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7 / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / vA M wnB BrA B{ :A yhM-1
311 / / / / / / / / / / / / / / / / / / / / / / / / / / / / wnB M vA BrA B{ :j yhM-2
45 / / / / / / / / / / / / / / / / / / / / / / nAkMBve nB~TiA RBeA B{ :w yhM-3
57 / / / / / / / / / / / / / / / / / / / / / / BnpBM nB~TiA RBeA B{ :nBa yhM-4
77 / / woMBvexnAq B BRn jApC ]oU B{ :\Q yhM-5
713 / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / ApA kLU k]
714 / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / oT o pAkA B BkzQ
715 / / / / / / / / / / / / / / / / / / / / / / / / / / /AMAoe BBpBw B\A BJ
717 / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / / miD MB Swo

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A oM B /k{BM C U AnBnkASwj xU kA Bw w Be SwB{ nBTiA nj  MBT
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B]  kjo U woMBve nAkMBve BrA ]oU jn nj jkT BJBT aoA /j{
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WBM ,kjo woMBve RB{nAq B B BUn jApC ]oU M njB C pA jBTwA BM wn AnAkMBve
A M Swj ji BT]A BSv BTwAn nj BAnBAj B RBki woMBve vw  k{
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BU k{ C oM Am /kjo NBa kk\U Bp A BU jnC M  B{U nApBM nj JBT Ak nM
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nM vw A nj woMBve nAkMBve joMnB RB o AnA  1382 Bw pA
pA ka U BM /kjo  nBaj C U nBM o Th j M BwFT ,k{ BLj k]
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TB Swj  An `C  M BwnBa {U BM  jM C oM <BAnBAj> k /B SBn JBT
nj ~~hU BMp jL  Rz ioM oLT miF L Bj pA jBTwA BM j nCjo SwA
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xnAq BkM B B Rn ]oU Bk`Q  kB AnA o M An o Be \ k{
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woMBve RB{nAq B BUn ]oU M njB JBT A BUA BM kATM B Aok wn
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Aoe B] nj jo n~U  Bv AoM An JBT /j{ A oY Aoe o A BzpBM
B A nj /kB BwnA kM NBa nj bA AoM An ji RAo
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BAnBAj B RBki woMBve vw

:A yhM
vA M wnB BrA

A
physical exams
test statistic
high-value test

q BzBpC
nBC pC
nqM A pC
SB BTA pC

transfer of ownership test

B jA nj L RnBvi B Bp ,TnJC
shrinkage
\e B p o
pA
jB RBB ,jB ToMC
)egaliops( egaknirhs lamron
raw material shrinkage

reasonableness test

Bi jA TnJC
effects of changing prices BT oU nBYC
units completed
k{ U jBeC
incomplete units
kz U jBeC
end of year (EOY)
Bw oiC
B Bw oiC

analytical test

end of fiscal (financial) year

Bp o ,Bp BA pC

cut-off test
dual-purpose test

Bj k BM pC
\wkB ,JBve kB jnCoM pC

dU pC
runs test
S oU pC
footing test
A ] pC
multipurpose testing
n
ka pC
audit test, audit trail
woMBve pC
(BoT pC) ,SBn pC
compliance testing

BoT (B)pC ,oT B{n pC

tests of controls
transactions test

B BjAkn pC
}BiB jw pC
oAo pC ,Tvw SiB{ pC

gross profit test

walk-through test
in-depth testing

Azn pC , pC
depth testing
oAo pC , pC
performance test
jo pC
objective test
pC
pre-test
L pC
overall reasonableness test
B pC

end of month (EOM)

B oiC
woMBve oiC
kwn RB Ao]A pn oiC

auditing latest

last day of field work

final installment

TiAjoQ v oiC
balloon
A v oiC
last price
(BM) S oiC
last trade
nB pn nj B oiC
latest allowable time
pB\ S oiC
opinion
o
nBA ,k ,En ,AnC
M nApBM j nj Bq xo koi ,rAoTMnC
arbitrage
jw Kv n

trade liberalization
RnB\U pBwjApC
Bow B\MB] jApC
free movement of capital
benefit test

kB yBpC
B jo yBpC

test sample of the goods

kdT wU RnB\U uAo ,(jBTC)

conciliation

~U ,dB~ ,T{C

(jo BzA) SwA T  qa jo nB{C

10

BoT pC

test of controls

BoT pC
oT pC
MBT oT ,RBLwBd pC

variable test

disclose
beginning of year (B.O.Y)

Bw pBC
nAkMBve in (BTvo) jB C

cross check (control)

substantive test

ATd pC
Tvw jkd pC

academy of accounting historians

alert

TiBw BC
(AnA ,Bw) o C ,vomQ C

limited testing of the system

pilot testing

UBk , jkd pC
BkB Tv pC

prospectus

pA Rj ,~ B M Rj ,jAj ~ B C
call for tender (to)
BkjjBzQ
available for sale
xo AoM jBC
SiAjoQ jBC

direct test of financial balances

observation test

prompt to pay, ready for payment

RAkBz pC
parallel testing
pA pC
trial and error no yBpC ,Bi pC
BMBve kB RBq] (B)pC

provided

test of details of balances

A oM oz ,k{ U ,jBC

nAkU ,jBC ,pBwjBC
cleaning of the site BnB d pBwjBC
on offer
iAj }ioU jBC
on call
Ski jBC
information statistic
UBA nBC
descriptive statistics
U nBC
linear statistics
i nBC
}~hT ,M tB{nB ,M oMBve ,onBC
actuary
M
statistical
nBC
compulsory eduction
,nBL]A xpC
on-the-job training
Ski xpC
job training
nB xpC
AknB xpC ,BnB xpC
preparation

BoT B A BpC
additional tests of controls
market tests

inventory completion tests

kM SiAjoQ AU BpC
tests of solvency
rotational tests

Aioa BpC
BoC wn AnAkMBve owAow BpC

CPA uniform examination

tests of profitability

nCjw BpC
B j] S BpC

inventory price tests

expanded testing

joTv BpC
woMBve ATd BpC

personnel training

C AU  Tv{n o]BU kM pA yhM C

/jo SiAjoQ j oBw ~U pA L An
deferred debt

k{ zU pBT Bw pA  Bow pA yhM C

preference share capital
k{BM
kdT wU RnB\U uAo ,(jBTC)
united nations conference on trace
and development (UNCTAD)

nApBM BpC
B j] U BpC

substantive audit test

sample examinations

BpC
MB RBLYA AoM woMBve nj  BpC
/kC M jBwA jM jBTA
validity tests
freight audit agency

B e wnpBM uArC
advertising agency
UBLU uArC
threshold
ke ,BTwC

A

11

Sd RBLYA

A

ko nAm Bow ,ko jnC

ko nAmBow ,ko jnC

B ( AoT{A) jBdUA
pooling of interest

non-cash contribution,

European Union (EU)

BQnA jBdUA
AM BQBBQ jBdUA

contribution-in-kind
contributions

k{SiAjoQ Bow ,BjnC

Aoe iA ,Aoe nBTn C

international clearing union

BkkU jBdUA
federation of manufacturers

code of conduct, ethics, code of

professional conduct, rule of conduct

industrial union, guild

T jBdUA
onB BU ,onB jBdUA

union labor, labor union

iA MA ,Aoe nBTn C
code of ethics
regulation, by low

BC
woMBve T (nz) BC

trade union

BA jBdUA
clearing union
BQBBQ jBdUA
tariff union o jBdUA ,AoU jBdUA
customs union
o jBdUA
(CwC) o{ J] BwC jBdUA
association of south East Asian

audit committee charter

preliminary
capital intensive

instrument (financial instrument)

nations (ASEAN)

B nAjBM n ,B nAqMA

B U U ,~U lBhUA
determinatoin
unanimity
reliance

AkTMA
Bow FU nAqMA
nk ,kw ,B nAqMA

financial instrument
hedger

AnC BUA
BUA
tB{nB ~~hU o
oM BUA

expert reliance

vn BM MB nAqMA
kM nAjBM AnA ,kM kk] BnAqMA
nAjBM AnA M BkM kLU ,n
emerging debt instruments
means of control

jnBTwj jonB ,B\A ,BUA

accomplishment
plant and equipment
furniture and fixture

RAq\U YBYA
RBM~ YBYA
nAjA pA YBYA

office furniture and fixtures

BTeA BkM RBLYA

verification of contingent liabilities

TiAjoQ RAoM RBLYA

verification of bills payable

oT BnAqMA
ka B j pA LoU) B Th B BnAqMA
hybrid
(B nAqMA
gv , ,(Bw koipBM) BMA
cancellation, retirement
advising of credit

nBLTA MA
notification
nBiA ,A ,MA
advice (B Bw nj) A ,A ,MA
BMA
ambiguity, uncertainty, uncleared effects
chamber of commerce

BnpBM BUA
(ICC) AM BnpBM BUA

proof verification

k~U ,kBU ,RBLYA

verification of assets
BAnAj RBLYA
verification of capital
Bow RBLYA
B{pnA M B BRn) Sd RBLYA
proof of accuracy
( nB]

international chamber of commerce

clearing house
chamber of industry
foreign nationals

BQBBQ BUA
B BUA
]nBi BLUA

qoQ RBBLT{A pA pAoTeA .JBT]A

(o) j Swj nB]A

under lease, sub-lease

12

jo RBLYA

substantiate

jo RBLYA
mU ,jo kFU ,jo A ,jo RBLYA

o] ,kj nB]A
(jAjnAo ) p nB]A
back rent
jBTA K nB]A
hire
(jo ) AkhTwA ,(jo ) nB]A
short-term lease
RkBU nB]A
rack rent
w nB]AB ,Aq nB]A
S Ao RAq\U RC{B nB]A

affirm, verify, substantiate, prove attest

bid-ticket lease bill

material effect

jn pA jBTwA e ,k{o wM B nB]A

leasehold
nB]A
(ABow) B nB]A

cost effectiveness

lessor

demise

AnAj (co) SLX RBLYA

positive verification of asset

T{BLA (nBYC) RAoYA

cumulative effect(s)

nAkMBve RAoU T{BLA oYA

cumulative effect of accounting change

k oYFU ,SABM oYA

effectiveness
jM oY ,oYFU ,zhMoYA
jM jB~T A ,q zhMoYA

financial (capital) lease

xo S oYA ,BT oU oYA

contingent (rental-lease)

effect of changing prices

leasehold mortgage

price impact

oz nB]A
n jn nB]A
token rent
ApnA nB]A ,pB nB]A
rent and rate
nA nB]A
leasing
nBLTA nB]A
leveraged lease
oA RkkM nB]A
BB n ,ABow BAnAj nB]A
capital lease
ABow
cancellabel lease
gv MB nB]A
time charter
Rk AoM Tz nB]A
permission letter
BpB]A
permit, licence
AoQ ,pA] ,BpB]A
written permission
LT BpB]A
e nAmA ,nB\U B pA jBTwA pB]A
franchise, deductible
nB~dA
contract authorization
jAjnAo TvM pB]A
release
B jo }ioU ,}ioU pB]A
ABwBQ = nL AoQ ,nL pB]A

S oYA
market conditioning
nApBM oM nAmoYA
tax effect
UBB oYA
evidentiary effect jz \T ,jz oYA
lease, rent
nB]A
sales-type lease
xo  pA nB]A
ABow nB]A ,B FU BM nB]A
finance lease
lease option agreement

koi e BM nB]A
BMnB]A
oT BM nB]A ,BTeA BM nB]A

hire charge

contingent rentals
hire purchase
net lease

U o{ M nB]A
}Bi nB]A
k nB]A ,o]FTv ,nAjnB]A

leaseholder
leaseholding, tenancy

jn pB]A ,kk] o{ jn pB]A

admission by investment
nAmBow
social
BT]A
qoQ RBBLT{A pA pAoTeA .JBT]A

nAjnB]A
BTA e) SMB n ,(RkkM) nAjnB]A
terms of years absolute
(nAmA
demise charter
B SvMnj nB]A
leasing versus buying koi MB nj nB]A
TBnj nB]A

avoiding costly mistakes

lease receivable, rent receivable

transit bill = passavant

A

13

AnAj pAoeA

A

posterior probabilities

vQ RBTeA
prior probabilities
zQ RBTeA
probability of obtaining loan A miA BTeA
contingency BTeA jAkn ,B
T A ,BTeA
remote likely
kM BTeA
BTeA ,(kCyQ) BTeA

q pA JBT]A

cost avoidance

q pA JBT]A
omQBJBT]A
jnCnj M ,Ao]A

unavoidable

execution, conduct, performance

budget execution

persumption of fraud

]jM Ao]A
enforcement of a judgment
e Ao]A
performance of work
RB Ao]A
(iAj) woMBve RB Ao]A

alpha risk

performance of audit work

contingency, probability, discretiorary

KU BTeA
BC oi BTeA
omQB]U BUA oi BTeA

implementation of law

B Ao]A
jAjnAo Ao]A

risk of unwarranted reliance

execution of agreement,

unwarranted reliance risk

performance of agreement (contract)

beta risk

BTM oi BTeA

planning risk
qnBoM oi BTeA
audit risk
woMBve oi BTeA
pAkA pA yM woMBve oi BTeA

fulfilment (of a contract)

risk of over auditing

salesmans compensation

inherent risk

financial reward

UAl vn ,UAl oi BTeA

o oi BTeA
probability of loss,
(kCnj) no BTeA

(jAjnAo ) Ao]A
enforcement procedure U ,Ak A ,Ao]A
fee, wage
eqAe ,]oTAe ,Ro]A
k{o Ski Ro]A

sampling risk

likelihood of loss (income)

B o]A
]jM kjzU Aq]A

budget components

xjo nj Bow kjzU Aq]A

Bp no BTeA
probability
BTeA Ko ,BTeA
joint probability
oTz BTeA
o{ BTeA ,oz BTeA

elements of working capital, working

conditional probability

elasticity of working capital

probability of loss

capital components
risk components

Tv{n BTeA
probability of bankruptey

xjo nj Bow Aq]A

working capital components

RAoBh M Mo BBTeA

general risk contingencies
contingent

~ RB ,zT Aq]A

component parts

BTeA
jB~U ,BTeA
k RB]BTeA

stochastic

oi Aq]A
xjo nj Bow Aq]A

inferior goods

JoB tB]A
delegation of powers
nBTiA BeA
So{ k{ kM ,KeB~U pA (JBT]A) pAoTeA

cash needs, cash requirements

avoidance of takeover

requirement o{ M AqTA

double-counting

,B BU ,pB ,ZBTeA

BTeA A ,nAkMBve nj BTeA

precaution, conservatism, prudence

indentify asset

AnAj pAoeA

B
(xnB{) JBvTeA
nBTeA
jnCoM RBTeA

engrossment, speculation

prior probability distribution

14

RkBU nBiA

BSo{ nj BA RAnBTiA

BwB{ ,S pAoeA

identification

BwB{ ,S pAoeA
subpoena,K] ,nB
eA

powers stated in memorandum

call-up,

secondary powers

summons, sum of the years, digits method

BY RAnBTiA
Bw BLeB RAnBTiA

shareholders powers

ok RF B RAnBTiA
powers and duties of board of direcctors

no jnA nj Ak A nBTiA
incidental authority
authority option

p\ BM nBTiA
] jAjoTwA p\ BM nBTiA

authority option for reimbursement

conversion option

kLU nBTiA
purchase (future) option
koi nBTiA
power to refuse
jn nBTiA
B ,B nTwj , nBTiA

,k ,jo ]U ,omU ,(A) nBLTiA

notice
joM Q
closing the accounts
BMBve BTTiA
e ,AoTiA SLY e ,k{SLY AoTiA
patent, pervasive
nAjoM oM
jAj }~hU kM) ]jM L  |B~TiA
blanket appropriation
(roQ Aq]A M
resources allocation
MB |B~TiA
appropriated
TB |B~TiA
misappropriation
tTiA
,AjoL ,joLTwj ,tTiA ,Q tTiA
embozzlement, misappropriation, jpj
defalcation, peculation

mandate

(jBTwAw) tTiA

power of sale

fraud misappropriation of money

sale option

embezzle

xo nBTiA
xo nBTiA
put option
Ahj S M xo nBTiA
power to terminate
gv nBTiA
financial authority
B nBTiA
managements authority
Aok nBTiA
index option
}iB{ B nBTiA
B tnpBM B nBTiA

jo tTiA
defalcation
nAjoL ,tTiA
embozzler
k tTiA
oM oM tnM Bw jpBM q ,jpBM TiA
Tj o AnA pA Be
yield gap, yield spread
predicted difference

MyQ TiA
]nBi pnA kLU TiA

powers and duties of legal inspector

So{ AnBkM pA kFU miA

foreign exchange difference

circularization of debtors

xo koi S TiA

AnBkM pA SLX kFU miA

wide quotation, bid-ask spread

positive circularization

Bow nApBM (B
M) RTiA

AnBkM pA  kFU miA

negative circularization
dismissal, lay off
exercise notice

oTj SLY nj BLT{A RTiA ,TiA

ZAoiA
nBTiA BA nBiA
j e S] nBiA

house maintenance call

maintenance call
short notice

capital market disorders

irregularity, irregularities

B nBTiA ,JBhTA nj jApC ,nBTiA

option
powers stated

j ov nBiA
RkBU nBiA

BA RAnBTiA
BwBwA BA RAnBTiA

powers stated in articles of association

A

15

BQ M n BjA

A

RAnjB RAno nAjA

nBiA

letter of awareness

nBiA
Aoe nBTn C ,Aoe iA

export regulation office

M e
nAjA
contribution department

professional ethics
ethics

cooperation administration (ECA)

iA A ,RB iA
business ethics
BnpBM RB iA
administration, admitted (adm.),
nAjA

international

office, department

economic

jB~T A nB nAjA
AM nB nAjA

cooperation administration

wnpBM nAjA

audit literature

inspection department (office)

unasserted claims

pension office

assertions, management assertions

pansion and saving department

woMBve RBMjA
kzA BBjA
RAnBA ,BnAq ,Sok BBjA

B BUn (nj Znk) BBjA

financial statement assertions
claim for recovery
claim of compensation

RnBvi AoL] BjA

RnBvi BjA
M RnBvi BjA

TvzpBM nAjA
pAkAuQ TvzpBM nAjA

clearing banks office

BBM BQBBQ nAjA

rate fixing department
S SLXU nAjA
patent office
AoTiA SLY nAjA
registretion office
jBwA SLY nAjA
RBnAkU koi nAjA

claim of insurance

purchase and supply department

claim for damages

contra claim, counter claim

pA Tv keA ,yhM ,(yhM ,oAj) nAjA

department, bureau, section
BpBw
manage, administer
jo Ao]A ,jo nAjA
nAkMBve  nAjA

horizontal

general accounting department

jo RnBvi BjA

financial claim
B BjA
MBT Aj ,MBT BjA
A KoU , A BjA

(merger-intergration- combination)

controller department

ooT nAjA
(BoA nj) iAj BUBB nAjA

ji pA kM So{ BM BjA
forward combination

internal revenue service (IRS)

fair value pooling

jB S BM BjA
L B BM BjA
banks mergers
BBM BjA
ji pA kM nB\U keA BM BjA
backward integration

forward integration

AnAj So{ ka B j (KoU) BjA

pnA oM RnB
nAjA

exchange control department (office)

BnBLA njBM nAjA

ports and warehouses office
companies house

(companies registration office)

amalgamation, combination
congeneric merger

() U BjA
hostile merger
B~i BjA
horizontal integration A cw nj BjA
friendly merge
BTwj BjA
downstairs merger
BQ M n BjA

BSo{ SLY nAjA

(B
) e nAjA

legal office (or department)

labour office

nB nAjA
o  nAjA

central administration of customs

customs office

o oTj ,o nAjA

SiAjoQ .S Bnj MB
Bv Bv
A UC xpnA

o M B AnA

16

k{ BjA

amalgamate (to)

k{ BjA
woMBve kA{ BjA

production of goods to the customs

short presentation

BU xnAq ,BU AnA

BT]A BSv nBMnj xnAq AnA

social responsibility reporting

nj BBQ j] A pA oT (xnAq) AnA

understatement of ending inventory

A Aq pA oT M BL AnA

merging audit evidence

vertical

wU ,j BjA

integration (merger combination)

statutory merger
combining contracts
merger

understatement
delivery of benefits
fair presentation
throwaway offer
misstatement
presentation

(AM) BAq AnA

(B~) J AnA
S
AnA
RBodU ,SwnjB AnA
AnA d ,AnA
nj nBA B AnA

B BjA
BjAjnAo jo BjA
kBjA
(BjA B) kBjA

consilidator (groupage agent)

periodic

nAjA
qTAoQ iAj nj RBA AnA

parenthetical information

(RAoM) SiAjoQ AoM AnA

peresentation for paymant

false representation

(RAoM) L AoM AnA

RBeBL ,KeBM AnA

presentation for acceptance

unappropriated lands
public lands
communication
bequest
inheritance

A pA yM AnA
AnA
MA ,U ,RBBLUnA
VnA
(VAo) VnA
pnA

currency, exchange, foreign currency

overstate, overstatement
true and fair

B~ A o~U AnA

view, true and fair present fairly

production

produce the delivery order

undervalued currency

ApnA pnA
sell off
Tio ApnA
cheapness
ApnA
foreign exchange cover
ATzQ pnA
 pnA ,omQBkLU pnA

~d ,kU ,AnA
B dU Ae AnA
Tv Bnj RBki AnA

provision of direct services

Bnj RBki AnA

delivery of health care, health care
delivery, provision of health care

incovertible currency

jAj k ,jo o ,jo o ,jAj AnA

foreign exchange

present, render

]nBi pnA
BM nz Q keA ,]nBi pnA

foreign currency
future value

(kC) UC xpnA
UC Bnj M BTA Bv Bv A UC xpnA

future value of a deferred annuity

SiAjoQ .SBnj MB Bv Bv A UC xpnA

future value of an annuity
nj A nj

presentation faithful
presentation of invoice

Swnj AnA
JBvdUn AnA
B BUn AnA

present of financial statement

Rn M o BkeA B BRn AnA

p c U AnA i
grouping financial statement

A

17

dU xpnA

A

market value = fair value

call value, redemption

(pn) nApBM xpnA

koipBM xpnA

value, call price, surrender value

SiAjoQ .S Bnj MB
Bv Bv
A UC xpnA

SiAjoQ .SBnj MB Bv Bv A UC xpnA

nj oiC nj
future value of an annuityordinary

surplus value of shares

Bw koipBM xpnA
dU MB xpnA ,TBpBM xpnA

realizable value
premium value

o BM xpnA
SB AkU o BM xpnA

going concern value, going value

jnCoM (BwA) kB BM xpnA

estimated residual value

k{
U kB BM xpnA
guaranteed residual value

keA (nAk) L UC xpnA

future value of a single amount

Q keA o B) Bn xpnA , UC xpnA

future value of 1
kC nj (oj
rental value
AnB]A xpnA
probable value
BTeA xpnA
ethos
BpBw iA xpnA
scrap value
BwA xpnA
jwo xpnA ,BwA xpnA
break-up value

qB] (k{ BU BM) xpnA

current replacement cost

jo nBA A pA yM xpnA

exaggerated value

worn out value

(jwo) BwA xpnA

gross residual value
B BwA xpnA
(k{A) wA xpnA

stated value, declared value

Bn LwBd xpnA ,AM xpnA

actuarial value
insured value
floor value

nAjBM AnA wA xpnA

stated value of securities

k{ M xpnA
BQ xpnA
Q koi Rnk ,Q xpnA

o AnA wA xpnA
face value of bond

Bw wA xpnA

value of money, money worth

par value of stocks, face value of shares,

monetary value

stated value of share, stock par value

Q xpnA
nB
TA jn Q xpnA

expected monetary value (EMV)

predicive value

par value per stock

w o wA xpnA
original value
A xpnA
predictive value MyQ nj RBA xpnA
quoted market value nApBM k{ A xpnA
value added
jqA xpnA
jB~T A jqA xpnA

MyQ xpnA
kLU xpnA
commercial value
UnB\U xpnA
estimated value
hU xpnA
balance sheet value
ABpAoU xpnA
break up value
~U xpnA
value as security

U xpnA
assigned value
w AoM k{ U xpnA
approximate value
LoU xpnA
( TwA ov pA uQ) TB U xpnA

business-value-added nB\U jqA xpnA

k BBo]  xpnA ,jB~T A xpnA
economic value
kC nB
TA jn
value transferred
BTA xpnA
o BM o AnA xpnA

written-down value (WDV)

premium value of bonds

conversion value

imputed value

dU xpnA

economic value added (EVA)

initial value

A xpnA

18

k{ MBpnA ,k{ nAm{pnA

annual value

k{ qU xpnA

Bw xpnA
capital value
(Be xpnA) ABow xpnA
investment value
nAmBow xpnA
k{ nAmBow xpnA

discounted value

invested value, capitalized value

expected exit value; or present value)

k{ qU xpnA
carrying amount or value k{SLY xpnA
current value (current cost; nB] xpnA
current proceeds, current exit value;

pBT Bw ov pA uQ jB Bw xpnA

(zB]) qB] xpnA

ordinary shareholders equity

current cost, replacement value (cost)

(ordinary shareholders funds)

present capital value

objective value
resale value

nApBM xpnA , xpnA

jk\ xo xpnA
BM gv xpnA

surrender value of policy

 xpnA

Bow Be xpnA
net (value-worth)
}Bi xpnA
xo S ,TBpBM }Bi xpnA
expected exit value
AnAj
capital net worth
Bow }Bi xpnA
jAjnAo Ti xpnA

present worth = present value

surrender value of contract

Bnj M BTA Bv Bv A  xpnA

present value of deferred annuity
UC
B SBnj MB Bv Bv A  xpnA
nj BBQ nj SiAjoQ

AnAj xpnA
value of asset
kC k BBo]  xpnA ,AnAj xpnA

present value of an ordinary annuity

kAi kC nj  BoM  xpnA

capitalization of interest
k{
actuarial present value AM  xpnA
k{ qU  xpnA

value in use

pA RBT   BB AoM AnAj xpnA

kM BB AoM C (k{BU BM) xpnA
enterprise cost
SwA
jApC nApBM nj AnAj xpnA
open market assetvalue

kM nj M BTA xpnA ,oTj xpnA

discounted present value

carrying value, book value, value

k BBo] ,k BBo]  xpnA

discounted cash flow (DCF)
k{qU
nB
TA jn k BBo]  xpnA

transferred, variable cost

present value of expected cash flows

depreciated book value

Bnj pA o BBQnj   xpnA

present value of 1
kC Swj M kM
qB] xpnA ,k{ M MB xpnA
insurable value
j] BAnAj
default value
nAo yQ ,jAjnAo xpnA
TBpBM xpnA ,BwA xpnA , Ao xpnA
salvage value, residual value, scrap value
worth of work

nB xpnA
scarcity value
MB xpnA
valued
k{ MBpnA ,k{ nAm{pnA

book-to-market

nApBM S M oTj xpnA

k{ Tv oTj xpnA

gross book value

}BiB oTj xpnA

w o oTj xpnA
B nBTiA oM UAl xpnA

book value per share

intrinsic value of an option

going value

oTv xpnA ,[An xpnA

present day value
pn xpnA
S ,jB) S M ~d pn xpnA
fair value
(nBT
time value
(Bp) Bp xpnA
time value of money
Q Bp xpnA

A

19

jo U ,MBpnA

A

historical

hnBU B{pnA

cost-constant dollar (HC-CD)

nB] BxpnA
current cost-constant dollar (CC-CD)
current input prices

nB] jn B{pnA
R B ,T AA xpnA

probate value
valuation
bond valuation
job evaluation
direct valuation
break-up value
soft currency

pBTA ,BM ,S
,xpnA ,T{Am xpnA

value

pBTA ,BM ,S ,xpnA ,T{Am xpnA

customs value
o xpnA
exchange value
 xpnA ,jBL xpnA
value in exchange
B .jBL xpnA
current fair value
nB] nBT xpnA
B ~d xpnA
value of marginal product

MBpnA ,MB{pnA
o AnA MB{pnA
{ MB{pnA
Tv MB{pnA
AnAj xpnA
AU pnA , pnA
Bnz M B MB pnA

interchangeable exhange

conditional value
pure security price
trade-in-value

A B xpnA
nApBM jB S ,nApBM B~ xpnA

fair market price (value)

expected value (EV)

nB
TA jn xpnA
B RBA nB
TA jn xpnA

expected

d Q keA ,iAj .d pnA

oz xpnA
nAjBM AnA  xpnA

value of perfect information (EVPI)

local currency

(B) pU nB
TA jn xpnA

AjBM [An Q ,L MB pnA ,oLT pnA

expected value (mean)

hard currency

Tn xo B }BiB xpnA

appraiser, valuer, evaluator

JBpnA
tax assessor
UBB q ,UBB JBpnA
independent valuer
Tv JBpnA
valuation, evaluation, appraise,
MBpnA
assessment

nBLA j] nAjA MBpnA

gross cost of goods sold

intangible value

(o) oB xpnA
Lv xpnA
monitoring value
UnB
xpnA
Bw koi kU e o
xpnA
value-relative

theoretical value of right

periodic inventory valuation

economic appraisal

jB~T A MBpnA
A MBpnA
oT vn (jnCoM) MBpnA

B xpnA
terminal value terms of years absolute

preliminary evaluation

assessment of control risk

k{BU S A tBwAoM MBpnA

lower of cost or market valuation

A pA yM MBpnA
overvalue (overvaluation)
actuarial valuation

AM MBpnA
MB{pnA ,(U) MBpnA

k A xpnA
actual cash value (ACV)
disposal value

(BwA) nAmA xpnA

collateral value
Y xpnA
value of bond
o n xpnA
qB] q ,koi .jn xpnA
entry value
AnAj
s xpnA
net value, net worth, equity, right

evaluation, assessment, appraisal

net worth

appraisal

historical costs

jo U ,MBpnA

s xpnA
hnBU B{pnA

20

(B
o) i An pA

woMBve MBpnA

stock valuation

assessment in auditing

valuation of stock above cost, valuation

accurate valuation of assets

of stock bellow cost

valuation of goodwill

B j] MBpnA
S pA (oTzM) oT B j] MBpnA

loss assessment

RnBvi Aq MBpnA
woMBve BTB MBpnA

evaluating audit findings

billing

JBvdUn BwnA
k{ BU BM M L{ M B BwnA

shipment to branch billed at cost

BA BB BwnA
consignment shiperments

woMBve MBpnA
BAnAj (Swnj )  j MBpnA
 ow MBpnA
jo U ,y\w ,MBpnA

appraise, measurement
accounts appraisal

B BUn MBpnA
performance appraisal,
jo MBpnA
performance evaluation

nAmBow \ jo MBpnA
portfolio performance evaluation
indirect valuation

remitter

] kBwnA
airfreight consignment A d BwnA
array figures
ow (jAkA) B nA
random figures
jB~U B nA
accounting figures
nAkMBve B nA
raw data
Bi RBA ,Bi B nA
nAj B nA

Tvo MBpnA
oBh UB
MBpnA

judgemental risk evaluation

k{ B\A nB MBpnA

evaluation of work done

BUB nB MBpnA

valuation of incompleted work
assess the goods

historical data

B MBpnA
valuation of goods
B MBpnA
evaluate the goods
B jo MBpnA
(B MBnApBM SB M SLv)  MBpnA

highlights

holistic evaluation

significant digits, significant figures

hnBU RBA B nA
(oza) BB B Tv]oM A B B nA

,BM ,Q) xpnA wn yB TiAkA xpnA pA

(fo
gnBU A BU Bw A pA

undervaluation

devaluation

financial appraisal

begining of the year to date

income tax assessment

year to date (YTD)

 BU Bw A pA
surrender a debt
jo o
o kM pA
burn
BoTz Bow joM M pA
forwarded
k{ e ,k{ jBTwo yQ pA
after date
gnBU pA
k{ mAoM kU pA

revaluation

absolve from an obligation

valuation of joint product

missing the market

risk assessment

discount lost

management appraisal

nApBM jAj Swj pA

hU jAj Swj pA
B e pA An v (B o) i An pA
defraud
jo od ji SB

A pA oT MBpnA
B MBpnA
kCnj oM RBB MBpnA

xpnA kk\U ,jk\ MBpnA

oTz ~d nj o ~d MBpnA

valuation of by-product at joint point

U  nj o ~d MBpnA
valuation of by-product at separation point

oTz ~d MBpnA
oi jnCoM ,oBh MBpnA
Sok MBpnA
AnpBM kBU wvT To jAi

preliminary control evaluation

A

woMBve k{ T omQ BjnAkBTwA

A

e Sv nj TiBw BwA

21

(tnM bA) S w n pA

mala fide

(tnM bA) S w n pA
(xpnA KveoM) {pnA ,S n pA

bummy names on payroll

jqA xpnA jnAkBTwA

ad valorem (accordint to value)

value-added standard

for account of

accounting standard

nAkMBve jnAkBTwA
standard of auditing
woMBve jnAkBTwA
standardized
k{ jnAkBTwA
industry standard
S jnAkBTwA
performance standard
jo jnAkBTwA
general standard
jnAkBTwA
attainable standard MBTwj MB jnAkBTwA
perfection standard (CkA) B jnAkBTwA
standardize
nAmjnAkBTwA
reporting standard
o{nAq jnAkBTwA
nB\U BkeA AoM B o{nAq jnAkBTwA
financial reporting standard
a

on behalf of

for small entities (FRSSE)

permanent-total disability

through statutory authorities

prepay jo
SiAjoQyQ ,jo
SiAjoQ L pA
pre-numbered

k{ nAmnB{ L pA
o ,nj ,nAo pA
nL ,T{m ,qn  ,K~U ,jBTA pA
pass
B jo K~U ,jo
partial disability
q] jBTA nB pA
nB pA {B q] jBTA nB pA
per

partial work related disability

Aj  jBTAnB pA

vxnAq jnAkBTwA
standard of reporting

CkA jnAkBTwA ,J jnAkBTwA

ideal standard
standard

(JBveM) o pA
kB M ,o pA
B RAnBTiA o pA

nB pA {B  jBTAnB pA
full work related disability
temporary disablement

S jBTAnB pA
oBil k{ BU ,SMBY AnAj jBTA nB pA
abandonment
B oU ,k
B j] MBMB ,B j] jBTA k pA

,nB ,jnAkBTwA
expected standard
nB
TA jn jnAkBTwA
wage rate standard
jq fo jnAkBTwA
woMBve RB Ao]A BjnAkBTwA
field work standards
(kwn)
\wnBLTA BjnAkBTwA

disrupt

standards for accreditation

trust instrument

inventory olosolescence

Thv pA

basis of allotment(allocation)}~hU tBwA

basis of appropriation

examination standards

] }~hU tBwA
SU BwBwA
article of incorporation
So{ BtBwA
Bw So{ BwBwA

international accounting standard

corporate charter, articles of association

wnoM BjnAkBTwA
nAkMBve AM BjnAkBTwA

(IAS)

BSo{ ,BwBwA
woMBve AM BjnAkBTwA

articles of association, memorandum of

international standards on auditing

association (incorporation), corporate

(ISA)

charter, instrument of association,

woMBve k{ TomQ BjnAkBTwA

letters patent memorandum of

generally accepted accounting

association partnership, contracts

(auditing) standards (GAAS)

articles of partnership

22

J jBTwA

oQ BjnAkBTwA

oQ BjnAkBTwA

RBA rU sUAoTwA
information technology strategy

standards for follow-up

woMBve  bo ,woMBve sUAoTwA

audit strategy

Aoe BjnAkBTwA
professional standards

AoL] sUAoTwA ,BAq e sUAoTwA

compensation strategy
RBki
corporate strategy
So{ sUAoTwA
pricing strategy
nAmS sUAoTwA
RkBU nj jw Kv sUAoTwA
harvesting strategy

AM nAkMBve BjnAkBTwA
international accounting standards
(IAS)

Tj nAkMBve BjnAkBTwA
governmental accounting standards
(GAS)

]A sUAoTwA
confrontation strategy

iAj toMBve BjnAkBTwA

internal audit standards

TiAjoQ B A jAjoTwA

woMBve BjnAkBTwA

refund the over payment or excess

audit standards, auditing standards

SiAjoQpBM ,jAjoTwA
paying back
kB jAjoTwA ,TB}~hU ]jM jAjoTwA
(Tj) kz o~ nBLTA

internal auditing standards (IAS)

appropriation refund

standards of performance

return of guarantee

BTB jAjoTwA
tax rebate
RBB jAjoTwA
resignation
BTwA
request for quotation
BM TwA
price enquiry
jo BM TwA
put to the seller
xo nBTiA pA jBTwA
B] ]jM pA jBTwA

nAkMBve RB BjnAkBTwA
nB M eo nj kBM  An BjnAkBTwA)
statement of standard accounting
/(joM

master-budget utilization

quality control standards

Aoj Q (pA jBTwA)

other peoples money (OPM)
interpositioning

oj nAqnB pA jBTwA
BpBw oM B ]nBi Bk jBTwA

external users (of financial statement)

internal user

BpBwnj Bk jBTwA

B BRn Bk jBTwA

users of financial statements

MyQ MB Bk jBTwA

foresseeable users
foreseen user
optimum use

k{ MyQ k jBTwA
J jBTwA

iAj woMBve BjnAkBTwA

jo BjnAkBTwA

practice (SSAP)

joMnB . BjnAkBTwA
practical standards

S oT BjnAkBTwA

AnjB S BjnAkBTwA
interim quality standards

B o{nAq BjnAkBTwA
financial reporting standard (FRS)

woMBve BjnAkBTwA
national auditing standards

xnAq nj  nB{A,jAoA ,AiA ,BXTwA

exception
<BXTwA M> woMBve
hiring, recruitment
AkhTwA
inductive reasoning
AoTwA kTwA
logical reasoning
 kTwA
financing strategy
B FU sUAoTwA

A

Bv
AM A qnA ,jzB BAnAj TwA

A

 ow (B
A)  TwA
amortization of goodwill

yhM M yhM  TwA

sectional depreciation

Bw pA zhM  TwA
fractional year depreciation

qB] xpnA tBwAoM  TwA

replacement value depreciation

kU keA xn tBwAoM  TwA

production unit method of depreciation

Tv i KveoM  TwA

straight line depreciation

BAnAj  xpnA BL oM  TwA

current-cost depreciation

k{ MBpnA kk\U AnAj BL oM  TwA

23

, e ,SwnjB jBTwA

}~hU , e ,SwnjB jBTwA

misappropriation
SwnjB
UBB SB AoM BLT jBTwA
tax shelter scam

nB
TA jn jBTwA ,o
jn jBTwA

intended use

}~hU , e ,SwnjB jBTwA

SwnjB
misfeasance
implementation

Ao]A nAoTwA
borrowing
AoTwA
information induction
RBA AoTwA
autonomy
jApC ,TwA
BpBw BB] Bd pA TwA
independence of position

backlog depreciation

k{ n
JBve M  TwA
depreciation taken into account
units of output

AnAj jpBM xn M  TwA

method of depreciation

M  TwA ,Tv i xn M  TwA

equal-instalmentdepreciation Bv Bv A
RC{B nB SBw xn M  TwA

woTwj Bd pA TwA

independence of access

BpBw BTB Bd pA TwA

independence from line operations

o{nAq Bd pA TwA

Tv nAkMBve ,toMBve TwA
independence of auditors
independence of mind

machine-hours method of depreciation

vA v xn M  TwA
annuity method of depreciation

q kB xn M  TwA
declining-balance method of
depreciation
equipment depreciation

RAq\U  TwA
accelerated depreciation kB~U  TwA
linear depreciation
i  TwA
SMBY AnAj  TwA
fixed asset depreciation

jzB BAnAj  TwA

amortization of intangible assets

En TwA
oB TwA

independence-in-appearance
independence

Tv , TvMAB ,TwA

independence-in-fact
A TwA
inference
\T ,ZBTTwA ,BLTwA
presumption of low
B BLTwA
kA{ RAnBA oM TL BLTwA
presumption of fact
amortization of lease

nB]A  TwA
T{BLA  TwA , TwA
properity depreciation
AA  TwA
accumulated depreciationT{BLA  TwA
expired utility

(aggregate depreciation)

Bv AM A qnA ,jzB BAnAj  TwA

aggregate deoreciation,

amortization

accumulated depreciation

T{BLA  TwA

24

RkBU jBwA

jzB BAnAj ow TwA

RkkM TiAjoQ jBwA

long term notes payable

jzB BAnAj ow  TwA

rapid amortization

trade notes payable

nB\U TiAjoQ jBwA

nB] TiAjoQ jBwA
notes paid
TiAjoQ jBwA
attached documents
SwQ jBwA
nk d A MBU jBwA
current notes payable

locus regit actum

amortization on bonds
ordinary depreciation

UnB\U jBwA
k{
U jBwA

collateral notes, secured papers

bankers acceptance

BM k{
U jBwA
RAoM ,Tw ,nCkU jBwA
fraudulent document
LU jBwA
legal documents
(B ) e jBwA
shipping document
 e jBwA
Aqi jBwA
promissory note

treasury bills, treasury securities

kzqnA jBwA ,Bo] nj jBwA

unconsolidated subsidiary

(BU kwnow) Bo] nj jBwA

]nj jBwA
TBnj jBwA

first class papers

bills receivable, notes receivable,

discount

o AnA o ov  TwA

and premium amortization of bonds

group depreciation

o  TwA
MBzo BAnAj o  TwA

composite depreciation
depreciation

B
q kB  TwA

couble-declining balance (DDB)

depletion

L MB  TwA
yBwo pA {B  TwA

extraordinary depreciation

SiAjoQ oil o pA) A  TwA

amortization of loan
(\nkU
ABow q  TwA
capital expenditure depreciation

o AnA nBzTA Bq  TwA

amortization of cost of issued bonds

notes receivable

o pA K BTwA
RkkM TBnj jBwA

long term notes receivable

charge by way of legal mortgage

waiver of right

trade notes receivable

nB\U TBnj jBwA

k{ qU TBnj jBwA

notes receivable discounted

k{ (SwAiA) TBnj jBwA

dishonored notes receivable
short bill

Aow jBwA
k{ jBwA ,k{Siw jBwA

defaulted notes
extendable notes

jB  TwA
L oTo  TwA

extra ordinary depreciation

commercial documents

floats

o AnA o  TwA
bonds premium amortization, premium

kkU MB jBwA
false papers
(B o) JlB jBwA
bond anticipation notes
RkBU jBwA

e BwA
hU wA

discharging berth, discharging wharf

assignat, banknote, bill

tBwA
password
nL  ,qn wA
notes, documents (BTw ,BwBwA) jBwA
original documents A jBwA ,A jBwA
installment notes
Bv A jBwA
bills documents
UAoM jBwA
interest bearing note
nAjoM jBwA
notes payable, bills payable, TiAjoQ jBwA
documents payable

A

25

jBT A
pA BLT{A

A

wrongdoing

nB jAj B\A BLT{A

SABM BLT{A

fundamental (material) error

random error

(A) jB~U BLT{A

professional misconduct
Aoe BLT{A
miscalculate
jo JBve BLT{A
critical error
tBve BLT{A
substantive error
ATd Bi .BLT{A
monetary errors
SLY nj BLT{A
A BSLY nj BLT{A
errors in the original entries

o Bi ,o nj BLT{A

oT jBwA

oT jBwA
sundry bills for collection (S.B.C)
stale documents

T{m Rk jBwA
(k{ ) k{ SwAiA jBwA

dishonored notes

Bo] nj jBwA ,kzqnA jBwA

uncleared effects
mortgage notes

Y jBwA
receivable bills
jBwA
stores records
nBLA nAk jBwA
contract documents
BQ nAk jBwA
k{ kML nAk jBwA

sampling error

classified records

inherent error

confidential records

UAl BLT{A
arithmetical error
Bn BLT{A
UBLwBd Bn BLT{A

subnormal error

Bod nAk jBwA

missing documents k{j nAk jBwA
tender documents
~ B nAk jBwA
vouchers payable
TiAjoQ q jBwA
pointer
oBz ,onB{A
problem error cause, problems, RBBLT{A

unintentional mistake

ko BLT{A
upward error
yeB BLT{A
correctable error
cd~U MB BLT{A
negotiatble error
S{m MB BLT{A
AoL] BLT{A ,MBT BLT{A

errors, mistakes

off-setting error

E and OE (E&OE)

mathematical error

( pA oUBQ) jBo BLT{A

SwA SzoM MB o pA RBBLT{A

errors expected, (E & OE)

SwBXTv BjBTA pA RBBLT{A

errors and omissions excepted =

sensible error

tvd BLT{A
compliance error
SBn M Mo BLT{A
misquote
jo
BLT{A
visible error
BLT{A
B nB BLT{A

standard error of the sample means

ji ji M  UBBLT{A ,ApA BLT{A

Xi An ok  UBBLT{A ,k{ Xi
counterbalancing error
k
A kML pA {B BLT{A
classification error
original entry error
error & omission

A RBBLT{A
errors of principle, principle errors

BMBve SLY nj A RBBLT{A

principle errors in entries

,k Xi An ok  UBBLT{A
RBBLT{A
compensating error
MBT
SwA SzoM MB o j pA BLT{A
error & omissions excepted

wBwA BLT{A
fundamental error, substantive error

SLY Tvh BLT{A

jBTA pA BLT{A

SLY nj A BLT{A
errors of principle in entry

26

BM nj

L B nj RBeA

kMBp k] L ,Bp AoT{A

prior financial period adjustments

,k{ kMBp k] L ,Bp  AoT{A

AnAj B B BTwj pA jBTwA

final adjustments

B RBeA
RBBLT{A bA
budget amendment
]jM bA
BLT{A (cd~U) bA

time sharing

adjustment, correction, error

employment

correction of errors

alterationamendment, correction,
prudence concept

BTeA A
(jBwA ,BLT{A ,oUBj) bA
cd~U ,(jBwA ,BLT{A ,oUBj) bA

rectification

rectification note

L nj RkU ,L RAw bA
prior period adjustment

B  AoT{A
community of interest, fusion
fusion

B  AoT{A
(AkhTwA) BT{A
employment of labor
nB M BT{A
employment of capital
Bow BT{A
full employment
B BT{A
interested third parties l WBY |Bh{A
RAoM nj l |Bh{A
parties to bill
unaffiliated parties

reclamation

TvMAo |Bh{A
persons authorized
pB\ |Bh{A
vo S] pB\ |Bh{A

amend

persons authorized to endorse

RAoU S{BLA oYA ,AoL] kU B bA

catch up adjustment
nAkMBve
authoritive principle
nBLTA A
Be BzA A ,BzA A

related parties

disclosure principle, principle of

debug & debugging

disclosure

file integrity

eA RBAk A ,KbA
jAj oU ,jo o
kk\U ,jo bA

principle of disclosure
full disclosure principle
materiality principle

(Be) BzA A
B BzA A
SA A

TvMA |Bh{A
q MAU |Bi B{A

particular forms of cost functions

B{A n ,Ajp B{A

koQ SBA
AM RnB\U RBeA

international trade terms

accounting terms

axiom nB{C  , A ,kM A

nBBTvM nBkM ojB oMAoM A

duality
nAkMBve nj B jAkn o
cost principle
k{ BU (S ) BM A
pareto principle
UnBQ A
principle of realization
dU A
going-concern concept SB AkU A
B pn fo M ovU A
temporal principle

nAkMBve RBeA
nAkMBve RBeA

accounting terminology
audit terms

woMBve RBeA
vw Sz AoM  SwA eA
/Sn nB M B] nqM woMBve

big eight
principal

A
uncertainty principle
BMA A
UBLwBd nj lBhUA A

o Bq MB A ,MBU A
nj B BkCnj BM nj

time-period principle

matching principle

monetary unit concept

LwBd nj Q keA lBhUA A

A

27

nAkMBve Sok A

A

principles of the code

nBTn C A
ethical principles, ethics
iA A
nAkMBve wBwA A

kU A

accrual concept

kU A
( A k{BU BM) Bq U A

costing principle

fundamental accounting principles

B MB U A

banking principles

all-financial resources concept

generally accepted accounting

S~h{ pA e S~h{ U A
business entity concept
e
BB pA nB\U keA U A

nAkBM A
nAkMBve k{TomQ A

principles (GAAP)

woMBve k{ TomQ A

separate-entity concept

generally accepted auditing principles

principles

B BRn jo U A

of consolidating financial statements

B BRn jo U A

principle of consolidating statements

Q keA A ,Q keA T{BA SMBY A

nAkMBve A
,nAkMBve BAU ,nAkMBve A
nAkMBve B ,nAkMBve BBX

monetary principle

accounting conventions = accounting

capital preservation

accounting principles

concepts

oj nAkMBve A
principles of double entry accounting

B n RBLY A
principle of consistency

Bow e A
period concept
Bp nj A
nBLeB RBA jM Bod nAjpAn A
confidentiality principle

k{ BU S nAkMBve A
principles of cost accounting

A]jM oT A
budgetary control principle

nAkMBve wBwA B ,nAkMBve A

ccounting principles; fundamental

Q A LwBd A
monetary measurement convention

accounting concepts

BTeA A ,nB
Bd A

auditing principles,

woMBve A

principle of conservation

principles of auditing

BXTwA BQ oM Sok A
BnAmBow A

management by exception principle

essentials of investments
pervasive principles

oAo A
nAkMBve AkT A

generally accepted accounting

nAkMBve  A
accounting postulate principle

Bow S{Ak A
capital maintenance concept

BjAj oM qoT A
input-oriented principles

BkBTw oM qoT A

hnBU (k{BU BM) q A

historical-cost convention

(jn nB M kw jn nj) A ,A

output-oriented principles

original

constraining principles

primary

accounting management principles

unanimity principle

kjkd A
nAkMBve Sok A

UBk ,k ,A ,A
o
Rke A ,kB AnC B A

28

L
MB
cd RBA

excess stock

j] B A
]jM ov B A

RB BA

additions

RBB A
j] MBpnA B A

budget surplus and deficit

overvaluation of stock

excess, extra, surplus, additional

overloading

B A
overage and shortage nBLA ov B A
BBM BQBBQ BA
banks clearance house

onBM B A
overestimate
jo jnCoM B A
overdraft, overdue account S{AjoM B A
BM (JBve pA) S{AjoM B A

economic data

bank overdraft, cash overdraft

jB~T A RBA
q \ KveoM RBA

overdraw

jo S{AjoM B A
(BM) pB\ S{AjoMB A

full-cost data
monetary data

Q RBA
k{ MyQ RBA
SwQ RBA
dU RBA
k{ nC] RBA
B oT S] RBA

forecast data
associated with
analytical data
aggregate data

allowable overdraft

nBMow Bq }~hU B A
overallocated indirect (overhead) costs

Jm] B A
over absorption (overall feasibility)
overhead absorb

Jm] B A
SMBY nBMow Jm] B A

information for financial control

Tok oT S] RBA

over absorption of fixed cost

information for management control

(jBp) \e RBA

k{ Jm] B A
over absorbed, over applied

voluminous data (information)

output data

]oi RBA
~i .Bod .iAj RBA

inside information

nBMow Bq Jm] B A
overabsorbed indirect (overhead) costs

nBMow (q) Jm] B A

over-absorbed overhead

pA ZnBi (BjAj) RBA

out-of-sample data

nBMow (q) Jm] B A

over-applied overhead

k{ MyQ . o (BjAj) RBA

pro forma data

incremental allawance
salary increase

So{ Bw S oU nBMnj RBA

price-sensitive information

plat-amount increase

xpAjoQ Be nj RBA

JBvdUn o pA SBnj B A

processing information

over billing (invoile)

public information toTwj nj RBA

excess

updated data

kCpn RBA
verbal information
B{ RBA
verbal evidence
B{ kA{ RBA
L MB cd RBA
competent information

pB\ jke B A
e B A
 e B A

jApB ,q ,B A

allowance L{ B j] S B A
for overvaluation of branch inventory
labour overtime

onB nB B A
unauthorized overtime pB\o nB B A
primage
Tz AkiB xAjBQ ,Ao B A

A

29

o BnBA

A

communique

(o B) 
o RBA

wn A ,nAjA A
advice of dispatch
B BwnA A
advice of payment
SiAjoQ A
Tz BM B e A

soft data

advice of shipment, advice of delivery

sufficient information

nAkMBve MA Ao]A nj BA

accounting and auditing
woMBve
enforcement releases
advice of arrival

kwn ,jn A
S pA BA
insure, ensure
jo
U ,jAj BA
assure
k{  ,jAj BA
assurance
M ,BA ,jBA
audit assurance
woMBve jBA
(Lv) jkd BA
quality assurance

(o B)  o RBA
transaction data
SB RBA
(woMBve MB ) kwn MB RBA
verifiable data

B RBA
quantitative information
 RBA
quality information
 RBA
financial information
B RBA
tax data
UBB RBA
jnCoM B RBA
prospective financial information

B B RBA
non-homogenous financial data

kkFU RBA ,TLX RBA

corroborating information

limited assurance, negative assurance

jo K~U ,pB\ RBA

reasonable assurance ()  BA

authorized data

nj toMBve  o
nBA , BA

nBKeB B BRn jn

information

B C ,BS A pA A\ ,RBA

negative assurance

Bod RBA

A i nBA
jo nBzBQ ,jo BM ,T{Aj nBA
critical observation
jBTA k nBA
(o M) B jo nBA

confidential information

declare the goods

useful information

unauthentic statements
assert

nBLeB Bod RBA

confidential client information
relevant information

declarant

kBM ,knBA
letter of declaration
BnBA
B (nBiA) BnBA

Mo RBA
k RBA
comparative data
AvB RBA
privileged information
pBT RBA
S M SLv tBve kzozT RBA

legal notification

unpublished price-sensitive information

manifest

d bo{ ,nBM BnBA

stowage manifest
onBM BnBA
(SvB)  BnBM ,A nBM BnBA
aircraft cargo manifest
BQA B
separate return
BAk] BnBA
(kwn) jnA B BnBA
goods inward declaration

o BnBA
customs entry, bill of Entry

k{kBz jnA RBA

cross section data
available data

j] RBA
RBA
incomplete data
} B RBA
asymmetrical information nBTB RBA
Bq kU A RBA
material information

actual production and cost data

actual data

() A RBA

30

T B}~hU J~ RAnBLTA

kCnj oM RBB BnBA

jn |Bi wnoM ,BwB{nB o
nBA

due diligence

kCnj oM RBB BnBA

incometax declaration (satement)

RB
oM TL o
nBA
judgemental opinion

UBB BnBA
tax return = tax declaration

,() toMBve o
nBA ,Bh o
nBA

jjo woMBve xnAq

U UBB BnBA

consolidated tax return

adverse opinion

(B ) jn BnBA

sharing responsibility

oTz o
nBA

opinion, shared opinion

qualified opinion

oz o
nBA
toMBve oz o
nBA

inward manifest or import manifest

exchange declaration

pnA BnBA
(jn) Tz BnBLA BnBA

ships stores declaration (inwards)

qualified audit opinion

freight declaration

piecemeal opinion

} B o
nBA
toMBve M Aok  ,Sok kFU ,nBA
management representation k AnA
BM ,Se K ,L{ BA ,nj nBA
misrepresentation
JlB
ZnBi AoM jBwA RAnBLTA

bank declaration

out ward documentary credits

passavant declaration

(o)nBM BnBA
BM BnBA
o AM BnBA

international customs declaration

TIF k o AM

international customs declaration form

export declaration

UAnjB BnBA
nL BnBA
Tz BnBA

omQBSzoM jBwA RAnBLTA

irrevocable documentary credits

k{kFU omQBSzoM jBwA RAnBLTA

irrevocable and confirmed documentary
credits

UAnjB jBwA RAnBLTA

export documentary credits

BTA MB jBwA RAnBLTA

transferable documentary credits

ships general declaration

goods declaration

B BnBA
customs declarations
o BnBA
income tax return
UBB BnBA
declaration of origin
EkL BnBA
cargo declaration
(nBM) d BnBA
B keA BnBA
single goods declaration

nAjRk jBwA RAnBLTA

Tz jn BnBA

term documentary credits

ships arrival declaration

main credits

import declaration

long term credit

A RAnBLTA
RkkM RAnBLTA
UB ]jM RAnBLTA

BnBA

jn BnBA
Zoi B jn BnBA

declaration of arrival or departure

performance budget funds

informal opinion

yhM nj) TB }~hU J~ RAnBLTA

unallocated appropriations
(Tj
TB}~hU J~ RAnBLTA

determine

unalloted appropriations funds

external auditors opinion

audit opinion

BBC o
nBA
jo U ,o
nBA
toMBve o
nBA
Tv toMBve o
nBA

A

31

RkBU nBLTA

A

pB jn A nBLTA

BT]A nBLTA

social credit

BT]A nBLTA
jBwA nBLTA

initial margin requirement

uU nj BM nBLTA
non-revolving bank facility

documentary credit(s), documentary

letter of credit (documentary)

nBLTA i ,BM nBLTA

bank credit, lines of credit
partly secured credit k{
U HzhM nBLTA
alidatev

kzhM nBLTA
 BTiAjoQ AoM nBLTA

(BnBLTA) jBwA nBLTA

letter of credit (LC)

BM BnBLTA ,jBwA nBLTA

letter of credit (documentary credit)
open letter of credi

pBM jBwA nBLTA

omQSzoM jBwA nBLTA

deferred payment credit

jBTwA MB nBLTA ,qU nBLTA ,{omQ nBLTA

acceptance credit
vL wM
unalloted appropriation TB }~hU nBLTA
fixed credit
SMBY nBLTA
current credit (fund)
nB] nBLTA
xjo nj JBve nBLTA ,nB] JBve nBLTA

revocable documentary credits

running account credit

non-confirmed letter of credit

k{ kBU jBwA nBLTA

confirmed letter of credit

SzoM MB o k{ kBU jBwA nBLTA

irrevocable confimed L/C

kz kBU jBwA nBLTA

buyers credit

koi nBLTA
SMBY w AnAj nBLTA
floating credit nB] nBLTA ,Bo] nj nBLTA
sight credit
nAkj nBLTA
construct validity
nBTiBw nBLTA
capital credit
ABow nBLTA
working capital fund xjo nj Bow nBLTA
accreditation
\wnBLTA
personal credit
~h{ nBLTA
credit account
(B) Ro{ ,nBLTA
export credit
UAnjB nBLTA
validity, credit
Twnj ,Sd ,nBLTA
bail credit
BTB nBLTA
public credit
nBLTA
callable credit
LBAk nBLTA
fictitious credit
jBTwA MB o nBLTA
credit available
jBTwA MB nBLTA
assignable credit
nAmA MB nBLTA
Sd
oM
wn
]Ao
A
,B nBLTA

valuation in exchange
jBwA
short credit
RkBU nBLTA
fixed-sum credit

nAkj jBwA nBLTA

sight documentary credit

SzoM MB o jBwA nBLTA

irrevocable letter of credit

kzkBU SzoM MB o jBwA nBLTA

irrevocable non-confirmed L/C

vU MB o jBwA nBLTA

non-delinsilile L/C

ozo jBwA nBLTA

unconditional letter of credit

Ajo jBwA nBLTA

revolving documentary credits

oz jBwA nBLTA

conditional letter of credit

S jBwA nBLTA
provisional letter of credit

UAjnA jBwA nBLTA

import documentary credits

Bv A koi ,Bv A nBLTA

installment credit
cumulative credit

T{BLA nBLTA

32

nBM SvB ,znBM Ao A

call

UBB nBLTA

tax credit

nAkj ,koipBM A
declaration of interest
oM A
A , A ,k~U ,A

UBB nBLTA
(kM Bnj M) BTA UBB nBLTA

deferred tax credit

acknowledgement, notification,

counter credit

MBT nBLTA
(RkB) RkAwT nBLTA

statement

j qnA AU A
declaration of solvency

intermediate term credit

content validity

Tv{n e A

ATd nBLTA
xjo nj nBLTA ,Ak nBLTA

adjudication order of bankrupcy

revolving credit, line of credit

declaration of dividend

time credit

vU jw A
receiving order
Tv{n A
acknowledgement of receipt, A
letter of acknowledgment

advice of receipt (A.R)

A
acknowledge of check
a A
acknowledge of goods
B A
advice of fate
S A
due bill TiAjoQ RAoM ,SB BTA A
debit memo, debit
nBkM A

nAjRk nBLTA
uAp ,nAjRk nBLTA

usance credit, time credit

continuing credit

(kk\U MB ) oTv nBLTA

participation credit
TnBz nBLTA
o~ nBLTA
consumer credit, consumption credit

k{o~ nBLTA
expended appropriation (fund)

(nB\U) BnpBM BnBLTA

memorandum, debit memo

commercial letter of credit

goods received note

travelers letter of credit

B kwn (oM) A
A

credit note (C/N), creditnBBTvM

memorandum, credit memo
outward manifest

B Zoi A
xo A
brokers sold note
j xo A
brokers advice
AnAqnB A
bill of sight
(nAkj) S A
recovery advice
A
practice notices
Ao]A A
debit advice (memorandum) nBkM A
credit advice
nBBTvM A
sale credit note
nBBTvM A
out ward manifest
Zoi A
clearing outwards
Tz Zoi A
deposit slip
joPw SiAjoQ (y) A
nBM SvB ,znBM Ao A
offering circular

freight manifest

UoBv BnBLTA
k nBLTA
letter of protest
B AoTA
black leg
{JB~TA
full reliance
B jBTA
partial reliance
Lv jBTA
self checking number
BpCji jAkA
(oUBj B BMBve nj) MBz jAkA
cash credit

corresponding figures

oTz ok S B
A
interlocking directorate
vested

 ,k{BA
RAnBLTA BA
loan on deposit
joPw Y M A BA
advice of delivery
e (A) A
declaration
nBA ,A ,A
AnA kB BM SiAjoQ A ,koipBM A
callable security
k{ vomQ nAjBM
granting of credits

A

33

jB~T
A

A

S
nBA ,S
A

rally

S yAqA
additional mark up
xo S yAqA
q yB ,AnB yAqA

sight manifest

overall efficiency

bid and ask

highballing

Bw S ~ yAqA
jqA
B o{nAq nj BzA

top up

S nBA ,S A
receipt statement
kwn ,jn A
w xo koi BS A
AnBkM LU BA

debtors follow-up actions

Aoe SL Ao BA

disclosure in financial reporting

dual professional care

voluntary disclosure

nBTiA (o)BzA
RBA BzA
disclosure of qB] BM RBA BzA

significant influence

replacement cost information

abnormal shrinkage, shortage

disclosure

nB\U keA BTv RBA BzA

disclosure of segments of an
enterprise
timely disclosure

M BzA
disclosure of facts
Be BzA
BzA ,nAkMBve Bz i BzA
nAkMBve Bn
disclosure of accounting policies

BpAoU gnBU pA kM BjAkn BzA

post balance sheet disclosures

B Bn BzA

improvement other than building

SA
xpnA SA
opening books oUBj bBTTA ,BJBve bBTTA
opening entry eBTTA SLY ,BMBve bBTTA
members of the household
nABi jAoA
corprorate insiders
So{ iAj jAoA
connected persons
ok M TvMA jAoA
profit cannibalism ApnA hU nj AoA
original markups xo S A yAqA
upside potential
BM yAqA
tariff escalation
oU yAqA
M e yAqA
loss of value (or fall in value)

disclosure of financial policies

contribution increase

adequate disclosure

increase of premium

B BzA
(B ) B BzA

full disclosure, adequate disclosure

duplicate disclosure

B
BzA
TvMA |Bh{A RB BzA

jBp l BA
BTiBw pA o BA

M e yAqA
pay raise, increase in salary e yAqA
accretion
xpnA k{n ,AnAj yAqA
increase in asset
AnAj nj yAqA
xjo nj Bow nj yAqA

related party disclosures

increase in working capital

proper disclosure

rise in price

KwB BzA
specific disclosure
|Bi jnA BzA
general disclosure
 jnA BzA
inadequate disclosure
} B BzA
planning horizon
qnBoM A
omicile, residence (nAjA BTB A) BTB A
legal domicile
B BTB A
economic, economy
jB~T A

increase of capital

S nj yAqA
Bow yAqA
Bow yAqA

capital increase, increase of capital

increase on investment nAmBow yAqA
bulge

ow yAqA
price index increase S }iB{ yAqA
currency appreciation koi Rnk yAqA

34

k{ BU BM kXi
A

action at law

jApC jB~T
A

B Ak A
administrative action
Sok Ak A
incompatible functions
SvB{B Ak A
bed and PEP
MBz Ak A
installment receivable
TBnj Bv A
yearly installments
Bw Bv A
jq kwnow Bv A

free ceonomy

current maturity installments

global (world) economy

Aj no
,oAAjB Bv A
perpetuity

RBT B oT Bv A
(hybird) variable annuity

(nj oiC nj SiAjoQ MB v ) Bv Bv A

ordinary annuity

BXTwA A
exceptional items, unusual items
occured items

k{ jB\A A
debit items
kM A
estimated items
jnCoM A
immaterial items
SAM A
foreign monetary items ]nBi Q A
misstated items
k{odU A
TBdU .kz~dU A
unearned items

jApC jB~T A
free market economy
jApC nApBM jB~T A
mature economy
k{n kM jB~T A
planned economy
ABoM jB~T A
money economy
Q jB~T A
RnB
SdU jB~T A ,oT SdU jB~T A
regulated economy

B] jB~T A
microeconomy
joi jB~T A
economist
AjjB~T A
econometrics
\wjB~T A
black economy
Bw jB~T A
macroeconomics
 jB~T A
Twj B oM TL jB~T A
handicraft economy
national economy

jB~T A
economical
jB~T A
economic
jB~T A ,oM ,jB~T A
economy jB~T A b o ,jB~T A
economizing costs
Bq jo jB~T A
action, enforcement
Ak A
Tv{n (BA) RBAk A
bankruptcy (proceedings, procedure)
preventive actions

differential cost items

AozQ RBAk A
vU RBAk A
safeguard measures
TBe RBAk A
Aok B i RBAk A

entries

managements illegal acts

accruals

kz SiAjoQ A ,kU A
k{BU BM BU A
oUBj nj k{ SLY A
jk\ k{ SLY A

liquidation proceedings

investment measures

re-entry items, re-entered items

nAmBow RBAk A
AoUo RBAk A

,kzSLY Bq BkCnj ,kzSLY A

kz SiAjoQ B SBnj TBdU A

nontariff measures (NTMs)

accrued items

action for avoidance

BTo{ M me A
inter company eliminations
special items
cost offsets

|Bi A
k{ BU BM kXi A

auxiliary activities

 RBAk A
 AoM Ak A
exclusion for debt
K AoM Ak A
acting in concert
oTz B ] Ak A
corporate action
wBw Ak A
BpBw kk\U L{ Ak A
quasi reorganization

A

onBA k ,onBA pA BTA

A

letter of comfort

Bo , iA AqTA
,SwQ ,BjAj En , BdA

attachment, supplemental instrument,

appendix
legal requirements

B RBAqA
reporting requirements o{nAq RBAqA
AnjB o{nAq RBAqA

35

AnAj
A

items of asset

AnAj A
prior period items
L Bnj A
off balance sheet items
BpAoU op A
operating items
UB A
nonmonetary items,
Qo A
non-monetary items
non-recurring items

nAoUo A
(L oTo) jBo A

interim reporting requirements

acceptance duty

vL M AqA
B AqA
required
AqA
pattern
A
y\w nB U ,qA ,nAjoMA
benchmarking
RB

corporate modeling So{ AoM pBwA
purchasing patterns
koi BA
control model
oT BA A
planning model
qnBoM A
q }~hU A

extraordinary items, unusual items

statutory requirement

pattern of cost allocation

descriptive model

U A
nAkMBve k ,nAkMBve A

accounting model
cost behavior pattern

q nBTn A
AjAnBQ ,o A
variable cash flow k xjo oT A
mutual fund custodian
nAjSBA
omQjoPw vw B BM ,omQjoPw ,nAjSBA
paradigm

depositary
deposit, fiduciary, trust funds joPw

,SBA
WBY }h{ jq jnAm SBA

assignment for the benefit of creditors

,kTwo BA B B ,nAmSBA
consignor / shipper
ke
bailor
knAmA ,nAmj ,nAmSBA
on consignment
BA
o
nBA k ,o
nBA pA BTA
disclaimer of opinion, denial of opinion

noo B jBo A
unusual or infrequent items
non-fund items

] BM LUoo A
oTvo A
non-cash items
ko A
visible items, visibles
Sn MB A
nBLA xnB{ MB A
infrequent items

controllable inventory items

contra items

kB A
kM kB A
contra items
(kM ,AnAj) kB A
key items
k A
government aid items Sj B A
overstock items
pB oM jApB A
balanced items
pAT A
mixed cost items k{BU BM Th A
k{BU BM Mo A
contra liability items

relevant cost items

corresponding items

MBz A
comparative items
AvB A
letter-post items
TvQ BB A
cash items
k A
k{BU BM SMBY A
semi-fixed cost items

k{BU BM oT A
semi variable cost items
minority

S A
minority of shareholders Bw KeB S A
engement, warranty, requirement
AqTA

36

nB\U B nBLA

RAq\U RC{B ,AA

plant, machinery, plant and equipment
property

t AA ,jz AA
tangible property
movable property = movables  AA

RAq\U AA
properties and equipments

repudiation

(j ,A) SiAjoQ pA BTA

call privilege
koipBM pBTA
conversion privilege
kLU pBTA
privilege
s e ,|Bi pBTA
equity kickers
k{ nAkBw pBTA
exchange privilege
B pBTA
nAmA BpBTA
concessionary agreement

 BAnAj AA
goods and challels
endowment property

(j ,A) SiAjoQ pA BTA

 AA
AnAj jB~T A nA

economic and financial affairs

purchasing function

RBnAkU nA
woQ nAjA (SB) nA

prerogative

(s e) s pBTA
kB , A ,e
,kM oA
postulate

manuscript signature
A B
A
completion of a contract
jAjnAo B
A
signiture
B
A
(A B
A k~U) j B
A

personnel & administration function

counter signature

financial affairs

signatory, subscriber

trustee, trustee in bankruptcy, fiduciary

kkU ,kB
A
undersigned
op kB
A
integrated test facility B pC BA
RAq\U RBBA

custodian

facilities and equipment

discretionary trustee

overall feasibility

bailee

B nA
oSBA ,nAjSBA ,A
kT ,T ,j ,oSBA ,A

pB\ kB ,SwoQow ,A
nBTh A
independent trustee
Tv A
storehouse, shed, warehouse
nBLA
private warehouse
B~TiA nBLA
A) joPw jU d ,(BjoPw) RBBA nBLA
depository
(oj d B BM pA
depot
(CAn nBLA) nBLA
k{ jnAq o B nBLA ,
U nBLA
bonded warehouse
stock keeper, stock man, store

nAjnBLA

keeper warehouseman

( Bd pA) omQBA

feasibility
jM ,omQBA
investment opportunity nAmBow BA
real estate (or property) RTv  A
safe
A
safety
SA
bona vacantia
KeBM AA
settled property
k{vU AA
private property
~i AA
nB\TwA ,nB]A jn AnAj .AA
leased property

nAjnBLA

governmental property

storing, storekeeping, warehousing

public property

customs warehousing

plant asset

centralized storage
public warehouse
goods shed

o nAjnBLA
qoT nAjnBLA
nBLA
nB\U B nBLA

Tj AA
AA
BinB AA
RAq\U BinB ,AA

property, asset, plant and equipment

check figure

k{ jnAm o AA

A

37

(B ) BTA ,(Q) Ae ,BTA

A

k{ TiBw B nBLA

B Rn M JBhTA
haphazard sample selection

k{ TiBw B nBLA
finished (goods-stock) warehouse

jB~U JBhTA ,o JBhTA

random selection, sampling selection

BwnpBM q B JBhTA

TiBw B nBLA
(semi) partly finished store
taking of inventory, stocktaking

AjonBLA
oTv B Ak AjonBLA

election or removal of legal inspectors

issuance of bonds

o AnA nBzTA
original issue of shares
Bw A nBzTA
issue of shares, stock issue
Bw nBzTA
primary issue
A Bw nBzTA
j] Bw MB nj Bw nBzTA

continuous inventory-taking

Bi jA nBLA
materials inventory warehouse

RBq Bi jA nBLA
materials and supplies inventory

conversion issue
re-issue

k{ TiBw B j] nBLA
jk\ nBzTA
JB~TA
Tv toMBve JB~TA

appointment

finished goods store

B S nBLA
temporary storage of goods / shed

appointment of independent auditor

B BwnpBM jk\ JB~TA

re-appoinment of legal inspectors

Tv woTwj BnBLA

direct access storage devices (DASD)

expectation of profits beyond normal

BnBLA
general warehouses
ke pA yM AnA ,RBA ke pA yM S{BLA
information overload
RBA
accumulation
S{BLA ,nC] ,T{BLA
accumulate
jo nC] ,T{BLA
Ko oM LwBd kAo ,T{BLA

transfer

compounding

horizontal transfers

accumulated, cumulative, cluttered

kk] Aok JB~TA

appointment of new directors
provisional appointment

S JB~TA
nBT ke pA yM jw nB
TA

BTA
A RBTA
reciprocal transfers
LB]j RBTA
Tj Tv BJBve B RBTA
interfund transfer

kM BTA ,RBB kM B xpnA BTA

value shifting
RBB yAqA
xo B M Q oTA BTA
electronic funds transfer at point of sale

] oTA BTA
electronic fund transfer (EFT)
carry back
carried ever

L Bnj M BTA
kM d M BTA
(B ) BTA ,(Q) Ae ,BTA

transfer (money), transfer (goods)

T{BLA
cumulative
k{] ,T{BLA
high value selection
nqM A JBhTA
activity selection SB (kqoM) JBhTA
(kk) nAjS] JBhTA
directed sample selection
sandilands

JBhTA
nBC RBTeA tBwA oM JBhTA

probabilistic sample selection

pAkA BM KwBT BTeA xn M JBhTA

probability-proportion-to-size sample
selection (PPS)

() A{i Rn M JBhTA

block sample selection

38

BoC BjnAkBTwA \A

koA nj oLi AnAkMBve \A

kjBTA

transferer (transferor)

kjBTA
UC Bnj M Bp BTA

institute of chartered accountants

in Ireland (ICAI)

loss carry over

(BTvA) Sok oLi AnAkMBve \A

chartered institute of management
accountants (CIMA)

wn AnAkMBve \A
institute of certified public accountants

share transfer (stock transfer)

w BTA
B keA M kU keA pA B BTA
k{BU BM pA oT T M k{TiBw
loss on manufacture
transshipment

e w pA B BTA
AT ,kodU ,koBTA

BoC (oLi) wn AnAkMBve \A

American institute of certified public

transferee

accountants (AICPA)

passage of title

SB BTA
 Rn M ,B SB BTA

AjBB wn AnAkMBve \A
Canadian institute of chartered

absolute bill of sale

accountants (CICA)

BTo{ M j] BTA

BoC owAow AnAkMBve \A

inter-American accounting association
association of

inter-company inventory transfer

conveyance, deed of transfer

B BTA
(BAnAj) AA B BTA

pB\ AnAkMBve \A

authorized public accountants (AAPA)

conveyance of assets

institute of

inter-fund transfer

Sok AnAkMBve \A

management accountants (IMA)

Sok q AnAkMBve \A
insti tut e o f cos t and ma nag eme nt
accountants

charge off, cost transfer, shifting of cost

deferment, deferral

BoC nAkMBve \A
American accounting association (AAA)

BQnA nAkMBve \A
European accounting association (EAA)

BBToM nAkMBve \A
british accounting association (BAA)

iAj BwoMBve \A
institute of internal auditors (IIA)

(BTvA) B nA nAkMBve wn \A
chartered institute of public finance
and accountancy (CIPFA)

RAnBLTA Aok \A
institute of credit management

BoC BjnAkBTwA \A
Amer ican national standards institute
(ANSI)

RAnBLTA M ] BTA
JBve M ,(q SiAjoQ oU) q BTA
jo ZnBi oTj pA ,jo n
Bp
kM nj M BTA
rendering of service
Ski B\A
o RBozU jAj B\A
perform customs formalities
processing of the order

xnBw B\A
k{B\A
association of nAkMBve BvU \A

done deal

accounting technicians (AAT)

Aoe AnAkMBve \A
professional accountants society

q BTvA oLi AnAkMBve \A

institute of chartered accountants
in England and Wales (ICAEW)

kUBwA nj oLi AnAkMBve \A

institute of chartered accountants
of Scotland (ICAS)

A

39

xo  AodA

A

j] xpnA AodA

compliance deviation

SBn AodA
labour hours variance nB RBBw AodA
(jqTwj) nB RBBw AodA

inventory value variance

labour time variance

departure from historical cost

kU nBMow AodA
production overhead variance

~d cw nj nBMow AodA

j] xpnA AodA
hnBU k{BU BM pA AodA
deviation from the mean

B pA AodA
nApBM pAkA AodA
direct labor idle-time nBM RB A AodA
market size variance

output level overhead variance

variance, idle times variance

profit variance

materials yield variance

jw AodA
Bp jw AodA

profit and loss variance

jA jpBM AodA
Tv jA jpBM AodA

direct materials yield variance

market share variance

nApBM w AodA
So AodA

capacity variance

production, volume variance

SB \e AodA ,So AodA

ideal capacity variance

budget variance

]jM AodA
SMBY nBMow ]jM AodA

fixed overhead budget variance

mix variance

KoU AodA
jA KoU AodA
nB LoU RoB ,nB o KoU AodA
labour mix variance
(jqTwj)
deviation
ov oU ,AodA
o~ AodA ,So AodA ,\e AodA
materials mix variance

]U MB .k AodA
significant variance
controllable variance

oT MB AodA
Tv jA S AodA

direct materials price variance

jA fo AodA ,Tv jA S AodA

direct material price variance
Tv
efficiency variance
CnB AodA
nB o ,jqTwj CnB AodA
labour efficiency variance

utilization variance = volume variance

k{BU BM \e AodA
cost volume variance

kU \e AodA
production volume variance
sales volume varianc

xo \e AodA
B xo \e AodA

Tv jqTwj AnB AodA

direct labour efficiency variance

final sales volume variance

(labour efficiency variance)

overhead efficiency

nBMow AnB AodA

SB \e AodA
activity variance = production volume

variance (productivity overhead

variance, denominator variance

productivity variance; variance)

price volume variance

S \e AodA
Bi jA }Bi AodA

nB o AnB AodA

labour quantity variance
total budget variance

direct materials cost variance

]jM  AodA
SMBY nBMow  AodA

fixed overhead total variance

xo  AodA
total (overall) sales variance

nAk RoB ,o~ nj AodA

quantity variance = usage variance
labour variance

jqTwj AodA
Tv jqTwj AodA

direct wage rate variance

40

Tv{n j M dA

expected variance

nB
TA jn AodA
B AodA
kBvB AodA

mean deviation

adverse variance, unfavorable variance

A jA koi fo AodA
material purchase price variance

Tv jqTwj fo AodA

RoB  , AodA

total variance

RoB  , AodA
\ ,Tv jA q  AodA
AodA Tv jA S AodA
Tv jA o~

direct materials total cost variance

quality variance

S AodA
wT AodA
kBv AodA

average deviation

direct wage variance, labor rate variance

(jqTwj) nB fo AodA

favorable variance

labour rate variance

nBMow kBv AodA

jqTwj fo AodA ,Tv nB fo AodA

direct labor rate variance
Tv
material price variance
jA fo AodA
inventory rate variancej] fo AodA
operational variances UB BAodA
roQ Ao]A .jo q AodA

favorable overhead variance

project performance cost variance

variance = material usage variance

S kBv AodA
favorable price variance

o~ kBv AodA

favorable usage variance
material quantity

jA o~ AodA

nAjA Bq AodA
administration cost variance

MBnApBM q AodA

jA o~ AodA
material usage variance
usage variance

marketing cost variance

kU q AodA
production cost variance
expenditure variance

nBMow q AodA

(overhead expenditure variance)

monopoly
oligopsony
perfect monopoly
monopolist
monopolistic
exclusive
voluntary

nB~dA nApBM ,nB~dA

koi nB~dA
B nB~dA
onB~dA
nB~dA
BXTwA ,nB~dA
(nBTiA) jAnA dA

direct materials usage variance

jA S uBnA ,jA o~ AodA

materials quantity variance

jA S uBnA ,jA o~ AodA

materials requisition

oT nBMow (q) o~ AodA

variable overhead spending variance

Bo nB AodA
standard normal deviate

A]jM (RoB) AodA

budgeted variance

winding up, voluntary liquidation

So{ AnAkBw SwAinj M dA

members voluntary liquidation

xo {Be (RoB) AodA

contribution margin variance
price variance

(members voluntary winding-up)

Tv{n j M dA
liquidation due to bankruptcy

(jA) o~ AodA

Tv jA o~ AodA

S (RoB) AodA
Tv jA nAk AodA

direct materials quantity variance

material variance

jA AodA

A

41

T B }~hU jApB TikA

A

BAnAj jo vU ,vU ,dA

free reserve

(vU MB ) jApC TikA

disclosed reserve
nB{C TikA
compulsory reserve
nBL]A TikA
BTeA TikA

dissolution of company

provident reserve end money

creditors voluntary liquidation

depreciation reserve

(creditors voluntary winding-up)

 TwA TikA
T{BLA TikA
initial reserve
A TikA
primary bank reserve
BM A TikA
o AnA koipBM TikA

BAnAj jo vU ,vU ,dA

liquidation (winding-up)

So{ dA
AnBL SwAinj tBwAoM So{ dA

accumulated reserve

B
U So{ dA
liquidating a partnership
partnership

B
U So{ dA

dissolution partnership liquidation

debenture redemption reserve

Bw So{ dA

Bq B BRnBvi AoL] AoM TikA

general contigency reserve
jB
gold base reserve
 BQ oM TikA
improvment reserve bA jLM TikA
(o~M) oYM TikA

dissolution of a joint stock company

sterile reserve

dissolution, liquidation, winding up

policy reserve

B M TikA
oB B BQ TikA

,nBL]A ~U ,BjAj nTwj L S
o{ dA

compulsory liquidation
nBL]A dA
(compulsory winding-up)

gv ,dA
extent of testing

pC pAkA
nApBM pAkA
jB~T A xnBw pAkA

market size

hidden reserve, secret reserre

nAk oU TikA
maintenance reserve

economical order size

firm size

UAw kz RAkU TikA

reserve for encumbrances-prior year

BinB wU TikA

So{ pAkA
keA o B (jnCoM) opAkA

mean-per-unit measurement

Lv .} B noM opAkA

plan expansion reserve

partial productivity measurement

loss reserve

Bp (AoL]) TikA
q] TikA
special reserve
|Bi TikA
fixed asset reserve
SMBY AnAj TikA
capital reserve
ABow TikA
jk\ nAmBow TikA

risk measurement

plugging back reserve

productivity measurement

fractional reserve

general reserve

TikA
(vU MB o) pU MB o TikA

non-distributable reserve

TB }~hU jApB TikA

appropriated surplus reserve

oi opAkA
UB kCnj opAkA

measurement of revenue

Q KB nj opAkA
measurement in terms of money

noM y\w .opAkA

jw U ,jw opAkA
income measurement

(k{BU BM) q opAkA

cost measurement
incremental sample size

B A pAkA

42

kj U nAjBM AnA

 TwA ] TikA

xjo nj kM AnA
circulating promissory notes
eligible paper

sinking-fund reserve

nAjBM AnA
nAjBM AnA

notes, securities, valuable bills

free security

jApC nAjBM AnA

Tz (B nAqMA) nAjBM AnA

derivative financial instruments,

derivative securities

pnA nAjBM AnA

foreign currency securities
cum rights

T{BLA RApBTA BM nAjBM AnA

T{BLA pBTA BM nAjBM AnA

cumalative security
junior issue

variable-yeild securities

SMBY oM BM nAjBM AnA

bearing share (PIBS)

S hU BM nAjBM AnA

pure-discount security

oT (jw) kCnj BM nAjBM AnA

variable-income securities
registered security

B BM nAjBM AnA
Bw BTo{ kM nAjBM AnA

corporate debt securities

xo koi MB kM nAjBM AnA

marketable debt security
long tap

RkkM nAjBM AnA

AnAj A M nAjBM AnA

securities as asset

Y A M nAjBM AnA
securities as collateral
dated securities

monetary reserve(s)

Q (B)TikA
vU MB BTikA

distributable reserves
internal consistencynj

B .B\vA
BL
A
gratuity, bonus, tip
BA
perquisities
A{Be BAq ,k B BA
flexibility of price
S omQBA
financial flexibility
B omQBA
flexibility of rates
Bfo omQBA
k omQBA

discipline

flexibility and liquidity

j SA BM nAjBM AnA
oT jpBM BM nAjBM AnA

permanent interest

 TwA ] TikA

nAjgnBU nAjBM AnA

BA  BpBw U SdU nAjBM AnA
investment in default jnAj j] BC Siw
dual security
k{
U nAjBM AnA
diluting securities kj U nAjBM AnA

big bang

k RAoU ,
nB\A
Ski pA B~A
expiration of period
Rk B~A
Bw koi nBTiA pA jBTwA R k B
A
B nBTiA oM pA jBTwA S B
A)
lapse of stock option
(w
expiration, termination
UBi ,B
A
expiry
k ,kwnow B
A
motivation
zU ,qA ,xqA
fiscal stimulation
B xqA
precautionary motive
BTeA qA
incentive
xAjBQ ,qA
profit incentive
(jw) jjw qA
monetary incentives
Q BqA
income motive
jw ~dU qA
fund types
Tv BMBve AA
Th RBL ,B j] Th AA
classes of inventories
j]
cost types
q AA
freight all kinds
e q AA
buying climax
koi ZA
exchequer bills
Aqi nAjBM (jBwA) AnA
(
U kM) Y kM AnA

separation of service

notesunsecured

A

43

A

jnh oLU nAjBM AnA

penny shares

BM nAjBM AnA

k{nAm{pnA A pA oT nAjBM AnA

undervalued securities

jnh oLU nAjBM AnA

unstamped securities

oiM AnA ,{Be nAjBM AnA

AnAkBw nAjBM AnA ,BB nAjBM AnA

equity security

gilt edged security

hot issue

Ko ,Bj B nAjBM AnA

compound financial instrument

oTz M T nAjBM AnA

(xpnABM) Aj nAjBM AnA

lost-dated papers
RkpAnj nAjBM AnA
kz nAmS Swnj nAjBM AnA
mispriced securities

local safe keeping (LSK)

book entry

derivative

second-rate security

B BnAqMA ,Tz nAjBM AnA

senior security
pBT nAjBM AnA
quoted securities k{ kMfo nAjBM AnA
trustee securities
BA ] nAjBM AnA
BnpBM kw ,nB\U AnA
commercial paper

C qo j{ ozT n M  nB\U AnA

SwA k nj

SLY eo nj nAjBM AnA

j Swj nAjBM AnA
bellweather security
BAn nAjBM AnA
ABow nAqMA ,ABow nAjBM AnA
instrumentequity

nj k{TomQ (So{) w .nAjBM AnA

listed security
tnM
nU cw BM k{kM}iB{ nAjBM AnA
inflation-indexed security

Euro-commercial paper (ECP)

index-linked gilt

fail position

kz dU AnA
handout
pU AnA
in the pipeline
nBzTA o{ nj AnA
circulating papers
xjo nj AnA
kLU MB ABow AnA

antidilutive security

convertible capital notes

inconvertible securities

TwQ }iB{ nAjBM AnA

Uk nAjBM AnA
cabinet security
Bo nAjBM AnA
koipBM MB o nAjBM AnA
unredeemable irredeemable securities

kLU MB o nAjBM AnA

Aqi (kw) AnA

treasury note, treasury bill

koi MB o nAjBM AnA

irredeemable securities

kTw jAj MB Bw AnA

marketable equity securities

(tnM nj) kz Swo nAjBM AnA

unlisted securities

o AnA
bonds, debenture, bearer, securities bond

BTA MB nAjBM AnA

transferable securities

debentures,debenturestock, debt bond

kLU MB nAjBM AnA

jApC o AnA
BjA o AnA
commodity bond (note) jBwA , o AnA
BM B oM kM jBwA . o AnA
S hU

convertible securities

deep discount or zero-coupon

trading securities

bonds (notes)

negotiable securities

open-end bonds
consols

nBLTA Rn M koi MB nAjBM AnA

margin security

kTw jAj MB nAjBM AnA

marketable securities, street securities,

B MB nAjBM AnA

44

ATzQ AnAj o
AnA

undated bonds

gnBU kM o AnA
Y kM .
U kM o AnA

debenturenaked

vn kM o AnA
default-free bonds

A o
AnA

underlying bonds

A o AnA
senior debt
nAjSA o AnA
ka B j jo qB] AoM  A o AnA
k ozT ,j] o n
consolidated bond

S wU AoM o AnA
industrial aid bond

j{ Tio wA xpnA M  A o AnA

par bond

gift-edged

oLT nBvM o AnA

high-grade bond
oLT nBvM o AnA
BM vn BM o AnA ,\M o AnA
junk bonds

jw Q BM o AnA ,BM o AnA

coupon bond
k{
U
inter-company bonds BTo{ M o AnA
bonds payable
TiAjoQ o AnA
k{
U o AnA
secured bonds, guaranteed bonds,

k ozT Tj jB  A o AnA
agency issues
low coupon bonds

 jpBM BM o AnA
indexed bond
oT oM BM o AnA
premium bond
qB] BM o AnA
prior lien bond
kU e BM o AnA
voting bond
En e BM o AnA
jw nj SnBz e BM o AnA
participating bonds
bank quality

mortgage bond, Collateral trust bond

oM kM k{
U o AnA

BM nBLTA ]nj BM o AnA

B n BM o AnA

general mortgage bond

zero-coupon security bonds

kz
U o AnA

jkd n BM o AnA
limited open end mortage bond

unsecured bonds, unsecured

debentures, debenture, debenture bonds

BM vn BM o AnA
speculative-grade bonds

adjustment bond

kU o AnA
(B) T wU o AnA

industrial development bond (IDB)

jq kwnow BM o AnA
shortly maturing bonds

RkkM B kwnow BM o AnA

baloon maturity

n BQ oM  o AnA ,]nBi o AnA

FU nApBM oTnqM  Bp nj j{ ozT
Eurobond
/k{BM B
treasury bond
Aqi o AnA
iAj o AnA

several liability bond (joint bond)

currency bonds, continued bonds,

full coupon bond

joint and
discount bond

irredeemable bonds, perpetual bonds,

perpetual debentures

jBp jpBM AnAj o AnA

high-yield bonds

oTz SB BM o AnA
ov BM o AnA
nApBM oM fo BM o AnA
SMBY oM fo BM o AnA

bonds with warrants

Bw koi nBTiA oM kM o AnA

ex-warrants

ATzQ AnAj o AnA

pay-through bonds

oM kM o AnA
deferred interest bond

A

45

jB nBM RB
A

A

(jw oM TL) kCnj o

AnA

(jw oM TL) kCnj o AnA

kz Tv o AnA
unamortized bonds

income bond

RBB pA B o AnA

(oM) knj o AnA

tax-exempt bond

percentage bonds

AA rated bonds

oLT o AnA
debenture issued
k{ ozT o AnA
ov M ozT o AnA

authority bonds

debenture issued at a deficit

pA oM A SiAjoQpBM ,Tj o AnA

j{ FU Tj So{ kCnj d

medium-term bond

RkB o AnA
(oj AnA B Bw) Y o AnA

collateral trust bonds

Tj o AnA
Tj o AnA

government securities, bonds

government bonds, combined attributes

and variables sampling

Q kM o AnA ,oM kM o AnA

n o AnA

zero coupon bond (rate)

equipment bond (trust certificate)

ex bond

mortgage bond (pool)

T oM kM o AnA
BM o AnA

n o AnA
Svh SA BM n o AnA

bearer bond (security), coupon bonds

first mortgage debenture

guaranteed bond

bond

k{
U o AnA
junior refunding
j ]nj o AnA
combination bond
Tj o AnA
general obligation bond Tj o AnA
municipal bond
BnAjo{ o AnA
So{ Bw M kLU MB o AnA

debentures issued at a premium

convertible debt (convertible bonds)

iredeemable bonds

perpetual bond

letter bond

income bond

oAAjB o AnA
kCnj oM TL o AnA
 TwA ] o AnA

sinking-fund bond

SB , o ,kw , o AnA
corporate bond
To{ o AnA
o M k{ njB o AnA
inactive bond

Bo o AnA
SiAjoQpBM MB o o AnA

B MB o o AnA
jAjoTwA MB o AnA
nAkj o AnA ,koipBM MB o AnA

put bonds

callable bonds

trading securities

UB AnA
clearance papers
BB AnA
jqTwj e jBwA AnA

convertible unsecured loan stocks

payroll records

high premium convertible debenture

negotiable papers
confidential papers
floater

BTA MB jBwA AnA

Bod jBwA AnA
Y AnA
jB~T A BBvMB B A

deteriorating economic positions

idleness times, idle times
normal idle times

nBM RB A
jB nBM RB A

kz
U kLU MB o AnA
Jo kLU MB o AnA
extendable bonds

kkU MB o AnA
jAj MB o AnA
listed bond tnM nj B MB o AnA
baby bonds
xpnA o AnA
console
oAAjB o AnA
property bonds
SB o AnA
bonds authorized-unissued pB\ o AnA
marketable bonds kTw

46

nAk ,SBe ,A

leverage

(jo ) oA ,oA
combined leverage
LoU oA
operating leverage
UB oA
operation leverage
UB oA
financial leverage
B oA
positive carry
J B oA
nAmBow  xpnA ,\wA ,B oA

jBo nBM RB
A

abnormal idle times

attendance time
daily times
machine times

jBo nBM RB A
n
e RB A
Apn nB RB A
{B nB RB A
B Bw (pBC) A

begining of financial year

beginning of month (B.O.M)

B A
RBki AnA BL oM kMSA

capital leverage
gearing, leverage

benefits-provided ranking

importance

priority

A jo oA
SA
jM SABM ,Lv SA
T BA
(RB nj) L JB\A

materiality
running days

offer and acceptance

manipulation

nBTwj ,onApBM jB\A

tnM nj ~ n jB\A

kU e ,SA
B Bw wA L SBpBM nj SA
~U

preference in liquidation

dA B M BAnAj SBnj nj SA
preference as to assets in the
So{
event of liquidation

painting the tape

Bw jw SBnj nj SA

capital creation

preference as to dividends

creation of a company

dividend preferences

Bow jB\A
So{ jB\A
query
(nAkMBve) jAoA
play a role
jo y BA
protection, safety nAk ,SBe ,A

Bw jw BSA
jnA A pA njB A

first in, first out (FIFO)

jnA BT oUBM pA njB A

(jnA oTAo)
highest in first out (HIFO)

(kM) UC jnA pA njB A

next in first out (NIFO)
ounce (oz)

o 28.3195 BM oMAoM ,uA

B BRn AkA

objectives of financial statements

BpBw zU ,B BUn AkA

clauseobjects
control objectives

oT .oT AkA

B RB{nAq AkA

objectives of financial reporting

(jB
T) BT AkA
conflicting objectives
donation
donor

jo AkA
k AkA

A

J
valuable

invoice, bill, shipment bill

S ,xpnABM
on account of
SMBM
value received
dU B SMBM
cum interest
(nB] oM BM) oM BM
tribute, greenmail
ZAoi ,ZBM
counters (of a bank)
(BM) z ,]BM
pay by check
TiAjoQ a BM
good faith duty
B S ve BM
.SAo AoL] e BM ,]Ao .]n e BM
Bp

stright bill of lading

with recourse

Tz nB\U BnBM

ship commercial manifest

oTB BM e BnBM
container bill of Lading
road bill

zi e BnBM
air waybill
A e BnBM
marine bill of lading
(B ) Bnj BnBM
railway bill of lading
CAn BnBM
bill of lading (b/L), B e kw ,BnBM
BTA MB o BnBM
claused bill of lading
(kw) k BnBM
inward bill of lading
jn BnBM
iAj AoMC BnBM

windfall, acquired without cost

jnCjBM
nBM
B A nBM
wA ,pAkAnBM

load, burden
overfright

inland waterway bill of lading

clean B/L
shipped B/L

}M BnBM
d e pA  Be BnBM
B BM e BnBM

truckway bill of lading

<BUB> LoU e BnBM

FIATA combined transport B/L
air way bill (AWB)

A e BnBM
waterway bill of lading
MC An BnBM
on board B/L
Tz n BnBM
owAow BnBM
through bill of lading / through B/L

( w  o) BnBM
manifest (cargo)
claused B/L

dock, quay, Jetty, wharf, wet dock

freight carriage

e q ,Ao ,oMnBM
peak load
nBM oX Ake ,oX Ake nBM
deck cargo
{o n nBM
tally clerk, tally man
nB{nBM
shipload
Tz So ,Tz nBM
Tz nj B onBM
loading the goods on ship
pickup and delivery

dU onBM
Yo] BM Tz hU onBM

lift-on, lift-off = lo-lo

general cargo
clean bill of lading

oz BnBM

post bill

oT nBM
k kM BnBM
TvQ BnBM

48

(nBM) B nApBM

home market

nz iAj nApBM

domestic market
iAj nApBM
(jp Ba MB ) kTw jAj nApBM
bargains market
monopsony

nAkoi nB~dA nj nApBM

secondary market
(BY) j Swj nApBM
two-sided market
oj nApBM
flat (dead, locked) market
k An nApBM
graveyard marke
nM k An nApBM
competitive market
SMB n nApBM
B SMB n nApBM

iAj A BnBM

house air (way) bill

iAj A BnBM
air way bill of lading
A BnBM
retraining
pCpBM
marketplace
nApBM
free and open market
jApC nApBM
derivative market
B BnAqMA nApBM
n M n nApBM ,nBTeA nApBM
bullish market

]nBi pnA nApBM

foreign market, exchange market
credit market

imperfect competitive market

nBLTA nApBM
market trust
nB~dA nApBM
securities market
nAjBM AnA nApBM
tnM nBU ,nAjBM AnA nApBM

competiive market

security market, bourse, Stock Exchange

perfectly competitive market

} B SMB n nApBM
TMB n nApBM
]nBi TMB n nApBM

primary market

A nApBM
Q AM nApBM

competitive abroad market

iAj TMB n nApBM

international monetary market (IMM)

competitive home market

interbank market

bearish market

acceptance market

A M n nApBM
mortgage market
n nApBM
market maker
pBwnApBM
jobber
Bw j ,nAqnB ,pBwnApBM
Q TBBpBw nApBM

BM M nApBM
(RAoM) xomQ nApBM
Aj nApBM ,noQ nApBM

bull market, boom market

deep market

unorganized money market

yzoQ nApBM
money market
Q nApBM
w nApBM ,pnA koiyQ nApBM

capital market

forward market, in foreign exchange

Bow nApBM
efficient capital market
CnB Bow nApBM
easy market
Svw nApBM
forward exchange market
pnA w nApBM
heavy market
ooQ nApBM ,w nApBM
shares market
Bw nApBM
black market
Bw nApBM
weak (soft) market
 nApBM
soft spot
d  nApBM
gold market
 nApBM
wholesale market
{ok nApBM
alternative investment market o nApBM
active market
(nBM) B nApBM

(n BM) B nB\U nApBM

active trade market

l SdU nApBM ,nBTiA SdU nApBM

captive market
discount market

qU nApBM
open discount market
jApC qU nApBM
bill discount market
RAoM qU nApBM
auction market
ZAoe nApBM
sensitive market
tBve nApBM
over-the-counter
tnM pA ZnBi nApBM
tnMAo nApBM ,tnM pA ZnBi nApBM
over-the-counter market

(RBA) JBUpBM ,([BT) nipBM ,jnipBM

pay bak

jo ] jAjoTwA ,SiAjoQpBM

(RAnBLTA jAjoTwA) RAnBLTA SiAjoQpBM

49

nB nApBM

employment, labour, job market,

perfect capital market

reimbursement of funds
ex-repayment

oM kM SiAjoQpBM
kwnow pA L kM SiAjoQpBM

nB nApBM
Bow B nApBM
CnB .B nApBM

complete market, perfect market

slack market or slow market

jo SiAjoQpBM
reimburse jAj uQ An v Q ,TiAjoQpBM
repayment of loan
A SiAjoQpBM
o] BM Ao A SiAjoQpBM

jBv nApBM
grey market
n nApBM
,A M n nApBM ,n nApBM
bear market
k An nApBM
narrow market
 nApBM
nBLo o pA Bw jo onApBM

repayment with penalty

boiler room

cross examination

thin market

early extinguishment of a debt

repay, reimburse

ywoQpBM
B (RBLU) BkBQ ,B BMBUpBM

constructive retirement of preferred

Svw nApBM ,jkd nApBM

oTv nApBM
common market
oTz nApBM
futures market UC BBQ RB nApBM
spot market
pn nApBM ,k RB nApBM
target market
k nApBM ,o
jn nApBM
imperfect market
} B nApBM
(k{oT ) RnB
SdU BnApBM

stock

regulated markets

financial implications
reacquisition

koipBM
o AnA ~U BMA .koipBM

constructive retirement of bonds

pBT Bw ~U BMA .koipBM

kM k pA oUjp BMA .koipBM

early retirement of debt (bonds)
mandatory redemption

nBL]A koipBM
optional redemption
nBTiA koipBM
kwnow nj o AnA koipBM
bonds redemption

continuous market

iAj BnApBM
internal markets
BnApBM ,BQ BnApBM ,wU Be nj BnApBM
emerging markets
n
Bw BQ BnApBM ,Bw n BnApBM
emerging stock markets
marketing

kwnow pA L o AnA koipBM

MBnApBM
RBT BpB BL oM MBnApBM

early retirement of bonds

differentiated marketing

debt extinguishment

marketing & sales

buy-back

market

kM ~U .koipBM
MBM B ,(MBT koi) koipBM

capital redemption

(Bw) Bow koipBM

o AnA kwnow pA L koipBM

prefunding

k{BM AnB ,Bow }~hU Bd pA  nApBM

allocationally efficient market
verifier

o AnA A koipBM
actual retirement of bonds

(RBA) JBUpBM ,([BT) nipBM ,jnipBM

feedback

xo MBnApBM
xo koi d ,BAo] pe ,nApBM

MpBM
check-up
oT ,MpBM
(S A BM LU o pA) RBLYA MpBM
verify
verification

(ATd pC nj) RBLYA MpBM

50

j] jpBM

Return On Assets (ROA)

knAjpBM

prohibition, boycott

AnAj jpBM
holding-period yield
nAk nj jpBM
capital yield, capital return
Bow jpBM
TnnBM Bow jpBM

social return on capital

return on invested capital

basic yield, nominal return

prevent

knAjpBM
ozQ ,jo o] ,T{AjpBM
Bow BT]A jpBM
wBwA jpBM
RBB (ov ) pA kM wA jpBM

nApBM xpnA M Bow jpBM

return on share market value

nAmBow jpBM
Return On Investment (ROI),

after-tax nominal return

BA B ,BA Aj ,BA jpBM

confidence interval

yield on investment

jBo T{BLA jpBM

U jn .k nAmBow jpBM

cumulative abnormal return (CAR)

target return on investment

quick return

(B ow SzoM) ow jpBM

Bw jw jpBM

o AnA jpBM
bond yield (yield of bonds)
high return

KveoM vU jw ,w }BiB jw jpBM

(nApBM xpnA) Bw xpnA pA knj

BM jpBM
yield to call
qnA SwAinj BU (oM) jpBM
yield to maturity
kwnow BU (oM) jpBM
(nAmBow \) UoQ jpBM

gross dividend yield

portfolio return

dividend yield, return on dividend

yield on common stock

jB Bw jpBM
increasing return
j jpBM
implied return
jpBM
fair return
jB jpBM
yield
Be ,kB ,jpBM
abnormal return (jBo) nBTo jpBM
Return On Sales (ROS)
xo jpBM
sales yield, return on sales
xo jpBM
abnormal gain
jBA jpBM
pretax yield
RBB ov pA L jpBM
process quality yield
kAo S jpBM
time-weighted return
Bp oM TL jpBM
variable yield
oT jpBM
average yield
wT jpBM
BAnAj \ jpBM
Return On total Assets (ROA)
output
equivalent yield
dealers spread
available return

jAjoM ,~d ,jpBM

jB jpBM
AoB jpBM
j] jpBM

koipBM gnBU BU jpBM

yield to cal (YTC) yield to redemption
historical yield

hnBU jpBM
nj xpnA ,kwnow xpnA ,kwnow BU jpBM
maturity yield
kwnow
constant return
(Aj) SMBY jpBM
current yield, current
(oM) nB] jpBM
return (coupon yield)

nB] xpnA ,kwnow BU nB] jpBM

current yield to maturity

nAmBow pA Be jpBM
interest on investment

Bw BLeB e jpBM

Return On Equity (ROE)

Bw BLeB e jpBM

Return on Owners Equity (ROE)

Bw BLeB e jpBM

return on shareholders equity
foreign return
service yield

]nBi jpBM
Ski jpBM

51

nj o kk\U ,BjnAkBTwA nj opBM

maritime survey

nBTA jn jpBM

Bnj wnpBM
AoM ]Sv] ,jo kwn ,wnpBM
investigate
Mo BS BwB{
kjpBM ,B ,kwn ,wnpBM

anticipated (mean) return

inspection, survery, examination

equilibrium expected return

e pA L wnpBM
preshipment inspection

nB
TA jn jpBM
kwnow gnBU BU nB
TA jn jpBM

expected yield-to-maturity

jBU nB
TA jn jpBM

effective yield
gross yield

inspection of employers

BBonB wnpBM
inspection of goods
B wnpBM
k{ nAkoi B wnpBM

oY jpBM
}BiB jpBM
}Bi BAnAj }BiB jpBM

gross return on net assets

discount yield

inspection of purchased goods

jo kjpBM ,jo wnoM ,jo wnpBM

inspect, examine

S hU pA {B jpBM
(yB M n) q jpBM

diminishing return, decreasing return

cash yeild

k jpBM
AnAj k jpBM

B jo wnpBM
inspect the goods, control the goods,

cash flow return on asset

checking the goods

Bow B jpBM

Bod wnpBM
independent investigation Tv wnpBM
Aojw ,oB ,o]BU ,BnpBM

marginal return on capital

merchant, businessman, trader

excess return oi (L ) xAjBQ ,B A

confidential inspection

credible merchant

oLT BnpBM
oM pBwpBM
nBTiBw kk\U ,pBwpBM
Bow SzpBM
 ,SzpBM
TvzpBM
nBL]A TvzpBM

kwnow gnBU BU k{ jAj k jpBM

promised yield-to-maturity

jpBM
o BA jpBM

external reconstruction

one-side confidence interval

reconstruction

interest yield

return of capital
reference
pension

involuntary retirement

oM jpBM
net yield
s jpBM ,}Bi jpBM
(kwn jn keA) nB d pA kjpBM
on site tour
examiner, investigator, inspector
inspector

voluntary retirement

nBTiA TvzpBM
nB pA nBoM ,TvzpBM
portable pension
BTA MB TvzpBM
old age retirement oQ pA {B TvzpBM
pension and savings pAkAuQ TvzpBM
(jBTA nB pA) TvzpBM
retirement

retired, pensioner, superannuated

retire

jo TvzpBM ,k{ TvzpBM

nj o
kk\U ,BjnAkBTwA nj opBM
standards revision
BjnAkBTwA

tnpBM
MpBM ,tnpBM
kLA tnpBM

alternative examiner (inspector)

B tnpBM
statutory examiner, legal inspector
inspector general

 tnpBM
selected inspector (kqoM) KhT tnpBM
inspection
woMBve RBvw pA wnpBM
fraud investigation KU (wnoM) wnpBM
random inspection ( BUA) jB~U wnpBM
random check
M ,jB~U wnpBM

52

nAm Bow BM

amounting to

oM BM
amount to
oM k{ BM
influential
oY ,lBM
bank
BM
k{o nAqnB BM ,nBLTA kMA BM

UoQ nj opBM

portfolio revision

advising bank / notifying bank

UoQ nj opBM
information retrieval
RBA MBpBM
recover
SBpBM
restoration
oU ,jAjoTwA ,SBpBM
depreciation recapture
 TwA SBpBM
MBpBM ,SBpBM

remittance bank

recovery, realize, payoff, retrieve

credit bank

] kBwnA BM
nBLTA BM
(nAqnB BM) kA BM

Bow SBpBM
capital recovery, recovery of capital

notifying bank

k{ SiAjoQyQ RBB SBpBM

opening bank

nBLTA kpBM BM
international bank
AM BM
wU oU AM BM

recoverable advanced tax

k{ Siw RBLB SBpBM

bad debt recovered

international bank for reconstruction

q SBpBM

and development (IBRD)

cost recovery, recovery of cost

eligible bank

zero sum game

omQomQ BM
kSiAjoQ BM

paying bank, reimbursing bank

economic production quantity

pAkAuQ BM
clearing (or deposit) bank, saving bank

koi nAk oUoBM

economic purchase quantity (EPQ)

confirming bank

kkBU BM
nB\U BM
AM JBve vU BM

commercial bank, trade bank

SiBM joM kM pBM

kU nAk oUoBM

SiBw nAk oUoBM

econpmic manufacturing quantity

xnBw nAk oUoBM

bank for international settlements (BIS)

economic order quantity (EOQ)

cooperative bank

void

BU BM
T wU BM

industrial development Bank

private bank
banker(s)
banking
islamic banking

~i BM
nAjBM
nAkBM
wA nAkBM
(BMn) oM kM nAkBM

jo  Bw nBLTA ]nj pA ,oYAM ,BM

cancelled
() BM
depleted cost jo  pA uQ AnAj kB BM
ship
Tz ,jo e Tz BM
raise
jAj yAqA ,joM BM
(tnM nj) w BM joM BM
run (bidding) up a stock
put up sale price

interest-free banking

overqualified

offshore banking

over capacity

po oM nAkBM
concentrating banking
qoT nAkBM
beneficiary bank
l BM
mortgage bank, pawn bank
n BM
investment bank
nAmBow BM

xo S joM BM
pAoeA Ao{ pA oUBM
So pA oUBM
BTA S oUBM

maximum transfer price

higest rate
usury laws

fo oUBM
oM B fo oUBM

53

BMkM

liquidity crisis

k AodM
Be jo AdM
B nAjA yhM

warrant to bearer
administration and
finance section (Dep)

economic department
inspection section

RAjnA RAnjB BM

RAjnA RAnjB BM
export-import (exim) bank
industrial bank

T BM
B o BM
~U BM ,BQBBQ
BM

bank correspondent

jB~T A yhM
wnpBM yhM
Tv yhM ,yhM

division, segment, section, sector

Bnj RBki AM yhM

clearing bank
accepting bank

kL BM
beneficiarys bank
nAqnB BM
(B o) nAqnB BM

insurance part of medical care

correspondent bank

private sector

authorized bank

~i yhM
Tvo Bnj yhM

indirect division of medical care

Tv Bnj yhM

direct division of medical care
public sector

yhM
module
keA ,Sv ,yhM
circular
BzhM
budget call
]jM BzhM
general circulation
BzhM
directors circular
Aok BzhM
resolution
B ,ok S ByhM
operating segment
UB (keA) yhM
partial relief
q] jzhM
income tax allowance
UBB jzhM
e |Bh{A UBB jzhM

(nBTiA AnAj) pB\ BM

reference bank
]o BM
central bank
qo BM
federal reserve bank
BoC qo BM
central Bank of Iran
AoA qo BM
negotiating bank (nAqnB ) k B BM
national bank
BM
issuing bank
o{B BM
remitting bank
knAmA BM
Q keA> nApBM nj  B BwA B BBM
Eurobanks
k SB <BQnA jBdUA
nAmBM ,(jw k BM) uw ,(So{) BM
promoter
secured
librarian
archive

personal tax exemption

UBB (pBTA) jzhM

k{
U ,Y BM
nAkMBT ,BBM
BBM
Ao]A BAnTwj BBM

library procedure

tax allowance (exemption)

dead file, dead record

exemption

SB ,UBB jzhM

remission, dispensation SB ,jzhM
unilateral relief
LB] jzhM
autonomous divisions
Tv BzhM
business segments nB\U keA ByhM
partial year
Bw pA zhM
component of
nB\U keA pA zhM

centralized filing

business, segment of the business

gold crisis

pessimistic

BMkM

accounting beta
per pro
price talk
crisis
credit crisis
economic crisis
financial crisis

k An BBM
qoT BBM
nAkMBve BTM
KB] pA ,B\M
S WdM
AodM
RAnBLTA AodM
jB~T A AodM
 AodM
B AodM

54

k{ (k~U) kBU kM

xpnA kM

(B B AnAj) jnC SwkM

(j pA nAo AoM) nAo nBkM

absconding debtor

obtain, to acquire

debit

negligible value

dangling debit

zero cost

nBkM ,jo nBkM

 nBkM
debit, debtor, indepted (o)nBkM
lease liability
nB]A kM
j ,oz kM ,BTeA kM
contingent liability(s)
 ATd
installment debt (liability)
Bv A kM
deferred liability
kM nj M BTA kM
deferred debt (kM Bnj M) BTA kM
pension liablity
TvzpBM kM
potential liability
BM kM
(kz SiAjoQ) jBTA oiFTM kM
delayed debt

ex-interest, interest free

ex interest
undated
ex-bonus

xpnA kM
BAn ,BM kM
oM kM
nB] oM kM
gnBU kM
qB] kM
B]nA e kM

without recourse (sans-recours)

ex-rights

(Bw) BTA e kM
ex-drawing
S{AjoM e kM
AnA M Mo B ,kU e kM
/knAj U ,k{o M nMq nAjBM
ex-right, ex-scrip, ex-coupon,

SB kM kM
unsecured liability (debt)

ex-capitalization (ex-cap), ex-bonus

estimated liability

AoL] e kM ,]Ao .]n e kM

recoursesans recourse,
Bp .SAo

long-term liability

without recourse

jnCoM kM
(RkkM) kM
BkCnj d pA kBM  An RkkM kM
/jo SiAjoQ

general long-term debt

pA yM C kwnow  A) RkkM kM
long term debt
(k{BM Bw
due to bank
BM M kM
interest bearing liability
nAjoM kM
A ,njB So{ M kM
liability to parent company

not rated

nBLTA ]nj kM
zero growth o k{n ,odUM ,k{n kM
risk free
vn kM
arbitrary jo RB
oM TL ,MB kM
zero defects
} K kM
excludeing
jqA xpnA oM RBB kM
value added VAT, excluding VAT

RBB pA B ,RBB kM
(tax free) free of tax

o
BTo{ M kM
liability to group companies

o BTo{ M kM
liability to subsidiaries
passive debt
unfunded debt
acturial liability
monetary debt

oMM kM
ATzQM kM
AM kM
Q kM
k{ (k~U) kBU kM

confirmed liability (debt)

B\ ,BAn ,dU ZnBh kM

franco
risk-less

oBh kM
laissez-faire

kM
free on charge (FOC) B\ ,q kM
principal debtor
(k) A nBkM
long term debtors
RkkM AnBkM
sundry debtors
oT AnBkM
senior debtors
k AnBkM
secured debtor
B BM nBkM

55

SiAjoQ MB
,TiAjoQ BkM

nB\U kM

j SiAjoQ BAU ,SiAjoQpBM M njB kM

solver, solvent, solvancy
kwnow nj
() B kM

trade (debt liability

legal (public) liability

outstanding debt

}hz kM , kM
definitely determinable liability
full-fledged liability
full paid debt

B kM
k{ SiAjoQ  kM
\ kM ( kM)

agregrate debt (liability)

secured debt (liability),

k{
U kM

collaterized debt, full-fledged liability

kzSiAjoQ ToU kM
liability reserve = accrued liability
liability, debt, due

j ,AqA ,kU ,kM

U kM
clearing debt
oUBU kM
comprehensive debt
B] kM
collective liability
] kM
BTeA kM ,vo pA Be kM
consolidated debt

taxation liability, tax liability

UBB kM
(kM Bnj M) BTA UBB kM

deferred tax debt

floating debt

nB\U kM
estimated debt (liability)
hU kM
unsettled liability (debt), kz vU kM

oT kM
(K MB nj) MBT kM

offset debt, reciprocal debt

TvzpBM pA kM T{BLA BAq kM

liability for endorsment, endorsment

liability
trade payable

projected benefit obligation (PbO)

TiAjoQ JBve ,kM

external debt
]nBi kM
post service liability
L RBki kM
private debt
(~h{) ~i kM
kwnow Be nj kM

unamortized debt

maturing (debt-liability)

benefit accumulated postretirement

obligation

k{MyQ BAq kM
kzTv kM
jn nj) oTz Sv ,oTz kM
joint liability (debt)
(kM
doubtful debt
Az kM
absolute liability
 kM
arrear debt arrearage
 kM
(kz SiAjoQ ,TB dU)  kM
accrued debt (liability)

debt versus equity

Bow MB nj kM
book debt
oTj j ,oTj kM
mortgage debt
n kM
percapita debt
Aow kM
 RBLB ,T{m kwnow kM
overdue debt, past due debt
matured debt (liability)

kwnow kM
TiAjoQ Bw jw kM

(pBT) k kM
preferential debt, senior debt
active debt

(nAjoM) oY kM
}BiB kM
fictitious liability
(TiBw) A kM
collectible debt
k{ kM
equities,
Bw BLeB e BkM
gross debt

liability (scrip) dividends payable

o AnA nBzTA pA {B So{ kM

bonded debt
demand debt

liabilities and shareholders equity

LBAk kM
nonmonetary liability
Qo kM
uncollectable debt
MB o kM
BTo{ o MB kM

payable

inter-company debt

SiAjoQ MB ,TiAjoQ BkM

56

B jn nBLTA RAoM

keA o nj B jnCoM

~d U jnCoM (RAkU) BkM

~d
U jnCoM (RAkU) BkM

mean per unit estimator

estimated warranty obligations

imputation

BkM , BkM ,kz SLY BkM

TBdU Bq pA {B

point estimate

oM fo jnCoM
A jnCoM
iAj woMBve M pB jnCoM

assessment of internal audit need

accrued liabilities, unrecorded liabilities

current liabilities

pB jn k ] jnCoM

nB] BkM
Q nB] BkM

estimate of cash requirements

monetary current liabilities

budget estimates

floating debt

]jM BjnCoM
q jnCoM
BQ U AoM p Bq jnCoM

estimation of cost

estimated cost to complete

fulfill

jnCoM ,TiBw jnCoM

j SiAjoQ pA SAoM

(RkBU ) nB] BkM

RkpAnj BkM
stated liabilities (k{A) wn BkM
non current liabilities nB]o BkM
U MB BkM
long term liabilities

determinable liabilities

exemption from payment of debt

vn oMAoM nj omQKwC jnCoM

(kM ,j) SAoM

clearnace from obligation
l SAoM
(Bj nj) oLU ,(nAkMBve nj) l SAoM

assessing risk exposure

acquittal

appraisal definition

paying up, clearance

absole from liability

jo MBpnA ,jnCoM

estimate, appraisal, assessment

 TwA jnCoM
original estimate
A jnCoM
quoted at par value wA xpnA M jnCoM
quoted at cost
k{ BU S M jnCoM
over-estimation
ke pA yM jnCoM
TiA jnCoM , BU jnCoM

k{ l SAoM
equate
jo oMAoM ,jM oMAoM
equalizing dividend
Bw jw pBwoMAoM
equalize
jAj nAo oMAoM
jBwA wn BM ,BvU ,oMAoM
BBTB

difference estimation

par

accounting

indirect parity
parity

Tvo oMAoM
SLv ,oMAoM
]nBi RAoM ,pnA RAoM

foreign bill (valuta)

estimatationnAkMBve jnCoM

or assessment accounting
fraund risk assessment

KU vn jnCoM
Bw UC jw jnCoM

estimates of future dividends

kLU MB o pnA RAoM

overall risk assessment

oi  jnCoM
kphU ,JBpnA ,kjnCoM

incovertiable bill of exchange

jBwA RAoM
documentary bill of exchange
prime bill of exchange

pBT jBwA RAoM

A RAoM
bill of credit, credit bill
nBLTA RAoM
arrival draft
B jn nBLTA RAoM
real bill, original bill

estimator
levy

RBB ,RBB jnCoM

BBTd hU ,AnB
Bd jnCoM

conservative estimation
direct estimation
mean estimation

Tv jnCoM
B jnCoM

57

B BT{AjoM

demand bill

nAkj RAoM
kBwn Sn M An RAoM
Sn RAoM

sighting a draft

sight bill (of exchange) draft at sight

windmill

BTwj RAoM ,{pBw RAoM

T{m kwnow RAoM

past due bill, overdue bill

matured bill

kwnow RAoM
clean bill
(B
A kM) kw RAoM
bill for negotiation
B MB RAoM
bankable bill
BM nj B MB RAoM
unaccepted bill
kz L RAoM
acceptance bill
L RAoM
drawer
kj RAoM ,yRAoM
indorser, drawer
Bd oRAoM
prime bill
pBT RAoM
dated draft
nAjk RAoM
advalorem
S SLv M ,xpnA tBwAoM
jo KoU ,ThAoM

(pBT RAoM) oLT BA BM RAoM

(pBT RAoM) oLT B

A BM RAoM
gilt-edged bill
domiciled bill

SiAjoQ d U BM RAoM
banks draft, bank bill
BM RAoM
bankbill
tBwA ,BM RAoM
fine bank bill
oLT BM RAoM
prime bank bill
pBT BM RAoM
clean draft
o{ k kM RAoM
nAkj RAoM ,Tn RAoM ,RAoM

sight draft, sight bill

long dated bill

draft at sight = sight draft

clean bill of exchange
discharged bill
payment bill
bank post bill

(jk\ Ae) k{kk\U RAoM

redraft, cross bill, renewed bill

for the year ending (ended)

gauranteed bill

preponderance

blank bill

maritime lien

oUoM
Bnj pBTA ,Bnj oUoM
SLv Sq ,Lv oUoM

k{
U RAoM
kw RAoM ,Be RAoM
nAjk B nAkj Ae ,Tw ,Ae ,RAoM

bill of exchange, draft, bill, draught,

comparative advantage

letter of exchange

price tag

external bill, foreign bill

S KvaoM
RB~hz RnB ,KvaoM
BnB kaoM

name tag, label

removal of the site installation

So{ (jo d) kaoM

liquidate a company
aggressive attitude

}M RAoM
k{ SiAjoQ RAoM
TiAjoQ RAoM
BM TvQ RAoM
nB\U RAoM

commercial bill (draft), trade bill

ad valorem (ad-val) motivate

///M T B Bw AoM

RkkM RAoM
nAkj RAoM ,Sn M RAoM

]nBi RAoM
]nBi RAoM
iAj RAoM

foreign bill of exchange

inland bill of exchange,
domestic, bill of exchange

pBT RAoM , ]nj B

A AnAj RAoM
fine bill

Ao{BioQ jnioM
nB
TA jn jpBM nAjoM

expected return vector

bill holder

RAoM ] ko ,nAjRAoM
(pn w pA yM) RkpAnj RAoM

long term bill

remove

jjp ,jo ooM ,joM ,T{AjoM

cash withdrawal
k S{AjoM
drawings
BS{AjoM
automatic withdrawals
SMBY BS{AjoM
owner withdrawals
B BT{AjoM

Be ] nj RAoM
payable to bearer of bill bearer bill
accomodation acceptance

BTwj RAoM
demand draft, sight bill, sight nAkj RAoM
draft, short bill

58

iAj BoT MBpnA oM

jo BdTA ,wnoM

examination

nj) BzP wnoM ,S wnoM

quality review
(woMBve
output scanning ]oi BxnAq wnoM
resurvey
MpBM ,jk\ wnoM
external review
Tv wnoM
independent review
Tv wnoM
sight test of auditor toMBve o
wnoM
sample survey
A wnoM
M \ A RBLYA wnoM
\  Sd jn nj o
nBA n

testcheck
wnoM jn
RBA MBpnA wnoM

nApBM wnoM
BzP woMBve ,AnB w M wnoM

examining and evaluating information

market review, market survey

So{ UB B wnoM

jo BdTA ,wnoM

B ,RAnk wnoM ,RBBA wnoM
feasibility study
\wBA
BpAoU jBTA wnoM
critical review of balance sheet
market study
peer review

RBAodA (dU q\U) wnoM

variance investigation
installation review
market research,

RAq\U wnoM
nApBM (dU) wnoM

analytical (review-procedure)dU

wnoM
(woMBve nj) dU wnoM

operating and financial review

wU BpAoU gnBU pA uQ B wnoM

post balance-sheet review
toMBve
woMBve B\A pA uQ BwnoM

analytical review

post audit reviews

review engagement, verification

follow-up reviews

detail review, detail study

oQ BwnoM
woMBve BwnoM
ATd dU B{n .BwnoM

kwn ,wnpBM ,(U) wnoM

investigation, review, study inspection,

~U wnoM
(A B |Bi woMBve) wnoM

examinationauditors

substantive analytical procedures

Sok woMBve B wnoM

management review (or audit)
per contra

oj o pA ,uoM
nAkMBve Tvw nAo oM

installation of accounting system

M e
Bfo nAo oM
establishment of premium rates
share option

koi nBTiA oM
Bw Aj koi nBTiA oM

perpetual warrant
at-the-moneyoptionxo B koi nBTiA oM

tnM nj  Bw xo B koi nBTiA oM

listed option
/SwA k{ TomQ
european option BQnA B nBTiA oM
iAj BoT MBpnA oM
internal control evaluation sheet

review engagement
internal review

iAj wnoM
kwn ,oUBj wnoM
scrutinize
 j wnoM
BpAoU gnBU pA kM BjAkn wnoM
examine

review for subsequent events

subsequent events reviewed

A xpnA yB K]  BjAkn wnoM

impairment review
/kAk{
iAj oT Tvw wnoM
evaluation of internal control

q kBz pC , wnoM
physical examination

S oT n
M toMBve nB wnoM

practice inspection, practice review
checking of goods
probe, review
overall review

B wnpBM ,B wnoM

xB ,wnoM
 wnoM

59

k U AoM qnBoM

{B nB RB
A oM

expire worthless

xpnAM BoM
Bpn kw B nAkMBve oM

{B nB RB A oM
machine time sheet (record)

journal voucher

nBkM A ,nBkM oM
nBLA pA B SwAinj oM

warehouse requisition note

debit note, debit memorandum

paying slip

job cost sheet

] SiAjoQ oM
}ioU oM
assessment notice
}hzU oM
clearing sheet
~U oM
}ioU A ,JBve ~U oM

data collection sheets

certificate clearance

requisition of material

jA SwAinj oM
standard cost sheet
jnAkBTwA q oM
xnBw k{BU (BM) q oM
BjAj SLY BoM
,SzoM (B ) dU Ae ,~ioU oM
nBLA j] xjo ,RB xjo ,xjo

delivery order turnover

weight note

pU RnB ,pU oM
uncove
TiBw nB{C ,TiBw oM
program
BoM
program
BoM
packaged program
jBC BoM
action plan
Ao]A BoM
benchmark program
A BoM
BnB M So{ Bw BA BoM
employee share ownership plan

BonByi TvzpBM BoM

release note

time ticket, time sheet

nB RB A SLY oM
Apn nB RB A SLY oM
BnB Zoi jn RB A SLY oM

daily timesheet

employee time sheet

nBLA pA SwAinj oM
master (stores) requisition
demand note

(SiAjoQ) SwAinj oM
jA SwAinj oM

material requisition, material requisition

form, material requisition record

Bi jA SwAinj oM
raw material requisition
purchase return

self-employment retirement plans

koi pA SzoM
RBhU koi pA SzoM

long range plan

purchase returns and allowances

corporate plan

S o B jM dM Bd M a SzoM
bounce
oj
customs drawback
o e SzoM
koi SzoM

w jkd BM BoM
production schedule
kU BoM
BpBw B So{ B] BoM
audit program (plan)

woMBve BoM
iAj woMBve BoM

internal audit program

L woMBve BoM
prev ious audit program

JBT woMBve BoM

periodic audit program
economic planning

jB~T A qnBoM
woMBve nj SA qnBoM

planning materiality

k U AoM qnBoM
goal programming

return outward = purchases return

return of investment

nAmBow SzoM
B SzoM
inventory tag
j] xnB{ oM
issue note (B{o B nBLA pA) B nk oM
proof list
o (Rn) oM
job ticket, time ticket
jonB oM
ledger sheet
 oTj {B oM
jA qn RB~hz oM
notification of intended return

materials issued analysis sheet

signiture card

(nAkBM) B
A oM

(RB AodA) AodA (kBwn o M) TvM

60

i vBoM .qnBoM

(joLAn) RkkM B BBoM

i vBoM .qnBoM

long term (strategic) financial plans

linear programming

executive program

basic planning

Ao]A BoM
BnB TvzpBM BoM

(wBwA) BQ qnBoM
T BU qnBoM

occupational pesion scheme

tactical planning, strategic planning

second five year plan

production planning

j Bv\Q BoM
provided scheme
k{ nAkU BoM
accounting plan
nAkMBve BoM
audit plan woMBve bo ,woMBve BoM
(audit planning memorandum)

kU qnBoM
planning audit
woMBve qnBoM
profit planning
jw qnBoM
zero-one programming ,o qnBoM
qnbo ,qnBoM

public welfare program

planning, programming

Bn BoM
 BoM
target program
B BoM ,k~ BoM
supervisory program
RnB
BoM
nB Kv BoM ,nB\U keA BoM
master plan

business plan
bills payable (B/P)

TiAjoQ (jBwA) RAoM

capital notes (bills)
ABow RAoM
() MB RAoM

woMBve RB qnBoM
planning audit work
engagement planning

nB qnBoM
adequate planning
B qnBoM
plan
(BoM) bo ,jo qnBoM
financial planning
B qnBoM
~h{ B qnBoM
personal financial planning

bills for collection

centralized planning

bills protested

manufacturing

TwAiA RAoM
externalities
ApoM
frustration (jAjnAo ) jni oM B jp oM
kCnj Bq B ,BnqM

resource planning (MRP)

pB jn A jA qnBoM
materials requirements planning (MRP)

overstatement of revenue
creditor(s)

BkjnBLTA ,AnBBTvM
(SA AnAj) A ]nj AnBBTvM

first class creditors

qoT qnBoM
kU MB qnBoM

BvA o qnBoM
manpower planning
plan and control
planning and control

sundry creditors

oT qnBoM
oT qnBoM
RnB
qnBoM

oT AnBBTvM
senior creditors
k AnBBTvM
(kU e BM) pBT AnBBTvM

planning and supervision

preferring creditors

production scheduling

kU Bp k] ,kU kLBp BoM

preferential creditor

SA BM nBBTvM
A ]nj BTvM
closing, close, wind up to
BTTiA ,TvM

BoTz M ~d dU k{kLBp BoM

primary relatives

programmed delivery dates

close, to (pack), termination

financial plan

disposition of variances

RBAodA TvM
dA ,TvM
(RBAodA) AodA (kBwn o M) TvM

wind up, close, wrap up

variance disposition

control program

oT BoM
B BoM
utility program
SM BoM
plan and budget
]jM BoM
~h{ TvzpBM BBoM
personal pension schemes

61

oT ]jM ,omQBA ]jM

title, deed

SB kw ,B`M
opinion paragraph (auditing) o
nBA kM
|Bi (K)  oM k FU kM

JBve TvM

close off

emphasis of matter paragraph

JBve TvM
annual closing Bw BBQ nj BJBve TvM
close (the books)
oUBj TvM
A SLY oUBj TvM

explanatory paragraph

closing the books of original entry

d U kM
B kM ,(xnAq) d U kM

interim closing

explanatory, paragraph

nj B nj oUBj TvM
restraint of trade
kTw jAj An TvM
(BMBve ,oUBj) B L B TvM

scope paragraph

pre-closing

middle paragraph

kwn Aj kM
port
nkM
free port
jApC nkM
port of lading
onBM nkM
port of delivery
(B ) dU nkM
port of discharge
(B ) hU nkM
j{ hU B\C nj B TvBM  ]nBi nkM

(S n M) BMBve AnjB TvM

interim closing of accounts
roll, till rolls

foreign port of unloading

n ,(Q ,tBwA) TvM

parcel of bills
RAoM TvM
packing, packaging
kMTvM
packing and shipping
BwnA kMTvM
pU kMTvM

port of exit

packing and distribution

way port
harbour
discharging wharf

Zoi nkM
An ow nkM
BnkM
hU d nkM
e AoM }hz nkM

named port of shipment

}hz k~ nkM

named port of destination
port of entry

jn nkM
kM  k{ pn M Mo kM

cross-default clause
introductory paragraph
firm, enterprise
industrial concern

k kM
BM
T BM
B nAkMBve jBM

financial accounting foundation (FAF)

fundamentalism

AojBM
jo VAkeA ,jo kU ,jnCj]M

generate, establish
budget

]jM
cyclical budget
nAjA ]jM
oT ]jM ,omQBA ]jM
variable budget, flexible budget

expandable packing

o~nBL kMTvM
TvQ TvM
explicitly
HTeAo Hdo ,co Rn~M
on account (O/A)
JBvdA nM
after delivery of a product B e pA kM
arrears of taxes
RBB BBM
remainder
kB ,M
apply
jo ,TvM nBM
adoption
onBM
(A) nBM A AoM onBM
postal parcel (parcel post)

initial adoption
misapplication

SwnjB onBM
gratuitous
B \
,M
immediately
Gn ,BM
kite-flying Aq ,pBMTw ,pAoQkM
long term, long run
RkpAnj ,RkkM
timely, just-in-time (JIT)
M
timeliness (timely)
jM M
nj BTiBw ,VAkeA Swj nj BM
U Bo]
construction work in progress
goods of inferior quality, Junk

\M

Ko rAoTMnC ,LB]ka pBM tnM

budgeted

k{ ]jM
jnCoM oiC L ]jM

fastest estimated budget

operation (functional) budgetUB

]jM
decentralized budget
qoTo ]jM
flexible budget
BA MB ]jM
(oTv ]jM) Ajo ]jM

62

A ]jM

prime budget

A ]jM
budgetary
(]jM BLoM) A]jM
long term budget
RkkM ]jM
BTB omQBA BL oM kM]jM
activity flexible budgeting

~d o ioa BL oM kM]jM
life-cycle budgeting

continuous (moving) budget

supplementary budget

L Bw BL oM kM]jM
incremental budgeting

T ]jM
jBT ]jM ,pAT ]jM
expenditure budget
ZnBh ]jM
budget slush
ow ,h ]jM
continous budget
oTv ]jM
approved (adopted) budget J~ ]jM
q AoM J~ ]jM

detailed budget

appropriation act (bill, ordinance,

basic budget

resolution, or order)

proforma budget

balance budget

planned budget

BoM MB ]jM

(LU) AvB ]jM

activity based budgeting (ABB)

budgeting

]jM U ,kM]jM
(Tj) UB kM]jM

performance budgeting

qn M ]jM
(A) BQ ]jM
uyQ ]jM
jBzQ ]jM

proposed budget, draft budget

imposed budget

comparison budget
preliminary budget

SB BL oM kM]jM

UBk ]jM
kM Bw M  ]jM

dU ]jM
TB}~hU ]jM
kzo~ TB }~hU ]jM

appropriation budget

budget carry(ied) over

unexpended appropriation

unbalanced budget

estimated budget

open-end budget
carry-over budget
final budget
project cost budget

jBTB ]jM
jkdB ]jM
kM Bw M  ]jM
B ]jM
roQ q ]jM
nB] q ]jM

current expenditure budget

annual cost budget

Bw q ]jM
ABow q ]jM

hU ]jM
ABpAoU ]jM
B ]jM , BU ]jM

balance sheet budget

incremental budget

jB (kAq) BU ]jM

ordinary incremental budget
fixed budget, static budget

SMBY ]jM
(B nj AoM) nB] ]jM

current budget

capital expenditure budget

draft budget

o~ AoL] ]jM

jBzQ ]jM
evolving budjet BT ]jM ,Ajo ]jM
national budget
]jM
bourse, exchange capital market
tnM
gambler komQvn ,koi ,pBM tnM
Ko rAoTMnC ,LB]ka pBM tnM

compensatory spending budget

compound arbitrage

approved capital budget

household budget
periodic budget
annual budget
capital budget

nABi ]jM
Anj ]jM
Bw ]jM
ABow ]jM
J~ ABow ]jM

63

RBB BM

TB BBQ nB k{ BU BM

cost of work finished

k{A nB k{BU BM

cost of work certified

xo AoM jBC B k{BU BM

cost of goods available for sale

(k{kU) k{TiBw B k{BU BM

cost of goods manufactured

n (Bw) tnM

big board

n (Bw) tnM
commodities exchange
B tnM
regional exchange
A tnM
BTM ,nAkMBve zsQ BTM
nAkMBve RBdU
accounting research bulletins (ARB)
price, cost, finished cost, value worth

BM
(nAj fo) nAjBM
joM VnA M
hnBU B{pnA M

priced

k{Tio B k{ BU BM

inherit

cost of goods sold, cost of sales, cost of

merchandise

historical cost

oTz ~d k{ BU BM
joint product cost

constant-dollar accounting
pay in installments

Tv q ,Tv k{ BU BM
direct cost

TiAjoQ Bv A M
(Tv) A Bq ,A BM

prime cost, original cost, direct expenses

k{Tv k{ BU BM

hnBU k{ BU BM ,hnBU BM

depreciated cost, unamortized cost,

historical cost

amortized cost

conversion price

Tv jA k{ BU BM
direct material cost
cost per unit

~d keA o k{BU BM
Tnxo B (kU) k{BU BM

production cost of sales

kLU S ,kLU BM
BinB nj B dU (BM)
(vw ) dA BM ,~U BM

ex factory

break-up price

Tn xo B k{kU BM

adjusted cost of goods sold

C xo BM  ] M AnAj k{ BU BM
cost absorption
kC Swj M
pBT Bw k{BU BM
cost of prefferred stock

k{TiBw B k{BU BM
cost of finished goods

nB
TA jn UC k{BU BM
expected future cost
basic standard cost

jnAkBTwA k{BU BM
cost-plus L B A M k{BU BM
Bj] hnBU k{ BU BM
historical cost of the goods

Tn xo B k{BU BM

BS cw BL oM k{ kU k{BU BM

cost of goods sold (COGS)

price-level adjusted cost

materials cost

decremental cost

A jA k{BU BM
k{BU BM ,B B keA k{BU BM
marginal unit cost
B A keA
service cost
<Ski> o k{BU BM
k{Tv qB] BM
depreciated replacement cost
cost of service
spoillage cost

Ski BM
RBB BM

BU k{BU BM
k{ B\A Ski k{BU BM

cost of service rendered

purchasing cost
koi k{BU BM
xpnA) kpnA kpnA ,kB ,k{BU BM
cost
(T{Aj
activity cost
SB k{ BU BM
work cost
nB k{ BU BM

64

jooj oM

encoding

BQ jnCnj qn M
B S{Ak ,koQ Bwn pn M

file maintenance
updating

jo kCpn ,jo pn M

prosper
kwn B n M
on sight
(nAjRk) nAkj ,Sn M
hire purchase interest
koi nB]A oM
contingent interest
BTeA oM
nominal interest, stated interest wA oM
economical interest
jB~T A oM
cumulative interest
T{BLA oM
(j{ SiAjoQ kwnow nj) BTA oM
deferred interest
debenture (bond) interest
potential interest
bank interest
resource utilization
interest paid
pay interest
interest payable

o AnA oM
BM B ,BM oM
BM oM
MB pA nAjoMoM
k{SiAjoQ oM
TiAjoQ oM
TiAjoQ oM
 TiAjoQ oM

accrued interest payable

yearly paid interest

BBw TiAjoQ oM
TB dU oM
k{
U oM

unaccrued interest

gauranteed interest, collaterized interest

k{ SiAjoQ BU oM
ful-paid interest

xo BM

sale(s) value, selling price

xo BM
nAjA Bq kM) B ABinB BM
factory cost of goods
(MBnApBM
factory cost per unit keA oBinBBM
SozQ Bo] nj nB BM

worth of work in process

k~ nkM nj hU ozM B BM

landed terms

qB] }BiB BM
gross replacement cost
recovery (revival) upturn

jLM ,jLM
improvements in production
kU jLM
process improvement
kAo jLM
kaizen
(QAr bA) qB ,oTv jLM
post-date
kC gnBU M
gnBU oM k hnBU T{ ,T{m gnBU M
AoM jo LwB M  ,kw
U A
backdate
jAjnAo Ao]A
sell at a discount
Tio hU M
pecking order
SA KUoU M
primary (best) evidence
kA{ oTM
,M UoQ ,nAm Bow \ oTM
corner portfolio
{ UoQ
occupy
jo B{A ,jnCnj o~U M
defer
TiAkA U M
circulate
TiAkA Bo] M
jw RkBU kBwn oX Ake M
short run profit maximization

current account interest

nB] JBve oM
( A) e oM

jw RkA Bwn oX Ake M

long run profit maximization

exact interest, real interest

jAj oM nB] JBve M

net interest, pure interest

pay interest in current account

percentage interest

on my account

interest received

}Bi oM
knj oM
k{ SBnj oM
 TBnj oM

accrued interest receivable

capitalization of borrowing cost

order cheque

SiBw .VAkeA nj oM
interest during construction
moratory interest, late interest

ji JBve M
AoTwA q joM AnAj JBve M

jooj oM

write on

kSBnj jo Ae M
jqA AnAj M
So{ TiAkA An M

promote a company, float a company

65

TiAjoQ v Rn M

productivity of capital

Bow noM
nAmBow (kjw) noM

investment productivity
process productivity

kAo noM
nB noM
(B]) B noM
} B noM
q noM
Bow B noM

work productivity
overall productivity
partial productivity
diminishing utility

marginal productivity of capital

kU B Rnk ,B noM
marginal productivity
yield on securities

nAjBM AnA oM
TBdU oM
pure interest
}Bi oM
interest receivable
TBnj oM
interest for delay
jooj oM
(~~hU) dU oM , oM
unearned interest

imputed interest

,BMn ,BM jw ,cMn ,oM

To M Mo q ,BMn ,BM jw ,cMn ,oM

interest
A
interest on mortgage
n oM
annual interest, interest per
BBw oM
annum (annual)
call deposit interest

nAkj joPw oM
BnAmjoPw k{
U jw ,joPw oM

interest on deposit
high interest

w oM
,nAmBow pA {B oM ,kjw oM
beneficial interest
BTA e
interest number
nB{ oM
inputed interest
oM
oM ,jB oM
natural (ordinary) interest

nAkj oM ,LBAk oM
interest on call(s)
legal interest

B oM
o oM
(jB~T A nB]A) BB oM

interest on borrowing(s)

nj nAmBow pA Be Ko oM
compound amount of 1 $ per period

economical rent

Az oM
estimated uncollectible interest
default interest
negative interest

 oM
 oM
nB\U AA pBvM

leasehold improvements

p nj (BMop) RBvwFU ,p pBvM

land improvement

(SiBw) uwFU pA o BpBvM

improvements other than builing
pensionable

kwn TvzpBM w M
tax haven
UBB BBQ (SzM)
on approval
o{ M
k{ kLU B Bw So{ M
go public
sell at a premium
bulk
pay on credit

Tio o M
 ,k Rn M
TiAjoQ v Rn M

A M T oM
interest accrued to principal

Bn nAmBow pA Be Ko oM
compound amount of A rials

Ko k{
U jw ,Ko cMn ,Ko oM
compound interest
interest due

(TiAjoQ oM)  oM
(kz SiAjoQ) TB dU oM , oM

accrued interest

TiAjoQ jBwA (TBdU)  oM

accrued interest on note payable
senior interest

k oM
}BiB oM
hypothecate
T{Am n M
mortgaged
k{ T{Am n M
loan interest, interest on loan
A oM
productivity
noM
manufacturing productivity SiBw noM
gross interest

66

RAnBLTA M

Sok nAkMBve AM Aoe BBM

international

management

accounting

practice statements (IMAPS)

statement on auditing

woMBve BBM
nAo A Bv s T BBM
emerging issues task froce(nAkMBve nj)

Tio no M

sell at a loss

Tio no M
collectively
o ,] Twj n M
non par value
wA BM o M
upon bail
SB k M
JBve jnCnj pn M ,jo SLY pn S M
mark to the market

statements (EITF)

jAj nAo jBTwA jn ,joM nB M

deficient in money

utilize

lack of order of accounts

put to sale

risk-indifferent
out of line
inconsistent

QM
BMBve TMoUM
vn M RBUM
KwBUM
RBLYM
(jqTwj kwn oM) \M

pay slip, pay receipt

short lived

AjM
 o w ,wA xpnA pA yM

above par (above par value)

overrate

jo MBpnA A xpnA pA yM

nB
TA jn ke pA oTzM

greater than expected

nAm Bow jpBM oTzM

largest return on investment

T{Am xo o M
put to contract
jAj B M
presents fairly kj Bz J d M
BMBve jo kLU k M
liquidity of accounts

B k M vn ,B KeB q M
at owners risks
optimize

pBwM ,MBM
uncreditability
nBLTAM
representational faithfulness B jB BM
express
jo k FU ,jo BM
nBA ,A , C ,BM
announcement, statement

Sok nAkMBve BjnAkBTwA BM

maximization

statement on management accounting

earnest money

standards (SMAS)

pBwzM
BM
hand money
v yQ ,BM
unauthorized sale
 B ,
 M
unpriced, pricless
xpnAM ,S M
unemployed, idle
nBM
voluntary unemployment nBTiA nBM
(jAnAo) ko nBM

iAj woMBve BjnAkBTwA BM

statement of internal auditing
standards (SIAS)

nAkMBve A BM
statement of accounting principles
strategic mission statement

SBwn BM
 AkA BTBwn BM

involuntary unemployment
seasonal unemployment

mission statement

inelastic

statement of concepts,

~ nBM
yzM
nB pA {B nBM ,{ nBM

occupational disease

statements

insurance, assurance

on suditing standards (SASs)

M
re-insurance, co-insurance
BUA M
re-insure
jo BUA M
credit insurance
RAnBLTA M

B BM

concepts statement

woMBve BjnAkBTwA BBM

jnBLTA RBki BjnAkBTwA BBM

statements on standards of sttestation
engagements (SSAEs)

67

Bo nB Sv M

insurable

nBM BA M

k{ M
voluntary insured person nBTiA k{ M
main insured person
A k{ M
unemployed insured person nBM k{ M
late insured person
k{ R k{ M
industrial insurance
T M
SB M

unemployment insurance

performance guarantee insurance

co-insurance

nBM BA M
j{ kU }iB{ RAoU BM  AM

index-linked insurance
proprietary insurance,

SMBY M e BM M

level premium insurance

tontine

BkBpBM M
oTz M ,nAmM SnBz BM M

life insurance

o M
M e nBM SiAjoQ BM o M

single premium life insurance

general insurance
goods insurance

M
B M
k{nBLA B M

finished goods stock insurance

insure
portfolio

jo M
nAjBM AnA UoQ jo M

Aoj  M M
loss payable endorsement
paid up insurance

k{ SiAjoQ M
all-risk insurance
RAoi BU M
(k{ kkU Rk) k{ kkU M
extended term insurance

(VjAe S M) nB\U RB  U M
business termination insurance
business interruption

nB  U M

insurance (portfolio protection)

insurance, work termination insurance

insure asset

forgery insurance

AnAj jo M
insure goods
B jo M
RnBvi BU M ,RnBvi  M

workmans compensation insurance

all-loss insurance

casualty insurance

re-insured
assured, insured
re-insurer
leading insurer
assurer

BUA nAmM
k{ M ,nAmM
BUA oM
A oM
k M ,oM
k M ,oM

insurer, assurer, underwriter

VjAe M
port risk insurance
nkM nj B oi M
~h{ M ,BonB yi M

self-insurance
marine insurance, sea insurance Bnj

M
o M ,]Twj M

group insurance

MBBp S ,SBpBM nj (M)

AnBL o M
group creditors insurance
whole life insurance,

(kw) ] M
nBM BA e M

discovery period
deposit insurance

oAAjB M

straight line insurance

joPw M
jpj M ,S ow M

fidelity insurance

buy-out insurance

MBT M
crop insurance
pnBz R~d M
B M ,Rd M ,Tz d M
cargo insurance
nBM M ,(oMnBM)
BonB Sv M
employers liability insurance

BonB w M
employers contribution for insurance

knB w M
employees contribution for insurance
participating insurance
third party insurance

(B nj) w M
WBY }h{ M

68

o M

kU  Sv M

Aoe RAkU M

kU  Sv M

professional liability insurance

product liability insurance

public liability insuranc

certificate of insurance

all risks insurance

insurance policy

RAkU M
oi BU M
jB~U M ,YjBe M

accident insurance

BM
BM
k{ SiAjoQ C M e  ABM

paid up policy

k{nAkoi BB e M

life insurance policy

private health insurance

o BM
endowment policy
( B) o BM
mixed policy
Th BM
voyage policies
ow BBM
fire policy (insurance) pwyUC BM
unvalued policy kz nAm{pnA BM
k{AU xpnA BM BM

public health insurance

agreed value policy

carriage inwards
transport insurance

 e M
B UBAk A oMAoM nj Aoe RBki M

malpractice insurance

~i Bnj M
B Bnj M
medical insurance
Bnj M
maritime insurance
Bnj M
long tail insurance
nAjBLj M
group life insurance
o kp M
life assurance
o M
endowment assurance
Th o M
nAk pA yM  Bp pA Sv C jk\ M
excess loss cover
SwA L k{M
key-man insurance
Aok M
perpetual insurance Aj M ,oTv M
Bw oTv M ,oTv M
annuity insurance
trapping and blocking insurance
irregularity of accounts
intra-group

xpnA BM BM
oU MB BM ,pBM BM
bearer-policy
B kM BM
all risks insurance policy oi BU BM
comprehensive insurance
B] BM
floating policy
oT BM
time policy
nAjRk BM
nBL]A M
open policy

compulsory (assurance-insurance)
social insurance

BT]A M
nBL]A BT]A M

general compulsory social insurance

Tz An k{ jkv M

entropy

valued policy

BMBve
M
BBvMB ,
M
o M

prudential insurance

BTeA M
voluntary insurance
nBTiA M
disability insurance
jBTAnB pA M
joint insurance
 AoT{A M
RAnjB RAnBLTA M
export credit insurance

oMjq AonB TvzpBM M

wage workers pension insurance
hull insurance
bearer policy
old age insurance

Tz kM M
B kM M
S M ,oQ M
AonB B FU M

workers compensation insurance

N
piecework

(AB nB ) nB anBQ

(jBU p) wnBQ

counter-balance, counter-weight

KAn (j 14451517) B ,aBQ

SvAU  v Tvh vvAo
/k AnA oj SLY nAjoTj

fractional share

Pacioli, Luca (1445-1514)

w nBQ
jJBve Sv ,jgwBQ

accountability
auditee response

kwn jn Sv gwBQ
RBB Sv ,RB M SLv hwBQ
operational accountability
Ao]A
inadequate response
B B gwBQ
punchist
Sv`BQ
pound
(o 453.595 jB) kBQ
clear
jo  BQ ,BQBBQ
offset clearing
(oUBU) BQBBQ
town clearing
BJBve jo BQBBQ
year-end
Bw BBQ
terminal
BBQ
intelligent terminal
k{ BBQ
database
UBA BBQ
salary scale, salary base
e BQ
kp cw BM KwBT e BQ
sliding salary scale
phase

pB ,nj ,BQ

RBB (BL) BQ
wage scale (base)
BL jq ,jq BQ
rate base
(fo BL) fo BQ
cash base
k BQ
vo  BQ , y{ BQ
tax base (basis)

gold bullion standard

bonus premium

xAjBQ
extra premium
B A xAjBQ
terminal bonus
nj BBQ xAjBQ
,k{B\A  UBki SMBM pA SiAjoQ ,xAjBQ
incentive fee, bonus, compensation,qB]
reward, remuneration, fee, premium,
incentive, carriage outwards gratuity,
monetary compensation

Q xAjBQ
n
e xAjBQ
employees remuneration oMe xAjBQ
AoMe xAjBQ
attendance bonus

employees compensation

B~A SiAjoQ ,Ski (BBQ) UBi xAjBQ

severance payment
Ski
additional compensation,
Ski xAjBQ
extra compensation

jo oUBU ,jo AoL] ,jAj xAjBQ

compensate, reward

( e nj) nB Sow xAjBQ

dispatch(ing) money
compensation of employees

BnB xAjBQ
work bonus, task, piece
jqnB xAjBQ
cash bonus
k xAjBQ
shift premium
nB SM xAjBQ
initial
jo AnBQ

70

BM Ae ,BBM M SiAjoQ

payment, disbursement

SiAjoQ
A v oiC SiAjoQ
ABow BnB]A SiAjoQ

bullet

capital lease payment

RnBvi SiAjoQ ,BjA SiAjoQ

payment of claim

 Q keA Tvw , BQ

gold standard  Q keA Tvw

, BQ
taxable base
RBB miF ,RBB BQ
derate
(RBB) fo jnC BQ
the drop in prices
BS jBTA BQ
Tio wA xpnA pA oUBQ
sell below par value

payment on behalf of

o pA SiAjoQ
(wA) A SiAjoQ

par clearing, par payment

ov BM xo ,wA xpnA pA oUBQ

below par (value)
bordereau

 xpnA BM Bv A SiAjoQ

TQ
nL AoQ ,TQ

transire

periodic payment with present value of 1

phenomenonmoral hazardiA oi kkQ

installment payment,

bank acceptance

Bv A SiAjoQ

payment of a debt, discharge

BM xomQ
wn xomQ
age admitted
w xomQ
market acceptance nApBM wU B xomQ
So{ nj nAmBow o pA jn .xomQ

pay a draft at sight

admission by investing in the

annuity due, payment of installments

bankers payment

BM SiAjoQ
l SAoM ,kU BA ,kM SiAjoQ
nAkj RAoM SiAjoQ
nB SBw tBwAoM SiAjoQ

hourly basis payment

pBTA xAjBQ bo tBwAoM SiAjoQ

production points system of payment

formal acceptance

partnership
adopt
hit the bid
admitted

nB [BT tBwAoM SiAjoQ

payment by results

subscriber, underwriter

Bow pA pB\ (S{AjoM) SiAjoQ

permissible capital payment (PCP)
prompt payment

TvM nB M ,TomQ

S TomQ
k{ TomQ
kkU ,uomQ

(n) BM SiAjoQ

]nBi pnAM SiAjoQ

payment in foreign currency

payment by instatments

Bv A M SiAjoQ
RBj M SiAjoQ
coupon payment
oM SiAjoQ
constructive dividend
nAkBw M SiAjoQ
Ski oMAoM nj SiAjoQ ,kB nk M SiAjoQ

AnA koi AoM jAjnAo TvM ,vomQ

,So{ nAjBM
LB]ka vomQ

compensatory time

multiple-line underwriting
benchmark protfolio

(nB) A UoQ
nApBM BnAmBow \ ,nApBM UoQ

partial payment

market portfolio

pay-as-you-earn

\ oTM ,M UoQ
optimal portfolios
nAmBow
zero-beta portfolio o BTM AnAj UoQ
(Mo) CnBo UoQ

overpaid

inefficient protfolio

(e pA yM) ke pA yM SiAjoQ

o{ k M SiAjoQ
BM Ae ,BBM M SiAjoQ

clean payment

bankers payment, inter banks payment

nAjBM AnA kLw ,nAjBM AnA \ ,UoQ

portfolio
speculative

oioQ

71

BzwoQ

AiA pA uQ SiAjoQ

undue payment

no o SiAjoQ
paid in kind
ko SiAjoQ
premature distribution pA L SiAjoQ
k~ BU B e Ao SiAjoQ

AiA pA uQ SiAjoQ
payment supra protest
discharge, discharging

carriage paid (CPT) (to)

BTB SdU SiAjoQ

k~ BU B M e Ao SiAjoQ

carriage and insurance paid to (CIP)

M e kSiAjoQ

jFU ,SiAjoQ

payment under reserve

U SdU SiAjoQ

contirbution payer, contirbutor

wA xpnA oM jApB SiAjoQ

paid inexcess of par value

payment under a guarantee

SiAjoQ B SLY ,kM \nkU SiAjoQ

pay-as-you-go

kM \nkU SiAjoQ ,kM \nkU SiAjoQ

kCnj ~dU tBwAoM
pay as you earn (PAYE)

 (B\) L SiAjoQ

guaranteed payment

dismissal pay, severance pay

k{
U SiAjoQ
AoL] SiAjoQ
fee for service
eqAe SiAjoQ
contribution payment
M e SiAjoQ
(nBTiA) B A M e SiAjoQ

pension payment

oTv SiAjoQ
remit
Q Ae ,] BwnA ,TiAjoQ
cash payment
k SiAjoQ
k SiAjoQ

additional voluntary contribution (AVC)

cash disbursement, cash payment

salary pay, payment of salary

lump sum payment

reimbursement

payment of wages

jq SiAjoQ
Ski B~A jq SiAjoQ

B dU jo\ M k SiAjoQ
charge forward
kC nj q SiAjoQ
paid on account
JBvdA TiAjoQ
balloon payment
B\ SiAjoQ
BnB Ski BBQ BAq M Mo TiAjoQ
severance and redundancy payment

B RBA xpAjoQ

koi pA o] AoM JBve e SiAjoQ

green mail

e SiAjoQ
nB] JBve nj SiAjoQ
payment on open account
payment in due

paid sick leave, sickness benefit

back pay
daily payment

financial data processing

BjAj nBji xpAjoQ

automatic data processing (ADP)

Tvw B nAqMA o pA BjAj xpAjoQ

oTA
electronic data processing (EDP)
batch processing
on-line processing
processor
questionnaire

ATwj xpAjoQ
oTv xpAjoQ
kpAjoQ
BzwoQ

kwnow nj SiAjoQ
nBM BA jqTwj SiAjoQ
jqTwj SiAjoQ
Apn SiAjoQ
BBw SiAjoQ

yearly (annual) payment

ko B AnAj Rn M Bw jw SiAjoQ

property dividend, dividend in kind
paid-in, paid

k{ SiAjoQ
SiAjoQyQ ,JBvdA SiAjoQ

payment in advance, payment on

account, disbursement

SAo ,RnBvi AoL] ,SAo SiAjoQ

indemnify
jAj (ABU)

72

AM y{Q

carryover file

Aj koQ
jo nAkTzi ,jo qoQ

avoid, sustain

woMBve BzwoQ

audit questionnaire

woMBve BzwoQ
iAj woMBve BzwoQ

internal audit questionuaire

financial distress

B BzoQ
RBki B\A pA uQ

iAj BoT BzwoQ

internal control questionnaire (ICQ)

after performance of a service

Bw B
A pA uQ
after the expiry of the year

nBLeB e  pA ] toQ
inquiry of the clients attorney
shipping note

(Tz BM) onBM AoQ

nAkMBve AoQ

BMBve TvM pA uQ
after closing the accounts
after sight

accountants license (certificate)

Sn pA uQ
~h{ TvzpBM pAkAuQ

So{ pAkAAn AoQ

certificate to commence business

self-retirement saving

BTiBw AoQ

personal saving

~h{ pAkAuQ
saving
]o ,pAkAuQ
involuntary saving
jBo pAkAuQ
saving and deposit
joPw pAkAuQ
line position
 BB] .SvQ
post giro
B SvQ
postal
TvQ
carriage forward
k{ Ao uQ
drawback o e SzoM ,To uQ
backlog
kBuQ
BTwj .{pBw RAoM ,SB ,vSzQ

building license, bulding permission

work permit

nB (p\) AoQ

nL AoQ
reconstruction project
BM kk\U roQ
practical project
(Ao]A MB ) roQ
master file
A koQ
B j] Aj SLY A koQ
passavant

perpetual inventory master file

TiAjoQ BMBve A koQ

accounts payable master file

jqTwj e A koQ

accommodation bill (note, paper)

payroll master file

accommodation draft, windbills, kite

open item file

endorsement
underwriting
note-cover

vo ,vSzQ
jo vSzQ
ATzQ
SwAijAj ATzQ B ,BLTzQ

litigation support
vision, idea

nz ,yM ,nAkQ
jo BQ ,k{ BQ
concealment
nBBQ
balancing of portfolio
vn kB{Q
interest cover
oM y{Q
hide

(fixed-charge-coverage ratio)
insurance coverage

AM y{Q

pBM A koQ
financial records
B BSLY .koQ
current file
nB] koQ
current audit file
woMBve nB] koQ
accounting files
nAkMBve koQ
audit file
woMBve koQ
internal audit file iAj woMBve koQ
previous audit file
L woMBve koQ
permanent audit
woMBve Aj koQ
file, permanent file of auditing
inactive audit file

woMBve k An koQ
control file
oT koQ
correspondence file
RBLUB koQ

73

jw MyQ

cheap money

oM  Q
Ao Q
BL Q
jkv Q
v Q
toTwj nj k Q

dear money
base currency
block money
coined money, specie

k{kU y{Q

binding cover

k{kU y{Q
asset coverage
AnAj y{Q
RBT BpnA koi o pA vn y{Q
parallel hedge
covered investments

BnAmBow y{Q
omQxnBw ke ,(B ) xnBw y{Q

cash on hand (spot cash)

order cover

cash on the way

hedging exchange risk kLU oBh y{Q

hard cash

An nj k Q
v k Q
nAo
U ,B
A] Q

caution money, bond, guarantee

money
monetary

jBL w ,Q
Q
jB~T A jAkn ,jB~T A kBQ

economic consequence
complexity, complexity

BSB k`Q

or volatility of activities

BTB nAkBQB B k`Q ,~d k`Q

product complexity

vomQ CyQ

oj BpnA M ovU MB Q ,jApC Q

free currency
option money

(JBvdA) nBTiA Q
euro-money
BQnA Q
credit money
nBLTA Q
fiduciary currency (tBwA) nBLTA Q
pay in advance SiAjoQyQ ,jAj yQ Q
counterfeit money
(M ) ] Q
cash draw down
/// pA k{ ZnBi Q
cash float
joi Q
franctional currency, coins,
joi Q
change money, change fund, cach float

preliminary prospectus
arise

kCoM ,TwBioM ,k{ AkQ ,kC yQ

preaudit
woMBve pA yQ
forecast, foresight, provision,
MyQ

k ,j] Q ,Swj j Q
ready money, money at hand
change money

anticipation, anticipatory breach,

jo joi An Q
idle money
k An Q
kLU MB o Q ,jkv [An Q

forecasting prediction

blocked currency

BQ M BM cw pA MyQ
top-down forecasting

RB B BjAkn jnCoM ,MyQ

prediction

BM M BQ pA BL oM MyQ
bottom-up forecasting
budget forecast

]jM MyQ
production forecast (kU ]jM) MyQ
financial projection
B }Bi MyQ
forecast of income
kCnj MyQ
long term forecast
RkpAnj MyQ
earning (profit) forecast
jw MyQ

money making

(jo ]) TiBw Q
Bw Q
money laundering
Q oU B {Q
call money
LBAk Q
inconvertible currency kLU MB o Q
specie
q Q
hard money
oLT Q ,q Q
(n ,jBC) u\A Q
black money

prompt money (cash), ready cash

[An Q ,B Q
currency (currency legal)
minor coin

BM  Q

74

,kCnj S BnjyQ

BSB MB nj SiAjoQyQ

xo MyQ

sales forcast

advance payment on guarantee (bond)

nB] Bw SiAjoQyQ

xo MyQ
(xo ]jM) xo MyQ

sales forecasting

prepayment-current year

make provision, forecast

prepayment-prior years UAw

project

advance payment on contract

financial forecast, financial projections

SiAjoQyQ
jAjnAo SiAjoQyQ

v .eqAe ,jqnB SiAjoQyQ

advanced commissions
SBnjyQ
merchandise advance
B SiAjoQyQ
prepay, pay in advance jo SiAjoQyQ
prepayment of tax,
RBB SiAjoQyQ
prepaid taxes, taxes paid in advances

kCnj oM RBB SiAjoQyQ

prepayment of income tax

jo MyQ
jo qnBoM ,jo MyQ
B MyQ
RBTeA oM TL MyQ

probabilistic forecasting
conservative forecast

AnB
Bd MyQ

expenditures forecast
ZnBh MyQ
projections
o ,MyQ
M e fo MyQ
contribution rate forecast
cash forecast

k MyQ
So{ Tv{n MyQ

SiAjoQyQ A ,BTiAjoQyQ
prepaid items

corporate failure prediction

 q ,q SiAjoQyQ
deferred expense = deferred charge;

cost forecast (predictions)

prepaid

prepaid expense

q MyQ
SiAjoQyQ
SiAjoQyQ

e q SiAjoQyQ
gnBUyQ
forward purchase
w koi ,koiyQ
(koi w) jo koi yQ

prepayment (payment in advance)

buy in advance (to)

advance payment to contractor(s)

freight prepaid

backdating date

prejudice
advance received

nAkzQ
SBnjyQ
AnAkoi pA SBnj yQ

nB]A SiAjoQyQ
lease prepayment, prepaid rent

(A)nBBQ M SiAjoQyQ
prepaid interest

oM SiAjoQyQ
A jA Bk o M SiAjoQyQ

advance to supplier

advance (recieved) from purchasers

advances recieved

BoTz pA SBnjyQ

customers, customer advances

advance rent

nB]A (SiAjoQ) SBnjyQ

BQ SBnjyQ
UC Bnj M BTA kCnj ,SBnjyQ

contract advance

deferred credit (deferred liability)

BnB M SiAjoQyQ
advances to employees
insurance prepaid

M SiAjoQyQ
prepaid insurance
M SiAjoQyQ
k{ M wU SiAjoQyQ
payment by the insured

R~d koi SiAjoQyQ

Bnj M BTA kCnj ,kCnj SBnjyQ

deferred (revenue, income, credit) kC

produce advance

revenue collected in advance

payment against a draft

RAoM MB nj SiAjoQyQ

75

k{ BU (B) BQ

competing proposal
proposal
technical offer
competitive offer
proposition,

TMB n jBzQ
jBzQ bo ,jBzQ
(~ B nj)  jBzQ
SMB n MB jBzQ
 ,
,jBzQ

proposal,

offer,

motion

tender, suggestion

(~ B nj) A S pA oT S jBzQ

buying-in (BID)

o ,jo nBU ,jo jBzQ

Bnj M BTA kCnj ,kCnj S BnjyQ

UC Bnj M BTA kCnj ,kCnj SBnjyQ

deferred revenue (income)

kzKv kCnj ,SBnjyQ

deferral (or deferment)

JBvdA ,SBnj yQ
advance, advance received, on account
tax collected in advance

RBB SBnjyQ
cash advance received k SBnj yQ
BoTz pA TBnj BjoPw B SBnj yQ
customers advance or deposits

offer, propose

receivables

(kAq) ~ B S BQ ,k{ o  jBzQ

n
exchange offer
B jBzQ
|Bi kAq ,~ B jBzQ

progress

special offering or bid

pro-forma invoice

jo Be jLM ,jo SozQ

nAmS nj ozQ , o nj ozQ

sealed bid

leader merchandising

S JBvdUn ,BooQ ,nT ByQ

prerequisite

pByQ
ex kj <L > B <kM>  kzQ
`hnBU ,hnBU zQ
historical background
financial history

B `hnBU ,B zQ
oQ
forward contract
w jAjnAo ,UC BQ
A Swj jAjnAo ,A jAjnAo ,A BQ
follow-up

main contract

Bo] nj BTiBw ,SiBw Bo] nj BQ

constructions-in-progress (CIP)
U
Ao]A Swj nj BQ
contract work in progress

xoyQ
forward selling, selling in advance
sell in advance

jo xo yQ
down payment
SiAjoQyQ ,v yQ
advanced freight
AoyQ
futurology
zQ
preventive
AozQ
proforma
Bw ,uyQ
draft agreement
jAjnAo uyQ
SnBz jAjnAo uyQ
draft partnership agreement

woMBve xnAq uyQ

draft audit report

treaty, contract

jAjnAo ,BQ
A nBBQ ,A Swj nBBQ

jBzQ T ,B uyQ
exposure draft

main contractor, major contractor

firm offer

construction contractor

repurchase offer

BTiBw nBBQ
(BBQ AA nBBQ) nBBQ

general contractor
independent contractor

Tv nBBQ
contractor
nB B ,nBBQ
contract completed k{ BU (B) BQ

(nATwA) nCAqA jBzQ

koipBM jBzQ
golden hello
Jm] AoM jBzQ
offer commercial
(UnB\U) jBzQ
(~ B B kAq nj) koi jBzQ
tender
bidder

(kAq BM ~ B nj) kjjBzQ

kM}iB{ ,jkQ

76

RkB BQ

medium-term contract

RkB BQ
incomplete contract
BUB BQ
kU AqA ,B BQ
covenant, written contract
affreightment

AnAj e BBQ
]nBi BpnA jn nj UC BBQ

currency future

RB Bp TwQ
conversion of operations
on-line, real-time
indexation

nkM ,TwQ
kM}iB{ ,jkQ

R
concept of income

(U) UBLYA nU

jApB .B .kB BM e nU

equity theory residual

descriptive theory = positive theory

positive theory

competing theories

K n nU
kCnj BwB{ wBwA jAkn nU

nAkMBve UBLYA nU
positive accounting theory

critical event theory of revenue

par value theory

recognition

information theory

capital structure theory

wA xpnA nU
UBA nU
microeconomic theory joi jB~T A nU
RBA jM jB~T A nU

system theory

information economic theory

Bow nBTiBw nU
BTvw nU
s xpnA nU ,Lv SAk nU

equity theory

Sok nAkMBve B
T A nU
contingency theory of management

joMnB nU ,Ao nU

accounting

pragmatic theories

BpBM o
,BpBM nU
SiAjoQ Rnk nU

theory of games

ability-to-pay theory

rAoTMnC nAmS nU
arbitrage pricing theory (APT)

nApBM kMyhM nU
market segmentation theory

clean surplus theory

j BQ keA koi Rnk oMAoM nU

purchasing power parity theory
nz
B noM nU

implicit contract theory

marginal productivity theory

}Bi jApB nU
dU jAjnAo oM TL nU

theory of constraints

BTjkd nU
utility theory
SM nU
nAqnB o
,kB nU
agency theory

BB e ,AnAj BpBw keA nU

entity theory
BkM
consolidation theories
U BnU
circularize, confinmation
kBU

nAmBow \ o
,UoQ nU
portfolio theory
decision theory

~U nU
BTeA oTz nU ,pAkAza nU

prospect theory
accounting theory

nAkMBve nU
Bow koi Rnk e nU

purchasing power capital maintenance

78

nAmgnBU

Sok kBU

koi kU e pA jBTwA S B

A gnBU
ex-rights date
expiry date

Sok kBU
management letter of representation

kwnow ,B
A gnBU
AjonBLA BA (gnBU)

inventory cut-off (date)

date of repayment
date of redemption

demand function

B BU MBU
nApBM qU y .jonB ,nApBM qU MBU

market discount function

SiAjoQpBM gnBU
koipBM gnBU
BMBve TvM gnBU

~d BM kU A MAn ,kU MBU

production function

nApBM jpBM vn MBU

closing date of accounts

market risk-return function

closing date of books

loss function

oUBj TvM gnBU

date of completion, date of nB BBQ gnBU
 pA yQ gnBU
date of revision (M aoTj) kk\U gnBU
SB gnBU ,~dU gnBU

Bp MBU
utility function
SM MBU
cost curve function
q d MBU
objective function
k jn MBU
analytical function
dU yB MBU
~d Bq jnCoM ,q MBU

date of acquisition

cost function

delivery date

linear cost function

practical completion
predate = antedate

dU gnBU
balance sheet date
BpAoU gnBU
B BRn K~U gnBU
approval date of financial statements
for issue
ex-distribution date

Bw jw pU gnBU
registration date
SLY gnBU
record date
(RB) SLY gnBU
settlement date
vU .~ e gnBU
date of shipment
e gnBU
kwnow gnBU
date of maturity (maturity date)
original maturity

A kwnow gnBU
kU kwnow gnBU
lease inception date
nB]A o{ gnBU
date of issuance / issuing
nk gnBU
date of issue
(M aoTj) nk gnBU
offering date
o gnBU
day of cancellation
gv gnBU
acceptance date
L gnBU
cut off date
(BA)  gnBU
dating
nAmgnBU
accrual date

i q MBU
marginal cost function
B q MBU
quotatin board
BS A MBU
inflationary influence
nU oYBU
wholesale merchant
xok o]BU
o~U kM Tv{n o]BU
involuntary bankrupt merchant

AnBkM SiAjoQ oiBU

lag in payment by debtors

SiAjoQ nj oiBU
delay in payment, lag in payment
value date

Ao]A gnBU ,xpnA gnBU

grant date
BA gnBU
issued date
nBzTA gnBU
trade date
B k{ B\A gnBU
termination date, expiration
B
A gnBU
nBLTA B
A gnBU
expiry date of the credit
farther out
farther in

oUoj B
A gnBU
oUjp B
A gnBU
BTB Rk B
A gnBU

expiry date of the letter of guarantee

79

B MB FU

contract delay

jAjnAo oiFU
SiAjoQ BAU k pA {B oiFU

waiting delay
establishment, foundation

jB BM ,uwFU
company formation
So{ uwFU
establish a factory
BinB uwFU
organize
jo jBpBw ,jo uwFU
establish a company
So{ jo uwFU
social security
BT]A FU
insourcing
iAj pA FU
hedging function
y{Q FU
finance
B ,jo B (nAkU) FU
jAjnAo L SB n FU
accord and satisfaction

A gnBU pA kM nAmgnBU

postdate

A gnBU pA kM nAmgnBU
dual dating
Bj nAmgnBU
post dating
oi nAmgnBU
jk\ nBzTA .nk nAmgnBU
dating and reissuance
measurement date

LwBd gnBU
Bw jw z gnBU
effective date
 gnBU ,oY gnBU
disposal date
xo gnBU ,nAmA gnBU
date of arrival
jn gnBU
release dates
nBzTA BhnBU
RnBvi ,Bp AoL] ,SAo ,ABU

with-divided date

compensation, indemnity, penalty

indemnity

RnBvi ,SAo ,ABU

AnAj xpnA kBU

suppliers of funds

] BkFU
Bw nBzTA o pA B FU

equity financing

confirmation of value of asset

certify accounts

jB Bw nBzTA o pA B FU
equity finance

BMBve jo (k~U) kBU

BMBve Twnj kBU

confirmation of accounts

nB]A n o pA B FU

toMBve wU BMBve jo kBU

financing lease

confirm accounts by auditor (to)

advance refunding

L pA B FU
B FU ,RkBU MB d pA B FU
short-term financing
RkBU
debt financing
kM (B) FU
project finance
roQ B FU
equipment financing
RAq\U B FU
]nBi B FU

certify invoices

external financing, self financing

positive confirmation

(So{ iAj MB pA) iAj B FU

internal financing

o pA B FU ,Tvo B FU
nBTo
secure financing
 B FU
inventory financing
Bj] B FU
(kM) kU B FU
back door financing

financing and obligation

financing

B MB FU

BBw jo kBU

kz kBU
kM j] kBU

unconfirmed

confirmation debt existence

AnAj j] kBU
confirmation asset existence

(co kBU) SLX kBU

major effects

k RAoYFU
xjo oM jnA oiC pA njB A xn oYFU
lifo-cashflow consequences
k
material impact
SABM .k oYFU
e SiAjoQ nj oiFU
lag in payment of salary
past due

k{U Bp nj SiAjoQ nj oiFU

delay in settlement
vU nj oiFU
late tape
RB S xnAq nj oiFU

80

(ToTA) oTA RnB\U

]nBi pnA kLU

conversion of foreign currencies
translation

]nBi pnA kLU

o AnA kLU
debt conversion
kM kLU
B o AnA X) Bow M kM kLU
(Bw M SnBz
bond conversion

conversion of debt to equity

conversion of liabilities
annuitize

BkM kLU
Bv A M kLU
BTikA jo Bow M kLU

capitalize reserves (to)

attest

A ,jnBLTA ,kFU
approved
k{kFU
approval of transaction
Ao{ kFU
SiAjoQ S] JBvdUn kFU
certify invoice for payment
invoice confirmation

Bw .nT B kFU
jo kFU
prove
jo RBLYA ,jo kFU
positive verification
SLX kFU
kFU
confirm

certificate, confirmation, certification

consent letter

oj pnA M pnA BQBBQ kLU

conversion parity
conversion or translation of

A ,jnBLTA ,kFU

kFU
BM kFU

bank confirmation, bank

report, confirmation letter (from bank)

(ovU) kLU

foreign currencies
exchange of currency

pnA (ovU) kLU

conversion of shares
Bw kLU
convert
jo ovU ,jo kLU
involuntary conversion
TwAiB kLU
,jo ]U ,Tw ,tBwA ,S{AjjB ,o~LU
note
jo S{AjjB ,jo S j
subordinate
LU
following the crowd
B pA SLU
R~d LU ,kpBw wU LU
producer advertising

certification of debt

nBkM kFU
BkM kFU
audit certification
woMBve kFU
legal letter
e kFU
JBve kB Znj kM B Bi kFU
liability representation

blank or zero balance confirmation

order confirmation
client representation,
representation letter
letter of recommendation,

jAj oU ,jo LU

(o
) nU LU
stabilization, fixing
SLXU
exchange stabilization
pnA SLXU
tariff advertisin
oU SLXU
nApBM S SLXU
price fixing, price stabilization

