| خیر | انگلیسی | فارسی | پشتو | مضمون |
|---|---|---|---|---|
| 16 | transfer price: the price that is charged for goods or services when transferred between divisions or subsidiaries within a single company. | - | - | حسابداری |
| 17 | traditional costing: using a predetermined manufacturing overhead rate to allocate overhead costs to products, along with actual direct material and direct labour costs. | - | - | حسابداری |
| 18 | trademark: an intangible asset; the right to use a unique word, symbol or design to distinguish one business from another; can be registered for exclusive "right to use" for a certain period of time. | - | - | حسابداری |
| 19 | trade name: the name used to identify a business; the name under which a business operates as opposed to the identification given at the time the business is registered; may be associated with the company's trademark. | - | - | حسابداری |
| 20 | trade discount: a reduction in the price of goods and services by the seller; could be a discount at the point of sale for things like bulk purchases or customer loyalty. | - | - | حسابداری |
| 21 | times interest earned: a liquidity measure; indicates a company's ability to make interest payments when they are due; determined by dividing income before interest and taxes by interest expense. | - | - | حسابداری |
| 22 | term bonds: bonds that have a single maturity date, as opposed to serial bonds that may have several maturity dates. | - | - | حسابداری |
| 23 | sunk cost: a cost that has already been incurred and cannot be recovered; are not considered relevant when making business decisions. | - | - | حسابداری |
| 24 | sum-of-the-years' digits (SYD) method of depreciation: an accelerated approach to depreciation; a new rate is determined each year by dividing the remaining life of the asset (in years) by the sum-of-the-years' digits (e.g. the first year rate for an asset with an estimated life of 5 years would be 5/15 or 33.3%, where 15 is 1 + 2 + 3 + 4 + 5); method is not widely used. | - | - | حسابداری |
| 25 | stock split: one share is divided into two or more shares; the combined value of the new shares is equal to the value of the original share so the book value per share is reduced; the amount invested does not change but now shareholders have more shares; lowers the market price of the shares to make the shares more affordable. | - | - | حسابداری |
| 26 | stock option: the right to purchase a specified number of shares at a specified price for a fixed amount of time; some companies give stock options as compensation. | - | - | حسابداری |
| 27 | stock dividend: a dividend that is paid in shares, rather than in cash; does not change the total of shareholders' equity, the total book value of the shares nor the proportionate interest of each shareholder; reduces the book value per share because there are more shares outstanding. | - | - | حسابداری |
| 28 | static budget: a budget prepared for a single level of activity. | - | - | حسابداری |
| 29 | statement of retained earnings: a financial statement that shows changes in retained earnings for the period, which includes net income and dividends. Under IFRS, changes in retained earnings are included in the statement of changes in equity. | - | - | حسابداری |
| 30 | statement of financial position (SFP): also known as the balance sheet; reports assets, liabilities and equity accounts and balances at a specific point of time--usually the last day of the accounting period; provides a summarized view of the financial position of the company. | - | - | حسابداری |
