| Subject | English | Arabic |
| comp., MS | functional currency unit | وحدة عملة وظيفية (A currency unit of a country/region in which a primary legal entity locates its business activities and in which it generates most of its revenue and expenses) |
| el. | functional unit | وحدة وظيفيّة |
| telecom. | functional unit | وحدة وظيفية |