No. |
English |
Farsi |
Pashto |
مضمون |
166
|
generally accepted accounting principles (GAAP): a set of general standards that outlines rules, procedures and guidelines that are followed by accountants in the preparation and presentation of financial statements.
|
-
|
-
|
Accounting
|
167
|
gain on sale of investments: arises when the proceeds from the sale of the investment exceeds the carrying amount of the investment on the date of the sale.
|
-
|
-
|
Accounting
|
168
|
gain on disposal of assets: arises when the proceeds from the sale of an asset exceed its carrying amount at the time of the sale.
|
-
|
-
|
Accounting
|
169
|
gain on retirement of bonds: arises when bonds are redeemed or retired before the maturity date. A gain is recognized if the proceeds are more than the carrying amount of the bond.
|
-
|
-
|
Accounting
|
170
|
future value of an annuity: the value of a series of regular payments at a future date, assuming a specific discount rate (interest rate). If the regular payments are made at the end of each period, it is an ordinary annuity; if the payments are made at the beginning of each period, it is an annuity due.
|
-
|
-
|
Accounting
|
171
|
fully depreciated: describes an asset with a carrying amount equal to the residual value (or zero if there is no residual value).
|
-
|
-
|
Accounting
|
172
|
full disclosure principle: one of accounting's foundational principles; the general practice of providing information that is important enough to influence an informed user's decisions; it must be detailed enough to assist users in making informed decisions but condensed enough to avoid excessive preparation costs.
|
-
|
-
|
Accounting
|
173
|
free cash flow: discretionary cash available after capital expenditures have been deducted for the cash flow from operations; indicates cash available for future investment that will add value to the company.
|
-
|
-
|
Accounting
|
174
|
fixed manufacturing overhead (FMOH) volume variance: also called production volume variance; refers to the difference between the FMOH budget (predetermined fixed overhead rate x budgeted volume of production) and the FMOH applied (predetermined fixed overhead rate x actual volume of production).
|
-
|
-
|
Accounting
|
175
|
fixed manufacturing overhead (FMOH) budget variance: also called the spending variance; determined by subtracting the budgeted fixed overhead amount from the actual fixed overhead amount.
|
-
|
-
|
Accounting
|
176
|
flexible budget: a budget that can be adjusted to the actual volume of production.
|
-
|
-
|
Accounting
|
177
|
fixed rate loan: borrowed funds that carry one stated interest rate over the term of the loan; as opposed to a variable rate loan which has a flexible rate.
|
-
|
-
|
Accounting
|
178
|
fixed assets: property, plant and equipment (PP&E) that are tangible (have physical presence) and will provide benefits to the company for more than one year.
|
-
|
-
|
Accounting
|
179
|
finished goods inventory: the manufactured goods on hand that are available for sale.
|
-
|
-
|
Accounting
|
180
|
financial leverage: using borrowed funds to improve the return on investment, as long as the borrowing rate is less than the rate of return; also called "trading on the equity".
|
-
|
-
|
Accounting
|