| No. | English | Farsi | Pashto | Subject |
|---|---|---|---|---|
| 601 | monetary unit concept: only transactions that can be expressed in monetary terms can be recognized in the accounting records. | - | - | Accounting |
| 602 | 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 |
| 603 | loss: the amount by which expenses exceed revenues. It will decrease owner's equity. | - | - | Accounting |
| 604 | liability: a present obligation to provide economic benefits in the future as a result of a past transaction or event. | - | - | Accounting |
| 605 | investors: current owners or potential owners of a business. | - | - | Accounting |
| 606 | investments by the owner: assets contributed to the business by the owner that will increase owner's equity. | - | - | Accounting |
| 607 | income statement: a financial statement that shows revenue, expenses and profit or loss for a defined period of time. | - | - | Accounting |
| 608 | historical cost: recognizing assets at their original (historical) cost. | - | - | Accounting |
| 609 | going concern assumption: an assumption that a company will continue to operate. | - | - | Accounting |
| 610 | faithful representation: a qualitative characteristic of accounting information; means the information accurately represents the actual activity/transaction/event. | - | - | Accounting |
| 611 | fair value: the expected amount an item can be sold for in the current market; not a liquidation amount. | - | - | Accounting |
| 612 | expenses: the cost of assets consumed or services used by a business as part of its ordinary business activities. Usually incurred in an effort to earn revenue. | - | - | Accounting |
| 613 | drawings: withdrawals of cash or other assets by an owner for personal use. This is a decrease in the owner's equity balance. | - | - | Accounting |
| 614 | creditor: a person or a company to which money is owed. | - | - | Accounting |
| 615 | consistency: using the same accounting policies from year to year to allow for comparability of accounting information (e.g. method of depreciation). | - | - | Accounting |