| خیر | انگلیسی | فارسی | پشتو | مضمون |
|---|---|---|---|---|
| 181 | flexible budget: a budget that can be adjusted to the actual volume of production. | - | - | حسابداری |
| 182 | fixed rate loan: borrowed funds that carry one stated interest rate over the term of the loan; as opposed to a variable rate loan which has a flexible rate. | - | - | حسابداری |
| 183 | fixed assets: property, plant and equipment (PP&E) that are tangible (have physical presence) and will provide benefits to the company for more than one year. | - | - | حسابداری |
| 184 | finished goods inventory: the manufactured goods on hand that are available for sale. | - | - | حسابداری |
| 185 | financial leverage: using borrowed funds to improve the return on investment, as long as the borrowing rate is less than the rate of return; also called "trading on the equity". | - | - | حسابداری |
| 186 | favourable variance: when the actual expense is less than the budgeted amount or when the actual revenue is more than the budgeted amount. | - | - | حسابداری |
| 187 | fair market value: the amount an item could be sold for on the open market subject to the following conditions: the parties are familiar with the item, they are not under any pressure or time constraints, and are acting out of their own interest. IFRS allow the use of the fair market value concept, but prefers the fair value approach. | - | - | حسابداری |
| 188 | factory overhead: also called manufacturing overhead; all indirect costs involved in the manufacturing process; that is, all manufacturing costs except direct materials and direct labour. | - | - | حسابداری |
| 189 | factoring: receivables are sold to another company, usually a financial institution, for a fee; the purchaser then collects all payments directly from the customer. | - | - | حسابداری |
| 190 | extraordinary repair: costs that can be capitalized because they increase the useful life or the efficiency of the equipment. | - | - | حسابداری |
| 191 | expenses by nature: classifying expenses by type (e.g. depreciation on factory equipment and admin furniture would be "depreciation", factory supervisor's salary and accounting salaries would be "personnel"). | - | - | حسابداری |
| 192 | expenses by function: expenses that are classified based on activity; for example cost of sales, marketing, human resources) | - | - | حسابداری |
| 193 | expected value: the estimated future value of an asset; determined by taking the weighted average of a number of possible values, based on the probability of the values occurring. | - | - | حسابداری |
| 194 | equivalent units of production: whole (completed) units of production determined by combining partially completed units (e.g. 2 units only 50% complete = 1 equivalent unit). | - | - | حسابداری |
| 195 | equity financing: raising cash (capital) by selling ownership (shares) in the company. | - | - | حسابداری |