| خیر | انگلیسی | فارسی | پشتو | مضمون |
|---|---|---|---|---|
| 541 | profit from operations: gross profit less operating expenses. | - | - | حسابداری |
| 542 | perpetual inventory system: a system of determining cost of goods sold by recording details of each inventory purchase and amount, and then assigning a cost to each item as it is sold. There are several methods that can be used to assign cost of goods sold: specific identification, first-in, first-out (FIFO) and weighted average. | - | - | حسابداری |
| 543 | periodic inventory system: a system for determining cost of goods sold by recording only purchases during the period, and then deducting the ending inventory from cost of goods available for sale. A physical count of the inventory at the end of the period provides the ending inventory amount. | - | - | حسابداری |
| 544 | operating expenses: expenses incurred to produce revenue that are not product costs. | - | - | حسابداری |
| 545 | net sales: total sales less sales returns and allowances and sales discounts. | - | - | حسابداری |
| 546 | net purchases: total cost of purchases less purchase returns and allowances and purchase discounts. | - | - | حسابداری |
| 547 | gross sales: total sales before deducting sales returns and allowances and sales discounts. | - | - | حسابداری |
| 548 | gross profit margin: gross profit percentage = gross profit divided by net sales. Expresses what percentage of sales was left after deducting the cost of goods sold; percentage of sales available to cover operating expenses and profit. | - | - | حسابداری |
| 549 | gross profit: sales revenue less cost of goods sold. | - | - | حسابداری |
| 550 | FOB shipping point: ownership is transferred to the buyer when the goods are released to the shipper from the seller. The buyer is responsible for any costs incurred during transit (e.g. shipping costs, insurance, damages). | - | - | حسابداری |
| 551 | FOB destination: ownership transfers from the seller to the buyer when the merchandise is accepted by the buyer at the requested destination. The seller is responsible for any costs incurred while the goods are in transit (e.g. shipping costs, insurance). | - | - | حسابداری |
| 552 | cost of goods sold: the actual cost of the merchandise sold during the period. Cost of goods sold = beginning inventory + net purchases - ending inventory. | - | - | حسابداری |
| 553 | cost of goods purchased: the actual cost of the merchandise purchased, plus freight-in, less any purchase returns and allowances. | - | - | حسابداری |
| 554 | cost of goods available for sale: the goods on hand at the beginning of a period plus all the purchases during the period. Represents the cost of all the inventory that could be sold during the period. | - | - | حسابداری |
| 555 | control account: an account in the general ledger that summarizes the entries in a subsidiary journal into one journal entry. | - | - | حسابداری |