متن: مضمون:
No. English Farsi Pashto مضمون
76 purchase order: a document (usually pre-numbered) sent by the purchaser to the seller with a list of goods and services the buyer wants to purchase from the seller. - - Accounting
77 publicly traded shares: the shares of a company that are traded on the open market (e.g. stock exchange); the shares are owned and traded by many individuals or investors; compared to shares that are held privately by just a few individuals. - - Accounting
78 public companies: companies whose shares are listed and traded on a stock exchange. This means that in Canada they must follow IFRS. - - Accounting
79 prorate: assign/allocate an amount to various components based on relative proportions. - - Accounting
80 proprietor: a person who owns and operates an unincorporated business. - - Accounting
81 property dividend: also called a dividend in kind; a dividend that is paid out in something other than cash (e.g. real estate, merchandise or shares of another company); recognizing the difficulty of dividing real estate into many portions of equal amounts, property dividends are usually in the form of equity investments. - - Accounting
82 profitability: the ability of a company to use its resources effectively to return a satisfactory profit, that is, to generate profit. - - Accounting
83 profit centre: a department or a division within a company that has the authority to make decision regarding revenues and expenses, but is not responsible for investment decisions; performance is measured based on divisional profit. - - Accounting
84 production service department: a cost centre (usually) that provides support in the form of service to any manufacturing department; is not directly involved in the manufacturing process; e.g. accounting, human resources, - - Accounting
85 production department: processes or functions that together are responsible for the manufacturing of a product or products. - - Accounting
86 product cost: all the costs that are incurred in producing one item of product; includes direct material, direct labour, and manufacturing overhead. - - Accounting
87 process costing system: a method of product costing for homogeneous items that are produced in large amounts. - - Accounting
88 prior period adjustment: an adjustment made to the current financial statements arising from previous;y undetected errors in recording and reporting from prior periods. - - Accounting
89 principal payment: a regular payment (not including interest) that reduces the carrying amount of a debt; a series of principal payments will reduce the carry amount of the debt to zero by the end of the term. - - Accounting
90 prime costs: direct product costs used during the production process-- direct material and direct labour. - - Accounting