| No. | English | Farsi | Pashto | مضمون |
|---|---|---|---|---|
| 511 | allowance for doubtful accounts: an account that includes the accounts receivable where there is uncertainty over whether the debt will be paid. This is a contra-asset account, that is deducted from accounts receivable to determine its carrying amount. | - | - | Accounting |
| 512 | aging schedule of accounts receivable: a list of all the accounts receivable amounts divided into the lengths of time the amounts have been outstanding. Usually based on 30, 60, 90 days, and over 90 days. | - | - | Accounting |
| 513 | accounts receivable: amounts owing to the company for goods or services purchased on credit. Has a normal debit balance. | - | - | Accounting |
| 514 | petty cash fund: a limited amount of cash set aside to pay relatively small invoices. | - | - | Accounting |
| 515 | cash equivalents: short-term investments that are highly liquid (have a maturity date of less than three months) and generally are not susceptible to changes in the market. | - | - | Accounting |
| 516 | bank reconciliation: the process of comparing the balance in the bank account and the balance in the company's cash account, and identifying all items that are causing a difference. | - | - | Accounting |
| 517 | bank overdraft: when a bank balance has a negative balance; the withdrawals/disbursements have exceeded the amount of cash available in the account. | - | - | Accounting |
| 518 | weighted-average: an inventory cost formula generally used for items that are indistinguishable and interchangeable. Cost of goods sold is based on an average per unit cost, determined by dividing the cost of goods available for sale by the number of items available for sale. | - | - | Accounting |
| 519 | specific identification: an inventory cost formula used when inventory items are easily distinguishable and not interchangeable. Cost of goods sold is made up of the specific cost of each product sold. | - | - | Accounting |
| 520 | net realizable value: the current selling price of an item less any costs incurred to sell it. Easy to determine if the item is currently available in the market. | - | - | Accounting |
| 521 | lower of cost and net realizable value (LCNRV): a method for valuing inventory for presentation in the financial statements. | - | - | Accounting |
| 522 | inventory turnover: the number of times inventory is sold, on average, during a period. Inventory turnover = cost of goods sold divided by average inventory. Average inventory = (beginning inventory + ending inventory) divided by 2. Indicates the short-term liquidity of the company. | - | - | Accounting |
| 523 | first-in, first-out (FIFO): an inventory cost formula that assumes the earliest items purchased are the first items sold. Cost of goods sold consists of the oldest items in inventory. | - | - | Accounting |
| 524 | days sales in inventory: a measure that indicates how long (average) items are held in inventory before they are sold. Days sales in inventory = 365 days divided by the inventory turnover ratio. | - | - | Accounting |
| 525 | consigned goods: goods that are being held for sale but are not the property of the seller (consignee). The person that owns the goods (consignor) receives the revenue from a sale (less commission to the consignee) after the sale is completed. | - | - | Accounting |