Aok kFU

representation by management
negative verification

 kFU
(woMBve nj)  kFU

promote

theory verification

xnBw kFU
nBLeB kFU

negative confirmation

woMBve nj  kFU
attorneys letter
legal

e (nBz .) kFU

representation letter, lawyers letter

BT SLXU
rate-fixing
fo SLXU
free trade, open trade
jApC RnB\U
(ToTA) oTA RnB\U

woMBve nj nBLeB BM) B o
jBLU

exit interview
(UB
collusion
BLU
play booty, collude
jo BLU
]nBi pnA kLU

electronic (internet) commerce

foreign currency translation

price freeze

T Bnj BMBve Bp dU q\U

Ak (RBB) RBMo\U

BnpBM ,RnB\U

trade, commerce

aging of receivables

BnpBM ,RnB\U
international trade
AM RnB\U
barter trade
BQBBQ RnB\U
multilateral trade
LB]ka RnB\U
foreign trade
]nBi RnB\U
home trade, demestic trade, iAj RnB\U

split (split-up)

inland trade, internal trade

field experiments

TiAjoQ BMBve w q\U

stretching accounts payable

TBnj BJBve w q\U

Bw q\U
RBTiA dU q\U

analysis of differences
error analysis

81

BLT{A dU q\U
horizontal analysis
A dU q\U
economic analysis jB~T A dU q\U
variance analysis
RBAodA dU q\U
nBM RB A AodA dU q\U
idle times variance analysis

S AodA dU q\U
price variance analysis

nAjBM AnA dU q\U

security analysis

bilateral trade

LB]j RnB\U
state trading
Tj RnB\U
wholesale business
xo k RnB\U
sole trade
jo RnB\U
trade jo B ,zQ ,oe ,Kv ,RnB\U
counter trade
MBT RnB\U
closed trade
(jApCo) jkv RnB\U
regional trade
A RnB\U
fraudulent trading
ozB RnB\U
commercial
BnpBM ,UnB\U
AnAj MBpnA kk\U
asset revaluation, revaluation of assets

nApBM pA dU xnAq ,nApBM dU q\U

market analysis

Bp gnBU KveoM)dU q\U

(TBnj BMBve
aging accounts receivables

BoTz KveoM dU q\U

analysis by customers

revaluation of assets

BAnAj MBpnA kk\U

turn around
RBe kk\U
internal reconstruction iAj nBTiBw kk\U
reorganization
BpBw kk\U
nBL]A BpBw kk\U
involuntary reorganization
re-order

xnBw kk\U
AjoAhU jo kk\U

BU k{ BU BM dU q\U
differential cost analysis

replenish of petty cash

sensitivity analysis
risk analysis

SwBve dU q\U
oi dU q\U
kBTw ,jAj dU q\U

input-output analysis

jw ,\e ,q M MAn dU q\U

cost-volume-profit (CVP) analysis

TBnj jBwA Bp dU q\U

aging notes analysis

TBnj BMBve Bp dU q\U

aging accounts receivable analysis

jk\ B FU ,jk\ B kk\U

refinancing
revised

k{ bA ,k{ o
kk\U
judicial review
B
o
kk\U
revise
jo bA ,jo o
kk\U
revision
opBM ,jk\ no ,o
kk\U
rollover
kM kkU B kk\U
first hand experience
A Swj Mo\U
MBq nAkMBve BMo\U
cost accounting practices

82

T B ~dU

nCjw dU q\U

nCjw dU q\U

M AA y{Q SdU

covered by any form of insurance

(wnoM SdU) kwn SdU

analyzing profitability, profitability

analysis

under consideration
take-over, affiliation

j dU q\U
jnCnj oT SdU
nB\U Sjkd SdU

in restraint of trade
convexity

JkdU
falsify, distortion
odU
Bp o RBodU
cut off misstatements

jo Ao k~ M B B nA odU
B BUn Bk jBTwA
TBU .k{ MyQ odU

in-depth analysis, vertical analysis

activity analysis

BTB dU q\U
(zhMoYA) noM Rnk dU q\U
activity productivity analysis
BTB
U) BMBve kB dU q\U
break-down analysis
(BMBve wnoM
(~d KveoM) ~d dU q\U
product analysis

distort

AvB dU q\U
comparative analysis

projected misstatement

ovMow  dU q\U

misstatements of facts

Be odU
materially misstated
k odU
intentional distortion
k odU
(BA MB ) dU MB odU
tolerable misstatement
expected misstatement
economic sanction

nB
TA jn odU
jB~T A odU
UnB\U odU

trade sanction, trade embargo

embargo

break-even analysis

xpnA .q dU q\U
cost-value analysis

dU q\U ,B q dU q\U
BU
incremental analysis (marginal analysis)

zhMoYA ,jw q dU q\U

cost-effectiveness analysis

B vB ,S q dU q\U

Mo Bq BM Be

nB\U odU
prohibitive price
,k ,odU
B M B ~dU ,\nkU ~dU

benefit-cost analysis

acquisition piecemeal

correlation analysis

B\ n M (koi) ~dU
lump sum acquisition

TvL dU q\U
fanout

JBve ka B j M JBve q\U

C kjzU Aq]A M q q\U

, U ,koi ,(jw BM AnAj) ~dU

acquisition
(vw j) jo
gatherer, collector (k]) nAj~dU
collectorship
nAk~dU
share (stock) acquisition,
Bw ~dU

disaggregated cost

stock acquisition

plant

earn

office equipment

jnC Swj M ,(kCnj) jo ~dU

unearned
TB ~dU

aggregation
gather in the stops
additive
prescribe

overshadow

] ,\U
RB{nBw \U
k{B A ,\U
jo no ,jo q\U
RC{B ,RAq\U
nAjA YBYA B RAq\U
jAj nAo BzASdU

83


dU

nAmnB ~dU

oj }h{ M }h{ pA B BTA ,dU

delivery

nAmnB ~dU
acquisition and retirements

delayed delivery

oiFU BM dU
wA dU ,pAkAnBM dU

income realization

kCnj M kzhM dU

B jAkn TB dU
jBTA RBdU

realization

delivery to dock

k ] MB nj TvM dU

critical-perspective research

cash on delivery of parcel

nAkMBve UBLYA .U RBdU

deliver, hand over

jAj dU
building hand over
BTiBw jAj dU
(roQ B nB )  jAj dU

positive accounting research

nBTn nAkMBve RBdU

behavioral accounting research

final handover

woMBve Bod RBdU

M nAmSBA w M B jAj dU
jApC ,T{Am SBA ,j (k) ,oSBA
bailment
SB k M jo
teller
nAkdU
] ApA nj dU

confidential audit inquires

delivery versus payment (DVP)

research

delivered es quary (DEQ)

operations research (OR)

wA nj dU
nBLA nj dU
k~ pAkAnBM nj dU
k ] SBnj oMAoM nj dU

ex-store
ex quary

pure research jBM ysQ ,o
RBdU

ascertainmentin auditingwoMBve

nj dU
Sok yAj ,RB nj dU

management science = operations

Research and Development (R&D)

valuation analysis

receive versus payment

ex-quay

wA nj dU ,nkM nj dU
BQA iAj nj dU

free air departure (FAD)

free alongside ship (FAS)

delivered at frontier (DAF)

ex ship
spot delivery

roQ L{ dU
security analyst

nAjBM AnA odU

k{ BU BM odU
(B) nAmBow odU

investment analyst
chartist (financial analyst)

kj dU
wn dU

formal delivery, formal acceptance

free on board

data envelopment analysis (DEA)

cost analyst

nB d nj dU
(DAF) po nj dU

deliverer

MB{pnA dU
RBA z{Q dU

project network analysis (PNA)

Tz nB nj dU
ex work (EXW)

UB dU
wU dU

(FOB)

{o n dU
Tz n dU
k B ,n dU
 dU

hand-over, issue of final certificate

B odU
accumulated depletion T{BLA MB dU
financial ratio analysis B BTLv dU
benefit analysis
kB .q dU
analytical-deductive
wB ,dU
k~ nj Tz n dU ,Tz pA dU
free overside

vL MB nj jBwA dU
documenta against

84

(
M
) q] M q] }~hU

nB A n B dU
free on rail road (FOR)

B dU

delivery of goods
ex-warehouse

RAoM xomQ ,L ,To dU

ex-works

acceptance (to)

S To dU
provisional take-over (acceptance)

B dU
nBLA pA B dU
BinB pA B dU
nBLA M B dU

deliver the goods to the warehouse

CAn nj dU ,oU nj B dU

oT BA ,odU
hand over of site
BnB d dU
hand over, practical
S dU

free on rail

completion, provisional hand over

cash on delivery of goods

takeover

hand-over of site

S dU
provisional hand over
S dU
non-delivery
jAk dU
delivered
(k{ dU) dU
expertise
odLU ,}~hU
professional expertise
Aoe }~hU
arbitrary allocation
nBTiA }~hU
o AnA ov o ( TwA) }~hU

free on truck

B nj B dU
(no d B///) nB d nj B dU
ke M no d nj B dU

free carrier

k e M no d nj B dU
(no d B///)
free carrier (...named place)

}ioU BM k~ nj no d nj B dU

o nA e SiAjoQ BM
(k~ nj no d B///)

amortization of bond discount and

delivered duty paid

premium

(...named port of destination)

ABow RAnBLTA }~hU

capital funds appropriation

 Bw M Bw kB) oTv nBLTA }~hU

continuing credit appropriation (j{
q RBAodA }~hU
allocation of variances

Q nB tBwA oM }~hU
monetary measure allocation

BM }ioU BM k~ nj no d nj B dU

o nA e SiAjoQ
delivered duty paid (DDP)

}ioU kM k~ nj no d nj B dU

B///) o nA e SiAjoQ kM
(k~ nj no d
delivered duty unpaid (DDU)
(...named port of destination)

U  nj xo xpnA BL oM }~hU

sales value at split-off allocation

q opAkA BL oM }~hU
physical measurement allocation
budgetary appropriations

]jM }~hU
inter period allocation AnjM }~hU
k ] (vU) }~hU
allocation of fund

( M ) q] M q] }~hU
appropriationitemized

po nj B dU
delivered at frontier (DAF)

k~ nkM nj wA n B dU
delivered ex quay (DEQ)

k~ nkM nj Tz {o n B dU

delivered ex ship (DES)

k~ nkM nj Tz {o n B dU

(k~ nkM B///)
delivered ex ship (DES)
(...named port of destination)

85

o
AnA (ov ) hU

violate

jo hU
discount, allowance
hU
xo S nj RBhU

j vU ,jo {ow ,jAj }~hU

j vU ,jo {ow ,jAj }~hU

allocate
asset allocation

(Bow) AnAj }~hU

T{BLA  TwA Swnj }~hU

allowance in selling price

missed discount

Tn Swj pA hU

discount allowed BoTz M BA hU
discount on bonds
o AnA hU
member takedown
B
A M hU
TiAjoQ hU

depreciation adequacy

k{K~U nBLTA ,jw }~hU

appropriation

T{BLA jw }~hU
appropriation of retained earing

discount payable, discount paid

trade discount,

(k) UnB\U hU

nj BBQ BkCnj M RBB }~hU

comprehensive (income) tax allocation

trade allowance, allowance on trade

rebate

discount

jAj hU ,hU

o AnA ov ,qU ,hU
(Bk{o M) pU hU

B BUn A M RBB }~hU

intraperiod tax allocation

nj nj RBB }~hU
iteraperiod tax allocation

distribution discount

RBB jo {ow ,RBB }~hU

koi hU

tax allocation

purchase discount, purchase allowance

jnCnj Be xpnA M ,jAj hU

discount, give a discount

njB RBB }~hU

interperiod tax allocation =
comprehensive income-tax allocation

jnC BQ ,jAj hU

L }~hU

abate, abatement

indeterminate appropriation

alleviate

pro rata allocation

pA TwB ,jo oT ,jAj hU

discount received
k{ jAj hU
duty drawback
o oU nj hU
purchase allowance
koi nj hU
discount earned (recieved) TBnj hU
rebater
kjhU
discount on goods
(B n) hU
chain discount (nAjAj) Ao\p hU
anticipation discount
SiAjoQjp hU
(LA koi) {ok hU

KwBT }~hU
direct allocation
Tv }~hU
rational allocation
 }~hU
BTv M MB }~hU
allocate resources to functions
allot

jAj ] }~hU
(kU) oAj M q }~hU

allocate cost to processes

UBki oAj q }~hU

service department cost allocation

volume discount

Tvo Bq }~hU
xo hU

allocating indirect costs

sales allowance, sale discount

apportioned, allocated

make allowance on

violation

k{ B hU
unearned discount
kz Kv hU
bonds discount o AnA (ov ) hU

TB }~hU
hU
jAjnAo jB } ,jAjnAo Ao{ pA hU

infringement

86

pAT pAoU

L
BBw Bp RBB hU

cost estimate

(k{ BU S ) q hU
site preparation BnB q\U ,BnB nAkU
B jo nBLA ,B nAkU
inventory build-up
direct financing

B Tv nAkU
AkU
SB AkU

continuance

going concern continuous going concern

fraud in sales

B nj L ukU
BTTiA zBpC pAoU

after-closing trial balance

RkU pA uQ) BTTiA zBpC pAoU

BMBve TvM pA kM zBpC pAoU (woMBve
post closing trial balance

L BBw Bp RBB hU

tax loss carry back

UBB hU
tax abatement
BnAm Bow UBB BAq .hU
UBB zU ,|Bi
investment tax credit (ITC)

S hU ,jn hU

ad hoc discount
loss discount

Tn Swj pA k hU

k hU
distributor discount kpU s hU
nBM Ao hU ,e q hU
discount forfeited kz jBTwA

freight rebate
irregulatory

unadjusted trial balance

hU
offend
k{ i KUo ,jo hU
customs offence o KU ,o hU
letter of violation
BhU
unstuffing (UK) (oTB pA B hU) hU

opening trial balance

(unloading of container)

closing trial balance

BTTiA zBpC pAoU

= postclosing trial balance

(kzkU) kzbA zBpC pAoU

eBTTA zBpC pAoU
BMBve TvM pA kM zBpC pAoU

post-closing trial balance

S nBLA nj hU
unloading temporary store

oUBj TvM pA yQ zBpC pAoU

unloading

xo ,hU
dU ,nAk ,hU

preclosing trial balance

k{ U zBpC pAoU
extended trial balance

landing storage delivery (LSD)

unloading of ship

Tv JBve zBpC pAoU

unloading of aircraft

fund trial balance

B L B zBpC pAoU
pre-closing trial balance
trial balance

Tz hU
BQA hU
Ao xpnA hU

estimation of scrap value

estimation, estimate

zBpC kB ,zBpC pAoU

UBk zBpC pAoU

preliminary trial balance

(jnCoM) hU
jnA  RnBvi hU

constructive total loss

simple estimate

]nBi RnB\U pAoU

jBw hU
Bp B jw hU

balance of foreign trade

estimation of profit (loss)

automatic balance

estimation of cash-flow ] xjo hU

nBji (pAU) pAoU

RBki BB pAoU

balance of goods and services

self-balancing

pAT pAoU

estimate of costs

ZnBh hU
nBLA j] hU

estimation of stock in hand

87

,
oU .qU yAq A ,
oU

abridged balance sheet,

o~Th BpAoU

abbreviated balance sheet

interim balance sheet

(woMBve RkU pA uQ) BTTiA BpAoU

(woMBve RkU pA uQ) BTTiA BpAoU

closing balance sheet

AnjB BpAoU
pATB BpAoU
final balance sheet
B BpAoU
tB BpAoU ,k{ BpAoU

opening balance sheet

common-size balance sheet

current cost balance sheet

combined balance sheet

budgeted balance sheet

unbalanced balance sheet

LoU BpAoU
Tv JBve kB B pAoU
Bow S{BLA ,Bow  AoU

fund balance

pA uQ zBpC pAoU ,BTTiA eBTTA BpAoU

kU BTLY B\A BMBve TvM
nB] xpnA BM BpAoU
A]jM BpAoU
JBve { M BpAoU

account form balance sheet

accumulation of capital
customs transit

o SqAoU
AoL] BkB RBLUoU

compensatory balance arrangements

oj JBve { M BpAoU

double account form balance sheet

|Bi n
M BpAoU
special purpose balance sheet

array

BjAj
U , A KUoU
SBnj KUoU
originator
k
U ,kjKUoU
customs clearance
o pA }ioU
wnpBM kM }ioU
collocation arrangement kM

cleard without examination (CWE)

( ) iAj o~ S] }ioU

clearance for home use
customs cleared

o pA k{ }ioU
internal traffic
iAj jjoU
substantial doubt
wBwA kjoU
professional skepticism
Aoe kjoU
nAj n oM BjAj woU

k{MyQ BpAoU
proforma balance sheet

(AvB) LU BpAoU

balance sheet comparative

(RBeA pA uQ) k{ kU BpAoU

adjusted balance sheet

SB AnAj jB~T A BBM U BpAoU

conglomerate financial statement Th
~dU pA uQ U BpAoU
consolidated balance sheet after
acquisition

o BpAoU ,U BpAoU

consolidated balance sheet

plotting the data

balance sheet

BM RBB kBwn Ake M AoM UBB koU

UBLwBd Bxn  pA jBTwA

(statement of financial position)

tax avoidance

classified balance sheet

B S Rn ,BpAoU
k{ kML BpAoU

nAkMBve Be B BkoU
accounting gimmicks or tricks
promotion, upgrade

BUnA ,oU
employee class promotion AknB oU
appreciation of value
xpnA oU
(S nj) yAqA , oU .qU yAqA , oU
increase reduction, rise (in price)

kz kML BpAoU
unclassified balance sheet

( o B nA BM) o BpAoU
balance sheetproforma
false balance sheet

JlB BpAoU
B L B BpAoU

pre-closing balance sheet

88

B RvU

SiAjoQ MB nj jBwA vU

documents against payment

RAoM L MB nj jBwA vU

documents against acceptance

T o n ,jo kk{
oU

boom (to)

To n ,jo kk{ oU

price increase
S oU
(S nj yAqA) S oU
increase in price

RAoM L MB nj jBwA vU

doucments against acceptance

~ B jBzQ vU

S qU oU
appreciation depreciationand
horizontal combination

SwAijAj vU
nBM kMpB] ,z vU
voluntary liquidation
nBTiA vU

A KoU
combination
TwQ M ,KoU
product mix
kU KoU
manufacturing mix
SiBw KoU
BMBve (nBTiBw) KoU

(voluntary winding-up)

accounting construction

submission of the tender

submission of a claim
lashing

B{n pA LoU BM nBTiA vU

integration voluntary settlement

(Bow SiBw) Bow nBTiBw ,Bow KoU

capital structure (financial structure)

extinguishment of debt, early

kM vU
kwnow nj kM vU

settlement of debt on time

koi xn M BSo{ KoU

purchase method
evidence mix

settlement by abandonment

kA{ KoU
vertical combination
j KoU
combine
jo h ,jo KoU
least-cost combination q oT KoU
financial mixture
B KoU
product (production) mix ~d KoU
inverted scale
t KoU
nB\U BkeA KoU

settled, cleared

k{ vU
legal settlement
B vU
~ e ,jo c ,kzhM ,jo vU
settle
jo
liquidate jo k ,jo qnA ,jo vU
winding-up
So{ dA B vU
settlement of a credit
nBLTA vU
credit facilities
(nBLTA) nBLTA RvU
MBT nBLTA RvU

business combination

swap credit facilities

foreign currency exchange

bank facilities

re-exchange

solution

eAn ,(SiAjoQ ,vU)

k pA yQ vU
clear, pay off
jo JBve vU
settlement
kM qnA ,(JBve) vU
settlement of claim
RnBvi vU
RBLB pA jo o
o \T nj vU
defeasance

BM RvU
(no ) n RvU

emergency facilities
financial facilities

kw B Sd kFU ,kw \vU

authentication
capture (to)

To ,jo ohvU

prospective basis
kC Bnj M ovU
translation, foreign
kLU ,pnA ovU
exchange, foreign currency coversion,
conversion of foreign currency

pnA kLU ,pnA A ovU

(pnA) jk\ ovU
pnA fo ovU

translation of foreign currency

B RvU

cash conversion

k ] ovU

89

AjA B 
U M ~U

economic substance

existing facilities

professional consitituencies

facilities and limitations

jB~T A RzU
Aoe BjB ,Aoe RzU

nAmBow \ jB\A ,UoQ zU

portfolio construction
capital formation

j] RvU
BSjkd RvU

(jBeC M oAj M) q kMvU

pro-ration of costs

Bow zU
k{ zU
UAnjB BzU
koi o pA KeB~U

purchase acquisition

jBeC M ,oAj M) oTz q kMvU

pro-ration of joint costs
(kU
prorata
SLv M vU
proration
jo SLv M vU
jqTwj (}~hU) vU

friendly takeover

allocation of wages

encourage
export incentives

progression
progressive

j] RvU

affirmation,

BTwj KeB~U
(wk B jk) kB~U
kB~U
(kFU) k~U

simple allocation

jBw (}~hU) vU
nBMow jBw (}~hU) vU

simple allocation of overhead

confirmation, certification, verification

allocation of

ratification

K~U ,k~U
certification, certificate
(A ) k~U
yAqA kFU B k~U

resources, resources allocation

increase endorsement

proportional to recorded amount

decrease endorsement yB kFU B k~U

possession

o~U
BAnAj o~U
jo co~U
(vU) ~U

alienation of assets
specify

settling, settlement, clearance

RBLB j ~U ,JBve ~U

clearance

k{ SLY L BM KwBT }~hU xn ,vU

allocation, appropriation apportionment,

jo vU ,jo {ow ,vU

overhead appropriation

eAo M nBMow (jo {ow) vU

appropriation of overhead to processes

oAj M q (jo {ow) vU

appropriation of cost to departments
gain (profit) sharing
prorate cost

settle up

jo JBve ~U

dA B JBve ~U

settlement of account on dissolution

jw vU
q jo vU
q }~hU ,q vU

cost appropriation, cost pro-ration, cost

assignment, cost allocation

liquidation of a company

So{ ~U
nAmBow B FU RB~U

MB (}~hU) vU

oAj M nBMow Bq vU
appropriation of overhead to

financing and investment decisions

department

pricing decisions

risk increase

dividend decision

problem delineation

nAmS RB~U
jw vU M Mo RB~U
AjA B  U M ~U

keep-or-drop decision

oi kkzU
(Fv)  BM cozU

legal formality
customs formalities

B RBozU
o RBozU

90

BU

q ka M ~U

commercial guarantee

nB\U
U
secured by mortgage
n
U
BTwj vo ,kw
U

q ka M ~U
multi-alternative decision
financing decision

B FU ~U
o AnA qB] ~U

accommodation endorsement

|Bi Ao{
U

bond-refunding decision

representation and warranty

export credits guarantee

nB]A B koi ~U

RAnjB
U

department (ECGD)

decision to buy or lease

decision makers

implicit guarantee

U
gv MB o
U
product warranty
(kU) jnCo
U
T{Aj SA ,TiBw ~ ,jo
U
irrevocable guarantee

secure

Bko~U
BpBwoM Bko~U

external decision makers

Bko~U ,BpBw oM Bko~U

(BpBw nj) iAj nB\U keA pA ZnBi
internal decision makers

WBY }h{ k
U

decision making

third-party guarantor

nB Ao]A B
U

~U lBhUA ,o~U
B FU AoM o~U

funding decision

performance bond letter of guarantee

nB B\A ve B
U

T BU o~U
tactical decision making

performance bond guarantee (P.B.G)

interest-rate guarantee
unsecured
loan collateral

oM fo
U
kz
U
A BY ,A
U
kCnj q
U

matching concept of cost and income

kCnj BM q MBU

Aoeo o~U
dysfunctional decision making
financial decision making

B o~U
B i ~U
approval of the budget
]jM K~U
approval, confirmation,
kFU ,K~U
crucial financial decision

authorization, confirm

matching of cost with revenue

reconciliation

BpAoU K~U

BMBve LU

approval of the balance sheet

(reconcilement) of accounts

Aok eqAe K~U

k Apn LU

approval of the directors remuneration

daily cash reconciliation

specific authorization

comparative

disapprove

(AvB) LU
kCnj pBwoz ,{Q ,Q oU
laundering
ozB
market equilibrium
nApBM jBU
balance sheet equation
BpAoU jBU
(S BvU) S jBU
price equalization
co-operative, cooperative

BU

process map
conflict of interest

|Bi K~U
jo K~U
kAo o~U
B jB
U
BM B jB
U

potential conflict of interest

money back

SiAjoQpBM
U
o{ k kM
U

unconditional guarantee

 RAoU ,k{ qnBoM RAoU

ad valorem tariff

xpnA BL oM oU
kMoU
d]oU oU

tariffication

tariff preference, preferential tariff

91

oiFU \U

leading and lagging

oiFU \U
(k{M) nBM Bpn jAkU

number of days of sickness

authorized stock

pB\ w jAkU
A \e ,A jAkU

protection tariff

TBe oU
seasonal tariff
~ oU
customs tariff
o oU
mixed tariff
Th oU
preferential tariff
(d]oU) pBT oU
tariff peaks
oU oX Ake .BM BoU
RAjnA rnB{ nw ,B A oU
import surcharge
optimum tariff

bargaining tariff
import tariff

initial sample size

closing adjustments

BTTiA RkU
B Bw BBQ (RBeA) RkU

year-end adjustments

RBme (RBeA) RkU

adjustments and eliminations
prior years adjustments

M oU
pBa oU
(UAjnA) o oU
o oTz oU

L Bw RkU
 TwA kU
nApBM (xpnA) S BM kU

depreciation adjustment

marked (of marking) to the market

debt adjusting

kM kU
Tn xo B k{ BU BM kU

common customs tariff

jo U ,jo oU

. oU
problem definition
v oU
cost definition
q oU
U SBe ,onB Ski nB
TA ,U

cost of sales adjustment (COST)

lay off, vacation

price level adjustment

define

general definition

shut down of factory

lock out

BinB U
(BonB wU) BinB U
(kz nB pA Swj) nB U

cessation of work
abandon operations

RB jo U
shut-down, holiday, day off
U
RB  U B U
abandonment of operations

({B ,nB ,BinB ) k{ qnBoM U

B BMBve kU
adjustment of final accounts

Q xjo nj Bow kU
monetary working capital adjustment

S cw kU
modified
k{ o
kk\U ,k{kU
modification of terms
Ao{ kU
marking
T{Am S ,kU
seasonal adjustment
~ kU
price adjustment
S kU
haircut
nAjBM AnA xpnA jo kU
readjustment
jk\ kU
j] kU
inventory adjustment, stock adjustment

planned shut down

abeyance

UM ,U
BA ,pBvM ,wBwA RAoU

improvement = betterment

nAjA
RAoU ,k{ qnBoM RAoU

planned maintenance

pnA ovU pA {B kU
translation adjustment
unadjusted
tariff

kz bA ,kz kU
oU
(B nk B jn) knAjpBM oU

prohibitive tarrif

92

nAjBM AnA xpnA U

tax liability

AoyQ RAoU

UBB (kM) kU
promise to pay
SiAjoQ M kU
undertake a payment
jo SiAjoQ kU
transit bond-note
SqAoU kU
fixed obligation
SMBY kU
BTeA kM ,BY kU

preventive repairs

secondary liability

ordinary repair

stock subscription
underwrite shares

Bw koi kU
jo Bw koi kU
jAjnAo koi kU

negotiated underwriting

kU ,nBLTA FU ,(RAkU ] nj) kU

incumbrance(s)
q
warrant for payment SiAjoQ (nTwj) kU
capital commitment
ABow kU
BkU ,kU M Mo ,kU

AoyQ RAoU
B  wBwA RAoU ,L oTo RAoU
jo qB] B A RB U qTv
extraordinary repairs
/j{ AnAj
overhaul,
jBA oU B wBwA oU
major repair or extraordinary repair

jB oU
repair and maintenance S{Ak oU
generalization
jAj U
dept-equity swap
Bw BM kM U
audit rotation BwoMBve yioa (U)
(pBw) pBvM U
replacement and betterment

nB o{ U
postponement of inception
commitments, obligations,

deed of convenant

liabilities, encumbrances

consideration

ApAMB ,Y , ,kU
B kU
contract obligation
jAjnAo kU
price undertaking
S kU
short-term liability,
Rk BU kU

lease obligations

short-term obligation

economic obligations

(RA)kU

nB]A RAkU
ABow RkkM AnB]A RAkU

legal obligation

capitalized lease obligations

ABow nB]A RAkU

obligations under capital lease

warranty deed

jB~T A RAkU
primary obligation
A A RAkU
long term commitments Rk kM RAkU
secondary obligations
BY RAkU
specific commitments
|Bi RAkU
government obligations
Sj RAkU
employers liabilities
BonB RAkU
obligations outstanding
 RAkU
o AnA nj Znk RAkU

quasi-loan

covenant of equal coverage

B kM ,B kU
financial liability (obligation)

ABow ZnBh kU
commitments for capital expenditure
remaining obligation

j] kU
letter of commitment, warranty, BkU
written undertaking

BkU
oz (A) kU
nB
TA jn ZnBh  o ,kU

cash commitments

k RAkU
BTeA BkM RAkU

commitment
joint bond

oTz SB B kU
BwBwA tBwA oM w o wA xpnA U
par-value capital stock
So{
valuing securities
nAjBM AnA xpnA U

commitments and contingent liabilities

obligations and duties
repurchase transaction
obligation

B RAkU
koipBM kU
kM ,kU

93

koi RBU

So{ nApBM xpnA U

inflationary changes

nU RAoU
xjo Bow nj RAoU

working capital changes

seasonal variations

So{ nApBM xpnA U

market capitalization (market valuation)
asset valuation

~ RAoU
BwBwA jB RAoU

BAnAj xpnA U
nAkMBve nj xpnA U

accounting valuation

alteration of the articles of association

oj nB\U B M nB\U B pA jBTwA oU

jB Bw xpnA U
common stock valuation

brand switching

nB\U keA xpnA U

BjpBM Bw ,BjpBM omQoU

variablility of returns
conversion

mark up pricing

o B nj o~U ,kLU ,oU
jB~U Bw ,jB~U oU

random variation

change alter

business valuation

S yAqA U
k{ BU BM U

cost determination, cost finding

o ioa BL oM AnAj k{BU BM U

jo bA ,jAj oU
jLM S] AnAj oU

life-cycle costing
floating prices

alteration of asset for improvement

nAkMBve Bxn A nj oU

BT (SLXU) U
o nA e U

assessment of duties

change in accounting principles and

income determination

methods

wage determination

nAkMBve (B)jnCoM nj oU
change in accounting estimates
change in equity

SB e nj oU
B }Bi nj oU

incremental net benefit

Bow nj oU
alteration of capital, change in capital

(pnA) kLU fo nj oU
change in conversion rate
downturn
price-level changes,

q ow BM kn oU
BS cw oU

tier

nAjBM AnA kM L B (]nj) LUn U

B jAj B\A AoM KwB Bp U

market timing
price determination

S U
kjzU A BM jk\ U
declassified cost
~d
timing
kLBp ,Bp S U
experience rating
fo U
unitization
keA U
fix
S SLXU U
k{ BU BM U ,q U

changes in the price level

cost ascertainment

primary movement

costing production

A kk{ oU
{ oU
change Q jo joi ,jAj oU ,jo oU
alteration of the books oUBj bA oU
incremental
zAqA ,B , BU
exchange difference
ovU RBU
purchase discrepancy
koi RBU
change of occupation

kCnj U
jqTwj U

kU q U
nBBQ MBq ,jAjnAo q U

contract costing

o ~d q U
costing by-product

oTz ~d q U
costing joint-product

94

BA jw vU

delegation of responsibilitySv U

nB SM jqTwj RBU

shift differential

yzM B BU
demand for payment
SiAjoQ B BU
toMBve AoM M y{Q B BU

nB SM jqTwj RBU

carrying market
S RBU
price difference
S RBU
differential
BU ,S RBU
absolute difference
 RBU
permanent difference
z RBU
letter of intent (LOI)
BBU
detect
z ,wnpBM ,yTU
interpretation
ovU
accounting interpretation nAkMBve ovU
interpret
jo ovU
B .ATd ovU

insurancedemand for auditing

semantic interpretation

Ski B B AoM }h{ B BU ,B BU

demand, requirement

A (SwAinj) B BU
application (request) for loan
letter of application
elastic demand

AkhTwA B BU
yz BM B BU
nApBM BM B BU

market demand potential

inelastic demand

j pA Bw (koi) B BU
application for shares through broker

(RBAodA) RAoB ovU

interpretation of variances

tnM nj xomQ S] BSo{ B BU

oLU w ,SwnjB ovU

application for listing

misinterpretation

aggregate market demand

separation of accounts

nApBM  B BU
nBLTA yBz B BU
joint demand
oTz B BU
jo o ,jo dU ,jo LU

BMBve U
RAnBTiA e U

credit application

separation of rights and powers

split risks

RAoi U
oAj M BinB U

assume, bear
undertake

jo kU ,jo LU

nj w KeB B nBL)  kU
absolute priority
(K
approximate
hU ,KoU
approximation
LoU \T ,KoU
pU ,vU ,nBLTA vU

factory departmentalization
separate

jo Ak] ,jo U

kU
break bulk
R~d U
segregation of duties
B U
Th Bq U
sorter

allocation, apportionment,

separating mixed costs

appropriation, expertise, assignment

oTa ByhM M keA q\U B U

B kMv ,B vU

disaggregation

statutory apportionment

delegation of authority

M (Ank) qo Sj BkCnj vU

d TBA BSj

decentralize

general revenue sharing

BUk M ]jM Bw B B nj vU

phasing
oTM oT n
M oTBU
melon
B A jw vU

nBTiA U
oUBQ Bjn M nBTiA U

p\ ,q\U ,K~U ,nBTiA U

authorization
delegation of work
handover

nB U
jAj dU ,jo U

95

ow M ow U

name plugging
proprietorship
pure play
unitized cargo
compeletion

nB\U S B B nAoU
B U
~dU
dU
U
B BRn U

completion of financial statements

iAj BoT Sva jo U

completing the engagement checklist
supplementary

U
nAkMBve vU
unimodal
BU
information technology RBA rU
roQ nj o
kk\U MBpnA U
accounting technician

project evaluation and review technique

roQ L{ U
project network technique (PNT)

Tvw pC BU
system-testing techniques

k{ w ,BTB nj SnBz ,BTB vU

activity sharing
BTB nj
B tBwAoM nB vU
functional basis split

oj AnAqnB BM nAqnB v vU

give up
devise

BS L T oUB vU

keA ka B j M BpBw keA vU
divisive reorganization
BAk] nB\U
fault
o~U
SABM me Rn M KU
material omission
trade fraud

nB\U KU
UBnAkU KU
B So{  M SwA  So{ nj KU
corporate fraud
k{BM C
throughput scam xpAjoQ So nj KU
S ] BS nj KU
procurement fraud

pricing and extension fraud

MBpnA BU
evaluation techniques
program

k{ w ,BTB nj SnBz ,BTB vU

internal fraud

BpBw nj KU
ABAn KU
nAjoM ,jBTwAw ,KU

computer fraud

BoM wnoM MBpnA BU

evaluation & review techniques (PERT)

BoM dU q\U BU
program analysis techniques
consolidation techniques

U BU
quantitative techniques nAk BU
iAj oT Tvw (M jBTA) oM U
reliance on internal control

S A e BM U
consolidation with minority interest
one-line consolidation

owU U
multi-stage consolidation Aeoka U
~dU gnBU nj U
consolidation at acquisition date

~dU (gnBU)  nj U

consolidation at acquisition

ow M ow U

line-by-line consolidation

deception, fraud, fraudulent

non management fraud

Toko KU
employee fraud
AknB KU
cheat jo nAjoM ,jAj Ko ,jo KU
customs fraud o hU .o KU
B S U Rn M SwA LU
nAkoi Bp M k{ BwnA
quality substitution
potential dilution

BM U
cost down expense
q jAj U
k{BU BM yB ,q U
cost reduction
satisfice

kTB n ,jM B ,BU

k BU
group assignments
o BU
evolution
BU ow ,\nkU BU
recur
T{Aj nAoTwA ,k{ nAoU
major duties

96

kSBe Bo{ ,TBe  AU

bond discount

nAjBM . o AnA qU
BM hU ,BM q ,BM qU

bank discount

]n e kM qU
discount without recourse

UC BkCnj qU
discounting future earnings

(jnCnj pn xpnA M) k{ qU
discounted

TBnj jBwA (jo ) qU

discounting notes receivable

k{ qU k AoL] ,] xjo qU
discounted cash flow
rediscount

jk\ qU
compound discount
Ko qU
adjustment, setup
kU ,bA ,
U
draw up a declaration BnBA jo
U
/ fill in the declaration

u\Rn jo
U
draw up a process verbal
regulate

jo RAno ,jo
U

dU AoM BnBM jk\
U

re-consignment
martingaleBp Bnj KveoM ojB U
metric ton
ton

( 2204.6) oT U
( nAq jB) U
S pe nj zhM U

Bw U

consolidation of shares

Bw U
consolidated
k{ U
full consolidation
B U
consolidate
jo U
proportional consolidation KwBT U
proportionate consolidation
Lv U
evening up
pn B nj B jo BU
wholly owned
SB BU
price discrimination
S qBU
market tendency
nApBM BU
bias
ow ,K~U ,ow ,BU
extension of credits
RAnBLTA kkU
renewal of a lease
nB]A jAjnAo kkU
(pBwowjnj) nAjv A kkU
troubled debt restructuring

nAk jBwA qoU

centralization of records
centralization of data

RBA qoU
nA qoU
devolution
AjpqoU
centralization
AoqoU
taking possession
U
repossession
BY U
repossess
jk\ U
T{Am VnA M ,S w M B U
centralization of affairs

bequeath

jo U ,B jk\ U

diversification across industry

repossession of goods

xoTv ,So{ BSB M kzhM U

diversification
BSB Aj jAj
variety of accounts
BMBve U
~d U

possessive

product variety, product diversity

sole

jo ,nB~dA ,BU

agreement by arbitration Se BM AU
voluntary arrangement BkM ow oM AU
collective agreement
] AU
kSBe Bo{ ,TBe AU
protective convenant

U
revaluation alternation MBpnA kk\U JBU
2240 BM oMAoM) kM U ,( 1027) nqM U
long ton
(kQ
imprest cash (fund)
AjoAhU
pnA xpnA wn qU
exchange devaluation
fail (to)
discount(ing)

jo SA ,jo qU

qU
TiAjoQ jBwA qU

discount on notes payable

97

nAkMBve BjnAkBTwA Ao]A BU

binomial distribution
probability distribution

nBC pU
RBTeA pU
RoY A pU

initial distribution of wealth

kCnj A pU

Se nj  AU

arbitration agreement

Se nj AU
non-compete agreement SMB n k AU
sales agreement (contract)
xo AU
oz xo AU
conditional sale agreement

initial distribution of income

income distribution

kCnj pU
T{BLA A] j pU

cumulative binomial distribution

distribution of dividend
conditional distribution

Bw jw pU
o{ pU
q A pU

RoY nj k{ w jAjnAo .AU

share-the-wealth agreement
contractual agreement

jAjnAo AU
AnBL BM ~U (nAk nAo ) AU

scheme of composition
occomodation

functional distribution of cost

nAo ,kBv ,AU

agreement
BSA ,AU
B kw ,B A ,BAU

distribute

contract note, charter

jo pU
(oM ,Bow ,jw) jB pU

physical distribution

oTz JBve BAU

joint account agreement

(] ,kCnj ,q) KwBT pU

pro rata distribution

 RBLYA AU
proof beyond a reasonable doubt

redistribution

jk\ pU
jAkU , nqM B pAkA ,o pU
sampling distribution
nj A
oAj M q pU

SiAjoQ nj BM BAU

potential ability to pay

SiAjoQpBM nj ko A BM BAU

potential ability of borrower to repay

departmental distribution of cost

earning potential

{ow ,Bq }~hU ,q pU

nBMow jo

earning power

cost distribution, expense distribution

operating capability

(vU MB ) ,jw vU B pU

distribution
development, expansion
external expansion
internal expansion
economical development
develop, expand

wU
oM pA wU
nj pA wU
jB~T A wU
jAj wU
TB wU

under developed, undeveloped

blanket recommendation

 U
nAkMBve BjnAkBTwA Ao]A BU

statement of recommended practice

(SORP)

kCnj Kv BM AU

nCjw Rnk ,j jw AU

UB AU
financial capability
B AU
cost efficient
q o
pA omQ]U
justify
jo ]U
kwn o ]U ,woMBve o ]U
audit brief
lodgement

joPw ,jU
infation
nU
inflation
n U
deflating
AjpnU
galloping inflation
jBe n U ,kMBT{ n U
hyperinflation kk{ nU ,ThvB nU
demand pull
B BU yAqA pA {B nU
inflationary
nU

(AjB] AM  e jBdUA =) oU

98

woMBve BU

nApBM S M }BiB kU
gross national product at market

A S M }BiB kU
gross national product at factor
actual production

A kU
]jM BM vB nj A kU

actual production versus budget

(Bw ,B ,T ,pn ,SBw) o kU

production per (hour, day, week, month,
year)

B w M AnAj TiBw B kU
built by owner
manufacturing

SiBw ,kU
BQBBQ ,oUBU
k{BU BM BM kCnj oUBU

off-setting

offsetting cost with revenue

clearing

(BM BTA ) oUBU

counterfoil (check)
a U
check stub
a xwU
dividend stripping
Bw jw pBwU
procurement
jo Ao ,nAkU ,U
prepare
jo U
xnAq nBzTA U
preparing and issuing report

B BUn
U U
compilation of financial statements

BnBA jo
U U
prepare a declaration

~U nF wU AA pA Two U
estate accounting

(AjB] AM  e jBdUA =) oU
TIR (international road transport
union IRU)

woMBve BU
audit recommendations
deregistration

B BjAkn SLY  U
(SB k)  U
technical insolvency
 U
cessation
nB\U RB  U
actual insolvency (SiAjoQ nj)  U
absolute insolvency
B  U
SiAjoQ nj AUB ,k T{Ak , U
insolvency
BkM
cessation of learning
ojB  U
foreclosure
AA L ,AA  U
L ,o] , U
inactivity

seizure, attchment, stoppage

foreclose

n jo L . U
confiscate (to)
(jo L ) jo  U
BjAj e o pA ,AnAj o~U  U
impound
bankruptcy trustee

Tv{n SU
LA kU

mass production, large scale production

primary production

A kU
over product (LA kU) pAkA pA yM kU
net domestic product iAj }Bi kU
marginal net product
B }Bi kU
wA So cw nj kU
capacity-level production
job production

(AB) jqnB kU
(B ) jo kU
reproduction
jk\ kU
national product
~d (kU)
joint production
oTz kU
expected output
nB
TA jn kU
A S M iAj }BiB kU
produce

gross domestic product at factor

AnAj }BiB kU
gross domestic product (GDP)

}BiB kU
gross national product (GNP)

V
kML RBeA ,kML kk\U SLY
reclassification entry
amendment entry

(eA) dd~U SLY

BTTiA kU SLY

closing adjustment entry

accrual entry

kU SLY
kme SLY
posting to T-account T { M JBve SLY
BMBve SLY
eliminating entry

posting to accounts, entry in accounts

summarizing entry

k{i SLY
perpetual entry
Aj SLY
perpetual inventory B j] Aj SLY
JBve oUBj nj SLY
entry in book of accounts
journalization

Bpn oTj nj SLY

date of entry
(oUBj) SLY
post entry
(B B\A pA uQ) oTj SLY
gnBU KUoUM Bpn oTj SLY

beta stationary

BTM Ko jM SMBY
continuous, constant, fixed
oTv ,SMBY
fixed
() SMBY
recorder, registar, reliability
RBLY
stability
nAkBQ ,RBLY
onBM AkU ,TiA SBn ,(n) RBLY
consistency
(n RBLY)Bxn
dividend stability
Bw jw RBLY
functional fixation
jo RBLY
stability of price
S RBLY
oTj nj SLY ,o ,jnA , ,UnC ,SLY
entry
monthly closing entry

BB BTTiA SLY
remote job entry
nj An pA SLY
registering of deeds
jBwA SLY
land and deed registry  A jBwA SLY
oTj BLT{A ,BLT{A SLY
clerical error
incorrect entry

() BLT{A SLY
(kU) eA SLY

chronological entry

(JBve) oj SLY

adjusting entry, correcting entry

dual aspect entry, double entry

double entry,

(Mj) oj SLY

Bpn oTj nj eA SLY

adjusting journal entry

book-keeping by double entry

daily time records

daily entry(log)

prime entry

Apn SLY
day by day entry
pnMpn SLY
record
jo oTj SLY ,nk ,MBw ,SLY
simple entry
(o ) jBw SLY
time-keeping nB RB A SLY ,nB RBBw SLY

original entry
debit entry
credit entry
closing

Apn nB RB A SLY

A SLY
 oTj M  ,A SLY
nBkM SLY
nBBTvM SLY
S BMBve TvM SLY

koi ApAMB ,B Y

100

xnBw SLY

import order registration

xnBw SLY
registration of companies
BTo{ SLY
registration of trade
nB\U SLY
mark, trade mark registry
covering entry

B SLY
(nBBTvM MB nj nBkM) MBT SLY

offseting entry, contra entry

Ko SLY
compound entry, combined entry
corresponding entry

(jB) MBz SLY

portfolio entry
nAjBM AnA j] SLY
register
SLY ,kBwn SLY M ,jo BSLY
adjusted entries
eA BSLY
BLT{A cd~U ,eA BSLY
correcting entries, adjusting entries

(BMBve TvM n
M) Bw A BSLY

annual closing entries

woMBve kU BSLY
audit adjustment entries
altered entries

k{ bA oU BSLY
self-balancing entries
pAoU ji BSLY
book-keeping entries
nAjoTj BSLY
two-line entries
owj BSLY
gnBU KUoU M Bpn BSLY
chronological records

SLY ,BJBve TvM M Mo BSLY

BTTiA
closing entries
accrual costing

kU xn M Bq SLY
,Bpn UnC (B ) jB ,B SLY
article
\ B Bpn nj B
social wealth
BT]A RoY
stock of wealth
T{BLA RoY
initial wealth
A RoY
national wealth
RoY
terminal wealth
B RoY
koi ApAMB ,B Y
purchase consideration

Z
oe S ,oe BB]
professions position

qB]
replacing, replacement, substitution
debt refunding

kM AnA qB]
o AnA qB]
U ,qB]
RAjnA qB]
RnBvi AoL]
me ,SAo ,AoL]

bond refunding
replacement
import substitution
award of damages

product launch

nApBM nj ~d TiAkA B]
handling of goods
B B\MB]
transposition
jAkA T{ B\MB]
rotation
B U ,B\MB]
plant rearragement
RC{B B\MB]
collective
] ,B]
dU jn nBC B]
universe, population
opulation of interest
accountants society

set-off, compensatory amount

o
jn nBC B]
AnAkMBve B]
Tv AnAkMBve B]

double-taxation relief

independent accountants society

equivalent compensation

economic community

compensatory

B
RBB AoL]
jB AoL]
(k AoL]) AoL]
B RBA pBwAk]

jB~T A B]
BQnA jB~T A B]

European economic community (EEC)

disaggregation of financial data

BoC wn AnAkMBve B]

,Bzo Sv U ,pBwAk]
separation
(jo ,BAk])
nAqnB vw nj BoTz JBve pBwAk]

american society of certified public

individual segregation

association of book-keepers

schedules of depreciation

affluent society

 TwA Ak]
woMBve RB kMBp Ak]

audit work schedules

tax (taxation) schedules,

UBB Ak]

accountants (ASCPA)
international

Bn B] ,o~ B]
potential substitution
BM zB]
BA ,qB]
premium, prize, reward, bonus

schedules of tax
tax tables
cost tables

AM AnAjoTj B]

(kU KveoM) kU qB]

UBB Ak]
q Ak]
Bn kC xpnA k]

future value of 1 rial table

production bonus

(Bw jw B\M w) w qB]

share bonus, share premium
export bounty

UAnjB qB]

102

(Bkw) knB o]

k{ qnBoM BSB Bp k]
planning calendar

Bn nj A Bv A  xpnA k]
present value table of an annuity of

TiAjoQ BMBve w k]
accounts payable aging schedule

TBnj BJBve w k]
accounts receivable aging schedule
payoff table

Bn nj A Bv
A xpnA k]

RAkB k]
AnAj jBTwA MB o k]

1 rial at beginning of period

Bn jB Bv A  xpnA k]
present value teble of an annuity of
1 Rial

Bn  xpnA k]
present value table of 1 Rial

life table of asset

investment

 TwA k]

nAmBow BTo k]

amortization (depreciation) schedule

opportunities schedule (IOS)

annuity table

vAv k]
BS k]
dU q\U (oMnB) k]

schedule of prices

A  TwA k]
loan amortization schedule
repayment schedule

SiAjoQpBM k]
Ko oM k]

analysis schedule

compound interest table

physical flow schdule

saving schedule

q xjo k]
schedule of quotations
B
k]
kU jBeC jB k]

pAkA uQ k]
ok M jBeC kLU k]

conversion table

equivalent production schedule

 xpnA M kLU k]

kU nAk k]
rate schedule, rate card
fo k]
kCnj oM RBB fo k]

present value table

income tax rate schedule

allotment schedule

quantity schedule

crosswalk table

}~hU k]
(RAnBLTA ,]) }~hU k]

oT ka M MAn kj Bz k]

BTeA k] ,MBU k]

correlation table

contingency table

over absorb

tariff schedule

ke pA yM Jm]
kU M nBMow (}~hU) Jm]

applying overhead to production

absorb

( A M) jo Jm]
Jm] ov ,kz Jm]
absorbtion of cost (expense) q Jm]
overhead absorbtion, nBMow (q) Jm]
underabsorption

oU k]
o oU k]

tariff structure / nomanclature

Bow kjzU Aq]A nj RAoU k]

xjo nj

schedule of changes in working

capital components

xjo nj Bow RAoU k]

overapplied overhead

schedule of changes in working capital

exemplary damages

(Swo nj) k] nj ,BoM qn ,k]

schedule
T{Am
aging schedule
kMBp k]
roQ Ao]A k{kLBp k]

heavy penalties
overhead crane
white-collar crime

knAjpBM Ao]
w Ao]
(owBM) w Yo]
(Bkw) knB o]

project schedule

103

(TiBw) ]

inflow of cash

k ] jn Bo]
k ] UC BBo] ,UC k BBo]

future cash flows

BXTwA k BBo]
exceptional cash flows

hU ,xq ,o]

offence

hU ,xq ,o]

cash in flows
jn k RBBo]
data flow
BjAj xjo ,RBA Bo]
]jM U eAo ,]jM
U Bo]
budget preparation process

B FU BTB pA Be k BBo]
cash flows from financing activities

BSiAjoQ nB] Bo]

current flow of payments

nAmBow k BBo]
investment cash flows

BSBnj nB] Bo]

current flow of receipts

L oTo k BBo]
extraordinary cash flow

cash out flow

positive cash flow

outflow of cash

SLX k BBo]
AnjB k BBo]

intermediate cash flows

(BSiAjoQ Bo]) Q Zoi Bo]

flow

k ] Zoi Bo]
Bo] ,xjo ,(TB) T{Aj Bo]
BjnAkBTwA kU wBw Bo]

B BvB) oMAoMB k BBo]

uneven cash flows
(SiAo
RB pA Be jn k ] BBo]

politicalization of standard setting

operating cash inflows

circulation

fine, penalty

o]
forfeit, penalty
SAo ,ABU ,o]
RApB\ ,o ,o] .o] ,o]

flow of goods

amercement, penalty

circulation of cost, flow of costs

k o]
cash penalty, amerciament (amercement)
amerce

jo k o]
SwQ n L RBq]

details as per attached sheet

partial

Tv ,q]
integral part
 q]
search
]Sv] ,jo \Tv]
joaalah, contract of reward
B]
counterfeit
]
forgery
KU ,] ,pBwkw ,jBwA ]
check forgery
a ]
collateral forgery
a ]
forge
jo ]
(TiBw) ]
forged, fabrication, counterfeit

(B) jBL (nL) Bo]

transaction stream

funds inflow

xjo ,Bo]
(~d) B xjo Bo]
] jn xjo Bo]
q xjo Bo]

transaction flow

B ,jBL Bo]
conciliatory
dB~ Bo]
free cash flow
jApC k Bo]
incremental cash flow B A k Bo]
cash flow
k ] xjo ,k Bo]
negative cash flow
 k Bo]
terminal cash flow
B k Bo]
k{ qU k Bo]
discounted cash flows
cash flow per share

w o k Bo]
nAkMBve RB nAj Bo]

accounting curved transaction

RBB pA L pA Q jn Bo]
pretax cash inflow

k ] jn Bo]
cash inflow, inflow of cash

kMQ ,o] ,kMo]

104

v]

selling license

xo (AoQ) pA]

land patent
p pA]
export licence
RAnjB pA]
trading certificate
Kv pA]
import licence RAjnA AoQ ,RAjnA pA]
globalization
k{ B]
rationing of exchange
pnA kMo]
kMQ ,o] ,kMo]

session, meeting

v]
meeting
\A ,v]
work prevention
nB pA o]
collection of data
RBA nC]
data gathering RBA BjAj nC]
collect savings
pAkAuQ jo nC]
proxy fight
BTB nC]
nBMow Bq nC]

rationing, couponing

collection of overhead costs

cross foot

] BdTA ,A ]
Tv nBAodA ]

direct labor total variance

totaling

kM ]
hash total
jBo ] ,nj ]
sum
] ,jo i ,jp ]
footing
j jp ]
jqTwj e Sv jp ]
adding the payroll
footing up

(JBve) j B Tw ]
(k{ ]) k{ ]

accumulative, cumulative
foot(ing)

j ]
\e joM BM S]) j ,A jo ]
cross footing, cross check
(TiBw
crosscast
B nA A jo ]
jo T{BLA ,jo ]
aggregate, collect

\ ,T{BLA ,TwQ M , AoT ,]

aggregate, total

y{Q SdU A k{M S]

main population under coverage
employed population

B{ S]
SBe ,L]
accounting aspects
nAkMBve BL]
counter-offer
jBzQ JA]
(nk) ] eAn ,JA]
aspect, feature

feasible solution
licence, permit

AoQ ,pA]

^
BAnAj kLU nj ,k ] xjo ioa
self-liquidating cycle
k ] M nB]
nAjnBLA B j] ioa

(KB ) { ,SB (nBTiBw) JanBa

activity format
SB
o
BL , nBTiBw ,o
JanBa

inventory and warehousing cycle

conceptual framework, theoretical

cash cycle

framework

k ] ioa
B BUn M Mo Bioa

financial statement cycles

o JanBa
]Twj jp Ba
abacus
Uoa
rotation of directors
Aok yioa
financing cycle
B FU ioa
SiAjoQ (koi) ~dU ioa
collective bargaining

transaction cycle

RB ioa
job cycle
nB ioa
revolve
kioa
waiver
BA ,o
o ,{Qza
open check
k{k a ,pBM a

uncrossed check
k{k a ,pBM a
JBveo pA BM nj pBwJBve ,pBMa

KU ,a o pA ] jo JBve M

kiting
BM RB nj
k{ BM a ,(k{ SiAjoQ) BM a
canceled check
bankers cheque, draft,

sampling frame

BM a

cashiers cheque

acquisition and payment cycle

SiAjoQpBM Bow ~dU ioa

capital acquisition and repayment cycle

kU xjo nj ,kU ioa

production cycle
audit cycle

woMBve ioa
payroll cycle
jqTwj e ioa
BnB jqTwj e ioa
payroll and personnel cycle

cheque

BM a
certified check k{kFU a ,BM a
ji k a ,k{
U a ,BM a
cashiers check (cheque)
BM
TzoM a
bouncing cheque, bad cheque (US)
unpaid cheque

TzoM a
ov S M k{SzoM a ,dM a
nonsufficient fund check
j]

~d o nj ,~d RBe ioa

product life cycle
purchase cycle
cycle

koi ioa
nAjA (] nj) ,nj ,ioa
xjo nj Bow ioa

working capital cycle

RB xjo ,UB nj ,RB ioa

operating cycle
sales cycle

xo ioa

106

nBM ka q ,nBM jAj B] ,nBM ka

woMBve BAn BTva

dM a

check without provision

dM a
jkv a ,dM a

audit decision aids

exchange check

U a ,MBT a
T{m Rk a
travelers check (cheque)
UoBv a
dM a ,jkv a

dishonour cheque, cheque without

stale cheque

found, crossed cheque

crossed cheque, dishonoured cheque

cancelled check or cheque

marked cheque, stamped

paid check

n a

cheque, enfaced check

(k{ BM) k{ a

overdraw a check

k{ SiAjoQ a
a { ,k{SiAjoQ a
TiAjoQ a
TvQ a
T{mgnBU a
] a
BM a ,a
jo Ae a

postal cheque
out-of-date check

perforated check (cheque)

forged check

cashed cheque

k{ k a
kzk a
cash cheque
k a
dishonored cheque
a
post dated cheque (nAjRk) nAjk a
toTwj nj B MB , Bo] nj Ba

check (cheque)

float

bearer check, check to bearer

uncashed (check)

bankers draft order cheque

order check
cheque in collection

MB o Ba

 a ,kz SBnj a

uncollectable checks

outstanding check

deposit checks

check received

cancel a check

BM M k{nAmA Ba
jo BM An a
jo AnA AoM An a

present a cheque for payment

jo Ae a
Bo] nj a
Be ] nj a

TBnj a
kw a
oz a ,nAjkw a

blank cheque (check)

voucher check (cheque)

k{ SzoM j] ov j M  a
SwA

(BMo) ~h{ a
personal (check-cheque)

rubber cheque

check drawn

/j{ T{ BTwj w M  a
cheque-in facility
multi-shift

TM ka
A pA Twj xo koi nBM ka

cheque drawn in favour of creditor

(kTw jAj) BTA  MB a

negotiable check

daisy chain

draw (a check)

scote

legal inspectors

JBve i Ja
qa LwBd ,nAk JBve ,i Ja

tally
stowage nBM ka q ,nBM jAj B] ,nBM ka

njB a
nBBTvM ] nj njB a

kz a
B tnpBM Sv a

(statutory examiners) checklist

B BUn Sv a
company accounts checklist

iAj BoT Swo .Sva

internal control checklist

b
xo M jw SLv ,jw {Be
profit margin

~d keA jw {Be

substantive

SA qBe
general accident
nB pA {Bo YjBe
work related injury, work nB pA {B YjBe

unit contribution

related accident

solvency margin

event

nBLTA k {Be
interest rate margin
jw fo {Be
profitability yield
nCjw (jpBM) Be
yield of sale
xo Be
yield of sale of asset AnAj xo Be
dominate
k{ [An ,k{  Be
corporate governance
To{ S Be
overheated
nU SBe
solvency case
nBvA k SBe
,A ,MBLe (JlB n) JBLe
bubble
(Bw JBLe) kLo
lock-up
Bow uLe
RBA pU Aj ,RBA nBzTA \e

jAkn , A ,YjBe
error cushion
BLT{A {Be
margin of safety (MS)
A {Be
margin xpnA RBU ,}BiB jw ,jw {Be
gross profit margin

}BiB jw {Be
xo {Be
segment margin nB\U yhM xo {Be
SnBz MB {Be ,xo {Be
contribution margin

contribution margin, sales margin, gross

margin, gross profit, ratio profit, margin
on sales
product line margin

extent of information dissemination

kU i xo {Be
total contribution margin  xo {Be
SLX xo {Be

money stock

positive contribution margin

Q \e
hU \e
kU kAqU \e

estimated volume

increasing volume of production

~d xo {Be
product margin contribution

 .Ko xo {Be

ovMow  nj (xo B kU) \e

composite contribution margin

break-even volume
volume
trade

}BiB xo {Be

B \e ,\e
RB xjo ,kTw jAj \e
volume

k{kTw jAj Bw \e
volume of shares traded

gross contribution margin

~d keA o xo {Be

contribution per unit

w , ,BA ,jw {Be

contribution (contribution margin)

108

BoTv oX Ake

xo \e

k{
U oTv Ake
guaranteed minimum pension

xo \e
sales volume = volume of sales

L MB jpBM fo Ake

nB
TA jn kU  \e

minimum acceptable rate of return

contemplated total volume

minimum wage rate

legal maximum reserve

jn SB cw ,SB nB
TA jn \e

expected activity level
nB
TA
actual volume
A \e
BinB (kU) A \e

maximum (Max)

actual factory volume

jqTwj fo Ake
maintenance requirement
j Ake
B TikA oX Ake
oTzM ,oX Ake
SiAjoQpBM nj oX Ake

maximum period of payment

o L MB vn oX Ake
allowance for sampling risk

confidence limit

jBTA ke ,BA ke
nBLTA w ,nBLTA ke
S yAqA ke
Ake
B TikA Ake

credit ceiling
limit up
minimum (min)

(S j) o L MB vn oX Ake
allowance for sampling risk (ASR,

legal minimum reserve

precision)

minimum variation

oU Ake
A nAmBow Ake

wealth maximization

RoY pBw oX Ake

profit maximization
jw pBwoX Ake
maximizing price
S pBw oX Ake
j] nAk cw oX Ake

minimum initial investment

pB\ Bow Ake

authorized minimum share capital

maximum stock level holding

k j] nAk cw Ake

e w oX Ake

maximum capacity
So oX Ake
kU keA kU So oX Ake

minimum level of cash holding

plant capacity

lower of cost or market price (value)

peak efficiency

CnB oX Ake

maximum efficiency
AnB oX Ake
maximize
jo oX Ake
nAmBow jpBM jo oX Ake

minimum efficiency

maximize return on investment

minimization of cost

upper ceiling salary

xo {Be jo oX Ake

minimum price

S Ake
nApBM S B k{ BU S Ake
CnB Ake
k{ BU BM jo Ake

cost minimization

k{ BU BM jo Ake
minimize

maximization of contribution margin,

qa jo Ake
k AoL] kB Ake

contribution margin maximization

compensatory balance

maximization of income

minimum benefits

kCnj jo oX Ake

BSjkd SBn jo oX Ake

constraint maximization

BoTv oX Ake

maximum pensions

BAq Ake
living wage, minimum wage
jq Ake
minimum pension
oTv Ake
TvzpBM oTv Ake
minimum old age pension

109

, oe

kCnj w
Ake oX Ake

exercise limit

nBTiA BA jke
misstatement bounds
BQ BM jke
precision limits
S j jke
woMBve Bkwn jke
scope of audit work

kCnj w Ake oX Ake

upper and lower income ceiling

nBLA nj j] Ake oX Ake

maximum and minimum stock
cut-off point

stratum boundaries

RBL jke

e ,kwn Aj ,{ Aj RB jke
scope

S{m MB ke ,BAke
upper error limit
BLT{A BM ke
odU BM ke
upper limit on misstatement

nAmBow BTo \ po ke

oUBM ,k{LwBd AodA Ko BM ke

AodA Ko k{ LwBd ke

boundary of opportunity set

computed

markup cancellation

upper exception rate (CUER)

yAqA me
TvMA BSo{ A me

debit limit

kM ke
S j BQ ke

intercompany elimination

kB BTA ,JBve me

Swo pA ,tnM nj So{ S
me
delist
jo ZnBi
jqA xpnA k B RB me

lower precision limit

elimination of non-value-added

cash limit

operations

limit move

write off

price floor

 S ,S BQ ke
oT BQ ke

lower control limit (LCL)

k SiAjoQ ke
S oU ke
nBLTA (i) ke

activity elimination

SB me
write of, delete, ommit
jo me
direct write off
Tv jo me
cross out
(jo jkv) jo me
k{Siw RBLB me

exclusion of subsidiaries from

pBMTw ,MyQ ,tke

profit goal
jw ke
tolerance jBp B  oU ke ,BA MB ke
efficiency point
CnB ke
limit down
S yB ke
j] (Aq) cw wT ke

consolidation

stock level average

abatement

fluctuation limits

write-off of bad debts

U So{ pA o BkeA me

credit line, credit worthiness

speculation

 B q] q me
k{ me jnA ,RBme
open outcry
n
e ZAoe
public auction
ZAoe
~U n
M xo ,ZAoe .xo ,ZAoe

dismissals

sales, clearance sale

auctioneer

nAmZAoe
}~hT ,Aoe

professional, practitioner
practice

,oe

S oU pB\ ke
Apn S oU pB\ ke

daily trading limit

optimum

M ,J ke
nB nj J ke
optimum stock level j] J ke
BA) nBLTA AnA A ,nBLTA (Aq) ke
line of credit
(nBLTA i
required quorum
p JB~ ke
credit limits
nBLTA jke
optimum work period

110

nB] JBve

insured account
account paid

k{M JBve
k{ SiAjoQ JBve
To{ M TiAjoQ JBve

inter-company account payable

nBBTvM JBve ,TiAjoQ JBve

account payable

~~hU nB , oe

profession

~~hU nB ,oe

professionalism
Aooe
departure
k~ ,k ,Sq ,Soe
BMBve LU nBC JBve
memorandum reconciliation account
hire purchase account

project account

roQ JBve
pAkAuQ JBve
Bw ,}~hU JBve

saving account

application and allotment account

(~U JBve) vU JBve

koi nB]A JBve

TiAjoQ jBwA JBve

notes payable account

TBnj jBwA JBve

notes receivable account

RkU JBve ,eA JBve

setteling account, settlement of account

adjustment account

unsettled account

funds account

kz vU JBve
k{
U JBve
 oTj RkU JBve

general ledger adjustments account

RAnBLTA JBve
cash credits account k RAnBLTA JBve
margin account
nBLTA JBve
nAqnB jq BoTz nBLTA JBve

adjusted account k{ (bA) kU JBve

general account

secured account

(kCnj) ~dU kU JBve

property account

overhead adjustment account

AA JBve
xo JBve ,k{nAm A AA
JBve

disposals account
SMBY BAnAj
SYAn nB~dA JBve

detail account

charge-and-dischage statement

acquisition adjustment account

nBMow kU JBve

profit appropriation

~U JBve
jw vU JBve

account, appropriation account

ABow TikA JBve

capital reserve account

Bp jw vU JBve

B TikA JBve

profit and loss appropriation account

legal reserve account

imprest account

client account

AjoAhU JBve
(BjAj wU)k{  U JBve

attached account

(BjAj wU) k{ U JBve

attacked account

BoTz BM JBve
kB kM JBve
drawing account
S{AjoM JBve
Bo{ BS{AjoM JBve
zero-balance account

partners drawing account

S JBve ,(BQBBQ JBve) oUBU JBve

offshore account

pooM JBve
kB kM ,k{TvM JBve

clearing account, compensation account

B BjAkn  MBve ,A SLY JBve

/k{ T C M Svh ]nBi

closed account
interest account

primary account
current account, running
account checking account

nB] JBve

oM JBve
TBnj oM JBve

interest receivable account

account diagram

nAj { M JBve

111

nBT xpnA nAkMBve

(oM B) jw BM nB] JBve

(oM B) jw BM nB] JBve

wn nAkMBve
certified public accountant

oLi nAkMBve ,wn nAkMBve

current account with interest

bank current account

BM nB] JBve
(jw) oM kM nB] JBve

certified accountant

pB\ nAkMBve ,wn nAkMBve

certified public accountant (CPA)

nB p\ AnAj wn nAkMBve

current account without interest

nB] BxpnA BM Bp jw nB] JBve

current cost profit and loss account

licensed public accountant

partnerscurrent accountBo{ nB] JBve

certified

branch current account

Sok wn nAkMBve

management accountant (CMA)

L{ nB] JBve
qo nAjA nB] JBve ,qo nB] JBve

nAkMBve TwoQow SdU  jB nAkMBve

junior accountant
/k nB k{nA
wn nAkMBve , nAkMBve

head office current account

public accountant

real account

k{me B Mm] JBve

absorption account

(Aj) e JBve

oTz RBki JBve

jBTA MB o nAkMBve
unreliable accountant

B toMBve ,B nAkMBve
statutory accountant

joint services account

expense (expenditure)
account charges account

RBLwBd Aj toMBve , nAkMBve

Zoi JBve

Bp jw i JBve

general accountant

profit and loss summary account

financial accountant

B nAkMBve
(oLi) }~hT nAkMBve
management accountant Sok nAkMBve
independent wn nAkMBve ,Tv nAkMBve

self-balancing account

expert accountant

permanent account

accountant = public accountant

master accountant, senior accountant

appointed accountant

J~ nAkMBve
qualified accountant Ao{ k]A nAkMBve
nj }~hT B o
KeB ,JBq nAkMBve
cost accountant
k{BU BM nAkMBve
tax effect accounting UBB nBYC nAkMBve
(KU nAkMBve ) nBTMA nAkMBve

senior accountant

creative accounting

independent professional accountants

accountant

k{nA nAkMBve
 nAkMBve ,k{nA nAkMBve

chief accountant

Tv (wn) AnAkMBve

independent public accountants

Aoe Tv AnAkMBve

lease accounting

nB]A nAkMBve
kjnB]A wU nB]A nAkMBve

lessor accounting
social accounting

BT]A nAkMBve
nBT xpnA nAkMBve

fair-value accounting

pAU ji JBve
Aj JBve
nAkMBve
k{nA nAkMBve

SeM nAkMBve
dishonored accountant

toMBve ,wn nAkMBve ,Aoe nAkMBve

professional accountant
jniv
oLi AnAkMBve \A
oLi nAkMBve
chartered accountant
q BTvA

112

Bnj ow nAkMBve

international

s xpnA nAkMBve

AM nAkMBve

accounting (multinational accounting)

s xpnA nAkMBve
equity method of accounting

advanced accounting

TozQ nAkMBve
(q]Mq]) dozU nAkMBve

detail accounting

nB] B{pnA nAkMBve

current cost accounting (CCA)
valuation accounting

push-down accounting

MB{pnA nAkMBve
variance accounting
RBAodA nAkMBve
B FU AoM nAkMBve

accrual accounting

accounting for public interest (API)

o So{ oTj xpnA kU nAkMBve

kU nAkMBve
,BT cw RAoU nAkMBve
nU nAkMBve

general price-level accounting

BS oU nAkMBve
accounting for changing price
detailed accounting

~U nAkMBve
inflation accounting
nU nAkMBve
jB~T A wU nAkMBve

BAnAj xpnA KveoM nAkMBve

current cost (value) accounting

hnBU BxpnA KveoM nAkMBve

historical accounting

SMBY koi Rnk Kve oM nAkMBve

constant purchasing power accounting

jonB KveoM nAkMBve

money accounting

economic development accounting

kU BL oM nAkMBve

kU nAkMBve
nAkMBve oe ,nAkMBve
private accounting
~i nAkMBve
nB\TwA BAnAj nAkMBve

accrual basis accounting

accounting for leased assets

current purchasing power accounting

manufacturing accounting
accountancy

BvA BAnAj nAkMBve

human asset accounting

S cw nj oU BL oM nAkMBve
price-level accounting

SMBY koi Rnk (BLoM) nAkMBve

k{ BU S BL oM nAkMBve
cost basis accounting

kCnj nAkMBve
national income accounting

jAoT nAkMBve ,oj nAkMBve

double entry accounting

Tj nAkMBve
government(al) accounting

BnAjo{ Tj nAkMBve
governmental and municipal accounting
behavioral accounting

nBTn nAkMBve
(nk) kCpn nAkMBve

accountingmodern

SMBY Q keA BLoM nAkMBve

constant money accounting

(k{BU BM) q BL oM nAkMBve

historical cost accounting
hnBU
program accounting
BoM nAkMBve
budgetary accounting A]jM nAkMBve
accrual cost
k{ BU BM nAkMBve
cost accounting
k{BU BM nAkMBve
T account
T { M nAkMBve
(rkA) KT A M nAkMBve
accounting as an ideology

qB] BnAmBow nAkMBve

accounting for replacement investments

o
pA  AnAj (M nAkMBve)
pB\ AnAj /k{BM xpnA AnAj ,xo

voyage accounting

admitted asset

Bnj ow nAkMBve

113

toMBve

Sv y\w nAkMBve

BvA MB nAkMBve
human resource accounting

Sv y\w nAkMBve
contemporary responsibility accounting

B MB nAkMBve
financial found accounting

Sv y\w nAkMBve
responsibility accounting

B cw nAkMBve ,B nAkMBve

intermediate accounting

eAo zhMjw nAkMBve

divisional profit accounting

k{kU k nAkMBve
monetary cash-basis accounting

B o{nAq nAkMBve
financial accounting and reporting
expenditure accounting

q nAkMBve
jnAkBTwA MB q nAkMBve

standard cost accounting

B
U BTo{ nAkMBve
partnership accounting
branch accounting

K{ nAkMBve
TvzpBM Beo nAkMBve

accounting for pension plans

(Sv bo RnB
) UB nAkMBve

activity accounting

hU MB q nAkMBve
estimating-cost accounting

nAkMBve
public accounting, general accounting

eAo MB q nAkMBve
process cost accounting

BA B nAkMBve
consignment accounting

venture accounting

SB nAkMBve
nB]A AkMBve
income account
kCnj JBve
account receivable
TBnj JBve
BTo{ M TBnj JBve
accounting for lease

SB nAkMBve
proprietorship accounting
financial accounting
tax accounting

inter-company account receivable

jqTwj JBve
labour account, wages account
general ledger account

 oTj JBve
bilateral account
LB]j JBve
MBpnA kk\U AoM oil JBve

B nAkMBve
UBB nAkMBve
TozQ B nAkMBve

advanced financial accounting

s xpnA oM TL nAkMBve
equity accounting

BjAkn oM TL nAkMBve
events accounting

investment revaluation reserve

xo RBhU AoM oil JBve

allowance for sales discount

Az RBLB oil JBve

bad debts allowance account

yB oil JBve ,MB{pnA oil JBve

valuation allowance account
xpnA
dormant (dead) account
k An JBve
auditor
toMBve

Sok nAkMBve
management accounting
managerial accounting

Sok nAkMBve
Bv) BjAj nA M Mo nAkMBve
forensic accounting
(BjAj
Bw BTo{ BT]A Sv nAkMBve
corporate social accounting
macro accounting
national accounting

nAkMBve
nAkMBve

114

B] woMBve

initial audit

Tvh toMBve
(|Bi) s toMBve
woMBve
Bw oiC woMBve

toMBve

auditor, public accontant

auditing at the end of the year

toMBve
principal auditor
A toMBve
forensic auditors
BjAj nA BwoMBve
pessimist auditor
MkM toMBve
(oM) oM toMBve

mandated audit

unbiased auditor

special auditor
audit(ing)

AqA . nBL]A woMBve

zhMoYA CnB Bd pA woMBve

(UC) kk] toMBve ,zB] toMBve

effectiveness audit

incoming auditor, successor auditor

compulsory audit
nAo A woMBve
woMBve oj B ,jnBLTA woMBve
attest audit
zhMnBLTA
horizontal audit
A woMBve
preliminary audit
A woMBve
BAn pA jBTwA BM woMBve

professional auditor

auditing around the computer

general accounting office auditor

Aoe toMBve
(}~hT) oLi toMBve
internal auditor
iAj toMBve
iAj wn toMBve ,oLi iAj toMBve
expert auditor

certified internal auditor (CIA)

RBLwBd Aj toMBve

joTv Aj BM woMBve

UBA BTvw wn toMBve

extended audit scope

certified information systems auditor

audit

wnoM ,MpBM ,woMBve

S BM woMBve
high-quality audit
BM S BM woMBve
program audit(ing)
BoM woMBve
Bod nM woMBve

(CISA)

quality audit

company auditor

confidential audit

unreliable auditor

BAn  M woMBve

So{ toMBve
njB So{ toMBve

parent company auditor

jBTA MB o toMBve
unqualified auditor

computer-assisted audit

|Bi n
M woMBve

Se k B toMBve
L toMBve

predecessor (previous) auditor

special purpose auditing

general auditor

project audit

tax auditor

post-audit review

 toMBve
UBB toMBve
authorized auditor (wn) pB\ toMBve
Tv toMBve

postaudit

external auditor, independent auditor

roQ woMBve
kwn B\A pA uQ woMBve
B jAkn pA uQ woMBve
(A)BpAoU woMBve

balance sheet audit

conversion audit

RAoU woMBve
(~) ~U woMBve

long form auditing

comprehensive audit

independent auditor

Tv toMBve
AM Tv toMBve

independend international auditor

]nBi toMBve ,Tv toMBve

external auditor = public accountant =

B] woMBve

certified public accountant

115

Tv woMBve

performance audit

jo woMBve
Sok jo woMBve

management performance audit

operational audit(ing)

UB woMBve
 woMBve

present audit, current audit

(B RAno L) B woMBve

o Ao B B] woMBve

oAo B B] woMBve
UB woMBve ,bo Ao]A e woMBve
post audit
BroQ
specific audit
|Bi woMBve
SA BM i woMBve
vital importance audit
internal auditing

statutory audit

RB pA L woMBve

effective internal audit

pre-audit, pre-auditing

Bw A nj woMBve

Zoi pA L RnB
,L woMBve

auditing at intervals (throug the year)

pre audit

(no) Anj woMBve

q CnB woMBve

expense efficiency audit

periodic audit, repeated audit

governmental auditing

nj q oT BM woMBve ,CnB woMBve

efficient audit
Bp oTBU
woMBve ,zhMoYA CnB woMBve
efficiency-effectiveness audit ]o
auditing, to audit
jo woMBve
(qn M)  jo woMBve
detailed auditing

Tj woMBve
computer audit
BAn woMBve
zBpC RBA BM ABAn woMBve
audit test deck
joint audit

oTz (kwn) woMBve

SBn woMBve
qLw woMBve ,dSvp woMBve

compliance audit

environment audit (green audit)

general audit (auditing)

 woMBve
financial audit
B woMBve
tax audit (auditing)
UBB woMBve
SBn B woMBve
financial compliance audit
risk-based audit

iAj woMBve
zhMoYA iAj woMBve

vn oM TL woMBve
Tvw oM TL woMBve

systems-based audit

(Bw ) Bw M Bw woMBve
annual auditing, yearly audit
previous years audit

L Bw woMBve
annual audit
BBw woMBve
audited
k{ woMBve
proper audit (kBM `Ba) cd woMBve
CnB jB~T A o woMBve
economy and efficiency audit

iAj BoT Tvw oM TL woMBve

B BRn woMBve

system-based audit

financial statement audit

limited audit
jkd woMBve
BRn o
nBA v woMBve
primary auditor
U
BT]A BTv woMBve

jnBLTA woMBve ,B BUn woMBve

attest audit, financial audit, statement
audit

social responsibilities audit

, toMBve ,Bw  woMBve

AnjB woMBve

external auditing

interim audit (auditing)

Tv woMBve

(kCnj MBT JBve) kCnj kB JBve

Bp jw Rn ,Bp jw JBve

116

Tv woMBve

independent audit

Tv woMBve

profit and loss account, income

(auditing), external audit

statement

continous audit

gain or loss account

forensic audit

Bp B jw JBve
~h{ JBve
branches account
K{ JBve
branch account
L{ JBve
o AnA o JBve
personal account

premium on debenture account

share premium account

Bw o JBve

= paid-in surplus

oTv woMBve
BjAj jnA woMBve
ad hoc audit
s .jn woMBve
engineering audit
wk woMBve
incomplete audit
BUB woMBve
(BUB) } B woMBve
imperfect auditing

(KwBB) B B woMBve

inadequate auditing
first (initial) audit

k j] JBve ,k JBve

cash account

Tvh woMBve
kz woMBve
woMBve
B woMBve
j] (woMBve)
A k woMBve

unaudited
modern auditing

Bo (JBvdUn) JBve

deficiency account or statement
creditors account

nBL JBve
containers account B e o JBve
kB JBve ,B JBve
agency account

A]jM jo JBve
budgeted account trade
inactive account

Bo JBve
active account
(nAj xjo) B JBve
final account
B JBve , JBve
k{ bA jni JBve
altered account
cost account

k{ BU S JBve
(BQ q JBve) BQ k{ S JBve

final audit
existence

primary audit objective (VFM)

monotonous auditing

SiA woMBve
pn oiC BU k{ SLY JBve ,kCpn JBve

up to date account
fictitious account
false accounting
cooking account,

(A) TiBw JBve

pBwJBve
pBwJBve

manipulation of accounts
cooking the books

jo pBwJBve

KU BM ThC ,ozB pBw JBve

fraudulent, manipulation
deposit account

contract cost account

house account

nAqnB JBve
consignment account
BA B JBve
,anBP BJBve ,k{ B JBve
integrated account
TvL BJBve
MBT JBve ,kB JBve

bank deposit account

contra account, absorption account

rule of thumb

(kCnj MBT JBve) kCnj kB JBve

contra-revenue account

joPw JBve
BM joPw JBve
nAkj joPw JBve

call deposit account

BM joPw JBve
banking deposit account

TzAow JBve
Bp jw JBve

profit and loss account (P&L account)

117

S
JBve

(jo{) jo JBve

public trust fund

reckon

purchase fund

calculate (to), account (to)

BroQ JBve ,BroQ Tv JBve

capital projects fund Ao nAmBow
AjoAhU Tv JBve

over and short cash account

imprest petty cash fund

excess deductions account (EDA)

BA Tv JBve
o AnA koipBM AoM Tv JBve

jqTwj e Tv JBve

imprest payroll account

B~TiA BkCnj Tv JBve

special revenue fund

MB , ] , Tv JBve
general fund
B
] ,nB] RAnBLTA j] Tv JBve
current fund

BA ] Tv JBve
fiduciary funds, trust fund

ABow ] Tv JBve

(jo{) jo JBve

(jo LwBd) jo JBve
k RBB A B ov JBve
jApB RAnv JBve

control account

oT JBve
oUBj AoM  oTj nj) A oT JBve
master control account
(o
AnBBTvM oT JBve
creditors control account

koi oT JBve

purchases ledger control account
ledger control account

oTj oT JBve

overhead account controlnBMow oT JBve
 RB{nBw oT JBve
orders outstanding control account

proprietary funds
public fund

oT ZnBh oT JBve

] Tv JBve
o~U MB ] Tv JBve

expendable funds

miscellaneous control account

(k oT ) oT JBve

controlling account

 ] Tv JBve
endowment found

account

bo{ ,xnAq ,JBve

d ko JBve
machinery account
RC{B JBve
SMBY AnAj M T JBve
consingnees account

(j{  Bw M Bw kB) oTv JBve

continuing account

jkv JBve

asset-accountability unit

blocked account, closed account

frozen account

k{jkv JBve
(oTz RnB\U) SnBz JBve

joint venture account

(BQBBQ) MBT JBve

reciprocal account(s), offset account,
contra ccount

(k{R }h{) T JBve

joint account

deceased account

contractors account

confidential account

oTz JBve
nB B JBve
SiBw Bo] nj Bi jA j] JBve

raw and in process (RIP) inventory

account
temporary account

S JBve

Bod JBve
account of expenses
ZnBh JBve
combined account
Th JBve
mixed account (oM nj) Th JBve
fund account
Tv JBve

iAj BoT o pA BAnAj SBe

q jBwA ,k{ qU TBnj BJBve

accounts receivable discounted

BoTz TBnj BJBve

118

pATB JBve

imbalance account

pATB JBve
Tj Tv ] M BTA  JBve

interfund accounts

customer accounts receivable

L nj BJBve

wA B wA JBve
intermediate account
security account

prior periods accounts

kC Bw BJBve
forthcoming year accounts

yQ Bw BJBve

Y JBve
FU ,k ,Bow ,Q ,] ,JBve
fund
jo ]jM
{o nB]A BJBve

preceding year accounts

lease selling accounts

previous years

critical accounts

L Bw BJBve

accounts, last year accounts

AodM BJBve
Az (RBLB ,kM ,BJBve)

statutory accounts

doubtful (account-debt)

B BJBve
AnAj kB BJBve

offsetting asset accounts

uncollectable accounts

BJBve
pAT BJBve

automatic balance accounts

|Bi Tv BJBve

special-purpose funds

budgetary accounts

A]jM BJBve
Mo RBA U ,TvM M BJBve
B nAkMBve k{ BU BM nAkMBve M
interlocking accounts

,o
BTo{ M BJBve
o BSo{ MB BJBve
inter-company accounts

Tj ] Tv BJBve
governmental funds
pending accounts

(pBM)  BJBve
nAmoYA B BJBve
interim accounts
Anj B BJBve
defective accounts
SwnjB BJBve
sensitivity
SwBve
ighter age (Tz ) pAkAnBM onBM Kve
good faith
S ve
nB] ~e
relevant accounts

current portion, current maturities

Rk kM BkM nB] ~e
portion of long-term liabilities
current portion

k{ SiAjoQ BJBve
accounts paid

(AnBBTvM ,BkM) TiAjoQ BJBve

payables, accounts payable
certified accounts

k{ kBU BJBve
(kwn) wnoM SdU BJBve

under reviewing accounts

estimated accounts

hU BJBve
accounts consolidated k{U BJBve
consolidated accounts
U BJBve
BpAoU |Bi BJBve
particular balance sheet accounts

ABow BJBve ,AnAj BJBve

nB] (w) ~e
safeguard(ing)
SBe
iAj BoT o pA BAnAj SBe

proprietary accounts

safeguarding of assets

long term recivables

accounts receivable

TBnj BJBve
RkkM TBnj BJBve

119

nB~dA e

service fee

Ski eqAe
nAj eqAe
ok eqAe

arbitration fee

managers fee (compensation)

Aok eqAe

nB SBe

occupational safety

nB SBe
custody (of goods) B nAk SBe
grand father clause L A nBLTA e
UB AU e
operating capability maintenance

remuneration of directors, directors

title retention

fee, managers remuneration

retention

Sok eqAe
management remuneration (fee)

nBz eqAe

restore of

SB e e
L ,nAk ,e
jB~T A B oU B e

maintain the economic benefits

patent

AoTiA e
] jAjoTwA nj nBTiA e

advisors fee, consultants fee

protest fee

AoTA .SwAiA eqAe

loan fee
A eqAe
attorneys fees
 eqAe
e (nBz)  eqAe
solicitors fee (lawyer)

settlement right

vU qnA nBTiA e

 e B iA ,L e T{Aj BjA ,e

right
seniority right

woMBve eqAe
audit fee (auditors remuneration)

kB eqAe

Sk{nA e
thin in action
~h{ AA jAjoTwA e
patent right, patent, royalty AoTiA e
pA] ,BpB]A ,FTAe ,pBTAe

agency fee (facility fee)

license, royalty

mintage, seigniorage

Jo
Ae
commission payable
TiAjoQ Ae
( o ) A ~dU Ae

annual patent fee

procuration fee

area franchise

nBAe ,Ae

authorization option for reimbursement

Bw pBTAe
oTv qzAo e ,xo pBTAe

continuing franchise fee

copy right

factorage, brokerage, commission

valuers fee

consignee

appraisal fee

nB Ae
kM  xo B ,B nB Ae
del credere agent k
U An nAkoi
o wA ,o nBAe
customs broker

inspectors fee

A xo pBTAe

pBTAe ,FTAe
JBpnA eqAe
MBpnA eqAe
tnpBM eqAe
B tnpBM eqAe

legal inspectors fee

Tz (d) wnpBM eqAe

legal fee

cargo inspection fee

franchise, royalty, copyright

renewal fee

SBAe ,nBzAe
pBTA e
chattel real
BTA e
monopolistic right, franchise, nB~dA e
exclusive right, sole right
exclusive right

nB~dA e

pBwpBM eqAe
compensation pay Ski AoL] eqAe
accountants fee
nAkMBve eqAe
]nBi woMBve eqAe
external audit fee

120

BM e , e

,n e ,K e ,Y o~U e

lien
B
right to sue
KU e
Bd]n ,oUoM ,pBTA ,B B\A kU e
preference

jA xB jk ,jA e

jA xB jk ,jA e
child allowance, childs benefit

~U nj SA e
preference right in liquidation
stowage fee

(SA) kU e
preference right, preemptive right

B ka onBM e
 pBT o e ,BM e

choice in possession

TB nBzTA pBU Bw koi kU e ,kU e

pre-emption rights

drawing right, right to drow, withdraw

stock right

Bw koi kU e
subscription privilege Bw koi kU e
pre-emption
koi nj kU e
e ,Bw koi kU e ,koi nj kU e
preemptive right
{
SiAjoQ nj (SA B) kU e
preferential timeseter
permanent ownership right

Aj U e
Ajo U e

temporary ownership right

An nj B  U e
stoppage in transit right
legal right of set-off

oUBU e
equity, right
B e ,e
,koi nBTiA ,(tnM nj) Bw koi e
call option
C dU SwAinj
(nAjBM AnA Bw) koi e
warrants and rights

Tv S{AjoM nTwj ,,Tv S{AjoM e

direct debit
special drawing rights

s S{AjoM e
put and take jAj Q uPw B joM e
mineral rights
jB pA nAjoMoM e
additional premium
B A M e
credit insurance premium nBLTA M e
nBM M e
unemployment contribution
premium

xAjBQ ,M e
level premium
SMBY M e
special premium
|Bi M e
BT]A FU BpBw M e
social security premium

Bw xAjBQ ,Bw M e
annual premium

M v ,M e
insurance premium, premium fee

right of access to booksoUBj M woTwj

e
jBA j e

overrider (overriding commission)

voting right

S{AjoM e

En e
household allowance
kB e
passage (road haulage)
nL e
life interest oAAjB B uLe , o
e
pur autre vie Ao SB e ,o e
warfage (dues)
pAkAnBM (nA)e
thin in possession
BM e , e

schedule, contribution, net premium

regular contribution

oTv M e
outstanding premium
 M e
return premium
TzoM M e
annuity certain
 M e
conversion right
kLU e
promotion right
oU e
possessory right
o~U e
RnBvi LB o~U e
ejectment

121

nB~dA xo e

qzAo e

business law

RnB\U B ,BnpBM e

retirement pay
TvzpBM e
jnhBw TvzpBM e

franchise fee

old age pension

double brokerage

Sj AknB TvzpBM e

qzAo e
initial franchise fee
A qzAo e
oj j ,oj nAqnB e
commission paid

TiAjoQ v e
(nAqnB BM) B v e

civil service pension

oTv ,TvzpBM e

retirement allowance, retiring pension,
old age benefits
salaried, employee

oM e
pensionary
TvzpBM oM e
stipendiary
 oM e
port dues
nkM e
salary payable
TiAjoQ e
salary paid
TiAjoQ e
full-time salary
S BU e
regular salary (base pay)
SMBY e
secondary rights
BY e
shareholders Bw BLeB (B e) e
equity (shareholders funds)
bereavement pay
maritime law
old age salary

kkAj e
Bnj e
jnhBw Anj e
k{
U Bw e

guaranteed annual salary

supervisory salary

TwoQow e
(Bo{ B) Bo{ e

partners interest

owners equity

agent commission
loan commission

A v e
right of way
(nLAe) nm e
equity SB e ,s xpnA ,BB e
SB e
ownership right, right of possession,
property right, proprietary right, equity
ownership, property ownership

Bp no oYAoM SB e
prescription right, prescription title

o keA TBdU jw nj SB e
equity in susbsidiary realized income
sole proprietary right

jo SB e
undivided right
oz SB e
Bw BLeB e ,Bow KeB B e
owners equity
right to intervene

iAk e
jn e
members entrance fee
jn e
(AnBL KB] pA) K e
enterance fee, fee

sellers lien
bankers lien

Bow BLeB e

S A Bw BLeB e

minority shareholders right (interest)

BB e ,Bw BLeB e

equity interest

salary
entity

nAkBM K e
e
jB~T A keA s xpnA . e

equity superannuate, superannuation

xAjBQ UBi jBA ,Ski pA B~A e

Ski
nBM BA e

severance pay

pBT Bw BLeB e

preference shareholder equity

unemployment compensation

common law

leave pay, vacation pay

ko
A ,o e

nB~dA xo e

sole selling rights

law merchant

~io BA e
RnB\U e ,BnpBM e

122

nTwj ,Bo ,e

jn nA e
import duties and taxes

xpnA Kve oM jn nA e

ad valorem duties and taxes

jAj oT e

underpay

jAj oT e

customs duties
o e
SwA nAkoi JBve M o e
duties on buvers account

]oi jn nA e
import and export duties and taxes

RnBvi AoL] ,xAjBQ ,BAq e

compensation

nAjA BAq e

compensationperiodic

UC Bnj M BTA BAq e

deferred compensation

duty paid

k{ SiAjoQ o e
discriminatory duty
LU o e
import duties o nA ,o e
duty = tariff  ,nA ,o e
contractual rights
jAjnAo BB e
SB e
intellectual property right
ownership equity

ko BAq e

noncash compensation

Sok BAq e

managerial compensation

LUo BAq e

emoluments

B e

B e
monthly salary
BB e
treaty duty
o nBT e
undivided interest
Bz e
interests, benefits, gains
B ,e
provisional rights
S e
}BiB SiAjoQ ,}BiB e
gross pay, gross salary

rights and interests (benefits)

weekly salary

T e
kB  ov e

SB pA {B e
bundle of rights
rights and powers

RAnBTiA e
BY RAnBTiA e

supplement for spouse and family

(jAjnAo jB) SBn U e

secondary rights and powers

waiver of compliance
writ of entry

jk\ U e
order for foreclosure
U e
garnishee order
B  U e
interm injunction
S  U e
BAnAj oM Sok AoM BjAj e
Tv{n T k

jqTwj e
payroll, wages and salaries

(kzSiAjoQ) TBdU jqTwj e

accrued payroll

kz LB jqTwj e

unclaimed wages
government pension

 e
TBe nA e

insolvency administration order

So{ dA S] BjAj e
winding-up order
award
writ
fiat

protective duty

(nk) ]oi nA e

qB] ,En ,T ,e
nB
eA ,Bo ,e
nTwj ,Bo ,e

export duties and taxes

d]oU o nA e
preferential duty

BM RAoM ,BM Ae

road haulier

zi o pA B ke
portage, porterage
oMnBM ZnBh ,e
direct shipment
Tv e
forwarding
 e
 ka BM  e) LoU  e
combined transport (CT)
( w
n
ka  e

123

Tv{n e

bankruptcy verdict,

adjudication of (in) bankruptcy

sole arbitrator

nB~dA nAj B e
arbitration
nAj ,o\B ,Se
oM jM KB ,jo nAjA ,jo Se
govern
missing links

multilateral transport

j Be
qCSBv ~ e

sea carriage

compromise settlement

coastal navigation

,i qnBoM o pA v e

(uPw xn)

Bnj  e
eBw  e
material handing
jA  e
through transport
ov e
nB pA {B VjAe ,{ VjAe
occupational accidents

warehouse order

nBLA Ae
bank money order
BM Ae
monetary order
BM Ae
postal order (PO)
TvQ Ae
commercial draft, trade bill nB\U Ae
draft
,uoa ,BM Ae ,Ae
delegant (ji nBL M nBkM) kj Ae
order bill
jo Ae RAoM ,{nBw Ae
indorsed draft
k{ vo Ae
credit card draft
nBLTA RnB Ae
mail transfer
TvQ Ae ,LT Ae
order of (O/O)
jo Ae
jAj }~hU ,jAj BTA ,jo Ae

Tv{n e

simplex method (simplex algorithm)

protectionism

AoSBe
B SBe
sponsor
T ,jo B SBe
forward shipment
UC e
 w  ka BM e
financial support

intermodal transport
freight out

ZnBi M e
freight in, transportation in iAj M e
partial shipment, shipment RBj M e
by instalment
bulk transport

 Rn M e
liner shipping
AoTz i wU e
oMnBM , e ,e
freight, transport, shipping, carriage

(Tz iAj nj) e

assign (or eligible applicant), allocate

shipment (on board a vessel)

receiving note

dispatch

ko Ae
drafts drawee
pnA BAe
documentary draft
RAoM B Ae
(AoU LT ) pnA Ae
foreign payment order

B ow e
sea borne Tz wM ,Bnj An pA k{ e
prompt shipment
(Tz BM) n e
part shipment
B pA Tv e
k{BU BM pAyM L{ M BwnA B e

trade bill

nB\U Ae ,BnpBM Ae
banks transfer
BM Ae
bank draft
BM RAoM ,BM Ae

shipment to branch in excess of cost

(bankers cheque; bankers draft)

drop shipment

M kU keA pA k{TiBw B e
(wA pA jBTwA kM) oTz

 pe ,y{Q e

124

BM M nTwj ,BM Ae

bankers order

BM M nTwj ,BM Ae
paying credit
SiAjoQ Ae
post office order, post order, TvQ Ae
mail order

nAmA ] ,Ae .Q Ae
money order, transfer (money),
remittance

~ioU oM ,(B ) dU Ae
delivery note, order
sight note

nAkj Ae
order form
xnBw Ae
time bill
nAjRk Tw ,nAjRk Ae
terms of reference
RAnBTiA e
scope of coverage pe ,y{Q e

f
net monetary items

Q A }Bi
net payment
SiAjoQ }Bi
net payment of salary e SiAjoQ }Bi
net monetary assets Q BAnAj }Bi
U MB BAnAj }Bi
separable net assets

BwB{ MB BAnAj }Bi

net identifiable assets
net liquid assets
net operating loss

k{k BAnAj }Bi

UB Bp }Bi
pB jn Bow }Bi

abend

jBo UBi
outside the power (ultra vires) nBTiA pA ZnBi
Aok RAnBTiA pA ZnBi
outside the power of directors
out of control

oT pA ZnBi
outlier RoQ  ,jBTAnj ,jkd pA ZnBi
out of order

pA ZnBi
wU So{ JBve pA S{AjoM ,jo ZnBi
withdrawal, drawing
AnAkBw B BB
specific
|Bi jn ,}hz ,|Bi
opAkA BBi

net capital requirement

measurement attributes

net working capital

pure, net

xjo nj Bow }Bi

L }Bi
net funds
] }Bi ,MB }Bi
net cash
k ] }Bi
off risk
vn kM ,oi pA Bi
nj M nj ,nBLA M nBLA ,Bi M Bi
net avails

}Bi
qB] nB] xpnA }Bi

net current replacement cost

net asset value (NAV)

door-to-door (house to house)

AnAj xpnA }Bi

net asset value
BAnAj xpnA }Bi
xpnA ,(oTj xpnA) BAnAj xpnA }Bi
BpBw xpnA ,Bw BLeB e ,s

notify

going-concern value

jAj ]U ,TiBw  ,jAj oLi

tip
oLi
practice bulletins
joMnB BBoLi
appraising service(s)
MBpnA RBki
assurance services
jBA RBki
attestation services
jnBLTA RBki
future service potential UC BM RBki
nAkMBve wnoM RBki
accounting and review services (ARS)

K]A M RBki
unpaid (unpayable) services

net book value (NBV)

oTj xpnA }Bi

k{SLY xpnA }Bi ,oTj xpnA }Bi

net carrying amount

AnAj oTj xpnA }Bi

depreciated cost (depreciated value)
net present value (NPV)  xpnA }Bi

TBpBM xpnA }Bi ,dU MB xpnA }Bi

net realizable value (NRV)
exit value

AnAj dU MB xpnA }Bi

net mark up
xo S yAqA }Bi

126

BTo{ MB koi

purchaser

nAkoi
bought-out
(vw) oM pA nAkoi
going long, long position AoTwA koi
credit purchase
nBLTA koi
on margin
nAjBM AnA nBLTA koi
buying on margin
w nBLTA koi
margin purchase
v .nBLTA koi
(buying) installment purchaseBv A koi
A So{ o AnA koi
purchase of parent bonds

AoTwA o pA KeB~U ,oA koi

leveraged buy out (LBO)

koi nj hU To ,jp Ba BM koi

bargain purchase
buy-in

BpBw oM oT BA k BM koi

TzoM koi
just-in-time (JIT) purchasing M koi
over purchase
BM S M koi
So{ oM vU ,
L ,So{ KeB~U ,koi
purchase returned

take over, acquisition

xo pA uQ RBki

customer service,
services after sale
delivery services

B dU RBki
multiple services
Bka RBki
accounting services
nAkMBve RBki
iAj woMBve RBki
internal audit(ing) services

nz  e RBki
civil works transport
purchased services

nAkoi RBki
government services
Sj RBki
welfare services
Bn RBki
general services
RBki
non-audit services
woMBveo RBki
home service nz iAj nj xo RBki
(BT]A RBki) nz RBki
civil works

B A RBki , RBki
auxiliary enterprise

jnBLTA RBki ,jA RBki

purchase

jo ~dU ,jo nAkoi ,koi

k RnM So{ pA BM knj koi

bootstrap

asttest function
financial services
consulting services

second hand purchase

factor (to)
buy minus

xo pA uQ RBki

j Swj koi
j koi
S op koi
~dU pA L jw koi

purchased preacquisition earnings

RBj M Bw koi
block purchase of shares
buyout

So{ koi
iAj pA Aok wM oAj So{ koi
management buy-out (MBO)
vw
ZnBi pA Aok w M oAj So{ koi
management buy-in (MBI)
vw
bulk purchase
k koi
large (basket) purchase
k koi
going away
nAjBM AnA k koi
BTo{ MB  koi
inter company purchase

B RBki
nBz RBki
Sok nBz RBki

management consulting services

Sok nBz RBki

management advisory services
complementary services

RBki
k{ B\A Ski
service
(uow) Ski
expended
k{ Zoi
expend (spend)
jo Zoi
conventional retailTw .wo {ojoi
petty landowner
B joi
out flow of capital
Bow Zoi
o{ (onB ) Zoi
service rendered

withdrawal of a partner
out flow

]oi
(Bw jn nj) S oiC koi

buy on the close

127

A pA yM BUA oi

damage in transit

U o{ M nB]A ,koi nB]A ,v

koi

SqAoU B nj RnBvi
damages
(Bp) RnBvi
nominal damages
n RnBvi
RnBvi ,B RnBvi , RnBvi
oTz RnBvi ,Tz 

U o{ M nB]A ,koi nB]A ,v koi

general average, gross average

general (generalized) purchase

(LU) RnBvi ,Tvo RnBvi

hire purchase (HP)

accommodationpurchase oj AoM B koi

acquire jnC SwjM ,jo
~dU ,jo
koi

() koi
counter purchase

punitive damages

MyQ MB RnBvi
Aq] B o RnBvi
material damage
jB RnBvi
av. = average
B ,RnBvi
actual damage
A RnBvi
oTz RnBvi B RnBvi

MBT koi
qoT koi
repurchase
jk\ koi
leave buy out
kz jBTwA ~io koi
gross purchase
}BiB koi
purchase on account
v koi
cash purchase
k koi
xn M So{ To oT SdU koi
hostile takeover (bid)
B~i
jAj nB]A nBMj koi

gross average / general average

purchase and leaseback

consequent(ial) damage

centralized buying

jwo ,q RnBvi

physical deterioration
proximate damage

S RB~i
industry pracices, industry peculiarities
industry peculiarities

T RB~i
jA RB~i
privatization
pBw~i
private
~h{ ,~i
error or mistake
BLT{A B Bi
likely error
Td BLT{A ,BTeA Bi
standard
jnCoM Ko jnAkBTwA Bi
material specifications

To{) jo oiqM ,To{ kM B koi

asset stripping
(koi S op M An
multilevel affiliation BSo{ BjA koi
dealing
B ,nBTn ,xo koi
n dU o{ BM B xo B koi
spot sale (or purchase)
lump sum purchase
exchequer, treasury
treasurer

error of the estimated coefficient

projected error

general treasurer, treasury general

intentional wrongdoing

treasury general

TB U Bi
k Bi
BA MB BLT{A ,dU MB Bi

tolerable error
absolute error

 (B\) koi

(nAj Aqi) Aqi
nAjAqi
 nAjAqi

 Bi
expected error
nB
TA jn Bi
money market line
Q nApBM i
Bv nB
TA jn jpBM i
isoexpected return line
cum line

\U i
kU i
jumbo risks
nqM RAoi
risk of over reliance A pA yM BUA oi
product line

 nAjAqi
government treasury
Sj Aqi
liquidated damages
k RAnBvi
AnAj oM jnA BUA RnBvi
accident damage to property

no k pA L S{AjoM RnBvi

early withdrawal penalty
insurance claim

M RnBvi
indemnifier
pAjoQRnBvi
partial damage
q] RnBvi
}Bi RnBvi ,q] RnBvi
practicular average

 T{Am BQ op ,SBA nj SBi

128

A pA oT BUA oi

guidelines on statements
guidelines on prices BS BAn i

kML AnC i

A pA oT BUA oi

risk of under reliance
unexpired risks

compendium of classification opinion

adventure

journal voucher summary

moral hazard

summary of

Bpn jBwA i
nAkMBve Bn A i

k{ T RAoi
BTeA oi
iA oi
UAl oi ,BM oi

significant accounting policies

potential risk, inherent risk

payment summary

prohibited risk

SiAjoQ i
abstract of account
JBve i
account summary
JBve i
abstract B i ,ka ,JBve i
q kCnj JBve i
income and expense summary

kzM oi
unloading risk
hU oi
foreign exchange risk
pnA ovU oi
exchange risk
pnA vn ,ovU oi
theft risk
(M) jpj oi
SwnjB jo jn oi

simplify, summarize

risk of incorrect rejection (alpha risk)

jo (jBw) i

summary of profit and lossBp jw i

statement summary

S Rn i
minutes
RAo Am i
abstract of transactions
RB i
eviction, dispossession, expropriation k i
product capabilities~d (SMB ) |Ai
,Aoj Ko KU k~ M jAj ] Ji
window dressing
AnCJBve ,pBwoB
well-constructed
k{ TiBw Ji
self-checking
BpCji
self-evaluation
MBpnAji
self-regulation
Ajoji ,
Uji
forbearance
nAjji
self-actualization
B{ji
automation wBUA ,Tvw jo nBji
self suficiency
Bji
economic self-sufficiencyjB~T A Bji
RBA ,BpBw nAowA od knB ,ji
insider
Bod
prompt to pay account jM JBve xi
M o] JBUnA ,{jBTA SBA nj SBi
breach of trust
A w
 T{Am BQ op ,SBA nj SBi
breach of fiduciary duty
nAjSBA

risk

Bp BTeA ,vn ,oi

RBq] pC pA {B z k oi

test of details risk

dU B{n pA {B z k oi

analytical procedures risk
overall risk

 oi
internal control risk
iAj oT oi
risk of ownership
SB oi
financial risk
B oi
risk actually incurred
k{ d oi
ultimate risk
B oi
cash risk
k ] oi
general risks
Boi
time line
Bp ow i ,Bp i
poverty line
o i
shipping line / liner
AoTz i
characteristic line
~hz i
consolidation policy
U z i
accountancy policy
nAkMBve z i
directive
AnTwj ,z i
firm policy BpBw SwBw ,BpBw zi
credit policy
nBLTA (SwBw) z i
assembly line
rBT i
flow lines
BAn i
guidelines in income BkCnj BAn i
BJBvdUn BAn i

j
(L MB nj) omQ TwA AnAj
depletable
undepreciable asset

omQB TwA AnAj

k{ bA AnAj
fiduciary asset
TBA AnAj
Tio K S] An nBkM AnAj
improved asset

sell up a debtor

Rk kM AnAj

perpetual, permanent, constant

Aj
legal suit
B
KU ,B SwAijAj
litigate
jo Aj B A ,jo AijAj
judgy
nAj , B ,tnjAj
court of appeal
BTwA BjAj
court of review
o
kk\U BjAj
RBB M Mo BSB{ M kwn BjAj
tax court

long term asset, long-lived

commercial court

frozen asset

kicker

(jkv) M AnAj
kind = in kind
ko Rn M AnAj
unadmitted asset
xpnAM AnAj
sterile asset
(o~ M) oYM AnAj
insurable asset
(jo ) k{ M AnAj
insured asset
k{ M AnAj
monetary asset
Q AnAj
dwindling (asset)
Tn dU AnAj
omQB~ B kndU AnAj
wasting asset
(jkd o BM)
separable assets
omQU AnAj
fixed asset
SMBY AnAj
k{ BU S M SMBY AnAj
fixed asset at cost

ABow AnAj ,SMBY AnAj

capital asset, fixed asset, plant asset
gross fixed asset

}BiB SMBY AnAj

,RoY ,AnAj
floating asset = current asset nB] AnAj
monetary current asset Q nB] AnAj

wealth, property

 BBjAj
pBTA jAj
BnB M Bw koi nBTiA oM jAj

employee stock option

program trading

BoM tBwA oM kTw jAj

frontier traffic
po kTw jAj
Bi jAj ,(RBA ,BjAj) jAj
data RBA BTA BoT ,(kzxpAjoQ)
inputs
(Bjn ,MB) BjAj
(nB~ MB) BjBTw BjAj
inputs-outputs
standing data

nAkBQ BjAj
k{ kMTwj BjAj
funded
ATzQ nBLTA AnAj
well paid
B e AnAj
asset
AnAj
leased asset
k{ jAj nB]A AnAj
evaluated asset
k{ MBpnA AnAj
mortal asset
(omQB) kn M pA AnAj
lease asset
nB\TwA AnAj
depreciable asset
omQ TwA AnAj
grouped data

130

k{ k AnAj

M L MB AnAj
admittable asset, admissible asset

nz ZnBi AnAj

excluded property

nz ZnBi AnAj

Bow Bw ,s xpnA ,}Bi AnAj

k MB AnAj
(k{ BwA) Ao AnAj
undervalued asset k{ MBpnA oT AnAj
(Tv) k{ T{Am nB AnAj

equity capital

retired asset

asset in the hand of third party

cashable asset

scrapped asset

k{ T{Am o AnAj
hypothecated asset = pledged asset
derelict asset

(KeB M) oT AnAj

(property), abandoned asset

funds asset

nBLTA M T AnAj
oT AnAj
confirmed asset
k{ (RBLYA) pod AnAj
hidden asset
h AnAj
depreciated asset
k{ Tv AnAj
jz AnAj
miscellaneous asset

physical asset = tangible asset

(kM nj SiAjoQ yQ)  AnAj

deferred asset
missing asset

(AkQB) j AnAj

 AnAj
 AA , AnAj
~h{ AnAj , AnAj

personal property (personalty)

asset destroyed
patrimony
productive asset

k{k AnAj
(oU) Yn AnAj
k AnAj
kCnj k AnAj

income producing property

income-production asset

kCnj k AnAj
(nCjw) k AnAj
fictitious asset
AnAj
gross asset
}BiB AnAj
fluid asset
k{k AnAj
liquid asset
Bw AnAj ,k{k AnAj
liquidated asset
k{ k AnAj
earning asset

asset under construction

WBY }h{ Swj nj AnAj

state property

AA ,Sj AnAj
passive asset
k An AnAj
(k{ T{Am n M) n AnAj
mortgaged asset

(p) z AnAj ,ABow AnAj

permanent asset
quick cash assets,

k{k ow AnAj

quick liquidated asset

~h{ AnAj
personal property, personal asset
operational asset

UB AnAj
(nAjoMoM nj oY) UB AnAj

operating asset

chattel personal, moveable property

personal chattel

U SiBw Bo] nj AnAj

public asset

AnAj
nB]o AnAj
unusable asset
jBTwA MB o AnAj
illiquid asset
Q M kLU MB o AnAj
(jzo) u MB o AnAj
non-current asset

intagible property (or assets)

kM jFU AoM Bo AnAj

insolvent asset
imperceptible asset

tvdo AnAj
o AnAj
unproductive asset
ko AnAj
non cash asset
ko AnAj
salable asset
Tio AnAj
immortal asset, mortal asset omQB AnAj
Bow M jBTwA MB AnAj
immovable

asset attributable to capital

renewal asset

(kk\U) pBwpBM MB AnAj

marketable asset (nApBM nj) xo MB AnAj

131

(nB jke) nB B\A Aj

paper assets

nAjBM AnA ,B BAnAj

MBz BAnAj
RkkM jz BAnAj

similar assets

tangible long-term assets

RkkM jz BAnAj
tangible long-term assets
invisible asset

jzB BAnAj
RkkM jzB BAnAj

long lived intangible assets

BwB{ MB o jzB BAnAj

unidentifiable intangible assets

BwB{ MB jzB BAnAj

k AnAj

cash asset

k AnAj
(k{ U) omQ B~ AnAj

depletion asset
qualifying asset

Ao{ k]A AnAj

real asset
(e) A AnAj
asset surrendered
k{nAmA AnAj
asset and liability
kM AnAj
Bw BLeB e AnAj
asset and equity
assets and liabilities

BkM BAnAj
}hz S BM BkM BAnAj

identifiable assets and liabilities

identifiable intangible assets

d pA) Bow M jAj SLv BAnAj

(kAk{ nAkoi Bow
assets attributable to capital

Tn Swj pA BAnAj

assets lost or destroyed

omQB TwA BAnAj

assets non-depreciable

(ow) C BAnAj ,k{k BAnAj

o (AA) BAnAj

quick assets, liquid assets

immovable property (asset)

homogeneous assets

long term assets

majority equity

BAnAj
SoX A Bw BknAj

Rk kM BAnAj
Q RkkM BAnAj

holders, majority stockholders

long term monetary assets

ordinary shareholders

inactive asset

holders of the company

investment properties

joint holders

clearing assets

jB Bw BknAj
So{ (BLeB) BknAj

Bz BknAj
patentee
k{ SLY AoTiA knAj
authorized signing officer
B
A knAj
signing officer
pB\ B
A knAj
holder of check
a knAj
common shareholder
jB w knAj
majority interest
oTzM B knAj
option holder
B nBTiA oM knAj
policy holder
BM knAj
equity position
SB e T{Aj
SBnj BdTwA ,qa M SLv e T{Aj
entitlement
L
possess T{Aj nBTiA nj ,jM B ,T{Aj
scope of work
(nB jke) nB B\A Aj

jpBMM BAnAj
So{ U SdU BAnAj

~U BAnAj
foreclosed assets k{L , U BAnAj
fixed assets
SMBY BAnAj
tangible fixed assets jz SMBY BAnAj
jzB SMBY BAnAj
intangible fixed assets

Tj (BpBw) keA SMBY BAnAj

general fixed assets
impaired assets

kjKwC .Bp BAnAj

dissimilar assets
MBzo BAnAj
,k{RBLYA BAnAj ,BwB{ MB BAnAj
identifiable asset
k{ Sn BAnAj
(BTA MB ) B MB BAnAj
negotiable assets

132

k Ao] pA Be kCnj

nApBM joTv ,nApBM Aj

monopoly revenue

cross of market

estimated revenue

historical trading range

nB~dA kCnj
hU RAkB ,jnCoM kCnj

nApBM joTv ,nApBM Aj

Bw S hnBU RAoU Aj

budgetd income (]jM L) A]jM kCnj

interest income

oM kCnj
 B BTA oM kCnj

deferred interest income

BM jw kCnj ,oM kCnj

interest revenue

woMBve ~U Aj
externded audit scope
extent of tests

woMBve Aj
S Aj
xo koi M ke ,kTw jAj J Aj
price range

optimum trading range

(jBA) pAkA pA yM kCnj

interquartile range

basic earning (income)

nBa Aj
scope of examination
kwn Aj
judicial arbitrator B
nAj ,B nAj
tnjAj , B ,e ,(j ) nAj

earnings before interest and after tax

referre, judgy, umpire

(ABIAT)

production department

unusually high revenue (income)

BQ kCnj
oM ov pA L RBB pA uQ kCnj

montary income

(k) Q kCnj
unrealized revenue
TB dU kCnj
earned (revenue-income) TB dU kCnj
kzSBnj TBdU kCnj

time keeping department

accounting department
auditing department

accrued income

TB}~hU kCnj
unappropriated income

kU oAj
nB RB A SLY oAj
nAkMBve oAj
woMBve oAj
MAn oAj

public relations department

vouching section

comprehensive income

wnkw oAj
personnal department
qnB oAj
customs department
o oAj
secretariate office
BioMj
corporate secretary
So{ z . oMj
income, revenue, profit, earning
kCnj
leasing revenue
nB]A kCnj
contingency income (gain) BTeA kCnj
appropriation aid (in aid) B~TiA kCnj
Tn Swj pA kCnj

income from

missed income, lost revenue

estimated income

hU kCnj
income adjusted
k{ kU kCnj
incremental revenue
BU kCnj
q B ,xo kCnj) BU kCnj
defferential income
(oT
fixed income
SMBY kCnj
unrecorded revenue
kzSLY kCnj
B] jw ,B] kCnj
pA Be kCnj
AA pA Be kCnj
hU pA Be kC nj

estate income

income from discount, discount earning

exchange earnings

pnA ovU pA Be kCnj

k Ao] pA Be kCnj

income from cash penalties

exceptional income

BXTwA kCnj
zAqA kCnj

incremental (revenue-income)

(jB~T A B) jB~T A kCnj

economic earning
accumulated income

T{BLA kCnj

133

Zoi kCnj

M e pA Be kCnj

inputed income

ko kCnj
xo pA Be ] ,xo kCnj

M e pA Be kCnj
income from contribution

proceeds of sale, sales revenue

pre-operationearnings nAjoMoM pAL kCnj

nAmBow pA Be kCnj
income from investment

So{ zU pA L kCnj
pre-incorporation income

nB] RB pA Be kCnj
income from continuing operation

RBB ov pA L kCnj

income before tax deduction

k{ T RB pA Be kCnj
income from discontinued operations

(BTiBw) nBBQ jAjnAo kCnj

xo pA Be kCnj

construction contract revenue

income from sales, revenue from sales

definite income

earning(s) per share

 kCnj
k{ Kv kCnj

income earned, earned income

miscellanous income
permanent income
common revenue
taxable income
taxable earnings

oT kCnj
(SMBY) oTv kCnj
oTz kCnj
RBB z kCnj
RBB z kCnj
RBB pA B kCnj

w o pA Be kCnj
budgeted net income]jM L }Bi kCnj
service revenue
RBki kCnj
inland revenue
iAj kCnj
internal revenue (income)
iAj kCnj
TBdU kCnj , kCnj ,TBnj kCnj
accrued revenue
book income

oTj kCnj
(nAjA) Anj kCnj
Aow kCnj

periodic income

excluded income (tax), tax free income

zero tax bracket

per capita income = income per head

delayed income

income

RBB pA B kCnj
kCnj
national income, social income kCnj
anticipated income
nB
TA jn kCnj
jn KveoM kCnj ,jn kCnj
income in kind

nAmoYA B kCnj
relevant income (relevant revenue)

jw ,kCnj
nAmBow pA Be jw .kCnj

income on investment
firms earnings

So{ kCnj
ordinary (normal) income
jB kCnj
}BiB (RAkB) kCnj
gross earnings = gross income

gross (income-earnings)
cash income
cash earning(s)

}BiB kCnj
k kCnj
k kCnj
kM Bw M  kCnj

UB kCnj ,jo kCnj

operating income (revenue)
operating earnings

UB kCnj
kCnj

carried forward revenue (income)

public revenue, general revenue

(B A ~d xo kCnj) B kCnj

unusual credit

marginal income, incremental revenue

actual revenue (income)

A kCnj
Zoi kCnj

income and expenditure (expense)

jBo kCnj
non-financial income
Bo kCnj
windfall income (BXTwA) L oT o kCnj
oTvo kCnj
non-recurring income, perquisite

(nAk pA yM ) BA jA SwAinj

maturing

134

kz kCnj

kwn ow Be nj
decision tree
o~U Sinj
request, requistion, petition
SwAi nj
stores requisition
nBLA pA SwAinj
RBB jAjoTwA SwAinj

phantom income,

refund / repayment claim

contingent revenues (gains)

appropriation request

transfer incomes

additional appropriation request

deferred credits or revenue

B kAq nj So{ AoM jBC A SwAinj

Request For Proposal (RFP)
~ B
BjAj M Tv{n A SwAinj

general revenue

irregular gains, non opering income

bankruptcy petition, petition

tax bracket

A AoM BjAj M AnBBTvM SwAinj

nBkM So{ Tv{n

price method of valuing

winding-up petition

for payment of

nBLTA SwAinj
B A nBLTA SwAinj

confirmation request

kFU SwAinj
e  kFU SwAinj

lawyers letter (letter of inquiry)

nBLTA }~hU SwAinj

kz kCnj

unrecovered income

A (}Bi) s kCnj
actual net income

BTeA BkCnj
BTA BkCnj
UC Bnj M BTA BkCnj
BkCnj
noo (UBo) BkCnj
RBB z BkCnj
jBw (jA) nAmxpnA nj

ApA M ,BL nj ,ApA nj

in bond
o nj ,o nBLA nj
creditworthiness BpBw B }h{ nBLTA ]nj
LoU oA ]nj
degree of combined leverage (DCL)

supplemental appropriation request

purchase requisition

koi SwAinj
nBLA j] koi SwAinj

UB oA ]nj
degree of operating leverage (DOL)
degree of total leverage

purchase requisition for stock

degree of financial leverage (DFL)

pA kwn xnBw ,(Tv) wn SwAinj

indent
UAjnA xnBw ,ZnBi
job request
nB SwAinj
,SwAinj oM ,jo B BU ,jo SwAinj
requisition
SwAinj
(~ B) kAq SwAinj

degree of completion

appeal for tenders

precision of audit work

(RnB\U B 33 jB) Bow LB SwAinj

merit rate

kML ,kM]nj
classification, grading, rating
degree of focus

degree of correspondence

materials requisition (stores issue note;

rank correlation

stores requisition)

sinking

(nAk pA yM ) B A jA SwAinj
excess materials requisitions

U ]nj
qoU ]nj
woMBve nB S j ]nj
(S B) TvB{ ]nj
BLA (Aq) ]nj

capital calls

(nBLA pA) jA SwAinj

 oA ]nj
B oA ]nj

TvL ]nj
(Ap M n)  TwA Be nj
wU Be nj

developing, under development

135

BinB nj dU ,BinB nj

w o nj Bv nAmBow knj
equal-weighted

U Swj nj

in progress of completion

U Swj nj
///o pA toTwj nj
oUBj jM toTwj nj

available by...

S n jw knj
profit margin percentage

B n jw knj
goods profit percentage
gross marg in

}BiB jw knj

percentage, gross profit percentage

}BiB jw knj
gross margin percentage
gross profit percentage

sB jw knj
xo \e M sB jw knj

percentage of gross profit to turnover

xo M sB jw knj
percentage of gross profit to sales

}Bi xo knj

percentage of net sales

v B{o knj
percentate of credit sales

availability of books
placing at disposal

jnAm toTwj nj
disposal
nBTiA nj ,j] ,toTwj nj
per diem pn nAo M ,nAo pA ,Apn ,pn nj
check up
jo kwn Swnj
integrity SBU ,S Ak ,Sd ,nBTwnj
true and fair
B~ Swnj
soundness
Sd ,Twnj
validation
T{Aj nBLTA ,Sd ,Twnj
on the way
An ow nj
per cent = percentage
knj
percent
knj
So pA A jBTwA knj
actual capacity usage ratio

k{ BU BM M yAqA knj
percentage mark up on cost

efficiency percentage

CnB knj
d nj JAoi B knj

lot tolerance percent defective

eqAe knj ,v knj

commission rate (fee)
percent of ownership
parent

SB knj
A So{ SB knj

Bw yAqA knj
annual percentage increase

xo \e M AnBkM knj

percentage of debtors to turnover
prime cost percentage

A BM knj
RBB oM ov pA L jw nj oU knj

percentage change in EBIT

companys percentage of ownership

A So{ SB knj
parents percent of ownership
allocation proportions

xo oU knj
perecentage sales change
percentage of completion

U knj
nBMow Jm] fo ,nBMow Jm] knj

vU Bknj
variable cost percentage oT q knj
<A Bq> knj

absorption rate (overhead absorption

percentage on prime cost

component percentage

rate; recovery rate)

on demand

q Rn nj
event of default jAjnAo jB  Rn nj
over life of project roQ Rk ,  nj
BinB nj dU ,BinB nj
ex work, ex factory

 M q] knj
xo {Be knj

contribution-margin percentage
percentage of the time

RBj knj
Bw jpBM .oM fo ,Bw knj

annual percentage rate (APR)

136

kUo jqTwj

MB BTiAjoQ BTBnj

o
BSo{
intercompany receivables and payables

kTwjAj TiBw  T pA uQ BSBnj

post-cessation receipts
cash receipts

k BSBnj
k{ A nB SMBM pA TBnj

received from work certified

mariner
marine

AoTz ,jnBnj
jnBnj M TvMA ,odM ,Bnj
jo  M  ,jp K] M ,jpj

lapping (teeming and lading)

larceny

Aoe jpj
nAkoi M jBTwo Bd pA kjpj

vendor short shipment

nB{ ,Soe nj .Tz nj

nB{ ,Soe nj .Tz nj

on board / afloat

eBw n ,nB nj
ashore (on band)
JBve M JBve pA BTA ,]jM oT nj
BSo{ nj A]jM B nA B\MB]) oj
virement = allocation
(Tj
under bond k op BB ,o o nj
, T ,nAk ,u ,ov ,SiAjoQ nj kBnj
insolvent, bankrupt
kBnj
per mensem
B ,B nj
intra vires B RAnBTiA iAj .jkd nj
durante absentia
SL Rk nj
jB~U ,oi (o nj) .oi o nj
on risk / hazard (exposure)
putting up for sale

xo o nj
jBwA ApA nj ,jBwA dU MB nj

front running

To yQ Swj
unrestricted access Sjkd kM woTwj
indirect access
Tvo woTwj
j] JBve nj KU k~ M nBTwj

against documents

oi BU M ,RAoi BU MB nj

against all risks (AAR)

inventory plugging

(Bw dU B B e) MB nj

jw nj nBTwj
B joM jw AoM <pBM> kA nj nBSwj
gaming
oow
supervisory body
RnB
BTwj
financial unit
B (keA) BTwj
sickness benefit
nBM BA jqTwj
(U) ~io BA jqTwj

against delivery

vacation pay, leave pay

merge

income manipulation

,xBMjBC jqTwj ,,nB M SzoM jqTwj

n
e jq
unemployment wage
nBM jqTwj
basic (wages- rate)
BQ jqTwj
wages payable
TiAjoQ jqTwj
guranteed wages
k{
U jqTwj
dummy wage
TiBw jqTwj
time wage rate
TBw jqTwj
kUo jqTwj
call in pay

unproductive wages (labor)

(A o
nj) L MB ,oA jBM nj ,A o
nj

prima facie

(jB~T A) pBM BpAnj ,pBM (B)nj

open doors
on both sides

o j o nj
BjA ,jo BjA nj ,k{ BjA nj
jBwA nAk Thn nj

confusion of records
collection of goods

B SBnj
receive
jo SBnj
income recipients
jw BkSBnj
receiver
k SBnj
kw ko ,kw ] kSBnj
payee of the note

ozo TiAjoQ .TBnj

unconditional receivable / payable

 o j nAkMBve Lw M oUB j

137

Tvo jqTwj

njB knjB w M  B dU nTwj

dandy note
j{
(BQ L ,BM KwBT) BQ oU nTwj

indirect (labour-wages)

change order

going wage rate

Tvo jqTwj
BinB Tvo jqTwj

indirect factory wages

nB] jq ,AkT jqTwj

Tv jqTwj

|Bi S nj  U nTwj
stop limit order

direct labour cost (direct wages)

 SwAinj) kU xnBw ,kU nTwj

(manufacturing production
(~d

wages outstanding

order requisition)

money wages

agenda

idle time pay

RAo Am Swo ,v]nTwj

BjAj nTwj
nB M o{ nTwj

(kzSiAjoQ)  jqTwj
(Q) k jqTwj
nBM S jqTwj
jqTwj q ,jqTwj

administration order

labour costs (wages costs)

instruction to commence

manuscript

stop payment order

forwarding instructions,

SiAjoQ k nTwj
accountable warrant SiAjoQ B nTwj
agenda audit sheet
woMBve nB nTwj
RB S{AjjB ,nB nTwj

A hv ,uSwj
e RAnTwj

shipping instructions
enforcement order

agenda sheet, work order

Ao]A nTwj
shipping order
B BwnA nTwj
nAkMBve xpC ,AnTwj

payment authorization SiAjoQ(p\) nTwj

instruction, procedure, code of practice

collection order

manual of

nTwj
(jo BjA =) jo kMTwj

groupage (=consolidation)
check book
a Twj
nj e Bj ,bo o{ nj e Bj
pending lawsuits
Bo]
rightful claims
e Bj
income tax disputes kCnj oM RBB Bj
pending litigation
Bj
call for payment
SiAjoQ M Rj
jo SiAjoQ M Rj
call (to), call for payment (to)
recruitment

nAkMBve AnTwj

accounting = accounting manual

nAkMBve BAn ,nAkMBve AnTwj

accounting manual
audit(ing) manual

woMBve AnTwj
iAj woMBve AnTwj

internal audit manual

(jA - B ) SBnj AnTwj

procedure on receipts

nAkMBve Tvw AnTwj

manual accounting system

nBLA pA nAjoMRn AnTwj

nB M Rj
,B U e j ,B
j
litigation
AijAj ,eo Bj
bid rigging
~ B .kAq nj nBj
principal books
A oUBj
primitive books (k - AkTMA) A oUBj
o j nAkMBve Lw M oUBj

procedure on stocktaking

double account form books

cash disbursement authorization

iAj BoT AnTwj

internal control instruction
audit instructions

woMBve BAnTwj
nB pBC M nTwj
mail order of payment LT SiAjoQ nTwj
k SiAjoQ nTwj
institution to commence

138

nk nAjoT j

payroll register

jqTwj e SLY oTj

Bw SLY oTj

capital stock certificate book

A SLY oUB j

prime entry books

A SLY oUBj
MBq nAkMBve oUBj

cost accounting books

invoice register

(BnT B) BBw SLY oTj

post-book
(B) SLY oTj
ATA carnet
CRC aoTj
bank book
BM oTj ,BM aoTj
bank passbook BM pAkAuQ JBve aoTj
CPD carrnet
o nL aoTj
JBve oTj

statutory books, books of original entry

book of account, account book

certified books

pass-book

oTz BM nB] JBve oTj

 oTj ,nAkMBve oTj
account book
SLY oTj ,JBve oTj
audit office woMBve nAjA ,woMBve oTj
internal audit office iAj woMBve oTj
TiAjoQ BMBve oTj
ledger

accounts payable ledger

Bpn jBwA BMBve oUBj

books accounts and vouchers
private ledgers
branch books

(k{OQ) k{ A oUBj
financial books
B oUBj
up to date books (kCpn) pn MB oUBj
subsidiary ledgers
oUBj
book
oTj
asset register, asset ledger,
AA oTj
property ledger
warehouse book

nB] BMBve oTj

current accounts ledger
attendance book

JB n
e oTj
(RAoM oTj) RB\Ae oTj
bureau BioMj ,oAj ,nAjA ,(oTj) BioTj
registry office
(o
d) wn BioTj
private ledeger (PL)
~i oTj
Bod oTj ,~i oTj

draft book

coefficient of correlation placement

minute book

RAo Am i oTj
\ RAo Am i oTj

minute book of general meeting

ok RF RAo Am i oTj

nBLA oTj
RAoM oTj
purchase returns book koi pA SzoM oTj
creditors ledger
AnBBTvM oTj
sealed ledger
k{OQ oTj
appropriation ledger RAnBLTA }~hU oTj
liability ledger
(BkM) RAkU oTj
inprest cash book
AjoAhU oTj
petty cash book (PCB)
AjoAhU oTj
notes register
jBwA SLY oTj
q jBwA oTj ,jBwA SLY oTj
bills book

voucher register journal (record)

book of original

(A) A SLY oTj

entry, book of prime entry

minute book of board of directors

property register

book-keeper

bill register

uoTj ,nAjoTj
oTj kM nAjoTj

ledgerless book-keeping

insurance registry book,

AA SLY oTj
RAoM SLY oTj
M SLY oTj

insurance registrar

oj nAjoTj
bookkeeping, double entry
modernized bookkeeping

~i oUBj
L Bw oUBj
L{ oUBj
B oUBj

previous years books

BY SLY oTj
book of secondary entry, book of second

nk nAjoTj

entry, book of final entry

139

njB BB oT j

(RnB AnA Rn M ) UnB  oTj

card ledger

(k{Ak] AnA) k\  oTj

o nAjoT j

entrybookkeeping, single

o nAjoTj
code book
qn oTj
journal, day book, daily book, Bpn oTj

loose leaf ledger

journal book

works distribution

njB  Ba SLY AoM Bpn oTj

check register
a nk oTj ,j{
combination journal
LoU Bpn oTj
columnar journal, Twka Bpn oTj

nB pU oTj ,rBU oTj

journal book
Apn xnAq oTj
office of loading
onBM o oTj
office en route
An M o oTj
office of unloading
hU o oTj
office of departure
EkL o oTj
office of destination
k~ o oTj
share
Bw oTj ,Bw BA oTj

multi-column journal

TwnBa Bpn oTj

four-column general journal
purchase journal

koi Bpn oTj

Tw w Bpn oTj

certificate book, stock certificate book

financial ledger

B oTj
qo oTj

three-column journal

TwSz Bpn oTj

head office, central office, headquarter,

eight-column general journal

main office, general office

general journal

(RBq] Be) boz JBve , oTj

detailed account

Bpn oTj
k oTj ,k ] Bpn oTj

cash journal

AnBkM oTj
debtors subsidiary ledger

AnBBTvM oTj

share register, share ledger,

stockholders ledger
cash book

creditors subsidiary ledger, accounts

payable subsidiary ledeger

k oTj ,k oTj

Tww k oTj

three-column cash book

oTj ,TiAjoQ BJBve oTj

accounts payable subsidiary
AnBBTvM

cash register, cash book (CB)

ledeger, accounts payable sub-ledger

k Zoi jn {B ,k oTj

invoice book

accounts payable ledger

BJBvdUn oTj
(njB) BwnA B oTj

oTj ,TBnj BMBve oTj

AnBkM

goods outward book

accounts receivable subsidiary ledger

copy book

purchase ledger

koi () oTj
AnBkM B BoTz () oTj

customers ledger
cost sub-ledger

q oTj
B j] oTj
letter received book
kwn BB oTj
letter dispatched book njB BB oTj

stock ledger

Bw oTj

goods inward book (kwn) jnA B oTj

P oTj
nominal ledger (general ledger)  oTj
three-column ledger
Tw w  oTj

BSo{ M BMBve ,  oTj

intercompany accounts
o
BkoQ ,Bpn oUBj ,  oTj
/k{BM  oTj nj j] A k  jBwA
general records

140

UB ]jM nj

document in proof

Twka k oT j ,Twka k oT j

kTv j
evidence of conformity
SMB j
M nj Bp B RnBvi j] j

Twka k oTj ,Twka k oTj

columnar cash book

proof of loss

expense ledger, cost ledger

representative office

kB oTj
q oTj
(uoa oTj) k S{AjjB oTj

trace

jo MBjn ,jo AkQ ,jo BLj

,k Xi An ok  BLT{A j
MBT RBBLT{A

blotter

durability

xjo nj ,B j] xjo (RBj)

inventory turnover
v] j]
oM S{BLA ,Bw nj oM LwBd RBj

departments

compounding of interest

offsetting errors, compensating errors

nBkB ,Aj
oAj
processing departments
SiBw oAj
jk\ nB]A ,jo nB]A nBMj

time interest earned

upper precision

leaseback (renting back)

lower precision

re-entry

precision per time

(jk\ SLY) SLY nBMj

bitateral
oj ,LB]j
R nj A ,eBw MB ,Ao pA nj

oM qnA RBj
BM S j
BQ S j
j o nj S j
jBTA SMB S j

precision and reliability

off-shore

toMBve (BUA) jBTA SMB S j

circumvention
perspective
period, phase, cycle, time, age,

jp nj
Bnj
nj

precision and reliability of auditor

S j ]nj ,BLT{A kM ,cd , j

precision

course, term

trading post

future period

UC nj
period of hire
nB]A nj
k hU pA jBTwA nj

trading ring

cash discount period

exchange dealer

base period

security dealer

(BQ) A nj
period of credit
nBLTA nj
SwA jM U SdU AnAj  Anj

illogical reasons
euro-dollar

second-hand broker (broker)

holding period

pawn broker

pay-off period of asset

outside broker

AnAj jpBM nj
payback reciprocal
MBpBM nj
bailout payback Bow RB\ .SBpBM nj
nAmBow SBpBM nj ,Bow SzoM nj
payback period, period of return

BpAoU gnBU pA kM nj
post balance sheet period

UB ]jM nj
performance budget period

RB j
o AnA RB j
o j
BQnA nj
pnA j
nAjBM AnA j
j Swj j

dealer

n RB j
(tnM) wno j
(o B) j
///nBzTA AoM KwB nB\U j

good business reasons for issuing

cabbage

jpj j
salami slicing
jpj Q joi :jpjj
(A SLY oTj) ,oTj SLY j
posting media (medium)
proof of ownership

SB j

141

RkkM
nj

nBLA nj xjo nj

woMBve j M nj

stub period

woMBve j M nj
nAmBow SiAjoQ nj

turnover of warehouse materials

operating

RB xjo nj

(period-cycle), cycle of operations

pay-off period of investment

providing period

cash flow period

] xjo nj
financial period, fiscal period
B nj
basic period
BQ . BL nj
(K) nBLTA pB\ nj

nAkU nj
inventory build-up period B nAkU nj
gnBU pA uQ BpAoU nj
post-balance sheet period
period of office, term of office k~U nj

period of credit allowed

U nj

Ko oM LwBd nj

period of guarantee, warranty period

compounding period
term
interest period

nAk oU nj

Ao{ (] nj) ,Rk ,nj

oM z nj
T{m w M z nj

maintenance period, retention period

change period

carry back period

oU nj
inflationary period
nU nj
nm nj ,\nkU  U nj

call protection

koipBM pA S~ nj
exemption period
SB nj
test priod
kwn jn nj
AnBBTvM qnA nj

phase-out period

payables turnover period

life cycle

RBLB nj
receivable collection period

accounting period

nAkMBve nj
T nAkMBve nj

cost accounting period

o ioa ,RBe nj
construction AnAj VAkeA nj ,SiBw nj
period, manufacturing period

nB\U RBLB nj
average

collection

period

average

number of days receivables outstanding

(xoM AnBkM SLv) RBLB nj

daily sales in receivables
recessionary period

jB~T A jn Bnj

RBT B Bnj

different fiscal periods

anticipated holding period, invest period

interim period

B nj , nj
long period
 nj
bookkeeping cycle
nAjoTj nj
zBpC jo nj
operation test run period

nB\U ioa ,nB\U SB nj

budget period

A]jM Bw B nj
qCSBv e AoM) ,S yAnC nj
cooling-off period
(Bo
TiA
waiting period
nB
TA nj
review period
(j]) opBM nj
payoff period = pay-off Bow MBpBM nj
period, pay out time
long cycle

nAmBow nj

R kkM nj

business cycle, cycle of business

reliability period

BUA SMB nj
L nj
~ B nj So{ RAjBzQ L nj

prior period, preceding period

tender acceptance period

,o ,({B B AnAj) jonB nj

age
(Bw KveoM) Bp
short run
BU nj

142

(kzSiAjoQ)  j

court of accounts,

RBLwBd Aj

general accounting (audit) office,

general audit organization, supreme
audit court

oTz kM ,B
U Sv ,B
U j
joint and several liabilities
mortgage payable
dues
outstanding debts

n j
nA ,j
(kzSiAjoQ)  j

dU nj

period of delivery

dU nj
allotment period
nBLTA }~hU nj
discount period
hU nj
warranty period

U nj
audit period
woMBve nj
duration of shipment(e Bp) e nj
service period
Ski nj
fixed term
Bp nj
nAkMBve ioa ,nAkMBve nj
accounting cycle
preceding period
short cycle
fiscal period
tax period
limitation period
dealing period
retention period

L nj
RkBU nj
B nj
UBB nj
Sjkd nj
B nj
nAk nj
RBLB nj

accounts receivable collection period

collection period

RBLB nj
AnA koi xo nBTiA . e Bj
put-call parity
nAjBM
RB nj pBMpjj ,Bj
double dealing
interest-rate parity

oM fo Bj
visit
jo RB ,pA jo nAkj
at sight
Sn M ,nAkj
controllability principle oT BA Bkj
entity view
nB\U keA oM TL Bkj
holistic view
o xo .Bkj
(jon B xo) Bkj
integral view (approach)
preliminary views A RAo
 .

BBkj
lateness
jooj
primary liability
A k ,A j
debt
kM ,j
pBT  kM ,pBT  j
pre-preferential debt

l
(q ,kM)  TwA oil

intrinsic

UAl
 pnA oBil

amortization provision (reserve)

AnAj  TwA oil

gold and foreign reserve exchange

depreciation privision on (of) asset

foreign exchange reserves /

accumulated provision

external reserves

T{BLA oil
pB\ nAk ,TikA ,oil

provision, allowance, accrual, reserve,

quantity allowed
initial provision

A oil
koi hU AoM Aoil

allowance for purchase discount

Bow koipBM oil

capital redemption reserve
reserve for renewal

pBwpBM oil
TvzpBM oil

pnA oBil

excess reserves

(kAp) B A oBil
A (BTikA) oBil
bank reserves
BM oBil
international reserves
AM oBil
foreign currency reserves ]nBi Q oBil
companys reserves
So{ oBil
operating reserve
UB oBil
BTikA ,vU MB o oBil
T{BLA jw ,kzvU
primary reserves

undistributed reserves

reserve for retirement

oz oBil
Bow SBpBM oil

capital recovery allowance

conditional provisions (reserve)

mineral reserves

BTeA kM oil

k oBil
k RB]BTeA oil

provision for contingent debt

provision for cash requirements

equalization provision

reserve for contingency

pBwoMAoM oil
pnA oMAoM oil

exchange equalization provision

kCnj oM RBB oMAoM oil

income tax equalization provision

T{BLA  TwA , TwA AoM oil

provision for depreciation

kC BTeA Bq B BBp AoM oil

special contingency reserve

BTeA oil
current cost reserve
nB] xpnA oil
valuation allowance
MB{pnA oil
 TwA oil ,B j] MBpnA oil
provision for valuation of stock, stock
valuation provision
depreciation provision

 TwA oil
T{BLA  TwA oil

accumulated depreciation provision

144

TiAjoQ kCnj oM RBB oil

A z RBLB AoM oil

MB pBh ( TwA) k{ U oil

depletion allowance
L
(U)qB] oil

Az RBLB AoM oil

doubtful debt; allowance for doubtful

reserve for replacement

accounts)

provision for bad debts (A provision for

RBLB oil , BMBve oil

MB o

xo pA SzoM oil

provision for sales returned

uncollectable accounts allowance

allowance for returns

BTzoM oil
xo BTzoM oil

(allowance for uncollectable accounts)

iAj oil
internal reserve, inner reserve

allowance for sales returns

(q kCnj jBU S]) ]jM oil

BTeA BjAkn oil

contingent reserve

budget reserve
insurance reserve

nBLA j] (yB ) Ap oil

M oil
o M oil
BnB Ski BBQ SiAjoQ oil

actuarial reserve

provision for inventory decline

BTeA BBp oil

employees termination-pay provision

provision for contingent losses

provision

jB ,kM ,o{ ,oil

RAno , oil

koi yQ oil
provision for forward purchases

xo yQ oil

general provision

provision for forward sales

seasonal provision

~ oil
liquid reserve
k MB oil
allowance for efficiency
CnB oil
 TwA AoM B oil

allowance

adequate provision for depreciation

provision for renewal(U)kk\U oil

RC{B yAnC kk\U oil

for re-arrangement of machinery

nAmBow MBpnA kk\U oil

investment revaluation reserve

adequate provision

(KwB) B oil

BnAmBow xpnA yB oil

TB }~hU oil

appropriated provision (reserve)

provision for decrease value of

provision for

RBhU oil
provision for discounts (allowances)

investment

Bj] xpnA yB oil

TiAjoQ RBhU oil

decrease in value of inventory

provision for discounts payable

freight allowance

provision for cash

e Ao oil
cash deficit provision k ov oil
k RAnv oil

discounts, cash discount provision

provision for cash shorts

provision for stock valuation adjustment

RBB oil
provision for tax, tax provision

TiAjoQ kCnj oM RBB oil

income tax payable provision

k RBhU oil
MBpnA kU oil

provision for

nBLA j] kU oil

warehouse stock adjustment

AnAj U oil
asset replacement reserve (provision)

145

 jAjnAo
Ao]A Bw nj  l

nB] Bw RBB oil

RBhU xo pA SzoM oil

provision for returns and allowances

nB] Bw RBB oil

provision for current year tax

L MB RBhU oil
provision for discounts allowable

RAoU oil
deferred repairs = deferred maintenance

BnB ~io oil

employees holiday provision
provision

BnB Ski BBQ BAq oil

for employees termination benefits

ka FU AoM TikA ,n
ka oil

hybrid reserve
(kC nj) k
MyQ MB BBp oil

 BAq oil
provision for vested benefits

provision for foreseeable losses

doubtful debt provision, allowance for

RBLB oil

pension reserve

TvzpBM ] oil
v ,hwBQ ,(JBve jJA]) JBvel
accountable, accountable person JBve
treasury officer
Aqi B ,JBvdl
rightful, party entitled
(dM) el
beneficial, beneficiary
l
stakeholder(s), beneficiary,
Bl
endorsee, indorsee
primary beneficiary
second beneficiary,

kz
U RBLB oil
provision for unsecured liablities
allowance for

k{Siw RBLB oil

bad debts, provision for bad debts

bad debt provisionk{Siw RBLB

oil
RBLB oil

allowance for uncollectible accounts

Az RBLB oil

(Svh) A l
(BY) j l

secondary beneficiary

(l o) l
party concerned, party interested

vo l
endorsee
KveoM  jAjnAo Ao]A Bw nj  l
/jjo T ,j{ BAq K] jB~U

allowance for doubtful accounts

yearly allowance

Bw no .oil
inventory provision
j] oil
reserve for inventory
Bj] oil
(jwo  ) MBMB oil
reserve for obsolescence

BTeA Boil
precautionary requirement

incidental beneficiary

~d
U q oil
warranty cost allowance

 q oil
expense provision for accrued

 Bq oil
reserve for outstanding expenses,
provision for accrued expenses
merger reserve

BjA oil
MBpnA oil

valuation reserve = valuation account

BnB ~io koipBM oil

compensated absences

n
optimal solution

M e An
Bj nAmS eAn

dual pricing solution

soft option

oi eAn
optimum solution
J eAn
loophole
B Ao]A pA nAo An
tax loophole
UBB nAo An
alternative
{ ,nB An
hypothecator, mortgager,
nAmo ,An
pawner, lienor

woMBve k{ TomQ ,BjnAkBTwA BAn

outlines

KB tn
port officer
nkM un
RBLwBd Aj un ,nAkMBve keA un
general comptroller

chairman
un ,ok RF un
o ,A MAn
parent-subsidiary relationship
privity

(jAjnAo o M) e MAn

,nBM {qQ ,  M |Bi MAn
nBLeB toMBve
privileged communication
linear relation (linearity)

GAAS guide

i MAn
(kU) q \e ,jw MAn

budget guideline

]jM wnoM BAn

UBB BnBA o
U BAn

cost volume profit relationship

tax return guide

S MAn

RB BAn
operating manual
UB BAn
nAkMBve iAj BoT BAn

causation relationship, causation

handbook of internal accounting

causality

job documentation

S MAn
associating cause and effect

customs approved routes

S
MAn
MAn ,Sn JBMnA MAn ,ok B MAn
principal-agent relationship
kB
S q MAn

adviser

cost benfit relationship

controls

(pB\ BAn) o BAn

nBz ,qAn
solicitaion
oTz K] B{n ,qAn
focal date, on due date
Rk tEn
Bw BLeB SoX A En

kB MAn
confidentiality
nAjpAn
Aoe Rw ,Aoe nAjpAn
professional silence

majority shareholders vote

RB
,nAj En ,Se En
arbitral award, judgement, award
opinion shopping

agency relationship

oiEn

satisfy

jo An ,k{ An
substantive strategy
ATd joLAn
leadership
SAk ,oLAn

147

Anj kwn

B MB nBLA kwn

arbitral

receiving report

Se AT ,nAj En
cumulative voting
]Twj En
Aok M En e BA ,TB jEn

depository receipt

voting by proxy

negotiable warehouse receipt

Se AT ,nAj En

SBnj xnAq ,nBLA kwn

BM kwn
clean receipt
o{ k M kwn
iou
S SiAjoQ kwn
airmail receipt
A SvQ kwn
postal receipt
TvQ kwn
delivery receipt
B dU kwn
railway receipt
CAn kwn
receipt issued, issued receipt njB kwn
mates receipt
Tz BTQB kwn
receipt of goods
B kwn
woMBve zBpC kwn
audit test check

nAjoM xn M kwn ,zBpC kwn

test-check
check, checking,

wnoM ,kwn

examination, investigation

AU B{n BL oM kwn

agreed upon procedures engagement

|Bi n
M kwn

special purpose checking
examination of accounts

BMBve M kwn
BMBve M kwn

investigation on accounts

woMBve wU BMBve M kwn

examination of accounts by auditor

JBve qn M kwn
checking account in detail
claims handling

RBB{ M kwn
Bv dU q\U ,kwn

verification, examination
cross checking

LB] ka kwn
professional checking
Aoe kwn
BMBve M Aoe kwn
professional checking on accounts
internal check
periodic checking

iAj kwn
Anj kwn

vote

jAj En ,En
nAiBMn ,BMn
o AnA (S B ]nj U) kMLUn

usury

bond rating
sorting

kMTwj ,kMLUn
form over substance ATd oM { Bd]n
substance over form { oM ATd Bd]n
ademption
S pA ]n
recource action
BjAj M ]n
occurance
jAkn ,jAkin
occur, take place
jBTA BUA ,jAj fn
passed
k{jn
,So{ nBLTA ]nj U ,nBLTA kMjn
credit rating
nBLTA Aq
ranking of projects
BroQ kMjn
shares rating
Bw kMjn
tracing
MBjn
audit trail
 o\p ,jBwA MBjn
tracking
jo MBjn
direct tracing
Tv MBjn
tracing and tagging nAmS MBjn
cost tracing
q MBjn
official, administrative
nAjA ,wn
formal
nk ,B ,n ,wn
whistle-blowers
Bk Awn
financial scandal
B Awn
data freight receipt
e nBC kwn
original receipt
A kwn
duplicate receipt
XA kwn
escrow receipt
BA kwn
trust receipt
(B ) BA kwn
warehouse receipt
nBLA kwn
dock warrant
pAkAnBM nBLA kwn
(B B o l kM) nBLA kwn
warehouse receipt (non title to the goods)

148

K
n

jBzQ BS jo SBn
backing away
social welfare

BT]A Bn
iA B{pnA oM TL nBTn , iA nBTn

kwn

physical checking

kwn
seasonal checking
~ kwn
B j] M Ak kwn
perpetual audit

ethical behavior

woMBve Tv kwn

jB~T A ()  nBTn

independent examination of auditor

rational economic behavior

BA pC , kwn

dysfunctional behavior

Aoeo nBTn
consumer behavior
ko~ nBTn
k{BU BM A yAo ,q nBTn
cost behavior
round tripping

SzoM Sn
TiA n
administrative o hU TiA n

settlement of a dispute

settlement of a customs offence

release of seizure

 U n
competitive
TMB n ,qCSMB n
monopolistic competition nB~dA SMB n
nApBM ,Bka nB~dA ,LB]ka SMB n
oligopoly
k{o ka nB~dA
pA) nBKeB Jm] AoM BwoMBve SMB n
lowballing
(eqAe jo  o
severe competition
kk{ SMB n
perfect competition
B SMB n
fair competition
oz SMB n
imperfect competition
} B SMB n
debt item
kM n
approximate figure
LoU n
self-checking figure
oT ji n
figure(s)
(B nA ] nj) n
(nBzA kM) kAn n
round figure, even lot
digit, figure, number

(jk) n
check digit
oT  ,oT n
account balance figure
JBve kB n
AvB jAkA ,MBz n ,o
n
comparative figure
competitor

cut-off verification
effective audit

oY woMBve ,oY kwn

MkM pA {B kwn
forfortures receipt  e k~T kwn
call receipt
] LB kwn
topping out
S ZA  M kwn
receipt, arrival
(u]) B kwn
B dU L ,B kwn
pessimistic checking

goods received note (GRN)

line

L{ ,T{n
iAj B MB pA jBTwA o pA k{n

internal expansion financing

economic expansion

jB~T A k{n
constant growth
SMBY k{n
accrue
T{BLA ,TB yAqA ,jo k{n
aggressive growth
AnT k{n
conservative growth
AnB
Bd k{n
growth
wU ,S yAqA B k{n
bribery
BzUnA ,nAi{n
bribe taker
(nAi{n) ni{n
briber
({An) kj{n
bribe (to), kickback
jAj {n ,{n
corruption
jBv ,j{n ,BTw{n
bribed, bribable
({o) o{n
bribery and corruption
jBv {n
commercial bribery
nB\U {n
sufferance, consent
SB n
Aoe nBTn BjnAkBTwA SBn
compliance with standards of conduct
precedence

K n

compliance

kU e SBn
RAno SBn

RkkM nAm Bow nj s xpnA xn

149

So{ jB Bw jw jo 
n

method, policy, procedure, system

xn
physical units method
q jBeC xn
TomQ B\A nB jBeC xn

diflation, stagnation

units of work performed method

economical recession,

koi S oiC xn
latest purchase price method

So{ jB Bw jw jo  n
equity dilution

depression, economic downturn

stagflation

Bi (yBpC) pC xn

jn
jB~T A jn

nU BM Ao jB~T A jn
kk{ SA ,kk{ jn

trial and error method

hard recession (slump)

nAk kFU MpBM ,RBA pC xn

test data approach
oTA
actuarial method
onBC xn
pooling of
qoT xn ,B jBdUA xn

linear regression

interest method, pooled approach

interrelationships among accounts

periodic method

business relations

nAjA xn
par value method
wA xpnA xn
market value method
nApBM xpnA xn
BnAmBow nApBM xpnA xn
market value method for investments

jnCoM TBpBM }Bi xpnA xn

estimated net realizable value method

knj oM TL TBpBM }Bi xpnA xn

constant gross-margin
}BiB jw SMBY
percentage NRV method
book value method

oTj xpnA xn
U  nj xo xpnA xn

sales value at split off method

nApBM B xo xpnA xn

market or sales value method
present value method
annual net

 xpnA xn
Bw }Bi  xpnA xn

present value approach (ANPV)

(nApBM xpnA BM kU) nBT xpnA xn

fair value (mark-to-market) method
proportional method

Lv xpnA xn
k{ kU s xpnA xn

modified equity method

RkkM nAmBow nj s xpnA xn

equity method of accounting for
long-term investment

internal linkages
human relations

i won
iAj RBBLUnA .MAn
BvA MAn
BMBve M MAn

nB\U MAn
multiple relationships
Bka MAn
audit relationsships
woMBve MAn
organizational relationships BpBw MAn
jBTw  MAn
line and staff relations
inter-relationships

MB  MAn
jM  Be ,k{ KB ,T{Aj ZAn
upside
n M n ,yAqA M n
acceleration
BkM jo kCpn
valuation day
(MBpnA ,MB{pnA) pn
nAkMBve nj pn oiC ,BMBve TvM pn
prevail

closing day
pay day

SiAjoQ pn
(tnM nj) JBve qnA pn ,vU pn

settlement day

(JBve qnA pn) JBve ~U pn

account day, pay day
non-business day

nBo pn
business day
Uo pn ,nB pn
tax day
RBB pn
daily pay, dailypaid
jqpn
journalizing Bpn oTj oodU ,vBpn
days of sickness, sick days nBM Bpn
Tz pAkAnBM B onBM AoM Bpn
lay days
(oiFU RnBvi U kM)

150

e xn ,dU xn

BnAm Bow s xpnA xn

BnAmBow s xpnA xn

BTA xn ,UC Bnj M BTA xn

deferred method, deferral method

equity method for investments

short-cut method

ow pC B\A xn
method of measurement opAkA xn
q opAkA xn

full equity method

physical measure method

method of valuation

oM xn ,oM fo oM TL B
A xn
interest method of amortization  TwA
oMB xn ,RB BA xn

perpetual inventory valuation system

cut-off procedure

appraisal method of depreciation

B s xpnA xn
} B s xpnA xn

incomplete equity method

MBpnA xn
j] Aj MBpnA xn

 TwA U nj MBpnA xn

( ,jo Swj nj) o AnA xn

bond outstanding method

jnA oiC pA njB A xn

last-in-first-out cost (LIFO cost)

MBq nj jnA A pA njB A xn

FIFO method (of process costing) Aeo
market method
nApBM xn
marketing policy
MBnApBM xn
(k{ BU S ) q SBpBM xn

pAT MBpnA xn
balanced scorecard approach

ov xn ,roQ nj o
kk\U MBpnA xn

program evaluation and
AodM
review technique
standard method

jnAkBTwA xn
depreciation method
 TwA xn
kU jBeC  TwA xn
units of production (UOP)

cost recovery method

 xpnA  TwA xn

liability method

present value amortization

specific unit cost method

usage method

kM xn
}hz keA o k{BU BM xn

effective-interest method

o~ B jonB Kve oM  TwA (xn)

oY oM xn
kU BQ xn
nj  TwA q Bv SiAjoQ xn
AT BBw

double declining balance (DDB),

equal-annual-payment method

depreciation method

accrual basis method

Qo Q xn
monetary-nonmonetary method

s xpnA .Bw M kLU xn

conversion to equity method
revaluation method
MBpnA kk\U xn
B U ,jA B B xnBw kk\U xn
periodic review system xnBw kk\U Bp
analytical method
dU q\U xn
prescriptive approach
q\U xn
woMBve nj dU xn
analytical auditing
delivery method

oTj xpnA BL oM  TwA xn

book value method depreciation

B
q kB  TwA xn

kU jBeC oM TL  TwA xn
production-unit method (units of
production method of depreciation)

 TwA ] oM L  TwA xn
sinking-fund depreciation method
(annuity method)

B A oM TL xn ,B A xn
incremental approach
method of neglect

BA xn
o nAjnBLA xn

customs warehousing procedure

e xn ,dU xn

share method of issuing

Bw nBzTA xn

151

Bow (S{Ak) e xn

one-variance approach

}~hU xn

appropriation method

AodAU xn
order cycling method xnBw nAoU xn
compelet contract method BQ U xn
jo U xn

}~hU xn
Aeo B AT }~hU xn

sequential allocation method

completed-performance method

direct allocation basis of apportionment,

single-rate method

ioU xn
distribution method
pU xn
q Ake BM kU xn

direct allocation method

least cost production method

balance sheet method

periodic system

Bj] nAjA SLY xn

Tw SLY xn
direct entry method
Tv SLY xn
current method, current
nB] xn

graphic method

(catch-up) approach

prospective approach

vU nj (Tv }~hU) xn

J }~hU xn
optimum (optimal) allocation method

BpAoU xn
(nAj) woU xn
B KoU xn

columnar entry system

absorption cost system

cycle approach

q Jm] xn
(RB) ioa xn
oX Ake , Ake xn

manner of combining interests

kC Bnj M ovU xn
BBQ fo M nAmBow }Bi ovU xn
colsing rate, net investment method
compliance procedure

MBU xn
Aqi Bw k{kU xn

min-max method, high-low method

RBB Ake xn
alternative minimum tax
direct write-off method

Tv me xn
kU nAkMBve xn

modified treasury stock method

(kCnj B q) Bp omQ U xn
accrual(accrued) basis
accrual method

kU xn
k{bA kU xn

accrual method of accounting

Aqi Bw nAkMBve xn
method of accounting for treasury stock

modified accrual basis

full accrual method

Bv A (xo) nAkMBve xn

installment method of accounting

mark up pricing method

Aeo k{ BU S nAkMBve xn
process cost accounting method

jqnB MBq nAkMBve xn

job method of cost accounting

B kU xn
S yAqA U xn

nB U knj U xn
percentage of completion method

M MBq B{n ,q U xn
actuarial cost method

oTz ~d MBq nAkMBve xn

joint product method of cost accounting

() A MBq nAkMBve xn
actual cost accounting system

BAn  M woMBve xn
embedded audit facility

Bow (S{Ak) e xn

capital maintenance approach

nj M nj oU xn
period-to-period change method
incremental method

BU xn
oTz Bq }~hU BU xn

incremental common cost allocation

method
reduced profit method

jw U xn
U xn

direct write down methodTv

152

nAkMBve xn

Bw BLeB e xn

anBP .B] jon .xn

integrated approach

Bw BLeB e xn
shareholders equity method

ATd jon .xn

SB e xn

substantive approach

property-rights approach

operating performance approach

service-output method

jpBM ,Ski xn
BSo{ BjA jn nj koi xn

algebraic method

(oL]) Bn xn
vU nj (kU nB RBBw) xn

production hours method of application

purchase method of combination

perpetual method

 TwA (LwBd) nj (kU nB RBBw) xn

production hours method of

Aj xn
oj] Aj xn

perpetual inventory method

depreciation

}BiB jw SMBY knj xn

, TwA LwBd AoM (nB SBw) xn

jonB SBw BL oM  TwA

constant gross margin percentage

method

labour-hour method of depreciation

deposit method

joPw xn
{ojoi Tw xn

convential retail inventory method

Tv o y\w xn
indirect assessment method

Tv y\w xn

 TwA nj (kCnj knj) xn

constant percent of decreasing
balancing
percent of sales method

xo knj xn
percentage method
knj xn
k BSiAjoQ BSBnj xn
cash receipts & disbursement method

direct assessment method

interest method

k{
U jw xn
net income approach
}Bi jw xn
UB jw xn
net operating income approach (NOI)

}BiB jw xn
gross (margin-profit) method
treasury stock approach

Aqi Bw xn
nAkMBT{ xn
(oUBj nj ) nAm nB{ xn

Bow SBpBM nj xn
payback (or payout) period method
current period approach

nB] nj xn
ioj xn
(RBLB , TwA) ooil xn

dual-rate method

allowance method

Bj] xpnA yB AoM ooil xn

inventory allowance method

accelerated method

system of cross referencing

AodM (ov) An xn
critical path method (CMP)
ranking approach

nAm{pnA xn ,S U wB{xn
valuation methodology

inductive approach

jw M S Ko xn
price / earnings multiple approach

(LoU o) xn
composite life method of depreciation
basis of accounting,
accounting procedure

kMLUn xn
AoTwA (jon) xn

nAkMBve xn

xn ,T{m Bnj M ovU jon .xn

retroactive approach
LwBM 
L Bnj M ovU BL oM
retroactive basis

U (jon) xn
descriptive approach

153

L MB TwA LwBd xn

cash flow method

k ] xjo xn
tax treatment
UBB xn
( TwA nj) q kB xn

procedure, method, manual

diminighing provision method

proportional-performance method

diminishing-balance

Ao]A AnTwj ,nB nTwj , xn

Lv jo xn

q kB xn

method (reducing-balance method)

q kB xn
reducing installment method

Ao]A AnTwj ,nB nTwj , xn

q B
xn ,q kB xn
double declining balance method
equity method

s xpnA oM TL xn
q oUBQ oUBM oM TL xn

nAkMBve wo xn
conventional accounting procedure
cost procedure

q xn
Aeo MBq xn

process costing procedure

operating method

UB xn
oRoB xn ,Tvo xn

cash-up approach

high-low method

flow-through method

B  Bp nj pnA kLU oM TL xn
temporal method
j{ B\A
xo U oM TL xn

mixed cost formula method

completed sales basis

U knj oM TL xn
percentage-of-completion method

SBpBM nj oM TL xn
payback period method
risk focused approach vn oM TL

xn
koi SLY B /S }BiB oM TL xn
xo pA hU

gross-price method (of recording

purchase, sales discounts)

oY oM fo oM TL xn
effective interest method

B jAkn oM TL xn
one-transaction method

oAo xn
Th q o xn

method installment salesBv A

xo xn
k{U nB xn ,k{ U jAjnAo xn

completed contract method

(vn kU) UB
xn
judgemental method(of risk adjustment)
item by item application

M xn
method of pricing
nAmS xn
R~d nAmS xn
production pricing method

BwnA ~d nAmS xn
method of pricing goods dispatched

woMBve (kwn) nB xn

audit procedure
work-measurementmethod

\w nB xn
S BU nB xn ,TM w nB xn

B BL xn
reciprocal method
MBT xn
Aeo B AT xn

three shift system

sequential (of step) method

direct inventory reduction method

legal basis method

positive approach

SLX xn
RAw \ xn
method of calculation
LwBd xn
L MB  TwA LwBd xn
life-periods method

depletion accounting

linear-cut approach

i yB xn
j] xpnA Tv yB xn
Bw BLeB e kB xn

contra equity approach

J iAj oT xn
pertinent internal control procedure
work measurment

Bq oT xn

154

nB jLM B{n

Bow MBpBM (LwBd) xn

s xpnA }BiB xn
gross equity method

payback method

koi L }BiB xn
gross amount approach

oY oM fo xn
effective interest method rate
declining method

Bow MBpBM (LwBd) xn

q xn
 TwA q xn

accelerated method of depreciation

B
q xn
double-declining method

kU M xo SLv xn
sales-to-production-ratio method

jonB SLv xn

Aok o j ,dwj Sok xn

nj Sok xn A /k nAjA An So{
/SwA AkT BC s M BQnA BSo{
ioM nj ok RF BA RF L{ {n)
two-tier board
(AoA BSo{
SMBY BAnAj jo Tv xn
policy depreciation

o
kk\U MBpnA  ,AodM ov xn

programme evaluation and
roQ nj
review technique (PERT)

q vU nj \ ka RjB xn
simultanous equation method

proportional performance method

of apportionment

explicit, clear

B
jBL Tvw ,kTw jAj ,BQBBQ B xn

co ,{n
k xn
nAkMBve k xn

cash method

barter system

MBq (oz)  xn

cash basis (of accounting)

legitimate method of costing

evident

reconciliation method

jz ,{n
 MB {n
nBMow vU nj kU keA xn

clear and understandable

production unit method of application

oRoB xn
(Bbo - BnAmBow) jpBM vB xn

pay back method

quantitative method

nAk xn
MBpnA nj BQ j] xn

 TwA LwBd nj nB SBw keA xn

unit labor-hour method of depreciation

base stock method of valuation (valuing)

sinking fund method

 TwA ] xn
collection method
xn
nAkMBve BU Bxn

k{bA S xn
modified temporal method

accounting trends and techniques

investment method, average cost method

average annual return, on

nAkMBve k{ TomQ Ao]A B{n

accepted accounting practices

j] MBpnA B{n
inventory valuation methods

dU wnoM Bxn

k{BU BM p B xn
weighted average cost method

Aeo MBq p B xn
weighted-average process costing
method

analysis review procedures

UBk . A qnBoM B{n

preliminary planning procedures

nB jLM B{n

work improvement methods

B xn

nAmBow jpBM fo B xn
aver age annual r etur n on investment
method

p B xn
weighted average method

155

jo kn

iAj BoT B{n

internal control procedures

nAjnBLA me xn ,BM Bxn

nAjnBLA me xn ,BM Bxn

just-in-time techniques (JIT techniques)

alternate procedures

RBT B{n
substantive procedures ATd B{n
~d MBq B{n

projected benefit-cost methods

product cosnting methods

analytical methods in accounting

q M q xn

jw q MyQ Bxn
nAkMBve nj dU q\U B{n
methods of allocation

}~hU B{n
AnB }hzU B{n

cost-to-cost method

MBq xn

cost accounting method, costing method

nB xnBw MBq xn

job-order costing method
job costing method

methods of judging efficiency

B{n ,B j] U B{n

AjonBLA B{n ,oj]
inventory taking methods

jqnB MBq xn
B MBq xn

(k ] ,] xjo) qU B{n

discounted cash flow methods

full costing method (full costs)

Aeo MBq xn

nBMow Jm] B{n

methods of absorbing overhead

process costing method

BjAj nC] B{n

direct cost system

Tv MBq xn
AonBM jon , qj jon B xn

corridor approach

jw q MyQ AoM {n

data collection techniques

B{n ,AU (BAnTwj) B{n

AU jn kwn
agreed-upon procedures

attained age normal method

B \U xn ,B jo wB xn

pooling of interests method

kM]jM (Bn) B{n

s xpnA kn

trend of equity, trend of net worth

market trend

kwn B{n
interim audit procedures

nApBM kn
SwA oU M n nApBM kn

budgeting procedures

iAj BoT pA SiB{ Bxn

procedures to obtain an understanding
of internal control

market tendency is upward

SwA qUM n nApBM kn

nB RB A L B{n
time keeping methods

market tendency is falling

informal procedures

cost trend

pricing methods

k{ BU BM kn
kU kn
i kn
xjo nj Bow kn

production trend
linear trend
working capital trend
operating trend
increasing trend
price trends
rounding off

RB kn
j kn ,kAq kn
S kn
jo kn

ko Bxn
nAmS B{n
R~d nAmS B{n

product pricing methods

B j] nAmS B{n
inventory pricing methods

SiB{ Kv B{n

procedures to obtain an understanding

KwB oT B{n

pertinent control procedures

,oj BSo{ koi AoM nAkMBve n

external events

]nBi BjAkn
internal events
iAj BjAkn
MyQ MB o BjAkn
unforeseeable events

L oTo BjAkn
extraordinary events

156

t kn

back up

t kn
down trend, decreasing trend q kn
trend of financial condition B kn
nAkMBve (nj) UC Bkn
future trends in accounting
cost (expense) trend

q kn
BT ow yAqA BTeA ,nApBM n

unfavorable events

JB BjAkn
nonhomogenous events B BjAkn
homogeneous events
BjAkn
gnBU BpAoU gnBU M  BjAkn
/kj fn B BRn K~U

market growth
upturn

j ,SozQ ,n
tnM pBM Tw ,nB
TA jn n
(o pA k{ }ioU) wA n

bull

adjusting events (post-balance-sheet

ex quay duty paid

events)

incidence

on deck / under deck {o op .{o n

future event

{ xn ,B] jon

phenomenon

all-inclusive approach
eliminate approach
audit approach

jo me jon

woMBve jon
iAj woMBve jon

jAkn
UC jAkn
kkQ ,jAkn
BpAoU gnBU pA uQ jAkn

post-balance-sheet events

oTv (TwQ) jAkn

continuous transaction

internal audit approach

obligatory event

condensed approach

accounting event

the activity approach to income

non-adjusting event

measurement

unusual event

joz jon
jw opAkA nj SB jon

nCkU jAkn
nAkMBve jAkn
kU o B ,eAo jAkn

generality approach

o jon
o~U k .jon

decision model approach

(AkT) Tw xn ,wo jon

conventional approach
transaction approach

RB jon
ABpAoU (xo) jon

balance sheet approach

approach

Bkj ,xo ,jon

jB~T A (B{n) Bjon

jBo jAkn
MyQ MB o jAkn

unforseeable event
taxable event

UBB jAkn
transaction
B ,B jAkn
reasonably possible event
Td jAkn
B (RB) jAkn
financial transaction
events and conditions

Ao{ BjAkn
jB~U B L] RB BjAkn

peripheral or incidental transactions

economic approaches

cantingencies events

accepted policy

k{ TomQ n
,oj BSo{ koi AoM nAkMBve n
(o BSo{) U JBve nAkB

exceptional events

acquisition accounting

events after the balance sheet date

BTeA BjAkn
BXTwA BjAkn
economic events
jB~T A BjAkn
BpAoU gnBU pA kM BjAkn

157

UAl vn

auditing guidelines

woMBve Bjn
nAmBow Bjn

investment guidelines

toMBve n

auditors policy

policy, method, procedure

iAj BwoMBve AoM jn

accounting policy

nAkMBve (xn) n
iAj woMBve n

guidelines for internal auditors

management trail

Sok n
material spoilage
jA xBQ Shn
JBve kB q\U ,JBve A qn

internal audit procedure

precedent

account detail(s), breakdown

B
n
M o ka B j BAnAj Thn n
hotchpot
BC M Bv w jAj n

U (B{n) Bn

detail of account

consolidation procedures

break-down

toMBve n
SwBw ,(z i) n

JBve qn
JBve qn
koi Rnk yB pA {B vn ,pnA vn
currency risk
Q keA
margin risk
joPw jAj Swj pA vn
information risk
RBA vn
transfer credit risk
]nBi nBLTA vn
]nBi Sj nBLTA vn
political credit risk

,nAkMBve L MB Bn
k{ TomQ A
generally accepted accounting practices

RBT B{n ,Th Bn

alternative procedures
lead
open-end mortgage

vn fo ,nBLTA vn
credit risk (commercial credit risk)

guaranteed mortgage
first mortgage

econimic risk

jB~T A vn
market risk
nApBM vn
above-average risk wT pA oUBM vn
dU (B{n) BwnoM vn
analytical procedures risk (APR)

z k k{qnBoM vn

second mortgage, secondary mortgage

underlying mortgage
pawn setter
re-hypothecation
amortized mortgage,

planned detection risk

amortizing mortgage

acceptable risk of

detailed guidance

SwnjB xomQ vn

incorrect acceptance (ARIA)

woMBve vn ,woMBve roQ vn

engagement risk
off balance sheet risk
business risk

nB\U vn
client business risk nBLeB nB\U vn
roQ kz U vn
completion risk
inherent risk (IR)

BY SB ,n
(An) nAm n
jk\ n
k{ Tv n

~U jn
B . AoC Bjn

authoritative guidelines
disclosure guidelines

BpAoU pA ZnBi B FU vn

diversifiable risk

SAk ,oLn
(jkdB) jApC n
k{
U n
A Swj n
(BY) j n

BzA Bjn
BAnTwj ,o~U Bjn
decision guidelines
o~U
nAkMBve Bjn
accounting guidelines
management

Sok nAkMBve Bjn

accounting guidelines (MAGs)

omQU vn
UAl vn

woMBve nAkMBve Bjn

audit and accounting guidelines (AAG)

158

ok S un

pnA fo oU pA {B vn
exchange rate risk

SwnjB jn vn

acceptable risk of

SwnjB jn vn

incorrect rejection (ARIR)

koi Rnk pA {B vn
purchasing-power risk

capital risk

Bow vn
wBw vn
 cw nj wBw vn

political risk

S Bw pA {B vn
price fluctuation risk

macro (political) risk

oM fo Bw pA {B vn
interest-rate risk
liquidity risk

k vn
default riskSiAjoQ k vn , vn
risk and reward
jpBM vn
bankruptcy risk
Tv{n vn
head of department
nAjA un
B qnBoM nAjA un
head of financial planning department

counterparty risk

MB o vn
factor risk
B vn
detection risk
RBodU z k vn
operating risk
UB vn
unsystematic risk
UBTvwo vn
,me MB vn ,UBTvwo vn
omQU vn
unsystematic risk non-market risk,
unsystematic risk, idiosyncratic risk

]jM nAjA un
head of budget department

jB~U kAo vn
risk stochastic process

woMBve nAjA un
head of auditing department

B RBki nAjA un
head of financial department

technological risk

nB vn
nj oT vn jnCoM ,xomQ MB vn
acceptable risk of
BQ nBvM cw
assessing control risk too low (ARACR)

B nA un
head of financial affairs

woMBve xomQ MB vn
acceptable audit risk (AAR)

nAkMBve un
head of accounting, head of accounts,
accounting general, cheif accountant

nAjoTj oAj un

callability risk

koipBM SMB vn
convertibility risk
kLU SMB vn
purchasing power risk koi Rnk vn
qU vn ,S yB vn

head of bookkeeping section

downside risk

headmaster, manager,

control risk

ok ,BonB ,un

boss, chief, president

nAkMBve  un
head of general accounting department

ok S un
chairman of the board of directors

oT oi BTeA ,oT vn

risk avertor
qovn
absolute risk aversion  qovn
transaction risk
(B) jBL vn
portfolio risk nAmBow \ vn
confiscation risk
AA njB~ vn
Tv vn ,joMo~d vn
stand-alone risk

BkM BAnAj kLU pA {B vn

accounting exposure ]nBi pnA M BpAoU
= translation exposure

p
nB\U keA BMp ,RnB\U BMp

jn LoU Bp
estimated time of arrival

language of business

cycle time

kU U Bp
Bp ,RC{B B BvA o k{U Bp
idle time
jBTwAM
breakdown time
 U Bp
 U Bp ,{B (jBTAnB pA)  U Bp
downtime AonB nBM Rk ,RC{B
jk\ jBC Bp , U Bp
breaking-down time
manufacturing time

kU Bp
rotational delay
yioa Bp
access time
jBwA M woTwj Bp
control period (time)
oT (nj) Bp
float time
pAkAAn Bp
jo Bp ,ovMow Bp
break even time (BET)

eo pA jA BTA BpRk ,nm Bp

transit time
oj eo M kU
time covered
k{  Bp ,p Bp
allowed time
pB\ Bp
straight time
Tv Bp
operation time
nB M z Bp
standard time
jnAkBTwA (S ) Bp
land, estate, real estate, real  A ,p
property, properties

kU oU AoM jBC Bp
change-over time
operable time

woTwj Bp ,jBC Bp
woTwj Bp ,jBC Bp
kU RB k jnC Ao Bp ,jBC Bp
preparation time
xnBw
(kU i) pBw jBC Bp
up time

set up time, make-ready time

BTwj pAkAAn Bp ,pBwjBC Bp

make ready time
cumulative time

T{BLA Bp
lay time
Tz (pAkAnBM B) onBM Bp
inspection time
oT . wnpBM Bp
waiting time
jBTwAM Bp
kCnj SiB{ kMBp
timing of revenue recognition
timing of cash flow

] xjo kMBp
aging of receivables
RBLB kMBp
processing time
xpAjoQ Bp
kU xpAjoQ Bp
productive processing time
delivery time

dU Bp
koi xnBw dU Bp

purchase-order lead time

undeveloped land

time of supply

value chain

delivery and shipment e dU (Bp)

oBM p
xpnA o\p
(T) B xpnA o\p

industrial value chain

oTz M B dU Bp
Sq LoU Bp

estimated time of departure (ETD)

160

jAj Swj pA ,jo Bp

,B ov , o\p

loss

RnBvi ,Bp
book loss
oTj Bp
BAnAj xpnA yB ,BAnAj kkBp

,SB oQ ,B ov , o\p

transaction trail
SB ojn
xpnA TBxoTv o\p

impairment of assets

extended value chain

late payment fine

jooj Bp
loss on investment
nAmBow Bp
(L BBw pA kB BM) L RAw Bp
retained loss
prior years loss(es)

