| No. | English | Farsi | Pashto | Subject |
|---|---|---|---|---|
| 556 | 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 |
| 557 | working capital: a measure that indicates how financially stable a company is in the short-term. Working capital = current assets minus current liabilities. | - | - | Accounting |
| 558 | reversing entry: a journal entry prepared at the beginning of the period to reverse an adjusting (accrual) entry made in the previous period. | - | - | Accounting |
| 559 | 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 |
| 560 | post-closing trial balance: a trial balance prepared after the closing entries have been journalized and posted. | - | - | Accounting |
| 561 | 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 |
| 562 | 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 |
| 563 | 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 |
| 564 | 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 |
| 565 | liquidity: the ability of a company to pay its short-term obligations when they come due. | - | - | Accounting |
| 566 | intangible assets: assets that have no physical existence, but arise from the rights and privileges inherent in ownership (e.g. patents, trademarks, franchises). | - | - | Accounting |
| 567 | income summary: a temporary account used to summarize revenues and expenses prior to transferring the resulting profit/loss to the Equity account. | - | - | Accounting |
| 568 | goodwill: an intangible asset that is recognized only when a company is acquired by another company. Represents the difference between the amount paid and the fair value of the net assets purchased. | - | - | Accounting |
| 569 | current ratio: measures a company's ability to pay its current liabilities; a measure of short-term liquidity. Current ratio = current assets divided by current liabilities. | - | - | Accounting |
| 570 | normal credit balance: with liabilities and owner's equity being on the right side of the accounting equation, they have a credit (right-side) balance, meaning that credits will increase and debits will decrease the balance. Because revenues increase owner's equity, they have a normal credit balance as well. Assets = Liabilities + Owner's Equity | - | - | Accounting |