| No. | English | Farsi | Pashto | مضمون |
|---|---|---|---|---|
| 31 | term bonds: bonds that have a single maturity date, as opposed to serial bonds that may have several maturity dates. | - | - | Accounting |
| 32 | sunk cost: a cost that has already been incurred and cannot be recovered; are not considered relevant when making business decisions. | - | - | Accounting |
| 33 | 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 |
| 34 | 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 |
| 35 | 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 |
| 36 | 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 |
| 37 | static budget: a budget prepared for a single level of activity. | - | - | Accounting |
| 38 | statement of retained earnings: a financial statement that shows changes in retained earnings for the period, which includes net income and dividends. Under IFRS, changes in retained earnings are included in the statement of changes in equity. | - | - | Accounting |
| 39 | statement of financial position (SFP): also known as the balance sheet; reports assets, liabilities and equity accounts and balances at a specific point of time--usually the last day of the accounting period; provides a summarized view of the financial position of the company. | - | - | Accounting |
| 40 | statement of comprehensive income: a financial statement that shows net income from operations and gains and losses that are not a result of operations or included on the income statement; shows changes in net equity. | - | - | Accounting |
| 41 | statement of cash flows: a primary financial statement; shows where and how cash was generated and dispersed during the relevant accounting period, broken into three activity groups: operating, investing and financing; reconciles beginning cash balance to the ending cash balance on the statement of financial position. | - | - | Accounting |
| 42 | standard costing: a system of accounting that uses budgeted or expected amounts instead of actual amounts to determine product cost; highlights variances when comparing actual to standard, which can aid management when making production decisions. | - | - | Accounting |
| 43 | stakeholder: anyone who has an interest in the activities of an entity; someone who can influence and/or be influenced by the decisions of the entity; someone who is involved in or supports the organization's activities and successes. | - | - | Accounting |
| 44 | split-off point: the point at which two or more distinct products appear from a common process. | - | - | Accounting |
| 45 | sinking funds: money set aside on a regular basis to cover a large, one-time, future cash outflow (e.g. redeeming bonds). | - | - | Accounting |