UAw Bp
jk\ U pA {B (jw) Bp

loss (gain) on repossession

So{ BSB pA {B jB Bp
ordinary loss, normal loss
inadequancyloss
operating loss

AjnB k Bp
UB Bp
~d jBeC jBo Bp

absorbed (abnormal) lost units

(kU eAo) kU eo jB o Bp

k
U (L{) o\p
guaranteeing chain

Aq pA yM M BL AnA , jAj Bz jBp

A
overstatement
prejudicial

(p ) nCBp
contingency loss, contingent BTeA Bp
loss, loss contingency
contingent loss

BTeA Bp
loss contingency
BTeA Bp
economic loss
jB~T A Bp
possible loss
BTeA Bp ,omQBA Bp
cumulative loss, deficit,
T{BLA Bp
accumulated deficit

abnormal process loss

unavoidable loss
windfall loss

JBT]A MB o Bp
L oTo Bp
(BXTwA) L oTo Bp

extra ordinary loss

(kz MyQ) L oTo Bp

unforeseen loss

pwyUC pA {B Tvo Bp
consequential loss
discreteloss

oTvo Bp
foreseeable loss
MyQ MB Bp
(UBB o
pA) L MB Bp
qualifying loss
tax loss
pre-operating loss

UC Bnj M TBBTA Bp
loss carried forward, loss carryforward
loss carryback

L Bnj M BTA Bp
MnM Bp
loss on contract
(B no ) BQ Bp
trade loss
nB\U Bp
estimated loss
hU Bp
exchange loss
kLU Bp ,ovU Bp
forfeiture
xpnA qU ,o] ,Bp
pnA ovU pA Be Bp

dry loss

foreign currency exchange loss

jBo RBB pA Be Bp
loss from abnormal spoilage

UBB L MB Bp
nAjoMoM pA L Bp
So{ zU pA L Bp

k{ T RB pA Be Bp
loss from discontinued operations

k{ Siw RBLB pA Be Bp

pre-incorporation loss

loss on bad debt

definite loss

holding loss

impairment loss
lose

 Bp
xpnA yB Bp
jAj Swj pA ,jo Bp

dead loss
net loss

BAnAj T{Ak pA Be Bp
}Bi Bp
s .}Bi Bp

nApBM jAj nAo

nBz op

161

B Bp

casualty loss

B Bp
Tz  MBT Bp

reciprocal demurrage
process loss

Aeo Bp
continued loss
oTv Bp
perfect loss
}Bi Bp , Bp
loss on stocks
Bj] Bp
S w oYA oM Bj] Bp
loss on stocks due to fall in price

Tn Swj pA So nB
TA jn Bp

expected opportunity loss (EOL)
gross loss

}BiB Bp
pwyUC pA {B Bp
,AnAj jM jBTwAM pA {B Bp
deprival value
AoL] xpnA ,Ak xpnA
B j] nAk pA {B Bp
fire loss

inventory loss
accumulated losses

T{BLA BBp
B koi RAkU pA {B BBp

purchase commitment losses

loss per share
casualty
management

w o Bp
BUA RnBvi B Bp
iAj BoT jnAm BQ op

override of internal controls

below-the-line

i op
nBTiBwop

infrastructure (social overhead capital)

under capacity
under deck

So op
{o op
nApBM jAj nAo nBz op

hammering the market

t
BpBw KUAo vw oM TL nBTiBw

record of service

Ski MBw
k{ B\A nB MBw

hierarchical structure
theoretical structure

o
nBTiBw
TvMA nBTiBw
(k{BU BM nBTiBw) q nBTiBw

affiliation structure

record of work done

xnBw k{BU BM ,q RnB ,MBw

job cost record, job costing record

cost structure

market structure

fabrication

yield structure

TiBw B ,SiBw
factitious, artificial, forged
TiBw
building, dwelling
(BM) BTiBw
industrial building
nB\U BBTiBw
manufacture
jo kU ,TiBw
clean
}M ,o{ k M ,jBw
truncation
nAkBM RB jo jBw
organization, body corporate,
BpBw
corporation

AM BjnAkBTwA BpBw
international standards organization
(ISO)

AM BjnAkBTwA BpBw
international standards organization

kjnBzTA BpBw
issuing authority

nApBM nBTiBw
jpBM nBTiBw
B (M) nBTiBw
Bow M nBTiBw

financial structure

optimal capital structure

Bow k`Q nBTiBw

structure complex capital
decision structure

~U nBTiBw
accounting structure
nAkMBve nBTiBw
Sok nAkMBve nBTiBw
management accounting structure
asset structure

AnAj nBTiBw
simple capital structure Bow jBw nBTiBw
organizational structure
BpBw nBTiBw
So{ Bow nBTiBw
firms capital structure

Bow J nBTiBw ,k Bow nBTiBw

(jw k BM) BTA BpBw

target capital structure

profit oriented organization

nAjBM AnA AM BnApBM BpBw

iAj oT (Tvw) nBTiBw

internal control structure (system)

international securities market

plant layout

association

control structure

nz TvzpBM BpBw

civil pension organization

BinB nBTiBw
(iAj) oT nBTiBw
Bw BTo{ B nBTiBw

corporate financial structure

163

{B Tv nB RBBw

]jM BoM BpBw

]jM BoM BpBw

(nAmoYFU) ll BBpBw

influential organizations

plan and budget organization

BQnA jB~T A nB BpBw

organization for european economic

BT]A BM BpBw
social insurance organization

cooperation (OEEC)

nB AM BpBw

jB~T A wU nB BpBw
organization for economic
cooperation and development (OECD)

(nAjBinB ) k kU ,kpBw
manufacturer

international labour organization (ILO)

,nBLU BkBM kjy{Q BpBw

(BzQ kB) B B] BBpBw
Racketeer Influenced and Corrupt
Organization (RICO)

office hours

nAjA RBBw
nB jnAkBTwA RBBw

standard hours of

BT]A FU BpBw
social security organization

work, standard labor hours

Tv nB jnAkBTwA RBBw

AM RnB\U BpBw
international trade organization

standard direct labor hours (rate)

nB keA jnAkBTwA RBBw

B] RnB\U BpBw
world trade organization (WTO)

standard hours per unit

overtime hours

nB B A RBBw
nAjqB] nB B A RBBw

o B] BpBw
world customs organization (WCO)

(P) SB B] BpBw

overtime premium hours

world intellectual property

idle hours

organization (WIPO)

nBM RBBw
nB jB RBBw
{B jnAkBTwA nB RBBw

normal hours of work

standard machine hour

Ajoji BpBw
self-regulatory organizations
organizing

kBpBw
BTAo BpBw

RC{B k{]jM nB RBBw

estimated machine hours

{B nBM nB RBBw

not for profit organization

profit organization

idle machine hours (lines)

labour hours
machine hours

AonB nB RBBw

(RC){B nB RBBw
Tv nB RBBw

direct labor hours (DLH)

A]jM Tv nB RBBw

budgeted direct labor hours

BoM L Tv nB RBBw

planned direct hours of work

{B Tv nB RBBw

direct machine hours

BTAo BpBw
qoTo BpBw

decentralized organization
controllers organization

oT BpBw
Bw koT Tv BpBw

independent registar
exempt organization

RBB pA B BpBw
kkFU vw ,kT BpBw

confirming house

RBki kjAnA BBpBw

public service organizations
for-profit organizations

BTA BBpBw

164

Aqi joPw

per annum (per, ann.),

Bw nj ,BBw

A nB RBBw

actual labor hours, actual A

annual(ly), yearly

nB RBBw

hours of work, actual hours

Bw RB{nAq nj Znk RBA oBw

other information included in annual

k{ B\A A nB RBBw

actual hours worked

reports

jnAkBTwA pB\ RBBw

B] jw A oBw

standard hours allowed

other comprehensive income

standard labor time

other liabilities

market hours

BkM oBw
TiAjoQ BMBve oBw

other accounts payable

jnAkBTwA nB SBw

nApBM nB SBw
nB\U nB SBw
toTwj nj nB SBw
{B jonB SBw

business hour
available hours

other assets

BAnAj oBw
escrow
WBY }h{ Swj M kw joPw
mandatory saving
nBL]A joPw
jBwA nBLTA joPw

machine operating hours

deposit on letter of credit

SBw ,{B SBw ,Tv nB SBw

direct hour
jnAkBTwA
year ahead, next year, following kC Bw

primary deposit

year, forthcoming year

(A) A joPw
oT oM fo BM joPw

floating-rate certificate of deposit

ok jq BBM joPw
inter-bank deposits
bank deposit
specific deposit

BM joPw
|Bi n
M joPw
An nj ] ,AnM joPw

deposit in transit
deposit payable

TiAjoQ joPw
saving deposit
pAkAuQ joPw
guaranteed deposit
k{
U joPw
fixed deposit

U joPw ,SMBY joPw

{nBw SLY joPw
deposit on order registration

AnAj ~dU pA kM Bw
year subsequent to acquisition
base year

BL Bw ,BQ Bw
business year
nB\U Bw
current year
nB] Bw
audit year
woMBve Bw
civil year, common year
o Bw
prior year
L Bw
tax year (year of assessment) UBB Bw
(nAkMBve Bw) B Bw
accounting year
financial year

present fiscal (financial) year

nB B\A ve joPw

performance deposit of guarantee

year under audit

year under review

SiAjoQ MB nB B\A ve joPw

retention payable deposit

B
A] nv ,nB B\A ve joPw

treasury deposit

woMBve jn Bw
kwn jn Bw
(bo -nB ) B Bw

terminal year, final year

performance withholding
eurodollar deposit

(nAkMBve Bw) B Bw
 B Bw

annuity

]nBi joPw
Aqi joPw

,Bw oTv vAv ,nABw

Bw no ,Bw Bv Bv A
(Bow SzoM) SBpBM BBw

recovery years

165

nBMow

(] AowA) BjApC nA M kwn jBTw

T Bnj joPw

deposit receivable

TBnj joPw
nAkj joPw

headquarter for prisoners of wars

sight deposit, demand deposit

affairs

JBve  Tw
folio column of the account

idle deposit
public deposit

k An joPw
(Tj) joPw
(nAkj) LBAk joPw

oUBj nj) d  nB{ , Tw

folio reference
(jBwA
contra column
MB Tw
quantity column
ojB Tw
per capita
Aow
SiBw jnAkBTwA nBMow

special deposit, legal reserve

standard manufacturing overhead

depositor

callable deposit
non sight deposit

nAkjo joPw
B joPw
s joPw ,B joPw

legal deposit

JBve knAj ,nAmjoPw

(RkkM) nAjRk joPw

estimated overhead

k{ jnCoM nBMow
budgeted overhead
A]jM nBMow
BinB A]jM nBMow

time deposit, term deposit

customers deposit

BoTz joPw
(nBBQ) nB B joPw

budgeted factory overhead

BinB k{jnCoM .k{MyQ nBMow

estimated factory overhead

contractors deposit
deposit

kU TB }~hU nBMow

] jo qnA ,joPw

o AnA SiAjoQpBM AoM ] joPw

manufacturing overhead allocated

bond sinking fund

factory overhead

outstanding deposit

kU nBMow

An M BjoPw
Rk pAnj jAjoTwA MB BjoPw

(indirect manufacturing cost)

(SiBw) kU nBMow
manufacturing overhead
productive overhead,

returnable deposits
good money

fixed overhead

SMBY nBMow
A]jM SMBY nBMow

budgeted fixed overhead

actual fixed overhead

A SMBY nBMow
k{ Jm] nBMow

absorbed overhead, applied overhead

k{ jAj }~hU nBMow ,k{Jm] nBMow

applied overhead
unabsorbed overhead,

kz Jm] nBMow

underapplied overhead
general overhead

SzoM MB BjoPw
qo BM jq pn BjoPw

kU nBMow

production overhead

overhead in process

long term refundable deposits

SiBw Bo] nj nBMow

nBMow

trust fund

joPw ] ,BA joPw

U joPw
fixed term deposit
nAjRk SMBY joPw
B TikA ,B joPw
guarantee fund

legal reserve, required reserve, statutory

reserve
import deposit

UAjnA joPw
tax shield
UBB oPw
exotic shelter
jBo UBB oPw
SiAjoQ pA Tn o ,ozB UBB oPw
absive tax shelter
RBB
abusive tax shelter RBB pA nAo AoM oPw

166

 xpnA M RBU ,U 

ow

vU MB
o nBMow

q dU q\U RnB ,nBMow jo {ow

overhead analysis sheet
nBMow

indivisible overhead, on-cost overhead

(overhead distribution summary)

indirect overhead

(q) jo {ow

vU MB o nBMow

variable overhead

apportionment, allocation

eAo M q jo {ow

Tvo nBMow
oT nBMow
A]jM oT nBMow

budgeted variable overhead

apportionment of cost to processes

BinB oT nBMow

 xn M oTz Bq jo {ow

variable factory overhead

equitable apportionment

direct overhead

q SiA (vU) {ow

monotonous application of cost
census

Tv nBMow
oAj A nBMow

departmental actual overhead

nB{ow
Q xjo Sow
nAmBow xjo Sow

velocity of money

investment turnover rate

BinB A nBMow
actual factory overhead

nBMow q ,nBMow
overhead (overhead cost)

j] xjo Sow

account heading JBve A ,JBve ~ ow

toMBve ,woMBve kwn o SwoQow

in-charge auditor
v
supervisor
oB ,SwoQow
,SwoQow

account categories

guardian, headmaster

inventory umover rate

budget expenditure head

]jM ~ow

BJBve ~ow
( oUBj nj)~h{ BJBve ~ow

personal accounts heading

expense heading

q ~ow
BinB Bq ~ow

dU k ,jpjj ,S ow
theft, pilferage, non delivery

U  ow ,BTo{ BjA  ow

goodwill on consolidation

k{ BU S M  ow
goodwill at cost price

Ro{ e ,nB\U  ow
LoU  ow

goodwill arising on
consolidation,

consolidated

VnAM AnAj ,AnAj TwoQow

nAkdUow
rontier
keow

encryption
pBwnjow
round
jo SwAnow
oTjq BU n yB o pA jo SwAnow
round down
B n
pA ioM me ,(jk B n) jo SwAnow
round off
jk jo jo k BM A
tenor
kwnow gnBU BU ,kwnow
kwnow M kM  hnBU ,kwnow
maturity
kwn

 S) T{m kwnow T{m kwnow

past, due, overdue
(k{
due date, maturity
k ,kwnow
undue
kz kwnow
RkkM A pA nB] v ,jq Bkwnow
head teller

factory expense headings

goodwill

escheat

goodwill,

consolidation excess

 xpnA M RBU ,U  ow

BAnAj B nBT xpnA ] So{
consolidated goodwill
C

current maturity

167

zU AoM vAv

lucrative capital

k{nAkoi 
ow

purchased goodwill

jwoQ Bow
call capital
k{kU Bow
kzSiAjoQ k{kU Bow ,kU Bow

written off goodwill, goodwill written off

uncalled capital

negative goodwill

  ow
jB~T A BM nj j]  ow

k{SiAjoQ BU Bow
paid up capital share

inherent goodwill

yB vU MB o So{ SMBY Bow

creditors buffer

A (wA) k{ SLY Bow

initial authorized capital
capital locked up

k{uLe Bow
fund equity
Tv JBve Bow
permanent capital
Aj Bow
floating capital, working xjo nj Bow
capital, circulating capital

Q xjo nj Bow

boot

jw ,kB ,ow
capital
Bow
free capital
jApC Bow
social capital
BT]A Bow
lost capital
Tn Swj pA Bow
k{SLY Bow ,(pB\) wA Bow
nominal capital, authorized capital,
authorized capital stock
orginal capital
additional capital (equity)

monetary working capital

k{nAkoi  ow
k{ Tv  ow

 xjo nj Bow
negative working capital

declared capital = stated capital

human capital

(nBM) k An Bow

A Bow
B A Bow
k{A Bow

BvA Bow
A Bow
A Bow ,A Bow

original capital

idle capital, dead capital

(~) TiBw Bow

investors capital
nAmBow Bow
share capital
w Bow
k{ SiAjoQ w Bow

initial capital, staring capital,

share capital paid

partially paid capital

artifical capital

kz SiAjoQ w Bow
share capital unpaid

opening capital
capital employed

Tn nBM Bow

k{ SiAjoQ RBj M Bow

contributed capital
invested capital,

k{ SiAjoQ BU w Bow
fully-paid up share capital

k{ SLY w Bow
share capital reqistered

paid in (up) capital, contributed capital

Aqi Bw BMA pA k{ SiAjoQ Bow

paid in capital from retirement of
treasury stock

AnAkBw w Bow
equity share capital

ko k{SiAjoQ Bow

capital paid in kind

partnership capital

S Ao{ Bow
k Bow
zU AoM vAv (A) Bow

major capital

periodic payment accumulating to (A)

k{SiAjoQ Bow
k{SiAjoQ Bow

k k{ SiAjoQ Bow
capital paid in specie
capital introduced
venture capital

TiAjoQ Bow
vnoQ Bow

168

jw jk\ nAm Bow

kU i nAmBow
product line investment

(RkA SMBY) Aj nAmBow

k{ Kv Bow

earned capital
impaird capital
investor

permanent investment

iAj nAmBow
internal investment, home investment

 A nj nAmBow

k{ Kv Bow
wA L pA oT Bow
nAmBow
Aoe AnAmBow

professional investors
potential investor

BM nAmBow
]nBi nAmBow
pnA nAmBow

foreign investor

investment (on) properties

nAjBM AnA nj nAmBow

investment in securities

nAjBM AnA nj nAmBow

portfolio investment

nj k{TomQ nAjBM AnA nj nAm Bow

listed investment
tnM
kTw jAj MB nAjBM AnA nj nAmBow

investment in foreign money

additional investment

B A nAmBow
safe investment yhMBA nAmBow
mass investment
LA nAmBow
] TikA nAmBow
investment of reserve funds
initial investment

investment in marketable securities

o AnA nj nAmBow
investment in bonds

A nAmBow
SMBY oM BM nAmBow

interest-in-possession trust
low-return capital

Bow Bw nj nAlBow
equity investment

 jpBM nAmBow
oM kM nAmBow

ex-capitalization (ex-cap)

(Tj) Sj nAmBow
government insetment

s xpnA xn BL oM nAmBow
equity method investment

nApBM nj BAow nAmBow

RkkM nAmBow

marketable investment

long term investment

gemstones

 nCjw nAmBow
personal investment ~h{ nAmBow
invested
k{ nAmBow
Bo nAmBow

paper tiger

inactive (passive) investment

trade investment

Bo nAmBow
insufficient investment

nCjw oB M nAmBow

lucrative investment
jwoQ nAmBow
jBzQ nAmBow
proposed investment

nB\U nAmBow
(Bow) Bw BLeB wU nAmBow

investments by owners

active investment
invest

B nAmBow
jo nAmBow
Tvo (SB) nAmBow

indirect holding
mutual investment
reinvestment
plowback

AwU nAmBow
expansion investment

kU nAmBow
production investment

MBT nAmBow
jk\ nAmBow
jw jk\ nAmBow

current investment

nB] nAmBow
(nB d So{) pA ZnBi nAmBow

external investment

169

S
cw

qCoBh nAm Bow

productive capital

k Bow
o AnA xo pA {B Bow

debenture capital

adventurous (venture) investment

continuing investment

lock-in capital, loan capital, debt capital

oTv nAmBow
 nAmBow
nj) nB] BAnAj ,S nAm Bow
temporary investment
(BpAoU
(kjw) k nAmBow

capital and reserves

productive investment

corpus

gross investment

cash capital

k Bow
real capital
(e) A Bow
k{uLe Bow ,A Bow

dead stock

qCoBh nAmBow

BTikA Bow
So{ sUAoTwA ,A Bow
\M B ,nBM Bow
k{ SiAjoQ Bow

security investment

}BiB nAmBow
nB]A nj }BiB nAmBow

gross investment in the lease

capital paid in, paid-in capital

under investment

paid-up capital

k{ SiAjoQ Bow
constant capital
SMBY Bow
nominal share capital(wA)k{SLY Bow
flow capital
nB] Bow
}BiB xjo nj Bow

malinvestment

gross working capital

sinking fund investment

legal capital

wA Bow ,B Bow
commodity capital
B Bow
negative equity
 Bow
pA RBT  omQBow keA Bow
k{BM keA C M jn ]
correlation

eligible investment, qualified investment

investment of funds

] nAmBow
 TwA ] nAmBow

TvzpBM TikA ] nAmBow

pension reserve funds investment

TvzpBM ] nAmBow
pension funds investment

M ] nAmBow
insurance fund investment

AozQ uow ,uow

preventive maintenance (PM)
option series

B nBTiA BoM ow
Bod ,ow
eligible
Ao{ k]A ,dTv ,nAAqw
B j] nAk yhMBA cw
confidential

safety stock (= reserve stock)

stock service level

B B BU cw
jqTwj cw
precision level
S j cw
reorder level
jk\ xnBw cw
capacity level
So cw
normal level of activity SB jB cw
general price level
S cw

wage level

B nAmBow
KwBB nAmBow
(L MB ) Ao{ k]A nAmBow

laddered portfolios

BQ BnAmBow
pooled investments qoT BnAmBow
direct holdings
Tv BnAmBow
maintenance excess
jApB Bow
k{ K~U Bow pB\ Bow
authorized capital (nominal capital)
consumers capital

o~ Bow
intellectual capital
Bow
(kz)  Bow
outstanding capital
property capital

Bow
Bow
(nAkBw kU jn) LB jn Bow

national capital

called-up capital

170

k xnBw

BY A BU nBLTA BM xnBw

good till cancelled order

SB cw

activity level,

SB cw

level of activity, level of attainment

open order

pBM xnBw
nApBM
,nApBM xnBw
soft dollars
jqnB kM xnBw
jkd xnBw , S M xnBw
market order

limit order

nBTiA xnBw ,oT SdU xnBw

kU SB cw
production denominator level
normal activity level

jB SB cw
practical activity level SB cw
BTM oi xomQ MB cw
acceptable level of beta risk

discretionary order
back order

kzdU xnBw
(k{ TiBw) k{ U xnBw

completed goods

S L MB cw
acceptable quality level (AQL)
price level

S cw
S cw
L MB S cw

quality level

cable order

AoU xnBw
manufacturing order
kU xnBw
small order
q] xnBw
dispatch order
ow e xnBw
buy order
koi xnBw
k{U S pA oTM koi xnBw
buy stop order

acceptable quality level

desired quality level

J S cw
SB yB\ cw
ov Zoh jB SB cw ,BL cw

activity capacity

denominator level
average stock level

jkd S M koi xnBw

buy limit order
purchase order

koi nTwj ,koi xnBw

order jo KUo ,jAj nTwj ,jAj xnBw
resting order, idle order
k An xnBw
day order
Apn xnBw
spot order
n xnBw
factory order
BinB xnBw
nB nTwj ,nB xnBw
work order, job order

j] wT cw
optimal level
J cw
stock level
j] cw
inventory level
nBLA j] cw
level of aggregation
\U Aq . cw
A So (Aq) cw
actual capacity level
quantity level

nAk (Aq) cw

A ow
nApBM CnB bw

main row

levels of market efficiency

(nB anBQ) jqnB xnBw

kU Th bw

piecework order

different levels of production

capital orders

orders in transit

ABow BnB xnBw

B xnBw
stores order
B xnBw
mass customization
LA oxnBw
bunching
Ko xnBw
contingent order
oz xnBw
cash order
k xnBw
order for goods

An nj RB{nBw
An M B An nj BB, An nj RB{nBw

goods in transit

k{ U nB RB{nBw
completed job-orders

kzU BxnBw , RB{nBw

outstanding orders

171

k{qU T Bnj kw

deed of transfer

BTA kw
transfer deed
BTA kw
material transfer note
jA BTA kw
prime document
A kw
post dated document
oi gnBU BM kw
budget document
]jM kw
interest-bearing note
nAjoM kw
void voucher
BM kw ,nBLTAM kw
SiAjoQ kw

special order

s xnBw
agioteur (bucket shop)
pBM Tw
professional speculator
Aoe pBMTw
speculator
oAjw ,pBMTw
nBTiA B ,Bw oU n pBMTw
option dealing
secured promissory note

properly executed assignment

k{
U Tw
secured note
Y BM AnA ,
U Tw
bill discounted
k{qU RAoM B Tw
debt limit kM Aq oX Ake ,kM w
tariff ceiling
oU w
contribution ceiling
M e w
price ceiling
J S ,S w
loan cap
A w
cap
q w
fall in price, price drop
S w
gold coin
 w
B Bn ,B Sw

instrument of commerce

financial wellbeing, financial health

pay bill, payment voucher, voucher

payment voucher, pay bill

SiAjoQ kw
(TiAjoQ) SiAjoQ MB RAoM ,TiAjoQ kw

bill payable, note payable

mortgage note payable

n TiAjoQ kw
k{vo TiAjoQ kw

endorsed note payable

s xnBw

BTA MB k{ vSzQ kw
nB\U kw
o pA] ,o AoQ ,}ioU kw

disenfranchise

~h{  An kw ,k{
U kw
n RAoM ,k vSzQ

e Kw
hierarchy
KUAo vw
analytical hierarchy
dU KUAo vw
hierarehy of activities BTB KUAovw
cost hierarchy
q KUAovw
nAkMBve Boz vw

accommodation note (or paper)

accounting series releases

contract for deed

TLY kw
] kw
way bill
BnBM ,e kw
certificate of origin EkL A ,e kw
external document
]nBi kw
purchasing (purchase) voucher koi kw
private deed
~i kw
internal voucher
iAj kw
SiAjoQ MB nj kw

retirement age

forged paper

market appraisal

document against payment (D/P)

deed of rent

customs removal permit

nB Ao]A
U kw
performance bond (letter of) guarantee

k{qU TBnj kw
note receivable discounted

TvzpBM w
nApBM y\w
performance measures
jo y\w
price gauging S hU ,S y\w
j] S y\w
profile measurement

opAkA B y\w
measurement, evaluation
measure

To pAkA ,k\w

nB]A kw
CAn BM B BwnA kw

railway consignment note

172

M e SiAjoQ RAw

AB BnB o kw

wn kw

official document (paper)

public utility bond

floating bond

RkBU o kw
(koipBM MB ) jo LB o kw

deed, document, bond, bill, instrument

k BTiAjoQ wnkw

calling bond

vouching cash payments

first line bond

k o kw
pBT o kw
interim bond
S o kw
(L MB ) Ao{ k]A o kw

voucher check

eligible bond

abstracted voucher

oz a ,wnkw
BA B ,B kwn kw

preference bond

false document

JlB kw
Y kw ,o kw

deed of trust = trust deed

SB kw
SB kw ,TLY TwA ,SB kw

abstract of title, title deed

document
valid document, creditable

B kw
nk ,kw
oLT kw

document, significant document

medium-term note

RkB kw
nAmA kw
closed-end bond
jkd B
A] kw
deed of gift
yzhM B L kw
unpaid voucher
kzSiAjoQ q kw
accompany bill
( ) Ao kw
BwnA B BnBM ,BA B Ao kw
instrument of assignment

consignment note

jo  Bw nBLTA ]nj pA An kw

void a voucher

vouch, vouching

jo wnkw ,wnkw

i Bpn kw
(]) TiBw Bpn kw

fictitious voucher

n kw
forger, forger of document
pBwkw
illegal document
B o kw
bill of sale
BBL ,xo kw
MBT AU , o AnA nBzTA (jAjnAo ) kw
indenture
debenture bond, bond

o kw
installment bond
Bv A o kw
gilt-edged bond oLT
U BM o kw
jkT SB BM o kw
joint and several bond
position bond

B nBLTBM o kw
B BM o kw
flat bond, ex-bond
oM kM o kw
interest bond
nAjoM o kw
indorsed bond k{ vSzQ o kw
(oTv) k{ kkU o kw
name bond

continned bond

jo i An (ABpn) kw
abstract a voucher (to)
outweigh

pA jM oUw
weighted
pw
age of pensioner
oMoTv w
(k{ M AoM) xomQ jn w
age admittance
year of insurance

goods received note

mortgage deed

document of title

financial document

wn kw
BL ,wn kw

M e SiAjoQ RAw

extended bond

k{ kkU o kw
prime bond
A ]nj o kw
profit sharing bond jw nj w o kw
index bond
~iB{ o kw
assumed bond
k{ SB o kw
public bond
o kw
koipBM MB o o kw
irredeemable bond

173

Bv
A xo T B dU jw

TB }~hU T{BLA jw

Ski RAw

year of services, service life

Ski RAw
AnAj Ski RAw

appropriated retained income (retained

service life of asset, asset service life

earnings or earned surplus)

oBil JBve M TB BTA jw

unappropriated retained earnings

accounting records

deferred profit

penal records

UC Bnj M BTA jw
w o (BQ) A jw

basic earnings per share (BEPS)

unearned increment

jnC jBM jw

o MAw
UAnjB BAnB ,UAnjB BkvMw

export subsidies

/k{ nAmBow L M T oM Siw

windfall profit, inflated profit

collection float

commercial benefit tax (CBT) BnpBM

profitability

earn profit (to), profit (to)

profitability of production

jw
jnC SwkM jw

MyQ nAqMA AM jw

nAkMBve nAk jBwA ,nAkMBve MAw

kjw ,jjw ,nCjw

~d nCjw

casual profit

income as a predictive device

BUA jw
contingent profit, contingent BTeA jw

budgeted profit

gain, gain contingency

A]jM jw
interest on capital
Bow (oM) jw
inter-process profit
eAo M jw
BpBw BkeA M jw

standard operating profit

interdepartmental profit

profit overstated

year-end profit

nj BBQ jw
(vU MB ) jo SiAjoQ jw

predetermined profit

k{ U L pA jw
UB jnAkBTwA jw

qCAoA jw
oTzM v SBnj S] qCAoA jw

profit overstated to obtain higher

paying out profit

commission

omitted dividend

economic (profit-income),

kz SiAjoQ jw
Bq  ov pA uQ jw

profit after all expenses

profit minus cost

q ov pA uQ jw
oM RBB pA uQ jw

profit (earning) after interest and tax

BUB BQ jw

jB~T A jw

economic earnings

}Bi vB pA Be jw ,jB~T A jw

pBC nj ,kC k BBo]  xpnA
economic income nAkMBve nj BBQ
accumulated profits
T{BLA jw
(accumulated earnings)

profit on uncompleted contract

retained profit, retained

unrealized gain

earnings, accumulated earnings

TBdU jw
L{ B j] TBdU jw

loading in branch inventory

koi Rnk pA {B TBdU jw

unrealized purchasing power gain

Bv A xo TB dU jw

profit on installment sale

T{BLA jw

TB }~hU T{BLA jw

appropriated retained earnings,
appropriated accumulated profit
true reserve

TB}~hU T{BLA jw
U T{BLA jw

consolidated retained earnings

174

k{A Bw jw

jB Bw BLeB M T }Bi jw

hU jw

estimated profit

hU jw
vU jw

earnings available for ordinary

liquidation dividend profit

shareholders

(earning) guaranteed, gurenteed profit

jB~T A keA }Bi jw

income enterprise net

(BTo{ M) iAj jw
inter company profit

keA Th BTv M) iAj jw

inter-company profit
(nB\U
kCnj ,jw
profit, gain, income, earnings

Bw k{jnCoM (kCnj) jw
projected annual income

Bnj M BTA RBB z (kCnj) jw

tax-deferred income
UC
percentage profit
knj jw
Bow M SLv knj jw
percentage profit related to capital

guaranteed dividend

k{
U jw
interest guarenteed (oM) k{
U jw
undistributed profit
kz vU jw
kzSiAjoQ A vU jw
unpaid dividend
dividends payable

TiAjoQ vU jw
To U Bw jw ,ToU vU jw
accrued dividend
(k{ kU)
dividend
w jw ,vU jw
gross dividend
}BiB vU jw
B vU jw
final dividend = year-end dividend

B) k jw ,w o vU jw
w o (k{SiAjoQ
dividend per share (DPS)

book monetary income

oTj jw
book profit
oTj jw
profit for the period (term)
nj jw
Bp nj jw ,nB] (nj) jw
current income
}hz
(nCjw) jjw
profit (making-taking)

}Bi jw {Be ,S n jw
profit margin, profit on price

koi Rnk (Bp) jw

gain (loss) of purchasing power

pnA RjBL (Bp) jw

currency exchange gain (loss)

j] nAk pA {B (Bp) jw
holding gain and loss
prior year profit

L BBw jw
share dividend, dividend
Bw jw
Bw BM o~ B k) nBTiA Bw jw
optional dividend
(qB]
k{A Bw jw
dividends declared, declared dividend

w o TBU jw
diluted earnings per share (DEPS)

w o TB U jw
fully diluted earning per share (FDEPS)
consolidated profit

U jw
k{ pU jw
omQBow keA kz k{ pU jw

distributed profit

undistributed investee earnings

mark-up

k{pU jw
B j] nAk pA Be jw

inventory holding profits (gains)

nBTeA jw ,BAnAj T{Ak pA Be jw

holding gain
acquired profit

Be jw
home run
RkBU nj Be jw
accounting profit
nAkMBve jw
RBB ov pA L nAkMBve jw
pretax accounting income
pure profit (net income)

}Bi jw
s xpnA oM TL }Bi jw

equity basis net income

175

jBA jw ,L
oTo (UBo) jw

(kC M Mo)  Bw jw
deferred dividend

(pBT) k Bw jw

vU jw ,k{A Bw jw

Rn M  vU jw ,k{A Bw jw
/j{ A ok S w M wn
declared dividend

preferential dividend, preferred dividend

preference shares

pBT Bw jw

dividend, preferred dividends

oT fo BM pBT Bw jw
adjustable rate preferred stock

pBT Bw vU jw ,pBT Bw jw

preference dividend

dividend declared and unpaid

passed dividend

kzA Bw jw
T{BLA vU jw T{BLA Bw jw

accumulated

dividend,

cumulative

dividend
liquidation dividend

cash dividend declared

dA Bw jw
dividend paid
k{ SiAjoQ Bw jw
dividend unpaid
kz SiAjoQ Bw jw
dividend payable
TiAjoQ Bw jw
Bw  TiAjoQ Bw jw

sham dividend

interim dividend paid

k{ SiAjoQ k Bw jw
cash dividend paid

k{ A k Bw jw
(TiBw) A Bw jw
w jw
capital dividend
w jw
cumulative dividends (T{BLA) w jw
T{BLA w jw
accumulating shares

kz SiAjoQ k{ A Bw jw

(k{jBzQ) jBzQ Bw jw
proposed dividend

k{
U Bw jw
dividend guaranteed, guranteed dividend

cumulative bonus share

TiAjoQ w jw
dividends payable in stock
bonus dividend

qB] jw ,w jw
pU MB w jw

stock (share) dividend to be distributed

partnership profit

Bw o So{ jw
notional profit
oB jw
fair profit
jB jw
accounting earnings nAkMBve (RAkB)jw
operating (income-profit)
UB jw
nB] xpnABM UB jw
current cost operating profit

A  xpnA oM TL UB jw
current-cost operating profit

BAnAj xo pA Be (UBo) jw

gain on sale of assets

jBA jw ,L oTo (UBo) jw

extraordinary gain

S A AnAkBw jw
minority interest income

(TBnj) k{ SBnj Bw jw
dividend received
dividend receivable

TBnj Bw jw
M TiAjoQ jw ,k{w Bw jw
nj k{U jw oM pBT Bw BknAj
participating dividend
/w oM
Bw Bw jw ,nj  Bw jw
interim dividend

dividend on commonstocks jB Bw jw
extra dividend

(B A) jBA Bw jw
~dU pA L Bw jw

preacquisition devidends
adjustable dividends

oT Bw jw
unclaimed dividend kz LB Bw jw
 Bw jw
dividends in arrears, passed dividends,
arears of dividend

176

vw jw

definite profit

 jw
So{ B nj BnB jw

profit sharing employees

paper profit

n jw ,mB jw
B (UBo) jw ,jBL jw

exchange gain (or loss)

Bw ko jw

dividend in kind

Bw ko jw
profit on sale
xo jw
profit on sale of asset
AnAj xo jw
illusory profit k Ao jw ,kLo jw
o
To ~ jw
unexpected quarterly earnings

(pBT) nAjSA nAjBM AnA M T jw

income applicable to senior securities

pBT Bw knAj M T jw
preferred (-stock) dividend

oAj MB jw
inter-department profit
attributable profit

JBvTA MB jw
}~hU MB jw
}~hU MB jw

allocatable profit

jB Bw M T jw
income applicable to common stock
process profit

Aeo (SiBw jw) jw

RBB z jw

profit available for appropriation

nB] xpnA BM }~hU MB jw

current cost attribution profit

income subject to tax, taxable income

distributable profits

taxable profit

profit available for

RBB z jw
tax-exempt income
RBB pA B jw
dividend in arrears
Bw  jw
cumulative k{] pBT Bw  jw
preferred dividends in arrears

distribution, distributable profits

pU MB jw
distributable (profit-income), profit
available for distribution

k{U (BQ) B jw

profit on completed contract

vU MB jw
vU MB jw

L oTo A pA L jw
income before extraordinary items

B\A Be nj (BQ) B jw

profit on under completion contract

qB] BroQ kjw

profitability of alternative projects

pre-operation profit

nAjoMoM pA L jw
oM q M RBB oM pA L jw

earnings before interest and tax

(EBIT)

profitability of projects

Bbo kjw
(RB) ]nj jo kjw

operating effectiveness

uwFU pA L jw
profit prior to incorporation
preacquisition earnings

nAmBow (SB ) kjw

profitability of investment

~dU pA L jw
So{ zU pA L jw

pre-incorporation profit

jB~T A (SM) kjw

economic utility

So{ U pA L jw
profit prior to consolidation

Bj] nAk jw ,B j] jw

inventory profit (income)

(UBo jw) RB pA L jw
profit prior to operation

nB
TA jn jw

(RBB) ov pA L jw

anticipated (or anticipatory) profit

profit before tax deduction

promoters profit

purchasing power gain

vw jw

koi Rnk jw

177

SiAjoQ kM Bw

profit and loss retained

T{BLA Bp B jw
BTo{ M Bp B jw

inter-company profit or loss

}BiB jw

gross (income-profit), gross

profit on sale, profit margin
gross income

}BiB jw
k{kU }BiB jw

Bow zU Bp B jw
capital formation gain (or loss)

kU (Bp B) jw

adjusted gross income

gross profit on sales

profit or loss on change of asset

xo }BiB jw
TBdU sB jw
adjusted gross profit k{kUsB jw
xo {Be ,}BiB jw ,sB jw

capital gain or loss

gross margin (gross profit; gross profit

manufacturing profit (or loss)

AnAj U nj Bp B jw

gross realized profit

ABow Bp B jw
.nAm A pA {B (UBo) Bp B jw
gain or loss on disposal
xo
B j] nAk pA {B Bp B jw

deferred gross profit

inventory holding gain, loss

profit

margin)

UC Bnj M BTA (}BiB) sB jw

holding stack gain or loss

joM oM , ,jw
cash dividend
vU k jw
nU nBYC JBvTeA pA uQ B nAk jw

affidavit

kw k BM BnAo A ,Bkw
misconduct
nAjA w
misunderstanding SwnjB nj ,BUw
irregularities
RBhU RBBo] w
lending securities
AoTwA Bw
consignment stock
BA Bw
TBnBzTA Bw

holding gain net of inflation

unallotted shares (unissued shares)

nonoperating gain and loss

j] nAk Bp B jw

}BiB jw

marginal profit (income)

fictitious profit
loss and gain = profit and loss
monetary gain or loss

Q Bp jw
UBo Bp jw

wA S BM xpnA BM Bw
above par value shares
voting shares (stock)
non-equity share

En e BM Bw
jkd e BM Bw
k{koipBM Bw

repurchase shares (stocks)

koi Rnk pA {B Bp jw
purchasing power gain and loss

koi pA yQ Bjw
pre-acquisition profits
unconfirmed profits

TB dU Bjw

nBTo jw ,jBo Bjw

(LBAk) koipBM Bw
cumulative shares,
T{BLA jw BM Bw

abnormal earnings

cumulative dividend shares

earning per share (EPS)

callable shares

cancelled shares

B jw
A jw
Bp jw

periodical profits

JBT Bjw
w o jw
(B MBq) Mm] MBq jw

k{ BM Bw
registered shares, nominal
B BM Bw

absorption-costing (full-costing) income

shares, inscribed shares

gain or loss

high flyer
nil paid shares

S kk{ Bw BM Bw
SiAjoQ kM Bw

Bp B jw
BTeA Bp B jw

gain (loss) contingencies

178


Bw

excess shares

kAp Bw
k{njB Bow Bw

En e kM Bw

non voting stocks

unissued capital stock

En e kM Bw
shares at par value
wA xpnA M Bw
wA BM pA oT xpnA M Bw

bellwether

shares below par value

pBwS{ow Bw
corporation stock
(vw) So{ Bw
BM nB BM BSo{ Bw

k{ SiAjoQ RBj M Bw
partially paid shares

high-tech stocks

wA BM pA oTzM Bw

BM nApBM xpnA pA  BTo{ Bw

(nqM BTo{ Bw) knAjnioM

shares above par value

large-capitalization stocks (large-caps)

listed shares

bearer sharer (stock)

BM Bw
(tnM nj) k{ TomQ Bw
k{ vomQ Bw

k{ njB Bw
issued capital stock (issued share)

capital stock subscribed

classified stock

subscribed shares

k{kML Bw
golden shares
 Bw
common stock (share)
jB Bw
k{ vomQ jB Bw

contingently issuable common shares

k{ vomQ Bw
paid up share (stock)
k{ SiAjoQ Bw
alloted shares
k{ jAj }~hU Bw
incentive shares
zU Bw
full-paid shares
k{ SiAjoQ BU Bw
bonus shares
qB] Bw
nApBM nj oM fo RAoU M tBve Bw

preferred ordinary shares

k jB Bw
letter stock
B MB o Bw
zero growth stock
k{n k B Bw
irredeemable stocks
kwnow k B Bw
active stocks
B Bw
(BTeA) oz nBzTA MB Bw

interest-sensitive stocks

contingently issuable shares

orginal shareholder,

listed stock

shareholder of record, main sharholder

common stock subscribed

oz nBzTA MB jB Bw

tnM nj B MB Bw
Bow A Bw , o Bw

loan stock

foreign stock

]nBi Bw
k{ nAkoi Bw
A o pA k{ nAkoi Bw

acquired share

leveraged stock
treasury stock (or shares)

minority shareholder
minority shareholders,

kz
U o Bw
unsecured loan stock (ULS)

Aqi Bw
A nAkBw
S A nAkBw
S A AnAjBw

minority stockholders
majority shareholders

xpnA Bw
pB\ Bw
oM npoQ Bw ,MlB]oQ Bw ,JLd Bw

SoX A AnAkBw
senior shareholder
k nAkBw
controlling shareholder k oT nAkBw
So{ Bw B ,nAkBw

glamor (glamour) stock

shareholder, stockholder, sharer

penny stock

authorized share

jw nj k SnBz Bw
participating stock
outstanding share

income share
growth stock


Bw

bullish stocks

ApkCnj Bw
k{n M n Bw
n M n Bw

179

B MB
o w

pA BC S
RAoU  Bw ,B Bw

SiAjoQ C wA L BU p  Bw
partly paid shares
k{BM kz
BU ,n~ ,S ,BA ,nBAw

defensive stocks

negligence, neglect

prior shares

MBT n~ ,oj nBAw

pA BC S RAoU  Bw ,B Bw
SwA oT nApBM wT RAoU

gilt-edged shares,

comparative negligence

preferred (stock - shares), preferred

contributory negligence

MBT nBAw
first quater
A ~ A B w
second quarter
j ~ ,j B w
market share
nApBM w
defined contribution
TvzpBM w
BonB TvzpBM w

capital stock

employers pension contribution

partially participating preferred stock

kU e BM pBT Bw
prior preferred stock

jw jApB nj k{ w e BM pBT Bw
participating capital stock

kB BM jw nj q] SnBz BM pBT Bw

knB TvzpBM w
employees pension contribution

oT jw fo BM pBT Bw
adjustable rate preferred

registed share (stock)

k Bw
pBT Bw

BBM w
on-voting share
En kM w
ex-dividend share
jw kM w
BonB BT]A FU M w

kLU MB o pBT Bw
non convertible preferred stock

kwnow pA L koipBM MB pBT Bw

callable preferred stocks

employers social security contribution

(Be ]nj) BM w
bearer share (stock)

jB Bw M kLU MB pBT Bw
convertible stock, convertible preferred
stock

BonB pAkAuQ w
employers saving contribution

hU M ozT Bw
shares issued at (a) discount

knB pAkAuQ w

o M ozT Bw

employees saving contribution

shares issued at (a) premium

guaranteed share

founders share

k{
U w
nAjqB] w
pledged share, pledged stock o nj w
capital share (stock)
ABow w
T{BLA jw BM pBT ABow w

promotion shares

cumulative preferred capital stock

paid in cash share

premium stock

So{ Bvw Bw
(vw qB] Bw) uw Bw
ApnA Bw B uw Bw

promotional shares

}iB{ w
ordinary share
jB w
oTz , ,jB w

k{ SiAjoQ Gk Bw
wT RAoU pA yM BC RAoU  Bw
aggressive stocks
SwA nApBM
/k{BM k{ SiAjoQ C xpnA   Bw

common (share-stocks), ordinery shares

full-paid capital stock

inactive share (stock)

k{BM BQ BC jw M S SLv  Bw

barometer stock

restricted stock

(k An) Bo w

B MB o w

low p/e stocks

180

jnA BBw

participating in interests

B nj w
jw nj AonB jo w

employerents participating in profit

labour policy

BnB AkhTwA SwBw

plough back policy
B T{BLA SwBw
monetary policy
Q SwBw
price-fixing policy
S SLXU SwBw
commercial policy
nB\U SwBw
dividend policy
jw vU SwBw
B kAoL] SwBw
compensatory fiscal policy

RkkM (z i) SwBw
long standing policy

(BnpBM) pBM Bnj SwBw

(nAjjw) B w

active share

(nAjjw) B w
convertible (stock-share) kLU MB w
equity right
B w
kU AnAj gnBU kM) o w
debenture stock (debenture)
(SiAjoQ
employers contribution
BonB w
employees contribution
knB w
M knB w
employees insurance contribution
yo-yo stock

RBLYM .qqT w
freehold share
BTiBw o Bz w
preference share
pBT w
jw nj SnBz e BM pBT w
participating share

open doors policy

T{BLA jw BM pBT w

long established policy

cumulative preferred share (stock)

financial policy

TMBY vU jw C knAj  pBT w

k SBnj

oj SwBw
B z i ,B (n ,SwBw)

pricing policy
one-price policy

nAmS SwBw
keA S SwBw
(Q) B SwBw

fiscal policy, financial policy

} K joM M pA oM L SwBw

participating preference share

interim share (stock)

S w
share quoted
k{ kMfo w
wA S M k{ kMfo w
share quoted at par value

zero-defect policy

pension contribution

conservation policy

production quotas

AnB
Bd SwBw

nBLTA (
) Sjkd SwBw

ration

credit squeeze policy

collection policy

RBLB SwBw
growth policies
k{n BTwBw
sale invoice
(xo nT B) xo Bw
kwn B Bw

TvzpBM w
kU kMw
o] ,jAj o] ,jo kMw
w ,w

quota, portion, ration contribution

sales quota
cash contribution

xo w
k w
RAnjB }~hU B w

invoice for goods received

export allocation or quota

Rn B koi Rn ,o Bw
ov o BM k{ jBTwo BB
o JBvdUn ,k~ nz

export quota
quantitive quota
import quota

customs invoice
check list

oT Swo ,wnA Bw

inward invoices
jnA BBw

UAnjB w
 w
RAjnA w
SB BTA Sw

ease of transferability of ownership

ease of formation

(uwFU) zU Sw

181

Twj nAkMBve Tvw

k{ A nT B ,k{ kFU Bw

hnBU k{ BU BM Tvw
historical cost system

k{ A nT B ,k{ kFU Bw

certified invoice

k{kU hnBU k{BU BM Tvw

(nT B) koi Bw ,nB\U Bw

modified historical cost accountingsystem

commercial invoice

borrowing-up system

amended invoice

payment system
monetary system

BM M BQ Tvw
BSiAjoQ Tvw
Q Tvw
BQnA Q Tvw

European monetary system (EMS)

social security system BT]A

FU Tvw
multiple tariff system jkT oU Tvw
accruals system
kU Tvw
(nAmS ) S U Tvw
pricing system, price system

dual-capacity system

B U Tvw
AjoAhU Tvw

eA koi Bw
proforma invoice nT ByQ ,UBk Bw
descending tops
q ow
SB ) Bp  AoT{A Tvw
time sharing system
(nAjRk
nAkMBve RBA Tvw
accounting information system

Sok RBA Tvw

management information system (MIS)
information system

UBA Tvw
nAkMBve UBA Tvw

accounting information system (AIS)

imprest system, petty cash system

Bj] nAjA SLY Tvw

priodic inventory posting system,

RB oT UBA Tvw

operational control information system
credit system

perpetual inventory system

nBLTA Tvw
economic system
jB~T A Tvw
collectivism
 AoT{A jB~T A Tvw
j] BTA oTA Tvw

double-entry system

electronic funds transfer system

periodic inventory system

Bj] Aj SLY Tvw

oj SLY Tvw
kMo] B
,kMo] Tvw

(EFTS)

rationing system

kU omQBA Tvw

nAkMBve Tvw
Tvw ,k{BU BM nAkMBve Tvw
cost accounting system T nAkMBve
kU nAkMBve Tvw

flexible manufacturing system (FMS)

accrual accounting sysytem

accelerated cost recovery system

accounting system

o j SLY nAkMBve Tvw

double-entry system of accounting,
double-entry accounting system

o SLY nAkMBve Tvw

(jq zU Tvw) jq xqA Tvw

incentive wage system

k{ BU BM ow SBpBM Tvw
(ACRS)

(k{ BU BM BM) q ow SBpBM Tvw

accelerated cost recovery system
top-down system

hand-written accounting system, manual

BQ M BM Tvw
librarian system
BBM Tvw
estimating-cost system q jnCoM Tvw
kM]jM qnBoM Tvw

accounting system

planning budgeting system (PPBS)

single entry accounting system

Twj nAkMBve Tvw

182

ABoMka BTvw

oj nAkMBve Tvw

general system

() Tvw
decentertized system
qoTo Tvw
push system
nBz Tvw
Q BA MB Tvw

oj nAkMBve Tvw

double account form system

(pnM BMBve SLY) kCpn nAkMBve Tvw

up to date accounting system

elastic currency system

xnBw k{ BU S nAkMBve Tvw

price system

specific order cost accounting system

nAmS Tvw
BinB dU nAmS Tvw

mill-based system pricing

{B nAkMBve Tvw
mechanized accounting system

application system
control system

joMnB Tvw
oT Tvw
B j] oM oT Tvw

inventory control (stock control)

internal control system

iAj oT Tvw

nAkMBve iAj oT Tvw

B nAkMBve Tvw
financial accounting system

B{pnA .BM oM TL nAkMBve Tvw

current cost system of accounting nB]
(SiA) zAkdT nAkMBve Tvw
uniform accounting system

internal accounting control system

Sok oT Tvw

A nB\U keA nAkMBve Tvw

controlling-company accounting

management control system (MCS)

(k{BU BM) q oT Tvw

cost control system

iAj woMBve Tvw

system of internal auditing
payroll system

jqTwj e Tvw

BAn  M xo koi Tvw

tax system
data

UBB Tvw
basUBA BBM Sok Tvw

management systems (DBMS)

q M (oT ) Sok Tvw

optimal cost management system

k{BU BM ,q Sok Tvw

computer-assisted trading system

(CATS)

(AjwC) o BjAj AoM nBji Tvw

automated system for customs data)
(ASYCUDA)

cost management system (CMS)

B BU yz oM TL B j] Tvw

demand-pull inventory system

BBM BQBBQ ABAn Tvw

bankers automated clearing system
(BACS)

exchange rate system

pnA fo Tvw
kMfo Tvw
jqTwj (kU) nAk fo Tvw

rating system

price-rate system of wages

AM e
(B
) Tvw
contributory system

\U oEn Tvw
cumulative voting system

iAj kwn Tvw

system of internal check

kM]jM qnBoM ,qnbo Tvw

planning, programming, budgeting

o~U kAo kvU BTvw

decision support systems (DSS)

ABoMka BTvw
multi programming systems

system (PPBS)
operating system

B Tvw
(o nj) RBd]oU Tvw

general system of preferences (GSP)

BpCji RAw

183

BT]A FU AM e BTvw

BT]A FU AM e BTvw
contributory social security system

BvA MB qnB BTvw

personnel and human resource system

Tok oT BTvw

managerial control systems
financial systems

B BTvw
managerial systems
Sok BTvw
B MBq BTvw
coordinate costing systems
costing method,

(MBq) q Tvw

cost system, costing system

SB BL oM MBq Tvw

activity based cost (ABC) system

hU MBq Tvw
estimating cost system

oTv RB MBq Tvw

continuous-operation costing

Aeo MBq Tvw

process cost(ing) system

oTz MBq Tvw

customer costing system
actual cost system

A MBq Tvw
coordinate system
B Tvw
k{ B Tvw
harmonized system (HS)

nB\U k{ Tvw
business intelligence (BI) system

(xo koi) S U anBP Tvw

nAjBM AnA
consolidated quotations system

(e Ao B BM M B BM q) w
cost insurance and freight (CIF)
self-test questions

BpCji RAw

x
w M  Bj owAow nj B Bw }iB{
j{ AnA B qBU
financial times world share index
index number of current cost accounting

jBo jo }iB{
abnormal performance index (API)

present value indes

 xpnA }iB{
confidence index
BA }iB{
barometer
jB~T A }iB{
market index
nApBM }iB{
Bv p BM nApBM }iB{
equal-weighted market index

index

BLA B ArA Swo ,}iB{

renewal index
o
kk\U MB }iB{
cost index, price index
S }iB{
kkU S }iB{

Bw S nApBM }iB{
market index of stock prices

{ojoi BM }iB{
retail price index

product price index

{ojoi S }iB{
Retail Price Index (RPI)

{ok S }iB{

Bw BM }iB{
share index

o~ RBki BB BM }iB{

consumer price index

producers price index (PPI)

index (producers price index)

jw UBLYM }iB{
instability index of earnings

price-index, index of prices BS }iB{

{ojoi BS }iB{
index of retail prices
index of

{ok BS }iB{

wholesale prices, wholesale price index

all-share index

Bw  }iB{
 xpnA }iB{ , xpnA jApB }iB{
excess present value index
B A
financial index
B }iB{
nApBM xpnA p B oM TL }iB{
capitalization-weighted market index Bw
Bw xpnA p B oM TL }iB{
value weighted market index

S kLU }iB{
conversion price index

}BiB kU kkU }iB{

GNP deflator

(nB \T B) ~d kU }iB{

goal output indicator
production index
wage index

kU }iB{
jqTwj }iB{
BT cw }iB{

general price level index

index number comparison
profitability index (PI)
profitability index

\w }iB{
nCjw }iB{
kjw }iB{

j Swj BBQ B~TiA Ao{

quasi rent

oM L{ ,nB]A L{
quasi-reorganization
BpBw kk\U L{
quasi-experimental Mo\U Mo\U L{
quasi deposit
joPw L{
quasi contract
jAjnAo L{
pseudocode
]L{ ,k L{
near cash
kL{
cash equivalent k S jB ,kL{
Ak A ,BdL ]BU ,koi hL{
Bw pA Ak yhM koi S] nj So{
dawn raid
oj So{
simulation
pBwL{
parallel simulation
pA pBwL{
momentum
JBT{
third party (person)
WBY }h{
donee beneficiary,
l WBY }h{
third-party beneficiary
natural person

e }h{
oMoTv ,v kSBnj }h{
annuitant
oM ,(Bw)
annuity beneficiary
l }h{
legal entity (or e (S~h{) }h{
person), artificial person, legal entity

185

AnA S
p B oM TL }iB{

AnA S p B oM TL }iB{
price-weighted market index
nAjBM
q]Aj T (B) wT }iB{
Dow-Jones industrial average index
(DJIA)

vn y\w nB ,RAoBh }iB{

risk index
nAmBow
Bw S p }iB{
market value-weighted index

Bw S p }iB{
price-weighted index
liquidity index

k }iB{
oB ,B ,}iB{
A kjw }iB{ ,\wA }iB{

indicator

financial leverage index

economic indicator

jB~T A B}iB{
leading indicators
ozQ B~iB{
BM B Bp Bnj ,oiFU B~iB{
jB~T A BSB Th bw
lagging indicators

nB\U ioa B~iB{

business cycle indicators

vn BoBz ,oi B~iB{

key man

risk indicators

person

fraud risk factors

(k jo) oMnB }h{

BpBw keA ,}h{
UBLwBd S~h{ ,nAkMBve S~h{

accounting entity
artificial person

e S~h{
So{ e S~h{

legal entity of the company

,nB\U keA e S~h{

business entity
nB\U S~h{
fiscal entity
B keA ,B S~h{
outsider
TvMAo ~h{
participation, partnership nB ,S Ao{
conditions, terms
Ao{
j Swj BBQ B~TiA Ao{
special conditions for sub-contracts

KU vn B}iB{
industry averages
S B~iB{
jo B~iB{
performance indicators
coincident indicators

Bq B~iB{
kp q }iB{
plaintiff
 B{
bed and breakfast
BM BU B{
shirking
Sv pA jo Bi B{
reliable evidence
BUA MB kB{
credit-worthiness
nBLTA TvB{
rumor
tBwA BQM RBA ,B{
net = network
L{
pervasive network
oAo L{
cost of living index

186

BA jw nj SnBz e o{

terms of sale

xo Rk ,xo Ao{

reportable conditions
xnAq MB Ao{
jAjnAo Ao{
contract conditions, contract terms
requisites

p Ao{
(jAjnAo nj) KwBT Sv Ao{

porata liability clause

B Ao{
accountable events (condition)

nAoA Ao{

market out clause

nAo A Ao{
credit terms nBLTA Rk ,jnBLTA Ao{
bond indenture
o AnA Ao{
market conditions
nApBM Ao{
terms of repayment
SiAjoQpBM Ao{
terms of redemption
koipBM Ao{
international
AM BnpBM Ao{
commercial terms (INCOTERMS)

nAjBM AnA tnM nj xomQ Ao{

B Ao{
quantitative terms
nAk Ao{
tender conditions
~ B Ao{
terms of loan
A Ao{
tariff description
AoU bo{
legend
y ,kw nB{ ,SLY bo{
job description
B bo{ ,{ bo{
cozU ,U ,c U ,RB~hz bo{

listing requirements

description, specification

specifications

terms of transaction

narration

B bo{
Tvw T{ bo{

SiAjoQ Ao{
payment term, terms of pament

SiAjoQ d ,SiAjoQ Ao{

terms of payment
contract terms

BQ Ao{
B~TiA RB~hz kM BQ Ao{

contract conditions excluding

kAkA wU dU Ao{
donor-imposed conditions

written narrative of the system

terms of delivery

nB{ RnB ,nB nB{ RnB , bo{

job card, job ticket
xnBw
defeasance provision gv o{ ,BMA o{
defeasance clause
 o{ ,BMA o{
oTzM nAjBM AnA koi nBTiA o{

terms of discount

green shoe
waiver clause

e BwA o{
call provision
nAjBM AnA ,koipBM o{
jAjnAo nj MBpnA (k BM) o{
appraisal clause
pari passu clause

special conditions of

contract, special terms of contract

special circumstances

(s) |Bi Ao{

liner terms
AoTz i Ao{
competitive conditions
TMB n Ao{
break even conditions
ovMow Ao{
o AnA nk Ao{
terms of issue of bonds
terms, conditions

BA jM oMAoM o{
(AoL] pB) BQBBQ o{

offset requirement

Bn o{ ,qo o{ ,U o{

escape clause

B A jw nj SnBz e o{
participating clause

B dU Ao{
hU Ao{
BQ |Bi Ao{

jB ,MA ,Ao{
Ao{

general terms, general conditions

BQ Ao{
general terms of contract

(jAjnAo ) BQ Ao{
general conditions of contract,
general terms of contract

187

jkd Sv BM BU So{

jkdB Sv BM So{
unlimited company
unlevered firm

kM kM So{
TvM So{

closed corporation,
closely-held corporation

keA  nB\U keA ,njB ~M So{

SdU xji jnAj oT SdU An oj nB\U
(A nB\U keA) oj So{ oT
immediate holding company
/k{BM
jkd Sv BM So{ ,kwn SLYM So{
incorporated company
insurance company

Se o{

arbitration clause

Se o{
jurisdiction clause
nAj o{
derogatory stipulation
nCBp o{
competence clause
Se o{
forfeiture clause
no o{
stipulation
k o{
AnAj jnAq n nj k o{
negative pledge clause

AoTA MB o o{ ,kjoU MB o o{

incontestable clause
derogation clause

M So{
BUA M So{

reinsurance company

gv o{
rate covenant
S o{
jAjnAo BA jB ,gv k , o{
avoidance clause, defeasance clause

tnM nApBM nj k{ TomQ So{

listed quoted company

kM ,k ,jB ,o{
proviso, clause condition

T TozQ So{

jB ,kM ,jAjnAo o nj nBT o{

industrialy advanced company

contract clause

related company

restrictive covenant

(TvMA) MBU So{

young company
nB pBU So{
finance company
B FU So{
M A) xo S] B FU So{
(kj Bk{o
sales finance company

~h{ B FU So{

kjkd o{
Aoj jn pA SB o{

competition clause
partners

Bo{
partners of the company
So{ Bo{
company
So{
nB\U nBLTA So{

personal financing company

commercial company credit

controlled company,

undertaking

oT SdU So{

company under control

leveraged company

Sj RnB
SdU So{

company under government supervision

permanent company capital

(k{ nAkoi) k{ ~dU So{

acquired company

(nAkoi) k~dU So{

acquiring company

jkd Sv BM B
U So{
limited liability partnership (LLP)

jkd Sv BM B
U So{
public limited partnership

BTA So{
kM BM So{
Aj Bow BM So{

jkd Bw jw BM So{
limited dividend company
limited liability

jkd Sv BM So{

company, limited company

,Bw M jkd Sv BM So{

Bw So{
k{
U jkd Sv BM So{

company limited by shares

company limited by guarantee

188

(kz SLY) TLYo So{

nAmBow So{

jkdB Sv BM BU So{

jkdB Sv BM B
U So{

investment (company-trust)

general partnership, company unlimited

(jkdB) oT Bow BM nAmBow So{

by guarantee

open-end investment company

family partnership

(SMBY) jkd Bow BM nAmBow So{

closed-end invesment company

(SMBY) jkd Bow BM nAmBow So{

jABi B
U So{
cooperative company
BU So{
pU BU So{
distributers cooperative society

closed-end company

o~ BU So{

RTv p nj  nAmBow So{
equity reit
k nAmBow
jkd nAmBow So{
mutual fund open-end fund

oTz k ,jkd nAmBow So{

consumers cooperative society

manufacturing company

kU So{
company incorporated
k{ SLY So{
unquoted company
kz SLY So{
(Bw tnM nj) kzSLY So{

closed-end fund, closed-end investment

unlisted company

company

corporation aggregate

incorporated company

Bw So{
joint stock company
Bw So{
e S~h{ AnAj BM ,Bw So{
corporation
jkd Sv
|Bi Bw So{
closely held corporation
private company

|Bi Bw So{
|Bi Bw So{

private joint stock company

ka So{
~dka So{
multinational company
Tka So{
outgoing partner
k{ ZnBi So{
foreign (alien) corporation ]nBi So{
close company
jABi So{
service company
UBki So{
|Bi Bw So{ ,~i So{
multiproduct firm

private company, private corporation

going concern company

oAj So{
dA Be nj So{

private limited company |BiBw

public company
public held company

So{
B Bw So{
B Bw So{
B Bw So{

company in process of liquidation

k{n Be nj So{
growth company

stock public owned company, public joint

company , public limited (joint stock),

uwFU o{ nj So{

company in the process of formation

p u b li c co r p o r a t io n pu b l i c l y -h e ld

Tj So{

corporation

goverment owned company, state owned

nj) jkd Sv BM B Bw So{

public limited company (PLC), (BTvA

company, crown corporation

public limited company

acting company

B So{
(kz SLY) TLYo So{

unregisterted company

mortgaged company

n So{
BA joPw So{

depository trust company (DTC)

nAmBow So{
investment company (or trust)

189

jkd Sv BM o{

TvMA So{
allied company = affilited company

offshore company

eBwAo So{
Tka (Bw) So{ ,TAo So{

firm
nB\U keA ,So{
,nAm Bow wA So{
j
investment exchanges
nAmBow
k{d B Tv{n So{

multinational corporation

defunct company

fellow subsidiary company

(k{ ) k{ BjA BSo{

consolidated companies

Sj oT SdU BTo{

knj B\Q o So{

fifty-one percent subsidiary

o So{
k{ BjA nj ,jAj So{ ,jo So{
incorporate
shipping company

jkd Sv BM woMBve B
U BTo{

AoTz So{
M So{
tenderer
~ B B kAq nj kSo{
leasing company
q So{
 To{ B A nB\U keA ,njB So{
/k oT An o BkeA

incorporation of audit firms

parent company

state-controlled companies

,keA oTz Sok SdU BTo{

keA Sok o
op BTo{
comanies under common management

BM BTo{ ,BM rU Rnk AnAj BTo{

high-tech companies
BM nB
.kkU BTo{ ,AB BTo{
RBki B B kjAnA
public utility companies

eBwAo So{

TvMA o BTo{

thin incorporation

AM B So{
international finance corporation
overseas company

nBdM AnB So{

So{ ka pA kdT So{

corporate holding company

medium-size company

subsidiary and affiliated companies

companies of equal size

jn BTo{
one man company
o So{
knAj jkdB Sv B
A C nj  To{
unlimited company

wT So{
Bw Th So{

joint stock partnership, limited

partnership with shares
civil company

k So{
blue-chip company
oLT nkT So{
nationalized company
k{ So{
d So{

nB\U keA A M o nj  To{

A M oUnqM o nj So{ BA A
/kC JBve M o nB\U keA

defunct company, liguidated company

intermediate holding company

target company

k jn So{
(k oT ) oB So{

uwFU u\ |Bi M~ L  To{

statutory company
j{
inception of the lease
nB]A jAjnAo o{
partner participant
o{
senior partner
(k{nA) A o{
oTz JBve BM o{

BSo{
BwBwA B
U So{ BwBwA ,BTo{
articles of partnership
Bwo So{
Lv So{

partner in joint account

proportional liability partnership,

limited partner

company with proportionate liability

jkd Sv BM o{

controlling company
certification of incorporation

190

j] xnB{

sufficient skepticism

B {
BM kFU jnAkBTwA {

BkM o{

notorious-ill named partner

budget format

BkM o{
debted partner
nBkM o{
account partner
JBve o{
salaride partner
oMe o{
tenant oTz SB e T{Aj ,o{
(nB\U So{ nj) o{

balance sheet format

corporation partner

standard bank confirmation form

UBLwBd { ,(BpAoU) A {

horizontal form

]jM {
BpAoU {
multiple-step format
Aeoka {
account
JBve { M ,JBve {
format

oj BMBve {
format double-account

JBve oUBj |Bi {

particular format of accounting books
molding forces

Bkj {
nApBM AnB  {

weak-form market efficiency

vertical form
legal form (format)
graphical format
content and organization,

(nB\U So{ nj) o{

general partner
B o{
quasi partner
(n) oB o{
silent (backer) partner
Bo o{
acting partner
B o{
deceased partner
T o{
incoming partner
k{jnA o{
partner
nB ,o{
oTz Jm] nB{
catch phrase or catchline

j {
B {
nAj {
ATd {

format and content

foreign branch

(nz pA ZnBi) ]nBi L{

Tv L{
key job
k {
(Bw BLeB wU koi nj kU e) {
autonomous branch

preemption

Bow nApBM CnB (bw) Th B{

forms (or levels) of market efficiency

kM]jM jo{
budgeting gamesmanship
cycle count

B j] nAjA xnB{
B j] ( A) xnB{

physical stock count, actual stock count

(Bj]) xnB{
physical count(ing)

BB AjonBLA ,BB q xnB{

monthly physical count

AjonBLA ,B j] q xnB{

physical inventory count

horizontal spread

A B{
calendar spread
U B{
bull spread
BMxi B{
performance gap
jo B{
perpendicular spread
j B{
gap RAnjB B pAU k ,B ,B{
price gap (spread)
S B{
money spread
T B{
intercommodity spread
B B{
sue, suing
jo SB{
BoTz BSB{
customer complaints
uncertainty

B j] (TwQ) oTv xnB{

continuous stock count
inventory count

corporator

j] xnB{

BA k ,kjoU ,{
nB\U Sv{
nApBM n~ ,nApBM BwnB .Sv{

business failure
market failure

191

(kTv) kTv nAk ,kA{

B kwn oM nB{

BkM BwB{ ,j] BnBAn BwB{

alternatives indentification

goods received number

recognized

code number

k{ BwB{
BLT{A () S BwB{

cross

qn nB{
 Bpn oUBj  nB{

error cause indentification

reference between journal and ledger

immediate recognition

n BwB{
S~h{ ,S ,jo BwB{
partial recognition
Lv .} B BwB{
A Ko U BwB{

job number

identify

cost centre number

factor loading

order no

cost identification

q BwB{
(ATd) UBLYA kA{

evidence substantive

BpBw nj oM kA{
external-internal evidence
external evidence

BpBw oM kA{
kA{ ,kkFU kA{

corroborating evidential matter

empirical evidence

B kwn oM nB{

Mo\U kA{
analytical evidence
dU kA{
testimonial evidence
k~U kA{
record evidence
(LT ) TLY kA{
kAoL] .AoL] kA{

(nB xnBw nB{) nB nB{

q qo nB{
( ny{ o nB{ B) oU nB{

tariff heading (or subheading)

xnBw nB{
gold bar
 y{
gold bullion
( 11.3)  y{
bullion
o B  y{
ingot
q y{
Aj , oTv B Aj ,y{Q ,{
,M w M vn y{Q ,woMBve
coverage
jAj y{Q
collision coverage
RnBvi AoL] {
initial recognition
A SiB{
recognition of income
kCnj SiB{
cost (expense) recognition, q SiB{
expense recognition

}BiB jw BwB{

compensatory evidential matter

gross margin recognition

accounting evidence

delayed recognition

nAkMBve kA{
woMBve kA{

oiFU BM BwB{
Bv A xn M BwB{

audit audiences, documentary evidence,

installment method of recognition

evidential matter, audit evidence

recognize

compliance evidence

TBn kA{
AA (RjB{) kA{
circumstantional evidence
kA{
objective evidence SLX kw , kA{
indirect evidence
Tvo kA{
conclusive evidence
 kA{
sufficient evidence
B kA{
physical evidence
(nAk) kA{
(kTv) kTv nAk ,kA{
heavy evidence

evidential matter, evidence

B jAkn (SLY) BwB{

comprehensive recognition B] BwB{
KU ozQ pBwXi ,BwB{
fraud identification
income recognition

kCnj BwB{
Tnxo B dU BL oM kCnj BwB{

delivery basis
production

kU BL oM kCnj BwB{

basis of revenue recognition

(xo kCnj dU) kCnj BwB{

recognition (realization)

192

Ao]A {

attention directing techniques

nAkMBve B{

Mo kA{

relevant evidence
direct evidence

accounting methods, accounting systems

management style

Sok B{
enforcement procedure
Ao]A {

Mo kA{
Tv kA{
LT kw ,kTv kA{

documentary evidence
observance evidence

k{kBz kA{
kA{ ,woMBve nj <> oLT kA{
competent evidential matter
L MB
useful evidence
k kA{
corroborative evidence
k kA{
secondary evidence j Swj M kA{
nBLTA Q An{
currency and credit council

nBLTA Q An{
currency-monetary and credit council
legal counsel

e An{
UBB B An{
B o{nAq An{

high council of tax

financial reporting council (FRC)

B nAkMBve BjnAkBTwA Unz An{

financial accounting standards
advisory council (FASAC)
national

Tj nAkMBve An{

council on governmental accounting

o nB An{
customs cooperation council (CCC)
testimonial

A ,RjB{
witness
kB{ ,A ,RjB{
professional reputation
Aoe Ro{
T qo ,UnB\U  ,T o{
trading estate (zone)
track

nB{
schilling
(Q keA) {
contribution approach
pU {
 e xn {
mode of transportation

~d pU B{
product distribution methods

]U K] B{

|
concessionaire

Sok iA Se ,nBTwnj ,S Ak

pBTA KeB
preferred shareholders pBT Bw BLeB
uw Bw BLeB

management integrity

promotion shareholders

credibility

industrialists

RBA jBTA SMB Sd

integrity and reliability of information

tort

(A) nBT S Ak
Bp no ,KwC ,k
SqAoU B kj k

damaged in transit
issue a permit

pB]A nk
issue of material
jA (BwnA) nk
issuance, issuing
nBzTA ,nk
bond issue
o AnA nk
export of capital
Bow nk
jw d pA Bw nk ,w jw nk

B BLeB
o AnA KeB
debenture holders
o AnA KeB
annuity owner
o M KeB
contractee
(jAjnAo KeB) BQ KeB
holder of the record
w KeB
unitholder
BU So{ nj w KeB
BonByi ,nBLwB ,jApC { KeB
bond holder

self-employed
owner of the goods

qB] Bw nk
export of goods
B nk
RjB{ ,woMBve BU xnAq nk
B
A k~U ,B
A A jnBLTA

B KeB
owner
B ,KeB
exports, exportation
RAnjB
outright exportation  .ov RAnjB
issuing
knjB
Tw (kB
A) knjB

attestation

maker (signatory) of promissory note

njB nBMj ,(jk\ RAnjB) jk\ nk

re-export
jo
materials issued
jA nk
percentile
k , k
exchanger, currency exchanger
Ao

maker of a note

capitalization issue
bonus share issue

foreign exchanger, brocker

money charger

pnA }~hT ,Q Ao

Ao
money changing
Q Ao
premium on debentures o AnA o
agiotage

kw knjB
exporter
(UAnjB B ) knjB
outgoing
k{njB ,njB
issued
(ozT) njB
,SB{ ,{n ,jo {n ,jo B
clarify, clearness
B
cost accuracy
k{BU BM Sd
clerical accuracy
RBLwBd Sd
Bn .UBLwBd Sd
mathematical accuracy

194

nz BQA TvzpBM k

TiAjoQ o
AnA o

qualifying

Se
nj) ,Ao{ k]A ,R~dU ,Se
qualification
oz (woMBve
Aoe Se

TiAjoQ o AnA o
bonds payable premium
premium on redemption
yield premium

competence, professional competence

koipBM o

jpBM o
UC nj M BTA BQ o

competent, authorized

deferred contract premium

jurisdiction

factor risk premium

(pB\) nAjSe
Bj M kwn Se
BA SMB ,Se

agio

competence, jurisdiction

RjB{ AjA AoM }h{ B Se

legal competency

B vn o
Q (ow) o
Bw o

capital paid in excess of par value

capital-stock premium,

Aoe ~~hU RnB Se

Bw o

paid-in surplus, stock premium

professional proficiency

Aqi Bw o

]AohTwA B
service industries
UBki B
kB BA k

paid in capital for treasury stock

trust and agency fund

jApB) B A k{SiAjoQ Bow ,Bw o

additional paid in capital, (wA xpnA oM

extractive industries

bond fund

o AnA k
TvzpBM k

pension (fund- pool), retirement fund

BBM TvzpBM k
banks pension fund

Bow Bw o
premium on capital stock

paid-in (surplus-capital) surplus, equity

premium, share premium
premium on ordinary

qo M TvzpBM k
central insurance pension fund

AoA M So{ TvzpBM k

Iran insurance company pension fund

njBM BpBw BnB TvzpBM k

shipping and ports organization AoTz
pension fund
civil pension fundnz TvzpBM

k
BBM oTz TvzpBM k

common pension fund of banks

kpBw jB] RnAp TvzpBM k

Jihad Sazandegy pension fund

S RnAp TvzpBM k
oil ministry pension fund

nz BQA TvzpBM k

Iran airline pension fund

jB Bw o

shares, premium on common stock

( o AnA) o Bw o
bond premium, premium on bonds

k{ SiAjoQ Bow jApB ,Bw o

contributed surplus = paid-in surplus

pBT Bw o
premium on preferred shares

AUB) o ,kM SiAjoQ k o

(SiAjoQ nj
bonds premium
o AnA (jApB) o
market risk premium
nApBM oBh o
liquidity premium
k o
tB M ]o

default premium

economics of scale (scale effect)

saving of work
tax saving
economy of scale

nB nj ] o
UBB ]o
tB ]o

195

k j] pA nAjoMRn

free box

B\ k
nAmBow oTz k

pooM k

offshore fund

pooM k
A]jM k
BT]A M k

budgetary fund

common stock fund

mutual fund

nAmBow oTz k
nAmBow oTz k

social insurance fund

TvzpBM M k

open-end company (or trust)

old age pension fund

jkdB Bow BM nAmBow oTz k

open-end fund
(oT)
Bw jAkU BM nAm Bow oTz k
closed-end mutual fund
(jkd) SMBY
AM nAmBow oTz k

gratuity fund

international mutual fund

saving fund

international monetary fund (IMF)

wU AM k
international development fund

pAkAuQ k
TvzpBM pAkAuQ k

k{n M n nAmBow oTz k

growth fund

pension and saving fund

(BU) So{ ,nAmBow oTz k

building society v BM ,v nBLTA
}iB{ M TvMA nAmBow oTz k

social security fund

index fund

(Tv JBve ) s k
special fund

cash box

Q k
BT]A FU k
unemployment fund nBM FU k
stabilization fund
SLXU k
pnA SLXU k
exchange stabilization fund

(k ) A S ,njB S

AnAqnB o M k
Q AM k

(pnA oMAoM) pnA fo kU k

key industry

exchange equalization fund

industrial

T
guild

list of rent received TBnj nB]A Rn
iAj AoMC o pA nBM BwnA Rn

self-sustaining fund

inland waterway consignment note

special-revenue fund

Bw xpnA B A Rn
premium statement

jn BnBA ,jn A Rn
bill of entry (customs)
(RBo nj)
duty-free list (o pA) B AA Rn
list of debtors
AnBkM Rn
list of liabilities (debts)
BkM Rn
Az BkM Rn

Bji k
cashier
nAkdU ,nAk k
life income funds oAAjB kCnj k
|Bi BkCnj k
kA Bow BM nAmBow k
low-load fund

kCnj Kv k BM nAmBow k

income fund

jqnB q BM nAmBow k
load fund
go-go fund

oioQ nAmBow k
RTv  A nj nAmBow k

list of doubtful debts

Real Estate Investment Trust (REIT)

quoted list

pension plan fund

cash listing

(S
) jnCoM Rn
k j] pA nAjoMRn

donations box

TvzpBM bo k
Ao M  k

196

(~U) vU JBvdUn

nBLA j] pA Anj nAjoMRn

corporate minutes

So{ RBv\Un
\ RBv] Rn

nBLA j] pA Anj nAjoMRn

periodic inventory taking

minutes of general meeting

minutes of

ok RF RBv] Rn

j] pA ~ nAjoMRn
seasonal invetory

directors, minutes of board of directors

account statement, invoice

JBveRn
BQBBQ BUA JBvdUn

clearing house statement

jqA xpnA JBvdUn

value added statement
amended statement k{ bA JBvdUn

(RkU) eA JBvdUn

(JlB ) SwnjB nAjoMRn

false inventory

Bj] pA s nAjoMRn
special stock-taking

BB Rn ;kLk B kMTvM Rn

packing list
k{ kMTvM
BM LU Rn
bank account reconciliation statement

adjustment (to) statement

q kCnj LU Rn

orginal invoice

income statement identity

detailed statement

statement of changes in stockholders

interest statement

oM JBvdUn
Bw  JBvdUn ,Anj M JBvdUn

equity

interim statement

statement of changes in owners equity

A JBvdUn
(B ) qn bo{ BM JBvdUn

paid invoice

k{ SiAjoQ JBvdUn
kz SiAjoQ JBvdUn

Bw BLeB e nj RAoU Rn

BB e nj RAoU Rn
xjo nj Bow nj RAoU Rn
statement of changes in working capital

discharged statement, unpaid statement

statement of

advance bill

changes in retained earnings

T{BLA jw nj RAoU Rn

SiAjoQ yQ JBvdUn
progress billing nB SozQ JBveRn
proposed statement jBzQ JBvdUn
Bp jw (jnCoM) jBzQ JBvdUn

statement of changes in financial

projected profit and loss statement

statement

(qU) hU JBvdUn

discount statement

kCnj hU JBvdUn
estimated statement of income

q hU JBvdUn
estimated statement of cost
estimated statement

hU JBvdUn
Bp jw LoU JBvdUn

combined profit and loss account

clearance

(~U) vU JBvdUn

statement, settement statement

B nj RAoU Rn

position

BpBw B RAoU Rn

of movements in shareholders fund

~U Rn
long format
TBnj ] Rn ,BJBve Bo] Rn
flow statement B RAoU ,nB~
cash flow statement
k Bo] Rn
funds statement
] Bo] Rn
k ] Bo] Rn
statement of cash flows

U k ] Bo] Rn
consolidated cash-flow statement
notes of meetings

RBv\Un

197

pATB JBvdUn

~U { M Bp jw JBvdUn
detailed income statement

(vw) So{ Bp jw JBvdUn

LU JBvdUn

comperative statement

LU JBvdUn
(k{ BU S ) q LU JBvdUn

comperative cost statement

corporation profit and loss

BA B Bp jw JBvdUn

omQkU JBvdUn
adjustable statement

consignment profit and loss statement

J Ao{ JBvdUn

kU JBvdUn
presentation statement

desirability statement

B B jA Bk U JBvdUn

k{ A (S Rn) JBvdUn

suppliers statement

certified statement

k{ SiAjoQ B q] JBvdUn

statement of

RB JBvdUn

operations, operating statement

invoice sale

xo JBvdUn
k{o JBvdUn

part-paid invoice, part paid statement

audited statement k{woMBve JBvdUn

k{ MyQ Bp jw JBve JBvdUn

projected income statement

vendors invoce (statement)

ovU MB JBvdUn
interpretable statement

Bw BLeB e JBvdUn

statement of shareholders
(stockholders) equity

k{BU S JBvdUn

statement of owners equity

false statement

freight bill

(M ) JlB JBvdUn
copy invoice
P JBvdUn
k{A Bw ,v JBveRn

purchases invoice

consular invoice = customs invoice

(nB~ MB) BjBTw BjAj JBvdUn

(RBA) Ao{ 
T JBvdUn
all inclusive statement

Bow KeB e JBvdUn

statement of cost

B (BwnA) e JBvdUn
koi nT B ,koi JBveRn

input-output statement

Bp jw Rn ,kCnj JBvdUn

abridged statement

profit and loss statement, income

o~Th JBvdUn
customer statement oTz JBveRn
Bp jw AvB JBvdUn

statement

comperative profit and loss account

conventional income statement

UBk JBvdUn
preliminary statement

BM  JBvdUn

kCnj JBvdUn ,q kCnj JBvdUn

earnings statement = income statement

JBvdUn

statement, supplementary statement

(Anj B) S JBvdUn
cut-off statement
imbalanced statement

Zoi kCnj JBvdUn

statement of revenues and expenditure

cut-off bank statement

complementary

[An L kCnj JBvdUn

factitious statement

TiBw JBvdUn
Bow JBvdUn

statement of capital, capital statement

k{ ]jM Bp jw JBvdUn
pATB JBvdUn

budgeted income statement

(jAo A e ,jAo A) RB~hz Rn

198

(
A) oA
A JBvdUn

( A) oA A JBvdUn

xn tBwA oM k{U Bp jw Rn
xo {Be

actual statement

contribution margin income statement

loan statement

A JBvdUn
BT Rn ,BMBve Rn

B] Bp jw Rn
comprehensive income statement

statement, list, bill, sheet

Aeo ka Bp jw Rn
multi-step income statement

(BkM) TiAjoQ BMBve Rn

list of accounts payable

B (JBvdUn) Rn

(BK) TBnj BMBve Rn

financial statement

list of accounts receivable

statement of earnings

jw .RAkB Rn
operating statement
jo Rn
daily sales statement Apn xo Rn
price current list, price list BS Rn
list of prices
BM Swo ,BT Rn
numerator
v ,ov Rn
k{BwB{ UBo Bp jw  Rn

To{ B BUn ,To{ BMBvdUn

individual accounts
jo
k{BU S BM) TMB n q JBvdUn
competitive cost statement
(TMB n
jqTwj q i Rn

statement of total recognized gains and

income sheet

labour cost summary

list of assets

losses
prelist

UBk (Sv) Rn
kB  AoM B Rn

all purpose financial statement

k{ MyQ B Rn

BAnAj Rn
kCnj Rn
U q kCnj Rn

consolidated income and expenditure

account
requisition statement

SwAinj Rn
BSiAjoQ BSBnj Rn

projection statement

statement of receipts and disbursement

B xnAq ,k{ MyQ B Rn

projected financial statement k{ MyQ
LoU B Rn

detail of working capital

combined financial statement

} B nAk n pA k{ U B Rn
statement from incomplete records

j{ U Bi k AoM  B Rn
special-purpose financial statement

k{A B Rn

xjo nj Bow qn Rn
scheudle investment nAm Bow qn Rn

Aeo ka Bp jw Rn
multiple step income statement

Bp jw Rn
income statement, profit and loss
statement, statement of income

certified financial statement

JBvdUn ,LU Bp jw Rn
kCnj LU

bill of goods

comparative income statement,

passenger manifest

consolidated profit and loss account

B ZnBh Rn
AoBv SvB ,AoBv Rn

(jAoA e ,jAoA) RB~hz Rn

bill of particular

U Bp jw Rn
xn tBwA oM k{U Bp jw Rn
contribution income statement
xo

199

wBwA B BRn

A pA Ai ,kU S Rn
kU ~d kjzU
production statement

Bp jw  Rn ,RB Rn

Bp jw  Rn ,RB Rn
statement of transactions

k kBU ,TwnBa (BM) RAoB Rn

BkM BnAj S Rn

proof of cash

statement of assets and liabilities

BSiAjoQ BSBnj S Rn

k BTBnj RoB Rn
proof of cash receipts

statement of receipts and payments

kCpn S Rn

Bow nB~ MB Rn
capital reconciliation statement

up to date statement

] nB~ MB Rn

T{BLA (Bp) jw S Rn

input output statement of funds

statement of retained earnings

Bp B jw S Rn

] nB~ MB Rn
statement of source and applications

statement of profit or loss (gain or loss)

of funds

statement

parts list

JBvdUn ,S Rn
final statement
 S Rn
 dU , S Rn
final take-over (acceptance)

k ] xjo S Rn
cash flow position statement

Aq]A Rn ,jA Rn
stock (inventory) list B j] Rn
cash list
k j] Rn
RB [BT Rn ,jo [BT Rn
statement of results of operations
import list

B S Rn

RAjnA Rn
BM j] k ] Rn

statement of financial position, financial

cash statement

statement, statement position

weight list

p Rn
MBpnA S Rn

kU AvB S Rn
comperative production statement

statement of valuation

Be M pAoU ,kB ,pA ,S Rn

balance
jnCnj pA
S Rn

statement of valuing asset

object (objective) statement

statement of valuation of stock,

S S Rn

AnAj MBpnA S Rn
B j] MBpnA S Rn
statement of valuing stocks (goods)

provisional statement

U ]jM S Rn
A S Rn

consolidated budget statement

loan position statement

njB BS Rn
construction billings

roQ S Rn
project statement, statement of project

] nB~ MB MyQ S Rn
kC B BRn

forward financial statement

wBwA B BRn
primary financial statements

proforma source and application of

funds

(jnCoM) hU S Rn
proforma statement

 RnBvi (A B) Rn

200

T BnBzTA B BRn

k Ao B BUn
misleading financial statements

TBnBzTA B BRn
published accounts

AvB B BRn
comparative financial statements

nB] xpnA BM B BUn

current cost financial statement

nj B B BRn
interim financial statements (interim

jnCoM B BRn
prospective financial statements

accounts interim report)

k{ MyQ B BRn

accompany statements

pro-forma financial statements

functional statement

prospective financial statements,

Ao B BUn
BpBw BkeA KveoM Bq Rn
k{ TiBw B q Rn

manufacturing statement

 RnBvi (A B) Rn
general average statement (adjustment)

( o) k{ MyQ B BUn

pro forma statements

o B BUn ,U B BRn

group accounts (group financial
statement)

nB\U BkeA> B Ak] B BUn

parent company statements
<A
kz woMBve B BUn
non-audited financial statements,
unaudited statements

(BpBw oM) ]nBi B BUn

external financial statements

k{i B BRn
simplified financial statements

k{i B BUn
summarized financial statements

Bw BJBve ,Bw B BRn

annual accounts (annual report)

~ .Bw B BUn
quarterly financial statements

B
U So{ B BUn
partnership financial statements

jAoA .jo B BUn

personal financial statements

joz B BRn
condensed financial statements

FU An Bk  B BRn
/k
general purpose financial statements


marginal weights

B KAo
big rubber ball
w Mo
necessity, requirements
J] ,Rno
disclosure requirements BzA BRno
RBAqA ,BpBwoM BRno
external requirements
BpBwoM
alpha
BC Ko
exceptions rate
BXTwA Ko
 TwA fo , TwA Ko

criteria

BL ,MB
bailsman (suerty)
B
xo kkU ,(uomQ) nBzTA B
underwriter
nAjBM AnA
guarantor
kT , ,B
(
U =) Y ,kT ,B
surety (=guarantee), guarantor
wastage, lost unit, spoilage

income multiplier

RBB
spoilage (wastage)
RBB
production wastage
kU RBB
normal waste
jB RBB
abnormal loss
jBo RBB
acceptable wastages
L MB RBB
U  pA L RBB

multiplier principle of investment,

scrap

depreciation rate (ratio)

bed occupancy rate

ShU B{A Ko
BA Ko

confidence coefficient, confidence rate

kCnj yAqA Ko
nAmBow yAqA Ko

investment multiplier
deviation rate occurrence

AodA Ko

rate, exception rate

estimated

B] jnCoM AodA Ko

pre-separation point wastage

Ao ,RBB
waste product
(~d) RBB
wastage of processes
eAo RBB
time keeping
nB RB A L
Zoi jn RB A L

population exception rate (EPER)

gate times recording

Ko ,AodA Ko
nB
TA jn AodA Ko

confiscation

expected deviation rate

 TwA TikA Ko
depreciation reserve ratio

B oA Ko
financial leverage multiplier
weighting factor

SA Ko

(njB~ - U) L
antidilutive
U k
deflationary
nUk
boomerang, antidumping
PAj k
mint(ing) house
BhMAo
market value weights
nApBM xpnA KAo
historical weights
hnBU KAo
input-output coefficient jBTw jAj KAo

202

kAq B ~
B nj So{ BTB

k  B ,SABM 
material weakness
financial weakness

B 
iAj BoT  B .

internal control weakness

additions of the payroll e Sv B

SB

Bow jpBM Ko

capital output ratio

Bow jpBM Ko
beta coefficient
() BTM Ko
market beta
nApBM BTM Ko
factor beta
B BTM Ko
(oM A) Ko oM Ko
accumulation factor
coefficent of variation

performance quarantee

k AoQ Ko
conversion factor
kLU Ko
U Ko ,}hzU Ko

repayment guarantee

coefficient of determination

guarantee guaranty, warranty, bond, bail

Ao]A SB
SiAjoQpBM SB
bank bond
BM SB
bank guarantee
BM SB
bailable
nAjoMSB
guarantee,
joPw ,Y ,kU ,SB

coefficient

(oU) Ko
(RA)oU Ko

coefficient of variation (CV)

multiplier effect

guaranty, bond, warranty, bail

kCnj oYBU Ko
CnB oX Ake Ko

guarantee preformance nB
B\A veSB

maximum efficiency rate

bail out rule

risk coefficient

kB pA ZnBi SB

U M ,tTiA MB nj SB

U SBnj ,BnB nBTwnj

fidelity bond
BnB pA
investment guarantee nAmBow SB
TAo{ o ,nBLTA jAjnAo ,TAo{ SB
fiduciary bond

s BkU ,co SB
express warranty
del credere

nBLTA
U ,k{o SB
bail
SB ,SB
guaranteed letter
BSB
surety bond, bail bond, bill of BTB

oi Ko
A{Be jw Ko ,B kCnj Ko

marginal income rate

capital coefficient

Bow Ko
tolerable rate
dU MB Ko
coefficient of efficiency
CnB Ko
efficiency rate
CnB Ko
SA nAk Ko ,SA  Ko
numerical scale point for importance

nAmBow \ xjo Ko
portfolio turnover rate
variable rate

guarantee, letter of guarantee

oT fo ,oT Ko
Ko ,jAkn .  nB
TA jn Ko
nB
TA jn jAkn

warranty

expected rate of occurrence

BSB
(koi) ~ B nj jBzQ AnA ,BTB

bid bond, bond, letter of guarantee

payment bond

SiAjoQyQ BTB

U ,B
A] ,BkU ,BTB

guaranty

of relative cost

Lv q Ko
TvL Ko
coefficient of correlation, TvL Ko
coefficient of correlation
correlation coefficient
correlation coefficient

kAq B ~ B nj So{ BTB

bid bond guarantee (B.C)

TvL Ko
iAj oT Tvw nj SA BM 

material weakness in internal control

nBLTA Ao{ MA

203

(kAq B) ~
B nj So{ BTB

(kAq B) ~ B nj So{ BTB

tender guarantee
counter guarantee

MBT BTB
SiAjoQyQ BTB

advance payment guarantee

RnBvi AoL] BTB

average bond, indemnity bond

jo
U ,nB B\A ve BTB
performance bond, performnce
guarantee, surety bond

(BL
A BC) Aoe iA MA
code of professional ethics

AM BnpBM RBeA ovU MA

incoterms
terms and conditions

Ao{ MA
nBLTA Ao{ MA

term and condition of the credit


(Bq) kML
objective classification

BMBve jo kML

grade accounts, classify accounts

BB jo kML

classification of goods

taxation brackets

UBB RBL
testamentary
BS L
BoMnB nj BC LU jBwA kML
indexing (and cross-referencing) woMBve
nAk jBwA kML
classifying records and documents

BMBve zAkdT kML

reclassification, re-classify

xpnA tBwA oM B j] A kML

ABC analysis
BC Lv
primary classification
A kML
kwnow Bp KveoM BkM kML

secondary classification

age analysis

uniform classification of accounts

jk\ kML
(BY) jk\ kML

BC Lv xpnA KveoM Bj] kML

ABC inventory classification

q kML
object classification of cost
misclassification
cost classification

SwnjB kML
Bq kML
BAn  M eAo

computer aided design (CAD)

BkAo B RBki ,R~d eAo

SB T{n KveoM kML

classification by activity

kML ,(nB ) { KveoM kML

job classification
Bz
 KveoM kML
classification by object

oM kML ,BpBw keA KveoM kML

functional classification
 BL
BMBve kML

design of products-services or processes

classification of accounts, classifying the

plan, project, design, layout

accounts, accounts classification

share option scheme

balance sheet classification

bo
Bw koi nBTiA bo

BnB M koi kU e oM AnA bo

executive share option scheme
executive summary
incentive plan

(zU) xqA bo

share repurchase plan Bw koipBM bo

BpAoU nj BJBve kML

BpAoU nj BAnAj kML
asset classification

nAk jBwA Bp kML

chronological indexing of records
stock (share) classification

Bw kML

L ,Be , Ak  ,jo nAk o

UC B nj jo w bo

205

TvzpBM bo

pension scheme

TvzpBM bo
BAq BM (TvzpBM) bo

deferred profit sharing plan

jw nj BnB jo w bo

profit-sharing scheme

B nj BnB jo w bo

profit sharing plan

defined benefit plan

 _  Bv AoM TvzpBM bo

/knAkAM
individual retirement account (IRA)

iAj woMBve UB bo

operational internal audit plan

Bw nj BnB SB bo
employee stock ownership plan

ABow (
) nqM bo

major capital project
master budget plan

B] ]jM bo
TvzpBM M bo
zU xAjBQ bo

insured pension plan

(ESOP)
benefits plan

BAq bo
BnB SnBz bo

employees share scheme

sampling plan

o bo
TvzpBM ] bo
{qA Beo
] Twj xAjBQ Beo

pension plan
incentives

incentive bonus scheme

fixed bonus system

SMBY xAjBQ bo

group bonus plan
\Twj xAjBQ bo
Ao]A Aok xAjBQ bo
phantom stock plan

Tv nB anBQ bo

straight piecework plan

collection bonus schemes

BnB wU Bw koi zU Beo

UC SiAjoQ bo
deferred compensation plan

employee incentive compensation plans

RB odU ,kAjo n ,jo jo

boycott

reorganization plan

procedure on checking accounts

BpBw kk\U bo

promotion layout
(BUnA) oU bo
Bw koi zU bo

debit side

SwAn o ,JBve nBkM o

credit side
nBBTvM o
JBve nBBTvM o

junior stock incentive plan

credit side of account

income sharing plan

BMBve M kwn po

B
TA BMBve o

loan guarantee scheme

profit-sharing plan,

A
U bo
jw vU bo

blueprint for fraud

asset side of the balance sheet

KU bo
compensation plan
(xAjBQ) AoL] bo
pay plan
BAq e Tvw ,e bo
buy program nAjBM AnA w koi bo
Anj Bw koi bo

gold bug

periodic payment plan

monetarist

planned

advocate, adhere

dividend reinvestment plan

contra memorandom accounts

asset side (JBve nj ,BpAoU nj) AnAj o

BpAoU BAnAj o

nAjRk SiAjoQ bo

deferred payment project (plan)

 nAko
Q o
nAko
L ,Be ,Ak  ,jo nAko

k{ qnbo
vU jw jk\ nAmBow bo

Tv{n o]BU nBL

206

L
o

offeree

L o

UoBv SvMnj Ao jAjnAo o

voyage charter party

party

B o
JBve MB o

opposite side of account

sub-contract parties

o BQ o
jAjnAo o

contracting parties, contract parties

parties to contract

jAjnAo o
(BSA) jAjnAo o

agreement parties
gold


monetary gold
BM 
due from bank
BM pA K
ex claim
oM kM K
B SiAjoQ AoM B BU ,BjA ,SwAijAj ,K
claim, law suit
RnBvi AoL]
bad debt
Siw MB K ,Tiw K
principal creditor
(k) A nBL
group creditors
o AnBL
prefrential creditors (pBT) k AnBL
preferred creditor
(k) pBT AnBL
mortgage creditor
Y BM nBL
deferred creditor
Tv{n o]BU nBL


standard capacity

operational capacity, practical capacity,

jnAkBTwA So
used capacity
k{jBTwA So
theoretical capacity
wA So
jB So ,wA So

practical attainable capacity

normal capacity = average capacity

So
physical capacity, practical capacity

RB Rnk , So

BinB So

jBTwAM So ,B A So

plant physical capacity

additional capacity, excess capacity

insufficient capacity

ideal or theoretical capacity,

Bo So
zone of acceptability
L MB So
work capacity
nBSo
full load
B So
full capacity
B yB\ ,B So
surplus capacity
jApB So
taxable capacity
UBB So
wA So ,J So
ideal capacity, theoretical capacity

CkA So

ideal capacity

,BB  p B{) onBM So

JC ,o~ ,Tiw jA ,BnB ,oBv
(o n
dead weight (DW) load factor

Bi So jApB So ,kB BM So

left-over capacity
tonnage

(e So =) k So

U tBwA oM So
(BT{A) k{ To nBM So

useful load (= carrying capacity)

occupied capacity

expected capacity

nB
TA jn So
nB
TA jn So U ,nB
TA jn So
master budget volume
keA
Bw nB
TA jn So

nj jL ,nB B So jBTwAM So

k An So ,nBM So ,kU So

exprected annual capacity

production capacity

idle capacity
full container load (FCL)

kU So ,k So

oTBoQ So
kU So
kU nB] So

productive capacity

present production capacity

actual capacity

carrying capacity

A So
So
nB
TA jn A So

available capacity (toTwj nj) A

expected actual capacity

practical capacity, work

e So
toTwj nj So

capacity, available capacity

deck load

{o So

oz vSzQ ,k
vo

208

SzoM MB
o o

SzoM MB o o
non-retrunable containers
returnable containers
endorser
second endorser

SzoM MB o
uo
j uo
nBTiA vo

facultative endorsement

ko B o l BM vo
special endorsement

B]nA e kM vo
indorsement without recourse

vo ,Be B o l kM vo

o{ k kM
blank endorsed o{ k kM vo
general endorsement
v o
endorse
jo vo
jo vSzQ ,jo vo
blank endorsement

indorse (to endorse), indorsement

conditional

oz vo

endorsement, qualified endorsement

oz vSzQ ,k vo

qualified endorsement


key factor

(wBwA B) k B
nABw LoU L B

normalize

jo jB
ow Bi  o pA nB

annuity compound amount factor

free of error and bias

variable factor of cost

,BTeA ,okC ,zkASL B

prudence, conservatism
nB
Bd
first rate
( ]nj) B
groupage agent
BjA B
importance factor
SA B
cost driver
q kjB\A B
constraint
Sjkd ,knAjpBM B
 xpnA oM B

q oT B
kjkd B

limiting factor (principal budget factor)

common factor

oTz B
nAqnB ,kB ,B

agent representative / factor

weight factor

SA nB ,p B
TBnj BMBve SB

accounts receivable factor

present value interest factor (PVIF)

M RBLB Tio vBw ,SB

Ro{BL BM xo ,K vw
factoring TBnj BJBve xo ,RBLB
long run earnings
RkkM RAkB
employers earnings
BonB RAkB
missed revenue
Tn Swj pA kB
modifing language
kU RnBL
nAkMBve RnBL

predictor

MyQ B
deflator
kkU B
(qU ,hU)  xpnA kU B

accounting expression

interecpt parameter

woMBve xnAq o{ kM ,o{ RnBL

qualifying language
transit traffic

TqAoU nL
transit
SqAoU ,nL
through traffic
ov nL
justice and fairness
B~A SAk
SABM n ,A jk
significant figure, cardinal number

discount factor (present-value factor)

break bulk agent
distributor
parameter

Rd U B
pU B
 ,oTAnBQ ,SMBY B
EkL pA o ,SMBY B

error term

Bi B
selling agent
xo B
nrB tn ,nAo A S ,o B
force majeure
financing agent

B (nAqnB ) B
]jM (A) k B

principal budget factor

key profitability factornCjw k B

210

j , j ,oz

primary offering

jk ,A jk

nAjBM AnA A o
n
M nApBM M ~d ke pA yM o
o pA nApBM S Tv{ ,S jnC BQ
dumping
AnBLo RBAk A
money supply
Q o
split offering
\nkU o
secondary offering nAjBM AnA BY o
private offering
~i o
private placement
Bw ~i o
capital supply
Bow o
share offering
Bw o
M Bw o

singificant figure

public offering of shares

non-execution

jk ,A jk
rounding
( n) jo kAn jk
key number
BAn jk
index number
}iB{ jk
quasi-random number
jB~U L{ jk
integer
cd jk
xnB{ nj  jAkA pA o ,cd jk
positive integer
/jn nBM LwBd
cd jk j Sv ZnBi ,B jk
rational number
balancing

JBve j kB M T jk
figure

,jo M nBM Tvh AoM ,So{ Bw o

flotation
vomQ AoM jo pA Rj
tnM nj Bw k o

Ao]A k
estopped
nAo A pA uQ nBA BA k
non-conformity
MBU k
kCnj BM Bq  j MBU k

exchange acquisition (distribution)

mismatching of cost with revenue

glut supply of goods

imbalance of orders

B AAo o
Sn MB o
aggregate supply
 o
M o AnA B nAjBM AnA  o
BBM pA o B BM w
visible supply

placed deal

o AnA Tv o
consumer debenture
invisible supply

oB o
offer and demand
B BU o
supply and demand
B BU o
special offering
s o
special bid
(|Bi) s o
RBT BS BM B  o
differential pricing
trial offer

zBpC o
sampling offer
zBpC o
M oj nAjBM B o AnA ,Bw o
public issue, going public
jo
aggregate market supply
nApBM  o
tithe
j , j ,oz

RB{nBw jBU k
omQU k
M Bv woTwj k ,RBA nBU k
information asymmetry
RBA
decentralization
AjpqoU ,qoU k
inefficient
U k
RBA ,RBA M Bv woTwj k
asymmetric information
nBTB
nAkMBve Se k
inseparability

disqualification of accountant
non-acceptance

L k
non-acceplance of bill
RAoM L k
unefficiency
AnB k
inadequacy
xpnA yB ,SB k
shipboard
{o
deck
Tz {o
nAjBM AnA A (nBzTA) o
initial public offering (IPO)
public offering

M (nAjBM AnA) o
nAjBM AnA A o

initial public offering (IPO)

211

kjwo o ,jBTwA MB
o o

nB\U Bz B ,nB\U

BTvA nAkMBve BvU \A

trademarks, trade names, or brand

member of the association of

danger signs

accounting technicians (MAAT)

oi

indications of source (EkL)SiBw d

BTvA nAkMBve BvU \A 

(JBve BnBa RB) kzQ S

q BTvA oLi AnAkMBve \A

associate of the institute of chartered

prefix notation

accountantsin England and Wales (ACA)

positive signal

(joUnBa) wn AnAkMBve \A TwQ

SLX BQ .S
commercial-merchandise
nB\U S

fellow of the chartered association

mark, trade mark, trade name, brand

of certified accountants (FCCA)

k ,qao \ ,B nB{ ,qn,S

code

Sok AnAkMBve \A TwQ

fellow of chartered institute

RB MBjn nAmS

of management accountants (FCLMA)

tagging and tracing

alternate member

sign

dormant

Bz ,Bz ,S
payment on account
JBvdA
on account
JBvdA
on account-current year nB] JBvdA
on account prior years UAw JBvdA
dwelling bulding
(MA) RnB
willful misrepresentation jAj ] kM Gk
merchant wholesaler
xo k
wholesale
xok
placement
nAjBM AnA {ok
probable life
BTeA o
probable life of asset AnAj BTeA o
RC{B BTeA o
probable life of machinery

kLA

ok RF o

(non-executive) member of directors

member

knB ,

BTvA nj RAnBLTA Sok vw

fellow of the institute of credit

management (FICM)
allied member

TvMA

inside director
ok S

cross-referencing
MBT nAm
cross reference  nB{ ,MBT 
doctrines
RBo
,kB
kU Bp jBTA K
time lag in production

]oi k Bo] TiAkA K

economic life of asset

delay of cash outflow

economic life of leased property

freight contracting

AnAj jB~T A o
nB]A jn AnAj jB~T A o

e jAjnAo k

estimated life of asset

AnAj hU o
{B Ski o

service life of a machine

continuous life

jkdB o ,Aj o
hU (q) L o

estimated physical life

kjwo o ,jBTwA MB o o
unuseful life

Bv A xo (jAjnAo ) k

credit-sale agreement
obligative-irrevocable contract

p k
oUBU jAjnAo B k

barter agreement (contract)

common sense

nj ,w 
professional opinion
Aoe k
snapshot
A
d .n o~U ,u

212

iAj BoT kjzU oB

financial performance

B jo
o pA Be S RnB Aq ,jo
operating performance
SB 
jo Ao]A ,jo
operate, practice, perform

jB~T A keA jo

AnAj o o

assumed life of asset

AnAj o o
working life
k o ,nB o
life of machine
{B o
limited life
jkd o
useful economic life
jB~T A k o
jnCoM jB~T A k o

enterprise performance

estimated economic useful life

control function

remaining service life

oT
operations, transactions
RB
A]jM (Ao]A) RB
budgeted performance
key operations

(k ) wBwA RB
jApC nApBM RB
o SqAoU RB

open market operations

kB BM k o
estimated useful life
jnCoM k o
expected life
AnAj k o
useful life of asset
AnAj k o
nAjoMoM nj ,k o
useful life (economic life; service life)
economic life

customs tranist operation

jB~T A o ,k o
nAjoMoM MB o ,k o

nB] RB
(k{ BU S ) MBq nAkMBve RB

consumable life

cost accounting transactions

expeected life of asset

current operations

AnAj nB
TA jn o

day-to-day operations

opn RB
jo ,RB
B (jo) RB

operation

~d nB
TA jn o
product life expectancy
unlimited-indefinite life

jkdB o
nApBM 

financial operation, transaction

jqA xpnA k B RB

breath of market, depth of market

non value added operations (activities)

outward processing

auxiliary operations

inward processing

 RB
]nBi(RjBL) RB

foreign operations

ZnBi nj jnC
iAj nj jnC
nAkMBve d ,nAkMBve

accounting transaction

k{ T RB
discontinued operations
continuing operations,

oTv RB

on-going operations
operational

UB
BpBw SB ,UB
one-shift operations
TM RB
practicability
jM
practical
(Ao]A MB )
iAj BoT kjzU oB
operating

internal control components

checkage

nAmS ,LU ,kwn

audit practice
woMBve nB (An) ,
performance
jo
first year operation
Bw A jo
operation lowest costq Ake BM jo
on-time performance
M jo
loss marking operation
nBLBp jo
Bw owBUow jo
all year round operation

jBA jo
extraordinary performance

213

(RkkM) k ,BM
A ,

,SB  A ,SB jB\A A

activity drivers
SB Bod
cost element
k{ BU BM A
jB~T A B LU A

economic factors, functional

A  Bs kjzU oB

A  Bs kjzU oB
ingredients of primary qualities

B BUn oB
elasticity of financial statements

k{BU S (Aq]A) k{BU S oB

cost components

elements of cost

inflationary factors

trade titles

q LoU A
nU A
factor of production
kU A
risk factors
oi A
causal factors
S A
non quantitative factors
o A
outputs
jonB A
quality factors
 A
qualitative factors
 A
kU kjkd A

nB\U B
data element
RBA o~
balance sheet heading
BpAoU A
account title
JBve B ,JBve A
title of accounts
BMBve A
JBve bo{ A
account title and explanation
descriptive captions

U BA
nA

production limiting factors

duty, duties, excise, excise tax, toll, task

cost elements, factors of cost, q A

berthage

elements of cost
old age benefits

oQ BA kA
(s jw) jo pA Be kA

earnings from operation

earnings, proceeds, incomes
capital earnings

kCnj ,kA
Bow kA
AnAkBw Bow kA

earnings on stockholders capital

perks

oTvo kA
B k
jz } ,nB{C K

on us
conspicuous defect

k ,kjKwC , ,K
damage, loss
latent defect

BQ } ,AkQB K
(B ) UAl } K

pAkAo e ,wA nA
warehousing levies
nAjnBLA nA
port duty, port fees
nkM nA
stamp duty paid
oLU TiAjoQ nA
custom duties
o (BoU) nA
xpnA BL oM o e ,oLU nA
ad valorem duty
(B )
inland duty
iAj nA
MBpnA ,nA ,(nAjo{) Tj nA
levy assessment
RBB
toll, dues
j ,nA
antidumping duties
PAj k nA
occupation tax
Kv nA
customs tax
o nA
pAkAnBM e ,TiAkA o nA
dockage
compound duty

inherent vice (of goods)

objectivity
objective

(jM ) S
(RkkM) k ,BM A ,

Ko nA
jB~T A BT]A A

socio-economic factors

S (UBe) A A
critical success factors
primary elements

A A


jBTAnB pA SAo

(e AA jn nj) BTA MB o

unalienable

disability compensation

noncallable

koipBM MB o
omQBSzoM ,SBpBM MB o
uninsurable
k{ M MB o
unpayable
SiAjoQ MB o
incovertible
kLU MB o
unrecoverable
AoL] MB o
unmarketable
ow xo MB o
indefeasible, irrevocable
gv MB o
unacceptable
L MB o
uncontrollable
oT MB o
nC] MB o , MB o
irrevocable

uncollectable
lawless, unlawful, illegal
tentative

B o
 o
L oT o

(Bp AoL]) SAo

compensatory / amount

jqTwj SAo
wage compensation, wage eligibility
aggregate indemnity

 SAo
lump sum compensation
 SAo
penalty agreed beforehand  SAo
jBTA nB pA SAo ,
} SAo

disability charge

B oU
kU ,yeB S

gross negligence

nBT jpBM pA yM jpBM Kv ) nApBM oM L

beating the market
(nApBM
uneconomic
jB~T Ao
kjwo ,jB~T Ao

unexpected, unforeseen, extraordinary

non-profitable, uneconomic

unauthorized

pB\o
indirect
Tvo
non-recurring
oTvo
non-taxable
RBB zo
j] pA ZnBi ,j]o

non-profit

BTAo
suboptimization
pBwMo
unproductive
kUo
non-current
nB]o
nz nj jL  Bw , Bwo

out of stock (o/s)

non-resident

non-executive
illiquid

 o
ko

unlawful
abnormal, unusual
nonoperating
non-refundable
not negotiable

o{ o
jBo
UBo
jAjoTwA MB o
BTA MB o


SwQ JBvdUn , nT B
accompanying invoice
compound amount factorKo L

nT B
B kB
economic usefulness
jB~T A kB
time utility
Bp kB
reference file
]o (koQ) B
circulating file
AjoB
(C) AnAkMBve AM wAnk
marginal utility

international federation of accountants

(IFAC)
basic audit process

woMBve wBwA kCo

opAkA kCo
budgeting process
kM]jM kCo
Bw So{ uwFU kCo
measurement process

perishable

k{B ,k{kwB
decision interval
o~U B
precision interval
S j B
expectations gap
RAnB
TA (B{) B
BA BM M ] SiAjoQ M Bp B
bank float
JBve C pA S{AjoM
To dU xnBw jAj M Bp B
delivery lead time
B
lag
jBTAK ,Bp B
sampling interval
nAjoM B
ex-new
kk] Bw koi e k B
future value factor
UC xpnA nT B
nABw UC xpnA nT B
annuity future value factor
present value factor

 xpnA nT B
nABw  xpnA nT B

incorporation process

nBTiA }~hU kCo

arbitrary allocation process

annuity present value factor

correction factor

jnAkBTwA kU kCo
standard-setting process

eA nT B
nABw Bv A nT B

sinking fund factor

Aeoj vU kCo
two-stage assignment process

A SiAjoQpBM nT B
loan repayment factor

o~U kCo

Bow MBpBM nT B

decision making process

capital recovery factor

evolutionary process

beta factor

\nkU BU kCo
M kU kCo

just-in-time (JIT) production

nAkMBve BjnAkBTwA kU Bka kCo

due process procedure
B

BTM nT B
purchase invoice koi Bw ,koi nT B
lag factor
v (xo) koi nT B
nB\U Bw ,koi Bw ,nT B
invoice, bill, customs invoice, statement

216

CnB nApBM o

nAkMBve n ,nAkMBve kCo

jBTwo SBA nM ,jo BwnA ,jBTwo

nAkMBve n ,nAkMBve kCo

consign

accounting procedure, accounting

dispatcher, sender

kTwo
jwo
obsolence
MBMB ,( ) jwo
(BTwA oYAnj) kBw jwo

treatment

deterioration

process audit

wear and tear

earning process

woMBve kCo
investment process
nAmBow kCo
kCnj Kv kCo ,jw Kv kCo

employment opportunity

BT{A So
jjw jBp (RBBA) BSo

lucrative profit opportunities

profit oppotunities

jjw BSo
kU kjw BSo

productive opportunities

nAmBow yhMk BTo

promising investment opportunities
continuity concept,

SB AkU o

going concern concept

B o{nAq kCo
process of financial reporting
process

jo xpAjoQ , eo ,kCo

joint process
oTz kCo
productive processes
k BkCo
nAkMBve (ioa B) kCo
accounting process (or cycle)

B RnM RBB SiAjoQ pA nAo

tax evasion
capital flight, beneficiary

SB AkU o
assumption going-concern

SB nAoTwA B AkU o

Bow nAo
nj Bw jw SiAjoQ SLv ,Rk kM AAo
long run frequency
RkkM
k{ kBz AAo

going concern or continuity assumption

observation frequency

accrual assumption

economic process

kU o
Q keA (RBLY) o

monetary unit assumption

kU nAkMBve o
accrual accounting assumption

B nj o
periodicity periodicity assumption
time assumption

Bp o
nAkMBve S~h{ o

accounting entity assumption

assumption

k ,o
Q keA RBLY o ,Q keA o

monetary assumption

nAkMBve j] o
entity assumption (concept)

RBLwBd nj BTeA Ao{ ,o M RB o

efficient market hypothesis CnB nApBM o

jB~T A kAo
M A
Be pA RBA BjAj BTA kAo
paging
(BAn) o B
Be
clearing cycle
a SiAjoQ kAo
M o BkeA pA o kLU kAo
divisionalization
So{
earnings process
kCnj Kv kAo
odT B oM TL kAo
moving average process

xnBw jAj M Bp B ,Bp ]o

lead time
u] B B SBnj
SiAjoQ AoM p BpRk ,S ,]o
usance
RkBU pnA RAoM B Ae
nBT  TwA ,L yBwo
fair wear and tear

BwnA ,jBTwo
dispatch(ing), (to) hand over

217

B\ . ]Twj xo

(kCnB ) CnB BnApBM o

(kCnB ) CnB BnApBM o

Bv A xo
deferred payment sale, installment sale
installment sale

Bv A xo
nB Ae ,BA xo

consignment sale

efficient market hypothesis (EMH)

Bw jw UBA ATd o
information content of devidends
hypothsis

(tnM nj) kz TomQ nAjBM AnA xo

RBA (o
) o

over-the-counter sale

information hypothesis

B\ Rn M ,Bw B o AnA xo

bought deal
BBM M
initial sales
kk] ~d A xo
sale by sample
AnA BM xo
money-off offer
hU BM xo
sale with option of
koipBM e BM xo

insurance hypothsis

redemption (repurchase)

SzoM e BM xo

M o
, o
alternative hypotheses qB] B o
declaration form
BnBA o
tax form
UBB BnBA o
credit slip
nBBTvM o
paying-in slip
nBBTvM y ,nBBTvM o
woMBve BzwoQ o
audit questionnaire form

sale with option of return

SAo AoL] ,]Ao e BM xo

sales with recourse
sell at best

S oUBM M xo
sale on return
SzoM o{ M xo
undervalued UAl xpnA op T M xo
clearance sale ZAoe ,~U n
M xo
vend, vendition
M ,xo
intersegment sales
BzhM M xo
inter company sale
BTo{ M xo
projected sale
k{ MyQ xo
estimated sale(s)
hU xo
BjB wU njB~ ,RB  U ,xo
disposal of a business segment
Tj
BMBve jo nAmA ,TBnj BMBve xo
k RBvw M TBnj
factoring accounts receivable
K
interior sale
iAj xo
local sale
iAj xo
sale and leaseback C nB]A AnAj xo
disposal of assets
BAnAj xo
second hand sale
j Swj xo
lump sum sales B\ . ]Twj xo

nBLTA SwAinj o
application form for credit

nB] JBve jo pBM AoM SwAinj o

bank mandate

Bw koi SwAinj o
application form for share

nB B BU o ,SwAinj o

application form

SiAjoQ nTwj o
authorization form for payment,
payment authorization form
journal sale form

xoBpn oTj o
xnBw o
narrative form = report form xnAq o
Du Pont formula
SBQj o
(Ko oM) oM LwBd o
option spread, order ticket

interest formulas
sale on experiment

zBpC xo
closed out, forced sale
nBL]A xo
nBLTA RnB o pA xo
credit-card sales
going short

distress selling

AoTwA xo
nAo A xo

jBv nAi{n j{n BTB

spot sale

218

T n xo

salable

(n e) u\A k xo

sale and repurchase
jk\ koi xo
sales uncollectible
Bxo
oj B Ao B xo

Tn xo
(nApBM nj) ow xo MB ,Tn xo

daily sale

joint product offer

sham sale

marketable

woMBve B] o

Apn xo
(A) TiBw xo
(Bw) w xo

comprehensive auditing dictionary

bearer sale, forward sale

padding expenses

heavy sale

Bq Bq
perishability
omQjBv
~d jBo k{ J jBv
abnormal spoilage

(LA) w xo
B jAoA pA o M So{ Bw xo
placing
BBpBw
o So{ M A So{ xo

surrender

downstream sale

terminable

major sale

BM gv
omQgv
frustration of contract
jAjnAo gv
jo  ,jo gv
countermand, terminate, abolish
tax burden, tax pressure

RBB (nBM) nBz

cash squeeze
k nBz
loading space
onBM MB B

value-added activity
jqA xpnA SB
economic activity
jB~T A SB
profit directed activity
BTA SB
budgeting activity
kM]jM SB
financing activity
B FU SB
publicity drive
UBLU SB
business activity
nB\U SB
transaction entry
nB] SB
service activity
UBki SB
financial activity
B SB
continuing activity
AkT SB
Ao]A BTB

k xo
actual sale
A xo , xo
public sale
xo
seasonal sale
(w) ~ xo
money-refund offer
jAj uQ MB xo
deferred-payment sale
v xo
trading down
S ApnA BB xo
resell
k{nAkoi B xo
sale
B jBL ,xo
cross sale
(tnM nApBM nj) MBT xo
by-product sale
o ~d xo
conditional sale
oz xo
RBLB nAmA ,j xo ,RBLB xo
debt factoring
mail order sale
expected sale(s)
gross revenue
gross sale
vendor

procedural (executional) activities

ApkCnj BTB ,RoY kjB\A BTB

wealth-producing activities

xo ioa nB\U BTB

business functions for the sales RBLB
jBv nAi{n j{n BTB
corrupt practices

ALUB xo
nB
TA jn xo
}BiB xo
(sB) }BiB xo
k{o
koi nB]A k{o

lease purchase vendor

seller-lessee

k nB]A ,k{o
bearer seller
(Bw) w k{o
option writer B nBTiA oM k{o
credit sale
nBLTA xo ,v xo
cash down sale, cash sale
k xo

219

k{ kMqn Swo

transport allowance

JBl JBA jBA

A JC kM jBA

bad climate allowance

UB BSB

corporate operations
operating activities,
operational activities

qo pA ZnBi jBA

out of station allowance

(eB) qo pA ZnBi jBA

field allowance

Sz q ,Sz Thw jBA

cost of living allowance

illegal acts

B o BSB
dissimilar activities
MBzo BSB
non-cash activities
ko BTB
control activities
oT BTB
nAmBow M Mo BSB
investing activities

{ jBA
position allowance, differntial bonus

nApBM jB~T A RBvw BTB

market-oriented enterprise activities

U SdU B jBA

UB BSB
UB BTB

~d cw nAk BTB

dependents allowance

product-level (sustaining) activities

meal allowance

business transaction

Am jBA
duty allowance
SnF jBA
work location bonus Ski d jBA
due allowance
no jBA
shift allowance
nB SM jBA
nAjA RoBv BjBA
duty trip allowance

LB] BAq ,BnB xAjBQ B jBA

fringe benefits
bill of quantities (bill of materials)
voucher index

jBwA BLA Swo

,U , o MB nAjBM AnA Swo
calendar
nB{pn
tariff listing
BoU kMSwo
approved list pB\ Swo ,k{kFU Swo
woMBve Swo
audit completion checklist
chart of accounts
list of accounts, chart of

BMBve Swo
BMBve Swo

accounts, accounting manual

BAnAj Swo
schedule of assets, list of assets
coding list

insufficient competent evidence

loss of chaim

B Bp ,SAo Ak
CnB k ,CnB Ak
account payee only a ko ] nj 
(o nAmA) n 
inefficiency

mortgage release of

pB jn A Swo

official list

nB\U RBA 
act and forbeatance
 oU 
BA MB B nAk kA{ Ak

wn Swo
k{ kMqn Swo

philosophy of auditing

woMBve v
mortality of asset
AnAj omQB
mortality of stock
B j] omQB
audit techniques
woMBve 
BAn  M woMBve 
computer assisted audit techniques
(CAAT)
FOB airport

Bjo J
FOB shipping point (origin)
EkL J
FOB destination
k~ J
at call
LBAk ,Gn
urgent
no ,n
allowance, additional, provision, jBA
emolument

nB B A jBA
overtime allowance, overtime pay

Bq Swo

220

Tj o
AnA o Swo

Tj o AnA o Swo
government bond calender

BTB Swo
activity inventory
B FU nAm Bow BTB Swo
listing of non-cash investment
ko
and financing activities
price list

BB S Sv ,S Swo
market price list
nApBM BS Swo
o e pA B BB Swo
free list
list

Sv ,jo Swo
schedule of calls
RBLB Swo
B BUn nj BzA jnA Swo
financial statement disclosure checklist

BzA jnA Swo

disclosure checklist (index)

kU BSLv (Swo)

priority percentages
schedule of costs

Bq Swo


LB Rn nj SiAjoQ MB

deputy manager

payable (on) demand

k~ nj SiAjoQ MB
payable at destination

(ok B) ok B B
B ,kB ,B B

representative, agent
reliability, reliable

payable in advance

jBTA MB ,BUA MB
reliability of evidence kA{ jM BUA MB
B o{nAq jM BUA MB

verifiable

reliability of financial reporting

payable in bearer Be ] nj SiAjoQ MB

encashable

SiAjoQyQ MB
(RBLYA MpBM MB ) kFU MB
k Q M kLU MB
jB Bw M kLU MB

convertible into common stock

abatable

hU MB
convertible
(kLU B) ovU MB
SMB ,jn B kFU SMB ,jM woMBve MB
verifiability
kwn
auditability woMBve SMB ,woMBve MB
keen (adj)
SMB n MB
voidable
gv MB
cancelability
jM gv MB
 SMB ,T{Aj nj SMB ,jM  MB
understandability
competence of evidence
excisable
expendable
negotiability

pB\ ,oLT ,BUA MB

loadable, executable, feasible
Ao]A MB
feasible
omQ]U ,jM ,Ao]A MB
assessable
MBpnA MB
amortizable
 TwA MB
depreciable
omQ TwA , TwA MB
competent
BA MB
competency
jM BA MB
alienable
xo B BTA MB
flexible
(omQoU) BA MB
So{ nBTiA .JBhTA M koipBM MB
callable at the option of the corporation

(LBAk) jo LB ,koipBM MB

kA{ jM L MB

reportable

valid

xnAq MB
oRBB MB
joo~ ,o~ MB
omQBTA ,B MB
B MB o .B MB

callable
recoverability

errors excepted (EE)

payable at par
payable
payable

negotiable / non negotiable

payable

merchantable

payable

xo MB ,B MB

SBpBM MB
(RBBLT{A) SzoM MB

wA xpnA M SiAjoQ MB
to bearer
Be M SiAjoQ MB
to order jo Ae M SiAjoQ MB
at sight
Sn M SiAjoQ MB
at maturity kwnow nj SiAjoQ MB

222

jqTwj
Ake B

judge

jo RB
,tnjAj ,nAj , B
nApBM B k{BU BM A kB

lower of cost or market (LCM) rule

nApBM S B k{BU BM A kB
lower of cost or market rule

vB MB

comparable

vB MB
cash ability
k{ k MB
collectable
MB
recoverable
(AoL] MB ) MB
applicability
joMnB ,jBTwA SMB
confidence jBTA ,BA ,BA SMB
nAk jBwA jBTA SMB

absolute priority rule  SA kB

JT T AU C K] M  AkB
A o ,jAj oU B{ nBT BM An jAjnAo
/j{ kBz nBi pA ABz

selectivity

parole evidence role

measurability

historical convention

reliability of records

hnBU BM kB

zq jnioM ,JBhTA SMB

opAkA SMB
opAkA SMB

rule, cost convention

objective measurability

cost convention

payability

k{BU BM kB
decision rule
o~U kB
rule
BzhM ,AnTwj ,nTwj ,kB
general rule
kB , kB
}Bi> <k{BU BM> A oM TL kB
low of cost and net
<TBpBM xpnA
realizable value rule
mould

To KB ,jo qnKB

law of probability
RBTeA B
employment act
AkhTwA B
nAjBM AnA B joQ eA B
~i yhM
private securities litigation reform act
insolvent law

(Tv{n) nBvA B
1346 J~ nAjBM AnA B

SiAjoQ SMB
predictability
MyQ SMB
convertibility
ovU SMB ,kLU SMB
generalizability
U SMB
legibility of documents jBwA BAi SMB
durability of documents jBwA Aj SMB
quantifiability
opAkA .y\w SMB
Rk kM jjw SMB
long run profitability

BSo{ (vB) tB SMB

comparability of companies
practicality
controllability

jM joMnB SMB
oT SMB
omQvB ,vB SMB

comparability

securities act of 1346

jBwA AnA k SMB

law of diminishing return

q jpBM B
B Bnj M B

liquidity of papers
liquidity of assets

public health insurance law

social security law

BT]A FU B
BnpBM B ,RnB\U B

borrowing power of securities

collectibility

commercial law (code), commercial law,

smuggler

law of merchant, trade (commercial)

smuggled

law, business law

smuggle out

jqTwj Ake B
minimum wage legislation

BAnAj k SMB
nAjBM AnA oA SMB

smuggle
smuggling

SMB
` BaB
k{ BaB
jBTwo BaB
jo BaB
(o ) BaB

223

AoTwA (nBTiA) Rnk

(B B o l BM) nBLA L
warehouse warrant (title to the goods)

o{ B

canon

o{ B
BSo{ B
BTo{ B

companies acts

borrowers note

nBkM L
A e L
bill RAoM B Tw ,kw ,JBveRn ,L
cornering the market
nApBM jo
L
pre-acquisition
~dU pA L
RAkU L ,kM L
air consignment note

admission of liability

BTo{ B
law of corporations (company act)
jurisprudence

SiB{ B
nB~dAk A ,SwAoU k B

anti-trust law

trade acceptance

nB\U (RAoM) L
jn ,xomQ ,L
xnBw L
B A xnBw L

admission
accepting order

accepting additional order

B BU o B
law of supply and demand

B BU o B
supply and demand law

acknowledgement of debt

Ak A M~ ,BK~U ,Bo ,B
act
T{Am B ,jo
labour law
nB B
legislate
kAnm B
customs law
o B
tax act, tax law
RBB B
income tax law
kCnj oM RBB B
AoA kCnj oM RBB B

clean acceptance

Iranian income tax law

incompatible

(SwnjB xomQ) SwnjB L

occupations, incorrect acceptance

company law, law of corporations,

U BA L
accept and grant guarantee

o{ k kM L
unconditional acceptance

kM L
o{ k M L
RAoM o{ k M L

corporation tax law

clean acceptance of a bill

accommodation acceptance

{pBw L
general acceptance
 L
nAqM wM oi  L
accomodation line
conditional acceptance

oz L
TAo{ uL
acceptor
(RAoM) kL ,uL
oMC e AoM vomQ B L
accepting for honour

acceptance for honor

BTo{ RBB B
Tv BUBB B

direct taxation act, direct tax law(act)

civil code (law)

k B
illusory promise
jAjnAo M Mo B
statutory law
B
applicable law
Ao]A MB B ,mB B
VAo (vU) B ,SYAn B
law of succession
act of bankruptcy,

Tv{n B

bankruptcy, bankruptcy, collapse

(AiA) pA uQ RAoM SiAjoQ B L

RnB\U (jnAkBTwA) Bv B

acceptance supra protest (acceptence

uniform commercial code (UCC)

for honour)

title deed

acceptance of a bill
borrowing power

RAoM L
AoTwA (nBTiA) Rnk

deed of sale
parcel post receipt

SB kw ,BL
xo BL
TvQ RBBA L

224

tBwAoM eqAe KveoM jAjnAo

U o{ M nB]A jAjnAo

(Ao]A) nAjA Rnk

administrative ability

(Ao]A) nAjA Rnk

kM (o A) SiAjoQ Rnk

hire-purchase agreement

koi nB]A jAjnAo

ability to sevice debt

lease purchase agreement

gv MB o nB]A jAjnAo

RkkM RAkU SiAjoQ Rnk

long term solvency

noncancelable lease agreement

SvMnj Tz nB]A jAjnAo

(kM) j SiAjoQ Rnk

solvability, solvency

chartered party agreement

B kCnj ~dU Rnk

Tz BU jo Ao ,Tz nB]A jAjnAo

,BpBTA ,jo Ao SvMnj ,BQA B
charter
nB]A
head lease
A nB]A jAjnAo
charter party
SvMnj nB]A jAjnAo
executory contract
Ao]A jAjnAo
B ~U , BnA jAjnAo

property(s) earning power

final settlement

constant purchasing power

composition

productive power

purchase power, purchasing power

RBki BB koi nj BAU ,koi Rnk

purchasing power

SMBY koi Rnk

AnBL BM AU , BnA jAjnAo

agreement, deed of arrangement

koi Rnk
general purchasing power

nBTiA vU nj BnA jAjnAo

composition in voluntary settlement

SiBw  pA jAjnAo
construction-type contracts
employment agreeement

AkhTwA jAjnAo
oTz jBTwA jAjnAo

joint use agreement

o~ nBLTA jAjnAo

consumer credit agreement

(BQBBQ) MBT nBLTA jAjnAo

swap credit agreement

Bw Bv A jAjnAo
annuity agreement (or contract)
exclusive contract
repurchase agreement
voidable contract

nB~dA jAjnAo
koipBM jAjnAo
k{BM jAjnAo
oBh kM jAjnAo

hold-harmless agreement

pA knj tBwAoM eqAe KveoM jAjnAo

contract on cost plus fee
k{ BU BM

kU Rnk
koi Rnk

Q koi Rnk
general purchasing power of money
voting power

jEn Rnk
xo Rnk
financial strength
B Rnk
niche
pBTA T{Aj ,l Rnk
power of a test
pC Rnk
jo Ajnk ,TvAj An qa nk
placing power

appreciate
numerical value

 nk
absolute value
 xpnA , nk
oldness of asset, age of asset AnAj Sk
prima facie evidence
oB Ao
arrangement
~U nAo
AnBBTvM BM ~U nAo
arrangement with creditors
agreement,

jAjnAo ,LT AU ,nAo

covenant, contract, treaty, charter

nB]A jAjnAo
lease agreement (contract)

] SiAjoQ TiAkA oiFU M Mo jAjnAo

engagement letter (letter

woMBve jAjnAo

225

BBM k{ BU S
Kve oM jAjnAo

of engagement)

B BM k{ BU S Kve oM jAjnAo
SMBY eqAe

letter of engagement

woMBve jAjnAo
woMBve jAjnAo
royalty agreement
pBTAe jAjnAo
jnBLTA RBki jAjnAo

cost-plus fixed fee contract

professional engagement

long term contract

attestation engagement

naked contract

service agreement

Ski jAjnAo
margin agreement
nBLTA koi jAjnAo
equity contract, stock
Bw koi jAjnAo
~i jAjnAo

insurance contract

private contract, private agreement

agreement

RkkM jAjnAo
price contract
}hz S M jAjnAo
(
UM) ATzQ M jAjnAo
M jAjnAo
term life insurance
o M jAjnAo
B
U So{ Bo{ M jAjnAo
partnership agreement, joint venture

k{
U kCnj jAjnAo
guaranteed income contract

(nBBQ) Ao] xAjBQ jAjnAo

bonus-penalty contract

offshore contract

nz pA ZnBi nj jAjnAo

nz iAj nj jAjnAo
sub-contract
j Swj jAjnAo
brokers contract (Ae) j jAjnAo
bilateral contract
LB] j jAjnAo
hypothecation agreement
n jAjnAo
annual contract
Bw jAjnAo
ad referendum
o{ jAjnAo
implied contract JTo B jAjnAo
irrevocable contract
gv MB o jAjnAo
Bv A xo jAjnAo
onshore contract

agreement to sellby installment

w nAmS jAjnAo
advance pricing agreement
labour agreement (contract)

nB jAjnAo
knj B BM k{BU BM oM TL jAjnAo
cost plus contract
jw
knj B BM k{BU BM oM TL jAjnAo
contract on a cost plus fee basiseqAe
MBT jAjnAo

B BQBBQ jAjnAo
goods clearing agreement

oTzM RBB AM y{Q jAjnAo

excess cover treaty
contract

BQ ,jAjnAo
k ,AU ,BQ ,jAjnAo

contract, agreement

(BTiBw) nBBQ jAjnAo

construction contract
financing agreement

B FU jAjnAo
~d B FU jAjnAo

product financing arrangement

nB\U BTA ,nB\U jAjnAo

trade agreement, trade contract

nCBp jAjnAo ,dU jAjnAo

onerous contracts

oz KoU jAjnAo

contingent merger contract

(oUBU B BQBBQ B) ~U jAjnAo

clearing agreement

mutual agreement (contract)

secret agreement

Bod jAjnAo
] SiAjoQ TiAkA oiFU M Mo jAjnAo

deferred consideration agreement

nB~dA pU jAjnAo
sole distribution contract
contract in set form
audit engagement

OU jAjnAo
nB] jAjnAo

226

nB\U keA pA Tv

B RBB M Mo jAjnAo

explicit contracts

co BjAjnAo
terminated contracts k{gv BjAjnAo
unilateral contract
o jAjnAo
quota-share treaty
kMw nAo
nAk pA {B vn o nj To nAo
exchange exposure (foreign
]nBi Q
exchange exposure; currency exposure)

B
RBB M Mo jAjnAo
double taxation agreement
wage agreement

jq jAjnAo
SnBz jAjnAo
joint contract (agreement) oTz jAjnAo
contingent agreement,
oz jAjnAo

deed of partnership

conditional agreement

scrap generated

k{ kU Ao
scrapped
k{ Ao
oM kM o AnA ,vdAo
passive bond

So{ koi nj oz jAjnAo

earn-out agreement (contingent
contract)

nB  S tBwAoM  jAjnAo

iAj o
A ,jAj SBA ,jAj A ,jAj o
lender
kj A ,kj o
short-term debt,
Rk BU o

lump sum contract

short-term borrowing

fixed price contract

internal debt
loan

BTiBw  jAjnAo

fixed price construction contract

 BT tBwA oM jAjnAo , jAjnAo

borrower

koA ,koo
national debt
Sj kM , o
internal national debt
iAj o
public net income
}Bi o
jo M Tj jB kM , o
public debt = national debt

k{
 jAjnAo
expired agreement, agreement expired

BBU ,BTA ,jAjnAo

engagement letter, agreement

w pnA jBL ,pnA UC fo jAjnAo

forward exchange contract

quarantine

o
circumstantial
(Ao B) o
installment, annuity
v
 Bv Bv A ,uU nj BM v

kB jAjnAo
BnB M Bw koi nBTiA oM nAmA jAjnAo

deferred annuity

qualified stock option

perpetual annuity

loan agreement

oAAjB v
rent of an annuity
oAAjB v
verification section
MpBM Sv
section, segment, department(yhM)Sv
partially (part) paid
k{ SiAjoQ Sv
portion
(w) Sv
auditee
kwn jn Sv
T BTv
industry segments, industrial segments

nB\U keA pA Tv
segment of an enterprise (business)

kC A fo jAjnAo
forward-rate agreement
agency agreement

A jAjnAo
credit agreement
(nBLTA) A jAjnAo
(BQBBQ) MBT A jAjnAo
swap loan agreement

Bv A BjAjnAo
installment contract
BjAjnAo ,BTiBw RkkM BjAjnAo
nBBQ
long term construction contracts
purchasing contracts

koi BjAjnAo
speculative contracts pBMTw BjAjnAo
futures (futures contracts w BjAjnAo

LBAk S
,(tnM nj) wA S

227

kMTwj ,jo n] ,n] , ,v

customs territory

o o
accounting regulations
nAkMBve kA
rules of origin
EkL kA
regulations, rules
RAno ,kA
ground rules
(JTB) T{B kA
foreign exchange rules
pnA ovU A
tort law
o]L{ A
labour legislations
onB A
income tax acts
kCnj oM RBB A
written law
A
laws and regulations
RAno A
trade regulation laws RnB\U RAno A

(oC) RAno A
applicable laws and regulations

kMTwj ,jo n] ,n] , ,v

sort, sorting
business purpose
purpose

default by subscribers
audit failure

woMBve n~
defult in payments
BSiAjoQ nj n~
Sv{ ,U k ,BwnB ,AUB ,n~
failure

RAkU B\A nj BU ,kpn n~

default
allocation of SA cw

SiAjoQ jp
B{ jAjnAo ,B{
open contract
B
primary agreement,
(A jAjnAo ) B

nBMnj A RB

preliminary judgment about materiality

anticipation warrant
parol

nB\U k~
T{Aj k~
BvomQ (SiAjoQ) n~

SA cw nBMnj A RB

preliminary judgment about materiality

BoM Aoe RB

objective professional judgement

written promise

~~hU Aoe RB

parole agreement

(B{ jAjnAo ) B
fiduciary
joPw ,SBA ,kT ,A ,
last sale
B oiC S
option price
Bw koi nBTiA S
arbitaray price
nBTiA S
jo nAmS ,Q xpnA ,S

professional judgement

T ,e ,nAj ,RB

judgement
RB qB] TeAnM  ) jnAkBTwA RB
interchangeable part
/(k{ j]
B BAk] RB
completely knocked down (CKD)

price, value

(|Bi n
M) BMBve SLY 

hnBU jn xpnA .S

historical input price

standard price

jnAkBTwA S
keA o xo jnAkBTwA S

unit standard selling price

standard material price jA jnAkBTwA

S
keA o jnAkBTwA S

standard unit price (cost)

nAjBM AnA wA S
par value of securities

LBAk S ,(tnM nj) wA S

call price
(koipBM Bp nj w)

cut off the entry

wage interruption

jqTwj 
,oMB yBpC ,RB SLY jo  ,
cut off
Bp  U
interrupt jo  nBaj ,Thv ,jo 
pension lapse
oTv 
RB ,RB 

stoppage of trade
cost cutting

q 
k 
monetary item
Q
sales territory
(xo eB) xo o
spare part

228

kk yB An k{U S

Bw wA S

par value of shares

cost, insurance, freight and exchange

Bw wA S
original cost
A BM ,A S
first price, orginal price
A S
excess price
S B A ,B A S
issue price
k{A S
quoted price, posted price k{ A S
nApBM nj k{ A S

variation

quoted market price

short price

q B{  B k{A S
landed price /j{ hU e ,onBM
monopoly price
nB~dA S
flexible price
omQBA S
original selling price
xo A S
lasting price
AjBM S
market price
nApBM S
AM nApBM S

xo keA o A]jM S

budgeted unit selling price

keA o ]jM S
budgetd unit price
indexless price

}iB{ M S
pnA RAoU e q ,M ,S

( ) BQ S
omQS
subscription price
v omQ S
net back price
ZnBh ov pA uQ S
offer price
jBzQ S
B B nAjBM AnA koi AoM jBzQ S
price taker

bid price

(SwAinj) jBzQ S
bid asked prices

international market price

k{ o S ,jBzQ S
asked (or ask) price
stablized price

k{ SLXU S
() B~ nB\U S

fair-trade price

nj BBQ nj nApBM S
ending market price

xo k nApBM S
wholesale market price
market price per share

o AnA ~dU S
acquisition price of bonds
delivered price

nkM BU dU S
price ex works
BinB dU S
BU e q B A M Tz dU S
k~ BU M Be Ao SiAjoQ ,k~
cost and freight (C & F)
FAS price

 w dU S
settle (or settlement) price
~U S
guaranteed price
k{
U S
k{SBe BT B
,
U S

w o nApBM S
callable price
koipBM S
uptick
oUBM S
ex dividend price
Bw jw kM S
market-based price
nApBM BQ oM S
B q Kve oM S
marginal cost price

Bw (xo) koi nBTiA oM S

option premium
planned price

(A]jM) ABoM S
keA o koi ABoM S

planned unit purchase price

price support

keA o xo ABoM S

o tBwAoM k{U S ,jBU S

equilibrium price
B BU
kk yB An k{U S

planned unit sale price

do not reduce (DNR)

price making

EkL nkM BU e q M S
fas, free along side

kMS

229

k~ nkM BU e Ao M ,B S

competitive price

TMB n S
forward price
w S
share price
w S
(To U jw B{) w S

k{ BU S

cost price

k{ BU S
cost carrying amount BTA k{ BU S
Tn xo B BTA k{ BU S
deferred cost of goods sold

cum dividend

nB] k{ BU S

e q BM B S ,A,kA,w S
cost and freight (C&F)
invoice price

historical costcurrent cost

asset cost

Bw S
w S

cost of work in progress

cost insurance and freight price (ClF)

price cutting

{ S
just price
jB S
justified price
 S ,jB S
fair (price- value)
jB S
SwA jBC k{o  T ) k{ o S
asking price
(k{oM An B
nAjBM AnA o S
public offering price
ask price
selling price

SiBw eo nj nB k{ BU S
cost of work in process

(o) BY ~d k{ BU S
secondary product cost
product cost unit

actual cost price

A k{ BU S
U o k{ BU S
nApBM S B k{ BU S

cost or market value

oT Ak o nApBM S B k{ BU S

cost or market price whichever is lower

standard selling price

agreement price

forced-sale value

stop price

production sales price

put price

AqA xo S
RAkU xo S
listed selling price Swo L xo S
keA o xo S

kU keA k{ BU S
kU keA k{ BU S

production unit cost

cost per ton

B k o S
{ok S
xo S
jnAkBTwA xo S

wholesale price

AnAj k{ BU S
U Bo] nj nB k{ BU S

fixed selling price

going price

selling price per unit, unit selling price

seasonal price

~ S
u\A S
e Ao B BM B S

on spot price, spot price

current market price (value)

pure price, net price
purchase price

cost and freight (C&F) price

e M q B BM B S
cost, insurance, fright (C.l.F) price

(kU d) EkL nj dU o{ M B S

FOB price

k~ nkM BU e Ao M ,B S

cost, insurance and freight (CIF)

k{AU S
 U S
(tnM nj) SMBY S
xo SMBY S
nB] S
nApBM (pn) nB] S
}Bi S
koi S
jnAkBTwA koi S

price standard purchase

initial purchase price

A koi S
~dU k{ BU BM ,koi S

acquisition cost, cost of acquisition

cash buying price
proper price

k koi S
( A) Swnj S

230

B j] nAmS

p k KveoM nAmS
weighted average pricing

jnC BQ xo n M An B S

jnC BQ xo n
M An B S
mark-down

Tv q KveoM nAmS

direct cost pricing

k~ nkM BU Ao B S

cost and freight (CFR)

Bow jpBM BL oM nAmS

pricing based on return on capital

floor price

 S
pB BT ,(BQ) oT S
k{
U B k{oT S

low price

o
jn fo jpBM BL oM nAmS
target rate of return pricing

kLU k{ BU BM BL oM nAmS

administered price
pricing, costing

nAmS
AoC nAmS
iAj RBTA nBTiA nAmS

conversion cost pricing

predatory pricing

nj dU k BM B xo BL oM nAmS
FOB pricing
EkL
oT Bq  BL oM nAmS

arbitrary transfer pricing

cyclical pricing

marginal cost pricing

knj B BM oT q BL oM nAmS
variable cost-plus pricing
jw
collusive pricing
k{BLU nAmS
iAj RBTA AU nAmS
negotiated transfer pricing

B o AoM SMBY nAmS

product-line pricing

~d ka nAmS
multiple-product pricing
maximum pricing

oX Ake nAmS

RBki nAmS

public utility pricing

intercompany pricing

iAj nAmS
qCSMB n nAmS

penetration pricing

Bop nAmS
(Ao]A MB ) nAmS

practical pricing
marking quotation

cost plus transfer pricing

iAj RBTA nAmS

inter company transfer pricing
transfer pricing iAj RBTA nAmS
ka Kve oM iAj RBTA nAmS
cost-plus transfer pricing
B A knj
BM BL oM iAj RBTA nAmS
transfer pricing based on cost
k{BU
S BL oM iAj RBTA nAmS
on cost transfer pricing
k{ BU
nApBM S BL oM iAj RBTA nAmS
market-based transfer pricing

competition oriented pricing

price

nAjA nAmS
(iAj) RBTA nAm S

bond pricing

o AnA nAmS
B BU Ao{ M ]U BM nAmS

demand oriented pricing

koi nT B oiC tBwAoM nAmS

last invoice pricing

jp Ba tBwA oM nAmS
jo nAmS

,nAmS
A nAmS
j] nAmS

keyston pricing, pricing on bargain

inventory costing, inventory pricing

B BM k{BU S tBwA oM nAmS

cost-plus pricing
jw A M knj
ful cost pricing q  tBwAoM nAmS
q  tBwAoM nAmS

inventory pricing

pricing full cost

zone pricing

B j] nAmS

(S
) SiA S

231

kz nAmS

unquoted

kz nAmS
(oX Ake) q B S

maximum price, highest price

base price

BQ S ,BL S
jAjnAo nj Znk S ,jAjnAo nj oT S
escalation price
xo jAjnAo B koi
limit price
() jkd S
keA k{ BU ~d S
unit cost per production
fair trade price

nB\U oz S
target price, optimum price J S
exercise price (strike price) B S
firm quote
 S
S ,Sv nj Znk S
list price, catalog price
material price

jA S
equilibrum price
(jBU) pA S
anticipated price
nB
TA jn S
agreed price
AU jn S
knock out price
(ApnA nBvM) qaB S
price relative
Lv S
final price
B S
actual price, real price
A S
price per ticket
M o S
price per unit, unit price
keA o S
parity price
Bv B kB S
steady price
SiA S
flat price
(S ) SiA S

machine utilization

{B joM nB
worksheet
oMnB
lead schedule
A oMnB
planning memorandum qnBoM oMnB
consolidation working paper U oMnB
tally sheet
nAkMBve oMnB
audit working paper
woMBve oMnB
carry-forward working paper Aj oMnB
BMBve kMo oMnB

cabotage

grouping sheet, grouping working paper

manufacturing efficiency

RBLwBd oMnB
computational working paper
comparison schedule

AvB oMnB
woMBve RB oMnB

points forward, next audit notes

woMBve k RB oMnB

rBUMB
entrepreneur
oCnB
efficient
AnB ,kCnB
apprentice
joB{ ,pCnB
volume efficiency
\e CnB
o~ M MAn ,BM BkAn AnAj ,CnB
efficiency
(jBTw jAj) ~d
(BkAn) CnB
efficiency, performance

SiBw CnB
weak efficiency
 CnB
operating efficiency
(oY) CnB
absolute efficiency
 CnB
ideal efficiency
J CnB
jB~T A ]U CnB
efficiency and economy

findings write-up sheet

work completed

U toMBve wU  B oMnB
j{
purchasing officer
pAjoQnB
inventory card
nBLA RnB
idle times card
nBM RB A RnB
Apn nB RB A RnB

mandatory labour, forced

working trial balance

daily time card

(AonB ) nB RB A RnB

labour, compulsory labour

major work

A nB
B A nB
overtime work
nB B A nB
additional work, extra work
B A nB
labour incurred
k{ B\A nB
k{A k{ B\A nB
labour excess, excess labour

time labor cards, labor time card

certified work completed

job time card

economy

commercial card
debit card

nB RB A RnB
BnpBM RnB
nBkM RnB

TBBUA nB
nBL]A nB

zhMoYA AnB
labour oriented
(J cT M) oM nB
application
BSwAinj ,B BU ,joMnB

233

BB oMjq onB

) Bp KveoM TiAjoQ qTwj ,TBw nB

timework
(k{kU ~d
straight time work
Tv TBw nB
adjuster
(M nj) RnBvi tB{nB
specialist expert
}~hT ,tB{nB
B qnBoM }~hT B tB{nB
certified financial planner (CFP)

q] nB ,o nB ,Ao nB

minor work

Tvo nB

oAj Bq dU q\U (oM) RnB

departmental expense analysis sheet

JB n
e RnB
check-in, time card, check-out card

,n
e RnB ,SBw Zoi RnB
clock card
Zoi jn RnB
skilled work, expert work
~~hU nB
ticker-card
BAn RnB
time card (clock card)
SBw RnB
xnBw nB{ RnB ,nB nB{ RnB

on cost labor (work), indirect labor

job sheet

task master, employer

BonB
(w) ~ nB
labor = labour
jqTwj q ,onB ,nB
personnel, staff, workers
BnB
(]nBi BnB ) ZnBi LU BnB

promotional work

expatriates

ownership card

seasonal work

factory clerical staff

BinB oTj BnB

nz oz BnB

civil and military personnel

active workshop

oAj Bq dU q\U (oM) RnB

B BnB
a BnB
AnB]A onB
k AonB
nBM onB

small workshop
borrowed labor
blue collar workers

disengaged worker, unemployed worker

~ nBM onB
dis-easonal unemployed worker
key worker
labour piracy

A onB ,(oY) BQ onB

BM n onB
jqTwj Sv nj n onB

fictitious worker on payroll

unskilled worker

oBo onB
T onB ,~ onB

seasonal worker, casual worker

skilled worker
monthly wages worker

nBjBTwA ,oB onB

BB oMjq onB

zU nB
(nBLA nj) B j] RnB ,B{o RnB

bin card (store card)

kCnj RAnv RnB

income deductions card

SB RnB
full-time work
S BU nB
payroll card
e RB~hz RnB
material ledger card
jA RnB
BinB nBMow Bq dU q\U BUnB
expense analysis sheet
ledger cards

oUBj ({B) BUnB

job order sheet
xnBw q RnB
labour cost card
nB q RnB
loose leaf
jApC AnA B RnB
multi-shift work
TMka nB
factory
nB\U q Ao ,BinB
me xn pA k jBTwA BBinB
(just in time) plants = JIT
nAjnBLA
abnormality
kB i nB
illegality
B i nB
manual labor (work)
Twj nB
double shift working
nB SM j nB
day labor, day work
jqpn nB
time work
Bp nB
overwork
ke pA jBp nB
precarious employment
nCBp nB

234

fo TwB

sale commission

xo jqnB
Bw jAj o M Mo jqnB

Tv onB

direct worker

lending at a premium

Tv onB
dismissed worker
Ski pA ~ onB
S onB ,S onB

front-end fee

part-time worker, casual worker

A jqnB
tnM nj nAqnB Ae ,jqnB

oB onB

brokerage commission, brokerage fee

semi skilled labor (worker)

task work

one shift worker

M e M BTeA Bq SMBM  jqnB

loading for contingencies
j{ B A
A]jM Tv nB

bill broker discount broker, bill dealer

budgeted direct labor (work)

broker, dealer, tout, trader

TM onB
RAoM B Tw j ,Aqi AnA nAqnB

wA ,j ,tnM o]BU ,tnM nAqnB

direct labor

Tv jqTwj ,Tv nB

UBk nB
clerk, employee
knB
discharged employee
]AoiA knB
weekly paid staff T oMe AknB
BM bw AknB
preliminary work

high level staff, heavy level staff

ledger clerk

oTj SLY knB

civil servant
Sj knB
double shift employee nB SM j knB
fictitious employee (TiBw) n knB
poorly paid clerk
e knB
customs officer o B ,o knB
skilled employee
oB knB
pB\ knB

nAjBM AnA nAqnB ,tnM nAqnB

securities broker
purchasing agent

koi nAqnB
nAmBow nAqnB

investment broker
contrabroker

JBve o nAqnB

nAkoi So{ B BpBw ,Ko ,B ,nAqnB
factor
RBLB
sales agent
xo nAqnB
commission broker
oMv nAqnB
independent broker
Tv nAqnB
correspondent
kB ,nAqnB
wA ,nAqnB ,kB ,nAqnB
agent, correspondent, broker,
underwriter, jobber

certifing employee, certified employee

semi official employee

wn knB
productive work (labor)
k nB
incomplete work
BUB nB
shiftwork
nBSM nB
mid-day work
pn nB
RB ioa pA ZnBi BnB
out-cycle work
eight-hour work
one shift work
businessman
declining rate

TBw Sz nB
TM nB
o]BU ,BnpBM ,KwB
fo TwB

k{ A nB
certified work, work certified
bank charge

BM q ,BM jqnB
xomQ jqnB
BM nj nBLTA JBve jqnB

acceptance commission
commitment fee
facility fee

eqAe ,jqnB
Ae ,v ,j e ,jqnB

commission
freight commission

e jqnB
j e ,j jqnB ,koi jqnB

purchasing commission

235

k{ nBLA ke pA yM B

TA ,nB\TAB ,jA ,u] ,B

specialized goods

B~TiA B
evaluated goods
k{ MBpnA B
goods out ward
BwnA B
qo oTj pA BwnA B

TA ,nB\TAB ,jA ,u] ,B

goods, material, article, commodity

Aoj Swj nj B
goods in hand of others

shipment from home office

(nAqnB B) kB jq B

goods out on sale

goods in hand of agent

goods out on return

taxable supply

xo AoM BwnA B

TzoM BwnA B
shipment to branch, L{ M BwnA B
goods sent to branch

k{ BU S M L{ M BwnA B
goods sent to branch at cost price

xo S M L{ M BwnA B
goods sent to branch at selling price

kB M BwnA B

RBB z RBki B
goods and services
RBki BB
/j{ AnA M  UBki B BB
public good
goods on consignment,
consignment goods
exclusive goods
overdue (goods)

goods out with agent

standardized goods

k{ jnAkBTwA B
original goods
L A B
economic good
jB~T A B
consignment outward BwnA BA B
consignment inward(s) TBnj BA B
accumulated goods (stock) T{BLA B
measured goods
k{ opAkA B
durable goods, hard goods
AjBM B
o~ AjBM B
consumer durable goods

BA BB

nB~dA BB
kz dU (BB )
o nBTiA nj BB

goods in custody of the customs

afloats

An nj BB
o nBLA nj k{ jnAq o BB

bonded goods
job lot

keA A M ,B BB
wet goods
B BB
goods in free circulation,
pB\ BB
authorized goods

o nA e z BB
customable goods

moderate priced goods S BM B

B jBA ,k{ jAj SzoM B

return of goods, goods returned

o~ BB
consumer goods, consumption goods
fashion goods

BoTz pA TzoM B
goods returned by customers

complementary products

Bk{o M TzoM B
goods returned to sellers

 B ,kz kMTvM B
bulk cargo, bulk goods
staple goods
improved goods

no nBvM B
TB jLM B
k{ nBLA ke pA yM B

overstocked goods

(k) pn MB BB

BB

o d nj j] BB
goods lying in the customs
flotsam

Tz nj jni JC B
goods damaged by water
kkMC B
damaged goods
kj KwC B
xo AoM jBC B
goods available for sale
goods on sale

xo jBC B

236

k B

capital goods

ABow B
producer(s) capital
ABow B
fixed capital goods
SMBY ABow B
prompt delivery goods dAow B
ordered goods
k{ xnBw B
export goods
UAnjB B
spoiled goods
k{ B B
confiscated goods
L B
transit goods (SqAoU B ) nL B
incomplete goods
Bo B
unauthorized goods
pB\o B
perishable goods (stock) k{kwB B
marketable goods nApBM M o MB B
smuggled goods
BaB B
high priced goods
S Ao B
k ,SABM ,A jA ,jB B
material
fashionable goods
abandoned goods

AkT B
oT B
Aoj M T B

k{ M B

insured goods

k{ M B
merchandise in transit
An M B
consumer brand
o~oQ B
certified stock
k{kFU B
merchandise
B j] ,nB\U B
prestigious goods nAjRo{ \U B
luxury article
(u) \U B
(k{ e) dU B
delivered goods

 nB\U B ,(o pA) kz }ioU B

kz SiAjoQ C o e
uncleard goods
business goods

kU B
B =) d ,Tz BM k{ e B
shipment (=consignment)
(BwnA
salvaged goods TBpBM kj RnBvi B
goods in process
SiBw Bo] nj B
work in progress
SiBw Bo] nj B
(work in process; WIP)

j ]nj B

goods belonging to others

second class goods, second-rate goods

permissible goods

good afloat

goods charged with customs duty

in transit goods, goods in transit

merit bad

goods in progress

pB\ B
o nA z B

o
B
unclaimed goods
kz LB B
equivalent goods
jB B
duty free goods
o pA B B
exempt supply
RBB pA B B
distress merchandise (JAoi) J B
merit good
k B
complementary goods
B
(k ) B
prohibited article, prohibited goods
stock on hand
common goods
easy commodity
cash commodity

j] B
pB jn B
JoB B
k B

An nj B
An nj B
SiBw kCo nj B
qo pA TBnj B

goods received from home office,

shipments from center
used merchandise
first order goods

j Swj B
Ajn B
first preferred stock

goods received, goods inward

kwn B
(omQSMB n) TMB n B
o~ jp B
xo jBC k{ TiBw B

competitive goods
soft goods

finished goods ready for sale

k{ U B ,k{ TiBw B
finished goods, completed gooods

237

UBB k

xpnA Aj yB
permanent diminution in value

nAmBow xpnA nj Aj yB

permanent decline in value of

B ~d .B B

final product

B ~d .B B
partly finished goods, semiTiBw B
finished goods
import goods

investment
permanent decline z Aj yB
kB pA Tv BTA ,(xpnA) jAj yB
jw JBve M B q JBve M AnAj JBve
write down
Bp
BM jqnB Bq jAj yB

imported goods

AwA B
intermediate goods (product)
physical commodity

decrease in working capital

A B
s B
special cargo
s d ,s B
complete
jo B ,} kM ,B
completeness  jL ,SBU ,jM B
pU Ao\ ,(RnB\U) pU BB

impairment

trade channel

bilateral netting
decrease in assets

BAnAj yB
xjo nj Bow nj yB

xpnA yB ,Bow nj yB

wn fo kk{ yB
severe devaluation wn fo kk{ yB
minus tick
S yB
break in share price
Bw S yB
deflation
jn ,BS yB
inventory liquidation BQ j] yB
AnAj xpnA nj S yB

specialty goods

server devaluation

UAjnA B
(nz pA ZnBi pA) jnA B

B BwnpBM k{ AkkB
nomination of inspectors

Aok k{ AkkB
nomination of directors
null and void

oYAM , B
obligatory decrease ofBow nBL]A yB
capital, oblicatory event

temporal write down of asset

average down
decrement

koi S B yB
BL M SLv yB
]jM BAn ,]jM `MBT

Bow nBTiA yB

voluntary decrease of capital
decline

xpnA yB
T{BLA xpnA yB

budget manual, budget format, budget

accumulated impairment losses

instruction

Q keA M SLv nz Q xpnA yB

exchange depreciation B o nz
RkBU nj AnAj xpnA yB

accountants index

nAkMBve BMBT
TvQ k
accounting code
nAkMBve k
accounts code
JBve nB{ ,JBve k
obscure
TiBw nBU oU ,jo nk
(SB ) { SB k
postal code

activity code

tax code

xpnA kkBp ,xpnA yB

impairment of value

w xpnA yB
devaluation of share, dilution

commodity code
coding

temporary diminution in value

B k
jo k ,nAmnB{ ,nAqk
UBB k

jo Tv xpnA yB

depreciation, amortization
narrowing the spread

jw {Be yB

MC  Bw ,jo e Tz BM ,Tz

238

nAo
C nj So{  AL M Mo k

deduction at source

(RBB) L nj ov
discount on stock, share
Bw ov

nAo C nj So{  AL M Mo k

enterprise standard industrial
/jo

discount, stock (shares) discount

classification (ESIC)

share discount

hire, rent

Bw ov
B A ov
o AnA o ov

over-and-short

bond discount and premium

trade gap

nB\U ov
Bow ov
B jL ,B ov

capital deficit

shortage of goods, stock deficiency

(yB ) jL ,]jM ov ,ov

shortage, decrease, deficit, short

Bp ,jL ,ov
deficit, shortage

freight inward

inventory shrink

j] ov
B j] ov
k B A ov

shortage of stock
cash over and short

cash deficit, cash shortage

withholdings
salary deductions,

k ] ov
U RAnv
e RAnv

deductions made of salary

payroll deductions

jqTwj e RAnv

deductions made of wages jqTwj RAnv

employees deductions

knB RAnv
tax deductions
UBB nv
BnB kCnj M Mo nv
deductions from earning of employees

An C k B
A An kw SzQ  v
RAoM Bo pA o ,kB SB
accommodation party
{pBw
/jnAj koM hwBQ Sv  v
accountable person
flag of convenience

o aoQ BM Tz
nBM Tz
MC  Bw ,jo e Tz BM ,Tz

cargo ship, freighter

ship, vessel

(nB]A) Ao
on hire
(AnB]A) AAo
,oMnBM  w B Tz  SMBM Ao
demurrage
hU B onBM jooj Bp
fright charge
nBM Ao
fright
e Ao
truck charge
B BM e Ao
freight outward
]oi M e Ao
haulage
B e Ao
freight on shipments Rd e Ao
dU q ,jn e Ao
return freight

SzoM Ao
recession
i jn ,jBv
kU SvzuQ SA ,i jn ,jBv
BT{A RnB\U
depression, recession, recession
free riding

nAmBow kM jw Kv
jw ~dU ,jw Kv
business
BnpBM ,RnB\U ,nB Kv
mail order business ALUB nB Kv
discount, deficit, shortage
ov
kM hU , o AnA ov
profit making

debt discount
trade deficit

BnpBM ov
deep discount
o AnA jBp nBvM ov
budget deficit
]jM ov
budgetary slack
]jM ov
under-paid
SiAjoQ ov
reduction
yB ,qU ,U ,ov
stamp shortage
oLU ov
under applied
Jm] ov
underapplied burden
nBMow Jm] ov
nBMow (q) Jm] ov
under-applied overhead

239

jB~T
A 

total capital

Bow 
Tn nBM Bow 

delivery carrier

ke Tz
jnBnj ,AoTz .onBM ,AoTz

total capital employed

shipping, navigation

capital sum

liner trade

Bow L 
password pawn
qn wA ,qn 
estimated total cost
hU q 
turn-key
Swj nj k
all-figures
B nA 
non significant
ko ,oYA
nB
TA ke pA oT ,oUSA

nB\U
AoTz
Roll On / Roll Off vessel
n Tz
(RO/RO vessel)
shipbuilding

deficiency, shortage shorts

pBwTz
feeder vessel
BwnSiw Tz
named vessel
}hz Tz
tanker
yT Tz
skimming
k Bjn pA Tn y
elasticity of income kCnj (BA) yz
elasticity of cost
q (BA) yz
cross elasticity of demand
B BU yz
elasticity of demand
B BU yz
elasticity of supply
o yz
elasticity o yz B B BU yz ,yz
forwarding country
kTwo nz
country of origin
B EkL nz
BTB A ,}h{ kU d B EkL nz

stock shortage

domicile (domicil)

under-absorbed overhead
dificiency, shortage, deficit, short
short of credit
under capitalization
general shortage
general shortage of

jL
nBLTA jL
Bow jL
jL
nB jL

labour, shortage of manpower

understaffing

ke Tz

BnB jL
} K ,ov ,jL

j] jL
TwB ,(Tz) jL
insolvency liquid deficiency k jL
cash shortage
k ] jL
cheap, inexpensive
ApnA ,BM
short of money, short of cash
Q 
oTB So pA oT
leakage

less than container load (LCL)

understated
under pricing
lessen

k{ jAj Bz A pA oT
jo nAmS oT
pA TwB ,jo oT
BTA S oT

minimum transfer price

least cost
aid
marriage allowance
relief
economic aid

q oT

ZAjpA 
jAkA ,BA ,
jB~T A 

wU Be nj Bnz
developing countries

Be nj Bnz ,TB wU oT Bnz

less developed country (LDC)
wU
drawing
(RAoM B Ae) kz
atonement
ABU ,j ,nB
sufficiency
jM B ,SB
~U nF ,AA A ,
equity receiver
defrauder

nAjoM
fraud
KU ,nAjoL
teeming and lading
jo  M 
bonus pool
xAjBQ 
total contribution
jw {Be 
Bw  So{ k{nA Aok TBnj 

directors remuneration (directors

emoluments)

nAkMBve nB AM T

240

kzhM ,jo BA ,M 

slow moving

xjo 
understatement of liability kM B
understatement of costs Bq B
short weight
zi p ,p
quantified

scarcity
MB
nAkMBve AM BjnAkBTwA T
international accounting standards

kzhM ,jo BA ,M 

grant = grant in aid

AnAj M Mo M 
grant related to asset

kCnj M Mo M 
grant related to income
grant in aid,

qranting aid, bounty, grant grant

committee (IASC)

AB bo Ao]A M 

nAkMBve nB AM T
international coordination committee
for the accounting profession (ICCAP)
audit committee

woMBve T
nAkMBve Bn T

committee on

contribution in aid of construction

unemployment benefit

nBM 
nAkMBve  ,(q] nAkMBve) nAkMBve 

minor accountant, (auditor/ accountant)

assistant

accounting procedures (CAP)

junior auditor

managment committee

food subsidy

Sok T
Tj nAkMBve T

national

oz M 

committee on government accounting

government assistance, government aid

nAkMBve BjnAkBTwA Ao]A T

accounting standards executive

toMBve
nBMnAi 
Sj 
M  ,Tj 

government grant

committee

}Bi jw pA jo 

woMBve BjnAkBTwA Ao]A T

auditing standards executive

deductions from net income

reduce

jAj yB ,jo 

}BiB kCnj pA Bq jo 

committee

woMBve Ao]A T

deduction from gross income

auditing practices committee (APC)

kB 

T ,AM woMBve Ao]A T

(A) AnAkMBve AM wAnk nj SMBY

family supplement, benefits for family,

international auditing practices

grants and donations

committee (IAPC)

relief payments

nAkMBve BjnAkBTwA T
accounting standards commitee (ASC)

nAkMBve n Bv wnoM T
urgent issues task force (UITF)
budget committee

]jM T
nAkMBve nB AM T

family allowance, dependents allowance

governmental

RBBA B
jAkA B
Sj M B

grants,government grants, grants

maternity

nAjnBM SeAoTwA BA q 
birth allowance
kU q 
FU e ,jABi q 
family allowance

international committee for

labour ration subsidy

accounting cooperation (ICAC)

housing allowance

onB q 
v q 

241

BoM nB xjo oT

Aok e kU T

basic control

wBwA oT
credit control
nBLTA oT
property control account
AA oT
selective control
MBhTA oT
variance control
RBAodA oT
preventive control
knAjpBM oT
debtors control
AnBkM oT
pnA jo jkd ,pnA oM oT

Aok e kU T

remuneration committee

oU Aj T
permanent tariff committee
arbitration committe

nAj T
nAkMBve BjnAkBTwA oLAn T

accounting standards steering commitee

(ASSC)

exchange control, performance checks

koi A]jM oT

BBjA BnB~dA v
monopolies and mergers commission

budgetary control of purchase

]jM oM RnB
,]jM oT

budgetary control

BoA nAjBM AnA tnM v

securities and exchange commision
(SEC)

demand management

B BU oT
production control
kU oT
M  ) RBLwBd Tw jn ] oT
(j{ B\A toMBve w
crossfooting test
limit check

international trade commission

(~U nA nj AU) ~U v

conciliation committee (ties) commission
finder fee

jke oT
nBLA j] Aj oT

perpetual inventory control

Q AM v

internal control

iAj oT
B iAj oT

j e ,v
o nB Ae ,o ov

customs commisioner

AnA AoM AM BBpBw v

international organization for
nAjBM
securities commission (IOSCO)

financing internal control

secret commission

wage control

jqTwj oT
ledger control
 oTj oT
lateral
(LB] oT ) jn oT
face-to face control
nnjn oT
day by day control,
Apn oT

salesmans commission

over expenses (costs)

financial reporting

wastage control

RBB oT
(nB ) RB oT

job control, operaion control

UB oT
operational control, operating control
general control

oT
physical control
() oT
desk check
BoM nB xjo oT

ow
v
k{o v
committee
(T ) v
transaction committee RB v
BxnAq nj KU M kwn v
national commission on fraudulent B
quantitative, quantive

nAk , 
earmark
jAj }~hU ,jnAm nB
control, check, monitoring, test
oT
spot check
A wnoM ,C oT
moral control
iA oT
cyclic stock check
j] nAjA oT
]nBi BpnA oT
foreign exchange control

242

o ,

organization controls

BpBw BoT
nAqAShw BoT

hardware controls, manager controls

BoT
installation controls, general controls

kAo oT

process control

kAo oT
price control
S oT
B BjAkn oT ,joMnB oT
application control
complete control

B oT
 oT

detection control

z BoT
jpBM jB BoT
expense (cost) control,
q oT

quantitative control, quantity control

expenditure control

(qualitative) quality control

input-output controls

q oM RnB
,q oT

 oT ,S oT

product quality control

cost control, expense control

block method

expense control

fiscal control

controller

Bq oT
nAkMBve tnpBM ,ooT
(Tj) Sj ooT

managerial control
run to run control

government controller

materials control

seasonal

control of stocks

RB{nBw ~ k
So{ ka jBdUA TA ,wov

effective control

consortium

supervisory

tB A pe BwC ,AnAkMBve wAnk

confederation of Asian and Pacific
AnC

checks and balance

corrective controls

Accountants (CAPA)
international

AnAkMBve AM o

detective controls, transfer controls

congress of accountants (ICA)

prevention controls

ATA convention

review controls

CRC vA
k{B Tvw vA

kU  oT
BJBve o oT
B oT
Tok oT
eo M eo oT
jA oT
Bj] oT
oY oT
UnB
oT
MB oT
eA BoT
BzT A BoT

programmed

knAjpBM BoT
wnoM BoT
k{ qnBoM BoT

harmonized system convention

controls, standing data file controls

couponing

compensating controls

interest coupon

outside controls

kMo] ,kMQ
nAjBM AnA oM Q
coupon
o AnA oM fo ,Q
easy term, short term
RkBU
short and long term
Rk kM BU
covariance
uBnA
worn out asset
AnAj 
old, aged
 ,(k ) 
penalty
o] ,RApB\ ,o
quality of earnings
jw S
quality of performance
jo S
qualitative
o ,

k AoL] BoT
]nBi BoT
internal controls
iAj BoT
nAkMBve iAj BoT
intermediate accounting controls

nAkMBve iAj BoT

internal accounting controls

UB iAj BoT
internal operating controls
financial controls
accessing controls
directive controls

B (iAj) BoT
woTwj BoT
nTwj BoT


RnB\U oU BTA ,RB

Bj] q xjo
physical flow of inventory

general agreement on tariffs and

nB xjo
work turnover, labor turnover, job flow

kU nB xjo
production work flow

trade (GATT)
safe deposit (box)

kB
Bnm
jo ,jo nCjo
RBA oT nCjo

passport
collect

SiBw Bo] nj nB xjo

work in progress turnover
inventory turnover
stock turnover (ratio)

data acquisition and control

B xjo
B xjo
~d xjo

RB xjo ,SzoM ,xjo

turnover, flows
flow of payments

receivable turnover

BTiAjoQ xjo
saving turnover
pAkAuQ xjo
flow of money
Q xjo
(AnBkM) TBnj BJBve xjo

stock turnover, inventory turnover

turnover of accounts receivables

product flow, product turnover

RBLB xjo
B j] xjo ,(nBLA) j] xjo
B xjo RBj ,B j] xjo

inventory turnover (stock turnover)

gross cash flow

}BiB k xjo
k ] B xjo
labour turnover
nB o xjo
nB
TA jn k j] xjo
marginal cash flow

expected cash flow

flow of funds, fund flow

] xjo
k{ MyQ ] xjo

projected cash flow

funds flow

] Bo] ,] xjo
BBw ] xjo
ABow BSB ] xjo

annual cash flow

cash flow from investing activities

xjo RBj ,TBnj BJBve xjo

accounts receivable turnover
AnBkM
net cash flow
k ] }Bi xjo
asset turnover
,AnAj xjo
fixed assets turnover
SMBY AnAj xjo
flow of receipts
BTBnj xjo
deposit turnover
joPw xjo
capital turnover
Bow xjo
nAmBow xjo
investment turnover

RB ioa ,RB xjo

cycle of operations
sales turnover
physical flow

xo xjo
q xjo

244

k{AnA ,kU xnAq

UB BSB ] xjo

concert party

T B o
bounded
o o
n xo nqM \e M B koi ,qo
bust out
Tv{n A uPw k
financial statements
B RB{nAq

seminar

(reports, information)

circularization of debtors

appraisal report

confirmation

MBpnA xnAq
BwoMBve jnAkBTwA xnAq

auditors standard report

BnB M Mo xnAq ,AkhTwA xnAq

employment report

UB BSB ] xjo
cash flow from operating activities

yB ,nBw ,Bjo
xnBw ke pA yM To
So{ AnBkM pA kBU To

over alloting

AikFU ,kFU To

nominal quotation
S
To
offer wanted
koi S
To
gearing (capital gearing; equity A To
gearing; financial gearing leverage)

flash report

n xnAq ,eA xnAq

UBA xnAq
credit report
nBLTA xnAq
economic report
jB~T A xnAq
SiB{ xnAq ,\wBA xnAq
problem definition documentation j]
market report
nApBM xnAq
report of legal
B BwnpBM xnAq
information report

