت الخصوم إجمالي الأصول في الشركة المتعثرة.

Liabilities exceeded total assets in the struggling company.

Active verb with direct objects.

يعتبر القرض البنكي من الخصوم غير المتداولة.

A bank loan is considered a non-current liability.

Use of 'yu'tabar' (is considered).

تؤثر الخصوم المرتفعة على سمعة الشركة.

High liabilities affect the company's reputation.

Verb 'tu'aththir' followed by 'ala'.

علينا سداد الخصوم قبل نهاية العام.

We must pay off the liabilities before the end of the year.

Obligation with 'alaynā'.

يتم تصنيف الخصوم حسب تاريخ استحقاقها.

Liabilities are classified according to their maturity date.

Passive construction with 'yatammu'.

الخصوم هي الالتزامات المالية تجاه الآخرين.

Liabilities are financial obligations toward others.

Formal definition structure.

انخفضت الخصوم بفضل الإدارة الجيدة.

Liabilities decreased thanks to good management.

Prepositional phrase 'bi-faḍl'.

هل الخصوم تتضمن حقوق المساهمين؟

Do liabilities include shareholders' equity?

Question about accounting categories.

يجب الإفصاح عن كافة الخصوم في القوائم المالية.

All liabilities must be disclosed in the financial statements.

Masdar 'ifṣāḥ' (disclosure).

تساعد إعادة هيكلة الخصوم في تجنب الإفلاس.

Restructuring liabilities helps in avoiding bankruptcy.

Complex subject phrase.

تمثل الخصوم المصادر الخارجية لتمويل الأصول.

Liabilities represent external sources for financing assets.

Technical financial description.

تعتمد نسبة السيولة على حجم الخصوم المتداولة.

The liquidity ratio depends on the volume of current liabilities.

Verb 'ta'tamid' with 'ala'.

الخصوم الضريبية هي مبالغ مستحقة للحكومة.

Tax liabilities are amounts due to the government.

Specific accounting term 'khuṣūm ḍarībiyyah'.

يؤدي تراكم الخصوم إلى زيادة المخاطر المالية.

Accumulation of liabilities leads to increased financial risks.

Causal construction 'yu'addī ilā'.

قامت الشركة بتحويل بعض الخصوم إلى أسهم.

The company converted some liabilities into shares.

Past tense 'qāmat bi-' construction.

تخضع الخصوم للتدقيق من قبل مراجع الحسابات.

Liabilities are subject to auditing by the auditor.

Passive-like 'takhḍa' li-' (subject to).

تعتبر الخصوم المحتملة من أصعب البنود في التقدير المحاسبي.

Contingent liabilities are considered among the most difficult items in accounting estimation.

Superlative 'aṣ'ab'.

ينص العقد على تحمل الطرف الثاني لكافة الخصوم الناشئة.

The contract stipulates that the second party bears all arising liabilities.

Legal verb 'yanuṣṣu' (stipulates).

تؤثر تقلبات العملة على قيمة الخصوم المقومة بالدولار.

Currency fluctuations affect the value of dollar-denominated liabilities.

Passive participle 'muqawwamah' (denominated).

يجب التمييز بين الخصوم الحقيقية والخصوم التقديرية.

A distinction must be made between real liabilities and estimated liabilities.

Masdar 'tamyīz' (distinction).

تتطلب المعايير الدولية اعترافاً فورياً بالخصوم المتوقعة.

International standards require immediate recognition of expected liabilities.

Formal requirement phrasing.

أدت السياسة النقدية التوسعية إلى زيادة الخصوم السيادية.

The expansionary monetary policy led to an increase in sovereign liabilities.

Advanced economic terminology.

تسعى الشركة لخفض تكلفة خدمة الخصوم.

The company seeks to lower the cost of servicing liabilities.

Technical term 'khidmet al-khuṣūm' (debt servicing).

تتأثر حقوق الملكية بشكل مباشر بأي تغير في إجمالي الخصوم.

Equity is directly affected by any change in total liabilities.

Direct influence 'bi-shakl mubāshir'.

تتجلى براعة المدير المالي في موازنة الخصوم مع التدفقات النقدية.

The financial manager's ingenuity is evident in balancing liabilities with cash flows.

Eloquence with 'tatajallā' (is manifested).

