| خیر | انگلیسی | فارسی | پشتو | مضمون |
|---|---|---|---|---|
| 196 | expenses by function: expenses that are classified based on activity; for example cost of sales, marketing, human resources) | - | - | حسابداری |
| 197 | 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 |
| 198 | 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 |
| 199 | equity financing: raising cash (capital) by selling ownership (shares) in the company. | - | - | حسابداری |
| 200 | equity: the value of the ownership in a company; can also be called net assets = total assets minus total liabilities. | - | - | حسابداری |
| 201 | effective interest method of amortization: a method of amortizing any bond premium or discount in order to eliminate the premium or discount while adjusting the interest expense to equal the market (effective) interest rate as opposed to the stated rate. | - | - | حسابداری |
| 202 | effective interest rate: the true interest rate of an investment that is determined by considering the compounding factor over time. | - | - | حسابداری |
| 203 | economic order quantity: the optimum order quantity for an inventory item that minimizes inventory holding and ordering costs. | - | - | حسابداری |
| 204 | EBITDA: earnings before interest, taxes, depreciation and amortization; used to measure a company's operating performance. | - | - | حسابداری |
| 205 | earnings per share (basic): net income available to common shareholders divided by the weighted-average number of common shares outstanding; a measure of profitability. | - | - | حسابداری |
| 206 | early payment discount: a method of credit management; encourages payment of receivables before the due date by offering a cash discount. | - | - | حسابداری |
| 207 | early payment discount: a method of credit management; encourages payment of receivables before the due date by offering a cash discount. | - | - | حسابداری |
| 208 | double-declining balance method of depreciation: see double-diminishing balance method | - | - | حسابداری |
| 209 | double entry accounting: a system of recording business transactions derived from the basic accounting equation (and the format of the traditional balance sheet; Assets = Liabilities + Equity. Every entry has two parts--a debit (on the left side) and an equal but opposite credit (on the right side). This ensures the books stay "balanced". | - | - | حسابداری |
| 210 | donated capital: refers to a contribution of assets to the company as a one-sided transaction. Nothing is given in exchange. These assets are recorded as Contributed Capital-Donated Capital at the fair value of the asset. | - | - | حسابداری |