T{Am o ,(n) o
pawn, pledge, mortgage
dead pledge

inspectors, legal inspectors report,

B p o
collateralize
jnAm o
 n ,SMBY BAnAj jnAm o
blanket mortgage
()
pledgor
An ,nAmo
pledging, pledge T{Am
U ,nAmo
RBLB nAmo

inspection report

wnpBM xnAq
BM kFU ,BM xnAq
segmental reporting So{ pA zhM xnAq

pledging of receivables

(line of business reporting)

modified auditors report

BM M p\ jAj ,nAmn ,T{Am o

A M  BB ) BA BB xo AoM
hypothecation
/SwA BM jq (A o
mortgage, pledge T{Am n ,T{Am o
mortgagee, pledgee
koo
grouping
kMo
account group
JBve o
accountants group (team) AnAkMBve o
group of accounts
BMBve o
mortgage
Y ,n ,o
group
jo kMTwj ,BSo{ o
U BSo{ o

flow report

consolidated group of companies

bank report

pessimistic report

BMkM xnAq
toMBve (~U xnAq) kM xnAq

long form report, long-term report

short form report

BU { M xnAq
woMBve k{ kBU xnAq

certified audit report

analysis report

dU xnAq
RB dU xnAq

analysis report on performance

toMBve k{ kU xnAq
S nj RAoU xnAq
k{AnA ,kU xnAq

presentation report

TBnj BMBve T{Am o

assignment of accounts receivable

group companies

nB\U BkeA o
group of seven (G7)
S o

245

oz xnAq

woMBve kBU k xnAq

disclaimer report

oT  xnAq
reference and control report
performance report

kU xnAq

production report

kU xnAq
accountants report
nAkMBve xnAq
(wn nAkMBve) pB\ toMBve xnAq
certified autitors report

jo xnAq
UB xnAq

Tv toMBve xnAq

external auditors report

operating report, operational report

clean (opinion-report),

ozo xnAq

woMBve xnAq
auditing report, audit report

fairness report

iAj woMBve xnAq

cadbury report

internal audit report

corporate social reporting

L xnAq ) L woMBve xnAq

previous audit report
(woMBve
Tv woMBve xnAq

BTvA nj nMk xnAq

So{ BT]A Bv jo xnAq

control report

oT xnAq
S oT xnAq
( ) nAk oT xnAq

quality control report

independent audit report

quantity control report

headline earnings per share

woMBve BU xnAq

short form audit report
internal reporting

iAj o{nAq
financial reporting
B o{nAq
]nBi B o{nAq
external financial reporting

output report

]oi xnAq
condensed report
k{ i xnAq
cost summary report q i xnAq
(BpBwnj) iAj xnAq
internal report
chairmans report

iAj B o{nAq
internal financial reporting

w o jw jn nj |Bi xnAq

ok S un xnAq

(chairmans statement)

iAj woMBve Bw xnAq

B{nAq ,AnjB B o{nAq

interim reporting
AnjB
financial report
B xnAq
Anj B B xnAq

annual internal audit report

interim financial reporting

green reporting

monthly report

(environmental accounting)

BB xnAq
iAj MB pA miF xnAq

internally generated report

woMBve L xnAq
ambiguous audit report

annual report of directors

annual cost report

q BBw xnAq
qLw xnAq

backlog reporting


BxnBw xnAq
~ xnAq ,Bw xnAq

quarterly report (statements)

iAj oT Tvw xnAq

Aok xnAq

directors report, report of directors

financial directors report

Aok Bw xnAq

B ok xnAq
oz xnAq

qualified report (or certificate)

report on internal control

S~h{ (Bw) xnAq ,So{ xnAq

corporate report
UBLwBd
B xomQ k xnAq
rejection report of goods received

246

(k kBU) kjA

misleading

jo Ao ,k Ao
customs
o
border customs
po RBo
customs house
Bho
inland customs (nz iAj) iAj o
coastal customs
eBw o
frontier customs
(keow) po o
missdemeanour
o~U ,B
budgeted capacity
A]jM yB\
certificate of value
xpnA A
certificate of bonds
o AnA A
inspection certificate
wnpBM A
bank certificate
BM A
qBC A ,wnoM A
certificate of analysis

toMBve oz xnAq

qualified audit

toMBve oz xnAq

report, qualified endorsement

woMBve oz xnAq

qualified auditors report

jo ]jM vB xnAq

budget performance report
unqualified report

L xnAq
exceptions report
BXTwA jnA xnAq
communicating results
[BT xnAq
(o~Th) BU vxnAq
short form reporting
final audit report

woMBve B xnAq
semi-monthly report
B xnAq
Bw B BMBve xnAq
annual reports and accounts

insurance certificate M nk ,M A

So{ uwFU A
certificate of incorporation

j] S xnAq
status report of inventory, stock report
special audit report

woMBve s xnAq
(]nBi) BpBw oM B{nAq

kM (kFU) A
liability certificate, certificate of debt

external reports

proof of delivery

accounting reports

dU A
nB S (dU) A

certificate of provisional

nAkMBve B{nAq
Sok iAj B{nAq

internal management reports

nB S dU A

iAj woMBve Anj B{nAq

certificate of partial completion,

periodic internal audit reports

provisional completion certificate

projection (financial)

certificate of compliance

LU A
certificate of registry
SLY A
toMBve kBU ,toMBve A
auditors certificate

o B B{nAq
interim reports AnjB B BxnAq
oAj kU q xnAq
departmental cost of production report
project cost report

certificate of accounts by auditor

bo q xnAq
ok RF xnAq
xAjBQ jn nj 1995 nj oMo T {nAq
BTvA nj BSo{ ok RF B
A

street certificate

greenbury report

certificate of accounts

BMBve A
toMBve wU BMBve A
SLY oUBj pA ZnBi A
jnBLTA y ,jAj A

attest function

directors report

expand, broaden
overtrading

k{ M BAnAj A

off-line

certificate of insured assets

interview

certifier

appoint

(k kBU) kjA

jAj xoTv ,jo joTv

kTwjAj ke pA yM xoTv
~ ,Tvv
LeB~ ,T
jo J~ ,T{B

247

nAkdU z

A ,kwn A

certificate of loss

jBwA d A
certificate of partnership SnBz A
absolute certification
 A
certificate of measurement
nAk A
interim certificate
UBk A
M kBM AnBLeB  ) nBLA j] A
inventory certificate (kj AnA BwoMBve
AnAj nj }h{ SB Aq A
property income certificate (PINC)
bearer certificate

BM BA
n BA
certificate of deposit (CD), joPw BA
mortgage certification
deposit certificate

A ,kwn A
certificate of receipt
certificate of manufacture

SiBw A
B MB BM joPw A

negotiable certificate of deposit

BM joPw kw ,joPw A
certificate of deposit

SiAjoQyQ A ,UBB joPw A

tax deposit certificate
RBB
investment certificate nAmBow A
k{
U nAmBow A
guaranteed investment certificate
scrip issue, share (stock)

pBT Bw BA
preference shares certificate

certified

bearer share certificate BM

attestation clause

provisional share certificate

certify the correction of the contents

w BA
Bw koi S BA
Bw S BA

temporary share certificate

(K - Bw) S BA
script certification

k{ kFU ,k{ A
j{ A
RBTd Sd A

qualifying certificate

Se A
S dU (u\Rn) A

certificate of practical completion

quarantine certificate

receivers certificate

~U BA
(RAoM keA) A

certificate of protest, protest

Bw A

certificate, stock certificate

certificate of weight, weight

p A

note, weight certificate

payee

ko
a ko

o A
nB BUA  A

final certificate of completion

dU ,(u\Un) A , A
final certificate

k{ B\A nB A
certificate of work completed

(SiBw) U eAo nj nB A

payee of the check, receiver of check

certificate of work in progress

receiver of payment payee

attest the signature

drawee

] ko
RAoM B Ae ko
(wA nAkoi) wA ko

intermediate consignee
tellers cage

nAkdU z

B
A jo A
certify jo kBU ,jo k~U ,jo A
A RAkTv BM ,jAj RjB{ ,jo A
evidence
nk ,kA{ ,jo
certificate of quantity
S A
k{o wnpBM B S A ,S A
certificate of quality,
kkU B
manaufaturers or suppliers quality or
inspection certificate


black list

Bw Sv
,jA RB~hz Rn jA (o~) Sv
bill of material
jA SwAinj oM
stock (share) list
Bw j] Sv

condition

o{ ,p
retired draft
RAoM {
bad (check, debt)
(kM ,a)
B eA jB , BdA d
amendment

]jM oU (d)

settlement of budget (bill)
escatation clause

nU Bd
d
xq
iA xq
JBT]A ,
oUBj pA jBTwA 

active voice
lapse
ethical lapse
avoidance

abolition of use of the ledgers

jAjnAo 
abrogation of agreement, rescind

jo gv ,To uQpBM ,jo 

revoke, abrogate
avoidance of a contract

jAjnAo 
onBM wA ,onBM Bo

charging wharf / charging berth /

discharging port
professional equipment

Aoe pA
~h{ pA
salary payroll
e SiAjoQ Sv
fee schedule listing
eqAe Sv
jqTwj e Sv ,e Sv
personal effects

pay sheet, salary roll, pay roll

wages payroll

AonB jqTwj Sv


constant surplus

Aj jApB
excess of income over q oM kCnj jApB

ke ,
,B Y ,B ApAMB
v] Swn AoM Bp Ake ,JB~

expense, marginal balance

quorum

excess equity (margin)

personal estate

Bow jApB
capital surplus
(A)Bow jApB
nj toMBve A pA yQ (T{BLA jw) jApB
/k kFU An C Sd kB o
nBA jn A

~h{ oUB
clause, provision
o{ ,jB
(jAjnAo nj) KwBT Sv jB
pro rata liability clause

book surplus

SB o{ ,SB jB

distributable surplus

exemption clause

labour surplus

rider

overstaffing
tax surplus

pU MB jApB
nB jApB
BnB jApB
UBB jApB
kz vU KvT jApB

earned surplus unappropriated

TBdU jApB ,KvT jApB

earned surplus = retained earnings
funding excess

TvzpBM MB jApB
M kLU (TikA) jApB ,Bow M T jApB
capitalized surplus
k{ Bow
surplus available
j] jApB
k{Jm] q jApB
overapplied (overhead) cost

RC{B
machinery
kM xo ,k{ jBQ Rn M RC{B
knocked down (KD)
K~
RAq\U RC{B
machinery and equipment

RAq\U RC{B
plant and machinery

B~A B BdA jB
materialize
jo jB
available surplus
(vU) jBC jApB
appreciation surplus
xpnA jApB
(Bw o) ABow Bw xpnA jApB
capital stock surplus

KvT jApB ,koi gnBU nj So{ xpnA jApB

acquired surplus
(kCnj)
trade surplus
BnpBM jApB
over par value
wA xpnA oM jApB
revaluation surplus
MBpnA kk\U jApB
recapitalization surplus Bow kk\U jApB
unappropriated surplus TB }~hU jApB
(BjA pA Be) U jApB
consolidation surplus
overabsorption

nBMow Jm] jApB

BjA pA Be jApB

surplus from consolidation

contributed AqiBw RjBL

pA Be jApB

capital from treasury stock transactions

250

jq A xpnA oM RBB

 RAq\U B RC{B

share(s) ownership

Bw SB
personal ownership
~h{ SB
BAnAj nj e B ~h{ SB
insurable interest
omQRnBvi
public ownership
SB
legal title
B SB
life tenant
oAAjB SB
bilateral stockholding Bw MBT SB
closely held
qoT SB
joint tenancy
oTz nB]A ,Bz SB
(oTz) Bz SB
joint ownership, co-ownership
intellectual property

SB
B M SLv SB

beneficial ownership

(ThC nj) M TvMA SB

inter-locking ownership

 RAq\U B RC{B
auxiliary equipment
machine oriented
time clock
billing machine

oM{B
pSBw {B
JBvdUn nk {B
nB RB A L {B

time recording machine

leasehold property

AnB]A B
notional rent
o nB]AB
commodity
u] ,B ,TA ,nB\TAB
windfall property
jnCjBM B
government property
Sj B
proprietor, landlord, owner
B
nominal owner
wA B
( A) A B
beneficial owner, orginal owner
abandonee

oT AA B
AA kB BM B

ozB B
pelf, unlawful (illigal) property

standing owner, left over owner

collateral property

own

kM (o) Y B
fiscal
B
tax
RBB
tax, taxation
RBB
excess tax payable
TiAjoQ B A RBB
excess tax, surtax
B A RBB
o~ oM RBB ,iAj AA RBB

jM B
BnB wU Bw k{ B

employee share ownership

shipowner

capital transfer tax (CTT)

Tz B
sole practitioner nB\U keA  B
ownership
SB
collective ownership
 AoT{A SB
exclusive ownership
nB~dA SB
individual proprietorship
jAoA SB
jo So{ ,jAoA SB

transfer tax

BTA RBB
capital yield tax
Bow jpBM RBB
land tax
AnA oM RBB
inheritance tax, succession VnA oM RBB

corporation sole

tax, death duty, estate duty

title by occupancy = title by possession

excise tax

Bow BTA RBB

T VnA oM RBB

,Bow JBve jo vw ,jAoA SB

proprietorship
jAoA SB nj
o~U
j M SB
title by purchase

inheritance tax return

jqA xpnA oM RBB

value added tax (VAT)

o~U j M SB
~i SB

private ownership, private property

ownership of assets

AnAj SB

251

kzvU Bjw RBB

iAj B o~ oM RBB

excise duties, excise tax

iAj AA RBB ,o~ oM RBB

consumption tax, excise tax

M BTA  oM RBB
gratuitous transfer tax
unit tax

B keA oM RBB
(jo ,jo ,TvM) RBB

assess tax, tax, levy

AkA
A oM RBB

accessions tax

AkA A oM RBB
estate tax AnAj oM RBB , A oM RBB
~h{ AA oM RBB
personal property tax
yield tax

jpBM oM RBB
wealth tax
RoY oM RBB
(nB\U wA) qzAo eoM RBB
franchise tax

RTv  A oM RBB ,AnAj oM RBB

kMRBB
incentive taxation
{qA kMRBB
multiple taxation
LoU kMRBB
progressive taxation
kB~U kMRBB
light taxation
Lw kMRBB
double taxation
B
kMRBB
(kC M Mo)  kMRBB

property tax, estate tax

deferred taxation

personal income tax

taxation

AA oM RBB ,AnAj oM RBB

general property tax
income tax, tax on income

kCnj oM RBB
Ao n pA kCnj oM RBB

presumption income tax

e |Bh{A kCnj oM RBB

BTA RBB ,TiAjoQ RBB

TiAjoQ kCnj oM RBB

tax deferred

income tax payable

hidden tax

income tax paid

Tvo RBB ,BQ RBB

prepaid tax
k{ SiAjoQyQ RBB
occupational tax BA AnzQ RBB
social-security tax
BT]A FU RBB
gradual tax
\nkU RBB
progressive tax, gradual taxkB~U RBB
withholding tax
U RBB
compensatory tax
AoL] RBB
tax in kind
v] RBB
employment taxes
e RBB
salary tax
e RBB
payroll tax
jqTwj e RBB
purchase tax
koi RBB
per capital tax, capitation tax Aow RBB
nB{ow RBB ,Aow RBB
poll tax, head tax
heavy tax

w RBB
kzvU Bjw RBB

undivided share in property

TiAjoQ kCnj oM RBB

kM nj M BTA ,UC nj kCnj oM RBB

deferred income tax

company income tax

So{ kCnj oM RBB

individual income tax jo kCnj oM RBB
employees income tax knB kCnj oM RBB
(So{ B) vw kCnj oM RBB
corporation income tax

nz pA ZnBi BkCnj oM RBB

overseas-income taxation
profit tax

jw oM RBB
excess profits tax
B A jw oM RBB
S ZAohTwA pA Be jw oM RBB
petroleum revenue tax (PRT)
company profit tax

So{ jw oM RBB
corporation tax (CT)
So{ oM RBB
export tax
RAnjB oM RBB
(AnAj ,AA) wA xpnA BL oM RBB
advalorem tax

252

BQ M  kB

beginning balance

nj A kB
k{ kU kM kB

adjusted debit balance (ADB)

AnBkM oTj nj nBBTvM kB

credit balance in debtors ledger
closing balance

nj BBQ kB
SiAjoQ pA ,SiAjoQ pAoU ,SiAjoQ kB

balance of payment

So{ RBB

So{ RBB
corporationstax, companys tax
back taxes

jBTAK RBB
RBB
quay duty
wA (nA)RBB
RAjnA oM (e nA)RBB
general sales tax B xo oM

import duty
indirect tax, excise tax,

joPw JBve nj Ake) joPw AoL] kB

(BM

U joPw ,A j ,AoL] kB

compensation deposit balance

Tvo RBB

indirect taxation
extraordinary tax

active balance of account

jBA RBB
training levy
pCnB RBB
freight tax
e Ao RBB
back duty
T{m RBB
o An B jn B nk  Aq RBB
prohibitive tax
jpBw
import customs duty
o RBB
U kCnj bw M  ) KwBT RBB
proportional tax
(jo
in rem
<B q jBeC> M Mo RBB
direct tax
Tv RBB
Tvo Tv RBB

balancing

direct and indirect tax

compensating balance
account balance

JBve kB
bank account balance
BM JBve kB
balance of accounts
BJBve kB
adjusted book balance JBve  j kB
idle (inactive) balance
(nBM) k An kB
BSiAjoQ (xjo nj) B kB
active balance of payments

JBve (xjo nj) B kB

okB
kB BTA ,BJBve bBTTA ,o kB
balance off
kk] nj M BJBve
unclaimed balance
kz LB kB
transaction balance
UB kB
balance on hand
j] ,j] kB
bank balance
BM j] kB
cash balance
k j] kB
k{ xnB{ k j] kB
counted cash balance
surplus cash balance

jApB k kB
nj A k kB

beginning cash balance

(L Bw) L d pA  kB
balance brought forward (B/F)
brought down balance,
balance carried down

BQ M  kB

tenant in common

oTz RBB
joint tenant oTz o]FTv ,oTz RBB
in-lieu tax
RBB
UC Bnj M BTA RBB , RBB
deferred tax, back duty

L nj nv RBB
tax deducted at source
indirect taxes

Tvo BRBB
LB jn (nA B) RBB

chargeable duty
international finance

AM B
public finance
B
day-end balance
pn oiC kB
year-end balance
Bw oiC kB
M BTA kB ,nj A kB ,eBTTA kB
opening balance
kM nj

253

k{ o jM BL

officer

vn RF
,ovA ,nF
SiAjoQ nF

pay master pay plan, paymaster

tax officier, excise man

UBB nF
(B
A B) k~U pB\ nF

(kM Bw) kM d M  kB

(kM Bw) kM d M  kB
balance carried forward (C/F)
final balance

B kB
oT Bq M kCnj jApB ,B kB

marginal balance, final balance

certified officer, chargeable officer

balance at the end of theBw oiC BkB

commissioner

year, end of the year balances

kB ,nF
UBB nAk~dU ,RBB nF

tax collector

BQBBQ MB o BM JBve BkB

per contra account balances

foreign exchanges

pnA RjBL
A nApBM RjBL

BTo{ MB JBve BkB

inter-company account balances

primary market transactions

contra-balances

monetary transactions

debit balance

commercial transaction,

Q RjBL
nB\U RjBL

MBT BkB
nBkM kB
nBBTvM kB
nB] JBve kB

credit balance

business transaction
internal transaction

iAj RjBL
ABow A nj B ,ABow RjBL

capital transactions

So{ iAj jAoA wM jBL

insider trading

balance on current account

SLX pA ,SLX kB
positive balance, active balance
balance of external claims
balance due

bater transaction

BQBBQ jBL
RBA B BQ jBL
oTA BTvw o pA BjAj jBL

message switching

JBve oj o BM pA kB
per contra item

exchange of shares

preclude

dissimilar goods and services

MBz RBki BB jBL

exchanges of similar goods and services

negative balance / adverse balance

electronic data interchange (EDI)

Bw jBL
nonmonetary transfer
Qo jBL
exchange of goods
B jBL
exchanges of MBzo RBki BB jBL

,kLU ,ovU , B ,jBL

exchange
tnM
foreman, supervisor, stewardship
o{BL
factory foreman
BinB o{BL
amounts transferred
TB BTA BL
amounts written off k{ joM q M BL
amounts vained
k{ o jM BL

RBLB kB
 kB
 kB

SB ,jo o] ,k{ B
Tz nB\U SvB

ships commercial manifest

goods manifest

B SvB
cargo manifest
(nBM) d SvB
overseas
]nBi ,nBdM AnB
proximo
kM B ,kC B
income tax month
kCnj oM RBB B
unusual nature
jBo SB
confidential nature
Bod SB
nature of inventories
Bj] SB
basic of customs duty o e miF
So{ Tv{n M Mo nA Ao]A nF
insolvency practitioner

Bow ,pBT Bow ,]jM A BL

254

nBBQ M TiAjoQ BL

nBBQ M TiAjoQ BL

(oL] RB pA Be) oL] L

algebric sum (amount)

contractors payables

xo pA Be L
proceeds amount, proceeds
audited amount

k{ woMBve L
kwnow nj L
(nBzA kM) kAn L
SwAnow L

maturity amount
rounded sum

rounded amount, significant amount

investment amount

nAmBow L
amounts on order
xnBw L
paydown
k{ ]o L
proforma amount
o L
depreciable amount
 TwA MB L
recoverable amount
SBpBM MB L
kM SiAjoQ MB L
liability coverage, liability payable
deductible

M qzAo ,ov MB L
BQ  L
estimated total amount
hU  L
aggregate amount
\ L
Bow Bw k{ LB L
contract sum (total)

call(ed)-up share capital

actual amount

A L
S L
jo  RBB z kCnj pA AU  L

huge amount

tax-deductible

amounts outstanding

kz qnA BL
}~hU BL
cost allocation bases q }~hU BL
accounting bases
nAkMBve BL
departure station
Soe EkL
origin
Fz ,EkL
appraised value
k{MBpnA L
amount repaid
jAjoTwA L
principal amount, principal sum A L
accumulated amount
T{BLA L
L ,(wA xpnA) oTj xpnA ,BTA L
carrying amount, recorded amountk{SLY
RBB SMBM kM L
allocation bases

amount due to taxation

amount due to

M kM L
amount due to bank
BM M kM L
,kwnow xpnA ,kwnow B kM L
maturity value
kwnow nj xpnA
budgeted amount
k{ ]jM L
amount written-off k{n
q M L
insured amount
k{ M L
amount payable
k{ SiAjoQ L
BQ SMBM TiAjoQ L
contract payable amount
amount paid

(TvzpBM nj) e oiC BL

final pay scheme

TiAjoQ L
w o SMBM TiAjoQ L

amount paid per share

depreciation base (basis)

 TwA BL
L MB  TwA BL

depletion base
amortization base

q  TwA BL
keA lBhUA A ,Q keA M opAkA BL
hnBU k{ BU BM BL LwBd AoM Q
historical cost convention

AnAj Bow ,pBT Bow ,]jM A BL

prior-charge capital
SA

(u] M) ko TiAjoQ L

amount paid in kind

(w B QM) k TiAjoQ L
amount paid in specie
amount prepaid

k{ SiAjoQyQ L
amount certified
k{ kFU L
revised amount
k{ o
kk\U L
cash float amount
AjoAhU L
fixed amount, constant amount SMBY L

255

B j] xjo wT

hnBU k{BU BM BL

remunerative

(nAjxAjBQ) xAjBQ
T
commit
k{ kT
obligate
TiBw q ,jo kT
warrantee, guarantee
kT
variable
oT
variate (random variable)
jB~U oT
TwQ jB~U oT
continuous random variable

hnBU k{BU BM BL
historical cost basis

M e SiAjoQ BL
basis of contribution
basis of apportionment

}~hU BL
basic of apportionment
vU BL
kU xn ,kU BL
accrual basis, earning basis

TwQB jB~U oT

customs value basis

discrete variate

TwQB jB~U oT
external variable
]nBi oT
floating
nB{ ,oT
uncontrollable variable oT MB o oT

Tv oT ,TvMAo oT

basing poin

independent variable

preceding-year basis

controllable variable

oT MB oT
key variable
k oT
direct variable
Tv oT
dependant variable MBU oT ,TvMA oT
miscellaneous
oT
counter
X M B ,MBT
k B BU ,(nBLTA) BT

basic of accounting
annual base

S U BL
nAkMBve BL
Bw BL
L Bw BL

preceding year basis (PYB)

L Bw BL
activity base
SB BL
maturity basis
LwBd BL
k{bA k xn ,k{ kU k BL
modified cash basis

kU Bq BL
accrued-expenditures basis
ambiguous

portfolio balancing (diversification)

L
RAno SBn ,Bn Bv ,zAkdT
uniformity
o B
pooled
k{kdT
incur
TB dU ,k{ q dT
company doctor
So{ nA }~hT
analyst
odU ,dU q\U }~hT
AM B }~hT

average day-supply

international finance expert

applicant (for the credit)

persuasiveness
centralize
amendment
codicil

k kBT
jAj qoU ,jo qoT
eA ,T
BS T
BnAmBow TiBw T
xo nj wT
RBLB nj wT

debtor collection period (average

o xpnA U BL

discrete random variable

collection period)
average cost price

k{ BU S wT
B j] xjo wT

inventory turnover period, average

number of days, inventory in stock

offender

hT
nB{nBM k~T
stevedore
pAkAnBM onBM k~T
pay clerk
SiAjoQ k~T
pay officer, pay master
SiAjoQ k~T
e vw .ke . e k~T
forwarder, carrier
Be ,
head tally clerk

256

Tz jn p\

( TwA Bxn pA ) RAw \

o wT

averaging

performance data

owT
income averaging
kCnj owT
general averaging
owT
average stock
j] wT
average
k ,B ,wT
j] nAk wT

business data

average stock keeping (holding)

sum of the years digits (SYD)

e AoM }hz RAno kA \

(Fv e) nB B\A xn , Bn v
algorithm

Ao]A RBA \
BnpBM RBA \
budget data
]jM RBA \
production data
kU RBA \
BjAj ,nAkMBve RBA \
accounting data
nAkMBve
B nAkMBve RBA \
financial accounting data
input data

k{ jAj RBA \
woMBve q jn RBA \

essential data for auditing

ABow BroQ pA A\
portfolio of projects

Tvo Bq pA A\
indirect cost pool

periodic weighted average

average cost (expense)

q wT
working week average
nB T wT
trustee
A ,T
market channels
(pU) nApBM nB\
authorized
pB\
pecuniary punishment
k RApB\
legalize
jo B ,jo pB\
free of charge
BAn ,B\
jnCnj Ao]A M ,jo BA ,jo nL\
enforce
conglomeration

practice set

joMnB B A\
kM \
manual
RAno BAnTwj \
nAjBM AnA nj nAmBow \
aggregate liability

portfolio of securities

(Tj) ZnBh \
aggregate expenditure
character set

Bv ,BBz \
barbell portfolios
o AnA \
opportunity set n yQ Bq \
SiAjoQ (nBTiA) p\
authority for payment

BnpBM AoQ ,BnpBM p\

commercial permit
withdrawal warrant

Anj p wT

S{AjoM p\
deposit warrant
omQjoPw p\
put w B~TiA o ,Bw xo p\
clearance inwards
Tz jn p\

T\
amalgamation
BSo{ BjA ,T\
T BSB AnAj jB~T A keA ,T\
conglomerate
Th
marketing channel (pU) MBnApBM Ao\
general meeting
\
jB \ ,Bw \
annual general meeting (AGM)

Bw BLeB \
general meeting of shareholders

jB \
ordinary general meeting,
Annual General Meeting (AGM)

BBw jB \
annual ordinary general meeting

jBA \
extraordinary general meeting (EGM)

uw \
statutory meeting, founders meeting

257

k{ TiBw ~d

inherent limitation

UAl Sjkd
capacity constraint
So Sjkd
(woMBve ,kwn) RB Sjkd

passive

scope limitation

payroll computations

legal restriction

B Sjkd
(nAk)  Sjkd

Quantitative Restriction (QR)

\
actuarial calculations
AM RBLwBd
jqTwj e RBLwBd
Ski jpBM tBwAoM  TwA LwBd
service yield basis of depreciation

kU jBeC BL oM  TwA LwBd

import restriction

UAjnA Sjkd
exchange restrictions
pnA BTjkd
trade restrictions
nB\U BSjkd
time constraints (bar) Bp BSjkd
export restraints
UAnjB BTjkd
statute of limitations B BSjkd
d BTjkd

unit production method of depreciation

,vA v xn , TwA LwBd

oTv xn
meticulous calculation  j nBvM LwBd
TwQ Ko oM LwBd
annuity method

continuous compounding
detailed calculation

main product, product master

qn M LwBd
numerical calculation ( n) jk LwBd
miscalculation
 LwBd
compute
jo LwBd
protect
jo S
Bd
financial societies
B Bd
hoarder
oTd
AnAkBw M vU jw L jo jkd

good output

K kM ~d
mass market product
xooQ ~d
k{ U ~d

dividend control (dividend limitation)

product completed, finished product

restrictive

environmental constraints
production, product, output,

~d

produce, yield
principal products
compensating product

A R~d
AoL] R~d
A ~d

BM jw BM (kU) ~d

jo o~d ,jo jkd

bound, limit, restrict
limited (ltd)

high margin product

price limit

marginal product

efficiency frontier

B (kU) ~d
secondary product (o) BY ~d
by-product o ~d ,LB] ~d
purchased product k{ nAkoi ~d
jk\ xo S] k{ nAkoi ~d
purchase product for resale

home production
production herd

iAj ~d
Aj ~d
So cw nj ~d

capacity level output

finished product

k{ TiBw ~d

knAjpBM ,k jkd

o~d ,jkd
S jkd
CnB jkd
pnA fo Bw jkd

managed (band) exchange rates

constraint, restriction, limitation Sjkd
restriction

Sjkd
ZnBh oM B q (A) Sjkd

cost-benefit constraint
credit restriction
budget limitation

nBLTA Sjkd
]jM Sjkd
kwn Aj nj Sjkd

limitation on scope

AnAj JBve M k{n oM ZnBh

no n d

258

B S o ~d

full capacity output

B So ~d
(jBo) o ~d

urgent consignment
consignment

intangible output

batch

salable product

,BA B ,d
u]Swj,u]UnBQ,d
relief consignment
jAkA d
return cargo
SzoM d
break bulk cargo
k{ kMTvM d
backload
]o d
fading
k{ d
landscaping
pBwd
customs compound
o d
economic environment
jB~T A d
environment of accounting nAkMBve d

xo MB ~d
scrap production
Ao ~d
product
jnCo ,B ,~d
least-cost production q oT ~d
co-product, joint product oTz ~d
derived product
(k{) Tz ~d
derivation product (o) Tz ~d
jBo J ~d
abnormal defective unit
growths

|Bi  ~d
iAj }BiB ~d

B BRn oB ,nAkMBve d
elements of financial statements,
environment of accounting

TMB n oTvM d
competitive environments
data communication

RBA oMBh
RBLU C ZnBh

advertising charges (expenses)

incidental expenses

BUA ZnBh
transfer expenditures
BTA ZnBh
SiAjoQyQ ,UC Bnj M BTA ZnBh
deferred charge
BTA Bq ,q
insurance type charges
M AA ZnBh
k nB]A k oM hU onBM ZnBh
free in and out (FIO)
Tz
k{ qnBoM ZnBh

gross domestic product

}BiB kU , }BiB ~d
gross national product (GNP)
end product

B ~d
BioTj ,wn jBwA oTj ,o
d

notary public, registry

place of loading

onBM d
nApBM d
domicile of a bill Ae B RAoM SiAjoQ d
place of delivery
dU d
delivery points
B k~ ,dU d
hU d
market place

place of discharge / place of unloading

place of receipt

cost of site preparation

kM ZnBh
budget expenditures
]jM ZnBh
ABow ]jM ZnBh

kwn d ,SBnj d
outlet
xo d
workplace
nB d
venue
Aj B A AoM o
jn d
place and date of issue nk gnBU d
d

capital budget expenditure

consignment, layer, freight, load, cargo

managed costs (expenses)

UB ]jM ZnBh
performance budget expenditure

AnAj JBve M k{n
oM ZnBh

interest costs capitalized

k{ BwnA (BLT{A)  Ad
wrongshipped

,d .(BQA B Tz ) nBM ,d

cargo / consignment BwnA ,e ,wo

259

nAkMBve }
B nAk

engineering costs

wk ZnBh
(oTz) TvMA ZnBh

allied (shared) expenses

n SiAjoQ Bq , A ZnBh
out of pocket costs, actual expenditures
charges

nBkM A ,Bq ,ZnBh

ABow Bq ,ZnBh

expenditures, costs, disbursments,

AnAj kaoM pBwjBQ ZnBh

AnAj kaoM pBwjBQ ZnBh

dismantling and removing the asset

nBLTA FU ,kU ,k{ MyQ ZnBh

encumbrance
cost of conversion

expenditure on repairs or maintenance

distributing expenses

yhQ pU ZnBh
RAq\U qB] ZnBh

expenses, spendings, charges

venturepoint |~h S
nBz ,qCoBh

equipment-replacement expenditure

monetary risk

Q oBh
oppose
jBTvA n nj n ,jo SBh
industry characteristics
S RB~Th
peculator, embezzler (k jpj) uTh
mixed
Th
CR (credit)
nBBTvM (h)
RBA nC ,UBA rU h

kLU ZnBh
nAk B oU ZnBh

ABow qB] ZnBh

capital replacement expenditures
petty charges (expenses)

q] ZnBh
d ,e ZnBh

freight charge, shipping expense

A  e ZnBh
initial delivery and handing costs

information technology (IT)

purchase expenditures

jAkA BM MAn nj (Million) h

M.
jn nB M BL
"iAj jpBM fo" h

revenue expenditure
day to day expenditures

internal rate of return = IRR

public expenditure (expense)

mix

k{ B ,jo h
intervene
jo iAk
intervenor
k iAk
underlying records
wBwA nAk
orginal documents
A nAk
primary documents
A nAk
BpBw nj nAk ,iAj nAk
internal documents

oT MB o ZnBh
non-controllable costs (expenses)

kCnj BM LUoo ZnBh

costs not associated with revenue

kC xo BkCnj BM LUoo ZnBh

costs not associated with future revenues

Tvo ZnBh
indirect charges (expenditures)

(kTv) kTv B nAk

koi ZnBh
kCnj ZnBh
opn ZnBh
ZnBh

jAjnAo jBA pA L ZnBh

sufficient competent evidential matter

pre-contract costs

records

pre-operating costs

oUBj ,LT nAk

kkFU nAk ,TLX nAk

nAjoMoM pA L ZnBh
kU pA L ZnBh

corroborating documents

pre-production expenses (charges)

incomplete records

management expenses

} B nAk
nAkMBve } B nAk

incomplete accounting records

direct charges (expenses)

directly costs

Sok ZnBh
Tv ZnBh
Tv ZnBh

260

nqM B RBvw Aok

kU RBA jBwA nAk

kU RBA jBwA nAk

M) C dU B xnBw M BpRk
purchasing lead time
(nAkoi

production data records

procurementlead time (B
)nAkU Bp R k

purchase records

years of record

informal records

nB MBw Rk
outage
jBTwA k Rk
~ B nj So{ RAjBzQ L Rk
period for acceptance of tenders, tender

 Rk
kM (j) nk
EkL kTv nk

proof of debt

goods outward records

(kwn) jnA B jBwA nAk

goods inward records

acceplance period
short time

koi jBwA nAk

wno jBwA nAk
(BwnA) njB B jBwA nAk

woMBve pB jn j nAk
evidences required for auditing
previous records

j] nk
claimant
k
defendant
Ak , k
rightful claimant
d k
audit risk model toMBve oi BTeA k
prime model, primal mode
A k
model
A ,k
SMBY fo BM Aj k{n k

L MAw nAk
,SiAjoQ ,SBnj M Mo kA{ nAk
cash records
k ] pA S{AjoM joPw
defences
RBAk
defandant
k ,Ak
lease term
nB]A Ao{ ,nB]A Rk
cooling period
nB
TA Rk
queuing time
nB
TA R k
duration of the work
nB B\A Rk
({B pA) jBTwA k k{ qnBoM Rk

constant perpetual growth

planned outage

index model

period of insurance

documentary evidence of origin

inventory record

}iB{ k
ABow AnAj nAmS k

capital-asset pricing model (CAPM)

quantitative model

nAk k
optimizing models
pBwM Bk
game theory models BpBM nU Bk
queuing models
nB
TA  Bk
informal
kz k
manager = director
ok
officer, executive director
Ao]A ok
executive director
Ao]A ok
B nA ok

M Rk
contribution period M e SiAjoQ Rk
contract period
BQ nj ,BQ Rk
period to date
gnBU A BU Rk
delivery period (jA) xnBw dU Rk
down-period RAoU S M U Rk
distribution time
pU Rk
pBMow Ski Rk
service period of military

(qAk ,Sn M) nAjRk

on time (on sight, on demand)

full-time directors

e nBLTA BpRk ,}B n (nj) Rk

dU B xnBw M BpRk ,Aj B A
(nAkoi M) C

executives

period for remedying defects

financial manager, controller

S BU Aok
(Ao]A)  Aok
nqM B RBvw Aok

big boys, the officers of a company

pAkAAn B pBwjBC AoM jnAkBTwA BpRk

standard preparation hours
BTwj

261

LUo ,Mo

 o U A , o U ok

industerial management

T Sok
poor management
 Sok
scientific management
Sok
operational management UB Sok
efficient management
kCnB Sok
financial management,
B Sok
managerial finance

SB oM TL Sok

 o U A , o U ok
personal representative
administrative receiver
liquidator, trustee in
bankruptcy, equity receiver
administratrix

(p) ~U ok
j{ U BjAj wU  ~U ok

administrator

activity-based management

outside director

continuing management

management underwriter

oTv Sok
resources management
MB Sok
Bj] Sok ,B j] Sok
inventory management
cash management

k ] Sok
So{ ka oM  nqM So{ Sok
/SwBC KeB B kB Rnk BA oj

pyramiding
owe

jM k
nBkM ,nAjo ,k

debtor, obligator, indebted, liable

plurilateral

LB] w j o Am
jo B ,jp Ba a ,jo o Am

bargain (to), negotiate (to)

n
M T o Am
AU TiA e
negotiation
renegotiation

jk\ o Am
eAo
kU wBwA eAo

processess, stages

BpBw pA ZnBi ok
Bkw ok
chief executive officer (CEO)
Bok
managing director
Bok
president
So{ un B Bok
kLA ok
alternative manager (director)
non-executive director

Ao]Ao ok
acting manager
 ok
director general, general manager  ok
general factory manager BinB  ok
finance manager
B ok
B k{nA ok ,B ok
chief financial officer (CFO)
administrator, director

T ,ok
independed manager
Tv ok
shadow director wno ok ,oB ok
administrative
Ao]A Sok
management, executive management
management

jo nAjA ,Sok

BXTwA tBwAoM Sok

vital processes of production

B koi BnBa eAo

aida (attention, interest , desire , action)

~U ok
~U ok

management by exception

Bk tBwA oM Sok

manufacturing progresses

management by objectives (MBO)

audit process

liquidity management

SiBw eAo
woMBve (kAo) eAo
Aoe ~~hU BTL Ao

due professional care

k oM Sok
portfolio management
UoQ Sok
nAkMBve Sok

cost centers

accounting management

actuarial
relevant

q q Ao
nBC M RBLwBd M Mo
LUo ,Mo

UBA BTvw Sok

information systems management

262

jqTwj ,e ,Ro]A ,jq

tax statute limitation

UBB Bp no
(Bp Sjkd =) Bp no

prescription (= time bar)

kk\U ,jo kjpBM ,jo wnA ,jo no

review
no ,wnoM ,o

lienee
nAmY ,o
BAq
privileges, benefits, advantages, rewards
social benefits

BT]A BAq
S jBTA nB pA BAq

jo KUo

house-keeping

jo KUo
rank rate
]nj ,KUoU ,LUo
malfeasance
k{ BLT{A KUo
completion of review (wnoM) U eo
production process
kU eo
wnoM UBk eo
preliminary phase of review

(kU kAo) SiBw Bo] ,SiBw eo

manufacturing process
training leave

additional benefits

{pC ~io
sick leave
]TwA ~io
statutory sick pay (SSP) ]TwA ~io
e pA jBTwA BM ~io

maternity benefits

leave of absence with pay

temporary disability benefits

B A BAq
nAjnBM SeAoTwA BA BAq
BnB Ski BBQ BAq

employees termination benefits

BnB Ski BBQ BAq

termination benefits

BnB woQ BAq

personal related benefits

BT]A FU BAq
social security benefits
net advantages

AoL] ~io
BAp ~io
annual leave
Bw ~io
frontier
keow ,po
customs frontier
o po
entry frontier
jn po
jnAkBTwA ke nj u] SMo
maternity leave

fair average quality (FAQ)

}Bi BAq
Ski BAq
{ BAq

service benefits

compensatory leave

compound
centeral office, principal
office, head office

fringe payments, fringe benefits

benefit in kind

ko BAq
pCnB BAq
AknB BAq

training benefits

employees benefits, salaried benefits

AonB M Mo BAq

koi qo ,nB\U nqM qo

shopping center, emporium

~U AM qo
international centre for settlement
decision center
burden center,

o~U qo
nBMow JBve ,nBMow qo

labour related benefits

overhead (burden) center

cash benefits

operation cost center

k BAq
competitive bidding, out for a bid kAq
bid, tender koi AoM jBzQ ,~ B ,kAq
agreed bid
AU jn ~ B B kAq
remuneration, salary, wage, pay
jq
wage
jqTwj ,e ,Ro]A ,jq

LoU ,Ko
nAjA A qo

RB q qo
(UBki) Tvo q qo

indirect cost center

Bp no
limitation of action, limitation period
statutory limitation

Bp no

] ,A ,JBvdA ,SiAjoQyQ ,kBv

product liability

B BL nj Sv
]Twj Sv

collective responsibility

Bo{ ]Twj Sv
collective responsibility of partners
collective

Aok ]Twj Sv

responsibility of managers (directors)

(jo) ~h{ Sv
personal responsibility

263

nB BA jq

overtime pay

nB B A jq
shut down pay
U BA jq
time wage, time work nB Bp Kve oM jq
package pay
kLk B kMTvM jq
wage earner, wage worker
oMjq
pig point wage, base wage
BQ jq
progressive wage
(knBM) kB~U jq
nBM BA jq ,nB  U jq
unemployment pay, failback pay

privity of contract

jAjnAo o Sv
individual and Bo{ ] jo Sv

call-back pay

collective responsibility of partners

daily wage, daily pay

]Twj jo Sv

(]AoiA AonB ) nBM Rj jq

Apn jq
(Bw jq) Bw jq
kB ,Sq
UBB Sq
RBA BM v

annual wage

individual and collective responsibility,

advantage

several and joint liability (responsibility)

tax advantage

legal liability

B kM ,B Sv
k .Aq] .AnAkMBve o Sv

criminal liability for accountants

finance responsibility

B Sv
Sok Sv

management responsibility

kM oMAoM nj oTz Sv
joint-and-several liability

(B oTz) oTz Sv
jointly responsibility
unlimited liability

jkdB Sv
B BSv

responsibilities and duties

database administrator
liable for payment

liable for payment of debts

nAkMBve un ,JBvdl ,JBve v

accounting officer
liable for damages

RAnBvi v
collector K nF , v
Tv{n nA nAjA nF B v
official receiver (OR)
social responsibility
line responsibility

pricing problems

nAmS Bv
pBM ,MBv
secured advance
Y BM kBv
unsecured advance
Y kM kBv
advance on contract jAjnAo tBwAoM kBv
advance free of interest
oMM kBv
SiAjoQyQ ,kBv
game

SiAjoQ v
BkM SiAjoQ v

BT]A Sv
() Ao]A Sv
BwnpBM Sv

responsibilities of inspectors

k{U RAnBTiA TomQ ,Sv

responsibility
vicarious liability
onus

LU Sv
kU ,Sv
BwoMBve (kU) Sv

advance payment, accomodation

liability of auditors

] ,A ,JBvdA ,SiAjoQyQ ,kBv

advance
jo SozQ ,TiAkA

penal responsibility

Aq] Sv
professional responsibility Aoe Sv

264

BA oTz

RAjnA xnBw SLY kBv

RAjnA xnBw SLY kBv

o AnA ov jo Tv

bond-outstanding method

advance for import registration

(SiAjoQ ,A ,kM ,q) jo Tv

A \nkU SiAjoQ
block
jo jkv
critical path
AodM ov
profit path
jw ov
Bv ,B ,SiA ,MBz
amortize, depreciate

consistent, identical

nB] JBve kBv

advance on current account

U MB nj kBv
advance against security

kw MB nj kBv
advance on document
mosaqat

participation, corporate, joint

SnBz

venture, partnership, cooperation

jkd Sv BM SnBz
limited liability partnership
venture, incorporation

k~U ,SnBz
partially participation
q] SnBz
|Bi Bw So{ ,|Bi SnBz
corporate joint venture, joint venture

Sv nj SnBz

(RB Bv k) RB Bv
k nB]A ,o]FTv
tenant in sufferance
Ak o]FTv
exempt jzhM ,(B) jzhM ,XTv
property
 AA ,RTv
independent
TvMAo ,Tv
pension benefits
oTv
age allowance
TvzpBM oTv
Tj TvzpBM oTv
lessee, tenant

state retirement pension

sharing of responsibility
industerial partnership
participate
particular partnership
clerical jobs

B TvzpBM oTv
T SnBz
jo SnBz
|~h SnBz
oTj Bz
nBz

statutory retirement pension

guaranteed annuity
permanent annuity
immediate annuity

counselor, advisor, adviser, consultant

senior advisor
marketing consultant
financial advisor

k{nA nBz
MBnApBM nBz
B nBz
Tv B nBz

independent financial adviser (IFA)

toMBve ~h{ RAkBz

personal observation of auditor
observation

kBz
kBz

physical observation, physical check

observe

jo SBn ,jo kBz

common / joint
oTz
commonwealth
BAoTz

k{
U oTv
SMBY oTv
Aj oTv
n oTv
vAv oTv

basic pension, fixed annuity

life annuity installments

life annuity

oAAjB (v ) oTv
TvzpBM pA uQ BnB oTv

employee retirement income

annuity, pension, age

no ,oTv

allowance, life annuity, life interest

temporary annuity

S oTv
T oTv
documentary, documented, formal kTv
documentation
kw U ,pBwkTv
proof
AiK kTv

amortized, depreciated
k{ Tv
depreciate
jo Tv

weekly allowance

265

,k{TwA BM ,

material usage

jA o~
jnAkBTwA jA o~

standard materials usage

funds application

] o~
hedge
oi yB ,vn pA pBw~
hedging
nAjvn RB pBw~
BodU pA BjAj BBQ pBw~
k B jB~U
data integrity maintenance (DIM)
long hedge

koiyQ o pA kB ~
according to...
tBwAoM ,LoM ,MB
conform, accord
jM MB
match
jo LU ,jAj SMB
ex-claims
oM kM RBLB
claims payable
TiAjoQ RBLB
contractors claims
nBBQ RBLB
deposit claims
AjoPw RBLB
matured claims
kwnow RBLB
ownership claims
SB RBLB
estimated
Az RBLB
uncollectible accounts receivable


RBLB

BU (e nj) ,Bz , oTz

joint

B
U (e nj) ,Bz ,oTz
customer, client
nBLeB ,oTz
major customer
k oTz
RB~hz
qualification, details, description
specification

(RB~i o l) RB~hz

and financing activities

technical specifications

 RB~hz
job specification
nB RB~hz
description of goods
B RB~hz
specification of goods
B RB~hz
particular(s)
,}hz ,RB~hz
subject to
M oz
subject to approval
K~U M oz
o e SiAjoQ z
liable to pay duty, dutiable

o nA e z
applicable to customs duties

|Bi RnBvi z
with particular average (WPA)
liable to tax, taxable, retable RBB z
statute-barred

dlinquent accounts receivable

kz RBLB
uncollectable accounts (receivable)

subject to provisions of law

expropriation

call for payment

SiAjoQ LB
call up
(Bw SiAjoQ jn nj) LB
(kzkU Bow ,kM) kz LB
uncalled, unclaimed

BTB SiAjoQ LB

SB Kw ,njB~
]nBi nB~

external applications, external users

iAj nB~
internal applications, internal users
stipulated

claim guarantee form

k{co~U ,bo~
use, usage, consumption,
o~

time and motion study Soe Bp B

spending, disposal

nAmBow \ oTM

Bp no z
B jB z

efficient portfolio

future consumption
internal usage

desirability, adequacy

SM
 SM
BSo{ Bw ,k{TwA BM ,

quoted
tnM nj k{TomQ
total utility

UC o~
iAj o~
nBMow o~

overhead usage, overhead spending

personal consumption
final consumer

~h{ o~
B ko~

266

oUBQ S
BM B

B
RBB pA SB
double taxation relief

S


price quotation
inside market

o SB .jzhM ,SB

S

iAj S

nAmS ,S ,

dispensation, exemption

quotation, marking

hU ,nAm Bow nBLTA ,UBB SB

investment credit
nAmBow
UBB jzhM ,UBB SB

actual quotation

tax exclusion = tax exemption

equivalent production

equivalent units of production

k{ kU jBeC jB
k{U keA jB ,jBeC jB

So{ Bp j M UBB SB

loss relief

() A

k{ U jBeC jB

equivalent units (effective units)

personal relief

~h{ UBB SB

o UBB SB
WBY |Bh{A RB

group relief

transactions third party

TvMA |Bh{A RB

debt equivalent

kM jB
money equivalent
Q oMAoM ,Q jB
constructive fraud
KU jB
equivalent bond yield
jpBM fo jB
RBB z jpBM fo jB

related party transactions

equivalent taxable yield

installment transactions

Bv A RB
securities transactions nAjBM AnA RB
banking transactions
BM RB
(vB{) BpC ShM RB

cash equivalent value

aleatory transactions

fundamental accounting equation

current cash equivalent (CCE)

nAkMBve wBwA jB

hedging transactions

z{Q RB
leg vn joM M pA AoM z{Q RB
complex transactions
k`Q RB
fictitious transaction
] RB
off-board
tnM pA ZnBi RB
Bw Bji RB

k jB
k ] jB

nAkMBve A jB
basic accounting equation
prediction equation

MyQ jB
kCnj jB
marginal equation
B MBq jB
U B BRn U pA B
income equation

incestuous share trading

exemptions from preparing

swap

consolidated financial statements

kLU , B ,pnA w RB
BTo{ MB RB

exempt security

inter-company transactions

AB oz (BjAjnAo ) RB
executory transactions (contracts)

ApnA Q xo koi ,Q RB

voucher trading
market arbitrage
arms-length
down tick

SLY pA B
o e pA B

free of duty, duty free, free of charge

duty free

o nA e pA B
exempt income,
RBB pA B
tax exempt, free of tax

Bq RB
jApC B
oUBQ S BM B

exempt transfer Bow BTA

RBB pA B
jn nA e pA SB

relif from import duties

267

k AoQ BnB

M o\  ko SwnjB B
wrongful trading /j{ So{ Tv{n
spot trading
k B
spot (cash) transaction
k B
bond swap
o AnA B
vice president, assistant
B
B ok B
assistant managing director

pAkA ,jAjnAo TvM ,B

deal, dealing, transaction, trade

v B ,k M B
credit transaction, forward deal

jB Ao{ nj e B ,L{M B

jApC B ,Tv B jB B
arms-length transactions
barter transaction

assistant director-general (ADG)

(oUBU) BQBBQ B
ex-pit transaction
tnM pA ZnBi B
(xo \e joM BM S]) TiBw B

assistant finance manager

wash transaction

 ok B
B ok B
open treaty
pBM kB
inforce, valid, reliable, reputable,
oLT
honoured, valid

nBLTA jM nAkBQ B jM oLT

validity of the credit
good until cancelled

BY A BU oLT
progressive average
kB~U k
common average
jBw k
periodic simple average Anj jBw k
mine
k
mineral
k
initial campain
nApBM M B o
roll out
nApBM M nB\U B o
reasonableness
jM 
reciprocal of payback SBpBM nj t
period, pay back reciprocal

exchange trade

tnM nj k B
k pA L B
complete transaction
B B
stick deal
k B
primary dealer
A oB
securities dealer
nAjBM AnA oB
flier
pBMTw ,Tw oB
position trader
RkBU oB
fragmentation
MBT B
incomplete transaction
BUB B
cash market
k nApBM ,k B
o
BSo{ M  BB
interagroup transactions /j{ B\A So{
BXTwA xo koi ,BXTwA B
early exercise

exclusive dealing

outstanding, pending, accrue

jo Xi ,BQBBQ ,vU ,SvA B

offset
oUBT JBve ,kB JBve
intercompany
BSo{ M B

standard of checking of accounts

transaction (interagroup transactions)


BMBve M kwn nB
(kU) SiBw nB

manufacturing measure
work unit

pAkA ,jAjnAo
TvM ,B

y\w nB
quality standard S jnAkBTwA , nB
zhMoYA BnB
effective (effectiveness) measures
effectiveness measures

zhMoYA BnB
measures of dispersion k AoQ BnB

barter

(oUBU) BQBBQ B
compensation transaction
AoL] B
private treaty
~i B
BpBw nj B
insider dealing (insider trading)
nonmonetary transactions

Qo B
Bv M ]U kM) a k B
package deal
(B q]

268

B nAkMBve B

Bi jA o~ RoB
raw material usage variance

Tv jA o~ RoB

pU BnB

distribution measures

pU BnB
nAkMBve opAkA , nAkMBve BnB

accounting measurements, accounting

direct material(s) usage variance

standards

selling rate variance

profit standards

xo fo RoB
Tvo nB fo RoB

indirect labour rate variance

Tvo jA fo RoB
indirect material rate variance
time variance

(Bp) S RoB
SiBw q RoB

manufacturing cost variance

nBMow q RoB
overhead cost variance

jw BnB
profitability standards jjw BnB
quantitative measurement  BnB
conciliatory measures
dB~ BnB
intangible measures
jzB BnB
original cost standard
A q nB
faulty
J
So jBTwA RoB
capacity utilization variance
favorable variance

oT MB q RoB
controllable cost variance

joint variance
rate variance

Tv jA q RoB

kBv (AodA) RoB

oTz (AodA) RoB
q (AodA) RoB
Tv jA jpBM RoB

direct material(s) variance

yield variance of direct materials

capacity variance

mixed variance

So oB
(jni ) L

LoU RoB
Tv jA LoU RoB

cheated, cheatee, defrauded

direct material(s) mixture variance

stipulation of a contract

random variance

jAjnAo jB
contractual situations
BjAjnAo jB
account settling, account statedJBveBB
BM JBveBB

jB~U RoB
reconciliation RoB Rn U ,RoB
nBMow So RoB
overhead capacity variance

settlement of bank account

VnA oM RBB JBveBB

inheritance tax waiver

xo RoB
sale variance, sale price variance
overhead price variance nBMow S RoB

nAkMBve wBwA B

Tv jA S RoB

basic (fundamental) accounting concept

direct material(s) price variance

accounting postulates, fundamental

direct labor variance

accounting concepts

reconcile

nAkMBve wBwA B
basic accounting concepts

nAkMBve jBM B
fundamental accounting concepts

B nAkMBve B
financial accounting concepts

Tv nB RoB

jo RoB n ,To RoB
B] oRoB

comprehensive reconciliation

Tvo jA nB~ RoB

indirect material usage variance

So o~ RoB

capacity usage variance

269

S BwT BM vB

nAkMBve o B

UBLwBd nj  ,Anj 
time-period concept

nAkMBve o
B
coceptual framework of accounting

BMBve jM oj 
dual aspect concept

nAkMBve wBwA RB o
fundamental accounting assumption

nAkMBve S~h{ 

budget assumption

accounting entity concept

Q RjBL 
concept of monetary transactions

nB] jo (o
) 

assumptions for budget preparation

accounting assumption nAkMBve RB o

nAkMBve v A ,nAkMBve RB o

current operating performance concept

accounting postulates

usefulness

untraceable

kjw ,jM k
useful
kjw ,Sq AnAj ,k
k{BU BM nB] nBT xpnA MB
hnBU
historical cost versus current fair value
matching

MBU ,MB
informed authority
BC B
authorities
RBB
monetary authorities
Q RBB
juidicial authorities
B
RBB
customs officials
o RBB
tax authorities
UBB RBB
certifying officer
k{nA B
senior
SA AnAj ,k{nA B
affiliated person
ll B
hwBQ wn B
accountable officer

B nA nj pB\ B

]jM RB o
]jM U RB o

insolvable

oYAj
(j SiAjoQ pA q]B) u
nB
Bd wBwA 

conservatism concept

MBU A ,Bp U (A) 

matching concept

TiA A ,(n) RBLY A 

consistency

concept

full disclosure concept

B BzA 
(jw) kCnj jB~T A 

economic cocept of income

measurement concept

opAkA 
primitive
}hz oU B A 
materiality concept
SA 
cost concept
k{BU BM 
nB] k{ BU BM 
current cost concept

competent autharity in finance affairs

authority

pB\ B ,v B
jB~T A RBA BM vB

comparisons to economic data

B o RBA BM vB

comparisons to nonfinancial data

RB M Mo RBA BM vB

comparisons to operating data

S BwT BM vB
comparisons to industry data, averages

(principle),

consistency

kCnj dU 
income realization concept
cost realization concept

q dU 
accural concept
Bp omQU 
Bow S{Ak e 
concept of capital maintenance

Bnj j] oM TL A ,Anj 
periodicity concept
Bp }hz
UBLwBd nj  ,Anj 
permutation, time-period principle

270

BS
tB

A RBA BM ]jM vB

actual quantity

A nAk
quantification
jo  ,jo nAk
statutory authorities
B RBk
by laws
BC ,RAno
rules of conduct
iA RAno
disciplinary regulations
BL
A RAno
insurance regulations
M RAno
pnA ovU RAno
foreign exchange regulations

A RBA BM ]jM vB

budget-to-actual comparisons
profitability comparison

kjw vB
Bbo kjw vB

profitability comparison of projects

comparison
compare

period-to-period comparisons

tariff regulations

kMoU RAno
penal provisions
Aq] RAno
deregulation
RAno me ,AjpRAno
PAj k (Ao{) RAno
antidumping code

tB ,vB
jo vB
nj M nj BvB
BBM MB BvB

inter-firm comparisons

BTo{ MB BvB

inter-company comparisons
interfirm comparison

So{ ka vB
jBzQ BS vB

MBT BwB{ RAno

mutual recognition directive

competitive bought deal

statutory regulations

dU q\U ,So{ j BSLv vB

cross-sectional analysis

standard quantity
jnAkBTwA nAk
jA jnAkBTwA nAk

B RAno
Bj nB B RAno

child labor legislations

house rules

nAqnB RAno
customs regulation
o RAno
financial regulation
B RAno
kCnj oM RBB RAno

standard material quantity

xnBw jB~T A nAk

economic order quantity (eoq)

regulations income tax

L pB Bi S jnCoM nAk
pnA oM RnB
RAno

exchange control regulations

prescribed

k{ oU yQ pA ,k{ no

Ao oTv ,Aj no

proved oil and gas reserves

current output
economic lot

nB] kU nAk
o M o kU nAk

size, economic batch quantity

allowances personal

quantity received

life long annuity

oAAjB Bw no
monthly allowance
BB no
Sq AnAj ,o M o

lot

advantageous, economical

economic batch quantity

shipping point
final destination
scale of production
scale of measurement
scale of prices

Tz k~
B k~
kU tB
y\w tB
BS tB

lot size

(kwn) TBnj nAk

\e ,pAkA ,Twj ,nAk
xnBw nAk
o M xnBw nAk

quantity, measurement
standard quantity allowed

quantity allowed to buy

S
,nAk
jnAkBTwA pB\ nAk

koi pB\ nAk

M kwn ,oM k{ BM ,L ,Aq ,nAk
amount, sum
L

271

T B }~hU B

capital fund

ABow MB
iAj ABow MB

internal capital resources

o pAkA keA tB

opAkA keA tB

scale and unit of measurement
perfect markets school B BnApBM KT

} B BnApBM KT

xjo nj Bow MB
source of working capital

imperfect markets school

iAj nAmBow MB
internal investment resources
finance, financial resources,

tax supplement

RBB
woMBve RB
e
legal considerations
e RB
e
BpAoU nj ]U MB RB
e
audit considerations

B MB

funds resources

AM B MB
international financial sources
authorized resources

pB\ MB
jkd MB
scarce resources
(njB) jkd MB
exhausting resources
k{ o~ MB
mineral resources
k MB
productive resources
k MB
cash resources, funds
k MB
funds sources, source(s) of
] MB
limited sources

funds, source of cash

sources and applications

nB~ MB
ABow MB ]jM nB~ MB

balance sheet consideration

meet

M jni oM ,jo jnCoM ,jo RB

office supplies
nAjA RBq
indirect stock
Tvo RBq
common property, in-common Bz
freehold
k{BL Y n nj 
prohibited
k ,
sealed
k{o ,n
tax inspector
UBB q
vouchers
Bpn jBwA q
RB SLY Sd kFU ,q
internal verification, verification
sources, funds, resources

MB
B RBA MB

capital budget sources and applications

] nB~ MB
sources and applications (uses) of funds

source(s) of financial information

human resources

(nBLTA) nAmA .|B~TiA , ,KwB

appropriate

capital budget sources

just, fair

insurance fund

B~ ,KwB
future benefits
UC B
economic benefits
jB~T A B
BTikA) nAm Bow T{BLA B
(T{BLA
accumulated benefit investment

BvA MB
ABow ]jM MB

potential benefits

BM B
potential future benefits
UC BM B
TvzpBM oTv ,TvzpBM pA uQ B

international sources of funds

moneyed resources

k Q MB
unappropriated funds TB }~hU MB
production sources
kU MB
current sources, current funds nB] MB
iAj woMBve MB
internal audit resourdes

post-retirement benefits

external sources

unappropriated earns

internal sources

TB }~hU B

AM MB
nBLTA AM MB

]nBi MB
iAj MB

272

kBwn  ,kB ,S

kU k{n yB d
product growth curve
sales curve

jAj c]oU An ji B

go ahead
personal interest

xo (yB) d
kU q yB d

jAj c]oU An ji B
~h{ B
pBT Bw BLeB B

prefered shareholders interest

production cost diagram (curve)

B

expenditure curve, cost curve

public benefit, qualified endorsement

marginal cost curve

public interest

q d
B q d
 ,fv .jo ,jBv ,SodM ,fv

dead, out of date

jo  , B
proprietary interest
SB B
Tvo B B

origin of risk

indirect financial interest

oi Bz
SnF BM ,So{ nz

direct financial interest

Tv B B
noM nB
TA jn B

vision statement
fairness, fairly

AnA SM ,B~

fixtures
RBM~
comply with BM jM B ,BM jM L
jo  ,Tn q] M  pA ,ZBTTwA ()
deduction
kCnj pA Bq
area, territory

zoning
kM
o Bnj 

anticipated productivity gains

tendering

~ B
comparative tendering from ~ B
an open list, general tender
contract vendor
selected list tender,

nAq~ B
jkd ~ B

competitive tender from a selected list

|Bi Sv pA ~ B ,jkd ~ B

customs maritime zone

comparative tendering from a selected

loss area

list

Bp 
UnB\U eB ,T o{ ,T 

industrial estate
zone, region
free trade zone
marketing area

pe ,eB ,
nB\U jApC 
B pU 
o RnB


resource, asset, source

L
economic resource
jB~T A L
financial source, resource
B L
nBkM kjBz kw ,nBkM B{ M
I owe you (IOU)

jo pU ,nBzTA ,jo ozT

customs surveillance zone

issue, publish

xpnA M k{ nAkoi BAnAj jo n

push down accounting
pn
cost attribution
q jo n

AoTwA ZnBh j n

issuer

capitalization of borrowing expenses

exclusion
reflect
net benefit
benefit

BXTwA ,e Ao]A pA

jAj tBA ,jo u
}Bi S
kBwn  ,kB ,S

k o ,kozT
peak
ZA  ,oX Ake ,]nj BT
negative yield curve
 jpBM d
positive yield curve
j oM d
demand curve
B BU d
production curve
kU d
income curve
kCnj d
philips curve
uP d
mortality curve
o o d

273

BS A

direct materials

A jA ,Tv jA
expense materials, material o~ jA
used, consumables

jA) BinB RBq ,BinB o~ jA

factory supplies
(Tvo
supplies
RBq ,o~ jA
kU pB jn jA ,k jA
productive material

kU pB jn jA ,k jA

,joM  ,S

(jw) kCnj ,jnC Swj M ,joM  ,S

gain, benefit, interest
UBo
expired T{m k ,k{ kwnow ,

M jAjnAo kwn BBQ M ,k{

lapse
stipend

BBw K]A
jA
qualifying clauses
eA jA
(xnB{ MB o) T{BLA jA
materials

productive stock

bulk materials

materials and services

RBki jA
material on site
nB BQ cB~ jA
consumption
o~ RBq jA
kBv nB\U kB ,SLX BnpBM pA

material returned

active trade balance

material returned to supplier

BSiAjoQ nj pBwoMAoM .pA

equation of payments

material returned to store

k o M TzoM jA
primary cost material
assigned stock

(BS ) RkkM pA
long run equilibrium

raw material
material in process,

BnpBM pAoU ,nB\U pA

balance of trade, trade balance

(jBU) pA
equilibrium, balance, equation

RBki B JBve pA
balance on goods and services
balance of revenue and expense

material in transit

An nj jA
k{oil jA
material issued
njB jA
koi S pA yM T M njB jA
appropriated stock

materials issued at an inflated price

kU S] njB jA
material issued to product

nB\U kBv pA
favorable trade balance

A BM M jA
TB }~hU jA
Bi jA
SiBw Bo] nj jA

process material

Zoi ij pA

infavorable trade

TzoM jA
nBLA M TzoM jA

(UBB ) k{ B jA
spoiled material, wasted material

nB\U kBvB pA

Tvo A jA ,Tvo jA

balance, adverse trade balance

indirect material, prime costs, indirect

balance of foreign exchange pnA pA

(xjo nj) B kB ,SLX kB ,SLX pA

expense
consumable materials

active balance

o~ MB jA
(B ,jAjnAo ) jA

adverse balance

provisions (contract, law)

critical areas

scrap material

 kB , pA
AodM A
letter of agreement, agreement,BSA
consent letter, letter of consent

(BwA jA) Ao jA
material goods jB B ,u] ,B ,jA
direct material
Tv jA

274

nBLA kAp j]

BQBBQ BS A

BQBBQ BSA

toTwj nj ,nBTiA nj ,j]

ex store, disposal, available

compensation agreement

on hand

payment agreement

Swj nj ,j]
oTv oj]

SiAjoQ BSA
S SLXU BSA

continuous stock taking (continuous

price fixing agreement

inventory; continuous stock-checking;)

reciprocal trade

inventory, stock

agrement, bilateral agreement

j]
nj oiC j]

LB]j nB\U BSA

j AM RnB\U nBMnj BTA

closing inventory, inventory at end of

agreement regarding international trade

period

in steel

buffer stock

BTeA j]
A B j] ,(nj A) eBTTA j]
opening stock
nj
o AA j]
inventory of real estate
warehouse stock

nAmBow BSA
investment agreement

gv MB o BSA
irrevocable agreement
illegal agreement

nBLA j]
w ,nBLA j]

inventories, physical inventory, stock

oT MB o nBLA j]

B o BSA
B AM BTA

international commodity agreement

nB\U LB]j d]oU nB\U BTA

preferential trade agreement

non-controllable inventory

LB]j nB\U BTA

~d nBLA j]
product inventory stock

bilateral trade agreement

verbal agreement

B nj A j]

B{ BTA
(RB) RnB\U oU BTA

inventory at begining period

general agreement on tariffs and

interim inventory

trade (GATT)

Bw  nAjoM j]
cash balance on hand,
k Q j]
cash balance, money cash
monetary stock

Q j]
nU j]

inflated stock

inventory B
j A j] ,v] j]
maximum stock
in progress

oX Ake j]
SiBw Be nj j]

swap agreement

(pnA) RjBL BTA

restraints, difficulties
A
AoUo nB\U A
nontariff trade barriers

nB\U kM k ,nB\U B ,nB\U A

trade barrier
profit restraints

inventory, inventory in progress

profitability restraints

stock in transit

B An nj j]
book inventory
B oTj j]
cycle stock jB j] ,Anj j]
unnecessary inventory
nBLA kAp j]

non tariff barriers

(redundant inventory)

tenant and lessee

import barriers
renter, hirer, lessor
landlord

jw A
jjw A
AoUo A
UAjnA A
o]
p B ,o]
o]FTv o]

275

Tiw jA j]

dAow B j]

kU S] nBLA pA njB j]

kU S] nBLA pA njB j]

prompt delivery stock

stores issued to production

branch stock

spoiled stock

L{ B j]
UBB B j]

RBB j]
(oT) Tvo j]

spoiled goods inventory

obsolete stocks (product)

used stock

) q nAjoMRn ,q j]
physical inventory
(
( ) B q j]

Tv B j]
omQB~ B j]
oT nj zB B j]

depletive stock

shop window display stock (goods)

TiBw B j]
semi-finished stock(s)

UAjnA B j]
imported goods inventory

(KwBB) B o oj]

physical stock
computable stock

xnB{ MB j]
controllable stock B oT MB j]
spares stock
k RB j]
merchandise inventory
B j]
nj AkTMA (nj B ) j]

inadequate stock-taking

beginning inventory

perpetual

inactive stock

nBLA pA Aj oj]

inventory, permanent inventory

(
B B ) oMnj oj]

indiscrimination stock taking

k An (B ) j]
imperishable stock k{ kwB B j]
nBLA j] ,v] j] ,B j]
inventory stock

Anj oj]
periodic stock taking

nj AkTMA B j]
opening inventory

L Bw oj]

immovable stock

odUM B j]
k{ M B j]

previous years inventory

( A) oj]

insured stock (inventory)

actual stocktaking

nj BBQ B j]

Aj q oj]

ending inventory, closing inventory

constant physical inventory

( ,) q oj]
physical stocktaking

BU ApAkA BU B j]
partly finished stock

nj oiC SiBw Bo] nj B j]

spare parts inventory

k pA j]
(o) BY ~d j]

secondary product stock

inventory at end of the period

in transit stock
pledged stock

Tv jA j] ,A jA j]

direct materials inventory

TB}~hU (jA) j]
stock allocated
raw material stock
fuel inventory

An nj B j]
o nj B j]
k{ TiBw B j]

finish stock (good)

finished goods

k{ TiBw B j]

stock (finished goods inventory)

Bi jA j]
Tiw jA j]

(nj oiC) Bw oiC k{ TiBw B j]

goods inventory at the end of the year

276

w jk ,pU B

Tv jA j]

customs seal (Jow w) o o

direct materials stocksTv

action lag

(direct materials inventory)

Ao]A S
days of charge
j AjA S
SiAjoQ nj ,SiAjoQ S

stock in hand

period of payment, grace period

cash in safe

kM SiAjoQ S ,jAjnAo kkU ,S

fictitious cash
counted cash

pA hU hU jnA n S] Bp S

,A SiAjoQpBM o{ S ,jAjnAo Ao{
grace period, deadline
S
prompt
j TiAjoQ k B S
relevance
BLUnA ,nAmoYA ,
significant
nAjB ,SA AnAj ,
conciliation officer
\B
interim (B BUn jn nj) Anj B
average, mean
B
importance mean
SA B
significance mean
oYFU B
particular average
|Bi B
simple average price
S jBw B
MBve wT ,jk B

actual stock

motivational cost
moving average
mean
weighted mean

odT B
 odT
B

wT ,B
p B
(MBve) p B

arithmetic weighted average

nBLA j] j]
k j]
k nj k j]
(A) k j]
k{ xnB{ k j]
B A j]
kMRBB ,UBB j

cash in hand, cash

moratorium, usance

arithmetic mean (arithmetic average)

tax payer, rate payer

demanding, claimable

LB jn
weighting
jAj Ko ,jo p
position building
To
object
(q) 
first cost A k{BU BM ,q 
deadline
k
maturity of debt
kM SiAjoQ k
due
k{kwnow ,kwn k
 ,fv ,
 ,T{m k
out of date, overdue
short day

jq k
financial success
B S
credit standing
nBLTA S
crisis situation (position)
AodM S
So{ nB] S
current position of the company
organizational status
least-cost position

 odT
p B

exponentially weighted moving average

p B ,p B
weighted average

k BM M oM fo B

assemble

jo KoU ,jo rBT

professional skill
Aoe RnB
dU q\U BUnB
analytic(al) techniques

sample mean

tellers stamp

harmonic mean
medium-term
average, median
median

BpBw S
q oT S
nB] B S

current financial position

London inter bank mean rate

B
Bv B
RkB
B
w jk ,pU B

jA j]

audit stamp
company seal
stamp, seal
wax seal

nAkdU o
woMBve o
So{ o
o  ,o
o

277

jB~T
A  BoT , jB~T
A B

audit firm

woMBve vw
e k~T ,Be , e vw
carrier
ke ,
 e k~T , e vw

,BX

SA ,BBQ ,vA ,BX

convention

oU VnA ,VAo

legacy, field, inheritance, heritage

common carrier

credit amount

service business

stage of completion

credit reporting agency (credit

contribution basis of employer

UBki vw
BSo{ nBLTA kkMjn vw

reference agency; credit rating agency)

institutional investor

nAmBow vw
nB\U nBLTA (So{) vw

degree of risk

k{U yQ pA nB
TA jn kCnj Aq

income standard

manufacturing enterprice

rate, degree, amount

T vw
AB vw
nB\Uo vw

(pAkA - ]nj) Aq
vn Aq
AoL] L ,SAo Aq

exposure

non-commercial establishment

compensatory amount

non-commercial

monetary amount

BTA nB\U o vw

creditable financial institution

Q (L) Aq
product usage rate
~d o~ Aq
milliard (billion)
jnB
million
(nAq nAq)
organizations, institutions
RBvw
RAoM xomQ RBvw

financial institution

bond accepting houses

profit oriented establishment

njB vw
parent enterprise (corporation)

oLT B vw

issuing house
institution,

B jB ,B vw
nAjBM AnA o{B vw
So{ ,jB ,vw

organization institute, entity, institute

enterprise, business

nB\U keA ,vw

RBLB vw

Sj oT SdU RBvw

state-controlled corporations

BSo{ nBLTA LUn kU RBvw

rating agency

BTAo BBpBw ,RBvw

debt collection agency

non-profit organizations (company)

institutional buyer

industrial organizations

nAkoi Bvw
UAnjB B kMTvM vw

export packer

founder, establisher,

T RBvw
nAmBM ,uw

institutor, promoter

UBB oLi AnAkMBve vw

(oi BTeA) oi Aq

commercial credit corporation

public trust

nBLTA Aq
nB U Aq
BonB M e Aq

credit agency

chartered institute of taxation

credit institute

organizer

trust company

vw
jB~T A  BoT , jB~T A B

house of issue

marcroeconomic factors

nBLTA RBA vw
nBLTA vw
A vw
Bow FU vw
nBLTA RBdU vw

credit bureau agency

discount house

kqU vw


taxman
diurnal

<UBB q> AoM wno B

Bpn oTj k B
Bw RBL nAmB

denomination of shares

,S k ,BMA vn ,
B

unsystematic uncertainty UBTvwo
business name, trade name nB\U keA B
UBA } A n BM MAn nj AB
bed-bug letter

,wno kBU ,BLTzQ B

jBA B ,Tv toMBve kFU

obsolescent, obsolete

jBTA k pA ,JBMB
obsolescence
MBMB ,k{ fv B JBMB
technical obsolescence
 MBMB
B (j]) MBMB
inventory obsolessence

kBnj ,j SiAjoQ nj AUB

practical insolvency
off-type

jB  BM oB ,n]B
killer bees
]B
immaterial
SAM ,q] ,qaB
o o jn eB ,AodM eB

comfort letter

critical region

letter

region, zone

Aok wU RBA Sd kBU B

of representation, representation letter

internal control letter

iAj oT B
Sok B

management letter, letter of

recommendation
covering letter
airmail, airletter

d U B
(A) BQA B
ok RF unKB

pe , ,eB
gross, impure
}BiB
L M }Bi L kLU ,jo }BiB
gross up
}BiB
SABM odU ,k odU ,BSwnjB
material misstatement
circumvent

vice (deputy) chairman

jo oYAM ,To kjB

ineffectiveness
U k ,BwnB
B k{nA B ,toMBve ,JBvdl ,oB

planned results

ABoM [BT
results of operations
RB [BT
}Bi Bp B jw ,RB [BT

comptroller, auditor

operating result(s), results of operations

unbalanced

(RB) jo [BT
actual operation results
actual results
satisfactory results

gap in coverage
name brand
irrelevant
nominee

( A) [BT
J [BT

unfavorable
intangible

U jM B B
nz UnB\U B
jBTB ,pATB
BM ,MoB
kB ,jqB
kBvB
tvdB B jzB

279

(BBw) Bw jpBM (fo)

kM B v
,Be ,\T

kM B v ,Be ,\T

k nB]A AoM AoTwA fo

lesees borrowing rate

payoff = pay-off

depletion rate

L MB  TwA fo
(q)  TwA fo
par value of currency
pnA wA fo
norminal rate of interest
oM wA fo
nB
TA jn BLT{A fo
amortization rate

Sv SB Be ,J \T
desired result

(o
jn) J ~d B \T
optimum output

jo ]o ,jo pAkAuQ ,jAj RB\

anticipated exception rate

save

warehouse rate

bailout

nAjnBLA fo
omQBA fo
felexible exchange rate pnA omQBA fo
basing rate
BQ fo ,A fo
open market rate
jApC nApBM fo
market interest rate
oM nApBM fo
market rate of discount
qU nApBM fo
market rate of investment Bow nApBM fo
market rate
BQ oM fo ,nApBM fo
nAmBow knAjpBM fo

Bow RB\
]jM AnA d

flexible rate

presentation of the budget

B BMBvdUn AnA d
presentation of financial statements
dealing arrangements
prima

pU d
Tvh , pA yQ ,k ,Svh
Tv o kLU jApC fo

indirect quoted free exchange rate

free rate, open rate

wn fo ,jApC fo
(RBLU) C fo

cut off rate of investment

jpBM fo
yield rate, rate of return
jpBM fo
BTv Kve oM jpBM fo

advertisement rate, advertising rate

departmental rate of return

pegged rates

rate of return

q Kve oM jpBM fo
rate of return over cost
aftertax basis

RBB pA uQ jpBM fo
RBB ov pA yQ jpBM fo

pretax rate of return

historical rate of return

cross rate, rate of exchange

pnA fo
nz j Q pnA jBL SLv B SMBY pnA fo

spot exchange rate

nApBM [An pnA fo

UC fo ,(nAjk) w pnA fo

forward rate

oT pnA fo
floating (flexible) exchange rate

hnBU jpBM fo
nAkMBve jpBM fo

accounting rate of return (ARR)

internal rate of return (IRR)iAj jpBM fo
gnBU nj  o AnA iAj jpBM fo
/j{ nAk kwnow BU nAkoi
gross redemption yield (effective yield;

floating exchange rate

oT pnA fo
ovU fo ,pnA fo
predetermined rate k{ U yQ pA fo
standard rate
jnAkBTwA fo
nB (SBw) jnAkBTwA fo
exchange rate

standard hours rate

standard machine rate

{B jnAkBTwA fo
keA o jnAkBTwA fo

yield to maturity)

(BBw) Bw jpBM (fo)

annual rate of return

standard rate per unit

standard cost rate

q jnAkBTwA fo

280

(pBTA) d]oU fo

wA B jAjnAo oM fo
contract rate of interest

Bow jpBM fo

yield rate of capital, rate

of return on capital

BBw Ko oM fo
compound annual interest rate

k{A oM fo ,wA oM fo
nominal interest rate
nominal rate (of

nAmBow jpBM fo
rate of return on investment, investment
rate of return, yield rate of investment
project rate of return

bo jpBM fo
Ko jpBM fo

k{A B wA oM fo

interest) = coupon rate

UnB\U BUAoM AoM BM oM fo

corate

Bow jpBM fo

compounded interest rate return

expected rate of return

nB
TAjn jpBM fo
oUBM fo
higher-rate tax
kCnj oM RBB oUBM fo
risk free rate
no BTeA kM fo
equity rate
oMAoM fo
par exchange rate,
pnA oMAoM fo
higher rate

k BBM M oM fo
london inter bank bid rate (LIBID)
natural interest rate

L oM fo
nL = k BM M RkBU oM fo

London inter bank offered rate

exchange parity, foreign exchange rate

(LIBOR)

long run rate

effective annual rate

oY oM fo
RkBU BA oM fo

short-term interest rates

insurance rate

M fo
base rate, key rate
(BL) BQ fo
basic labor rate
jq BQ fo
standard rate of pay jnAkBTwA SiAjoQ fo
pay out rate
jw SiAjoQ fo
(oM k fo) oM Q fo
money rate of interest

BBM MB jBzQ fo
inter-bank offered rate

RkkM fo
long run market rate
nApBM RkkM fo
insurance rating
M kMfo
prime rate
A fo ,(pBT) oTM fo
interest rate, rate of interest
oM fo
stated rate of interest k{ A oM fo
coupon rate
o AnA oM fo
oLT BTo{ o AnA oM fo
corporate bond interest rate
prime interest rate

A oM fo
BM k BSBnj  xpnA  AoM fo
/k oMAoM An k BSiAjoQ
implicit cost = opportunity cost

historical exchange rate

conversion rate

pnA hnBU fo
kLU fo
UoQ xpnA SLXU fo

constant dollar plan

qU fo ,hU fo

uU nj BM oM fo
forward interest rate
federal fund rate

BBM M oM fo
imputed interest rate
~~hU oM fo
market rate of interest,
nApBM nj oM fo

discount rate, rate of discount

market price per share

transit rate

stated interest rate

nL fo ,SqAoU fo
pnA d]oU fo

preferential exchange rate

preferential rate

(pBTA) d]oU fo

wn oM fo
BBw oM fo
lending at a rate AoTwA Bw oM fo
implicit interest rate
oM fo
interest rate per annual

281

TMB
n fo

nBMow TBw Jm] fo

labour hour absorption rate of overhead

SMBY nBMow Jm] fo

fixed overhead absorption rate

BinB nBMow Jm] fo

}ioU fo

released rate

}ioU fo
multiple rate
LoU fo
exchange rate, coversion rate ovU fo
BpAoU gnBU nj pnA ovU fo
exchange rate at balance sheet date

factory overhead absorption rate

B gnBU nj pnA ovU fo

Bow Jm] fo
penalty rate
o] fo
multiple exchange rate
pnA Bka fo
hurdle rate
JB~ ke fo
rate of premium
qB] fo ,M e fo
() oT nBM e fo

exchange rate at transaction date

general cargo rate (GCR)

rate of apportionment of overhead

capital attracting rate

pnA oMAoM fo ,pnA ovU fo

foreign exchange rate, rate of exchange

pnA (pn) nB] ovU fo

current exchange rate

nBMow vU fo

through rate

B fo ,owAow e fo
marine charge
Bnj  e fo
oM }Bi fo

 TwA kB~U fo
accelerated rate of depreciation

pure interest rate, pure rate of interest

earned rate

accelerated rate

purchase rate (or rhythm)

local rate
piece-rate

koi fo
iAj fo
A ,(jk) AAj fo
Tv knj fo

(kAqA) kB~U fo
q kB~U fo
(pBwoMAoM) kU fo

equalization rate
tariff rate

(o ) oU fo
nBMow k{ U fo

straight percentage rate

determined overhead rate

labour rate

jqTwj fo
standard labor rate
jnAkBTwA jqTwj fo
wage rate Bp keA Kve oM jqTwj fo
basic wage rate
BQ jqTwj fo
daily rate, day rate
Apn jqTwj fo
indirect wage rate Tvo jqTwj fo
direct
Tv nB SBw o jqTwj fo

bank discount rate

BM qU fo
bill discount rate
RAoM qU fo
L SiAjoQ B nj (hU) qU fo
aniticipation rate
k pA
fiscal discount rate
B qU fo
rediscount rate
jk\ qU fo
joM AnAj JBve M fo ,qU fo

labour hour rate (labour hour rate)

rate of inflation

(LBAk) nAkj fo

BS  cw yAqA ,nU fo

seeing rate, sight rate, call rate

inflation rate, capitalization rate

usury rate, usurious rate

constant rate

official exchange rate

official discount rate
authorized wages rate
economic growth rate
competitive rate

nAi BMn fo
pnA wn fo
qU wn fo
jqTwj wn fo
jB~T A k{n fo
TMB n fo

SMBY fo
current rate of yield
jpBM nB] fo
C fo ,n dU fo ,nB] fo
spot rate, current rate

q jBeC Jm] fo
cost unit absorption rate

282

Aeo fo

fair rate

jB fo
fair rate of return
jpBM jB fo
rate of duty o e fo ,nA fo
paper rate
A o fo
k nB]A AoM AoTwA o fo

Apn fo

credit risk rate of interest,

Apn fo

day rate, daily rate

time work rate

lesees incremental borrowing rate

nB Bp fo
jBw fo
q jo {ow fo ,{B nB SBw fo
{B nB SBw tBwAoM nBMow

selling rate

machine-hour rate

xo fo
BM jo fo
knB Apn nB fo

bank lending rate

employees day work rate

jqTwj jqnB fo
nB\U BUAoM BM oM fo ,B fo

commodity rate
freight rate

A e Ao fo
nBM Ao fo
pnA k{oT fo

controlled exchange rates

marking clerk
tax rate
income tax rate

A]jM nB TBw fo

budgeted rate per hour
direct labor hour rateTv

piece work wages rate

zone freight rate

simple rate, single rate

nB TBw fo
rate of hour
SBw o fo ,TBw fo
annual percentage rate (APR) BBw fo
k{ U yQ pA nBMow fo
predetermined overhead rate
production overhead rate

kU nBMow fo
(oAj) AoAj nBMow fo

departmental overhead rate

(tnM nj) nAmio

RBB fo
kCnjoM RBB fo
kB~U RBB fo

graduated rate structure

payroll tax rate

jqTwj e RBB fo

direct tax rate
Tv RBB fo
companys tax rate
So{ UBB fo
exchage rate (pnA ovU fo) pnA jBL fo
basing-point rate
EkL fo
pnA oT fo
flexible (floating) exchange rate

burden rate

(jB~T A nj) nBMow fo

nAmBow fo
high rate
w fo
high rate of interest
oM w fo
rate of profit, profit rate
jw fo
nAmBow L pA knj KveoM jw fo
rate of investment

indicated yield

kU keA o jw fo
rate of profit per production

B keA o jw fo
rate of profit per article (goods)
floating rate

koi wT fo
daily average rate
Apn wT fo
weighted average rate
p wT fo
SBw o wT fo

 odT
fo ,(jw) nB{ fo

UAnjB fo
premium rate
o fo
spoilage rate
RBB fo
Rk kM nB]A jAjnAo nj oM fo

average rate per hour

interest rate implicit in the lease

average purchase rate

average rate per unit

keA o wT fo
nApBM fo ,B fo ,wn fo,pB\ fo

statutory rate, authorized rate

step rate

Aeo fo

export rate

nB]A nj fo
rate implicit in the lease

k nB]A AoM k{
U jw fo
lesees implicit interest rate

283

RkBU BkM SLv

cost of capital rate

audit software

Bow q fo
woMBve nAqAo
oT jke M jM jq

close to control limit lines

Ko fo

compound rate, composite rate

Ko fo
 TwA Ko fo

composite rate of depreciation

hourly wage rate

quick rate, quick ratio, acid-test ratio

TBw jq fo
joint rate
oTz fo
target rate k Kve oM fo ,J fo
kCnj ~dU no fo

acid test, quick ratio ow SLv ,C SLv

equired earning rate

xpnA M (kM  ) kM }Bi xpnA SLv

s
RkkM BkM M s xpnA SLv

pereferential discount rate

net worth to long-term debt ratio

fine rate

ratio

SLv
(ow) C SLv

debt-to-net worth ratio

SMBY BAnAj M s xpnA SLv

(hU B) qU pBT fo
fo oT ,(B) pBT fo
zone rate

(AeB) A fo
nU jn fo

net worth to fixed assets ratio

bond ratio

o AnA SLv
oA SLv
RvU BA B nBM SLv

expected inflation rate of interest

leverage ratio, gearing ratio

kMfo ,Aq ,fo

oM A fo ,oM oY fo ,jpBM oY fo

burden coverage ratio

effective interest

return ratio

of interest

jpBM SLv
A Bw }BiB kCnj ,A jpBM SLv
B A Bq oM vU AnAj
initial yield
AnAj
indebtedness ratio, debt ratio kM SLv
s xpnA M Rk kM kM SLv
long term debts to net worth ratio

kM SLv ,s xpnA M kM SLv

kM SLv ,B AnAkBw e M
debt-equity ratio
Bw BLeB e M
s xpnA M nB] kM SLv
current debt to net worth ratio

Bow BLeB e M nB] kM SLv

current debts to owners equity

Bw BLeB e M BkM SLv

rate

decreasing rate

q fo
interpolated rate
Lv fo
(SLv M vU fo) Lv fo
pro-rata rate
marginal rate, final rate

B fo
RBB B fo
overhead per unit
nBMow keA fo
actual occurrence rate
jAkin A fo
import rate
(B ) jn fo
forward (future) rate
UC Bio
jkT jpBM Bfo
marginal rate of tax

multiple solution rates

pnA k{oT fo ,pnA SMBY Bio

fixed exchange rate

equity capital to total debt ratio

oA BTLv ,BkM SLv

gearing ratios (leverage ratios)

RkBU BkM SLv

short-term debt ratio

rate, effective rate

jnAkBTwA SBw o fo
rate per standard hour
rate per machine hour {B SBw o fo
rate per unit
expenditure rate, cost rate

keA o fo
q fo

284

S
M jw SLv

Bw jw SiAjoQ SLv

A {Be SLv ,BA {Be SLv

margin of profit ratio

Bw jw SiAjoQ SLv
payout ratio, dividend payout, long-run

SB SLv ,kU \e SLv

dividend payout ratio, payout time

production-volume ratio (PV ratio)

kCnj M pAkAuQ SLv

,So SLv ,SB \e SLv

capacity ratio
(kU) To SLv
(xo \e M sB jw) jw \e SLv

saving-to-income ratio

profit volume ratio

current cash debt coverage

debt-coverage ratio

kM y{Q SLv
nB] k kM y{Q SLv

BkM M Bw BLeB e SLv

k BkM y{Q SLv

ratio of equity to liabilities

cash debt coverage ratio

current assets ratio

interest coverage ratio

nB] AnAj SLv

nB] BkM M nB] AnAj SLv

ratio of current assets to current

liabilities

oM y{Q SLv
asset cover (ratio)
AnAj y{Q SLv
capital cover
Bow y{Q SLv
Bw jw y{Q SLv

BLeB e }Bi M SMBY BAnAj SLv

nAmBow SLv ,(s xpnA) Bw

dividend coverage ratio

capitalization ratio, leverage ratio

preferred dividends coverage

cash assets ratio

k BAnAj SLv
q M kCnj SLv

proportion of profit to expense

percentage

knj (SLv)
Bp SLv
Bow M A SLv ,Bow nBTiBw SLv

loss ratio

capital structure ratio

(Bow M BjoPw) AjoPw SLv

deposit ratio

pBT Bw jw y{Q SLv

SMBY AnAj d pA A FU SLv
fixed asset coverage
conversion ratio

(pnA) kLU SLv

mix ratio
RBLoU (SLv) KoU SLv
profit sharing ratio
jw vU SLv
calendar ratio
(Bp) U SLv
BkM SiAjoQpBM AU SLv
solvency rations
constant ratio

working capital ratio xjo nj Bow SLv

nAmBow SLv
investing ratio, capatalization ratio

k BSLv ,C SLv ,ow SLv

(Aj) SMBY SLv

acid ratio, current ratio
nB] SLv
RkkM BkM M k Bo] SLv
funds flow to long-term debt ratio

BkM  M k Bo] SLv

liquidity ratio (acid-test ratio; quick

funds flow to total debt ratio

ratio)

k jpBM ,Bow q M k Bo] SLv

AnAj

buring ratio

(M nj) Siw SLv

jw q vB ,nCjw SLv

benefit-cost ratio, profitability ratio

cash flow to capital expenditure ratio

B jw Ko ,jw {Be SLv

profit to turnover ratio xo M jw SLv

contribution margin ratio

ratio of profit to sale

(contribution-to-sales ratio

xo M jw SLv
earnings-to-price ratio S M jw SLv

profit-volume ratio)

nz Q keA M nz Q keA SLv

285

S
M jw SLv

S M jw SLv

BAnAj oBw M xo SLv

sales to other assets ratio

xjo nj Bow M xo SLv

sales to working capital ratio

BAnAj  M xo SLv

price-dividend ratio (PDR-P/D ratio)

dividend payout

vU jw SLv
So{ }Bi jw M vU jw SLv

equity dividend cover

sales to total assets ratio

oM }BiB M RBB oM pA L jw SLv

j] xjo ,B j]M xo SLv

sales to inventories ratio
B
BAnAj M }Bi xo SLv

income gearing

ratio of net sales to assets

increasing ratio
activity ratio
price earning ratio

kAq SLv
SB SLv
kCnj M S SLv
jw M S SLv

price earnings ratio (PE ratio)

price sale ratio

xo M S SLv
efficiency ratio
AnB SLv
cash flow adequacy ratio k SB SLv
debt to equity ratio
kM  SLv
key ratio
k SLv
asset turnover ratio AnAj xjo (SLv)
SMBY AnAj xjo SLv

}BiB jw SLv
gross margin, gross profit ratio

}BiB jw knj ,}BiB jw SLv

gross profit ratio
gross-profit ratio
ratio of gross

profit to sale, gross profit ratio

sB jw knj ,sB jw SLv

gross margin ratio (gross profit
percentage

Bow M s jw SLv
ratio of net profit to capital

w B nApBM S M w o jw SLv
earnings yield
preferred stock ratio

fixed asset turnover ratio

capital turnover ratio

Bow xjo SLv

nB xjo SLv
cash flow ratio
k xjo SLv
proprietary ratio
BB SLv
financial ratio
B SLv
tax ratio
kCnj oM RBB SLv
proportional relationship
KwBT SLv
capital usage ratio
Bow o~ SLv
xjo nj Bow M B j] SLv
labour turnover ratio

sB jw SLv
xo M sB jw SLv

pBT Bw SLv
Ko ,SLv

ratio, proportion, ratio analysis

AnB SLv ,oY (Ko ) SLv

effective ratio
operating ratio

UB SLv
nB] BkM M xo SLv

sales to current liabilities ratio

TBnj BJBve M xo SLv

sales to accounts receivable ratio

Bw BLeB e M xo SLv

inventory to working capital ratio

equity turnover

medium (median) ratio

xjo ,Bw BLeB e M xo SLv

Bw BLeB e

B SLv
M MB k ] ]) k SLv
cash ratio (liquidity ratio) (nB] BkM
nz Q keA M nz Q keA SLv
par of exchange
oj

sales to stockholders equity ratio

xjo ,SMBY BAnAj M xo SLv

sales to fixed assets ratio SMBY BAnAj

286

L o

on credit, on account, charge accountv

landmark

BAn ,po Bz
national brand
Bz
token
S ,Ur ,Bz
indication
A ,Bz
decision symbol
o~U Bz
originate
pA To zaow ,To RFz
authoritative literature
wn RBoz
reinstallation
nBMj K~
advise
jo U ,jo Sd~
oT ,So{ oUBj BSLY oM RnB

accounting control
nAkMBve
control of accounts
BMBve oM RnB

Aoe RnB

AnBBTvM qnA SLv

creditors day ratio

AnBBTvM qnA SLv

Bw BLeB e M A SLv

loan to equity ratio

loan to capital ratio,

capital structure ratio, debt-equity ratio

gearing proportion

n
e ,RnB

B
oT ,LB]j RnB

\wA SLv
nApBM xpnA BTLv
MB{pnA BSLv

market value ratios

ratios used for valuation

standard ratio

jnAkBTwA BSLv
T jnAkBTwA BTLv

industrial standard ratios

AnAj onBM BTLv

asset utilization ratios

professional control (inspection)

attendance, supervison

TBnj BMBve BTLv

accounts receivable ratios
profitability ratios

dual control
control over cost

q n RnB

oversee
T{Aj o
op ,jo RnB

customs control o oT .o RnB

supervision
TwoQow RnB

general insurance system B M B

B] BT]A FU B

comprehensive social security system
global system

nB\U RBd]oU B] B

Bow M A SLv

nCjw BSLv
Bp jw BTLv

profit and loss ratios

industry ratios

S BSLv
(jo) UB BSLv

operating performance ratio(s)

earnings ratio

kCnj kA BTLv
BRn dU q\U nj) k BTLv
key business ratio
(B
nAkMBve AkT BTLv

of trade preferencess (GSTP)

prevailing accounting ratios, accounting

multiple currency system

fationable ratios

pnA ioka B

woMBve xnAq nj (o{ kM) nAjBXTwA o

except-for opinion, except opinion

Tv nAkMBve o

independent accountants opinion

Sok kke o

management discretion

e ,AnC ,k ,En ,Bkj ,Bo

opinion, attitude, view, award
except opinion
unqualified opinion

oz o

L o

management ratios

Sok BTLv
B j] BTLv
expense ratio
q SLv
kCnj  M oT Bq SLv
inventory ratios

variable cost ratio

q M Tv jqTwj jnAkBTwA q SLv

labour-cost ratio
A
orginal copy (boilerplate)
A hv
presentation copy
kU hv
second prescription, second copyj hv

287

U 

branch of contract

jAjnAo 
violation of agreement
jAjnAo 
nAkoi B oTz w M jAjnAo 
customer default

jAjnAo jB jo SBn ,jAjnAo 

 o

negative opinion

 o

favorable opinion
A o

theory of chance
uB{ o

acceptable view
L MB o

jAoA SB nU ,SB o

breach of contract, break of contract

proprietary theory, proprietary opinion,

break of clause

ownership theory

jB 
,kwnow pA yQ jAjnAo jB 
k pA yQ  , o 

BBToM nAkMBve A RF Bo

APB opinions

anticipatory breach
best profit point

BpBM o

jw oTM 
k{BU BM UBUM 

cost indifference point

price-indifference point

nApBM nj jBU 
market equilibrium point
price equalization point

S jBU 
B pBwU 

point of separation of product

BY ~d U 
secondary product separation point

ow M ow 
break point even, break-even point

B ow M ow 
financial break-even point
cash break-even point

k ow M ow 
xnBw kk\U  ,(B ) xnBw 

order processing time

weak point

windfall gain

jnCjBM 
~h{ 
influence
jo l
negate
jo nBA ,jo 
major defect
k A }B
minor defects
q] }B
control points
oT B
on cash basis
Gk
cach on delivery
dU B M k
net cash currency
pnA }Bi k
cashable
k{ k
encash
a jo k
cash and cash equivalent
k L{ k
cash on delivery (COD) dU B k
planned liquidity k{ qnBoM k
international liquidity
AM k
protective liquidity
ATzQ k
excess liquidity
jApB k
financial liquidity
B k
liquidity
(nB] k) k
,k Rnk AnAj ,(k{ Q) k
liquid
k
void stamps
oLU BMA ,oLU y
protective role
TBe y
detailed drawings
~U Bz
decay
yB ,B~
defect
K ,}
self interest, personal interest

S UBUM 

profit zone

game theory (theory of games)

nCjw 
 
B FU nj  

weak point in financing

check-point

MB  ,oT 
bull point Bw koi yQ AoM kBv 
peak sales
xo ZA 
U 

separation point (split-off point)

288

(JBve o B) B o kB

custody

nAjSBA ,nAk
nAjBM AnA nAk

global custody, safekeeping

owMow 

breakeven point

owMow 
xnBw kk\U  ,(B ) xnBw 

order point

L ,e ,nAk
holding, maintenance, retention

 oTj M B nA  ,BMBve M BTA ,

posting

nAjnBLA ,nBLA nj nAk

warehousing

(JBve ] B kB jn nj) BQ M 
brought down

held to maturity
maintain

kwnow BU k{ nAk
jo nAk
 BBM nAk

safe keeping and filing

k{  oTj nj SLY) k{  oTj M 

posted
carried down (c/d),

kM nj M 

carried forward (c/f)

maintenance

brought forward (b/f)

maintenance of capital

daily posting

SL Ao nAk
Bow S{Ak
(jB) q Bow S{Ak

quote

maintenance of physical capital

retain
tariff nomenclature
sole agency

jo e ,T{Ak

AoU nUB
nB~dA kB
nB\U kB

business agency, trade representation

,SB ,nAqnB ,nB Ae ,kB

SB ,uArC
forwarding agency
 e kB
xo nAqnB ,xo kB
agency

sales agency, sales representative

represent

jo kB
customs agency
o kB
special agency
s kB
sole agent
nB~dA kB
insurers representative
oM kB
business agent B ,nAqnB nB\U kB
B ,nAqnB ,nB\U kB

kM d M 
Apn 
jAj S ,jo 
(JBve kB B B nA) BB 

monthly posting
direct posting

Tv 
AnBBTvM Ko k~ M AA BTA 

fraud conveyance
giro

BBM M BTA 
nAmA kw ,nAmA ,dU ,BTA 

transfer payments
legal transfer

nAjBM AnA wn BTA 

v kjBTA B kM Bw BTA 
kMB BTA A M Bw 

blank transfer

oTA Tvw o pA ] BTA 

electronic transfer of funds (ETF)

B Ae jo L ,jo SiAjoQ ,
RAoM
knAmA wU

dishonor (dishonour)

default by the principal

mercantile agent
commission agent

SiAjoQ BAU k ,
So{ kB
w KeB kB

failure in payment
management attitude

representative of shareholder

(JBve o B) B o kB

correspondent agent

Sok xo
nBLA jBwA nAk

inventory record keeping

record keeping

nAjoTj ,jBwA nAk

289

UnB\U B

sample, pattern

To ,A ,
L jn nAjoM

BnpBM kB

commercial

representative, commercial agent

lot acceptance sampling

insurance agent

audit sample

paying agent

woMBve
k{B\A BnB pA o

work sampling

M kB
SiAjoQ kB
o }ioU kB

customs clearing agent

}hz A o
specific item sampling
pilot sampling

BnpBM kB

A o
jnCoM o
Q keA tBwAoM o

estimation sampling

monetary unit sampling

BLT{A ke U AoM o
combined attributes and variables
sampling
random sampling

jB~U o
k o jB~U o

forwarding agent

 e kB
special agent
|Bi kB
kB , o U A ,~h{ kB
personal representative (PR)
home service agent

iAj xo kB
shipping agent
AoTz kB
scorekeeping
jAoA M jAj o
graph, diagram, chart, graphic
nAj
mortality chart
omQ TwA nAj
BoM nj RBA xpAjoQ Bo] nAj
processing flow-chart

unrestricted random sampling

multiple sampling

Bka o
Aeoka o

sampling multistage

AoAj nAj
pie chart, piece rate, circular chart
block flowchart
organization chart

audit sampling

woMBve nj o
pAkA> BM KwBT BTeA BjAkn o
<nqM B
probability proportionate to size (PPS

kz kML o
unstratified sampling

hU o ,L MB o
acceptance sampling

BwoMBve wU UB
o
judgement sampling
area sampling

A o
 o
dollar unit sampling Q keA o
attributes sampling
Bs o
kBz BM  jB~U ,o
representative sample
j{ JBhTA
commercial sample
UnB\U B
curtailed sampling

nB xjo jBw nAj

BpBw nAj
(A) Tw nAj

bar diagram, bar chart, column diagram

control chart

oT nAj
jBwA ow i nAj ,jBwA xjo nAj

documents flow chart

nAj ,nB Bo] oj ,nB xjo nAj

flowchart
RB xjo
ow M ow () yB nAj
break even chart (graph)

BSB C A nd nj  nAj

T{ gnBU C j nd k{qnBoM
gantt chart
/j{
increment of income
kCnj
BoM nB xjo nAj ,BoM oj
program flowchart
vertical flowchar
probability sample

j oj
BTeA

290

xpnA k
B B

excise duty

Tvo RBB
business trust
BnpBM SnBz
 RB~i o

samples of no commercial

variables sampling

samples without value

disciplinary body

BL
A jB
(B ) k
U jB

xpnA k B B
specimen signature

B
A
B BAn
jqTwj q nj ]o nj nC

labour-saving innovation

guaranteeing association

first shift

policy making body

split shift

nAmTwBw jB
issuing association
knjB jB
nAmBow (RBvw) BjB

day shift
night shift

investment institutions

A nB SM
T j nB SM
pn nB SM
K{ nB SM
oU ,nBTM ,nB SM

accountancy bodies

shift, shift worker, shift working, shifting

governmental agencies

rotation shift

nAkMBve BjB
Tj BjB
regulatory bodies
B b~l BjB
legal bodies
B BjB
marginal
B
information needs
UBA BpB
pA yM jqTwj q C nj  To{ ,oMo
labour intensive /jnAj SA Bow q
market forces
nApBM Bo
man-power
B  S] ,BvA o
countervailing power
v o
semi-annual
Bw
B Bw A
first half of the financial year
partly paid, semi-paid
semi-finished

SiAjoQ
BU
B Bw j

second half of the financial year

part time

(TM ka) xjo nBSM

eight-hour shift
TBw Sz nBSM
fluctuations
RBBw
S cw RBBw
price level fluctuations
wild fluctuations

(S ) kk{ RBBw
~ RBBw
short run fluctuations RkBU RBBw
pnA fo RBBw
seasonal fluctuations

exchange rate fluctuations

cost of variance

q RBBw
volatility
S omQBw
fluctuation
S oU ,Bw
earnings variability
kCnj Bw
volatile
k{ ohLU ,S nj kk{ Bw
price fluctuations
S Bw
B 
kind of commodity / kind of the goods

o
pA k Ao BA B nAkMBve
creative accounting B BRn BzA
churn and burn
pBwJBve
M <}h{> j M  omQjoPw BpBw
inter-vivos trust
/kC j]
nBU  oTA BLUnA L{
/jpBw LUo ok M An nqM BtnM
inter-market trading system (ITS)


parent

njB So{ ,A nB\U keA

A So{ ,njB So{ ,A nB\U keA

holding company (parent compay;

B iA TvMA
psychological affiliation
associate

parent undertaking)
single proprietorship,

jAoA nB\U keA

sole enterpise, sale portnership

foreign entity

]nBi nB\U keA

investee omQBow ,omQBow nB\U keA
Bwo nB\U keA

T{Aj jAj Mn ,k{ TvMA

jo TvMA ,jo d ,TvMA

affiliate, associate, dependant

oz ,Ao{ AnAj ,Se k]A

qualified

associated company = affiliated

k BM ,oz ,Ao{ AnAj ,Se k]A

qualified acceptance
o{
unit, entity
keA
user department
k jBTwA keA
economic unit
jB~T A keA
jB~T A S~h{ ,jB~T A keA

company

economic enterprise, entity, economic

unincorporated business
group undertaking

o nB\U keA
TvMA So{ ,o nB\U keA

small business
dominant firm

a nB\U keA
v nB\U keA
UBLwBd keA ,nB\U keA

entity, economic unit, enterprise

measure unit

accounting unit, accounting entity

opAkA keA
measuring unit
opAkA keA
Q Kve oM opAkA keA

sole

money measurement

jo SB ,B U keA

proprietorship, single proprietorship

prodiction department
shipping unit
unit of risk

kU keA
e keA
oi keA
MBvel keA

accountability section (unit)

organization unit
unit of measure
arithmetic unit
associated undertaking

kCnj kjB\A keA

income generating unit
unit load
accountability unit

nBM keA
hwBQ keA
BQnA Q keA

European currency unit (ECU)

BpBw keA
y\w keA
RB keA
o keA

monetary unit

Q keA
nB\U keA

business enterprise (entity or unit),

economic entity, enterprise

292

Bv
A A

finder

j ,wA
nAqnB ,j ,wA

intermediate, middleman, broker

financial intermediary

B wA
UBA BwA

information intermediaries
insurance broker

M j ,M wA
actual
A
apriori
]BTTwA , oM TL , A
grantor
B nBTiA knAmA
assignor / assignee
ko .knAmA
assigning
nAmA
Bw koi nBTiA nAmA
covered call writer
surrender (of document)

(jBwA) nAmA
nBLTA nAmA

release of fund(s), appropriate

oM M BpBw nA B\A nAmA

outsourcing

,U ,U ,vU ,}~hU ,nAmA

assignment, draft
Ae
oj M o M e nAmA
assignment of life policies
disposition

(BAnAj) nAmA
SB kw nAmA
nB\U keA pA Tv nAmA

delivery of deed

o keA

majority-owned subsidiary

o keA
BU BM keA ,q keA ,~d keA
cost unit
k{
departmental accounting
Tv keA
sampling unit
o keA
unit of sampling
o keA
SiBw Bo] nj (B) keA
unit(s) in process

U Be nj BkeA
units under completion

~d Bw BkeA
good units, safe units
units scrapped

k{ Ao BkeA
defective units
J BkeA
affiliates
(MBU) TvMA BkeA
units of cost
q keA
letter of protest
B SwAiA
protest, protest prove AiA ,SwAiA
heir, inheritor, devise
VnA
immediate heir
~M VnA
lawful heir, heir at law
B VnA
joint heir
oTz VnA
imports
RAjnA
import and export
RAnjB RAjnA
data entry
RBA jo jnA
B jAkn SLY ,jo jnA

disposal of a segment of an enterprise

enter, record

farm out

importer

Sv nAmA
o] wU nB]A jn nAmA

assignment of lease
forced loan

(nAo A) nBL]A A
foreign currency loan
pnA A
external loan
]nBi MB pA A
internal loan
iAj MB pA A
improvement loan
jLM bA A
loan on overdraft
S{AjoM B A A
fiduciary loan
(SB kM) nBLTA A
installment loan
Bv A A

kjnA
input
jAj ,jnA
incoming-outgoing
njB jnA
examination of goods B MBpnA wnA
(kw wA L) kw A qnA
par-clearing
par-clearance

wA (SiAjoQ) qnA
cheque clearing
a qnA
intermediation
wA
e nAqnB , e wA
freight forwarder, forwarding

293

gv MB
A

maturing loan

kwnow Be nj A
applied loan
TwAinj A
available loan
toTwj nj A
(Tw) nB\U jBwA MB nj A

loan on notes

(M e B) qB] MB nj A
premium loan

A A

upstream loan, primary loan

A A
interest-bearing loan
oM BM A
fixed loan, fixed rate loan SMBY oM BM A
roll over loan
oT oM BM A
|Bi
U BM A
limited recourse financing
jointly and severally

loan receivable

TBnj A
loan from partners
Bo{ pA TBnj A
loan holder, mortgagor
kjA
demand loan
(kwnow kM) nAkj A
loan at call
LBAk A ,nAkj A
dA Rn nj) kjA  n A
jnAj kU e M M SLv (So{

oTz SB BM A
partly secured loan

U Tv BM A
floating-rate loan
oT oM fo BM A
floating rate loan
nB{ fo BM A
bank loan (bank advance)
BM A
Y BM A
secured loan, loan on collateral

oM kM A

purchase-money obligation

non interest bearing loan, non - interest

conventional mortgage

loan, interest free loan, loaned flat

n A
Y BM A ,n A

vdAo ,oM kM A

mortgage loan, loan on mortgage

interest-free loan

shortly matured loan

unsecured loan

jq kwnow A
(nB]) jq kwnow A

current maturity loan

(iAj MB pA) iAj nAmBow A

internal investment loan
personal loan

~h{ A
TAo{ A
public loan
A
callable loan, calling loan LBAk A
nAkj A ,(kwnow kM) LBAk A
loan on trust

(SB ) Y kM A
long term loan
RkkM A
interest-only loan
<Bv A oM> A
loan (at) with interest
nAjoM A
international loan
AM A
dead weight debt
YM A
loan to partners
Bo{ M TiAjoQ A
BUA nBLTA ,AATzQ A
back-to-back credit (countervailing
credit)

call loan, money at call, demand loan

funded loan

loan at notice

funding loan

non-essential loan
inter-bank loan
forgivable loan

nAkjo A
no o A
BBM MB  A
yzhM MB A
kLU MB A

capitalized loan
business loan
commercial loan
unsettled loan

convertible loan, conversion loan

clearance loan

divisible loan

guaranteed loan

marketable loan
rescission loan

vU MB A
xo koi MB A
gv MB A

loan on deeds
production loan

nAjATzQ A
] FU A
k{ Bow M kLU A
nB\U A
(BnpBM A) nB\U A
kz vU A
~U A
k{
U A
LT kw BM A ,kU A
kU A

294

RB pA Be ]

funds remitted

BwnA ]
AoTwA ]

borrowed funds, loan funds

amortization fund

 TwA ]
 TwA ]

depreciation funds, sinking funds

emergency fund

nAo A ]
relief funds
BA ]
installment funds
Bv A ]
M ] Tv JBve ,BA ]
agency fund
BBpBw oBw kB
jApB JBve ,T{BLA ]
accumulated fund (capital fund)

BTeA TikA ]
provident (contingency) reserve funds
amortization

 TwA TikA ]

(depreciation) reserve funds

primary reserve fund
insurance reserve funds

A TikA ]
M TikA ]

capital reserve funds ABow TikA ]

legal reserve funds

B TikA ]
AkA ]
asset-backed fund BAnAj ATzQ BM ]
o AnA koipBM ]
endowment fund

debenture redemption funds

vdAo
A

vdAo A
gratuitous loan (or free loan)
loan on stocks

Bw MB nj (o )A
v A
brokers loan
nAqnB A
soft loan
oM A
bridging loan, short run
RkBU A
amortizing loan

loan, short-term loan, temporary loan

loaned, loanee

ko A
oAAjB A
MBT A
RkAwT A

perpetual debt
back-to-back loan
intermediate term loan
home mortgage loan

n v A
participation loan
TnBz A
tied loan
oz A
consumer loan
o~ A
hard loan
(dTv)  A
day loan, morning loan
pn A
overnight loan
L{ A
collatral
AqTA ] ,kU B\A Y
first collateral (security)
A Y
nBBQ nB B\A ve Y
contractors retention
second collateral (security)

pBw oMAoM ]
revocable funds
omQSzoM ]
k An ] ,jBTwAM ]

j Y
pledger
nAmo ,kjY
security, guarantee
U ,SB ,Y
WBY }h{ Y ,SB Y

idle cash, surplus funds

collateral security

equalization fund(s)

An nj ] ,An M ]
deposits (cash) in transit
guaranteed funds

k{
U ]
BAnAj wU qB] ]

plant expanssion and replacement funds

qU pA Be ]
proceeds of discounting

RB pA Be ]
funds provided by operations

n Y ,o ,T{Am Y
pledge, surety, security, gage

owMow  ka j]
multiple breakeven points

nAmBow jBC ]
investiable (investabte) funds
clearing house funds

BQBBQ BUA ]
BTeA k ,BTeA ]

provident fund, contingency fund

BB AoM) ,nBLA L

,nBLA jn

o~U M Tv{n
undischarged bankrupt

,AnBBTvM SwAinj M Tv{n

jAnAo Tv{n

involuntary bankruptcy

295

Aqi ]

treasury funds

Aqi ]
in transit funds, cash in transit An nj ]
TBnj ]
funds obtained (received) collections

WBY |Bh{A o pA SMB M TBnj ]

Bw So{ Tv{n

funds collected for third parties

bankruptcy of partnership
voluntary bankruptcy

k Tv{n
(KUM) ozB Tv{n

fraudulent bankruptcy

TvzpBM oil ]
pension reserve funds
plicy reserve funds

M oil ]
k{nAmBow ]
MBT nAmBow ]

invested funds

culpable bankrupt(cy)

o~U M Tv{n
Tv{n ,k{ Tv{n

bankrupt, to go banrupt
discount sheet

hU (oM) n
backing sheet
vSzQ n
letter of indemnity
RnBvi
U n
wages sheet
(jq n) jqTwj n
share (stock) certificate
w n
liability sheet
kM (Rn) n
annuity bond kwnow gnBU kM o n
extendible bond issue kkU MB o n
RBLwBd n
back-up calculation sheet, backing

mutual investment funds

agent funds

B ]
interbank funds
BBM MB ]
jAj A ] ,AoTwA MB ]
loanable funds

oTv k ,vAv ]
annuity fund

kzSBnj ] , ]
uncollected funds
blocked funds

k{jkv ]
TnBz ]
oz ]
pB jn T{BLA k ]

participation funds
term funds

SnBz oM B n
participation certificate

nBkM BA , o n
certificate of indebtedness
arrival, entry, admission
landing

jn
(Bjo) zi M jn
C wnpBM  Bw M jn

boarding and search of means

]nBi BBow jn

cumulative cash required

cash due to

M nBkM k ]
general cash
j] k ]
bail bond
BSB ,B
A]
cash due from
pA nBL k ]
SiAjoQ ,jFU ,Ae ,nAmA ]
remittance
good faith deposit

S ve BM j
RAjnA xnBw SLY j

inflow of foreign funds

o{ jn
inflow-outflow
]oi jn
 BB AoM) ,nBLA L ,nBLA jn
(kTv o e z

advance deposit requirment

entry for warehousing

bankruptcy

admission of partner

oTj nj B SLY ,jAj BM ,jAj j

put down
express trust

SBA B j
Tv{n

296

B
B

AnAj jB~T
A nA RnAp

documentary collection

()jBwA
jBw
k B

k B S
BS
T
k An
So{ jjw

clean collection
cash collections
testator
half-secret trust
will, testament
executor
bear position

companys profit position

AnAj jB~T A nA RnAp

ministry of economic and finance
ministry of commerce

BnpBM RnAp
BU RnAp
AnAj RnAp
BU B RnAp

ministry of cooperative
ministry of finance

ministry of industry & mines

BT]A nA nB RnAp

ministry of labor and social affairs
weight of evidence

financial status

B
sound finance position
Ji B
ko A B
financial position of borrower

(S )
position, status, case, situation
legal stage (state)

e S
kk] o{ e S

legal status of new partner

k{ R o{ e S

kA{ p
dead weight tonnage
B p
weighable
jop
weigher
kpU ,kp
shipping weight
Tz d p
gross weight
}BiB p
weight SA ,Ko ,w ,nBM ,p ,p
dead weight (d kM) Tz p
vU qnA (jBwA) Bw
clearings, means of clearing
means of payment

liquidity position

SiAjoQ Bw
equipment
(RAq\U) Bw
vessel
Tz ,MC  Bw
means of transportation  e Bw
motor vehicles
nU  Bw
facility
nBLTA ,RBBA Bw
recording device
k SLY w
Bw xpnA B A

cash position

collection of premium

legal status of deceased partner

B L Bd pA RAoM S{ow ,S

fate
C
fate of goods
B S
B S
financial position (condition)

k S
k S
loan position
A S
fate of collections RBLB S
credit status
nBLTA S S
primary functions
A B
inspection duties
wnpBM B
nAkMBve B

debt collection

kM
a

collection of cheque, cheque collection

collect customs duty

o e
Y jo k BM K

debt collection for realisation

duties of accountant, accountant duties

accountants duties
audit functions
statutory obligations

AnAkMBve B
woMBve B
B B

kCnj oM RBB
income tax collection

( MB o) kz
irrecoverable

297

Bs

proxy, proxy form

,
BT B ,\AB B

kB ,BSB
attorney, lawyer, procurator

solicitor
Bj 
procurator, agent
kB ,
after-the-fact edit
xpAjoQ pA kM yAo
call feature
koipBM s
attribute
~hz ] ,s
qualitative attributes
 Bs
nAkMBve RBA  Bs

B , BT B ,\AB B

incompatible duties (functions)
nBpBwB
toMBve iA 

qualitative characteristics of

managerial function

ethical duty of auditor

Tv MBpnA 
independet appraisal function
main function
professional obligation,

A 
Aoe 

professional duty

characteristics of financial information

Tok 
promissory
nAjk
events, incidents
B
post-balance
BpAoU gnBU pA kM B

customer attributes

sheet events, subsequent events

accounting information
qualitative

B RBA  Bs

sample characteristics

oTz Bs
Bs

(B) BJBvdUn gnBU pA kM B

post statement events
financial diary

B Apn B
k{ U S

wasted time, idle time, lost time

endowment


oAAjB 

straight line endowment

endowment deed

B
infrequent occurence
noo 
B j] B 
occurrence and existence
procuration subrogation

SB
B jAj B\A S] SB

limited trading authority

,oj M nBTiA B e jAj ,jAj SB

authorize
wn B p\ jAj
limited discretion
jkd SB
jkd SB
limited power of attoreny (LPOA)
attorney paper, ower of attorney,BTB
proxy

(document),

letter

of

authorization, power of attorney

stock power

xo BTB


set up cost

(pAkAAn) pBwjBC q
BTiBw (Ao ) nB]A q

general gift

house rental expense (charge)

B L
bear raid
Bw xo AoM \
directing
SAk
target, objective
k
primary objective
A k
estimation objective
jnCoM k
woMBve BY k

social cost (expense)

secondary audit objective

building rental charge (expense)

{B nB]A q
machine rent charge (expense)

v nB]A q
BT]A q
omQJBT]A q
BTeA q

avoidable cost
contingency cost,

contingent charge (expense)

organizations goal
organizational goal
audit objectives

discretion cost

nBTiA q
head office expense
qo nAjA q
administration cost
nAjA q
administrative cost (expense) nAjA q
Tn Swj pA q
expired cost, sunk cost

internal audit objectives

performance goals

UB Bk
woMBve  Bk

general audit objectives

cost objective

UAw RAnBLTA d pA q
expenditure applicable to prior years
vital cost of production
basic cost

BpBw k
BpBw k
woMBve Bk
iAj woMBve Bk

kU wBwA q
BL S ,wBwA q
J BM ,jnAkBTwA q

target cost, standard cost, basic standard

costc cost charge

SBw o AoM jqTwj jnAkBTwA q

standard labor cost per an hour

nBMow jnAkBTwA q
standard overhead cost

q k
SwA z C M MBTwj  k

goal difficulty

C B pA k{ koM o{ BM k
gifts with reservation of benefit

An So{ s xpnA kATM  B jAkn o

equity transaction
/kj yB B yAqA
pyramid of ratios
BSLv o
equity share
So{ nj w  o
widget
o~ B  o
expense
q
utilities expense
U oM ,JC q

299

B dU q

increasing cost

kn BM q
owBM q
nApBM wnoM q

overhead charge
market research expense

onBM kMTvM q

keA o KveoM Tv nB jnAkBTwA q

keA o KveoM Tv nB jnAkBTwA q

standard direct labor cost per unit (kU)
exceptional expense
BXTwA q
(jzB BAnAj)  TwA q
amortization cost

packing and loading expense

(k{ ]jM) A]jM q

budgeted cost (expense, expenditure)

A q
orginal cost (expense, expenditure)
extra cost

interest expense

B A q
depot expenses
CAn nBLA q
railway storage costs
CAn nBLA q
cost of issuing
nBzTA q
gross spread
nAjBM AnA nBzTA q
o AnA nBzTA q

improvement cost

bond issue expense (cost)

kz SBpBM (k{ BU BM) q

unrecovered cost

jodU ,T{Am v JBveM ,q

charge, expenditure, outgo

oM q
pBvM q
(k{ B\A) TwQ  M q

cost of issuing debt

cost incurred

share isuue expense

insurance expense

cost transfer

M q
sea insurance cost
Bnj M q
cleaning expense
pBv BQ q
entertainment expense
AomQ q
U SvQ q
postage (post) and telephone expense

({B) Aq]A jo jBQ q

dismantling cost
unanticipated cost

kz MyQ q

(expense), unforeseen cost

hnBU k{BU BM ,hnBU q

historical cost (HC)
cost of capital

Bow FU q
financing cost
B FU q
publicity cost
RBLU q
Bq ,[oU q ,RBLU q
promotion
BpBw keA pAkAAn
expense, establishment expense

AnAj (SBnj) ~dU q

cost of acquisition, acquisition cost
landed cost

B dU q

kM nBzTA q
Bw nBzTA q
BTA q
BnB BTA q

personnels transfer expense

order fitting cost

xnBw B\A q
energy cost
o~ roA q
initiatory expense (cost)
A q
aboriginal cost
A BM ,A q
bo A q
project initial cost (charges)
dead heading pay

JBl JBA q
shut-down cost (expense) U BA q
dock charge
pAkAnBM q
loading charge
onBM q
nAjA MBnApBM q
marketing and administrative expense
covered cost

k{ SBpBM q
kz SBpBM q
(jAjoTwA) AoL] MB q ,TBpBM q

uncovered cost

recoverable cost (expense)

C kj zU A BM q
cost component by elements

300

k{ Jm] q

T B nBLTA }~hU q

k{ TiBw BM k{ BU q
construction completed cost

TB nBLTA }~hU q

cost appropriated

A ~d k{ BU q

appropriated cost

k{ jAj }~hU q
]jM nj TB }~hU q

main product cost

oLU (RBB) nA ,oLU q

stamp duty, stamp tax

cost appropriated in budget

(k{{ow) TB }~hU q

pU q

allocated cost

distribution (cost-expense-overhead)

dU wU q
development and research cost

zU hU q
compensation expense
unloading charge

standard production cost

hU q
estimated expense (cost)
hU q
B koi q ,B nAkU q

manufacturing cost

compliance cost

jnAkBTwA kU q
(~d) kU q

(expense), output cost, product cost

productive cost

kU q
SMBY q

standing cost, fixed

(Q pnA) ovU q
conversion cost, exchange expense
liquidation expense

(cost-expense- charge)

k{ qnBoM SMBY q
programmed fixed cost

vU q
jBTwAM RvU q

idle facitlity expense

idle facilities cost

k An RvU q
B RvU q

(Aj) SMBY q
constant cost, fixed cost

financial facilities expense

SiBw SMBY q
fixed manufacturing cost

applied cost

nj o SMBY q
fixed cost per period
fixed cost per unit

keA o SMBY q
registration fee
xnBw e ,SLY q
recorded cost
k{ SLY q
unrecorded expense
kzSLY q
handling charge, transfer
B\MB] q
(moving) expense,

nB] q
B] q
inclusive cost (charge), over-all cost
absorbed cost

divisional cost

(vU) vU q
decision-marking cost
o~U q
warranty expense
B
U q
(k{ SiAjoQ kU) k{To U q
accrued cost (charge)
repair cost / expense

oU q
(ABow) wBwA RAoU q

capital repairs cost

carrying charge, current expenditure

replacement cost

TB }~hU q ,k{ vU q

(U)qB] q
k{ Jm] q

S{Ak oU q
maintenance cost (expense)
committed cost (expense)

k{ kU q
uncomitted cost
kz kU q
(KvT) LUo q ,dU q
imputed cost (alternative cost)

301

SMBY nBMow q

service charge

Ski q
wholesale cost
k koi q
department cost (yhM q) oAj q
order getting cost
{nBw SBnj q
wages cost, labor cost
jqTwj q
Tvo nB q ,Tvo jqTwj q

(B Tz ) oiFU o] q

(B Tz ) oiFU o] q

demurage charge
petty expense
incidental cost (charge)
publication expense

oz NBa q
Az BJBve q

indirect labour cost

Tv jqTwj q

q] q
(o) q] q

doubtful accounts expense

direct wage(s) cost, direct labor cost

rework cost

nB nBMj q
jBTwA k Anj q
nj q

outage cost

periodic expense, period cost, time cost

nB] nj q
current period expense (cost)
period cost

B nj q
( q) UC Bnj q

deferred cost (expense)

late charges

jooj q
(nAjBM AnA tnM nj) Bw koi jooj q
contango

BinB pA SBe q
plant protection cost
payroll cost

jqTwj e q
law expense
e q
cost of protection
SBe q
freight (expense-charge-cost) e q
freight out expense
ZnBi M e q
freight in expense
iAj M e q
freight paid
k{ SiAjoQ e q
freight out charge
njB e q
k{ nAkoi B e q
freight in, carriage inward(s)

k{nAkoi B e q

start-up cost

pAkAAn q
welfare expenditure
Bn q
competitive cost
TMB n q
RnAoe B{n q

transportation-in

light and heating expense

transportation-out

k{ Tio B e q
carriage outward(s), freight out

k{Tio B e q

kp q

freight in (charge)

SiBw Bo] nj BTiBw q

transportation cost

jnA e q
B B]MB] e q

living expenses, cost of living

construction in progress cost
cost per hour

TBw q
previous years expense
L Bw q
(k{jnCoM) hU BBw q
estimated annual expense
overhead cost, overhead

nBMow q
SMBY nBMow q

fixed overhead cost, fixed cost

 e q
transporting expense, freight
shipping charge

(Tz BM)  e q
|Bi q
surrender charge
(BjA) j Ti q
prior service cost
zQ RBki q
oj UBki oAj MBT RBki q
particular expense

inter-service department changes

302

U  pA L
(k{ BU S
) q

oT MB
nBMow q

inseparable cost

U MB o q
indirect cost (expense)
Tvo q
oTv o q

oT MB nBMow q
controlable overhead cost

non-recurring cost (expense)

factory burden, factory overhead cost

BinB SMBY Bq ,BinB nBMow q

ko q
non-cash cost (expense, expensediture)

Tv nBMow q
direct overhead cost, direct overhead

Tn Swj pA BSo q

opportunity cost (allocation)

Tv kU xo q

ABow ZnBh ,ABow q

capitalized cost (expense), capital
expenditure (cost)

direct production cost of sales

({o ) jBA q
exorbitant expense

kU nAmBow q
product investment cost
ordering cost

escapable cost
amortizable cost
recoverable expense,

JBT]A MB q
 TwA MB q
SzoM MB q

xnBw q
koi UC RAw q

deferred cost of purchases

BnB Ski RAw q

reimbursable expense, recoveries

employees termination cost

separable cost

inventorial cost

U MB q
oT MB q

controllable cost (expense)

lawful expense
legal cost

(oz)B q
wnjAj q ,B q
nAjoMoM pA L q

personnel cost
issue cost

ABw q
~h{ q
nk q
BSB nk q

letter of guarantee issue cost

emergency expense

no q
kU SB q

pre-operation expense

So{ (SLY) zU pA L q
pre-incorporation expense

product warranty expense

implicit cost, imputed cost

q
{B RB q

kU pAkAAn pA L q
preproduction expense (cost)

RB o{ pA L q
preoperational expense (cost)

(BTiBw) nBBQ jAjnAo q

machine operation cost

nB\U keA jB SB q ,UB q

operational expense
general expense (expensiture)

q
RB q

construction contract cost

Te  q
inevitable chare (expense)

BUB BQ (S ) q
incomplete contract cost

U  pA L (k{ BU S ) q
pre-separation point cost

general operating expense

back freight

B Rj q
unusual charge (expense) jBo q
JBT]A MB o q
unavoidable cost (expense)
irrecoverable cost

SBpBM MB o q

303

BTeA k q

q (k{ BU S
) q

nB] Bq ,k{BU BM ,ZnBh ,q

expenditure

decreasing cost

material related cost

factory expense (cost)

jA M Mo q
benefit expense (cost)
BAq q
BnB BAq q

running cost

employees benefit cost

curtailed cost (expense)

~io RoBv q
leave traveling charge

q (k{ BU S ) q

direct factory cost

BinB Tv q
MBjn MB q ,Tv q

traceable cost, direct(expense-cost)

(nAoU) oTv q

commodity cost

o~ B q
fare (rent-hire) expense
Ao q
B j] ov q
inventory shortages cost

BQ k{BU BM ,jAjnAo  q
contract cost

recurrent (recurring) cost

controlled cost

unamortized cost

customs charge

joint cost, common cost

expense (cost)

kzTv q
oTz k{BU BM ,oTz q

BinB q
jonB q
k{ TwB q

k{ oT q
o q
financial expenses, finance
B q

RBB AoM (pB\) oz q

nAjA oT q

legitimate expense for tax

variable administration cost

tangible cost

budgeted variable cost A]jM oT

jz q
bad debt expense k{Siw RBLB q
transaction cost
B q
 q
pending expenses, suspense cost,
deferred expense, accrued expense
priority expense

oM k q
national expenditure, national q

q
SiBw oT q

variable manufacturing cost

variable factory cost

BinB oT q
direct variable cost
Tv oT q
variable cost per unit keA o oT q
kU keA o oT q
marginal cost

cost (expense)

oT q

A jA q ,Tv jA q

miscellaneous expense, other expense

direct materials cost

BM oT q

effective cost of debt

AoTwA oY q
token charge
qaB q
(}BiB Zoi) }BiB q

miscellanous bank charge

periodic cost

installation cost (expense)

(MBU) JBT q
authorized cost
pB\ q
aggregate cost
( q) \ q
charge to, charge off jo Jvd q
U  nj ~d q

reinstallation cost

separation point cost of production

gross expensiture (expense, cost)

cost of installation,

contingent outlay

K~ q
nBMj K~ q
BTeA k q

by-product cost

o ~d q

304

nAjA Bq

uwFU Bq ,A Bq
prime cost principal

pAkAnBM onBM Bq
stevedoring charges
overheads

owBM Bq
extermal costs
oM Bq
(nAjoMoM) kU pA yQ Bq
preproduction costs

(Q) k q

money cost

(Q) k q
current outlay cost
nB] k q
cost of carryingB j] nAkB q
carrying cost
AnAj nAk q
BTiBw nAk q
bulding maintenance cost (expense)

B j] nAk q
stockkeeping charge, (expense)

Tv LU Bq

renovation cost (expense)

pBw q
B q

direct advertising expenditures

increment(al) cost, final cost,

oil ,kz SiAjoQ TBdU Bq

accrued expense
TiAjoQ Bq
liquidation costs
vU Bq
omQU Bq

marginal cost, manufacturing cost

separable cost separable net assets

social marginal cost

BT]A B q
kU B q

marginal cost of production

final expense

B q
Bow B q

kU Bq
factory costs (factory expenses)
fixed cost

SMBY Bq
B Mm] Bq

full absorption costing

roQ U ioa Bq

marginal cost of capital (MCC)

zAqA (k{ BU BM) q ,B q

incremental cost, marginal cost
actual cost, real cost
actual cost done

complete cycle costs

transport charges

 e Bq
nBaB nB B\A S]  |Bi Bq
out-of-pocket costs
/j{ SiAjoQ
BM UBki Bq

A q
k{ B\A A q
kU A q

actual (real) cost of production

actual overhead cost

bank service charges

nBMow A q
o A k{BU S ) keA o A q
actual unit cost
(keA
B Kve oM Bq

private costs

functional expense classification

~i Bq
xnBw SBnj Bq

order-getting costs

UBLwBd nj q ,Anj Bq
period of account
annual charges (expenses)

Bw Bq
(owBM) nBMow Bq

overhead expenses

nAjA Bq
general and administrative expenses

future costs

UC Bq
explicit costs
nB{C Bq
executory cost
Ao]A Bq
forwarding charges
BwnA Bq
basic expenditure
A Bq
extra charges
B A Bq
economic costs
jB~T A Bq
() nBLA Bq
warehouse expenditures

305

jw {Be oM TL MBq

semi variable cost

oT Bq
(hnBU) A Bq

L
oT o B jBo Bq

L oT o B jBo Bq
abnormal costs, unusual charges

actual (historical) costs

Tvo Bq

TvzpBM Beo Bq

indirect costs, indirect expenses

pension costs and retirement plans

(uB\T) Bq
homogeneous costs

indirect departmental charges

nBMow q ,Tvo Bq

Tn nk q
costing
MBq
ABC method
SB BL oM MBq
BpBw keA BL oM MBq

indirect cost (indirect expenses)

function costing

pre-trading expenditures

sunk cost

oAj Tv o Bq

B j] JBve M vU MB Bq
inventoriable costs

nB pBC pA L Bq

terminal costing

BBQ MBq
(roQ k{BU S U) roQ MBq

nAjoMoM pA L Bq
pre-operational expenditure

project costing

SB  Bq
LoU MBq

composite costing, multiple costing

(B) BU MBq

differential costing

decommissioning cost
controlling costs

oT Bq
R~d pA L M T Bq

generic expense

B MBq ,Jm] MBq

absorption costing

oTz RBki MBq

joint service costing

ATwj RB{nBw MBq

batch-order costing, batch costing

accrued charges

T Bq
sundry expenses
oT Bq
o AkhTwA M Mo Bq
employment costs
autonomous expenditures
initial direct costs

(nB xnBw) RB{nBw MBq

job order costing, job cost system

direct departmental charges

job costing, specific order costing

oTv RB MBq
continuous operation costing
operation costing

UB MBq
indirect costing
Tvo MBq
job costing
nB MBq
(nB anBQ) jqnB MBq
piece work costing

jw {Be oM TL MBq
contribution costing

Tv Bq
A Tv Bq
oAj Tv Bq

SiBw Tv Bq
direct manufacturing costs
direct sales cost

xo Tv Bq
consulting fee
nBz Bq
common (joint) costs
oTz Bq
preliminary
kU UBk Bq
expenses (cost) of production

bo UBk Bq
preliminary expense of project
installation costs (fee)

K~ Bq

306

L
oTo q

B MBq ,oT MBq

SB  RBnAkU q
starting-load cost

B MBq ,oT MBq
marginal costing, variable costing

nB  AoU o] ,nBM  AoU q

congestion surcharge

oTz ~d MBq
joint product costing

Q fo kU Ko = Q fo kU q
currency adjustment charge = currency
adjustment factor (CAC = CAF)
redistributed cost

jk\ pU q
kU q
SMBY q

output cost
fixed cost (fixed expense)
cost of removal

B\MB] q
jk\ kU nB] q

current reproduction cost

B ~d MBq
end product costing

eAo MBq ,Aeo MBq

process costing, process cost system

jnAkBTwA BL oM B MBq
standard marginal costing

MBq ,(kU keA) keA MBq

unit costing
A
nAmS MBq
costing and pricing

unabsorbed cost

kzJm] q
carriage
Ao ,oMnBM ,e q
transit freight
TqAoU e q
inland feright
iAj e q
j{ SiAjoQ k~ nj e q
freight forward

k{U yQ pA q
predeterminded cost

keA o kU jnAkBTwA q
unit standard production cost

SMBY nBMow jnAkBTwA q

standard fixed overhead cost

j{ SiAjoQ k~ nj e q
freight payable at destination carriage

J jnAkBTwA q
ideal standard (ideal standard cost)

forward (=c...collect) / freight collect

freight

Bnj  e ,Ao ,e q
lump sum freight
 e q
L) ABw k{ BU S ,koi q
invoice cost
(Bw
damage cost
RnBvi q
TiBw B kU q ,SiBw q
manufacturing cost of goods produced

Tv jA jnAkBTwA q
standard direct materials cost (price)
occupancy expense

B
 B{A q
overtime free (charge)
nB B A q
oncost
Tvo q ,B A q
nAjnBLA q
warehousing charges, warehousing fees

Mj wU Tz pA pAkAnBM onBM q

M k M BonB  Bw q
pension cost
/k SiAjoQ TvzpBM
BinB nBMow q ,kU nBMow q

lighterage

production overhead cost

packaging cost

MBnApBM q
marketing cost (expense)

travel allowance and expense

kMTvM q
charges prepaid
k{ SiAjoQyQ q
nCo q ,kLU q

extraordinary expense

conversion cost

SnF jBA ow q

L oTo q

307

oi BpBw BA S

congruent

v
convergence
Ao
kMRBB BTvw jo
tax harmonization

jM k AoQ kM B

excapable cost

me MB q
attainable cost
~e MB q
total cost
 q
k{BU BM oT A ,oT q
variable cost (expense)
floating charge

homoscedasticity
smoothing

me MB
q

pBwnA
income smoothing
jw pBwnA
Bnj pBw ,B pBwnA
exponential smoothing
Bp
perpetual, permanent
z
norm
kB ,nB\
normative
nTwj ,nB\
aircraft
A  Bw ,BQA
artificial intelligence
~ x
,nAkMBve jBdUA ,nAkMBve S
accounting identity
nAkMBve B
woMBve Ao]A S

nB{ Y ,oT q
~d k{BU BM ,~d q

product cost

ABow (ZnBh) q
capital expenditure (capital costs;
capital investment; investment costs;
investment expenditure)
mixed cost

oT Bq ,Th q
jw nj oTz q

loading participation in profit

relevant cost

nAmoYA B q
j{ SBnj Gk q

charges collect (CC)

auditing practices board (APB)

BBToM nAkMBve BjnAkBTwA S

accounting standards board (ASB)

SMBY q
semi-fixed cost (stepped cost)
real cost

A q
q

k{BU BM nAkMBve BjnAkBTwA S

cost accounting standards boards

collection charges, collection fee

(CASB)

eighty-fifty

Tj nAkMBve BjnAkBTwA S
government accounting standards
board (GASB)

T nAkMBve BjnAkBTwA S
cost accounting standards board
financial

B nAkMBve BjnAkBTwA S

accounting standards board (FASB)

woMBve BjnAkBTwA S
auditing standards board

BBToM nAkMBve A S

B\Q M jBTz
caveat emptor
nAkoi M nAkz
caveat venditor
k{o M nAkz
articulated
B B nA M C
synergy
AqA
coordination of accounts BMBve B
B BUn M (TwQ) TvL
correlation articulation of financial
statements
positive correlation
negative correlation

accounting principles board (APB)

oi BpBw BA S
charity commissioners

SLX TvL
 TvL
B  TvL

perfect negative correlation

equivalent

(S - pnA ) BM

Tw nAj ,AoTv

308

AnAj S

board of arbitration

AnAj S
board of directors vn S ,ok S
nAkMBve AM BjnAkBTwA RF
international accounting standards
board

B nAkMBve BjnAkBTwA RF
financial accounting standards board

woMBve BjnAkBTwA RF
auditing standards board
board of trustees

BA RF
board of inspectors
BwnpBM RF
Tv{n nA nj ~U RF
assignee in bankrupcy
trial board

wnjAj RF
board of governors
vn RF
executive board
(o\) B RF
board of conciliation
dB~ RF
vAo nj nAkMBve oe oM oB RF
ordere de experts comptables (OEC)
the public oversight

B oB RF
nB
RF

supervisory board, board of supervisors

public oversight board
histogram

RnB
RF
Tw nAj ,AoTv


finding

TB
detailed findings
~U BTB
audit findings
woMBve BTB
iAj woMBve BTB

note

internal audit findings

insurance cover note

jo SB kjBz  B nAqMA

SwA nB\U BM nj

letter of understanding

equity instruments

covering note

An nB jnCoM Bq B{  BoM

/j{ ,jAj B\A kBM 

parenthetical note

A ,S{AjjB
,L MB o B jBTwo uQ S{AjjB
reject note
]o B S{AjjB
M oiy{QS{AjjB
BU S{AjjB
Y kw ,d U S{AjjB

qTAoQ nj S{AjjB
wn S{AjjB
(k{B Tvw) B S{AjjB

formal notice

work program

\U ,KoU ,jo anBP

integration

packing note

unilateral

o ,LB]
k  C pA An  ow  oil JBve

goodwill write-off reserve

decile

legal note(s) (H.S.)

j
SwA Td C jAkin  UC jAkn

TvM RBTd S{AjjB

delivery notice
dU M Mo S{AjjB
notice of change
RAoU (B) S{AjjB
footnote
SwQ BS{AjjB
BpAoU SwQ BT{AjjB
notes to the balance sheet

probable event

B BRn SwQ BS{AjjB

single column

Tw
outright
ov
BjAj k ,BoM AnAj  BAn Tvw
nj An C woMBve vw  SwA Bi
/kj nAo nBKeB BAn Tvw

notes to financial statements

 q] Ao d U BS{AjjB
SwA B BRn
The accompanying notes are integral
part of financial statements

integrated test facility (ITF)

cent, percentage point percentage
percentage point
basis point

k~
k
knj ,k

BpAoU op BT{AjjB
foot-notes to the balance sheet

oTTBw 91.44 B _A 36 B R w = jnB

yard

Ar A pA  BQnA jBdUA Q keA ,n

310

Bw jAkU  nAm Bow oTz k

Bw jAkU  nAmBow oTz k

Sv }hz C
open-ended mutual funds
paragraph kM ,o~LU B jB pA Sv

BTeA kM BM AnAj
contingent transaction

(So{ dA) xo B  AnAj

inadmitted asset
/k{BM T{Ak {pnA _
pool
T{Am n ,jo wB
nj) RkkM BkM pA o
general long-term debt
(Tj BpBw
jo SiA ,zAkdT ,MBz ,SiA
uniform
uniformity of allocation

vU nj TiA
uniting of interests
B k{
unity
jBdUA ,B
Ar A pA  BQnA jBdUA Q keA ,n
Euro
jBTA Bo] M 1993

:j yhM
wnB
M vA BrA

Aa
AA rated bonds

abeyance

ABC analysis

ability to sevice debt

oLT
o AnA

B j] A kML
BC Lv xpnA tBwA oM

ABC inventory classification

UM ,U

kM (o A) SiAjoQ Rnk

ability-to-pay theory SiAjoQ Rnk nU

BC Lv xpnA KveoM Bj] kML

SB BL oM MBq
ABC method

abnormal costs, unusual charges

AICPA professional standards

abnormal defective unit

wn AnAkMBve \A Aoe BjnAkBTwA

BoC
APB opinions

LoT o B jBo Bq
jBo J ~d
abnormal earnings

nBTo jw ,jBo Bjw

jBA jpBM
abnormal idle times jBo nBM RBA
abnormal loss
jBo RBB

BBToM nAkMBve A RF Bo
CRC aoTj
ATA carnet
ATA convention
CRC vA

abnormal gain

a statement of basic accounting

abnormal lost units

theory (ASOBAT)

nAkMBve jBM nU
abacus
Uoa
abandon operations
RB jo U
abandoned goods
oT B
abandonee
oT AA KeB
abandonment BU ,SMBY AnAj jBTA nB pA
B oU ,k oBil k{
abandonment of operations
abatable

RB U B U
hU MB

abate, abatement
abatement
abatement cost
abend

jnC BQ ,jAj hU

 B q] q me
kkdU q
jBo UBi

~d jBeC jBo
Bp
abnormal performance index (API)

jBo jo }iB{
abnormal process loss

(kU eAo) kU eo jB o no

abnormal return

(jBo) nBTo jpBM

SA
abnormal shrinkage, shortage
abnormal spoilage

~d jBo k{ J jBv
jBo
abnormal, unusual
abnormality
kB i nB
abolition of use of the ledgers

oUBj pA jBTwA 

aboriginal cost

acceptable level of beta risk

314

aboriginal cost

A BM ,A q

above par (above par value)

absorption cost system

q Jm] xn

absorption costing

o w ,wA xpnA pA yM

B MBq ,Jm] MBq

above par value shares

absorption rate (overhead absorption

wA S BM xpnA BM Bw
above-average risk wT pA oUBM vn

rate; recovery rate)

abridged balance sheet, abbreviated

absorption-costing (full-costing) income

balance sheet

o~Th BpAoU
abridged statement
o~Th JBvdUn
abrogation of agreement
jAjnAo 

(B MBq) Mm] MBq jw

abstract B i ,ka ,JBve i

absconding debtor

jo i An (ABpn) kw
JBve i
abstract of account

(j pA nAo AoM) nAo nBkM

o ,ozB UBB oPw
RBB SiAjoQ pA Tn
k{ l SAoM
absole from liability
absive tax shelter

absolute bill of sale

 Rn M ,B SB BTA
 A
absolute difference
 RBU
absolute efficiency
 CnB
absolute error
 Bi
absolute insolvency
B U
absolute liability
 kM
absolute priority
 kU
(K nj w KeB B nBL)
absolute priority rule  SA kB
absolute risk aversion  qovn
absolute value
 xpnA , nk
absolute certification

absolve from an obligation

nBMow Jm] fo ,nBMow Jm] knj

abstract a voucher (to)

abstract of title, title deed

SB kw ,TLY TwA ,SB kw

RB i
abstracted voucher
i Bpn kw
abusive tax shelter RBB pA nAo AoM oPw
abstract of transactions

academy of accounting historians

nAkMBve in (BTvo) jB C

accelerated cost recovery system
(ACRS)

k{ BU BM ow SBpBM Tvw

accelerated cost recovery system

(k{ BU BM BM) q ow SBpBM Tvw

accelerated depreciation kB~U TwA
( pA yM fo BM)
nAkMBT{ xn
accelerated method
accelerated method of depreciation

TwA q xn
accelerated rate

k{ mAoM kU pA
( A M) jo Jm]
absorb
absorbed cost
k{ Jm] q

accelerated rate of depreciation

absorbed lost units

acceleration

~d jBeC jBo Bp
absorbed overhead, applied overhead

(kAqA) kB~U fo
TwA kB~U fo
BkM jo kCpn

accept and grant guarantee

U BA L

k{ Jm] nBMow
absorbtion of cost (expense) q Jm]

acceptable audit risk (AAR)

absorption account

acceptable level of beta risk

k{me B Mm] JBve

woMBve xomQ MB vn

BTM oi xomQ MB cw

acceptable quality level

account categories

315

acceptable quality level

access time

L MB S cw
acceptable quality level (AQL)

S L MB cw

jBwA M woTwj Bp
woTwj BoT
AkA A oM RBB

accessing controls
accessions tax

accident damage to property

acceptable risk of assessing control

AnAj oM jnA BUA RnBvi

accident insurance

risk too low (ARACR)

nj oT vn jnCoM ,xomQ MB vn

BQ nBvM cw

jB~U M ,YjBe M
accommodation acceptance {pBw L

acceptable risk of incorrect acceptance

accommodation bill (note, paper)

(ARIA)

accommodation draft, windbills, kite

SwnjB xomQ vn

acceptable risk of incorrect rejection

(ARIR)
acceptable view
acceptable wastages

BTwj .{pBw RAoM ,SB
,vSzQ

accommodation endorsement

SwnjB jn vn
L MB o
L MB RBB

acceptance (to)

RAoM xomQ ,L ,To dU

L RAoM
acceptance commission
xomQ jqnB
acceptance credit
nBLTA ,{omQ nBLTA
vL wM jBTwA MB nBLTA ,qU
L gnBU
acceptance date
acceptance duty
vL M AqA
acceptance bill

acceptance for honor

oMC e AoM vomQ B L

(RAoM) xomQ nApBM
acceptance market
acceptance of a bill
RAoM L

BTwj vo ,kw U

accommodation note (or paper)

~h{  An kw ,k{U kw
n RAoM ,k vSzQ
accommodation party

SB
An C k BA An kw SzQ  v

{pBw RAoM Bo pA o ,kB
accommodation purchase

oj AoM B koi
BTwj RAoM

accomodation acceptance
accomodation line

nAqM wM oi  L
(
) Ao kw
accompany bill
accompany statements Ao B BUn
accompanying invoice

acceptance sampling

hU o ,L MB o

SwQ JBvdUn ,
nT B

accomplishment

acceptance supra protest (acceptence

for honour)

jnBTwj jonB ,B\A ,BUA

accord and satisfaction

(AiA) pA uQ RAoM SiAjoQ B L

jAjnAo L SB
n FU

bo{ ,xnAq ,JBve

accepted accounting practices

account

nAkMBve k{ TomQ Ao]A B{n

k{ TomQ n
accepted policy

account analysis expense

accepting additional order

account

B
A xnBw L
kL BM
accepting bank
accepting order
xnBw L
acceptor
(RAoM) kL ,uL

account
account
account

q BMBve dU q\U
JBve kB
balance
balance figure
JBve kB n
book
SLY oTj ,JBve oTj
categories
BJBve ~ow

account day, pay day

accounting beta

316

account day, pay day

accountability unit

(JBve qnA pn) JBve ~U pn

account detail(s), breakdown JBve qn
account diagram
nAj { M JBve

accountable events (condition)

account form balance sheet

accountable person

JBve { M BpAoU
account formatJBve { M ,JBve {
account group
JBve o

/jnAj koM hwBQ Sv  v

accountable warrant SiAjoQ B nTwj

account heading

,hwBQ ,(JBve jJA]) JBvel

JBve v
nAkMBve oe ,nAkMBve
accountancy
accountancy bodies
nAkMBve BjB
accountancy policy
nAkMBve z i
accountant
nAkMBve
accountant powers
nAkMBve RAnBTiA

JBve A ,JBve ~ow

JBve nB{
account number
account of contractee BQ KeB JBve
account of expenses
ZnBh JBve
account of goods purchased

k{ nAkoi B JBve
account of goods sold

account partner

B Ao{
wn B

accountable officer

accountable, accountable person

accountant responsibilities

k{Tio B JBve
k{ SiAjoQ JBve
JBve o{

account paid

hwBQ keA

nAkMBve BTv
nAkMBve eqAe

accountants fee

accountants license (certificate)

account payable

nAkMBve AoQ

nBBTvM JBve ,TiAjoQ JBve

] ko JBve
account payee
account payee only a ko ] nj 
account receivable
TBnj JBve

accountants group (team)

account receivable note

accountants report

TBnj JBve A

accountants duties
accountants index
accountants society

AnAkMBve o
AnAkMBve B
nAkMBve BMBT
nAkMBve xnAq
AnAkMBve B]

account settling, account stated

accounting and auditing enforcement

JBve BB
JBveRn
account summary
JBve i
account title
JBve B ,JBve A

releases

account title and explanation

accounting as an ideology

account statement

JBve bo{ A
JBve nB{ ,JBve k
accounts code
accounts report
nAkMBve xnAq
accountability

hwBQ Sv ,jgwBQ

MA
Ao]A nj BA

woMBve nAkMBve

accounting and review services (ARS)

nAkMBve wnoM RBki

(rkA) KT A M nAkMBve
nAkMBve BL]
accounting assessor
nAkMBve JBpnA
accounting aspects

accounting assumption

accountability section (unit)

MBvel keA

accounting bases
accounting beta

nAkMBve RB
o
nAkMBve BL
nAkMBve BTM

accounting change

317

accounting change

nAkMBve nj oU
nAkMBve k

accounting code
accounting construction

accounting methods, accounting systems

accounting figures

nAkMBve BnA
nAkMBve koQ

accounting files

accounting for changing price

BMBve (nBTiBw) KoU

accounting control

accounting for lease

nAkMBve oT ,So{ oUBj BSLY oM RnB

accounting for leased assets

accounting conventions = accounting

concepts

BAU ,nAkMBve A

nB\TwA BAnAj nAkMBve

accounting for pension plans

TvzpBM Beo nAkMBve

nAkMBve B ,nAkMBve BBX ,nAkMBve

accounting curved transaction

nAkMBve RB nAj Bo]

jw pBwnA
accounting cusshion
accounting cycle

nAkMBve ioa ,nAkMBve nj

RBA \
nAkMBve BjAj ,nAkMBve
nAkMBve oAj
accounting department
accounting data

BS oU nAkMBve

nB]A AkMBve

accounting for public interest (API)

B FU AoM nAkMBve
accounting for replacement investments

qB] BnAmBow nAkMBve

nAkMBve ]
accounting fund
accounting general principles

nAkMBve  A
accounting gimmicks or tricks

accounting earnings

nAkMBve Be B BkoU

nAkMBve (RAkB) jw
S~h{ ,nB\U keA
UBLwBd S~h{ ,nAkMBve

accounting entity

accounting guidelines
accounting identity

accounting information system

accounting entity assumption

nAkMBve S~h{ o

nAkMBve Bjn

nAkMBve S

nAkMBve RBA Tvw

accounting information system (AIS)

accounting entity concept

nAkMBve UBA Tvw

nAkMBve S~h{ 
accounting entry (record) nAkMBve SLY

accounting interpretation

accounting entry of overhead

accounting management

nAkMBve ovU

nBMow nAkMBve SLY

accounting equation, balance-sheet

nAkMBve Sok
accounting management principles

equation, book-keeping equation

nAkMBve pAU ,nAkMBve jB

nAkMBve Sok A
accounting management report

accounting estimatation or assessment

accounting
accounting event
accounting evidence

nAkMBve jnCoM
nAkMBve jAkn
nAkMBve kA{

accounting exposure = translation

exposure

BAnAj kLU pA {B vn
]nBi pnA M BpAoU BkM
nAkMBve RnBL
accounting expression

nAkMBve Tok xnAq

accounting manual

nAkMBve BAn ,nAkMBve AnTwj

accounting measurements, accounting
standards

nAkMBve opAkA , nAkMBve BnB

accounting methods, accounting systems

nAkMBve B{

accounting model

accounts payable aging schedule

318

accounting standards board (ASB)

accounting model

nAkMBve k ,nAkMBve A

BBToM nAkMBve BjnAkBTwA S

accounting standards commitee (ASC)

accounting officer

nAkMBve BjnAkBTwA T

nAkMBve un ,JBvdl ,JBve v

accounting period

accounting standards executive

nAkMBve nj ,UBLwBd nj ,B nj
nAkMBve BoM
accounting plan
accounting policy
nAkMBve (xn) n

committee

accounting postulate principle

commitee (ASSC)

nAkMBve BjnAkBTwA Ao]A T

accounting standards steering

nAkMBve v A ,nAkMBve RB
o

nAkMBve A
accounting principles

nAkMBve BjnAkBTwA oLAn T

nAkMBve nBTiBw
accounting structure
accounting system
nAkMBve Tvw
accounting technician nAkMBve vU

accounting principles board (APB)

accounting terminology

nAkMBve 
A
accounting postulates

BBToM nAkMBve A S
accounting principles; fundamental
accounting concepts

nAkMBve B ,nAkMBve A
accounting procedure, accounting
treatment

nAkMBve n ,nAkMBve kCo

accounting process (or cycle)

nAkMBve RBe A

accounting terms

nAkMBve ~~hU RBeA

nAkMBve nU
accounting theory
accounting transaction
,nAkMBve
nAkMBve d
accounting trends and techniques

nAkMBve BU Bxn
accounting unit, accounting entity

nAkMBve (ioa B) kCo

nAkMBve jw
accounting profit
accounting rate of return (ARR)
accounting ratios

nAkMBve jpBM fo
nAkMBve BTLv

UBLwBd keA ,nB\U keA

accounting valuation

nAkMBve nj xpnA U
accounting visible errors

nAkMBve BB RBBLT{A

accounting ratios analysis

accounting year

nAkMBve BTLv dU q\U

accounting records

(nAkMBve Bw) B Bw
B Bw BTA
accounts and notes TiAjoQ jBwA BMBve
accounts appraisal
B BUn MBpnA
accounts classification
BMBve kML
accounts consolidated k{U BJBve
accounts paid
k{ SiAjoQ BJBve
accounting year.end

nAkMBve nAk jBwA ,nAkMBve MAw

nAkMBve kA
accounting reports
nAkMBve B{nAq
accounting regulations

accounting research bulletins (ARB)

BTM ,nAkMBve zsQ BTM

nAkMBve RBdU
accounting series releases

nAkMBve Boz vw
nAkMBve RBki
accounting services
accounting standard
nAkMBve jnAkBTwA

accounts payable

TiAjoQ BJBve
accounts payable aging schedule

TiAjoQ BMBve (w k])zBpC pAoU

accounts payable ledger

accrued interest receivable

319

accounts payable ledger

TiAjoQ BMBve oTj

accounts payable master file

TiAjoQ BMBve A koQ

accrual basis method

kU BQ xn

accrual basis, earning basis

kU xn ,kU BL
kU 
accrual concept

accounts payable subsidiary ledeger,

accrual concept accounting, activity

accounts payable sub-ledger accounts

accounting-Responsibility

payable ledger

BJBve oTj
AnBBTvM oTj ,TiAjoQ

accounts payable turnover period

accounts receivable

AnBBTvM qnA nj
TBnj BJBve

accounts receivable collection period

RBLB nj

kU  BM nAkMBve
k{ BU BM nAkMBve
accrual costing kU xn M Bq SLY
accrual date
kU kwnow gnBU
accrual entry
kU SLY
accrual method
kU xn
accrual cost

accrual method of accounting

accounts receivable discounted

q jBwA ,k{ qU TBnj BJBve

accounts receivable factor

TBnj BMBve SB
accounts receivable financing

TBnj jBwA o pA B FU

accounts receivable ratios

TBnj BMBve BTLv

accounts receivable subsidiary ledger

oTj ,TBnj BMBve oTj

AnBkM
accounts receivable turnover

xjo RBj ,TBnj BJBve xjo

AnBkM
accounts, financial statements

B BUn ,BMBve
\wnBLTA
accreditation
accretion
xpnA k{n ,AnAj yAqA
accrual accounting
kU nAkMBve
accrual accounting assumption

kU nAkMBve o
accrual accounting sysytem

kU nAkMBve xn
accrual(accrued) basis

(kCnj B q) Bp omQ U xn
kz SiAjoQ A ,kU A
accruals
accruals system
kU Tvw
accrue

T{BLA ,TB yAqA ,jo k{n

T Bq
accrued charges
accrued cost (charge)

(k{ SiAjoQ kU) T q

accrued debt (liability)

(kz SiAjoQ ,TB dU)  kM

T{BLA TwA

accrued depreciation

accrued expense (accrued dividend)

oil ,kz SiAjoQ TBdU Bq

TiAjoQ Bq
accrued income

kzSBnj TBdU kCnj

accrued interest

(kz SiAjoQ) TB dU oM , oM

accrued interest on note payable

TiAjoQ jBwA (TBdU)  oM

kU nAkMBve Tvw
kU o
accrual assumption

accrued interest payable

accrual basis accounting

accrued interest receivable

kU BL oM nAkMBve

 TiAjoQ oM
 TBnj oM

accrued items

acquiring company

320

accrued items

accumulated sources analysis

,kzSLY Bq BkCnj ,kzSLY A

kzSiAjoQ B SBnj TBdU A

T{BLA MB dU q\U
accumulated tax allocation

accrued liabilities, unrecorded liabilities

BkM , BkM ,kz SLY BkM

TBdU Bq pA {B
accrued payroll

(kzSiAjoQ) TBdU jqTwj e

accrued revenue

T{BLA RBB }~hU

accumulated, cumulative, cluttered

T{BLA
w jw
accumulating shares
accumulation
S{BLA ,nC] ,T{BLA
accumulation factor

TBdU kCnj , kCnj ,TBnj kCnj

accrued-expenditures basis

(oM A) Ko oM Ko

accumulation of capital

kU Bq BL
jo nC] ,T{BLA
accumulate
accumulated amount
T{BLA L

accumulative, cumulative

accumulated benefit investment

accural concept

nAmBow T{BLA B
(T{BLA BTikA)
accumulated depletion T{BLA MB dU

accurate valuation of assets

accumulated depreciation (aggregate

acid test, quick ratio

depreciation)

accumulated dividend, cumulative

ow SLv ,C SLv
a oLi
acknowledge of check
acknowledge of goods
B oLi
acknowledgement of debt
kM L

dividend (cum.div)

acknowledgement of receipt, letter of

T{BLA TwA

accumulated depreciation provision

T{BLA TwA oil

T{BLA Bw jw
ToU vU jw ,T{BLA vU jw

Bow S{BLA ,Bow  AoU

(k{ ]) k{ ]
Bp omQU 

BAnAj (Swnj ) j MBpnA

nB] SLv
acid ratio, current ratio

acknowledgment

accumulated fund (capital fund)

acknowledgement, notification,

jApB JBve ,T{BLA ]

accumulated goods (stock) T{BLA B

statement

accumulated impairment losses

acquire

accumulated income
accumulated losses
accumulated profit

T{BLA xpnA yB

T{BLA kCnj
T{BLA Bno

T{BLA jw

accumulated profits (accumulated

earnings)
accumulated provision

T{BLA jw
T{BLA oil

A , A ,k~U ,A
,jo ~dU ,jo koi
jnC Swj M

acquired company

(k{ nAkoi) k{ ~dU So{

Be jw
acquired profit
acquired share
k{ nAkoi Bw
acquired surplus gnBU nj So{ xpnA jApB
(kCnj) KvT jApB ,koi
acquiring company

accumulated reserve

T{BLA TikA

(nAkoi) k~dU So{

acquisition

activity documentation, activity file

321

acquisition

,koi ,(jw BM AnAj) ~dU

(vw j) jo , U

active account

(nAj xjo) B JBve

woMBve oAj koQ

active audit file

acquisition accounting

active balance

,oj BSo{ koi AoM nAkMBve n

(o BSo{) U JBve nAkB

(xjo nj) B kB ,SLX kB ,SLX pA

active balance of account

acquisition adjustment

JBve (xjo nj) B kB

k{BU BM M RBU C nj  MBve

So{ AoM (oM B JC) AB So{
B AoM C A k{BU BM nAkoi
/j{ T{ zQ
acquisition adjustment account

(kCnj) ~dU kU JBve

acquisition and payment cycle

SiAjoQ (koi) ~dU ioa

acquisition and retirements

nAmnB ~dU
acquisition cost, cost of acquisition

~dU k{ BU BM ,koi S
acquisition piecemeal

B M B ~dU ,\nkU ~dU

acquisition price of bonds

o AnA ~dU S

acquittal

(Bj nj) oLU ,(nAkMBve nj) l SAoM

act
M~ ,BK~U ,Bo ,B
T{Am B ,jo AkA
act and forbeatance
oU 
act of bankruptcy, bankruptcy,
bankruptcy, collapse

Tv{n B
acting company
B So{
acting in concert
oTz B ] AkA
acting manager
 ok
acting partner
B o{
action at law
B AkA
action for avoidance
 AoM AkA
action lag
Ao]A S
action plan
Ao]A BoM
action, enforcement
AkA

active balance of payments

BSiAjoQ (xjo nj) B kB

(nAjoM) oY kM
active file
(xjo nj) oAj koQ
active investment
B nAmBow
active market
(nBM) B nApBM ,Aj nApBM
active share
(nAjjw) B w
active stocks
B Bw
active trade
(nAjjw) B RnB\U
active debt

active trade balance

kBv nB\U kB ,SLX BnpBM pA

active trade market

(
nBM) B nB\U nApBM

active use

B jBTwA
B BnB
activity account ,SB M T JBve
(Bo] nj RB) SB JBve
UB nAkMBve
activity accounting
(Sv bo RnB)
active workshop

activity accounting responsibility

accounting, profitability accounting

Sv y\w nAkMBve
BTB dU q\U
activity analysis
activity base
SB BL
activity based budgeting (ABB)

SB BL oM kM]jM
activity based cost (ABC) system

SB BL oM MBq Tvw

SB yB\ cw
activity capacity
activity code
activity cost

(SB ) { SB k
SB k{ BU BM

activity documentation, activity file

TB koQ

activity drivers

actual stocktaking

322

activity drivers

,SB jB\A A
SB Bod ,SB  A
SB me
activity elimination

actual cost system

activity flexible budgeting

actual data

BTB omQBA kM]jM

activity format ,SB (nBTiBw) JanBa
SB (KB) {
BTB Swo
activity inventory
activity level
SB cw
activity productivity analysis
q\U
BTB (zhMoYA) noM Rnk dU
SB SLv
activity ratio
activity selection SB (kqoM) JBhTA

actual expenses

activity sharing

actual labor hours, actual hours of work,

k{ w ,BTB nj SnBz ,BTB vU

BTB nj

actual hours

activity variance = production volume

actual occurrence rate

variance, denominator variance

actual operation results

SB \e AodA
activity-based management

SB oM TL Sok
A

actual

actual (historical) costs

A MBq Tvw
A q
A RnBvi
() A RBA
A ZnBh

actual cost, real cost

actual damage

actual factory overhead

BinB A nBMow
actual factory volume

BinB (kU) A \e
A SMBY nBMow
actual fixed overhead
actual hours worked
actual insolvency

k{ B\A A nB RBBw

(SiAjoQ nj) U
A nB RBBw

actual net income

A (}Bi)s kCnj

jAkin A fo

(RB) jo [BT
nBMow A q
actual overhead cost
actual price, real price
A S
actual production
A kU
actual production and cost data

(hnBU) A Bq
actual (real) cost of production

kU A q
A L
A So

actual amount
actual capacity
actual capacity level

A So (Aq) cw
actual capacity of production

Bq kU A RBA
actual production versus budget

]jM BM vB nj A kU
A nAk

actual quantity

actual quotation

() A 
(A) [BT

actual results

actual retirement of bonds

kU A So

o AnA A koipBM
A kCnj
A xo , xo

actual capacity usage ratio

actual revenue (income)

So pA A jBTwA knj

actual cash value (ACV)

k A xpnA

actual sale
actual statement

actual cost accounting system

() A MBq nAkMBve xn
k{ B\A A q
actual cost done
actual cost price
A k{ BU S

actual stock

(A) oA A JBvdUn
B A j]

actual stocktaking

(A) oj]

actual unit cost

adjustable statement

323

actual unit cost

S) keA o A q
(keA o A k{BU
A \e
actual volume
actuarial
nBC M RBLwBd M Mo

additional capacity, excess capacity

actuarial assumption

compensation

UC RBLwBd nj BTeA Ao{ ,o M RB o

actuarial calculations

AM RBLwBd

actuarial cost method

M MBq B{n ,q U xn
onBC xn
actuarial method
actuarial present value AM  xpnA
actuarial reserve
o M oil
actuarial valuation
AM MBpnA
actuarial value

Bn LwBd xpnA ,AM xpnA

,M oMBve ,onBC
actuary
M }~hT ,M tB{nB
AM kM
acturial liability
ad hoc audit
s .jn woMBve
ad hoc discount

S hU ,jn hU

ad referendum

o{ jAjnAo

ad valorem (accordint to value)

(xpnA KveoM) {pnA ,S n pA

ad valorem (ad-val) motivate

jo KoU ,ThAoM

ad valorem duties and taxes

xpnA Kve oM jn nA e

,oLU nA
ad valorem duty
(B ) xpnA BL oM o e
xpnA BL oM oU
ad valorem tariff
adding the payroll

jqTwj e Sv jp ]
additional appropriation (fund)

B
A nBLTA }~hU ,J~ B
A nBLTA

additional appropriation request

jBTwAM So ,B
A So

B
A Bow

additional capital

additional compensation, extra

Ski xAjBQ
B
A Bow
additional funds
k{ B
A ]
additional investment B
A nAmBow
additional mark up
xo S yAqA
additional equity

additional paid in capital, paid-in

(surplus-capital) surplus, equity
premium, share premium

B
A k{SiAjoQ Bow ,Bw o

(wA xpnA oM jApB)
B
A M e
additional premium
additional tests of controls

BoT B
A BpC

additional voluntary contribution
(AVC)

(nBTiA) B
A M e SiAjoQ

B
A nB
additions
RBB
A
additions of the payroll e Sv B

additive
k{B
A ,\U
ademption
S pA ]n
adequate disclosure
B BzA
adequate planning
B qnBoM
adequate provision
(KwB) B oil
additional work, extra work

adequate provision for depreciation

TwA AoM B oil

adjudication order of bankrupcy

Tv{n e A
omQkU JBve
adjustable dividends
oT Bw jw
adjustable account

adjustable rate preferred

oT jw fo BM pBT Bw
adjustable rate preferred stock

B
A nBLTA SwAinj

oT fo BM pBT Bw jw

additional benefits

adjustable statement

B
A BAq
omQkU JBvdUn

adjusted account

advalorem

324

adjusted account k{ (bA) kU JBve

administration cost

adjusted balance sheet

administration cost variance

(RBeA pA uQ) k{ kU BpAoU

k{kU BTM
adjusted beta
adjusted book balance JBve j kB

nAjA Bq AodA
BjAj nTwj
administration order

adjusted cost of goods sold

department

Tn xo B k{kU BM

adjusted debit balance (ADB)

k{ kU kM kB
eA BSLY

adjusted entries

adjusted gross income

administration, admitted (adm.), office,

,v ,pB\ ,k{  nAjA ,nAjA

jo nAjA
administrative ability (Ao]A) nAjA Rnk
administrative action
Sok AkA
administrative cost (expense) nAjA q
administrative management, executive

k{kU }BiB jw
adjusted gross profit

management

k{ kU sB jw

administrative settlement of a customs

offence

(k{bA) k{kU zBpC pAoU

(M nj) RnBvi tB{nB
adjuster

administrator

adjusting (journal) entries

administrator, director

(ABpn) BTLY
adjusting entry, correcting entry

(kU) eA SLY
adjusting events (post-balance-sheet
events)

BpAoU gnBU M  BjAkn

/kj fn B BRn K~U gnBU

adjusting journal entry

Bpn oTj nj eA SLY

adjustment (to) statement

(RkU) eA JBvdUn
adjustment account

RkU JBve ,eA JBve

kU
o AnA
adjustment bond
adjustment of final accounts

B BMBve kU
kU ,bA ,U

adjustments and eliminations

RBme (RBeA) RkU

administered price

k{U B k{oT S

administration and finance section

(Dep)

Ao]A Sok
~U ok

administrative receiver

adjusted trial balance

adjustment, setup

nAjA q

B nAjA yhM

o hU TiA n

j{ U BjAj wU  ~U ok

T ,ok
administratrix
(p) ~U ok
admission
jn ,xomQ ,L
admission by investing in the
partnership

So{ nj nAmBow o pA jn .xomQ

admission by investment

jn pB]A ,kk] o{ jn pB]A

nAmBow
admission of liability

RAkU L ,kM L
o{ jn
admission of partner
admittable asset, admissible asset
admitted

M L MB AnAj
k{ TomQ

admitted asset

o pA  AnAj  (M nAkMBve)
pB\ AnAj /k{BM xpnA AnAj ,xo
TvM nB M ,TomQ
adopt
adopted budget
J~ ]jM
adoption
onBM
advalorem
S SLv M ,xpnA tBwAoM

advalorem tax

advertising charges (expenses)

325

advalorem tax

advance purchase, short purchase,

(AnAj ,AA) wA xpnA BL oM RBB

,JBvdA ,SiAjoQyQ ,kBv
jo SozQ ,TiAkA ] ,A
advance against goods B MB nj kBv

forward purchase

advance

advance refunding
advance rent

advance against security

advance bill

koi yQ
SBnjyQ
L pA B FU

advance received

nB]A (SiAjoQ) SBnjyQ

U MB nj kBv
SiAjoQ yQ JBvdUn

advance corporation tax (ACT)

So{ RBB SiAjoQyQ

advance deposit requirment

RAjnA xnBw SLY j

advance for import registration

advance to supplier

A jA Bk
o M SiAjoQyQ
advance, advance received, on account

JBvdA ,SBnj yQ
TozQ nAkMBve
advanced accounting
advanced commissions ,jqnB SiAjoQyQ
k{ SBnj yQ v .eqAe

RAjnA xnBw SLY kBv

oMM kBv
advance free of interest

advanced financial accounting

advance from purchasers

advanced freight

AnAkoi pA SBnj yQ
advance on contract

jAjnAo tBwAoM kBv

advance on current account

advance on document

nB] JBve kBv

kw MB nj kBv

advance on securities

TozQ B nAkMBve
AoyQ

advances from customers, customer

advances

BoTz pA SBnjyQ

advances to employees

BnB M SiAjoQyQ
kB ,Sq

advantage

advantageous, economical

nAjBM AnA MB nj kBv

advance payment bond

Sq AnAj ,o M o
advantages of book-keeping

SiAjoQ U
advance payment free of interest

oM kM SiAjoQyQ

adventure

adventurous (venture) investment

advance payment guarantee

SiAjoQyQ BTB

advance payment on contract

jAjnAo SiAjoQyQ
advance payment on guarantee (bond)

BSB
MB nj SiAjoQyQ

adverse balance

,() toMBve o nBA ,Bh o nBA

jjo woMBve xnAq
adverse variance, unfavorable variance

kBvB AodA
advertisement rate, advertising rate

advance payment, accomodation

SiAjoQyQ ,kBv
advance pricing agreement

w nAmS jAjnAo

qCoBh nAmBow
 kB , pA

adverse opinion

advance payment to contractor(s)

(A)nBBQ M SiAjoQyQ

nAjoTj BAq
BTeA oi

advertising agency

(RBLU) C fo
UBLU uArC

advertising charges (expenses)

RBLU C ZnBh

advice

advice

(B Bw nj) A ,A ,MA

advice note
S{AjjB ,A ,S{AjjB
BM nj j] A ,B RB~hz
kwn ,jn A
advice of arrival
advice of delivery
e (A) A
advice of dispatch
B BwnA A
advice of fate
S
A
advice of payment
SiAjoQ A
advice of receipt (A.R)
A
advice of shipment, advice of delivery
advise
adviser

agency fund

326

Tz BM B e A
jo U ,jo Sd~
nBz ,qAn

advising bank / notifying bank

k{o nAqnB BM ,nBLTA kMA BM

nBLTA MA
advising of credit

after performance of a service

after sight

after the expiry of the year

Bw BA pA uQ
after-closing trial balance

BTTiA zBpC pAoU

after-tax nominal return

RBB (ov ) pA kM wA jpBM

xpAjoQ pA kM yAo
after-the-fact edit
aftertax basis
RBB pA uQ jpBM fo
against all risks (AAR)

oi BU M ,RAoi BU MB nj
against delivery

(Bw dU B B e) MB nj
against documents

advisors fee, consultants fee

nBz eqAe
advocate, adhere

L ,Be ,Ak  ,jo nAko

kw k BM BnAoA ,Bkw
affidavit
affiliate, associate, dependant

jo TvMA ,jo d ,TvMA

TvMA So{
affiliated company
affiliated person
ll B
affiliates
(MBU) TvMA BkeA
affiliation structure
TvMA nBTiBw
affirm, verify, substantiate,
prove attest

mU ,jo kFU ,jo A ,jo RBLYA

affirmation
(RBLYA) k~U
affluent society Bn B] ,o~ B]
affreightment
AnAj e BBQ
afloats
An nj BB

RBki B\A pA uQ
Sn pA uQ

age

jBwA ApA nj ,jBwA dU MB nj

,o ,({B B AnAj) jonB nj
(Bw KveoM) Bp

age admittance

(k{ M AoM) xomQ jn w

w xomQ
age admitted
age allowance
TvzpBM oTv
age analysis

kwnow Bp KveoM BkM kML

oMoTv w

age of pensioner

aged trial balance, aging of accounts

kM kwnow gnBU KveoM zBpC pAoU

AnBkM w k] ,BoTz
agency ,nAqnB ,nB Ae ,kB
SB ,uArC ,SB
agency account

kB JBve ,B JBve
kB jAjnAo
agency agreement

after closing the accounts

agency fee (facility fee)

