| No. | English | Farsi | Pashto | مضمون |
|---|---|---|---|---|
| 331 | direct labour efficiency (quantity) variance: the difference between (the standard cost x the actual labour hours used during a period) and (the standard cost x the hours allowed for the same period); simplified, it is standard cost per hour x (actual hours used less standard hours allowed). | - | - | Accounting |
| 332 | direct cost: a cost that can be directly attributable to its cost object (e.g. direct materials--in an automobile plant, tires can be traced to the specific automobile on which they were installed). With the current sophisticated software, more and more items can be classified as direct, making the actual costing process much more accurate. | - | - | Accounting |
| 333 | direct allocation method: a method for allocating the costs of service/support departments to the operating (revenue-producing) departments; follows the matching principle--matching revenue with expenses incurred to produce that revenue in the same period. | - | - | Accounting |
| 334 | deposits in transit: bank deposits that have been recorded in the books but have not reached the bank; a situation that often arises at month end and is identified when preparing the monthly bank reconciliation. | - | - | Accounting |
| 335 | departmental overhead rate: as opposed to plant-wide overhead rate; a rate for allocating overhead that is specific to a department; results in a more accurate allocation of overhead because the rate depends on the actual cost driver for the department (e.g. machine hours vs. direct labour hours). | - | - | Accounting |
| 336 | deferred income taxes: a liability that arises when the tax expense calculated based on the government taxation law is different from the tax expense calculated according to GAAP (generally accepted accounting principles). | - | - | Accounting |
| 337 | declaration date: the date the board of directors announces the payment of dividends. | - | - | Accounting |
| 338 | decentralization: the process of transferring authority and decision-making from the top-level single body of management to lower-level departments or divisions that are closer to the situations that require decisions. | - | - | Accounting |
| 339 | debt to total asset ratio: indicates what percentage of assets are being financed by credit; calculated by dividing total liabilities by total assets; measures financial leverage. | - | - | Accounting |
| 340 | debt-to-equity ratio: shows how much debt an entity has for each dollar of equity; Debt-to-equity ratio = Total liabilities / Total shareholders' equity; indicates the strength of its financial leverage. | - | - | Accounting |
| 341 | debenture bond: a bond that is not backed by collateral. | - | - | Accounting |
| 342 | date of record: any shareholders on the record date will be eligible for receiving dividends that have been declared. | - | - | Accounting |
| 343 | customer deposits: an amount received from a customer before the goods and services have been provided; recognized as a liability with an obligation to provide the goods and services (unearned revenue) or return the deposit to the customer (e.g. damage deposit on rental accommodation). | - | - | Accounting |
| 344 | current portion of long-term debt: the part of any long-term liability that is due within one year from the date of the statement of financial position; the amount is reclassified as a current liability. | - | - | Accounting |
| 345 | cumulative preferred shares: if the dividends are not paid on cumulative shares for one or more years consecutively, then that amount must be paid before any dividends can be distributed to other shareholders. | - | - | Accounting |