متن: مضمون:
No. English Farsi Pashto مضمون
346 debit memo: short for debit memorandum; a document from a supplier sent to a customer indicating their account has been increased (e.g. incremental charges); if the memo is from the bank, it indicates the balance in their account has been reduced (e.g. bank charges, NSF charges). - - Accounting
347 credit memo: short for credit memorandum; issued by the seller to reduce the amount of an invoice as a result of a discount, return or refund. - - Accounting
348 credit terms: payment terms given to someone who has been granted credit; usually includes any discounts for early payment, the due date, and the rate of interest to be charged on late payments (e.g. 2/10, net 30 means there is a 2% discount if the invoice is paid within 10 days and the customer has 30 days to pay the full amount). - - Accounting
349 cost-volume-profit (CVP): a method for determining how changes in both costs and volumes will impact profit, including determining the break-even point. - - Accounting
350 cost of carrying inventory: the costs associated with keeping inventory (e.g. storage, insurance, shrinkage and obsolescence). - - Accounting
351 cost of capital: the average cost of a company's sources of financing (including all debt and equity instruments); considered to be the minimum rate of return that can be expected on any new projects. - - Accounting
352 cost object: is any product, activity, department, service or customer for which costs are required and can be accumulated or assigned. - - Accounting
353 cost centre: a department that is not directly generating revenue; costs are incurred in support of the other revenue producing departments and other support departments (e.g. human resources, accounting). - - Accounting
354 cost behaviour: refers to the relationship between total cost and the level of activity of the cost driver. For example, total variable costs change in proportion to the changes in the cost driver; total fixed costs do not change with changes in the activity levels within a certain range; and mixed costs have a component of each. - - Accounting
355 corporation: a legal form of business organization that operates as a separate entity from its owners (shareholders). The shareholders elect a board of directors to oversee the operations of the business. - - Accounting
356 copyright: refers to the ownership of intellectual property; the owner has the sole legal right to reproduce, publish or perform the original creation, and is the only person able to grant permission to others to do the same. In certain situation, entities will own the copyright to the original work of their employees. It refers to literary, dramatic, musical and artistic work, and often has a time limit on the ownership. - - Accounting
357 convertible preferred shares: provides the owner with the option of converting the shares into a certain number of a different class of shares after holding the shares for a specific length of time. - - Accounting
358 convertible bond: the holder or the issuer of the bond has the right to convert the debt into some other form of security (e.g. common shares). - - Accounting
359 conversion costs: refers to direct labour and manufacturing overhead, which are the costs incurred in turning raw materials into finished goods. - - Accounting
360 contribution-approach income statement: an income statement that divides costs into variable costs and fixed costs, as opposed to the traditional income statement that reports costs as product or period costs. The format of the statement is: Revenue (Sales) less variable costs = contribution margin less fixed costs = profit. - - Accounting