| No. | English | Farsi | Pashto | Subject |
|---|---|---|---|---|
| 526 | sales returns and allowances: acceptance of the return of an item or a reduction in the price, for merchandise that was unacceptable to the consumer. If the merchandise can be resold, it should be added back to inventory. | - | - | Accounting |
| 527 | sales discount: a reduction in the price charged by the seller if the customer settles the amount owing with a specified period of time; usually expressed as a percentage (e.g. 2% of the amount owing if paid within 10 days). | - | - | Accounting |
| 528 | quantity discount: a reduction in the price of an item given for large volume purchases. | - | - | Accounting |
| 529 | purchase returns and allowances: a cancellation of the sale if an item is returned, or a reduction in price, for merchandise that is not acceptable to the consumer. | - | - | Accounting |
| 530 | purchase discount: a percentage reduction of the amount owing if the buyer settles the accounts receivable within a specified time (e.g. 2% discount if paid within 15 days). | - | - | Accounting |
| 531 | profit margin: profit divided by net sales; expressed as a percentage of sales. | - | - | Accounting |
| 532 | profit from operations: gross profit less operating expenses. | - | - | Accounting |
| 533 | perpetual inventory system: a system of determining cost of goods sold by recording details of each inventory purchase and amount, and then assigning a cost to each item as it is sold. There are several methods that can be used to assign cost of goods sold: specific identification, first-in, first-out (FIFO) and weighted average. | - | - | Accounting |
| 534 | periodic inventory system: a system for determining cost of goods sold by recording only purchases during the period, and then deducting the ending inventory from cost of goods available for sale. A physical count of the inventory at the end of the period provides the ending inventory amount. | - | - | Accounting |
| 535 | operating expenses: expenses incurred to produce revenue that are not product costs. | - | - | Accounting |
| 536 | net sales: total sales less sales returns and allowances and sales discounts. | - | - | Accounting |
| 537 | net purchases: total cost of purchases less purchase returns and allowances and purchase discounts. | - | - | Accounting |
| 538 | gross sales: total sales before deducting sales returns and allowances and sales discounts. | - | - | Accounting |
| 539 | gross profit margin: gross profit percentage = gross profit divided by net sales. Expresses what percentage of sales was left after deducting the cost of goods sold; percentage of sales available to cover operating expenses and profit. | - | - | Accounting |
| 540 | gross profit: sales revenue less cost of goods sold. | - | - | Accounting |