| خیر | انگلیسی | فارسی | پشتو | مضمون |
|---|---|---|---|---|
| 466 | annuity in advance: an annuity (series of equal payments) where the payment must be made at the beginning of the period; also called an annuity due. | - | - | حسابداری |
| 467 | annuity due: an annuity where the payment must be made at the beginning of the period. | - | - | حسابداری |
| 468 | amortization of bond premium: occurs when a bond is sold for more than its face value. The difference between the proceeds and the face value (the premium) is systematically recorded as a reduction to interest expense, decreasing the carrying amount of the bond to its face value by maturity. | - | - | حسابداری |
| 469 | amortization of bond discount: occurs when a bond is sold for less than face value. The difference between the proceeds and the face value is systematically recorded as interest expense, increasing the carrying amount of the bond to its face value by maturity. | - | - | حسابداری |
| 470 | allocate: distribute costs to cost objects (e.g. a product, a division) using a base that may not be directly associated with production or service performance; such as allocating human resources department costs to other departments based on the number of personnel employed in each department. | - | - | حسابداری |
| 471 | activity-based management: planning strategy and managing operations based on the information from activity-based costing. | - | - | حسابداری |
| 472 | accumulated other comprehensive income: An account used under IFRS; includes any income that is not part of the normal operating income of the organization (e.g. unrealized gains/loss). Is presented as a separate line item under shareholders' equity. | - | - | حسابداری |
| 473 | activity-based costing (ABC): a method of allocating costs to cost objects (e.g. a product, customer, service). Based on the assumption that activities create costs. The costs associated with the activities that were used or consumed by each object is allocated to that object. | - | - | حسابداری |
| 474 | accrued revenue: revenue that has been earned but has not been recorded in the accounting records. | - | - | حسابداری |
| 475 | accrued expense: an expense that has been incurred, but has not been recorded in the accounting records. | - | - | حسابداری |
| 476 | accounting rate of return: a simple measure of profitability; ARR = average annual accounting profit divided by total investment | - | - | حسابداری |
| 477 | absorption costing: product costing that includes direct materials, direct labour, and variable and fixed manufacturing overhead. | - | - | حسابداری |
| 478 | abnormal spoilage: an amount of spoilage that is considered more than what would normally produced during normal operations | - | - | حسابداری |
| 479 | performance obligation: an obligation arising from a contract between parties to provide goods or services (transfer economic resources) by a specific date. | - | - | حسابداری |
| 480 | material error: an error in the financial statements that could influence a decision by an informed user. | - | - | حسابداری |