| No. | English | Farsi | Pashto | Subject |
|---|---|---|---|---|
| 451 | authorized number of shares: the maximum number of shares that can be issued by a company as set out in their articles of incorporation. | - | - | Accounting |
| 452 | audited financial statements: financial statements that have been examined by an independent auditor for any material errors; the auditor attests that the statements are a fair representation of the status and financial condition of the company. | - | - | Accounting |
| 453 | articles of incorporation: a document that contains basic information (name, address of the head office, number of shares authorized) that is submitted to the governing body in order to be incorporated. | - | - | Accounting |
| 454 | arm's length transaction: a business transaction between two or more parties (e.g. individuals, companies), where the parties are not related and are independent of each other. The parties have equal influence and are each acting in their own self-interest. | - | - | Accounting |
| 455 | applied overhead: the application of manufacturing overhead to products or jobs using a predetermined overhead rate times the actual activity. The predetermined overhead rate = Estimated total manufacturing overhead divided by the estimated total units of activity. Units of activity refers to the cost driver (e.g. machine hours, units of production or labour dollars). | - | - | Accounting |
| 456 | annuity in arrears: a series of equal payments (an annuity) where the payments are made at the end of the period. | - | - | Accounting |
| 457 | annuity in advance: an annuity (series of equal payments) where the payment must be made at the beginning of the period; also called an annuity due. | - | - | Accounting |
| 458 | annuity due: an annuity where the payment must be made at the beginning of the period. | - | - | Accounting |
| 459 | amortization of bond premium: occurs when a bond is sold for more than its face value. The difference between the proceeds and the face value (the premium) is systematically recorded as a reduction to interest expense, decreasing the carrying amount of the bond to its face value by maturity. | - | - | Accounting |
| 460 | amortization of bond discount: occurs when a bond is sold for less than face value. The difference between the proceeds and the face value is systematically recorded as interest expense, increasing the carrying amount of the bond to its face value by maturity. | - | - | Accounting |
| 461 | allocate: distribute costs to cost objects (e.g. a product, a division) using a base that may not be directly associated with production or service performance; such as allocating human resources department costs to other departments based on the number of personnel employed in each department. | - | - | Accounting |
| 462 | activity-based management: planning strategy and managing operations based on the information from activity-based costing. | - | - | Accounting |
| 463 | accumulated other comprehensive income: An account used under IFRS; includes any income that is not part of the normal operating income of the organization (e.g. unrealized gains/loss). Is presented as a separate line item under shareholders' equity. | - | - | Accounting |
| 464 | activity-based costing (ABC): a method of allocating costs to cost objects (e.g. a product, customer, service). Based on the assumption that activities create costs. The costs associated with the activities that were used or consumed by each object is allocated to that object. | - | - | Accounting |
| 465 | accrued revenue: revenue that has been earned but has not been recorded in the accounting records. | - | - | Accounting |