| No. | English | Farsi | Pashto | Subject |
|---|---|---|---|---|
| 241 | debt-to-equity ratio: shows how much debt an entity has for each dollar of equity; Debt-to-equity ratio = Total liabilities / Total shareholders' equity; indicates the strength of its financial leverage. | - | - | Accounting |
| 242 | debenture bond: a bond that is not backed by collateral. | - | - | Accounting |
| 243 | date of record: any shareholders on the record date will be eligible for receiving dividends that have been declared. | - | - | Accounting |
| 244 | customer deposits: an amount received from a customer before the goods and services have been provided; recognized as a liability with an obligation to provide the goods and services (unearned revenue) or return the deposit to the customer (e.g. damage deposit on rental accommodation). | - | - | Accounting |
| 245 | current portion of long-term debt: the part of any long-term liability that is due within one year from the date of the statement of financial position; the amount is reclassified as a current liability. | - | - | Accounting |
| 246 | cumulative preferred shares: if the dividends are not paid on cumulative shares for one or more years consecutively, then that amount must be paid before any dividends can be distributed to other shareholders. | - | - | Accounting |
| 247 | debit memo: short for debit memorandum; a document from a supplier sent to a customer indicating their account has been increased (e.g. incremental charges); if the memo is from the bank, it indicates the balance in their account has been reduced (e.g. bank charges, NSF charges). | - | - | Accounting |
| 248 | credit memo: short for credit memorandum; issued by the seller to reduce the amount of an invoice as a result of a discount, return or refund. | - | - | Accounting |
| 249 | credit terms: payment terms given to someone who has been granted credit; usually includes any discounts for early payment, the due date, and the rate of interest to be charged on late payments (e.g. 2/10, net 30 means there is a 2% discount if the invoice is paid within 10 days and the customer has 30 days to pay the full amount). | - | - | Accounting |
| 250 | cost-volume-profit (CVP): a method for determining how changes in both costs and volumes will impact profit, including determining the break-even point. | - | - | Accounting |
| 251 | cost of carrying inventory: the costs associated with keeping inventory (e.g. storage, insurance, shrinkage and obsolescence). | - | - | Accounting |
| 252 | cost of capital: the average cost of a company's sources of financing (including all debt and equity instruments); considered to be the minimum rate of return that can be expected on any new projects. | - | - | Accounting |
| 253 | cost object: is any product, activity, department, service or customer for which costs are required and can be accumulated or assigned. | - | - | Accounting |
| 254 | cost centre: a department that is not directly generating revenue; costs are incurred in support of the other revenue producing departments and other support departments (e.g. human resources, accounting). | - | - | Accounting |
| 255 | cost behaviour: refers to the relationship between total cost and the level of activity of the cost driver. For example, total variable costs change in proportion to the changes in the cost driver; total fixed costs do not change with changes in the activity levels within a certain range; and mixed costs have a component of each. | - | - | Accounting |