متن: مضمون:
نه انګلیسی فارسی پشتو مضمون
601 statement of owner's equity: a financial statement that shows the changes in owner's equity over a specific period of time. - - حسابداری
602 revenues: The result of business activities performed to earn a profit (e.g. selling inventory, performing services). Revenue increases assets or decreases liabilities, and increases owner's equity. - - حسابداری
603 reporting entity concept: accounting for the activities of a business should be separate from the accounting activities of its owner and all other related businesses. - - حسابداری
604 relevance: a qualitative characteristic of accounting information that it will have an impact on decisions. - - حسابداری
605 profit: the amount remaining when revenues exceed expenses; increases owner's equity. - - حسابداری
606 prepaid expense: an asset that arises from paying for products and/or services in advance of being used (e.g. rent, insurance, supplies). - - حسابداری
607 periodicity concept: dividing economic activity into specific periods of time (e.g. month, year) to facilitate preparation of the financial statements. - - حسابداری
608 owner's equity: the ownership claim on a company that is equal to the net assets in the company; from the accounting equation--Assets - Liabilities = Owner's Equity. - - حسابداری
609 note payable: a liability that has a note specifying the amount to be paid at a specific future date. Usually specifies an associated interest rate. - - حسابداری
610 monetary unit concept: only transactions that can be expressed in monetary terms can be recognized in the accounting records. - - حسابداری
611 matching concept: an expense that has been incurred in the process of producing revenue should be recognized in the same period as that revenue - - حسابداری
612 loss: the amount by which expenses exceed revenues. It will decrease owner's equity. - - حسابداری
613 liability: a present obligation to provide economic benefits in the future as a result of a past transaction or event. - - حسابداری
614 investors: current owners or potential owners of a business. - - حسابداری
615 investments by the owner: assets contributed to the business by the owner that will increase owner's equity. - - حسابداری