| نه | انګلیسی | فارسی | پشتو | مضمون |
|---|---|---|---|---|
| 121 | non-cumulative preferred shares: preferred shares that do not carry the right to accumulate dividends from year to year; if dividends are not paid in one year preferred shareholders do not have the right to claim them in subsequent years. | - | - | حسابداری |
| 122 | net present value (NPV): a technique for determining the current value of future amounts of cash flows produced by a project; often used in making capital budgeting decisions; represents the difference between the initial outlay of a project and the total amount of the current values of its future cash flows. | - | - | حسابداری |
| 123 | multi-step income statement: a detailed statement of income which separates the operating revenues and expenses from the non-operating items; information is meaningful and easy to understand with operating results not being diluted or distorted with non-operating items. | - | - | حسابداری |
| 124 | mortgage: a loan agreement in which the lender provides funds for the borrower to purchase a house or other property, using the asset as collateral, in exchange for regular payments against the principal and for interest; default could result in the lender taking ownership of the property. | - | - | حسابداری |
| 125 | mixed cost: a cost that has a variable component and a fixed component. | - | - | حسابداری |
| 126 | merchandise inventory: items that have been purchased and are being held for sale. | - | - | حسابداری |
| 127 | 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 |
| 128 | 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 |
| 129 | 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 |
| 130 | markdown: reducing the selling price of a good or service below its original selling price. | - | - | حسابداری |
| 131 | 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 |
| 132 | marginal cost/revenue: see incremental cost/revenue | - | - | حسابداری |
| 133 | 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 |
| 134 | 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 |
| 135 | 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 |