| No. | English | Farsi | Pashto | Subject |
|---|---|---|---|---|
| 211 | division: sometimes companies are divided into separate parts or segments to carry out a specific operation, produce a product, or to cover a geographical area. These are called divisions and while they may be autonomous, they are still a part of the business entity. | - | - | Accounting |
| 212 | dividends payable: a liability account where dividends that have been authorized but not paid are recorded; is classified as a current liability because generally dividends are paid within one year of their declaration. | - | - | Accounting |
| 213 | dividends in arrears: dividends on cumulative preferred shares that have not been declared or paid in a certain year; must be paid before any other dividends, once dividends are authorized. | - | - | Accounting |
| 214 | dividends declared: an account in which to record dividends authorized by the board but not yet paid. Reduces the Retained Earnings account. | - | - | Accounting |
| 215 | dividend yield: dividends as a percentage of the share price; is a good indicator of the return that can be expected in the future. It is important to understand the yield can change because of changes in the share price as well as changes in the dividends paid. | - | - | Accounting |
| 216 | dividend payout ratio: the ratio of cash dividends to net income; a measure of profitability; the formula changes if there are preferred shares outstanding, it becomes-- cash dividends paid to common shareholders divided by (net income minus preferred dividends). | - | - | Accounting |
| 217 | dividend payment date: there are three important dates associated with dividends: (1) the date the board of directors approves the dividend (the declaration date), (2) the date of record (who receives the dividend), and (3) the day the actual payment is made (the payment date). | - | - | Accounting |
| 218 | dividend declaration date: there are three important dates associated with dividends: (1) the date the board of directors approves the dividend (the declaration date), (2) the date of record (who receives the dividend), and (3) the payment date. | - | - | Accounting |
| 219 | dividend: distribution of a company's profits to the shareholders, subject to a number of legal considerations: it would create an insolvency situation, the dividend is approved by the board of directors, and it must comply with share obligations (e.g. pay dividends-in-arrears first). | - | - | Accounting |
| 220 | disposal of assets: refers to the removal of an asset and its associated accounts (accumulated depreciation) from the accounting records because (1) it is fully depreciated and is no longer used, (2) it has been sold, or (3) of unforeseen circumstances (e.g. theft, natural disaster). | - | - | Accounting |
| 221 | discounted cash flow: a method of valuing an investment by determining the present value of expected future cash flows. | - | - | Accounting |
| 222 | discount rate: the interest rate used when calculating present value. | - | - | Accounting |
| 223 | discontinued operations: a part of a company (segment, department, major product line) that has been shut down, disposed of or classified as held for sale; must be reported separately from ongoing operations on the financial statements. | - | - | Accounting |
| 224 | direct write-off method: only appropriate for small businesses with very few accounts receivable; when an account is deemed uncollectible, the amount is charged to Bad Debt Expense, and the receivable is removed from the books. There is no attempt to match the expense with the revenue. This method is not permitted under IFRS. | - | - | Accounting |
| 225 | direct method (for preparing the cash flow statement): uses the actual cash inflows and outflows when determining cash from operations, as opposed to converting the accrual basis of operating income to the cash basis. | - | - | Accounting |