| No. | English | Farsi | Pashto | Subject |
|---|---|---|---|---|
| 526 | bank overdraft: when a bank balance has a negative balance; the withdrawals/disbursements have exceeded the amount of cash available in the account. | - | - | Accounting |
| 527 | weighted-average: an inventory cost formula generally used for items that are indistinguishable and interchangeable. Cost of goods sold is based on an average per unit cost, determined by dividing the cost of goods available for sale by the number of items available for sale. | - | - | Accounting |
| 528 | specific identification: an inventory cost formula used when inventory items are easily distinguishable and not interchangeable. Cost of goods sold is made up of the specific cost of each product sold. | - | - | Accounting |
| 529 | net realizable value: the current selling price of an item less any costs incurred to sell it. Easy to determine if the item is currently available in the market. | - | - | Accounting |
| 530 | lower of cost and net realizable value (LCNRV): a method for valuing inventory for presentation in the financial statements. | - | - | Accounting |
| 531 | inventory turnover: the number of times inventory is sold, on average, during a period. Inventory turnover = cost of goods sold divided by average inventory. Average inventory = (beginning inventory + ending inventory) divided by 2. Indicates the short-term liquidity of the company. | - | - | Accounting |
| 532 | first-in, first-out (FIFO): an inventory cost formula that assumes the earliest items purchased are the first items sold. Cost of goods sold consists of the oldest items in inventory. | - | - | Accounting |
| 533 | days sales in inventory: a measure that indicates how long (average) items are held in inventory before they are sold. Days sales in inventory = 365 days divided by the inventory turnover ratio. | - | - | Accounting |
| 534 | consigned goods: goods that are being held for sale but are not the property of the seller (consignee). The person that owns the goods (consignor) receives the revenue from a sale (less commission to the consignee) after the sale is completed. | - | - | Accounting |
| 535 | 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 |
| 536 | 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 |
| 537 | quantity discount: a reduction in the price of an item given for large volume purchases. | - | - | Accounting |
| 538 | 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 |
| 539 | 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 |
| 540 | profit margin: profit divided by net sales; expressed as a percentage of sales. | - | - | Accounting |