No. |
English |
Farsi |
Pashto |
مضمون |
31
|
statement of comprehensive income: a financial statement that shows net income from operations and gains and losses that are not a result of operations or included on the income statement; shows changes in net equity.
|
-
|
-
|
حسابداری
|
32
|
statement of cash flows: a primary financial statement; shows where and how cash was generated and dispersed during the relevant accounting period, broken into three activity groups: operating, investing and financing; reconciles beginning cash balance to the ending cash balance on the statement of financial position.
|
-
|
-
|
حسابداری
|
33
|
standard costing: a system of accounting that uses budgeted or expected amounts instead of actual amounts to determine product cost; highlights variances when comparing actual to standard, which can aid management when making production decisions.
|
-
|
-
|
حسابداری
|
34
|
stakeholder: anyone who has an interest in the activities of an entity; someone who can influence and/or be influenced by the decisions of the entity; someone who is involved in or supports the organization's activities and successes.
|
-
|
-
|
حسابداری
|
35
|
split-off point: the point at which two or more distinct products appear from a common process.
|
-
|
-
|
حسابداری
|
36
|
sinking funds: money set aside on a regular basis to cover a large, one-time, future cash outflow (e.g. redeeming bonds).
|
-
|
-
|
حسابداری
|
37
|
setup costs: costs incurred to prepare equipment for processing a batch of units that are different from the previous batch; could include costs like cleaning, changing components, test runs, etc.
|
-
|
-
|
حسابداری
|
38
|
serial bond: bonds that have a number of maturity dates throughout the term of the bond; partial principal payments are required on each of the dates.
|
-
|
-
|
حسابداری
|
39
|
secured bond: a bond that is backed by collateral, usually assets, which will be handed over to the investor in case of a default.
|
-
|
-
|
حسابداری
|
40
|
salvage value: more commonly known as residual value; the estimated value of an asset at the end of its useful life.
|
-
|
-
|
حسابداری
|
41
|
sales mix: the amount of sales of each product being sold, expressed as a percentage of the total combined sales of all the products; important information when the products have different profit margins; could also be applied to services.
|
-
|
-
|
حسابداری
|
42
|
safety stock: extra units of inventory that are kept on hand in order to avoid stock outs; a buffer for times when unexpected events may disrupt the normal inventory flow (higher sales than usual, delivery problems).
|
-
|
-
|
حسابداری
|
43
|
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
|
44
|
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
|
45
|
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
|