Text: Subject: Add
No. English Farsi Pashto Subject
46 gain on sale of investments: arises when the proceeds from the sale of the investment exceeds the carrying amount of the investment on the date of the sale. - - Accounting
47 gain on disposal of assets: arises when the proceeds from the sale of an asset exceed its carrying amount at the time of the sale. - - Accounting
48 gain on retirement of bonds: arises when bonds are redeemed or retired before the maturity date. A gain is recognized if the proceeds are more than the carrying amount of the bond. - - Accounting
49 future value of an annuity: the value of a series of regular payments at a future date, assuming a specific discount rate (interest rate). If the regular payments are made at the end of each period, it is an ordinary annuity; if the payments are made at the beginning of each period, it is an annuity due. - - Accounting
50 fully depreciated: describes an asset with a carrying amount equal to the residual value (or zero if there is no residual value). - - Accounting
51 full disclosure principle: one of accounting's foundational principles; the general practice of providing information that is important enough to influence an informed user's decisions; it must be detailed enough to assist users in making informed decisions but condensed enough to avoid excessive preparation costs. - - Accounting
52 free cash flow: discretionary cash available after capital expenditures have been deducted for the cash flow from operations; indicates cash available for future investment that will add value to the company. - - Accounting
53 fixed manufacturing overhead (FMOH) volume variance: also called production volume variance; refers to the difference between the FMOH budget (predetermined fixed overhead rate x budgeted volume of production) and the FMOH applied (predetermined fixed overhead rate x actual volume of production). - - Accounting
54 fixed manufacturing overhead (FMOH) budget variance: also called the spending variance; determined by subtracting the budgeted fixed overhead amount from the actual fixed overhead amount. - - Accounting
55 flexible budget: a budget that can be adjusted to the actual volume of production. - - Accounting
56 fixed rate loan: borrowed funds that carry one stated interest rate over the term of the loan; as opposed to a variable rate loan which has a flexible rate. - - Accounting
57 fixed assets: property, plant and equipment (PP&E) that are tangible (have physical presence) and will provide benefits to the company for more than one year. - - Accounting
58 finished goods inventory: the manufactured goods on hand that are available for sale. - - Accounting
59 financial leverage: using borrowed funds to improve the return on investment, as long as the borrowing rate is less than the rate of return; also called "trading on the equity". - - Accounting
60 favourable variance: when the actual expense is less than the budgeted amount or when the actual revenue is more than the budgeted amount. - - Accounting