| No. | English | Farsi | Pashto | مضمون |
|---|---|---|---|---|
| 271 | holding costs: also called the inventory carrying costs; total costs that are incurred from storing unsold inventory; includes costs related to the warehouse (insurance, depreciation, security), costs related to the goods (shrinkage, insurance, labour and spoilage) and financing costs of the funds used to procure the goods. | - | - | Accounting |
| 272 | high-low method: a simple method for separating a mixed cost into its variable and fixed components using the highest and lowest activity points on the expense line. The change in total costs is divided by the change between the lowest and highest activity levels to determine the variable cost per unit. The variable cost per unit is then applied to one of the two points used to determine the amount of fixed cost. | - | - | Accounting |
| 273 | held-to-maturity (HTM) securities: debt securities that are purchased with the intention of being held to maturity; provides a steady stream of income as opposed to gains from market appreciation. Because shares have no maturity, they are not considered to be HTM securities. | - | - | Accounting |
| 274 | generally accepted accounting principles (GAAP): a set of general standards that outlines rules, procedures and guidelines that are followed by accountants in the preparation and presentation of financial statements. | - | - | Accounting |
| 275 | gain on sale of investments: arises when the proceeds from the sale of the investment exceeds the carrying amount of the investment on the date of the sale. | - | - | Accounting |
| 276 | gain on disposal of assets: arises when the proceeds from the sale of an asset exceed its carrying amount at the time of the sale. | - | - | Accounting |
| 277 | gain on retirement of bonds: arises when bonds are redeemed or retired before the maturity date. A gain is recognized if the proceeds are more than the carrying amount of the bond. | - | - | Accounting |
| 278 | future value of an annuity: the value of a series of regular payments at a future date, assuming a specific discount rate (interest rate). If the regular payments are made at the end of each period, it is an ordinary annuity; if the payments are made at the beginning of each period, it is an annuity due. | - | - | Accounting |
| 279 | fully depreciated: describes an asset with a carrying amount equal to the residual value (or zero if there is no residual value). | - | - | Accounting |
| 280 | full disclosure principle: one of accounting's foundational principles; the general practice of providing information that is important enough to influence an informed user's decisions; it must be detailed enough to assist users in making informed decisions but condensed enough to avoid excessive preparation costs. | - | - | Accounting |
| 281 | free cash flow: discretionary cash available after capital expenditures have been deducted for the cash flow from operations; indicates cash available for future investment that will add value to the company. | - | - | Accounting |
| 282 | fixed manufacturing overhead (FMOH) volume variance: also called production volume variance; refers to the difference between the FMOH budget (predetermined fixed overhead rate x budgeted volume of production) and the FMOH applied (predetermined fixed overhead rate x actual volume of production). | - | - | Accounting |
| 283 | fixed manufacturing overhead (FMOH) budget variance: also called the spending variance; determined by subtracting the budgeted fixed overhead amount from the actual fixed overhead amount. | - | - | Accounting |
| 284 | flexible budget: a budget that can be adjusted to the actual volume of production. | - | - | Accounting |
| 285 | fixed rate loan: borrowed funds that carry one stated interest rate over the term of the loan; as opposed to a variable rate loan which has a flexible rate. | - | - | Accounting |