| نه | انګلیسی | فارسی | پشتو | مضمون |
|---|---|---|---|---|
| 166 | regression analysis: a type of statistical analysis used to determine the relationship between a dependent variable (Y) and one or more independent variables (x). | - | - | حسابداری |
| 167 | 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. | - | - | حسابداری |
| 168 | reciprocal method: a technique for allocating support department costs to the producing departments and other support departments using simultaneous equations. | - | - | حسابداری |
| 169 | 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 | - | - | حسابداری |
| 170 | raw materials inventory: direct and indirect material that is being held until required for use in production. | - | - | حسابداری |
| 171 | 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. | - | - | حسابداری |
| 172 | quick assets: assets that are cash and cash equivalents or can be converted to cash quickly or easily (e.g. marketable securities, accounts receivable). | - | - | حسابداری |
| 173 | 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). | - | - | حسابداری |
| 174 | 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). | - | - | حسابداری |
| 175 | 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. | - | - | حسابداری |
| 176 | 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. | - | - | حسابداری |
| 177 | public companies: companies whose shares are listed and traded on a stock exchange. This means that in Canada they must follow IFRS. | - | - | حسابداری |
| 178 | prorate: assign/allocate an amount to various components based on relative proportions. | - | - | حسابداری |
| 179 | proprietor: a person who owns and operates an unincorporated business. | - | - | حسابداری |
| 180 | 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. | - | - | حسابداری |