| No. | English | Farsi | Pashto | مضمون |
|---|---|---|---|---|
| 121 | undiscounted future cash flows: expected receipts or expenditures that have not been discounted to the present value. | - | - | Accounting |
| 122 | understates: reports an amount at less than what it should be. | - | - | Accounting |
| 123 | underapplied overhead: the amount by which the actual overhead cost incurred exceeds the overhead applied using the predetermined overhead rate. | - | - | Accounting |
| 124 | transfer price: the price that is charged for goods or services when transferred between divisions or subsidiaries within a single company. | - | - | Accounting |
| 125 | traditional costing: using a predetermined manufacturing overhead rate to allocate overhead costs to products, along with actual direct material and direct labour costs. | - | - | Accounting |
| 126 | trademark: an intangible asset; the right to use a unique word, symbol or design to distinguish one business from another; can be registered for exclusive "right to use" for a certain period of time. | - | - | Accounting |
| 127 | trade name: the name used to identify a business; the name under which a business operates as opposed to the identification given at the time the business is registered; may be associated with the company's trademark. | - | - | Accounting |
| 128 | trade discount: a reduction in the price of goods and services by the seller; could be a discount at the point of sale for things like bulk purchases or customer loyalty. | - | - | Accounting |
| 129 | times interest earned: a liquidity measure; indicates a company's ability to make interest payments when they are due; determined by dividing income before interest and taxes by interest expense. | - | - | Accounting |
| 130 | term bonds: bonds that have a single maturity date, as opposed to serial bonds that may have several maturity dates. | - | - | Accounting |
| 131 | sunk cost: a cost that has already been incurred and cannot be recovered; are not considered relevant when making business decisions. | - | - | Accounting |
| 132 | sum-of-the-years' digits (SYD) method of depreciation: an accelerated approach to depreciation; a new rate is determined each year by dividing the remaining life of the asset (in years) by the sum-of-the-years' digits (e.g. the first year rate for an asset with an estimated life of 5 years would be 5/15 or 33.3%, where 15 is 1 + 2 + 3 + 4 + 5); method is not widely used. | - | - | Accounting |
| 133 | stock split: one share is divided into two or more shares; the combined value of the new shares is equal to the value of the original share so the book value per share is reduced; the amount invested does not change but now shareholders have more shares; lowers the market price of the shares to make the shares more affordable. | - | - | Accounting |
| 134 | stock option: the right to purchase a specified number of shares at a specified price for a fixed amount of time; some companies give stock options as compensation. | - | - | Accounting |
| 135 | stock dividend: a dividend that is paid in shares, rather than in cash; does not change the total of shareholders' equity, the total book value of the shares nor the proportionate interest of each shareholder; reduces the book value per share because there are more shares outstanding. | - | - | Accounting |