متن: مضمون:
No. English Farsi Pashto مضمون
31 stock option: the right to purchase a specified number of shares at a specified price for a fixed amount of time; some companies give stock options as compensation. - - Accounting
32 stock dividend: a dividend that is paid in shares, rather than in cash; does not change the total of shareholders' equity, the total book value of the shares nor the proportionate interest of each shareholder; reduces the book value per share because there are more shares outstanding. - - Accounting
33 static budget: a budget prepared for a single level of activity. - - Accounting
34 statement of retained earnings: a financial statement that shows changes in retained earnings for the period, which includes net income and dividends. Under IFRS, changes in retained earnings are included in the statement of changes in equity. - - Accounting
35 statement of financial position (SFP): also known as the balance sheet; reports assets, liabilities and equity accounts and balances at a specific point of time--usually the last day of the accounting period; provides a summarized view of the financial position of the company. - - Accounting
36 statement of comprehensive income: a financial statement that shows net income from operations and gains and losses that are not a result of operations or included on the income statement; shows changes in net equity. - - Accounting
37 statement of cash flows: a primary financial statement; shows where and how cash was generated and dispersed during the relevant accounting period, broken into three activity groups: operating, investing and financing; reconciles beginning cash balance to the ending cash balance on the statement of financial position. - - Accounting
38 standard costing: a system of accounting that uses budgeted or expected amounts instead of actual amounts to determine product cost; highlights variances when comparing actual to standard, which can aid management when making production decisions. - - Accounting
39 stakeholder: anyone who has an interest in the activities of an entity; someone who can influence and/or be influenced by the decisions of the entity; someone who is involved in or supports the organization's activities and successes. - - Accounting
40 split-off point: the point at which two or more distinct products appear from a common process. - - Accounting
41 sinking funds: money set aside on a regular basis to cover a large, one-time, future cash outflow (e.g. redeeming bonds). - - Accounting
42 setup costs: costs incurred to prepare equipment for processing a batch of units that are different from the previous batch; could include costs like cleaning, changing components, test runs, etc. - - Accounting
43 serial bond: bonds that have a number of maturity dates throughout the term of the bond; partial principal payments are required on each of the dates. - - Accounting
44 secured bond: a bond that is backed by collateral, usually assets, which will be handed over to the investor in case of a default. - - Accounting
45 salvage value: more commonly known as residual value; the estimated value of an asset at the end of its useful life. - - Accounting