| No. | English | Farsi | Pashto | مضمون |
|---|---|---|---|---|
| 181 | favourable variance: when the actual expense is less than the budgeted amount or when the actual revenue is more than the budgeted amount. | - | - | حسابداری |
| 182 | fair market value: the amount an item could be sold for on the open market subject to the following conditions: the parties are familiar with the item, they are not under any pressure or time constraints, and are acting out of their own interest. IFRS allow the use of the fair market value concept, but prefers the fair value approach. | - | - | حسابداری |
| 183 | factory overhead: also called manufacturing overhead; all indirect costs involved in the manufacturing process; that is, all manufacturing costs except direct materials and direct labour. | - | - | حسابداری |
| 184 | factoring: receivables are sold to another company, usually a financial institution, for a fee; the purchaser then collects all payments directly from the customer. | - | - | حسابداری |
| 185 | extraordinary repair: costs that can be capitalized because they increase the useful life or the efficiency of the equipment. | - | - | حسابداری |
| 186 | expenses by nature: classifying expenses by type (e.g. depreciation on factory equipment and admin furniture would be "depreciation", factory supervisor's salary and accounting salaries would be "personnel"). | - | - | حسابداری |
| 187 | expenses by function: expenses that are classified based on activity; for example cost of sales, marketing, human resources) | - | - | حسابداری |
| 188 | expected value: the estimated future value of an asset; determined by taking the weighted average of a number of possible values, based on the probability of the values occurring. | - | - | حسابداری |
| 189 | equivalent units of production: whole (completed) units of production determined by combining partially completed units (e.g. 2 units only 50% complete = 1 equivalent unit). | - | - | حسابداری |
| 190 | equity financing: raising cash (capital) by selling ownership (shares) in the company. | - | - | حسابداری |
| 191 | equity: the value of the ownership in a company; can also be called net assets = total assets minus total liabilities. | - | - | حسابداری |
| 192 | effective interest method of amortization: a method of amortizing any bond premium or discount in order to eliminate the premium or discount while adjusting the interest expense to equal the market (effective) interest rate as opposed to the stated rate. | - | - | حسابداری |
| 193 | effective interest rate: the true interest rate of an investment that is determined by considering the compounding factor over time. | - | - | حسابداری |
| 194 | economic order quantity: the optimum order quantity for an inventory item that minimizes inventory holding and ordering costs. | - | - | حسابداری |
| 195 | EBITDA: earnings before interest, taxes, depreciation and amortization; used to measure a company's operating performance. | - | - | حسابداری |
