| No. | English | Farsi | Pashto | مضمون |
|---|---|---|---|---|
| 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 |