BMBve TvM pA uQ
gnBU pA
after date
after delivery of a product B e pA kM

kB eqAe
agency fund ] Tv JBve ,BA ]
BBpBw oBw kB M

agency issues

agreement, covenant, contract, treaty,

327

agency issues

aggressive growth

agency relationship

AnT k{n
aggressive stocks yM BC RAoU  Bw
SwA nApBM wT RAoU pA

agency theory

aging accounts receivable analysis

nAqnB o ,kB nU
RAo Am Swo ,v]nTwj
agenda audit sheet
woMBve nB nTwj

aging accounts receivables

k ozT Tj jB  A
o AnA

kB MAn

agenda

agenda sheet, work order

RB S{AjjB ,nB nTwj

TBnj BMBve Bp dU q\U

Bp gnBU KveoM)dU q\U
(TBnj BMBve
aging notes analysis

agent commission
agent funds

TBnj jBwA Bp dU q\U

(nAqnB BM) B v e
B ]

agent representative / factor

nAqnB ,kB ,B
agents commission, commissioner

nB Ae
agent, correspondent, broker,
underwriter, jobber

wA ,nAqnB ,kB ,nAqnB

\ L
aggregate cost
( q) \ q
aggregate data
k{ nC] RBA
aggregate amount

aging of receivables

TBnj BJBve w q\U

RBLB kMBp
aging of receivables
aging schedule
kMBp k]
agio
Q (ow) o
agiotage
Ao
agioteur
pBM Tw
agreed bid
AU jn ~B B kAq
agreed price
AU jn S
agreed upon procedures engagement

AU B{n BL oM kwn

agreed value policy

aggregate deoreciation, accumulated

depreciation

T{BLA TwA

aggregate expenditure

(Tj) ZnBh \
aggregate income
 kCnj
aggregate indemnity
 SAo
aggregate liability
kM \
aggregate market demand nApBM  B
BU
aggregate market supply
nApBM 
o
aggregate supply

o
aggregate, collect jo T{BLA ,jo ]
aggregate, total ,TwQ M , AoT ,]
\ ,T{BLA
k{ ] RBA
aggregated data
aggregation
] ,\U
aggressive attitude
Ao{BioQ jnioM

k{AU xpnA BM BM
agreed-upon procedures

B{n ,AU (BAnTwj) B{n

AU jn kwn
BSA ,AU
agreement
agreement by arbitration Se BM AU
agreement parties

(BSA) jAjnAo o

agreement price
k{AU S
agreement regarding international trade
in steel

j AM RnB\U nBMnj BTA

agreement to sellby installment

BvA xo jAjnAo

agreement, covenant, contract, treaty,
charter

jAjnAo ,LT AU ,nAo

agregrate debt (liability)

agregrate debt (liability)

\ kM ( kM)


aid

allocation of preliminary judgment

328

all-financial resources concept

B MB U A
all-inclusive approach

aida (attention, interest , desire , action)

B koi BnBa eAo

A e L
air way bill (AWB)
A e BnBM
air way bill of lading
A BnBM
air waybill
A e BnBM
aircraft
A  Bw ,BQA
aircraft cargo manifest ,A nBM BnBA
BQA B (SvB)  BnBM
airfreight consignment A d BwnA
airmail receipt
A SvQ kwn
airmail, airletter
(A) BQA B
air consignment note

aleatory transactions

(vB{) BpC ShM RB

TiBw BC
algebraic method
(oL])
Bn xn

{ xn ,B] jon
all-loss insurance

RnBvi BU M ,RnBvi  M
RAoi BU M
all-risk insurance
all-share index
Bw  }iB{
alleviate
pA TwB ,jo oT ,jAj hU
allied company = affilited company

TvMA So{
allied expenses (shared)

( oTz) TvMA ZnBh

TvMA 
allocatable profit
}~hU MB jw
allocate
,jo {ow ,jAj }~hU
j vU
allied member

alert

allocate cost to processes

algebric sum (amount)

allocate resources to functions

(kU) oAj M q }~hU

(oL] RB pA Be) oL] L

algorism or algorithm

BTv M MB }~hU
allocated cost

oL] vvU LwBd ,TnA

(k{{ow) TB }~hU q

algorithm

allocated stock

e AoM }hz RAno kA \

(Fv e) nB B\A xn ,
Bn v
alidatev
kzhM nBLTA
alien corporation
]nBi So{
alienable
xo B BTA MB
alienation of assets
BAnAj o~U

allocating indirect costs

TB}~hU (jA)j]

Tvo Bq }~hU
}~hU BL
allocation bases
allocation of cost

q (}~hU) vU
allocation of cost to jobs

all inclusive statement

BnB nB{ M q (}~hU) vU

(RBA) Ao{  T JBvdUn

allocation of fund

all purpose financial statement

k ] (vU) }~hU
kB  AoM B Rn
oi BU M
all risks insurance
all risks insurance policy oi BU BM
all year round operation
all-figures

Bw owBUow jo
BnA 

allocation of overhead, overhead

allocation

nBMow vU

allocation of preliminary judgment

about materiality

SA cw nBMnj A RB

allocation of resources, resources

alternative examiner, alternative

329

allocation of resources, resources

allowance for returns

allocation

allowance for sales discount

MB (}~hU) vU

allocation of variances

BTzoM oil

xo RBhU AoM oil JBve

q RBAodA }~hU

allowance for sales returns

jqTwj (}~hU) vU
vU Bknj
allocation proportions

allowance for sampling risk

allocation, appropriation,

allowance for sampling risk (ASR,

apportionment, proportional to

precision)

allocation of wages

recorded amount

xo BTzoM oil

o L MB vn oX Ake

(Sj) o L MB vn oX Ake

k{ SLY L BM KwBT }~hU xn ,vU

allowance for uncollectible accounts

allocationally efficient market

RBLB oil

k{BM AnB ,Bow }~hU Bd pA  nApBM

jAj ] }~hU
allot
alloted shares
k{ jAj }~hU Bw
allotment period
nBLTA }~hU nj

allowance in selling price

allotment schedule

allowance, additional, provision,

(RAnBLTA ,]) }~hU k]

xo S nj RBhU
allowance method

(RBLB , TwA) ooil xn

emolument

allotment, allocation, apportionment,

allowed time

appropriation, expertise, assignment

alpha

,Bow FU RBvw M Bw }~hU

pU ,vU ,nBLTA vU

alpha risk

jBA
pB\ Bp
BC Ko

BC oi BTeA

alteration of asset for improvement

allowable overdraft

jLM S] AnAj oU

(BM) pB\ S{AjoMB
A

alteration of capital, change in capital

no ,jBA e ,S kU ,hU

alteration of the articles of association

allowance

Bow nj oU

allowance for bad debts, provision for

bad debts

k{Siw RBLB oil

allowance for doubtful accounts

A z RBLB oil
allowance for efficiency
CnB oil
allowance for overvaluation of branch
inventory

L{ B j] S B
A
allowance for purchase discount

koi hU AoM Aoil

BwBwA jB RAoU

alteration of the articles of statute

BwBwA jB RAoU

alteration of the books oUBj bA oU
altered account

k{bA jni JBve

altered entries

k{ bA oU BSLY
alternate member
kLA 
alternate procedures
RBT B{n
alternation of capital
Bow nj oU
alternative
{ ,nB An

allowance for re-arrangement of

alternative examiner, alternative

machinery

inspector

RC{B yAnC kk\U oil

kLA tnpBM

alternative hypotheses

amortized, depreciated

330

qB] B
o
alternative investment market o nApBM

american society of certified public

alternative manager (director)

BoC wn AnAkMBve B]
TwA MB
amortizable
amortizable cost
TwA MB q
amortization ,jzB BAnAj TwA
BvAM A qnA

alternative hypotheses

kLA ok
alternative minimum tax

RBB Ake xn
alternative procedures

RBT B{n ,Th Bn

accountants (ASCPA)

amortization (depreciation) schedule

alternatives indentification

BkM BwB{ ,j] BnBAn BwB{

k{ BjA
amalgamate (to)
amalgamation
BSo{ BjA ,T\

amortization base

amalgamation, combination

amortization fund

AnAj So{ ka B j (KoU) BjA

BMA
L

ambiguous
ambiguous audit report

woMBve L xnAq
,jo o kk\U ,jo bA
jAj oU
amend an account jo bA An MBve
amended entries
k{ cd~U BSLY
amended invoice
eA koi Bw
amended statement k{bA JBvdUn
amendment B eA jB ,BdA d
amendment
eA ,T
amendment entry (eA) dd~U SLY
amendment to entries TLY A cd~U
amerce
jo k o]
amend

amercement, penalty

RApB\ ,o ,o] .o] ,o]

american accounting association
(AAA)

BoC nAkMBve \A

american institute of certified public

accountants (AICPA)

BoC wn AnAkMBve \A
american national standards institute
(ANSI)

amortization cost

(jzB BAnAj) TwA q

TwA ]

amortization of bond discount and

premium

ambiguity, uncertainty, uncleared

effects

TwA k]
q TwA BL

BoC BjnAkBTwA \A

o AnA ov o ( TwA) }~hU

amortization of capitalized costs

ZnBh TwA ,k{ ABow ZnBh BA

AnAj JBve M k{ n
amortization of cost of issued bonds

o AnA nBzTA Bq TwA

amortization of goodwill

ow (BA) TwA

amortization of intangible assets

jzB BAnAj TwA

nB]A TwA
amortization of lease
amortization of loan

SiAjoQ oil o pA) A TwA

(\nkU
amortization provision (reserve)

(q ,kM) TwA oil

(q) TwA fo
amortization rate
amortization reserve funds

TwA TikA ]
,q) jo Tv
A \nkU SiAjoQ (SiAjoQ ,A ,kM

amortize, depreciate

amortized mortgage, amortizing

mortgage

k{ Tv n
amortized, depreciated
k{ Tv

amortizing loan

analyzing profitability, profitability

331

amortizing loan

v A
k{ kFU L
M kM L
BM M kM L

amount certified
amount due to
amount due to bank
amount due to taxation

RBB SMBM kM L
TiAjoQ L

amount paid
amount paid in kind

analysis of differences

RBTiA dU q\U
analysis of financial statement

B BRn dU q\U
dU xnAq

analysis report

analysis report on performance

RB dU xnAq
analysis review procedures

(u] M) ko TiAjoQ L

amount paid in specie

dU wnoM Bxn
analysis schedule

(w B QM) k TiAjoQ L

dU q\U (oMnB) k]
odU ,dU q\U }~hT

amount paid per share

analyst

w o SMBM TiAjoQ L
TiAjoQ L
amount payable
amount prepaid
k{ SiAjoQyQ L
amount repaid
jAjoTwA L
amount to
oM k{ BM

analytic(al) techniques

amount written-off

woMBve nj dU xn
dU RBA
analytical data
analytical evidence
dU kA{
analytical function
dU yB MBU
analytical hierarchy
dU KUAo vw
analytical method
dU q\U xn

k{ joM q M L
,L ,Aq ,nAk
L M kwn ,oM k{ BM
oM BM
amounting to
amounts on order
xnBw L
amounts outstanding
kz qnA BL
amounts transferred
TB BTA BL
amounts vained
k{ o jM BL
amounts written off k{ joM q M BL
amount, sum

analysis and classification

dU q\U BUnB
analytical (review-procedure)

dU wnoM
analytical auditing

analytical methods in accounting

nAkMBve nj dU q\U B{n

analytical procedures risk

dU B{n pA {B z k oi
analytical procedures risk (APR)

kML dU q\U
analysis and classification of costs

dU (B{n) BwnoM vn
analytical review

Bq kM L dU q\U
analysis and supervision

RnB dU q\U
analysis by customers

BoTz KveoM dU q\U

(woMBve nj) dU wnoM

analytical review procedures

dU wnoM Bxn
dU pC
analytical test
analytical-deductive
wB ,dU

analysis by territories

analyzing disbursements

xo B KveoM dU q\U

BMBve dU q\U
analysis of costs
Bq dU q\U

analyzing profitability, profitability

analysis of accounts

k BTiAjoQ dU q\U
analysis

nCjw dU q\U

aniticipation rate

aniticipation rate

annuity table

332
nj (hU) qU fo
k pA L SiAjoQ B

announcement, statement

annual premium

Bw xAjBQ ,Bw M e
annual rate of return

nBA ,A , C ,BM

(BBw) Bw jpBM (fo)

BBw nB]A

annual accounts (annual report)

annual rent

Bw BJBve ,Bw B BRn

BBw woMBve
annual audit

annual report of directors

annual auditing, yearly audit

annual reports and accounts

(Bw ) Bw M Bw woMBve
Bw BL
annual base
annual budget
Bw ]jM
annual cash flow
BBw ] xjo
annual charges (expenses) Bw Bq
annual closing Bw BBQ nj BJBve TvM

Bw B BMBve xnAq
annual salary increase e BBw yAqA
annual value
Bw xpnA
annual wage
(Bw jq) Bw jq
annual year-book
(Bv oTj) Bw oTj
annuitant
,v kSBnj }h{
oM ,(Bw) oMoTv
BvA M kLU
annuitize
annuity ,Bw oTv vAv ,nABw
Bw no ,Bw Bv BvA

annual closing entries

(BMBve TvM n M) Bw A BSLY

Bw jAjnAo
annual contract
annual cost budget
Bw q ]jM
annual cost report
q BBw xnAq
annual general meeting (AGM)

jB \ ,Bw \
annual interest, interest per annum
(annual)

BBw oM

annual internal audit report

Aok Bw xnAq

annuity agreement (or contract)

Bw BvA jAjnAo
l }h{
annuity beneficiary
annuity bond kwnow gnBU kM
o n
annuity certain
 M e
annuity compound amount factor

iAj woMBve Bw xnAq

Bw ~io
annual leave
annual net present value approach
(ANPV)

Bw }Bi  xpnA xn
annual net sales
Bw xo }Bi
annual ordinary general meeting

BBw jB \
annual patent fee

Bw pBTAe
annual percentage increase

Bw yAqA knj
annual percentage rate (APR)

nABw LoU L B
annuity fund oTv k ,vAv ]
annuity future value factor

nABw UC xpnA nT B

annuity insurance

Bw oTv M ,oTv M
annuity method
, TwA LwBd
oTv xn ,vA v xn
annuity method of depreciation
annuity owner

vA v xn M TwA
o M KeB

annuity present value factor

Bw jpBM .oM fo ,Bw knj

annual percentage rate (APR)
annuity table

BBw fo

nABw  xpnA nT B

vAv k]

annuity, pension, age allowance, life

annuity, pension, age allowance, life

annuity, life interest
anti-trust law

no ,oTv
,SwAoU k
B
nB~dAk
A

anticipated (or anticipatory) profit

apportionment (cost apportionment)

333

application (request) for loan

A (SwAinj) B
BU
application and allotment account

Bw ,}~hU JBve
application control

nBTA jn jw
anticipated exception rate

nBTA jn BLT{A fo
anticipated holding period

nAmBow nj
nBTA jn kCnj
nBTA jn S

anticipated income
anticipated price

anticipated productivity gains

B BjAkn oT ,joMnB oT

application for listing

tnM nj xomQ S] BSo{ B
BU

application for shares through broker

j pA Bw (koi) B
BU
application form

nB B
BU o ,SwAinj o

application form for credit

noM nBTA jn B
anticipated return, Expected Return

nBLTA SwAinj o
application form for share

(ER)

nBTA jn jpBM
k pA L SiAjoQ
anticipation discount
SiAjoQjp hU
anticipation warrant
SiAjoQ jp 
anticipatory breach pA yQ jAjnAo jB 
k pA yQ  ,
o  ,kwnow
U k

antidilutive
antidilutive security
Uk
nAjBM AnA
anticipation

antidumping code

PAj k
(Ao{) RAno

PAj k
nA
Bw woMBve

application system
applied cost

TB }~hU q ,k{ vU q

TwAinj nBLTA
applied loan
TwAinj A
applied overhead
,k{Jm] nBMow
k{ jAj }~hU nBMow
jo BA ,TvM nBM
apply
applied credit

applying overhead to production

antidumping duties
anuual audit

appeal for tenders

applicability

(~B) kAq SwAinj

Bw koi SwAinj o
joMnB Tvw

appoint

kU M nBMow (}~hU) Jm]

jo J~ ,T{B

appointed accountant

joMnB ,jBTwA SMB

J~ nAkMBve
JB~TA

appointment

applicable law

Ao]A MB B ,mB B

applicable laws and regulations

(oC)
RAno A

appointment of independent auditor

Tv toMBve JB~TA

appointment of new directors

applicable to customs duties

o nA e z
applicant (for the credit)
application

k B
BU ,(nBLTA)
BT

BSwAinj ,B
BU ,joMnB

apportioned, allocated

kk] Aok JB~TA

TB }~hU

apportionment (cost apportionment)

{ow ,vU ,q pA knj }~hU

}~hU ,jo

apportionment of cost to processes

apportionment of cost to processes

eAo M q jo {ow

approved budget

334
appropriated stock

appropriated surplus reserve

apportionment, allocation

(q) jo {ow

jo U ,MBpnA

appraisal

k{oil jA

TB }~hU jApB TikA

appropriation

k{K~U nBLTA ,jw }~hU

appropriation act (bill, ordinance,

appraisal clause

jAjnAo nj MBpnA (k BM) o{

TwA jnCoM
appraisal definition
appraisal fee
MBpnA eqAe
appraisal method of depreciation

TwA U nj MBpnA xn
MBpnA xnAq

resolution, or order)

q AoM J~ ]jM
appropriation aid
B~TiA kCnj
appropriation budget TB}~hU ]jM
appropriation in aid
B~TiA kCnj

appraisal report

appropriation ledger

appraisal value

appropriation method

(JBpnA wT) hU xpnA

oAj M q ({ow) vU

jo U ,y\w ,MBpnA

k{MBpnA L
appraised value
appraiser, valuer
JBpnA
appraising service(s)
MBpnA RBki
appreciate

jo Ajnk ,TvAj An qa nk

AnAj xpnA yAqA
appreciation
appreciation depreciationand

(S B BM) qU oU

appreciation of value
xpnA oU
appreciation surplus account

approach

}~hU xn

appropriation of cost to departments

appraise, measurement

apprentice

RAnBLTA }~hU oTj

xpnA jApB JBve

joB{ ,pCnB
Bkj ,xo ,jon

appropriate

appropriation of overhead to
department

oAj M nBMow Bq vU

appropriation of overhead to processes

eAo M nBMow ({ow) vU

appropriation of retained earing

T{BLA jw }~hU
appropriation refund

kB jAjoTwA ,TB}~hU ]jM jAjoTwA

(Tj) kz o~ nBLTA
nBLTA SwAinj
appropriation request
appropriationitemized

( M ) q] M q] }~hU
approval of the balance sheet
approval of the budget

BpAoU K~U
]jM K~U

approval of the directors remuneration

(nBLTA) nAmA .|B~TiA , ,KwB

TB |B~TiA
appropriated
appropriated cost k{ jAj }~hU q
appropriated provision (reserve)

TB }~hU oil

appropriated retained income (retained
earnings or earned surplus)

TB }~hU T{BLA jw

Aok eqAe K~U

Ao{ kFU

approval of transaction

approval, confirmation, authorization,

confirm

kFU ,K~U
k{kFU

approved
approved accounts latest
approved budget

J~ BMBve oiC
J~ ]jM

approved capital budget

approved capital budget

J~ ABow ]jM
approved list

pB\ Swo ,k{kFU Swo

hU ,KoU
approximate figure
LoU n
approximate value
LoU xpnA
approximation
LoU \T ,KoU
apriori
]BTTwA , oM TL ,A
arbitaray price
nBTiA S
arbitrage nj Bq xo koi ,rAoTMnC
jw Kv n M nApBM j
approximate

arbitrage pricing theory (APT)

arbitral

assemble

335

rAoTMnC nAmS nU
Se AT ,nAj En

arbitral award, judgement, award

RB ,nAj En ,Se En

jo RB oM TL ,MB
kM
arbitrary allocation
nBTiA }~hU
arbitrary

arbitrary allocation process

nBTiA }~hU kCo

arms-length

jApC B

arms-length transactions

jB Ao{ nj e B ,L{M B

jApC B ,Tv B jB B
~U nAo
arrangement
arrangement with creditors

AnBBTvM BM ~U nAo

BjAj U ,A KUoU
array figures
ow (jAkA) BnA
arrear debt arrearage
 kM
arrearage
T{BLA jw
arrears jBTAK BkM , BTiAjoQ
arrears of taxes
RBB BBM
arrival draft
B jn nBLTA RAoM
arrival, entry, admission
jn
article
(B) jB ,B SLY
\ B Bpn nj B ,Bpn UnC
So{ BtBwA
article of incorporation
array

articles of association, memorandum of

association (incorporation), corporate
charter, instrument of association,

arbitrary transfer pricing

letters patent memorandum of

iAj RBTA nBTiA nAmS

nAj ,o\B ,Se
arbitration
arbitration agreement
Se nj AU
arbitration clause
Se o{
arbitration committe
nAj T
arbitration fee
nAj eqAe
archive
BBM
area franchise
A xo pBTAe
area sampling
A o
area, territory

arise kCoM ,TwBioM ,k{ AkQ ,kC yQ

association, articles of partnership

arithmetic mean (arithmetic average)

asked (or ask) price

MBve wT ,jk B

RB keA
arithmetic unit

asking price

arithmetic weighted average

(MBve) p B

Bn BLT{A
arithmetical error

BwBwA ,BU So{ BwBwA ,BTo{

Bwo So{
B BnA M C
articulated
artifical capital (~) TiBw Bow
artificial intelligence
~ x
artificial person
e S~h{
ascertainment in auditing
ashore (on band)
ask price

woMBve nj dU
eBw n ,nB nj
B k
o S

k{
o S ,jBzQ S
 T) k{
o S
(k{oM An B SwA jBC k{o
SBe ,L]
aspect, feature
assemble
jo KoU ,jo rBT

assembly language

assets lost or destroyed

336

assembly language

vBoM BMp
assembly line
rBT i
assert jo nBzBQ ,jo BM ,T{Aj nBA
assertions, management assertions

RAnBA ,BnAq ,Sok BBjA

asset destroyed

k{k AnAj

asset in the hand of third party

WBY }h{ Swj nj AnAj

AA oTj
asset register, asset ledger
asset replacement reserve (provision)

assess tax, tax, levy

AnAj U oil

(jo
,jo ,TvM) RBB

B MBpnA
assess the goods
assessable
MBpnA MB

asset revaluation, revaluation of assets

assessing risk exposure

asset side

assessment in auditing

vn oMAoM nj omQKwC jnCoM

woMBve MBpnA
assessment notice
}hzU oM

asset side of the balance sheet

assessment of control risk

asset stripping

oT vn (jnCoM) MBpnA

AnAj MBpnA kk\U

AnAj Swo

asset schedule

(JBve nj ,BpAoU nj) AnAj o

BpAoU BAnAj o
,k{To dU AnAj ,To{ kM B koi

assessment of duties

(koi S op M An To{) jo oiqM

o nA e U

asset structure

assessment of internal audit need

asset surrendered

iAj woMBve M pB jnCoM

RBB (}hzU) MBpnA
assessment test
]U pC
assessments
BBjAj njB AnC

asset turnover

assessment of tax

assessor, surveyor, estimator, appraisor

AnAj nBTiBw
k{nAmA AnAj
,AnAj xjo

asset turnover ratio, assets turnover

(ratio)

AnAj xjo (SLv)

asset under construction

U SiBw Bo] nj AnAj

S oLi , .JBpnA  ,JBpnA

asset
AnAj
asset allocation
(Bow) AnAj }~hU

asset utilization ratios

asset and equity

asset-accountability unit

Bw BLeB e AnAj

kM AnAj

asset valuation

AnAj onBM BTLv

BAnAj xpnA U

SMBY AnAj  M T JBve

asset and liability

asset-backed fund

asset attributable to capital

BAnAj ATzQ BM ]
assets and liabilities
BkM BAnAj

Bow M jBTwA MB AnAj

asset classification
asset cost

assets attributable to capital

BpAoU nj BAnAj kML

AnAj k{ BU S

assets in the hand of third parties

asset cover (ratio)

asset coverage
asset depreciation

Bow d pA) Bow M jAj SLv BAnAj

(kAk{ nAkoi

AnAj y{Q SLv

AnAj y{Q
AnAj TwA

|Bh{A Swj nj BAnAj

assets lost or destroyed

Tn Swj pA BAnAj

assign (or eligible applicant), allocate

attainable cost

337

assign (or eligible applicant), allocate

association of accounting technicians

jAj }~hU ,jAj BTA ,jo Ae

nAmA MB nBLTA
assignat, banknote, bill
tBwA
assigned
BTA
assigned stock
TB }~hU jA
assigned value
w AoM k{ U xpnA
assignee
oMAe

(AAT)

assignable credit

assignee in bankrupcy
assigning

Tv{n nA nj ~U RF
nAmA

assignment for the benefit of creditors

WBY }h{ jq jnAm SBA

assignment of accounts receivable

TBnj BMBve T{Am o

assignment of lease

o] wU nB]A jn nAmA

assignment of life policies

oj M o M e nAmA
assignment, draft

,U ,U ,vU ,}~hU ,nAmA

Ae
ko .knAmA
assignor / assignee
assistant director-general (ADG)
assistant finance manager

 ok B
B ok B

assistant managing director

associate

B ok B
T{Aj jAj Mn ,k{ TvMA

associate of the institute of chartered

accountants in England and Wales
(AICAEW)

q BTvA oLi AnAkMBve \A 

associated company = affiliated
company

TvMA So{ ,o nB\U keA

associated undertaking
o keA
associated with
SwQ RBA
associating cause and effect

S MAn

nAkMBve BvU \A

association of authorized public

accountants (AAPA)

pB\ AnAkMBve \A

association of south East Asian

nations (ASEAN)

(CwC) o{ J] BwC jBdUA

assume, bear

jo o ,jo dU ,jo LU

k{ SB

o kw
assumed life of asset
AnAj
o o
assumption
k ,o
assumed bond

assumptions for budget preparation

]jM U RB
o
M ,BA ,jBA
assurance services
jBA RBki
assure
k{  ,jAj BA
assured, insured
k{ M ,nAmM
assurer
k M ,oM
assurance

asttest function

jnBLTA RBki ,jA RBki

woTwj k
asymmetric information
nBTB RBA ,RBA M Bv
asymmetrical information nBTB RBA
at call
LBAk ,Gn
at owners risks

B k M vn ,B KeB q M
Sn M ,nAkj

at sight

at-the-money option
atonement

xo B koi nBTiA oM

ABU ,j ,nB

attached account

(BjAj wU)k{ U JBve

SwQ jBwA
attached documents
attachment, supplemental instrument,
appendix

,SwQ ,BjAj En ,BdA

attacked account

(BjAj wU) k{U JBve

~e MB q
attainable cost

attainable standard

attainable standard

audit period

338
MBTwj MB jnAkBTwA

attained age normal method

audit

wnoM ,MpBM ,woMBve

audit adjustment entries

jw q MyQ AoM {n
ne xAjBQ
attendance bonus
attendance book
JB ne oTj
attendance money
ne jq
attendance sheet
ne n
attendance time
ne RBA
attendance, supervison, monitoring

woMBve kU BSLY
audit and accounting guidelines
(AAG)

woMBve nAkMBve Bjn

woMBve jon
audit assurance
woMBve jBA
audit approach

audit audiences, documentary evidence,

evidential matter, audit evidence

ne ,RnB
attention directing techniques

]U K] B{
attention getting techniques
attest
attest audit

]U K] B{
A ,jnBLTA ,kFU
oj B ,jnBLTA woMBve
Tv woMBve

woMBve kA{
audit brief

kwn o ]U ,woMBve o ]U
woMBve kFU
audit certification
audit committee
woMBve T
audit committee charter

woMBve T (nz) BC
audit completion checklist

attest audit, financial audit, statement

audit

woMBve ,B BUn woMBve

Tv woMBve oj B ,jnBLTA

attest function

jnBLTA y ,jAj A
BA jo A
attest the signature
attestation
,woMBve BU xnAq nk
jnBLTA RjB{
j{ A
attestation clause

audit considerations
audit cycle

woMBve Swo
woMBve RBe
woMBve ioa

audit decision aids

woMBve BAn BTva

nB] jAjnAo
audit evidence
woMBve kA{
audit failure
woMBve n~
audit engagement

audit fee (auditors remuneration)

attestation engagement

jnBLTA RBki jAjnAo

jnBLTA RBki
attestation services
attorney paper, ower of attorney, proxy
(document)

BTB
attorneys fees
 eqAe
attorneys letter woMBve nj  kFU
attorney, lawyer, procurator

attributable profit
JBvTA MB jw
attribute
~hz ] ,s
attributes sampling
Bs o
auction market
ZAoe nApBM
auctioneer
nAmZAoe

audit
audit
audit
audit
audit
audit
audit
audit
audit
audit
audit

woMBve eqAe
woMBve koQ
file
findings
woMBve BTB
firm
woMBve vw
functions
woMBve B
instructions woMBve BAnTwj
literature
woMBve RBMjA
objectives
woMBve Bk
of accounts
BMBve woMBve
office woMBve nAjA ,woMBve oTj
opinion
toMBve onBA
period
woMBve nj

audit plan

auditors certificate

339

audit plan (audit planning memorandum)

woMBve bo ,woMBve BoM

woMBve nB (An) ,

audit practice

audited

k{ woMBve
audited accounts k{ woMBve BJBve
audited accounts latest

audit procedure

woMBve kwn xn ,woMBve nB xn

woMBve (kAo) eAo
audit program
woMBve BoM
audit questionnaire
woMBve BzwoQ
audit process

k{ woMBve BMBve oiC

k{ woMBve L

audited amount

audited consolidated accounts

k{ woMBve U BJBve

audited statement

audit questionnaire form

woMBve BzwoQ o
audit recommendations
audit
audit
audit
audit
audit
audit
audit
audit
audit

woMBve BjBzQ
woMBve MAn
relationsships
report
woMBve xnAq
risk
woMBve oi BTeA
risk model toMBve oi BTeA k
rotation BwoMBve yioa (U)
sample
woMBve
sampling
woMBve nj o
software
woMBve nAqAo
stamp
woMBve o

audit standards, auditing standards

woMBve BjnAkBTwA
audit strategy

woMBve  bo ,woMBve sUAoTwA

woMBve 
audit techniques
audit terms woMBve ~~hU RBeA
audit test check woMBve zBpC kwn

k{woMBve JBvdUn
kwn jn Sv

auditee
auditee response

kwn jn Sv gwBQ

auditing around the computer

BAn pA jBTwA BM woMBve

auditing at intervals (throug the year)

Bw A nj woMBve
auditing at the end of the year

Bw oiC woMBve
woMBve oAj
auditing department
auditing guidelines woMBve Bjn
auditing latest
woMBve oiC
auditing practices board (APB)

woMBve Ao]A S
auditing practices committee (APC)

woMBve Ao]A T
auditing principles, principles of
auditing

woMBve A

auditing report, audit report

woMBve xnAq

audit test deck

auditing standards board

zBpC RBA BM ABAn woMBve

woMBve pC
audit trail
 o\p ,jBwA MBjn

woMBve BjnAkBTwA RF

audit test, audit trail

audit work schedules

woMBve RB kMBp Ak]

woMBve oMnB
audit working paper
audit year
woMBve Bw
audit(ing)
woMBve
audit(ing) manual
woMBve AnTwj
auditability woMBve SMB ,woMBve MB

auditing standards executive

committee

woMBve BjnAkBTwA Ao]A T

auditing, to audit

jo woMBve
toMBve

auditor
auditors certificate

toMBve kBU ,toMBve A

auditors examination

available capacity

340
authorized data

auditors examination

toMBve (BdTA) yBpC

toMBve n
auditors policy
auditor, public accontant
toMBve

authorized issues

auditors standard report

authorized minimum share capital

jo K~U ,pB\ RBA

nBzTA AoM pB\ (AnA) Bw jAkU

BwoMBve jnAkBTwA xnAq

authentication

authorized

kw B Sd kFU k~U ,kw \vU

authorized

authoritative guidelines

authorized

B . AoC Bjn

wn RBoz
authoritative literature
authorities
RBB
authoritive principle
nBLTA A
authority
,nBTiA KeB
v B ,nAkTe }h{ ,nBTiA
Tj
o AnA
authority bonds

authorized
authorized

pB\ Bow Ake

pB\ MB
resources
share
pB\ Bw
signing officer
BA knAj
stock
pB\ w jAkU
wages rate jqTwj wn fo

automated system for customs data)

(ASYCUDA)

(AjwC) o BjAj AoM nBji Tvw

nBji (pAU) pAoU
automatic balance
automatic balance accounts

authority for payment

pAT BJBve

SiAjoQ (nBTiA) p\
p\ BM nBTiA

authority option

authority option for reimbursement

] jAjoTwA p\ BM nBTiA
authorization

p\ ,q\U ,K~U ,nBTiA U

authorization form for payment,
payment authorization form

SiAjoQ nTwj o
authorization option for reimbursement

] jAjoTwA nj nBTiA e

automatic data processing (ADP)

BjAj nBji xpAjoQ

SMBY BS{AjoM
automation wBUA ,Tvw jo nBji
autonomous branch
Tv L{
autonomous divisions
Tv BzhM
autonomous expenditures Tv Bq
autonomy
jApC ,TwA
auxiliary activities
 RBAkA
auxiliary capital (A o)  Bow
automatic withdrawals

auxiliary enterprise

authorize

B
A RBki , RBki

,oj M nBTiA B e jAj ,jAj SB
wn B p\ jAj
pB\
authorized
authorized auditor

wn toMBve ,pB\ toMBve

authorized bank (nBTiA AnAj) pB\ BM
authorized budget allowance pB\ ]jM
authorized capital (nominal capital)

k{ K~U Bow pB\ Bow

pB\ q
authorized cost

auxiliary equipment

 RAq\U B RC{B
 RB
av. = average
B ,RnBvi
auxiliary operations

availability of books
available by...

oUBj jM toTwj nj
///o pA toTwj nj

available capacity

(toTwj nj) A So

available data

axiom

341

available data

j] RBA
xo AoM jBC
nB SBw
Ao A
j] jpBM
(vU) jBC jApB
xo AoM jBC

available for sale

available hours
available loan
available return
available surplus
available-for-sale

avoid, sustain
avoidable cost
avoidance

jo nAkTzi ,jo qoQ

omQJBT]A q
JBT]A ,

avoidance clause, defeasance clause

jAjnAo BA jB ,gv k , o{

avoidance of a contract

available-for-sale securities

jAjnAo 

xo AoM jBC nAjBM AnA

k ,B ,wT

average

avoidance of takeover

So{ k{ kM ,KeB~U pA (JBT]A) pAoTeA

average annual return on investment

avoiding costly mistakes

method

qoQ RBBLT{A pA pAoTeA .JBT]A

qB] ,En ,T ,e
award
award of damages
RnBvi AoL]

nAmBow jpBM fo B xn

average annual return, on investment

method, average cost method

B xn
average bond, indemnity bond

RnBvi AoL] BTB

average

collection

period

average

number of days receivables outstanding

nB\U RBLB nj
q wT
average cost (expense)
average cost price k{ BU S wT
average day-supply
xo nj wT
average deviation
(nBC) wT AodA
average down
koi S B yB
average purchase rate
koi wT fo
average rate per hour

SBw o wT fo
average rate per unit
average stock

keA o wT fo
j] wT

average stock keeping (holding)

j] nAk wT
average stock level j] wT cw
average yield
wT jpBM
average, mean
B
average, median
B
averaging
owT

axiom

nB{C  , A ,kM A

Bb
baby bonds

xpnA
o AnA

(k{ SzoM) k{ RAoM
back charges
k{B\A ZnBh SiAjoQ
back bill

back door financing

o pA B FU ,Tvo B FU
nBTo
T{m RBB
back duty
back freight
B Rj q
back order
kzdU xnBw
back pay
 jqTwj SiAjoQ
back rent
jBTA K nB]A
back taxes
jBTAK RBB
back up
t kn

k{ MBpnA kk\U AnAj BL oM TwA

backlog reporting 
BxnBw xnAq
backward integration
LB BM BjA
bad (check, debt)
(kM ,a)
bad climate allowance

A JC kM jBA
Siw MB K ,Tiw K
bad debt
bad debt expense k{Siw RBLB q
bad debt provision

k{Siw RBLB oil

bad debt realized

k{ Siw RBLB SBpBM

bad debts allowance account

back-to-back credit (countervailing

credit)

A z RBLB oil JBve

BUA nBLTA ,AATzQ A

back-to-back loan
MBT A

bad debts recovered

back-up calculation sheet, backing

bail

RBLwBd n
,T{m gnBU M
backdate
,kw U A gnBU oM k hnBU T{
jAjnAo Ao]A AoM jo LwB M 
gnBUyQ
backdating date
backer
(Bo) o{

bail bond

backing away

jBzQ BS jo SBn

vSzQ n
backing sheet
backload
]o d
backlog
kBuQ
backlog depreciation

bail credit
bail out rule
bailable
bailee

k{Siw RBLB SBpBM

SB ,SB

BSB ,BA]
BTB
nBLTA
kB pA ZnBi SB

nAjoMSB

oSBA ,nAjSBA ,A

bailment

,oSBA M nAmSBA w M B jAj dU

k M jo jApC ,T{Am SBA ,j (k)
SB

knAmA ,nAmj ,nAmSBA
bailor
bailout
Bow RB\

bailout payback

bailout payback

bank charge account

343

Bow RB\ .SBpBM nj

bailsman
B

balance pAoU ,kB ,pA ,S
Rn
jnCnj pA Be M

balance sheet classification

balance at the end of the year, end of

balance sheet consideration

the year balances

BpAoU nj ]U MB RBe
BpAoU gnBU
balance sheet date
balance sheet equation
BpAoU jBU
balance sheet format
BpAoU {
balance sheet heading
BpAoU A
balance sheet method
BpAoU xn
balance sheet value
ABpAoU xpnA

Bw oiC BkB

balance brought forward (B/F)

(L Bw) L d pA  kB
balance budget jBT ]jM ,pAT ]jM
balance carried forward (C/F)

(kM Bw) kM d M  kB
 kB
balance due
balance of accounts
BJBve kB
balance of external claims RBLB kB
balance of foreign exchange pnA pA
balance of foreign trade

]nBi RnB\U pAoU

balance of goods and services

RBki BB pAoU

,SiAjoQ kB
SiAjoQ pA ,SiAjoQ pAoU

balance of payment

balance of revenue and expense

Zoi ij pA
balance of trade, trade balance

BnpBM pAoU ,nB\U pA

balance off

kB BTA ,BJBve bBTTA ,o kB

kk] nj M BJBve
balance on current account

nB] JBve kB
balance on goods and services
balance on hand

RBki B JBve pA
j] ,j] kB

BpAoU nj BJBve kML

balance sheet comparative

(AvB) LU BpAoU

balance sheet value of asset

AnAj ABpAoU xpnA

balance sheetproforma

(
o BnA BM)
o BpAoU

pAT A
balanced items
balanced scorecard approach

balancing figure
balloon
balloon payment

vn kB{Q
A v oiC
B\ SiAjoQ

baloon maturity

tnnj B kwnow BM
o AnA

BM
bank
bank acceptance
BM xomQ
bank account
BM JBve
bank account balance
BM JBve kB
bank account reconciliation statement
bank balance
bank bond

position)

bank book

balance sheet approach

bank certificate

ABpAoU (xo) jon

(A)BpAoU woMBve
balance sheet budget
ABpAoU ]jM

bank charge

balance sheet audit

JBve j kB M
T jk

balancing of portfolio

balance sheet (statement of financial

B S
Rn ,BpAoU

pAT MBpnA xn
okB

balancing

BM LU Rn
BM j] kB
BM SB

BM oTj ,BM aoTj
BM A
BM q ,BM jqnB

bank charge account

BM Bq JBve

bank confirmation, bank report,

bankruptcy risk

344

bank confirmation, bank report,

bank reserves

confirmation letter (from bank)

bank service charges

bank correspondent
bank credit account

BM kFU
B o BM
BM nBLTA JBve

bank credit, lines of credit

BM RvU ,BM A BM nBLTA

bank current account BM nB] JBve
bank debt
BM kM
bank declaration
BM BnBA
bank deposit
BM joPw
bank deposit account BM joPw JBve
bank deposit liability
BM joPw kM

BM oBil

BM UBki Bq
banks clearance house BBM BQBBQ BA
banks draft, bank bill
BM RAoM
banks liabilities
BM RAkU
banks transfer
BM Ae
bankable bill
BM nj B MB RAoM
bankbill
tBwA ,BM RAoM
bankers automated clearing system
(BACS)

BBM BQBBQ ABAn Tvw

bankers cheque, draft, cashiers

cheque

BM a
nAkBM K e
bankers order BM M nTwj ,BM Ae

bank discount

bankers lien

BM hU ,BM q ,BM qU

BM qU fo
bank discount rate

bankers payment, inter banks payment

bank draft (bankers cheque; bankers

draft)

BM Ae ,BBM M SiAjoQ
nAjBM

BM RAoM ,BM Ae
bank facilities
BM RvU
bank float M ] SiAjoQ M Bp B
JBve C pA S{AjoM BA BM

banker(s)

bank for international settlements (BIS)

bankers acceptance

AM JBve vU BM
BM SB

bank guarantee
bank interest
BM oM
bank lending rate
BM jo fo
bank loan (bank advance)
BM A

bankers draft order cheque

jo Ae a
BM SiAjoQ

bankers payment

BM k{U jBwA
nAkBM

banking

banking deposit account

banking principles

BM joPw JBve
nAkBM A
BM RB

bank mandate

banking transactions

nB] JBve jo pBM AoM SwAinj o

BM Ae
bank money order
bank note
tBwA

bankrupt, to go banrupt

bank overdraft, cash overdraft

bankruptcy of partnership

BM (JBve pA) S{AjoM B
A

bank passbook BM pAkAuQ JBve aoTj
bank post bill
BM TvQ RAoM
bank post remittance BM TvQ SiAjoQ
bank quality BM nBLTA ]nj BM
o AnA
bank report
BM kFU ,BM xnAq

bankruptcy

Tv{n ,k{ Tv{n

Tv{n
Bw So{ Tv{n

bankruptcy petition, petition

BjAj M Tv{n A SwAinj

bankruptcy proceedings
bankruptcy risk

Tv{n (BA) RBAkA

Tv{n vn

bankruptcy trustee

bankruptcy trustee

Tv{n SU

basic (wages- rate)

BQ jqTwj

bankruptcy verdict, adjudication of (in)

basic accounting concepts

bankruptcy

nAkMBve wBwA B
A jB
basic accounting equation
(Bow + BkM = AnAj) nAkMBve
basic audit process woMBve wBwA kCo
basic budget
(A) BQ ]jM
basic control
wBwA oT
basic cost
BL S ,wBwA q
basic earning (income)
BQ kCnj

Tv{n e

banks pension fund

batch processing

345

BBM TvzpBM k
BBM BjA
banks mergers
bar chart
(A)  nAj
bar diagram, bar chart, column diagram
barbell portfolios

(A) Tw nAj

o AnA \

bargain (to), negotiate (to)

jo B ,jp Ba a ,jo o Am

bargain purchase

koi nj hU To ,jp Ba BM koi

bargain purchase option
bargaining tariff

 S BM koi nBTiA
pBa oU

bargains market

(jp Ba MB) kTw jAj nApBM

jB~TA }iB{
barometer stock
}iB{ w
barter
(oUBU) BQBBQ B
barometer

barter agreement (contract)

oUBU jAjnAo B k
barter system

B jBL Tvw ,kTw jAj ,BQBBQ B xn

BQBBQ RnB\U
barter trade
barter transaction
(oUBU) BQBBQ B
base currency
BL Q
base pay
BQ e ,SMBY e
base period
(BQ) A nj
base price
BQ S ,BL S
base rate, key rate
(BL) BQ fo

basic earnings per share (BEPS)

w o (BQ) A jw
A Bq
basic expenditure
basic labor rate
jq BQ fo
basic of accounting
nAkMBve BL
basic of apportionment
vU BL
basic of customs duty o e miF
basic pension
SMBY oTv
basic period
BQ . BL nj
basic planning
(wBwA) BQ qnBoM
basic standard cost jnAkBTwA k{BU BM
basic wage rate
BQ jqTwj fo
basic yield, nominal return
wBwA jpBM
basing poin
S U BL
basing rate
BQ fo ,A fo
basing-point rate
EkL fo
basis of accounting, accounting
procedure

nAkMBve xn
vU tBwA
basis of allotment
}~hU tBwA
basis of apportionment
}~hU BL
basis of appropriation ] }~hU tBwA
basis of allocation

basis of contribution

base stock method of valuation (valuing)

M e SiAjoQ BL
base year

MBpnA nj BQ j] xn
BL Bw ,BQ Bw

basic (fundamental) accounting concept

accounting postulates, fundamental
accounting concepts

nAkMBve wBwA B

basis of cost allotment

basis point
batch

q }~hU tBwA
knj ,k

u] Swj ,u] UnBQ ,d

batch processing

ATwj xpAjoQ

batch-order costing, batch costing

benefit-cost analysis

346

batch-order costing, batch costing

beginning inventory

ATwj RB{nBw MBq

BQBBQ jBL
bater transaction

nj AkTMA (nj B ) j]
B A
beginning of month (B.O.M)
beginning of year (B.O.Y)
Bw pBC
behavioral accounting
nBTn nAkMBve

bean counters

BwoMBve AoM qCodU B

,A M n nApBM ,n nApBM
bear market
k An nApBM
k An

bear position
bear raid
Bw xo AoM \
bearer bond, coupon bonds

BM
o AnA
BM BA

bearer certificate

bearer check, check to bearer

Be ] nj a
B kM M

bearer policy
bearer sale, forward sale

(Bw) w xo
bearer security (bearer bond)
bearer seller

BM
o AnA
(Bw) w k{o

bearer share (stock)

(Be ]nj) BM w
bearer share certificate BM w BA
bearer sharer (stock)
BM Bw
bearer-policy
B kM BM
bearish market
A M n nApBM
beating the market

nBT jpBM pA yM jpBM Kv ) nApBM oM L

(nApBM
MBz AkA
bed and PEP
bed and breakfast
BM BU B{
bed occupancy rate
ShU B{A Ko

bed-bug letter

behavioral accounting research

nBTn nAkMBve RBdU

BAn nAjBM AnA
bellweather security
bellwether
pBwS{ow Bw
below par (value)

ov BM xo ,wA xpnA pA oUBQ

i op
below-the-line
benchmark

y\w BL ,jnAkBTwA ,nB ,A

A BoM
benchmark protfolio (nB) A UoQ
benchmarking U ,qA ,nAjoMA
RB y\w nB
benchmark program

beneficial interest

e ,nAmBow pA {B oM ,kjw oM

BTA
beneficial owner, orginal owner

(A) A B
beneficial ownership

B M SLv SB
l
beneficial, beneficiary
beneficiary bank
l BM
beneficiarys bank
nAqnB BM
benefit
kBwn  ,kB ,S
benefit accumulated postretirement
obligation
benefit

UBA }A n BM MAn nj AB

begining of financial year

B Bw (pBC) A
begining of the year to date

gnBU A BU Bw A pA
nj A kB
beginning balance
beginning cash balance nj A k kB

benefit
benefit
benefit

TvzpBM pA kM T{BLA BAq kM

kB .q dU
analysis
expense (cost)
BAq q
in kind
ko BAq
list
kB yBpC

benefit-cost analysis

B vB ,S q dU q\U

Mo Bq BM Be

benefit-cost ratio, profitability ratio

benefit-cost ratio, profitability ratio

jw q vB ,nCjw SLv

BAq bo

benefits plan

benefits-provided ranking

RBki AnA BL oM kMSA

,S w M B U
T{Am VnA M
VnA
bequest
bereavement pay
kkAj e
berthage
pAkAo e ,wA nA
bequeath

best profit equilibrium point

jw oTM jBU 
jw oTM 
best profit point
beta coefficient
() BTM Ko

beta factor
BTM nT B
beta risk
BTM oi BTeA
beta stationary
BTM Ko
jM SMBY
bias
ow ,K~U ,ow ,BU
bid and ask

w xo koi BS A

bid asked prices

SwAinj S .jBzQ S
bid bond guarantee (B.C)

~B nj So{ BTB

bid bond, bond, letter of guarantee

(koi) ~B nj jBzQ AnA ,BTB

bill of quantities (bill of materials)

347
big board

n (Bw) tnM
big boys, the
nqM B RBvw Aok
big eight
Sz AoM  SwA eA
/Sn nB M B] nqM woMBve vw
w Mo

big rubber ball
bilateral account
LB]j JBve
bilateral contract
LB] j jAjnAo
bilateral netting

BM jqnB Bq jAj yB

bilateral stockholding Bw MBT SB
bilateral trade
LB]j RnB\U
bilateral trade agreement

LB]j nB\U BTA

RAoM B Tw ,kw ,JBveRn ,L
bill bond kAq B ~B nj So{ BTB

bill

bill broker discount broker, bill dealer

RAoM B Tw j ,Aqi AnA nAqnB

RAoM qU nApBM
bill discount market
bill discount rate
RAoM qU fo
bill discounted
k{qU RAoM B Tw
bill for negotiation
B MB RAoM
bill holder
RAoM ] ko ,nAjRAoM
bill of credit, credit bill
nBLTA RAoM
bill of entry (customs)
A Rn
(RBo nj) jn BnBA ,jn
bill of exchange, draft, bill, draught,

bid price

letter of exchange

B B nAjBM AnA koi AoM jBzQ S

~B .kAq nj nBj
bid, tender koi AoM jBzQ ,~B ,kAq

bill of goods

bid-ticket lease bill

Shipment bill

SAo RAq\U RC{B nB]A

(kAq BM ~B nj) kjjBzQ
bidder
bidding up
w S joM BM
bidget execitopm
]jM Ao]A
big bang
k RAoU , nB\A

bill of material

big bath

bill of quantities (bill of materials)

bid rigging

BAnAj pA k A me ,<o JC>

nAjk B nAkj Ae ,Tw ,Ae ,RAoM

B ZnBh Rn

bill of lading (b/L), invoice, bill,

B e kw ,BnBM

,jA RB~hz Rn jA (o~) Sv

jA SwAinj oM
bill of particular

(jAoA e ,jAoA) RB~hz Rn

pB jn A Swo

bill of sale

board of trustees

348

bill of sale

BBL ,xo kw
(nAkj) S A

bill of sight

blank endorsement

o l kM vo
o{ k kM vo ,Be B

bill payable after sight

blank or zero balance confirmation

Sn pA uQ SiAjoQ MB RAoM

bill payable, note payable ,TiAjoQ kw
(TiAjoQ) SiAjoQ MB RAoM

blank transfer

bill receivable (B/R), note receivable

blanket appropriation

TBnj kw ,SBnj MB RAoM

RAoM SLY oTj
bill register
billing
JBvdUn BwnA

jAj }~hU kM) ]jM L  |B~TiA

(roQ Aq]A M
jnAm o
blanket mortgage
()  n ,SMBY BAnAj
 U
blanket recommendation
block
jo jkv
block flowchart
nB xjo jBw nAj
block method
BJBve o oT

billing cost (expense)

(JBvdUn B) nT B nk q
billing machine JBvdUn nk {B
bills
(nAkBM nj) qU MB jBwA
bills book
RAoM oTj
bills documents
UAoM jBwA

JBve kB Znj kM B Bi kFU

B kM Bw BTA 
/kMB BTA A M Bw  v kjBTA

block money

(Sv pB\ C kLU) jkv Q

bills documents payable

(TiAjoQ) SiAjoQ MB UAoM jBwA

block purchase of shares

RBj M Bw koi

bills documents receivable

(TBnj) SBnj MB UAoM jBwA

bills for collection () MB RAoM
bills payable (B/P)
bills protested

TiAjoQ (jBwA) RAoM

TwAiA RAoM

bills receivable, notes receivable

TBnj jBwA
B{o RnB
(nBLA nj) B j] RnB
k{kU y{Q
binding cover
binomial distribution
nBC pU
birth allowance
kU q 
bitateral
oj ,LB]j
black economy
Bw jB~TA
black leg
{JB~TA
black list
Bw Sv
black money
Bw Q
black market
Bw nApBM
blank bill
kw RAoM ,Be RAoM
blank cheque (check)
kw a
blank endorsed o{ k kM vo
bin card (store card)

block sample selection

() A{i Rn M JBhTA
blocked account, closed account
blocked currency
blocked funds

jkv JBve
,jkv [An Q
kLU MB o Q
k{jkv ]

blotter

(u oa oTj) k S{AjjB oTj

k AonB
blue-chip company
oLT nkT So{
blueprint for fraud
KU bo
board of arbitration
AnAj S
board of conciliation
dB~ RF
blue collar workers

board of directors
board
board
board
board

vn S ,ok S
vn RF
of governors
of inspectors
BwnpBM RF
of supervisors
nB S
of trustees
BA RF

boarding and search of means

boarding and search of means

book

349
bond-refunding decision

C wnpBM  Bw M jn
boiler room

o AnA qB] ~U

bonded debt

nBLo o pA Bw jo onApBM

A hv
boilerplate
bona vacantia
KeBM AA
bond
SB
,
o ,kw ,
o AnA

o AnA nBzTA pA {B So{ kM

bonded goods

o nBLA nj k{ jnAq o BB

bonded warehouse

bond accepting houses

RAoM xomQ RBvw

RkBU jBwA
bond anticipation notes
bond carrying amount, carrying value of
bond
bond conversion
bond discount

o AnA oTj xpnA

o AnA kLU
nAjBM .
o AnA qU

bond discount and premium

bond fund
bond holder
bond indenture
bond issue

o AnA o ov

o AnA k

o AnA KeB

o AnA Ao{

o AnA nk

bond issue expense (cost)

k{ jnAq o B nBLA ,U nBLA

bonds authorized-unissued

pB\
o AnA

o AnA kLU
bonds conversion
bonds discount
o AnA (ov ) hU
bonds dissent amortization
bonds payable

bonds payable premium

TiAjoQ
o AnA o

bonds premium

o AnA (jApB) o

bonds premium amortization, premium
amortization on bonds

o AnA nBzTA q

bond outstanding method

o AnA o TwA

bonds redemption

( ,jo Swj nj)
o AnA xn

bond premium, premium on bonds

o AnA ov TwA

TiAjoQ
o AnA

kwnow nj
o AnA koipBM

bonds with warrants

(
o AnA)
o Bw o

bond pricing

o AnA nAmS

SMBY oM fo BM
o AnA

bonds, debenture, bearer, securities

bond rating

bond debentures, debenture stock, debt

o AnA (S B ]nj U) kMLUn

o AnA SLv
bond ratio
bond refunding

o AnA qB]

bond

bond sinking fund

bonus pool

o AnA SiAjoQpBM AoM ] joPw

o AnA
B
bond swap
bond valuation

o AnA MB{pnA
bond yield

o AnA jpBM

bonus premium

bonus dividend
bonus plan

bonus share issue

bonus shares

bonus-penalty contract

bond-outstanding method

o AnA ov jo Tv

o AnA
qB] jw ,w jw
(zU) xAjBQ bo
xAjBQ 
xAjBQ
qB] Bw nk
qB] Bw

book

(nBBQ) Ao] {AjBQ jAjnAo

oTj

book (cost - value), carryover

book (cost - value), carryover

booking

oTj xpnA
oTj BJBve
oTj j ,oTj kM

book accounts
book debt

bought-out

350

(jo ) xoyQ B koi yQ

bookkeeping cycle
nAjoTj nj
bookkeeping without a journal

Bpn oTj kM nAjoTj

bookkeeping, double entry

book entry
book errors
book income
book inventory

SLY eo nj nAjBM AnA

oTj RBBLT{A
oTj kCnj
B oTj j]

oj nAjoTj
bookkeeping, single entry

o nAjoTj
books accounts and vouchers

book keeping, book-keeping cycle

nAjoTj
oTj Bp
oTj jw

book loss
book monetary income
book of account, account book

JBve oTj
book of final entry

Bpn jBwA BMBve oUBj

books of account

nAkMBve BSLY oBw Bpn , oUBj

To n ,jo kk{ oU
boom (to)
boomerang, antidumping
PAj k

boot
jw ,kB , ow
bootstrap

( oTj) B SLY oTj

book of original entry, book
of prime entry
book of prime entry

(A) A SLY oTj

Bpn oTj

book of secondary entry, book of second

k Rn M So{ pA BM knj koi

po RBo
border customs
bordereau
TQ
borrowed funds, loan funds

book value method

AoTwA ]
AnB]A onB
borrowed labor
borrower
koA ,koo
borrowers note
nBkM L
borrowing
AoTwA
borrowing by banks
BBM wU A miA
borrowing costs
B FU ZnBh
borrowing from banks
BBM pA A miA
borrowing power AoTwA (nBTiA) Rnk

book value method depreciation

borrowing power of securities

oTj xpnA tBwAoM TwA xn

w o oTj xpnA
book-keeper
uoTj ,nAjoTj

borrowing-up system

entry, book of final entry

book profit

BY SLY oTj
oTj jw

book surplus

A nj toMBve A pA yQ (T{BLA jw) jApB

/k kFU An C Sd kB onBA jn
book value (of a plant asset)

(jz SMBY AnAj) oTj xpnA

oTj xpnA xn

book value per share

book-keeping by double entry

(Mj ,o j) nAjoTj

nAjoTj BSLY
book-keeping entries
book-to-market

nApBM S M oTj xpnA

nAjBM AnA oA SMB

BM M BQ Tvw

bottom-up forecasting

BM M BQ pA BL oM MyQ
koi Bpn oTj
bought dealM ,Bw B
o AnA xo
BBM M B\ Rn
bought-out
(vw) oM pA nAkoi
bought day book

bounce

bounce

jM dM Bd M a SzoM
oj S o B

bouncing cheque, bad cheque (US)

TzoM a
bound, limit, restrict

jo o~d ,jo jkd

boundary of opportunity set

nAmBow BTo \ po ke
o o
bounded
bourse, exchange capital market
tnM
boycott

briber

351

RB odU ,kAjo n ,jo jo

branch account

L{ JBve
K{ nAkMBve

branch accounting
branch bank accounts

L{ BM BJBve
L{ oUBj
branch books
branch current account L{ nB] JBve
branch of contract
jAjnAo 
branch stock
L{ B j]
branches account
K{ JBve
branches books
K{ oUBj
brand

break even chart (graph)

ow M ow () yB nAj
ovMow Ao{

break even conditions

break even time (BET)

jo Bp ,ovMow Bp
Bw S yB
break in share price
break of clause
jB 
break point even, break-even point

(nB B) ovMow  ,ow M ow 

~U xpnA

break up value
break-down

JBve kB q\U ,JBve A qn

kB dU q\U
(BMBve wnoM U) BMBve

break-down analysis
break-even analysis

ovMow  dU q\U
break-even point analysis

ovMow  dU q\U
break-even volume

ovMow  nj (xo B kU) \e

break-up price

(vw ) dA BM ,~U BM

nB\U Bz B ,UnB\U A ,nB\U S

brand loyalty |Bi ~d koi AkU

break-up value

oj nB\U B M nB\U B pA jBTwA oU

jwo xpnA ,BwA xpnA

break-up value
AnAj  xpnA
breakdown time
U Bp

breach of contract, break of contract

breakeven analysis

brand switching

owMow  dU q\U

jAjnAo jB jo SBn ,jAjnAo 

breach of fiduciary duty

 T{Am BQ op ,SBA nj SBi

nAjSBA
SBA nj SBi
breach of trust
,A w M o] JBUnA ,{jBTA

breakeven chart (breakeven graph)

breakeven point

owMow  nAj
owMow 

breaking-down time

jk\ jBC Bp ,U Bp

breadth of market theory

breath of market, depth of market

nApBM RBBw dU q\U

R~d U
break bulk
break bulk agent
Rd U B

nApBM 
jAj {n ,{n
bribe (to), kickback
bribe taker
(nAi{n) ni{n
bribed, bribable
({o) o{n
briber
({An) kj{n

break bulk cargo

k{ kMTvM d

bribery

budgetary fund

352

bribery

BzUnA ,nAi{n
bribery and corruption
jBv {n
bridging loan
RkBU A

budget deficit

british accounting association (BAA)

budget

BBToM nAkMBve \A
AnAqnB A
brokers advice
brokers contract (Ae) j jAjnAo
brokers loan
nAqnB A
brokers sold note
j xo A

budget

broker, dealer, tout, trader

budget

wA ,j ,tnM o]BU ,tnM nAqnB

brokerage commission, brokerage fee
task work

tnM nj nAqnB Ae ,jqnB

brought down

(JBve ] B kB jn nj) BQ M 
brought down balance, balance carried
down

BQ M  kB
brought forward (b/f)
kM d M 
bubble
,A ,MBLe (JlB n) JBLe
(Bw JBLe) kLo
pBMTw
bucket shop
budget
]jM
budget amendment
]jM bA
budget analyst
]jM kdU q\U
budget assumption
]jM RB
o
budget bureau
]jM oTj
budget call
]jM BzhM
budget carry(ied) over

kM Bw M  ]jM
budget classification
]jM kML
budget committee
]jM T
budget components

]jM kjzU Aq]A

budget
budget

budget
budget
budget
budget

]jM ov
document
]jM kw
estimates
]jM BjnCoM
execution
]jM Ao]A
expenditure head
]jM ~ow
expenditures
]jM ZnBh
forecast
]jM MyQ
format
]jM {
guideline
]jM wnoM BAn
limitation
]jM Sjkd

budget manual, budget format, budget

instruction

]jM BAn ,]jM `MBT

budget pattern
]jM A
budget performance report

jo ]jM vB xnAq

A]jM Bw B nj
budget period
budget preparation process

]jM U eAo ,]jM U Bo]

budget reserve

(q kCnj jBU S]) ]jM oil

]jM wnoM
budget reveiw
budget slush
ow ,h ]jM
budget surplus and deficit
budget variance

budget-to-actual comparisons

A RBA BM ]jM vB

(]jM BLoM) A]jM
budgetary
budgetary accounting A]jM nAkMBve
budgetary accounts
A]jM BJBve
budgetary appropriations ]jM }~hU
budgetary control

]jM oM RnB ,]jM oT

budgetary control of purchase

budget cost allowance

qo B ]jM qo M TB}~hU ]jM

A]jM pB\ q ,q
budget data
]jM RBA \

]jM ov B
A

]jM AodA

koi A]jM oT

budgetary control principle
budgetary fund

A]jM oT A
A]jM k

budgetary slack

budgetary slack

bulk transport

353

]jM ov
budgetd income (]jM L) A]jM kCnj
budgetd unit price
keA o ]jM S
budgeted
k{ ]jM
budgeted amount
k{ ]jM L
budgeted balance sheet A]jM BpAoU
budgeted capacity
A]jM yB\
budgeted cash balance A]jM k kB
budgeted cash receipts

A]jM k BSBnj

budgeted variable cost A]jM oT

budgeted variable overhead

A]jM oT nBMow

budgeted variance

A]jM (RoB) AodA

(]jM k U) kM]jM
budgeter
budgeters estimates kM]jM BjnCoM
budgeting
]jM U ,kM]jM
budgeting activity
kM]jM SB
budgeting gamesmanship

budgeted cost (expense, expenditure)

(k{ ]jM) A]jM q

budgeted direct labor (work)

A]jM Tv nB

budgeted direct labor hours

A]jM Tv nB RBBw

budgeted factory overhead

BinB A]jM nBMow

A]jM SMBY q

budgeted fixed cost

budgeted fixed overhead

kM]jM jo{
budgeting procedures

kM]jM (Bn) B{n

kM]jM kCo
budgeting process
buffer stock
BTeA j]
building depreciation
BTiBw TwA
building equipment depreciation

BTiBw RAq\U TwA

BTiBw jAj dU

building hand over

building license, bulding permission,

BTiBw AoQ

A]jM SMBY nBMow

budgeted income statement

building rental charge (expense)

k{ ]jM Bp jw JBvdUn
budgeted margin (gross) profit

A]jM sB jw
budgeted net income

]jM L }Bi kCnj

A]jM nBMow
budgeted overhead

BTiBw (Ao ) nB]A q

building society

(BU) So{ ,nAmBow oTz k

v BM ,v nBLTA
(BM) BTiBw
building, dwelling
built by owner

budgeted performance

A]jM (Ao]A) RB

B w M AnAj TiBw B kU
bulding maintenance cost (expense)

budgeted production

BTiBw nAk q
ow yAqA
 ,k Rn M

(k{ ]jM) A]jM ~d

A]jM jw
budgeted profit

bulge

budgeted rate per hour

bulk cargo, bulk goods

A]jM nB TBw fo

budgeted trade account

A]jM jo JBve
budgeted unit selling price

xo keA o A]jM S

bulk

 B ,kz kMTvM B
bulk materials

(xnB{ MBo) T{BLA jA

k koi
bulk purchase
bulk transport
 Rn M e

bull

buy in advance (to)

354

bull

tnM pBM Tw ,nBTA jn n

bull market, boom market

Aj nApBM ,noQ nApBM

bull point Bw koi yQ AoM kBv 
bull spread
BMxi B{
bullet
A v oiC SiAjoQ
bullion
o B  y{
bullish market

n M n nApBM ,nBTeA nApBM

bullish stocks

n M n Bw

bummy names on payroll

business enterprise (entity or unit)

nB\U keA
keA e S~h{
nB\U S~h{ ,nB\U
U A
business entity concept
e S~h{ pA e S~h{
BnpBM RBiA
business ethics
business failure
nB\U Sv{
business entity

business functions for the sales

RBLB xo ioa nB\U BTB

e Sv nj TiBw BwA

Ko xnBw
bundle of rights
SB pA {B e
bunching

business goods

business intelligence (BI) system

burden center, overhead (burden)

center

nBMow JBve ,nBMow qo

kU B
nB\U nB SBw

business hour

nB\U k{ Tvw
business interruption insurance, work

burden coverage ratio

termination insurance

RvU BA B nBM SLv

kM nBM
burden of debt
burden rate
(jB~TA nj) nBMow fo
bureau BioMj ,oAj ,nAjA ,(oTj) BioTj
buring ratio
(M nj) Siw SLv
burn
BoTz Bow joM M pA
business
BnpBM ,RnB\U ,nB Kv
business activity
nB\U SB

business law

business agency, trade representation

nB\U kB
business agent B ,nAqnB nB\U kB
business combination

nB\U BkeA KoU

business cycle

nB\U ioa ,nB\U SB nj

business cycle indicators
business data

nB\U ioa B~iB{

BnpBM RBA \

business data processing

business day

BnpBM RBA xpAjoQ

Uo pn ,nB pn

business decision making

o~UnB\U

nB U M
RnB\U B ,BnpBM e
business loan
nB\U A
business name, trade name

nB\U keA B
business plan

nB Kv BoM ,nB\U keA BoM

nB\U k~
business relations
nB\U MAn
business risk
nB\U vn
business segments nB\U keA ByhM
business purpose

business termination insurance

(VjAe S M) nB\U RB U M

nB\U RBA 
business trust
~i SnBz
business valuation nB\U keA xpnA U
business year
nB\U Bw
business-value-added nB\U jqA xpnA
businessman
o]BU ,BnpBM ,KwB
bust out
nqM \e M B koi
Tv{n A uPw k n xo
business transaction

buy in advance (to)

(koi w) jo koi yQ

buy limit order

buy limit order

jkd S M koi xnBw

S op koi
buy on the close
S oiC koi
buy order
koi xnBw
buy program nAjBM AnA w koi bo
buy minus

buy stop order

k{U S pA oTM koi xnBw

buy-back

MBM B ,(MBT koi) koipBM

BpBw oM oT BA k BM koi
buy-in
buy-out insurance
MBT M
buyer credit
UAnjB nBLTA
buyers credit
koi nBLTA
buyers market
nAkoi nApBM
buying climax
koi ZA
buying on margin
w nBLTA koi
buying-in (BID)

(~B nj) A S pA oT S jBzQ

So{ koi
by laws
BC ,RAno
by-product o ~d ,LB] ~d
by-product cost
o ~d q
by-product sale
o ~d xo
buyout

355

by-product sale

Cc
cabbage

jpj j
Bo nAjBM AnA
AoU xnBw
rBUMB
dU B M k

cabinet security
cable order
cabotage
cach on delivery
cadbury report

call loan, money at call, demand loan

nAkj A ,(kwnow kM) LBAk A

LBAk Q
call money
call option
,(tnM nj) Bw koi e
C dU SwAinj ,koi nBTiA
call premium, securities redeemable,

BTvA nj nMk xnAq

calculate (to), account (to)

(jo LwBd) jo JBve

,
o MB nAjBM AnA Swo
calendar
nB{pn ,U
(Bp) U SLv
calendar ratio
calendar spread
U B{
calendar variance
U AodA
call
nAkj ,koipBM A
call (to), call for payment (to)

jo SiAjoQ M Rj
k{kU Bow
call capital
call deposit account nAkj joPw JBve
call deposit interest
nAkj joPw oM
call feature
koipBM s
call for payment
,SiAjoQ M Rj
SiAjoQ LB
call for tender (to)

pA Rj ,~B M Rj ,jAj ~B C

BkjjBzQ
jqTwj ,,nB M SzoM jqTwj
call in pay
ne jq ,xBMjBC

redemption premium

koipBM MB nAjBM AnA ,koipBM o

kj nBzTA  nAjBM AnA ,(LBAk)
,}hz T ,kwnow pA yQ kAU
k koipBM
,(tnM nj) wA S
call price
(koipBM Bp nj w) LBAk S
koipBM pBTA
call privilege
call protection
koipBM pA S~ nj
call provision
nAjBM AnA ,koipBM o{
call receipt
] LB kwn
call up
(Bw SiAjoQ jn nj) LB
call value, redemption value, call price,
surrender value

koipBM xpnA

call(ed)-up share capital

Bow Bw k{ LB L
call-back pay

(]AoiA AonB ) nBM Rj jq

call-up, subpoena, summons, sum of
the years, digits method
callability risk

K] ,nBeA
koipBM SMB vn

callable

callable

,koipBM MB
(LBAk) jo LB

callable at the option of the corporation

So{ nBTiA .JBhTA M koipBM MB

capital commitment

357
canon of ethics

RBiA
BTeA BjAkn
q w
So Sjkd
So cw

cantingencies
cap
capacity constraint

callable bonds

capacity level

nAkj
o AnA ,koipBM MB
o AnA

LBAk nBLTA
callable credit

capacity level output So c w nj ~d

capacity overhead variance

callable deposit

nBMow So AodA

,SB \e SLv
(kU) To SLv ,So SLv

(nAkj) LBAk joPw
callable loan, calling loan LBAk A

capacity ratio

callable preference shares

capacity usage variance

T{BLAjw BM pBT Bw
callable preferred stocks

kwnow pA L koipBM MB pBT Bw

koipBM S
callable price
callable security
A ,koipBM A
k{ vomQ nAjBM AnA kBBM SiAjoQ
callable shares (LBAk) koipBM Bw
called-up capital

So o~ RoB

capacity utilization variance
capacity variance

So jBTwA RoB

So oB

capacity variance production, volume

variance

So AodA

capacity-level production

wA So cw nj kU
Bow
capital account
Bow JBve

(nAkBw kU jn) LB jn Bow

kwnow pA L SiAjoQ M Rj
calling

capital

calling bond

capital acquisition and repayment cycle

(koipBM MB) jo LB
o kw

Canadian institute of chartered

SiAjoQpBM Bow ~dU ioa

BTikA Bow
capital and reserves

accountants (CICA)

capital asset, fixed asset, plant asset

AjBB wn AnAkMBve \A
cancel a check
jo BM An a
cancelability
jM gv MB

ABow AnAj ,SMBY AnAj

capital attracting rate
Bow Jm] fo

canceled check

capital budget

k{ BM a ,(k{ SiAjoQ) BM a

cancellabel lease
gv MB nB]A

capital budget expenditure

cancellation, retirement

capital budget sources

cancelled

gv , ,(Bw koipBM) BMA

() BM

cancelled check or cheque

a { ,k{SiAjoQ a
k{ BM Bw
cancelled shares
canon
o{ B

capital bonus

Bw Rn M jw ,w jw

ABow ]jM
ABow ]jM ZnBh
ABow ]jM MB

capital budget sources and applications

ABow MB ]jM nB~ MB

Bow LB SwAinj
capital charges
Bow FU q
capital coefficient
Bow Ko

capital commitment
ABow kU
capital calls

capital cover

capital rent, capital lease

358

capital cover

Bow y{Q SLv

Bow jB\A
ABow nBLTA
Bow ov
Bow oU
Bow kA
Tn nBM Bow

capital creation
capital credit
capital deficit
capital duty
capital earnings
capital employed

capital expenditure (capital costs;

capital investment; investment costs;
investment expenditure)

ABow ZnBh ,ABow q

capital expenditure budget

ABow q ]jM
capital expenditure depreciation

ABow q TwA
Bow nAo
capital flight, beneficiary
capital formation
Bow zU
capital formation gain (or loss)
capital fund

Bow zU Bp B jw
ABow MB

capital funds appropriation

ABow RAnBLTA }~hU

Bow jw }Bi
capital gain or loss
ABow Bp B jw
capital goods
ABow B
capital gain net income

capital increase, increase of capital

capital locked up

k{uLe Bow

capital maintenance approach

Bow (S{Ak) e xn

capital maintenance concept

Bow S{Ak A
Bow nApBM

capital market

capital market disorders

Bow nApBM (BM) RTiA

capital net worth
Bow }Bi xpnA
capital notes (bills)
ABow RAoM
capital orders
ABow BnB xnBw
capital outlay
,ABow q
(Y B o AnAj) k{ U kM
capital output ratio Bow jpBM Ko

capital paid in
k{ SiAjoQ Bow
capital paid in excess of par value

Bw o
capital paid in kind

ko k{SiAjoQ Bow

capital paid in specie

k k{ SiAjoQ Bow
Bow e A
capital preservation
capital projects fund ,BroQ Tv JBve
Ao nAmBow BroQ JBve
capital reconciliation statement

Bow nB~ MB Rn
capital recovery allowance

Bow yAqA
capital instruments

Bow FU AoM B BnAqMA

Bow FU nAqMA
capital intensive
capital introduced
TiAjoQ Bow
capital lease
,ABow BAnAj nB]A
ABow BB n
capital lease payment

Bow SBpBM oil

capital recovery factor

Bow MBpBM nT B

capital recovery, recovery of capital
capital redemption

Bow SBpBM
(Bw) Bow koipBM

capital redemption reserve

Bow koipBM oil

ABow BnB]A SiAjoQ
,\wA ,B oA
capital leverage
nAmBow  xpnA
capital levy
VnA oM RBB

capital redemption reserve funds

Bow koipBM ATikA ]

capital rent, capital lease

RkkM nB]A ,(A)Bow nB]A

capital repairs cost

capital repairs cost

capital-asset pricing model (CAPM)

(ABow) wBwA RAoU q

capital replacement expenditures
capital reserve

ABow qB] ZnBh

ABow TikA

capital reserve account

ABow TikA JBve

cargo / consignment

359

capital reserve funds

ABow AnAj nAmS k

Bw ov
capital-stock premium
Bw o
capitalization issue
,w jw nk
jw d pA Bw nk
capital-stock discount

capitalization of borrowing cost

AoTwA q joM AnAj JBve M

ABow TikA ]
Bow vn
capital risk
capital share (stock)
ABow w
capital statement
Bow JBvdUn

capitalization of borrowing expenses

capital stock certificate book

capitalization rate

Bw SLY oTj
capital stock subscribed

AoTwA ZnBh j n
capitalization of interest

k{ kAi kC nj  BoM  xpnA

joM AnAj JBve M fo ,qU fo

capitalization ratio, leverage ratio

k{ vomQ Bw
capital stock surplus

(Bw o) ABow Bw xpnA jApB

capital structure (financial structure)

(Bow SiBw) Bow nBTiBw ,Bow KoU

capital structure ratio

BLeB e }Bi M SMBY BAnAj SLv

nAmBow SLv ,(s xpnA) Bw
ABow q
capitalization unit
capitalization-weighted market index

Bw nApBM xpnA p B oM TL }iB{

capitalize reserves (to)

Bow M A SLv ,Bow nBTiBw SLv

BTikA jo Bow M kLU

capital structure theory Bow nBTiBw nU

capitalized cost (expense), capital

capital sum

expenditure (cost)

Bow L 
Bow
o
(A)Bow jApB

capital supply
capital surplus
capital transactions

ABow A nj B ,ABow RjBL

capital transfer tax (CTT)
capital turnover

Bow BTA RBB

Bow xjo

ABow ZnBh ,ABow q

capitalized lease obligations

ABow RkkM AnB]A RAkU

k{ Bow M kLU A
capitalized loan
capitalized surplus
,Bow M T jApB
k{ Bow M kLU (TikA) jApB
capitalized value kC RBki  xpnA

capital turnover ratio

captive market

Bow xjo SLv

Bow o~ SLv
capital usage ratio
capital value
(Be xpnA) ABow xpnA
capital yield tax
Bow jpBM RBB

l SdU nApBM ,nBTiA SdU nApBM

To ,jo ohvU
capture (to)

capital yield, capital return

Bow jpBM

card ledger

(RnB AnA Rn M ) UnB  oTj

cargo / consignment B Tz ) nBM ,d
BwnA ,e ,wo ,d .(BQA

cargo declaration

cash debt coverage ratio

360

cargo declaration

(nBM) d BnBA

carrying market

S RBU

cargo inspection fee

carrying value, book value, value

Tz (d) wnpBM eqAe

,Tz d M
cargo insurance
nBM M ,(oMnBM) B M ,Rd M
(nBM) d SvB
cargo manifest
cargo ship, freighter
nBM Tz
carriage
Ao ,oMnBM ,e q

transferred, variable cost

carriage and insurance paid to (CIP)

k~ BU B M e Ao SiAjoQ

k{ Ao uQ
carriage forward
carriage inwards
BB e M
B e SMBM nAkoi q ,k{nAkoi
carriage outward(s), freight out

k{ Tio B e q

kM nj M BTA xpnA ,oTj xpnA

Aj koQ
carryover file
cash ability
k{ k MB
cash account
,k JBve
k j] JBve
k ~dU
cash acquisition
cash advance received k SBnj yQ
cash and cash equivalent
k L{ k
cash asset
k AnAj
cash assets ratio
k BAnAj SLv
cash balance
k j] kB
cash balance on hand, cash balance,

carriage paid (CPT) (to)

money cash

k~ BU B e Ao SiAjoQ

kM nj M 
carried down (c/d)
carried ever
kM d M BTA
carried forward (c/f)
kM nj M 

cash base

carried forward revenue (income)

carrier

kM Bw M  kCnj
k~T ,Be , e vw
ke , e

carring interest expense

carry back
carry back period

AnAj M BTA oM q
L Bnj M BTA
T{m w M z nj

carry over file

Aj koQ

carry-forward working paper

Aj oMnB

carry-over budget

kM Bw M  ]jM
k{SLY xpnA

carrying amount or value

carrying amount, recorded amount

L ,(wA xpnA) oTj xpnA ,BTA L

k{SLY
e So
carrying capacity
carrying charge
nB] q
carrying cost
AnAj nAk q

k Q j]
k BQ

cash basis (of accounting)

nAkMBve k xn
k BAq
cash bonus
k xAjBQ
cash book
k oTj ,k oTj
cash box
Q k
cash break-even point k ow M ow 
cash buying price
k koi S
cash capital
k Bow
cash change fund
joi Q JBve
cash cheque
k a
cash collections
k B
cash commitments
k RAkU
cash commodity
k B
cash contribution
k w
cash conversion
k ] ovU
cash credit
k nBLTA
cash credits account k RAnBLTA JBve
cash cycle
k ] ioa
cash benefits

cash debt coverage ratio

k BkM y{Q SLv

cash deficit provision

k ov oil
cash deficit, cash shortage k ] ov
cash disbursement
k SiAjoQ

cash flow to capital expenditure ratio

cash disbursement authorization

cash flows from financing activities

cash deficit provision

k SiAjoQ nTwj

cash on delivery of parcel

361

k jpBM ,Bow q M k Bo] SLv

AnAj
B FU BTB pA Be k BBo]
k MyQ

cash disbursements journal, cash

cash forecast

payment earned

cash from operations ratio, cash flow

k SiAjoQ Bpn oTj

ratio

cash discount period

cash dividend

k hU pA jBTwA nj
vU k jw

cash dividend declared

cash in flows
cash in hand, cash

k xjo SLv
jn k RBBo]
k j]

cash in process of collection

k{ A k Bw jw
cash dividend paid

k{ SiAjoQ k Bw jw
k xo
cash down sale, cash sale
cash draw down
/// pA k{ ZnBi Q
cash due
kM k ]
cash due from
pA nBL k ]
cash due to
M nBkM k ]
cash earning(s)
k kA
cash equivalent k S jB ,kL{
cash equivalent value
k jB
cash float
joi Q
cash float amount
AjoAhU L
cash flow
k ] xjo ,k Bo]
cash flow adequacy ratio k SB SLv
cash flow from investing activities

ABow BSB ] xjo

Bo] nj Q
k nj k j]
cash in safe
cash in transit
,An M ]
An nj (a tBwA ,w) k ]
k kCnj
cash income
cash inflow, inflow of cash

k ] jn Bo]
k A

cash items
cash journal

k oTj ,k ] Bpn oTj

k SiAjoQ ke
cash limit
cash list
k j] Rn
cash listing
k j] pA nAjoMRn
cash management
k ] Sok
cash market
k nApBM ,k B
cash method
k xn
cash needs, cash requirements

cash flow from operating activities

UB BSB ] xjo
cash flow method
k ] xjo xn
cash flow per share
w o k Bo]
cash flow period
] xjo nj

k RB]BTeA
k nAjA

cash office
cash on delivery

B dU jo\ M k SiAjoQ
cash on delivery (COD)

cash flow position statement

k ] xjo S
Rn
cash flow return on asset
cash flow statement

AnAj k jpBM
k Bo] Rn

dU B k
cash on delivery of goods

(no d B///) nB d nj B dU

cash on delivery of parcel

k ] MB nj TvM dU

cash on hand

cash on hand
cash on the way
cash order

toTwj nj k Q
An nj k Q
k xnBw

cash out flow

(BSiAjoQ Bo]) Q Zoi Bo]

cash payment

cash statement

BM j] k ] Rn
k xpnA
cash withdrawal
k S{AjoM
cash yeild
k jpBM
cash value

cash-up approach

cash over and short

cash over draft

centra-balances

362

k B
A ov
BM S{AjoM B
A
k SiAjoQ

cash penalty, amerciament

(amercement)
cash position

k o]
k S

cash position ratio

M nAjBM jBwA k ]) k S SLv

(nB] BkM
k koi
cash purchase
cash ratio (liquidity ratio)

M MB k ] ]) k SLv
(nB] BkM
k BSBnj
cash receipts
cash receipts & disbursement method

k BSiAjoQ BSBnj xn
cash received from work certified

k{ A nB SMBM pA TBnj k ]

cash records
M Mo kA{ nAk
k ] pA S{AjoM joPw ,SiAjoQ ,SBnj
cash register, cash book (CB)

k Zoi jn {B ,k oTj

cash requirements

AoM pB jn k ] kjBz  k]
SwA nAmBow B nB] RB
cash requirements provision

oRoB xn ,Tvo xn
k{ k
cashable asset
k MB AnAj
cashed cheque
k{ k a
cashier
nAkdU ,nAkk
cashable

cashiers check (cheque)

ji k a ,k{U a ,BM a
BM
BUA jw
casual profit
casualty
BUA RnBvi B Bp
casualty insurance
VjAe M
casualty loss
B Bp
catch phrase or catchline

oTz Jm] nB{

kU B bA
catch up adjustment
nAkMBve RAoU S{BLA oYA ,AoL]
S A
causal factors
causality
S MAn
causation relationship, causation

S MAn
caution money, bond, guarantee

nAo U ,BA] Q
caveat emptor
nAkoi M nAkz
caveat venditor
k{o M nAkz
cegotiating bank
k B BM
census
nB{ow
cent, percentage point percentage

k RB]BTeA MyQ
cash reserve
k TikA
cash resources, funds
k MB
cash risk

(k vn) k ] oi
k ] jL
cash shortage
cash squeeze
k nBz

k~
centeral office, principal office, head
office

nAjA A qo

centeralization tendency
centra-balances

qo M BU
MBT BkB

central administration of customs

central administration of customs

o  nAjA
qo BM

central bank

central insurance pension fund

qo M TvzpBM k
qo nBLA
centralization
AoqoU
centralization of affairs
nA qoU
centralization of data
RBA qoU
central warehouse

certification, certificate

363

centralization of records

nAk jBwA qoU

jAj qoU ,jo qoT
centralized accounts
qoT BJBve
centralized buying
qoT koi
centralized filing
qoT BBM
centralize

certificate of insured assets

k{ M BAnAj A
jBwA d A
certificate of manufacture SiBw A
certificate of measurement
nAk A
certificate of origin EkL A ,e kw
certificate of loss

certificate of partial completion,

provisional completion certificate

nB B\A S A
certificate of partnership SnBz A
certificate of practical completion

S dU (u\Rn) A
certificate of protest, protest

(RAoM keA) A
certificate of provisional

centralized planning

nB S (dU) A
qoT qnBoM

centralized pricing policy

certificate of quality, manaufaturers or

suppliers quality or inspection

qoT nAmS z i
qoT nAjnBLA

centralized storage

certificate clearance

}ioU A ,JBve ~U oM

BMBve A

certificate of accounts

certificate of accounts by auditor

toMBve wU BMBve A

certificate

B S A ,S A
kkU B k{o wnpBM
S
certificate of quantity
A
certificate of receipt

A ,kwn A
SLY A
certificate of registry
certificate of value
xpnA A

certificate of analysis

certificate of weight, weight note,

qBC A ,wnoM A

o AnA A
certificate of bonds
certificate of compliance
LU A

weight certificate

certificate of deposit

certificate of work in progress

BM joPw kw ,joPw A
certificate of deposit (CD), deposit
certificate

joPw BA

certificate of incorporation

So{ uwFU A
certificate of indebtedness

nBkM BA ,
o n
BM

certificate of insurance

p A

certificate of work completed

k{ B\A nB A
(SiBw) U eAo nj nB A
certificate to commence business

So{ pAkAAn AoQ

certificate, confirmation, certification

kFU
nBkM kFU
certification of debt
certification of incorporation
BSo{
certification, certificate
(A ) k~U

certified

change period

364

certified

k{ kFU ,k{ A

certify accounts

BMBve jo (k~U) kBU

certified accountant

certify invoice for payment

oLi nAkMBve ,wn nAkMBve

k{ kBU BJBve
certified accounts

SiAjoQ S] JBvdUn kFU

BBw jo kBU
certify invoices

certified audit report

certify the correction of the contents

woMBve k{ kBU xnAq

certified autitors report

(wn nAkMBve) pB\ toMBve xnAq

k{ A oUBj
certified check k{kFU a ,BM a
certified books

certified financial planner (CFP)

B qnBoM }~hT B tB{nB

certified financial statement

k{A B Rn

RBTd Sd A
k{nA B
certifying officer
cessation
nB\U RB U
cessation of learning
ojB U
cessation of work
nB U
cestui que trust
k BA  v
chain discount (nAjAj) Ao\p hU
chairman
un
chairman of the board of directors

certified information systems auditor

(CISA)

UBA BTvw wn toMBve

certified internal auditor (CIA)

ok S un
chairmans report (chairmans
statement)

certified management accountant

ok S un xnAq
chamber of commerce
BnpBM BUA
chamber of industry
B BUA
change Q jo joi ,jAj oU ,jo oU
change alter
jo bA ,jAj oU

(CMA)

change in accounting estimates

iAj wn toMBve ,oLi iAj toMBve

certified invoice

k{ A nT B ,k{ kFU Bw

Sok wn nAkMBve

certified officer, chargeable officer

(BA B) k~U pB\ nF

certified public accountant

nAkMBve (B)jnCoM nj oU

change in accounting principles and
methods

wn nAkMBve

nAkMBve Bxn A nj oU

change in conversion rate

certified public accountant (CPA)

pB\ nAkMBve ,wn nAkMBve

(pnA) kLU fo nj oU

change in current requirements

certified statement

nB] BpB nj oU

k{ A (S
Rn) JBvdUn

certified stock
k{kFU B
certified work
k{ A nB
certified work completed
certifier

k{A k{ B\A nB

(k kBU) kjA

certifing employee, certified employee

certify

pB\ knB
jo kBU ,jo k~U ,jo A

change in equity

SB e nj oU
joi Q RB]BTeA Rn
qzQ tBwA Rn (nAkk)
jo joi An Q
change money
change of occupation
{ oU
change list

change order

(BQ L ,BM KwBT) BQ oU nTwj

oU nj

change period

change-over time

check without provision

365

change-over time

chartered association of certified

kU oU AoM jBC Bp

Bv ,BBz \
characteristic line
~hz i

accountant (CACA)

charge by way of legal mortgage

accountants (CIMA)

character set

o pA K BTwA

BTvA oLi AnAkMBve \A

chartered institute of management

(BTvA) Sok oLi AnAkMBve \A

charge forward

chartered institute of public finance

B e Bq A oM L AnTwj
/k{ kAi SiAjoQ nB Ae w M
kC nj q SiAjoQ

and accountancy (CIPFA)

(BTvA) B nA nAkMBve wn \A
chartered institute of taxation

charge off, cost transfer, shifting of cost

UBB oLi AnAkMBve vw

JBve M ,(q SiAjoQ oU) q BTA

jo ZnBi oTj pA ,jo n Bp
charge to, charge off jo Jvd q
charge, expenditure, outgo
,q
jo oQ ,jodU ,T{Am v JBveM

chartered party agreement

charge-and-dischage statement

chattel real

SYAn nB~dA JBve

chargeable duty
charges

charges collect (CC)

charging

SvMnj Tz nB]A jAjnAo

B odU

chattel personal, moveable property

cheap money
cheap, inexpensive

LB jn (nA B) RBB
nBkM A ,Bq ,ZnBh

charges prepaid

chartist

j{ SBnj Gk q
k{ SiAjoQyQ q
S{Am nBkM JBve M

charging wharf / charging berth /

discharging port

onBM wA ,onBM Bo
charity commissioners

oi BpBw BA S
chart of accounts
BMBve Swo
charter
BU jo Ao ,Tz nB]A jAjnAo
,AoQ ,jo Ao SvMnj ,BQA B Tz
nB]A ,BpBTA ,Bo
SvMnj nB]A jAjnAo
charter party
chartered accountant

oLi AnAkMBve \A  oLi nAkMBve

q BTvA

cheapness

 AnAj
BTA e
oM  Q
ApnA ,BM
ApnA

cheat

jo nAjoM ,jAj Ko ,jo KU

cheated, cheatee, defrauded

(jni ) L
check (cheque)
BM a ,a
check book
a Twj
check digit
oT  ,oT n
check drawn
njB a
check figure
k{ jnAm o AA
check forgery
a ]
check list
oT Swo ,wnA Bw
check received
TBnj a
check register
SLY AoM Bpn oTj
a nk oTj ,j{ njB  Ba
a xwU
check stub
check to bearer
Be ] nj a
check up
jo kwn Swnj
check without provision
dM a

check, checking, examination,

check, checking, examination,

investigation

civil pension fund

366
chronological entry

wnoM ,kwn

gnBU KUoUM Bpn oTj SLY

chronological indexing of records

check-in, time card, check-out card

JB ne RnB

MB  ,oT 
check-point
check-up
oT ,MpBM
checkage nAmS ,LU ,kwn

nAk jBwA Bp kML

chronological records

JBve qn M kwn
checking of goods B wnpBM ,B wnoM

gnBU KUoU M Bpn BSLY

pBwJBve
churn and burn
circular
BzhM
circular chart
AoAj nAj
circular combination
nk KoU

checking of goods stock

circularization of debtors

checking account in detail

B j] kwn
MB oT
checks and balance
cheque
BM a
order cheque
kSBnj jo Ae M
blank cheque
kw a

So{ AnBkM pA kFU miA

positive circularization

AnBkM pA SLX kFU miA

negative circularization

AnBkM pA  kFU miA

circularization of debtors

rubber cheque

SwA k{ SzoM j] ov j M  a

cheque clearing

a qnA

cheque drawn in favour of creditor

nBBTvM ] nj njB a
cheque in collection Bo] nj a
cheque register book, cheque recording

oTj

So{ AnBkM pA kBU To

kBU
circularize, confinmation
circulate
TiAkA Bo] M
circulating file
AjoB
circulating medium
Q xjo w
circulating papers
xjo nj AnA
circulating promissory notes

cheque-in facility

/j{ T{ BTwj w M  a
chief accountant

circulation of cost, flow of costs

 nAkMBve ,k{nA nAkMBve

Bok

chief executive officer (CEO)

chief financial officer (CFO)
chief inspector

xjo nj kM AnA
xjo ,Bo]

circulation

B k{nA ok ,B ok
k{nA tnpBM

child allowance, childs benefit

q xjo Bo]
(Ao B) o
circumstantional evidence

kA{
circumvent
jo oYAM ,To kjB
circumvention
jp nj
circumstantial

civil and military personnel

jA xB jk ,jA e
child labor legislations

Bj nB B RAno

choice in possession

 pBT o e ,BM e

nz oz BnB
k B
k So{

civil code (law)

civil company
civil pension fund

nz TvzpBM k

civil pension organization

civil pension organization

nz TvzpBM BpBw

Sj knB

civil servant

the goods from the customs

367

classification of accounts, classifying the

accounts, accounts classification

BMBve kML
classification of goods

civil service pension

Sj AknB TvzpBM e

classification, grading, rating

civil works

kML ,kM]nj

(BT]A RBki) nz RBki

BB jo kML

classified balance sheet

civil works transport

k{ kML BpAoU

nz  e RBki
o Bw
civil year, common year
claim for damages
jo RnBvi BjA
claim for recovery
RnBvi AoL] BjA
claim guarantee form

BTB
SiAjoQ LB
RnBvi BjA
claim of compensation
claim of insurance
M RnBvi BjA
claim under a guarantee

BTB
SdU LB
,SwAijAj ,K
claim, law suit
RnBvi AoL] B SiAjoQ AoM B
BU ,BjA
k
claimant
claims handling
RBB{ M kwn
claims payable
TiAjoQ RBLB
clarify, clearness ,jo {n ,jo B
B ,SB{ ,{n
classes of factory overhead

BinB nBMow RBL

Th AA
classes of inventories
j] Th RBL ,B k]
classes of shareholders

Bw BLeB RBL
Bw RBL

classes of shares

classification by activity

SB T{n KveoM kML

classification by object


KveoM kML
classification error

A kML pA {B BLT{A

classified records

k{ kML nAk jBwA

k{kML Bw
classified stock
classifying records and documents

nAk jBwA kML

o{ ,jB
claused B/L
oz BnBM
claused bill of lading
(kw) k BnBM
clean
}M ,o{ kM ,jBw
clause, provision

clean (opinion-report), fairness report,

fairness report
clean B/L
clean acceptance

ozo xnAq
}M BnBM
o{ kM L

clean acceptance of a bill

RAoM o{ kM L

(BA kM) kw RAoM
clean bill
clean bill of exchange
}M RAoM
clean bill of lading
k kM BnBM
clean collection
jBw
clean draft
o{ k kM RAoM
clean payment
o{ kM SiAjoQ
clean receipt
o{ kM kwn
clean surplus theory
}Bi jApB nU
cleaning expense
pBv BQ q
cleaning of the site BnB d pBwjBC
clear
jo BQ ,BQBBQ
clear and understandable  MB {n
clear the goods from customs, release
the goods from the customs

o pA B }ioU

clear, pay off

closed-end mutual fund

368

clear, pay off

jo JBve vU

clearance

RBLB j ~U ,JBve ~U

clearance for home use

() iAj o~ S] }ioU

Tz jn p\
clearance loan
~U A
clearance papers
BB AnA
clearance sale ZAoe ,~U n M xo
clearance inwards

clearings

vU qnA (jBwA) Bw
clearnace from obligation
l SAoM
clerical accuracy
RBLwBd Sd
clerical error
oTj BLT{A ,BLT{A SLY
clerical jobs
oTj Bz
clerk, employee
knB
client account
BoTz BM JBve
client business risk nBLeB nB\U vn
client representation, representation

clearance statement, settement

letter

statement

client, clientele

(~U) vU JBvdUn

cleard without examination (CWE)

wnpBM kM }ioU
oTj
(BM BTA ) oUBU

clearical
clearing

clearing (or deposit) bank, saving bank

pAkAuQ BM
clearing account, compensation account

S JBve ,(BQBBQ JBve) oUBU JBve

nBKeB ,]n JBMnA ,oTz

clock card ,ne RnB ,SBw Zoi RnB
Zoi jn RnB
oUBj TvM
close (the books)
close a position
B jAj B\A
close company
jABi So{
close off
JBve TvM
close to control limit lines

clearing advance

oT jke M jM jq

oUBU (kBv) SiAjoQyQ

close to the central line

clearing agreement

qo i M jM jq

(oUBU B BQBBQ B) ~U jAjnAo

~U BAnAj
clearing assets
clearing bank ~U BM ,BQBBQ  BM
clearing banks office
BBM BQBBQ nAjA
clearing cycle
a SiAjoQ kAo
clearing debt
oUBU kM
clearing house
BQBBQ BUA
clearing house funds
BQBBQ BUA ]
clearing house statement

BQBBQ BUA JBvdUn

clearing of the site
clearing outwards
clearing payment
clearing sheet
clearing union

nBLeB kFU

closed account

kB kM ,k{TvM JBve
closed corporation, closely-held
corporation
closed out
closed trade
closed-end bond

TvM So{
nBL]A xo
(jApCo) jkv RnB\U
jkd BA] kw

closed-end company

(SMBY) jkd Bow BM nAmBow So{

closed-end fund, closed-end investment
company

BnB d pBwjBC
Tz Zoi A
oUBU SiAjoQ
~U oM
BQBBQ jBdUA

oTz k ,jkd nAmBow So{

closed-end invesment company

(SMBY) jkd Bow BM nAmBow So{

oTz k
closed-end mutual fund
(jkd) SMBY Bw jAkU BM nAmBow

closely held

closely held

qoT SB

code number

|Bi Bw So{
S BMBve TvM SLY

code of conduct, ethics, code of

professional conduct, rule of conduct

closing adjustment entry

Aoe iA ,Aoe nBTn C

BTTiA kU SLY
BTTiA RkU
nj BBQ kB

closing adjustments
closing balance

qn nB{
JBve qn

code of account

closely held corporation

closing

collect

369

closing balance sheet

(woMBve RkU pA uQ) BTTiA BpAoU

closing date of accounts

BMBve TvM gnBU

closing date of books

oUBj TvM gnBU

closing day

nAkMBve nj pn oiC ,BMBve TvM pn

code of ethics

iA MA
,Aoe nBTn C

code of professional ethics

(BLA BC) Aoe iA MA

BS T
codicil
coding
jo k ,nAmnB{ ,nAqk
coding list
k{ kMqn Swo
coefficent of variation
k AoQ Ko

coefficient
(oU) Ko

coefficient of correlation TvL Ko

coefficient of correlation placement

closing entries

Bod oTj ,~i oTj

BTTiA SLY ,BJBve TvM M Mo BSLY

coefficient of correlation, correlation

closing inventory, inventory at end of

coefficient

period

coefficient of determination

nj oiC j]
BMBve BTTiA

closing the accounts

closing the books of original entry

A SLY oUBj TvM

TvL Ko

U Ko
,}hzU Ko

CnB Ko

coefficient of efficiency
coefficient of variation (CV)

closing trial balance = postclosing trial

balance

BTTiA zBpC pAoU

coincident indicators

closing, close, wind up to close,

coined money, specie

to (pack), termination

collateral forgery

BTTiA ,TvM
co-insurance

oTz M ,nAmM SnBz BM M

co-operative, cooperative
BU
co-product, joint product oTz ~d
coastal customs
eBw o
coastal navigation
eBw  e
coceptual framework of accounting

nAkMBve o B
code k ,qao \ ,B nB{ ,qn,S
code book

qn oTj

(RA)oU Ko

Bq B~iB{
v Q
a ]

collateral notes, secured papers

k{ U jBwA
collateral property kM (o) Y B
collateral security

WBY }h{ Y ,SB
Y

collateral trust bonds

(oj AnA B Bw) Y
o AnA

Y xpnA
collateralize
jnAm o
collatral
AqTA ] ,kU B\A Y
collect
jo ,jo nCjo
collateral value

collect customs duty

combining contracts

370

collect customs duty

o e
jo ] Q
pAkAuQ jo nC]
MB
SMB
k{ kM

collect money
collect savings
collectable
collectibility
collectible debt

collection bonus schemes

collectively

o ,] Twj n M
collectivism
 AoT{A jB~TA Tvw
collector K nF , v
collectorship
nAk~dU
collectorship office
nAj~dU nAjA
collision coverage
RnBvi AoL] {
collocation arrangement

] Twj xAjBQ Beo

collection charges, collection fee

collusion
collusive pricing

kM SBnj KUoU
BLU
k{BLU nAmS

collection float

colsing rate, net investment method

k{ nAmBow L M T oM Siw
xn
collection method

BBQ fo M nAmBow }Bi ovU xn

nAjTw BJBve
columnar accounts

collection of cheque, cheque collection

columnar cash book

a
RBA nC]
B SBnj

collection of data
collection of goods

collection of overhead costs

nBMow Bq nC]
collection of premium
collection order
collection period
collection policy

Bw xpnA B
A
nTwj
RBLB nj
RBLB SwBw

collection ratio

RBLB nj wT
collective
] ,B]
collective agreement
] AU
collective bargaining ]Twj jp Ba
collective liability
] kM
collective ownership
 AoT{A SB
collective reserve ( AoT{A) Ko TikA
collective responsibility

]Twj Sv
collective responsibility of managers
(directors)

Aok ]Twj Sv

collective responsibility of partners

Bo{ ]Twj Sv

Twka k oTj ,Twka k oTj

columnar entry system Tw SLY xn
columnar journal
Twka Bpn oTj
comanies under common management

,keA oTz Sok SdU BTo{

keA Sok o op BTo{
TwQ M ,KoU
combination
combination bond
Tj
o AnA
combination journal
LoU Bpn oTj
combine
jo h ,jo KoU
combined account
Th JBve
combined attributes and variables
sampling

BLT{A ke U AoM o
combined balance sheet
LoU BpAoU
combined financial statement
combined leverage

LoU B Rn
LoU oA

combined profit and loss account

Bp jw LoU JBvdUn
combined transport (CT)

w  ka BM  e)LoU  e
(
combining contracts

BjAjnAo jo BjA

comfort letter

commodity capital

371

commercial representative, commercial

comfort letter

,wno kBU ,BLTzQ B

jBA B ,Tv toMBve kFU

agent

BnpBM kB
UnB\U B

commercial sample

comment on accounts, interpretation of

commercial transaction, business

accounts

transaction

BMBve ovU
BnpBM ,UnB\U

commercial

commercial bank, trade bank

commercial-merchandise mark, trade

nB\U BM
commercial benefit tax (CBT)
commercial bill (draft), trade bill

nB\U RAoM
nB\U {n
BnpBM RnB
 BBjAj

commercial card
commercial court

mark, trade name

nB\U S

commission

BnpBM jw

commercial bribery

nB\U RjBL
UnB\U xpnA

commercial value

commercial credit company

nB\U nBLTA So{

commercial credit corporation

nB\U nBLTA (So{) vw

UnB\U hU
commercial documents
UnB\U jBwA
commercial draft, trade bill nB\U Ae
commercial guarantee
nB\U U
commercial discount

Ae ,v ,j e ,jqnB

So{ kB
commission agent
commission broker
oMv nAqnB
commission paid
TiAjoQ v e
commission payable
TiAjoQ Ae
commission rate (fee)

eqAe knj ,v knj

kB ,nF
commit
k{ kT
commitment nBTA jn ZnBh  o ,kU
commissioner

commitment fee

BM nj nBLTA JBve jqnB

commitments and contingent liabilities

BTeA BkM RAkU

commitments and liabilities

commercial invoice

(nT B) koi Bw ,nB\U Bw

commercial law (code), commercial law,

BkM RAkU
commitments for capital expenditure

law of merchant, trade (commercial)

ABow ZnBh kU
commitments, obligations, liabilities,

law, business law

BnpBM B ,RnB\U B
commercial letter of credit

(nB\U) BnpBM BnBLTA

commercial loan

(BnpBM A) nB\U A
commercial paper

(RA)kU
committed cost (expense) k{ kU q
committed facility
nBLTA kU
committee
(T ) v
committee on accounting procedures
(CAP)

BnpBM kw ,nB\U AnA

commercial permit

BnpBM AoQ ,BnpBM p\

nB\U SwBw

commercial policy

encumbrances

nAkMBve Bn T
B tnM
commodity
u] ,B ,TA ,nB\TAB
commodity bond (note) jBwA ,
o AnA
commodity capital
B Bow
commodities exchange

commodity code

company seal

372

B k
commodity cost
o~ B q
commodity rate
,B fo
nB\U BUAoM BM oM fo

community of interest, fusion

common (share-stocks), ordinery shares

registration office)

oTz , ,jB w
oTz
common / joint
common average
jBw k

companies of equal size

commodity code

common carrier

 e k~T , e vw
oTz Bq
common costs
common customs tariff

B AoT{A
BSo{ B

companies acts

companies house (companies

BSo{ SLY nAjA

jn BTo{
BTo{ KoU
companies combination
company
So{
incorporated company
Bw So{
unlimited company

/knAj jkdB Sv BA C nj  To{

o oTz oU

common external tariff

]nBi oTz oU

oTz B
common factor
common goods
pB jn B
common law ko
A ,o e

common market
oTz nApBM
common pension fund of banks

BBM oTz TvzpBM k

common property, in-common Bz
common revenue
oTz kCnj
common sense
nj ,w 
common shareholder
jB w KeB
common stock (share)
jB Bw
common stock fund

nAmBow oTz k
common stock subscribed

k{ vomQ jB Bw

public limited company

jkd Sv BM B So{
|Bi Bw So{
private company
statutory company

uwFU u\ |Bi M~ L  To{

/j{
company accounts checklist

B BUn Sv a
So{ toMBve
company auditor
company doctor
So{ nA }~hT
company formation
So{ uwFU
company in process of liquidation

dA Be nj So{
company in the process of formation

uwFU o{ nj So{

company income tax So{ kCnj oM RBB
company incorporated
k{ SLY So{
company law, law of corporations,

common stock valuation

jB Bw xpnA U
common-size balance sheet

tB BpAoU ,k{ BpAoU

BA oTz
communicating results
[BT xnAq
communication
MA ,U ,RBBLUnA
communique wn A ,nAjA A
commonwealth

BTo{ B
company limited by guarantee

k{U jkd Sv BM To{

company limited by shares

Bw M jkd Sv BM So{
company profit tax
company seal

So{ jw oM RBB
So{ o

company under government supervision

company under government supervision

compensation plan

373
comparison budget

Sj y{Q SdU So{

companys primary stage of work

So{ nB A eo

(LU) AvB ]jM

AvB oMnB

comparison schedule

comparisons to economic data

companys profit making

jB~TA RBA BM vB

So{ nCjw

comparisons to industry data, averages

companys profit position

S BwT BM vB

So{ jjw

So{ oBil
So{ UBB fo

companys reserves
companys tax rate
comparability

comparisons to nonfinancial data

B o RBA BM vB
comparisons to operating data

RB M Mo RBA BM vB

omQvB ,vB SMB

compelet contract method

comparability of companies

BQ U xn
U

BSo{ (vB) tB SMB

vB MB
comparable
comparative
(AvB) LU

compeletion

comparative advantage

compensate, reward

SLv Sq ,Lv oUoM

comparative analysis

compendium of classification opinion

kML AnC i
jo oUBU ,jo AoL] ,jAj xAjBQ
compensated absences

AvB dU q\U
comparative balance sheet

compensating balance

AvB BpAoU
AvB RBA

comparative data

BnB ~io koipBM oil

comparative figure

AvB jAkA ,MBz n ,o n

comparative financial statements

AvB B BRn
comparative income statement,
consolidated income statement

U joPw ,A j ,AoL] kB
k AoL] BoT
compensating error An ok  UBBLT{A
MBT RBBLT{A ,k Xi
compensating product AoL] R~d
compensating controls

compensation

RnBvi AoL] ,xAjBQ ,BAq e

compensation agreement

U Bp jw Rn
comparative negligence

BQBBQ BSA
compensation deposit balance

MBT n~ ,oj nBAw

comparative tendering from a selected

joPw JBve nj Ake) joPw AoL] kB

(BM

list

compensation expense

|Bi Sv pA ~B ,jkd ~B

comparative tendering from an open list,

general tender
compare
comparison

~B
jo vB
tB ,vB

zU hU q
compensation of employees BnB xAjBQ
compensation pay
Ski AoL] Ro]A
compensation plan
(xAjBQ) AoL] bo

compensation strategy

competitive price

374

compensation strategy

e sUAoTwA
RBki AoL] sUAoTwA ,BAq
AoL] B
compensation transaction

competence, professional competence

compensation, Indemnity, Penalty

competent

RnBvi ,Bp AoL] ,SAo ,ABU

(k AoL]) AoL]

Aoe Se
jM BA MB
BA MB

competency

competent autharity in finance affairs

compensatory

B nA nj pB\ B
competent evidential matter

compensatory / amount

(Bp AoL]) SAo

compensatory amount

AoL] L ,SAo Aq
compensatory balance

k AoL] kB Ake
compensatory balance arrangements

AoL] BkB RBLUoU

compensatory evidential matter

kAoL] .AoL] kA{

kA{ ,woMBve nj <> oLT kA{

L MB
competent information

L MB cd RBA
(pB\) nAjSe
competiive market
TMBn nApBM
competing proposal
TMBn jBzQ
competing theories
Kn nU
competent, authorized

competition clause

compensatory fiscal policy

B kAoL] SwBw
AoL] ~io
compensatory leave
compensatory plan
,RBki AoL] bo
zU hU BM (Bw koi) bo

Aoj jn pA SB o{
competition oriented pricing

qCSMBn nAmS
TMBn ,qCSMBn

competitive

competitive abroad market

compensatory spending budget

o~ AoL] ]jM

AoL] RBB
compensatory tax
compensatory time
TvM ,vomQ
,So{ nAjBM AnA koi AoM jAjnAo
comperative cost statement

(k{ BU S) q LU JBvdUn

comperative production statement

kU AvB S
Rn

competitive bought deal

jBzQ BS vB

TMBn Ao{
competitive cost
TMBn q
competitive cost statement
JBvdUn
(TMBn k{ BU S BM) TMBn q
competitive conditions

competitive environments

comperative profit and loss account

Bp jw AvB JBvdUn
comperative statement LU JBvdUn
competence clause
Se o{

TMBn oTvM d
competitive goods

(omQSMBn) TMBn B
competitive home market

competence of evidence

kA{ jM L MB
competence, jurisdiction

BA SMB ,Se

]nBi TMBn nApBM

kAq

competitive bidding

competitive market
competitive offer
competitive price

iAj TMBn nApBM

SMBn nApBM
SMBn MB jBzQ
TMBn S

competitive rate

competitive rate

TMBn fo
Kn

competitor

compilation of financial statements

arrangement

375

B BUn U U
B
complementary goods
complementary products
BB
complementary services
RBki
complete
jo B ,} kM ,B
complete control
B oT
complete cycle costs

roQ U ioa Bq
complete market, perfect market

CnB .B nApBM

B B

complete transaction
completed contract method

complex transactions

complexity, complexity or volatility of

activities

BSB k`Q
compliance
RAno SBn
compliance audit
SBn woMBve
compliance cost
q ,B nAkU q
B koi
SBn AodA
compliance deviation
compliance error
SBn M Mo BLT{A
compliance evidence
TBn kA{
compliance procedure
MBU xn
compliance test
(pA) SBn pC
compliance testing

(BoT pC) ,SBn pC

compliance with standards of conduct

k{U nB xn ,k{ U jAjnAo xn

completed goods

k`Q RB

Aoe nBTn BjnAkBTwA SBn

comply with

(k{ TiBw) k{ U xnBw

completed job-orders

BM jM B ,BM jM L
component of business, segment of the

k{ U nB RB{nBw
completed sales basis

business

nB\U keA pA zhM

component parts

xo U oM TL xn
completed-performance method

jo U xn

~ RB ,zT Aq]A
 M q] knj

component percentage

composite contribution margin

completely knocked down (CKD)

 .Ko xo {Be

B BAk] RB
completeness  jL ,SBU ,jM B

composite costing, multiple costing

completing the engagement checklist

composite depreciation

iAj BoT Sva jo U

jAjnAo BA
completion of a contract

LoU MBq
MBzo BAnAj o TwA
composite life depreciation

completion of financial statements

B BRn U

Ko TwA
composite life method of depreciation

completion of review

(LoU o) xn
(wnoM) U eo

composite rate of depreciation

completion risk

TwA Ko fo
roQ kz U vn

complex capital structure

Bow k`Q nBTiBw

composition agreement, deed of

arrangement

AnBL BM AU ,BnA jAjnAo

composition in voluntary settlement

computer fraud

376

composition in voluntary settlement

nBTiA vU nj BnA jAjnAo

,LoU ,Ko
BAnAj pA LoU TwA
compound amount factorKo L nT B
compound

compound amount of 1 $ per period

comprehensive income

B] jw ,B] kCnj
comprehensive income statement

B] Bp jw Rn
B] BM
comprehensive insurance
comprehensive recognition

nj nAmBow pA Be Ko oM
compound amount of A rials

B] BwB{
comprehensive reconciliation

Bw nAmBow pA Be Ko oM
compound annual interest rate

B] oRoB
comprehensive social security system

BBw Ko oM fo

B] BT]A FU B

compound arbitrage

compromise settlement

Ko rAoTMnC ,LB]ka pBM tnM

Ko qU
compound duty
Ko nA

comptroller general

compound entry, combined entry

comptroller, auditor

compound discount

Ko SLY
compound financial instrument

qCSBv ~ e
keA un
RBLwBd Aj un ,nAkMBve
B k{nA B ,toMBve ,JBvdl ,oB

compulsory (assurance-insurance)

Ko ,Bj B nAjBM AnA

compound interest

nBL]A M
nAo
A woMBve
compulsory deduction
nBL]A xpC
compulsory audit

Ko k{ U jw ,Ko cMn ,Ko oM

compound interest table

compulsory liquidation (compulsory

Ko oM k]
compound rate, composite rate

Ko fo
compounded interest rate return

Ko jpBM fo

winding-up)

,BjAj nTwj L So{ dA

nBL]A dA ,nBL]A ~U
compulsory reserve
nBL]A TikA
computable stock
xnB{ MB j]
computational working paper

compounding

Ko oM LwBd kAo ,T{BLA

compounding of interest

oM S{BLA ,Bw nj oM LwBd RBj

compounding period

Ko oM LwBd nj ,oM

compute

computed upper exception rate

(CUER)

comprehensive auditing dictionary

woMBve B] o

,k{LwBd AodA Ko BM ke

AodA Ko
k{ LwBd ke oUBM

computer aided design (CAD)

comprehensive (income) tax allocation

nj BBQ BkCnj M RBB }~hU

B] woMBve
comprehensive audit

RBLwBd oMnB
jo LwBd

BAn  M eAo
computer assisted audit techniques
(CAAT)

BAn  M woMBve 
computer audit
BAn woMBve
computer fraud
ABAn KU

computer-assisted audit

confirm accounts by auditor (to)

377

computer-assisted audit

conditional provisions (reserve)

BAn  M woMBve
conditional sale

(CATS)

BAn  M xo koi Tvw

concealment
nBBQ

conditional sale agreement

concentrating banking

conditional settlement

qoT nAkBM

oz oBil
oz xo

computer-assisted trading system

concept of capital maintenance

Bow S{Ak e 

concept of monetary transactions

Q RjBL 
conceptual framework, theoretical
framework

conditional value
conditions, terms

oz xo AU

oz vU
oz xpnA
Ao{

confederation of Asian and Pacific

Accountants (CAPA)

wAnk
AnC tBA pe BwC ,AnAkMBve

confidence

jBTA ,BA ,BA SMB

o BL , nBTiBw ,o JanBa
T B o
concert party
concessionaire
pBTA KeB

confidence coefficient, confidence rate

concessionary agreement

confidence interval

nAmA BpBTA
~U ,dB~ ,T{C

conciliation

conciliation committee (ties) commission

(~U nA nj AU) ~U v

\B
conciliation officer
conciliatory
dB~ Bo]
conciliatory measures
dB~ BnB
conclusive evidence
 kA{
condensed approach
joz jon
condensed financial statements

joz B BRn
k{ i xnAq
conditional acceptance
oz L
conditional bill
oz RAoM
conditional distribution
o{ pU

BA Ko

BA }iB{

confidence index

BA B ,BA Aj ,BA jpBM

jBTA ke ,BA ke
confidence limit
confidential
Bod ,ow
confidential account
Bod JBve
confidential audit Bod nM woMBve
confidential audit inquires

woMBve Bod RBdU

confidential client information

nBLeB Bod RBA

confidential information

conditional endorsement, qualified

Bod RBA
Bod wnpBM
confidential nature
Bod SB
confidential papers
Bod jBwA AnA
confidential records Bod nAk jBwA
confidentiality
nAjpAn

endorsement

confidentiality principle

condensed report

oz vo

conditional letter of credit

oz jBwA nBLTA

conditional probability

o{ BTeA ,oz BTeA

confidential inspection

nBLeB RBA jM Bod nAjpAn A

jo kFU
confirm
confirm accounts by auditor (to)

toMBve wU BMBve jo kBU

confirmation

consignment outward

378

confirmation

AikFU ,kFU To

confirmation of accounts

BMBve Twnj kBU

confirmation of existence of asset

AnAj j] kBU
confirmation of existence of debt

kM j] kBU
confirmation of value of asset

AnAj xpnA kBU

confirmation request

conglomerate

jB~TA keA ,T\

Th T BSB AnAj
conglomerate financial statement BpAoU
Th SB AnAj jB~TA BBM U
T\
conglomeration
congruent
v
connected persons
ok M TvMA jAoA
consent letter
kFU
consequent(ial) damage

(LU)
RnBvi ,Tvo RnBvi

kFU SwAinj

confirmation, certification, verification

(kFU) k~U
k{ kBU AnAj
k{kFU nBLTA

confirmed asset
confirmed credit

consequential loss

,pwyUC pA {B Tvo Bp
AnB Bd SwBw
conservation policy
conservatism BTeA A ,nB Bd A
conservatism concept

confirmed irrevocable credit

k{kFU SzoM MB o nBLTA

confirmed letter of credit

k{ kBU jBwA nBLTA

confirmed liability (debt)
confirming bank
confirming house
confiscate (to)
confiscated goods
confiscation
confiscation risk
conflict of interest

k{ (k~U) kBU kM
kkBU BM
,kT BpBw
kkFU vw
(jo L
) jo U
L
B
(njB~ - U) L

AA njB~ vn
B jBU

conflicting objectives

nB Bd wBwA 

conservative estimation

BBTd hU ,AnB Bd jnCoM

conservative forecast

AnB Bd MyQ

AnB Bd k{n
conservative growth
considerable credit (fund)

]U MB nBLTA
ApAMB ,Y , ,kU
consideration
consign
,jo BwnA ,jBTwo
jBTwo SBA nM
consignee
,oSBA ,nB Ae
BwnA B ko ,Awo
,BA B ,d
consignment
consignment account
BA B JBve

(jBT) BT AkA

jM MB
confrontation strategy
]A sUAoTwA

consignment accounting

confusion of records

consignment

jBwA nAk oM nj
() U BjA
congeneric merger

consignment

conform, accord

consignment

consignment

congestion surcharge

nB  AoU o] ,nBM  AoU q

consignment

BA B nAkMBve
BA BB
goods
in
TBnj BA B
inward(s) TBnj BA B
note
,BA B Ao kw
BwnA B BnBM
outward BwnA BA B

consignment profit and loss statement

consignment profit and loss statement

BA B Bp jw JBvdUn

consols

379
consolidated debt

consolidated financial statements

consignment sale

U B BRn

nB Ae ,BA xo

consignment shiperments
consignment stock

U kM

consolidated goodwill

 xpnA M RBU ,U ow

BA BB BwnA
BA Bw

C BAnAj B nBT xpnA ] So{

consolidated group of companies

consignment, layer, freight, load, cargo

U BSo{ o

d
consignor / shipper B B ,nAmSBA
ke ,kTwo BA

consolidated income and expenditure

consilidator (groupage agent)

consolidated profit and loss account

(BjA B) kBjA
d ko JBve
consistency ,TiA SBn ,(n) RBLY
(n RBLY)Bxn onBM AkU
consingnees account

consistency

concept

(principle),

account

U q kCnj Rn
consolidated profit U BSo{ jw
U Bp jw Rn
consolidated quotations system

(xo koi) S U anBP Tvw

nAjBM AnA
consolidated retained earnings

consistency

U T{BLA jw

TiA A ,(n) RBLY A 

consolidated tax return

consistent, identical

U UBB BnBA

Bv ,B ,SiA ,MBz
oAAjB
o AnA
console
consolidate
jo U
consolidated
k{ U
consolidated accounts
U BJBve

consolidated working fund

consolidated balance sheet

consolidated balance sheet after

~dU gnBU nj U

consolidation of shares
Bw U
consolidation policy
U z i

acquisition

consolidation procedures

o BpAoU ,U BpAoU

~dU pA uQ U BpAoU

consolidated bond

ka B j jo qB] AoM  A
o AnA

/k ozT ,j]
o n
consolidated budget statement

U ]jM S
Rn
consolidated cash-flow statement

U k ] Bo] Rn
consolidated companies

(k{ ) k{ BjA BSo{

oTz nB] nBLTA

consolidation at acquisition

~dU (gnBU)  nj U

consolidation at acquisition date

U (B{n) Bn
consolidation surplus

(BjA pA Be) U jApB

consolidation techniques U BU
consolidation theories
U BnU
consolidation with minority interest

SA e BM U

consolidation working paper U oMnB
consols
BjA
o AnA

consortium

consulting fee

380

constraint, restriction, limitation

consortium

So{ ka jBdUA TA ,wov

TA BM

Sjkd
nBTiBw nBLTA

consortium bank

construct validity

conspicuous defect

construction billings

jz } ,nB{C K
SMBY Bow

constant capital

constant cost, fixed cost

njB BS
Rn
BTiBw ]jM

construction budget

construction completed cost

(Aj) SMBY q
constant dollar plan

k{ TiBw BTiBw k{ BU q
construction contract

UoQ xpnA SLXU fo

constant gross margin percentage
method

(BTiBw) nBBQ jAjnAo

construction contract cost

}BiB jw SMBY knj xn

constant gross-margin percentage NRV

(BTiBw) nBBQ jAjnAo q

construction contract revenue

method

oM TL TBpBM }Bi xpnA xn

}BiB jw SMBY knj
SMBY k{n
constant growth

(BTiBw) nBBQ jAjnAo kCnj

construction contractor

constant money accounting

construction in progress cost

BTiBw nBBQ

SMBY Q keA BLoM nAkMBve

SiBw Bo] nj BM q

constant percent of decreasing

construction period, manufacturing

balancing

period

TwA nj (kCnj knj) xn

constant perpetual growth

AnAj VAkeA nj ,SiBw nj

SMBY fo BM Aj k{n k
constant physical inventory

Aj q oj]
constant purchasing power

SMBY koi Rnk

constant purchasing power accounting

SMBY koi Rnk Kve oM nAkMBve

SMBY fo
constant ratio
(Aj) SMBY SLv
constant return
(Aj) SMBY jpBM
constant surplus
Aj jApB
constant rate

constraining principles
constraint

kjkd A
Sjkd ,knAjpBM B

constraint maximization

BSjkd SBn
jo oX Ake

(B)Sjkd nU

constraint theory

construction work in progress

U Bo] nj BTiBw ,VAkeA Swj nj BM

construction-type contracts

SiBw  pA jAjnAo
nj BQ
U Bo] nj BTiBw ,SiBw Bo]
nAkBw M SiAjoQ
constructive dividend
constructive fraud jBM KU ,KU jB
constructions-in-progress (CIP)

constructive retirement of bonds

o AnA ~U BMA .koipBM

constructive retirement of preferred
stock

pBT Bw ~U BMA .koipBM

constructive total loss

jnA  RnBvi hU
consular invoice = customs invoice

k{A Bw ,v JBveRn

nBz Bq

consulting fee

consulting services

contingent revenues (gains)

381

consulting services

nBz RBki

contingency cost

BTeA q
BTeA kCnj

consumable life

contingency income (gain)

nAjoMoM MB o ,k o

o~ MB jA
consumable materials
consumer behavior
ko~ nBTn
consumer brand
o~oQ B

contingency loss, contingent loss, loss

consumer credit agreement

contingency table

contingency

BTeA Bp

contingency reserve funds

(BTeA)BTeA TikA ]
BTeA k] ,MBU k]

o~ nBLTA jAjnAo

consumer credit, consumption credit

o~ nBLTA

contingency theory of management

accounting

consumer debenture

Sok nAkMBve BTA nU

o AnA Tv
o

contingency, probability, discretiorary

consumer durable goods o~ AjBM B

consumer goods, consumption goods

o~ BB
o~ A

consumer loan

contingent

contingent (contingency) fund

BTeA ]
oz nB]A

contingent (rental-lease)

consumer price index

o~ RBki BB BM }iB{

o~ Bow
consumers capital
consumers cooperative society
consumption

BTeA ,(kCyQ) BTeA

BTeA

o~ BU So{
o~ RBq jA

consumption tax, excise tax

contingent agreement, conditional

agreement

contingent
contingent
contingent

iAj AA RBB ,o~ oM RBB

container bill of Lading
contingent

oTB BM e BnBM
containers account B e o JBve
contango tnM nj) Bw koi jooj q
(nAjBM AnA
contemplated total volume

nBTA jn kU  \e
contemporary responsibility accounting

oz jAjnAo

contingent charge (expense)

BTeA q
() BTeA eqAe
fee
interest
BTeA oM
liability(s)
,BTeA kM
ATd j ,oz kM
BTeA Bp
loss

contingent merger contract

contingent order

oz KoU jAjnAo

oz xnBw

contingent outlay

BTeA k q
contingent profit, contingent gain, gain
contingency

Sv y\w nAkMBve
content and organization, format and
content
content validity

ATd {
ATd nBLTA

BTeA jw

contingent rentals

oT BM nB]A ,BTeA BM nB]A

contingent reserve

BTeA BjAkn AoM oil

contingency

contingent revenues (gains)

BTeA jAkn ,BTA ,BTeA

BTeA BkCnj

contingent transaction

contract clause

382

continuous operation costing

contingent transaction

BTeA kM BM AnAj 
contingently issuable common shares

oTv RB MBq
continuous random variable

oz nBzTA MB jB Bw

contingently issuable shares

TwQ jB~U oT

continuous stock count

(BTeA) oz nBzTA MB Bw

B j] (TwQ) oTv xnB{

continned bond

continuous stock taking (continuous

(oTv) k{ kkU
o kw

oTv woMBve
continous budget
oTv ]jM
continuance
AkU
continued loss
oTv Bp

inventory; continuous stock-checking;)

continuing account

continuous-operation costing

continous audit

oTv oj]
continuous transaction

oTv (TwQ) jAkn

oTv ,SMBY

continuous, constant, fixed

(j{  Bw M Bw kB) oTv JBve

AkT SB
continuing activity
continuing credit (kk\U MB) oTv nBLTA

contirbution payer, contirbutor

continuing credit appropriation

contra account, absorption account

 Bw M Bw kB) oTv nBLTA }~hU

(j{
continuing franchise fee

,xo pBTAe Aj eqAe

oTv qzAo e
continuing investment

oTv RB MBq Tvw

M e kSiAjoQ
MBT JBve ,kB JBve
contra claim, counter claim

MBT Aj ,MBT BjA

MB Tw
contra column
contra equity approach

oTv nAmBow
continuing management
oTv Sok

Bw BLeB e kB xn

(kM ,AnAj) kB A
contra items
contra liability items
kM kB A

continuing operations, on-going

contra memorandom accounts

operations

oTv RB

continuity concept, going concern

concept

SB AkU o
continuity of existence
BM AkU
continuous (moving) budget

(oTv ]jM) Ajo ]jM

continuous compounding

TwQ Ko oM LwBd

continuous inventory-taking

oTv B Ak AjonBLA
jkdB o ,Aj o
continuous life
continuous market
oTv nApBM

BTA BMBve o
contra purchase account

(hU o) koi kB JBve

contra-revenue account

(kCnj MBT JBve) kCnj kB JBve

JBve o nAqnB
contract
BQ ,jAjnAo
contract advance
BQ SBnjyQ
contract audit
BjAjnAo woMBve
contract authorization
jAjnAo TvM pB]A
contrabroker

contract clause

jB ,kM ,jAjnAo o nj nBT o{

contract completed

contract completed

contribution department

383
k{ BU (B) BQ

contract, agreement

contract conditions excluding

k ,AU ,BQ ,jAjnAo

(jAjnAo KeB) BQ KeB

contractee

specifications

B~TiA RB~hz kM BQ Ao{

contracting parties, contract parties

contract conditions, contract terms

jAjnAo Ao{
,jAjnAo  q
BQ k{BU BM

contract cost

c
contract cost account

jAjnAo o
nB B ,nBBQ
nB B JBve
nBBQ RBLB

contractor
contractors account
contractors claims
contractors deposit

(BQ q JBve) BQ k{ S JBve

,jAjnAo q U
contract costing
nBBQ MBq
jAjnAo oiFU
contract delay
contract documents
BQ nAk jBwA
contract for deed
TLY kw
contract guarantee
jAjnAo U
contract in set form
OU jAjnAo
contract note, charter

B kw ,B A ,BAU
jAjnAo kU

(nBBQ) nB B joPw

contractors payables

nBBQ M TiAjoQ BL

contractors retention

nBBQ nB B\A ve Y

jAjnAo AU
contractual agreement
contractual rights
jAjnAo BB e
contractual situations
BjAjnAo jB
contral items
kB A
contributed capital
k{SiAjoQ Bow

contract obligation

contributed capital from treasury stock

contract on a cost plus fee basis

transactions

knj B
BM k{BU BM oM TL jAjnAo

eqAe
contract on cost plus fee KveoM jAjnAo
k{ BU BM pA knj tBwAoM eqAe
contract payable amount

Aqi Bw RjBL pA Be jApB

contributed surplus = paid-in surplus

k{ SiAjoQ Bow jApB ,Bw o

contribution (contribution margin)

w , ,BA ,jw {Be

BQ SMBM TiAjoQ L
contract payable-retained percentage

nB B\A ve U
contract period

unit contribution

~d keA jw {Be
jw {Be 

total contribution

contribution approach

BQ nj ,BQ Rk
contract rate of interest

pU {
contribution basis of employer

wA B jAjnAo oM fo
BQ  L
contract sum (total)
contract terms
BQ Ao{
contract vendor
nAq~B
contract work in progress

Ao]A Swj nj BQ

contribution ceiling

BonB M e Aq
M e w

contribution costing

jw {Be oM TL MBq
contribution department

M e
nAjA

contribution in aid of construction

contribution in aid of construction

controlled cost

384
control activities

contribution margin ratio

oT BTB
control chart
oT nAj
control file
oT koQ
control function
oT
control model
oT BA A
control objectives
oT .oT AkA
control of accounts
BMBve oM RnB
control of stocks
Bj] oT
control over cost
q n RnB
control period (time)
oT (nj) Bp
control points
oT B
control program
oT BoM
control report
oT xnAq

(contribution-to-sales ratio;

control risk

production-volume ratio;

oT oi BTeA ,oT vn

(iAj) oT nBTiBw
control structure
control system
oT Tvw
control, check, monitoring, test
oT

AB bo Ao]A M 

ko jnC

contribution in kind

contribution income statement

xn tBwA oM k{U Bp jw Rn
xo
contribution increase

M e yAqA
xo {Be

contribution margin

contribution margin income statement

xn tBwA oM k{U Bp jw Rn
xo {Be

profit-volume ratio)

B jw Ko
,jw {Be SLv

contribution margin variance

xo {Be (RoB) AodA

controlable overhead cost

contribution margin, sales margin, gross

oT MB nBMow q

oT SMB

margin, gross profit, ratio profit, margin

controllability

on sales

controllability principle

SnBz MB {Be ,xo {Be

M e SiAjoQ

contribution payment
contribution per unit

~d keA o xo {Be

M e SiAjoQ Rk

B A ,oT BA oM ok AU oM TL A
oT BA Bkj
controllable cost (expense)

contribution period

contribution rate forecast

oT MB q
controllable cost variance

M e fo MyQ
contribution-margin percentage

xo {Be knj

contributions

k{SiAjoQ Bow ,BjnC

contributory negligence MBT nBAw

oT MB q RoB

controllable inventory items

nBLA xnB{ MB A

controllable stock B oT MB j]
controllable variable
oT MB oT
controllable variance

contributory social security system

BT]A FU AM e BTvw
contributory system
control account

AM e
(B) Tvw
oT JBve

controlled account

oT MB AodA

k{ oT JBve

controlled company, company under

control
controlled cost

oT SdU So{

k{ oT q

controlled exchange rates

controlled exchange rates

pnA k{oT fo
nAkMBve tnpBM ,ooT
controller department
ooT nAjA
controllers organization
oT BpBw
controller

controlling account

conversion of debt to equity

kM kLU

(Bw M SnBz B o AnA X) Bow M

conversion of foreign currencies
conversion of liabilities

]nBi pnA kLU

BkM kLU

conversion of operations

(k oT ) oT JBve

convertible debt (convertible bonds)

385

controlling company

RB Bp TwQ
Bw kLU
conversion of shares

(k oT ) oB So{

oT Bq
controlling costs
controlling shareholder k oT nAkBw

conversion of single entry to double

controlling-company accounting

conversion option

A nB\U keA nAkMBve Tvw

entry system

oj Tvw M o Tvw kLU

kLU nBTiA

conversion or translation of foreign

convential retail inventory method

currencies

{ojoi Tw xn
,BX ,o
convention
SA ,BBQ ,vA

conversion parity

conventional accounting procedure

nAkMBve wo xn
conventional approach

(AkT) Tw xn ,wo jon

conventional income statement

(ovU) kLU

oj pnA M pnA BQBBQ kLU

kLU S ,kLU BM
conversion price index S kLU }iB{
conversion privilege
kLU pBTA
conversion rate
kLU fo
conversion ratio
(pnA) kLU SLv
conversion right
kLU e
conversion price

[An L kCnj JBvdUn

conventional mortgage n A

conversion table

conventional retail

conversion to equity method

Tw .wo {ojoi
convergence
Ao
conversion o B nj o~U ,kLU ,oU
conversion audit
RAoU woMBve

s xpnA .Bw M kLU xn

conversion value
kLU xpnA
convert
jo ovU ,jo kLU
convertibility
ovU SMB ,kLU SMB
convertibility risk
kLU SMB vn
convertible
(kLU B) ovU MB
convertible (stock-share) kLU MB w

conversion cost

nCo q ,kLU q
conversion cost pricing

kLU k{ BU BM BL oM nAmS
conversion cost, exchange expense
conversion factor

(Q pnA) ovU q
kLU Ko

conversion issue

j] Bw MB nj Bw nBzTA

ok M jBeC kLU k]

convertible bonds

(Bw M) kLU MB
o AnA

convertible capital notes

kLU MB ABow AnA

convertible debt (convertible bonds)

So{ Bw M kLU MB
o AnA

convertible into common stock

corporate secretary

386

convertible into common stock

jB Bw M kLU MB
convertible loan, conversion loan

kLU MB A

corporate bond

To{
o AnA

corporate bond interest rate

oLT BTo{
o AnA oM fo

corporate charter, articles of association

convertible preferred stock

So{ Bw M kLU MB
o AnA

convertible securities

Bw BTo{ kM nAjBM AnA

kLU MB nAjBM AnA

convertible stock, convertible preferred

stock

Bw So{ BwBwA
corporate debt securities

jB Bw M kLU MB pBT Bw

convertible unsecured loan stocks

corporate dividend policy

Bw So{ jw vU SwBw

corporate equity

kz U kLU MB
o AnA

JkdU
convexity

S B AnAkBw K~U M  wBw AkA

> BM A kwoM Bw So{ ok
So{ nj SB e ,SwA oB <Ao]A

conveyance of assets

corporate failure prediction

(BAnAj) AA B BTA
conveyance, deed of transfer

B BTA
jo pBwJBve
cooking the books
cooling period
nBTA Rk
cooling-off period
,S yAnC nj
(Bo TiA qCSBv e AoM)
BU BM
cooperative bank
cooperative company
BU So{
coordinate costing systems

B MBq BTvw
B Tvw
coordination of accounts BMBve B
copartnership account
oTz JBve
copy book
P oTj
copy invoice
P JBvdUn
copy right
pBTAe ,FTAe
coordinate system

corate

UnB\U BUAoM AoM BM oM fo

So{ Tv{n MyQ

corporate financial structure

Bw BTo{ B nBTiBw
corporate fraud

B So{  M SwA  So{ nj KU

k{BM C
To{ S Be
corporate governance
corporate holding company

So{ ka pA kdT So{

corporate joint venture, joint venture

|Bi Bw So{ ,|Bi SnBz

corporate liquidation, dissolution of
limited companies

Bw BTo{ dA
corporate minutes
So{ RBv\Un
corporate modeling So{ AoM pBwA
corporate operations UB BSB
corporate plan

BpBw B So{ B] BoM

S Ao{ pA Be jw
corporate profit

corner portfolio

corporate reorganization

,M UoQ ,nAm Bow \ oTM

{ UoQ
nApBM jo L
cornering the market
corporate action
wBw AkA

So{ BpBw kk\U

,So{ xnAq
corporate report
UBLwBd S~h{ (Bw) xnAq
corporate secretary
So{ z . oMj

corporate social accounting

corporate social accounting

nAkMBve
Bw BTo{ BT]A Sv y\w

corporate social reporting

So{ BT]A BL] jo xnAq

So{ sUAoTwA
corporate strategy
corporation
,Bw So{
jkd Sv e S~h{ AnAj BM

corporation aggregate

corroborating information

387

 ka So{

corporation income tax

(So{ B) vw kCnj oM RBB

BnAjo{
o AnA
corporation loan
corporation partner (nB\U So{ nj) o{
corporation profit and loss

(vw) So{ Bp jw JBvdUn

corporation sole

jo So{ ,jAoA SB

(vw) So{ Bw
corporation stock
corporation stocks general obligation

corrective controls
correlation

L C omQBow keA Bow B A

k{BM keA M jn ] pA RBT
correlation analysis

TvL dU q\U
correlation articulation of financial
statements

B BUn M (TwQ) TvL

TvL Ko

correlation coefficient
correlation table

oT ka M MAn kj Bz k]
T{Aj SBL{
correspondence file
RBLUB koQ
correspondent
kB ,nAqnB
correspond

correspondent agent

(JBve o B) B o kB

correspondent bank

(B o) nAqnB BM

bond

BnAjo{
o AnA

corporation tax (CT)
So{ oM RBB
corporation tax law
BTo{ RBB B
corporations
Bw BTo{
corporations tax,
companys tax

So{ RBB
corporator
(nB\U So{ nj) o{
corprorate insiders
So{ iAj jAoA
corpus
So{ sUAoTwA ,A Bow
correct entry
(Swnj SLY) cd SLY
correctable error
cd~U MB BLT{A
correcting entries, adjusting entries

BLT{A cd~U ,eA BSLY

correction actions, corrective acitons

eA RBAkA
eA nT B
RBBLT{A bA

correction factor
correction of errors

correction, error correction, amendment,

adjustment, alteration
corrective actions

BLT{A (cd~U) bA
eA RBAkA

eA BoT

corresponding amount (comparative

amount)

,oBU BL ,AvB L

k{ozT BJBveRn nj L
ojB BM  jkd Sv BM So{
/jnAj BLUnA L Bw B BRn
(jB) MBz SLY
corresponding entry
corresponding figures

(oUBj B BMBve nj) MBz jAkA

MBz A

corresponding items
corridor approach

AonBM jon , qj jon B xn

corroborating documents

kkFU nAk ,TLX nAk

corroborating evidence

nAo j ]nj nj SA o pA  kA{

kkFU kA{ , kA{ ,knAj
corroborating evidential matter

kA{ ,kkFU kA{

corroborating information

kkFU RBA ,TLX RBA

corroborative evidence

cost appropriated in budget

388

corroborative evidence

cost accounting records

nAk jBwA
(T) k{BU BM nAkMBve

k kA{
corrupt practices

cost accounting standards

nAi{n j{n BTB

jBv ,j{n ,BTw{n
corruption
cost
kpnA ,kB ,k{BU BM
(T{Aj xpnA) kpnA

k{BU BM nAkMBve BjnAkBTwA

cost accounting standards board

T nAkMBve BjnAkBTwA S
cost accounting standards boards

cost (expense) recognition, expense

(CASB)

recognition

q SiB{
cost (expense) trend
q kn
cost absorption
M AnAj k{ BU BM
/kC Swj M C xo BM  ]
k{ BU S JBve
cost account

k{BU BM nAkMBve BjnAkBTwA S

cost accounting system nAkMBve Tvw
T nAkMBve Tvw ,k{BU BM

cost account numbers

cost accumulation

cost accounting transactions

(k{ BU S) MBq nAkMBve RB

q BMBve nB{

BjAj nC] LwBd

k{BU BM Sd

cost accountancy (accounting)

cost accuracy

principles

cost allocation bases

cost accountant

S nAkMBve A
,JBq nAkMBve

k{BU BM nAkMBve nj }~hT B oKeB

q }~hU BL
cost allocation, allocation of cost,

cost accounting

assignment of cost

cost accounting books

kAo ,q S{BLA ,q }~hU

(kU kAo SozQ BM) Bq nC]
q dU q\U
cost analysis
cost analyst
k{ BU BM odU

k{BU BM nAkMBve
cost accounting
,k{BU BM nAkMBve
MBq ,T nAkMBve
MBq nAkMBve oUBj
cost accounting department

cost and freight (C & F)

k{ BU S nAkMBve nAjA
cost accounting information (data)

T nAkMBve RBA
cost accounting method, costing method

MBq xn
cost accounting period

T nAkMBve nj
cost accounting practices

MBq nAkMBve BMo\U

cost accounting principles

T nAkMBve A
cost accounting procedure

MBq nAkMBve xn

BU e q B
A M Tz dU S
k~ BU M Be Ao SiAjoQ ,k~
cost and freight (C&F)

e q BM B S ,A,kA,w S
cost and freight (C&F) price

e Ao B
BM B S
cost and freight (CFR)

k~ nkM BU Ao B S

q vU
cost apportionment
cost appropriated

TB nBLTA }~hU q

cost appropriated in budget

]jM nj TB }~hU q

cost appropriation, cost pro-ration, cost

cost of goods available for sale

389

cost appropriation, cost pro-ration, cost

cost efficient

assignment

cost element

q }~hU ,q vU

q o pA omQ]U
k{ BU BM A

cost ascertainment

cost elements, factors of cost, elements

k{ BU BM U ,q U
q jo n
cost attribution
cost avoidance
q pA JBT]A

of cost

cost basis accounting

cost function

k{ BU S BL oM nAkMBve
cost behavior

k{BU BM A yAo ,q nBTn

q nBTn A
cost behavior pattern
cost benfit relationship

S q MAn

q A
(k{ BU S) q hU
cost forecast
q MyQ
cost estimate

~d Bq jnCoM ,q MBU
cost hierarchy
q KUAovw
cost identification
q BwB{
cost incurred

(k{ B\A) TwQ  M q

S }iB{

cost index, price index

cost indifference point

cost carrying amount

BTA k{ BU S
q q Ao
cost centers
cost centre number
q qo nB{
cost classification
Bq kML

k{BU BM UBUM 
cost insurance and freight (CIF)

(e Ao B
BM M B
BM q) w

cost insurance and freight price (ClF)

w S

cost component by elements

C kj zU A BM q
q LoU A
cost components
cost concept
k{BU BM 

cost management system (CMS)

k{BU BM ,q Sok Tvw

cost measurement

(k{BU BM) q opAkA

cost control system

cost minimization

(k{BU BM) q oT Tvw

cost control, expense control

q oM RnB ,q oT
k{BU BM kB
cost convention
cost curve function
q d MBU
cost cutting
q 
cost definition
q oU
cost determination, cost finding

k{ BU BM U

cost objective

k{BU BM jo Ake

q k

cost of acquisition, acquisition cost

(SBnj) ~dU q
cost of capital

Bow FU q ,B FU q
Bow q fo
cost of carry
B FU q
cost of capital rate

cost distribution, expense distribution

cost of carrying

jo {ow ,Bq }~hU ,q pU

nBMow
q jAj U
cost down expense
cost driver
q kjB\A B

B j] nAkB q
kLU ZnBh
cost of conversion

cost effectiveness

cost of goods available for sale

jM jB~TA ,q zhMoYA

cost of financing capital

Bow FU q
xo AoM jBC B k{BU BM

cost of goods manufactured

cost unit

390

cost of goods manufactured

cost or market price whichever is lower

(k{kU) k{TiBw B k{BU BM

cost of goods sold (COGS)

oT Ak o nApBM S B k{ BU S

cost or market value

Tn xo B k{BU BM

cost of goods sold budget

cost

Tn xo B k{ BU S ]jM

cost

cost of goods sold, cost of sales, cost of

cost

merchandise k{Tio B k{ BU BM

cost

cost of installation, installation cost

cost

(expense)

K~ q
nBzTA q
kM nBzTA q

cost of issuing
cost of issuing debt
cost of living allowance

Sz q ,Sz Thw jBA

kp q }iB{
cost of living index
cost of prefferred stock

pBT Bw k{BU BM
SBe q
cost of protection
cost of removal
B\MB] q
cost of sales adjustment
S nj kU
xo q bA ,xo k{ BU
cost of sales adjustment for estimated
returns

k{ BU S kU

nApBM S B k{ BU S
TBw q
per hour
per ton
U o k{ BU S
per ton-mile
B U o q
per unit ~d keA o k{BU BM
plus contract
BM oM TL jAjnAo
jw knj B
BM k{BU

cost plus transfer pricing

(iAj) RBTA nAm S

q MyQ
cost predictions
cost price
k{ BU S
cost price variance

k{ BU BM fo AodA
k{ BU (S) BM A
cost procedure
q xn
cost proration
q vU
cost realization concept q dU 
cost principle

cost recovery method

(k{ BU S) q SBpBM xn

cost recovery, recovery of cost

cost of sales adjustment (COST)

Tn xo B k{ BU BM kU
Ski BM

cost of service

cost of service rendered

k{ B\A Ski BM
kM ZnBh
q RBBw

cost of site preparation

cost of variance

cost of work certified

k{A nB k{BU BM

cost of work finished

TB BBQ nB k{ BU BM

cost of work in process

U Bo] nj nB k{ BU S
cost offsets

k{ BU BM kXi A

q SBpBM
cost reduction

k{BU BM yB ,q U
cost replacement
qB] q
cost structure

(k{BU BM nBTiBw) q nBTiBw

q oTj
cost sub-ledger
cost summary report q i xnAq
cost tables
q Ak]
cost tracing
q MBjn
cost transfer
BTA q
cost trend
k{ BU BM kn
cost types
q AA
cost unit
,q keA ,~d keA
k{ BU BM keA

cost unit absorption rate

cost unit absorption rate

q jBeC Jm] fo
cost volume profit relationship

(kU) q \e ,jw MAn

cost volume variance

k{BU BM \e AodA
cost, insurance and freight (CIF)

coupon

391
costing of inventory
costing principle

(A k{BU BM) Bq U A

kU q U
costing production
costs not associated with future revenues

kC xo BkCnj BM LUoo ZnBh

costs not associated with revenue

k~ nkM BU e Ao M ,B S

cost, insurance, freight and exchange

kCnj BM LUoo ZnBh

counselor, advisor, adviser, consultant

variation

pnA RAoU e q ,M ,S

cost, insurance, fright (C.l.F) price

e M q B
BM B S
cost-benefit constraint

ZnBh oM B q (A) Sjkd

cost-effectiveness analysis

zhMoYA ,jw q dU q\U

cost-plus L B
A M k{BU BM

counted cash

cost-plus pricing

k{ xnB{ k j] kB
X M B ,MBT
counter credit
MBT nBLTA
counter guarantee
MBT BTB

counter purchase
MBT koi
counter

counter signature
counter trade

(A BA k~U) j BA

MBT RnB\U

counter-balance, counter-weight

S tBwA oM nAmS

jw A M knj B
BM k{ BU
nAmS
cost-plus transfer pricing
B
A knj ka Kve oM iAj RBTA
q M q xn
cost-to-cost method
cost-value analysis

xpnA .q dU q\U
cost-volume-profit (CVP) analysis

jw ,\e ,q M MAn dU q\U

costing
MBq
costing and pricing nAmS MBq
costing by-product

o ~d q U
costing joint-product

oTz ~d q U
costing method, cost system, costing
system

nBz
k{ xnB{ k j]

counted cash balance

cost-plus fixed fee contract

B
BM k{ BU S Kve oM jAjnAo

SMBY eqAe

(MBq) q Tvw

j] MBq

counter-offer

(jBU p) wnBQ
jBzQ JA]

counterbalancing error

ji ji M  UBBLT{A ,ApA BLT{A

Xi An ok  UBBLT{A ,k{ Xi
k
]
counterfeit
counterfeit money
] Q
counterfeiting
] hv TiBw
counterfoil (check)
a U
countermand, terminate, abolish

jo  ,jo gv

MB o vn
counterparty risk
counters (of a bank)
(BM) z ,]BM
countervailing power
v o
country of origin
B EkL nz
coupon

o AnA oM fo ,Q

coupon bond

credit report

392

coupon bond

,BM
o AnA

k{U jw Q BM
o AnA
oM SiAjoQ
coupon payment
coupon rate

o AnA oM fo
couponing
kMo] ,kMQ
court of accounts
RBLwBd Aj
court of appeal
BTwA BjAj
court of review
o kk\U BjAj
covariance
uBnA

credit

covenant of equal coverage

credit

o AnA nj Znk RAkU

credit
credit
credit
credit
credit
credit
credit
credit

B nBLTA ,nBBTvM ,nBLTA

account
(B) Ro{ ,nBLTA
advice
nBBTvM A
agency
nBLTA RBA vw
agreement
(nBLTA) A jAjnAo
amount
nBLTA Aq
and collection RBLB nBLTA
application
nBLTA yBz B
BU
available
jBTwA MB nBLTA
balance
nBBTvM kB

credit balance in debtors ledger

covenant, written contract

AnBkM oTj nj nBBTvM kB

kU AqA ,B BQ
tBwA ATzQ
cover note
,oi y{Q A
S BM ,(Y oM) FU oM

credit balance on cash account

cover for bank notes

AnBBTvM oTj nj nBkM kB

nBLTA BM
credit bank
credit bureau
nBLTA RBdU oTj

coverage

credit bureau agency nBLTA RBdU vw

Aj ,
oTv B Aj ,y{Q ,{

credit card draft

jAj y{Q ,M w M vn y{Q ,woMBve

covered by any form of insurance

M AA y{Q SdU

covered call writer
covered cost

credit control
credit entry
credit facilities

Bw koi nBTiA nAmA

k{ SBpBM q

covered investments

credit ceiling

BnAm Bow y{Q

covering entry

credit institute
credit insurance
credit insurance

B SLY
covering letter
d
U B
covering note Y kw ,d
U S{AjjB

credit limits

CPA uniform examination

credit market

BoC wn AnAkMBve owAow BpC

CPD carrnet
o nL aoTj
CR (credit)
nBBTvM (h)
creation of a company
So{ jB\A

credit money

creative accounting

k Ao BA B nAkMBve
BnBLTA
credentials
credibility
(A) nBT SAk
credible merchant
oLT BnpBM

nBLTA RnB Ae
nBLTA w ,nBLTA ke
nBLTA oT
nBBTvM SLY
(nBLTA) nBLTA RvU
nBLTA vw
RAnBLTA M
premium nBLTA M e
nBLTA jke

credit line, credit worthiness

nBLTA (i) ke
nBLTA nApBM
nBLTA Q

credit note (C/N), credit memorandum,

credit memo

nBBTvM A

credit policy

nBLTA (SwBw) z i
nBLTA koi
credit rating
,nBLTA kMjn
nBLTA Aq ,So{ nBLTA ]nj U
credit report
nBLTA xnAq
credit purchase

credit reporting agency (credit

credit reporting agency (credit

critical success factors

393

creditors control account

reference agency; credit rating agency)

BSo{ nBLTA kkMjn vw

AnBBTvM oT JBve

AnBBTvM oTj

creditors ledger

credit reporting institution

creditors personal ledger

njB (kMjn) nBLTA xnAq  Avw

k
nBLTA Sjkd
credit restriction

creditors subsidiary ledger, accounts

AnBBTvM ~h{ oTj

payable subsidiary ledeger

credit risk (commercial credit risk)

vn fo ,nBLTA vn
credit risk rate of interest, day rate,
daily rate

Apn fo
nBLTA xo ,v xo
nBBTvM o

credit sale
credit side

(creditors voluntary winding-up)

AnBL SwAinj tBwAoM So{ dA

creditworthiness

BpBw B }h{ nBLTA ]nj

criminal liability for accountants

credit side of account

JBve nBBTvM o

nBBTvM o

credit slip

AnBBTvM oTj
creditors voluntary liquidation

credit squeeze policy

nBLTA () Sjkd SwBw

nBLTA S
credit standing
credit status
nBLTA S S

credit system
nBLTA Tvw

k .Aq] .AnAkMBve o Sv

AodM
crisis
crisis situation (position)
AodM S
criteria
BL ,MB

critical accounts
AodM BJBve
critical areas
AodM
A
critical control method

credit terms

nBLTA Rk ,jnBLTA Ao{

credit transaction, forward deal

v B ,k M B
credit-card sales

nBLTA RnB o pA xo

jBTA oT xn
tBve BLT{A

critical error

critical event theory of revenue

recognition

kCnj BwB{ wBwA jAkn nU

jA
critical material

credit-sale agreement

critical observation

BvA xo (jAjnAo) k

nBLTA TvB{
credit-worthiness

critical path

creditable financial institution

critical path method (CMP)

creditors account

oLT B vw
nBL JBve

creditors buffer

yB vU MBo So{ SMBY Bow

BkjnBLTA ,AnBBTvM
creditor(s)

jBTA k nBA
AodM ov
AodM (ov) An xn

critical region

o
o jn eB ,AodM eB
jBTA kjpBM

critical review

critical review of balance sheet

BpAoU jBTA wnoM

creditors day ratio

AnBBTvM qnA SLv

critical success factors

S (UBe) A A

critical-perspective research

critical-perspective research

jBTA RBdU
pnBz R~d M

crop insurance

cumulative voting system

394
cum rights

T{BLA RApBTA BM nAjBM AnA

cumalative security

T{BLA pBTA BM nAjBM AnA

T{BLA
k{] ,T{BLA

cross check (control)

cumulative

MBT oT ,RBLwBd pC

LB] ka kwn
cross checking
cross elasticity of demand
B
BU yz
cross examination
ywoQpBM
cross foot
] BdTA ,A ]
cross footing, cross check ,A jo ]
(TiBw \e joM BM S]) j
nApBM joTv ,nApBM Aj
cross of market
cross out
(jo jkv) jo me
cross rate
pnA fo
cross reference  nB{ ,MBT 

cumulative

cross reference between journal and

T{BLA (qB]) w jw
cumulative dividends (T{BLA) w jw

ledger
cross sale

 Bpn oUBj  nB{

(tnM nApBM nj) MBT xo

cumulative abnormal return (CAR)

jBo T{BLA jpBM

cumulative binomial distribution

T{BLA A] j pU
cumulative bonus share T{BLA w jw
cumulative cash required

pB jn T{BLA k ]
T{BLA nBLTA
cumulative dividend
T{BLA Bw jw
cumulative credit

cumulative dividend shares

cumulative effect of accounting change

cross section data

nAkMBve RAoU T{BLA oYA

k{kBz jnA RBA

cross-default clause

kM  k{ pn M Mo kM
MBT nAm

cross-referencing

cross-sectional analysis

dU q\U ,So{ j BSLv vB


BnA A jo ]
crosscast

cumulative effect of change in

accounting principles

nAkMBve A nj oU T{BLA oYA

T{BLA (nBYC) RAoYA
cumulative interest
T{BLA oM
cumulative effect(s)

cumulative loss, deficit, accumulated

deficit

cumulative preferred capital stock

crossed cheque, dishonoured cheque

dM a ,jkv a

T{BLA Bp
T{BLA jw BM pBT ABow w

cumulative preferred dividends in

crossfooting test

arrears

w M )RBLwBd Tw jn]oT
/(j{ B\A toMBve
}~hU k]
crosswalk table
crucial financial decision B i ~U
culpable bankrupt(cy) o~U M Tv{n

cumulative preferred share (stock)

shares

cum dividend

cumulative time

(To U jw B{) w S
(nB] oM BM) oM BM
cum line
\U i

cumulative voting

cum interest

k{] pBT Bw  jw

cumulative rights

T{BLA jw BM pBT w
T{BLA e

cumulative shares, cumulative dividend

T{BLA jw BM Bw
T{BLA Bp
]Twj En

cumulative voting system

\U oEn Tvw

currency (currency legal)

current expenditure budget

395

currency (currency legal)

current cash equivalent (CCE)

k ] jB

[An Q ,B Q
currency adjustment charge = currency

current cost (value) accounting

adjustment factor (CAC = CAF)

Q fo kU Ko
= Q fo kU q

BAnAj xpnA KveoM nAkMBve

current cost accounting (CCA)

currency and credit council

nB] B{pnA nAkMBve

nBLTA Q An{

current cost attribution profit

currency appreciation

nB] xpnA BM }~hU MB jw

koi Rnk yAqA

current cost balance sheet

currency bonds, continued bonds,

irredeemable bonds, perpetual bonds,
perpetual debentures

nB] xpnA BM BpAoU

current cost concept

nB] k{ BU BM 

iAj
o AnA

current cost financial statement

currency exchange gain (loss)

nB] xpnA BM B BUn

pnA RjBL (Bp) jw

current cost operating profit

currency future

]nBi BpnA jn nj UC BBQ

pA {B vn ,pnA vn
currency risk
Q keA koi Rnk yB
currency, exchange, foreign currency pnA
currency-monetary and credit council

nBLTA Q An{
current (cost-value), going value

nB] xpnABM UB jw
current cost profit and loss account

nB] BxpnA BM Bp jw nB] JBve

nB] xpnA oil
current cost reserve
current cost system of accounting

nB] B{pnA .BM oM TL nAkMBve Tvw

current cost, replacement value (cost)

(zB]) qB] xpnA

nB] xpnA
nB] JBve
current account
current account interest nB] JBve oM

current cost-constant dollar (CC-CD)

current account with interest

current credit (fund)

(oM B) jw BM nB] JBve

current debt to net worth ratio

current account without interest

(jw) oM kM nB] JBve

current account, running account
checking account
current accounts ledger

nB] JBve

s xpnA M nB] kM SLv

current debts to owners equity

Bow BLeB e M nB] kM SLv

current exchange rate

nB] BMBve oTj

current asset

nB] AnAj
current assets ratio
nB] AnAj SLv
current audit file
woMBve nB] koQ
current budget

(B nj AoM) nB] ]jM

current cash debt coverage

nB] k kM y{Q SLv

nB] BxpnA
nB] nBLTA

pnA (pn) nB] ovU fo

current exit value = current market
value

,(xo) ]oi nB] xpnA

xo d pA o
Be Be nj AU  An L
/jnC Swj M AnAj
nB] q
current expenditure
current expenditure budget

nB] q ]jM

current expense, revenue expense

current expense, revenue expense

curtailed cost (expense)

396

current operating performance concept

(expense), (expenditure-cost)

nB] jo (o) 
nB] RB
operations
outlay cost
nB] k q
output
nB] kU nAk
period approach nB] nj xn

jB RB q ,nB] q
nB] RAnjB
current export
current fair value
nB] nBT xpnA
current file
nB] koQ

current

current financial position

current period expense (cost)

current
current
current

nB] nj q
nB] (w) ~e

nB] B S
current flow of payments

BSiAjoQ nB] Bo]

current portion

current portion of long-term debt

current flow of receipts

BSBnj nB] Bo]

current fund RAnBLTA j] Tv JBve
] ,nB]

RkkM kM nB] (w) ~e

current portion of long-term loan

RkA A nB] ~e
current portion, current maturities

nB] ~e

current income

Bp nj jw ,nB] (nj) jw
}hz
current input prices nB] jn B{pnA

current position of the company

So{ nB] S
current purchasing power accounting

SMBY koi Rnk (BLoM) nAkMBve

jpBM nB] fo

current investment

AnA nj nAm Bow ,nB] nAm Bow

jw Kv k BM xo MB nAjBM
nB] BkM
current liabilities
current market price (value)

nApBM (pn) nB] S

current market value (exit value)

current rate of yield

current ratio (working-capital ratio)

nB] SLv
current replacement cost

qB] (k{ BU BM) xpnA

current reproduction cost

current maturing protion of long-term

jk\ kU nB] q
current sources, current funds nB] MB

debt

current value (current cost; current

(]oi xpnA) nApBM nB] xpnA

RkkM kM nB] ~e
current maturity
,jq Bkwnow
RkkM A pA nB] v
current maturity installments

jq kwnow BvA

proceeds, current exit value; expected

exit value; or present value)
current year
current yield to maturity

nB] xpnA ,kwnow BU nB] jpBM

current maturity loan

(nB]) jq kwnow A

current yield, current return (coupon

current method, current (catch-up)

yield)

approach

current-cost depreciation

nB] xn
current notes payable nB] TiAjoQ jBwA

nB] xpnA
nB] Bw

(oM) nB] jpBM

BAnAj  xpnA BL oM TwA

current operating performance

current-cost operating profit

approach

A  xpnA oM TL UB jw
curtailed cost (expense) k{ TwB q

nB] RB [BT jon .xn

curtailed sampling

curtailed sampling

 o
o~ BM
o AnA
custodian
pB\ kB ,SwoQow ,A
custodian account BM TBA jBwA JBve
custody
nAjSBA ,nAk
custody (of goods) B nAk SBe
custom duties
o (BoU) nA
cushion bond

customs value

397

customable goods

o nA e z BB
oTz
customer
customer accounts receivable

BoTz pA TBnj BJBve

oTz Bs
customer attributes
customer complaints BoTz BSB{
customer costing system

oTz MBq Tvw

customer default

nAkoi B oTz w M jAjnAo 

xo pA uQ RBki
customer service
customer statement oTz JBveRn
customers deposit
BoTz joPw
customers prepayment BoTz SiAjoQyQ
customers advance or deposits
receivabies TBnj

BjoPw B SBnj yQ
BoTz pA

customers ledger

o nB Ae ,o ov

o d
customs compound
customs control o oT .o RnB
customs cooperation council (CCC)

o nB An{
o BnBA
customs declarations
customs department
o oAj
customs drawback
o e SzoM
customs duties
o e
customs entry, bill of Entry

o BnBA
o RBozU
customs formalities
customs fraud o hU .o KU
customs frontier
o po
customs house
Bho
customs invoice
,o Bw
BM k{ jBTwo BB Rn B koi Rn
o JBvdUn ,k~ nz ov o
customs law

o B

customs maritime zone

o Bnj 
customs offence o KU ,o hU
customs office
o oTj , o nAjA
customs officer o B , o knB
customs officials
o RBB
customs regulation
o RAno

AnBkM B BoTz () oTj

o
customs agency
o kB

customs removal permit

customs approved routes

customs surveillance zone

customs

o pA] ,o AoQ ,}ioU kw

customs seal (Jow w) o o

(pB\ BAn) o BAn

customs broker

customs tariff

o wA ,o nBAe
o q
customs charge
customs clearance
o pA }ioU
customs cleared
o pA k{ }ioU

customs tax

customs clearing agent

customs transit

o }ioU kB
customs commisioner

customs territory

o RnB 
o oU
o nA
o o

customs tranist operation

customs union
customs value

o SqAoU RB
o SqAoU
o jBdUA
o xpnA

customs value basis

cyclical pricing

398

customs value basis

o xpnA U BL
o nAjnBLA

customs warehousing

customs warehousing procedure

cyclical budget
cyclical plan
cyclical pricing

nAjA pAT ]jM

nAjA ]jM
nAjA Aioa pC
nAjA nAmS

o nAjnBLA xn
customs duty problem

o e z

cut back wage (pay)

UC nBM BA jqTwj
cut off
,RB SLY jo  ,
Bp  U ,oMB yBpC
(BA)  gnBU
cut off date
(woMBve ,kwn ,oj])
cut off rate of investment

nAmBow knAjpBM fo
cut off the entry

(|Bi nM) BMBve SLY 

cut-off bank statement

BM  JBvdUn
S{m MB ke ,BAke

cut-off point
cut-off procedure

oMB xn ,RB BA xn
cut-off statement

(Anj B) S JBvdUn
cut-off test

Bp o ,Bp BA pC
cut-off verification

BA pC , kwn
cutoff misstatements

Bp o RBodU
nAjA (] nj) ,nj ,ioa
cycle approach
(RB) ioa xn
cycle count
B j] nAjA xnB{
cycle of business
Kv nj
cycle

cycle of operations

RB ioa ,RB xjo

cycle stock jB j] ,Anj j]
cycle time
kU U Bp
cyclic stock check
j] nAjA oT
cyclical balanced budget

Dd
daily average rate
daily cash payment

Apn wT fo
Apn k SiAjoQ

daily cash reconciliation

daily entry(log)
daily pay, dailypaid
daily payment
daily posting

k Apn LU
Apn SLY
jqpn
Apn SiAjoQ
Apn 

daily purchases in accounts payable

daisy chain

A pA Twj xo koi nBM ka

RnBvi q
damage cost
damage in transit SqAoU B nj RnBvi
damage, loss

k ,kjKwC , ,K
kj KwC B

damaged goods

damaged in transit

MB Apn xo

daily sales statement Apn xo Rn

SqAoU B kj k
(Bp) RnBvi
dandy note
w M  B dU nTwj
j{ njB knjB
oi
danger signs
dangling debit
 nBkM
data
Bi jAj ,(RBA ,BjAj) jAj
RBA BTA BoT ,(kzxpAjoQ)

daily sales to inventory ratio

data acquisition and control

ratio cost ratio

daily rate, day rate
daily sale

damages

k{ BU BM SLv
Apn jqTwj fo
Apn xo

daily sales in receivables

j] ,Apn xo KveoM B j]

B Aq M B
Apn nB RBA RnB
daily time card

data bas management systems

daily time records

data collection sheets

daily times

Apn nB RBA SLY

Apn nB RBA

daily timesheet

RBA oT nCjo

(DBMS)

UBA BBM Sok Tvw

BjAj SLY BoM

data collection techniques

BjAj nC] B{n

RBA oMBh
RBA o~
RBA jo jnA

data communication

Apn nB RBA SLY oM

data element

daily trading limit

data entry

Apn S oU pB\ ke

daily wage, daily pay
Apn jq

data envelopment analysis (DEA)

RBA z{Q dU

data financial information

dead, out of date

400
dating and reissuance

data financial information

B RBA \
BjAj xjo ,RBA Bo]
data freight receipt
e nBC kwn
data gathering RBA BjAj nC]

jk\ nBzTA .nk nAmgnBU

,koi hL{
S] nj So{ AkA ,BdL ]BU
oj So{ Bw pA Ak yhM koi

data flow

dawn raid

data integrity maintenance (DIM)

day by day control, over expenses (costs)

BodU pA BjAj BBQ pBw~

k B jB~U
UBA BBQ
database

(Apn) poMpn oT

pnMpn SLY
day by day entry
day labor, day work
jqpn nB
day loan, morning loan
pn A
day of cancellation
gv gnBU
day order
Apn xnBw
day rate
Apn jqTwj fo
day shift
pn nB SM
day to day expenditures
opn ZnBh
day-end balance
pn oiC kB
day-end balance sheet
pn oiC BpAoU
day-to-day operations
opn RB
days of charge
j AjA S
days of sickness, sick days nBM Bpn
de-recognition
BwB{ SzoM
deabenture
kzU
o AnA
dead account
k An JBve
dead file, dead record
k An BBM
dead heading pay
JBl JBA q
dead lock
SvMM
dead loss
}Bi Bp
dead market
k An nApBM
dead pledge
B p o
dead stock
\M B ,nBM Bow
dead weight (d kM) Tz p

database administrator
date of acceptance

RBA BM v
L gnBU

date of acquisition

SB gnBU ,~dU gnBU

jn gnBU
date of arrival
date of authorising financial statements
for issue

B BRn K~U gnBU

date of completion, date of practical

completion

nB BBQ gnBU

date of effect, effective date,

date of entry
date
date
date
date

(oUBj) SLY
of grace
S gnBU
of issuance / issuing
nk gnBU
of issue
(M aoTj) nk gnBU
of maturity
kwnow gnBU

date of order, date of practical

completion

xnBw gnBU

date of payment, payment date

SiAjoQ gnBU
date of practical completion

nB BBQ gnBU

koipBM gnBU
date of repayment
SiAjoQpBM gnBU
date of revision (M aoTj) kk\U gnBU
date of shipment
e gnBU
dated draft
nAjk RAoM
dated securities
nAjgnBU nAjBM AnA
dating
nAmgnBU
date of redemption

dead weight (DW) load factor

,oBv ,BB  p B{) onBM So

(o

n JC ,o~,Tiw jA ,BnB
dead weight debt
dead weight tonnage

YM A
B p

dead, out of date

 ,fv .jo ,jBv ,SodM ,fv

deadline

deadline

k
SvMM

deadlock
deal, dealing, transaction, trade

collection period)

401

pAkA ,jAjnAo TvM ,B

(o B) j
dealer
dealers spread
AoB jpBM
dealing
B ,nBTn ,xo koi
dealing arrangements
pU d
dealing period
B nj
dear money
Ao Q
death duty (estate duty)
VnA oM RBB
death taxes
VnA oM RBB
debenture (bond) interest
o AnA oM
debenture bond, bond

o kw

debit memorandum

debit note, debit memorandum

nBkM A ,nBkM oM
debit side SwAn o ,JBve nBkM o
debit, debtor, indepted (o)nBkM
debt
kM ,j
debt adjusting
kM kU
debt collection
kM
debt collection agency

RBLB vw
debt collection for realisation
debt
debt

debenture capital

debt

o AnA xo pA {B Bow

o AnA KeB
debenture issued
k{ ozT
o AnA

debt

debenture issued at a deficit

debt

debenture holders

ov M ozT
o AnA

debenture redemption funds

o AnA koipBM ]

debenture redemption reserve

o AnA koipBM TikA

debenture stock (debenture)
debenturenaked

Y kM .U kM
o AnA

debentures issued at a premium
debit
debit
debit
debit
debit
debit

o M k{ njB
o AnA

advice
nBkM A
balance
nBkM kB
card
nBkM RnB
entry
nBkM SLY
items
kM A
limit
kM ke

debit memo, debit memorandum or

debit memo

debt

debt
debt
debt
debt
debt
debt

(SiAjoQ kU AnAj gnBU kM) o w

nBkM A

nBkM A

Y jo k BM K
kM kLU
conversion
discount kM hU ,
o AnA ov
equivalent
kM jB
extinguishment kM ~U .koipBM
factoring ,j xo ,RBLB xo
RBLB nAmA
kM (B) FU
financing
item
kM n
limit kM Aq oX Ake ,kM w
monetization
Q M kM kLU
of honour
TAo{ kM
refunding
kM AnA qB]
to equity ratio
kM  SLv

debt to net worth

 MB nj kM kM xpnA }Bi

Bow MB nj kM
debt versus equity
debt-coverage ratio
kM y{Q SLv
debt-equity ratio
xpnA M kM SLv
,B AnAkBw e M kM SLv ,s
Bw BLeB e M kM SLv
xpnA SLv
debt-to-net worth ratio
s xpnA M (kM  ) kM }Bi
nBkM o{
debted partner
debtor collection period (average
collection period)

RBLB nj wT

debtor, obligator, indebted, liable

debtor, obligator, indebted, liable

nBkM ,nAjo ,k
debtors control account

decline

402
decision support systems (DSS)

o~U kAo kvU BTvw

o~U Bz
decision table
o~U k]
decision theory
~U nU
decision symbol

AnBkM oT JBve

debtors follow-up actions

AnBkM LU BA

decision to buy or lease

debtors subsidiary ledger

nB]A B koi ~U

AnBkM oTj
debug & debugging

B{A n ,Ajp B{A

yB ,B~

decay
deceased account

(k{R }h{) T JBve

T o{

deceased partner

deceased partner account

T o{ JBve
qoTo Tvw
decentralization
AjpqoU ,qoU k
decentralize oUBQ Bjn M nBTiA U
decentralized budget
qoTo ]jM
decentralized buying
qoTo koi
decentertized system

decentralized organization

qoTo BpBw
deception, fraud, fraudulent

nAjoM ,jBTwAw ,KU

j
decision center
o~U qo
decision guidelines
Bjn
o~U BAnTwj ,o~U
o~U B
decision interval
decision makers
Bko~U
decision making ~U lBhUA ,o~U
decile

decision making process

o~U kCo

decision to produce or buy

({B ,B ) koi B SiBw ~U

o~U Sinj
decision tree
decision tree analysis

o~U Sinj dU q\U

o~U q
decision-marking cost
decisive analysis
B dU q\U
deck
Tz {o
deck cargo
{o n nBM
deck load
{o So
declarant
kBM ,knBA
declaration
nBA ,A ,A
declaration form
BnBA o
declaration of arrival or departure

Zoi B jn BnBA
vU jw A
declaration of interest
oM A
declaration of origin
EkL BnBA
declaration of dividend

declaration of solvency

j qnA AU A
declare the goods

( o M) B jo nBA
declared capital = stated capital

k{A Bow
declared dividend

Rn M  vU jw ,k{A Bw jw
/j{ A ok S w M wn

decision model approach

declassified cost

o~U k .jon
o~U kB
decision rule
decision structure
~U nBTiBw

kjzU A BM jk\ U
~d
decline
xpnA yB

declining method

deferral (or deferment)

403

declining method

q xn
fo TwB

declining rate
declining-balance method of

deep discount

o AnA jBp nBvM ov

deep discount or zero-coupon bonds

(notes)

SB  Bq
decrease endorsement yB kFU B k~U
decrease in assets
BAnAj yB

B oM kM jBwA .
o AnA

S hU BM
yzoQ nApBM
deep market
defalcation
nAjoL ,tTiA
default
,kpn n~
RAkU B\A nj BU

decrease in working capital

default by subscribers

depreciation

q kB xn M TwA

decommissioning cost

xjo nj Bow nj yB

decreasing cost

BvomQ (SiAjoQ) n~

default by the principal

q (k{ BU S) q
q fo
decreasing rate
decrement
BL M SLv yB
decremental cost

BU k{BU BM
deductible
M qzAo ,ov MB L

default
default
default

knAmA wU
 oM
interest
premium ,kM SiAjoQ k o
(SiAjoQ nj AUB) o
riskSiAjoQ k vn , vn
value
nAoyQ ,jAjnAo xpnA

deduction

default

jo  ,Tn q] M  pA ,ZBTTwA ()

kCnj pA Bq
deduction at source (RBB) L nj ov

default-free bonds

deduction from gross income

k{ jBwA ,k{Siw jBwA

k pA yQ vU
defeasance
defeasance clause
 o{ ,BMA o{

}BiB kCnj pA Bq jo 

deductions from earning of employees

BnB kCnj M Mo nv

deductions from net income

}Bi jw pA jo 
deductions made of wages jqTwj RAnv
deed of convenant
deed
deed
deed
deed
deed

BkU ,kU M Mo ,kU

(BL) ByzhM
of gift
of partnership
SnBz jAjnAo
of rent
nB]A kw
of sale
xo BL
of transfer
BTA kw

deed of trust = trust deed

vn kM
o AnA
defaulted notes

defeasance provision

gv o{ ,BMA o{

K ,}
defective accounts
SwnjB BJBve
defective units
J BkeA
defences
RBAk
defendant
Ak , k
defensive stocks ,B Bw ,AkU Bw
wT RAoU pA BC S RAoU  Bw
SwA oT nApBM
TiAkA U M
defer
defect

deferment, deferral

Y kw ,o kw
deed, document, bond, bill, instrument

BL ,wn kw

kM nj M BTA
deferral (or deferment)

kzKv kCnj ,SBnjyQ

deferred (revenue, income, credit)

deferred tax credit

404

deferred (revenue, income, credit)

deferred expense = deferred charge;

revenue collected in advance

prepaid expense

Bnj M BTA kCnj ,kCnj SBnjyQ

kC
,uU nj BM v
deferred annuity
 Bv BvA
deferred asset

 q ,q SiAjoQyQ
deferred gross profit

UC Bnj M BTA (}BiB) sB jw

deferred income

 kCnj ,kCnj SBnjyQ

(kM nj SiAjoQ yQ)  AnAj

 k SiAjoQ

deferred cash payment

deferred income tax

kM nj M BTA ,UC nj kCnj oM RBB

deferred interest

deferred charge

SiAjoQyQ ,UC Bnj M BTA ZnBh

BTA Bq ,q

(j{ SiAjoQ kwnow nj) BTA oM

deferred interest bond

deferred compensation

oM kM
o AnA

UC Bnj M BTA BAq e

deferred interest income

deferred compensation plan

UC SiAjoQ bo
deferred consideration agreement

] SiAjoQ TiAkA oiFU M Mo jAjnAo

deferred contract premium

UC nj M BTA BQ o
deferred cost (expense)

