| No. | English | Farsi | Pashto | مضمون |
|---|---|---|---|---|
| 46 | 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 |
| 47 | 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 |
| 48 | 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 |
| 49 | salvage value: more commonly known as residual value; the estimated value of an asset at the end of its useful life. | - | - | Accounting |
| 50 | sales mix: the amount of sales of each product being sold, expressed as a percentage of the total combined sales of all the products; important information when the products have different profit margins; could also be applied to services. | - | - | Accounting |
| 51 | safety stock: extra units of inventory that are kept on hand in order to avoid stock outs; a buffer for times when unexpected events may disrupt the normal inventory flow (higher sales than usual, delivery problems). | - | - | Accounting |
| 52 | revision of depreciation estimates: useful life and residual value are estimates used to determine the amount of depreciation for an asset; because these are estimates it is likely that new information may require a change in the estimate. This will cause a change in the depreciation rate, which will impact depreciation expense going forward. | - | - | Accounting |
| 53 | revenue recognition: an accounting principle that requires revenue to be recognized in the period in which it is earned, not when the cash is received; based on the accrual approach to accounting and the matching principle. | - | - | Accounting |
| 54 | return on shareholders' equity (ROE): a performance measure that shows how well a company is using the shareholders' investment to earn a profit; calculated by dividing net income by shareholders' equity. | - | - | Accounting |
| 55 | return on investment (ROI): a profitability measure often used when making investment decisions; shows ratio of the profit created by an investment to the original outlay; calculated by dividing net income from the investment by the capital cost of the investment, expressed as a percentage. | - | - | Accounting |
| 56 | return on capital employed (ROCE): a profitability measure often used when making investment decisions; shows how well a company is using its assets to earn profit; calculated by dividing earnings before interest and taxes by total assets less current liabilities. | - | - | Accounting |
| 57 | retained earnings: accumulated profit earned to date less any amounts distributed to shareholders; profit held within the company for things like paying down debt or supporting a growth strategy. | - | - | Accounting |
| 58 | residual income: the amount of income remaining on an investment after the minimum required rate of return has been covered; a useful measure when allocating resources among competing investments and/or projects. | - | - | Accounting |
| 59 | research and development costs: planned expenditures in an effort to gain new knowledge, and apply it to the innovation of new, and the improvement of current, products or processes. | - | - | Accounting |
| 60 | required rate of return: the minimum amount of profit (return) that is expected from an investment considering the level of risk involved. | - | - | Accounting |