| No. | English | Farsi | Pashto | مضمون |
|---|---|---|---|---|
| 196 | earnings per share (basic): net income available to common shareholders divided by the weighted-average number of common shares outstanding; a measure of profitability. | - | - | حسابداری |
| 197 | early payment discount: a method of credit management; encourages payment of receivables before the due date by offering a cash discount. | - | - | حسابداری |
| 198 | early payment discount: a method of credit management; encourages payment of receivables before the due date by offering a cash discount. | - | - | حسابداری |
| 199 | double-declining balance method of depreciation: see double-diminishing balance method | - | - | حسابداری |
| 200 | double entry accounting: a system of recording business transactions derived from the basic accounting equation (and the format of the traditional balance sheet; Assets = Liabilities + Equity. Every entry has two parts--a debit (on the left side) and an equal but opposite credit (on the right side). This ensures the books stay "balanced". | - | - | حسابداری |
| 201 | donated capital: refers to a contribution of assets to the company as a one-sided transaction. Nothing is given in exchange. These assets are recorded as Contributed Capital-Donated Capital at the fair value of the asset. | - | - | حسابداری |
| 202 | division: sometimes companies are divided into separate parts or segments to carry out a specific operation, produce a product, or to cover a geographical area. These are called divisions and while they may be autonomous, they are still a part of the business entity. | - | - | حسابداری |
| 203 | dividends payable: a liability account where dividends that have been authorized but not paid are recorded; is classified as a current liability because generally dividends are paid within one year of their declaration. | - | - | حسابداری |
| 204 | dividends in arrears: dividends on cumulative preferred shares that have not been declared or paid in a certain year; must be paid before any other dividends, once dividends are authorized. | - | - | حسابداری |
| 205 | dividends declared: an account in which to record dividends authorized by the board but not yet paid. Reduces the Retained Earnings account. | - | - | حسابداری |
| 206 | dividend yield: dividends as a percentage of the share price; is a good indicator of the return that can be expected in the future. It is important to understand the yield can change because of changes in the share price as well as changes in the dividends paid. | - | - | حسابداری |
| 207 | dividend payout ratio: the ratio of cash dividends to net income; a measure of profitability; the formula changes if there are preferred shares outstanding, it becomes-- cash dividends paid to common shareholders divided by (net income minus preferred dividends). | - | - | حسابداری |
| 208 | dividend payment date: there are three important dates associated with dividends: (1) the date the board of directors approves the dividend (the declaration date), (2) the date of record (who receives the dividend), and (3) the day the actual payment is made (the payment date). | - | - | حسابداری |
| 209 | dividend declaration date: there are three important dates associated with dividends: (1) the date the board of directors approves the dividend (the declaration date), (2) the date of record (who receives the dividend), and (3) the payment date. | - | - | حسابداری |
| 210 | dividend: distribution of a company's profits to the shareholders, subject to a number of legal considerations: it would create an insolvency situation, the dividend is approved by the board of directors, and it must comply with share obligations (e.g. pay dividends-in-arrears first). | - | - | حسابداری |
