| No. | English | Farsi | Pashto | Subject |
|---|---|---|---|---|
| 541 | FOB shipping point: ownership is transferred to the buyer when the goods are released to the shipper from the seller. The buyer is responsible for any costs incurred during transit (e.g. shipping costs, insurance, damages). | - | - | Accounting |
| 542 | FOB destination: ownership transfers from the seller to the buyer when the merchandise is accepted by the buyer at the requested destination. The seller is responsible for any costs incurred while the goods are in transit (e.g. shipping costs, insurance). | - | - | Accounting |
| 543 | cost of goods sold: the actual cost of the merchandise sold during the period. Cost of goods sold = beginning inventory + net purchases - ending inventory. | - | - | Accounting |
| 544 | cost of goods purchased: the actual cost of the merchandise purchased, plus freight-in, less any purchase returns and allowances. | - | - | Accounting |
| 545 | cost of goods available for sale: the goods on hand at the beginning of a period plus all the purchases during the period. Represents the cost of all the inventory that could be sold during the period. | - | - | Accounting |
| 546 | control account: an account in the general ledger that summarizes the entries in a subsidiary journal into one journal entry. | - | - | Accounting |
| 547 | contra-revenue account: an account with a debit balance that is deducted from revenue on the income statement (e.g. sales returns and allowances). | - | - | Accounting |
| 548 | working capital: a measure that indicates how financially stable a company is in the short-term. Working capital = current assets minus current liabilities. | - | - | Accounting |
| 549 | reversing entry: a journal entry prepared at the beginning of the period to reverse an adjusting (accrual) entry made in the previous period. | - | - | Accounting |
| 550 | property, plant and equipment (PP&E): tangible assets that are expected to have a long-life, and will be used regularly in business operations (e.g. factory facilities, manufacturing equipment, office furniture). Not intended for resale. | - | - | Accounting |
| 551 | post-closing trial balance: a trial balance prepared after the closing entries have been journalized and posted. | - | - | Accounting |
| 552 | operating cycle: the period between the initial outflow of cash, and through operations, converting it to cash inflows. (e.g. cash is used to purchase raw materials, raw materials are converted into inventory, inventory is sold to create accounts receivable, and accounts receivable is converted into cash). Sometimes called: from cash to cash. | - | - | Accounting |
| 553 | non-current liabilities: obligations that are not expected to be paid or discharged within the next year or the company's operating cycle (e.g. mortgages, bonds, notes payable) | - | - | Accounting |
| 554 | non-current assets: any assets that are not expected to be consumed, sold or converted to cash within the next year or a company's operating cycle. | - | - | Accounting |
| 555 | long-term investments: investments in long-term debt and equity instruments, primarily to earn interest and dividends, but also to recognize gains from market activity. Can also refer to investment in the equity of other companies for strategic control purposes. | - | - | Accounting |