( q) UC Bnj q

 B BTA oM kCnj
deferred liability

kCnj SBnjyQ ,RkkM kM

deferred method, deferral method,
deffered method

BTA xn ,UC Bnj M BTA xn

 SiAjoQ
deferred payment
deferred payment credit

deferred cost of goods sold

Tn xo B BTA k{ BU S

 BTiAjoQ AoM nBLTA

deferred payment project (plan)

deferred cost of purchases

koi UC RAw q

nAjRk SiAjoQ bo

deferred payment sale, installment sale

deferred credit (deferred liability)

UC Bnj M BTA kCnj ,SBnjyQ

Tv{n o]BU nBL

BvA xo
deferred profit

deferred creditor

deferred credits or revenue

UC Bnj M BTA BkCnj

deferred debit (deferred asset; deferred
expense)

UC Bnj M BTA jw
deferred profit sharing plan

UC B nj jo w bo
deferred repairs = deferred maintenance

q SiAjoQyQ

RAoU oil

deferred debt

deferred revenue

AU  Tv{n o]BU kM A pA 
/jo SiAjoQ j oBw ~U pA L An C

Bnj M BTA kCnj ,kCnj SBnjyQ

UC

deferred dividend

deferred tax credit

(kC M Mo)  Bw jw

(kM Bnj M) BTA UBB nBLTA

deferred tax debt

delivered

405

deferred tax debt

degree of combined leverage (DCL)

(kM Bnj M) BTA UBB kM

deferred tax, back duty

UC Bnj M BTA RBB , RBB

degree of correspondence

deferred taxation

LoU oA ]nj
U ]nj

degree of completion

BLA (Aq) ]nj

(kC M Mo)  kMRBB

v xo
deferred-payment sale
defferential income

BU kCnj
(oT q BL ,xo kCnj)

degree of financial leverage (DFL)

deficiency account or statement

UB oA ]nj
(oi BTeA) oi Aq
degree of risk
degree of total leverage
 oA ]nj
del credere nBLTA U ,k{o SB

Bo (JBvdUn) JBve

deficiency, shortage shorts

} K ,ov ,jL
QM

B oA ]nj
qoU ]nj

degree of focus

degree of operating leverage (DOL)

deficient in money

del credere agent

deficit, shortage

kM  xo B ,B
nB Ae

k U An nAkoi

Bp ,jL ,ov
jo U ,jo oU

define

delay in payment, lag in payment

defined benefit plan

BAq BM (TvzpBM) bo

TvzpBM w
definite income
 kCnj
definite loss
 no

definite profit
 jw
defined contribution

definitely determinable liability

}hz kM , kM
,AjpnU
jn ,BS yB
nUk
q
deflation cost
deflationary
nUk

deflator
kkU B
defraud
(Bo) i An pA
/jo od ji SB B e pA An v
nAjoM
defrauder
defult in payments
BSiAjoQ nj n~
deflating (deflation)

delay in settlement

SiAjoQ nj oiBU
vU nj oiFU

delay of cash outflow

]oi k Bo] TiAkA K

delayed debt

(kz SiAjoQ) jBTA oiFTM kM

oiFU BM dU
delayed delivery
delayed income
 kCnj
delayed recognition
oiFU BM BwB{
delegant (ji nBL M nBkM) kj Ae
delegation of authority
nBTiA U
delegation of powers
nBTiA BeA
delegation of responsibility

Sv U
nB U
delistpA ,tnM nj So{ S me
jo ZnBi Swo
delegation of work

deliver the goods to the warehouse

defunct company

k{d B Tv{n So{

defunct company, liguidated company

d So{

deliver, hand over

delivered

nBLA M B dU
jAj dU
(k{ dU) dU

delivered at frontier (DAF)

demand function

406

delivery charge, carrying charge

delivered at frontier (DAF)

po nj B dU
delivered at frontier (DAF)
(DAF)

AnAj M BTA  e q
dU gnBU
delivery department
dU nAjA
delivery lead time
jAj M Bp B
B To dU xnBw
delivery method e xn ,dU xn
delivery date

po nj dU

delivered duty paid

(...named port of destination)

BM }ioU BM k~ nj no d nj B dU

d B///) o nA e SiAjoQ
(k~ nj no

delivery note, order

delivered duty unpaid (DDU)

~ioU oM ,(B ) dU Ae
dU M Mo S{AjjB
delivery notice
delivery of benefits
(AM) BAq AnA
delivery of deed
SB kw nAmA
delivery of goods
B dU

delivered duty paid (DDP)

BM }ioU BM k~ nj no d nj B dU

o nA e SiAjoQ
(...named port of destination)

delivery of health care, health care

kM k~ nj no d nj B dU
nA e SiAjoQ kM }ioU
(k~ nj no d B///) o

delivery, provision of health care

delivered es quary (DEQ)

delivered ex ship (DES)

,SzoM (B ) dU Ae ,~ioU oM

nBLA j] xjo ,RB xjo ,xjo
delivery period (jA) xnBw dU Rk
delivery points
B k~ ,dU d
delivery receipt
B dU kwn
delivery services
B dU RBki
delivery time
dU Bp

(...named port of destination)

delivery to dock

wA nj dU
delivered ex quay (DEQ)

k~ nkM nj wA n B dU
delivered ex ship (DES)

k~ nkM nj Tz {o n B dU

k~ nkM nj Tz {o n B dU

(k~ nkM B///)

Bnj RBki AnA

delivery order turnover

wA dU ,pAkAnBM dU
delivery versus payment (DVP)

delivered goods
delivered price
deliverer

(k{ e) dU B
nkM BU dU S
kj dU

] ApA nj dU
nAkj RAoM ,Sn RAoM
(RnB\U B 255 241 jA)
cost (B
BU LoM) LBAk q
curve
B
BU d
debt
LBAk kM
deposit nB] joPw ,nAkj joPw

demand bill
demand

delivery

demand

oj }h{ M }h{ pA B BTA ,dU

delivery and shipment e dU (Bp)

demand

delivery basis

demand draft, sight bill, sight

B dU BL oM kCnj BwB{
Tnxo
delivery carrier
ke Tz

draft, short bill

demand

demand for payment

demand function

nAkj RAoM
SiAjoQ B
BU
B
BU MBU

demand loan

deposit insurance

407

demand loan

(kwnow kM) nAkj A

demand management
B
BU oT
demand note
(SiAjoQ) SwAinj oM

departmental direct cost

(oAj o) AoAj Tv q

departmental distribution of cost

demand oriented pricing

B
BU Ao{ M ]U BM nAmS

B
BU yAqA pA {B nU

demand pull

oAj M q pU
departmental expense analysis sheet

oAj Bq dU q\U (oM) RnB

departmental overhead rate

demand, requirement

Ski B B AoM }h{ B
BU ,B
BU

(oAj) AoAj nBMow fo

demand-pull inventory system

departmental rate of return

B
BU yz oM TL B j] Tvw

LB jn
demanding, claimable
demerger
nqM So{ q\U
demise
(jAjnAo) p nB]A
demise charter
B SvMnj nB]A

BTv Kve oM jpBM fo

oAj
departments
departure
k~ ,k ,Sq ,Soe

demurage charge

(B Tz ) oiFU o] q

demurrage

hnBU k{BU BM pA AodA

Soe EkL
departure station
dependant variable MBU oT ,TvMA oT
dependents allowance

,oMnBM  w B Tz  SMBM Ao

hU B onBM jooj Bp
denomination of shares

Bw RBL nAmB
denominator level

ov Zoh jB SB cw ,BL cw

denominator variance = volume
variance

departure from historical cost

nBMow Jm] BL AodA

department cost

(yhM q) oAj q
department cost summary

(nAjA) oAj q i
department, bureau, section

pA Tv keA ,yhM ,(yhM ,oAj) nAjA

BpBw
Tv keA
departmental accounting
departmental accounts
oAj BJBve
departmental actual overhead

oAj A nBMow
departmental cost of production report

oAj kU q xnAq

U SdU B jBA
depletable

(L MB nj) omQ TwA AnAj

depleted cost jo  pA uQ AnAj kBBM
depletion
L MB TwA
depletion accounting

L MB TwA LwBd xn
depletion allowance
k{ U oil
L MB pBh ( TwA)
depletion asset

(k{ U) omQ B~ AnAj

L MB TwA BL
depletion rate
L MB TwA fo
depletive stock
omQB~ B j]
deposit
] jo qnA ,joPw
deposit account
joPw JBve
deposit checks BM M k{nAmA Ba
deposit claims
AjoPw RBLB
depletion base

deposit in transit

An nj ] ,AnM joPw
joPw M

deposit insurance

deposit method

depreciation written off

408

deposit method

joPw xn

depreciated cost (depreciated value)

jBwA nBLTA joPw

depreciated cost, unamortized cost,

deposit on letter of credit

deposit on order registration

{nBw SLY joPw

TiAjoQ joPw

deposit payable

AnAj oTj xpnA }Bi

amortized cost

k{Tv k{ BU BM

depreciated original cost

T{BLA TwA B A k{BU BM

depreciated replacement cost

deposit ratio

(Bow M BjoPw) AjoPw SLv

TBnj joPw

k{Tv qB] BM

deposit receivable

depreciated value

deposit sheet

k{Tv k{BU BM ,oTj xpnA

QBQ yB , TwA
depreciation

(SBA B) joPw SwAinj oM

joPw SiAjoQ (y) A
deposit turnover
joPw xjo
deposit warrant
omQjoPw p\
deposit, fiduciary, trust funds joPw ,SBA
depositary
B BM ,omQjoPw ,nAjSBA
omQjoPw vw
JBve knAj ,nAmjoPw
depositor
depository
,(BjoPw) RBBA nBLA
(oj d B BM pA A) joPw jU d
BM kwn
depository receipt
deposit slip

depreciation adequacy

T{BLA TwA Swnj }~hU

TwA kU

depreciation adjustment

depreciation base (basis)

TwA BL
depreciation couble-declining balance
(DDB)

B q kB TwA

depreciation funds invested

k{ nAmBow  TwA ]
depreciation funds, sinking funds

depository trust company (DTC)

BA joPw So{
deposits in transit

 TwA ]
TwA xn

depreciation method

depreciation privision on (of) asset

An nj ] ,An M ]
(CAn nBLA) nBLA
depot expenses
CAn nBLA q
depreciable
omQ TwA , TwA MB
depreciable amount
TwA MB L
depreciable asset
omQ TwA AnAj
depreciable costz k{BU BM
omQ TwA k{BU BM , TwA
jo Tv
depreciate
depreciated asset
k{ Tv AnAj
depot

depreciated book value

k{ Tv oTj xpnA
depreciated cost

T{BLA TwA B k{BU BM

depreciation provision

AnAj TwA oil

TwA oil

depreciation rate (ratio)

TwA fo , TwA Ko

TwA SBpBM
depreciation reserve
TwA TikA
depreciation recapture

depreciation reserve funds

 TwA TikA ]
depreciation reserve ratio

TwA TikA Ko

depreciation taken into account

k{ n JBve M TwA
depreciation written off

(k{ joM q M) k{n TwA

depreciation, amortization

detailed guidance

409

depreciation, amortization

descriptive approach

jo Tv xpnA yB

depression, recession, recession

U (jon) xn
descriptive captions

kU SvzuQ SA ,i jn ,jBv

BT{A RnB\U

descriptive model

deprival value

descriptive statistics

,AnAj  jM jBTwAM pA {B Bp
AoL] xpnA ,Ak xpnA
Bw BM kM U
dept-equity swap
depth of market
nApBM 
depth testing
 pC
depth tests
oAo pC
deputy chairman
ok RF unKB
deputy director
ok B B
deputy governor
un B B
deputy manager
ok B B
derate
(RBB) fo jnC BQ
deregistration
B BjAkn SLY U
deregulation
RAno me ,AjpRAno

descriptive theory = positive theory

derelict asset (property), abandoned

(q]Mq]) dozU nAkMBve

JBve qn
detail of account

asset

(KeB M) oT AnAj
derivation product (o) Tz ~d
derivative B BnAqMA ,Tz nAjBM AnA
derivative financial instruments,
derivative securities

Tz (B nAqMA) nAjBM AnA

derivative market
B BnAqMA nApBM
derived product
(k{) Tz ~d
derogation clause
gv o{
derogatory stipulation
nCBp o{
descending tops
q ow

U BA
U A
U nBC
UBLYA nU

design of products-services or processes

BkAo B RBki ,R~d eAo

desirability statement

J Ao{ JBvdUn
SM
desirability, adequacy
desired quality level
J S cw
desired result

Sv SB Be ,J \T
BoM nB xjo oT
detail account
~U JBve
desk check

detail accounting

detail of working capital

xjo nj Bow qn Rn
detail review, detail study ~U wnoM
detailed account
, oTj
(RBq] Be) boz JBve
detailed accounting
~U nAkMBve
detailed audit

U kwn ,B woMBve

detailed auditing

(qn M)  jo woMBve

qn M ]jM
detailed calculation
qn M LwBd
detailed budget

descent

SwA jo S  jo }h{ AA ~dU

description of goods

B RB~hz

detailed checking

description of goods purchased

k{ nAkoi B RB~hz
description, specification

cozU ,U ,c
U ,RB~hz bo{

detailed drawings
detailed findings
detailed guidance

(B ) qn M kwn
~U Bz
~U BTB
~U jn

detailed income statement

diminishing utility

410

detailed income statement

deviation rate

~U { M Bp jw JBvdUn
detailed statement

RoB Ko
,AodA Ko

deviation rate occurrence rate,

(B ) qn bo{ BM JBvdUn

details as per attached sheet

SwQ n L RBq]

z ,wnpBM ,yTU
detect
detection control
z BoT
detection risk
RBodU z k vn

exception rate

AodA Ko

devise
BS L T oUB vU
devolution
AjpqoU
difference estimation

TiA jnCoM ,
BU jnCoM

different fiscal periods

detective controls, transfer controls

BzT A BoT

RBT B Bnj
different levels of production

deteriorating economic positions

kU Th bw

BU ,S RBU

jB~TA BBvMB B
A

jwo
determinable liabilities U MB BkM

differential

determinatoin

differential cost items

deterioration

B U U ,~U lBhUA
jo U ,o nBA
determine

differential cost analysis

BU k{ BU BM dU q\U
k{BU BM
BU A
differential costing

determined overhead rate

(B)
BU MBq

nBMow k{ U fo
deterred debt (kM Bnj M) BTA kM
devaluation
TiAkA xpnA pA
(fo ,BM ,Q) xpnA wn yB

differential investment

devaluation of share, dilution

differentiated marketing

w xpnA yB
jAj wU

develop, expand
developing countries

wU Be nj Bnz
developing, under development

Th Ao{ SdU nAmBow

differential pricing

RBT BS BM B 
o
RBT BpB BL oM MBnApBM
jL
diflation
jn
digit, figure, number
(jk) n
dificiency, shortage, deficit, short

diluted earning per share

wU Be nj
development and research cost

w o TB U jw
diluted earnings per share (DEPS)

dU wU q

w o TBU jw
kj U nAjBM AnA

development budget (AwU) Ao ]jM

diluting securities

development project

diminighing provision method

development, expansion
deviation

Ao roQ
wU
ov oU ,AodA

( TwA nj) q kB xn
diminishing return, decreasing return

deviation from the mean

(nBC) B pA AodA

diminishing utility

(yB M n) q jpBM
q noM

diminishing-balance method

diminishing-balance method
(reducing-balance method)

q kB xn
direct (wages-labor)

Tv nB o ,Tv jqTwj

direct access storage devices (DASD)

Tv woTwj BnBLA

direct advertising expenditures

Tv LU Bq
Tv }~hU

direct allocation

direct manufacturing costs

411

direct allocation basis of apportionment

direct financial interest

Tv B B
,Tv B FU
B nAkUTv
Tv BnAmBow
direct holdings
direct hour ,{B SBw ,Tv nB SBw
jnAkBTwA SBw
direct financing

direct inventory reduction method

j] xpnA Tv yB xn

Tv jqTwj ,Tv nB
direct labor
direct labor efficiency variance

vU nj (Tv }~hU) xn
direct allocation method

CnB AodA ,Tv nB CnB AodA

direct labor hour rate

(vU nj) Tv }~hU xn

direct and indirect tax
direct approach

Tv nB TBw fo

direct labor hours (DLH)

Tvo Tv RBB

Tv (jon) xn

direct assessment method

Tv nB RBBw

direct labor idle-time variance, idle
times variance

nBM RBA AodA

Tv y\w xn
Tv ZnBh

direct labor rate variance

Tv q ,Tv k{ BU BM

direct labor total variance

direct charges (expenses)

direct cost
direct cost pricing

Tv q KveoM nAmS

direct cost system Tv MBq xn
direct data entry
BjAj Tv SLY

jqTwj fo AodA ,Tv nB fo AodA

Tv
Tv nBAodA ]
Tv nB RoB
direct labor variance
direct labour cost (direct wages)

Tv jqTwj
direct labour efficiency variance

direct debit

Tv S{AjoM nTwj ,,Tv S{AjoM e

(labour efficiency variance)

direct departmental charges

oAj Tv Bq
direct division of medical care
direct entry method
direct estimation
direct evidence
direct factory cost

Tv Bnj yhM

Tv SLY xn
Tv jnCoM
Tv kA{
BinB Tv q

direct factory overhead

BinB Tv nBMow q

Tv jqTwj AnB AodA

direct labour hour rate (labour hour
rate)

Tv nB SBw o jqTwj fo

direct labour rate of pay variance

(labour rate variance)
direct liability

jqTwj fo AodA
Tv kM

direct machine hours

{B Tv nB RBBw

direct manufacturing costs

SiBw Tv Bq

direct material

directing

412

direct material

Tv jA

direct overhead cost, direct overhead

direct material cost

Tv jA k{ BU BM

Tv nBMow q
Tv SiAjoQ
Tv 

direct payment

direct material price variance

direct posting

jA fo AodA ,Tv jA S AodA

Tv

direct production cost of sales

direct material usage budget

direct sales cost

Tv jA o~ ]jM

direct material(s) mixture variance

direct shipment

Tv kU xo q
xo Tv Bq
Tv e

direct substantive tests

Tv jA LoU RoB

direct material(s) price variance

Tv jA S RoB
direct material(s) usage variance

ATd Tv BpC

Tv RBB
Tv RBB fo

direct tax
direct tax rate

direct taxation act, direct tax law(act)

Tv jA o~ RoB

Tv BUBB B

direct material(s) variance

direct test of financial balances

Tv jA q RoB
A jA ,Tv jA
direct materials budget Tv jA ]jM

direct tracing

direct materials cost

direct variable

direct materials

A jA q ,Tv jA q

BkB Tv pC
Tv MBjn
Tv MB{pnA
Tv oT

direct valuation
direct variable cost

direct materials cost variance

Bi jA }Bi AodA

Tv oT q
direct wage rate variance

direct materials mix variance

jnAkBTwA S M Tv jA AodA

Tv jqTwj AodA

direct wage variance, labor rate variance

direct materials price variance

Tv jA S AodA

Tv jqTwj fo AodA

direct wage(s) cost, direct labor cost

direct materials quantity variance

Tv jA nAk AodA

direct wages

Tv jqTwj q
(q) Tv jqTwj
Tv onB

direct materials stocks (direct

direct worker

materials inventory)

direct write down method

Tv jA j]

direct materials total cost variance

AodA \ ,Tv jA q  AodA

Tv jA o~ AodA Tv jA S
direct materials usage variance

Tv U xn
Tv jo me
direct write-off method Tv me xn
direct write off

direct-effect illegal acts

Tv jA o~ AodA

direct materials yield variance
direct overhead

Tv jA jpBM AodA

Tv nBMow

Tv oYA AnAj Bo BA

directed sample selection
directing

(kk) nAjS] JBhTA

SAk

directive

discount

413

directive

AnTwj ,z i
nTwj BoT
Tv ZnBh

directive controls
directly costs

discharged employee

]AoiA knB

discharged statement, unpaid statement

kz SiAjoQ JBvdUn
discharging berth, discharging wharf

director general, general manager

 ok
director production cost of sales

Tnxo B k{BU BM
directors attendance book

disciplinary body
disciplinary regulations

Aok JB ne oTj

directors remuneration (directors

hU wA
hU d nkM
BLA jB
BLA RAno
BLA

discharging wharf

emoluments)

discipline
disclaim an account

SwA kz kFU toMBve wU  MBve

Bw  So{ k{nA Aok TBnj 

ok RF xnAq
directors report
directors circular
Aok BzhM
directors minute
Aok v] Rn
directors report, report of directors

Aok xnAq
dis-easonal unemployed worker

~ nBM onB

disclaimer of opinion, denial of opinion

onBA k ,onBA pA BTA

disclaimer report

woMBve kBU k xnAq

disclose

(jo BzA) SwA T  qa jo nB{C

nB{C TikA
disclosure
RBA BzA
disclosed reserve

disclosure checklist (index)

dis-investment

(jni B pA)  nAmBow

disclosure guidelines

disclosure in financial reporting

disability charge

B o{nAq nj BzA

jBTA nB pA SAo , } SAo

disclosure of accounting policies

disability compensation
disability insurance

jBTAnB pA SAo
jBTAnB pA M

disaggregated cost

C kjzU Aq]A M q  q\U

Bn BzA ,nAkMBve Bz i BzA

B
disclosure of facts
Be BzA
disclosure of financial policies

B Bn BzA

disaggregation

oTa ByhM M keA q\U B U

disaggregation of financial data
disapprove

B RBA pBwAk]
jo K~U

disbursement cash disbursement, cash

payment

BzA jnA Swo

BzA Bjn

(k Zoi) k SiAjoQ

disbursement office
k SiAjoQ nAjA
discharge, discharging kM jFU ,SiAjoQ
discharged bill
k{ SiAjoQ RAoM

disclosure of replacement cost

information

qB] BM RBA BzA

disclosure of segments of an
enterprise

nB\U keA BTv RBA BzA

disclosure principle, principle of
disclosure

Be BzA A ,BzA A

BzA BRno

disclosure requirements

discontinued operations
discount

k{T RB

o AnA ov ,qU ,hU

discount allowed

dishonored accountant

414

discount allowed

BoTz M BA hU

discount and premium amortization of

bonds

o AnA o ov TwA

discount bond
ov BM
o AnA
discount earned
TBnj hU
discount factor (present-value factor)

(qU ,hU)  xpnA kU B

discounted cash flow

,] xjo qU
k{ qU k AoL]
discounted cash flow (DCF)  xpnA
k{qU k BBo] ,k BBo]
discounted cash flow methods

(k ] ,] xjo) qU B{n

discounted cash flows

discount forfeited

k{qU k Bo]

kz jBTwA k hU
kqU vw
lost
hU jAj Swj pA
market
qU nApBM
on bonds

o AnA hU
on goods
(B n) hU

discount house
discount
discount
discount
discount

discounted pay back pn xpnA BM ] jAjoTwA

discounted present value

k{ qU  xpnA
k{ qU xpnA

discounted value

discounted value of bills

RAoM qU xpnA
qU

discounting

discount on notes payable

TiAjoQ jBwA qU

discounting a note receivable

discount on stock, share discount, stock

(shares) discount

Bw ov

TBnj kw (jo ) qU
discounting future earnings

discount payable, discount paid

TiAjoQ hU
hU nj

discount period

discount rate, rate of discount

UC BkCnj qU
discounting notes receivable

TBnj jBwA (jo ) qU

discountstrade

qU fo ,hU fo
k{ jAj hU
hU (oM) n

nB\U RBhU ,nAk RBhU

,SBpBM nj (M)
discovery period
MBBp S

(qU) hU JBvdUn

TwQB jB~U oT

TwQB jB~U oT
oTvo Bp
nBTiA q

discount received
discount sheet
discount statement
discount value

UC k BBo]  xpnA
discount without recourse

discrete random variable

discrete variate
discreteloss
discretion cost
discretionary order

]n e kM qU
S hU pA {B jpBM
discount yield
discount(ing)
qU
discount(s) lost
Tn Swj pA hU
discount, allowance
hU
discount, deficit, shortage
ov
discount, give a discount

jnCnj Be xpnA M ,jAj hU

discounted (jnCnj pn xpnA M) k{ qU

nBTiA xnBw ,oT SdU xnBw

nBTh A
discretionary trustee
discriminatory duty LU o e
disenfranchise
e Kw
disengaged worker, unemployed worker

nBM onB
,
RAoM B Ae jo L ,jo SiAjoQ

dishonor (dishonour)

dishonored accountant

dishonored cheque

dishonored cheque

SeM nAkMBve
a

dishonored notes

(k{ ) k{ SwAiA jBwA

dishonored notes receivable

k{ (SwAiA) TBnj jBwA

disqualification of accountant

nAkMBve Se k
Thv pA
disrupt
dissimilar activities
MBzo BSB
dissimilar assets
MBzo BAnAj
dissolution and liquidation of a

dishonour cheque, cheque without

partnership

found, crossed cheque

dissolution of a joint stock company

jkv a ,dM a
dismantling and removing the asset

distribution of dividend, dividend

415

AnAj kaoM pBwjBQ ZnBh

BU So{ ~U dA

Bw So{ dA
So{ dA
dissolution of company
dissolution of limited companies

dismantling cost

Bw BSo{ dA

({B) Aq]A jo jBQ q

dismissal pay, severance pay

Ski B~A jq SiAjoQ

ZAoiA
dismissal, lay off
dismissals
k{ me jnA ,RBme
dismissed worker
Ski pA ~ onB
dispatch
B ow e
dispatch order
ow e xnBw

dissolution, liquidation, winding up

gv ,dA
jo Ao k~ M B BnA odU
B BUn Bk jBTwA
distress merchandise (JAoi) J B
distress selling
nAo
A xo
distort

distributable (profit-income), profit

available for distribution

dispatch(ing) money

( e nj) nB Sow xAjBQ

dispatch(ing), (to) hand over
dispatcher, sender

BwnA ,jBTwo
kTwo

dispensation, exemption

o SB .jzhM ,SB

k AoQ dU q\U
disposal
nBTiA nj ,j] ,toTwj nj
disposal date
xo gnBU ,nAmA gnBU
dispersion analysis

disposal of a business segment

distributable profits
distributable reserves

vU MB BTikA

pU MB jApB
distributable surplus
distribute
jo pU
distributed profit
k{ pU jw
distributers cooperative society

pU BU So{
distributing expenses yhQ pU ZnBh
distribution

(vU MB) ,jw vU B pU

Tj BjB wU njB~ ,RB U ,xo

disposal of a segment of an enterprise

nB\U keA pA Tv nAmA

BAnAj xo
disposal value
(BwA) nAmA xpnA
disposals account ,k{nAmA AA
JBve

SMBY BAnAj xo JBve

(BAnAj) nAmA
disposition
disposition of variances
RBAodA TvM
disposal of assets

pU MB jw
vU MB jw

distribution (cost-expense-overhead)

pU q
distribution discount

(Bk{o M) pU hU
pU BnB
distribution method
pU xn
distribution measures

distribution of dividend, dividend

distribution

Bw jw pU

distribution time

document

416

distribution time

pU Rk
pU B

distributor
distributor discount

kpU s hU
Bpn oTj k B
omQU vn

diurnal
diversifiable risk

dividend reinvestment plan

vU jw jk\ nAmBow bo

Bw jw RBLY
dividend stability
dividend stripping
Bw jw pBwU
dividend unpaid
kz SiAjoQ Bw jw
dividend yield, return on dividend

diversification

xoTv ,So{ BSB M kzhM U

BSB Aj jAj

Bw jw jpBM
Bw jw

dividends

dividends declared, declared dividend

diversification across industry

S pe nj zhM U
w jw ,vU jw

dividend

k{A Bw jw
dividends in arrears, passed dividends,
arears of dividend, dividends in arear

dividend control (dividend limitation)

AnAkBw M vU jw L jo jkd

dividend coverage ratio

dividends payable

 Bw jw
TiAjoQ vU jw

dividends payable in stock

Bw jw y{Q SLv

TiAjoQ w jw
vU MB A

dividend decision

divisible loan

jw vU M Mo RB~U

k{A Bw jw
dividend declared

division, segment, section, sector

dividend declared and unpaid

kz SiAjoQ k{ A Bw jw
Bw jw pU

dividend distribution

Tv yhM ,yhM

(vU) vU q
divisional cost
divisional management
zhM Sok
divisional profit accounting

dividend guaranteed, guranteed dividend

dividend in arrears
dividend in kind

k{ U Bw jw
Bw  jw
Bw ko jw

dividend on common stocks

dividend paid
dividend payable

jB Bw jw
k{ SiAjoQ Bw jw
TiAjoQ Bw jw

dividend payment date

Bw jw SiAjoQ gnBU
vU jw SLv
dividend per share (DPS)
vU jw
w o (k{SiAjoQ B) k jw ,w o
jw vU SwBw
dividend policy
dividend preferences Bw jw BSA
dividend receivable
TBnj Bw jw
dividend payout

dividend received

(TBnj) k{ SBnj Bw jw

eAo zhMjw nAkMBve

divisionalization

M o BkeA pA o kLU kAo

So{
keA vU
divisive reorganization
BAk] nB\U keA ka B j M BpBw
dlinquent accounts receivable


RBLB
do not reduce (DNR)

kk yB An k{U S
pAkAnBM q
dock charge
dock warrant
pAkAnBM nBLA kwn
dock, quay, Jetty, wharf, wet dock

wA ,pAkAnBM
dockage pAkAnBM e ,TiAkA o nA
doctrines
RBo ,kB
document
nk ,kw

document against payment (D/P)

document against payment (D/P)

SiAjoQ MB nj kw
kTv j
SB kw

document in proof
document of title

double-declining method

417
done deal
beneficiary

l WBY }h{
k AkA

donor

documenta against

donor-imposed conditions

vL MB nj jBwA dU

nAj nk ,kw ,jBwA
documentary

door-to-door (house to house)

kAkA wU dU Ao{

documentary bill of exchange

documentary collection

k{B\A

donee beneficiary, third-party

nj M nj ,nBLA M nBLA ,Bi M Bi

jBwA RAoM
()jBwA

dormant (non-executive) member of

directors

ok RF o 
k An JBve

documentary credit(s), documentary

dormant account

letter of credit (documentary)

double account form balance sheet

jBwA nBLTA
RAoM B Ae

documentary draft
documentary evidence

double account form books

o j nAkMBve Lw M oUBj

LT kw ,kTv kA{

documentary evidence of origin

EkL kTv nk
documentary letter of credit

jBwA BnBLTA
kTv
kw U ,pBwkTv

documentary, documented, formal

documentation

oj JBve { M BpAoU

documents against acceptance

RAoM L MB nj jBwA vU

documents against payment

SiAjoQ MB nj jBwA vU

documents flow chart

double brokerage

oj j ,oj nAqnB e

double dealing

RB nj pBMpjj ,Bj
double declining balance (DDB),
depreciation method

B q kB TwA xn
double declining balance method

q B xn ,q kB xn
oj nAjoTj
double entry
double entry accounting

dollar unit sampling (DUS), monetary

jAoT nAkMBve ,oj nAkMBve

nB SM j knB
double shift working
nB SM j nB
double taxation
B kMRBB

unit sampling

double taxation agreement

jBwA ow i nAj ,jBwA xjo nAj

TiAjoQ jBwA
documents payable

domestic market

Q keA o
iAj nApBM

domicile (domicil)

BTBA ,}h{ kU d B EkL nz

domicile of a bill Ae B RAoM SiAjoQ d
domiciled bill
SiAjoQ d U BM RAoM
dominant firm
v nB\U keA
dominate
k{ [An ,k{  Be
donation
jo AkA
donations box
Ao M  k

double shift employee

B RBB M Mo jAjnAo

double taxation relief

B RBB pA SB

double-account format

oj BMBve {
double-counting

B (xnB{) JBvTeA

double-declining method

B q xn

double-entry book-keeping

due date, maturity

418

draft partnership agreement

double-entry book-keeping

oj SLY ,oj nAjoTj

oj SLY Tvw
double-entry system

drafts drawee

double-entry system of accounting,

draw (a check)

double-entry accounting system

draw up a declaration / fill in the

o j SLY nAkMBve Tvw

B RBB AoL]

double-taxation relief

doubtful (account-debt)

A z (RBLB ,kM ,BJBve)

doubtful accounts expense

A z BJBve q
A z kM
doubtful debt
doubtful debt provision, allowance for

RBLB oil

SnBz jAjnAo uyQ

pnA BAe
kz a

declaration

BnBA jo U

draw up a process verbal

u\Rn jo U
o e SzoM ,To uQ
drawee
RAoM B Ae ko
drawer
kj RAoM ,yRAoM
drawing
(RAoM B Ae) kz
drawing account
S{AjoM JBve
drawback

drawing right, right to drow, withdraw

doucments against acceptance

RAoM L MB nj jBwA vU

Dow-Jones industrial average index
(DJIA)

drawings
drop shipment

(
wA pA jBTwA kM) oTz M kU keA pA

q]Aj T (B) wT }iB{

SiAjoQyQ ,vyQ
down tick
oUBQ S BM B
down trend, decreasing trend q kn
down-period RAoU S M U Rk
down payment

downside risk

qU vn ,S yB vn
downstairs merger

BQ M n BjA

dry loss
dual aspect concept

BMBve jM oj 
dual aspect entry, double entry

(JBve) oj SLY

dual control B oT ,LB]j RnB
dual dating
Bj nAmgnBU
dual pricing solution

Bj nAmS eAn

o So{ M A So{ xo

downtime ,{B (jBTAnB pA) U Bp
AonB nBM Rk ,RC{B U Bp
downturn
q ow BM kn oU
draft
,uoa ,BM Ae ,Ae
draft agreement
jAjnAo uyQ
draft at sight = sight draft

nAkj RAoM ,Sn M RAoM

draft audit report

draft budget

MnM no

SBQj o

Du Pont formula

downstream sale

draft book

S{AjoM e
BS{AjoM
k{TiBw B e

woMBve xnAq uyQ

(RAoM oTj) RB\Ae oTj
jBzQ ]jM

dual professional care

Aoe SLAo BA
k{U nAjBM AnA
dual-capacity system B U Tvw
dual-purpose test
Bj k BM pC
dual-rate method
ioj xn
duality nBBTvM nBkM ojB oMAoM A
nAkMBve nj B jAkn o
k{kwnow ,kwn k
due
due allowance
no jBA
due bill TiAjoQ RAoM ,SB BTA A
due date, maturity
k ,kwnow
dual security

due diligence

419

due diligence

,BwB{nB onBA
jn |Bi wnoM
BM pA K
due from bank
due process procedure
Bka kCo
B nAkMBve BjnAkBTwA kU
due professional care

Aoe ~~hU BTLAo

BM M kM
due to bank
dues
nA ,j
dummy wage
TiBw jqTwj
dumping M nApBM M ~d ke pA yM
o
pA nApBM S Tv{ ,S jnC BQ n
AnBLo RBAkA o
dun creditor
[w nBBTvM
duplicate confirmation
XA kFU
duplicate disclosure
B BzA
duplicate receipt
XA kwn
durability
nBkB ,Aj
durability of documents jBwA Aj SMB
durable goods, hard goods
AjBM B
durante absentia
SL Rk nj
duration of shipment

(e Bp) e nj
nB B\A Rk

duration of the work

duties of accountant, accountant duties

nAkMBve B
duties on buvers account

SwA nAkoi JBve M o e

duty = tariff  ,nA ,o e
duty allowance
SnF jBA
duty drawback
o oU nj hU
duty free
o nA e pA B
duty free goods
o pA B B
duty paid
k{ SiAjoQ o e
duty trip allowance

nAjA RoBv BjBA

duty, duties, excise, excise tax, toll, task

nA
( o pA) B AA Rn
dwelling bulding
(MA) RnB
duty-free list

dysfunctional decision making

dwindling (asset)
dysfunctional behavior

Tn dU AnAj
Aoeo nBTn

dysfunctional decision making

Aoeo o~U

Ee
early exercise

k pA L B

early extinguishment of a debt

kwnow pA L kM SiAjoQpBM
early retirement of bonds

kwnow pA L
o AnA koipBM

early retirement of debt (bonds)

earning (profit) forecast

jw MyQ
earning asset
(nCjw) k AnAj
earning dividend
Bw jw
earning per share (EPS)
w o jw
earning potential
kCnj Kv BM AU
earning power

kM k pA oUjp BMA .koipBM

nCjw Rnk ,j jw AU

early withdrawal penalty

earning process

no k pA L S{AjoM RnBvi

jAj }~hU ,jnAm nB
earmark
earn
jnC Swj M ,(kCnj) jo ~dU

earning yield

kCnj Kv kCo ,jw Kv kCo

(kA Be) kA jpBM

earning(s) per share

earn profit (to), profit (to)

jnC SwkM jw
earn-out agreement (contingent
contract)

So{ koi nj oz jAjnAo

w o pA Be kCnj
earnings available for ordinary
shareholders

jB Bw BLeB M T }Bi jw

earn-out provision, subscription right

earnings before interest and after tax

(or warrant), contingent pay

(ABIAT)

SiAjoQ ,oz (eqAe) SiAjoQ

BTeA

earnings before interest and tax

earned (revenue-income) accrued

(EBIT)

income
earned capital
earned income

TB dU kCnj

k{ Kv Bow
TB dU kCnj

earned surplus = retained earnings

TBdU jApB ,KvT jApB

earned surplus unappropriated
earnest money

kz vU KvT jApB

BM

oM ov pA L RBB
pA uQ kCnj

oM q M RBB oM pA L jw
earnings from operation

(s jw) jo pA Be kA
earnings on stockholders capital

AnAkBw Bow kA
kCnj Kv kAo
earnings process
earnings ratio
kCnj kA BTLv
earnings retained
T{BLA jw

earnings statement = income statement

economic order quantity (eoq)

421

earnings statement = income statement

economic department

kCnj JBvdUn ,q kCnj JBvdUn

kCnj Bw

economic development accounting

earnings yield

economic earning

earnings variability

w B nApBM S M w o jw SLv
kCnj ,kA
earnings-to-price ratio S M jw SLv
ease of formation (uwFU) zU Sw
earnings, proceeds, incomes

jB~TA wU nAkMBve
(jB~TA B) jB~TA kB
economic enterprise, entity, economic
entity, economic unit, enterprise

jB~TA S~h{ ,jB~TA keA

nB\U keA
economic environment
jB~TA d
economic events
jB~TA BjAkn
economic expansion
jB~TA k{n

ease of transferability of ownership

economic entity

SB BTA Sw
JoB B
easy commodity
easy market
Svw nApBM
easy term, short term
RkBU
econimic risk
jB~TA vn
econometrics
\wjB~TA
economic
jB~TA ,oM ,jB~TA

economic exposure

economic (profit-income), economic

earnings

jB~TA jw
economic activity
jB~TA SB
economic aid
jB~TA 
economic analysis jB~TA dU q\U
economic and financial affairs
economic appraisal

AnAj jB~TA nA
jB~TA MBpnA

economic approaches

keA xpnA oM pnA fo kC RAoU

nB\U
economic factors, functional

jB~TA B LU A
jB~TA B
economic good
economic growth rate
jB~TA k{n fo
economic income
,jB~TA jw
BBo]  xpnA }Bi vB pA Be jw
nAkMBve nj BBQ pB
C nj ,kC k
economic indicator
economic life

jB~TA B}iB{
jB~TA o ,k o

economic life of asset

jB~TA (B{n) Bjon

economic batch quantity
economic benefits

jB~TA yhM

o M xnBw nAk
jB~TA B

AnAj jB~TA o
economic life of leased property
economic loss

nB]A jn AnAj jB~TA o

jB~TA Bp

economic cocept of income

economic lot size, economic batch

(jw) kCnj jB~TA 

jB~TA B]
economic consequence
jB~TA kBQ

quantity

o M o kU nAk

economic community

economic manufacturing quantity

economic cooperation administration

SiBw nAk oUoBM

jB~TA RAkU
economic obligations

(ECA)

economic order quantity (EOQ)

economic costs
economic crisis
economic data

jB~TA nB nAjA
jB~TA Bq
jB~TA AodM
jB~TA RBA

xnBw nAk oUoBM

economic order quantity (eoq)

xnBw jB~TA nAk

economic planning

effects of changing prices

422

economic planning

jB~TA qnBoM
jB~TA kAo

economic process

economic production quantity

kU nAk oUoBM
economic purchase quantity

koi nAk oUoBM

economic purchase quantity (EPQ)

koi nAk oUoBM

jB~TA nB]A
economic report
jB~TA xnAq
economic resource
jB~TA L
economic sanction
jB~TA odU
economic rent

economic self-sufficiency

jB~TA Bji
jB~TA RzU
jB~TA Tvw
jB~TA keA
jB~TA kB

economic substance
economic system
economic unit
economic usefulness
economic utility

jB~TA (SM) kjw

,jB~TA xpnA
economic value
kC nBTA jn k BBo]  xpnA

economics of scale (scale effect)

tB M ]o
AjjB~TA
economizing costs
Bq jo jB~TA
economy jB~TA b o ,jB~TA
economist

economy and efficiency audit

CnB jB~TA o woMBve

tB ]o
economy of scale
economy, vFM audit
zhMoYA AnB
econpmic manufacturing quantity

SiBw nAk oUoBM

effect of changing prices

xo S oYA ,BT oU oYA

oY oM fo
effective audit oY woMBve ,oY kwn
effective control
oY oT
effective cost of debt AoTwA oY q
effective date
 gnBU ,oY gnBU
effective finance decision B B ~U
effective annual rate

effective interest method

oY oM fo oM TL xn
effective interest rate method

economic value added (EVA)

jB~TA jqA xpnA

oY oM fo xn
effective interest rate, effective rate of

economic value of the firm

interest

nB\U keA jB~TA xpnA

economic wafare
jB~TA ]
economic, economy
jB~TA
economical
jB~TA
economical development jB~TA wU
economical interest
jB~TA oM
economical obligations
jB~TA RAkU

effective internal audit

economical order size

jB~TA xnBw pAkA

oM A fo ,oM oY fo

zhMoYA iAj woMBve

zhMoYA BnB
effective measures
effective rate of return
jpBM oY fo
effective ratio

AnB SLv ,oY (Ko
) SLv

oY jpBM
effective-interest method
oY oM xn
effectiveness
jM oY ,oYFU ,zhMoYA
effective yield

economical recession, depression,

effectiveness audit

economic downturn

zhMoYA CnB Bd pA woMBve

effectiveness measures zhMoYA BnB
effects of changing prices BT oU nBYC

jB~TA jn

economical rent

(jB~TA nB]A) BB oM

efficiency

efficiency

,BM BkAn AnAj ,CnB

(jBTw jAj) ~d o~ M MAn
CnB AodA
efficiency (variance)

elasticity of demand

efficiency and economy

elasticity of income

jB~TA ]U CnB
CnB jkd
efficiency percentage
CnB knj
efficiency point
CnB ke
efficiency rate
CnB Ko

efficiency ratio
AnB SLv
efficiency variance
CnB AodA
efficiency, performance
(BkAn) CnB
efficiency frontier

(comprehensive audit; extended scope

audit)

oAo B B] woMBve
AnB ,kCnB

efficient

B
BU yz

elasticity of financial statements

B BUn oB

elasticity of supply

kCnj (BA) yz

o yz

elasticity of working capital

xjo nj Bow Aq]A

election or removal of legal inspectors

BwnpBM q B JBhTA
electronic (internet) commerce

(ToTA) oTA RnB\U

electronic data interchange (EDI)

efficiency-effectiveness audit

eligible bond

423

efficient audit

nj q oT BM woMBve ,CnB woMBve

Bp oTBU
CnB Bow nApBM
efficient capital market
efficient management
kCnB Sok
efficient market hypothesis

oTA BTvw o pA BjAj jBL

electronic data processing (EDP)

Tvw B nAqMA o pA BjAj xpAjoQ

oTA
electronic fund transfer (EFT)

] oTA BTA
electronic funds transfer at point of
sales (EFTPOS)

xo d nj oTA ] BTA

CnB nApBM
o

efficient market hypothesis (EMH)

(kCnB ) CnB BnApBM
o

efficient portfolio

nAmBow \ oTM
eight-column general journal

TwSz Bpn oTj

TBw Sz nBSM
eight-hour shift
eight-hour work
TBw Sz nB
eighty-fifty
B\Q M jBTz
ejectment RnBvi LB o~U e
elastic currency system

Q BA MB Tvw
yz BM B
BU
elastic demand
elasticity
o yz B B
BU yz ,yz
elasticity of cost
q (BA) yz

electronic funds transfer system

(EFTS)

j] BTA oTA Tvw

electronic transfer of funds (ETF)

oTA Tvw o pA ] BTA 

elements of cost
k{BU SoB
k{BU S (Aq]A)
elements of financial statements,
environment of accounting

B BRn oB ,nAkMBve d
elements of working capital, working
capital components

xjo nj Bow kjzU Aq]A

Ao{ k]A ,dTv ,nAAqw
eligible bank
omQomQ BM
eligible

eligible bond

(L MB) Ao{ k]A
o kw

eligible investment, qualified investment

employees benefits, salaried benefits

424

eligible investment, qualified investment

employee benefits

(L MB) Ao{ k]A nAmBow

nAjBM AnA
eliminate approach
jo me jon
eliminating entry
kme SLY

employee class promotion

elimination of non-value-added

employee incentive compensation plans

{ BAq

eligible paper

operations
embargo

jqA xpnA kB RB me

nB\U odU

AknB oU
employee fraud

AknB KU
BnB wU Bw koi zU Beo
employee retirement income

embedded audit facility

embezzle

BAn  M woMBve xn
jo tTiA

embozzlement, misappropriation,

TvzpBM pA uQ BnB oTv

employee share ownership plan

BnB M So{ Bw BA BoM

employee share ownership

defalcation, peculation

,Q tTiA
jpj ,AjoL ,joLTwj ,tTiA
k tTiA
embozzler

employee stock option

emergency amortization

employee stock ownership plan

(oTo)  pA oUjp TwA

no
q
emergency expense

(ESOP)

emergency facilities
emergency fund

(no
) n RvU
nAo
A ]

BnB wU Bw k{ B
BnB M Bw koi nBTiA oM jAj
Bw nj BnB SB bo

employee time sheet

BnB Zoi jn RBA SLY oM

knB w

employees contribution

employees contribution for insurance

emerging debt instruments

kM nAjBM AnA ,kM kk] BnAqMA

nAjBM AnA M BkM kLU ,n

knB w M
employees day work rate

emerging issues task froce statements

knB Apn nB fo

employees deductions
knB RAnv

(EITF)

employees income tax

nAo
A Bv s T BBM
emerging markets

BnApBM ,BQ BnApBM ,wU Be nj BnApBM

n
emerging stock markets

Bw BQ BnApBM ,Bw n BnApBM

LUo BAq e
emoluments

knB kCnj oM RBB

employees insurance contribution

M knB w
employees pension contribution

knB TvzpBM w
knB xAjBQ

employees remuneration

employees saving contribution

emphasis of matter paragraph

|Bi (K) 
oM k FU kM
Mo\U kA{
empirical evidence
employed population
B{ S]
employee
knB

knB pAkAuQ w
employees benefit cost

BnB BAq q
employees benefits, salaried benefits

AknB BAq

employees compensation

ending market price

425

employees compensation

employment office

AoMe xAjBQ
employees holiday provision

employment
employment

BnB ~io oil

employees share scheme

employment

BnB SnBz bo

employees termination benefits

BnB Ski BBQ BAq

encash
encashable

nB nAjA
opportunity
BT{A So
report
,AkhTwA xnAq
BnB M Mo xnAq
e RBB
taxes
a jo k
k Q M kLU MB

enclosed accounts

employees termination cost

(xnAq Ao) ] nj BJBve

BnB Ski BBQ q

enclosed balance-sheet

employees termination-pay provision

BnB Ski BBQ SiAjoQ oil

BonB
employer
employers contribution
BonB w

encoding

employers contribution for insurance

encumbrance

BonB w M
BonB RAkB

employers earnings

encourage
encryption

(SwQ M) ] nj BpAoU
BQ jnCnj qn M
k{ zU
pBwnjow

nBLTA FU ,kU ,k{ MyQ ZnBh

encumbrance accounts

employers liabilities

jkU BJBve
BonB RAkU

end of fiscal (financial) year

employers liability insurance

BonB Sv M
employers pension contribution

BonB TvzpBM w
employers saving contribution

BonB pAkAuQ w
employers social security contribution

BonB BT]A FU M w

end of month (EOM)

end of year
end of year (EOY)
end product

B Bw oiC
B oiC
Bw oiC
Bw oiC
B ~d

end product costing

B ~d MBq
end year discount (rebate)

employer-employee relationship

Bw oiC hU

knB BonB MAn

(AkhTwA) BT{A
employment
employment act
AkhTwA B
employment agreeement AkhTwA jAjnAo

ending finished goods inventory budget

employment costs

ending inventory valuation

o AkhTwA M Mo Bq
employment market, job market,
efficient market
employment of capital
employment of labor

nB nApBM
Bow BT{A
nB M BT{A

nj BBQ k{ TiBw B j] ]jM

ending inventory budget

nj BBQ j] ]jM
nj BBQ j] xpnA U
ending inventory, closing inventory

nj BBQ B j]
ending market price

nj BBQ nj nApBM S

endorse

entry for warehousing

426

endorse

jo vo

enolving budget

BT ]jM

endorsed note payable

enter, record

k{vo TiAjoQ kw
vo l
endorsee
endorsement
vo ,vSzQ
endorsement in full
B vSzQ

B jAkn SLY ,jo jnA

jn e
enterance fee, fee
enterprise
nB\U keA

endorsement liability

pA RBT   BB AoM AnAj xpnA

kM BB AoM C (k{BU BM) xpnA
/SwA

uo pA {B kM
uo
endowment

endowment assurance
Th o M
endowment deed
B
endorser

enterprise cost

enterprise net income

jB~TA keA }Bi jw

enterprise performance

endowment found

jB~TA keA jo

 ] Tv JBve
AkA ]
endowment fund
endowment policy
( B) o BM
endowment property
 AA
endownment fund

 ] Tv JBve
o~ roA q
enforce
,jo nL\
jnCnj Ao]A M ,jo BA
e Ao]A
enforcement of a judgment
enforcement order
Ao]A nTwj
enforcement procedure
Ao]A {
energy cost

enterprise standard industrial

classification (ESIC)

nAo C nj So{  AL M Mo k

/jo
enterprise, business nB\U keA ,vw
entertainment expense
AomQ q
entitlement
,qa M SLv e T{Aj
L SBnj BdTwA
entity assumption (concept)

nAkMBve j] o
entity equity superannuate,
superannuation

enforcement, completion

jB~TA keA s xpnA . e

U ,AkA ,Ao]A
engagement letter (letter of
engagement)

woMBve jAjnAo

engagement letter, agreement

BBU ,BTA ,jAjnAo

nB qnBoM

engagement planning
engagement risk

woMBve vn ,woMBve roQ vn

AqTA
engineering audit
wk woMBve
engineering costs
wk ZnBh
engrossment, speculation
nBTeA
engement, warranty, requirement

entity theory

BkM BB e ,AnAj BpBw keA nU

entity value

nAkMBve j] xpnA
entity view
nB\U keA oM TL Bkj
entrepreneur
oCnB
entries
oUBj nj k{ SLY A
entropy
BBvMB ,M
entry
,o ,jnA , ,UnC ,SLY
oTj nj SLY
entry for warehousing

 BB AoM) ,nBLA L ,nBLA jn

(kTv o e z

entry frontier

equity in susbsidiary realized income

427

entry frontier

jn po

equipment bond (trust certificate)

entry in book of accounts

entry value

n
o AnA

JBve oUBj nj SLY

,koi .jn xpnA
AnAj  qB] q

environment audit (green audit)

equipment depreciation
equipment financing

equipment-replacement expenditure

RAq\U qB] ZnBh

Svp d oM BpBw BSB oYA wnoM

environment of accounting

equired earning rate

nAkMBve d
environmental constraints

d BTjkd
equal-annual-payment method

RAq\U TwA
RAq\U B FU

kCnj ~dU no fo

equitable apportionment

xn M oTz Bq jo {ow



nj TwA q Bv SiAjoQ xn
AT BBw

equities on minority interests

equal-instalment depreciation

equities, liabilities and shareholders

M Tw A ,Tv i xn M TwA
Bv BvA

equity

equal-weighted

equity accounting

SA AnAkBw e

equity

Bw BLeB e BkM

SB e ,s xpnA ,BB e

w o nj Bv nAmBow knj
equal-weighted market index

s xpnA oM TL nAkMBve
equity basis net income

Bv p BM nApBM }iB{
pBw oMAoM ]
equalization fund(s)
equalization provision
pBwoMAoM oil

equity capital

equalization rate

equity capital to long-term debt ratio

(pBwoMAoM) kU fo
jAj nAo oMAoM
equalizing dividend
Bw jw pBwoMAoM
equate
jo oMAoM ,jM oMAoM
equalize

equation of payments

s xpnA oM TL }Bi jw
Bow Bw ,s xpnA ,}Bi AnAj
Bw BLeB e M BkM SLv
equity capital to total debt ratio

Bw BLeB e M BkM SLv

Bw koi jAjnAo
equity contract, stock
equity dilution

BSiAjoQ nj pBwoMAoM .pA

equilibrium expected return

So{ jB Bw jw jo n

equity dividend cover

jBU nBTA jn jpBM
S ,jBU S
equilibrium price
B
BU
o tBwAoM k{U

equity finance

equilibrium, balance, equation

equity financing

equilibrum price
equipment

(jBU) pA
(jBU) pA S
(RAq\U) Bw

So{ }Bi jw M vU jw SLv

jB Bw nBzTA o pA B FU
Bw nBzTA o pA B FU
equity in susbsidiary realized income

o keA TBdU jw nj SB e

equity instruments

errors in the original entries

428

equity instruments

 B nAqMA

SwA nB\U BM nj jo SB kjBz

equity interest

BB e ,Bw BLeB e

equity investment

Bow Bw nj nAmBow
k{ nAkBw pBTA
equity kickers
equity method
s xpnA oM TL xn
equity method for investments

BnAmBow s xpnA xn
equity method investment

s xpnA xn BL oM nAmBow

equity transaction

An So{ s xpnA kATM  B jAkn o

/kj yB B yAqA
equity turnover

Bw BLeB e M xo SLv

B e ,e
equivalent
(S - pnA ) BM
equivalent bond yield
jpBM fo jB
equivalent compensation
jB AoL]
equivalent goods
jB B
equity, right

equivalent production

equity method of accounting

s xpnA nAkMBve
equity method of accounting for
long-term investment

RkkM nAmBow nj s xpnA xn

equity multiplier ratio

Bw BLeB e Ko
SLv

SB e
equity position
SB e T{Aj
equity rate
oMAoM fo
equity ownership

equity ratio

 ] M Bw BLeB e SLv

equity receiver~U nF ,AA A ,
equity reit

RTv p nj  nAmBow So{

/k nAmBow
B w
equity right
equity security
,BB nAjBM AnA
AnAkBw nAjBM AnA
So{ nj w  o
equity share

k{ kU jBeC jB

equivalent production schedule

kU jBeC jB k]
equivalent taxable yield

RBB z jpBM fo jB
equivalent units (effective units)

k{U keA jB ,jBeC jB

equivalent units of production

k{ U jBeC jB
jB jpBM
jBTA  pA BLT{A

equivalent yield
error & omission

error & omissions excepted

SwA SzoM MB o j pA BLT{A

BLT{A dU q\U
error analysis
error cause indentification

BLT{A () S BwB{
error cushion
BLT{A {Be
error or mistake
BLT{A B Bi
error term
Bi B
errors and omissions excepted =
E and OE (E&OE)

SwBXTv BjBTA  pA RBBLT{A

errors excepted (EE)

equity share capital

AnAkBw w Bow
equity theory

s xpnA nU ,Lv SAk nU

equity theory residual

jApB .B .kBBM e nU

(RBBLT{A) SzoM MB

errors expected, (E & OE)

SwA SzoM MB o pA RBBLT{A

errors in the original entries

A BSLY nj BLT{A

errors of accounts

estimated physical life

429

errors of accounts

BMBve RBBLT{A

estimate, appraisal, assessment

errors of principle in entry

SLY nj A BLT{A
errors of principle, principle errors

estimated accounts

A RBBLT{A
,jAjnAo nj oT S
xo jAjnAo B koi jAjnAo nj Znk S
JBT]A MB q
escapable cost

estimated annual expense

escape clause

estimated balance sheet

Bn o{ ,qo o{ ,U o{

nU Bd
escatation clause
escheat
VnAM AnAj ,AnAj TwoQow
escrow
WBY }h{ Swj M kw joPw
escrow receipt
BA kwn

estimated budget

escalation price

jo MBpnA ,jnCoM

jnCoM o
hU BJBve

estimated

essential data for auditing

woMBve q jn RBA \
essentials of investments
establish a company

BnAmBow A
jo uwFU To{

establish a factory

estimated annual income

estimated cost

hU BBw kCnj
hU BpAoU
hU ]jM
jnCoM k{ BU BM

estimated cost to complete

BQ U AoM p Bq jnCoM
hU kM
estimated economic life jB~TA k o
jnCoM k o ,k{jnCoM
estimated debt (liability)

estimated economic useful life

jnCoM jB~TA k o
hU q
estimated expense (cost)
estimated factory overhead

jo ABinB uwFU

establishing financial accounting
standards

(k{jnCoM) hU BBw q

B nAkMBve BjnAkBTwA kU

establishment of premium rates

M e
Bfo nAooM
establishment, foundation

BinB k{jnCoM .k{MyQ nBMow

hU kCnj
estimated income
estimated items
jnCoM A
estimated liability
jnCoM kM
estimated life
hU o
estimated life of asset

jB BM ,uwFU
estate k oj nk B SB kw e

AnAj hU o
hU no

estimated loss

jn nj An rA A K
A ,AnAj nj SB
e

estimated machine hours

RC{B k{]jM nB RBBw

/koM nB M (kwn VnA M B) o
AA

estate accounting

estimated net realizable value

~U nF wU AA pA Two U

VnA oM RBB
estate duty
estate income
AA pA Be kCnj
estate tax AnAj oM RBB , A oM RBB

}Bi xpnA dU MB }Bi xpnA ,TBpBM

jnCoM TBpBM

estimate of cash requirements

estimate of costs

pB jn k ] jnCoM
ZnBh hU

estimated net realizable value

method

jnCoM TBpBM }Bi xpnA xn

estimated overhead
k{ jnCoM nBMow
estimated physical life

hU (q) L o

estimated population exception rate

Eurobond

430

estimated population exception rate

estimation objective

(EPER)

estimation

B] jnCoM AodA Ko

hU jw

estimated profit

estimation

estimated residual value

estimation

jnCoM (BwA) kBBM xpnA

estimated revenue

estimation of scrap value

hU RAkB ,jnCoM kCnj

hU xo
estimated sale(s)
estimated salvage value BwA hU xpnA
estimated statement

hU JBvdUn

estimated statement of cost

q hU JBvdUn
estimated statement of income

kCnj hU JBvdUn
estimated time of arrival

jn LoU Bp
Sq LoU Bp
hU  L
estimated total amount
estimated total cost
hU q 
estimated uncollectible accounts

A z RBLB

estimated uncollectible interest

A z oM
jnCoM k o
hU xpnA

estimated useful life

estimated value

estimated value of stock

estimated volume

j] hU xpnA
hU \e

estimated warranty obligations

~d U jnCoM (RAkU) BkM

estimates of future dividends

Bw UC jw jnCoM
estimating cost system

hU MBq Tvw
estimating-cost accounting

hU MB q nAkMBve
q jnCoM Tvw

estimating-cost system

Ao xpnA hU
estimation of stock in hand

nBLA j] hU
jnCoM o
estimation sampling
estimation, estimate
(jnCoM) hU
estimator
kphU ,JBpnA ,kjnCoM
estopped
nAoA pA uQ nBA BA k
etablishment date
uwFU gnBU
ethical behavior

estimated time of departure (ETD)

receivable

estimation

jnCoM k
of cash-flow ] xjo hU
of cost
q jnCoM
of loss
no
hU
of profit
jw hU

iA B{pnA oM TL nBTn ,iA nBTn

ethical duty of accountant

nAkMBve iA 
ethical duty of auditor

toMBve iA 
iA A
ethical principles, ethics
ethics
iA A ,RBiA
ethics rulings

Aoe nBTn C nBMnj njB AnC

ethos
BpBw iA xpnA
euro-dollar
BQnA nj
euro-money
BQnA Q
Euro A pA  BQnA jBdUA Q keA ,n
Ar
jBTA Bo] M 1993
Euro-commercial paper (ECP)

C qo j{ ozT n M  nB\U AnA

/SwA k nj
Eurobanks nj  B BwA B BBM
k SB <BQnA jBdUA Q keA> nApBM
Eurobond

BQ oM 
o AnA ,]nBi
o AnA

nApBM oTnqM o
Be Be nj j{ ozT n
/k{BM B FU

Eurocurrency

ex-dividend share

431

Eurocurrency

nz nj  Q keA
/k{BM Bo] nj (EkL nz pA o) BQnA
BQnA jBdUA
European Union (EU)
European accounting association
(EAA)

BQnA nAkMBve \A

European currency unit (ECU)

BQnA Q keA
European economic community (EEC)

events, incidents
eviction, dispossession, expropriation

k i
BM ,jAj RjB{ ,jo A
evidence
nk ,kA{ ,jo A RAkTv
kA{ KoU
evidence mix
evidence of conformity
SMB j
evidences required for auditing

BQnA jB~TA B]

woMBve q jn j nAk
jz ,{n

European monetary system (EMS)

evident

BQnA Q Tvw
]nBi joPw
eurodollar market
BQnA nj nApBM
european option BQnA B nBTiA oM
evaluate
wnoM ,MBpnA
evaluate the goods
B jo MBpnA
evaluated asset
k{ MBpnA AnAj
evaluated goods
k{ MBpnA B
evaluated, valued
k{ MBpnA

evidential matter, evidence

eurodollar deposit

evaluating audit findings

woMBve BTB MBpnA

evaluation of internal control

iAj oT Tvw wnoM

evaluation of work done

(kTv) kTv nAk ,kA{

evidentiary effect jz \T ,jz oYA
evolution
BU ow ,\nkU BU
evolutionary process \nkU BU kCo
evolving budjet BT ]jM ,Ajo ]jM
ex
kj <kM>  kzQ
ex bond
T oM kM
o AnA
ex claim
oM kM K
ex dividend price
Bw jw kM S
ex factory
BinB nj B dU (BM)
ex interest
nB] oM kM
ex quary
k~ pAkAnBM nj dU
ex quay duty paid

k{ B\A nB MBpnA

evaluation techniques

ex ship

MBpnA BU

evening up
event

MB{pnA ,(U) MBpnA

JBpnA
pn B nj B jo BU
jAkn ,A ,YjBe

event of default

( o pA k{ }ioU) wA n
Tz n dU

ex store, disposal, available

evaluation, assessment, appraisal

evaluator

B

toTwj nj ,nBTiA nj ,j]

nB d nj dU

ex work (EXW)

ex work, ex factory
ex-bonus

BinB nj dU ,BinB nj
qB] kM

ex-capitalization (ex-cap)

jAjnAo jB  Rn nj
events accounting BjAkn oM TL nAkMBve
events after the balance sheet date

BpAoU gnBU pA kM BjAkn

Ao{ BjAkn

events and conditions

oM kM nAmBow
oM kM RBLB
ex-distribution date Bw jw pU gnBU
ex-dividend
w jw kM
ex-dividend share
jw kM w
ex-claims

ex-drawing

excess return

432

ex-drawing

S{AjoM e kM
ex-factory
BinB nj dU BM
ex-interest, interest free
oM kM
ex-legal
e onBA kB
o AnA
ex-new
kk] Bw koi e kB
ex-pit transaction
tnM pA ZnBi B
ex-post accounts
LwB BJBve
ex-quay
wA nj dU ,nkM nj dU
ex-repayment
oM kM SiAjoQpBM
ex-right, ex-scrip, ex-coupon,
ex-capitalization (ex-cap), ex-bonus

AnA M Mo B ,kU e kM

nAjBM
/knAj U k{o M nMq
(Bw) BTA e kM
ex-rights

except opinion

except-for opinion, except opinion

(o{ kM) nAjBXTwA o

,jAoA ,AiA ,BXTwA
exception
BXTwA M ,woMBve xnAq nj  nB{A
exception letter, letter of protest

B AoTA
exceptional cash flows

BXTwA k BBo]
BXTwA BjAkn
exceptional events
exceptional expense
BXTwA q
exceptional income
BXTwA kCnj
exceptional items, unusual items

ex-rights date

exceptions rate

koi kU e pA jBTwA S BA gnBU

nBLA nj dU
ex-warehouse
nBLA pA B dU
ex-warehouse
nBLA M dU q kM

exceptions report

ex-store

ex-warrants

oz o

excess
excess capacity

BXTwA A
BXTwA Ko

BXTwA jnA xnAq
jApB ,q ,B
A
B
A So

excess cover treaty

oTzM RBB
AM y{Q jAjnAo

Bw koi nBTiA oM kM
o AnA

BinB pA B dU
ex-works

excess deductions account (EDA)

exact interest, real interest

excess equity (margin)

(A) e oM

excess liquidity

jApB RAnv JBve

Bow jApB
(kAp) B
A k

exaggerated value

excess loss cover

jo nBA A pA yM xpnA

examination
jo BdTA ,wnoM
examination of accounts BMBve M kwn

nAk pA yM  Bp pA Sv C jk\ M

SwA L k{M

examination of accounts by auditor

excess materials requisitions

(nAk pA yM ) B
A jA SwAinj

woMBve wU BMBve M kwn

examination of goods B MBpnA wnA

excess of income over expense,

examination standards

q oM kCnj jApB
jApB }iB{
excess present value index
B
A  xpnA }iB{ , xpnA
SB
A ,B
A S
excess price
excess profits tax
B
A jw oM RBB
excess reserves
(kAp) B
A oBil
excess return oi (L) xAjBQ ,B
A jpBM

wnoM BjnAkBTwA
kwn ,oUBj wnoM
examine
examiner, investigator, inspector
tnpBM
examining and evaluating information
excapable cost

RBA MBpnA wnoM

me MB q

marginal balance

excess shares

excisable

433

excess shares

kAp Bw
excess stock
j] B
A
excess tax payable
TiAjoQ B
A RBB
excess tax, surtax
B
A RBB
excess, extra, surplus, additional
B
A
exchage rate (pnA ovU fo) pnA jBL fo
exchangetnM ,kLU ,ovU ,
B ,jBL
exchange acquisition (distribution)

tnM nj Bw k
o
ov M pnA
exchange at a discount
exchange at a premium
o M pnA
exchange check U a ,MBT a

exchange gain (or loss)

B (UBo) jw ,jBL jw
kLU Bp ,ovU Bp
exchange of currency
pnA (ovU) kLU
exchange of goods
B jBL
exchange of shares
Bw jBL
exchange offer

B jBzQ
exchange privilege

B pBTA
exchange rate
ovU fo ,pnA fo
exchange loss

exchange rate at balance sheet date

BpAoU gnBU nj pnA ovU fo

exchange rate at transaction date

exchange control department (office)

pnA oM RnB nAjA

B gnBU nj pnA ovU fo

exchange rate equalization

exchange control regulations

pnA oM RnB RAno

pnA fo (pBwoMAoM) kU
exchange rate fluctuations

exchange control, performance checks

pnA jo jkd ,pnA oM oT

pnA j
exchange dealer
exchange declaration
pnA BnBA
exchange depreciation

Q keA M SLv nz Q xpnA yB

B o nz
exchange devaluation
exchange difference

pnA xpnA wn qU
ovU RBU

pnA fo RBBw
exchange rate risk

pnA fo oU pA {B vn
pnA fo Tvw
exchange rate, coversion rate ovU fo
exchange restrictions
pnA BTjkd
exchange risk
pnA vn ,ovU oi
exchange stabilization
pnA SLXU
exchange rate system

exchange stabilization fund

pnA SLXU k
tnM nj k B
 xpnA ,jBL xpnA

exchange trade

exchange earnings

pnA ovU pA Be kCnj

exchange equalization account

pnA oMAoM JBve

exchange equalization fund

exchange value

exchanger, currency exchanger foreign

exchanger, brocker

Ao

exchanges of dissimilar goods and

(pnA oMAoM) pnA fo kU k

exchange equalization provision

services

MBzo RBki BB jBL

exchanges of similar goods and services

pnA oMAoM oil

MBz RBki BB jBL

exchange exposure (foreign exchange

exchequer bills

exposure; currency exposure)

Aqi nAjBM (jBwA) AnA

(nAj Aqi) Aqi
exchequer, treasury
excisable
oRBB MB

nAk pA {B vn o nj To nAo

]nBi Q

excise duties, excise tax

excise duties, excise tax

excise duty

expand, broaden

434
executory cost

iAj B o~ oM RBB

Tvo RBB

excise tax

o~ oM RBB ,iAj AA RBB

UBB nF

Ao]A Bq

executory transactions (contracts)

AB oz (BjAjnAo) RB

AjBL xpnA
exehange value
exemplary damages
knAjpBM Ao]

exciseman

exempt

excluded income (tax), tax free income

jzhM ,(B) jzhM ,XTv

RBB pA B
exempt income
exempt organization RBB pA B BpBw
exempt security
SLY pA B
exempt supply
RBB pA B B
exempt transfer Bow BTA RBB pA B
exemption
SB ,UBB jzhM
exemption clause SB o{ ,SB jB
exemption for tax
RBB pA SB

excluded property

RBB pA B kCnj
nz ZnBi AnAj

excludeing value added VAT, excluding

vat

jqA xpnA oM RBB kM

BXTwA ,e Ao]A pA
exclusion for debt
K AoM AkA
exclusion

exclusion of subsidiaries from

consolidation

U So{ pA o BkeA me

BXTwA ,nB~dA
exclusive contract
nB~dA jAjnAo

exemption from payment of debt

exclusive dealing

exemptions from preparing

BXTwA xo koi ,BXTwA B

nB~dA BB
exclusive goods
exclusive ownership
nB~dA SB
exclusive right
nB~dA e
execute
xnBw Ao]A

consolidated financial statements

exclusive

execution of agreement, Performance of

agreement (contract)

jAjnAo Ao]A

execution, conduct, performance

executive board
executive director
executive program

jnCnj M ,Ao]A
(o\) B RF
Ao]A ok
oB\A BoM

executive share option scheme

BnB M koi kU e oM AnA bo

executive summary

Tok i ,k i ,ka

(Ao]A)  Aok
executives
executor
T
executory contract
Ao]A jAjnAo

exemption period

j SiAjoQ pA SAoM
SB nj

U B BRn U pA B
nBTiA BA jke
exercise limit
exercise notice
nBTiA BA nBiA
exercise price (strike price) B S
exhausting resources
k{ o~ MB
eximbank
BoC RAjnA RAnjB BM
existance of asset
AnAj j]
existence
j] (woMBve)
existing facilities
j] RvU
existing use value
nApBM xpnA
exit interview
B o jBLU
(UB woMBve nj nBLeB BM)
exit value

AnAj dU MB xpnA }Bi

exorbitant expense

({o ) jBA q
jBo UBB oPw
exotic shelter
expand, broaden jAj xoTv ,jo joTv

expandable packing

expenditures forecast

435

expandable packing
expanded testing

o~nBL kMTvM
joTv BpC

expected return vector

nBTA jn jpBM nAjoM
nBTA jn xo
expected standard
nBTA jn jnAkBTwA
expected value (EV)
nBTA jn xpnA
expected sale(s)

expansion investment

AwU nAmBow
expatriates

(]nBi BnB ) ZnBi LU BnB

expected value (mean)

expectation of profits beyond normal

nBT ke pA yM jw nBTA ,ow
RAnBTA (B{) B
expected activity level
nBTA jn \e
nBTA jn SB cw ,SB
expectations gap

(B) pU nBTA jn xpnA
expected value of perfect information
(EVPI)

B RBA nBTA jn xpnA
expected variance
nBTA jn AodA
expected yield-to-maturity

expected actual capacity

expected capacity

nBTA jn A So
nBTA jn So

kwnow gnBU BU nBTA jn jpBM

expeected life of asset

AnAj nBTA jn o
jo Zoi
joo~ ,o~ MB

expected cash flow nBTA jn k j] xjo

expend

expected deviation rate

expendable

nBTA jn AodA Ko

nBTA jn Bi
expected error
expected exit value ,TBpBM }Bi xpnA
AnAj  xo S

expendable funds

expected future cost

] pA yhM C ,k{o~ nBLTA

AoM  k{BM ]nBh BM oMAoM  TB}~hU
/SwA kwn o~ M WdM jn jAkn

nBTA jn UC k{BU BM
expected inflation rate of interest

expended

o~U MB ] Tv JBve

k{ Zoi

expended appropriation (fund)

nU jn fo
expected life
AnAj k o
expected misstatement nBTA jn odU

expenditure

expected monetary value

expenditure applicable to prior years

nBTA jn Q xpnA
expected monetary value (EMV)

nBTA jn Q xpnA
expected opportunity loss (EOL)

Tn Swj pA So nBTA jn Bp

nBTA jn kU
expected output
expected rate of occurrence

Ko
,jAkn .  nBTA jn Ko

nBTA jn jAkn
expected rate of return

nB] Bq ,k{BU BM ,ZnBh ,q

q nAkMBve

expenditure accounting

UAw RAnBLTA d pA q
ZnBh ]jM
expenditure control
q oT
expenditure curve, cost curve q d
expenditure equation
q jB
expenditure budget

expenditure on repairs or maintenance

nAk B oU ZnBh
q fo

expenditure rate, cost rate

expenditure variance (overhead

expenditure variance)

nBTAjn jpBM fo

expenditures forecast

nBMow q AodA
ZnBh MyQ

expenditures, costs, disbursments,

export of goods

436

expenditures, costs, disbursments,

expiry

expenses, spendings, charges

expiry date

ABow Bq ,ZnBh
expense

(k)nB] q ,k{ q

expense (cost) control, expenditure

control

q oT

expense (expenditure) account charges

account

Zoi JBve
Zoi JBve ,q JBve
analysis sheet
q\U BUnB
BinB nBMow Bq dU
nB] ]jM
budget
centre, cost center
q qo
control
Bq oT

expense account
expense
expense
expense
expense

k ,kwnow BA
kwnow ,BA gnBU

expiry date of the credit nBLTA BA gnBU

expiry date of the letter of guarantee

BTB
Rk BA gnBU

d
U kM
explicit contracts
co BjAjnAo
explicit costs
nB{C Bq
explicit, clear
co ,{n
explicitly
HTeAo Hdo ,co Rn~M
exponential equations
B jB
exponential smoothing ,B pBwnA
Bp Bnj pBw
explanatory paragraph

exponentially weighted moving average

expense distribution

q vU ,q }~hU

odT
p B

export allocation or quota

expense efficiency audit

q CnB woMBve
q hU
expense estimate
expense heading
q ~ow
expense ledger, cost ledger
q oTj

export bill

export bill discounted

k{qU UAnjB RAoM

export bill exchanged

expense materials, material used,

consumables

RAnjB }~hU B w
UAnjB RAoM

k{ ovU ZnBi (UAnjB) RAoM

UAnjB qB]

o~ jA
expense ratio
q SLv
expense recognition
q SiB{
experience rating
fo U
expert accountant (oLi) }~hT nAkMBve
expert auditor
(}~hT) oLi toMBve
expert reliance tB{nB ~~hU o oM BUA
expertise
odLU ,}~hU
expiration
UBi ,BA
expiration of period
Rk B~A
expire worthless
xpnAM BoM
expired T{m k ,k{ kwnow ,

export bounty

expired agreement, agreement expired

export

k{  jAjnAo
expired cost, sunk cost Tn Swj pA q
expired utility
T{BLA TwA , TwA

export

export credit insurance

RAnjB RAnBLTA M
UAnjB nBLTA

export credit, buyer credit

export credits guarantee department

(ECGD)

RAnjB U
UAnjB BnBA

export declaration

export documentary credits

UAnjB jBwA RAnBLTA

export duties and taxes
export

export
export

(nk) ]oi nA e

(UAnjB) ]oi B
goods
incentives
UAnjB BzU
licence RAnjB pA] ,nk AoQ
of capital
Bow nk
of goods
B nk

export packer

export packer

extended trial balance

UAnjB B kMTvM vw
UAnjB w
export rate
UAnjB fo

extended value chain

export regulation office

extendible bond issue

export quota

RAnjB RAno nAjA

UAnjB BTjkd

export restraints

yBpC pAoU
joTv zBpC pAoU ,k{ jAj vM
xpnA TBxoTv o\p

kkU MB
o n

RAnBLTA kkU
extension of credits

export subsidies

extent of information dissemination

UAnjB BAnB ,UAnjB BkvMw

RAnjB oM RBB
export tax

RBA pU Aj ,RBA nBzTA \e

pC pAkA
extent of testing
extent of tests
woMBve Aj
extermal costs
oM Bq

export-import (exim) bank

external financial reporting

437

RAjnA RAnjB BM
export-import bank RAjnA ,RAnjB BM
exporter
(UAnjB B ) knjB
exports, exportation
RAnjB
exposure
vn Aq

]nBi nB~
external audit fee

]nBi woMBve eqAe

Tv woMBve

external auditing

exposure draft

jBzQ T ,B uyQ
exprected annual capacity

external auditor = public accountant =

certified public accountant

Bw nBTA jn So
jo k FU ,jo BM

express

external applications, external users

]nBi toMBve ,Tv toMBve

external auditors opinion

express liability, specific debt

|~h kM
SBA B j

express trust

Tv toMBve o nBA

external auditors report

Tv toMBve xnAq

external auditor, independent auditor

express warranty

s BkU ,co SB

expropriation
SB Kw ,njB~
extablishment
uwFU ,BM ,vw

external bill, foreign bill

extendable bonds

external debt

kkU MB
o AnA

kkU MB jBwA

extendable notes
extended audit scope
extended bond

joTv Aj BM woMBve
k{ kkU
o kw

Tv toMBve

external decision makers

BpBwoM Bko~U
]nBi kw
external events
]nBi BjAkn
external document
external evidence

extended term insurance

(k{ kkU Rk) k{ kkU M

extended trial balance

k{ U zBpC pAoU

BM RAoM
]nBi kM

external expansion

BpBw oM kA{
oM pA wU

external financial reporting

]nBi B o{nAq

external financial statements

extrapolation

438

external financial statements

extraordinary cash flow

(BpBw oM) ]nBi B BUn

external financing, self financing

LoTo k BBo]
extraordinary depreciation

]nBi B FU

yBwo pA {B TwA

external investment

extraordinary events

(nB d So{) pA ZnBi nAmBow

external loan (]nBi MB pA) ]nBi A
external reconstruction
oM pBwpBM

LoTo BjAkn
LoTo q
extraordinary expense

external reports

jBA jw ,LoTo (UBo) jw

(]nBi) BpBw oM B{nAq

BRno

external requirements
BpBwoM RBAqA ,BpBwoM
Tv wnoM
external review
external sources
]nBi MB
external standards
]nBi BjnAkBTwA
external to the organization BpBwoM
external transaction

BpBw pA ZnBi jAoA BM B

external users (of financial statement)

BpBw oM B ]nBi Bk jBTwA

oM nBLTA
external validity
external variable
]nBi oT
external-internal evidence
externalities

extraordinary gain

BpBw nj oM kA{
ApoM

externded audit scope

woMBve ~U Aj
extinguishment of debt, early kM vU
extra charges
B
A Bq
extra cost
B
A q
extra dividend

(B
A) jBA Bw jw
extra ordinary depreciation

LoTo TwA
extra ordinary loss

(BXTwA) LoTo no

B
A xAjBQ
extra premium
extractive industries
]AohTwA B

extraordinary general meeting (EGM)

jBA \
extraordinary items, unusual items

(LoTo) jBo A
extraordinary performance

jBA jo
,LoTo RAoU
extraordinary repairs
U qTv B  wBwA RAoU
/j{ AnAj jo qB] B A RB
jBA RBB
extraordinary tax
extrapolation

\ A pA U AoM KwBU TvM

ff
fabrication

TiBw B ,SiBw

face amount (or value)

wA L ,wA xpnA
face value of bond

o AnA wA xpnA

factorage, brokerage, commission

nBAe ,Ae
vBw ,SB
factoring
xnB  Avw M RBLB Tio
/SwA RBLB

face value, naminal value

factoring accounts receivable

(oB) wA xpnA
nnjn oT
face-to face control

jo nAm A ,TBnj BMBve xo

facilities and equipment

factors of production

RAq\U RBBA
facilities and limitations

BSjkd RvU
nBLTA ,RAq\U Bw
facility
facility fee
eqAe ,jqnB
factitious statement TiBw JBvdUn
factitious, artificial, forged
TiBw
factor
,Ko
,B ,nAqnB
RBLB nAkoi So{ B BpBw
j koi
factor (to)
factor analysis
factor beta
factor cost

BB dU q\U
B BTM Ko

B q

K k RBvw M TBnj BMBve

factory

factory burden, factory overhead cost

BinB SMBY Bq ,BinB nBMow q

BinB oTj BnB

factory clerical staff

factory cost (expense), manufacturing

cost

kU q ,BinB q
factory cost of goods
B ABinB BM
(MBnApBM nAjA Bq kM)
factory cost per unit

keA o BinB BM
factory cost summary BinB q i
factory costs (factory expenses)

kU Bq
factory departmentalization

factor loading

A Ko
U BwB{
kU A
factor of production
factor risk
B vn
factor risk premium
B vn o

kU A
nB\U q Ao ,BinB

factory expense

oAj M BinB U
BinB q

factory expense headings

BinB Bq ~ow
BinB o{BL
factory foreman

factory general expense (cost)

farther out

440

factory general expense (cost)

fair value (mark-to-market) method

BinB q
factory indirect cost

BinB Tvo q
factory machinery depreciation
factory order

(nApBM xpnA BM kU) nBT xpnA xn

fair value of leased property

BinB RC{B TwA

BinB xnBw

fair wear and tear

nBT TwA ,L yBwo

fair-trade price

factory overhead (indirect

manufacturing cost)

nB]A jn AnAj B~ xpnA

jB S BM BjA
fair value pooling

kU nBMow

()B~ nB\U S

fair-value accounting

factory overhead absorption rate

BinB nBMow Jm] fo

,BinB o~ jA
(Tvo jA) BinB RBq

nBT xpnA nAkMBve

B~
,AnA SM ,B~
(JBve) L SMB

fairly

factory supplies

fairness

facultative endorsement

fairness audit report, clean audit report

fading
fail (to)
fail position
fail-back pay

nBTiA vo
k{ d
jo SA ,jo qU
kz dU AnA
nB U Bp jq

failure

Sv{ ,U k ,BwnB ,AUB ,n~

failure in payment

SiAjoQ BAU k ,
nB nApBM ,BzB
fair
fair (price- value)
jB S
fair average quality (FAQ)

woMBve ozo xnAq

S w
fall in price, price drop
false accounting
pBwJBve
false balance sheet
JlB BpAoU
false document
JlB kw
false inventory

(JlB ) SwnjB nAjoMRn

(Bo) JlB jBwA
false papers
false representation

nj nBA B AnA

false statement (M) JlB JBvdUn
falsify, distortion
odU

jnAkBTwA ke nj u] SMo
oz SMBn
fair competition

family allowance

fair market price (value)

family partnership

fair
fair
fair
fair
fair
fair

nApBM jB S ,nApBM B~ xpnA

presentation
(B~) J AnA
profit
jB jw
rate
jB fo
rate of return
jpBM jB fo
return
jB jpBM
trade price
nB\U oz S

fair value

nBT S ,jB S M ~d pn xpnA

FU e ,jABi q 
jABi BU So{
family supplement, benefits for family,
family allowance, dependents allowance

kB 
fanout JBve ka B j M JBve q\U
fare (rent-hire) expense
Ao q
farm out
Sv nAmA
farther in
oUjp BA gnBU
farther out
oUoj BA gnBU

FAS price

FAS price

 w dU S

fas, free along side

EkL nkM BU e q M S
(k) pn MB BB
fashion goods
fashionable goods
AkT B
fastest estimated budget

jnCoM oiC L ]jM

Bd pA RAoM S{ow ,S

fate
C B L
fate of collections RBLB S

fate of goods
B S

fault
o~U
faulty
J
favorable direct labor variance

Tv jqTwj kBv AodA

favorable material price variance

fictitious account

441

jA fo kBv AodA
favorable material usage variance
favorable opinion

jA o~ kBv AodA

A o

favorable overhead variance

feasibility study

wnoM ,RBBA wnoM

\wBA B ,RAnk
omQ]U ,jM ,Ao]A MB
feasible
feasible cost
k{ q
feasible solution

(nk) ] eAn ,JA]

BBM M oM fo
federal fund rate
federal reserve bank
BoC qo BM
federation of manufacturers
fee charged
fee for service
fee schedule listing
fee, wage

BkkU jBdUA
k{SBnj q
eqAe SiAjoQ
eqAe Sv
eqAe ,Ro]A

feedback

(RBA) JBUpBM ,([BT) nipBM ,jnipBM

jnipBM xpnA
feeder vessel
BwnSiw Tz
feedback value

fees received on issues of shares

Bw nk SMBM TBnj eqAe

fees received on transfers of shares

nBMow kBv AodA

(Bw) BTA SMBM TBnj eqAe

pnA omQBA fo

favorable price variance

felexible exchange rate

S kBv AodA
favorable rate variance fo kBv AodA

fellow of chartered institute

of management accountants (FCLMA)

favorable trade balance

nB\U kBv pA
favorable usage variance

o~ kBv AodA

favorable variance

Sok AnAkMBve \A TwQ 

fellow of the chartered association
of certified accountants (FCCA)

(joUnBa) wn AnAkMBve \A TwQ 

fellow of the institute of credit

kBv (AodA) RoB

management (FICM)

favorable volume variance

\e kBv AodA

BTvA nj RAnBLTA Sok vw 

fellow subsidiary company

favorable wage efficiency variance

jqTwj CnB kBv AodA

favorable wage rate
feasibility

jqTwj fo kBv AodA

jM ,omQBA

fiat

 o So{
nTwj ,Bo ,e

FIATA combined transport B/L

fictitious account

<BUB> LoU e BnBM

(A) TiBw JBve

fictitious asset

final settlement

442

fictitious asset

AnAj
fictitious cash (A) k j]
fictitious credit
jBTwA MB o nBLTA
fictitious employee (TiBw) n knB
fictitious liability
(TiBw) A kM
fictitious profit
A jw
fictitious transaction
] RB

figure(s)

fictitious voucher

final accounts with directors report

(]) TiBw Bpn kw

fictitious worker on payroll

jqTwj Sv nj n onB
,tTiA MB nj SB

U SBnj ,BnB nBTwnj U M
BnB pA
jpj M ,Sow M
fidelity insurance
fiduciary
joPw ,SBA ,kT ,A ,
fidelity bond

fiduciary advance payment

fiduciary asset

BA SiAjoQyQ
TBA AnAj

fiduciary bond

TAo{
o ,nBLTA jAjnAo ,TAo{ SB

fiduciary currency (tBwA) nBLTA Q

file integrity
file maintenance

B S{Ak ,koQ Bwn pn M

B JBve , JBve
final account
final accounts with audit report

woMBve xnAq BM B BJBve

Aok xnAq BM B BJBve
B RBeA
final adjustments
final analysis
B dU q\U
final approval
B K~U
final approval of the budget

]jM B K~U
B woMBve
final audit
final audit report
woMBve B xnAq
final balance
B kB
final balance sheet
B BpAoU
final budget
B ]jM
final certificate
, A
 dU ,(u\Un) A
final certificate of completion

fiduciary funds, trust fund

fiduciary loan

BA ] Tv JBve
(SB
kM) nBLTA A

field allowance

final consumer
final destination

final expense

field work

final handover

ZnBi nj toMBve nB ,kwn RB Ao]A

woMBve vw pA
Ao]A BjnAkBTwA
field work standards
(kwn) woMBve RB

final installment

MBq nj jnA A pA njB A xn

Aeo

B vU jw
B q
 jAj dU
TiAjoQ v oiC

final pay scheme

(TvzpBM nj) e oiC BL

final payment B SiAjoQ , SiAjoQ
final price
B S
final product
B ~d .B B
final sales volume variance

fifty-one percent subsidiary

knj B\Q o So{

nB BUA  A
B ko~
B k~

final dividend = year-end dividend

(eB) qo pA ZnBi jBA

field experiments Ak (RBB) RBMo\U

FIFO method (of process costing)

(BnA ] nj) n
koQ SBA

final settlement

B xo \e AodA
B ~U ,BnA jAjnAo

final statement

final statement

financial index

443
 S
Rn

financial appraisal

B MBpnA
B woMBve
B nBTiA KeB
B oUBj

final take-over (acceptance)

financial audit

 dU , S
Rn
B ,jo B ( nAkU) FU
finance
finance company
B FU So{
finance department, treasnry
nAjAqi

financial authority

finance lease

financial budget

ABow nB]A ,B FU BM nB]A

B ok
finance responsibility
B Sv

financial capability

finance manager

financial books

financial break-even point

financial claim

financial compliance audit

finance, financial resources, funds

resources

B MB

B ow M ow 
B ]jM
B AU
B BjA
SBn B woMBve
B (iAj) BoT
B AodM

financial controls

financial (capital) lease

financial crisis

(ABow) B nB]A
B nAkMBve
financial accountant
financial accounting
B nAkMBve

financial data processing

B RBA xpAjoQ
financial decision making

financial accounting and reporting

B o{nAq nAkMBve
financial accounting concepts

B nAkMBve B
financial accounting data

B o~U
B Apn B

financial diary

financial difficulties, pecuniary

dificutties

B Rz

financial directors report

B nAkMBve RBA \
financial accounting foundation (FAF)

B nAkMBve jBM

B ok xnAq
B BzoQ
B kw

financial distress
financial document

financial accounting standards

financial expenses, finance expense

advisory council (FASAC)

(cost)

B nAkMBve BjnAkBTwA Unz An{

financial accounting standards board
(FASB)

B q
B RvU

financial facilities
financial facilities expense

B nAkMBve BjnAkBTwA S

financial accounting standards board

B nAkMBve BjnAkBTwA RF

B RvU q
B omQBA

financial flexibility

financial forecast, financial projections

financial accounting system

financial activity
financial advisor
financial affairs
financial analysis
financial analyst

B nAkMBve Tvw
B SB
B nBz
B nA
B dU q\U
B odU

B MyQ
financial found accounting
financial history

B MB nAkMBve
B `hnBU ,B zQ

financial implications

B (RBLU) BkBQ ,B BMBUpBM

B }iB{

financial index

financial information

financial systems

444

financial information

B RBA
financial institution B jB ,B vw

financial records

financial instrument

financial report

B nAjBM n ,B nAqMA
B wA
financial intermediary
financial lease
B nB]A
financial ledger
B oTj

financial reporting

financial regulation

financial reporting council (FRC)

B o{nAq An{
financial reporting standard (FRS)

financial ledger control account

(q oUBj nj) B oTj oT JBve

B oA
financial leverage
financial leverage index

A kjw }iB{ ,\wA }iB{

financial leverage multiplier

B oA Ko

financial liability (obligation)

B kM ,B kU
B k
financial management
B Sok
financial liquidity

financial manager, controller

B nA ok
B KoU

financial mixture

financial operation, transaction

B (jo) RB
B jo
financial performance
financial period, fiscal period
B nj
financial plan
B BoM
financial planning
B qnBoM
financial policy
financial position (condition)

B S

financial ratio

smaller entities (FRSSE)

BkeA AoM B o{nAq jnAkBTwA

a nB\U
B MB
financial resources
financial reward
B o]A
financial risk
B oi
financial sales records

xo B nAk
B Awn
financial scandal
financial services
B RBki
financial societies
B Bd
financial source, resource
B L
financial statement
B JBvdUn
financial statement assertions

B BUn (nj Znk) BBjA

financial statement audit

B BRn woMBve
financial statement cycles
financial statement disclosure checklist

B BUn nj BzA jnA Swo

financial position of borrower

financial projection

B o{nAq BjnAkBTwA
financial reporting standard for

B BUn M Mo Bioa

B z i ,B (n ,SwBw)

financial problem

B BSLY .koQ
B RAno
B xnAq
B o{nAq

ko A B

B z
B }Bi MyQ
B SLv

financial statements (reports,

information)
financial status
financial strength
financial structure
financial success
financial support

financial ratio analysis

B BTLv dU

financial systems

B RB{nAq
B

B Rnk
B (M) nBTiBw
B S
B SBe
B BTvw

financial transaction

financial transaction
financial unit
financial weakness
financial wealth

first cost

445
finished goods ready for sale

B (RB) jAkn
B (keA) BTwj
B 

B BRoY

xo jBC k{ TiBw B

finished goods stock (finished goods
inventory)

finished goods stock account

financial wellbeing, financial health

k{ TiBw B j] JBve

B Bn ,B Sw
(nAkMBve Bw) B Bw
financial year
financing
B MB FU
financing activity
B FU SB
financing affairs
B FU nA
financing agent
B (nAqnB ) B
financing agreement
B FU jAjnAo

finished goods stock insurance

financing and investment decisions

k{ U B ,k{ TiBw B
k{ TiBw ~d
finished product
fire insurance
pwyUC M
fire loss
pwyUC pA {B Bp
fire policy
pwyUC BM
firm
nB\U keA ,So{
firm name
BhUnB\U wA
firm offer
(nATwA) nCAqA jBzQ
firm order
 xnBw
firm policy BpBw SwBw ,BpBw zi

nAmBow B FU RB~U
financing and obligation

k{ TiBw B j]

(kM) kU B FU
B FU q
financing cost
financing cycle
B FU ioa
financing decision
B FU ~U
financing internal control

B iAj oT
financing lease

nB]A n o pA B FU
financing strategy
B FU sUAoTwA
finder
j ,wA
finder fee
j e ,v
finding
TB

k{nBLA B M
finished goods stocks budget

k{ TiBw B ]jM
finished goods store

k{ TiBw B j] nBLA
finished goods, completed gooods

firm purchase commitment

firm size
firms capital structure

findings write-up sheet

woMBve k RB oMnB
fine bank bill
oLT BM RAoM
fine bill
, ]nj BA AnAj RAoM
pBT RAoM
fo oT ,(B) pBT fo
fine rate
fine, penalty
UBB o] ,o]
finish stock (good)

k{ TiBw B j]

finished (goods-stock) warehouse

k{ TiBw B nBLA

koi  kU
 S
So{ pAkA

firm quote

firms earnings
firm, enterprise
first (initial) audit
first board

So{ Bow nBTiBw

So{ RAkB
BM
Tvh woMBve
UC dU gnBU

first class creditors

(SA AnAj) A ]nj AnBBTvM

]nj jBwA
first class papers
first collateral (security)
A Y
first cost A k{BU BM ,q 

first half of the financial year

first half of the financial year

B Bw A
A Swj Mo\U

first hand experience

fixed overhead absorption rate

446

fixed asset register

fixed asset reserve

fixed asset turnover ratio

first in, first out (FIFO)

jnA A pA njB A
first in, first out (FIFO)

jnA A pA njB A
k
o kw
A Swj n

first line bond

first mortgage

first mortgage debenture

SMBY AnAj (SLY) oTj

SMBY AnAj TikA
SMBY AnAj xjo SLv
SMBY BAnAj

fixed assets

fixed assets master file

SMBY BAnAj A koQ

SMBY AnAj xjo
fixed assets turnover
fixed assets turnover ratio

first order goods

SMBY AnAj xjo SLv

SMBY xAjBQ bo
fixed bonus system
fixed budget, static budget
SMBY ]jM

first preferred stock

fixed capital expenditure

A SA BM pBT Bw
A S
first price, orginal price
first quater
A ~ A B w
first rate
( ]nj) B
first shift
A nB SM
first year operation
Bw A jo
fiscal control
B oT
fiscal discount rate
B qU fo
fiscal entity
B keA ,B S~h{
fiscal period
B nj

SMBY ABow q
SMBY ABow B
fixed capital goods
fixed cost
k{ BU BM SMBY A
fixed cost (fixed expense)
SMBY q

fiscal policy, financial policy

fixed debt (liability)

Svh SA BM n
o AnA

Ajn B

(Q) B SwBw
B xqA
fiscal year
B Bw
fix
S SLXU U
fixed
() SMBY
fixed amount, constant amount SMBY L
fixed annuity
SMBY oTv
fixed asset
SMBY AnAj
fiscal stimulation

fixed asset at cost

fixed cost allocation

SMBY q (}~hU) vU
SMBY q jB
fixed cost per period
nj o SMBY q
fixed cost per unit
keA o SMBY q
fixed credit
SMBY nBLTA
fixed cost equation

fixed deposit

(RkpAnj) SMBY kM
U joPw ,SMBY joPw

fixed exchange rate

pnA k{oT fo ,pnA SMBY Bio

SMBY kCnj

fixed income

fixed liability = long-term liability

(RkkM) SMBY kM
SMBY oM BM A

fixed loan, fixed rate loan

fixed manufacturing cost

k{ BU S M SMBY AnAj
fixed asset coverage

fixed obligation

SMBY AnAj d pA A FU SLv

fixed asset depreciation

SMBY AnAj TwA

fixed overhead

SiBw SMBY q
SMBY kU
SMBY nBMow

fixed overhead absorption rate

SMBY nBMow Jm] fo

fixed overhead budget variance

fixed overhead budget variance

SMBY nBMow ]jM AodA

fixed overhead capacity variance

SMBY nBMow So AodA

fixed overhead cost, fixed cost

flow capital

447
flexible price
flexible rate
flexitime
flier
float

SMBY nBMow q
fixed overhead standard

float time

SMBY nBMow jnAkBTwA

fixed overhead total variance

SMBY nBMow  AodA

floater
floating

floating (debt-liability)

fixed price construction contract

BTiBw  jAjnAo

omQBA S
omQBA fo
omQBA nB BoM
pBMTw ,Tw oB
, Bo] nj Ba
toTwj nj B MB
pAkAAn Bp
Y AnA
nB{ ,oT
(Bo] nj) nB{ kM

floating (flexible) exchange rate

fixed price contract

oT pnA fo

 BT tBwA oM jAjnAo , jAjnAo

S Ake
fixed selling price
xo SMBY S
fixed term
Bp nj
fixed term deposit
nAjRk SMBY joPw

floating asset = current asset

fixed resale price

fixed-assets turnover
fixed-sum credit
fixture

SMBY BAnAj xjo

SMBY w AnAj nBLTA
RBM~

fixtures and fittings

BTiBw RB RBM~

o aoQ BM Tz
flash report n xnAq ,eA xnAq
flat bond, ex-bond
oM kM
o kw
flat market
k An nApBM
flat price
(S ) SiA S
flag of convenience

floating bond

floating capital, working capital,

circulating capital

xjo nj Bow
floating charge
nB{ Y ,oT q
floating credit nB] nBLTA ,Bo] nj nBLTA
floating debt (RkBU ) nB] BkM
floating debt
oT kM
floating exchange rate
oT pnA fo
floating policy
oT BM
floating prices
BT (SLXU) U
floating rate odT
fo ,(jw) nB{ fo

floating rate loan

nB{ fo BM A
floating-rate certificate of deposit

oT oM fo BM joPw
oT oM fo BM A
floats (BU kwnow) Bo] nj jBwA
floor price
 S
floor value
BQ xpnA

flexibility and liquidity

floating-rate loan

k omQBA
S omQBA
flexibility of price
flexibility of rates
Bfo omQBA
flexible
(omQoU) BA MB

flotation

flexible (floating) exchange rate

flexible budget

pnA oT fo
BA MB ]jM

flexible manufacturing system (FMS)

kU omQBA Tvw

nB] AnAj
RkBU
o kw

,jo M nBM Tvh AoM ,So{ Bw
o

vomQ AoM jo pA Rj
Tz nj jni JC B
flotsam
flow
Bo] ,xjo ,(TB) T{Aj Bo]
flow capital
nB] Bow

flow chart

foreign currency exchange

448

flow chart

foot(ing)

nB Bo] oj ,nB xjo nAj

BAn i
flow of funds, fund flow
] xjo
flow of goods (~d) B xjo Bo]
flow of money
Q xjo
flow of payments
BTiAjoQ xjo
flow of receipts
BTBnj xjo
flow report
S
nj RAoU xnAq
flow statement
,BJBve Bo] Rn

RAoU ,nB~ TBnj ] Rn
B

foot-notes to the balance sheet

flow-of-funds analysis

forbearance

] Bo] dU q\U
oAo xn
flow-through method
flowchart ,nB Bo] oj ,nB xjo nAj
RB xjo nAj
S oU ,Bw
fluctuation
fluctuation limits
S oU pB\ ke
fluctuations
RBBw
fluid asset
k{k AnAj
FOB airport
Bjo J
FOB destination
k~ J

force majeure

FOB price

forecasting prediction

flow lines

(kU d) EkL nj dU o{ M B S

B xo BL oM nAmS
EkL nj dU k BM
EkL J
FOB shipping point (origin)
focal date, on due date
Rk tEn
FOB pricing

folio column of the account

JBve  Tw
, Tw
(jBwA oUBj nj) d  nB{
oQ
follow-up
follow-up file
wnoM SdU koQ
follow-up reviews
oQ BwnoM
following the crowd
B pA SLU
food subsidy
nBMnAi 
folio reference

j ]

BpAoU op BT{AjjB
j jp ]
footing
footing test
A ] pC
footing up (JBve) j B Tw ]
footnote
SwQ BS{AjjB
for account of
(JBveM) o pA
for payment of
ApA nj
for the year ending (ended)

///M T B Bw AoM
BTA BBpBw
nAjji

for-profit organizations

nrB tn ,nAo
A S
,o B

(nAo
A) nBL]A A
forced loan
forced sale
nBL]A xo
forced saving
nBL]A pAkAuQ
forced-sale value
AqA xo S
forecast data
k{ MyQ RBA
forecast of income
kCnj MyQ
forecast, foresight, provision,
anticipation, anticipatory breach,

MyQ
n jo L
.U
foreclosed assets k{L
,U BAnAj
foreclosure
AA L
,AA U
foreign bill
]nBi RAoM ,pnA RAoM
foreign bill of exchange
]nBi RAoM
foreign branch (nz pA ZnBi) ]nBi L{
foreign corporation
]nBi So{
foreclose

foreign currency

BM nz Q keA ,]nBi pnA

foreign currency conversion

]nBi Q kLU
foreign currency exchange

pnA kLU ,pnA A ovU

foreign currency exchange loss

foreign currency exchange loss

pnA ovU pA Be Bp
pnA A

foreign currency loan

foreign currency reserves

]nBi Q oBil

foreign currency securities pnA nAjBM AnA

foreign currency translation

pnA kLU
]nBi nB\U keA
pnA kLU

foreign entity
foreign exchange

forward contract

449

foreign exchange control

]nBi BpnA oT

ATzQ pnA
foreign exchange cover
foreign exchange difference

]nBi pnA kLU TiA

foreman, supervisor, steward

o{BL
forensic accounting
M Mo nAkMBve
(BjAj Bv) BjAj nA
BjAj jnA woMBve
forensic audit
forensic auditors
BjAj nA BwoMBve
foreseeable loss
MyQ MB Bp
foreseen user
k{ MyQ k jBTwA
foresseeable users

MyQ MB Bk jBTwA

SAo ,ABU ,o]
forfeit, penalty
forfeiture
xpnA qU ,o] ,no

forfeiture clause
no
o{
forfortures receipt

foreign exchange rate, rate of exchange

pnA oMAoM fo ,pnA ovU fo

foreign exchange regulations

pnA ovU RAno

foreign exchange reserves / external
reserves

pnA oBil
pnA ovU oi
foreign exchange rules
pnA ovU A
foreign exchanges
pnA RjBL
foreign investor
]nBi nAmBow
foreign exchange risk

foreign market, exchange market

foreign monetary items
foreign nationals
foreign operations

]nBi pnA nApBM

]nBi Q A
]nBi BLUA

forge
forged check
forged paper

 e k~T kwn
jo ]
] a
] kw

forged, fabrication, counterfeit

(TiBw) ]
pBwkw
forgery
KU ,] ,pBwkw ,jBwA ]
forgery insurance
(kw) ] M
forgivable loan
yzhM MB A
form over substance ATd oM { Bd]n
formal
nk ,B ,n ,wn
formal acceptance
wn xomQ
forger, forger of document

formal delivery, formal acceptance

wn dU
wn S{AjjB
ATd {

]nBi (RjBL)RB

foreign payment order

(AoU LT ) pnA Ae

foreign port of unloading

j{ hU B\C nj B TvBM  ]nBi nkM

]nBi jpBM
foreign return
foreign stock
]nBi Bw
foreign trade
]nBi RnB\U
foreign trade financing

]nBi RnB\U B FU
Ao

foreign-exchange dealer

formal notice
format and content

forms (or levels) of market efficiency

Bow nApBM CnB (bw) Th B{

forthcoming year accounts
forward (future) rate

kC Bw BJBve
UC Bio

forward combination
forward contract

ji pA kM So{ BM BjA
w jAjnAo ,UC BQ

forward cover

free and open market

450

forward cover

pnA koiyQ

forward exchange contract

fractional share

w nBQ

fractional year depreciation

w pnA jBL ,pnA UC fo jAjnAo

pnA w nApBM
forward exchange market

fragmentation

forward financial statement

franchise fee

kC B BRn
forward integration

ji pA kM nB\U keA BM BjA

uU nj BM oM fo

forward interest rate

forward market, in foreign exchange

w nApBM ,pnA koiyQ nApBM

w S
forward purchase
w koi ,koiyQ
forward price

Bw pA zhM TwA
MBT B
qzAo e

franchise tax

(nB\U wA) qzAo eoM RBB

B pA jBTwA pB]A
franchise, deductible
nB~dA e nAmA ,nB\U
pBTA e
franchise, royalty, copyright
franco
B\ ,BAn ,dU ZnBh kM
franctional currency, coins, change
money, change fund, cach float

joi Q
KU ,nAjoL

fraud

forward rate

UC fo ,(nAjk) w pnA fo
forward selling, selling in advance

xoyQ
UC e

forward shipment
forward-liiking information

okC RBA
forward-rate agreement

kC A fo jAjnAo
k{ e ,k{ jBTwo yQ pA
forwarder, carrier
. e k~T
Be , e vw .ke
 e
forwarding
forwarding agency
 e kB
forwarding agent
 e kB
forwarding charges
BwnA Bq
forwarding country
kTwo nz
forwarded

fraud conveyance

AnBBTvM Ko k~ M AA BTA 

fraud identification, neutralization and
deterrence

B ,KU ozQ pBwXi ,BwB{

/kj B\A An nB A  SwA nAqAo
B nj L ukU
fraud in sales
fraud investigation
KU wnoM
fraud misappropriation of money

(jBTwAw) tTiA
fraud risk factors

KU vn B}iB{
fraudulent bankruptcy

(KUM) ozB Tv{n

LU jBwA
fraudulent trading
ozB RnB\U
fraudulent document

forwarding instructions, shipping

fraudulent, manipulation

instructions

founder, establisher, institutor,

KU BM ThC ,ozB pBw JBve

fraund risk assessment KU vn jnCoM

promoter

free air departure (FAD)

founders share

e RAnTwj
nAmBM ,uw
So{ Bvw Bw

four-column general journal

fractional reserve

TwnBa Bpn oTj

q] TikA

BQA iAj nj dU
free alongside ship (FAS)
free and open market

Tz nB nj dU
jApC nApBM

free box

free box

B\ k
jApC Bow

free capital
free carrier

ke M no d nj B dU
free carrier (...named place)

k e M no d nj B dU
(no d B///)
jApC k Bo]
free cash flow
free ceonomy
jApC jB~TA
free currency
,jApC Q
oj BpnA M ovU MB Q
onBM ZnBh
free in and out (FIO)
Tz k nB]A k oM hU
free list

free trade zone

nB\U jApC 
free trade, open trade
jApC RnB\U
freehold
k{BL Y n nj 
freehold share
BTiBw o Bz w
freight Bnj  e ,Ao ,e q
freight (expense-charge-cost) e q
freight all kinds
e q AA
freight allowance
e Ao oil
freight audit agency

B e wnpBM uArC
B (BwnA) e JBvdUn
freight bill
freight carriage
e q ,Ao ,oMnBM
freight charge, shipping expense

d ,e ZnBh

o e pA B BB Swo

free market economy

jApC nApBM jB~TA

free movement of capital

freight outward

451

Bow B\MB] jApC

BAn ,B\

free of charge

free of duty, duty free, free of charge

o e pA B
free of error and bias

ow Bi  o pA nB
kCnj oM RBB pA B
free of tax
RBB pA B ,RBB kM
free on board
(FOB) {o n dU
free on charge (FOC) B\ ,q kM
free of income tax

free on rail

freight collect

j{ SBnj k~ nj e q
e jqnB
freight contracting
e jAjnAo k
freight cost
e q
freight declaration
(o)nBM BnBA
freight commission

freight forward

j{ SiAjoQ k~ nj e q
freight forwarder, forwarding

e nAqnB , e wA
freight in (charge)
jnA e q
freight in expense
iAj M e q
freight in, carriage inward(s)

CAn nj dU ,oU nj B dU
free on rail road (FOR)
free on truck

nB A n B dU
B nj B dU

free overside

k~ nj Tz n dU ,Tz pA dU

jApC nkM
free port
free rate, open rate
wn fo ,jApC fo
free reserve
(vU MB) jApC TikA
free riding
nAmBow kM jw Kv
free security
jApC nAjBM AnA

k{ nAkoi B e q
iAj M e

freight in, transportation in

freight inward

dU q ,jn e Ao
freight manifest
freight
freight
freight
freight
freight

nBM SvB ,znBM Ao A

on shipments Rd e Ao
out
ZnBi M e
out charge
njB e q
out expense
ZnBi M e q
outward
]oi M e Ao

freight paid

fully-paid up share capital

452

freight paid

k{ SiAjoQ e q

fulfilment (of a contract) / performance

freight payable at destination carriage

(of a contract)

forward (=c...collect) / freight collect

full absorption costing

j{ SiAjoQ k~ nj e q
freight prepaid k{SiAjoQyQ e q
freight rate
nBM Ao fo

B Mm] Bq
B kU xn
full accrual method
full capacity
B yB\ ,B So
full capacity output B So ~d
full consolidation
B U

freight rebate

nBM Ao hU ,e q hU

e Ao RBB

freight tax

(jAjnAo) Ao]A

full container load (FCL)

freight, transport, shipping, carriage

oTBoQ So

oMnBM , e ,e
BTwj BjA
friendly overture
BTwj tBU
friendly takeover
BTwj KeB~U
fright
e Ao
fright charge
nBM Ao
fringe benefits
,BnB xAjBQ B jBA
LB] BAq

full costing method (full costs)

fringe payments, fringe benefits

full employment

{ BAq
To yQ Swj
front running
front-end fee
A jqnB
frontier
keow ,po
frontier customs
(keow) po o
frontier traffic
po kTw jAj
frozen account
k{jkv JBve
frozen asset
(jkv) M AnAj
frozen funds (o~ MBo) M nBLTA
frustration (jAjnAo) jni oM B jp oM
frustration of contract
jAjnAo gv

full equity method

friendly merge

B MBq xn
full coupon bond

nApBM oM fo BM
o AnA

full disclosure concept B BzA 
full disclosure principle
B BzA A
full disclosure, adequate disclosure

(B ) B BzA

B BT{A
B s xpnA xn
B So
k{ SiAjoQ  kM
B jBTA

full load
full paid debt
full reliance

full work related disability

nB pA {B  jBTAnB pA
full-cost data

q \ KveoM RBA
B kM
full-fledged liability
full-paid capital stock

w M  Bj owAow nj B Bw }iB{
j{ AnA B qBU
Tiw jA j]
fuel inventory

/k{BM k{ SiAjoQ C xpnA   Bw

full-paid shares
k{ SiAjoQ BU Bw
full-time directors
S BU Aok
full-time salary
S BU e
full-time work
S BU nB

ful cost pricing

fully diluted earning per share

q  tBwAoM nAmS
k{ SiAjoQ BU oM
ful-paid interest
fulfill
jnCoM ,TiBw jnCoM

(FDEPS)

FTA World Share Index

wo TB U jw

fully-paid up share capital

k{ SiAjoQ BU w Bow

function costing

function costing

funded

BpBw keA BL oM MBq

ATzQ nBLTA AnAj

nAjATzQ A

funded loan

functional basis split

funding decision

B tBwAoM nB vU

functional budget ,BpBw keA ]jM
oAj ]jM ,RB ]jM
UB ]jM
functional budgets
functional classification KveoM kML
 BL oM kML ,BpBw keA

funding excess

functional distribution of cost

funds collected for third parties

q A pU
functional expense classification
functional fixation

B Kve oM Bq
jo RBLY

BpBw BkeA KveoM Bq Rn

,k ,Bow ,Q ,] ,JBve
jo ]jM FU
Tv JBve
fund account
fund balance
Tv JBve kB B pAoU
fund equity
Tv JBve Bow
fund

funding loan
funds account
funds acquisition
funds application
funds asset

TvzpBM MB jApB
] FU A
RAnBLTA JBve
] ~dU
] o~
nBLTA M T AnAj

WBY |Bh{A o pA SMB M TBnj ]

] Bo] ,] xjo

funds flow

funds flow analysis

] Bo] dU ,q\U
RkkM BkM M k Bo] SLv
funds flow to total debt ratio

BkM  M k Bo] SLv

] jn xjo Bo]
funds inflow
funds obtained (received) collections

TBnj ]
funds provided by operations

fund trial balance

Tv JBve zBpC pAoU

Tv BMBve AA

fund types

B FU AoM o~U

funds flow to long-term debt ratio

functional statement

future service potential

453

fundamental accounting assumption

nAkMBve wBwA RB
o

fundamental accounting concepts

nAkMBve jBM B
fundamental accounting equation

nAkMBve wBwA jB

funds remitted

RB pA Be ]
BwnA ]

funds sources, source(s) of funds,

source of cash
funds statement
furniture and fixture
fusion
future benefits

] MB
] Bo] Rn
RBM~ YBYA
B AoT{A
UC B

fundamental accounting principles

future cash flows

nAkMBve wBwA A
SABM BLT{A
fundamental error

k ] UC BBo] ,UC k BBo]

UC o~
future consumption
future costs
UC Bq
future event
UC jAkn
future period
UC nj

fundamental error, substantive error

fundamentalism

wBwA BLT{A
AojBM

fundamentals of management
accounting

Sok nAkMBve (BMop)A

future service potential

UC BM RBki

future trends in accounting

454

futurology

future trends in accounting

nAkMBve (nj) UC Bkn

(kC) UC xpnA
future value factor
UC xpnA nT B
future value of 1
, UC xpnA
kC nj (oj Q keA o B) Bn xpnA
future value

future value of 1 rial table

Bn kC xpnA k]
future value of a deferred annuity

UC Bnj M BTA Bv BvA UC xpnA

future value of a single amount

keA (nAk) L UC xpnA

future value of an annuity

SiAjoQ .SBnj MB Bv BvA UC xpnA

nj A nj
future value of an annuityordinary

SiAjoQ .SBnj MB Bv BvA UC xpnA

nj oiC nj
future value table of an ordinary annuity
of 1 Rial

Bn jB BvA kC xpnA k]
futures (futures contract) w BjAjnAo
futures market UC BBQ RB nApBM
futures option

w BjAjnAo koi k B koi nBTiA

zQ

futurology

Gg
GAAS guide

gantt chart

woMBve k{ TomQ ,BjnAkBTwA BAn

GNP deflator

}BiB kU kkU }iB{

gain (loss) contingencies

BTeA Bp B jw
gain (loss) of purchasing power
gain contingency

koi Rnk (Bp) jw

BTeA jw

gain on sale of assets

BAnAj xo pA Be (UBo) jw

Bp B jw
gain or loss
gain or loss account
Bp B jw JBve
gain or loss on disposal
Bp B jw
xo .nAmA pA {B (UBo)
jw vU
gain sharing
gain, benefit, interest
,joM  ,S
UBo (jw) kCnj ,jnC Swj M

BSB C A nd nj  nAj

gnBU C j nd nj k{qnBoM
/j{ T{
gap RAnjB B pAU k ,B ,B{
gap in coverage
U jM B B
garnishee order
B U e
gate times recording

Zoi jn RBA L

RB{nBw \U
gather in the stops
gatherer, collector (k]) nAj~dU
gauranteed bill
k{ U RAoM
gauranteed interest, collaterized interest

k{ U oM
gearing (capital gearing; equity gearing;
financial gearing leverage)
gearing adjustment
gearing proportion

A To
B RAoU
\wA SLv

gearing ratios (leverage ratios)

galloping inflation

jBe n U ,kMBT{ n U
gambler komQvn ,koi ,pBM tnM
game
pBM ,MBv
game theory (theory of games)

oA BTLv ,BkM SLv

A jo oA
 nCjw nAmBow

gearing, leverage
gemstones

general (generalized) purchase

BpBM o
game theory models

BpBM nU Bk
gaming jw AoM <pBM> kA nj nBSwj
oow B joM

general acceptance
general accident

()  koi
 L
nB pA {Bo YjBe

general account

nAqnB jq BoTz nBLTA JBve

general accountant

general meeting of shareholders

456

general accountant

general contigency reserve

RBLwBd Aj toMBve , nAkMBve

general accounting (audit) office

RBLwBd Aj
general accounting department

jB Bq B BRnBvi AoL] AoM TikA

general contractor, general conditions
general coverage

general agreement on tariffs and

(BBQ AA nBBQ) nBBQ

oT
general definition
. oU
general disclosure
 jnA BzA
general endorsement
v o

trade (GATT)

general expense (expensiture)

nAkMBve  nAjA
general accounting office auditor

RBLwBd Aj toMBve

general control

RnB\U oU BTA ,RB

general agreement on tariffs and

q
general expenses budget

trade (GATT)

(RB) RnB\U oU BTA

general and administrative expenses

nAjA Bq
 woMBve

Bq ]jM
BinB  ok

general factory manager

general fixed assets

Tj (BpBw) keA SMBY BAnAj

general audit (auditing)

general fixed-assets account group

general audit objectives

RnBvi ,B RnBvi , RnBvi

oTz RnBvi ,Tz 
owT
general averaging
general cargo
oT nBM

BAnAj SLY AoM  BJBve pA o

/knC j]M Tj keA SMBY
, Tv JBve
general fund
B MB , ]
B L
general gift
general insurance
M
general insurance system B M B
general journal
Bpn oTj
general ledger
()  oTj
general ledger account
 oTj JBve

general cargo rate (GCR)

general ledger adjustments account

woMBve  Bk
 toMBve

general auditor

general average statement (adjustment)

 RnBvi (A B) Rn
general average, gross average

general cash

() oT nBM e fo
j] k ]

general cash account

k ] JBve

general circulation

BzhM

general compulsory social insurance

nBL]A BT]A M
Ao{

 oTj RkU JBve

general long-term debt

BkCnj d pA kBM  An RkkM kM

/jo SiAjoQ
general long-term debt accounting
group

general conditions of contract,

nj) RkkM BkM pA o

(Tj BpBw
\
general meeting

general terms of contract

general meeting of shareholders

general conditions

(jAjnAo) BQ Ao{

Bw BLeB \

general mortgage bond

generalized audit software

457

general mortgage bond

general reserve

B n BM
o AnA
nBAw
general obligation bond Tj
o AnA

general revenue

TikA
BkCnj

general negligence

general revenue sharing

general operating expense

M (Ank) qo Sj BkCnj vU

d TBA BSj

q ,xo nAjA Bq
RB
nBMow
general overhead
general partner
,BU So{
B
o{ ,jkdB Sv BM o{
general partnership, company limited by

general risk contingencies

RAoBh M Mo BBTeA

Boi
general risks
general rule
kB , kB
general sales tax

B xo oM RBB
RBki
general shortage
jL

guarantee jkdB Sv BM BU

So{
general pirice index BT }iB{

general services

general plant services, general factory

general shortage of labour, shortage of

services

manpower

BinB RBki
general price index BS }iB{
general price level
S cw
general price level accounting

BT cw nAkMBve

nB jL
general standard
jnAkBTwA
general supervisor
 o{BL
general system
() Tvw
general system of preferences (GSP)

general price level index

BT cw }iB{
general price-level accounting

,BT cw RAoU nAkMBve

nU nAkMBve
general property tax

RBd]oU Tvw
general tariff

(o e miF ) oU

general terms of contract

BQ Ao{
general terms, general conditions

AA oM RBB ,AnAj oM RBB

general provision

Ao{
general treasurer, treasury general

RAno , oil
general purchasing power

 nAjAqi
general warehouses

koi Rnk
general purchasing power of money

BnBLA
generality approach

Q koi Rnk
general purpose financial statements

generalizability

FU An Bk  B BRn
/k

generalization

general records

BkoQ ,Bpn oUBj ,  oTj

/k{BM  oTj nj j] A k  jBwA

o jon
U SMB
jAj U

generalized audit program

woMBve BoM
generalized audit software

woMBve nAqAo

generally accepted accounting

going wage rate

458

generally accepted accounting

global custody

principles (GAAP)

global economy

nAkMBve k{TomQ A
generally accepted accounting
(auditing) standards (GAAS)

woMBve k{ TomQ BjnAkBTwA

generally accepted accounting

nAkMBve AkT A
generally accepted accounting practices

,nAkMBve L MB Bn
k{ TomQ A
generally accepted auditing principles

nAkMBve k{ TomQ A
generate, establish

jo k jAp ,jo kU ,jnCj]M

generic  oAo SwA  :Bu]
kB ,jo oM nj An o M T oB
,B{ ,B{ SwA  KU 
/k{BM T{Aj B Bk

nAjBM AnA nAk

B] jB~TA

global system of trade preferencess

(GSTP)

nB\U RBd]oU B] B
k{ B]
glut supply of goods
B AAo
o
go ahead
jAj c]oU An ji B
go public
k{ kLU B Bw So{ M
globalization

go through an account

jo kwn An MBve

oioQ nAmBow k
goal congruence
,B AoT{A
B jBU T{Ak ,Bk jM
go-go fund

goal difficulty

SwA z C M MBTwj  k
goal output indicator

(nB \T B) ~d kU }iB{

goal programming

generic expense

k U AoM qnBoM
nAjBM AnA k koi

R~d pA L M T Bq
oLT nBvM
o AnA
gift-edged

going away

gifts with reservation of benefit

oAj vw ,nB\U keA SB AkU

oAj So{
going concern company

C B pA k{ koM o{ BM k
gilt edged securities

going concern continuous going concern

oiM AnA , {Be nAjBM AnA

gilt-edged bill
gilt-edged bond

going concern

(pBT RAoM) oLT BA BM RAoM

oLT U BM
o kw

SB AkU
going concern or continuity assumption

SB nAoTwA B AkU o

gilt-edged security (gilt)

going concern value, going value

oiM AnA ,{Be nAjBM AnA

gilt-edged shares
pBT Bw
giro
BBM M BTA 

SB AkU o BM xpnA

going long

AoTwA koi
going price
nB] S
going private
jo |Bi Bw M kLU
pBw~i ,B Bw So{
M So{ Bw
o
going public
going short

AoTwA xo
going value
oTv xpnA ,[An xpnA
going wage rate nB] jq ,AkT jqTwj

give authority to auditor

toMBve M jAj nBTiA

give up

oj AnAqnB BM nAqnB v vU

,JLd Bw
glamor (glamour) stock
oM npoQ Bw ,MlB]oQ Bw

going-concern assumption

going-concern assumption
going-concern concept

goods

459

SB AkU o
SB AkU A

goods available for sale

xo AoM jBC B

goods belonging to others

going-concern value

Aoj M T B

xpnA ,(oTj xpnA) BAnAj xpnA }Bi

So{ xpnA ,Bw BLeB e ,s

gold

goods charged with customs duty

o nA z B
goods clearing agreement

gold and foreign exchange reserve

pnA  oBil
 y{
 BQ oM TikA
 nAko
( 11.3)  y{

gold bar
gold base reserve
gold bug
gold bullion

goods damaged by water

goods declaration

B BQBBQ jAjnAo
kkMC B
B BnBA

goods in custody of the customs

o nBTiA nj BB
goods in free circulation, authorized

gold bullion standard

goods

vo  BQ , y{ BQ
 w
gold coin
gold crisis
 AodM
gold market
 nApBM
gold standard  Q keA Tvw , BQ
golden hello
Jm] AoM jBzQ
golden shares
 Bw
good afloat
An nj B

goods in hand of agent

good business reasons for issuing

goods in transit

///nBzTA AoM KwB nB\U j

good faith
S ve
good faith deposit
S ve BM j
good faith duty
B S ve BM

An M B An nj BB, An nj RB{nBw
goods insurance
B M

good money

pB\ BB
(nAqnB B) kB jq B

goods in hand of others

goods in process

Aoj Swj nj B
SiBw Bo] nj B

goods in process account

SiBw Bo] nj B JBve

SiBw kCo nj B
goods in progress

goods inventory at the end of the year

(nj oiC) Bw oiC k{ TiBw B j]

goods inward book (kwn) jnA B oTj

qo BM jq pn BjoPw
K kM ~d
good output

goods inward declaration

good till cancelled order

goods inward records

(kwn) jnA B BnBA

kM A BU nBLTA BM xnBw

good units, safe units
good until cancelled

~d Bw BkeA
BY A BU oLT

goods and challels

goods and services

 BAnAj AA
RBki BB

(kwn) jnA B jBwA nAk

goods lying in the customs

o d nj j] BB
B SvB
goods of inferior quality, Junk
\M
goods manifest

goods on consignment, consignment

goods

BA BB

goods on sale

government pension

460

goods on sale

xo jBC B
goods out on return TzoM BwnA B
goods out on sale xo AoM BwnA B
goods out ward
BwnA B

goods, material, article, commodity

goods out with agent

consolidated goodwill, consolidation

kB M BwnA B
goods outward book

goodwill

TA ,nB\TAB ,jA ,u] ,B

Ro{ e ,nB\U ow

goodwill arising on consolidation,

excess

LoU ow

goodwill at cost price

(njB) BwnA B oTj

goods outward records

k{ BU S M ow
goodwill on consolidation

(BwnA) njB B jBwA nAk

goods profit percentage

B n jw knj
goods purchased account

k{ nAkoi B JBve

U ow ,BTo{ BjA ow

goodwill write-off reserve

k  C pA An ow  oil JBve

goverment owned company, state owned
company, crown corporation

goods received department B SBnj nAjA

goverments accounts

goods received from home office,

govern

shipments from center

qo pA TBnj B
goods received note

Tj So{
Tj BJBve

oM jM KB ,jo nAjA ,jo Se

government accounting standards
board (GASB)

BA B ,B kwn kw
goods received note

B kwn (oM) A

Tj nAkMBve BjnAkBTwA S
government aid items Sj B A
government assistance, government aid

goods received note (GRN)

B dU L ,B kwn
goods received number

Sj 
government bond calender

Tj
o AnA
o Swo

B kwn oM nB{
goods received, goods inward kwn B

government bonds, combined attributes

goods returned by customers

pA oM A SiAjoQpBM ,Tj
o AnA

j{ FU Tj So{ kCnj d

BoTz pA TzoM B
goods returned to sellers

and variables sampling

government controller

(Tj) Sj ooT

Bk{o M TzoM B
goods sent to branch at cost price

government expenditure

(Tj) Sj q

k{ BU S M L{ M BwnA B
goods sent to branch at selling price

government grant

xo S M L{ M BwnA B
nB\U B nBLA
goods shed

government insetment

goods sold account

k{Tio B JBve

M  ,Tj 
(Tj) Sj nAmBow
government obligations
Sj RAkU
government pension
 e

government property

grey market

461

government property

Sj B

grant related to income

government securities, bonds

Tj
o AnA
Sj RBki
Sj Aqi

government services
government treasury

kCnj M Mo M 
granting of long-term credits

RkkM nBLTA BA
granting of short-term credits

government(al) accounting

Tj nAkMBve
governmental accounting standards

Tj nAkMBve BjnAkBTwA
Tj BjB

grantor

grants and donations

RBBA B
nAj

governmental agencies

graph, diagram, chart, graphic

governmental and municipal accounting

graphic analysis

BnAjo{ Tj nAkMBve
Tj woMBve

governmental auditing
governmental funds

AA ,Tj ] AoM Tv BJBve

FU AoM ,Tj BBpBw nj  ]
ko o nj |Bi Bk
governmental grants, related to
assets,government grants, grants

RkBU RAnBLTA BA
B nBTiA knAmA

(n~) nAj dU q\U

(nAj) woU xn
graphical format
nAj {
gratuitous
B \
,M
graphic method

gratuitous loan (or free loan)

vdAo A
gratuitous transfer tax

M BTA  oM RBB
AnAqnB o M k
gratuity, bonus, tip
BA
graveyard market
nM k An nApBM

Sj M B
Tj AA
governmental property
governmental purchasing
Tj koi

gratuity fund

grace period, deadline

greater than expected

Ao{ pA hU jnA n S] Bp S
S ,A SiAjoQpBM o{ S ,jAjnAo

green mail

grade accounts, classify accounts

BMBve jo kML

\nkU RBB

gradual tax

nBTA jn ke pA oTzM
koi pA o] AoM JBve e SiAjoQ
green reporting (environmental
accounting)

graduated rate structure

green shoe

kB~U RBB fo
y\w keA oUa
grain
grand father clause L A nBLTA e

greenbury report

grant = grant in aid

kzhM ,jo BA ,M 
BA gnBU

grant date

grant in aid, grant qranting aid, bounty,

grant

oz M 

grant related to asset

AnAj M Mo M 

qLw xnAq

oTzM nAjBM AnA koi nBTiA o{

B{ 1995 nj oMo T xnAq
ok RF BA xAjBQ jn nj BU
BSo{
greenmail jBp nAk koi ,k i M kkU
So{ M C jk\ xo uPw ,So{ Bw pA
kU jAj C ApA nj nApBM S pA yM T M
/(So{  AoM) koi jBzQ jAk oM L
grey market

n nApBM ,k An nApBM

gross (income-earnings)

gross national product at market

462

gross (income-earnings)

}BiB kCnj

gross earnings = gross income

gross (income-profit), gross profit on

sale, profit margin

}BiB jw

}BiB (RAkB) kCnj

gross equity method

gross (margin-profit) method

}BiB jw xn
gross (profit-margin) variance

(AodA) RoB sB jw
gross amount approach

koi L }BiB xn
}BiB AnAj

gross asset

gross average / general average

oTz RnBvi B RnBvi

gross estate

gross expensiture (expense, cost)

(}BiB Zoi) }BiB q

}BiB SMBY AnAj
gross fixed asset
gross income
}BiB jw
gross interest
}BiB oM
gross investment
}BiB nAmBow
gross investment in the lease

gross bonded debt

Tj jB kM 
}BiB oTj xpnA

gross book value

gross book value of asset

AnAj sB oTj xpnA

gross cash flow

gross lease
gross loss

}BiB k xjo
}BiB xo {Be

gross marg in percentage, gross profit

percentage

}BiB jw knj

margin)

xo {Be ,}BiB jw ,sB jw

gross margin percentage

gross cost of goods sold

Tn xo B }BiB xpnA

gross current replacement cost

gross dividend

nB]A nj }BiB nAmBow

B nB]A
sB Bp ,Bp }BiB

gross margin (gross profit; gross profit

gross contribution margin

gross debt

s xpnA }BiB xn
AnAj }BiB xpnA

}BiB qB] xpnA

}BiB kM
vU jw }BiB

gross dividend per share

vU jw }BiB  ,w o }BiB jw

vU k SiAjoQ Bw nj So{  An
Swj nj jB Bw jAkU oM

}BiB jw knj
gross margin ratio (gross profit
percentage)

sB jw knj ,sB jw SLv

gross margin recognition

}BiB jw BwB{
gross margin, gross profit ratio

}BiB jw SLv
gross margine analysis, gross profit
analysis

sB jw dU q\U

gross national product (GNP)

gross dividend yield

KveoM vU jw ,w }BiB jw jpBM

(nApBM xpnA) Bw xpnA pA knj
gross domestic product (GDP)

iAj }BiB kU
gross domestic product at factor

A S M iAj }BiB kU

}BiB kU
gross national product (GNP)

}BiB kU , }BiB ~d
gross national product at factor

A S M }BiB kU
gross national product at market

nApBM S M }BiB kU

gross negligence

purchase, sales discounts)

gross negligence

B oU
kU ,yeB S

gross pay, gross salary

gross profit

}BiB SiAjoQ ,}BiB e

,sB jw ,}BiB jw
BU S xo M RBU

koi SLY B /S }BiB oM TL xn

xo pA hU
sB jw SLv
gross-profit ratio
ground rules
(JTB) T{B kA
group
jo kMTwj ,BSo{ o

gross profit analysis

group accounts (group financial

}BiB jw dU q\U
gross profit margin
}BiB jw {Be
gross profit method
}BiB jw xn
gross profit on sales
xo }BiB jw

statement)

gross profit percentage

sB jw knj

o B BUn ,U B BRn

o BU
group assignments
group bonus plan
\Twj xAjBQ bo
group companies
nB\U BkeA o
group creditors
o AnBL
group creditors insurance

gross profit ratio

}BiB jw knj ,}BiB jw SLv

}BiB jw pC
gross profit test
gross purchase
}BiB koi
gross realized profit TBdU sB jw

growth fund

463

group depreciation
group insurance

gross redemption yield (effective yield;

group

yield to maturity)

group

gnBU nj 
o AnA iAj jpBM fo

/j{ nAk kwnow BU nAkoi

group

gross replacement cost

group

gross residual value

qB] }BiB BM
B BwA xpnA

AnBL o M
o TwA

group
group
group

o M ,]Twj M
o kp M
life insurance
net
nApBM S M koi xnBw
of accounts
BMBve o
of seven
S o
relief
o UBB SB
undertaking
o nB\U keA
value
o xpnA

gross return on net assets

groupage (=consolidation)

}Bi BAnAj pA }BiB jpBM

xo }BiB
gross sale
(sB) }BiB xo

groupage agent

gross revenue
gross spread

nAjBM AnA nBzTA q

,jo }BiB
gross up
}BiB L M }Bi L kLU
}BiB p
gross weight
gross working capital
gross yield
gross, impure

}BiB xjo nj Bow

}BiB jpBM
}BiB

gross-price method (of recording

(jo BjA =) jo kMTwj

BjA B
grouped data
k{ kMTwj BjAj
grouping
kMo
grouping financial statement

M o BkeA B BRn AnA

p c
U AnA i Rn
grouping sheet, grouping working paper

BMBve kMo oMnB

wU ,S yAqA B k{n
growth
growth company
k{n Be nj So{
growth fund

k{n M n nAmBow oTz k

growth policies

growth policies

k{n BTwBw
k{n M n Bw
|Bi  ~d
U joPw

growth stock
growths
guarantee fund

guarantee guaranty, warranty, bond, bail

SB

BU So{

guarantee society

guarantee, guaranty, bond, warranty,

bail

guranteed wages

464

joPw ,Y ,kU ,SB

guaranteed annual salary

guidelines for internal auditors

iAj BwoMBve AoM jn

guidelines in income

BkCnj BAn i
guidelines on prices

BS BAn i
guidelines on statements

BJBvdUn BAn i

guranteed wages
k{ U jqTwj
guild

k{U Bw e
k{ U oTv
bond
k{U
o AnA
deposit
k{ U joPw
dividend
k{U jw
funds
k{ U ]

guaranteed annuity
guaranteed
guaranteed
guaranteed
guaranteed

guaranteed income contract

k{U kCnj jAjnAo

guaranteed investment certificate

k{ U nAmBow A
BSB

guaranteed letter
guaranteed loan
k{U A
guaranteed minimum pension

k{U oTv Ake

guaranteed mortgage
k{ U n
guaranteed payment
k{U SiAjoQ
guaranteed price
k{ U S
guaranteed residual value

k{U kBBM xpnA

k{ U w
guaranteed share
guaranteeing association

(B
) kU jB
guaranteeing chain
guarantor

kU (L{) o\p

kT , ,B

guaranty

U ,BA] ,BkU ,BTB

guardian, headmaster
,SwoQow

Hh
haircut

nAjBM AnA xpnA jo kU

half-secret trust

harbour

BnkM
v k Q

hard cash

kB S
hammering the market

nApBM jAj nAo nBz op

vyQ ,BM
BnB d dU

hand money
hand over of site

hand over, practical completion,

provisional hand over
hand-over of site

S dU
S dU

hard currency

AjBM [An Q ,L MB pnA ,oLT pnA

( B)  RBA
hard data
hard loan
(dTv)  A
hard money
oLT Q ,q Q
hard recession

kk{ SA ,kk{ jn

hardware controls, manager controls

hand-over, issue of final certificate

 dU
hand-written accounting system,

harmonic mean

harmonized system (HS)

manual accounting system

Twj nAkMBve Tvw

handbook of internal accounting
controls

nAkMBve iAj BoT BAn

handicraft economy

Twj B oM TL jB~TA
B\MB] q
handling cost
B] M B] q
handling of goods
B B\MB]
handout
pU AnA
handover
jAj dU ,jo U
hang seng index  tnM }iB{
handling charge

haphazard sample selection

B Rn M JBhTA
K~U kM JBhTA
haphazard selection

nAqAShw BoT
Bv B
k{ B Tvw

harmonized system convention

k{B Tvw vA

harvesting strategy

RkBU nj jw Kv sUAoTwA

jBo ] ,nj ]
hash total
haulage
B e Ao
head lease
A nB]A jAjnAo
head of accounting, head of accounts,
accounting general, cheif accountant

nAkMBve un
head of auditing department

woMBve nAjA un
head of bookkeeping section

nAjoTj oAj un

head of budget department

high-tech companies

466

head of budget department

]jM nAjA un

heir, inheritor
held to maturity

VnA
kwnow BU k{ nAk
h AnAj

head of cost accounting department

hidden asset

T nAkMBve nAjA un
nAjA un
head of department
head of financial affairs
B nA un

hidden reserve, secret reserre

head of financial department

Tvo RBB ,BQ RBB

jo BQ ,k{ BQ
hide
hierarchical
LUAo vw

B RBki nAjA un
head of financial planning department

B qnBoM nAjA un
head of general accounting department

nAkMBve  un
head office current account

qo nAjA nB] JBve ,qo nB] JBve

head office expense

qo nAjA q
head office, central office, headquarter
head tally clerk
head teller

qo oTj
nB{nBM k~T
nAkdUow

oB B BQ TikA
hidden tax

hierarchical structure

BpBw KUAo vw oM TL nBTiBw

KUAo vw
hierarehy of activities BTB KUAovw
higest rate
fo oUBM
high council of tax
UBB B An{
high flyer
S kk{ Bw BM Bw
high interest
w oM
hierarchy

high level staff, heavy level staff

BM bw AknB
high margin product

headline earnings per share

w o jw jn nj |Bi xnAq
headmaster, manager, boss, chief,
president

high powered

BM jw BM (kU) ~d
jwoQ

high premium convertible debenture

ok ,BonB ,un

headquarter for prisoners of wars

high

affairs

high

(] AowA) BjApC nA M kwn jBTw

AA (RjB{) kA{
heavy evidence
heavy market

ooQ nApBM ,w nApBM
heavy penalties
w Ao]
heavy sale
(LA) w xo
heavy tax
w RBB
hedge
oi yB ,vn pA pBw~
hedger
vn BM MB nAqMA
hedging
nAjvn RB pBw~
hedging exchange risk kLU oBh y{Q
hedging function
y{Q FU
hedging transactions
z{Q RB

high
high

Jo kLU MB
o AnA

priced goods
S Ao B
rate
w fo
rate of interest
oM w fo
return
BM jpBM

high return on investment

nAmBow BM jpBM
high sale production
xooQ kU
high value selection
nqM A JBhTA
high-grade bond
oLT nBvM
o AnA
high-low method

q oUBQ oUBM oM TL xn
BM S BM woMBve
high-quality audit
high-tech companies Rnk AnAj BTo{
BM nB BM BTo{ ,BM rU

high-tech stocks

high-tech stocks
high-value test

hit the bid

467
historical cost accounting

BM nB BM BSo{ Bw
nqM A pC

oM nAkMBve
hnBU (k{BU BM) q BL

historical cost basis

high-yield bonds

hnBU k{BU BM BL

jBp jpBM AnAj
o AnA

Bw S ~ yAqA
higher rate
oUBM fo
higher-rate tax
kCnj oM RBB oUBM fo
highballing

highest in first out (HIFO)

jnA BT oUBM pA njB A

(jnA oTAo)
highest in, first out (HIFO)

historical cost constant-dollar

accounting

hnBU B{pnA M

historical cost convention

keA lBhUA A ,Q keA M opAkA BL

hnBU k{ BU BM BL LwBd AoM Q
historical cost of the goods

Bj] hnBU k{ BU BM
historical cost system

jnA BT oUBM pA njB A

highlights

(oza) BB B Tv]oM A B BnA

(jo ) AkhTwA ,(jo ) nB]A
hire
hire charge
BMnB]A
hire purchase
U o{ M nB]A
hire purchase (HP)

U o{ M nB]A ,koi nB]A ,v koi

hire purchase account koi nB]A JBve
hire purchase interest

hnBU k{ BU BM Tvw
historical cost versus current fair value

koi nB]A oM
(nB]A) Ao

hire, rent
hire-purchase agreement

U o{ M nB]A jAjnAo

hiring, recruitment
AkhTwA
histogram
Tw nAj ,AoTv
historical accounting

hnBU BxpnA KveoM nAkMBve

historical background

`hnBU ,hnBU zQ
historical convention rule, cost
convention

hnBU BM kB

historical cost

hnBU k{ BU BM ,hnBU BM

hnBU k{ BU BM nB] nBT xpnA MB

historical cost-constant dollar
(HC-CD)

historical costcurrent cost

nB] k{ BU S
hnBU B{pnA
historical data
hnBU RBA BnA
historical exchange rate
pnA hnBU fo
historical costs

historical input price

hnBU jn xpnA .S

historical proceeds
 k Q L
kC Swj M
o AnA
o B
historical rate
hnBU fo
historical rate of return

hnBU jpBM fo
historical summary RAw JBve i
hnBU JBve i ,T{m
historical trading range

Bw S hnBU RAoU Aj
hnBU KAo

historical weights
historical yield
hnBU jpBM
historical-cost convention

historical cost (HC)

hnBU k{BU BM ,hnBU q

hnBU B{pnA

hit the bid

hnBU (k{BU BM) q A

S TomQ

hoarder

house rules

468

hoarder

oTd

hold-harmless agreement
holder of check
holder of the record

oBh kM jAjnAo
a knAj
w KeB

holders of the company

So{ (BLeB) BknAj

trade, internal trade

iAj RnB\U
homogeneous assets
BAnAj
homogeneous costs
, Bq
(uB\T) Bq
BjAkn
homogeneous events
homoscedasticity

holding company (parent compay;

jM k AoQ kM B
T{ L RAoM
honoured draft (bill)

parent undertaking)

horizontal (merger-intergration-

A So{ ,njB So{ ,A nB\U keA

holding gain

nBTeA jw ,BAnAj T{Ak pA Be jw

holding gain and loss

j] nAk pA {B (Bp) jw
holding gain net of inflation

combination)

A KoU , A BjA

horizontal analysis
A dU q\U
horizontal audit
A woMBve
horizontal business combination

BTo{ A KoU

A KoU
horizontal combination

nU nBYC JBvTeA pA uQ B nAk jw

Bp B jw
kM T{Aj B AnAj nAk pA UBo
holding loss BAnAj T{Ak pA Be Bp
holding over
SiAjoQ oiFU

horizontal form

holding gains or losses

UBLwBd { ,(BpAoU) A {

horizontal integration A cw nj BjA
horizontal spread
A B{
horizontal transfers
A RBTA

holding period

hostile bid oj So{ B~i (kM)koi

jM U SdU AnAj   Anj

/SwA

hostile merger

holding stack gain or loss

j] nAk Bp B jw
holding, maintenance, retention

L
,e ,nAk

nAk nj jpBM
holding-period yield
holistic evaluation

(B MBnApBM SB M SLv)  MBpnA

holistic view
o xo .Bkj
home market
nz iAj nApBM
home mortgage loan
n v A
home production
iAj ~d
home run
RkBU nj Be jw
home service nz iAj nj xo RBki
home service agent
iAj xo kB
home trade, demestic trade, inland

B~i BjA
To oT SdU koi
B~i xn M So{
hot issue
Aj nAjBM AnA
hotchpot ka B j BAnAj Thn n
BC M Bv w jAj n M o
hostile takeover

hourly basis payment

(nB SBw tBwAoM) nB SBw SiAjoQ

TBw jq fo
hourly wage rate
house account
nAqnB JBve
house air (way) bill
iAj A BnBM
house maintenance call
house of issue

j e S] nBiA
Bow FU vw

house rental expense (charge)

house rules

v nB]A q
nAqnB RAno

house-keeping

469

house-keeping

jo KUo
kB e
nABi ]jM
v q 
S L
Tz kM M

household allowance
household budget
housing allowance
huge amount
hull insurance
human asset accounting
human capital

BvA BAnAj nAkMBve

BvA Bow

human information processing

accounting

nBTn nAkMBve

human information processing (HIP)

nBMnj dU B B ,BvA RBA xpAjoQ

o~U BkAo
BvA MAn
human relations
human resource accounting

BvA MB nAkMBve
BvA MB
human resources
hurdle rate
JB~ ke fo
hybrid
B Th B BnAqMA
(B nAqMA ka B j pA LoU)
Th BvA
hybrid annuity
hybrid reserve
,nka oil
(kC nj) k ka FU AoM TikA
hyperinflation kk{ nU ,ThvB nU
hypothecate
T{Am n M
hypothecated asset = pledged asset

k{ T{Am o AnAj
hypothecation

BM M p\ jAj ,nAmn ,T{Am o

A M  BB ) BA BB xo AoM
/SwA BM jq (A o
n jAjnAo
hypothecation agreement
hypothecator, mortgager
nAmo ,An

hypothecator, mortgager

Ii
I owe you (IOU)

identify

nBkM kjBz kw ,nBkM B{ M

identify stock (to)

Iran airline pension fund

nz BQA TvzpBM k

Iran insurance company pension fund

AoA M So{ TvzpBM k

Iranian income tax law

AoA kCnj oM RBB B

ideal capacity variance

S~h{ ,S ,jo BwB{

idle balance

j] (S)S U
k An kB

idle capacity

nj jL ,nB B So jBTwAM So

k An So ,nBM So ,kU So
nBM So q
idle capacity cost
idle capacity ratio

SB \e AodA ,So AodA

nB B So SLv ,jBTwAM So SLv

ideal capacity, theoretical capacity

idle capacity variance (capacity usage

wA So ,J So
J CnB
ideal efficiency

variance, fixed overhead capacity

ideal or theoretical capacity, ideal

idle capital, dead capital

capacity

variance)

SMBY nBMow So AodA

(nBM) k An Bow
k An k kB

CkA So
idle cash balance

ideal standard

CkA jnAkBTwA ,J jnAkBTwA

ideal standard (ideal standard cost)

J jnAkBTwA q
identifiable assets

k{RBLYA BAnAj ,BwB{ MB BAnAj

identifiable assets and liabilities

}hz S BM BkM BAnAj

identifiable assets test

idle cash, surplus funds

k An ] ,jBTwAM ]
oYo q
idle cost
idle deposit
k An joPw
idle equipment (jBTwAM) nBM RAq\U
idle facilities
k An RvU
idle facilities cost
k An RvU q
idle facitlity expense

jBTwAM RvU q

BwB{ MB BAnAj pC

identifiable intangible assets

BwB{ MB jzB BAnAj

BwB{ ,S pAoeA
identification

idle machine hours (lines)

idle money

{B nBM nB RBBw

k An Q

idle plant

idle plant

jBTwAM RvU
idle time
B BvA o k{U Bp
jBTwAM Bp ,RC{B
nBM S jqTwj
idle time pay
idle times card
nBM RBA RnB
idle times variance analysis

nBM RBA AodA dU q\U

nBM RBA
idleness times, idle times
ighter age (Tz ) pAkAnBM onBM Kve
illegal acts
Bo BSB
illegal agreement
Bo BSA
illegal dividend
Bo Bw jw
illegal document
Bo kw
illegality
B i nB
illiquid
ko
illiquid asset
Q M kLU MBo AnAj
illogical reasons
o j
illogical reasons of auditor

toMBve o j
k Ao jw ,kLo jw
illusory promise
jAjnAo M Mo B
imbalance account
pATB JBve
imbalance of orders RB{nBw jBU k
imbalanced statement pATB JBvdUn
immaterial
SAM ,q] ,qaB
immaterial items
SAM A
immediate annuity
n oTv
immediate heir
~M VnA
immediate holding company

keA  nB\U keA ,njB ~M So{

SdU xji jnAj oT SdU An oj nB\U
(A nB\U keA) oj So{ oT
/k{BM
n BwB{
immediate recognition
immediately
Gn ,BM
immortal asset, mortal asset
immovable

immovable property (asset)

o (AA) BAnAj

odUM B j]
impaird capital
wA L pA oT Bow
impaired assets
kjKwC .Bp BAnAj
impairment xpnA yB ,Bow nj yB
impairment loss
xpnA yB Bp
immovable stock

impairment of assets

BAnAj xpnA yB ,BAnAj kkBp

impairment of value

xpnA kkBp ,xpnA yB

impairment review

xpnA yB K]  BjAkn wnoM

/kAk{ A
tvdo AnAj
imperceptible asset
imperfect auditing (BUB) }B woMBve
imperfect competition
}B SMBn
imperfect competitive market

illusory profit

import and export

471

omQB AnAj
o AnAj

}B SMBn nApBM

}B nApBM

imperfect market
imperfect markets school
imperishable stock

}B BnApBM KT
k{ kwB B j]

impersonal ledger, general ledger

implementation
implementation of law

 oTj
Ao]A nAoTwA
B Ao]A

implicit contract theory

dU jAjnAo oM TL nU
implicit cost = opportunity cost

BSBnj  xpnA kATM  AoM fo

/kB oMAoM An Mo k BSiAjoQ k
implicit cost, imputed cost

q
implicit guarantee

U
implicit interest rate

oM fo
implied contract JTo B
jAjnAo
implied return

jpBM
import and export
RAnjB RAjnA

import and export duties and taxes

import and export duties and taxes

]oi jn nA e
UAjnA A
bill
UAjnA RAoM
customs duty
o RBB
declaration
jn BnBA
deposit
UAjnA joPw

in restraint of trade

472
imprest cash (fund)
imprest payroll account

import barriers
import
import
import
import

import documentary credits

jqTwj e Tv JBve

imprest petty cash fund

AjoAhU Tv JBve

imprest system, petty cash system

AjoAhU Tvw
improper interference of auditor

UAjnA jBwA nBLTA

import duties o nA ,o e

improved asset

import duties and taxes

improved goods

jn nA e
import duty
import
import
import
import
import
import
import
import

RAjnA oM (e nA)RBB

UAjnA B
goods
licence RAjnA AoQ ,RAjnA pA]
list
RAjnA Rn
order registration
xnBw SLY
quota
RAjnA w
rate
(B ) jn fo
restriction
UAjnA Sjkd
substitution
RAjnA qB]

import surcharge

imported goods

(nz pA ZnBi pA) jnA B

imported goods inventory

imports
imposed budget

toMBve jnM SBij

k{ bA AnAj
TB jLM B

improvement = betterment

BA ,pBvM ,wBwA RAoU

pBvM q
improvement loan
jLM bA A
improvement cost

improvement other than building

BTiBw pA o BA
kU jLM
improvements in production
improvements other than builing

(SiBw) uwFU pA o BpBvM

improvment reserve bA jLM TikA
imputation
oM fo jnCoM
imputed cost (alternative cost)

RAjnA rnB{ nw ,B
A oU

import tariff
o oU
importance
SA
importance factor
SA B
importance mean
SA B

importer

AjoAhU

UAjnA B j]
kjnA
RAjnA
dU ]jM

(KvT) LUo q ,dU q

imputed interest

(~~hU) dU oM ,
oM
imputed interest rate
~~hU oM fo
imputed payment
MBvTA SiAjoQ
imputed value
dU xpnA
in bond
o nj , o nBLA nj
in depth auditing

( woMBve)  woMBve
in progress inventory, inventory in
progress

SiBw SozQ nj j]
U Swj nj
<B q jBeC> M Mo RBB

in progress of completion

impound

in rem

BjAj e o pA ,AnAj o~U U

imprest account
AjoAhU JBve

in restraint of trade

nB\U Sjkd SdU

in the pipeline

income applicable to common stock

473

in the pipeline

nBzTA o{ nj AnA

in transit funds, cash in transit

An nj ]
in transit goods, goods in transit

An nj B
An nj B j]
in transit stock
in-and-out trader
pBM tnM
in-charge auditor
kwn o SwoQow
v toMBve ,woMBve
Bz ()
in-common
in-depth analysis, vertical analysis
in-depth testing
in-lieu tax

j dU q\U
Azn pC , pC
RBB

incentive, carriage outwards gratuity,

B\A  UBki SMBM pA jq oM SiAjoQ ,xAjBQ

qB] ,jAj
(zU) xqA bo
incentive plan
incentive shares
zU Bw
incentive taxation
{qA kMRBB
incentive wage system

(jq zU Tvw) jq xqA Tvw

incentives
{qA Beo
inception of the lease

nB]A jAjnAo o{

incestuous share trading

Bw Bji RB
jAkn

incidence

inactive (passive) investment

incidence of cost (expenditure)

Bo nAmBow
Bo JBve
inactive account
inactive asset
jpBMM BAnAj
inactive audit file
woMBve k An koQ
inactive balance
(nBM) k An kB
inactive bond
Bo
o AnA
inactive share (stock) (k An) Bo w
inactive stock
k An (B ) j]
inactivity
(SB k) U
inadequacy
xpnA yB ,SB k
inadequancyloss
AjnB k no

q A U
incidence of tax RBB A (dU) U
incidental authority

no
jnA nj AkA nBTiA

incidental beneficiary

KveoM  jAjnAo Ao]A Bw nj  l

/jjo T ,j{ BAq K] jB~U
incidental cost (charge)
incidental expenses

(o) q] q
BUA ZnBh

inclusive cost (charge), over-all cost

inadequate auditing

B] q

(KwBB) B B woMBve

}B BzA
inadequate disclosure
inadequate response
B B gwBQ

inclusive debt comprehensive debt

inadequate stock-taking

income account

(KwBB) B o oj]

B  AnAj 

inadmitted asset

/k{BM T{Ak {pnA _ (So{ dA) xo

incentive

xAjBQ ,qA

incentive bonus scheme

zU xAjBQ bo

incentive

fee,

bonus,

compensation,

reward, remuneration, fee, premium,

income
income adjusted

B] kM
jw ,kCnj
kCnj JBve
k{ kU kCnj

income and expenditure (expense)

Zoi kCnj
income and expense summary

i JBve ,Bp jw JBve i

Bp jw
income applicable to common stock

jB Bw M T jw

income applicable to senior securities

income applicable to senior securities

income statement summary

474

income from subscription

nAjSA nAjBM AnA M T jw

income as a predictive device
income averaging

MyQ nAqMA AM jw
kCnj owT

income before deduction of tax

RBB ov pA L kCnj

BMC pA Be kCnj
income fund

kCnj Kv k BM nAmBow k

income gearing

oM }BiB M RBB oM pA L jw SLv

income generating unit

income before extraordinary items

LoTo A pA L jw
income bond

(jw oM TL) kCnj
o AnA

kCnj oM TL
o AnA
income bond
income curve
kCnj d
income deduction jw Rn yhM oiC
/SwA nB] Bq kjBz  Bp

kCnj kjB\A keA

income in kind

jn KveoM kCnj ,jn kCnj

jw nj nBTwj
income manipulation
income measurement

jw U ,jw opAkA
jw ~dU qA
income multiplier
kCnj yAqA Ko

income motive

income deductions card

income producing property

kCnj RAnv RnB

kCnj U
income determination
income distribution
kCnj pU

kB kCnj jB\A  AnAj

ApkCnj A
income property
income realization

income earned, earned income

k{ Kv kCnj
kCnj jB
pA Be kCnj

income equation
income from

income from cash penalties

k Ao] pA Be kCnj
income from continuing operation

nB] RB pA Be kCnj
income from contribution

M e pA Be kCnj
income from discontinued operations

k{T RB pA Be kCnj
income from discount, discount earning

hU pA Be kC nj
income from investment

nAmBow pA Be kCnj
income from members

BA pA Be kCnj
income from sales, revenue from sales

xo pA Be kCnj

kCnj M kzhM dU

income realization concept

kCnj dU 
jw BkSBnj
income recognition
kCnj BwB{
income share
ApkCnj Bw
income sheet
kCnj Rn
income smoothing
jw pBwnA
income standard
,jnAkBTwA MBq nj
nj) k{ U yQ pA nBTA jn kCnj Aq
/(Sn kAi xo M  A jn
income recipients

income statement accounts

Bp jw Rn BJBve
income statement budget

Bp jw Rn ]jM
income statement identity

q kCnj LU Rn
income statement summary

Bp jw JBvdUn i

income statement, profit and loss

income statement, profit and loss

statement

incorporate

475
income-production asset

kCnj k AnAj

Bp jw Rn

income subject to tax, taxable income

income-tax allocation

kCnj oM RBB }~hU

RBB z jw
income summary account

incometax declaration (satement)

kCnj oM RBB BnBA

Bp jw JBve i
income summary, profit and (or) loss

incoming auditor, successor auditor

summary

(UC) kk] toMBve ,zB] toMBve

incoming partner
k{jnA o{
incoming-outgoing
njB jnA

Bp (B) jw i
kCnj oM Tv RBB
kCnj oM RBB A

income tax
income tax acts

income tax allocation

incompatible duties (functions)

kCnj oM RBB }~hU

UBB jzhM
income tax allowance

B ,BT B ,\AB B

nBpBwB
SvB{B AkA
incompatible functions

income tax assessment

kCnj oM RBB MBpnA

acceptance

income tax collection

kCnj oM RBB
income tax disputes kCnj oM RBB Bj
income tax equalization provision

kCnj oM RBB oMAoM oil

kCnj oM RBB B
income tax law
income tax liability
kCnjoM RBB kM
income tax month
kCnj oM RBB B
income tax paid
TiAjoQ kCnj oM RBB
income tax payable

TiAjoQ kCnj oM RBB

income tax payable provision

TiAjoQ kCnj oM RBB oil

income tax rate

kCnjoM RBB fo
income tax rate schedule

kCnj oM RBB fo k]
income tax regulations
income tax return

incompatible occupations, incorrect

kCnj oM RBB RAno

UBB BnBA

(SwnjB xomQ) SwnjB L

incomplete accounting records

nAkMBve }B nAk

BUB woMBve
incomplete audit
incomplete contract
BUB BQ
incomplete contract cost
incomplete data

BUB BQ (S) q
}B RBA

incomplete equity method

}B s xpnA xn
incomplete goods 2 kB) Bo B
(k{ B Tvw A
incomplete records
}B nAk
incomplete transaction
BUB B
incomplete units
kz U jBeC
incomplete work
BUB nB
inconsistent
RBLYM
incontestable clause

AoTA MB o o{ ,kjoU MB o o{

kLU MBo Q

inconvertible currency

inconvertible securities

income tax schedules

kLU MBo nAjBM AnA

UBB A Bo~LU
income, revenue, profit, earning
kCnj

incorporate

k{ BjA nj ,jAj So{ ,jo So{

incorporated company

incorporated company ,kwn SLYM So{

incorporation

indefeasible, irrevocable

476

jkd Sv BM So{
So{ uwFU

incorporation of audit firms

increment(al) cost, final cost, marginal

cost, manufacturing cost

B q
zAqA ,B ,
BU

incremental

incremental (revenue-income)

jkd Sv BM woMBve BU BTo{

zAqA kCnj
pB\ jke B
A

incorporation process

incremental allawance

Bw So{ uwFU kCo

() BLT{A SLY
incorrect entry

incremental analysis (marginal analysis)

incoterms

AM BnpBM RBeA ovU MA

incovertiable bill of exchange
incovertible

kLU MBo pnA RAoM

kLU MBo

dU q\U ,B q dU q\U

BU
,B
A xn
incremental approach
B A oM TL xn
jw nj oU
incremental benefit
incremental budget

incovertible currency

B ]jM ,
BU ]jM


pnA ,omQBkLU pnA

incremental budgeting

increase endorsement

L Bw BL oM kM]jM
yAqA kFU B k~U
AnAj nj yAqA

increase in asset

incremental cash flow

B
A k Bo]

increase in price

incremental common cost allocation

(S nj yAqA) S oU

xpnA yAqA
increase in value

method

increase in working capital

incremental cost, marginal cost

xjo nj Bow nj yAqA

Bow yAqA
increase of capital
increase of premium
M e yAqA

zAqA (k{ BU BM) q ,B q

BU xn
incremental method

increase on investment

B }Bi nj oU
incremental revenue

BU kCnj
incremental sample size B
A pAkA
incumbrance(s)
,(RAkU ] nj) kU
q kU ,nBLTA FU
incur
TB dU ,k{ q dT
incurred cost
kwn o~ M q

nAmBow yAqA
increase reduction, rise (in price)

(S nj) yAqA ,oU .qU

increasing cost
increasing ratio
increasing return

yAqA ,oU
kn BM q
kAq SLv
j jpBM

increasing trend

oTz Bq }~hU
BU xn

incremental net benefit

indebt, debited, debiting debit

j kn ,kAq kn
increasing volume of production
incredible expense
increment of income

kU kAqU \e
jonBM q
kCnj

jo nBkM
indebtedness

BkM ] ,kM  o ,kM

indebtedness ratio, debt ratio kM SLv
indefeasible, irrevocable
gv MBo

indemnifier

index-linked gilt

477

indemnifier

pAjoQRnBvi
indemnify ,RnBvi AoL] ,SAo SiAjoQ
jAj (ABU) SAo
RnBvi ,SAo ,ABU
indemnity
indent
,(Tv) wn SwAinj
UAjnA xnBw ,ZnBi pA kwn xnBw
AnAj S U
indentify asset
indenture
,
o AnA nBzTA (jAjnAo) kw
MBT AU
independence Tv , TvMAB ,TwA

independent broker

independence from line operations

independent professional accountants

Tv nAqnB
Tv nBBQ

independent contractor

independent examination of auditor

woMBve Tv kwn

independent financial adviser (IFA)
independent income

Tv B nBz
Tv kCnj

independent international finance

expert

AM B Tv }~hT
Tv dU

independent investigation

Aoe Tv AnAkMBve

BpBw BTB Bd pA TwA

independent public accountants

independence of access

Tv (wn) AnAkMBve

woTwj Bd pA TwA

independence of auditors

independent registar

Tv nAkMBve ,toMBve TwA

En TwA
independence of mind

Bw koT Tv BpBw

Tv wnoM
independent review
independent trustee
Tv A
independent valuer
Tv JBpnA

independence of position

BpBw BB] Bd pA TwA

independence of reporting

o{nAq Bd pA TwA

independence-in-appearance

independent variable

Tv oT ,TvMAo oT

Tv nBLA
independent warehouse
independet appraisal function

oB TwA
A TwA

independence-in-fact

independend international auditor

independent

AM Tv toMBve
TvMAo ,Tv

independent accountant = public

Tv MBpnA 
indeterminate appropriation

L }~hU
index
BLA B ArA Swo ,}iB{
index bond
~iB{
o kw
index fund

accountant

wn nAkMBve ,Tv nAkMBve

independent accountants opinion

Tv nAkMBve o
independent accountants society

Tv AnAkMBve B]

}iB{ M TvMA nAmBow oTz k

index model
}iB{ k
index number
}iB{ jk
index number comparison \w }iB{
index of retail prices

{ojoi BS }iB{

independent audit (auditing), external

audit

Tv woMBve

independent audit report

Tv woMBve xnAq

Tv toMBve

independent auditor

index of wholesale prices, holesale price

index

{ok BS }iB{

index option
}iB{ B nBTiA
index-linked gilt TwQ }iB{ nAjBM AnA

index-linked insurance

indirect wage rate

478
indirect debt (liability)

index-linked insurance

j{ kU }iB{ RAoU BM  AM

BTeA kM ,Tvo kM
indirect departmental charges

indexation

cw SBn ,kM}iB{ ,jkQ

,jqTwj ,RBB kB BoT jn nj S
oTv M e
oT oM BM
o AnA
indexed bond
indexing (and cross-referencing)

BoMnB nj BC LU jBwA kML

woMBve
}iB{ M S
indexless price
indexless records SwoM nAk jBwA
indicated yield

oAj Tv o Bq
indirect division of medical care

Tvo Bnj yhM

Tvo kA{

indirect evidence

indirect factory wages

BinB Tvo jqTwj

indirect financial interest

Tvo B B
indirect holding

Tvo (SB) nAmBow

nAmBow L pA knj KveoM jw fo

A ,Bz
indication

indirect labour cost

Tvo nB q ,Tvo jqTwj q

indirect labour rate variance

indications of source

(EkL) SiBw d
oB ,B ,}iB{
indicator
indirect
Tvo
indirect (labour-wages) Tvo jqTwj
indirect access
Tvo woTwj

Tvo nB fo RoB

Tvo kM

indirect liability

indirect material rate variance

Tvo jA fo RoB
indirect material usage variance

Tvo jA nB~ RoB

indirect approach

indirect material, prime costs, indirect

Tvo (jon) xn
indirect assessment method

Tv o y\w xn

expense Tvo

indirect materials cost

indirect charges (expenditures)

Tvo ZnBh
indirect consequences

Tvo BkBQ ,nBYC

indirect cost (indirect expenses)

nBMow q ,Tvo Bq

indirect method
indirect obligation
indirect overhead
indirect parity
indirect product

Tvo jA q
Tvo xn
Tvo kU
Tvo nBMow
Tvo oMAoM
Tvo kU

indirect quoted free exchange rate

indirect cost center

(UBki) Tvo q qo

Tv o kLU jApC fo

Tvo RBq
indirect tax, excise tax
Tvo RBB
indirect taxation
Tvo RBB
indirect taxes
Tvo BRBB
indirect valuation
Tvo MBpnA
indirect wage rate Tvo jqTwj fo
indirect stock

indirect cost pool

Tvo Bq pA A\
Tvo MBq

indirect costing

indirect costs, indirect expenses

indirect damage

A jA ,Tvo jA

Tvo Bq
Tvo RnBvi

indirect-cost pool

inefficient

479

indirect-cost pool

industerial partnership

Tvo Bq \
indirect-effect illegal acts

Tvo oYFU AnAj Bo BA

indiscrimination stock taking

(B) oMnj oj]

individual accounts ,To{ BMBvdUn
jo To{ B BUn

industrial
industrial aid bond

S wU AoM
o AnA

T BM
industrial bank
industrial building
nB\U BBTiBw
industrial concern
T BM
industrial development Bank

individual and collective responsibility

of partners

Bo{ ] jo Sv

T wU BM
industrial development bond

individual and collective responsibility,

S wU
o AnA

several and joint liability (responsibility)

industrial development bond (IDB)

individual income tax

]Twj jo Sv
jo kCnj oM RBB
individual proprietorship
jAoA SB

industrial estate

individual retirement account (IRA)

UnB\U eB ,T o{ ,T 
T M
industrial insurance
industrial organizations T RBvw

AM  _  Bv AoM TvzpBM bo

/knAk

(B) T wU
o AnA

industrial standard ratios

individual savings accounts (ISA)

~h{ pAkAuQ BJBve

individual segregation

T jnAkBTwA BTLv
T jBdUA

industrial union, guild

industrial value chain

nAqnB vw nj BoTz JBve pBwAk]

indivisible overhead, on-cost overhead

vU MBo nBMow

indorse (to endorse), indorsement

T SnBz
T

jo vSzQ ,jo vo

indorsed bond k{ vSzQ
o kw
indorsed draft
k{ vo Ae
indorsement without recourse

industrialists

(T) B xpnA o\p

B BLeB

industrialy advanced company

T TozQ So{
S dU q\U
industry averages
S B~iB{
industry characteristics
S RB~Th
industry peculiarities
T RB~i
industry analysis

B]nA e kM vo
indorser, drawer
Bd oRAoM
induced charge (expense)
BA q
induced investment
BA nAmBow
induced reserve
BA TikA

industry pracices, industry peculiarities

inductive approach

industry standard

AoTwA (jon) xn
AoTwA kTwA
inductive reasoning
industerial management
T Sok

ineffectiveness

industry ratios

S RB~i
S BSLv

industry segments, industrial segments

inefficiency
inefficient

T BTv
S jnAkBTwA
U k ,BwnB
CnB k ,CnB Ak
U k

inefficient protfolio

information technology (IT)

480

inefficient protfolio
inefficient use
inelastic
inelastic demand

informal procedures

(Mo) CnBo UoQ

oYo jBTwA
yzM
yzM B
BU

inevitable chare (expense)

Te  q
nU

infation

informal records

ko Bxn
wno jBwA nAk

information

B C ,BSA pA A\ ,RBA
information and communication

o{nAq RBA
information asymmetry ,RBA nBU k
RBA M Bv woTwj k

infavorable trade balance, adverse trade

information content of devidends

balance

hypothsis

nB\U kBvB pA
inference
\T ,ZBTTwA ,BLTwA
inferior goods
JoB tB]A
inflated profit
jojBM jw
inflated stock
nU j]
inflation
n U
inflation accounting
nU nAkMBve

Bw jw UBA ATd
o

information economic theory

RBA jM jB~TA nU
information economics

(nBTn) RAoU oM kAU  UBA

/jnAmM oYA jB~TA
information for financial control

inflation rate

B oT S] RBA

BS  cw yAqA ,nU fo

inflation-indexed security

information for management control

Tok oT S] RBA

nU cw BM k{kM}iB{ nAjBM AnA

nU
inflationary
inflationary changes
nU RAoU
inflationary factors
nU A
inflationary influence
nU oYBU
inflationary period
nU nj
inflection accounting
nU nAkMBve
inflow of cash
k ] jn Bo]

information hypothesis

inflow of foreign funds

ke pA yM AnA ,RBA ke pA yM S{BLA

RBA
UBA xnAq
information report
information retrieval
RBA MBpBM
information risk
RBA vn
information statistic
UBA nBC
information system
UBA Tvw

]nBi BBow jn
]oi jn
jo l
oY ,lBM

inflow-outflow
influence
influential

influential organizations

(nAmoYFU) ll BBpBw

inforce, valid, reliable, reputable,
honoured, valid
informal
informal opinion

oLT
kz k
BBC o nBA

RBA (o)
o
RBA U
information induction
RBA AoTwA
information inductance

information intermediaries
information needs

UBA BwA
UBA BpB

information overload

information systems management

UBA BTvw Sok

RBA rU

information technology

information technology (IT)

RBA nC ,UBA rU h

information technology strategy

inland duty

481

information technology strategy

initial audit

RBA rU sUAoTwA
UBA nU
informed authority
BC B
informed opinion
BBC o nBA

initial authorized capital

infrastructure (social overhead capital)

capital

information theory

nBTiBwop
oTvo A
noo 

infrequent items
infrequent occurence
infringe legal powers

A (wA) k{ SLY Bow

nApBM M B o
initial campain
initial capital, staring capital, opening

A Bow ,A Bow
A Zoi

initial charge

initial delivery and handing costs

initial direct costs

jo B nBTiA pA pB\U

,jAjnAo Ao{ pA hU
jAjnAo jB }

infringement

Tvh toMBve

A  e ZnBh
A Tv Bq

initial distribution of income

kCnj A pU
initial distribution of wealth

infringement on others rights

Aoj e M pB\U

q y{

ingot

ingredients of primary qualities

initial investment

RoY A pU
A qzAo e
A nAmBow

initial margin requirement

A  Bs kjzU oB
UAl BLT{A
inherent error

initial provision

inherent goodwill

initial public offering (IPO)

jB~TA BM nj j] ow
UAl Sjkd
inherent limitation
inherent risk UAl vn ,UAl oi BTeA
inherent risk (IR)
UAl vn
inherent tax
VnA oM RBB
inherent vice (of goods)

initial franchise fee

(B ) UAl } K
joM VnA M
(VAo) VnA

inherit
inheritance

inheritance tax return

pB jn A nBLTA
A oil

nAjBM AnA A (nBzTA)
o

initial public offering (IPO)

nAjBM AnA A
o
A koi S
initial purchase price
initial recognition
A SiB{
initial reserve
A TikA
initial sales
kk] ~d A xo
initial sample size

A \e ,A jAkU
A xpnA
initial wealth
A RoY
initial value

T VnA oM RBB
inheritance tax waiver

initial yield

VnA oM RBB JBveBB

inheritance tax, succession tax, death

 A Bw }BiB kCnj ,A jpBM SLv

AnAj B A Bq oM vU AnAj

duty, estate duty

initiatory expense (cost)

inheritor, devise
initial

VnA oM RBB
VnA
jo AnBQ

inland bill of exchange, domestic, bill of

exchange
inland customs

initial adoption

(A) nBM A AoM onBM

A q

inland duty

iAj RAoM
(nz iAj) iAj o
iAj nA

inland feright

inspection section

482

inland feright

iAj e q
nz iAj koi

inland purchase

inland revenue (GB), internal revenue

iAj kCnj
inland waterway bill of lading

iAj AoMC BnBM

inland waterway consignment note

iAj AoMC o pA nBM BwnA Rn

inprest cash book
AjoAhU oTj
input
jAj ,jnA
input cost
jn A k{BU BM
input data
k{ jAj RBA \
input output statement of funds

] nB~ MB JBvdUn
input-oriented principles

BjAj oM qoT A
input-output analysis

insider trading

So{ iAj jAoA wM jBL

(u) j SiAjoQ pA q]B
insolvency
,U
BkM SiAjoQ nj AUB ,k T{Ak
insolvable

insolvency administration order

BAnAj oM Sok AoM BjAj e

Tv{n T k
insolvency liquid deficiency k jL
insolvency practitioner

So{ Tv{n M Mo nA Ao]A nF

kM AoM Bo AnAj
insolvent asset
insolvent estate
(j AoM) o oU
insolvent law
nBvA B
insolvent, bankrupt
,SiAjoQ nj kBnj
kBnj ,T ,nAk ,u ,ov
iAj pA FU
insourcing

kBTw ,jAj dU q\U

input-output coefficient jBTw jAj KAo

input-output controls jpBM jB BoT

inspect

input-output statement

checking the goods, control the goods

(nB~ MB) BjBTw BjAj JBvdUn

ko kCnj
inputed income
inputed interest

oM
inputs
(Bjn ,MB) BjAj

B jo wnpBM
jo wnpBM
inspect, examine
inspection
woMBve RBvw pA wnpBM
inspection certificate
wnpBM A

inputs-outputs

inspection department (office)

jo kjpBM ,jo wnoM ,jo wnpBM

inspect the goods, control the goods,

(nB~ MB) BjBTw BjAj

wnpBM nAjA
wnpBM B

inquiry of the clients attorney

inspection duties

nBLeB e  pA ] toQ

omQU k
inseparability
inseparable cost
U MBo q
inside director
ok S 

inspection of employers

inside information

inspection of goods

BBonB wnpBM
B wnpBM

inspection of goods finished

k{ TiBw B wnpBM

~i .Bod .iAj RBA

iAj S 
inside market
insider
,BpBw nAowA od knB ,ji
Bod RBA
insider dealing (insider trading)

BpBw nj B

inspection of purchased goods

k{ nAkoi B wnpBM
inspection of purchased material

k{ nAkoi jA wnpBM
inspection report
wnpBM xnAq
inspection section
wnpBM yhM

inspection time

institute of proffesional accountants

483

inspection time

oT . wnpBM Bp

installment, annuity

inspection, survery, examination

installments receivable

kjpBM ,B ,kwn ,wnpBM

MpBM ,tnpBM
inspector
inspector general
 tnpBM
inspector of taxes
UBB q
inspectors fee
tnpBM eqAe

institue of credit management

RAnBLTA Aok \A
institute of certified public accountants

wn AnAkMBve \A
institute of accountants

instability index of earnings

jw UBLYM }iB{
installation controls, general controls

BoT
K~ Bq

installation costs (fee)

installation of accounting system

nAkMBve Tvw nAooM

RAq\U wnoM
installation review
installment purchase
BvA koi
installment bond
BvA
o kw
installment buying
BvA koi
installment contract
BvA BjAjnAo

AnAkMBve vw
institute of administrative accountants

nAjA AnAkMBve \A
BwoMBve vw
institute of auditors
institute of chartered accountants
in England and Wales (ICAEW)

q BTvA oLi AnAkMBve \A

institute of chartered accountants
in Ireland (ICAI)

koA nj oLi AnAkMBve \A

institute of chartered accountants
of Scotland (ICAS)

installment credit

kUBwA nj oLi AnAkMBve \A

BvA koi ,BvA nBLTA

BvA kM
installment debt (liability)

institute of chartered accountatnts

installment financial services

institute of cost and management

installment funds
installment loan

v
TBnj BvA

BvA B RBki
BvA ]
BvA A

installment method of accounting

oLi AnAkMBve vw
accountants (ICMA)

Sok q AnAkMBve \A
institute of cost and management
accountants

BvA (xo) nAkMBve xn

installment method of recognition

BvA xn M BwB{
installment notes
BvA jBwA

Sok q AnAkMBve \A
institute of credit management

RAnBLTA Aok \A
institute of external auditors

installment payment, annuity due,

payment of installments
installment receivable
installment sale

BvA SiAjoQ
TBnj BvA
BvA xo

installment sales method

BvA xo xn
BvA RB

installment transactions

]nBi BwoMBve vw
institute of internal auditors (IIA)

iAj BwoMBve \A
institute of management accountants
(IMA)

