| خیر | انگلیسی | فارسی | پشتو | مضمون |
|---|---|---|---|---|
| 451 | 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 |
| 452 | 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 |
| 453 | 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 |
| 454 | 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 |
| 455 | 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 |
| 456 | 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 |
| 457 | bank line of credit: a bank loan that has a maximum borrowing limit, but can be used only when needed. | - | - | حسابداری |
| 458 | balance per books: the balance in the Cash account at the end of the period (usually monthly). | - | - | حسابداری |
| 459 | balance per bank: the ending balance on the statement from the bank; usually issued at the end of each month. | - | - | حسابداری |
| 460 | authorized number of shares: the maximum number of shares that can be issued by a company as set out in their articles of incorporation. | - | - | حسابداری |
| 461 | audited financial statements: financial statements that have been examined by an independent auditor for any material errors; the auditor attests that the statements are a fair representation of the status and financial condition of the company. | - | - | حسابداری |
| 462 | articles of incorporation: a document that contains basic information (name, address of the head office, number of shares authorized) that is submitted to the governing body in order to be incorporated. | - | - | حسابداری |
| 463 | arm's length transaction: a business transaction between two or more parties (e.g. individuals, companies), where the parties are not related and are independent of each other. The parties have equal influence and are each acting in their own self-interest. | - | - | حسابداری |
| 464 | applied overhead: the application of manufacturing overhead to products or jobs using a predetermined overhead rate times the actual activity. The predetermined overhead rate = Estimated total manufacturing overhead divided by the estimated total units of activity. Units of activity refers to the cost driver (e.g. machine hours, units of production or labour dollars). | - | - | حسابداری |
| 465 | annuity in arrears: a series of equal payments (an annuity) where the payments are made at the end of the period. | - | - | حسابداری |