| نه | انګلیسی | فارسی | پشتو | مضمون |
|---|---|---|---|---|
| 226 | marketable securities: debt or equity instruments that can be easily converted to cash within one year or less; could be ETFs, common shares, treasury bills etc. | - | - | حسابداری |
| 227 | market share: one company's sales in relation to the total industry sales; the percentage of industry sales that has been achieved by one company within the industry. | - | - | حسابداری |
| 228 | market interest rate: also called the effective interest rate; the interest rate applied to deposits and investments based on the supply of and demand for money in the marketplace. | - | - | حسابداری |
| 229 | markdown: reducing the selling price of a good or service below its original selling price. | - | - | حسابداری |
| 230 | mark-up: the amount that is added to the cost of a good or service to determine the selling price; often expressed as a percentage of the cost; covers the cost of overhead and contributes to profit. | - | - | حسابداری |
| 231 | marginal cost/revenue: see incremental cost/revenue | - | - | حسابداری |
| 232 | margin of safety: the amount a company's sales can drop before they reach the break-even point, that is, before they start to lose money; can be expressed in dollars or units or as a percentage. | - | - | حسابداری |
| 233 | managerial accounting: a process of interpreting, analyzing and reporting detailed financial and non-financial information to assist internal users (e.g. management) in decision-making; generally, the information provided is future-focused (e.g. budgets) and does not require adherence to GAAP. | - | - | حسابداری |
| 234 | make or buy decision: involves using relevant revenues and expenses to make a choice between producing a product internally or purchasing it from an external source. | - | - | حسابداری |
| 235 | major repairs: materially significant expenditures that are capitalized because they increase the future economic benefit of the asset. | - | - | حسابداری |
| 236 | long-term liabilities: debts that are due after one year from the date of the statement of financial position. | - | - | حسابداری |
| 237 | long-term assets: also called long-lived assets; tangible, intangible and financial assets that a company expects to hold or to use for longer than one year or the company's operating cycle. | - | - | حسابداری |
| 238 | leasehold improvements: capital expenditures for additions and/or renovations to leased property that are paid for by the lessee but revert to the lessor at the end of the lease term. Leasehold improvements are recorded as a capital asset by the lessee, and should be depreciated over the term of the lease, or the useful life of the asset (whichever is shorter). | - | - | حسابداری |
| 239 | lease back: a situation in which one party (seller-lessee) sells an asset to the second party (purchaser-lessor) and then immediately leases the asset back; could be considered a form of financing. | - | - | حسابداری |
| 240 | lease: a contract between two parties whereby one party (the lessee) receives the right to use an asset owned by the other party (the lessor) for a specific period of time (the term) in exchange for periodic payments. | - | - | حسابداری |