| No. | English | Farsi | Pashto | Subject |
|---|---|---|---|---|
| 511 | amortizable amount: the cost of an intangible asset less any residual value. Used to determine the amount of amortization expense. | - | - | Accounting |
| 512 | additions and improvements: changes that are made to increase the useful life, and improve the operating and producing capacity of property, plant and equipment. | - | - | Accounting |
| 513 | receivables turnover ratio: net credit sales divided by average accounts receivable. Indicates how fast accounts receivable are being paid, that is, how efficiently a company manages its credit policy. Represents a short-term liquidity measure. | - | - | Accounting |
| 514 | trade accounts receivable: accounts receivable that arise from regular operations. | - | - | Accounting |
| 515 | promissory note: a written promise to pay a certain amount of money on a certain date. Usually comes with a stated interest rate. | - | - | Accounting |
| 516 | dishonoured note: a note that is not fully settled by its maturity date | - | - | Accounting |
| 517 | collection period: 365 days divided by the receivables turnover. Indicates how many days, on average, accounts receivable are outstanding. | - | - | Accounting |
| 518 | carrying amount of accounts receivable: the total amount of accounts receivable less the allowance for uncollectible accounts. it is the net realizable value, which is the amount that should be reported on the financial statements for accounts receivable. | - | - | Accounting |
| 519 | bad debt expense: uncollectible accounts are charged to this expense. | - | - | Accounting |
| 520 | allowance for doubtful accounts: an account that includes the accounts receivable where there is uncertainty over whether the debt will be paid. This is a contra-asset account, that is deducted from accounts receivable to determine its carrying amount. | - | - | Accounting |
| 521 | aging schedule of accounts receivable: a list of all the accounts receivable amounts divided into the lengths of time the amounts have been outstanding. Usually based on 30, 60, 90 days, and over 90 days. | - | - | Accounting |
| 522 | accounts receivable: amounts owing to the company for goods or services purchased on credit. Has a normal debit balance. | - | - | Accounting |
| 523 | petty cash fund: a limited amount of cash set aside to pay relatively small invoices. | - | - | Accounting |
| 524 | cash equivalents: short-term investments that are highly liquid (have a maturity date of less than three months) and generally are not susceptible to changes in the market. | - | - | Accounting |
| 525 | bank reconciliation: the process of comparing the balance in the bank account and the balance in the company's cash account, and identifying all items that are causing a difference. | - | - | Accounting |