| No. | English | Farsi | Pashto | مضمون |
|---|---|---|---|---|
| 196 | POS: point of sale; the place where a business transaction occurs (either in person at a sales desk or online). | - | - | Accounting |
| 197 | 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. | - | - | Accounting |
| 198 | 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. | - | - | Accounting |
| 199 | payee: the party in a business transaction that receives money; the person or company that is paid. | - | - | Accounting |
| 200 | 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. | - | - | Accounting |
| 201 | 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. | - | - | Accounting |
| 202 | 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. | - | - | Accounting |
| 203 | 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). | - | - | Accounting |
| 204 | overstated: when an amount on the financial statements is incorrectly reported at more than it should be. | - | - | Accounting |
| 205 | overhead application: adding the manufacturing overhead cost to a product or a job by applying the predetermined manufacturing overhead per unit to the actual number of units of output. | - | - | Accounting |
| 206 | over-absorbed: refers to overhead; the actual overhead incurred is less than the amount allocated using the predetermined overhead rate. | - | - | Accounting |
| 207 | outstanding shares: the total number of shares that are owned by the shareholders and are available for trading in the marketplace. | - | - | Accounting |
| 208 | outsourcing: the process of having goods and services produced or provided by specialists from outside of the company; often involves goods and services that, traditionally, have been produced or provided internally. | - | - | Accounting |
| 209 | output: within a manufacturing environment--the amount produced. | - | - | Accounting |
| 210 | organization-sustaining activities: a level of activity that is not associated with a particular item or customer but is incurred to support the general operations of the organization (e.g. property tax, insurance, administration). | - | - | Accounting |