يعد تضخم الخصوم قصيرة الأجل مؤشراً على اختلال الهيكل التمويلي.

The inflation of short-term liabilities is an indicator of an imbalance in the financing structure.

Complex analytical sentence.

تفرض التشريعات الجديدة قيوداً صارمة على الخصوم العارضة.

New legislation imposes strict restrictions on incidental liabilities.

Legal terminology 'khuṣūm 'āriḍah'.

إن استدامة النمو تتطلب إدارة حصيفة للخصوم والالتزامات.

Growth sustainability requires prudent management of liabilities and obligations.

Use of 'Inna' for emphasis.

تؤدي الفجوة بين الأصول والخصوم إلى مخاطر سعر الفائدة.

The gap between assets and liabilities leads to interest rate risks.

Economic risk analysis.

يتم تحليل الخصوم من منظور الملاءة المالية والسيولة النقدية.

Liabilities are analyzed from the perspective of financial solvency and cash liquidity.

Formal 'min manẓūr' (from the perspective of).

تعتبر الخصوم الضمنية في الموازنة العامة تحدياً للاستقرار الاقتصادي.

Implicit liabilities in the general budget are a challenge to economic stability.

Advanced fiscal terminology.

تتطلب عمليات الاستحواذ تدقيقاً نافياً للجهالة لكافة الخصوم.

Acquisition processes require due diligence for all liabilities.

Idiomatic legal term 'tadqīq nāfī lil-jahālah'.

常见搭配

خصوم متداولة

خصوم غير متداولة

إجمالي الخصوم

خصوم محتملة

إعادة هيكلة الخصوم

خصوم ضريبية

خدمة الخصوم

خصوم ثابتة

تغطية الخصوم

زيادة الخصوم

常用短语

الخصوم والأصول

— Liabilities and Assets; the two sides of a balance sheet.

يجب توازن الخصوم والأصول.

قائمة الخصوم

— The list of liabilities in a financial report.

راجع قائمة الخصوم في التقرير السنوي.

نسبة الخصوم إلى الأصول

— Debt-to-asset ratio.

نسبة الخصوم إلى الأصول مرتفعة بشكل مقلق.

تسوية الخصوم

— Settling or paying off liabilities.

تمت تسوية كافة الخصوم بنجاح.

إدارة الخصوم

— Liability management.

إدارة الخصوم تتطلب خبرة مالية.

خصوم قصيرة الأجل

— Short-term liabilities.

تعتبر الرواتب المستحقة خصوماً قصيرة الأجل.

خصوم طويلة الأجل

— Long-term liabilities.

السندات هي نوع من الخصوم طويلة الأجل.

الخصوم المتوقعة

— Expected or forecasted liabilities.

يجب التخطيط للخصوم المتوقعة في المستقبل.

تحليل الخصوم

— Analyzing liabilities.

تحليل الخصوم يكشف نقاط الضعف.

الخصوم القانونية

— Legal liabilities.

الشركة تواجه خصوماً قانونية بسبب الحادث.

容易混淆的词

خصوم vs خصومات

Means 'discounts'. Very common confusion for beginners.

خصوم vs أصول

Means 'assets', the direct opposite.

خصوم vs خصام

Means 'quarrel' or 'feud', related root but different concept.

习语与表达

"غارق في الخصوم"

— To be drowning in liabilities/debts.

المشروع الجديد غارق في الخصوم منذ بدايته.

Informal/Metaphorical

"تجاوزت الخصوم الأصول"

— When liabilities exceed assets (insolvency).

عندما تتجاوز الخصوم الأصول، يجب إعلان الإفلاس.

Technical/Idiomatic

"الخصوم تلاحق الشركة"

— Liabilities are 'chasing' the company (constant pressure).

الخصوم تلاحق الشركة في كل مكان.

Journalistic

"تصفية الخصوم"

— Liquidation or clearing of all debts.

بدأت عملية تصفية الخصوم قبل الإغلاق.

Formal

"ثقل الخصوم"

— The weight/burden of liabilities.

ثقل الخصوم يمنع الشركة من التوسع.

Literary

"خصوم لا تنتهي"

— Endless liabilities.

نحن في دوامة من خصوم لا تنتهي.

Informal

"تحت وطأة الخصوم"

— Under the pressure of liabilities.

