Тут прочитал в вике:
‹kh›, in transcriptions of Indo-Aryan languages, represents the aspirated voiceless velar plosive ([kʰ]). For scores of other languages, it represents the voiceless velar fricative [x], for example in transcriptions of the letter ḥāʼ (خ) in standard Arabic, standard Persian, and Urdu, Cyrillic Х, х (Kha), Spanish j, etc. As the transcription of the letter Ḥet (ח) in Sephardic Hebrew, it represents the voiceless pharyngeal fricative [ħ]. It is also used to transcribe the Hebrew letter Kaf (כ) in instances when the letter is lenited. When transliterating Russian, Ukrainian, Belorussian and Bulgarian, all written only in the Cyrillic alphabet, the diagraph is equivalent to the Cyrillic letter Х.
И следую из этого хотел спросить почему Khorn переводиться как Кхорн, не как Хорн?