| No. | English | Farsi | Pashto | عنوان |
|---|---|---|---|---|
| 136 | static budget: a budget prepared for a single level of activity. | - | - | Accounting |
| 137 | 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 |
| 138 | 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 |
| 139 | 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 |
| 140 | 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 |
| 141 | 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 |
| 142 | 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 |
| 143 | split-off point: the point at which two or more distinct products appear from a common process. | - | - | Accounting |
| 144 | sinking funds: money set aside on a regular basis to cover a large, one-time, future cash outflow (e.g. redeeming bonds). | - | - | Accounting |
| 145 | setup costs: costs incurred to prepare equipment for processing a batch of units that are different from the previous batch; could include costs like cleaning, changing components, test runs, etc. | - | - | Accounting |
| 146 | serial bond: bonds that have a number of maturity dates throughout the term of the bond; partial principal payments are required on each of the dates. | - | - | Accounting |
| 147 | secured bond: a bond that is backed by collateral, usually assets, which will be handed over to the investor in case of a default. | - | - | Accounting |
| 148 | salvage value: more commonly known as residual value; the estimated value of an asset at the end of its useful life. | - | - | Accounting |
| 149 | sales mix: the amount of sales of each product being sold, expressed as a percentage of the total combined sales of all the products; important information when the products have different profit margins; could also be applied to services. | - | - | Accounting |
| 150 | safety stock: extra units of inventory that are kept on hand in order to avoid stock outs; a buffer for times when unexpected events may disrupt the normal inventory flow (higher sales than usual, delivery problems). | - | - | Accounting |