Sok AnAkMBve \A

institute of proffesional accountants

Aoe AnAkMBve vw

institute of public accountants

institute of public accountants

insured, assured

484
insurance cover note

entity, institute

M oi y{Q S{AjjB
AM y{Q
insurance expense
M q
insurance fund
AM MB

institutional buyer

insurance fund investment

(wn) AnAkMBve vw
nB pBC M nTwj

institution to commence

institution, organization institute,

So{ ,jB ,vw

nAkoi Bvw
institutional investor
nAmBow vw
institutional loan (BpBw) UBvw A

insurance coverage

insurance hypothsis

insurance part of medical care

instruction to commence

nB M o{ nTwj

instruction, procedure, code of practice

nAkMBve xpC ,AnTwj

instrument (financial instrument)

Bnj RBki AM yhM

BM
insurance policy
insurance premium, premium fee
schedule, contribution, net premium

nk ,kw ,B nAqMA
nAmA kw
instrument of assignment
instrument of commerce
nB\U kw

insurance prepaid

instrumentequity

insurance rating

ABow nAqMA ,ABow nAjBM AnA

Bo So

insufficient capacity

insufficient competent evidence

BA MB B nAk kA{ Ak

insufficient investment
insurable
insurable asset

M ] nAmBow
M o ,
o

Bo nAmBow
k{ M
(jo ) k{ M AnAj

insurable interest

BAnAj nj e B ~h{ SB

omQRnBvi
,k{ M MB xpnA
insurable value
j] BAnAj qB] xpnA
M
insurance
insurance agent
M kB
insurance broker

M j ,M wA
insurance certificate

M nk ,M A
M RnBvi
insurance claim
insurance company
M So{
insurance contract
M jAjnAo

insurance rate

M v ,M e
k{ SiAjoQyQ M
M fo
M kMfo

insurance registry book, insurance

registrar

M SLY oTj
insurance regulations
M RAno
insurance reserve
M oil
insurance reserve funds M TikA ]
insurance type charges
M AA ZnBh
insurance, assurance
M
insurancedemand for auditing

toMBve AoM M y{Q B
BU

jo M
insure
insure asset
AnAj jo M
insure goods
B jo M
insure, ensure
jo U ,jAj BA
insured account
k{M JBve
insured amount
k{ M L
insured asset
k{ M AnAj
insured goods
k{ M B
insured pension plan TvzpBM M bo
insured stock (inventory)
insured value
insured, assured

k{ M B j]
k{ M xpnA
k{ M ,nAmM

insurers representative

insurers representative

oM kB

insurer, assurer, underwriter

k M ,oM
intagible property (or assets)

u MB o AnAj
tvdB B jzB AnAj

intangible

intangible measures

jzB SMBY BAnAj

jzB BnB

intangible output

(jBo
)o
~d

intangible value

(o) oB xpnA
cd jk

integral costing system

nBTA jn jBTwA ,o jn jBTwA
k odU
intentional wrongdoing
k Bi
intentional distortion

inter company eliminations

BTo{ M me A
(BTo{ M) iAj jw
inter company purchase

BTo{ MB  koi
BTo{ M xo

inter company sale

inter company transfer pricing

iAj RBTA nAmS

M BTA BL
inter period allocation AnjM }~hU

() TwQ MBq Tvw

 q]
integral part

inter fund transfers RAnBLTA

integral view (approach)

inter period allocation of tax

(jon B xo) Bkj

,k{ B JBve
integrated account
TvL BJBve ,anBP BJBve

inter period tax allocation

integrated approach

inter service department transfers eftpos

anBP .B] jon .xn

integrated test facility

RBB Anj M }~hU

Bnj M UBB }~hU
electronic funds transfer at point of sale

xo B M Q oTA BTA

B pC BA

integrated test facility (ITF)

intended use

inter company profit

intangible fixed assets

integer

inter-company accounts

485

BjAj k ,BoM AnAj BAn Tvw

Tvw nj An C woMBve vw  |Bi
/kj nAo nBKeB BAn
\U ,KoU ,jo anBP
integration
integration voluntary settlement

inter-American accounting association

BoC owAow AnAkMBve \A

inter-bank deposits
inter-bank loan

ok jq BBM joPw
BBM MB  A

inter-bank offered rate

BBM MB jBzQ fo

B{n pA LoU BM nBTiA vU

integrity SBU ,SAk ,Sd ,nBTwnj

inter-company account balances

integrity and reliability of information

inter-company account payable

BTo{ MB JBve BkB

RBA jBTA SMB Sd

Bow
intellectual capital
intellectual property
SB

inter-company account receivable

intellectual property right

inter-company accounts

intelligent terminal

SB e
k{ BBQ

To{ M TiAjoQ JBve

BTo{ M TBnj JBve
,o  BTo{ M BJBve
o BSo{ MB BJBve

inter-company bonds

interest bond

486

inter-company bonds

interagroup transactions

BTo{ M
o AnA

inter-company comparisons

BTo{ MB BvB

o  BSo{ M  BB
/j{ B\A (T\ )
interbank funds

inter-company debt

BTo{ o MB kM

BBM MB ]
BM M nApBM

interbank market

inter-company inventory transfer

interchangeable exhange

BTo{ M j] BTA
inter-company profit
iAj jw
(nB\U keA Th BTv M)

interchangeable part

inter-company profit or loss

BTo{ M Bp B jw
inter-company transactions

BTo{ MB RB
inter-company transfer pricing

Bnz M
B MB pnA

RB qB] TeAnM  ) jnAkBTwA RB
/(k{ j]
B B{
intercommodity spread
intercompany accounts
,  oTj
o  BSo{ M BMBve
intercompany elimination

BTo{ M iAj RBTA nAmS

inter-department profit

TvMA BSo{ A me

intercompany pricing

oAj MB jw
inter-department transfers

(oAj) RAnAjA M RBTA

inter-firm comparisons

BBM MB BvB

iAj nAmS
intercompany profit

So{ o nj SB pA Be jw
o BSo{ M jw B
intercompany receivables and payables

inter-fund transfer

RAnBLTA M ] BTA
inter-locking ownership

(ThC nj) M TvMA SB

inter-market trading system (ITS)

nBU  oTA BLUnA L{

/jpBw LUo ok M An nqM BtnM
inter-period allocation AnjM }~hU
inter-process profit
eAo M jw
inter-relationships
MB  MAn
inter-segment transfers

(BTv) BzhM M RBTA

inter-service department changes

oj UBki oAj MBT RBki q

inter-vivos trust

M <}h{> j M  omQjoPw BpBw

/kC j]

 BTo{ MB BTiAjoQ BTBnj

o
intercompany transaction (interagroup
transactions)

BSo{ M B

interdepartmental profit

BpBw BkeA M jw
interecpt parameter

EkL pA o ,SMBY B
interest
,BMn ,BM jw ,cMn ,oM
A To M Mo q
oM JBve
interest account
interest accrued to principal

A M T oM
nAjoM kM
interest bearing liability
interest bearing note
nAjoM jBwA
interest bond
nAjoM
o kw

interest capitalization

interest capitalization

interest payable

M ,B FU q joM AnAj JBve M

oM jo n AnAj JBve

interest period

interest costs capitalized

AnAj JBve M k{n oM ZnBh

nAjBM AnA oM Q

interest coupon

interest cover (fixed-charge-coverage

ratio)

oM y{Q
oM y{Q SLv
(TiAjoQ oM)  oM

interest coverage ratio

interest due

interest during construction

SiBw .VAkeA nj  oM
(oUBj nj) oM SLY
interest entry
interest expense
oM q
interest for delay
jooj oM
interest formulas

(Ko oM) oM LwBd o

(oM) k{ U jw
oM kCnj
k{ U jw xn

interest income
interest method

TiAjoQ oM
oM z nj

interest rate implicit in the lease

Rk kM nB]A jAjnAo nj oM
fo
jw fo {Be
interest rate per annual
BBw oM fo
interest rate, rate of interest
oM fo
interest receivable
TBnj oM
interest rate margin

interest receivable account

TBnj oM JBve
k{ SBnj oM

interest received
interest revenue

BM jw kCnj ,oM kCnj

oM JBvdUn
interest statement
interest yield
oM jpBM
interest-bearing loan
oM BM A
interest-bearing note
nAjoM kw
interest-free banking

interest guarenteed

interest method of amortization

,oM fo oM TL BA xn
TwA oM xn
interest number
nB{ oM
interest on borrowing(s)
o oM

interim

487

interest on call(s)

nAkj oM ,LBAk oM
interest on capital

Bow (oM) k{ U jw
interest on deposit
,joPw oM
BnAmjoPw k{ U jw
interest on inventory loan

B j] A oM
interest on investment

nAmBow pA Be jpBM
n oM
interest on mortgage
interest paid
k{SiAjoQ oM

(BMn) oM kM nAkBM
interest-free loan

vdAo ,oM kM A
interest-in-possession trust

SMBY oM BM nAmBow
<BvA oM> A
interest-only loan
interest-rate guarantee
oM fo U
interest-rate parity
oM fo Bj
interest-rate risk

oM fo Bw pA {B vn
interest-sensitive stocks

nApBM nj oM fo RAoU M tBve Bw

interested third parties l WBY |Bh{A
interests, benefits, gains, cost-benefit
interfirm comparison

B ,e
So{ ka vB

interfund accounts

Tj Tv ] M BTA  JBve

interfund transfer

Tj Tv BJBve B RBTA

interim (B BUn jn nj) Anj B

interim accounts

internal analysis

488

Anj B BJBve
interim audit (auditing) ,Bw  woMBve
AnjB woMBve ,
toMBve

interlocking accounts

interim audit procedures

interlocking directorate

interim accounts

interim
interim
interim
interim
interim

kwn B{n

woMBve
audit work
balance sheet AnjB BpAoU
bond
S
o kw
certificate
UBk A
closing
nj B nj oUBj TvM

interim closing of accounts

(S n M) BMBve AnjB TvM

Mo RBA U ,TvM M BJBve

M B nAkMBve k{ BU BM nAkMBve
oTz ok S BA
S U e
interm injunction
intermediary, broker (wA j) wA
intermediate account wA B wA JBve
intermediate accounting

B cw nAkMBve ,B nAkMBve
intermediate accounting controls

nAkMBve iAj BoT

intermediate cash flows

interim dividend

Bw
Bw jw ,nj  Bw jw
interim dividend paid

Bw  TiAjoQ Bw jw
interim financial reporting

Anj B B xnAq

AnjB k BBo]
intermediate consignee

(wA nAkoi) wA ko
intermediate goods or product

AwA B

interim financial statements (interim

intermediate holding company

accounts interim report)

nB\U keA A M o nj  To{

A M oUnqM o nj So{ BA A
/kC JBve M o nB\U keA

nj B B BRn
interim inventory Bw  nAjoM j]
interim period
,kBBM nj
B nj ,
nj ,Bw nj
interim quality standards

AnjB S BjnAkBTwA

interim reporting
B o{nAq
AnjB B{nAq ,AnjB
interim reporting requirements

AnjB o{nAq RBAqA

interim reports AnjB B BxnAq
interim share (stock)
S w
interim share purchase

Bw Anj B koi
interim statement

intermediate term credit

RkAwT nBLTA
RkAwT A
intermediate time debt RkAwT kM
intermediate term loan

intermediate, middleman, broker

nAqnB ,j ,wA
intermediate-term financing

RkB B FU
intermediate-term loans Rk B BA
intermediation
wA
intermodal transport

 w  ka BM e
internal accounting control system

nAkMBve iAj oT Tvw

interior sale

,Anj M JBvdUn
Bw  JBvdUn
iAj xo

internal accounting controls

nAkMBve iAj BoT

internal analysis
nj dU q\U

internal applications, internal users

internal applications, internal users

iAj nB~

internal expansion

489
internal auditor

iAj toMBve

internal capital resources

internal audit adjustments

iAj woMBve eA RkU

internal audit approach

iAj ABow MB
iAj kwn

internal check
internal consistency

iAj woMBve jon

internal audit check

internal control

iAj woMBve kwn

internal audit department

iAj woMBve nAjA

iAj woMBve koQ

internal audit file

nj B .B\vA
iAj oT

internal audit findings

internal control checklist

iAj BoT Swo .Sva

internal control components

iAj BoT kjzU oB

internal control evaluation sheet

iAj woMBve BTB

internal audit manual

iAj BoT MBpnA oM

internal control instruction

iAj woMBve AnTwj

internal audit objectives

iAj woMBve Bk

iAj woMBve oTj

internal audit office

iAj BoT AnTwj

internal control letter

iAj oT B
internal control procedures

internal audit procedure

iAj woMBve n
internal audit program

iAj woMBve BoM

internal audit questionuaire

iAj woMBve BzwoQ

internal audit recommendations

iAj woMBve BjBzQ

internal audit records

iAj toMBve jBwA nAk

internal audit report

iAj woMBve xnAq

internal audit resourdes

iAj woMBve MB
internal audit standards

iAj BoT B{n

internal control questionnaire (ICQ)

iAj BoT BzwoQ

iAj oT oi
internal control risk
internal control structure (system)

iAj oT (Tvw) nBTiBw

iAj oT Tvw

internal control system

internal control weakness

iAj BoT 
B .

iAj BoT
internal debt
iAj o
internal controls

internal decision makers

Bko~U ,BpBw oM Bko~U

(BpBw nj) iAj nB\U keA pA ZnBi
internal deconstruction

iAj toMBve BjnAkBTwA

iAj nBTiBw kk\U

internal audit(ing) services

internal documents

iAj woMBve RBki

iAj woMBve
internal auditing

BpBw nj nAk ,iAj nAk

iAj BjAkn
internal events
internal evidence
iAj kA{
internal expansion
nj pA wU

internal auditing standards (IAS)

iAj woMBve BjnAkBTwA

internal expansion financing

internal expansion financing

internal review

iAj B MB pA jBTwA o pA k{n

internal financial controls, internal rate
of return

and development (IBRD)

490

iAj B BoT

internal financial reporting

iAj B o{nAq

iAj wnoM
internal sources
iAj MB
internal traffic
iAj jjoU
internal transaction
iAj RjBL
internal usage
iAj o~
internal user
BpBwnj Bk jBTwA

internal financing

internal validity

(So{ iAj MB pA) iAj B FU

BpBw nj KU
internal fraud

kM AnA BknAj AnBBTvM ,Bkj nBLTA

internal investment loan

(iAj MB pA) iAj nAmBow A

internal verification, verification

RB SLY Sd kFU ,q
iAj kw
internal voucher
internal-external evidence

internal investment resources

BpBw (oM) nj kA{

iAj nAmBow MB
internal investment, home investment
internal linkages

iAj nAmBow
iAj RBBLUnA .MAn

internal loan

(iAj MB pA) iAj A

internal management reports

Sok iAj B{nAq

iAj BnApBM
internal markets
internal national debt
iAj o
internal operating controls

internally generated report

iAj MB pA miF xnAq

international accounting (multinational
accounting)
(IAS)

internal rate of return (IRR)

iAj jpBM fo
internal rate of return = IRR

"iAj jpBM fo" h

internal reconstruction

nAkMBve AM BjnAkBTwA

international accounting standards

committee (IASC)

nAkMBve AM BjnAkBTwA T
international accounting standards
board

UB iAj BoT

AM nAkMBve

international accounting standard

nAkMBve AM BjnAkBTwA RF

international accounting standards

board nAkMBve AM

BjnAkBTwA RF

international accounting standards

(IAS)

AM nAkMBve BjnAkBTwA
international arbitrage
AM rAoTMnC
international association of

iAj nBTiBw kk\U

internal report

AM AnAjoTj B]

international auditing practices

(BpBwnj) iAj xnAq

iAj o{nAq
internal reporting
internal reserve, inner reserve
internal revenue (income)

book-keepers

iAj oil
iAj kCnj

internal revenue service (IRS)

(BoA nj) iAj BUBB nAjA

committee (IAPC)

T ,AM woMBve Ao]A T

AnAkMBve AM wAnk nj SMBY
AM BM
international bank
international bank for reconstruction
and development (IBRD)

wU oU AM BM

international bank for reconstruction

international bank for reconstruction

international trade terms

491

international labour organization (ILO)

and development

wU oU AM BM
international centre for settlement

~U AM qo
international chamber of commerce
(ICC)

AM BnpBM BUA

international clearing union

international liquidity
international loan

international management accounting

practice statements (IMAPS)

Sok nAkMBve AM A oe BBM

international market price

AM nApBM S

AM BQBBQ jBdUA
international commercial terms
(INCOTERMS)

nB AM BpBw
AM k
AM A

international monentary market

Q AM nApBM

AM BnpBM Ao{

international committee for

international monetary fund (IMF)

accounting cooperation (ICAC)

nAkMBve nB AM T

Q AM k
international monetary market (IMM)

Q AM nApBM

international commodity agreement

B AM BTA

international mutual fund

AM nAmBow oTz k

international congress of accountants

(ICA)

AnAkMBve AM o

international cooperation
administration

AM nB nAjA

international coordination committee

for the accounting profession (ICCAP)

international organization for

securities commission (IOSCO)

v
nAjBM AnA AoM AM BBpBw
AM oBil
international reserves
international securities marketn
association

nAkMBve nB AM T
nAjBM AnA AM BnApBM BpBw

international customs declaration form

international sources of funds

k o AM BnBA
nBLTA AM MB

international development fund

international standards on auditing

wU AM k
international federation of accountants
(IFAC)

(ISA)

international standards organization

(ISO)

(C) AnAkMBve AM wAnk

international finance
AM B
international finance corporation

AM B So{
international finance expert

woMBve AM BjnAkBTwA
AM BjnAkBTwA BpBw

international standards organization

AM BjnAkBTwA BpBw
AM RnB\U

international trade

international trade commission

Q AM v
AM B }~hT

international trade organization

international financial sources

AM RnB\U BpBw
AM B MB
international financing AM B FU

international trade terms

AM RnB\U RBeA

interperiod tax allocation

inventory liquidation

492

interperiod tax allocation

inventories, physical inventory, stock

= comprehensive income-tax allocation

w ,nBLA j]

njB RBB }~hU

interpolated rate
Lv fo
interpositioning
oj nAqnB pA jBTwA
interpot
jo nBLA
interpret
jo ovU

inventory

interpretable statement

inventory and warehousing cycle

ovU MB JBvdUn

ovU

interpretation

B j A j] ,v] j]

inventory adjustment, stock adjustment

j] kU
inventory allowance method

Bj] xpnA yB AoM ooil xn

nAjnBLA B j] ioa
inventory at begining period of goods

interpretation of control reports

oT RB{nAq ovU

interpretation of financial comparisons

B nj A j]
inventory at end of the period

(RBAodA) RAoB ovU

owBU
interpretations
interquartile range
nBa Aj

nj oiC SiBw Bo] nj B j]

inventory budget
nBLA j] ]jM
inventory build-up B jo nBLA ,B nAkU
inventory build-up period B nAkU nj
inventory card
nBLA RnB
inventory certificate nBLA j] A
(kj AnA BwoMBve M kBM AnBLeB  )
nBLA kFU
inventory certification

interrelationships among accounts

inventory classification

B AvB By\w ovU

interpretation of financial reports

B RB{nAq ovU
interpretation of variances

BMBve M MAn
interrupt jo  nBaj ,Thv ,jo 
intersegment sales
BzhM M xo
intervene
jo iAk
intervenor
k iAk
interview
LeB~ ,T
intra vires B RAnBTiA iAj .jkd nj
intra-company transfer pricing
intra-group

iAj RBTA nAmS

o M

intraperiod tax allocation

B j] kML
inventory completion tests

B j] U BpC
inventory control (stock control)

B j] oM oT Tvw
inventory costing, inventory pricing
inventory count

j] nAmS
j] xnB{

inventory cut-off (date)

AjonBLA BA (gnBU)
inventory equation
B j] jB

B BUn A M RBB }~hU

UAl
intrinsic

inventory financing

intrinsic value of an option

inventory holding gain, loss

B nBTiA oM UAl xpnA

k kM

Bj] B FU
B j] nAk pA {B Bp B jw

introductory paragraph

inventory holding profits (gains)

inventoriable costs

B j] nAk pA Be jw
nBLA j] cw
inventory level
inventory liquidation BQ j] yB

B j] JBve M vU MB Bq

ABw q

inventorial cost

inventory loss

review engagement, verification

493

inventory loss

inventory turnover

B j] nAk pA {B Bp

B xjo

inventory turnover (stock turnover)

inventory management

B xjo RBj ,B j] xjo

Bj] Sok ,B j] Sok

inventory obsolessence

inventory turnover period, average

number of days, inventory in stock

B (j]) MBMB
inventory of real estate

B j] xjo wT
inventory umover rate

o AA j]
inventory olosolescence

j] xjo Sow
inventory valuation (stock valuation)

B j] MBMB ,B j] jBTA k pA

inventory plugging

Bj] xpnA U
inventory valuation account

j] JBve nj KU k~ M nBTwj

inventory price tests

j] kU JBve
inventory valuation methods

B j] S BpC
inventory pricing

j] MBpnA B{n
inventory value variance

B j] nAmS
inventory pricing methods

B j] nAmS B{n

j] xpnA AodA
inventory, stock, stock in trade j]
inventory-sales ratio

inventory profit (income)

inventoy valuation methods

inventory rate variance j] fo AodA

inverted scale

inventory ratios

invest

inventory record

B j] BTLv
j] nk

inventory record keeping

nBLA jBwA nAk

inventory shortages cost

j] M xo SLv

Bj] nAk jw ,B j] jw

j] oil
inventory provision

B j] ov q
j] ov
inventory shrink
inventory stock

invested
invested capital
invested funds

j] MBpnA B{n
t KoU
jo nAmBow
k{ nAmBow
k{SiAjoQ Bow
k{nAmBow ]

invested value, capitalized value

k{ nAmBow xpnA
investee

omQBow ,omQBow nB\U keA

nBLA j] ,v] j] ,B j]

j] xnB{ oM
inventory tag

investiable (investabte) funds

inventory taking methods

investigate

B{n ,B j] U B{n

AjonBLA B{n ,oj]

investigation on accounts

inventory to slaes ratio

j] M xo SLv
inventory to working capital ratio

xjo nj Bow M B j] SLv

nAmBow jBC ]
,jo kwn ,jo dU
Mo BS BwB{ AoM ]Sv]
BMBve M kwn

investigation, review, study inspection,

review engagement, verification

kwn ,wnpBM ,(U) wnoM

investing activities

investment turnover rate

494

investing activities

investment guidelines

nAmBow M Mo BSB

investing ratio, capatalization ratio

nAmBow SLv
investment (company-trust)

nAmBow So{
investment (on) properties

A nj nAmBow

nAmBow Bjn
investment in bonds

o AnA nj nAmBow

L{ nj nAmBow
investment in default
SdU nAjBM AnA
/jnAj j] BC Siw BA  BpBw U
investment in branch

investment in foreign money

investment advisor (adviser), investment

counsel, investment consultant

nAmBow nBz
investment agreement

pnA nAmBow
investment in marketable securities

kTw jAj MB nAjBM AnA nj nAmBow

investment in securities

nAmBow BSA
investment allowance

nAmBow UBB hU

nAmBow L
investment amount
investment analysis

nAmBow dU q\U
investment analyst
investment
investment
investment
investment
investment

(B) nAmBow odU

nAmBow BM
bank
banker
nAmBow BM
base
nAmBow tBwA
bill
nAmBow RAoM
broker
nAmBow nAqnB

nAjBM AnA nj nAmBow

investment income

nAmBow pA Be jw .kCnj
investment institutions

nAmBow RBvw
nAmBow RBAkA
investment of funds
] nAmBow
investment measures

investment of reserve funds

] TikA nAmBow
investment opportunities schedule
(IOS)

nAmBow BTo k]
investment opportunity nAmBow BA
investment process
nAmBow kCo

investment cash flows

investment properties

nAmBow k BBo]
nAmBow qo
investment certificate nAmBow A

investment revaluation reserve

investment company (or trust)

investment revaluation reserve

investment center

nAmBow So{
nAmBow nBz
investment counsel
investment credit
,UBB SB
nAmBow hU ,nAmBow nBLTA
wA So{
investment exchanges
,nAmBow
nAmBow j
investment grade

Ji S AnAj
o AnA

investment guarantee nAmBow SB

So{ U SdU BAnAj

nAmBow MBpnA kk\U oil
MBpnA kk\U AoM oil JBve
investment scheudle

nAmBow qn Rn
investment tax credit (ITC)

BnAm Bow UBB BAq .hU

UBB zU ,|Bi
investment turnover nAmBow xjo
investment turnover rate

nAmBow xjo Sow

investment value

investment value

nAmBow xpnA

investments by owners

(Bow) Bw BLeB wU nAmBow

nAmBow
investor
investors capital
nAmBow Bow
invisible asset
jzB BAnAj
invisible supply
oB
o
invoice
JBveRn
invoice book
BJBvdUn oTj
invoice confirmation
Bw .nT B kFU
invoice cost
,koi q
(Bw L) ABw k{ BU S
invoice for goods received

kwn B Bw
Bw S
invoice register (BnT B) BBw SLY oTj
invoice sale
xo JBvdUn
invoice price

invoice, bill, customs invoice, statement

nB\U Bw ,koi Bw ,nT B

involuntary bankrupt merchant

o~U kM Tv{n o]BU

M Tv{n
jAnAo Tv{n ,AnBBTvM SwAinj
TwAiB kLU
involuntary conversion
involuntary bankruptcy

involuntary reorganization

nBL]A BpBw kk\U

involuntary retirement

isoexpected return line

495

involuntary saving

nBL]A TvzpBM
jBo pAkAuQ

irrecoverable

( MB o) kz
SBpBM MBo q
irrecoverable cost
irredeemable bond

koipBM MBo
o kw

irredeemable securities

koi MB o nAjBM AnA

kwnow kB Bw
irredeemable stocks
irredeemablesecurities

koipBM MBo nAjBM AnA

irregular gains

noo (UBo) BkCnj

RBhU RBBo] w
irregularity of accounts
BMBve M
irregularity, irregularities RTiA ,TiA
oTj SLY nj BLT{A
hU
irregulatory
irrelevant
BM ,MoB
irrevocable
omQBSzoM ,SBpBM MB o
irregularities

irrevocable agreement

gv MBo BSA

irrevocable and confirmed documentary
credits

k{kFU omQBSzoM jBwA RAnBLTA

irrevocable confimed L/C

SzoM MBo k{ kBU jBwA nBLTA

gv MBo jAjnAo
irrevocable contract
irrevocable credit

(gv MB o) SzoM MB o nBLTA

involuntary unemployment

irrevocable documentary credits

(jAnAo) ko nBM

inward bill of lading
jn BnBM
inward invoices
jnA BBw

omQBSzoM jBwA RAnBLTA

irrevocable guarantee gv MBo U
irrevocable letter of credit

inward manifest or import manifest

irrevocable non-confirmed L/C

iAj nj jnC
S SiAjoQ kwn

islamic banking

inward processing
iou

SzoM MBo jBwA nBLTA

(B ) jn BnBA

iredeemable bonds

SiAjoQpBM MBo
o AnA

kzkBU SzoM MBo jBwA nBLTA

wA nAkBM
islamic economy
wA jB~TA
isoexpected return line

Bv nBTA jn jpBM i

issuance of bonds

496

issuance of bonds

iump-sum purchase

o AnA nBzTA

nBzTA ,nk
pB]A nk
nk q

issuance, issuing
issue a permit
issue cost
issue note

(B{o B nBLA pA) B nk oM

jA (BwnA) nk
issue of shares, stock issue
Bw nBzTA
issue price
k{A S
issue, publish jo pU ,nBzTA ,jo ozT
issued
(ozT) njB
issue of material

issued capital stock (issued share)

k{ njB Bw
issued date
nBzTA gnBU
issuer
k
o ,kozT
issuing
knjB
issuing association
knjB jB
issuing authority
kjnBzTA BpBw
issuing bank
o{B BM
issuing house
nAjBM AnA o{B vw
item by item application  M  xn
itemize
T{ A M
items of asset
AnAj A
items of credit
nBBTvM A
iteraperiod tax allocation

nj nj RBB }~hU
iump-sum purchase

B\ nM BAnAj pA o koi

Jj
(just in time) plants = JIT

job method of cost accounting

Jihad Sazandegy pension fund

jqnB MBq nAkMBve xn

(nB xnBw nB{) nB nB{
job number

BBinB
nAjnBLA me xn pA k jBTwA

kpBw jB] RnAp TvzpBM k

B]
job card, job ticket
, bo{
xnBw nB{ RnB ,nB nB{ RnB
job classification , (nB) { KveoM kML
Bz kML
joaalah, contract of reward

job control, operaion control

job cost card

(nB ) RB oT
nB q RnB

job cost record, job costing record

xnBw k{BU BM ,q RnB ,MBw

job order costing, job cost system

(nB xnBw) RB{nBw MBq

xnBw q RnB
job order sheet
job production
(AB) jqnB kU
job request
nB SwAinj
job sheet

xnBw nB{ RnB ,nB nB{ RnB

nB RB~hz
job specification
job ticket, time ticket
jonB oM
job time card
nB RBA RnB
job training
nB xpC

job cost sheet

job-lot costing

xnBw k{BU (BM) q oM

job cost unit
nB q keA
job costing
nB MBq

kU pA nAk xnBw MBq

nB xnBw MBq
job-order costing

job costing (job order costing; specific

order costing)

nB xnBw MBq

job costing method

jqnB MBq xn
job cycle
nB ioa
job description
B bo{ ,{ bo{
job documentation
RB BAn
job evaluation
{ MB{pnA
job lot keA A M ,B BB

job-order costing method

nB xnBw MBq xn

Bw j ,nAqnB ,pBwnApBM
jobber
joint
BU (e nj) ,Bz , oTz
joint account
oTz JBve
joint account agreement

oTz JBve BAU

joint and several bond

Bzka SB
BM
o kw

joint and several liabilities

oTz kM ,BU Sv ,BU j

joint and several liability bond (joint

jumbo risks

498

joint and several liability bond (joint

joint use agreement

bond)

joint variance

joint audit

joint venture account

joint
joint
joint
joint
joint
joint
joint
joint

oTz SB
BM
o AnA

oTz (kwn) woMBve
bond
oTz SB
B kU
contract (agreement) oTz jAjnAo
cost, common cost
, oTz q
oTz k{BU BM
oTz B
BU
demand
heir
oTz VnA
holders
Bz BknAj
insurance
 AoT{A M
liability (debt)
,Bz kM
(kM jn nj) oTz Sv

joint ownership, co-ownership

( oTz) Bz SB
oTz BTeA
oTz kCo
oTz ~d

joint probability
joint process
joint product

oTz jBTwA jAjnAo

oTz (AodA) RoB

( oTz RnB\U) SnBz JBve

joint-and-several liability

kM oMAoM nj oTz Sv
jointly and severally oTz SB
BM A
jointly responsibility

(B oTz) oTz Sv
Apn xnAq oTj
journal book
journal entry
Bpn oTj SLY
journal ledger
 Bpn oTj
journal sale form
xoBpn oTj o
journal voucher

Bpn kw B nAkMBve oM
journal voucher summary

Bpn jBwA i
journal, day book, daily book,
journal book

joint product cost

oTz ~d k{ BU BM
joint product costing

oTz ~d MBq
joint product method of cost accounting

oTz ~d MBq nAkMBve xn

joint product offer

Bpn oTj
Bpn oTj nj SLY

journalization
journalizing

Bpn oTj oodU ,vBpn

jo RB ,tnjAj ,nAj ,
B
judgement
T ,e ,nAj ,RB
judge

judgement sampling

oj B Ao B xo
joint production
oTz kU
joint rate
oTz fo

BwoMBve wU UB o

judgemental method(of risk adjustment)

joint service costing

judgemental opinion

(vn kU) UB xn

oTz RBki MBq

joint services account

RB oM TL o nBA
judgemental risk evaluation

oTz RBki JBve

Bw So{
joint stock company

oBh UB MBpnA

nAj ,
B ,tnjAj

judgy

joint stock partnership

judicial arbitrator

Bw Th So{
oTz oU
joint tariff
joint tenancy
oTz nB]A ,Bz SB
joint tenant oTz o]FTv , oTz RBB

B nAj ,B nAj

B o kk\U
judicial review
juidicial authorities
B RBB
jumbo risks
nqM RAoi

junior accountant

499

junior accountant

nAkMBve TwoQow SdU  nAkMBve

/k nB k{nA
toMBve
junior auditor
junior issue
j SA BM nAjBM AnA
junior refunding
j ]nj
o AnA
junior stock incentive plan

Bw koi zU bo

junk bonds

BM vn BM
o AnA ,\M
o AnA

Bj M kwn Se
jurisdiction
jurisdiction clause
nAj o{
jurisprudence
SiB{ B
just price
jB S
just, fair
B~ ,KwB
just-in-time (JIT) production

M kU kCo
just-in-time (JIT) purchasing M koi
just-in-time techniques (JIT techniques)

nAjnBLA me xn ,BM Bxn

B~A SAk
justice and fairness
justified price
 S ,jB S
justify
jo ]U

justify

Kk
kaizen
keen (adj)

(QAr bA) qB ,oTv jLM

SMBn MB

keep house

killer bees
kind = in kind

(AnBL Swj pA) k{ zBi

keep-or-drop decision

AjA B U M ~U
key business ratio

q\U nj) k BTLv ,S BSLv

(B BRn dU
(wBwA B) k B
key factor
key industry

(k ) A S ,njB S
k A
key items
key job
k {
key man
oMnB }h{
key management
k{nA Sok
key number
BAn jk
key operations
(k ) wBwA RB
key profitability factor
key rate
key ratio
key variable
key worker
key-man insurance

nCjw k B
BQ fo
k SLv
k oT
(oY) BQ onB
Aok M

keyston pricing
kickback

kicker

jp Ba tBwA oM nAmS
{n

pBTA jAj
]B
ko Rn M AnAj

kind of commodity / kind of the goods

B 
kite-flying Aq ,pBMTw ,pAoQkM
kiting
pBMa o pA KU
(] jo JBve M JBve)
(ApnA nBvM) qaB S
knock out price
knocked down (KD) Rn M RC{B
K~ kM xo ,k{ jBQ

Ll
London inter bank mean rate

k BM M oM fo B
London inter bank offered rate
(LIBOR)

k BM M RkBU oM fo
labor = labour

jqTwj q ,onB ,nB

labour (wage) price variance, labour rate
variance, labour turnover

jqTwj fo AodA
labour (wages) efficiency variance

jqTwj CnB AodA

labour account, wages account

jqTwj JBve
nB jAjnAo
labour agreement (contract)
labour cost card
nB q RnB
labour cost summary

labour intensive

pA yM jqTwj q C nj  To{ ,oMo

/jnAj SA Bow q
nB B
labour law
labour legislations
onB A
labour market
nB nApBM
labour mix
nB o KoU
labour mix variance

nB LoU RoB ,nB o KoU AodA

(jqTwj)
(J cT M) oMnB
labour oriented
labour overtime
onB nB B
A
labour piracy
BM n onB
labour policy
BnB AkhTwA SwBw
labour quantity variance

nB o AnB AodA

jqTwj fo

labour rate

jqTwj q i Rn

labour rate variance

labour costs (wages costs)

jqTwj q ,jqTwj

(jqTwj) nB fo AodA

labour ration subsidy

labour efficiency variance

nB o ,jqTwj CnB AodA

B
A nB

onB q 
labour related benefits

labour excess, excess labour

labour hour absorption rate of overhead

labour surplus

nBMow TBw Jm] fo

AonB nB RBBw
labour hours
labour hours variance nB RBBw AodA
labour incurred
k{ B\A nB

labour time variance

AonB M Mo BAq

nB jApB

(jqTwj) nB RBBw AodA

nB o xjo
labour turnover ratio
nB xjo SLv
labour turnover

labour usage variance

labour usage variance

labour variance

late payment fine

502
landed terms

(jqTwj) nB o~ AodA

jqTwj AodA

k~ nkM nj hU ozM B BM

(Bjo) zi M jn

landing

labour-cost ratio

landing storage delivery (LSD)

q M Tv jqTwj jnAkBTwA q SLv

A

landlord

labour-hour method of depreciation

landmark

, TwA LwBd AoM (nB SBw) xn

jonB SBw BL oM TwA

landscaping

language of business

labour-off the job pay

nB\U keA BMp ,RnB\U BMp

nBM BA jq SiAjoQ

lapping (teeming and lading)

labour-saving innovation

jo  M  ,jp K] M ,jpj

jqTwj q nj ]o nj nC
BMBve TMoUM

lack of order of accounts

laddered portfolios
lag
lag factor

dU ,nAk ,hU
p B ,o]
BAn ,po Bz
pBwd

BQ BnAm Bow

jBTAK ,Bp B
v (xo) koi nT B

lag in payment by debtors

AnBkM SiAjoQ oiBU

lag in payment of salary

lapse

M jAjnAo kwn BBQ M ,k{ 

lapse of stock option jBTwA R k BA
pA jBTwA S BA) Bw koi nBTiA pA
(w B nBTiA oM
Aoe jpj
larceny
large purchase
k koi
large-capitalization stocks (large-caps)

e SiAjoQ nj oiFU

lag in payment of wages

BM nApBM xpnA pA  BTo{ Bw

(nqM BTo{ Bw) knAjnioM

jqTwj SiAjoQ nj oiFU

,oiFU B~iB{
lagging indicators
Th bw BM B Bp Bnj
jB~TA BSB
 kM
laissez-faire
land and deed registry A jBwA SLY
land improvement
,p pBvM
p nj (BMop) RBvwFU
land patent
p pA]
land tax

AnA oM RBB

largest return on investment

land, estate, real estate, real property,

last-in-first-out cost (LIFO cost)

properties
landed cost

A ,p
B dU q

landed price

q B{  B k{A S
,onBM
/j{ hU e

nAm Bow jpBM oTzM

nBM kMpB] ,z vU

lashing

last day of field work

kwn RB Ao]A pn oiC

last invoice pricing

koi nT B oiC tBwAoM nAmS

(BM) S oiC
last price
last sale
B oiC S
last trade
nB pn nj B oiC
jnA oiC pA njB A xn
AjBM S
late charges
jooj q
late insured person
k{ R k{ M
late payment fine
jooj Bp
lasting price

late tape

leaseholder

503

late tape

RB S xnAq nj oiFU
lateness
jooj
latent defect
BQ } ,AkQB K
later year investment

kM Bw nAmBow
(LB] oT ) jn oT
lateral
latest allowable time
pB\ S oiC
latest purchase price method

leader merchandising

nAmS nj ozQ ,
o nj ozQ

SAk ,oLAn
leading and lagging
oiFU \U
leading indicators
ozQ B~iB{
leading insurer
A oM
leakage
TwB ,(Tz) jL
lease accounting
wU nB]A nAkMBve
leadership

koi S oiC xn
,{Q ,Q oU
ozB kCnj pBwoz
e q
law expense
law merchant RnB\U e ,BnpBM e

lease agreement (contract)

law of corporations (company act)

lease

laundering

BTo{ B
law of diminishing return
law of probability

lease
lease
lease
lease
lease

q jpBM B
RBTeA B

lease

nB]A jAjnAo
nB\TwA AnAj
asset
financing
nB]A o pA B FU
inception date
nB]A o{ gnBU
liability
nB]A kM
obligations
nB]A RAkU
option agreement koi e BM nB]A
prepayment
nB]A SiAjoQyQ

lease purchase agreement

law of succession

VAo (vU) B ,SYAn B

koi nB]A jAjnAo

lease purchase vendor

law of supply and demand

koi nB]A k{o

B
BU
o B
(oz)B q
lawful heir, heir at law
B VnA
lawless, unlawful, illegal
Bo
laws and regulations
RAno A

lease receivable, rent receivable

lawyers letter

lease, rent

lawful expense

e  kFU SwAinj

TBnj nB]A
lease selling accounts
lease term

leaseback (renting back)

lay days

Tz pAkAnBM B onBM AoM

Bpn
(oiFU RnBvi U kM)
,U
lay off, vacation
U SBe ,onB Ski nBTA
Tz (pAkAnBM B) onBM Bp
lay time
lead
SAk ,oLn
lead schedule
A oMnB
lead time

xnBw jAj M Bp B ,Bp ]o

u] B B SBnj

{o nB]A BJBve

nB]A Ao{ ,nB]A Rk
nB]A

leased asset

jk\ nB]A ,jo nB]A nBMj

k{ jAj nB]A AnAj

leased property

nB\TwA ,nB]A jn AnAj .AA

,k{o wM B nB]A
nB]A jn pA jBTwA e

leasehold

leasehold improvements

nB\U AA pBvM
n jn nB]A
leasehold mortgage
leasehold property
AnB]A B
leaseholder
k nB]A ,o]FTv ,nAjnB]A

leaseholding, tenancy

legal reserve account

504

leaseholding, tenancy

nAjnB]A
leasing
nBLTA nB]A
leasing company
q So{
leasing revenue
nB]A kCnj
leasing versus buying koi MB nj nB]A
least cost
q oT

legal considerations

least cost production method

legal documents

q Ake BM kU xn

legal cost
legal counsel

e RBe
wnjAj q ,B q
e An{

legal currency, the currency of the

country

nz ([An) wn Q
B joPw
(B) e jBwA
B BTBA

legal deposit
legal domicile

least-cost combination

legal entity (or person), artificial person,

q oT KoU
q oT S
least-cost position
least-cost production q oT ~d
leave buy out
kz jBTwA ~io koi

legal entity

leave of absence with pay

legal form

e pA jBTwA BM ~io

leave pay, vacation pay ~io BA e

legal formality

leave traveling charge

legal inspectors (statutory examiners)

~io RoBv q
 oTj ,nAkMBve oTj
oUBj ({B) BUnB
oTj SLY knB
 oTj oT

ledger
ledger cards
ledger clerk
ledger control

ledger control account

oTj oT JBve

 oTj {B oM

ledger sheet

ledgerless book-keeping

e (S~h{) }h{

legal entity of the company

So{ e S~h{

SBAe ,nBzAe
B {
B RBozU
B {

legal fee

legal format
checklist

B tnpBM Sv a

legal inspectors fee

B tnpBM eqAe
B oM
legal interest
legal letter
e kFU
legal liability B kM ,B Sv
legal maximum reserve

B TikA oX Ake

legal minimum reserve

oTj kM nAjoTj
left-over capacity

B TikA Ake
legal note(s) (H.S.)

Bi So jApB So ,kBBM So

vn joM M pA AoM z{Q RB

leg

(k{B Tvw) B S{AjjB

legal notification

legacy, field, inheritance, heritage

oU VnA ,VAo

legal (public) liability

() B kM
B BL xn
B BjB
wA Bow ,B Bow

legal obligation

B (nBiA) BnBA

B kU

legal office (or department)

(B) e nAjA

legal basis method

legal representation letter, lawyers

legal bodies

letter

legal capital

legal competency

RjB{ AjA AoM }h{ B Se

e (nBz .) kFU

legal requirements
B RBAqA
legal reserve account

B TikA JBve

legal reserve funds

letter

505

legal reserve funds

B TikA ]
legal reserve insurance B TikA M

less than container load (LCL)

legal reserve, required reserve, statutory

lessee, tenant

reserve

lessen

B TikA ,B joPw

legal restriction
B Sjkd
legal right of set-off
oUBU e
legal settlement
B vU
legal stage (state)
e S

legal status of deceased partner

k{ R o{ e S

legal status of new partner

kk] o{ e S

B KU ,B SwAijAj
legal suit
legal title
B SB
legal transfer nAjBM AnA wn BTA 
legal validity
B nBLTA
legal validity of shares Bw B nBLTA
legalize
jo B ,jo pB\
legend
y ,kw nB{ ,SLY bo{
legibility of documents jBwA BAi SMB
legislate
kAnm B

oTB So pA oT

k nB]A ,o]FTv
pA TwB ,jo oT
o] ,kj nB]A

lessor
lessor accounting

(o]) kjnB]A wU nB]A nAkMBve

B MB o
o AnA
letter dispatched book njB BB oTj
letter bond

letter of agreement, agreement,

consent letter, letter of consent

BSA
letter of allotment

(vU oM B Rn) BvU

AkhTwA B
BU
letter of authorization
BTB
letter of awareness
nBiA
letter of comfort Bo ,iA AqTA
letter of application

letter of commitment, warranty, written

undertaking

BkU

letter of credit (LC)

(BnBLTA) jBwA nBLTA

legitimate expense for tax

letter of credit (documentary credit)

RBB AoM (pB\) oz q

legitimate method of costing

BM BnBLTA ,jBwA nBLTA

BnBA
letter of engagement
woMBve jAjnAo
letter of declaration

lender

MBq (oz)  xn
kj A ,kj o

lending at a premium

Bw jAj o M Mo jqnB

lending at a rate
AoTwA Bw oM fo
lending securities

AoTwA Bw
lesees borrowing rate

k nB]A AoM AoTwA fo

lesees implicit interest rate

letter of guarantee issue cost

BSB
nk q
RnBvi U n
letter of indemnity
letter of inquiry

e  kFU SwAinj

BBU
letter of intent (LOI)
letter of protest
B SwAiA
letter of recommendation,

k nB]A AoM k{U jw
fo

lesees incremental borrowing rate

k nB]A AoM AoTwA
o fo

less developed country (LDC)

Be nj Bnz ,TB wU oT Bnz

wU

representation by management

Aok kFU
letter of representation, representation
letter

Aok wU RBA Sd kBU B

(Sok kFU)

letter of understanding

life insurance policy

506

letter of understanding
letter of violation
letter received book
letter stock
letter-post items

BU S{AjjB
BhU
kwn BB oTj
B MB o Bw
TvQ BB A

liability reserve = accrued liability

liability sheet

kzSiAjoQ ToU kM
kM (Rn) n

liability to group companies

o  BTo{ M kM
liability to parent company

letters patent

SLYM  B B So{ B) k{ SLY wA

AoTiA A ,BpBTA (kwn
SB cw
level of activity
level of aggregation
\U Aq . cw
level of attainment
SB cw
level premium
SMBY M e
levels of market efficiency

A ,njB So{ M kM
liability to subsidiaries

o BTo{ M kM
j ,AqA ,kU ,kM
liability, debt, due
liable for damages
RAnBvi v
liable for payment
SiAjoQ v
liable for payment of debts

nApBM CnB bw
(jo ) oA ,oA
leverage
leverage lease
nB]A n M koi
leverage ratio, gearing ratio oA SLv

BkM SiAjoQ v
liable to pay duty, dutiable

o e SiAjoQ z
liable to tax, taxable, retable

leveraged buy out (LBO)

AoTwA o pA KeB~U ,oA koi

kM BM So{
leveraged lease
oA RkkM nB]A

librarian

leveraged stock

license, royalty

leveraged company

A o pA k{ nAkoi Bw
RBB
,RBB jnCoM
levy
levy assessment ,(nAjo{) Tj nA
RBB MBpnA ,nA
liability (scrip) dividends payable

TiAjoQ Bw jw kM
liability certificate, certificate of debt

kM (kFU) A
liability coverage, liability payable

kM SiAjoQ MB L
liability for endorsement

BTeA kM ,vo pA Be kM
(BkM) RAkU oTj
liability method
kM xn
liability ledger

liability of auditors BwoMBve (kU)Sv

liability representation

BkM kFU

librarian system
licence, permit

RBB z
nAkMBT ,BBM
BBM Tvw
AoQ ,pA]

pA] ,BpB]A ,FTAe ,pBTAe

licensed public accountant

nB p\ AnAj wn nAkMBve

,K e ,Y o~U e
B
,n e
Bw o~U e
lien on shares
lienee
nAmY ,o
lienor
oY ,An
life annuity
oAAjB (v) oTv
lien

life annuity installments

vAv oTv
o M
life assurance
life cycle
o ioa ,RBe nj
life income funds oAAjB kCnj k
life insurance
o M
life insurance policy
o BM

life interest

line responsibility

507

oAAjB B uLe , o
e
life long annuity
oAAjB Bw no
life of machine
{B o

limited assurance, negative assurance

life table of asset

limited discretion

AnAj jBTwA MB o k]

oAAjB SB
life-cycle budget ~d o ioa ]jM

limited dividend company

life-cycle budgeting

company

life interest

limited audit

life tenant

~d o ioa BL oM kM]jM
life-cycle costing

o ioa BL oM AnAj k{BU BM U

RAw \ xn
lifo-cashflow consequences
xn oYFU
k xjo oM jnA oiC pA njB A
life-periods method

lift-on, lift-off = lo-lo

Yo] BM Tz hU onBM

light and heating expense
light taxation

RnAoe B{n q
Lw kMRBB

(Lv) jkd BA

jkd woMBve
jkd SB
jkd Bw jw BM So{

limited liability company, limited

jkd Sv BM So{

limited liability partnership (LLP)

jkd Sv BM BU So{

jkd o
limited life
limited open end mortage bond

jkd n BM
o AnA

limited partner

jkd Sv BM o{
limited partnership ,Th BU So{
jkd SnBz ,Th SnBz
limited partnership with shares

Bw Th So{
limited power of attoreny (LPOA)

lighterage

Mj wU Tz pA pAkAnBM onBM q

Td BLT{A ,BTeA Bi
likely error

jkd SB
limited recourse financing

likely errors in the financial statements

B BUn nj BTeA RBBLT{A

limit check
jke oT
limit down
S yB ke
limit move
S oU ke

|Bi U BM A
jkd MB

limited sources

limited testing of the system

Tvw jkd pC
limited trading authority

limit order

B jAj B\A S] SB

jkd xnBw , S M xnBw

jkd RB{nBw oTj
limit order book
limit price
() jkd S
limit up
S yAqA ke

limiting factor (principal budget factor)

limitation of action, limitation period

line

line
line

Bp no

line

kwn Aj nj Sjkd
Sjkd nj
limitation period
limited (ltd)
o~d ,jkd

line

limitation on scope

kjkd B
L{ ,T{n
and staff relations jBTw  MAn
item
]jM A pA
of credit
,nBLTA (Aq) ke
(nBLTA i BA) nBLTA AnA A
 BB] .SvQ
position

line responsibility

() Ao]A Sv

line-by-line consolidation

list of prices

508

line-by-line consolidation

liquidation value

ow M ow U
i q MBU
i TwA

linear cost function

linear depreciation

,vU xpnA
(kaoM xpnA) dA xpnA

liquidation value of assets

BAnAj kaoM xpnA

linear programming

liquidator, trustee in bankruptcy,

i vBoM .qnBoM
i won
linear regression
linear relation
i MAn
linear statistics
i nBC
linear trend
i kn
linear-cut approach
i yB xn
linearity
i MAn

equity receiver

liner shipping

BMBve jo kLU k M

BAnAj k SMB
liquidity of assets

liner terms
liner trade
liquid

 AoTz i wU e
AoTz i Ao{
nB\U  AoTz
,(k{ Q) k
k ,k Rnk AnAj

liquid asset

Bw AnAj ,k{ Q AnAj

k MB oil
liquid reserve
liquidate jo k ,jo qnA ,jo vU
liquidate a company

(jo d) kaoM An To{

k{ k AnAj
liquidated asset
liquidated damages
k RAnBvi

~U ok
liquidity
(nB] k) k
liquidity crisis
k AodM
liquidity index
k }iB{
liquidity management k oM Sok
liquidity of a bank
BM k
liquidity of accounts

liquidity of papers

jBwA AnA k SMB

liquidity position

k S B

liquidity preferences k BSd]nA
liquidity premium
k o
liquidity ratio (acid-test ratio; quick
ratio)

k BSLv ,C SLv ,ow SLv

k vn
liquidity risk
list
Sv ,jo Swo
list of accounts payable

(BkM) TiAjoQ BMBve Rn

liquidating a partnership

BU So{ dA

list of accounts receivable

(BK) TBnj BMBve Rn

liquidation (winding-up)

BAnAj jo vU ,vU ,dA

liquidation costs
vU Bq
liquidation dividend
dA Bw jw

list of accounts, chart of accounts,

accounting manual
list of assets

liquidation dividend profit (earning)

list of creditors

guaranteed, gurenteed profit

list of debtors

vU jw

liquidation due to bankruptcy

Tv{n j M dA
vU q
liquidation expense
liquidation of a company So{ ~U
liquidation proceedings
vU RBAkA

BMBve Swo
BAnAj Rn
AnBL Rn
AnBkM Rn

list of doubtful debts

A z BkM Rn
BnAmBow Rn
list of liabilities (debts)
BkM Rn
list of prices
BM Swo ,BT Rn
list of investments

list of rent received

list of rent received

loan receivable

509
TBnj nB]A Rn

list price, catalog price

S ,Sv nj Znk S
listed bond tnM nj B MB
o AnA

loading for contingencies

M e M BTeA Bq SMBM  jqnB

j{ B
A
loading in branch inventory

listed company

tnM nApBM nj k{ TomQ So{

L{ B j] TBdU jw
loading participation in profit

listed investment

nj k{TomQ nAjBM AnA nj nAm Bow

tnM

loading space

listed option

Tz nj B onBM
A ,jAj SBA ,jAj A ,jAj o
loan
loan (at) with interest
nAjoM A
loan agreement
A jAjnAo

tnM nj  Bw xo B koi nBTiA oM

/SwA k{ TomQ
listed security

loading the goods on ship

nj k{TomQ (So{) w .nAjBM AnA

tnM
listed selling price Swo L xo S
listed shares
(tnM nj) k{ TomQ Bw
listed stock
tnM nj B MB Bw

loan amortization schedule

listing of non-cash investment and

loan charges

loan at call
loan at notice
loan cap

financing activities

BTB Swo
ko B FU nAmBow

loan

A TwA k]
LBAk A ,nAkj A
nAkjo A
A w

(A jBTwA miA) A Bq
A BY ,A U
collateral
commission
A v e
fee
A eqAe
from partners
Bo{ pA TBnj A
guarantee scheme
A U bo
holder
kjA
interest, interest on loan
A oM
on deeds LT kw BM A ,kU A
on deposit
joPw Y M A BA

listing particulars

loan

tnM nj xomQ
BT So{ RB~hz

nAjBM AnA

loan

listing requirements

loan

nAjBM AnA tnM nj xomQ Ao{

litigate
jo Aj BA ,jo AijAj
litigation
e j ,B j
AijAj ,eo Bj ,B U

loan

litigation support

loan on notes

SwAijAj ATzQ B ,BLTzQ

kp q
living wage, minimum wage
jq Ake

loan on overdraft

living expenses, cost of living

jw nj oTz q
onBM MB B

load fund

jqnB q BM nAmBow k
nBM
load, burden
loadable, executable, feasible
Ao]A MB
loading charge
onBM q

loan

loan
loan
loan

(Tw) nB\U jBwA MB nj A

S{AjoM B
A A
loan on stocks
Bw MB nj (o)A
loan on trust
TAo{ A
loan position
A S

loan position statement
loan receivable

A S
Rn
TBnj A

loan repayment factor

510

long term (debt-liability) debt capital

loan repayment factor

long form auditors report

A SiAjoQpBM nT B
A JBvdUn
loan statement
loan stock
Bow A Bw ,
o Bw

long form report, long-term report

loan to capital ratio, capital structure

ratio, debt-equity ratio

Bow M A SLv

loan to equity ratio

Bw BLeB e M A SLv

Bo{ M TiAjoQ A
loan value
A xpnA
loanable funds
,AoTwA MB ]
jAj A ]
ko A
loaned
loaned flat
oM kM A
loanee
koA
loan to partners

local currency

d Q keA ,iAj .d pnA

(d) iAj koi
local rate
iAj fo

toMBve (~U xnAq) kM xnAq

~U Rn
long format
long haul
kM ow i
long hedge koiyQ o pA kB ~
long lasting plants RkkM o BM RBvwFU
long lease
RkkM nB]A
long lived assets
Rk kM BAnAj
long lived intangible assets

RkkM jzB BAnAj

 nj
long period
long position

AoTwA koi
long range budget  jkd BM ]jM
long range plan
w jkd BM BoM
long run
RkkM
long run capital budget

local purchase

RkpAnj ABow ]jM

long run cash budget

local safe keeping (LSK)

local sale
lock out

oTz M T nAjBM AnA

iAj xo
(BonB wU) BinB U

lock up

k So{ BAnAj B Bw pA zhM xo

lock-in capital, loan capital, debt capital

k{uLe Bow ,A Bow

Bow uLe
locked market
k An nApBM
lock-up

locus regit actum

RkpAnj k ]jM
RkkM RAkB

long run earnings

long run equilibrium

(BS) RkkM pA
,Rk kM AAo
long run frequency
RkkM nj Bw jw SiAjoQ SLv
nApBM RkkM fo
long run market rate
long run performance
RkkM Ao]A
long run profit maximization

jw RkA Bwn oX Ake M

long run profitability

nk d A MBU jBwA
lodgement
joPw ,jU
logical reasoning
 kTwA
london inter bank bid rate (LIBID)

k BBM oM iAj fo
R kkM nj
long cycle
long dated bill
RkkM RAoM
long established policy
oj SwBw
long form auditing

(~) ~U woMBve

long run rate

Rk kM jjw SMB
RkkM fo

long standing policy

RkkM (z i) SwBw

nAjBLj M
long tail liability
Rk kU
long tap
RkkM nAjBM AnA
long tail insurance

long term (debt-liability) debt capital

RkkM kM

long term (strategic) financial plans

long term (strategic) financial plans

(joLAn) RkkM B BBoM

Rk kM AnAj

long term asset, long-lived

loss on bad debt

511
long term recivables

RkkM TBnj BJBve

long term refundable deposits

long term bill

Rk pAnj jAjoTwA MB BjoPw

(pn w pA yM) RkpAnj RAoM

RkkM ]jM
long term budget
long term commitments Rk kM RAkU
BjAjnAo ,BTiBw RkkM BjAjnAo
nBBQ
RkkM jAjnAo
long term contract
long term credit
RkkM RAnBLTA

RkkM RAkU SiAjoQ Rnk

RkpAnj ,RkkM
long term, long run
long ton
,( 1027) nqM U
(kQ 2240 BM oMAoM) kM U
RkkM
o AnA
longs
loophole
B Ao]A pA nAo An
loose leaf
jApC AnA B RnB

long term credit commitment

loose leaf ledger

long term construction contracts

RkkM nBLTA kU
 A) RkkM kM
(k{BM Bw pA yM C kwnow
RkkM AnBkM
long term debtors
long term debt

long term debts to net worth ratio

s xpnA M Rk kM kM SLv
RkkM B FU
long term forecast
RkpAnj MyQ
long term financing

long term investment

RkkM nAmBow
R kkM A
long term items
long term lease
RkkM nB]A
long term liabilities
RkpAnj BkM
long term loan
RkkM A
long term monetary assets

Q RkkM BAnAj
long term notes payable

RkkM TiAjoQ jBwA

long term notes receivable

RkkM TBnj jBwA

long term solvency

lose
loss

(k{Ak] AnA) k\  oTj

jAj Swj pA ,jo no

RnBvi ,Bp

loss (gain) on repossession

jk\ U pA {B (jw) Bp
loss and gain = profit and loss

Bp jw
loss and gain account Bp jw JBve
loss area
Bp 
loss assessment
RnBvi Aq MBpnA
loss carried forward, loss carryforward

UC Bnj M TBBTA Bp
UC Bnj M Bp BTA
loss carry over
loss carryback L Bnj M BTA Bp
loss contingency
BTeA Bp
loss discount
Tn Swj pA k hU
loss from abnormal spoilage

jBo RBB
pA Be Bp
loss from discontinued operations

RkkM (BkM) RAkU

long term planning RkA qnBoM
long term position
RkkM S

k{T RB pA Be Bp
Bp MBU
loss function
loss marking operation
nBLBp jo
loss of chaim
B Bp ,SAo Ak
loss of value (or fall in value) xpnA SA

long term prepaid expenses

loss on bad debt

long term obligations

Bq Rk kM SiAjoQ yQ

k{ Siw RBLB pA Be no

loss on contract

luxury trade

512

loss on contract

(B no
) BQ no

loss on investment
nAmBow no

low-return capital

loss on manufacture

pA) nBKeB Jm] AoM BwoMBve SMBn

(eqAe jo  o

B keA M kU keA pA B BTA

k{BU BM pA oT T M k{TiBw
Bj] Bp
loss on stocks
loss on stocks due to fall in price

S w oYA oM Bj] Bp

loss payable endorsement

loss ratio

lowballing

lower control limit (LCL)

oT BQ ke
lower of cost or market (LCM) rule

nApBM B k{BU BM A kB

lower of cost or market price (value)

Aoj  M M
w o Bp
Bp SLv

loss per share

 jpBM nAmBow

loss relief

nApBM S B k{ BU S Ake
lower of cost or market rule

nApBM S B k{BU BM A kB

lower of cost or market valuation

So{ Bp j M UBB SB

Bp (AoL]) TikA
loss units
Tn Swj pA ~d jBeC
lost capital
Tn Swj pA Bow
loss reserve

lost discount, cash sales discounts

Tn Swj pA hU ,xo k RBhU

lost usefulness (depreciation)

AnAj jjw AU Tn Swj pA B TwA

RkpAnj nAjBM AnA
lost-dated papers
lot
\e ,pAkA ,Twj ,nAk
lot acceptance sampling

L jn nAjoM
xnBw nAk

lot size

lot tolerance percent defective

d nj JAoi B knj
low coupon bonds

 jpBM BM
o AnA

low of cost and net realizable value
rule

}Bi> <k{BU BM> A oM TL kB

<TBpBM xpnA
low p/e stocks

k{BM BQ BC jw M S SLv  Bw
pB BT ,(BQ) oT S
low price
low-load fund

kA Bow BM nAmBow k

k{BU S A tBwAoM MBpnA

BQ Sj
lower precision limit
Sj BQ ke
lower precision

lower quartile, lead time

BTdU Mn ,pn S B k{BU BM A

lowest cost operation

q Ake BM jo
jwoQ Bow
lucrative capital
lucrative investment
jwoQ nAmBow
lucrative profit opportunities

jjw jBp (RBBA) BSo

lump sum acquisition

B\ n M (koi) ~dU
 SAo
lump sum compensation
lump sum contract

nB  S tBwAoM  jAjnAo

 e q

lump sum freight

lump sum payment

 (B\) L SiAjoQ
 (B\) koi
lump sum sales B\ . ]Twj xo
lump-sum, indexing
 L
joM q JBve M eo nj 
(u) \U B
luxury article
luxury trade
u B RnB\U
lump sum purchase

Mm
M.

BM MAn nj (Million) h

jn nB M BL jAkA
{B nAjoTj
machine book-keeping
machine hours
(RC){B nB RBBw
machine operating hours

{B jonB SBw
machine operation cost

{B RB q
oM{B

machine oriented

machine rent charge (expense)

{B nB]A q
machine set-up
machine time sheet (record)

machine utilization

 cw nj wBw vn
macro accounting = national income
accounting

nAkMBve
macroeconomics
 jB~TA
mail order business ALUB nB Kv
mail order of payment LT SiAjoQ nTwj
mail order sale
ALUB xo
mail transfer
TvQ Ae ,LT Ae
main contract
,A BQ
A Swj jAjnAo ,A jAjnAo
main contractor, major contractor

oj {B B oUPB jo jBC

machine times

macro (political) risk

{B nB RBA oM
{B nB RBA
{B joM nB

machine-hour rate

q jo {ow fo ,{B nB SBw fo

{B nB SBw tBwAoM nBMow
machine-hours method of depreciation

RC{B nB SBw xn M TwA

RC{B
machinery account
RC{B JBve
machinery

machinery and equipment

RAq\U RC{B
machinery depreciation

RC{B TwA

A nBBQ ,A Swj nBBQ

A RAnBLTA
main credits
main documentary credits

A jBwA nBLTA
A 
main function
main insured person
A k{ M
main office
qo oTj
main population under coverage

y{Q SdU A k{M S]

A ~d
main product
main product cost

A ~d k{ BU q
A ow
main row
maintain
jo nAk
maintenance
SLAo nAk
maintenance call
j ov nBiA

maintenance cost (expense)

management by objective

514

maintenance cost (expense)

maker of a note

S{Ak oU q
jApB Bow
maintenance excess
maintenance lease nAk oU BM nB]A
maintenance of capital Bow S{Ak

malpractice insurance

maintenance of physical capital

(jB) q Bow S{Ak

maintenance period, retention period

nAk oU nj
j Ake

kw knjB
mala fide (tnM bA) S w n pA
malfeasance
k{ BLT{A KUo
malinvestment
KwBB nAmBow
B UBAkA oMAoM nj Aoe RBki M
B  S] ,BvA o
man-power
manage, administer
jo Ao]A ,jo nAjA
managed (band) exchange rates

maintenance requirement
maintenance reserve

nAk oU TikA
k Bow

major capital

major capital project

major
major
major
major

ABow () nqM bo

k oTz
customer
defect
k A }B
duties
k BU
effects
k RAoYFU

pnA fo Bw jkd
managed costs (expenses)
management

management accountant

Sok nAkMBve
management accounting

Sok nAkMBve
management accounting data
(information)

major expansion project

k AwU roQ
major repair budget wBwA RAoU ]jM
major repair or extraordinary repair

jBA oU B wBwA oU
k xo
major work
A nB
major sale

majority equity holders, majority

stockholders

SoX A Bw BLeB
majority interest
oTzM B knAj
majority shareholders
SoX A AnAkBw
majority shareholders vote

Bw BLeB SoX A En
o keA
make allowance on
k{ B hU
make provision, forecast
jo MyQ
majority-owned subsidiary

make ready time

BTwj pAkAAn Bp ,pBwjBC Bp

maker (signatory) of promissory note

Tw (kBA) knjB

k{ qnBoM ZnBh
jo nAjA ,Sok

Sok nAkMBve RBA \

management accounting guidelines
(MAGs)

Sok nAkMBve Bjn

management accounting structure

Sok nAkMBve nBTiBw

management advisory services

Sok nBz RBki

management appraisal
Sok MBpnA
management attitude
Sok xo
management by exception

BXTwA tBwAoM Sok

management buy-in (MBI)
So{ koi
vw ZnBi pA Aok w M oAj
koi
management buy-out (MBO)
vw iAj pA Aok wM oAj So{
management by exception principle

BXTwA BQ oM Sok A
management by objective

k BL oM Sok

management by objectives (MBO)

manner of combining interests

515

management by objectives (MBO)

Bk tBwA oM Sok

management consulting services

Sok nBz RBki

management control system (MCS)

jo oT , Sok oT Tvw

management discretion

Sok kke B o
Sok ZnBh
management fee
Sok eqAe
management expenses

management information system (MIS)

Sok RBA Tvw

management trail

Sok n
management underwriter
Bkw ok
managements authority
Aok nBTiA
managements discussion and analysis

Sok RAo dU q\U

managements illegal acts

Aok B i RBAkA
ok
manager = director
managers compensation ok eqAe
managers fee
ok eqAe
managerial accounting Sok nAkMBve
managerial compensation

management integrity

Sok BAq e

Sok iA Se ,nBTwnj ,SAk

managerial control

management letter of representation

managerial control systems

Sok kBU
management letter, letter of
recommendation

management override of internal

controls

iAj BoT jnAm BQ op

management performance

SB nj S RnB Aq

management performance audit

(UB woMBve) ,Sok jo woMBve

management ratios

Tok oT BTvw

managerial finance, financial

Sok B
k ] nAjA

management of cash

Tok oT

Sok BTLv

management remuneration

Sok eqAe
management representation

AnA toMBve M Aok  ,Sok kFU

k
management responsibility

Sok Sv
management review (or audit)

managment

B Sok
managerial function
Tok 
managerial personnel
k nAjA woQ
managerial systems
Sok BTvw
managing director
Bok
managment committee
Sok T
mandate
B nTwj , nBTiA
mandated audit AqA . nBL]A woMBve
mandatory labour, forced labour,
compulsory labour

nBL]A nB
mandatory redemption
nBL]A koipBM
mandatory saving
nBL]A joPw
manifest
d bo{ ,nBM BnBA
manifest (cargo)

( w  o) BnBM
manipulating the accounting records

management science = operations

pBwJBve
nBTwj ,onApBM jB\A
manipulation of accounts
pBwJBve

research

manner of combining interests

Sok woMBve B wnoM

Sok yAj ,RB nj dU
Sok B{

management style

manipulation

B KoU xn

manpower planning

manpower planning
manual

marginal cost pricing

516
BvA o qnBoM

RAno BAnTwj \

manufacturing progresses

manufacturing resource planning

manual accounting system

(MRP)

nAkMBve Tvw AnTwj

Twj nB
manual labor (work)

manufacturing statement

manual of accounting = accounting

manual

nAkMBve AnTwj
jo kU ,TiBw

manufacture

SiBw eAo

kU MB qnBoM

k{ TiBw B q Rn
kU Bp
manufacturing time
manuscript
A hv ,uSwj
manuscript signature
A BA

manufacturer

marcroeconomic factors

(nAjBinB ) k kU ,kpBw
SiBw ,kU
manufacturing
manufacturing accounting kU nAkMBve
manufacturing budget (B ) SiBw ]jM
manufacturing company
kU So{

jB~TA  BoT , jB~TA B

manufacturing cost (expense), output

cost, product cost

(~d) kU q

manufacturing cost of finished goods

k{TiBw B k{BU BM
manufacturing cost of goods produced

TiBw B kU q ,SiBw q
manufacturing cost variance

SiBw q RoB
SiBw CnB
manufacturing enterprice T vw
manufacturing efficiency
manufacturing measure
manufacturing mix
manufacturing order

(kU) SiBw nB
SiBw KoU
kU xnBw

margin

xpnA RBU ,}BiB jw ,jw {Be

margin account
margin agreement
margin of profit ratio

A {Be SLv ,BA {Be SLv

A {Be
margin of safety (MS)
margin purchase
v .nBLTA koi
margin risk
joPw jAj Swj pA vn
margin security

nBLTA Rn M koi MB nAjBM AnA

B
marginal
marginal analysis
B dU q\U
marginal balance, final balance

oT Bq M kCnj jApB ,B kB

marginal cash flow k ] B xjo
marginal cost kU keA o oT q
marginal cost curve
B q d
marginal cost equation

manufacturing overhead

(SiBw) kU nBMow
manufacturing overhead allocated

marginal cost function

B q jB
B q MBU

marginal cost of capital (MCC)

kU TB }~hU nBMow

manufacturing process

nBLTA JBve
nBLTA koi jAjnAo

Bow B q
marginal cost of production

(kU kAo) SiBw Bo] ,SiBw eo

manufacturing productivity

kU B q
marginal cost price

SiBw noM
manufacturing profit (or loss)

kU (Bp B) jw

B q Kve oM S
marginal cost pricing

oT Bq  BL oM nAmS

marginal costing, variable costing

marginal costing, variable costing

market failure

517
mark up pricing method

B MBq ,oT MBq

S yAqA U xn

marginal efficiency of investment

mark-down

nAmBow B jpBM
B MBq jB
marginal equation

jnC BQ xo n M An B S
kpU jw
mark-up

marginal income rate

marked (of marking) to the market

A{Be jw Ko
,B kCnj Ko

nApBM (xpnA) S BM kU

marginal income, incremental revenue

marked cheque, stamped cheque,

(B
A ~d xo kCnj) B kCnj

B }Bi kU
marginal net product
marginal product
B (kU) ~d

enfaced check

marginal productivity

kU B Rnk ,B noM

n a
marked shares
n Bw
market
,jo xo koi
xo koi d ,BAo] pe ,nApBM
market ability opening balance

marginal productivity of capital

Bow B noM

market acceptance

pn xpnA ,nApBM xpnA

nApBM wU B xomQ

marginal productivity theory

market analysis

B noM nU
B jw
marginal profit (income)
marginal rate of tax
RBB B fo
marginal rate, final rate
B fo

nApBM pA dU xnAq ,nApBM dU q\U

nApBM y\w
market appraisal
market arbitrage
Bq RB
market beta
nApBM BTM Ko

marginal return on capital

market capitalization (market valuation)

Bow B jpBM
B keA k{BU BM
B
A keA k{BU BM ,B
marginal utility
B kB
marginal weights
B KAo

marine
jnBnj M TvMA ,odM ,Bnj
marine bill of lading
(B ) Bnj BnBM
marine charge
Bnj  e fo
marginal unit cost

marine insurance, sea insurance

Bnj M
AoTz ,jnBnj
maritime insurance
Bnj M
maritime law
Bnj e
maritime lien
Bnj pBTA ,Bnj oUoM
maritime survey
Bnj wnpBM
mark to the market JBve jnCnj pn M
mark up pricing
S yAqA U
mariner

market channels

So{ nApBM xpnA U

(pU) nApBM nB\

market conditioning

nApBM oM nAmoYA
nApBM Ao{

market conditions
market demand potential

nApBM BM B
BU

market discount function

nApBM qU y .jonB ,nApBM qU MBU

market equilibrium
nApBM jBU
market equilibrium point

nApBM nj jBU 
market expectation theory of the term
structure

oM fo Bp nBTiBw nApBM RAnBTA nU

market failure

nApBM n~ ,nApBM BwnB .Sv{

market for management labor

market for management labor

market forces

marketable debt security

518

Aoe Aok RBki nApBM

nApBM Bo

market share variance

market size
market size variance

market growth

market structure

BT ow yAqA BTeA ,nApBM n

nApBM nB SBw
market hours
market index
nApBM }iB{

market study
market tendency
market tendency is falling

market index of stock prices

Bw S nApBM }iB{
oM nApBM fo
market interest rate
market maker
pBwnApBM
market method
nApBM xn
market or sales value method

nApBM B xo xpnA xn

nApBM  ,nApBM xnBw
market order
market out clause
nAo
A Ao{
market place
nApBM d
market portfolio

nApBM BnAmBow \ ,nApBM UoQ

nApBM S
market price
market price list
nApBM BS Swo
market price per share w o nApBM S
market rate
BQ oM fo ,nApBM fo
market rate of discount
qU nApBM fo
market rate of interest, market price per
share

nApBM nj oM fo
market rate of investment Bow nApBM fo
market report
nApBM xnAq

nApBM w AodA
nApBM pAkA
nApBM pAkA AodA
nApBM nBTiBw
nApBM wnoM
nApBM BU

SwA qUM n nApBM kn

market tendency is upward

SwA oU M n nApBM kn

nApBM BpC

market tests
market timing

B jAj B\A AoM KwB Bp U

nApBM kn
market trend
market trust
nB~dA nApBM
market value = fair value
market value method

pn xpnA ,nApBM xpnA

nApBM xpnA xn

market value method for investments

BnAmBow nApBM xpnA xn

market value of stock (goods)
market value ratios
market value weights

B nApBM xpnA
nApBM xpnA BTLv
nApBM xpnA KAo

market value-weighted index

Bw S p }iB{
nApBM BQ oM S
market-based price
market-based transfer pricing

nApBM S BL oM iAj RBTA nAmS

market research expense

market-oriented enterprise activities

nApBM wnoM q
market research, market review,
market survey

nApBM (dU) wnoM

market risk
nApBM vn
market risk premium
nApBM oBh o
market risk-return function

nApBM jB~TA RBvw BTB

marketability

jBL SMB ,xo Sw ,xo SMB

marketable

(nApBM nj) ow xo MB ,Tn xo

marketable asset

nApBM jpBM vn MBU

market segmentation theory
market share

nApBM kMyhM nU
nApBM w

(nApBM nj) xo MB AnAj

marketable bonds kTw

jAj MB
o AnA

marketable debt security

xo koi MB kM nAjBM AnA

marketable equity securities

marketable equity securities

marketable goods

material omission

519
master control account

kTw jAj MB Bw AnA

nApBM M
o MB B

master
master

marketable investment

nApBM nj BAow nAmBow

xo koi MB A

master

A oT JBve
(o oUBj AoM  oTj nj)
A koQ
file
plan
 BoM
requisition
nBLA pA SwAinj oM
schedule
 Bp BoM

marketable loan

master

marketable securities, street securities,

master-budget utilization

trading securities

kTw jAj MB nAjBM AnA

jAj MB Bw AnA
marketing
MBnApBM
marketing & sales
xo MBnApBM
marketable shares kTw

matching
matching concept

marketing and administrative expense

nAjA MBnApBM q
B pU 
marketing budget
MBnApBM ]jM
marketing channel (pU) MBnApBM Ao\
marketing consultant
MBnApBM nBz
marketing cost (expense)
MBnApBM q

B] ]jM pA jBTwA
jo LU ,jAj SMB
MBU ,MB

match

MBU A ,Bp U (A) 

matching concept of cost and income

marketing area

marketing cost variance

MBnApBM q AodA
MBnApBM xn
marketing policy
marketplace
nApBM
marking
T{Am S ,kU
marking clerk
(tnM nj) nAmio
marking quotation
 ,nAmS
markup cancellation
yAqA me
marriage allowance
ZAjpA 
martingale

Bp Bnj KveoM ojB U

mass customization
mass investment
mass market product

LA pBwxnBw
LA nAmBow
xooQ ~d

mass production, large scale production

LA kU
master accountant, senior accountant

k{nA nAkMBve
B] ]jM bo
master budget plan
master budget volume ,nBTA jn So
keA nBTA jn So U

kCnj q U
matching of cost with revenue

kCnj BM q MBU
matching principle

BM nj o Bq MB A ,MBU A
nj B BkCnj
Tz BTQB kwn
mates receipt
material

k ,SABM ,A jA ,jB B

material damage

jB RnBvi
k oYFU ,SABM oYA
material error
SABM BLT{A
material goods jB B ,u] ,B ,jA
material handing
jA  e
material impact
SABM .k oYFU
material in process
SiBw Bo] nj jA
material in transit
An nj jA
material information
RBA
material issued
njB jA
material effect

material issued to product

kU S] njB jA
jA RnB
material ledger card
material misstatement
,BSwnjB
SABM odU ,k odU
material omission

SABM odU me Rn M KU

material on site

maturing (debt-liability)

520

nB BQ cB~ jA
material price
jA S
material price variance
jA fo AodA

materials inventory warehouse

material purchase price variance

materials issued analysis sheet

material on site

Bi jA nBLA
jA nk

materials issued

A jA koi fo AodA
material quantity variance = material
usage variance
material related cost

jA o~ AodA
jA M Mo q

material requisition, material requisition

form, material requisition record
material returned

jA SwAinj oM
TzoM jA

material returned to store

material returned to supplier

materials issued in excess of

requirements

ZBTeA oM kAp njB jA

materials mix variance jA KoU AodA
materials purchase budget

jA koi ]jM

materials quantity variance

materials requirements planning (MRP)

pB jn A jA qnBoM

k
o M TzoM jA
jA RB~i
material spoilage
jA xBQ Shn
material transfer note
jA BTA kw
material usage
jA o~
material specifications

material variance

koi S pA yM T M njB jA

jA S uBnA ,jA o~ AodA

nBLA M TzoM jA

material usage variance

jA qn RB~hz oM
materials issued at an inflated price

jA o~ AodA

jA AodA

material weakness

k 
B ,SABM 

materials requisition

jA S uBnA ,jA o~ AodA

materials requisition (stores issue note;
stores requisition)

(nBLA pA) jA SwAinj

jA o~ ]jM

materials usage budget

materials usage variance

jA o~ AodA
jA jpBM AodA
maternity nAjnBM SeAoTwA BA q 
materials yield variance

material weakness in internal control

maternity benefits

iAj oT Tvw nj SA BM 

materiality
jM SABM ,Lv SA
materiality concept
SA 
materiality principle
SA A
materialize
jo jB

nAjnBM SeAoTwA BA BAq

maternity leave
BAp ~io

materially misstated

k odU ,k{ odU SABM nM

jA
materials
materials and services
RBki jA
materials and supplies inventory

RBq Bi jA nBLA
jA oT
materials control
materials cost
A jA k{BU BM

mathematical accuracy

Bn .UBLwBd Sd
mathematical error

UBLwBd
Bn BLT{A

k{n kM jB~TA
matured bill
kwnow RAoM
matured claims
kwnow RBLB
matured debt (liability)
kwnow kM
maturing
kwn ow Be nj
mature economy

maturing (debt-liability)

kwnow Be nj kM

maturing loan

mechanized accounting system

521

kwnow Be nj A
maturity
M kM  hnBU ,kwnow
kwn kwnow
kwnow nj L
maturity amount
maturity basis
LwBd BL
maturity date
kwnow gnBU
maturity of debt
kM SiAjoQ k
maturity of loan
A SiAjoQ gnBU
maturity value
,kwnow B kM L
kwnow nj xpnA ,kwnow xpnA

maximum stock level holding

maturity value of debt

mean-per-unit measurement

maturing loan

kM kwnow xpnA
,kwnow BU jpBM
maturity yield
wA xpnA ,kwnow nj xpnA ,kwnow xpnA
pBwzM
maximization

j] nAk cw oX Ake

maximum transfer price BTA S oUBM
meal allowance

Am jBA
wT ,B
B AodA
B jnCoM

mean
mean deviation
mean estimation
mean per unit estimator
mean return

means

keA o nj B jnCoM
nBTA jn jpBM

keA o B (jnCoM) opAkA

Bw

means of clearing

maximized investment oX Ake nAmBow

vU qnA (jBwA) Bw
oT BnAqMA
means of control
means of entry
oTj nj SLY w
means of payment
SiAjoQ Bw
means of transportation  e Bw
measurability
opAkA SMB
measure
To pAkA ,k\w
measure unit
opAkA keA
measured goods
k{ opAkA B

maximizing price

measurement attributes

maximization of contribution margin,

contribution margin maximization

xo {Be jo oX Ake

maximization of income kCnj jo oX Ake
maximize
kBwn oX Ake M
maximize return on investment

nAmBow jpBM kBwn oX Ake M

maximum (Max)

S pBw oX Ake

oTzM ,oX Ake

opAkA BBi
opAkA 
LwBd gnBU

maximum and minimum stock

measurement concept

nBLA nj j] Ake oX Ake

So oX Ake
maximum capacity
maximum efficiency
AnB oX Ake

measurement date

maximum efficiency rate

measurement of revenue

maximum pensions

CnB oX Ake Ko

BoTv oX Ake

maximum period of payment

measurement in terms of money

Q KB nj opAkA
UB kCnj opAkA
opAkA kCo

measurement process

measurement, evaluation

SiAjoQpBM nj oX Ake

maximum price, highest price

measures of dispersion

(oX Ake) q B S
oX Ake nAmS
maximum pricing
maximum stock
oX Ake j]

measuring unit

opAkA B y\w
k AoQ BnB
opAkA keA

mechanized accounting system

{B nAkMBve Tvw

mechanized accounts

methods of judging efficiency

522

qB BJBve
median
w jk ,pU B
median ratio
B SLv
medical insurance
Bnj M
medium ratio
B SLv
medium-size company
wT So{
medium-term
RkB
medium-term bond RkB
o AnA
medium-term capital
RkB Bow
medium-term contract
RkB BQ
medium-term debt
RkkM kM
medium-term forecast Rk B MyQ
medium-term note
RkB kw
meet M jni oM ,jo jnCoM ,jo RB
meeting
\A ,v] ,\
melon
B
A jw vU
member
knB ,

merchandise turnover = inventory

member of the association of

merit good

accounting technicians (MAAT)

merit rate

BTvA nAkMBve BvU \A 

BA M hU
member takedown
members entrance fee  jn e
members of the household
nABi jAoA

merit rate of employee

mechanized accounts

turnover

xjo nj ,B j] xjo (RBj)

v] j]
nB\U BM
merchant bank
merchant books
nB\U oUBj
merchant wholesaler
xo k
merchant, businessman, trader

o]BU ,BnpBM
xo MB ,B MB
merchantable
merge ,jo BjA nj ,k{ BjA nj
BjA
kBjA
merger
merger reserve
BjA oil
merging audit evidence
merit bad

message switching

So{ AnAkBw SwAinj M dA

memorandum account

(d
U) T{AjjB JBve

BtBwA

knB TvB{ ]nj

RBA B BQ jBL

method of accounting for treasury stock

members voluntary liquidation

(members voluntary winding-up)

woMBve kA{ BjA

o B
k B
TvB{ ]nj

method
method
method
method

Aqi Bw nAkMBve xn
of calculation
LwBd xn
of measurement opAkA xn
of neglect
BA xn
of pricing
nAmS xn

memorandum of association

method of pricing goods dispatched

memorandum of financing ] BU oM

BwnA ~d nAmS xn
method of valuation
MBpnA xn
method of valuing
xpnA U xn
method, policy, procedure, system xn

memorandum reconciliation account

BMBve LU nBC JBve

mercantile agent

B ,nAqnB ,nB\U kB
B j] ,nB\U B
merchandise advance
B SiAjoQyQ
merchandise in transit
An M B
merchandise inventory
B j]
merchandise

methods of absorbing overhead

nBMow Jm] B{n

}~hU B{n
methods of allocation
methods of judging efficiency

AnB }hzU B{n

meticulous calculation

minute book

523

j nBvM LwBd

metric ton
( 2204.6) oT U
microeconomic theory joi jB~TA nU
microeconomy
joi jB~TA
mid-day work
pn nB

minimum transfer price

middle paragraph explanatory,

minimum wage rate

meticulous calculation

paragraph
middleman, broker
milage (mileage)

(xnAq) d
U kM
nAqnB ,wA
B M ow q

mill-based system pricing

BTA S oT
oU Ake

minimum variation

minimum wage legislation

jqTwj Ake B
jqTwj fo Ake
ministry of commerce
BnpBM RnAp
ministry of cooperative
BU RnAp
ministry of economic and finance

milliard (billion)

AnAj jB~TA nA RnAp

AnAj RnAp
ministry of finance
ministry of industry
B RnAp

million

ministry of labor and social affairs

BinB dU nAmS Tvw

jnB
(nAq nAq)

min-max method, high-low method

oX Ake ,Ake xn

k
k
k oBil
k MB
jB pA nAjoMoM e

mine
mineral
mineral reserves
mineral resources
mineral rights

BT]A nA nB RnAp

minor accountant, auditor, accountant
assistant

nAkMBve  ,(q] nAkMBve) nAkMBve 

(BM  Q) Bw Q
minor coin
minor defects
q] }B
minor work

minimization of cost

q] nB ,o nB ,Ao nB

SA

k{ BU BM jo Ake
kBwn Ake M
minimum (min)
Ake

minority

minimum acceptable rate of return

minority holders

L MB jpBM fo Ake

minimum benefits
BAq Ake
minimum efficiency
CnB Ake

minority inactive investment

minimize

minority active investment

SA Bo nAmBow

minority interest income

minimum initial investment

A nAmBow Ake
minimum level of cash

SA AnAkBw jw
minority of shareholders

k j] nAk cw Ake
minimum old age pension

TvzpBM oTv Ake

oTv Ake
minimum pension
minimum price
S Ake

Bw KeB SA

minority shareholders right (interest)

k j] cw Ake
minimum level of cash holding

SA B nAmBow
SA BLeB

SA Bw BLeB e

minority shareholders, minority
stockholders

SA Bw BLeB
BhMAo

mintage, seigniorage
JoAe
minus tick
S yB
minute book
RAo Am i oTj
mint(ing) house

minute book of board of directors

minute book of board of directors

ok RF RAo Am i oTj
minute book of general meeting

\ RAo Am i oTj
minutes of directors, minutes of board
of directors

model

524

ok RF RBv] Rn

minutes of general meeting

mispriced securities

kz nAmS Swnj nAjBM AnA

jo  BLT{A
misquote
misrepresentation
,nj nBA
JlB BM ,Se K ,L{ BA
o~U ,B
missdemeanour
missed discount
Tn Swj pA hU

\ RBv] Rn
SwnjB onBM
misappropriation e ,SwnjB jBTwA
(Tj nAkMBve nj) SwnjB }~hU ,

missed income, lost revenue

misappropriation on wages

missing documents

misapplication

jqTwj tTiA
jo JBve BLT{A
 LwBd
oT
oT AnAj

miscalculate
miscalculation
miscellaneous
miscellaneous asset

miscellaneous control account

oT ZnBh oT JBve

miscellaneous expense, other expense

oT q
miscellaneous revenue

(SA) oT kCnj

miscellanous bank charge

BM oT q
oT kCnj
misclassification
SwnjB kML
misconduct
nAjA w
miscount
(jo JBve kM) jo{ kM
misfeasance , e ,SwnjB jBTwA
(Tj nAkMBve nj) SwnjB }~hU
miscellanous income

misinterpretation
misleading

missed revenue
missing asset

k{j nAk jBwA

j Be
missing the market
nApBM jAj Swj pA
mission statement AkA BTBwn BM
misstated items
k{odU A
misstatement
RBodU ,SwnjB AnA
misstatement bounds
BQ BM jke
misstatements of facts
Be odU
misunderstanding SwnjB nj ,BUw
misuse of public funds
K ,L{ BA
A i BM ,JlB BM ,Se
k{ B ,jo h
mix
mix ratio
RBLoU (SLv) KoU SLv
mix variance
KoU AodA
mixed
Th
mixed account
Th JBve
mixed cost oT

Bq
,Th q

missing links

mixed cost formula method

mixed cost items

oLU w ,SwnjB ovU

jo Ao ,k Ao

misleading financial statements

k Ao B BUn

mixed policy
mixed tariff
mixed variance

Th q o xn
k{BU BM Th A
Th BM
Th oU
LoU RoB

mode of transportation

mismatching of cost with revenue

kCnj BM Bq j MBU k

Tn Swj pA kCnj

Tn Swj pA kB
(AkQB) j AnAj

model

 e xn {
A ,k

moderate income

monetary unit sampling

525

moderate income

wT kCnj

moderate priced goods

 S BM B
modern accounting

(nk) kCpn nAkMBve

woMBve
modernized bookkeeping nk nAjoTj
modern auditing

modification of books of accounts

JBve oUBj { oU

Ao{ kU
modification of terms
modified
k{ okk\U ,k{kU
modified accelerated cost recovery
system

k{BU BM ow SBpBM k{kU Tvw

jAj { oU JBve
modified account
modified accrual basis

k{bA kU xn
modified auditors report

monetary asset
monetary assumption

Q keA RBLY o ,Q keA o

Q RBB
monetary authorities
monetary cash-basis accounting

k{kU k nAkMBve
Q xAjBQ
monetary compensation
monetary current asset Q nB] AnAj
monetary current liabilities

Q nB] BkM
Q RBA
monetary data
monetary debt
Q kM
monetary errors
SLY nj BLT{A
monetary gain or loss
Q Bp jw
monetary gold
BM 
monetary incentives
Q BqA
monetary item
Q 
monetary measure allocation

toMBve k{ kU xnAq
modified books (ledgers)

Q AnAj

Q nB tBwA oM }~hU
monetary measurement convention

jAj{ oU oUBj

modified cash basis ,k{ kU k BL
k{bA k xn

monetary order

modified equity method

monetary principle

k{ kU s xpnA xn

monetary policy

Q A LwBd A
BM Ae
Q SwBw

Q keA A ,Q keA T{BA SMBY A

modified historical cost accounting

monetary reserve(s)

systemk{kU hnBU

Q (B)TikA
Q oBh
monetary risk
monetary stock
Q j]
monetary system
Q Tvw
monetary transactions
Q RjBL
monetary unit
Q keA

k{BU BM Tvw

modified temporal method

k{bA S xn
modified treasury stock method

Aqi Bw k{kU xn
kU RnBL
module
keA ,Sv ,yhM
molding forces
Bkj {
momentum
JBT{
monetarist
Q o nAko
monetary
Q
monetary amount
Q (L) Aq
modifing language

monetary unit assumption

Q keA (RBLY) o
monetary unit concept

LwBd nj Q keA lBhUA A

monetary unit sampling

Q keA tBwAoM o

monetary value

moral hazard

526

monetary value

Q xpnA

monetary working capital

LwBd nj Q ,Q xjo nj Bow

monetary working capital adjustment

Q xjo nj Bow kU
monetary working capital adjustment

Q xjo nj Bow kU
monetary-nonmonetary method

Qo Q xn
Q M kLU

monetization
monetization of debts

j jo Q M kLU
k Q M kLU
monetizing
money
jBL w ,Q
money back
SiAjoQpBM U
money center banks B] nqM BBM
money changing
Q Ao
money charger
pnA }~hT ,Q Ao
money converted into foreign currency

money terms

Q xpnA
money wages
(Q) k jqTwj
money-off offer
hU BM xo
money-refund offer
jAj uQ MB xo
moneyed resources
k Q MB
moneyed, man of money
nAj Q
monitoring value
UnB xpnA
monopolies and mergers commission

BBjA BnB~dA v
onB~dA
monopolist
monopolistic
nB~dA
monopolistic competition nB~dA SMBn
monopolistic right, franchise, exclusive
right

nB~dA e

monopoly

B koi nB~dA ,B nB~dA nApBM ,nB~dA

nB~dA S
monopoly revenue
nB~dA kB
monopsony
nAkoi nB~dA nj nApBM
monopoly price

]nBi pnA M k{ kLU Q

(Q) k q
money cost
money economy
Q jB~TA
money equivalent
Q oMAoM ,Q jB
money income
(k) Q kCnj
money interest
k oM
money laundering
Q oU B {Q
money making
(jo ]) TiBw Q
money market
Q nApBM
money market line
Q nApBM i

monotonous application of cost

money measurement

monthly posting

Q Kve oM opAkA keA

money order, transfer (money),
remittance

nAmA ] ,Ae .Q Ae

money rate of interest

(oM k fo) oM Q fo
T B{
money spread
money stock
Q \e
money supply
Q
o

q SiA (vU) {ow

monotonous auditing
monthly allowance

SiA woMBve
BB no

monthly closing date

BMBve BB TvM gnBU

monthly closing entry BB BTTiA SLY
monthly physical count

BB AjonBLA ,BB q xnB{

(JBve kB B BnA) BB 
BB nB]A
monthly report
BB xnAq
monthly salary
BB e
monthly rent

monthly wages worker

moral control
moral hazard

BB oMjq onB
iA oT
iA oi

moral hazard phenomenon

multiple relationships

527

moral hazard phenomenon

iA oi kkQ
moratorium to pay tax

RBB SiAjoQ B S
moratorium, usance

motor vehicles

nU  Bw
mould
To KB ,jo qnKB
movable property = movables  AA
moving average
odT
B

moving average process

odT B oM TL kAo

kM SiAjoQ S ,jAjnAo kkU ,S

moratory interest, late interest

jooj oM
(omQB) kn M pA AnAj
mortal asset
mortality
AnAj omQ TwA
mortality chart
omQ TwA nAj
mortality curve
o o d
mortality of asset
AnAj omQB
mortality of stock
B j] omQB
mortgage
Y ,n ,o
mortgage bank, pawn bank
n BM
mortgage bond
n
o AnA
mortgage certification
n BA
mortgage creditor
Y BM nBL
mortgage debt
n kM
mortgage deed
n kw

moving budget = continuous budget

oT ]jM
B]MB] q

moving expense

multi programming systems

ABoMka BTvw
multi-alternative decision

q ka M ~U
multi-column journal
multi-shift
multi-shift work

Twka Bpn oTj

TM ka
TMka nB

multi-stage consolidation

Aeoka U
multi-step income statement

Aeo ka Bp jw Rn
LB]ka RnB\U

mortgage loan, loan on mortgage

multilateral trade

Y BM A ,n A
n nApBM
mortgage note payable n TiAjoQ kw
mortgage notes
Y jBwA
mortgage payable
n j
mortgage pool
n
o AnA
mortgage, pledge T{Am n ,T{Am o
mortgaged
k{ T{Am n M

multilateral transport

mortgage market

nka  e
BSo{ BjA koi
multinational company
Tka So{
multilevel affiliation

multinational corporation

Tka (Bw) So{ ,TAo So{

Bka o
multiphase sampling
multiple breakeven points

mortgaged asset

(k{ T{Am n M) n AnAj

n So{
mortgaged company
mortgagee  BpBw B }h{ ,koo
/j{ jnAm o C jq AnAj
kjA
mortgagor
mosaqat
(RBBv k) RBBv
motivation
zU ,qA ,xqA
motivational cost
odT B

owMow  ka j]
multiple costing

(~d ka) Ko MBq

multiple currency system
multiple exchange rate
multiple rate
multiple relationships

pnA ioka B
pnA Bka fo
LoU fo
Bka MAn

multiple sampling

528

multiple sampling

Bka o
Bka RBki

multiple services
multiple solution rates

jkT jpBM Bfo

multiple step income statement

Aeo ka Bp jw Rn
multiple tariff system jkT oU Tvw
multiple taxation
LoU kMRBB
multiple-line underwriting

LB]ka vomQ
multiple-product pricing

~d ka nAmS
Aeoka {
multiple-step format
multiplied by number of insured years

M e
RAw nkMo

kCnj oYBU Ko

multiplier effect

multiplier principle of investment,

investment multiplier

nAmBow yAqA Ko

~dka So{
multipurpose testing
nka pC
multiproduct firm

multistage sampling
municipal bond

Aeoka o
BnAjo{
o AnA

mutual agreement (contract)

MBT jAjnAo
mutual fund nAmBow oTz k
mutual fund custodian
nAjSBA
mutual fund open-end fund

jkd nAmBow So{

mutual investment
MBT nAmBow
mutual investment funds

MBT nAmBow ]
mutual recognition directive

MBT BwB{ RAno

mutual recognition directive

Nn
naked contract
name
name
name
name

national debt

(UM) ATzQ M jAjnAo

B BM
o kw
bond
brand
nz UnB\U B
plugging
nB\U S B B nAoU
tag, label RB~hz RnB ,KvaoM

named port of destination }hz k~ nkM

named port of shipment

e AoM }hz nkM

}hz Tz
named vessel
narration
B bo{
narrative form = report form xnAq o
narrow market
 nApBM
narrowing the spread
jw {Be yB
national accounting
nAkMBve
national auditing standards
national bank
national brand
national budget
national capital

woMBve BjnAkBTwA
BM
Bz
]jM
Bow

national economy

Sj kM , o
jB~TA

national expenditure, national

cost (expense)
national income accounting

kCnj nAkMBve
national income, social income kCnj
national product
~d (kU)
national wealth
RoY
nationalized company
k{ So{
natural interest
oM ,jB oM
natural interest rate
L oM fo
natural person
e }h{
nature of inventories
Bj] SB
near cash
kL{
necessity, requirements
J] ,Rno

negate
jo nBA ,jo 
negative assurance onBA , BA
nBKeB B BRn jn nj toMBve 
negative balance / adverse balance

national commission on fraudulent

negative cash flow

financial reporting

negative confirmation

BxnAq nj KU M kwn v

B

negative

national committee on government

negative

accounting

negative

Tj nAkMBve T

national council on governmental

accounting

Tj nAkMBve An{

negative

 kB
 k Bo]

(woMBve nj)  kFU

 TvL
correlation
equity
 Bow
goodwill
 ow
interest
 oM

negative opinion

net operating income approach (NOI)

530

negative opinion

 o

net asset

s xpnA ,BAnAj }Bi

BAnAj xpnA }Bi

negative pledge clause

net asset value

AnAj jnAq n nj k o{

 kFU
negative verification

net asset value (NAV)

negative working capital

net avails

negative yield curve

 xjo nj Bow
 jpBM d

net back price

net benefit

negligence, neglect

net book value

BU ,n~ ,S ,BA ,nBAw

xpnA kM
negligible value
negotiability
omQBTA ,B MB

net book value

net borrowings

AnAj xpnA }Bi

L }Bi
ZnBh ov pA uQ S
}Bi S
oTj xpnA }Bi
(NBV) oTj xpnA }Bi
BA }Bi

net capital requirement

negotiable / non negotiable

B MB o .B MB
negotiable assets

(BTA MB) B MB BAnAj

negotiable bill

(vo w M) BTA MB RAoM

negotiable certificate of deposit

B MB BM joPw A
negotiable check

(kTw jAj) BTA  MB a

BTA MB jBwA AnA
negotiable securities B MB nAjBM AnA

pB jn Bow }Bi
net carrying amount

k{SLY xpnA }Bi ,oTj xpnA }Bi

k ] }Bi
net cash currency
pnA }Bi k
net cash flow
k ] }Bi xjo
net current assets nB] BAnAj }Bi
net cash

net current replacement cost

qB] nB] xpnA }Bi

net domestic product iAj }Bi kU

negotiable papers

net export of goods and services

negotiable warehouse receipt

net funds

negotiatble error

B MB nBLA kwn

S{m MB BLT{A

negotiated transfer pricing

iAj RBTA AU nAmS

negotiated underwriting

net identifiable assets

net
net
net

jAjnAo koi kU
negotiating bank

net
net

nAqnB BM ,k B BM
n M T o Am
e
AU TiA
}Bi
(value-worth)
}Bi xpnA
= network
L{
advantages
}Bi BAq

net
net
net

net application of funds

] nB~ }Bi

BwB{ MB BAnAj }Bi

s .}Bi jw
income
income approach
}Bi jw xn
interest, pure interest
}Bi oM
investment
nAmBow }Bi
lease
}Bi nB]A

net liquid assets

negotiation
net

RBki B RAnjB }Bi

] }Bi ,MB }Bi

net
net
net
net
net

k{k BAnAj }Bi

s .}Bi Bp
loss
margin
sB jw }Bi
mark up
xo S yAqA }Bi
monetary assets Q BAnAj }Bi
monetary items
Q A }Bi

net operating income approach (NOI)

UB jw xn

net operating loss

net operating loss

nominal value

UB Bp }Bi
SiAjoQ }Bi

net payment
net payment of salary

establishment

531

wA xpnA

nomination of directors

Aok k{ AkkB
nomination of inspectors

e SiAjoQ }Bi

net premium, pure premium

}Bi M e
net present value (NPV)

B BwnpBM k{ AkkB
kB ,jqB
nominee
non cash asset
ko AnAj
non convertible preferred stock

 xpnA }Bi

kLU MB o pBT Bw

nB]o BkM

net realizable value (NRV)

non current liabilities

TBpBM xpnA }Bi ,dU MB xpnA }Bi

non interest bearing loan, non - interest

net value, net worth, equity, right

loan, interest free loan, loaned flat

s xpnA
net working capital xjo nj Bow }Bi
net worth
s xpnA

oM kM A
non management fraud Toko KU
non par value
wA BM o M
non tariff barriers
AoUo A

net worth to fixed assets ratio

SMBY BAnAj M s xpnA SLv

net worth to long-term debt ratio

RkkM BkM M s xpnA SLv

s jpBM ,}Bi jpBM

net yield

next in first out (NIFO)

non value added operations (activities)

jqA xpnA kB RB

En e kM Bw
non voting stocks
non-acceplance of bill
RAoM L k
non-acceptance
L k

(kM) UC jnA pA njB A

pBTA T{Aj ,l Rnk
niche
night shift
K{ nB SM
nil paid shares
SiAjoQ kM Bw

non-adjusting event

nominal capital, authorized capital,

unaudited statements

authorized capital stock

kU o B ,eAo jAkn
woMBveo RBki
non-audit services
non-audited financial statements,

kz woMBve B BUn
nBo pn
non-cash activities
ko BTB

k{SLY Bow ,(pB\) wA Bow

nominal damages
n RnBvi

non-business day

nominal interest rate

non-cash contribution,

k{A oM fo ,wA oM fo
nominal interest, stated interest wA oM
nominal ledger (general ledger)
nominal owner
nominal price
nominal quotation

 oTj
wA B
wA xpnA
S  To

contribution-in-kind

ko nAmBow ,ko jnC

non-cash cost (expense, expensediture)
non-cash items

non-commercial establishment

nominal rate (of interest) = coupon

rate

k{A B wA oM fo
nominal share capital
k{SLY Bow

ko q
ko A
nB\Uo vw

non-commercial profit oriented

establishment

BTA nB\U o vw

non-compete agreement

non-compete agreement

non-recurring income, perquisite

SMBn k AU
kz kBU nBLTA

non-confirmed credit

non-confirmed letter of credit

kz kBU jBwA nBLTA

MBU k

non-conformity

normal capacity = average capacity

532

non-controllable costs (expenses)

oTvo kCnj
nAoUo A
jAjoTwA MB o

non-recurring items
non-refundable
non-resident

nz nj jL  Bw , Bwo
non-returnable containers

oT MBo ZnBh

non-controllable inventory

SzoM MBo o

non-revolving bank facility

oT MBo nBLA j]

non-convertible preferred stock

kLU MB o pBT Bw

non-cumulative dividend T{BLAo
Bw jw
non-current

nB]o
nB]o AnAj

non-current asset
non-delinsilile L/C

non-taxable
noncallable

noncancelable lease agreement

gv MB o nB]A jAjnAo

ko BAnAj

noncash assets

noncash compensation

vU MB o jBwA nBLTA

jAk dU

non-delivery

uU nj BM nBLTA
RBB zo
koipBM MB o

non-depreciable assets

ko BAq e

B BjAkn

nonhomogenous events

nonmonetary items, non-monetary

omQB TwA BAnAj

non-distributable reserve

(vU MBo) pU MBo TikA

jkd e BM Bw
non-essential loan
no
o A
non-execution
Ao]A k
non-executive
 o
non-executive director
Ao]Ao ok
non-financial income
Bo kCnj
non-fund items
] BM LUoo A
non-equity share

items

Qo A
nonmonetary liability
Qo kM
nonmonetary transactions Qo B
nonmonetary transfer
Qo jBL
nonoperating
UBo
nonoperating gain and loss

UBo Bp jw
,dM a
nonsufficient fund check
j] ov S M k{SzoM a
nontariff measures (NTMs)

non-homogenous financial data

B B RBA
BTAo

non-profit

non-profit organizations (company)

BTAo BBpBw ,RBvw

non-profitable, uneconomic
non-recurring

kjwo ,jB~TAo
oTvo

non-recurring cost (expense)

oTv o q

AoUo RBAkA
nontariff trade barriers

AoUo nB\U A
kB ,nB\
jB

norm
normal

normal (wastage-spoilage), abnormal

spoilage (wastage)
normal activity level

jBo RBB

jB SB cw

normal capacity = average capacity

jB So ,wA So

normal conditions

normal conditions

jB Ao{

normal financing principles

numerical value

533
notes receivable

TBnj jBwA

notes receivable account

(nz j) LB]j RB A
nB jB RBBw
normal hours of work
normal idle times
jB nBM RBA
normal income
nBT kCnj
normal labor hours, idle hours

TBnj jBwA JBve

notes receivable discounted
notes register

notes to financial statements

nBM RBBw
normal level of activity

k{ qU TBnj jBwA
jBwA SLY oTj

B BRn SwQ BS{AjjB

notes to the balance sheet

SB jB cw
normal shrinkage (spoilage)

jB RBB
,jB ToMC

jB RBB

normalize
jo jB
normative
nTwj ,nB\
norminal cost
wA q
norminal rate of interest
oM wA fo
not accrued
kB SwkM

BpAoU SwQ BT{AjjB

notes, documents (BTw ,BwBwA) jBwA
notes, securities, valuable bills

normal waste

nAjBM AnA
notesunsecured

(U kM) Y kM AnA

,omU ,(A) nBLTiA
joM Q ,k ,jo ]U

notice

notice of change

not charged, not accounted for

(kz n JBve M) kB JBve M

not for profit organization

notification of intended return

BTAo BpBw
kwo k kM
BTA MB o
kB JBve M
nBLTA ]nj kM

not matured debt

not negotiable
not on charge
not rated
notary public, registry
note

BioTj ,wn jBwA oTj ,od

,Tw ,tBwA ,S{AjjB ,o~LU
jo S{AjjB ,jo Sj ,jo ]U

note receivable discounted

note-cover
notes of meetings
notes paid

notify

B SzoM
jAj ]U ,TiBw  ,jAj oLi

notifying bank

(nAqnB BM) kA BM

notional profit

oB jw
notional rent

o nB]AB
notorious-ill named partner BkM o{
null and void
oYAM , B
number of days of sickness

(k{M) nBM Bpn jAkU

number of dependents

k{qU TBnj kw
ATzQ
RBv\Un
TiAjoQ jBwA

notes payable account

TiAjoQ jBwA JBve

notes payable, bills payable, documents
payable

RAoU (B) S{AjjB

nBiA ,A ,MA

notification

TiAjoQ jBwA

(k{ M) U SdU jAoA jAkU

v ,ov Rn
numerical calculation (n) jk LwBd
numerator

numerical scale point for importance

SA nAk Ko
,SA

 Ko

 nk
numerical value

Oo
object

(q) 

object (objective) statement

S
Rn
object classification of cost

q
kML
objective (RkkM) k ,BMA ,
objective classification

objective measurability

opAkA SMB
objective professional judgement

objective value

k{ B\A RAkU
obligations outstanding
 RAkU
obligations under capital lease

ABow nB]A RAkU

p k
obligative-irrevocable contract
obligatory decrease of capital, oblicatory
event

(Bq) kML
objective evidence SLX kw , kA{
objective function
k jn MBU
objective information
RBA

objective test

obligations incurred

BoM Aoe RB

pC
nApBM xpnA , xpnA

objectives of financial reporting

B RB{nAq AkA

Bow nBL]A yB

obligatory event
nCkU jAkn
obscure
TiBw nBU oU ,jo nk
observance evidence
k{kBz kA{
observation
kBz
observation frequency k{kBz AAo
observation test
RAkBz pC
observe
jo SBn ,jo kBz
obsolence
MBMB ,( ) jwo
obsolescence
MBMB ,k{ fv B JBMB
obsolescent, obsolete
jBTA k pA ,JBMB
obsolete stocks (product)

( oT) Tvo j]

objectives of financial statements

obtain, to acquire

B BRn AkA
(jM ) S
objectivity
objectivity principle
S A
objects clause
,B BUn AkA
BpBw zU k M Mo kM
TiBw q ,jo kT
obligate
obligation
kM ,kU
obligations and duties
B RAkU

(B B AnAj) jnC SwkM

nAo ,kBv ,AU
occomodation
occupancy expense
B B{A q
occupation tax
Kv nA
occupational accidents

nB pA {B VjAe ,{ VjAe

occupational disease

nB pA {B nBM ,{ nBM

occupational pesion scheme

occupational pesion scheme

offer commercial

BnB TvzpBM BoM

nB SBe
occupational tax BA AnzQ RBB

offer price

occupied capacity

o ,jo nBU ,jo jBzQ

L o
offeree

offering
Bw
o
offering circular
xo A
offering date

o gnBU
offering price
jBzQ S
office en route
An M o oTj
office equipment
nAjA YBYA B RAq\U

occupational safety

offset requirement

535

(BT{A) k{ To nBM So

jo B{A ,jnCnj o~U M
occupy
occur, take place
jBTA BUA ,jAj fn
occurance
jAkn ,jAkin
occured items
k{ jB\A A
occurrence and existence

B j] B 

offer wanted

(UnB\U) jBzQ
jBzQ S
koi S  To

offer, propose

office furniture and fixtures

of contract

(BBQ AA nBBQ) nBBQ

of price fluetuation

(S Bw) S qU oU

Lv q Ko

off balance sheet items
BpAoU op A
of relative cost

off balance sheet risk

BpAoU pA ZnBi B FU vn
vn kM ,oi pA Bi
off risk
off-board
tnM pA ZnBi RB
off-line
~ ,Tvv
off-setting
BQBBQ ,oUBU
off-setting asset account

AnAj kB JBve

off-setting error AoL] BLT{A ,MBT BLT{A
off-shore

nAjA pA YBYA
nAjA RBBw
office of departure
EkL o oTj
office of destination
k~ o oTj
office of loading
onBM o oTj
office of paying master SiAjoQ un oTj
office of unloading
hU o oTj
office supplies
nAjA RBq
officer
vn RF  ,ovA ,nF
officer, executive director
Ao]A ok
office hours

officers of a company

So{ k{nA RBB Aok

qU wn fo
official discount rate
official document (paper)
wn kw
official list
wn Swo
official receiver (OR)

R nj A ,eBw MB ,Ao pA nj

off-type jB  BM oB ,n]B
offence
hU ,xq ,o]
offend
k{ i KUo ,jo hU
offender
hT
offer acceptanceand

AoL] BLT{A ,MBT BLT{A

offer and acceptance

(RB nj) L JB\A

B
BU
o
offer and demand

Tv{n nA nAjA nF B v
nAjA ,wn
official, administrative
officials, responsibilities

wn BB ,v
offsetjo Xi ,BQBBQ ,vU ,SvA B
oUBT JBve ,kB JBve
(oUBU) BQBBQ
offset clearing
offset debt, reciprocal debt

(K MB nj) MBT kM

offset requirement

(AoL] pB) BQBBQ o{

offseting entry, contra entry

oncost

536

offseting entry, contra entry

(nBBTvM MB nj nBkM) MBT SLY

offsetting asset accounts

on board B/L
on
on

AnAj kB BJBve

offsetting cost with revenue

k{BU BM BM kCnj oUBU

offsetting errors, compensating errors

on
on
on

Tz n BnBM
both sides
o j o nj
call
Ski jBC
cash basis
Gk
consignment
BA
cost ,kU nBMow (q) kU nBMow q
kU Tvo Bq

,k Xi An ok  BLT{A j
MBT RBBLT{A
pooM JBve
offshore account
offshore banking
po oM nAkBM
offshore company
eBwAo So{
offshore contract nz pA ZnBi nj jAjnAo
offshore fund
pooM k

on cost labor (work), indirect labor

oil ministry pension fund

on demand

S RnAp TvzpBM k
oQ BA kA
old age insurance
S M ,oQ M

on hand

old age pension

on my account

old age benefits

jnhBw TvzpBM e

old age pension fund

TvzpBM M k
oQ pA {B TvzpBM
old age salary
jnhBw Anj e
old, aged
 ,(k) 
oldness of asset, age of asset AnAj Sk
oligopoly ,Bka nB~dA ,LB]ka SMBn
k{o ka nB~dA nApBM
koi nB~dA
oligopsony
omicile, residence (nAjA BTBA) BTBA
omitted dividend
kz SiAjoQ jw
on account (O/A)
JBvdA nM
on account of
SMBM
on account prior years UAw JBvdA
on approval

on cost transfer pricing

k{ BU S BL oM iAj RBTA nAmS

on credit, on account, charge account

v
on deck / under deck {o op .{o n

on hire
on margin
on offer

qAk
Swj nj ,j]
(AnB]A) AAo
nAjBM AnA nBLTA koi
ji JBve M
iAj }ioU jBC

on risk / hazard (exposure)

old age retirement

on account-current year

Tvo nB

nB] JBvdA

o{ M
on behalf of
o pA
on board / afloat nB{ ,Soe nj .Tz nj

jB~U ,oi (o nj) .oi o nj
(nAjRk) nAkj ,Sn M

on sight

on site tour

(kwn jn keA) nB d pA kjpBM

u\A S
on the way
An ow nj
on spot price, spot price

on time (on sight, on demand)

on us

(qAk ,Sn M) nAjRk

B k

on-cost, indirect cost (expense),

indirect expense

Tvo q
on-line processing
oTv xpAjoQ
on-line, real-time
nkM ,TwQ
on-the-job training
Ski
xpC
on-time performance
M jo
on-voting share
En kM w
oncost
Tvo q ,B
A q

one man company

one man company

o So{
one shift work
TM nB
one shift worker
TM onB
one-line consolidation
owU U
one-price policy
keA S SwBw
one-shift operations
TM RB
one-side confidence interval

operating cash inflows

537

o BA jpBM

open-end investment company

(jkdB) oT Bow BM nAmBow So{

(jkdB) jApC n

open-end mortgage

open-ended mutual funds

Bw jAkU  nAmBow oTz k

Sv }hz C
,eBTTA kB
opening balance
kM nj M BTA kB ,nj A kB

one-transaction method

opening balance sheet

B jAkn oM TL xn
AodAU xn
one-variance approach

pA uQ zBpC pAoU ,BTTiA eBTTA BpAoU

kU BTLY B\A BMBve TvM
nBLTA kpBM BM
opening bank
opening books oUBj bBTTA ,BJBve bBTTA
opening entry eBTTA SLY ,BMBve bBTTA

onerous contracts

nCBp jAjnAo ,dU jAjnAo

nz iAj nj jAjnAo
onus
kU ,Sv
open check
k{k a ,pBM a

open contract
B
open discount market
jApC qU nApBM
onshore contract

open doors

(jB~TA) pBM BpAnj ,pBM (B)nj

open doors policy

(BnpBM) pBM Bnj SwBw

pBM A koQ
open letter of credi
pBM jBwA nBLTA
open market operations jApC nApBM RB
open market rate
jApC nApBM fo
open item file

opening inventory

nj AkTMA B j]
,(nj A) eBTTA j]
nj A B j]
,BMBve bBTTA
opening the books
kk] oUBj M BMBve kB 
opening trial balance eBTTA zBpC pAoU
operable time
woTwj Bp ,jBC Bp
operate, practice
jo
operating
BpBw SB ,UB
operating (income-profit)
UB jw
opening stock

operating (period-cycle), cycle of

open market value (OMV)

operations

jApC nApBM nj AnAj xpnA

pBM xnBw
open outcry
ne ZAoe
open policy oU MB BM ,pBM BM
open treaty
pBM kB
open-end bonds
jApC
o AnA
open-end budget
jkdB ]jM

operating activities, operational

open-end company (or trust)

operating capability maintenance

open order

nAmBow oTz k
open-end fund nAmBow oTz k
(oT) jkdB Bow BM

activities

RB xjo nj
UB BTB

operating and financial review

So{ UB B
wnoM
operating asset

(nAjoMoM nj oY) B AnAj

UB AU
operating capability
UB AU e
operating cash inflows

RB pA Be jn k ] BBo]

operating cycle

operating cycle

RB xjo ,UB nj ,RB ioa

UB RAkB

operating earnings

operating effectiveness

(RB) ]nj jo kjw

(oY) CnB
operating expense (cost)
UB q
operating incom (or profit) UB jw
operating efficiency

operating income

UB kCnj ,jo kCnj

UB A
operating items
operating lease
UB nB]A
operating leverage
UB oA
operating loss
UB Bp
operating manual
UB BAn
operating margin
sB jw
operating method
UB xn

opposite side of account

538
operation leverage

UB oA
RB dU

operation research
operation test run period

zBpC jo nj
nB M z Bp
operational
UB
operational accountability
hwBQ
Ao]A RBB Sv ,RB M SLv
operational asset
UB AnAj
operational audit(ing) UB woMBve
operation time

operational capacity, practical capacity,

practical attainable capacity

RB Rnk , So
operational control information system

RB oT UBA Tvw

operational control, operating control

UB oT
,UB q
nB\U keA jB RB q

operating performance

operational expense

o pA Be S RnB Aq ,jo

SB 

operational internal audit plan

operating performance ratio(s)

(jo) UB BSLv
jo jw
operating ratio
UB SLv
operating report
UB xnAq
operating reserve
UB oBil
operating profit

operating result(s), results of operations

}Bi Bp B jw ,RB [BT

UB kCnj
operating risk
UB vn
operating segment
UB (keA) yhM
operating statement
jo Rn
operating system
B Tvw
operating trend
RB kn
operation
jo ,RB
operation budget
UB ]jM
operation cost center
RB q qo
operation costing
UB MBq
operating revenue

iAj woMBve UB bo

operational management UB Sok
operational report
UB xnAq
operational variances UB BAodA
operations research (OR) UB dU
operations, transactions
RB
opinion
o nBA ,k ,En ,AnC
opinion paragraph (auditing) onBA kM
opinion research
opinion shopping

kB dU ,AnC dU

oiEn

opinion, attitude, view, award

e ,AnC ,k ,En ,Bkj ,Bo

opportunity cost (allocation)

Tn Swj pA BSo q

opportunity set n yQ Bq \
oppose
jBTvA n nj n ,jo SBh
opposite side of account

JBve MB o

optimal capital structure

optimal capital structure

Bow M nBTiBw

opulation of interest
order

optimal cost management system

order

q M (oT ) Sok Tvw

J cw
optimal portfolios oTM ,M UoQ
nAmBow \
M e An
optimal solution
optimize
pBwM ,MBM
optimizing models
pBwM Bk
optimum
M ,J ke

order

optimal level

Annual General Meeting (AGM)

539

optimum (optimal) allocation method

J }~hU xn
optimum output

(o jn) J ~d B \T
optimum performance

(RB) J Ao]A
J eAn
stock level j] J ke
tariff
M oU
trading range
J Aj
xo koi M ke ,kTw jAj
J jBTwA
use

optimum solution
optimum
optimum
optimum
optimum

optimum work period

nB nj J ke
option B nBTiA ,JBhTA nj jApC ,nBTiA
option dealing

nBTiA B ,Bw oU n pBMTw

B nBTiA oM knAj
option holder
option money (JBvdA) nBTiA Q
option premium

Bw (xo) koi nBTiA oM S

Bw koi nBTiA S
option series
B nBTiA BoM ow
option spread
xnBw o
option writer B nBTiA oM k{o
optional dividend k) nBTiA Bw jw
(qB] Bw BM o~ B
nBTiA koipBM
optional redemption
option price

order
order

o jn nBC B]
jo KUo ,jAj nTwj ,jAj xnBw
No
xnBw nB{
bill
jo Ae RAoM ,{nBw Ae
check
jo Ae a
confirmation
xnBw kFU

order cover

omQxnBw ke ,(B ) xnBw y{Q

order cycling method xnBw nAoU xn
order fitting cost
xnBw B\A q
order for foreclosure
U e
order for goods
B xnBw
order form
xnBw Ae
order getting cost
{nBw SBnj q
order of (O/O)
jo Ae
order point

xnBw kk\U  ,(B ) xnBw 

order processing time

xnBw kk\U  ,(B ) xnBw 

xnBw o

order ticket

order-getting costs

xnBw SBnj Bq

ordere de experts comptables (OEC)

vAo nj nAkMBve oe oM oB RF

k{ xnBw B
ordered goods
ordering cost
xnBw q
orderly marketing arrangement
(OMA)

nAjji .RBLUoU
orders in transit

 MBnApBM RBLUoU
An nj RB{nBw

orders outstanding control account

 RB{nBw oT JBve

Bv BvA
ordinary annuity
(nj oiC nj SiAjoQ MB v)
jB nBBTvM
ordinary creditor
ordinary debt
() jB kM
ordinary depreciation
jB TwA
ordinary general meeting,
Annual General Meeting (AGM)

jB \

ordinary income

out flow

540

ordinary income

jB kCnj

orginal capital

A Bow
A hv

ordinary incremental budget

orginal copy

jB (kAq)
BU ]jM

(jBw) jB oM
ordinary interest

orginal cost (expense, expenditure)

ordinary loss, normal loss

orginal documents

So{ BSB pA {B jB no

nBAw
ordinary negligence

orginal invoice

ordinary profit

record

A q
A nAk
A JBvdUn

orginal shareholder, shareholder of

BQnA jB~TA nB BpBw

BpBw keA
organization unit
organizations goal
BpBw k

A nAkBw
origin
Fz ,EkL
origin of risk
oi Bz
original
A ,A
original capital
A Bow
original cost
A BM ,A S
original cost standard
A q nB
original documents A jBwA ,A jBwA
original entry
 oTj M  ,A SLY
original entry error
SLY Tvh BLT{A
original estimate
A jnCoM
original goods
L A B
original issue of shares
Bw A nBzTA
original markups xo S A yAqA
original maturity
A kwnow gnBU
original receipt
A kwn
original selling price
xo A S
original value
A xpnA
originate
pA To zaow ,To RFz
originator
kU ,kjKUoU

organization, body corporate,

other accounts payable

So{ BSB pA {B jw
jB oU
ordinary repair
ordinary share
jB w
ordinary shareholders equity
(ordinary shareholders funds)

pBT Bw ov pA uQ jB Bw xpnA

ordinary shareholders
organization
organization chart
organization controls

jB Bw BLeB
BpBw
BpBw nAj
BpBw BoT

organization for economic

cooperation and development (OECD)

jB~TA wU nB BpBw
organization for european economic
cooperation (OEEC)

corporation

BpBw
BpBw BoT
organizational goal
BpBw k
organizational relationships BpBw MAn
organizational status
BpBw S
organizational structure
BpBw nBTiBw
organizational unit
BpBw keA
organizations, institutions
RBvw
organize
jo jBpBw ,jo uwFU
organizer
vw
organizing
kBpBw
organizational controls

other assets

TiAjoQ BMBve oBw

BAnAj oBw

other comprehensive income

B] jw A oBw
other information included in annual
reports

Bw RB{nAq nj Znk RBA oBw

other liabilities

BkM oBw

other peoples money (OPM)

ounce (oz)
out flow

Aoj Q (pA jBTwA)

o 28.3195 BM oMAoM ,uA
]oi

out flow of capital

out flow of capital

Bow Zoi
kAq
oT pA ZnBi

out for a bid

out of control

over absorbed, over applied

541
output report

]oi xnAq

output scanning

]oi BxnAq wnoM

out of date, overdue

output-oriented principles

 ,fv , ,T{m k

KwBUM
out of line
out of order
 pA ZnBi

BkBTw oM qoT A
jonB A
outputs
outright
ov
outright exportation  .ov RAnjB
outside broker
(tnM) wno j
outside controls
]nBi BoT
outside director
BpBw pA ZnBi ok
outside shareholder
SA nAkBw
outside the power
nBTiA pA ZnBi

out of pocket costs, actual expenditures

n SiAjoQ Bq ,A ZnBh

out of station allowance

qo pA ZnBi jBA

out of stock (o/s) j] pA ZnBi ,j]o

out ward documentary credits

ZnBi AoM jBwA RAnBLTA

Zoi A

outside the power of directors

out ward manifest

out-cycle work

RB ioa pA ZnBi BnB

T{mgnBU a

out-of-date check

out-of-pocket costs

nBaBM nB B\A S]  |Bi Bq

/j{ SiAjoQ
out-of-sample data

pA ZnBi (BjAj) RBA

jBTwA k Rk
outage
outage cost
jBTwA k Anj q
outboard
B B Tz pA oM
outflow of cash
k ] Zoi Bo]
outgoing
k{njB ,njB
outgoing partner
k{ ZnBi So{
outlay expiration

AnAj xpnA yB , TwA

xo d
outlet
outlier RoQ  ,jBTAnj ,jkd pA ZnBi
outlines
KB tn
output
jAjoM ,~d ,jpBM
output cost
kU q
output data
]oi RBA
output level overhead variance

~d cw nj nBMow AodA

Aok RAnBTiA pA ZnBi

TvMAo }h{

outsider
outsourcing

oM M BpBw nA B\A nAmA

outstanding capital

(kz)  Bow
outstanding check

 a ,kz SBnj a
outstanding commitments

(kz)  RAkU
outstanding debts
outstanding deposit

(kzSiAjoQ) j

An M BjoPw

outstanding orders

kzU BxnBw , RB{nBw

 M e
outstanding premium
outstanding share

Bw
outstanding, pending, accrue

outward documentary credit

ZnBi AoM jBwA nBLTA

B Zoi A
outward manifest
outward processing
ZnBi nj jnC
outweigh
oM kMoa ,pA jM oUw
over absorb
ke pA yM Jm]
over absorbed, over applied

k{ Jm] B
A

over absorption (overall feasibility)

over absorption (overall feasibility)

Jm] B
A
over absorption of fixed cost

SMBY nBMow Jm] B
A

xnBw ke pA yM To

over alloting

overhead cost variance

542

overall reasonableness test

overall review
overall risk
overall risk assessment

overallocated indirect (overhead) costs

over and short cash account

k RBB
A B ov JBve

nBMow Bq }~hU B
A

overapplied (overhead) cost

over billing (invoile)

over
over
over
over
over
over
over
over
over

JBvdUn o pA SBnj B
A

So pA oUBM
capacity
investment
ke pA yM nAmBow
life of project roQ Rk ,  nj
par value
wA xpnA oM jApB
pay
jAj jq BdTwA pA yM
payment
(ke pA yM) kAp SiAjoQ
product (LA kU) pAkA pA yM kU
purchase
BM S M koi
spend
k{ o~ nBLTA pA pB\U

over-absorbed overhead
over-and-short

nBMow (q) Jm] B
A

B
A ov

over-applied overhead

nBMow (q) Jm] B
A

pAkA pA yM kwn
over-audit
over-estimation
ke pA yM jnCoM
over-the-counter
tnM pA ZnBi nApBM
over-the-counter market

k{Jm] q jApB
B
A q

overcharge

overdraft, overdue account

S{AjoM B
A
overdraftcash

(BM JBve pA) k S{AjoM B
A

jo S{AjoM B
A
overdraw
overdraw a check
k{ SiAjoQ a
overdue (drafts)
T{m kwnow (RAoM)
overdue (goods)
kz dU (BB )
overdue debt, past due debt

 RBLB ,T{m kwnow kM

jo jnCoM B
A
overfright
B
A nBM
overestimate

overhead (overhead cost)

nBMow q ,nBMow
Jm] B
A

overhead absorb

overhead absorbtion, overapplied

overhead

nBMow (q) Jm]

overhead adjustment account

tnMAo nApBM ,tnM pA ZnBi nApBM

over-the-counter sale

(tnM nj) kz TomQ nAjBM AnA xo

overabsorbed indirect (overhead) costs

nBMow kU JBve
overhead analysis sheet (overhead
distribution summary)

,nBMow jo {ow

nBMow q dU q\U RnB

nBMow Bq Jm] B
A

nBMow Jm] jApB
overage
nBLA B
A
overage and shortage nBLA ov B
A

overhead appropriation

overall efficiency

overhead charge

q yB ,AnB yAqA

( Bd pA) omQBA
overall productivity (B]) B noM

overhead control account

overabsorption

B pC
 wnoM
 oi
oi  jnCoM

jo vU ,jo {ow ,vU

overhead capacity variance

nBMow So RoB

owBM q

overall feasibility

nBMow oT JBve

overhead cost variance

overhead cost, overhead fficiency

nBMow q RoB

property right, proprietary right

543

overstocked goods

overhead cost, overhead fficiency

variance
overhead crane

nBMow q
(owBM) w Yo]

k{ nBLA ke pA yM B
overtime allowance, overtime pay

overhead efficiency variance

overtime free

(productivity variance; overhead

overtime hours

productivity variance)

overtime pay

nBMow AnB AodA

overtime premium hours

overhead expenses

(owBM) nBMow Bq
overhead in process SiBw Bo] nj nBMow
overhead per unit
nBMow keA fo

nB B
A jBA

nB B
A q
nB B
A RBBw
nB B
A jq

overtime work
overtrading

nAjqB] nB B
A RBBw

nB B
A nB
kTwjAj ke pA yM xoTv

overvaluation of stock

overhead price variance

j] MBpnA B
A
nBMow S RoB

overvalue (overvaluation)

overhead usage, overhead spending

nBMow o~
owBM Bq
overheads
overheated
nU SBe
overloading
onBM B
A
overnight loan
L{ A
overnight money
L{ Q
overpaid
(e pA yM) ke pA yM SiAjoQ
overqualified
pAoeA Ao{ pA oUBM
overrate
jo MBpnA A xpnA pA yM
overrider (overriding commission)
overseas
overseas company

jBA j e
]nBi ,nBdM AnB
nBdM AnB So{

overseas-income taxation

nz pA ZnBi BkCnj oM RBB

T{Aj o op ,jo RnB
oversee
overshadow
jAj nAo BzASdU
overstaffing
BnB jApB
overstate, overstatement A pA yM AnA
overstatement M BL AnA , jAj Bz jBp
A Aq pA yM
overstatement of revenue

kCnj Bq B ,BnqM

pB oM jApB A
overstock items

overwork
owe
own
owner
owner of the goods
owner withdrawals

A pA yM MBpnA
ke pA jBp nB
jM k
jM B
B ,KeB
B KeB
B BT{AjoM

owners equity

Bw BLeB e ,Bow KeB B e

BA nM
ownerless
owners equity
Bow BLeB e
owners interest
AnAkBw e
ownership
SB
ownership card
SB RnB
ownership claims
SB RBLB
ownership equity
B e
ownership of assets
AnAj SB
ownership right, right of possession,
property right, proprietary right

SB e

Pp
Pacioli, Luca (1445-1514)

paid in capital for treasury stock

KAn (j 14451517) B ,aBQ

SvAU  v Tvh vvAo
/k AnA oj SLY nAjoTj
package deal

Bv M ]U kM) a k B
(B q]
kLk B kMTvM jq
package pay
packaged program
jBC BoM
packaging cost
kMTvM q
packet, small package
a TvM
packing and distribution

pU kMTvM
packing and loading expense

onBM kMTvM q
BwnA kMTvM
packing and shipping
packing expense (charge) kMTvM q
packing list
;kLk B kMTvM Rn
k{ kMTvM BB Rn
TvM RBTd S{AjjB
packing note

packing, packaging
kMTvM
padding expenses
Bq Bq
paging
pA RBA BjAj BTA kAo
(BAn) o BBe M A Be
k ,k{ SiAjoQ
paid
paid check
TiAjoQ a
paid in (up) capital, contributed capital

k{ SiAjoQ Bow

Aqi Bw o
paid in capital from retirement of
treasury stock

Aqi Bw BMA pA k{ SiAjoQ Bow

paid in cash share k{ SiAjoQ Gk Bw
paid in kind
ko SiAjoQ
paid inexcess of par value

wA xpnA oM jApB SiAjoQ

k{ SiAjoQ JBvdUn
paid on account
JBvdA TiAjoQ
paid on charge
kBv A M TiAjoQ
paid on credit
(
o) v TiAjoQ
paid invoice

paid sick leave, sickness benefit

nBM BA jqTwj SiAjoQ

paid up capital share k{SiAjoQ BU Bow
paid up insurance

k{ SiAjoQ M

paid up policy

k{ SiAjoQ C M e  ABM
k{ SiAjoQ Bw
paid up share (stock)
paid-in
k{ SiAjoQ
paid-in capital
k{SiAjoQ Bow
paid-in capital in excess of par

Bw o
Bw o
paid-in capital surplus
paid-in surplus
Bw o
paid-up capital
k{ SiAjoQ Bow
paid-up insurance
k{ SiAjoQ M

painting the tape

painting the tape

parallel simulation

tnM nj ~ n jB\A
pansion and saving department

pAkAuQ TvzpBM nAjA

nAjBM AnA ,B BAnAj
n jw ,TB dU jw
A o fo
nCjw oB M nAmBow

paper assets
paper profit
paper rate
paper tiger
par

BBTB
jBwA wn BM ,BvU,oMAoM

part paid

545

par bond

j{ Tio wA xpnA M  A
o AnA

pA pBwL{
parallel testing
pA pC
parameter
 ,oTAnBQ ,SMBY B
parametric test \woTAnBQ ,oTAnBQ pC
parcel of bills
RAoM TvM
parcel post
TvQ TvM
parcel post receipt
TvQ RBBA L
parent
njB So{ ,A nB\U keA
parent company
,njB So{
o BkeA  To{ B A nB\U keA
/k oT An
parent company auditor

par clearing, par payment

njB So{ toMBve

(wA) A SiAjoQ
par exchange rate, exchange parity,
foreign exchange rate

pnA oMAoM fo

parent company statements

<A nB\U BkeA> B Ak] B BUn

parent companys percentage of
ownership

par of exchange

oj nz Q keA M nz Q keA SLv

A So{ SB knj

parent enterprise (corporation)

par rate of exchange, official exchange

rate

pnA wn fo
wA xpnA xn
pnA wA fo

par value method

par value of currency

njB vw
parents percent of ownership

A So{ SB knj
parent-subsidiary relationship

par value of securities

o ,A MAn

nAjBM AnA wA S
par value of shares
Bw wA S

parenthesis-free notation

par value of stocks, face value of shares,

parenthetical information

stated value of share, stock par value

qTAoQ iAj nj RBA AnA

qTAoQ nj S{AjjB
parenthetical note
pareto principle
UnBQ A
pari passu clause
BA jM oMAoM o{
parity
SLv ,oMAoM
parity price
Bv B kB S
parol
B{ jAjnAo ,B{ 
parole agreement
(B{ jAjnAo) B

par value theory

par-clearance

Bw wA xpnA
wA xpnA nU
wA (SiAjoQ) qnA

par-clearing

(kw wA L) kw A qnA

par-value capital stock

So{ BwBwA tBwA oM w o wA xpnA U

qTAoQ kM S{AjjB

paradigm

parole evidence role

parallel hedge

nj B{   oM T{ T S Be kB
BjAjnAo
k{ SiAjoQ Sv
part paid

AjAnBQ ,o A
paragraph kM ,o~LU B jB pA Sv
RBT BpnA koi o pA vn y{Q

part shipment

parties to bill

546

part shipment

B pA Tv e

part-paid invoice, part paid statement

participating dividend

k{ SiAjoQ B q] JBvdUn
Tv SiAjoQ
part-payment

oM pBT Bw BknAj M TiAjoQ jw

/w oM nj k{U jw
B nj w
participating in interests

part-time worker, casual worker

participating insurance

S onB ,S onB

Tv ,q]
partial
partial damage
q] RnBvi
partial disability
q] jBTA nB pA
partial payment
RBj M SiAjoQ
partial productivity
}B noM
partial productivity measurement

Lv .}B noM opAkA

partial recognition

partial relief

participating preference share

TMBY vU jw C knAj  pBT w

jB AnAkBw  A pA uQ k SBnj
nj ,kjo SBnj jw pA ~hz knj
/j{ w jw M
participating share

jw nj SnBz e BM pBT w
participating stock

Lv .}B BwB{
Lv jBTA
q] jzhM

partial reliance

(B nj) w M

jw nj k SnBz Bw
participation certificate

partial shipment, shipment by

participation credit

instalment

participation funds

RBj M e

SnBz oM B n
TnBz nBLTA
TnBz ]
TnBz A

partial work related disability

participation loan

nB pA {B q] jBTA nB pA

Bw pA zhM
partial year
partially paid
k{ SiAjoQ Sv

participation, corporate, joint venture,

partially paid capital

particular average

k{ SiAjoQ RBj M Bow

partially paid shares

k{ SiAjoQ RBj M Bw
q] SnBz
partially participating

partnership, cooperation
participation, partnership

SnBz
nB ,S Ao{
|Bi B

particular balance sheet accounts

BpAoU |Bi BJBve

particular expense
|Bi q
particular format of accounting books

partially participating preferred stock

JBve oUBj |Bi {

kBBM jw nj q] SnBz BM pBT Bw

partially participation
q] SnBz
participate
jo SnBz

particular forms of cost functions

participating bonds

(RB) jo |Bi q
particular partnership |~h SnBz

jw nj SnBz e BM
o AnA

participating capital stock

q MAU |Bi B{A

particular operating cost

particular profit and loss expense

jw jApB nj k{ w e BM pBT Bw
participating clause

B
A jw nj SnBz e o{

particular(s)
parties to bill

Bp jw |Bi q
,}hz ,RB~hz
RAoM nj l |Bh{A

parties to contract

patent office

547

parties to contract

jAjnAo o

partnership liquidation

partly finished

(TiBw) k{ TiBw ApAkA BU

partly finished goods, semi finished

parts list

goods

party

TiBw B

partly finished stock

party concerned, party interested

BU ApAkA BU B j]
partly finished store TiBw B nBLA

k{U nBLTA
U Tv BM A
partly secured loan
partner
nB ,jM nB ,jM o{

(l o) l
,qn  ,K~U ,jBTA  pA
pass
B jo K~U ,jo nL ,T{m
pass-book oTz BM nB] JBve oTj
passage
nL e
passage of title
SB BTA
passavant
nL AoQ
passavant declaration
nL BnBA
passbook
BM (pAkAuQ) JBve oTj
passed
k{jn
passed dividend
kzA Bw jw

partner in joint account

passenger manifest

partly paid shares

Bw o BTo{ dA
Bw o So{ jw
Aq]A Rn ,jA Rn
B o

partnership profit

SiAjoQ C wA L BU p  Bw
kz
k{BM
SiAjoQ
partly paid, semi-paid
partly secured
k{ U ApAkA BU
partly secured credit

oTz JBve BM o{
o{
partners
Bo{
partners of the company
So{ Bo{
partner participant

partners current account

Bo{ nB] JBve

partners drawing account

Bo{ BS{AjoM JBve

partners interest

(Bo{ B) Bo{ e

partnership accounting

BU BTo{ nAkMBve

partnership agreement, joint venture

AoBv SvB ,AoBv Rn

\
passive asset
k An AnAj
passive

passive bond

oM kM
o AnA ,vdAo

oMM kM
passive debt
passive investment
Bo nAmBow
passport
Bnm
password
nL  ,qn wA
password pawn
qn wA ,qn 
past due
jo SBn SiAjoQ nj oiFU
(AU jn) k{U Bp nj
past due bill, overdue bill

agreement

T{m kwnow RAoM

BU So{ Bo{ M jAjnAo

S Ao{ Bow
partnership capital

past service (pension) cost

partnership dissolution partnership

past, due, overdue

liquidation

BU So{ dA

partnership financial statements

BU So{ B BUn

patent
patent office

L RBki q
kwnow T{m kwnow
(k{  S) T{m
AoTiA e
AoTiA SLY nAjA

patent right, patent, royalty

payables turnover period

548

patent right, patent, royalty

AoTiA e
patent, pervasiveSLY e ,k{SLY AoTiA
nAjoM oM e ,AoTiA
k{ SLY AoTiA KeB
patentee
patrimony
(oU) Yn AnAj
pattern
A

pay plan

pattern of cost allocation

pay up

q }~hU A
(n) o j
(An) nAm n

pawn broker
pawn setter

pawn, pledge, mortgage

BAq e Tvw ,e bo

pay raise, increase in salary e yAqA
pay sheet, salary roll, pay roll

jqTwj e Sv ,e Sv

pay slip, pay receipt

(jqTwj kwn oM) \M

B
A ] SiAjoQ

pay, reimburse, disburse, settle

jo SiAjoQ
pay-as-you-earn

Ski oMAoM nj SiAjoQ ,kB nk M SiAjoQ

,kM \nkU SiAjoQ
SiAjoQ B SLY
pay-off period of asset AnAj jpBM nj

T{Am o ,(n) o
nAmo ,An
pawner
pay a draft at sight
nAkj RAoM SiAjoQ

pay-as-you-go

pay as you earn (PAYE)

pay-off period of investment

kM \nkU SiAjoQ ,kM \nkU SiAjoQ

kCnj ~dU tBwAoM

pay-through bonds

pay back method

nAmBow SiAjoQ nj

pay bak

ATzQ AnAj
o AnA

SiAjoQ SMB
payability
payable
SiAjoQ MB ,TiAjoQ BkM

pay bill, payment voucher, voucher

payable (on) demand

(Bbo - BnAmBow) jpBM vB xn

jo ] jAjoTwA ,SiAjoQpBM

pay by check
pay clerk
pay day
pay in advance
pay in installments
pay interest

SiAjoQ kw
TiAjoQ a BM
SiAjoQ k~T
SiAjoQ pn
jAj yQ Q
TiAjoQ BvA M
TiAjoQ oM

pay interest in current account

pay master

jAj oM nB] JBve M

SiAjoQ nF

pay master pay plan, paymaster

SiAjoQ nF
(] SzoM) jpBM
pay off
pay office
SiAjoQ nAjA
pay officer, pay master
SiAjoQ k~T
pay on credit
TiAjoQ v Rn M
pay out rate

jw SiAjoQ fo (Bw Bow)

LB Rn nj SiAjoQ MB
payable at destination

k~ nj SiAjoQ MB

payable at maturity
payable at
payable at
payable in
payable in

kwnow nj SiAjoQ MB

par wA xpnA M SiAjoQ MB
sight
Sn M SiAjoQ MB
advance
SiAjoQyQ MB
bearer Be ] nj SiAjoQ MB

payable long-term inter-company

TvMA BTo{ MB RkkM kM

Be M SiAjoQ MB
payable to bearer
payable to bearer of bill bearer bill

Be ] nj RAoM
payable to order jo Ae M SiAjoQ MB
payables turnover period

AnBBTvM qnA nj

payables, accounts payable

payables, accounts payable

payment bill

(AnBBTvM ,BkM) TiAjoQ BJBve

payback

nAmBow SBpBM ,Bow SzoM

payback (or payout) period method

Bow SBpBM nj xn
payback method

Bow MBpBM (LwBd) xn

nj ,Bow SzoM nj
nAmBow SBpBM

payment, disbursement

549

TiAjoQ RAoM
payment bond
SiAjoQyQ BTB

payment by instatments BvA M SiAjoQ
payment by results

nB [BT tBwAoM SiAjoQ

payment by the insured

k{ M wU SiAjoQyQ
SiAjoQ gnBU
payment date
payment in advance, payment on

payback period

account, disbursement

payback period method

SiAjoQyQ ,JBvdA SiAjoQ

nj M SiAjoQ
payment in dollars
payment in due
kwnow nj SiAjoQ

SBpBM nj oM TL xn
payback period reciprocal

payment in foreign currency

SBpBM nj t
MBpBM nj
k{ ]o L
ko

payback reciprocal
paydown
payee

payee of the check, receiver of check

a ko

]nBi pnAM SiAjoQ

payment of a debt, discharge

SiAjoQ ,l SAoM ,kU BA ,kM SiAjoQ

nBLTA M kM
payment of claim

RnBvi SiAjoQ ,BjA SiAjoQ

jqTwj SiAjoQ
payment on account JBvdA (SiAjoQ)
payment on behalf of
o pA SiAjoQ

payee of the note

payment of wages

kw ko ,kw ] kSBnj
] kj ,k SiAjoQ
payer
paying agent
SiAjoQ kB
paying back
SiAjoQpBM ,jAjoTwA

payment on open account

paying bank, reimbursing bank

kSiAjoQ BM
SiAjoQ Ae

paying credit

nB] JBve nj SiAjoQ

payment order
pnA Ae
payment summary
SiAjoQ i
payment supra protest

paying out profit

AiA pA uQ SiAjoQ
BSiAjoQ Tvw

(vU MB) jo SiAjoQ jw

] SiAjoQ oM
paying slip
paying up, clearance
(kM ,j) SAoM
paying-in slip
nBBTvM y ,nBBTvM o
payment
SiAjoQ

payment system

payment against a draft

payment under reserve

RAoM MB nj SiAjoQyQ

SiAjoQ BSA
payment agreement

payment term, terms of pament

SiAjoQ Ao{
payment under a guarantee

BTB
SdU SiAjoQ

U SdU SiAjoQ
payment voucher, pay bill

payment authorization

SiAjoQ (p\) nTwj

payment, disbursement

SiAjoQ kw
SiAjoQ

payoff = pay-off

550

payoff = pay-off

pension costs and retirement plans

pecuniary dificulties

kM B v ,Be ,\T

payoff period = pay-off period

Bow MBpBM nj
RAkB k]

payoff table

payout ratio, dividend payout, long-run

dividend payout ratio, payout time

Q Rz
pecuniary punishment
k RApB\
peer review
,AnB w M wnoM
BzP woMBve
pegged rates

nz j Q pnA jBL SLv B SMBY pnA fo

pegging, market price fixing

Bw jw SiAjoQ SLv
payout time

Bow MBpBM (Bp) nj

payroll and personnel cycle
payroll card

nApBM S SLXU
pelf, unlawful (illigal) property

BnB jqTwj e ioa

e RB~hz RnB

payroll computations

jqTwj e RBLwBd

jqTwj e q
payroll cost
payroll cycle
jqTwj e ioa
payroll deductions jqTwj e RAnv
payroll entries
jqTwj e BTLY
payroll master file

ozB B
Aq] RAno
penal provisions
penal records
o MAw
penal responsibility
Aq] Sv
penalty
o] ,RApB\ ,o
penalty agreed beforehand  SAo
penalty rate
o] fo
pending accounts
 BJBve
pending expenses, suspense cost,
deferred expense, accrued expense

jqTwj e jBwA AnA

jqTwj e SLY oTj
payroll register
payroll system
jqTwj e Tvw
payroll tax
jqTwj e RBB
payroll tax rate jqTwj e RBB fo

 q
o{ nj e Bj
pending lawsuits
Bo] nj e Bj ,bo
 Bj
pending litigation
penetration pricing
Bop nAmS
penny shares
BM nAjBM AnA
penny stock
xpnA Bw
pension
TvzpBM

payroll, wages and salaries

pension (fund- pool), retirement fund

jqTwj e A koQ

payroll records

jqTwj e
ZA  ,oX Ake ,]nj BT
peak
peak efficiency
CnB oX Ake
peak load
nBM oX Ake ,oX Ake nBM
peak sales
xo ZA 
pecking order
SA KUoU M
peculator, embezzler (k jpj) uTh
pecuniary benefit

pA Be Q jB B k ] }Bi
Mo Bq jo  pA uQ ,B

TvzpBM k
pension and saving fund

TvzpBM pAkAuQ k
pension and savings pAkAuQ TvzpBM
pension benefits
oTv
pension contribution
TvzpBM w
pension cost

M k M BonB  Bw q
/k SiAjoQ TvzpBM
pension costs and retirement plans

TvzpBM Beo Bq

pension development

pension development
pension fund

oTv yAqA
TvzpBM k

pension funds investment

percent of sales method

xo knj xn

percentage

knj (SLv)

percentage bonds

TvzpBM ] nAmBow
oTv 
liablity
TvzpBM kM
office
TvzpBM nAjA
payment
oTv SiAjoQ
plan
TvzpBM ] bo
plan fund TvzpBM bo k

(oM) knj
o AnA

pension lapse

percentage change in EBIT

pension

RBB oM ov pA L jw nj oU knj

MBknj
percentage computation
percentage expression
B knj
percentage interest
knj oM

pension
pension
pension
pension

peresentation for paymant

551

pension reserve

TvzpBM ] oil ,BonB kU

pension reserve funds

TvzpBM oil ]

percentage mark up on cost

k{ BU BM M yAqA knj
knj xn
percentage of completion
U knj
percentage method

percentage of completion method

pension reserve funds investment

TvzpBM TikA ] nAmBow

TvzpBM bo
pension scheme
pensionable
kwn TvzpBM w M
pensionary
TvzpBM oM e
per
o ,nj ,nAo pA

nB U knj U xn
percentage of debtors to turnover

xo \e M AnBkM knj

percentage of gross profit to sales

xo M sB jw knj
percentage of gross profit to turnover

per annum (per, ann.), annual(ly),

yearly
per capita

Bw nj ,BBw
Aow

per capita income = income per head

Aow kCnj
per capital tax, capitation tax

Aow RBB
per cent = percentage
knj
per contra
oj o pA ,uoM
per contra account balances

xo \e M sB jw knj
percentage of net sales

}Bi xo knj

percentage of receivables B knj
percentage of the time
RBj knj
percentage on prime cost
percentage point
percentage profit

percentate of credit sales

BQBBQ MB o BM JBve BkB

per contra item

JBve oj o BM pA kB
pn nAo M ,nAo pA ,Apn ,pn nj
per mensem
B ,B nj
per pro
KB] pA ,B\M
percapita debt
Aow kM
percent
knj
percent of ownership
SB knj

<A Bq> knj

k
knj jw

percentile

v B{o knj
k , k

perecentage sales change

per diem

xo oU knj

pereferential discount rate

(hU B) qU pBT fo
peresentation for paymant

(RAoM) SiAjoQ AoM AnA

perfect capital market

552

perfect capital market

Bow B nApBM
perfect competition
B SMBn
perfect loss
}Bi Bp , Bp
perfect markets school B BnApBM KT
perfect monopoly
B nB~dA
perfect negative correlation

B  TvL
perfection standard

(CkA) B jnAkBTwA
perfectly competitive market

B SMBn nApBM
perforated check (cheque)
perform

(k{ BM) k{ a
jo Ao]A ,jo

perform customs formalities

performance

o RBozU jAj B\A

jo

performance accounting, constant

money accounting

jonB KveoM nAkMBve

period of guarantee, warranty period

performance budgeting

(Tj) UB kM]jM
Ao]A RBA \
performance evaluation
jo MBpnA
performance gap
jo B{
performance goals
UB Bk
performance data

performance guarantee insurance

SB
M
jo B~iB{
performance measures
jo y\w
performance indicators

performance of audit work

(iAj) woMBve RB Ao]A

RB Ao]A
performance of work
performance quarantee

y\w ,tB ,Ao]A SB

RB [wtB,RB
jo xnAq
performance report
performance standard
jo jnAkBTwA
performance test
jo pC

performance appraisal, performance

performance withholding

evaluation

BA] nv ,nB B\A ve joPw

Bp nj A
period concept
period cost
B nj q

jo MBpnA
jo woMBve

performance audit

performance bond (letter of) guarantee

nB Ao]A U kw
performance bond guarantee (P.B.G)

nB B\A ve BU

performance bond letter of guarantee

nB Ao]A BU

performance bond, performnce
guarantee, surety bond

jo U ,nB B\A ve BTB

performance budget (~d)jo ]jM
performance budget expenditure

UB ]jM ZnBh
performance budget funds

UB ]jM RAnBLTA
performance budget period

UB ]jM nj

period for acceptance of tenders, tender

acceplance period

~B nj So{ RAjBzQ L Rk

period for remedying defects

e nBLTA BpRk ,}B n (nj) Rk

B xnBw M BpRk ,Aj BA
(nAkoi M) C dU
period of account

UBLwBd nj q ,Anj Bq
nBLTA nj
period of credit
period of credit allowed

(K) nBLTA pB\ nj

dU nj
period of delivery
period of guarantee, warranty period

U nj

period of hire

investment

553

period of hire

nB]A nj
M Rk

period of insurance

periodic payment accumulating to (A)

zU AoM vAv (A) Bow

periodic payment plan

period of military service

pBMow Ski Rk
period of office, term of office

Anj Bw koi bo

periodic payment with present value of 1

k~U nj
period of payment, grace period
period to date

periodic review system

SiAjoQ nj ,SiAjoQ S
gnBU A BU Rk

period, phase, cycle, time, age, course,

term

nj

period-to-period change method

nj M nj oU xn
period-to-period comparisons

nj M nj BvB
nAjA

periodic

 xpnA BM BvA SiAjoQ

periodic audit program

JBT woMBve BoM

B U ,jA B B xnBw kk\U xn

xnBw kk\U Bp
periodic simple average Anj jBw k
periodic stock taking Anj oj]
periodic system Bj] nAjA SLY xn
periodic weighted average

Anj p wT
JBT Bjw
periodical profits
periodicity concept
,Anj 
Bp }hz Bnj j] oM TL A
periodicity periodicity assumption

periodic audit, repeated audit

(no) Anj woMBve

Anj ]jM
periodic budget
periodic checking
Anj kwn
periodic compensation

nAjA BAq e

(MBU) JBT q

periodic cost

periodic expense, period cost, time cost

periodic income

nj q
(nAjA) Anj kCnj

periodic internal audit reports

iAj woMBve Anj B{nAq

periodic inventory system

Bj] nAjA SLY Tvw

periodic inventory taking

nBLA j] pA Anj nAjoMRn

periodic inventory valuation

nBLA j] nAjA MBpnA

nAjA xn
periodic method
periodic payment
JBT SiAjoQ

B nj o
peripheral or incidental transactions

jB~U B L] RB BjAkn
omQjBv
perishable
k{B
,k{kwB
perishability

perishable goods (stock)

k{kwB B
oTvo kA
perks
permanent account
Aj JBve
permanent annuity
Aj oTv
permanent asset
,ABow AnAj
(p) z AnAj
permanent audit file, permanent file of
auditing

woMBve Aj koQ
permanent capital
Aj Bow
permanent capital company

Aj Bow BM So{
permanent decline z Aj yB
permanent decline in value of
investment

nAmBow xpnA nj Aj yB

permanent difference

personal interest

554

permanent difference

z RBU

perpetual inventory valuation system

permanent diminution in value

xpnA Aj yB
(SMBY) oTv kCnj

permanent income

j] Aj MBpnA xn
perpetual inventory, permanent
inventory

permanent interest bearing share

nBLA pA Aj oj]
perpetual method
Aj xn

(PIBS)

perpetual warrant

SMBY oM BM nAjBM AnA

permanent investment

(RkA SMBY) Aj nAmBow

permanent ownership right Aj U e
permanent saving
(oTv) SMBY pAkAuQ
permanent tariff committee

Bw Aj koi nBTiA oM
z
perpetual, permanent
perpetual, permanent, constant
Aj
perpetuity
Aj no
,oAAjB BvA
perquisities

oU Aj T
permanent-total disability

Aj  jBTAnB pA
permissible capital payment (PCP)

Bow pA pB\ (S{AjoM) SiAjoQ

pB\ B
permissible goods
permission letter
BpB]A
permission, completion
nBTiA ,pB]A
permit, licence
AoQ ,pA] ,BpB]A
permutation, time-period principle

UBLwBd nj  ,Anj 
j B{
perpendicular spread
perpetual annuity
oAAjB v
perpetual audit

B j] M Ak kwn

perpetual bond

oAAjB
o AnA

oAAjB A
perpetual entry
Aj SLY
perpetual insurance Aj M ,oTv M
perpetual inventory B j] Aj SLY
perpetual debt

perpetual inventory control

nBLA j] Aj oT

person

p
A{Be BAq ,k B BA
BpBw keA ,}h{

personal (check-cheque)

(BMo) ~h{ a
~h{ JBve
personal account
personal account of partner

( oUBj nj) Bo{ ~h{ BJBve

personal accounts heading

( oUBj nj)~h{ BJBve ~ow

personal allowances

o
,Ao oTv ,Aj no

personal and nominal accounts

wA ~h{ BJBve
personal chattel  AA , AnAj
personal consumption
~h{ o~
personal credit
~h{ nBLTA
personal debt (liability)

(e }h{) ~h{ kM

~h{ pA
personal effects
personal estate
~h{ oUB
personal financial planning

perpetual inventory master file

B j] Aj SLY A koQ
perpetual inventory method

oj] Aj xn
perpetual inventory posting system,
perpetual inventory system

Bj] Aj SLY Tvw

~h{ B qnBoM
personal financial statements

jAoA .jo B BUn

~h{ B FU
personal financing
personal income tax

e |Bh{A kCnj oM RBB

~h{ B

personal interest

personal investment

personal investment

~h{ nAmBow
~h{ kM
~h{ A

personal liability
personal loan

personnels transfer expense

personnel, staff, workers

BnB BTA q
BnB
pB\ |Bh{A

personal observation of auditor

persons authorized

toMBve ~h{ RAkBz

~h{ SB
personal ownership

persons authorized to endorse

personal pension schemes

~h{ TvzpBM BBoM

personal property (personalty)

~h{ AnAj , AnAj

philosophy of auditing

555

vo S] pB\ |Bh{A

Bnj
perspective
persuasiveness
k kBT
persumption of fraud
KU BTeA
pertinent control procedures

personal property tax

KwB oT B{n

~h{ AA oM RBB
personal property, personal asset

~h{ AnAj
personal related benefits

BnB woQ BAq

~h{ UBB SB

personal relief

personal representative

pertinent internal control procedure

J iAj oT xn
oAo L{
pervasive network
pervasive principles
oAo A
pessimist auditor
MkM toMBve
pessimistic
BMkM
pessimistic checking

 o U A , o U ok
personal representative (PR)

kB , o U A ,~h{ kB
personal responsibility

(jo) ~h{ Sv
~h{ pAkAuQ

personal saving

personal tax exemption

e |Bh{A UBB jzhM

woQ nA
personnal agenda
personnal department
qnB oAj
personnel & administration function

woQ nAjA (SB) nA

pessimistic report

petroleum revenue tax (PRT)

S ZAohTwA pA Be jw oM RBB
AjoAhU oTj
petty cash book (PCB)
petty charges (expenses)
q] ZnBh
petty disbursement
q] SiAjoQ
petty expense
q] q
petty landowner
B joi
phantom income
kz kCnj
phantom profit
S jw
phantom stock plan

personnel and human resource system

BvA MB qnB BTvw

~h{ q
personnel cost

MkM pA {B kwn
BMkM xnAq

phase

Ao]A Aok xAjBQ bo

pB ,nj ,BQ

phase-out period

personnel recruiting expense

BnB AkhTwA q
personnel training

AknB xpC ,BnB xpC

personnels salary and related benefits

BnB BAq e

nm nj ,\nkU U nj
M ]jM Bw B B nj vU
phasing
oTM oT n M oTBU BUk
kkQ ,jAkn
phenomenon
philips curve
uP d
philosophy of auditing
woMBve v

physical asset = tangible asset

physical asset = tangible asset

jz AnAj
physical capacity, practical capacity

So
kwn
A B
() oT

physical checking
physical commodity
physical control

plan expansion reserve

556

physical count(ing)

(Bj]) xnB{
physical deterioration

jwo ,q RnBvi

physical units method

pickup and delivery

pie chart, piece rate, circular chart

AoAj nAj
piece work costing

(nB anBQ) jqnB MBq

piece work wages rate

jqTwj jqnB fo
A ,(jk) AAj fo
piecemeal opinion
}B onBA
piecework
(AB nB ) nB anBQ
piece-rate

piecework order

physical distribution

(oM ,Bow ,jw) jB pU

( nAk) kA{

physical evidence

physical examination

q kBz pC , wnoM
q BzBpC
physical flow
q xjo
physical exams

physical flow of inventory

Bj] q xjo
physical flow schdule q xjo k]
physical inventory
,q j]
( ) q nAjoMRn
physical inventory count

AjonBLA ,B j] q xnB{

physical measure method

q opAkA xn
physical measurement allocation

q opAkA BL oM }~hU
physical observation, physical check

kBz
physical stock ( ) B q j]
physical stock count, actual stock count

B j] (A) xnB{
physical stocktaking

( ,) q oj]
physical unit sampling

q keA o

q jBeC xn
dU onBM

(nBanBQ)jqnB xnBw

pig point wage, base wage

BQ jq
(kyQ) A o
pilot testing
UBk , jkd pC
place and date of issue nk gnBU d
place of delivery
dU d
pilot sampling

place of discharge / place of unloading

hU d
onBM d
place of loading
place of receipt
kwn d ,SBnj d
placed deal
AnA B nAjBM AnA 
o
BBM pA o B BM w M
o
nAjBM AnA {ok
placement
placement decision

d |~i nj o~U ,MBB] ~U

tBA
placing pA o M So{ Bw xo
RBvw B jAoA
jnAm toTwj nj
placing at disposal
placing power
xo Rnk
plaintiff
 B{
plan
(BoM) bo ,jo qnBoM
plan and budget
]jM BoM
plan and budget organization
plan and control

]jM BoM BpBw

oT qnBoM

plan expansion reserve

BinB wU TikA

plan, project, design, layout

plan, project, design, layout

bo
planned
k{ qnbo
planned budget
BoM MB ]jM
planned cost
(]jM B) BoM L q
planned detection risk

z k k{qnBoM vn
planned direct hours of work

play booty, collude

557
planning horizon

qnBoM A

planning materiality

woMBve nj SA qnBoM
planning memorandum qnBoM oMnB
planning model
qnBoM A
planning principles
qnBoM A
planning risk
qnBoM oi BTeA

BoM L Tv nB RBBw

planned economy
ABoM jB~TA

planning, programming

planned investment

planning, programming, budgeting

(BoM L) ABoM nAmBow

planned liquidity k{ qnBoM k

system (PPBS)

planned maintenance

plant

 RAoU ,k{ qnBoM RAoU

nAjA
planned outage

qnbo ,qnBoM

kM]jM qnBoM ,qnbo Tvw

RC{B ,RAq\U
plant and equipment
RAq\U YBYA
plant and machinery

RAq\U RC{B

plant asset

({B pA) jBTwA k k{ qnBoM Rk

(A]jM) ABoM S

planned price

planned production volume

kU k{ qn BoM \e
ABoM [BT
planned results

BinB AA

plant capacity

kU keA kU So oX Ake

BinB q ]jM
plant cost budget
plant depreciation
BinB TwA
plant expansion budget

planned shut down

BinB wU ]jM

({B ,nB ,BinB ) k{ qnBoM U

planned unit purchase price

keA o koi ABoM S

planned unit sale price

keA o xo ABoM S

oT qnBoM

planning and control

planning and supervision

RnB qnBoM
woMBve qnBoM

planning audit
planning audit work

plant expansion fund

BinB xoTv AoM ]

plant expanssion and replacement funds

BAnAj wU qB] ]
BinB nAqAShw xpnA
plant hard cost
plant layout
BinB nBTiBw
plant operation work
BinB nj nB
plant physical capacity

BinB So
plant protection cost

woMBve RB qnBoM
planning budgeting system

kM]jM qnBoM Tvw

planning calendar

k{ qnBoM BSB Bp k]
planning department budget

qnBoM nAjA ]jM

BinB pA SBe q
RC{B B\MB]
plant rearragement
plant utilization budget

RAq\U RC{B pA jBTwA ]jM

plat-amount increase  e B
A
play a role
jo y BA
play booty, collude
jo BLU

pledge, surety, security, gage

portfolio construction

558

pledge, surety, security, gage

political insurance

n Y ,o ,T{Am Y
k{ jnAm o AnAj
pledged share, pledged stock o nj w
pledged stock
o nj B j]
pledgee
Uo ,koo
pledger
nAmo ,kjY
pledging of receivables RBLB nAmo
pledging, pledge T{Am U ,nAmo
pledgor
An ,nAmo
plicy reserve funds
M oil ]

political risk

plotting the data

pooling of interest method, pooled

pledged asset

nAj n oM BjAj woU

plough back earnings
plough back policy

B T{BLA SwBw
jw jk\ nAmBow

plugging back reserve

jk\ nAmBow TikA

(KhT) LB] w j o Am
plurilateral
point estimate
A jnCoM
point of separation of product

B pBwU 
point venture
pointer

politicalization of standard setting

BjnAkBTwA kU wBw Bo]

poll tax, head tax
pool
pooled

nB{ow RBB ,Aow RBB

T{Am n ,jo wB
k{kdT

pooled investments

qoT BnAmBow
B ( AoT{A) jBdUA
pooling of interest
approach

qoT xn ,B jBdUA xn

pooling of interests method

nAmBow S] nAk kA

plowback

wBw M
wBw vn

|~h SnBz ,qCoBh

oBz ,onB{A

points forward, next audit notes

woMBve RB oMnB
policy depreciation

SMBY BAnAj jo Tv xn

BM knAj
policy making body
nAmTwBw jB
policy reserve
B M TikA
policy holder

policy, method, procedure

SwBw ,(z i) n

political credit risk

]nBi Sj nBLTA vn

B \U xn ,B jo wB xn


Sok
poor management
poorly paid clerk
e knB
porata liability clause

(jAjnAo nj) KwBT Sv Ao{

nkM
port charge
nkM nA
port dues
nkM e
port duty, port fees
nkM nA
port of delivery
(B ) dU nkM
port of discharge
(B ) hU nkM
port of entry
jn nkM
port of exit
Zoi nkM
port of lading
onBM nkM
port officer
nkM un
port risk insurance
nkM nj B oi M
portable pension
BTA MB TvzpBM
portage, porterage
oMnBM ZnBh ,e
port

portfolio

nAjBM AnA kLw ,nAjBM AnA \ ,UoQ

portfolio balancing (diversification)

BnAmBow TiBw T
portfolio construction

nAmBow \ jB\A ,UoQ zU

portfolio entry

post dated

559

portfolio entry

nAjBM AnA j] SLY

positive carry

portfolio insurance (portfolio

positive cash flow

protection)

positive confirmation

nAjBM AnA UoQ jo M

portfolio investment

(co kBU) SLX kBU

nAjBM AnA nj nAmBow

UoQ Sok
portfolio management
portfolio of projects

ABow BroQ pA A\
portfolio of securities

nAjBM AnA nj nAmBow \

J B oA
SLX k BBo]

portfolio performance evaluation

nAmBow \ jo MBpnA

positive contribution margin

SLX xo {Be

SLX TvL
positive correlation
positive integer jAkA pA o ,cd jk
/jn nBM LwBd xnB{ nj 
SLX BQ .S
positive signal
positive theory
(U) UBLYA nU
positive verification
SLX kFU

portfolio return

positive verification of asset

(nAmBow \) UoQ jpBM

UoQ nj opBM
portfolio risk nAmBow \ vn

positive yield curve

portfolio revision
portfolio theory

nAmBow \ o ,UoQ nU
portfolio turnover rate

nAmBow \ xjo Ko

(w) Sv
portion
portion of long-term liabilities

Rk kM BkM nB] ~e
ports and warehouses office

BnBLA njBM nAjA

position allowance, differntial bonus

{ jBA
B
nBLTBM
o kw
position building
To

position trader
RkBU oB
position bond

position, status, case, situation

(S
)

positive accounting research

nAkMBve UBLYA .U RBdU

positive accounting theory
positive approach

nAkMBve UBLYA nU
SLX xn

positive balance, active balance

SLX pA ,SLX kB

AnAj (co) SLX RBLYA

j oM d
possess T{Aj nBTiA nj ,jM B ,T{Aj
possession
o~U
possessive
U
possessory right
o~U e
possible loss
BTeA Bp ,omQBA no

post a cheque
kz nAjk a
post audit
,bo Ao]A e woMBve
BroQ UB woMBve
post audit reviews

woMBve B\A pA uQ BwnoM

post balance sheet date events

BpAoU gnBU pA uQ B
post balance sheet disclosures

BpAoU gnBU pA kM BjAkn BzA

post balance sheet period

BpAoU gnBU pA kM nj
post balance-sheet review

wU BpAoU gnBU pA uQ B wnoM

toMBve
TvQ BnBM
post bill
post closing trial balance

RkU pA uQ) BTTiA zBpC pAoU

BMBve TvM pA kM zBpC pAoU (woMBve
A pA oj gnBU AnAj
post dated

post dated cheque

power to refuse

560

post dated cheque

postdate

post

postdated checks (cheque)

post
post
post

nAjk a
dated document
oi gnBU BM kw
dating
oi nAmgnBU
entry
(B B\A pA uQ) oTj SLY
giro
B SvQ

post office order, post order, mail

order

TvQ Ae
L RBki kM

post service liability

post statement events

(B) BJBvdUn gnBU pA kM B

post-audit review

kwn B\A pA uQ wnoM

T{Am gnBU oTzM A gnBU pA

nAjRk Ba

posted

(k{  oTj nj SLY) k{  oTj M 

posterior probabilities

 oTj M BnA  ,BMBve M BTA ,

posting media (medium)

(A SLY oTj) ,oTj SLY j

posting to T-account T { M JBve SLY
posting to accounts, entry in accounts

post-balance sheet events, subsequent

events

BpAoU gnBU pA kM B

post-balance sheet period

gnBU pA uQ BpAoU nj
post-balance-sheet events
post-book

BpAoU gnBU pA uQ jAkn

(B) SLY oTj

BMBve SLY
postponement of inception nB o{
U
postulate

A ,e  ,kM oA
 kB ,

potential ability of borrower to repay

SiAjoQpBM nj ko A BM BAU

potential ability to pay

post-cessation receipts

kTwjAj TiBw T pA uQ BSBnj

post-closing trial balance

BMBve TvM pA kM zBpC pAoU

kC gnBU M
post-dated check (nAjRk) nAjk a
post-paid
SwA k{ SiAjoQ SvQ BM Q
post-date

post-retirement benefits

TvzpBM oTv ,TvzpBM pA uQ B

SvQ (q) Q
postage
postage (post) and telephone expense

U SvQ q
postal
TvQ
postal cheque
TvQ a
postal code
TvQ k
postal items
TvQ A
postal order (PO)
TvQ Ae
postal parcel
TvQ BTvM
postal receipt
TvQ kwn
postaudit
B jAkn pA uQ woMBve

vQ RBTeA

posting

potential benefits

SiAjoQ nj BM BAU

BM B

potential conflict of interest

BM B jBU
BM U
potential future benefits
UC BM B
potential interest
BM B ,BM oM
potential investor
BM nAmBow
potential liability
BM kM
potential dilution

potential risk, inherent risk

UAl oi ,BM oi
BM zB]
potential substitution
potentially exempt transfer

oj M oAAjB AnAj BTA

(o 453.595 jB) kBQ
pound
poverty line
o i
power of a test
pC Rnk
power of attorney
BSB
power of sale
xo nBTiA
power to refuse
jn nBTiA

power to terminate

pre-operation earnings

561

power to terminate

gv nBTiA

powers and duties of auditing

woMBve B RAnBTiA

powers and duties of board of direcctors

ok RF B RAnBTiA
powers and duties of legal inspector

B tnpBM B nBTiA

BA RAnBTiA
powers stated

pre audit

Zoi pA L RnB ,L woMBve

pre audit procedure

(SiAjoQ ,B\A) pA L woMBve xn

~dU pA L
pre-acquisition
pre-acquisition profits

koi pA yQ Bjw
pre-audit, pre-auditing

powers stated in articles of association

BwBwA BA RAnBTiA

RB pA L woMBve
pre-closing

powers stated in contract

jAjnAo nj k{ jAj RAnBTiA

(BMBve ,oUBj) B LB TvM

pre-closing balance sheet

powers stated in memorandum

B LB BpAoU

BSo{ nj BA RAnBTiA
jM
practicability
practical
(Ao]A MB)
practical activity level SB cw

pre-closing the accounts

practical capacity, work capacity,

pre-closing trial balance

available capacity

BMBve B LB TvM

pre-closing the books

oUBj B LB TvM

toTwj nj So

practical insolvency

B LB zBpC pAoU

pre-contract costs

kBnj ,j SiAjoQ nj AUB

jAjnAo jBA pA L ZnBh

koi nj kU e

practical pricing

pre-emption

(Ao]A MB) nAmS

(Ao]A MB) roQ
practical project

pre-emption rights

practical standards

pre-incorporation expense

joMnB . BjnAkBTwA
practicality
jM joMnB SMB
practice
(Aoe SnBz) oe
practice bulletins
joMnB BBoLi

TB nBzTA pBU Bw koi kU e ,kU e

So{ (SLY) zU pA L q
pre-incorporation income

So{ zU pA L kCnj
pre-incorporation loss

practice inspection, practice review

So{ zU pA L Bp

S oT n M toMBve nB wnoM

Ao]A A
practice office
woMBve (oTj) vw
practice set
joMnB B A\

pre-incorporation profit

practicular average

nAjoMoM pA L ZnBh
nAjoMoM pA L Bp
pre-operating loss

practice notices

}Bi RnBvi ,q] RnBvi

pragmatic theories

joMnB nU ,Ao nU

pre-numbered

So{ zU pA L jw
k{ nAmnB{ L pA

pre-operating costs

pre-operation earnings

nAjoMoM pA L kA

pre-operation profit

preference

562

pre-operation profit

precision and reliability of auditor

nAjoMoM pA L jw
pre-operational expenditure

toMBve jBTA SMB Sj

Sj B
precision level
Sj cw
precision limits
Sj jke
precision interval

nAjoMoM pA L Bq
pre-preferential debt

pBT  kM ,pBT  j

precision of accountant work

pre-production expenses (charges)

kU pA L ZnBh
pre-separation point cost

U  pA L (k{ BU S) q

nAkMBve nB Sj ]nj

precision of audit work

woMBve nB Sj ]nj

j o nj Sj
precision per time

pre-separation point wastage

preclosing trial balance

U  pA L RBB

RBB ov pA L jw
pre-tax income
pre-test
L pC

oUBj TvM pA yQ zBpC pAoU

preclude SB ,jo o] ,k{ B
predate = antedate
 pA yQ gnBU
predatory pricing
AoC nAmS
predecessor auditor
L toMBve

pre-trading expenditures

nB pBC pA L Bq
preacquisition devidends

predeterminded cost

~dU pA L Bw jw
preacquisition earnings ~dU pA L jw
preaudit
woMBve pA yQ
precarious employment
nCBp nB
precaution, conservatism, prudence

BTeA A ,nAkMBve nj BTeA

BTeA qA
precautionary motive
precautionary requirement

BTeA Boil
kU e SBn
B n
L nj

precedence
precedent
preceding period
preceding year accounts

yQ Bw BJBve
preceding year basis (PYB)
preceding-year basis

k{U yQ pA q
predetermined overhead rate

k{ U yQ pA nBMow fo
predetermined profit k{ U L pA jw
predetermined rate k{ U yQ pA fo
predicive value
MyQ xpnA
predictability
MyQ SMB
predicted difference
MyQ TiA
prediction

RB B BjAkn jnCoM ,MyQ

MyQ jB
prediction equation
predictive value MyQ nj RBA xpnA
predictor
MyQ B
preemption

(B nj koi nj kU e) {

L Bw BL
L Bw BL

preemptive right

Bw koi kU e ,koi nj kU e

prefered shareholders interest

precision

Sj ]nj ,BLT{A kM ,cd ,j

precision and reliability

preference

jBTA SMB Sj

pBT Bw BLeB B
,pBTA ,B B\A kU e
Bd]n ,oUoM

preference (stock-share), gilt-edged

preliminary expense of project

563

preference (stock-share), gilt-edged

preferential tariff

shares

preferential timeseter

pBT Bw

preference as to assets in the event of

liquidation

B M BAnAj SBnj nj SA
So{ dA

preference as to dividends
preference bond

Bw jw SBnj nj SA
pBT
o kw

preference dividend

pBT Bw vU jw ,pBT Bw jw

(d]oU) pBT oU

SiAjoQ nj (SA B) kU e

preferential trade agreement

nB\U LB]j d]oU nB\U BTA

preferred (-stock) dividend

pBT Bw knAj M T jw
pBT Bw
preferred (stock - shares)
preferred capital stock
pBT Bw
preferred creditor
(k) pBT AnBL

preference in liquidation

preferred dividends coverage

~U B BwwA L SBpBM nj SA

pBT Bw jw y{Q SLv

preferred ordinary shares k jB Bw
preferred shareholders pBT Bw BLeB
preferred stock ratio
pBT Bw SLv

preference right in liquidation

~U nj SA e
preference right, preemptive right

(SA) kU e
pBT w

preference share

preferring creditors

(kU e BM) pBT AnBBTvM

preference share capital

prefix notation

k{ zU pBT Bw pA  Bow pA yhM C

k{BM
preference share dividend pBT w jw

preformance guarantee

preference shareholder equity

pBT Bw BLeB e

preference shares certificate

pBT Bw BA
preference shares dividend, preferred
dividends

pBT Bw jw
pBT e pA nAjnioM
preferential claim (k K) pBT K
preferential creditor
SA BM nBBTvM
preferential

preferential debt, senior debt

(pBT) k kM

(JBve BnBa RB) kzQ S

nB B\A ve SB

prefrential creditors (pBT) k AnBL
prefunding

o AnA kwnow pA L koipBM

prejudice

nAkzQ
prejudicial
(p ) nCBp
preliminary
AkTMA
preliminary announcement jw MyQ
preliminary audit
A woMBve
preliminary balance sheet
preliminary budget

UBk BpAoU
UBk ]jM

preliminary budget forecast

preferential dividend, preferred dividend

]jM UBk MyQ

(pBT) k Bw jw

preliminary control evaluation

preferential duty

d]oU o nA e
preferential exchange rate
preferential rate

pnA d]oU fo
(pBTA) d]oU fo

iAj oT Tvw UBk MBpnA

A MBpnA
preliminary evaluation
preliminary expense of project

bo UBk Bq

preliminary expense, prime cost,

preliminary expense, prime cost,

primary cost

prepayment-current year

564

premium value of bonds

(UBk) A q

preliminary expenses (cost) of

production

o BM
o AnA xpnA

premium, prize, reward, bonus

kU UBk Bq

preliminary judgment about materiality

BA ,qB]
preoperation expense

SA cw nBMnj A RB
preliminary phase of review

nAjoMoM pA L q
preoperational expense (cost)

wnoM UBk eo
preliminary planning procedures

UBk . A qnBoM B{n

RB o{ pA L q
SiAjoQyQ

prepaid

prepaid asset = prepaid expense

preliminary prospectus

vomQ CyQ
preliminary statement

q SiAjoQyQ
q SiAjoQyQ
M SiAjoQyQ

prepaid expense
prepaid insurance

UBk JBvdUn

prepaid interest

preliminary trial balance

(k{SiAjoQ yQ) jAj yQ oM

UBk zBpC pAoU

BBkj
preliminary work
UBk nB
prelist
UBk (Sv) Rn
premature distribution  pA L SiAjoQ
premium
xAjBQ ,M e
premium bond
qB] BM
o AnA
premium loan(M e B) qB] MB nj A

prepaid items

preliminary views A RAo .

