| No. | English | Farsi | Pashto | Subject |
|---|---|---|---|---|
| 31 | 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 |
| 32 | 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 |
| 33 | 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 |
| 34 | 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 |
| 35 | split-off point: the point at which two or more distinct products appear from a common process. | - | - | Accounting |
| 36 | sinking funds: money set aside on a regular basis to cover a large, one-time, future cash outflow (e.g. redeeming bonds). | - | - | Accounting |
| 37 | 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 |
| 38 | 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 |
| 39 | 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 |
| 40 | salvage value: more commonly known as residual value; the estimated value of an asset at the end of its useful life. | - | - | Accounting |
| 41 | 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 |
| 42 | 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 |
| 43 | revision of depreciation estimates: useful life and residual value are estimates used to determine the amount of depreciation for an asset; because these are estimates it is likely that new information may require a change in the estimate. This will cause a change in the depreciation rate, which will impact depreciation expense going forward. | - | - | Accounting |
| 44 | revenue recognition: an accounting principle that requires revenue to be recognized in the period in which it is earned, not when the cash is received; based on the accrual approach to accounting and the matching principle. | - | - | Accounting |
| 45 | return on shareholders' equity (ROE): a performance measure that shows how well a company is using the shareholders' investment to earn a profit; calculated by dividing net income by shareholders' equity. | - | - | Accounting |
