| نه | انګلیسی | فارسی | پشتو | مضمون |
|---|---|---|---|---|
| 61 | replacement cost: the current cost to replace an asset with another similar asset (one with similar characteristics). | - | - | حسابداری |
| 62 | repairs and maintenance expense: regular expenditures to keep an asset functioning; cost is not capitalized because it does not extend the useful life of the asset and is not meant to improve the efficiency. | - | - | حسابداری |
| 63 | reorder point: the minimum level of inventory at which an order should be placed to replenish the supply; taking into consideration the lead time for product delivery, it is the point where the cost of stock outs plus the cost of carrying too much inventory is minimized; determined by using the economic order quantity (EOQ) formula. | - | - | حسابداری |
| 64 | reliability: a qualitative characteristic of accounting information now called faithful representation; means the information is complete (all relevant information presented), neutral (objective, free from bias), and truthful (verifiable). | - | - | حسابداری |
| 65 | relevant range: the range of activity in which the cost relationship is assumed to be a straight line; means the equation representing the cost does not change within the range. | - | - | حسابداری |
| 66 | relevant cost: also called an incremental cost; a current or future cost that differs between two alternatives; must be considered when making decisions. | - | - | حسابداری |
| 67 | regression analysis: a type of statistical analysis used to determine the relationship between a dependent variable (Y) and one or more independent variables (x). | - | - | حسابداری |
| 68 | redemption of bonds payable: repurchase of bonds by the company that issued them initially; could be at maturity, or before maturity if there is a call feature. | - | - | حسابداری |
| 69 | reciprocal method: a technique for allocating support department costs to the producing departments and other support departments using simultaneous equations. | - | - | حسابداری |
| 70 | receiving report: a document that shows item descriptions and quantity of items received by the company; usually matched to the purchase order prior to processing payment | - | - | حسابداری |
| 71 | raw materials inventory: direct and indirect material that is being held until required for use in production. | - | - | حسابداری |
| 72 | quick ratio: also called acid-test ratio; a measure of liquidity--the ability of a company to settle its current liabilities with its quick assets (cash and cash equivalents, marketable securities and accounts receivable); determined by dividing quick assets by current liabilities. | - | - | حسابداری |
| 73 | quick assets: assets that are cash and cash equivalents or can be converted to cash quickly or easily (e.g. marketable securities, accounts receivable). | - | - | حسابداری |
| 74 | quality of earnings: represents how well, income reflects the strategic intent of the business. High quality earnings are not manipulated, reflect economic reality, and are free from misleading distractions; cash flows accurately reflect earnings (that is, cash flows increase when income increases). | - | - | حسابداری |
| 75 | qualitative characteristics: traits that render accounting information useful; identifies what accounting information is better for making decisions; Fundamental characteristics: relevance (e.g. predictive and confirmatory value, materiality) and faithful representation (e.g. economic substance, transparency, completeness and neutrality). | - | - | حسابداری |