| No. | English | Farsi | Pashto | Subject |
|---|---|---|---|---|
| 226 | direct materials quantity (usage) variance: difference between the (standard cost per unit x the actual quantity used) and the (standard cost per unit x the standard amount allowed for production at that level); simplified, it is the standard cost x (the actual quantity used minus the standard quantity allowed). | - | - | Accounting |
| 227 | direct materials efficiency (price) variance: the difference between (the actual price per unit x the actual amount of material used [or purchased]) and (the standard price per unit x actual amount of material used [or purchased]). Simplified, it is the actual amount of material used (or purchased) x (the actual price per unit minus the standard price per unit). | - | - | Accounting |
| 228 | direct materials: items of direct material that have not been taken into production. | - | - | Accounting |
| 229 | direct materials: are the materials used in the production of an item that can be traced directly to that item (e.g. buttons sewed on a custom-tailored coat). | - | - | Accounting |
| 230 | direct labour rate (price) variance: the difference between (the actual rate x the actual hours worked) and (the standard rate x the actual hours worked). Simplified, it is the actual number of hours worked x (actual rate minus standard rate). | - | - | Accounting |
| 231 | direct costing: a method of product costing by which product costs include direct materials, direct labour and variable manufacturing overhead. Fixed manufacturing overhead is treated as a period cost. | - | - | Accounting |
| 232 | direct labour efficiency (quantity) variance: the difference between (the standard cost x the actual labour hours used during a period) and (the standard cost x the hours allowed for the same period); simplified, it is standard cost per hour x (actual hours used less standard hours allowed). | - | - | Accounting |
| 233 | direct cost: a cost that can be directly attributable to its cost object (e.g. direct materials--in an automobile plant, tires can be traced to the specific automobile on which they were installed). With the current sophisticated software, more and more items can be classified as direct, making the actual costing process much more accurate. | - | - | Accounting |
| 234 | direct allocation method: a method for allocating the costs of service/support departments to the operating (revenue-producing) departments; follows the matching principle--matching revenue with expenses incurred to produce that revenue in the same period. | - | - | Accounting |
| 235 | deposits in transit: bank deposits that have been recorded in the books but have not reached the bank; a situation that often arises at month end and is identified when preparing the monthly bank reconciliation. | - | - | Accounting |
| 236 | departmental overhead rate: as opposed to plant-wide overhead rate; a rate for allocating overhead that is specific to a department; results in a more accurate allocation of overhead because the rate depends on the actual cost driver for the department (e.g. machine hours vs. direct labour hours). | - | - | Accounting |
| 237 | deferred income taxes: a liability that arises when the tax expense calculated based on the government taxation law is different from the tax expense calculated according to GAAP (generally accepted accounting principles). | - | - | Accounting |
| 238 | declaration date: the date the board of directors announces the payment of dividends. | - | - | Accounting |
| 239 | decentralization: the process of transferring authority and decision-making from the top-level single body of management to lower-level departments or divisions that are closer to the situations that require decisions. | - | - | Accounting |
| 240 | debt to total asset ratio: indicates what percentage of assets are being financed by credit; calculated by dividing total liabilities by total assets; measures financial leverage. | - | - | Accounting |