Text: Subject: Add
No. English Farsi Pashto Subject
91 discounted cash flow: a method of valuing an investment by determining the present value of expected future cash flows. - - Accounting
92 discount rate: the interest rate used when calculating present value. - - Accounting
93 discontinued operations: a part of a company (segment, department, major product line) that has been shut down, disposed of or classified as held for sale; must be reported separately from ongoing operations on the financial statements. - - Accounting
94 direct write-off method: only appropriate for small businesses with very few accounts receivable; when an account is deemed uncollectible, the amount is charged to Bad Debt Expense, and the receivable is removed from the books. There is no attempt to match the expense with the revenue. This method is not permitted under IFRS. - - Accounting
95 direct method (for preparing the cash flow statement): uses the actual cash inflows and outflows when determining cash from operations, as opposed to converting the accrual basis of operating income to the cash basis. - - Accounting
96 direct materials quantity (usage) variance: difference between the (standard cost per unit x the actual quantity used) and the (standard cost per unit x the standard amount allowed for production at that level); simplified, it is the standard cost x (the actual quantity used minus the standard quantity allowed). - - Accounting
97 direct materials efficiency (price) variance: the difference between (the actual price per unit x the actual amount of material used [or purchased]) and (the standard price per unit x actual amount of material used [or purchased]). Simplified, it is the actual amount of material used (or purchased) x (the actual price per unit minus the standard price per unit). - - Accounting
98 direct materials: items of direct material that have not been taken into production. - - Accounting
99 direct materials: are the materials used in the production of an item that can be traced directly to that item (e.g. buttons sewed on a custom-tailored coat). - - Accounting
100 direct labour rate (price) variance: the difference between (the actual rate x the actual hours worked) and (the standard rate x the actual hours worked). Simplified, it is the actual number of hours worked x (actual rate minus standard rate). - - Accounting
101 direct costing: a method of product costing by which product costs include direct materials, direct labour and variable manufacturing overhead. Fixed manufacturing overhead is treated as a period cost. - - Accounting
102 direct labour efficiency (quantity) variance: the difference between (the standard cost x the actual labour hours used during a period) and (the standard cost x the hours allowed for the same period); simplified, it is standard cost per hour x (actual hours used less standard hours allowed). - - Accounting
103 direct cost: a cost that can be directly attributable to its cost object (e.g. direct materials--in an automobile plant, tires can be traced to the specific automobile on which they were installed). With the current sophisticated software, more and more items can be classified as direct, making the actual costing process much more accurate. - - Accounting
104 direct allocation method: a method for allocating the costs of service/support departments to the operating (revenue-producing) departments; follows the matching principle--matching revenue with expenses incurred to produce that revenue in the same period. - - Accounting
105 deposits in transit: bank deposits that have been recorded in the books but have not reached the bank; a situation that often arises at month end and is identified when preparing the monthly bank reconciliation. - - Accounting