| خیر | انگلیسی | فارسی | پشتو | مضمون |
|---|---|---|---|---|
| 256 | corporation: a legal form of business organization that operates as a separate entity from its owners (shareholders). The shareholders elect a board of directors to oversee the operations of the business. | - | - | حسابداری |
| 257 | copyright: refers to the ownership of intellectual property; the owner has the sole legal right to reproduce, publish or perform the original creation, and is the only person able to grant permission to others to do the same. In certain situation, entities will own the copyright to the original work of their employees. It refers to literary, dramatic, musical and artistic work, and often has a time limit on the ownership. | - | - | حسابداری |
| 258 | convertible preferred shares: provides the owner with the option of converting the shares into a certain number of a different class of shares after holding the shares for a specific length of time. | - | - | حسابداری |
| 259 | convertible bond: the holder or the issuer of the bond has the right to convert the debt into some other form of security (e.g. common shares). | - | - | حسابداری |
| 260 | conversion costs: refers to direct labour and manufacturing overhead, which are the costs incurred in turning raw materials into finished goods. | - | - | حسابداری |
| 261 | contribution-approach income statement: an income statement that divides costs into variable costs and fixed costs, as opposed to the traditional income statement that reports costs as product or period costs. The format of the statement is: Revenue (Sales) less variable costs = contribution margin less fixed costs = profit. | - | - | حسابداری |
| 262 | contribution margin ratio: the percentage of revenues left after deducting variable costs. Contribution margin ratio = Contribution margin / Revenues (Sales). | - | - | حسابداری |
| 263 | contribution margin per unit: the selling price of one unit minus the variable cost of the unit; used in cost-volume-profit analysis. | - | - | حسابداری |
| 264 | contribution margin: the amount remaining, after deducting variable costs from sales, to cover fixed costs and for profit. Contribution margin = Sales - variable costs. | - | - | حسابداری |
| 265 | contributed capital: the amount that shareholders have paid to the company for the outstanding shares; also called paid-in capital. | - | - | حسابداری |
| 266 | contractual interest rate: the percentage rate of interest that is included in the terms of a note or bond payable; defines the amount of interest obligation for each period. | - | - | حسابداری |
| 267 | constraints: limitations and guidelines that influence the interpretation of accounting principles and assumptions (e.g. the cost/benefit application to materiality). | - | - | حسابداری |
| 268 | consolidated financial statements (IFRS): financial statements that present the assets, liabilities, equity, income, expenses and cash flows of a parent and its subsidiaries as those of a single economic entity. | - | - | حسابداری |
| 269 | condensed financial statements: statements presented in summary format, with very little detail; provides a general overview for the reader. | - | - | حسابداری |
| 270 | other comprehensive income: gains, losses, revenues and expenses that are unrealized and are not recognized as net income (e.g. unrealized holding gains or losses on investments, and gains or losses from foreign currency exchange). | - | - | حسابداری |