تنهار المؤسسة تحت وطأة الخصوم.

Formal/Literary

"ميزانية متوازنة الخصوم"

— A balance sheet where liabilities are well-managed.

نسعى للوصول إلى ميزانية متوازنة الخصوم.

Professional

"الخصوم هي العدو"

— Liabilities are the enemy (playing on the dual meaning).

في عالم المال، الخصوم هي العدو الأول.

Metaphorical

"تجميد الخصوم"

— Freezing liabilities (legal/financial freeze).

أصدرت المحكمة قراراً بتجميد الخصوم.

Legal

容易混淆

خصوم vs خصومات

Similar sound and same root.

Khuṣūm refers to debts/liabilities. Khuṣūmāt refers to price reductions or deductions.

المحل يقدم خصومات، لكن الشركة عليها خصوم.

خصوم vs مطلوبات

It is a synonym.

No real difference in meaning, but 'Maṭlūbāt' is more common in some regions.

الخصوم والمطلوبات وجهان لعملة واحدة.

خصوم vs التزامات

It is a synonym.

Iltizāmāt is broader and includes legal duties, while Khuṣūm is strictly financial.

الخصوم جزء من الالتزامات المالية.

خصوم vs أصول

Usually mentioned together.

Aṣūl is what you own; Khuṣūm is what you owe.

الأصول تساوي الخصوم زائد حقوق الملكية.

خصوم vs ديون

Same general concept.

Diyūn is general debt; Khuṣūm is the technical accounting term for liabilities.

الديون الشخصية لا تسمى خصوماً عادة.

句型

الشركة عندها [خصوم].

الشركة عندها خصوم.

هذه [خصوم] [adjective].

هذه خصوم كبيرة.

يجب علينا [verb] الـ[خصوم].

يجب علينا سداد الخصوم.

تعتبر الـ[خصوم] من الـ[category].

تعتبر الخصوم من الالتزامات المالية.

أدت الـ[cause] إلى [result] في الـ[خصوم].

أدت القروض إلى زيادة في الخصوم.

يتم [verb] الـ[خصوم] من أجل [purpose].

يتم تحليل الخصوم من أجل التقييم.

تتجلى [quality] في إدارة الـ[خصوم].

تتجلى الحكمة في إدارة الخصوم.

إن [concept] يتطلب [requirement] الـ[خصوم].

إن الاستقرار يتطلب خفض الخصوم.

词族

名词

动词

形容词

如何使用

frequency

Highly frequent in business and economics, low in daily life.

常见错误

Using 'Khuṣūm' for store discounts. → Khuṣūmāt (خصومات)
Khuṣūm is for debt; Khuṣūmāt is for sales.
Saying 'Khuṣūm kibaar' (large liabilities). → Khuṣūm kabīrah (خصوم كبيرة)
Non-human plurals take feminine singular adjectives.
Confusing 'Khuṣūm' with 'Aṣūl'. → Khuṣūm is what you owe; Aṣūl is what you have.
Beginners often flip the two sides of the balance sheet.
Using 'Khaṣm' (singular) for a liability. → Khuṣūm (plural)
In accounting, the section is always referred to in the plural.
Misspelling 'خصوم' as 'خسوم'. → خصوم
The letter 'Ṣād' (ص) is essential; 'Sīn' (س) is a different sound.

小贴士

Agreement

Always treat 'Khuṣūm' as feminine singular for adjectives: 'Khuṣūm kabīrah'.

The Root

Remember the root Kh-S-M relates to 'standing against'. Liabilities stand against assets.

Balance Sheets

When reading a balance sheet, look for 'الخصوم' on the left or bottom side.

The Ṣād

Make sure the 'Ṣ' (ص) is heavy. A light 'S' changes the meaning.

News

If you hear 'Khuṣūm' on business news, it 100% means liabilities.

Spelling

Don't forget the 'Waw'—it's 'Khu-ṣū-m'.

Synonyms

Be ready to hear 'Maṭlūbāt' in Jordan or Lebanon for the same thing.

Lawsuits

In a court, 'Khuṣūm' are the parties suing each other.

Memory Hack

Liabilities are 'financial opponents'.

Avoid Slang

Don't use this word in a casual street setting; it's too formal.

