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Text: Subject: Add
No. English Farsi Pashto Subject
16 investments: financial instruments, such as equities/shares and property, that increase in value due to appreciation but are also subject to market fluctuations; and financial instruments, such as cash and bonds, that are held to generate income. - - Accounting
17 investment securities: financial instruments (e.g. debt and equity securities, derivatives) that are held in the long-term with the main purpose of earning revenue. - - Accounting
18 investment revenues: earnings on debt and equity securities; usually in the form of dividends or interest. - - Accounting
19 investment centre: a business division or segment where management has the authority to make all decisions regarding revenues, expenses and the use of assets; performance is measured with return on investment and/or residual income. - - Accounting
20 Poetry شعر شعر ادبیات
21 inventory valuation: the cost of inventory at the end of the accounting period subject to the lower of cost and net realizable value (LCNRV) rule. Methods of valuation include specific identification; first-ion, first-out (FIFO); and weighted average. - - Accounting
22 inventory shrinkage: the difference between what is recorded for inventory in the accounting records and the actual physical inventory on hand; results from theft (by employees or shoplifting), counting errors, evaporation, etc. - - Accounting
23 inventory cost flow assumption: a method used to assign costs to cost of goods sold and ending inventory; except for the specific identification method, it would be too onerous to try to record costs to match the physical flow, especially for large inventories of homogeneous items. Companies choose a cost flow assumption that is close to their actual flow. - - Accounting
24 inventory: merchandise being held for sale (merchandising company) or raw materials and work-in-process items that will be used to produce finished goods that are held for sale (manufacturing company). - - Accounting
25 inventoriable cost: all the costs required to purchase merchandise for sale or produce finished goods for sale plus any costs incurred to make the items ready to sell. - - Accounting
26 internal rate of return: a discount rate that causes the net present value of an investment to be zero; used to evaluate the profitability of an investment. - - Accounting
27 insolvent: a company is considered insolvent when it is unable to pay its debts using all the assets that are owned. - - Accounting
28 indirect method of the statement of cash flows: a method of preparing the statement of cash flows by first converting operating results from an accrual basis to a cash basis; involves adjusting net income by any changes in the balance sheet accounts to determine cash flows from operations. - - Accounting
29 indirect materials: material costs that cannot be traced directly to a specific product. - - Accounting
30 indirect labour: labour costs that cannot be traced directly to a specific product. - - Accounting