| 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 |
