| خیر | انگلیسی | فارسی | پشتو | مضمون |
|---|---|---|---|---|
| 106 | off-balance sheet financing: a method of recording an asset or liability without it appearing on the balance sheet; an example would be an operating lease with the only reporting is the annual lease payment; no longer permitted under IFRS. | - | - | حسابداری |
| 107 | obsolescence: the decline in the value of an item before it loses its functionality--due to changes in technology, economic conditions and/or psychological factors. | - | - | حسابداری |
| 108 | notes to the financial statements: required by the full disclosure principle; provide additional information about the company's operations and financial status in order to enhance the comprehension of what has been provided in the statements. | - | - | حسابداری |
| 109 | normal spoilage: loss of material during the manufacturing process that is expected and unavoidable. | - | - | حسابداری |
| 110 | normal costing: a method of product costing that includes actual costs for direct materials and direct labour, but uses a pre-determined (standard) overhead rate for allocating manufacturing overhead. | - | - | حسابداری |
| 111 | non-participating preferred shares: these preferred shareholders are entitled to receive dividends at the stated rate, but do not benefit from any additional dividends that might be available for common shareholders. | - | - | حسابداری |
| 112 | non-cumulative preferred shares: preferred shares that do not carry the right to accumulate dividends from year to year; if dividends are not paid in one year preferred shareholders do not have the right to claim them in subsequent years. | - | - | حسابداری |
| 113 | net present value (NPV): a technique for determining the current value of future amounts of cash flows produced by a project; often used in making capital budgeting decisions; represents the difference between the initial outlay of a project and the total amount of the current values of its future cash flows. | - | - | حسابداری |
| 114 | multi-step income statement: a detailed statement of income which separates the operating revenues and expenses from the non-operating items; information is meaningful and easy to understand with operating results not being diluted or distorted with non-operating items. | - | - | حسابداری |
| 115 | mortgage: a loan agreement in which the lender provides funds for the borrower to purchase a house or other property, using the asset as collateral, in exchange for regular payments against the principal and for interest; default could result in the lender taking ownership of the property. | - | - | حسابداری |
| 116 | mixed cost: a cost that has a variable component and a fixed component. | - | - | حسابداری |
| 117 | merchandise inventory: items that have been purchased and are being held for sale. | - | - | حسابداری |
| 118 | marketable securities: debt or equity instruments that can be easily converted to cash within one year or less; could be ETFs, common shares, treasury bills etc. | - | - | حسابداری |
| 119 | market share: one company's sales in relation to the total industry sales; the percentage of industry sales that has been achieved by one company within the industry. | - | - | حسابداری |
| 120 | market interest rate: also called the effective interest rate; the interest rate applied to deposits and investments based on the supply of and demand for money in the marketplace. | - | - | حسابداری |
