Text: Subject: Add
No. English Farsi Pashto Subject
31 statement of comprehensive income: a financial statement that shows net income from operations and gains and losses that are not a result of operations or included on the income statement; shows changes in net equity. - - Accounting
32 statement of cash flows: a primary financial statement; shows where and how cash was generated and dispersed during the relevant accounting period, broken into three activity groups: operating, investing and financing; reconciles beginning cash balance to the ending cash balance on the statement of financial position. - - Accounting
33 standard costing: a system of accounting that uses budgeted or expected amounts instead of actual amounts to determine product cost; highlights variances when comparing actual to standard, which can aid management when making production decisions. - - Accounting
34 stakeholder: anyone who has an interest in the activities of an entity; someone who can influence and/or be influenced by the decisions of the entity; someone who is involved in or supports the organization's activities and successes. - - Accounting
35 split-off point: the point at which two or more distinct products appear from a common process. - - Accounting
36 sinking funds: money set aside on a regular basis to cover a large, one-time, future cash outflow (e.g. redeeming bonds). - - Accounting
37 setup costs: costs incurred to prepare equipment for processing a batch of units that are different from the previous batch; could include costs like cleaning, changing components, test runs, etc. - - Accounting
38 serial bond: bonds that have a number of maturity dates throughout the term of the bond; partial principal payments are required on each of the dates. - - Accounting
39 secured bond: a bond that is backed by collateral, usually assets, which will be handed over to the investor in case of a default. - - Accounting
40 salvage value: more commonly known as residual value; the estimated value of an asset at the end of its useful life. - - Accounting
41 sales mix: the amount of sales of each product being sold, expressed as a percentage of the total combined sales of all the products; important information when the products have different profit margins; could also be applied to services. - - Accounting
42 safety stock: extra units of inventory that are kept on hand in order to avoid stock outs; a buffer for times when unexpected events may disrupt the normal inventory flow (higher sales than usual, delivery problems). - - Accounting
43 revision of depreciation estimates: useful life and residual value are estimates used to determine the amount of depreciation for an asset; because these are estimates it is likely that new information may require a change in the estimate. This will cause a change in the depreciation rate, which will impact depreciation expense going forward. - - Accounting
44 revenue recognition: an accounting principle that requires revenue to be recognized in the period in which it is earned, not when the cash is received; based on the accrual approach to accounting and the matching principle. - - Accounting
45 return on shareholders' equity (ROE): a performance measure that shows how well a company is using the shareholders' investment to earn a profit; calculated by dividing net income by shareholders' equity. - - Accounting