| No. | English | Farsi | Pashto | مضمون |
|---|---|---|---|---|
| 16 | variable manufacturing overhead spending variance: compares the actual variable overhead cost incurred with the budgeted overhead cost adjusted to the actual level of input; determined by finding the difference between (the actual overhead cost incurred to produce the actual output) and (the actual input x the predetermined variable overhead rate). | - | - | Accounting |
| 17 | variable manufacturing overhead efficiency variance: compares the actual input required to the standard input allowed based on the actual volume of output; determined by finding the difference between (the actual volume of the overhead cost driver to produce the actual output x the predetermined variable overhead rate) and (the standard volume allowed for the actual output x the predetermined variable overhead rate). | - | - | Accounting |
| 18 | variable cost: a cost that has a linear relationship between total cost and volume within the relevant range; the cost varies in proportion to the level of activity; total variable costs change with changes in the volume of the cost driver; variable cost per unit does not change with changes in the volume of the cost driver. | - | - | Accounting |
| 19 | valuation account: a contra to an asset account; used to adjust the carrying amount of an asset without changing the balance in the primary account (e.g. Allowance for Doubtful Accounts/Accounts Receivable, Accumulated Depreciation/Asset account). | - | - | Accounting |
| 20 | unrealized gains and losses: changes in the fair value of an asset that have not been converted to cash because the asset is still owned by the company. The gain or loss will not be realized until the asset is sold and the proceeds are recognized. | - | - | Accounting |
| 21 | unfavourable variance: arises when actual expenditures are more than budgeted or expected expenditures; or actual revenues are less than budgeted or expected revenues. | - | - | Accounting |
| 22 | undiscounted future cash flows: expected receipts or expenditures that have not been discounted to the present value. | - | - | Accounting |
| 23 | understates: reports an amount at less than what it should be. | - | - | Accounting |
| 24 | underapplied overhead: the amount by which the actual overhead cost incurred exceeds the overhead applied using the predetermined overhead rate. | - | - | Accounting |
| 25 | transfer price: the price that is charged for goods or services when transferred between divisions or subsidiaries within a single company. | - | - | Accounting |
| 26 | traditional costing: using a predetermined manufacturing overhead rate to allocate overhead costs to products, along with actual direct material and direct labour costs. | - | - | Accounting |
| 27 | trademark: an intangible asset; the right to use a unique word, symbol or design to distinguish one business from another; can be registered for exclusive "right to use" for a certain period of time. | - | - | Accounting |
| 28 | trade name: the name used to identify a business; the name under which a business operates as opposed to the identification given at the time the business is registered; may be associated with the company's trademark. | - | - | Accounting |
| 29 | trade discount: a reduction in the price of goods and services by the seller; could be a discount at the point of sale for things like bulk purchases or customer loyalty. | - | - | Accounting |
| 30 | times interest earned: a liquidity measure; indicates a company's ability to make interest payments when they are due; determined by dividing income before interest and taxes by interest expense. | - | - | Accounting |