记住它

记忆技巧

Imagine your **Khu-ṣūm** (Liabilities) as **Khaṣm** (Enemies) that are trying to take away your **Aṣūl** (Assets). You need to defeat your 'enemies' by paying them off!

视觉联想

Picture a balance scale. On one side are gold coins (Assets). On the other side is a group of angry people (Opponents/Liabilities) demanding payment. The angry people are the 'Khuṣūm'.

Word Web

Finance Debt Balance Sheet Opponents Accounting Liabilities Business Payable

挑战

Try to find the 'Khuṣūm' section in an Arabic financial report for a company like STC or Etisalat. Write down three sub-categories you find there.

词源

Derived from the Arabic root Kh-S-M (خ-ص-م). This root historically relates to the act of disputing, litigating, or standing against another party. In classical Arabic, it primarily referred to an adversary or an opponent in a legal case.

原始含义： Opponent or adversary in a dispute.

Semitic (Arabic)

文化背景

Be careful using the word outside of finance; calling someone a 'khaṣm' (singular of khuṣūm) implies they are your enemy.

English speakers often use 'liabilities' for both money and a person who is a 'burden.' In Arabic, 'khuṣūm' is strictly for money or legal opponents, not for a person who is a social burden (for that, use 'v'عبء' - 'ib').

The term appears frequently in the works of Arab economists like Talal Abu-Ghazaleh. Mentioned in every Arabic translation of International Accounting Standards. Used in legal codes across the Middle East regarding bankruptcy.

在生活中练习

真实语境

Accounting

الخصوم المتداولة
الخصوم غير المتداولة
تسجيل الخصوم
إجمالي الخصوم

Banking

نسبة الخصوم
تغطية الخصوم
الخصوم البنكية
جدولة الخصوم

Legal

الخصوم القانونية
الخصوم الناشئة
تحمل الخصوم
الخصوم المحتملة

Business News

ارتفاع الخصوم
تراجع الخصوم
أزمة خصوم
إعادة هيكلة الخصوم

Education

تعريف الخصوم
أنواع الخصوم
الفرق بين الخصوم والأصول
معادلة الخصوم

对话开场白

"كيف تدير شركتك الخصوم المتداولة في ظل هذه الأزمة؟"

"هل تعتقد أن زيادة الخصوم هي دائماً علامة سيئة؟"

"ما هي أهم بنود الخصوم في ميزانية العام الماضي؟"

"هل يمكننا تحويل بعض الخصوم إلى حقوق ملكية؟"

"كيف أثرت أسعار الفائدة على تكلفة خدمة الخصوم لديكم؟"

日记主题

تخيل أنك مدير مالي، اكتب خطة لتقليل الخصوم طويلة الأجل لشركتك.

اشرح الفرق بين الخصوم والديون الشخصية من وجهة نظرك.

اكتب عن تجربة افتراضية تجاوزت فيها الخصوم الأصول وكيف حللت المشكلة.

لماذا يعتبر الإفصاح عن الخصوم أمراً حيوياً للشفافية المالية؟

قارن بين 'الخصوم' و 'المطلوبات' في السياق المحاسبي العربي.

常见问题

10 个问题

The singular is 'Khaṣm' (خصم). In accounting, the singular usually means a discount, while the plural means liabilities.

Technically yes, but in Arabic, people use 'Dayn' (دَيْن) for personal debts. 'Khuṣūm' is used for business accounting.

Khuṣūm (خصوم) means liabilities (money owed). Khuṣūmāt (خصومات) means discounts (money off).

It is a masculine plural, but as a non-human plural, it usually takes feminine singular adjectives (e.g., الخصوم المتداولة).

It is 'الخصوم المتداولة' (Al-Khuṣūm al-Mutadāwalah).

It is 'الخصوم طويلة الأجل' (Al-Khuṣūm ṭawīlat al-ajal) or 'الخصوم غير المتداولة'.

Yes, in a general or legal context, 'Khuṣūm' can mean opponents or adversaries.

It depends on the country. 'Khuṣūm' is very traditional in Egypt and Saudi, while 'Maṭlūbāt' is common in the Gulf and Levant.

Accrued interest is a liability (خصوم), but the interest rate itself is 'Fā'idah' (فائدة).

Because a liability is a claim that someone else has 'against' you, effectively creating a potential dispute until paid.

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