| No. | English | Farsi | Pashto | Subject |
|---|---|---|---|---|
| 466 | accrued expense: an expense that has been incurred, but has not been recorded in the accounting records. | - | - | Accounting |
| 467 | accounting rate of return: a simple measure of profitability; ARR = average annual accounting profit divided by total investment | - | - | Accounting |
| 468 | absorption costing: product costing that includes direct materials, direct labour, and variable and fixed manufacturing overhead. | - | - | Accounting |
| 469 | abnormal spoilage: an amount of spoilage that is considered more than what would normally produced during normal operations | - | - | Accounting |
| 470 | performance obligation: an obligation arising from a contract between parties to provide goods or services (transfer economic resources) by a specific date. | - | - | Accounting |
| 471 | material error: an error in the financial statements that could influence a decision by an informed user. | - | - | Accounting |
| 472 | materiality: ability to influence a decision of an informed user of the financial statements | - | - | Accounting |
| 473 | elements of financial statements: assets, liabilities, equity, revenue and expenses. | - | - | Accounting |
| 474 | de-recognition: removing an asset account and all related accounts from the accounting records when it is retired or disposed of (e.g. asset account and accumulated depreciation--asset account). | - | - | Accounting |
| 475 | cost constraint: the conditions that make the costs required to perform a certain activity greater than the benefits that can be gained. | - | - | Accounting |
| 476 | product warranties: obligations by the seller to the buyer to repair or replace a product if it not operating as it is supposed to, or is defective. | - | - | Accounting |
| 477 | prime rate: the interest rate charged by the banks to their best customers. | - | - | Accounting |
| 478 | operating line of credit: a bank loan that has been approved by the bank, sometimes without collateral. Amounts can be borrowed when needed, but only to the maximum approved by the lender. | - | - | Accounting |
| 479 | determinable liability: a liability for which the existence, amount and timing of the obligation are known with certainty. | - | - | Accounting |
| 480 | customer loyalty programs: programs that provide rewards (e.g. money, discounts on merchandise or services) for people that are frequent customers. | - | - | Accounting |