| No. | English | Farsi | Pashto | مضمون |
|---|---|---|---|---|
| 181 | 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 |
| 182 | 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 |
| 183 | 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 |
| 184 | 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 |
| 185 | flexible budget: a budget that can be adjusted to the actual volume of production. | - | - | Accounting |
| 186 | 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 |
| 187 | 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 |
| 188 | finished goods inventory: the manufactured goods on hand that are available for sale. | - | - | Accounting |
| 189 | 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 |
| 190 | favourable variance: when the actual expense is less than the budgeted amount or when the actual revenue is more than the budgeted amount. | - | - | Accounting |
| 191 | fair market value: the amount an item could be sold for on the open market subject to the following conditions: the parties are familiar with the item, they are not under any pressure or time constraints, and are acting out of their own interest. IFRS allow the use of the fair market value concept, but prefers the fair value approach. | - | - | Accounting |
| 192 | factory overhead: also called manufacturing overhead; all indirect costs involved in the manufacturing process; that is, all manufacturing costs except direct materials and direct labour. | - | - | Accounting |
| 193 | factoring: receivables are sold to another company, usually a financial institution, for a fee; the purchaser then collects all payments directly from the customer. | - | - | Accounting |
| 194 | extraordinary repair: costs that can be capitalized because they increase the useful life or the efficiency of the equipment. | - | - | Accounting |
| 195 | expenses by nature: classifying expenses by type (e.g. depreciation on factory equipment and admin furniture would be "depreciation", factory supervisor's salary and accounting salaries would be "personnel"). | - | - | Accounting |