| No. | English | Farsi | Pashto | Subject |
|---|---|---|---|---|
| 76 | production department: processes or functions that together are responsible for the manufacturing of a product or products. | - | - | Accounting |
| 77 | product cost: all the costs that are incurred in producing one item of product; includes direct material, direct labour, and manufacturing overhead. | - | - | Accounting |
| 78 | process costing system: a method of product costing for homogeneous items that are produced in large amounts. | - | - | Accounting |
| 79 | prior period adjustment: an adjustment made to the current financial statements arising from previous;y undetected errors in recording and reporting from prior periods. | - | - | Accounting |
| 80 | principal payment: a regular payment (not including interest) that reduces the carrying amount of a debt; a series of principal payments will reduce the carry amount of the debt to zero by the end of the term. | - | - | Accounting |
| 81 | prime costs: direct product costs used during the production process-- direct material and direct labour. | - | - | Accounting |
| 82 | price-earnings ratio: is calculated by dividing a company’s share price by its predicted earnings per share, and indicates what investors are willing to pay for every dollar of future earnings. | - | - | Accounting |
| 83 | present value: the current value of a future cash flow discounted with an expected rate of return; based on the assumption that an amount today is worth more than an equal amount in the future. | - | - | Accounting |
| 84 | premium on bonds payable: the additional amount paid for a bond, above the face value; the difference serves to reduce the effective interest rate to one that is more in line with the current market rate. The premium would be amortized to interest income over the term of the bond. | - | - | Accounting |
| 85 | preferred shares: a class of shares that has different rights and privileges than common shares; in some cases, a right attached to a common share (the right to vote) is traded for a different right attached to a preferred share (priority claim on dividends); generally, preferred shares have first preference on dividends, although there are many different versions of preferred shares. | - | - | Accounting |
| 86 | predetermined overhead rate: a standard rate that is used to allocate manufacturing overhead based on the actual level of activity that is driving the cost; the rate is determined by dividing the total estimated overhead cost for the period divided by the expected level of activity of the cost driver. | - | - | Accounting |
| 87 | post balance sheet event: also called a subsequent event; events that occur after the date of the financial statements and the actual publishing date of the financial statements; must be investigated to determine if the event requires an adjustment to the statements or if note disclosure is adequate. | - | - | Accounting |
| 88 | POS: point of sale; the place where a business transaction occurs (either in person at a sales desk or online). | - | - | Accounting |
| 89 | physical count: the process of counting each item in inventory in person; the total is then compared to the total inventory reported in the accounting records to determine shrinkage, possible recording errors, or theft. | - | - | Accounting |
| 90 | period cost: a cost that is not specifically linked to the production process; are easier to associate with specific time periods (e.g. selling and administration expenses); simply put, anything that is not a product cost (direct materials, direct labour and manufacturing overhead) is a period cost. Period costs are expensed as they are incurred. | - | - | Accounting |
