| 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 |
