| No. | English | Farsi | Pashto | Subject |
|---|---|---|---|---|
| 256 | contributed capital: the amount that shareholders have paid to the company for the outstanding shares; also called paid-in capital. | - | - | Accounting |
| 257 | contractual interest rate: the percentage rate of interest that is included in the terms of a note or bond payable; defines the amount of interest obligation for each period. | - | - | Accounting |
| 258 | constraints: limitations and guidelines that influence the interpretation of accounting principles and assumptions (e.g. the cost/benefit application to materiality). | - | - | Accounting |
| 259 | consolidated financial statements (IFRS): financial statements that present the assets, liabilities, equity, income, expenses and cash flows of a parent and its subsidiaries as those of a single economic entity. | - | - | Accounting |
| 260 | condensed financial statements: statements presented in summary format, with very little detail; provides a general overview for the reader. | - | - | Accounting |
| 261 | other comprehensive income: gains, losses, revenues and expenses that are unrealized and are not recognized as net income (e.g. unrealized holding gains or losses on investments, and gains or losses from foreign currency exchange). | - | - | Accounting |
| 262 | compound interest: is interest that is calculated on the principal plus any interest already earned. For example, interest on $1,000 at 10% is $100 for the first year; this interest is then added to the principal, so interest for the second period is 10% x $1,100, and so on. | - | - | Accounting |
| 263 | comparative financial statements: a set of financial statements that shows results for more than one period. | - | - | Accounting |
| 264 | common stock: stocks (shares) represents ownership in a company; the basic rights that common shares have include (1) to share in the profits or losses, (2) to a say in the management of the corporation, i.e. vote for the board of directors, and (3) to share in the assets upon liquidation. Generally, common shares also include the right to share proportionately in any new share issues of the same class. | - | - | Accounting |
| 265 | common costs: a cost that is shared by more than one product, department, or division; or is a cost of the whole company; there is no direct correlation between the cost and the cost object. | - | - | Accounting |
| 266 | commitments: promises or obligations to transfer economic resources that must be fulfilled at risk of penalty; those relevant to the current accounting period must be recorded as liabilities and in the notes; those that are relevant to future accounting periods are disclosed in the notes to the financial statements. | - | - | Accounting |
| 267 | closely-held corporation: a corporation where all the shares are held by very few investors (usually related, such as family members) who will hold the shares for a long time; as a result there is limited active trading. | - | - | Accounting |
| 268 | classified balance sheet: a balance sheet that has items grouped together in like categories such as current assets, long-term liabilities; provides more detail and makes it easier to retrieve information from the balance sheet. | - | - | Accounting |
| 269 | change in accounting estimate: an adjustment to an estimate (e.g. useful life, uncollectible accounts) that may change the value of an asset or a liability; or change the accounting treatment for an asset or liability arising from new information. | - | - | Accounting |
| 270 | cash short and over: an account usually associated with a petty cash fund; records any differences between the total of the receipts honoured and the actual amount of cash paid out for those receipts. | - | - | Accounting |