| خیر | انگلیسی | فارسی | پشتو | مضمون |
|---|---|---|---|---|
| 271 | compound interest: is interest that is calculated on the principal plus any interest already earned. For example, interest on $1,000 at 10% is $100 for the first year; this interest is then added to the principal, so interest for the second period is 10% x $1,100, and so on. | - | - | حسابداری |
| 272 | comparative financial statements: a set of financial statements that shows results for more than one period. | - | - | حسابداری |
| 273 | common stock: stocks (shares) represents ownership in a company; the basic rights that common shares have include (1) to share in the profits or losses, (2) to a say in the management of the corporation, i.e. vote for the board of directors, and (3) to share in the assets upon liquidation. Generally, common shares also include the right to share proportionately in any new share issues of the same class. | - | - | حسابداری |
| 274 | common costs: a cost that is shared by more than one product, department, or division; or is a cost of the whole company; there is no direct correlation between the cost and the cost object. | - | - | حسابداری |
| 275 | commitments: promises or obligations to transfer economic resources that must be fulfilled at risk of penalty; those relevant to the current accounting period must be recorded as liabilities and in the notes; those that are relevant to future accounting periods are disclosed in the notes to the financial statements. | - | - | حسابداری |
| 276 | closely-held corporation: a corporation where all the shares are held by very few investors (usually related, such as family members) who will hold the shares for a long time; as a result there is limited active trading. | - | - | حسابداری |
| 277 | classified balance sheet: a balance sheet that has items grouped together in like categories such as current assets, long-term liabilities; provides more detail and makes it easier to retrieve information from the balance sheet. | - | - | حسابداری |
| 278 | change in accounting estimate: an adjustment to an estimate (e.g. useful life, uncollectible accounts) that may change the value of an asset or a liability; or change the accounting treatment for an asset or liability arising from new information. | - | - | حسابداری |
| 279 | cash short and over: an account usually associated with a petty cash fund; records any differences between the total of the receipts honoured and the actual amount of cash paid out for those receipts. | - | - | حسابداری |
| 280 | capital stock: refers to the total value of the common and preferred shares issued by a company. | - | - | حسابداری |
| 281 | capital market: a market where various long-term financial debt instruments (e.g. bonds) as well as securities (stock) can be traded. | - | - | حسابداری |
| 282 | capital lease: a situation where the lessee has ownership (control) of the asset but must return it to the lessor at the end of the lease. The lessee must recognize the asset on the balance sheet, and record a corresponding obligation or liability. The asset itself is not "purchased", it is the "right-of-use" that is the asset. | - | - | حسابداری |
| 283 | callable bond: a bond that allows the issuer to call (redeem) the bond before its maturity date (pay off the debt); this is a right (optional) not an obligation and usually comes with a stated call price. | - | - | حسابداری |
| 284 | byproduct: a product that appears at the split-off point during a joint product process, but with much less value than the joint products. | - | - | حسابداری |
| 285 | burden rate: alternative name for predetermined overhead rate. | - | - | حسابداری |