Text: Subject: Add
No. English Farsi Pashto Subject
91 payee: the party in a business transaction that receives money; the person or company that is paid. - - Accounting
92 payback: a technique for evaluating competing projects by determining the amount of time it takes to recoup the initial outlay with the future cash flows (the break-even point); disadvantage is that the amounts are not adjusted for the time value of money. - - Accounting
93 participating preferred shares: shares that provide the owner with the right to participate in any dividends declared over and above the required amount to be paid. - - Accounting
94 par value: a share price established at incorporation below which shares cannot be sold; currently (where it is legal) many companies assign no par value to their shares. - - Accounting
95 paid-in capital: the total amount paid by the shareholders for a company's shares when they were originally purchased; additional paid-in capital is the total amount paid above the par value of the shares (in countries that still recognize par value). - - Accounting
96 overstated: when an amount on the financial statements is incorrectly reported at more than it should be. - - Accounting
97 overhead application: adding the manufacturing overhead cost to a product or a job by applying the predetermined manufacturing overhead per unit to the actual number of units of output. - - Accounting
98 over-absorbed: refers to overhead; the actual overhead incurred is less than the amount allocated using the predetermined overhead rate. - - Accounting
99 outstanding shares: the total number of shares that are owned by the shareholders and are available for trading in the marketplace. - - Accounting
100 outsourcing: the process of having goods and services produced or provided by specialists from outside of the company; often involves goods and services that, traditionally, have been produced or provided internally. - - Accounting
101 output: within a manufacturing environment--the amount produced. - - Accounting
102 organization-sustaining activities: a level of activity that is not associated with a particular item or customer but is incurred to support the general operations of the organization (e.g. property tax, insurance, administration). - - Accounting
103 ordinary annuity: a series of regular equal payments made at the end of the recording periods. - - Accounting
104 order costs: costs associated with placing an order for merchandise inventory. - - Accounting
105 opportunity cost: the economic benefit lost by choosing one alternative over another. - - Accounting