| خیر | انگلیسی | فارسی | پشتو | مضمون |
|---|---|---|---|---|
| 436 | break-even analysis: finding the point where total sales dollars are equal to variable and fixed costs; profit = zero. Can also be expressed as the number of units that must be sold to create a contribution margin = fixed costs, where contribution margin = sales - variable costs. | - | - | حسابداری |
| 437 | book value of an asset: the cost of an asset (the balance in the Asset account) less the balance in the Accumulated Depreciation account related to the asset; the undepreciated value of the asset. | - | - | حسابداری |
| 438 | bond sinking fund: money (assets) set aside by the issuer for buying back bonds. | - | - | حسابداری |
| 439 | bond indenture: the legal document that outlines the terms of the instrument, including such items as face value, coupon rate, the maturity date, the name of the issuer, the collateral, and the rights of the bondholder. Sometimes will also include the circumstances in the event of default. | - | - | حسابداری |
| 440 | bond premium: the difference between the price of the bond and its face value. If a bond is sold for more than its face value, the effective interest rate will be less than the stated interest rate. | - | - | حسابداری |
| 441 | bond discount: the difference between the face value of a bond and its selling price. By buying the bond below face value, the effective interest rate will be greater than the stated interest rate. | - | - | حسابداری |
| 442 | bond coupon rate: The dollar amount of interest that must be paid on a bond, expressed as a percentage. (e.g. if interest on a $10,000 bond is $1,000 per year, the bond coupon rate would be $1,000 / $10,000 = 10%. | - | - | حسابداری |
| 443 | bond call price: the price the issuer must pay to buy back outstanding bonds from the investor; bonds are sold with a callable feature that gives the issuer the right to buy them back. | - | - | حسابداری |
| 444 | bond: a financial debt instrument that creates an obligation (liability) to pay the face amount on a specific maturity date in addition to regular interest payments at the stated rate of interest. | - | - | حسابداری |
| 445 | board of directors: a group of individuals (frequently professionals) that has been elected by the shareholders to represent them, and to set policy that is implemented by management. | - | - | حسابداری |
| 446 | bearer bond: a bond that is not registered; no ownership records are maintained. The transfer of bonds is physical; consists of handing the actual paper document that represents the bond to its new owner. | - | - | حسابداری |
| 447 | batch-level activity: from activity-based costing; refers to an activity that is performed for a group (batch) of products (e.g. machine set-ups are a batch-level activity--the set-up is the activity cost pool while the number of set-ups required is the cost driver. | - | - | حسابداری |
| 448 | bank line of credit: a bank loan that has a maximum borrowing limit, but can be used only when needed. | - | - | حسابداری |
| 449 | balance per books: the balance in the Cash account at the end of the period (usually monthly). | - | - | حسابداری |
| 450 | balance per bank: the ending balance on the statement from the bank; usually issued at the end of each month. | - | - | حسابداری |