| خیر | انگلیسی | فارسی | پشتو | مضمون |
|---|---|---|---|---|
| 91 | price-earnings ratio: is calculated by dividing a company’s share price by its predicted earnings per share, and indicates what investors are willing to pay for every dollar of future earnings. | - | - | حسابداری |
| 92 | present value: the current value of a future cash flow discounted with an expected rate of return; based on the assumption that an amount today is worth more than an equal amount in the future. | - | - | حسابداری |
| 93 | premium on bonds payable: the additional amount paid for a bond, above the face value; the difference serves to reduce the effective interest rate to one that is more in line with the current market rate. The premium would be amortized to interest income over the term of the bond. | - | - | حسابداری |
| 94 | preferred shares: a class of shares that has different rights and privileges than common shares; in some cases, a right attached to a common share (the right to vote) is traded for a different right attached to a preferred share (priority claim on dividends); generally, preferred shares have first preference on dividends, although there are many different versions of preferred shares. | - | - | حسابداری |
| 95 | predetermined overhead rate: a standard rate that is used to allocate manufacturing overhead based on the actual level of activity that is driving the cost; the rate is determined by dividing the total estimated overhead cost for the period divided by the expected level of activity of the cost driver. | - | - | حسابداری |
| 96 | post balance sheet event: also called a subsequent event; events that occur after the date of the financial statements and the actual publishing date of the financial statements; must be investigated to determine if the event requires an adjustment to the statements or if note disclosure is adequate. | - | - | حسابداری |
| 97 | POS: point of sale; the place where a business transaction occurs (either in person at a sales desk or online). | - | - | حسابداری |
| 98 | physical count: the process of counting each item in inventory in person; the total is then compared to the total inventory reported in the accounting records to determine shrinkage, possible recording errors, or theft. | - | - | حسابداری |
| 99 | period cost: a cost that is not specifically linked to the production process; are easier to associate with specific time periods (e.g. selling and administration expenses); simply put, anything that is not a product cost (direct materials, direct labour and manufacturing overhead) is a period cost. Period costs are expensed as they are incurred. | - | - | حسابداری |
| 100 | payee: the party in a business transaction that receives money; the person or company that is paid. | - | - | حسابداری |
| 101 | payback: a technique for evaluating competing projects by determining the amount of time it takes to recoup the initial outlay with the future cash flows (the break-even point); disadvantage is that the amounts are not adjusted for the time value of money. | - | - | حسابداری |
| 102 | participating preferred shares: shares that provide the owner with the right to participate in any dividends declared over and above the required amount to be paid. | - | - | حسابداری |
| 103 | par value: a share price established at incorporation below which shares cannot be sold; currently (where it is legal) many companies assign no par value to their shares. | - | - | حسابداری |
| 104 | paid-in capital: the total amount paid by the shareholders for a company's shares when they were originally purchased; additional paid-in capital is the total amount paid above the par value of the shares (in countries that still recognize par value). | - | - | حسابداری |
| 105 | overstated: when an amount on the financial statements is incorrectly reported at more than it should be. | - | - | حسابداری |