متن: مضمون:
No. English Farsi Pashto مضمون
61 replacement cost: the current cost to replace an asset with another similar asset (one with similar characteristics). - - Accounting
62 repairs and maintenance expense: regular expenditures to keep an asset functioning; cost is not capitalized because it does not extend the useful life of the asset and is not meant to improve the efficiency. - - Accounting
63 reorder point: the minimum level of inventory at which an order should be placed to replenish the supply; taking into consideration the lead time for product delivery, it is the point where the cost of stock outs plus the cost of carrying too much inventory is minimized; determined by using the economic order quantity (EOQ) formula. - - Accounting
64 reliability: a qualitative characteristic of accounting information now called faithful representation; means the information is complete (all relevant information presented), neutral (objective, free from bias), and truthful (verifiable). - - Accounting
65 relevant range: the range of activity in which the cost relationship is assumed to be a straight line; means the equation representing the cost does not change within the range. - - Accounting
66 relevant cost: also called an incremental cost; a current or future cost that differs between two alternatives; must be considered when making decisions. - - Accounting
67 regression analysis: a type of statistical analysis used to determine the relationship between a dependent variable (Y) and one or more independent variables (x). - - Accounting
68 redemption of bonds payable: repurchase of bonds by the company that issued them initially; could be at maturity, or before maturity if there is a call feature. - - Accounting
69 reciprocal method: a technique for allocating support department costs to the producing departments and other support departments using simultaneous equations. - - Accounting
70 receiving report: a document that shows item descriptions and quantity of items received by the company; usually matched to the purchase order prior to processing payment - - Accounting
71 raw materials inventory: direct and indirect material that is being held until required for use in production. - - Accounting
72 quick ratio: also called acid-test ratio; a measure of liquidity--the ability of a company to settle its current liabilities with its quick assets (cash and cash equivalents, marketable securities and accounts receivable); determined by dividing quick assets by current liabilities. - - Accounting
73 quick assets: assets that are cash and cash equivalents or can be converted to cash quickly or easily (e.g. marketable securities, accounts receivable). - - Accounting
74 quality of earnings: represents how well, income reflects the strategic intent of the business. High quality earnings are not manipulated, reflect economic reality, and are free from misleading distractions; cash flows accurately reflect earnings (that is, cash flows increase when income increases). - - Accounting
75 qualitative characteristics: traits that render accounting information useful; identifies what accounting information is better for making decisions; Fundamental characteristics: relevance (e.g. predictive and confirmatory value, materiality) and faithful representation (e.g. economic substance, transparency, completeness and neutrality). - - Accounting