| نه | انګلیسی | فارسی | پشتو | مضمون |
|---|---|---|---|---|
| 151 | 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. | - | - | حسابداری |
| 152 | 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. | - | - | حسابداری |
| 153 | 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. | - | - | حسابداری |
| 154 | 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. | - | - | حسابداری |
| 155 | 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. | - | - | حسابداری |
| 156 | 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. | - | - | حسابداری |
| 157 | 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. | - | - | حسابداری |
| 158 | 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. | - | - | حسابداری |
| 159 | required rate of return: the minimum amount of profit (return) that is expected from an investment considering the level of risk involved. | - | - | حسابداری |
| 160 | replacement cost: the current cost to replace an asset with another similar asset (one with similar characteristics). | - | - | حسابداری |
| 161 | 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. | - | - | حسابداری |
| 162 | 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. | - | - | حسابداری |
| 163 | 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). | - | - | حسابداری |
| 164 | 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. | - | - | حسابداری |
| 165 | relevant cost: also called an incremental cost; a current or future cost that differs between two alternatives; must be considered when making decisions. | - | - | حسابداری |