Text: Subject: Add
No. English Farsi Pashto Subject
1 yield: the amount of annual earnings realized on an investment (excluding any valuation gains or losses); usually expressed as a percentage of the initial investment or the current value. - - Accounting
2 write-off: the process of removing an item from the company's accounting records (balance sheet) after determining the value has been reduced to zero. - - Accounting
3 work-in-process inventory: units of product that have been started into production but will not be completed until a subsequent period. - - Accounting
4 weighted cost of capital: average rate a company pays to finance its assets; determined by averaging the cost of all debt and equity financing based on the proportion each source contributes to the total amount. - - Accounting
5 warranty: an assurance-type warranty is a time-limited guarantee by the seller or service provider that the goods or services are free from defects and usually includes a commitment to correct any defects or replace the product--generally is included in the sale price; a service-type warranty is a guarantee to service the product for a specified amount of time after the sale or after the initial warranty expires--in many cases the latter is offered at an additional cost. - - Accounting
6 variance: the difference between actual cost and budgeted cost, or actual revenue and budgeted revenue. - - Accounting
7 variable manufacturing overhead spending variance: compares the actual variable overhead cost incurred with the budgeted overhead cost adjusted to the actual level of input; determined by finding the difference between (the actual overhead cost incurred to produce the actual output) and (the actual input x the predetermined variable overhead rate). - - Accounting
8 variable manufacturing overhead efficiency variance: compares the actual input required to the standard input allowed based on the actual volume of output; determined by finding the difference between (the actual volume of the overhead cost driver to produce the actual output x the predetermined variable overhead rate) and (the standard volume allowed for the actual output x the predetermined variable overhead rate). - - Accounting
9 variable cost: a cost that has a linear relationship between total cost and volume within the relevant range; the cost varies in proportion to the level of activity; total variable costs change with changes in the volume of the cost driver; variable cost per unit does not change with changes in the volume of the cost driver. - - Accounting
10 valuation account: a contra to an asset account; used to adjust the carrying amount of an asset without changing the balance in the primary account (e.g. Allowance for Doubtful Accounts/Accounts Receivable, Accumulated Depreciation/Asset account). - - Accounting
11 unrealized gains and losses: changes in the fair value of an asset that have not been converted to cash because the asset is still owned by the company. The gain or loss will not be realized until the asset is sold and the proceeds are recognized. - - Accounting
12 unfavourable variance: arises when actual expenditures are more than budgeted or expected expenditures; or actual revenues are less than budgeted or expected revenues. - - Accounting
13 undiscounted future cash flows: expected receipts or expenditures that have not been discounted to the present value. - - Accounting
14 understates: reports an amount at less than what it should be. - - Accounting
15 underapplied overhead: the amount by which the actual overhead cost incurred exceeds the overhead applied using the predetermined overhead rate. - - Accounting