Text: Subject: Add
No. English Farsi Pashto Subject
121 cost-volume-profit (CVP): a method for determining how changes in both costs and volumes will impact profit, including determining the break-even point. - - Accounting
122 cost of carrying inventory: the costs associated with keeping inventory (e.g. storage, insurance, shrinkage and obsolescence). - - Accounting
123 cost of capital: the average cost of a company's sources of financing (including all debt and equity instruments); considered to be the minimum rate of return that can be expected on any new projects. - - Accounting
124 cost object: is any product, activity, department, service or customer for which costs are required and can be accumulated or assigned. - - Accounting
125 cost centre: a department that is not directly generating revenue; costs are incurred in support of the other revenue producing departments and other support departments (e.g. human resources, accounting). - - Accounting
126 cost behaviour: refers to the relationship between total cost and the level of activity of the cost driver. For example, total variable costs change in proportion to the changes in the cost driver; total fixed costs do not change with changes in the activity levels within a certain range; and mixed costs have a component of each. - - Accounting
127 corporation: a legal form of business organization that operates as a separate entity from its owners (shareholders). The shareholders elect a board of directors to oversee the operations of the business. - - Accounting
128 copyright: refers to the ownership of intellectual property; the owner has the sole legal right to reproduce, publish or perform the original creation, and is the only person able to grant permission to others to do the same. In certain situation, entities will own the copyright to the original work of their employees. It refers to literary, dramatic, musical and artistic work, and often has a time limit on the ownership. - - Accounting
129 convertible preferred shares: provides the owner with the option of converting the shares into a certain number of a different class of shares after holding the shares for a specific length of time. - - Accounting
130 convertible bond: the holder or the issuer of the bond has the right to convert the debt into some other form of security (e.g. common shares). - - Accounting
131 conversion costs: refers to direct labour and manufacturing overhead, which are the costs incurred in turning raw materials into finished goods. - - Accounting
132 contribution-approach income statement: an income statement that divides costs into variable costs and fixed costs, as opposed to the traditional income statement that reports costs as product or period costs. The format of the statement is: Revenue (Sales) less variable costs = contribution margin less fixed costs = profit. - - Accounting
133 contribution margin ratio: the percentage of revenues left after deducting variable costs. Contribution margin ratio = Contribution margin / Revenues (Sales). - - Accounting
134 contribution margin per unit: the selling price of one unit minus the variable cost of the unit; used in cost-volume-profit analysis. - - Accounting
135 contribution margin: the amount remaining, after deducting variable costs from sales, to cover fixed costs and for profit. Contribution margin = Sales - variable costs. - - Accounting