It is known that a number of research works are devoted to Arabic and Persian words entered the Kazakh language through a number of ways, as well as phonetic, semantic changes. Arabic and Persian words, which entered our language through written and oral language, were also registered in the dictionary of the Kazakh literary language, and their definition was opened.Some words have become so ingrained in our language that they are no longer recognized.The main task of lexicographers and linguists is to provide linguistic information about the ways in which such words undergo phonetic changes, to register and improve them in the dictionary, which will be formed in the new alphabet.In this article, the author analyzes the phonetic assimilation and semantic change of borrowed units, along with this, suggests methods for introducing borrowed words into the dictionary of new Latin graphics.