| No. | English | Farsi | Pashto | Subject |
|---|---|---|---|---|
| 616 | income statement: a financial statement that shows revenue, expenses and profit or loss for a defined period of time. | - | - | Accounting |
| 617 | historical cost: recognizing assets at their original (historical) cost. | - | - | Accounting |
| 618 | going concern assumption: an assumption that a company will continue to operate. | - | - | Accounting |
| 619 | faithful representation: a qualitative characteristic of accounting information; means the information accurately represents the actual activity/transaction/event. | - | - | Accounting |
| 620 | fair value: the expected amount an item can be sold for in the current market; not a liquidation amount. | - | - | Accounting |
| 621 | 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 |
| 622 | drawings: withdrawals of cash or other assets by an owner for personal use. This is a decrease in the owner's equity balance. | - | - | Accounting |
| 623 | creditor: a person or a company to which money is owed. | - | - | Accounting |
| 624 | consistency: using the same accounting policies from year to year to allow for comparability of accounting information (e.g. method of depreciation). | - | - | Accounting |
| 625 | comparability: a qualitative characteristic of accounting information that arises when companies use the same accounting principles, allowing comparison of accounting information among companies. | - | - | Accounting |
| 626 | cash flow statement: a financial statements that shows cash inflows and outflows from operating, financing and investing activities by the business over a specific period of time. Covers the same time period as the balance sheet and the income statement. | - | - | Accounting |
| 627 | balance sheet: a financial statement that reports assets, liabilities and owner's equity at a specific date. | - | - | Accounting |
| 628 | assets: economic resources held by a business that could provide some type of economic benefits in the future. | - | - | Accounting |
| 629 | accounts receivable: a promise from customers to pay cash in the future for products or services sold to them in the present. Called selling on credit. | - | - | Accounting |
| 630 | accounts payable: obligations that arise when products or services are purchased with a promise to pay the supplier at a later date. Called purchasing on credit. | - | - | Accounting |