| خیر | انگلیسی | فارسی | پشتو | مضمون |
|---|---|---|---|---|
| 136 | major repairs: materially significant expenditures that are capitalized because they increase the future economic benefit of the asset. | - | - | حسابداری |
| 137 | long-term liabilities: debts that are due after one year from the date of the statement of financial position. | - | - | حسابداری |
| 138 | long-term assets: also called long-lived assets; tangible, intangible and financial assets that a company expects to hold or to use for longer than one year or the company's operating cycle. | - | - | حسابداری |
| 139 | leasehold improvements: capital expenditures for additions and/or renovations to leased property that are paid for by the lessee but revert to the lessor at the end of the lease term. Leasehold improvements are recorded as a capital asset by the lessee, and should be depreciated over the term of the lease, or the useful life of the asset (whichever is shorter). | - | - | حسابداری |
| 140 | lease back: a situation in which one party (seller-lessee) sells an asset to the second party (purchaser-lessor) and then immediately leases the asset back; could be considered a form of financing. | - | - | حسابداری |
| 141 | lease: a contract between two parties whereby one party (the lessee) receives the right to use an asset owned by the other party (the lessor) for a specific period of time (the term) in exchange for periodic payments. | - | - | حسابداری |
| 142 | last-in, first out (LIFO): an inventory valuation method that assumes the inventory items purchased or produced last are the first items sold; during times of inflation results in a higher cost of goods sold (lower tax) and an undervaluation of ending inventory; not allowed under IFRS. | - | - | حسابداری |
| 143 | just-in-time (JIT): a system in which production time and costs are minimized by not delivering raw materials, components and parts etc. to the manufacturing process until the time they are actually required (JIT manufacturing system); or inventory carrying costs are minimized because products are not produced until they have been ordered (JIT inventory system). | - | - | حسابداری |
| 144 | joint products: two or more distinct products that appear at exactly the same time from a single production process; products can be individually identified at the split-off point, which is the point where the single process ends. | - | - | حسابداری |
| 145 | joint cost: production costs up to the point (split-off point) where two or more products can be identified separately. | - | - | حسابداری |
| 146 | job order costing: a system for determining the manufacturing cost (direct materials, direct labour, and manufacturing overhead) for a single item or a batch of homogeneous items; often associated with custom orders. | - | - | حسابداری |
| 147 | investments: financial instruments, such as equities/shares and property, that increase in value due to appreciation but are also subject to market fluctuations; and financial instruments, such as cash and bonds, that are held to generate income. | - | - | حسابداری |
| 148 | investment securities: financial instruments (e.g. debt and equity securities, derivatives) that are held in the long-term with the main purpose of earning revenue. | - | - | حسابداری |
| 149 | investment revenues: earnings on debt and equity securities; usually in the form of dividends or interest. | - | - | حسابداری |
| 150 | investment centre: a business division or segment where management has the authority to make all decisions regarding revenues, expenses and the use of assets; performance is measured with return on investment and/or residual income. | - | - | حسابداری |