| No. | English | Farsi | Pashto | Subject |
|---|---|---|---|---|
| 601 | statement of owner's equity: a financial statement that shows the changes in owner's equity over a specific period of time. | - | - | Accounting |
| 602 | revenues: The result of business activities performed to earn a profit (e.g. selling inventory, performing services). Revenue increases assets or decreases liabilities, and increases owner's equity. | - | - | Accounting |
| 603 | reporting entity concept: accounting for the activities of a business should be separate from the accounting activities of its owner and all other related businesses. | - | - | Accounting |
| 604 | relevance: a qualitative characteristic of accounting information that it will have an impact on decisions. | - | - | Accounting |
| 605 | profit: the amount remaining when revenues exceed expenses; increases owner's equity. | - | - | Accounting |
| 606 | prepaid expense: an asset that arises from paying for products and/or services in advance of being used (e.g. rent, insurance, supplies). | - | - | Accounting |
| 607 | periodicity concept: dividing economic activity into specific periods of time (e.g. month, year) to facilitate preparation of the financial statements. | - | - | Accounting |
| 608 | owner's equity: the ownership claim on a company that is equal to the net assets in the company; from the accounting equation--Assets - Liabilities = Owner's Equity. | - | - | Accounting |
| 609 | note payable: a liability that has a note specifying the amount to be paid at a specific future date. Usually specifies an associated interest rate. | - | - | Accounting |
| 610 | monetary unit concept: only transactions that can be expressed in monetary terms can be recognized in the accounting records. | - | - | Accounting |
| 611 | matching concept: an expense that has been incurred in the process of producing revenue should be recognized in the same period as that revenue | - | - | Accounting |
| 612 | loss: the amount by which expenses exceed revenues. It will decrease owner's equity. | - | - | Accounting |
| 613 | liability: a present obligation to provide economic benefits in the future as a result of a past transaction or event. | - | - | Accounting |
| 614 | investors: current owners or potential owners of a business. | - | - | Accounting |
| 615 | investments by the owner: assets contributed to the business by the owner that will increase owner's equity. | - | - | Accounting |