Text: Subject: Add
No. English Farsi Pashto Subject
61 receiving report: a document that shows item descriptions and quantity of items received by the company; usually matched to the purchase order prior to processing payment - - Accounting
62 raw materials inventory: direct and indirect material that is being held until required for use in production. - - Accounting
63 quick ratio: also called acid-test ratio; a measure of liquidity--the ability of a company to settle its current liabilities with its quick assets (cash and cash equivalents, marketable securities and accounts receivable); determined by dividing quick assets by current liabilities. - - Accounting
64 quick assets: assets that are cash and cash equivalents or can be converted to cash quickly or easily (e.g. marketable securities, accounts receivable). - - Accounting
65 quality of earnings: represents how well, income reflects the strategic intent of the business. High quality earnings are not manipulated, reflect economic reality, and are free from misleading distractions; cash flows accurately reflect earnings (that is, cash flows increase when income increases). - - Accounting
66 qualitative characteristics: traits that render accounting information useful; identifies what accounting information is better for making decisions; Fundamental characteristics: relevance (e.g. predictive and confirmatory value, materiality) and faithful representation (e.g. economic substance, transparency, completeness and neutrality). - - Accounting
67 purchase order: a document (usually pre-numbered) sent by the purchaser to the seller with a list of goods and services the buyer wants to purchase from the seller. - - Accounting
68 publicly traded shares: the shares of a company that are traded on the open market (e.g. stock exchange); the shares are owned and traded by many individuals or investors; compared to shares that are held privately by just a few individuals. - - Accounting
69 public companies: companies whose shares are listed and traded on a stock exchange. This means that in Canada they must follow IFRS. - - Accounting
70 prorate: assign/allocate an amount to various components based on relative proportions. - - Accounting
71 proprietor: a person who owns and operates an unincorporated business. - - Accounting
72 property dividend: also called a dividend in kind; a dividend that is paid out in something other than cash (e.g. real estate, merchandise or shares of another company); recognizing the difficulty of dividing real estate into many portions of equal amounts, property dividends are usually in the form of equity investments. - - Accounting
73 profitability: the ability of a company to use its resources effectively to return a satisfactory profit, that is, to generate profit. - - Accounting
74 profit centre: a department or a division within a company that has the authority to make decision regarding revenues and expenses, but is not responsible for investment decisions; performance is measured based on divisional profit. - - Accounting
75 production service department: a cost centre (usually) that provides support in the form of service to any manufacturing department; is not directly involved in the manufacturing process; e.g. accounting, human resources, - - Accounting