SiAjoQyQ A ,BTiAjoQyQ
nB]A SiAjoQyQ
prepaid rent
prepaid tax
k{ SiAjoQyQ RBB
preparation
nAkU ,jBC ,pBwjBC
preparation time
Ao Bp ,jBC Bp
xnBw kU RB k jnC
jo U
prepare

premium on capital stock

prepare a declaration

Bow Bw o
premium on debenture account

BnBA jo U U
preparing and issuing report

o AnA o JBve

premium on debentures
o AnA o

prepay

premium on ordinary shares, premium

prepay, pay in advance

on common stock

prepayment (payment in advance)

jB Bw o

xnAq nBzTA U
jo SiAjoQyQ ,jo SiAjoQ L pA

jo SiAjoQyQ

premium on preferred shares

SiAjoQyQ

pBT Bw o
koipBM o
premium on redemption

premium rate
o fo

prepayment of income tax

premium statement

taxes paid in advances

premium stock
premium value

Bw xpnA B
A Rn
nAjqB] w
o BM xpnA

kCnj oM RBB SiAjoQyQ

prepayment of tax, prepaid taxes,

RBB SiAjoQyQ
prepayment-current year

nB] Bw SiAjoQyQ

prepayment-prior years

prepayment-prior years

present value indes

UAw SiAjoQyQ
oUoM
kpAjoQ yQ

preponderance
preprocessor
preproduction costs

(nAjoMoM) kU pA yQ Bq
preproduction expense (cost)
prerequisite
prerogative

prescribe
prescribed

presentation of the budget

565

 xpnA }iB{

present value interest factor (PVIF)

 xpnA oM B
 xpnA xn
present value method
present value of 1 BBQnj   xpnA
kC Swj M kM Bnj pA o
present value of an ordinary annuity

kU pAkAAn pA L q
pByQ
(s e) s pBTA
jo no ,jo q\U
k{ oU yQ pA ,k{ no

prescription (= time bar)

B SBnj MB Bv BvA  xpnA

nj BBQ nj SiAjoQ
present value of deferred annuity xpnA
UC Bnj M BTA Bv BvA 
present value of expected cash flows

nBTA jn k BBo]  xpnA

(Bp Sjkd =) Bp no
prescription right

present value of investment, present

value of a single amount

Bp no oYAoM SB e
prescription title

keA L  xpnA
present value table

Bp no oYA nj M SLv e
q\U xn
prescriptive approach

 xpnA M kLU k]
present value table of 1 Rial

present a cheque for payment

Bn  xpnA k]

jo AnA AoM An a

1 rial at beginning of period

present audit, current audit

present capital value
present value

present value table of an annuity of

 woMBve
Bow Be xpnA
pn xpnA

Bn nj A BvA  xpnA k]
present value teble of an annuity of
1 RialBn jB BvA  xpnA k]
present worth = present value

present value of asset

 xpnA

AnAj pn xpnA
present, render

present fiscal (financial) year

 B Bw
present of financial statement

B BUn AnA
present production capacity

kU nB] So
present value (discounted value)

 xpnA
present value amortization

 xpnA TwA xn
 xpnA nT B

present value factor

jAj k ,jo o ,jo
o ,jAj AnA

AnA d ,AnA
presentation
presentation copy
kU hv
presentation faithful
Swnj AnA
presentation for acceptance

(RAoM) L AoM AnA

presentation of financial statements

B BMBvdUn AnA d
JBvdUn AnA
presentation of invoice
presentation of the budget

]jM AnA d

presentation report

price gap

566

presentation report

kU xnAq

previous years accounts, last year

presentation statement

accounts

kU JBvdUn
presents fairly kj Bz J d M

previous years audit

preshipment inspection

e pA L wnpBM
So{ un B Bok
president
prestigious goods nAjRo{ \U B
presumption income tax

Ao n pA kCnj oM RBB

presumption of fact

kA{ RAnBA oM TL BLTwA

B BLTwA
presumption of low
pretax accounting income

RBB ov pA L nAkMBve jw

pretax cash inflow

RBB pA L pA Q jn Bo]
pretax rate of return

RBB ov pA yQ jpBM fo

RBB ov pA L jpBM
pretest
pU pA yQ pC
prevail jM  Be ,k{ KB ,T{Aj ZAn
pretax yield

L Bw BJBve
L Bw woMBve
previous years books
L Bw oUBj
previous years expense
L Bw q
previous years inventory

L Bw oj]
jo nAmS
price
price (rate) variance
(fo) S AodA
price / earnings multiple approach

jw M S Ko
xn
S kU
price ceiling
J S ,S w
price contract
}hz S M jAjnAo
price control
S oT
price current list, price list BS Rn
price cutting
{ S
price determination
S U
price difference
S RBU
price discrimination
S qBU
price earning ratio
kCnj M S SLv
price adjustment

price earnings ratio (PE ratio)

prevailing accounting ratios, accounting

fationable ratios

nAkMBve AkT BTLv

prevent ozQ ,jo o] ,T{AjpBM
prevention controls
knAjpBM BoT
preventive
AozQ
preventive actions
AozQ RBAkA
preventive maintenance (PM)

jw M S SLv
jo BM TwA

price enquiry
price equalization

(S BvU) S jBU

price equalization point

S jBU 
BinB dU S

price ex works
price fixing agreement

S SLXU BSA

AozQ uow ,uow

AoyQ RAoU
preventive repairs
previous audit
L toMBve
previous audit file
L woMBve koQ

price fixing, price stabilization

prev ious audit program

price fluctuation risk

L woMBve BoM
woMBve xnAq
previous audit report
(woMBve L xnAq) L
L toMBve
previous auditor
previous records
L MAw nAk

BM Ao nB~dA nAmS ,S SLXU

o jo jkd BLU
 S ,S BQ ke
price floor
S Bw pA {B vn
S Bw
price fluctuations
price freeze
BT SLXU
price gap
S B{

price gauging

price gauging

pricing strategy

567

S hU ,S y\w
price impact
S oYA
price increase
S oU
price index
S }iB{
price index increase S }iB{ yAqA

price, cost, finished cost, value worth

price index number of current cost

price-earning ratio

accounting

w kCnj M S SLv
S SLXU SwBw
price-fixing policy

xpnA M nAkMBve AoM S jk }iB{

nB] xpnA LwBd }iB{ ,nB]
S cw
price level
price level adjustment S cw kU
price level fluctuations

S cw RBBw
S jkd
price list BB S Sv ,S Swo
price making
kMS
price limit

price, value

jo nAmS ,Q xpnA ,S

price-dividend ratio (PDR-P/D ratio)

S M jw SLv

price-index, index of prices

BS }iB{
price-indifference point

S UBUM 

price-level accounting

S cw nj oU BL oM nAkMBve
k{BU BM
BS cw BL oM k{ kU

price-level adjusted cost

price-level changes, changes in the price

price method of valuing

level

jBw (jA) nAmxpnA nj

M o S
price per ticket
price per unit
keA o S
price quotation
S 
price range
S Aj
price relative
Lv S
price sale ratio
xo M S SLv
price spread
S B{
price standard
S jnAkBTwA
price support
,U S
k{SBe BT B
nAmS Tvw
price system
price tag
S KvaoM
price taker
omQS
price talk
S WdM
price trends
S kn
price undertaking
S kU
price variance
S (RoB) AodA

price-rate system of wages

price variance analysis

BS cw oU
jqTwj (kU) nAk fo Tvw

price-sensitive information

So{ Bw S oU nBMnj RBA

price-weighted index

Bw S p }iB{
price-weighted market index

AnA S p B oM TL }iB{
nAjBM
(nAj fo) nAjBM
priced
pricing and extension fraud

S ] BS nj KU
pricing based on return on capital

Bow jpBM BL oM nAmS

nAmS RB~U

pricing decisions
pricing full cost

q  tBwAoM nAmS

pricing methods

nAmS B{n

pricing on bargain

jp Ba tBwA oM nAmS
nAmS SwBw
pricing problems
nAmS Bv
pricing strategy
nAmS sUAoTwA
pricing policy

S AodA dU q\U
S \e AodA

price volume variance

BM

pricing system, price system

568

pricing system, price system

principal office of the partnership

primary objective

B BjAkn  MBve ,A SLY JBve

/k{ T C M Svh ]nBi
(A jAjnAo) B
primary agreement

A k
primary obligation
A A RAkU
primary offering
nAjBM AnA A
o
primary production
A kU
primary relatives
A ]nj BTvM
primary reserve fund A TikA ]
primary reserves A (BTikA) oBil
prime bank bill
pBT BM RAoM
prime bill
(B nBLTA B) pBT RAoM
prime bill of exchange pBT jBwA RAoM
prime bond
A ]nj
o kw
prime budget
A ]jM
prime cost percentage
A BM knj
prime cost principal
A Bq
uwFU Bq ,A Bq

primary audit objective (VFM)

prime cost, original cost, direct expenses

(nAmS) S U Tvw
nAmS
Tvh , pA yQ ,k ,Svh

pricing, costing
prima

prima facie

(A o nj) L MB ,oA jBM nj ,A o nj

oB Ao
prima facie evidence
primage
Tz AkiB xAjBQ ,Ao B
A
primal model
A k
primary
UBk ,k ,A ,A
primary (best) evidence
kA{ oTM
primary account

A k woMBve (A)
primary auditor

woMBve An A nB\U keA  woMBve

o nBA v woMBve /kB
U BRn
BM A TikA
primary bank reserve
primary beneficiary
(Svh) A l
primary books
(UBk) A oUBj
primary classification
A kML
primary cost material
A BM M jA
primary dealer
A oB
primary deposit
(A) A joPw
primary documents
A nAk
primary elements
A A

(Tv) A Bq ,A BM
A kw
prime document
prime entry
A SLY
prime entry books
A SLY oUBj
prime interest rate
A oM fo
prime model, primal model
A k
prime rate
A fo ,(pBT) oTM fo
primitive
}hz oU B A 
primitive books (k - AkTMA) A oUBj
primitive source (zQ L) k L
(jAjnAo SB
, nj) kjnTwj
A
principal
principal amount, principal sum

A L
A toMBve
A oUBj

primary financial statements

principal auditor

wBwA B BRn
A B
primary functions
primary issue
A Bw nBzTA
primary liability
A k ,A j
primary market
A nApBM

principal books

primary market transactions

principal office of the partnership

primary movement

A nApBM RjBL
A kk{ oU

principal budget factor

]jM (A) k B
(k) A nBL
principal debtor
(k) A nBkM
principal creditor

SnBz A qo

principal products

A R~d
principal-agent relationship B MAn
kB MAn ,Sn JBMnA MAn ,ok

prior preferred stock

principle errors in entries

prior probability distribution

principal products

BMBve SLY nj A RBBLT{A

nB Bd A

prior probabilities

kU e BM pBT Bw
zQ RBTeA
jnCoM RBTeA

principle of conservation

prior right of creditors

principle of consistency

principles of consolidating financial

BkjnBLTA pBT e

zQ RBki q
prior service cost
prior shares
k Bw
prior year
L Bw
prior year profit
L BBw jw
prior years adjustments L Bw RkU
prior years loss(es)
UAw Bp
prior-charge capital,]jM A BL
SA AnAj Bow ,pBT Bow
kU e ,SA
priority
priority expense
oM k q

statements

priority percentages kU BSLv (Swo)

B RBLY A
principle of consistency for comparison

S] n RBLY A

private offering

569

principle of consolidating statements

B BRn jo U A

principle of disclosure (Be) BzA A
principle of exceptions

A]jM RBAodA M ]U A
dU A
principle of realization
jo U A

principles of cost accounting

k{ BU S nAkMBve A
principles of double entry accounting

oj nAkMBve A
nBTn C A
,tnM MBU nj S SLY
k{ NBa ,jo NBa

principles of the code

print

priodic inventory posting system,

periodic inventory system

Bj] nAjA SLY Tvw

prior financial period adjustments

L B nj RBeA

private
private accounting
private bank

~h{ ,~i
~i nAkMBve
~i BM

private company, private corporation

|Bi Bw So{ ,~i So{

private contract, private agreement

~i jAjnAo
~i Bq
private debt
(~h{) ~i kM
private deed
~i kw
private financing
~i B FU
private costs

private health insurance

prior lien bond

~i Bnj M

kU e BM
o AnA

prior period adjustment ,L RAw bA
L nj RkU
L Bnj A
prior period items

private joint stock company

prior periods accounts

private limited company

L nj BJBve
L nj

prior period, preceding period

private ledeger (PL)

private ledgers

private offering

|Bi Bw So{
~i oTj
~i oUBj
|Bi Bw So{
~i
o

private ownership, private property

private ownership, private property

private placement
private property
private sector

~i SB
Bw ~i
o
~i AA
~i yhM

private securities litigation reform act

yhM nAjBM AnA B joQ eA B

~i
~i B
private treaty
private treaty pro-forma invoice

B ,iAj B ,TvMA |Bh{A B

~i
B~TiA nBLA
private warehouse
privatization
pBw~i
privilege
s e ,|Bi pBTA
privileged communication

probate value

570
pro-ration of costs

(jBeC M oAj M) q kMvU

kMvU
(kU jBeC M ,oAj M) oTz q
proactive ByQ , pA L ,AozQ
pro-ration of joint costs

probabilistic forecasting

RBTeA oM TL MyQ
probabilistic sample selection

nBC RBTeA tBwA oM JBhTA

BTeA Ko
,BTeA
probability
probability distribution
RBTeA pU
probability frequency function

jAkin BTeA kjBz 
Bn MBU

oM TL Tvw nj jB~U BjAkn
/SwA jB~U BjAkn
probability of bankruptey

,nBM {qQ ,  M |Bi MAn

nBLeB toMBve
pBT RBA
privileged information

probability of loss

privileges, benefits, advantages, rewards

(income)

privity

BAq
(jAjnAo o M) e MAn

Tv{n BTeA
Bp no
BTeA

probability of loss, likelihood of loss

(kCnj) no
BTeA

probability of obtaining loan

A miA BTeA
probability proportionate to size (PPS)

privity of contract

jAjnAo o Sv
pro forma data

sampling

BTeA BjAkn o
<nqM B pAkA> BM KwBT
BTeA
probability sample

k{ MyQ .
o (BjAj) RBA

pro rata
jo {ow jn nj) KwBT
(koM nB M ,Bq
KwBT }~hU
pro rata allocation

selection (PPS)

pro rata distribution

probable event

(] ,kCnj ,q) KwBT pU

pro rata liability clause

(jAjnAo nj) KwBT Sv jB

pro-forma financial statements

k{ MyQ B BRn
,BooQ ,nT ByQ
pro-forma invoice
S JBvdUn
pro-rata rate (SLv M vU fo) Lv fo

probability-proportion-to-size sample

pAkA BM KwBT BTeA xn M JBhTA

SwA Td C jAkin  UC jAkn
BTeA o
probable life of asset AnAj BTeA o
probable life

probable life of machinery

probable value

RC{B BTeA o
BTeA xpnA

probate value

R B ,T AA xpnA

probe, review

processing of the order

571

probe, review

xB ,wnoM
v oU

problem definition

process control
process cost account

problem delineation

eo q JBve

(Fv) 
BM cozU
problem error cause, problems, errors,
mistakes

RBBLT{A

procedural (executional) activities

Ao]A BTB

process cost accounting

eAo MB q nAkMBve
process cost accounting method

Aeo k{ BU S nAkMBve xn
process cost(ing) system

procedural audit (or review)

kAo oT

Aeo MBq Tvw

jn Bxn oBw iAj BoT wnoM

]nBi toMBve w M BpBw jBTwA

process costing method

procedure library

process costing procedure

Aeo MBq xn

Ao]A BAnTwj BBM

procedure on checking accounts

BMBve M kwn po

procedure on receipts

(jA - B ) SBnj AnTwj

procedure on stocktaking

nBLA pA nAjoMRn AnTwj

procedure, method

Aeo MB q xn
process costing, process cost system

eAo MBq ,Aeo MBq

kAo jLM
process improvement
process loss
Aeo Bp
process map
kAo o~U
process material
SiBw Bo] nj jA
process of financial reporting

Ao]A AnTwj ,nB nTwj , xn

procedures to obtain an understanding

B o{nAq kCo
process payment, stage payment

SiB{ Kv B{n

Aeo SiAjoQ
kAo noM

procedures to obtain an understanding of

process productivity

internal control

process productivity analysis

iAj BoT pA SiB{ Bxn

proceeds amount, proceeds

xo pA Be L
///pA Be RAkB

proceeds from...

proceeds of discounting

qU pA Be ]

kCo noM dU q\U

process profit

eo (SiBw jw) Aeo jw

kAo S jpBM

process quality yield

process value analysis

kAo xpnA dU q\U

eAo
processing departments
SiBw oAj

proceeds of sale, sales revenue

processess, stages

xo pA Be ] ,xo kA
jo xpAjoQ , eo ,kCo
process
process audit
woMBve kCo

processing flow-chart

process benchmarking

kqoM A BM kCo vB ,kCo qA

process billing

Aeo JBvdUn BwnA

BoM nj RBA xpAjoQ Bo] nAj

processing information

xpAjoQ Be nj RBA
xnBw B\A

processing of the order

processing the cost

product-level (sustaining) activities

572

processing the cost

eAo M q vU
xpAjoQ Bp
kpAjoQ

processing time
processor
procuration fee

product financing arrangement

~d B FU jAjnAo
product flow, product turnover

~d xjo

( o) A ~dU A
e

procuration subrogation

SB
kB ,
procurement
jo Ao , nAkU ,U
procurement fraud
UBnAkU KU

product growth curve

procurement lead time

product investment cost

(B ) nAkU Bp R k
kU keA
prodiction department
produce
(B ) jo kU

kU nAmBow q
product launch nApBM nj ~d TiAkA B]
product liability
B BL nj Sv

produce advance R~d koi SiAjoQyQ

product liability insurance

procurator, agent

kU k{n yB d
product inventory stock

~d nBLA j]

produce the delivery order

B dU Ae AnA
producer advertising

kU  Sv M
product life cycle

~d o nj ,~d RBe ioa

R~d LU ,kpBw wU LU

ABow B
producer(s) capital

product life expectancy

producers price index (PPI)

product line

{ok S }iB{
jnCo ,B ,~d
product
product (production) mix ~d KoU

product line investment

product analysis

(~d KveoM) ~d dU q\U

product capabilities

~d (SMB) |Ai

~d nBTA jn o
kU i

kU i nAmBow
product line margin kU i xo {Be
product master
A ~d
product mix
kU KoU
product price index

product completed, finished product

k{ U ~d
product complexity

BTB nAkBQB B k`Q ,~d k`Q

product contribution margin

~d xo {Be

kkU S }iB{
product pricing methods

R~d nAmS B{n

kU  oT
product usage rate
~d o~ Aq
product quality control

product variety, product diversity

product cosnting methods

~d MBq B{n
product cost

~d U
product warranty

(kU) jnCo U

~d k{BU BM ,~d q
product cost unit kU keA k{ BU S

product warranty expense

product distribution methods

product-level (sustaining) activities

~d pU B{

kU SB
q
~d cw nAk BTB

product-line pricing

production trend

573

product-line pricing

production hours method of application

B o AoM SMBY nAmS

~d ,kU ,AnA

vU nj (kU nB RBBw) xn

kU }iB{

production

production index

production basis of revenue

production investment

recognition

kU nAmBow
kU BL oM kCnj BwB{

production limiting factors

production bonus

(kU KveoM) kU qB]

production budget (operating budget)

UB ]jM ,kU ]jM

kU So
production capacity
production control
kU oT

production loan

production of goods to the customs

o M B AnA
production order (manufacturing
requisition)

,kU nTwj
(~d  SwAinj) kU xnBw

production cost account

~d (k{BU BM) q JBve

production cost budget kU q ]jM
production cost diagram (curve)

kU q yB d

kU kjkd A
kU A

production overhead cost

BinB nBMow q ,kU nBMow q

production overhead rate kU nBMow fo
production overhead variance

kU nBMow AodA

production cost of sales

Tnxo B (kU) k{BU BM

production cost variance
production curve

kU q AodA
kU d

production cycle

production per (hour, day, week, month,

year)

(Bw ,B ,T ,pn ,SBw) o kU

production planning
kU qnBoM
production points system of payment

pBTA xAjBQ bo tBwAoM SiAjoQ

production pricing method

kU xjo nj ,kU ioa

production data
kU RBA \
production data records

R~d nAmS xn
production process
kU eo
production quotas

kU RBA jBwA nAk

production denominator level

kU SB cw
kU oAj
production department
production forecast

(kU ]jM) MyQ

,kU MBU
production function
~d BM kU A MAn
Aj ~d
production herd
production hours method of
depreciation

TwA (LwBd) nj (kU nB RBBw) xn

production report

kU kMw
kU xnAq

production sales price

RAkU xo S
kU BoM
production schedule
production scheduling

kU Bp k] ,kU kLBp BoM

kU MB

production sources

production statement

A pA Ai ,kU S
Rn
kU ~d kjzU
kU kn
production trend

production unit cost

professional judgement

574

production unit cost

productive processes

kU keA k{ BU S

k BkCo

productive processing time

production unit method of application

nBMow vU nj kU keA xn
production unit method of depreciation

kU keA xn tBwAoM TwA

production volume variance

kU \e AodA
kU RBB

production wastage
production work flow

kU nB xjo
production, product, output, produce,
yield

~d

production-unit method (units of

production method) of depreciation

kU jBeC oM TL TwA xn
production-volume ratio (PV ratio)

kU xpAjoQ Bp
k MB

productive resources
productive stock

kU pB jn jA ,k jA
k nB
productive work (labor)
productivity
kU nj noM
productivity measurement

noM y\w .opAkA

Bow noM
productivity of capital
productivity of investment

nAmBow (kjw) noM

nB noM
profession
~~hU nB ,oe
productivity of work
professions position

SB SLv ,kU \e SLv

k AnAj
productive asset

oe S ,oe BB]

professional accountant ,Aoe nAkMBve
jniv toMBve ,wn nAkMBve

productive capacity

professional accountants society

kU So ,k So
k Bow
productive capital
productive cost
kU q
productive debt
(k) kjw kM

Aoe AnAkMBve \A
Aoe toMBve
professional auditor
professional checking
Aoe kwn

productive expenditure

BMBve M Aoe kwn

(nCjw) k q

productive investment

(kjw) k nAmBow
Tv jqTwj
productive material

kU pB jn jA ,k jA
productive opportunities

kU kjw BSo
kU jBeC

productive overhead, production

overhead
productive power

professional consitituencies

Aoe BjB ,Aoe RzU

productive labor (or wages)

productive output

professional checking on accounts

kU nBMow
kU Rnk

professional control (inspection)

Aoe RnB
professional engagement woMBve jAjnAo
professional equipment
Aoe pA
professional ethics

Aoe nBTn C ,Aoe iA

Aoe }~hU
professional expertise
professional investors

Aoe AnAmBow
professional judgement

~~hU Aoe RB

professional liability insurance

profit making

575

professional liability insurance

profit and loss account for the year

Aoe RAkU M
Aoe BLT{A

professional misconduct

Bw Bp jw JBve
profit and loss account format

professional obligation, professional

duty

Aoe 
Aoe k

professional opinion
professional proficiency

profit and loss account, income

statement

Bp jw Rn ,Bp jw i JBve

Aoe ~~hU RnB Se

Aoe Ro{

professional reputation

professional responsibility

Bp jw Rn {

Aoe Sv
professional silence

Aoe Rw ,Aoe nAjpAn

Aoe kjoU
professional skill
Aoe RnB
professional speculator
Aoe pBMTw
professional skepticism

professional standards

profit and loss appropriation account

Bp jw vU JBve
Bp jw ]jM
profit and loss budget
profit and loss ratios Bp jw BTLv
profit and loss retained T{BLA Bp B jw
profit and loss statement, income
statement

Bp jw Rn ,kCnj JBvdUn
profit and loss summary Bp jw i
profit and loss summary account

Aoe BjnAkBTwA
professional, practitioner

Bp jw i JBve
profit and loss variance

}~hT ,Aoe
Aooe
professionalism
professionally qualified Aoe Se
proficiency }~hU ,RnB ,oU ,SozQ

Bp jw AodA
profit appropriation account,
appropriation account

jw vU JBve

profit available for appropriation

profile measurement

}~hU MB jw

j] S
y\w
joM oM , ,jw
profit & loss statement Bp jw Rn

profit available for distribution

profit (earning) after interest and tax

distributable profits

profit

oM RBB pA uQ jw
profit (earning) before interest and tax

oM RBB pA L jw
(nCjw)jjw

profit (making-taking)

profit after all expenses

Bq  ov pA uQ jw
profit and loss (p and l)

Bp jw
profit and loss account (P&L account)

Bp jw JBve

vU MB jw
profit available for distribution,
profit before tax

vU MB jw
RBB pA L jw

profit before tax deduction

(RBB) ov pA L jw
ApnA hU nj AoA
profit directed activity
BTA SB
profit for the period (term)
nj jw
profit forecast
jw MyQ
profit goal
jw ke
profit incentive
(jw) jjw qA
profit making
jw ~dU ,jw Kv
profit cannibalism

profit margin

profitability of alternative projects

576

profit margin

profit prior to operation

xo M jw SLv ,jw {Be

xo {Be

profit margin on sales

profit margin percentage

S n jw knj
profit margin, profit on price

(UBo jw) RB pA L jw
jw A
profit sharing
jw vU
profit sharing bond jw nj w
o kw
profit restraints

profit sharing employees

}Bi jw {Be ,S n jw

So{ B nj BnB jw

profit margins on individual products

profit sharing plan

~d o B jw
jw pBwoX Ake
profit maximization
profit minus cost
q ov pA uQ jw

B nj BnB jo w bo

jw vU SLv
profit sharing ratio
profit standards
jw BnB
profit tax
jw oM RBB

profit on completed contract

(BQ) B jw

profit to turnover ratio

profit on installment sale

BvA xo TB dU jw

xo jw
profit on sale
profit on sale of asset
AnAj xo jw
profit on uncompleted contract

BUB BQ jw

xo M jw SLv
jw AodA

profit variance
profit volume ratio

(xo \e M sB jw) jw \e SLv

nCjw 
profit zone
profit, gain, income, earnings kCnj ,jw

profit on under completion contract

profit-sharing plan, income sharing

B\A Be nj (BQ) B jw

jjw BSo
profit oppotunities

plan

profit or loss on change of asset

jw nj BnB jo w bo

profitability kjw ,jjw ,nCjw

AnAj U nj Bp B jw
profit organization
BTAo BpBw
profit oriented organization

jw vU bo

profit-sharing scheme

profitability accounting

Sv y\w nAkMBve

(jw k BM) BTA BpBw

qCAoA jw
profit overstated

profitability analysis

profit overstated to obtain higher

profitability comparison

commission

(A pA yM) qCAoA jw

oTzM v SBnj S]
jw ov
profit path
profit per share
w o jw
profit planning
jw qnBoM

profitability comparison of projects

profit prior to consolidation

profitability index (PI)

So{ U pA L jw
profit prior to incorporation

uwFU pA L jw

jjw dU q\U
kjw vB

Bbo kjw vB

profitability comparison, profit center,
income center, profit center
profitability index

jw qo
kjw }iB{
nCjw }iB{

profitability of alternative projects

qB] BroQ kjw

profitability of investment

prohibitive price

577

profitability of investment

program flowchart

nAmBow (SB ) kjw

BoM nB xjo nAj ,BoM oj

profitability of production

program planning budgeting system

~d nCjw
profitability of projects Bbo kjw
profitability ratios
nCjw BSLv
profitability restraints
jjw A
profitability standards jjw BnB
profitability yield
nCjw (jpBM) Be

(PPBS)

profitable, gainful, profitable

programmed controls, standing data file

yhMjw ,kBoQ ,(kjw) jwoQ

jwM
proforma
Bw ,uyQ
proforma amount

o L

controls

proforma balance sheet

BoTz M ~d dU k{kLBp BoM

profitless

k{MyQ BpAoU
uyQ ]jM

proforma budget

kM]jM qnBoM Tvw

program trading

BoM tBwA oM kTw jAj

programme evaluation and review
technique (PERT) ,AodM

ov xn
roQ nj o kk\U MBpnA 
k{ qnBoM BoT

programmed cost

(BoM L) ABoM q

programmed delivery dates
programmed fixed cost

] nB~ MB MyQ S
Rn

k{ qnBoM SMBY q
jo Be jLM ,jo SozQ
progress
progress billing nB SozQ JBveRn
progress payment SozQ ApA nj SiAjoQ
S
Rn SMBM SBnj ,nB
(wk B jk) kB~U
progression
progressive
kB~U
progressive average
kB~U k

proforma statement

progressive reducing rate

(jnCoM) hU S
Rn
program
BoM

q kB~U fo
progressive salary (B Q) kB~U e

program accounting

progressive tax, gradual tax

proforma income statement

(u yQ) kCnj
o JBvdUn

proforma invoice

nT ByQ ,UBk Bw

proforma source and application of
funds

BoM nAkMBve
program analysis techniques

BoM dU q\U BU
BoM woMBve

kB~U RBB
progressive taxation

kB~U kMRBB
(knBM) kB~U jq
k ,

program audit(ing)

progressive wage

program evaluation & review

prohibited

techniques (PERT)

prohibited article, prohibited goods

BoM wnoM MBpnA BU

program evaluation and review
technique

nj o kk\U MBpnA xn
AodM ov xn ,roQ

(k) B
kzM oi
prohibited risk
prohibition, boycott ,k ,odU
prohibitive price
knAjpBM S

prohibitive tarrif

promoters profit

578

prohibitive tarrif

projected balance sheet

(B nk B jn) knAjpBM oU

prohibitive tax jn B nk  Aq RBB

k{ MyQ BpAoU
projected benefit obligation (PBO)

jpBw o An B
jo qnBoM ,jo MyQ
project account
roQ JBve

projected benefit-cost methods

project administration cost

projected cash flow

project

roQ nAjA q
roQ woMBve

project audit
project classification

k{MyQ BAq kM
jw q MyQ Bxn

projected error

k{ MyQ ] xjo
TB U Bi

projected financial statement

BroQ kML
roQ RAkU
roQ q ]jM

project commitments
project cost budget

project cost ledger summary

B xnAq ,k{ MyQ B Rn

k{ MyQ
projected income statement

k{ MyQ Bp jw JBve JBvdUn

bo q oTj i
bo q xnAq
project cost report

projected misstatement

project costing

projected profit and loss statement

(roQ k{BU S U) roQ MBq

project evaluation and review technique

roQ nj okk\U MBpnA U

roQ B FU
project finance
project financing
bo B FU
project initial cost (charges)

Bp jw (jnCoM) jBzQ JBvdUn

k{ MyQ xo
projected sale
projection (financial)
o B B{nAq
projection statement

k{ MyQ B Rn
o ,MyQ
projects classification
BroQ kML
promise to pay
SiAjoQ M kU
projections

bo A q
bo nAmBow

project investment

TBU .k{ MyQ odU

project network analysis (PNA)

promised yield-to-maturity

roQ L{ dU
project network technique (PNT)

roQ L{ U
project performance cost variance

roQ Ao]A .jo q AodA

project rate of return

bo jpBM fo
project schedule

kwnow gnBU BU k{ jAj k jpBM

promising investment opportunities

nAmBow yhMk BTo

nAjk
promissory
promissory note
promote

RAoM ,Tw ,nCkU jBwA

jAj oU ,jo LU

promote a company, float a company

roQ Ao]A k{kLBp k]

project statement, statement of project

TiAkA An M An To{
promoter

roQ S
Rn
projected annual income

Bw k{jnCoM (kCnj) jw

nAmBM ,(jw k BM) uw ,(So{) BM

promoters profit
vw jw

promotion expense, establishment

promotion expense, establishment

expense

Bq ,[oU q ,RBLU q
BpBw keA pAkAAn
(BUnA) oU bo
promotion layout
promotion right
oU e
promotion shareholders

uw Bw BLeB

property tax, estate tax

579
proof of loss

M nj Bp B RnBvi j] j
SB j
proof verification
k~U ,kBU ,RBLYA
proof of ownership
proper audit

(kBM `Ba) cd woMBve

A oUBj
proper books
proper books of account

promotion shares

JBve A oUBj
KwB BzA
(A) Swnj S

(vw qB] Bw) uw Bw

BUnA ,oU
promotion, upgrade

proper disclosure

promotional shares

properity depreciation

ApnA Bw B uw Bw
zU nB
prompt
j TiAjoQ k B S
prompt delivery goods dAow B
promotional work

proper price

AA TwA
properly executed assignment

BTA MB k{ vSzQ kw

properties and equipments

prompt delivery stock

dAow B j]

property

RAq\U AA
 AA ,RTv
AA JBve
SB
o AnA
Bow

prompt money (cash), ready cash

property account

(n ,jBC) u\A Q

prompt payment (n) BM SiAjoQ
prompt shipment
(Tz BM) n e
prompt to pay account jM JBve xi

property bonds

prompt to pay, ready for payment

property dividend, dividend in kind

SiAjoQ jBC
AiK kTv

proof

property capital

property control account

AA oT JBve
AnAj Rn M Bw jw SiAjoQ
property dividends payable

proof beyond a reasonable doubt

proof list

 RBLYA AU
o (Rn) oM

ko TiAjoQ Bw jw
property gratuitous acquired

BAn ~dU AA

proof of accuracy

property income certificate (PINC)

B{pnA M B BRn) Sd RBLYA

( nB]

property ledger

proof of cash

k kBU ,TwnBa (BM) RAoB Rn

proof of cash receipts

k BTBnj RoB Rn
kM (j) nk
proof of debt
proof of delivery
dU A

AnAj nj }h{ SB Aq A
AA oTj
property ownership
SB e
property register
AA SLY oTj
property reserved
T{BLA TwA
property right
SB e
property tax, estate tax

RTv A oM RBB ,AnAj oM RBB

property(s) earning power

protective liquidity

580

property(s) earning power

proprietary ratio

B kCnj ~dU Rnk

property, asset, plant and equipment

RAq\U BinB ,AA

property-rights approach

SB e xn
proportion of profit to expense

q M kCnj SLv
KwBT U

BB SLv

proprietary theory, proprietary opinion,

ownership theory

jAoA SB nU ,SB o
B
proprietor, landlord, owner
proprietorship
B U
proprietorship

proportional consolidation

,Bow JBve jo vw ,jAoA SB

jAoA SB nj

proportional liability partnership,

proprietorship accounting

company with proportionate liability

proportional method

Lv So{
Lv xpnA xn

SB nAkMBve
SLv M vU
q jo vU
jo SLv M vU

prorata
prorate cost

proportional performance method

proration

jonB SLv xn
KwBT SLv
proportional relationship
proportional taxbw M  ) KwBT RBB
(jo U kCnj

prospect theory

proportional-performance method

prospective basis

BTeA oTz nU ,pAkAza nU

prospective approach

kC Bnj M ovU xn

Lv jo xn
Lv U
proportionate consolidation
proposal
jBzQ bo ,jBzQ

prospective financial information

proposed budget, draft budget

prospective financial statements

jBzQ ]jM
proposed dividend
proposed investment

jBzQ nAmBow
jBzQ JBvdUn

proposition, proposal, offer, motion

tender, suggestion


, ,jBzQ

proprietary accounts

ABow BJBve ,AnAj BJBve

proprietary funds

ABow ] Tv JBve

proprietary insurance, level premium
insurance
proprietary interest

jnCoM B RBA
jnCoM B BRn
prospective financial statements,

(k{jBzQ) jBzQ Bw jw

proposed statement

kC Bnj M ovU

SMBY M e BM M
SB B

pro forma statements

(
o) k{ MyQ B BUn

,vomQ C
prospectus
(AnA ,Bw)
o C
kwn B n M
prosper
protect
jo SBd
protection tariff
TBe oU
protection, safety nAk ,SBe ,A
protectionism
AoSBe
protective convenant
,TBe AU
kSBe Bo{
TBe nA e
protective duty
protective liquidity
ATzQ k

protective role

protective role

provision for decrease value of

TBe y RBB SMBM jBwA oLU (y)

w TBe oU
protest
AiA ,SwAiA
protest fee
AoTA .SwAiA eqAe
protest prove
AiA ,SwAiA
prove
jo RBLYA ,jo kFU

investment

proved oil and gas reserves

provision for discounts allowable

protective tariff

provision for vested benefits

581

BnAmBow xpnA yB oil

provision for depreciation

T{BLA TwA , TwA AoM oil

provision for discounts (allowances)

RBhU oil

L pB Bi S jnCoM nAk
A oM oz ,k{ U ,jBC
provided
provided scheme
k{ nAkU BoM

provision for discounts payable

provident fund, contingency fund

provision for foreseeable losses

BTeA k ,BTeA ]
provident reserve end money

L MB RBhU oil

TiAjoQ RBhU oil
MyQ MB BBp oil
provision for forward purchases

BTeA TikA
provident reserve funds

koi yQ oil
provision for forward sales

BTeA TikA ]
nAkU nj
providing period
provision
jB ,kM ,o{ , nAkU ,oil
provision for accrued expense

xo yQ oil
provision for inventory decline

nBLA j] (yB ) Ap oil

provision for renewal

 q oil
provision for bad debts (A provision for

(U)kk\U oil
provision for returns and allowances

doubtful debt; allowance for doubtful

RBhU xo pA SzoM oil

accounts)

provision for sales returned

A z RBLB AoM oil

provision for cash discounts, cash
discount provision

k RBhU oil

provision for cash requirements

xo pA SzoM oil

provision for staff termination benefits

BnB Ski BBQ BAq oil

provision for stock valuation adjustment

k RB]BTeA oil
provision for cash shorts

MBpnA kU oil
provision for tax, tax provision

k RAnv oil
provision for contingent debt

BTeA kM oil
provision for contingent losses

BTeA BBp oil

provision for current year tax

nB] Bw RBB oil

provision for decrease in value of
inventory

Bj] xpnA yB oil

RBB oil
provision for unsecured liablities

kz U RBLB oil
provision for valuation of stock, stock
valuation provision

j] MBpnA oil
TwA oil ,B

provision for vested benefits

 BAq oil

provision for warehouse stock

public liability insuranc

582

provision for warehouse stock

public asset

adjustment

public auction

nBLA j] kU oil

provision of direct services

Tv Bnj RBki AnA

AnAj
ZAoe

public benefit, qualified endorsement,

public interest

B

o kw

provision, allowance, accrual, reserve,

public bond

quantity allowed

public company, corporation

pB\ nAk ,TikA ,oil

provisional appointment
S JB~TA
provisional hand over
S dU
provisional letter of credit

S jBwA nBLTA
S e

provisional rights

provisional share certificate

B Bw So{ ,Tj So{

nBLTA
public debt = national debt
,
o
jo M Tj jB kM
(Tj) joPw
public deposit
public credit

public expenditure (expense)

ZnBh
B

Bw koi S BA
public finance

provisional statement

S S
Rn
provisional take-over (acceptance)

S To dU
provisions (contract, law)

(B ,jAjnAo) jA
proviso, clause condition
proximate damage
proximo
proxy fight
proxy, proxy form
prudence concept

kM ,k ,jB ,o{

MyQ MB RnBvi
kM B ,kC B
BTB nC]
kB ,BSB
BTeA A

public financing, public finance, national

finance

Sj B nAkU , B FU
public fund
] Tv JBve
public good
M  UBki B BB
/j{ AnA
public health insurance B Bnj M
public health insurance law

B Bnj M B
B Bw So{

public held company

public image

BlA n nB\U S oYFU

public information

k{ MyQ , toTwj nj RBA

prudence in accounting

public interest

BTeA A ,nAkMBve nj BTeA

,zkASLB
nB Bd ,BTeA ,okC
prudential insurance
BTeA M
pseudocode
]L{ ,k L{
prudence, conservatism

psychological affiliation

B iA TvMA

public accountant

jo  , B
nAjBM B
o AnA ,Bw
o
jo M oj
Bw oz
public issue of shares
public issue

public joint-stock company

B Bw So{

AnA

public lands
public liability (national)

wn nAkMBve , nAkMBve
public accounting, general accounting

nAkMBve

() kM
public liability insuranc

RAkU M

public limited company (PLC)

public limited company (PLC)

jkd Sv BM B Bw So{
public limited partnership

public warehouse

nBLA
public welfare program Bn BoM
publication expense
oz L q

jkd Sv BM BU So{

A
public loan
public net income
}Bi
o
public offering M (nAjBM AnA)
o

publication of financial statements

public offering of shares

publishable accounts

M Bw
o
public offering price

purchase discrepancy

583

publicity drive

( S]) jAj nBzTA BJBve

published accounts

nAjBM AnA
o S
RnB RF

public oversight board

public owned company, public joint stock

company, public limited (joint stock),
public

B BRn nBzTA
RBLU q
UBLU SB

publicity cost

corporation

corporation

publicly-held

B Bw So{
SB
AA

public ownership
public property (ies)

TBnBzTA B BRn
Sv`BQ
punitive damages Aq] B o RnBvi
pur autre vie Ao SB e ,o e
purchase jo ~dU ,jo nAkoi ,koi
purchase acquisition koi o pA KeB~U
purchase allowance
koi nj hU
punchist

purchase and leaseback

public relations department

jAj nB]A nBMj koi

MAn oAj

purchase and supply department

public revenue, general revenue

kCnj
xo

public sale
public sector (governmental)

(Tj) yhM

RBnAkU koi nAjA

purchase commitment losses

B koi RAkU pA {B BBp

koi RAkU
purchase commitments
purchase consideration

public sector accounting

Tj yhM nAkMBve

koi ApAMB ,B Y
purchase cost, cost to buy

public service organizations

koi k{ BU BM

RBki kjAnA BBpBw

AB vw
public trust
public trust fund BA Tv JBve

purchase cut-off test

public utility bond

purchase day book (purchase journal)

purchase cycle

koi Bp BA pC
koi ioa

AB BnB
o kw

public utility companies

.kkU BTo{ ,AB BTo{

RBki B B kjAnA
public utility pricing

RBki nAmS

koi Bpn oTj

purchase discount, purchase allowance

koi hU
purchase discounts not taken

koi kzjBTwA RBhU

koi RBU

purchase discrepancy

purchase expenditures

purchasing power

584

purchase expenditures

koi ZnBh

purchase returns book

purchase financial documents,

koi pA SzoM oTj

purchase returns entry

financial purchase records

koi B nAk
purchase fund

koi pA SzoM SLY

purchase tax

koi RBB

purchase-money obligation

o AnA koipBM AoM Tv JBve

purchase invoice
purchase journal
purchase ledger

koi Bw ,koi nT B

koi Bpn oTj
koi () oTj

purchase method

dA Rn nj) kjA  n A
jnAj kU e M M SLv (So{
purchase-order lead time

koi xnBw dU Bp
purchased goodwill k{nAkoi ow
purchased preacquisition earnings

koi xn M BSo{ KoU

purchase method of combination

BSo{ BjA jn nj koi xn

purchase of parent bonds

A So{
o AnA koi

v koi
purchase option
koi nBTiA
purchase order koi nTwj ,koi xnBw
purchase on account

purchase power, purchasing power

koi Rnk
koi S

purchase price
purchase product for resale

jk\ xo S] k{ nAkoi ~d

purchase rate (or rhythm)
purchase records
purchase requisition

koi fo
koi jBwA nAk
koi SwAinj

~dU pA L jw koi
purchased product k{ nAkoi ~d
purchased services
nAkoi RBki
purchaser
nAkoi
purchases daybook
koi Bpn oTj
purchases invoice

koi nT B ,koi JBveRn

koi  oTj
purchases ledger
purchases ledger control account

koi oT JBve

purchases return, consumers return

koi pA SzoM
purchasing (purchase) voucher koi kw
purchasing agent
koi nAqnB
purchasing budget
koi ]jM
purchasing commission

nBLA j] koi SwAinj

purchase return
koi pA SzoM

j e ,j jqnB ,koi jqnB

koi BjAjnAo
purchasing cost
koi k{BU BM
purchasing function
RBnAkU nA

purchase return allowances journal

purchasing lead time

koi pA SzoM Bpn oTj

TzoM koi
purchase returned

C dU B xnBw M BpRk
(nAkoi M)
pAjoQnB
purchasing officer
purchasing patterns
koi BA

purchase requisition for stock

purchase returns account

koi pA SzoM JBve

purchase returns and allowances

RBhU koi pA SzoM

purchasing contracts

purchasing power

RBki BB koi nj BAU ,koi Rnk

purchasing power capital maintenance

pyramiding

585

purchasing power capital maintenance

put and take

concept of income

put bonds

Bow koi Rnk e nU

koi Rnk jw
purchasing power gain

put down

purchasing power gain and loss

put money in the bank

oTj nj B SLY ,jAj BM ,jAj j

koi Rnk pA {B Bp jw

purchasing power parity theory

put

j BQ keA koi Rnk oMAoM nU

nz
purchasing power risk koi Rnk vn

put

purchasing procedure, purchase method

put

(koi Ao]A xn) koi xn

purchasing-power risk
pure installment method

 BvA xn
}Bi oM

pure interest rate, pure rate of interest

oM }Bi fo
~dU

pure play
pure premium

}Bi o ,}Bi M e
}Bi S
}Bi jw

pure price, net price

pure profit
pure research

jBM ysQ ,o RBdU

pure security price
pure, net

nAjBM AnA  xpnA

}Bi

pure-discount security

S hU BM nAjBM AnA

T{Aj k~
push down accounting
jo n
pn xpnA M k{ nAkoi BAnAj
nBz Tvw
push system
purpose

push-down accounting
put

put
put
put

T{Am BM nj Q
Ahj S M xo nBTiA
option
price
(tnM nj) SMBY S
to contract
jAj B M
to sale
T{Am xo o M
to the seller
xo nBTiA pA jBTwA
up sale price
xo S joM BM

put-call parity

koi Rnk pA {B vn

pure interest

jAj Q uPw B joM e

jAjoTwA MB
o AnA

o So{ oTj xpnA kU nAkMBve

w B~TiA
o ,Bw xo p\

AnA koi xo nBTiA . e Bj

nAjBM
xo o nj
putting up for sale
pyramid of ratios
BSLv o
pyramiding

So{ ka oM  nqM So{ Sok

/SwBC KeB B kB Rnk BA oj

Qq
(qualitative) quality control

qualifying clauses

 oT ,S oT

Quantitative Restriction (QR)

qualifying language

woMBve xnAq o{ kM ,o{ RnBL

(UBB o pA) L MB Bp
qualitative
o ,
qualitative attributes
 Bs

(nAk)  Sjkd
,R~dU ,Se
qualification
oz (woMBve nj) ,Ao{ k]A

qualifying loss

qualification, details, description

qualitative characteristics of

RB~hz
qualified

oz ,Ao{ AnAj ,Se k]A

qualified acceptance

,Se k]A
o{ k BM ,oz ,Ao{ AnAj
qualified accountant Ao{ k]A nAkMBve
qualified audit opinion

toMBve oz onBA

qualified audit report, qualified
endorsement

woMBve oz xnAq

qualified auditors report

toMBve oz xnAq

qualified endorsement

oz vSzQ ,k

vo
oz o nBA
qualified opinion
qualified report (or certificate)

oz xnAq
qualified stock option
nAmA jAjnAo
BnB M Bw koi nBTiA oM
Se
qualifying
qualifying asset
Ao{ k]A AnAj
qualifying certificate
Se A

eA jA

accounting information

nAkMBve RBA  Bs
 A
quality assurance
S pA BA
quality audit
S BM woMBve
quality control report S oT xnAq
qualitative factors

quality control standards

S oT BjnAkBTwA

 A
quality factors
quality information
 RBA
quality level
S cw
quality of earnings
jw S
quality of performance
jo S
quality review
,S wnoM
(woMBve nj) BzP wnoM
, nB
quality standard
S jnAkBTwA
Rn M SwA LU
quality substitution
nAkoi Bp M k{ BwnA B S U
S AodA
quality variance
quantifiability
opAkA .y\w SMB

quantification

quantification

quoted securities

587

jo  ,jo nAk

quantified

quantitative analysis
 dU q\U

quasi-reorganization

quantitative control, quantity control

query by auditor

 oT
 RBA
quantitative information
quantitative measurement  BnB
quantitative method
nAk xn
quantitative model
nAk k
quantitative techniques nAk BU
quantitative terms
nAk Ao{
quantitative, quantive
nAk , 
quantitive quota
 w
quantity allowed to buy koi pB\ nAk
quantity column
ojB Tw

toMBve wU (jAoA B) ywoQ

BzwoQ
questionnaire
queuing models
nBTA  Bk
queuing time
nBTA R k

quay duty
query

quick and decisive analysis

B ow dU q\U
AnAj ow SLv
quick asset ratio
quick assets, liquid assets

(ow) C BAnAj ,k{k BAnAj

kAow AnAj
quick cash assets
quick liquidated asset

quantity control report

( ) nAk oT xnAq

nAk (Aq) cw
quantity received
(kwn) TBnj nAk
quantity schedule
kU nAk k]
quantity level

quantity variance = usage variance

nAk RoB ,o~ nj AodA

S
,nAk
quarantine
o
quarantine certificate
o A
quantity, measurement

quarterly financial statements

~ .Bw B BUn
quarterly report (statements)

~ xnAq ,Bw xnAq

jAjnAo L{
quasi deposit
joPw L{
quasi partner
(n) oB o{
quasi rent
oM L{ ,nB]A L{
quasi contract

BpBw kk\U L{
wA (nA)RBB
(nAkMBve) jAoA

(kLU) k M ow AnAj
quick rate, quick ratio, acid-test ratio

(ow) C SLv
quick return (B ow SzoM) ow jpBM
quorum ,
,B Y ,B ApAMB
v] Swn AoM Bp Ake ,JB~ ke
quota, portion, ration contribution

w ,w
kMw nAo
quota-share treaty
quotatin board
BS A MBU
quotation, marking nAmS ,S ,
quote
jAj S ,jo  
quoted
,k{TwA BM ,
tnM nj k{TomQ BSo{ Bw
k{ BU S M jnCoM
quoted at cost
quoted at par value wA xpnA M jnCoM
quoted company
quoted list

tnM nj k{TomQ So{

(S ) jnCoM Rn

quasi reorganization

quoted market price

BpBw kk\U L{ AkA

jAjnAoL{
quasi-contract
quasi-experimental Mo\U Mo\U L{
quasi-loan
oz (A) kU
quasi-random number
jB~U L{ jk

nApBM nj k{ A S
quoted market value nApBM k{ A xpnA
quoted price, posted price k{ A S
quoted securities k{ kMfo nAjBM AnA

Rr
Racketeer Influenced and Corrupt
Organization (RICO)

,nBLU BkBM kjy{Q BpBw

(BzQ kB) B B] BBpBw
Real Estate Investment Trust (REIT)

RTv A nj nAmBow k
SwAinj
~B B kAq nj So{ AoM jBC A

Request For Proposal (RFP)

Research and Development (R&D)

wU dU
Retail Price Index (RPI)

{ojoi S }iB{
AnAj jpBM
Return On Assets (ROA)
Return On Equity (ROE)

Bw BLeB e jpBM

Return On Investment (ROI),
yield on investment

AnAj jpBM ,nAmBow jpBM

xo jpBM

Return On Sales (ROS)

railway receipt

CAn kwn
railway storage costs
CAn nBLA q
raise
jAj yAqA ,joM BM
rally
S yAqA
random check
M ,jB~U wnpBM
random error
jB~U BLT{A
random figures
jB~U BnA
random inspection (BUA) jB~U wnpBM
random sampling
jB~U o
random selection, sampling selection

jB~U JBhTA ,o JBhTA

jB~U RoB
random variance
random variation

jB~U Bw ,jB~U oU

rank correlation
TvL ]nj
rank rate
]nj ,KUoU ,LUo
ranking approach
kMLUn xn
ranking of projects
BroQ kMjn
rapid amortization

Return On total Assets (ROA)

BAnAj \ jpBM
Return on Owners Equity (ROE)

Bw BLeB e jpBM

rate
rate

Roll On / Roll Off vessel

rate

(RO/RO vessel)

rate

n Tz
rack rent
w nB]AB ,Aq nB]A
railway bill of lading
CAn BnBM
railway consignment note

CAn BM B BwnA kw

jzB BAnAj ow TwA

oLh
kMfo ,Aq ,fo
(amount) of saving
pAkAuQ Aq
base
(fo BL) fo BQ
covenant
S o{
fixing department
S SLXU nAjA

rapporteur

rate

rate implicit in the lease

nB]A nj
fo

rate of apportionment of overhead

rate of apportionment of overhead

nBMow vU fo
pnA ovU fo
of duty o e fo ,nA fo
of exchange
pnA fo
of hour
SBw o fo ,TBw fo
of inflation
nU fo
of interest
oM fo
of investment
nAmBow fo
of premium
qB] fo ,M e fo

ratio of equity to liabilities

BkM M Bw BLeB e SLv

rate of conversion

ratio of gross profit to sale, gross profit

rate

ratio

rate
rate
rate
rate
rate
rate

rate of profit per article (goods)

B keA o jw fo
rate of profit per production

kU keA o jw fo
jw fo
rate of profit, profit rate
rate of return
jpBM fo

raw material usage variance

589

rate of return on investment, investment

rate of return, yield rate of investment

nAmBow jpBM fo
rate of return over cost

q Kve oM jpBM fo

xo M sB jw SLv

ratio of net profit to capital

Bow M s jw SLv
ratio of net sales to assets

BAnAj M }Bi xo SLv

ratio of profit to sale, proportion of
profit to sale

xo M jw SLv

ratio, proportion, ratio analysis

Ko
,SLv
o] ,jAj o] ,jo kMw
ration
rational allocation
 }~hU
rational economic behavior

jB~TA ()  nBTn

,B jk
cd jk j Sv ZnBi
pnA kMo]
rationing of exchange
rationing of goods
B kMo]
rational number

rationing system

rate per machine hour

kMo] B ,kMo] Tvw

{B SBw o fo

rationing, couponing

rate per standard hour

kMQ ,o] ,kMo]

jnAkBTwA SBw o fo
keA o fo
rate schedule, rate card
fo k]
rate variance
q (AodA) RoB
rate, degree, amount (pAkA - ]nj) Aq
rate-fixing
fo SLXU
ratification
K~U ,k~U

ratios used for valuation

rating agency

raw material requisition

rate per unit

MB{pnA BSLv
raw and in process (RIP) inventory
account

SiBw Bo] nj Bi jA j] JBve

Bi RBA ,Bi BnA
raw data
raw material
Bi jA
Bi jA SwAinj oM

BSo{ nBLTA LUn kU RBvw

rating system
ratio

kMfo Tvw
SLv

raw material shrinkage

Bi jA TnJC
Bi jA j]

ratio of current assets to current

raw material stock

liabilities

raw material usage variance

nB] BkM M nB] AnAj SLv

Bi jA o~ RoB

re-appoinment of legal inspectors

re-appoinment of legal inspectors

B BwnpBM jk\ JB~TA

Tz jk\ nB]A
jk\ jo kML

re-charter
re-classify
re-consignment
re-entry

dU AoM BnBM jk\ U

(jk\ SLY) SLY nBMj

re-entry items, re-entered items

jk\ k{ SLY A
(pnA) jk\ ovU
re-exchange
re-export
,(jk\ RAnjB) jk\ nk
jo njB nBMj
jk\ n
re-hypothecation
re-insurance, co-insurance
BUA M
re-insure
jo BUA M
re-insured
BUA nAmM
re-insurer
BUA oM
re-issue
jk\ nBzTA
re-order
xnBw kk\U
reacquisition
koipBM
readjustment
jk\ kU
ready money, money at hand

k ,j] Q ,Swj j Q
(Aj) e JBve
real account
real asset
(e) A AnAj
real bill, original bill
A RAoM
real capital
(e) A Bow
real cost
A q
real estate (or property) RTv A
realizable value

dU MB xpnA ,TBpBM xpnA

realizable value of accounts receivable

TBnj BMBve (dU MB) TBpBM xpnA

B jAkn TB dU
realization
reallocation
jk\ (}~hU) vU
reallocation of cost
realty

q jk\ (}~hU) vU
Tv ,o B

reciprocal transfers

590
reasonable assurance
reasonableness

()  BA
jM 

reasonableness test

\wkB ,JBve kB jnCoM pC

Td jAkn
rebate
jAj hU ,hU
rebater
kjhU
recapitalization surplus Bow kk\U jApB
receipt issued, issued receipt njB kwn
receipt of goods
B kwn
receipt statement
kwn ,jn A
receipt, arrival
(BT - u]) B kwn
receivable bills
jBwA
reasonably possible event

receivable collection period

RBLB nj
RBLB xjo
jo SBnj

receivable turnover
receive
receive versus payment

k ] SBnj oMAoM nj dU
k SBnj
receiver
receiver of payment payee
] ko
receivers certificate
~U BA
receiving note
ko Ae
receiving order
Tv{n A
receiving report SBnj xnAq ,nBLA kwn
recession
i jn ,jBv
recessionary period jB~TA jn Bnj
reciprocal account(s),
contra account

offset account,

(BQBBQ) MBT JBve

reciprocal demurrage

Tz  MBT Bp
MBT xn
reciprocal method
reciprocal of payback period, pay back
reciprocal

SBpBM nj t

reciprocal trade agrement, bilateral

agreementLB]j
reciprocal transfers

nB\U BSA
LB]j RBTA

reciprocity principles

reciprocity principles

recourse

reckon

(nz j) LB]j RB A
(jo{) jo JBve
reclamation eA RBAkA ,KbA
reclassification
jk\ kML

,]Ao .]n e kM
Bp .SAo AoL] e kM
(Bow) SzoM ,SBpBM
recover
recoverability
SBpBM MB
recoverable
(AoL] MB) MB

reclassification entry

recoverable advance corporation tax

kML RBeA ,kML kk\U SLY

reclassification of accounts
reclassify

reduction

591

BMBve jk\ kML

jk\ kML

k{ SiAjoQyQ RBB SBpBM

SBpBM MB L
recoverable amount
recoverable cost (expense) ,TBpBM q
(jAjoTwA) AoL] MB q

recognition (realization)

recoverable expense, reimbursable

(xo kCnj dU) kCnj BwB{

kCnj SiB{
recognition of income
recognize
B jAkn (SLY) BwB{
recognized
k{ BwB{
reconcile
jo RoB n ,To RoB
reconciliation RoB Rn U ,RoB

expense, recoveries

SzoM MB q
recovery (revival) upturn
jLM ,jLM
recovery advice
A
recovery years

(Bow SzoM) SBpBM BBw

recovery, realize, payoff, retrieve

reconciliation (reconcilement) of
accounts

recruitment

reconciliation method

rectification

BMBve LU
oRoB xn
reconstruction
nBTiBw kk\U ,pBwpBM
reconstruction project
BM kk\U roQ
record
jo oTj SLY , nk ,MBw ,SLY
record date
SLY gnBU
record evidence
(LT ) TLY kA{
record keeping
nAjoTj ,jBwA nAk
record keeping expense jBwA L
q
record of service
Ski MBw
record of work done
k{ B\A nB MBw
recorded cost
k{ SLY q
recorder, registar, reliability
RBLY
recording device
k SLY w
records
oUBj ,LT nAk
recoupment, reparation compensation,
indemnity
recource action
recourse

SAo
BjAj M ]n
]n e

recoursesans recourse, without

MBpBM ,SBpBM
nB M Rj
(jBwA ,BLT{A ,oUBj) bA

rectification note
recur

cd~U ,(jBwA ,BLT{A ,oUBj) bA

T{Aj nAoTwA ,k{ nAoU

recurrent (recurring) cost

(nAoU) oTv q
jk\ qU
rediscount rate
jk\ qU fo
rediscounting qU jBwA qU ,jk\ qU
qo BM jq k{
jk\ pU q
redistributed cost
redistribution
jk\ pU
rediscount

redraft, cross bill, renewed bill

(jk\ Ae) k{kk\U RAoM

jAj yB ,jo 
reduce
reduced profit method
jw U xn
reducing installment method
reduction

q kB xn
yB ,qU ,U ,ov

reference

reference

 ,SzpBM

reference and control report

oT  xnAq
]o BM
]o (koQ) B

reference bank
reference file
referre, judgy, umpire

tnjAj ,
B ,e ,(j ) nAj

refinancing

jk\ B FU ,jk\ B kk\U

jAj tBA ,jo u

reflect

relevant evidence

592

refund the over payment or excess

regulations, rules

RAno ,kA
regulatory bodies
B b~l BjB
reimburse jAj uQ An v Q ,TiAjoQpBM
reimbursement
AoL] SiAjoQ
reimbursement of funds

(RAnBLTA jAjoTwA) RAnBLTA SiAjoQpBM

nBMj K~
reinstallation
reinstallation cost
nBMj K~ q
reinsurance
BUA M
reinsurance company
BUA M So{
reinvestment
jk\ nAmBow

TiAjoQ B
A jAjoTwA

pe , ,eB
region, zone
regional exchange
A tnM
regional trade
A RnB\U
registed share (stock)
BBM w
register
SLY ,kBwn SLY M ,jo BSLY
registered security
B BM nAjBM AnA

reject note

registered shares, nominal shares,

related party disclosures

,L MB o B jBTwo uQ S{AjjB

]o B S{AjjB
rejection report of goods received

related parties

inscribed shares

B BM Bw
registering of deeds
jBwA SLY
registration date
SLY gnBU
registration fee
xnBw e ,SLY q
registration for value added tax

jqA xpnA oM RBB SLY

BTo{ SLY

registration of companies

B xomQ k xnAq
(TvMA) MBU So{
TvMA |Bh{A

related company

TvMA |Bh{A RB BzA

related party transactions

TvMA |Bh{A RB
B jo }ioU ,}ioU pB]A
release dates
nBzTA BhnBU
release note
}ioU oM
release

release of fund(s), appropriate

registration of trade mark, trade mark

nBLTA nAmA

registry

release of mortgage

registretion office

(o nAmA) n 
U n
release of seizure
released rate
}ioU fo
relevance
BLUnA ,nAmoYA ,
relevant
LUo ,Mo
relevant accounts nAmoYA B BJBve
relevant cost
nAmoYA B q

nB\U SLY
jBwA SLY nAjA
registry
(od) wn BioTj
regular contribution
oTv M e
regular salary
SMBY e
regulate
jo
RAno ,jo U
regulated economy

RnB SdU jB~TA ,oT SdU jB~TA

regulated markets

(k{oT ) RnB SdU BnApBM

BC

regulation, by low

relevant cost items

relevant evidence

k{BU BM Mo A
Mo kA{

relevant income (relevant revenue)

replacement cost

593

relevant income (relevant revenue)

remove

nAmoYA B kCnj
Mo RBA
reliability
jBTA MB ,BUA MB
reliability of evidence kA{ jM BUA MB

remuneration committee

reliability of financial reporting

Aok eqAe
jq
remuneration, salary, wage, pay
remunerative
(nAjxAjBQ) xAjBQ T
rendering of service
Ski B\A
renegotiation
jk\ o Am
renewal asset (kk\U) pBwpBM MB AnAj
renewal fee
pBwpBM eqAe
renewal index
o kk\U MB }iB{
renewal of a lease
nB]A jAjnAo kkU
renovation cost (expense)
pBw q
rent
BMnB]A ,nB]A
rent and rate
nA nB]A
rent of an annuity
oAAjB v

jjp ,jo ooM ,joM ,T{AjoM

relevant information

B o{nAq jM BUA MB

reliability of records

nAk jBwA jBTA SMB

BUA SMB nj
reliability period
reliable
jBTA MB ,BUA MB
reliable evidence
BUA MB kB{
reliance
BUA
reliance on internal control

iAj oT Tvw (M jBTA) oM U

jAkA ,BA ,
relief
relief consignment
jAkA d
relief funds
BA ]
relief payments
jAkA B
relif from import duties

jn nA e pA SB
kB ,M
remainder
remaining obligation
j] kU
remaining service life
kBBM k o
remission, dispensation SB ,jzhM
remit
Q Ae ,] BwnA ,TiAjoQ
remittance
,Ae ,nAmA ]
SiAjoQ ,jFU
] kBwnA BM
remittance bank
remitter
] kBwnA
remitting bank
knAmA BM
remote event

nj kC nj  jAkn ,kM jAkn

kj fn SwA
nj An pA SLY
remote job entry
remote likely
kM BTeA
removal of the site installation

BnB kaoM

Aok e kU T

remuneration of directors, directors
fee, managers remuneration

rent of finished goods warehouse

k{ TiBw B nBLA nB]A

AnB]A xpnA
rental value
renter, hirer, lessor
o]
reorder level
jk\ xnBw cw
reorganization
BpBw kk\U
reorganization plan
BpBw kk\U bo
repair and maintenance S{Ak oU
repair cost / expense
oU q
repay, reimburse
jo SiAjoQpBM
repayment claim RBB jAjoTwA SwAinj
repayment guarantee
SiAjoQpBM SB

repayment of loan
A SiAjoQpBM
repayment schedule
SiAjoQpBM k]
repayment with penalty
replacement

o] BM Ao A SiAjoQpBM
U ,qB]

replacement and betterment

(pBw) pBvM U
(U)qB] q

replacement cost

replacement value depreciation

responsibilities and duties

594

replacement value depreciation

repurchase transaction

qB] xpnA tBwAoM TwA

replacing, replacement, substitution

qB]
replenish of petty cash

AjoAhU jo kk\U

koipBM kU
request for quotation
BM TwA
request, requistion, petition
SwAi nj
required
SwA J ,AqA
required quorum
p JB~ ke
requirement

report of legal inspectors, legal

inspectors report,

B BwnpBM xnAq

requisites

o{ M AqTA ,B
BU ,pB ,ZBTeA

p Ao{

report on internal control

requisition

iAj oT Tvw xnAq

xnAq MB
reportable
reportable conditions
xnAq MB Ao{
reporting requirements o{nAq RBAqA
reporting standard
o{nAq jnAkBTwA
repossess
jk\ U
repossession
BY U

,SwAinj oM ,jo B
BU ,jo SwAinj

SwAinj
requisition of material jA SwAinj oM
requisition statement
SwAinj Rn
resale value
jk\ xo xpnA
rescind
jAjnAo 
rescission loan
gv MB A
resell
k{nAkoi B xo
reserve for contingency
BTeA oil

repossession of goods
represent

jo U ,B jk\ U

jo kB

representation and warranty

|Bi Ao{ U
representation, agency

reserve for encumbrances-prior year

UAw kz RAkU TikA

Bj] oil
reserve for inventory
reserve for obsolescence

Sok kFU ,kB

representational faithfulness BjB BM

reserve for outstanding expenses,

representative of shareholder

provision for accrued expenses

w KeB kB
representative office
kB oTj
representative sample
,o
j{ JBhTA kBz BM  jB~U

 Bq oil
pBwpBM oil
reserve for renewal

representative, agent

reserve for retirement

B ,kB ,B B
jk\ kU
reproduction
repudiation
(j ,A) SiAjoQ pA BTA
repurchase
jk\ koi
repurchase agreement
koipBM jAjnAo
repurchase offer
koipBM jBzQ

TvzpBM oil
BTwA
resignation
resolution
B ,ok S ByhM
resource utilization
MB pA nAjoMoM
resource, asset
L
resources allocation
MB |B~TiA
resources management
MB Sok

repurchase shares (stocks)

k{koipBM Bw

(jwo  ) MBMB oil

reserve for replacement

(U)qB] oil

responsibilities and duties

B BSv

responsibilities of inspectors

revaluation of assets

595

responsibilities of inspectors

BwnpBM Sv
responsibility

retirement allowance, retiring pension,

old age benefits oTv

,TvzpBM e
TvzpBM e
retraining
pCpBM
retroactive approach ovU jon .xn
LwBM  xn ,T{m Bnj M
retirement pay

k{U RAnBTiA TomQ ,Sv

responsibility accounting

Sv y\w nAkMBve
k An xnBw
resting order, idle order
restoration
oU ,jAjoTwA ,SBpBM
restore of maintain the economic

retroactive basis

L Bnj M ovU BL oM
retroactive payment

benefits

jB~TA B oU B e
restraint of trade
kTw jAj An TvM
restraints, difficulties
A
restricted stock
B MB o w
restriction
Sjkd
restriction of imports
RAjnA Sjkd
restrictive
knAjpBM ,k jkd
restrictive covenant
kjkd o{
results of operations
RB [BT
resurvey
MpBM ,jk\ wnoM
retail price index {ojoi BM }iB{
retain
jo e ,T{Ak
retained loss

T{m M Mo SiAjoQ

SzoM d
SzoM Ao
Bow SzpBM

return cargo
return freight
return of capital

return of goods, goods returned

return
return
return
return

B jBA ,k{ jAj SzoM B

BTB
jAjoTwA
of guarantee
of investment nAmBow SzoM
on assets
BAnAj jpBM
on capital
Bow jpBM

return on invested capital

TnnBM Bow jpBM

return on share market value

(L BBw pA kBBM) L RAw Bp

nApBM xpnA M Bow jpBM

retained profit, retained earnings,

return on shareholders equity

accumulated earnings

Bw BLeB e jpBM

return on total assets BAnAj  n jpBM

retention

T{BLA jw
L
,nAk ,e

retention payable deposit

SiAjoQ MB nB B\A ve joPw

retention period
retire

nAk nj
jo TvzpBM ,k{ TvzpBM

retired asset

(Tv) k{ T{Am nB AnAj

RAoM {
retired draft

return outward = purchases return

koi SzoM
TzoM M e
return premium
return ratio
jpBM SLv
returnable containers SzoM MB o
returnable deposits SzoM MB BjoPw
revaluation
xpnA kk\U ,jk\ MBpnA
revaluation alternation

retired, pensioner, superannuated

(jBTA nB pA) TvzpBM

,BMA ,TvzpBM
retirement
(SMBY AnAj  ) jo ZnBi nj pA
TvzpBM w
retirement age

MBpnA kk\U JBU

revaluation method

A xpnA kk\U xn
revaluation of assets

BAnAj xpnA kk\U ,BAnAj jk\ MBpnA

revaluation surplus account

unwarranted reliance risk

596

revaluation surplus account

right to sue

MBpnA kk\U jApB JBve

kCnj ZnBh
review jo kjpBM ,jo wnA ,jo no
no ,wnoM ,o kk\U
wnoM BoT
review controls

rightful claimant

revenue expenditure

review engagement

(A B |Bi woMBve) wnoM

review for subsequent events
subsequent events reviewed

BpAoU gnBU pA kM BjAkn wnoM

(j]) opBM nj
revise
jo bA ,jo okk\U
revised
k{ bA ,k{ okk\U
revised amount
k{ okk\U L
revision
opBM ,jk\ no ,o kk\U
revocable credit
SzoM MB nBLTA
review period

revocable documentary credits

omQSzoM jBwA nBLTA

omQSzoM ]

revocable funds

revocable letter of credit

SzoM MB jBwA nBLTA

revoke, abrogate
revolve

jo gv ,To uQpBM ,jo 

kioa

revolving credit, line of credit

xjo nj nBLTA ,Ak nBLTA

rightful claims
rightful, party entitled

rights and interests (benefits)

B e
RAnBTiA e
rights and powers
rise in price
S nj yAqA
risk
Bp BTeA ,vn ,oi
risk actually incurred
k{ d oi
risk analysis
oi dU q\U
risk and reward
jpBM vn
risk assessment oi jnCoM ,oBh MBpnA
risk avertor
qovn
risk coefficient
oi Ko

risk components
oi Aq]A
risk factors
oi A
risk focused approach vn oM TL xn
risk free
vn kM
risk free rate
no
BTeA kM fo
risk increase
oi kkzU
risk index
,RAoBh }iB{
nAmBow vn y\w nB
risk indicators

vn BoBz ,oi B~iB{
oi opAkA

risk measurement

risk of incorrect rejection (alpha risk)

revolving documentary credits

rework cost
rider

Ajo jBwA nBLTA

nB nBMj q
B~A B BdA jB

SwnjB jo jn oi
risk of over auditing

pAkA pA yM woMBve oi BTeA

risk of over reliance

right

A pA yM BUA oi
SB oi

e B iA,L e T{Aj BjA ,e

risk of ownership

right of access to accounts

risk of under reliance

BMBve M woTwj e

KU e
d k
e Bj
(dM) el

A pA oT BUA oi

right of access to books oUBj M woTwj

e

risk of unwarranted reliance

right of way

unwarranted reliance risk

right to intervene

(nLAe) nm e
iAk e

omQB]U BUA oi BTeA

risk-based audit

risk-based audit

vn oM TL woMBve
risk-indifferent
vn M RBUM
risk-less
oBh kM
road bill
zi e BnBM
road haulage
nL e
road haulier zi o pA B ke
roll out
nApBM M nB\U B o
roll over loan
oT oM BM A
roll, till rolls
n ,(Q ,tBwA) TvM
rolling budget oT ]jM ,zioa ]jM
rollover
kM kkU B kk\U
rontier
keow
rotation
B U ,Anj ,B\MB]
rotation of directors
Aok yioa
rotation shift (TM ka) xjo nBSM
rotational delay
yioa Bp
rotational tests
Aioa BpC
round
jo SwAnow
round down yB o pA jo SwAnow
B n oTjq BU joi
round figure, even lot

(nBzA kM) kAn n

,(jk B n) jo SwAnow
jk jo jo k BM A pA ioM me
round tripping
SzoM Sn
round off

rounded amount, significant amount

SwAnow L
(nBzA kM) kAn L
rounded sum
rounding
(n) jo kAn jk
rounding off
jo kn
royalty
pBTA e
royalty agreement
pBTAe jAjnAo
rule
BzhM ,AnTwj ,nTwj ,kB
rule of thumb
TzAow JBve
rules of conduct
iA RAno
rules of origin
EkL kA
rumor
tBwA BQM RBA ,B{
run to run control
eo M eo oT

runs test

597
run up a stock

(tnM nj) w BM joM BM

running account credit

xjo nj JBve nBLTA ,nB] JBve nBLTA

jonB q
running cost
running days
T BA
runs test
S oU pC

Ss
safe

,(kB) d C k
k ,A
pv k ,kB
safe deposit
safe investment yhMBA nAmBow

salary deductions, deductions made of

safe keeping and filing

salary pay, payment of salary

 BBM nAk
TBe RBAkA
safeguard measures
safeguard(ing)
SBe

salary payable

safeguarding of assets

iAj BoT o pA BAnAj SBe

nAjBM AnA nAk
safety
SA
safety of asset
AnAj A
safety of goods
B A
safety of stock
B j] A
safekeeping

safety stock (= reserve stock)

B j] nAk yhMBA cw
xo SMB
salability
salable
Tn xo
salable asset
Tio AnAj
salable product
xo MB ~d

salary
salary increase
salary paid

e SiAjoQ
TiAjoQ e
salary payroll
e SiAjoQ Sv
salary scale, salary base
e BQ
salary tax
e RBB
sale
B jBL ,xo
sale and leaseback C nB]A AnAj xo
sale and repurchase
jk\ koi xo
sale by sample
AnA BM xo
sale commission
xo jqnB
sale credit note
nBBTvM A
sale invoice
(xo nT B) xo Bw
sale on experiment
zBpC xo
sale on return
SzoM o{ M xo
sale option
xo nBTiA
sale price variance, selling price

salami slicing

variance

jpj Q joi :jpjj

salaride partner
oMe o{
salaried, employee
oM e
salary
jAj e

sale variance

salary and related benefits

Mo BAq e

e RAnv
e B
A
TiAjoQ e

xo S RoB
xo RoB

sale with option of redemption

(repurchase)

koipBM e BM xo

sale with option of return

SzoM e BM xo
xo BM
sale(s) value, selling price

sales agency, sales representative

sales agency, sales representative

sales turnover

xo xjo
Bxo

xo nAqnB ,xo kB

xo nAqnB
sales agreement (contract)
xo AU

sales uncollectible

sales agent

sales value at split off method

sales allowance, sale discount

sales value at split-off allocation

xo hU
xo (yB) d
xo ioa
xo BnA

sales curve
sales cycle
sales figure

sales finance company

M A) xo S] B FU So{
(kj Bk{o
xo MyQ
sales forcast

U  nj xo xpnA xn
U  nj xo xpnA BL oM }~hU
xo AodA
sales variance
sales volume = volume of sales
sales volume varianc

xo \e
xo \e AodA

sales with recourse

SAo AoL] ,]Ao e BM xo

xo jpBM

sales yield, return on sales

sales, clearance sale

sales forecasting

sampling offer

599

(xo ]jM) xo MyQ

UBLU aoTj
sales literature
sales quota
xo w
sales territory

(xo eB) xo o

sales to accounts receivable ratio

TBnj BJBve M xo SLv

sales to current liabilities ratio

nB] BkM M xo SLv

sales to fixed assets ratio

xjo ,SMBY BAnAj M xo SLv

SMBY BAnAj
sales to inventories ratio

j] xjo ,B j]M xo SLv

B
sales to other assets ratio

BAnAj oBw M xo SLv

sales to stockholders equity ratio

xjo ,Bw BLeB e M xo SLv

Bw BLeB e
sales to total assets ratio

BAnAj  M xo SLv

sales to working capital ratio

xjo nj Bow M xo SLv

~U n M xo ,ZAoe .xo ,ZAoe

sales-to-production-ratio method

kU M xo SLv xn
xo  pA nB]A
salesmans commission k{o v
sales-type lease

salesmans compensation

k{o Ski Ro]A

salvage value, residual value, scrap value

TBpBM xpnA ,BwA xpnA ,
Ao xpnA

salvaged goods TBpBM kj RnBvi B
sample characteristics
Bs
sample examinations
BpC
sample mean
B
sample survey
A wnoM
sample, pattern
To ,A ,
samples of no commercial

xpnA kB B
B BAn
samples without value
sampling distribution
,o pU
nj A jAkU , nqM B pAkA
sampling error

o Bi ,o nj BLT{A
o JanBa
sampling frame
sampling interval
nAjoM B
sampling offer
zBpC
o

sampling plan

scrapped asset

600

sampling plan

o bo
o oi BTeA
o keA

sampling risk
sampling unit
sandilands

schedule of assets, list of assets

BAnAj Swo
RBLB Swo

schedule of calls

schedule of changes in working capital

JBhTA ,jBA kM o
J [BT

xjo nj Bow RAoU k]

satisfactory results

schedule of changes in working capital

satisfactory return on asset employed

components

TnnBM AnAj n yhLTB
n jpBM

satisfactory return on investment
satisfice
satisfy
save

Bow n yhLTB
n jpBM

kTB
n ,jM B ,BU
jo
An ,k{
An

jo ]o ,jo pAkAuQ ,jAj RB\

saving

]o ,pAkAuQ
pAkAuQ JBve
joPw pAkAuQ

saving account
saving and deposit

Aq]A nj RAoU k]
xjo nj Bow kjzU
Bq Swo
schedule of costs
schedule of prices
BS k]
schedule of quotations
B k]
schedules of depreciation TwA Ak]
scheme of composition

AnBL BM ~U (nAk nAo) AU

(Q keA) {
schilling
scientific management
Sok

saving and investment

scope

nAmBow pAkAuQ
pAkAuQ BM
saving bank
saving bank book
BM pAkAuQ oTj
saving deposit
pAkAuQ joPw
saving fund
pAkAuQ k
saving of work
nB nj ] o
saving schedule
pAkA uQ k]
saving turnover
pAkAuQ xjo

scope limitation

saving-to-income ratio

scope of work

kCnj M pAkAuQ SLv

scale and unit of measurement

opAkA keA tB

y\w tB
scale of measurement
scale of prices
BS tB
scale of production
kU tB

kwn Aj ,{ Aj ,RB jke

(woMBve ,kwn) RB Sjkd

scope of audit work

woMBve Bkwn jke

scope of coverage pe ,y{Q e
scope of examination
kwn Aj
scope of internal audit work

iAj woMBve Bkwn jke

(nB jke) nB B\A Aj
scope paragraph
kwn Aj kM
scorekeeping
jAoA M jAj o
scote
JBve i Ja
scrap

Ao ,RBB

scrap generated
k{ kU
Ao
scrap material

scarce resources

(njB) jkd MB
MB
scarcity value
MB xpnA
schedule
,BoM qn ,k]
T{Am (Swo nj) k] nj
scarcity

scrap production
scrap value
scrapped

(BwA jA)
Ao jA

Ao ~d
BwA xpnA
k{
Ao

scrapped asset

(k{ BwA)
Ao AnAj

scrip issue, share (stock) certificate,

secret provision, secret reserve =

scrip issue, share (stock) certificate,

second five year plan

stock certificate

second half of the financial year

script

Bw A
kw hTwj A

j Bv\Q BoM

script certification

second hand purchase

(K - Bw) S BA
j wnoM
sea borne Tz wM ,Bnj An pA k{ e
sea carriage
Bnj  e
sea insurance cost
Bnj M q
seal
o ,jo o , o
sealed
k{o ,n
sealed bid
,k{ o jBzQ
n (kAq) ~B S BQ
n RAoM
sealed draft, marked bill
sealed ledger
k{o  oTj
search
]Sv] ,jo \Tv]
search warrant
wnpBM BpB]A
seasonal
RB{nBw ~ k
seasonal adjustment
~ kU
seasonal checking
~ kwn
seasonal fluctuations
~ RBBw

second hand sale

scrutinize

601

seasonal invetory

second mortgage, secondary mortgage

(BY) j ]nj n
second prescription, second copy

j hv
j ~ ,j B w

second quarter

second-hand broker (broker)

j Swj j
second-rate security j Swj nAjBM AnA
secondary audit objective

woMBve BY k
secondary classification

(BY) jk\ kML

secondary evidence j Swj M kA{
secondary liability

BTeA kM ,BY kU
(BY) j Swj nApBM
secondary market
secondary obligations
BY RAkU

j] pA ~ nAjoMRn
~ S
seasonal price
seasonal provision
~ oil
seasonal sale
(w) ~ xo
seasonal tariff
~ oU
seasonal unemployment
~ nBM
seasonal variations
~ RAoU
seasonal work
(w) ~ nB

secondary offering

seasonal worker, casual worker

secondary product stock

T onB ,~ onB

B Bw j
j Swj koi
j Swj xo

nAjBM AnA BY
o
secondary powers
BY RAnBTiA
secondary product (o) BY ~d
secondary product cost

(o) BY ~d k{ BU S
secondary product separation point

BY ~d U 

second beneficiary, secondary

(o) BY ~d j]
BY e
secondary rights

beneficiary

secondary rights and powers

(BY) j l

second class goods, second-rate goods

j ]nj B
j Y
second collateral (security)
second endorser
j uo

BY RAnBTiA e
Bod jAjnAo
secret agreement
secret commission
ow
v
secret provision, secret reserve =

secretariate office

self-insurance

602

secretariate office

BioMj

section, segment, department

(yhM) Sv
sectional depreciation

yhM M yhM TwA

secure

T{Aj SA ,TiBw ~ ,jo U

 B FU
secure financing
secured
k{U ,Y BM
secured account
k{ U JBve
secured advance
Y BM kBv

security analysis

nAjBM AnA dU q\U

security analyst
nAjBM AnA odU
security dealer
nAjBM AnA j
security investment
 nAmBow
security market, bourse, Stock Exchange

tnM nBU ,nAjBM AnA nApBM

security, guarantee U ,SB
,Y
seeing rate, sight rate, call rate

(LBAk) nAkj fo

segment margin nB\U yhM xo {Be
segment of an enterprise (business)

secured bonds, guaranteed bonds,

nB\U keA pA Tv

mortgage bond, Collateral trust bond

segmental reporting (line of business

k{ U
o AnA
n U
secured by mortgage

reporting)

So{ pA zhM xnAq

segregation of duties
B U

secured debt (liability), collaterized debt,

seizure, attchment, stoppage

full-fledged liability

L
,o] ,U

selected inspector (kqoM) KhT tnpBM

k{ U kM
B
BM nBkM

secured debtor
secured liability

selected list tender, competitive tender

(Y BM) k{U kM

secured loan, loan on collateral

Y BM A
Y BM AnA ,U Tw
secured promissory note k{ U Tw
securities
nAjBM AnA
secured note

securities act of 1346

1346 J~ nAjBM AnA B

securities and exchange commision
(SEC)

BoA nAjBM AnA tnM v

securities as asset

AnAj A M nAjBM AnA

securities as collateral

Y A M nAjBM AnA
securities broker

nAjBM AnA nAqnB ,tnM nAqnB

nAjBM AnA oB
securities market
nAjBM AnA nApBM
securities transactions nAjBM AnA RB
security account
Y JBve
securities dealer

from a selected list

jkd ~B
selective control
MBhTA oT
selectivity
zq jnioM ,JBhTA SMB
self checking number
BpCji jAkA
self interest, personal interest ~h{ 
self suficiency
Bji
self-actualization
B{ji
self-balancing
pAT pAoU
self-balancing account
pAU ji JBve
self-balancing entries
pAoU ji BSLY
self-checking
BpCji
self-checking figure
oT ji n
self-employed

BonByi ,nBLwB ,jApC { KeB

self-employment retirement plans

BonByi TvzpBM BoM

MBpnAji
self-evaluation
self-insurance

~h{ M ,BonB yi M

self-liquidating cycle

separate

603

self-liquidating cycle

] xjo ioa
k ] M nB] BAnAj kLU nj ,k
Ajoji ,Uji
self-regulation
self-regulatory organizations

Ajoji BpBw
self-retirement saving

~h{ TvzpBM pAkAuQ

Bji k
self-test questions
BpCji RAw
sell at a discount
Tio hU M
sell at a loss
Tio no
M
sell at a premium
Tio o M
sell at best
S oUBM M xo

semi variable cost

semi variable cost items

k{BU BM oT A
Bw
semi-annual
semi-annual accounts Bw BJBve
semi-finished
BU
semi-finished stock(s)

self-sustaining fund

sell below par value

Tio wA xpnA pA oUBQ

jo xo yQ
sell in advance
sell off
Tio ApnA

sell up a debtor

Tio K S] An nBkM AnAj

sellers lien

(AnBL KB] pA) K e

k nB]A ,k{o
seller-lessee
selling agent
xo B
selling license
xo (AoQ) pA]
selling price
xo S
selling price determination

xo S U
selling price per unit, unit selling price

keA o xo S
xo S AodA
selling rate
xo fo
selling rate variance
xo fo RoB
selling price variance

semantic interpretation

B .ATd ovU
semi fixed cost

k{ BU BM SMBY A
wn knB
semi official employee

TiBw B j]
semi-fixed cost (stepped cost)

SMBY q
semi-fixed cost items

k{BU BM SMBY A
wn nM
semi-official
seminar
yB ,nBw ,Bjo
senior
SA AnAj ,k{nA B
senior accountant
k{nA nAkMBve
senior advisor
k{nA nBz
senior creditors
k AnBBTvM
senior debt
nAjSA
o AnA
senior debtors
k AnBkM
senior interest
k oM
senior partner
(k{nA) A o{
senior security
pBT nAjBM AnA
senior shareholder
k nAkBw
seniority
Sk{nA
seniority right
Sk{nA e
seniority right pay
Sk{nA e jq
sensible error
tvd BLT{A
sensitive market
tBve nApBM
sensitivity
SwBve
sensitivity analysis SwBve dU q\U
separable assets
omQU AnAj
separable cost
U MB q
separable cost separable net assets

omQU Bq
separable net assets

semi skilled labor (worker)

separate

oB onB

oT Bq

U MB BAnAj }Bi

jo Ak] ,jo U

separate accounting entity

service department cost allocation

separate accounting entity

separate return

settlement of a dispute

604

nAkMBve SB U
BAk] BnBA

separate-entity concept

BB pA nB\U keA U A

UBki oAj q }~hU

Ski eqAe
service industries
UBki B
service fee

service life of a machine

separating mixed costs

{B Ski o

Th Bq U
Sv U ,pBwAk]
separation
(jo ,BAk]) ,Bzo
BMBve U
separation of accounts

service life of asset, asset service life

separation of ownership and control

service revenue

oT SB U

service period
service rendered
service yield

AnAj Ski RAw

Ski nj
k{ B\A Ski
RBki kCnj
Ski jpBM

separation of rights and powers

service yield basis of depreciation

RAnBTiA e U
Ski pA B~A
separation of service

Ski jpBM tBwAoM TwA LwBd

service-output method jpBM ,Ski xn
session, meeting
v]
set up cost
(pAkAAn) pBwjBC q

separation point (split-off point)

U 
separation point cost of production

set up time, make-ready time

U  nj ~d q
separation point sequestration

pBw jBC Bp
set-off, compensatory amount

U 
sequential (of step) method

Aeo B AT xn
sequential allocation method

Aeo B AT }~hU xn
sequential analysis

AT dU q\U
sequential decisions

(Q nj Q) AT RB~U
server devaluation wn fo kk{ yB
service
(uow) Ski
service activity
UBki SB
service agreement
Ski jAjnAo
service benefits
Ski BAq
service business
UBki vw
service charge
Ski q
service company
UBki So{
service cost
<Ski> o k{BU BM

set-up time

me ,SAo ,AoL]

kU i pBwjBC Bp

setteling account, settlement of account

(~U JBve) vU JBve

settle
,jo c ,kzhM ,jo vU
jo ~ e
settle (or settlement) price
~U S
settle up
jo JBve ~U
settled property
k{vU AA
settled, cleared
k{ vU
settlement
kM qnA ,(JBve) vU
settlement by abandonment

RBLB pA jo oo \T nj vU
vU .~ e gnBU
settlement date
settlement day

JBve qnA pn ,vU pn

nBLTA vU
settlement of a credit
settlement of a dispute
TiA n

settlement of account on dissolution

settlement of account on dissolution

dA B JBve ~U
settlement of bank account
settlement of budget (bill)

]jM oU (d)

RnBvi vU

settlement of debt on time

kwnow nj kM vU
vU qnA nBTiA e

settlement right

share certificate book, stock certificate

book

Bw oTj ,Bw BA oTj

Bw ov
share dividend, dividend
Bw jw
share index
Bw BM }iB{
share isuue expense
Bw nBzTA q
share method of issuing Bw nBzTA xn
share offering
Bw
o
share option
koi nBTiA oM
share discount

BM JBve BB

settlement of claim

shares below par value

605

share option scheme

settlement statement, reckoning

statement

Bw koi nBTiA bo

~U JBvdUn

surplus

settling, settlement, clearance

(vU) ~U

share premium account = paid-in

Bw o JBve
w S
k{ kMfo w

share price

severance and redundancy payment

share quoted

BnB Ski BBQ BAq M Mo TiAjoQ

,Ski pA B~A e
Ski xAjBQ UBi jBA
(BBQ) UBi xAjBQ
severance payment
Ski B~A SiAjoQ ,Ski
kk{ SMBn
severe competition
severe devaluation wn fo kk{ yB
shadow director wno ok ,oB ok
sham dividend (TiBw) A Bw jw
sham sale
(A) TiBw xo

share quoted at par value

share (stock) acquisition, stock

shareholder, stockholder, sharer

acquisition

So{ Bw B ,nAkBw
shareholders powers Bw BLeB RAnBTiA

severance pay

Bw ~dU

share (stock) certificate

w n
share bonus, share premium

(Bw jw B\M w) w qB]

w Bow

wA S M k{ kMfo w
share register, share ledger,
stockholders ledger

Bw oTj
Bw koipBM bo
share transfer (stock transfer) w BTA
share warrant
xo U
share(s) ownership
Bw SB
share repurchase plan

share-the-wealth agreement

RoY nj k{ w jAjnAo .AU

shareholders equity (shareholders

funds)

Bw BLeB (B e) e

shareholders equity method

share capital

sharers issued

share capital paid

k{ SiAjoQ w Bow
share capital reqistered

k{ SLY w Bow
share capital unpaid

kz SiAjoQ w Bow

Bw BLeB e xn
ozT Bw

shares above par value

wA BM pA oTzM Bw
wA xpnA M Bw
shares at par value
shares below par value

wA BM pA oT xpnA M Bw

shares issued at (a) discount

shares issued at (a) discount

short form report

606

shipment from home office

hU M ozT Bw
shares issued at (a) premium
shares market
shares rating

o M ozT Bw
Bw nApBM
Bw kMjn

sharing of responsibility

Sv nj SnBz
sharing responsibility opinion, shared
opinion
shift allowance

oTz o nBA
nB SM jBA

shift differential
shift pay
shift premium

nB SM jqTwj RBU

nB SM jq SiAjoQ
nB SM xAjBQ

shift, shift worker, shift working, shifting

shiftwork
ship

oU ,nBTM ,nB SM

nBSM nB
Tz ,jo e Tz BM

ship commercial manifest

Tz nB\U BnBM

ships arrival declaration

Tz jn BnBA
ships commercial manifest

Tz nB\U SvB

ships general declaration

Tz BnBA
ships stores declaration (inwards)

(jn) Tz BnBLA BnBA

qo oTj pA BwnA B

shipment to branch billed at cost

k{ BU BM M L{ M BwnA B e
shipment to branch in excess of cost

BM pA yM L{ M BwnA B e
k{BU
shipment to branch, goods sent to
branch

L{ M BwnA B
shipowner
Tz B
shipped B/L d e pA  Be BnBM
shipping agent
AoTz kB
shipping and ports organization pension
fund njBM BpBw BnB TvzpBM

k
AoTz
shipping charge (Tz BM)  e q
shipping company
AoTz So{
shipping document
 e jBwA
shipping line / liner
AoTz i
shipping note
(Tz BM) onBM AoQ
shipping order
B BwnA nTwj
shipping point
Tz k~
shipping unit
e keA
shipping weight
Tz d p
shipping, navigation

jnBnj ,AoTz .onBM ,AoTz

Sv pA jo Bi B{
shirking
shop window display stock (goods)

oT nj zB B j]

ship, vessel

shopping center, emporium

MC  Bw ,jo e Tz BM ,Tz

{o
shipboard
shipbuilding
pBwTz
shipload
Tz So ,Tz nBM
shipment (=consignment) k{ e B
(BwnA B =) d ,Tz BM

koi qo ,nB\U nqM qo

koi nApBM
shopping market
short bill
Aow jBwA
short credit
RkBU nBLTA
short cycle
RkBU nj
short day
jq k

shipment (on board a vessel)

short form audit report

(Tz iAj nj) e

short form report

woMBve BU xnAq

BU { M xnAq

short form reporting

short form reporting

shrinkage

(o~Th) BU vxnAq

(RkBU )  oM
lease
RkBU nB]A
lived
AjM
notice
RkBU nBiA
of credit
nBLTA jL
of money, short of cash
Q 
presentation BU xnAq ,BU AnA
price
( ) BQ S
run
BU nj
run fluctuations RkBU RBBw

short interest
short
short
short
short
short
short
short
short
short

simple allocation

607

L RnBvi B Bp ,TnJC
\e B p o pA B jA nj
BinB U
shut down of factory
shut down pay
U BA jq
shut-down cost (expense) U BA q
shut-down, holiday, day off
U
sick leave
]TwA ~io
sickness benefit
nBM BA jqTwj
sight bill (of exchange) draft at sight

Sn RAoM
nAkj nBLTA

sight credit
sight deposit, demand deposit

short run loan, short-term loan

short run performance

RkBU A
RkBU Ao]A

short run profit maximization

jw RkBU kBwn oX Ake M

 Rk
short weight
zi p ,p
short-cut method
ow pC B\A xn
short time

short-term debt ratio

RkBU BkM SLv

short-term debt, short-term
borrowing

Rk BU o
d pA B FU
RkBU B FU ,RkBU MB

short-term financing

nAkj joPw
sight documentary credit

nAkj jBwA nBLTA

sight draft, sight bill

nAkj RAoM ,Tn RAoM ,RAoM

S nBA ,S A
sight note
nAkj Ae
sight test of auditor toMBve o wnoM
sighting a draft
kBwn Sn M An RAoM
sign
Bz ,Bz ,S
signatory, subscriber kkU ,kBA
significance mean
oYFU B
significant
nAjB ,SA AnAj ,
sight manifest

significant digits, significant figures

short-term interest rates

nAj BnA

RkBU BA oM fo
RkBU nB]A
short-term lease

significant figure, cardinal number

short-term liability, short-term

SABM n ,A jk
significant influence
jBp l BA

obligation

significant variance

Rk BU kU

shortage of goods, stock deficiency

shortage of stock

B jL ,B ov

B j] ov

signing officer
signiture

shortage, decrease, deficit, short

signiture card

(yB ) jL ,]jM ov ,ov

jq kwnow A
shortly matured loan

silent partner

shortly maturing bonds

jq kwnow BM
o AnA

]U MB .k AodA
pB\ BA knAj
BA

(nAkBM) BA oM
Bo o{
similar assets
MBz BAnAj
simple allocation
jBw (}~hU) vU

simple allocation of overhead

simple allocation of overhead

nBMow jBw (}~hU) vU

S jBw B

simple average price

social cost (expense)

608

sinking fund investment

TwA ] nAmBow
sinking fund method

simple capital structure

 TwA ] xn

Bow jBw nBTiBw

(o ) jBw SLY
jBw hU

simple entry
simple estimate

simple random sampling

sinking-fund bond

 TwA ]
o AnA

sinking-fund depreciation method
(annuity method)

jBw jB~U o
jBw fo
simple rate, single rate
simple sampling
jBw o

 TwA ] oM L TwA xn
sinking-fund reserve

simplex method (simplex algorithm)

site preparation

simplify, summarize

 TwA ] TikA
BnB q\U ,BnB nAkU
skilled employee
oB knB
skilled work, expert work
~~hU nB
skilled worker
nBjBTwA ,oB onB
skimming
k Bjn pA Tn y
slack market or slow market
jBv nApBM

simulation

sliding salary scale

,i qnBoM o pA v e
(uPw xn)
simplified financial statements

k{i B BRn
jo (jBw) i
pBwL{

simultaneous expansion projects

(nBT) Bq AwU BroQ

simultanous equation method
of apportionment

q vU nj \ ka RjB xn
jk ,A jk
singificant figure
single column
Tw
single entry accounting system

o SLY nAkMBve Tvw

single goods declaration

B keA BnBA
jo kU

single liability

single premium life insurance

M e nBM SiAjoQ BM o M
single proprietorship, sole enterpise, sale
portnership

jAoA nB\U keA

ioU xn
(Ap M n) TwA Be nj

single-rate method
sinking

sinking fund factor

nABw BvA nT B

kp cw BM KwBT e BQ
xjo 
slump
jBv ,kk{ jn
small business
a nB\U keA
small order
q] xnBw
small workshop
a BnB
smoothing
pBwnA
smuggle
jo BaB
smuggle out
jBTwo BaB
smuggled
k{ BaB
smuggled goods
BaB B
smuggler
`BaB
smuggling
(o ) BaB
snapshot
Ad .n o~U ,u
social
BT]A
social account
JBve
social accounting
BT]A nAkMBve
social benefits
BT]A BAq
social capital
BT]A Bow
social cost (expense)
BT]A q
slow moving

social credit

source of working capital

609

social credit

BT]A nBLTA
social insurance
BT]A M
social insurance fund BT]A M k

sole agency

social insurance organization

sole distribution contract

BT]A BM BpBw
BT]A B q
social marginal cost

nB~dA pU jAjnAo
sole practitioner nB\U keA  B
sole proprietary right
jo SB e

social overhead cost

BT]A owBM q

sole agent
sole arbitrator

sole proprietorship, single

social responsibilities audit

proprietorship

BT]A BTv woMBve

BT]A Sv
social responsibility

jo SB ,B U keA
nB~dA e
sole right
sole selling rights
nB~dA xo e
sole trade
jo RnB\U
solicitaion
oTz K] B{n ,qAn
solicitor
Bj 

social responsibility reporting

BT]A BSv nBMnj xnAq AnA

social return on capital

Bow BT]A jpBM

BT]A FU

social security

solicitors fee

social security benefits

nB~dA kB
nB~dA kB
nB~dA nAj B e

BT]A FU BAq
social security fund BT]A FU k
social security law
BT]A FU B
social security organization

BT]A FU BpBw
social security premium

BT]A FU BpBw M e
FU Tvw
social wealth
BT]A RoY
social welfare
BT]A Bn
social-security tax
BT]A FU RBB

solution

e (nBz)  eqAe

eAn ,(SiAjoQ ,vU)

solvability, solvency

(kM) j SiAjoQ Rnk

nBvA k SBe
solvency case
solvency margin
nBLTA k {Be
solvency rations

BkM SiAjoQpBM AU SLv

SiAjoQpBM M njB kM
sort, sorting
jo n] ,n] ,
sorter
kU
sorting
kMLUn

social security system BT]A

solver, solvent

socio-economic factors

sound finance position

jB~TA BT]A A
AU pnA ,
pnA
soft currency
soft data
(o B) o RBA
soft dollars
jqnB kM xnBw
soft goods
o~ jp B
soft loan
oM A
soft market
( ) 
nApBM
soft option
oi eAn
soft spot
d 
nApBM
sole
jo ,nB~dA ,BU

(Bw) Ji B

sound financial institutions

Acd B RBvw
KwB B SwBw
sound money
(Bw) oLT Q
soundness
Sd ,Twnj
source
Fz ,L
source of funds
] MB
sound financial policy

source of working capital

xjo nj Bow MB

source(s) of financial information

source(s) of financial information

B RBA MB
nB~ MB

sources and applications

specification

610
special purpose balance sheet

|Bi n M BpAoU
special purpose checking

sources and applications (uses) of funds

|Bi nM kwn

] nB~ MB
MB
sources, funds, resources
spare part
k 
spare parts inventory k pA j]
spares stock
k RB j]
special agency
s kB
special agent
|Bi kB
special audit report woMBve s xnAq
special auditor
(|Bi) s toMBve
special bid
(|Bi) s
o
special cargo
s d ,s B
special circumstances (s) |Bi Ao{

special report

special conditions for sub-contracts

specialist expert

j Swj BBQ B~TiA Ao{

special conditions of contract, special
terms of contract

BQ |Bi Ao{

special contingency reserve

kC BTeA Bq B BBp AoM oil

special deposit, legal reserve

s joPw ,B joPw

s S{AjoM e

special drawing rights

special endorsement

ko B o l BM vo
special fund

(Tv JBve ) s k
|Bi ] TikA
|Bi A
s
o

special offering

special reserve

|Bi TikA

special revenue fund

B~TiA BkCnj Tv JBve

special stock-taking

Bj] pA s nAjoMRn
special-purpose financial statement

j{ U Bi k AoM  B Rn
special-purpose funds

|Bi Tv BJBve

special-revenue fund

|Bi BkCnj k
}~hT ,tB{nB
s B nBLA
speciality store
specialized goods
B~TiA B
specialty goods
s B
specie
q Q
specific
|Bi jn ,}hz ,|Bi
specific audit
|Bi woMBve
specific authorization
|Bi K~U
specific bank guarantee
RAnjB U
specific commitments
|Bi RAkU
specific deposit
|Bi n M joPw
specific disclosure
|Bi jnA BzA
specific item sampling

special fund reserve

special items

|~h xnAq ,s xnAq

}hz A o
specific order cost accounting system

xnBw k{ BU S nAkMBve Tvw

special offering or bid

specific unit cost method

|Bi kAq ,~B jBzQ

s xnBw
special order
special premium
|Bi M e

}hz keA o k{BU BM xn

specific-order costing nB xnBw MBq

special purpose auditing

|Bi kB AoM k{U B BUn

(RB~i o l) RB~hz
specification

|Bi nM woMBve

specific-purpose financial statements

specification analysis

specification analysis

spot sale (or purchase)

RB~hz dU q\U
B RB~hz
specification of goods
specify
jo co~U
specimen signature
BA
speculation
pBMTw ,MyQ ,tke
speculative
oioQ
speculative contracts pBMTw BjAjnAo

n dU o{ BM B xo B koi

k B
spot trading
stability
nAkBQ ,RBLY
stability of price
S RBLY
stabilization fund
SLXU k
stabilization, fixing
SLXU
stablized price
k{ SLXU S
stage of completion
nB U Aq
stage payments
Aeo BSiAjoQ
stagflation
nU BM Ao jB~TA jn

speculative-grade bonds
speculator
spend
split
split offering
split risks
split shift
split-up

coefficient

611

spoilage
spoilage rate
spoiled goods

BM vn BM
o AnA
oAjw ,pBMTw
kAnm ,jo Zoi
Bw q\U
\nkU
o
RAoi U
T j nB SM
Bw q\U
(kU) RBB

RBB
fo
k{ B
B

spoiled goods inventory

UBB
B j]
spoiled material, wasted material

stakeholder(s), beneficiary, endorsee,

indorsee

Bl
T{m Rk a
T{m Rk jBwA
oLU TiAjoQ nA

stale cheque
stale documents
stamp duty paid
stamp duty, stamp tax

oLU (RBB) nA ,oLU q

oLU ov
stamp shortage
stamp, seal
o
stand-alone risk
standard

Tv vn ,joMo~d vn
,nB ,jnAkBTwA

standard bank confirmation form

(UBB
) k{ B
jA
RBB
j]
spoiled stock
spoillage cost
RBB
BM
sponsor
T ,jo B SBe
spot (or cash) transaction
k B
spot cash
toTwj nj k Q
spot cash payment
d nj k SiAjoQ
spot check
A wnoM ,C oT
spot delivery
k B ,n dU
spot exchange rate
nApBM [An pnA fo
spot market
pn nApBM ,k RB nApBM
spot order
n xnBw
spot payment
(d nj) n SiAjoQ
spot rate, current rate
,nB] fo
C fo ,n dU fo
spot sale (n e) u\A k xo

BM kFU jnAkBTwA {
standard capacity

jnAkBTwA So
standard cost accounting

jnAkBTwA MB q nAkMBve
standard cost rate
q jnAkBTwA fo
standard cost sheet
jnAkBTwA q oM
standard direct labor cost per unit

keA o KveoM Tv nB jnAkBTwA q

(kU)
standard direct labor hours (rate)

Tv nB jnAkBTwA RBBw

standard direct materials cost (price)

Tv jA jnAkBTwA q
standard error of the estimated
coefficient

jnCoM Ko
jnAkBTwA Bi

standard error of the sample means

standard error of the sample means

B nB BLT{A
jnAkBTwA jnCoM

standardized

612
standard of auditing

woMBve jnAkBTwA

standard of checking of accounts

standard estimation

BMBve M kwn nB

standard expense (cost, charge,

standard of deferred payments

expenditure)

jnAkBTwA ,kC M Mo BSiAjoQ nB

 BTiAjoQ

jnAkBTwA q

standard factory cost

BinB jnAkBTwA BM

standard of reporting

standard fixed overhead cost

SMBY nBMow jnAkBTwA q

vxnAq jnAkBTwA
standard operating profit

standard hours allowed

UB jnAkBTwA jw

jnAkBTwA pB\ RBBw

standard overhead cost

standard hours of work

nBMow jnAkBTwA q
nB jnAkBTwA RBBw

standard hours per unit

nB keA jnAkBTwA RBBw

standard hours rate

nB (SBw) jnAkBTwA fo

jqTwj jnAkBTwA q

standard preparation hours

B pBwjBC AoM jnAkBTwA BpRk

BTwj pAkAAn
jnAkBTwA S
standard price
standard production cost

standard labor cost

standard labor cost per an hour

SBw o AoM jqTwj jnAkBTwA q

standard labor hours nB jnAkBTwA RBBw
standard labor rate
jnAkBTwA jqTwj fo
standard labor time
jnAkBTwA nB SBw
standard machine hours

{B jnAkBTwA nB RBBw

standard machine rate {B jnAkBTwA fo

jnAkBTwA kU q
standard purchase price

jnAkBTwA koi S
jnAkBTwA nAk

standard quantity

standard quantity allowed

jnAkBTwA pB\ nAk

jnAkBTwA fo
standard rate
standard rate of pay jnAkBTwA SiAjoQ fo
standard rate per unit

standard manufacturing overhead

SiBw jnAkBTwA nBMow

standard marginal costing

jnAkBTwA BL oM B MBq
standard material price jA jnAkBTwA S
standard material quantity

standard selling price

standard time

standard method
standard mix

standard value

jnAkBTwA jA o~
jnAkBTwA xn
jnAkBTwA qC B KoU

standard normal deviate

keA o jnAkBTwA S
jnAkBTwA xpnA

standard-setting process
standardize
standardized

Bo nB AodA

jnAkBTwA xo S
jnAkBTwA (S) Bp

standard unit price (cost)

jA jnAkBTwA nAk
standard materials usage

keA o jnAkBTwA fo
jnAkBTwA BSLv

standard ratio

jnAkBTwA kU kCo
jnCnj jnAkBTwA
k{ jnAkBTwA

standardized goods

statement

613

standardized goods

k{ jnAkBTwA B

statement of accounting principles

standards for accreditation

nAkMBve A BM

\wnBLTA BjnAkBTwA

statement of assets and liabilities

standards for follow-up

BkM BnAj S
Rn

oQ BjnAkBTwA

statement of auditing standards (SAS)

standards of performance

woMBve BjnAkBTwA BM

jo BjnAkBTwA

statement of capital, capital statement

standards revision

Bow JBvdUn

nj o kk\U ,BjnAkBTwA nj opBM

BjnAkBTwA

statement of cash flows

standing cost, fixed (cost-expense-

statement of changes in financial

charge)

position

SMBY q
nAkBQ BjAj

standing data

k ] Bo] Rn
B
nj RAoU Rn

statement of changes in owners equity

standing owner, left over owner

AA kBBM B
no
nBvM B
pAkAAn q

staple goods

start-up cost

SB  RBnAkU q
AA ,Sj AnAj

state retirement pension

state trading

statement of changes in retained

earnings

Tj TvzpBM oTv
Tj RnB\U

state-controlled companies

Sj oT SdU BTo{

T{BLA jw nj RAoU Rn

statement of changes in stockholders

equity

starting-load cost
state property

BB e nj RAoU Rn

Bw BLeB e nj RAoU Rn

statement of changes in working capital

xjo nj Bow nj RAoU Rn

statement of concepts, concepts
statement

B BM

statement of cost

k{BU S JBvdUn

statement of earnings

jw .RAkB Rn

statement of financial position, financial

state-controlled corporations

statement, statement position

Sj oT SdU RBvw

Tj So{
state-owned company
stated interest rate
wn oM fo
stated liabilities (k{A) wn BkM
stated rate of interest k{ A oM fo

B S
Rn
Bp jw Rn
statement of income

stated value of securities

standards (SIAS)

statement of liquidation

B S
Rn
statement of internal auditing

nAjBM AnA wA xpnA

stated value, declared value
statement

(k{A) wA xpnA
JBvdUn ,S
Rn

statement from incomplete records

}B nAk n pA k{ U B Rn

iAj woMBve BjnAkBTwA BM

statement of movements in shareholders
fund

BpBw B
RAoU Rn
statement of operations, operating
statement

RB JBvdUn

statement of owners equity

statement of owners equity

Bow KeB e JBvdUn

statement of profit or loss (gain or loss)

Bp B jw S
Rn
statement of receipts and disbursement

BSiAjoQ BSBnj Rn

statutory law

614
statement on auditing

statement on management accounting

standards (SMAS)

Sok nAkMBve BjnAkBTwA BM

statement summary S
Rn i
statement, list, bill, sheet

statement of receipts and payments

BSiAjoQ BSBnj S
Rn
statement of recommended practice
(SORP)

woMBve BBM

BT
Rn ,BMBve Rn
statements on standards of sttestation
engagements (SSAEs)

jnBLTA RBki BjnAkBTwA BBM

nAkMBve BjnAkBTwA Ao]A BU

statement of results of operations

RB [BT Rn ,jo [BT Rn

statement of retained earnings

T{BLA (Bp) jw S
Rn

statements on suditing standards

(SASs)

woMBve BjnAkBTwA BBM

statistical
nBC
statistical analysis
nBC dU q\U
statistical data, proforma information

statement of revenues and expenditure

Zoi kCnj JBvdUn

statistical forecast

nBC (BjAj) RBA

nBC MyQ
j] S
xnAq

statement of shareholders

status report

(stockholders) equity

status report of inventory, stock report

Bw BLeB e JBvdUn

statement of source and applications of
funds

] nB~ MB Rn

j] S
xnAq
statute of limitations B BSjkd
statute-barred
Bp no z

statement of standard accounting

statutory accountant

practice (SSAP)

B toMBve ,B nAkMBve

statutory accounts
B BJBve

BjnAkBTwA) nAkMBve RB BjnAkBTwA

/(joM nB M eo nj kBM  An

statutory apportionment

statement of total recognized gains and

B kMv ,B vU

statutory audit

losses

k{BwB{ UBo Bp jw  Rn
statement of transactions

(B RAno L) B woMBve

statutory authorities

Bp jw  Rn ,RB Rn
statement of valuation

B RBk
statutory books of account

MBpnA S
Rn
statement of valuation of stock,

B JBve oUBj
statutory books, books of original entry

statement of valuing stocks (goods)

B j] MBpnA S
Rn

B oUBj
statutory examiner, legal inspector

statement of valuing asset

AnAj MBpnA S
Rn

statutory law

B tnpBM

B

statutory limitation

statutory limitation

Bp no

statutory meeting, founders meeting

uw \
B BjA
B B

statutory merger
statutory obligations

stock in transit

B An nj j]

stock keeper, stock man, store keeper

warehouseman

nAjnBLA
nAjnBLA nB]A
B j] oTj
j] cw

stock keeping rent

stock ledger

statutory rate, authorized rate

stock level

nApBM fo ,B fo ,wn fo,pB\ fo

B RAno
statutory regulations
statutory requirement
B AqA

stock level average

statutory retirement pension

j] (Aq) cw Ake
B j] Rn
stock list
stock of wealth
T{BLA RoY
stock on hand
j] B
stock power
xo BTB
stock premium
Bw o
stock right
Bw koi kU e
stock service level
B B
BU cw
stock shortage
j] jL
stock subscription
Bw koi kU

B TvzpBM oTv
statutory sick pay (SSP)
steady price
step rate
sterile asset

stores issued to production

615

sterile reserve

]TwA ~io
SiA S
Aeo fo
(o~ M) oYM AnAj
(o~M) oYM TikA

sterile reserve funds

o~M ATikA ]
sterling

(BTvA Q) oTwA o ,oTwA

stevedore

pAkAnBM onBM k~T

stevedoring charges

j] (Aq) cw wT ke
stock level minimum

stock subscription right

Bw v omQ e
B xjo
stock turnover (ratio)

pAkAnBM onBM Bq
o{BL
stewardship
stick deal
k B
stipend
BBw (K]A) e
stipendiary
 oM e
stipulated
k{co~U ,bo~
stipulation
k
o{
stipulation of a contract
jAjnAo jB
stochastic
jB~U ,BTeA

stock turnover, inventory turnover

stochastic process risk

stoppage in transit right

jB~U kAo vn
stock (share) classification Bw kML
stock (share) dividend to be distributed
stock (share) list
stock in hand

pU MB w jw
Bw j] Sv
nBLA j] j]

B j] xjo ,(nBLA) j] xjo

stock valuation
B j] MBpnA
stockkeeping charge, (expense)

B j] nAk q
stop limit order

|Bi S nj U nTwj

SiAjoQ k nTwj
stop payment order
stop price
U S
An nj B U e
stoppage of trade

RB ,RB 
nBLA
storehouse, shed
stores issued to production

kU S] nBLA pA njB j]

stores order

sum of the years digits (SYD)

616

stores order
stores requisition
stores records
stores requisition

B xnBw
nBLA pA SwAinj
nBLA nAk jBwA
nBLA pA SwAinj oM

storing, storekeeping, warehousing

subnormal error

( pA oUBQ) jBo BLT{A

pBwMo
subordinate
LU
subscribed shares
k{ vomQ Bw
suboptimization

nAjnBLA
stowage nBM ka q ,nBM jAj B] ,nBM ka
stowage fee
B ka onBM e
stowage manifest
onBM BnBA
str letter of credit omQBgv jBwA nBLTA

subscriber, underwriter

straight line depreciation

TvMA o BTo{
oUBj
subsidiary ledgers
substance over form { oM ATd Bd]n
substantial doubt
wBwA kjoU
substantiate
jo RBLYA
substantive
SA qBe

Tv i KveoM TwA

oAAjB 

straight line endowment

straight line method of depreciation

Tv i xn L TwA

straight percentage rate

Tv knj fo

kkU ,uomQ
v omQ S
subscription privilege Bw koi kU e
subscription price

subsidiary and affiliated companies

substantive analytical procedures

straight piecework plan

ATd dU B{n .BwnoM

Tv nB anBQ bo

Tv Bp
straight time
straight time work
Tv TBw nB
strategic mission statement
SBwn BM
stratum boundaries
RBL jke
street certificate SLY oUBj pA ZnBi A

substantive approach

stretching accounts payable

substantive procedures

TiAjoQ BMBve w q\U

ATd jon .xn

substantive audit tests
substantive error

substantive evidence
substantive strategy

stright bill of lading

substantive test

BTA MBo BnBM

({w U) a U
stub
stub period
woMBve j M nj
sub-contract
j Swj jAjnAo
sub-contract parties
o BQ o
subject to
M oz
subject to approval
K~U M oz

sue, suing

subject to provisions of law

B jB z
SwAijAj vU

submission of a claim
submission of the tender

~B jBzQ vU

woMBve B BpC
ATd Bi .BLT{A

suerty
sufferance, consent
sufficiency

(ATd) UBLYA kA{

ATd B{n
ATd joLAn
ATd pC
jo SB{
B

SB
n
jM B ,SB

sufficient competent evidential matter

(kTv) kTv B nAk

B kA{
sufficient evidence
sufficient information
B RBA
sufficient skepticism
B {
sum
] ,jo i ,jp ]
sum of the years digits (SYD)

( TwA Bxn pA ) RAw \

summarized financial statements

systems-based audit

617

summarized financial statements

k{i B BUn
summarizing entry

surplus capacity

jApB So
jApB k kB

surplus cash balance

surplus from consolidation

(k{i) }h SLY
summary of significant accounting
policies

nAkMBve Bn A i

sundry bills for collection (S.B.C)

sundry creditors
sundry debtors
sundry expenses
sunk cost
supervising board
supervision
supervision fee
supervisor
supervisory

BjA pA Be jApB
surplus value of shares

oT jBwA
oT AnBBTvM
oT AnBkM
oT Bq
Tn nk q
(RnB) nB RF
TwoQow RnB
Ro{BL eqAe
oB ,SwoQow
UnB oT

surrender
surrender
surrender
surrender

Bw koipBM xpnA
BM gv
(of document) (jBwA) nAmA
a debt
jo oo kM pA
charge
BjA Ti q

surrender value of contract

jAjnAo Ti xpnA
surrender value of policy

BM gv xpnA
kLU ,
B ,pnA w RB
swap agreement (pnA) RjBL BTA
swap

swap credit agreement

supervisory board, board of supervisors

supervisory body
supervisory program
supervisory salary

(RnB) oB RF
RnB BTwj
RnB BoM
TwoQow e

supplement for spouse and family

kB  ov e
supplemental appropriation request

(BQBBQ) MBT nBLTA jAjnAo

swap credit facilities

MBT nBLTA RvU

swap loan agreement

(BQBBQ) MBT A jAjnAo

AqA

synergy

system of cross referencing

(oUBj nj ) nAm nB{ xn

nBLTA }~hU SwAinj

U
supplementary
supplementary budget
T ]jM
suppliers of funds
] BkFU

system of internal auditing

suppliers statement

system theory

Bk U JBvdUn
RBq ,o~ jA
supplies
supply and demand
B
BU
o

system-based audit

iAj woMBve Tvw

system of internal check

iAj kwn Tvw

BTvw nU

iAj BoT Tvw oM TL woMBve

system-testing techniques

supply and demand law B BU o B

surety (=guarantee), guarantor

(U =) Y ,kT ,B

surety bond, bail bond, bill of
guarantee, letter of guarantee
surplus available

Tvw pC BU
systematic uncertainty

UBTvw vn , S k ,BMA
systems-based audit

BTB

j] jApB

Tvw oM TL woMBve

Tt
T account

T {

M nAkMBve

TIR (international road transport

union IRU)

(AjB] AM  e jBdUA =) oU
tactical cost analysis
tactical decision making
tactical planning, strategic planning

T BU qnBoM
tagging and tracing

target
target
target

J BM ,jnAkBTwA q
market
k nApBM ,o jn nApBM
price, optimum price J S
program
B BoM ,k~ BoM
rate k Kve oM fo ,J fo

target rate of return pricing

o jn fo jpBM BL oM nAmS

RB MBjn nAmS
take over, acquisition

vU ,L ,KeB~U ,So{ koi

jnCnj oT SdU
take-over, affiliation
takeover
oT BA ,odU
taking of inventory, stocktaking

AjonBLA
U

qa LwBd ,nAk JBve ,

i Ja

tally clerk, tally man

target cost, standard cost, basic standard

target

T BU o~U

tally

Bow J nBTiBw ,k Bow nBTiBw

k jn So{
target company
cost

q T BU dU q\U

taking possession

target capital structure

nB{nBM
tally sheet
nAkMBve oMnB
tangible asset
(jz) tvd AnAj
tangible cost
jz q
tangible fixed assets jz SMBY BAnAj
tangible propertyt AA ,jz AA
tangible value
jz BAnAj xpnA
tanker
yT Tz

target return on investment

U jn .k nAmBow jpBM

k
target, objective
tariff
oU
tariff advertising
oU SLXU
tariff ceiling
oU w
tariff description
AoU bo{
tariff escalation
oU yAqA
tariff heading (or subheading)

(ny{ o nB{ B) oU nB{

BoU kMSwo
tariff listing
tariff nomenclature
AoU nUB
tariff peaks
oU oX Ake .BM BoU
tariff preference, preferential tariff
tariff rate
tariff regulations

d]oU oU
(o ) oU fo
kMoU RAno

tariff schedule

tax rate changes

619

tariff schedule

oU k]

tax deducted at source

tariff structure / nomanclature

o oU k]
tariff union o jBdUA ,AoU jBdUA
tariffication
kMoU
task master, employer
BonB
tax
RBB
tax (taxation) schedules, schedules of
tax

UBB Ak]
UBB hU
UBB nAkMBve
RBB B
UBB Sq

tax abatement
tax accounting
tax act
tax advantage
tax allocation

RBB jo {ow ,RBB }~hU

tax allowance, tax exemption

UBB pBTA ,UBB jzhM

tax anticipation certificate
tax assessor

tax audit
tax auditor
tax authorities

RBB SiAjoQ yQ kFU

UBB q ,UBB JBpnA
UBB woMBve
UBB toMBve
UBB RBB

tax avoidance

BM RBB kBwn Ake M AoM UBB koU

UBLwBd Bxn  pA jBTwA
RBB (BL) BQ
tax base (basis)
tax bracket
RBB z BkCnj
tax burden, tax pressure RBB (nBM) nBz
tax code
UBB k
tax collected in advance RBB SBnjyQ

tax deferred

BTA RBB ,TiAjoQ RBB

tax deposit certificate

,UBB joPw A
,RBB SiAjoQyQ A
UBB oYA
tax effect
tax effect accounting UBB nBYC nAkMBve
tax evasion

B RnM RBB SiAjoQ pA nAo

tax exclusion = tax exemption

UBB jzhM ,UBB SB

RBB pA B
tax exempt, free of tax
tax form
UBB BnBA o
tax free
RBB pA B
tax harmonization

kMRBB BTvw jo

UBB BBQ (SzM)
tax in kind
v] RBB
tax law
RBB B
tax liability
UBB kU
tax loophole
UBB nAo An
tax loss
UBB L MB Bp
tax haven

tax loss carry back

L BBw Bp RBB hU

UBB nF
tax official, excise man
tax on income
kCnj oM RBB
tax paid in advance
RBB SiAjoQyQ
tax payer, rate payer

tax collector

UBB nAk~dU ,RBB nF

L nj nv RBB
UBB nv

tax deductions

tax period

kMRBB ,UBB j
UBB nj
UBB SwBw

tax court

tax policy

RBB M Mo BSB{ M kwn BjAj

UBB nBLTA
tax credit
tax data
UBB RBA
tax day
RBB pn

tax provision, taxation provision

tax rate
tax rate changes

UBB oil
RBB fo
RBB fo RAoU

tax ratio

tax ratio
tax rebate

tender

620
kCnj oM RBB SLv
RBB jAjoTwA

tax return = tax declaration

UBB BnBA
tax return guide

UBB BnBA o U BAn

UBB ]o
tax saving
tax shelter scam

UBB SB AoM BLU jBTwA

UBB oPw
tax shield
tax supplement
RBB
tax surplus
UBB jApB
tax system
UBB Tvw
tax tables
UBB Ak]
tax treatment
UBB xn
tax treaty
RBB SLY
tax year
UBB Bw
tax, taxation
RBB
tax-deductible

jo  RBB z kCnj pA AU  L

tax-deferred income z (kCnj) jw
UC Bnj M BTA RBB
RBB L
tax-effective
tax-exempt
UBB SB
tax-exempt bond RBB pA B
o AnA
tax-exempt income
RBB pA B jw
taxable
RBB z
taxable base
RBB miF ,RBB BQ
taxable capacity
UBB So
taxable earnings
RBB z kA
taxable event
UBB jAkn
taxable income
RBB z kCnj
taxable profit
RBB z jw
taxable supply RBB z RBki B
taxation
kMRBB
taxation brackets
UBB RBL
taxation liability, tax liability UBB kM
taxman
<UBB q> AoM wno B

technical insolvency

U
technical obsolescence
 MBMB
technical offer
(~B nj)  jBzQ
technical specifications
 RB~hz
technological risk
nB vn
teeming and lading
jo  M 
teller
nAkdU
tellers cage
nAkdU z
tellers stamp
nAkdU o
temporal method nj pnA kLU oM TL xn
j{ B\A B  Bp
temporal principle

B pn fo M ovU A
temporal write down of asset

AnAj xpnA nj S yB

temporary account JBve ,S JBve
B pn fo M ovU A ,wA
S oTv
temporary annuity
temporary diminution in value

RkBU nj AnAj xpnA yB

temporary disability benefits

S jBTA nB pA BAq

temporary disablement S jBTAnB pA
temporary investment

(BpAoU nj) nB] BAnAj ,S nAm Bow

temporary loan

RkBU A

temporary ownership right

Ajo U e
temporary share certificate

Bw S BA
temporary storage of goods / shed

B S nBLA
nB\TwA
tenant oTz SB e T{Aj /o{
tenant in common
oTz RBB
tenant in sufferance
Ak o]FTv
tenant, lessee
o]FTv o]
tenancy

tender

(~B B kAq nj) koi jBzQ

tender acceptance period

testimonial evidence

621

tender acceptance period

terms and conditions

~B nj So{ RAjBzQ L nj

~B Ao{
tender documents
~B nAk jBwA

terms of delivery

tender conditions

terms of discount
terms of issue of bonds

tender guarantee

(kAq B) ~B nj So{ BTB

~B B kAq nj kSo{
tenderer
tendering
~B
tenor
kwnow gnBU BU ,kwnow
tentative
o
term
Ao{ (] nj) ,Rk ,nj
term and condition of the credit

nBLTA Ao{ MA

term documentary credits

nAjRk jBwA RAnBLTA

oz ]
BAnAj RkkM nB]A

term funds
term lease
term life insurance

o M jAjnAo
RkkM A

term loan, time loan

term of office of inspectors

BwnpBM k~U nj
omQgv
BBQ
nj BBQ xAjBQ
B k Bo]
BBQ MBq

terminable
terminal
terminal bonus
terminal cash flow
terminal costing

terminal value terms of years absolute

B xpnA
B RoY

terminal wealth
terminal year, final year

(bo -nB ) B Bw
terminated contracts

k{gv BjAjnAo
BA

termination
termination benefits

BnB Ski BBQ BAq

BA gnBU

termination date, expiration

Ao{ MA

B dU Ao{
hU Ao{

o AnA nk Ao{

A Ao{

terms of loan
terms of payment

SiAjoQ d ,SiAjoQ Ao{

koipBM Ao{
terms of reference
RAnBTiA e
terms of repayment
SiAjoQpBM Ao{
terms of sale
xo Rk ,xo Ao{
terms of transaction
B Ao{
terms of years absolute
nAjnB]A
(nAmA BTA e) SMBn ,(RkkM)
jB ,MA
,Ao{
terms, conditions
terms of redemption

test check(ing), test check

zBpC kwn
test data approach ,RBA pC xn
oTA nAk kFU MpBM
BoT pC
test of controls
test of details of balances

BMBve kB RBq] (B)pC

test of details risk

RBq] pC pA {B z k oi
kwn jn nj

test priod

test sample of the goods

B jo yBpC
nBC pC
test-check
M kwn ,zBpC kwn
nAjoM xn
BS L
testamentary
testator

testcheck
A RBLYA wnoM
 Sd jn nj onBA n M \
wnoM jn \
A ,RjB{
testimonial
testimonial evidence
k~U kA{
test statistic

tests of controls

time lag in production

622

tests of controls

three-column ledger

BoT (B)pC ,oT B{n pC

tests of profitability

Tw w  oTj
ke ,BTwC

threshold

through bill of lading / through B/L

nCjw BpC
tests of solvency

through rate

kM SiAjoQ AU BpC
the activity approach to income
measurement

jw opAkA nj SB jon

BS jBTA BQ
the drop in prices
the public oversight
B oB RF
theft risk
(M) jpj oi
theft, pilferage, non delivery

dU k ,jpjj ,Sow
wA So
theoretical capacity
theoretical structure
o nBTiBw
theoretical value of right

Bw koi kU e o xpnA

uB{ o
theory of chance
theory of constraints
BTjkd nU
theory of games BpBM o ,BpBM nU
theory verification
(o) nU LU
thin in action
~h{ AA jAjoTwA e
thin in possession
BM e , e
thin incorporation
M So{
thin market
Svw nApBM ,jkd nApBM
third party (person)
WBY }h{
third party beneficiary l WBY }h{
third party insurance
WBY }h{ M
third party transactions

WBY |Bh{A RB

owAow BnBM
B fo ,owAow e fo

through statutory authorities

B RAnBTiA o pA
ov nL
through traffic
through transport
ov e
throughput scam xpAjoQ So nj KU
throwaway offer
S  AnA
ticker-card
BAn RnB
tied loan
oz A
tier nAjBM AnA kML B (]nj) LUn U
till float
joi Q j] ,jo i Q
time and motion study Soe Bp B
time assumption
Bp o
time bar
Bp Sjkd
time bill
nAjRk Tw ,nAjRk Ae
time budget
Bp ]jM
time budget pressure
Bp ]jM nBz
time card (clock card)
SBw RnB
time clock
pSBw {B
time constraints
Bp BSjkd
time covered
k{  Bp ,p Bp
time credit
nAjRk nBLTA
time deposit, term deposit nAjRk joPw
time draft, draft at tenor
nAjRk RAoM
time interest earned
oM qnA RBj
time keeping
nB RBA L

time keeping department

third-party guarantor WBY }h{ kU

nB RBA SLY oAj

time keeping methods

three shift system

S BU nB xn ,TM w nB xn

three-column cash book

Tww k oTj
three-column journal

nB RBA L
B{n

time labor cards, labor time card

(AonB ) nB RBA RnB

time lag in production

Tw w Bpn oTj

kU Bp jBTA K

time line

total capital employed

623

time line
time of supply
time policy

Bp ow i ,Bp i
oTz M B dU Bp
nAjRk BM

time recording machine

nB RBA L
{B

timing of revenue recognition

kCnj SiB{ kMBp

oLi
j , j ,oz

tip
tithe

title by occupancy = title by possession

time sharing

kMBp k] L ,Bp AoT{A

AnAj B B BTwj pA jBTwA ,k{
Bp AoT{A Tvw
time sharing system
time ticket, time sheet nB RBA SLY oM
time utility
Bp kB
time value
(Bp) Bp xpnA
time value of money
Q Bp xpnA
time variance
(Bp) S RoB
time wage rate
TBw jqTwj
time wage, time work nB Bp Kve oM jq
time work
Bp nB
time work rate
nB Bp fo
time-keeping nB RBA SLY ,nB RBBw SLY
time-period concept

UBLwBd nj  ,Anj 
time-period principle

UBLwBd nj lBhUA A
Bp oM TL jpBM
time-weighted return
timeliness
jM M
timeliness (timely)
(jM) M
timely disclosure
M BzA
timely information
M RBA
timely, just-in-time (JIT)
M
times interest covered
oM y{Q SLv
times interest covered, time value of
money time-value (time permium)

(Bp o) Bp xpnA

oM qnA RBj
times interest earned
timework
TiAjoQ qTwj ,TBw nB
(k{kU ~d ) Bp KveoM
kLBp ,Bp S U
timing
timing of cash flow ] xjo kMBp

title by purchase
title deed
title of accounts
title retention
title, deed
token
token charge
token rent

o~U
j M SB
o~U j M SB
SB kw ,BL
BMBve A
SB e e
SB kw ,B`M
S ,Bz ,Ur
qaB q
pB nB]A

tolerable error

BA MB BLT{A ,dU MB Bi

tolerable misstatement

(BA MB) dU MB odU

dU MB Ko

tolerable rate
tolerance jBp B  oU ke ,BA MB ke
toll, dues
j ,nA
ton
( nAq jB) U
tonnage
U tBwA oM So
tontine
BkBpBM M
top up
jqA
top-down forecasting

BQ M BM cw pA MyQ
BQ M BM Tvw
S ZA  M kwn
Bp no
,KwC ,k
o]L{ A

top-down system
topping out
tort
tort law

total (overall) sales variance

xo  AodA
,BAnAj  xjo
total assets turnover
AnAj xjo RBj
]jM  AodA
total budget variance
total capital
Bow 
total capital employed

(k{To nBM) Tn nBM Bow 

total contribution margin

transaction cycle

624

total contribution margin

trade notes payable

 xo {Be
 q
total utility
 SM
total variance
RoB  , AodA
totaling
kM ]
town clearing
BJBve jo BQBBQ
trace
jo MBjn ,jo AkQ ,jo BLj
total cost

nB\U TiAjoQ jBwA

trade notes receivable nB\U TBnj jBwA
trade payable
TiAjoQ JBve ,kM
trade regulation laws
trade restrictions

RnB\U RAno A
nB\U BSjkd

trade sanction, trade embargo

UnB\U odU
BnpBM jApB
trade titles
nB\U B
trade union
BA jBdUA
trade volume RB xjo ,kTw jAj \e
trade, commerce
BnpBM ,RnB\U
trade-in-value
A
B xpnA
trade-ins valuation

B xpnA U

traceable cost, direct(expense-cost)

trade surplus

MBjn MB q ,Tv q

MBjn
tracing
tracing and tagging nAmS MBjn
track
nB{
tracking
jo MBjn
trade jo B ,zQ ,oe ,Kv ,RnB\U
trade acceptance
nB\U (RAoM) L

trademarks, trade names, or brand

trade agreement, trade contract

nB\U Bz B ,nB\U

nB\U BTA ,nB\U jAjnAo

UnB\U hU
trade allowance

trader, merchant, businessman

trade barrier

trading certificate

nB\U kM k ,nB\U B ,nB\U A

nB\U Ae ,BnpBM Ae
trade bill
trade channel

pU Ao\ ,(RnB\U) pU BB

trade credit
nB\U nBLTA
trade date
B k{ B\A gnBU
trade debtors, trade debt, trade liability
trade deficit

nB\U kM
BnpBM ov

trade discount, trade allowance,

allowance on trade

(k) UnB\U hU

nB\U KU
trade gap
nB\U ov
trade in value

B xpnA
trade investment
nB\U nAmBow
trade liability
nB\U kM
trade liberalization
RnB\U pBwjApC
trade loss
nB\U no

trade fraud

oB ,oAjw ,o]BU ,BnpBM

Kv pA]
trading down
SApnA BB xo
trading estate ,UnB\U  ,T o{
T qo
RB j
trading post
trading profit (UB jw) jo jw
trading ring

o AnA RB j
trading securities
UB AnA
training benefits
pCnB BAq
training leave
{pC ~io
training levy
pCnB RBB
transaction
B ,B jAkn
transaction approach
RB jon
transaction balance
UB kB
transaction code

(UB - B) SB qn
transaction committee RB v
transaction cost
B q
transaction cycle
RB ioa

transaction data

transaction data
transaction entry
transaction flow
transaction risk

SB RBA
nB] SB
B ,jBL Bo]
(B) jBL vn

transaction stream

transire

nL AoQ ,TQ
SqAoU ,nL

transit
transit bill = passavant

ABwBQ = nL AoQ ,nL pB]A

SqAoU kU
transit freight
TqAoU e q
transit goods (SqAoU B ) nL B
transit rate
nL fo ,SqAoU fo
transit time jA BTA BpRk ,nm Bp
oj eo M kU eo pA
TqAoU nL
transit traffic
translation
]nBi pnA kLU
transit bond-note

(B) jBL (nL) Bo]

transaction trail ,B ov , o\p
SB ojn ,SB oQ
transactions test
B BjAkn pC
transactions walk-through

pC ,RjBL , RB Bnj pC
RjBL SiB{
transfer (money), transfer (goods)

(B ) BTA ,(Q) Ae ,BTA

]nBi nBLTA vn
transfer deed
BTA kw
transfer expenditures
BTA ZnBh
transfer expense
B\MB] q
transfer fee
nAmA q
transfer incomes
BTA BkCnj
transfer credit risk

travelers letter of credit

625

transfer of ownership test

SB BTA pC
transfer payments

translation adjustment

pnA ovU pA {B kU
translation of foreign currency

pnA fo ovU
translation, foreign exchange, foreign
currency coversion, conversion of
foreign currency

kLU ,pnA ovU

JBl JBA jBA
transport charges
 e Bq
transport insurance
 e M
transport allowance

transportation cost

nAmA kw ,nAmA ,dU ,BTA 

iAj RBTA nAmS

transfer pricing

transfer pricing based on cost

B B]MB] e q
transportation-in

k{nAkoi B e q

BM BL oM iAj RBTA nAmS

k{ BU
transfer tax
BTA RBB

transportation-out

transferable documentary credits

BTA MB jBwA RAnBLTA

BTA MB SiAjoQ
transferable payment

 e q
jAkA T{ B\MB]
transposition
transshipment ///pA B BTA :SPzvAoU

transferable securities

trapping and blocking insurance

BTA MB nAjBM AnA

k{Tio B e q
transporting expense, freight

Tz An k{ jkv M

transferee

travel allowance and expense

AT ,kodU ,koBTA

kjBTA
transferer (transferor)

SnF jBA ow q

UoBv a
travelers check (cheque)

transhipment

travelers letter of credit

e w pA B BTA ,OzAoU

UoBv BnBLTA

treasurer

two-tier board

626

treasurer

nAjAqi
nAjAqi ,Aqi

treasury

treasury bills, treasury securities

Aqi jBwA
Aqi
o AnA
Aqi joPw
Aqi ]
 nAjAqi

treasury bond
treasury deposit
treasury funds
treasury general

treasury note, treasury bill

Aqi (kw) AnA

Aqi B ,JBvdl
treasury officer
treasury stock (or shares)
Aqi Bw
treasury stock approach Aqi Bw xn
treaty duty
o nBT e
treaty, contract
jAjnAo ,BQ
trend analysis
kn dU q\U
trend finding, trend analysis

MBkn ,kn dU q\U

trend of equity, trend of net worth

true interest
true reserve
truncation

trust and agency fund

kB BA k
A vw
trust fund
joPw ] ,BA joPw
trust instrument
SU BwBwA
trust receipt
(B ) BA kwn
trustee
A ,T
trustee securities
BA ] nAjBM AnA
trust company

trustee, trustee in bankruptcy, fiduciary

kT ,T ,j ,oSBA ,A
RBe kk\U
turn-key
Swj nj k
turnover
BAnAj xjo
turn around

turnover of accounts receivables

(AnBkM) TBnj BJBve xjo

turnover of warehouse materials

s xpnA kn
trend of financial condition
trial and error

B
kn
no yBpC ,Bi pC

trial and error method

trial balance

Bi (yBpC) pC xn
zBpC kB ,zBpC pAoU

(}Bi) A oM
TB}~hU T{BLA jw
nAkBM RB jo jBw

nBLA nj xjo nj
turnover, flows

RB xjo ,SzoM ,xjo

owj BSLY
two-line entries
two-sided market
oj nApBM
two-sided test AodM eB ,oj pC
two-stage assignment process

trial balance adjusted, adjusted trial

Aeoj vU kCo

balance

two-tier board

trial board

Aok o j ,dwj Sok xn
nj Sok xn A /k nAjA An So{
/SwA AkT BC s M BQnA BSo{
ioM nj ok RF BA RF L{ {n
AoA BSo{

(LU) eA zBpC pAoU

wnjAj RF
trial offer
zBpC
o
tribute, greenmail
ZAoi ,ZBM
troubled debt restructuring

(pBwowjnj) nAjv A kkU

B BM e Ao
truck charge
truckway bill of lading B BM e BnBM
true and fair
B~ Swnj
true and fair view, true and fair present
fairly

B~ A o~U AnA

Uu
ultimate risk

B oi
B RAnBTiA pA ZnBi
kzJm] q

ultra vires
unabsorbed cost

unabsorbed overhead, underapplied

overhead

kz Jm] nBMow
L MBo
kz L RAoM

unacceptable
unaccepted bill
unaccrued interest

unamortized cost

kzTv q
kzTv kM
AnC BUA

unamortized debt
unanimity
unanimity principle

o Rke A ,kB AnC B A

unanticipated cost (expense), unforeseen
cost

kz MyQ q

unappropriated earns (funds)

kz Be oM ,kB SwkM oM
kz bA ,kz kU
unadjusted

TB }~hU B
unappropriated income

unadjusted trial balance

TB}~hU kCnj

(kzkU) kzbA zBpC pAoU

unappropriated lands

unadmitted asset = inadmitted asset

xpnAM AnAj
TvMAo |Bh{A

unaffiliated parties
unalienable

RBeBL ,KeBM
AnA

unappropriated retained earnings

oBil JBve M TB BTA jw

unappropriated surplus

(e AA jn nj) BTA MB o

unallocated appropriations

(Tj yhM nj) TB }~hU J~ RAnBLTA

unallocated share

kzpU Bw ,TBnBzTA Bw
unalloted appropriation

TB }~hU nBLTA

unalloted appropriations funds

TB}~hU J~ RAnBLTA
unallotted shares (unissued shares)

TB }~hU jApB

kzA BBjA
unaudited
kz woMBve
unauthentic statements A i nBA
unauthorized
pB\o
unauthorized goods
pB\o B
unauthorized overtime pB\o nB B
A
unauthorized sale  B , M
unavoidable
omQBJBT]A
unasserted claims

unavoidable cost (expense)

TB nBzTA Bw
unamortized bonds

kz Tv
o AnA

unavoidable loss

JBT]A MBo q
JBT]A MBo no

unbalanced

under reviewing accounts

628

unbalanced

jBTB ,pATB
unbalanced balance sheet pATB BpAoU
unbalanced budget
jBTB ]jM
unbankable
BM o pA jjo
unbanked
kz jU BM JBve M

uncomitted cost

unbiased auditor (oM)oM toMBve

unconditional letter of credit

kz kU q

unconditional acceptance

o{ k kM L
unconditional guarantee

o{ k kM U

uncalled

ozo jBwA nBLTA

(kzkU Bow ,kM) kz LB

uncalled capital

kzSiAjoQ k{kU Bow ,kU Bow

kzk a
uncashed (check)
uncertainty
BA k ,kjoU ,{
uncertainty principle
BMA A
unclaimed
kz LB
unclaimed balance
kz LB kB
unclaimed dividend kz LB Bw jw
unclaimed goods
kz LB B
unclaimed wages

kz LB jqTwj e
unclassified balance sheet

kz kML BpAoU
uncleard goods

unconditional receivable / payable

ozo TiAjoQ .TBnj

kz kBU
unconfirmed profits
TB dU Bjw
unconfirmed

unconsolidated subsidiary

kzqnA jBwA ,Bo] nj jBwA

oT MBo
uncontrollable
uncontrollable variable oT MBo oT

uncover
TiBw nB{C ,TiBw oM
uncovered cost
kz SBpBM q
uncreditability
nBLTAM
uncrossed check
k{k a ,pBM a
undated
gnBU kM
undated bonds
gnBU kM
o AnA
undepreciable asset
omQB TwA AnAj

nB\U B ,( o pA) kz }ioU B

kz SiAjoQ C o e 

undepreciated book balance (value)

uncleared effects

under applied

Bo] nj jBwA ,kzqnA jBwA

uncollectable

nC] MBo , MBo

uncollectable accounts BJBve

kz Tv oTj xpnA
Jm] ov
under bond k op BB , o o nj
under capacity
So op
under capitalization
Bow jL
under consideration

uncollectable accounts (receivable)

kz RBLB

under

uncollectable accounts allowance

under

(allowance for uncollectable accounts)

under

RBLB oil , BMBve oil

MBo

under

uncollectable checks

MBo
Ba

uncollectable debt

MBo kM

uncollected funds

kzSBnj ] , ]

(wnoM SdU) kwn SdU

jAjnAo SdU
contract
deck
{o op
developed
TB wU
investment
B nAmBow

under lease, sub-lease

under pricing

(o) j Swj nB]A

jo nAmS oT

under reviewing accounts

(kwn) wnoM SdU BJBve

under the credit

uneven cash flows

629

under the credit

nBLTA SdU
SBA SdU

under trustee
under-absorbed overhead

nBTA ke pA oT ,oUSA

underwriting
undeveloped land
undischarged bankrupt

under-applied overhead

nBMow (q) Jm] ov

SiAjoQ ov

under-paid

o~U M Tv{n
undistributed investee earnings

underabsorbed overhead (underapplied

omQBow keA kz k{ pU jw
kz vU jw
undistributed profit

overhead)

undistributed reserves

kz Jm] nBMow
underabsorption
Jm] ov ,kz Jm]
underapplied burden
nBMow Jm] ov
underlying bonds
A
o AnA
underlying mortgage
BY SB
,n
underlying records
wBwA nAk
underpay
jAj oT e
undersigned
op kBA
understaffing
BnB jL
understandability

 SMB ,T{Aj nj SMB ,jM  MB

k{ jAj Bz A pA oT

understated

understatement

A Aq pA oT M BL AnA

Bq B

understatement of costs

,jo vSzQ
koi kU miA
oBM p

understatement of ending inventory

nj BBQ j] A pA oT (xnAq) AnA

kM B
undertake
jo kU ,jo LU
undertake a payment
jo SiAjoQ kU
undertaking
BTA So{
undervaluation
A pA oT MBpnA
undervalued UAl xpnA op T M xo
undervalued asset k{ MBpnA oT AnAj
undervalued currency
ApnA pnA
understatement of liability

undervalued securities

k{nAm{pnA A pA oT nAjBM AnA

jo Bw koi kU
underwrite shares
underwriter
,(uomQ) nBzTA B

nAjBM AnA xo kkU

BTikA ,vU MB o oBil

T{BLA jw ,kzvU
Bz e
undivided interest
undivided right
oz SB e
undivided share in property

kzvU Bjw RBB

kz kwnow
undue
undue payment
no
o SiAjoQ
unearned
TB ~dU
unearned discount
kz Kv hU
unearned increment
jnC jBM jw
unearned interest
TBdU oM
unearned items

TBdU .kz~dU A
jB~TAo
uneconomic
unefficiency
AnB k
unemployed insured person nBM k{ M
unemployed, idle
nBM
unemployment benefit
nBM 
unemployment compensation

nBM BA e
unemployment contribution

nBM M e
unemployment fund nBM FU k
unemployment insurance nBM BA M
unemployment pay

nBM BA jq ,nB U jq

oMAoMB k BBo]
uneven cash flows
(SiAo B BvB)

unexpected quarterly earnings

and development (UNCTAD)

630

unexpected quarterly earnings

uniformity of allocation

oTo ~ jw
unexpected, unforeseen, extraordinary

LoT o

unilateral
unilateral contract
unilateral relief

unexpended appropriation

unimodal

kzo~ TB }~hU ]jM

k{ T RAoi
unexpired risks
unfavorable
kBvB

unincorporated business

unfavorable cost variance

q kBvB AodA
JB BjAkn

unfavorable events

unfavorable material usage variance

jA o~ kBvB AodA

unfavorable price variance

S kBvB AodA

vU nj TiA
o ,LB]
o jAjnAo
LB] jzhM
BU

Bwo nB\U keA

k{ M MBo
uninsurable
unintentional mistake
ko BLT{A
union labor, labor union

onB BU ,onB jBdUA

kzozT Bow

unissued capital

unissued capital stock

k{njB Bow Bw

unissued shares

kz ozT Bw
~d keA k{ BU BM

unit cost

unfavorable usage varience

unit cost per production

o~ kBvB AodA

kBvB AodA
unfavorable variance

keA k{ BU ~d S
unit costing ,(kU keA) keA MBq
A MBq

unforeseeable events

MyQ MBo BjAkn

unforeseen loss

(kz MyQ) LoTo no

unforseeable event
unfunded debt

MyQ MB o jAkn

ATzQM kM

unidentifiable intangible assets

BwB{ MBo jzB BAnAj

uniform

unit labor-hour method of depreciation

TwA LwBd nj nB SBw keA xn

nBM keA
unit load
unit of measure
y\w keA
unit of risk
oi keA
unit of sampling
o keA
unit price
~d keA o S
unit production method of depreciation

kU jBeC BL oM TwA LwBd

jo SiA ,zAkdT ,MBz ,SiA
uniform accounting system

(SiA) zAkdT nAkMBve Tvw

uniform business rate (UBR)

BnpBM Bv RBB fo
uniform classification of accounts

BMBve zAkdT kML

uniform commercial code (UCC)

unit standard production cost

keA o kU jnAkBTwA q
unit standard selling price
unit tax

keA o xo jnAkBTwA S

B keA oM RBB

unit(s) in process SiBw Bo] nj (B) keA

unit, entity

keA

united nations conference on trade

uniformity

RnB\U (jnAkBTwA) Bv B
,Bn Bv ,zAkdT
o B RAno SBn

and development (UNCTAD)

kdT wU RnB\U uAo ,(jBTC)

unitholder

unrecoverable

631

unitholder

BU So{ nj w KeB
uniting of interests
B k{
unitization
keA U
unitized cargo
dU
units completed
k{ U jBeC
units manufactured
k{ TiBw jBeC

unloading of aircraft

units not yet completed

unnecessary check

units of cost

/kAkz U p  jBeC
q keA

units of output method of

depreciation

unloading of ship
unloading risk
unloading temporary store
unmarketable

kU jBeC TwA xn

inventory)

Q TBBpBw nApBM
kz SiAjoQ

unpaid

unpaid (unpayable) services

unpaid cheque

units to be sold

kzSiAjoQ A vU jw
unpaid voucher

j{ Tio TvBM  jBeC

unproductive

ko AnAj
unproductive wages (labor)

universe, population
unlawful
unlevered firm

kUo jqTwj

dU jn nBC B]
o{ o
kM kM So{

unlimited company jkdB Sv BM So{

unlimited liability
unlimited-indefinite life

kzSiAjoQ q kw
SiAjoQ MBo
SM
kUo

unproductive asset

U Be nj BkeA
jBdUA ,B

unity

unpayable
unpriced, pricless

units under completion

K]A M RBki
TzoM a

unpaid dividend

units to be produced

j{ kU TvBM  jBeC

nBLA kAp j]

unorganized money market

units of work performed method

TomQ B\A nB jBeC xn

k{ kU jBeC
units produced
units scrapped
k{
Ao BkeA
units sold
k{ Tio jBeC

S nBLA nj hU
ow xo MBo
p o kwn

unnecessary inventory (redundant

AnAj jpBM xn M TwA

units of production (UOP)

BQA hU
Tz hU
hU oi

jkdB Sv
jkdB o

unlisted company

(Bw tnM nj) kzSLY So{

unlisted securities

(tnM nj) kz Swo nAjBM AnA

xo ,hU
unloading
unloading charge
hU q

unpublished price-sensitive information

S M SLv tBve k{ozT RBA

Se kB toMBve
unqualified opinion
L o
unqualified report
L xnAq
unquoted
kz nAmS
unquoted company
kz SLY So{
unrealized gain
TBdU jw
unrealized revenue
TB dU kCnj
unrecorded expense
kzSLY q
unrecorded revenue
kzSLY kCnj
unrecoverable
AoL] MBo
unqualified auditor

unrecovered cost

upper precision

632

unrecovered cost

unsystematic uncertainty

unrecovered income

vn ,B
UBTvwo ,S k ,BMA
oYAj
untraceable

unredeemable securities

unusable asset

kz SBpBM (k{ BU BM) q

kz kCnj
koipBM MB o nAjBM AnA

unregisterted company

jBTwA MBo AnAj

kz jBTwA So

unused capacity

(kz SLY) TLYo So{

unuseful life

unrestricted access

kjwo o ,jBTwA MBo o

Sjkd kM woTwj

unusual (revenues-credits)

unrestricted income funds

jkdB o~ kCnj ]

unusual

jBo BkCnj
charge (expense) jBo q
credit
jBo kCnj
event
jBo jAkn
items
jBo A
nature
jBo SB

unrestricted random sampling

unusual

k o jB~U o
kz U
unsecured
unsecured advance
Y kM kBv

unusual

unsecured bonds, unsecured

unusual or infrequent items

unusual
unusual

debentures, debenture, debenture bonds

kzU
o AnA

noo B jBo A
unusually high revenue (income)

unsecured liability (debt)

unsecured loan

SB
kM kM
(SB
) Y kM A

unsecured loan stock (ULS)

unsettled
unsettled account

kzU
o Bw
kz vU
kz vU JBve

unsettled liability (debt), outstanding

debt

kz vU kM
kz vU A
oBo onB

unsettled loan
unskilled worker
unstamped securities

jnh oLU nAjBM AnA

unstratified sampling kz kML o
unstuffing (UK) (unloading of
container)

(oTB pA B hU) hU
unsystematic risk
UBTvwo vn
unsystematic risk non-market risk,
unsystematic risk, idiosyncratic risk

,me MB vn ,UBTvwo vn

omQU vn

(jBA) pAkA pA yM kCnj

kz nAm{pnA BM
woTwj Bp ,jBC Bp

unvalued policy
up time

up to date account

pn oiC BU k{ SLY JBve ,kCpn JBve

up to date accounting system

(pnM BMBve SLY) kCpn nAkMBve Tvw

up to date books (kCpn) pn MB oUBj
up to date statement
updated data
updating
upon bail

kCpn S
Rn
kCpn RBA
jo kCpn ,jo pn M
SB
k M

upper and lower income ceiling

kCnj w Ake oX Ake

e w oX Ake
upper ceiling salary
upper error limit
BLT{A BM ke
upper limit on misstatement
upper precision

odU BM ke
BM Sj

upside

upside

n M n ,yAqA M n
upside potential
BM yAqA
upstream loan, primary loan
A A
uptick
oUBM S
upturn
j ,SozQ ,n
upward error
yeB BLT{A
urgent
no
,n
urgent consignment

no n d

usage method

o~ B jonB Kve oM TwA (xn)

(jA) o~ AodA
usage variance
usance
AoM p BpRk ,S ,]o
RkBU pnA RAoM B Ae SiAjoQ
usance credit, time credit

uAp ,nAjRk nBLTA

use, usage, consumption, spending,
disposal

o~
used merchandise
j Swj B
used stock
Tv B j]
useful
kjw ,Sq AnAj ,k
useful economic life
jB~TA k o
useful evidence
k kA{
useful information
k RBA

useful life (economic life; service life)

useful life of asset

utilize

633

nAjoMoM nj ,k o
AnAj k o

useful load (= carrying capacity)

(e So =) k So
kjw ,jM k
user
oMnB ,ko~ ,k jBTwA
user department
k jBTwA keA
usefulness

users of financial statements

B BRn Bk jBTwA

nAiBMn ,BMn
usury
usury laws
oM B fo oUBM
usury rate, usurious rate
nAi BMn fo
utilities expense
U oM ,JC q
utility function
SM MBU

utility program
utility theory

SM BoM
SM nU

utilization variance = volume variance

o~ AodA ,So AodA ,\e AodA

jAj nAo jBTwA jn ,joM nB M
utilize

Vv
vacation pay, leave pay

(U) ~io BA jqTwj
pB\ ,oLT ,BUA MB

valid

valid accounting documents

oLT nAkMBve jBwA

valid document, creditable document,
significant document
validation

oLT kw
T{Aj nBLTA ,Sd ,Twnj

validity of the credit

nBLTA jM nAkBQ B jM oLT

validity tests AoM woMBve nj  BpC
/kC M jBwA jM jBTA MB RBLYA
Twnj ,Sd ,nBLTA
validity, credit
valuable
S ,xpnABM
valuation
MBpnA ,MB{pnA

valuation of by-product at separation

point

U  nj o ~d MBpnA

valuation of by-products

o R~d MBpnA
B MBpnA
valuation of goods
valuation of goodwill
ow MBpnA
valuation of incompleted work

BUB nB MBpnA

valuation of joint product

oTz ~d MBpnA
valuation of stock above cost, valuation
of stock bellow cost

S pA (oTzM) oT B j] MBpnA

valuation reserve = valuation account

MBpnA oil

valuation account or reserve

valuation, evaluation, appraise,

MB JBve ,kB JBve

valuation accounting MB{pnA nAkMBve
valuation allowance
MB{pnA oil

assessment

valuation allowance account

value added statement

MBpnA
pBTA ,BM ,S ,xpnA ,T{Am xpnA
value added
jqA xpnA
value

xpnA yB oil JBve ,MB{pnA oil JBve

valuation analysis

jqA xpnA JBvdUn

MB{pnA dU
valuation day
(MBpnA ,MB{pnA) pn
valuation in exchange A ,B nBLTA
jBwA Sd
oM wn ]Ao

value added tax (VAT) jqA xpnA oM RBB

valuation methodology

value

MBpnA xn ,S U xn
valuation of by-product at joint point

oTz ~d nj o ~d MBpnA

value as security
value
value
value

U xpnA
chain
xpnA o\p
change
S kU
date
Ao]A gnBU ,xpnA gnBU
for money audit
CnB woMBve
]o woMBve ,zhMoYA

value in exchange

value in exchange

variate (random variable)

635

B .jBL xpnA

value in use

k BBo]  xpnA ,AnAj xpnA

kC
AnAj xpnA
value of asset
value of bond

o n xpnA
value of debt
kM xpnA
value of marginal product

variable cost-plus pricing

knj B
BM oT q BL oM nAmS

jw
q oT B
variable factor of cost
variable factory cost
BinB oT q
variable factory overhead

BinB oT nBMow

variable manufacturing cost

B ~d xpnA

SiBw oT q
oT nBMow

value of money, money worth

variable overhead

Q koi Rnk ,Q xpnA

dU B SMBM
value received
value shifting ,RBB kM B xpnA BTA
RBB yAqA kM BTA
BTA xpnA
value transferred

variable overhead efficiency variance

oT nBMow CnB AodA

variable overhead spending variance

oT nBMow (q) o~ AodA

variable overhead standard

value weighted market index

oT nBMow jnAkBTwA

oT fo ,oT Ko

oT pC
oT jpBM

Bw xpnA p B oM TL }iB{
jqA xpnA SB
value-added activity

variable rate

value-added standard

variable yield

jqA xpnA jnAkBTwA

Lv xpnA
value-relative
valued
k{ MBpnA ,k{ nAm{pnA
valued policy
xpnA BM BM
valuer
JBpnA
valuers fee
JBpnA eqAe
valuing securities
nAjBM AnA xpnA U
valuta
pnA RAoM
variable
oT

variable-income securities

variable administration cost

variable annuity

nAjA oT q
RBT B oT BvA

variable budget, flexible budget

oT ]jM ,omQBA ]jM

variable cash flow k xjo oT A
variable cost (expense)

k{BU BM oT A ,oT q

keA o oT q
variable cost percentage oT q knj
variable cost per unit
variable cost ratio

kCnj  M oT Bq SLv

variable test

oT (jw) kCnj BM nAjBM AnA

variable-yeild securities

oT jpBM BM nAjBM AnA

variables sampling

 RB~i o
variablility of returns

BjpBM Bw ,BjpBM omQoU

RBAodA nAkMBve

variance accounting
variance analysis

RBAodA dU q\U
variance control account

RBAodA oT JBve

variance disposition

(RBAodA) AodA (kBwn o M) TvM

variance investigation

RBAodA (dU q\U) wnoM

variance, departure, deviation

RoB ,AodA
jB~U oT
variate (random variable)

variety of accounts

variety of accounts
ve-ecapitalization
velocity of money
vend, vendition
vendor

volume efficiency

636
BMBve U
Bow M jk\ kLU
Q xjo Sow
M ,xo
k{o

vendor short shipment

nAkoi M jBTwo Bd pA kjpj

vendors invoce (statement)

k{o JBvdUn
SB nAkMBve
venture capital
vnoQ Bow
venture, incorporation
k~U ,SnBz
venue
Aj BA AoM o jn d
venture accounting

ver-applied overhead, over-the-counter

nBMow (q) Jm] B
A

B{ BTA
verbal agreement
verbal evidence
B{ kA{ RBA
verbal information
B{ RBA
verifiability kFU SMB ,jM woMBve MB
kwn SMB ,jn B
(RBLYA MpBM MB) kFU MB
verifiable

vertical integration (merger combination)

wU ,j BjA
Tz ,MC  Bw
vested
 ,k{BA
vicarious liability
LU Sv
vice chairman
ok RF unKB
vice president, assistant
B
violate
jo hU
violation
hU
violation of agreement
jAjnAo 
vessel

virement = allocation

pA Tj BSo{ nj A]jM BnA B\MB]

oj JBve M JBve
BLT{A
visible error
visible items, visibles
Sn MB A
visible supply
Sn MB
o
vision statement
vision, idea
visit

vital cost of production

verifiable data

kU UBe q ,kU wBwA q

(woMBve MB) kwn MB RBA

verification (ATd pC nj) RBLYA MpBM
verification of assets
BAnAj RBLYA

vital importance audit

SA BM i woMBve
vital processes of production

verification of bills payable

verification of capital

SnF BM ,So{ nz
nz ,yM ,nAkQ
jo RB ,pA jo nAkj

TiAjoQ RAoM RBLYA

Bow RBLYA

verification of contingent liabilities

BTeA BkM RBLYA

MpBM Sv
verification section
verification, examination

Bv dU q\U ,kwn
MpBM
verifier
verify (SA BM
L U
o pA) RBLYA MpBM
vertical analysis
knj dU q\U
vertical combination
j KoU
vertical flowchar
j oj
vertical form
j {

void

kU wBwA eAo
jo Bw nBLTA ]nj pA ,oYAM ,BM

void a voucher

jo Bw nBLTA ]nj pA An kw

oLU BMA ,oLU y
void stamps
void voucher
BM kw ,nBLTAM kw
voidable
gv MB
voidable contract
k{BM jAjnAo
volatile
k{ ohLU ,S nj kk{ Bw
volatility
S omQBw
volume
B \e ,\e
volume discount

(LA koi) {ok hU

\e CnB
volume efficiency

volume efficiency variance

volume efficiency variance

\e CnB AodA
volume of shares traded

k{kTw jAj Bw \e
volume variance
voluminous data (information)

(jBp) \e RBA
voluntary arrangement

BkM ow oM AU
voluntary bankruptcy k Tv{n
voluntary decrease of capital

Bow nBTiA yB

nBTiA (o)BzA
voluntary disclosure
voluntary insurance
nBTiA M
voluntary insured person nBTiA k{ M
voluntary liquidation (voluntary
winding-up)

nBTiA vU
voluntary retirement nBTiA TvzpBM
voluntary unemployment nBTiA nBM
voluntary winding up, voluntary

So{ kaoM ,jAnA dA

jAj En ,En
En e BM
o AnA

vote
voting bond
voting by proxy

Aok M En e BA ,TB jEn

jEn Rnk
voting power
voting power of shareholders

Bw BLeB En nBTiA
En e
voting shares (stock)
En e BM Bw
voting trust
En e BTA
vouch, vouching jo wnkw ,wnkw
voucher check
oz a ,wnkw
voting right

voucher check (cheque)

voucher index

voucher trading

ApnA Q xo koi ,Q RB

Bpn jBwA q
vouchers payable
TiAjoQ q jBwA
vouchers

vouching cash payments

o~ AodA ,So RoB ,\e AodA

liquidation

voyage policies

637

oz a ,nAjkw a
jBwA BLA Swo

voucher register journal (record)

q jBwA oTj ,jBwA SLY oTj

k BTiAjoQ wnkw
wnkw nAjA
vouching department
vouching journal
Bpn oTj wnkw
vouching purchase journal

koi Bpn oTj wnkw

vouching salary paid

k{ SiAjoQ e wnkw

wnkw oAj
voyage accounting
Bnj ow nAkMBve
vouching section

voyage charter party

UoBv SvMnj Ao jAjnAo o

ow BBM
voyage policies

Ww
wage

jqTwj ,e ,Ro]A ,jq

wage agreement
jq jAjnAo
wage compensation, wage eligibility

waiting time

jBTwAM Bp
waiver
BA ,oo ,{Qza
waiver clause
e BwA o{

jqTwj SAo
wage control
jqTwj oT
wage determination
jqTwj U
wage earner, wage worker
oMjq
wage index
jqTwj }iB{
wage interruption
jqTwj 
wage level
jqTwj cw
wage rate Bp keA Kve oM jqTwj fo
wage rate basis
jqTwj fo
wage rate standard
jq fo jnAkBTwA
wage scale (base)
jq BQ

waiver of compliance

wage workers pension insurance

warehouse

oMjq AonB TvzpBM M

waged dividend jw nj AonB jo w
wages and salaries
jqTwj e
wages cost, labor cost
jqTwj q

warehouse

wages outstanding

warehouse requisition note

(kzSiAjoQ)  jqTwj
wages payable
TiAjoQ jqTwj
wages payroll
AonB jqTwj Sv
wages sheet
(jq n) jqTwj n

nBLA pA B SwAinj oM
warehouse stock
nBLA j]

waiting delay

warehousing

SiAjoQ BAU k pA {B oiFU

waiting period
nBTA nj

warehousing charges, warehousing fees

(jAjnAo jB) SBn U e

waiver of right
e BwA
walk-through test

oAo pC ,Tvw SiB{ pC

nBLA
warehouse book
nBLA oTj
warehouse

warehouse expenditures
warehouse
warehouse

() nBLA Bq
insurance
nBLA M
order
nBLA Ae
rate
nAjnBLA fo
receipt
nBLA kwn

warehouse receipt (non title to the

goods)

(B B o l kM) nBLA kwn

warehouse warrant (title to the goods)

(B B o l BM) nBLA L
nAjnBLA ,nBLA nj nAk
nAjnBLA q

warehousing levies

warehousing levies

nAjnBLA nA
warfage (dues)
pAkAnBM (nA)e
warrant for payment SiAjoQ (nTwj) kU
warrant to bearer
Be jo AdM
warrantee, guarantee
kT

wealth, property

,RoY ,AnAj

wealth-producing activities

ApkCnj BTB ,RoY kjB\A BTB

wear and tear

(xo \e joM BM S]) TiBw B

wastage control
RBB
oT
wastage of processes
eAo RBB

wastage, lost unit, spoilage
RBB

waste product
(~d) RBB

(BTwA oYAnj) kBw jwo

weekly allowance
T oTv
weekly paid staff T oMe AknB
weekly payment
T SiAjoQ
weekly salary
T e
weekly time sheet T nB RBA SLY oM
weighable
jop
weigher
kpU ,kp
weight SA ,Ko
,w ,nBM ,p ,p
weight factor
SA nB ,p B
weight list
p Rn
weight note
pU RnB ,pU oM
weight of evidence
kA{ p
weighted
pw
weighted arithmatic mean p B

wasted time, idle time, lost time

weighted average

warrants and rights

warranty

(nAjBM AnA Bw) koi e

BSB

warranty cost allowance

~d U q oil
warranty deed
BkU
warranty expense
B U q
warranty period
U nj
wash transaction

k{ U S
RBB

wastes
wasting asset

p B ,p B
weighted average cost method

k{BU BM p B xn

omQB~ B kndU AnAj

waterway bill of lading

wax seal
way bill
way port
weak efficiency

welfare services

639

weak market
weak point

(jkd o BM)
MC An BnBM
o
BnBM ,e kw
An ow nkM

CnB

nApBM



weak point in financing

B FU nj 

weak-form market efficiency

nApBM AnB 
{
wealth maximization RoY pBw oX Ake
wealth tax
RoY oM RBB

weighted average method

p B xn
weighted average pricing

p k KveoM nAmS
weighted average rate
p wT fo
weighted index
p }iB{
weighted mean
p B
weighted-average process costing
method

Aeo MBq p B xn
weighting
jAj Ko
,jo p
weighting factor
SA Ko

welfare expenditure
Bn q
welfare services
Bn RBki

well paid

WIP)

640

well paid

B e AnAj

k{ TiBw Ji
q\ B nBLA
B BB
Bk Awn

well-constructed
well-equiped stock
wet goods
whistle-blowers
white-collar crime

(Bkw) knB o]
whole life insurance, straight line
insurance
wholesale business
wholesale cost
wholesale dealer
wholesale market

oAAjB M
xo k RnB\U
k koi q
xok
{ok nApBM

wholesale market price

winding-up order

So{ dA S] BjAj e
winding-up petition

A AoM BjAj M AnBBTvM SwAinj

nBkM So{ Tv{n
windmill
BTwj RAoM ,{pBw RAoM
window dressing

,Aoj Ko KU k~ M jAj ] Ji

AnCJBve ,pBwoB
with particular average (WPA)

|Bi RnBvi z
e BM ,]Ao .]n e BM
Bp .SAo AoL]
with-divided date Bw jw z gnBU
with recourse

xo k nApBM S
wholesale merchant
xok o]BU
wholesale price
{ok S

withdrawal of a partner

wholesale price index (producers

withdrawal, drawing

price index)

wU So{ JBve pA S{AjoM ,jo ZnBi

AnAkBw B BB
withholding tax
U RBB
withholdings
U RAnv

wholesaler
wholly owned

{ok S }iB{
{ok
SB BU

wide quotation, bid-ask spread

o{ (onB ) Zoi
S{AjoM p\

withdrawal warrant

xo koi S TiA

widget
o~ B  o
wild fluctuations
(S) kk{ RBBw
will, testament
BS
willful misrepresentation jAj ] kM Gk
wind up, close, wrap up
dA ,TvM
windfall gain
jnCjBM 
windfall income (jnC jBM) LoT o kCnj
windfall loss
LoTo Bp
windfall profit
jnCjBM jw
windfall property
jnCjBM B

without dividend (ex-dividend)

windfall, acquired without cost

work improvement methods

Bw jw kM
without recourse (sans-recours)
witness

work bonus, task, piece

work capacity
work certified
work completed
work cost

jnCjBM
winding-up

So{ dA B vU ,(So{) kaoM

B]nA e kM
kB{ ,A ,RjB{
jqnB xAjBQ
nBSo
k{A nB
TBBUA nB
nB k{ BU BM
nB jLM B{n

work in progress (work in process;

WIP)

SiBw Bo] nj B

work in progress turnover

explain and predict

641

work in progress turnover

working capital trend

SiBw Bo] nj nB xjo

Ski d jBA
work measurment
Bq oT xn
work order, job order nTwj ,nB xnBw
oT jo jn nj JT xnAq ,nB
k{B\A BnB
work permit
nB (p\) AoQ
work prevention
nB pA o]
work location bonus

xjo nj Bow kn
working life
k o ,nB o
working week average
nB T wT
workmans compensation insurance

nBM BA e M
workplace
nB d
works distribution nB pU oTj ,rBU oTj
works oncost
kU nBMow Bq
worksheet
oMnB

work program

world customs organization (WCO)

An nB jnCoM Bq B{  BoM

/j{ ,jAj B\A kBM 

world intellectual property

work related injury, work related

organization (WIPO)

accident

o B] BpBw

nB pA {B YjBe

(P) SB B] BpBw
world trade organization (WTO)

work sampling

k{B\A BnB pA o
work turnover, labor turnover, job flow

nB xjo
y\w nB

work unit

work-measurement method \w nB xn

workable letter of credit

jBTwA MB jBwA nBLTA

workers compensation insurance

AonB B FU M
working asset, current asset

nB] AnAj
xjo nj Bow

working capital
working capital changes

xjo Bow nj RAoU

working capital components

worn out value

worth of work

worth of work in process

SozQ Bo] nj nB xpnA

nBeA ,Bo ,e
writ of entry
jk\ U e
write down
,(xpnA) jAj yB
JBve M AnAj JBve kB pA Tv BTA
Bp jw JBve M B q
write of, delete, ommit
jo me
write off
kB BTA ,JBve me
write on
jqA AnAj M
writ

write-off of bad debts

xjo nj Bow Aq]A

working capital cycle

written law

xjo nj Bow ioa

working capital fund

B] RnB\U BpBw
AnAj 
(jwo) BwA xpnA
nB xpnA

worn out asset

k{Siw RBLB me

A

written narrative of the system

explain and predict

xjo nj Bow nBLTA

working capital ratio

xjo nj Bow SLv

c
U ,iAj BoT Tvw T{ bo{

BoT Tvw MyQ bo{ nBT{
iAj

written narrative of the system

642

wrongshipped

written narrative of the system

Tvw T{ bo{
written off goodwill, goodwill written off
written permission
written promise

k{ Tv ow
LT BpB]A
(A jAjnAo) B

written-down value (WDV)

( TwA ov pA uQ) TB U xpnA

wrongdoing
nB jAj B\A BLT{A
wrongful trading

M o\  ko SwnjB B
/j{ So{ Tv{n
wrongshipped

k{ BwnA (BLT{A)
 Ad

Yy
year to date (YTD)

 BU Bw A pA

yard

oTTBw 91.44 B _A 36 B R w = jnB

year ahead, next year, following
year, forthcoming year

kC Bw
year of assessment
UBB Bw
year of insurance M e SiAjoQ RAw
year of services, service life Ski RAw
year subsequent to acquisition

AnAj ~dU pA kM Bw
year to date account

U gnBU BU A pA JBve
kwn jn Bw
year under audit
year under review
kwn jn Bw
year-end
Bw BBQ
year-end accounts
Bw oiC BJBve
year-end adjustments

B Bw BBQ (RBeA) RkU

Bw oiC woMBve
year-end balance
Bw oiC kB
year-end balance sheet
Bw oiC BpAoU
year-end profit
nj BBQ jw
yearly allowance
Bw no .oil
yearly installments
Bw BvA
year-end audit

yield

,Be ,k{ B jo vU ,kB ,jpBM

nAmBow pA Be kCnj ,jo nAmA
,jpBM TiA
yield gap, yield spread
AnA pA Be oM oM tnM Bw jpBM q
Tj
o

o AnA jpBM
yield of bonds
yield of capital
Bow jpBM
yield of invested capital nAmBow jpBM
yield of sale
xo Be
yield of sale of asset AnAj xo Be
yield on common stock
jB Bw jpBM
yield on securities
nAjBM AnA oM
yield premium
jpBM o
yield rate of capital, rate of
return on capital

Bow jpBM fo
yield rate, rate of return
jpBM fo
yield structure
jpBM nBTiBw
yield tax
jpBM oM RBB
yield to cal (YTC) yield to redemption

koipBM gnBU BU jpBM

qnA SwAinj BU (oM) jpBM
yield to call
yield to maturity
kwnow BU (oM) jpBM
yield variance of direct materials

yearly paid interest

BBw TiAjoQ oM
yearly payment, annual payment
years of record

BBw SiAjoQ
nB MBw Rk

yo-yo stock
young company

Tv jA jpBM RoB

RBLYM .qqT w
nB pBU So{

Zz
zero cost

BAn ,BM kM

zero coupon bond (rate)

Q kM
o AnA ,oM kM
o AnA

} K kM
zero growth o k{n , odUM ,k{n kM
zero growth stock
k{n kB Bw
zero sum game
SiBM joM kM pBM
zero tax bracket
RBB pA B kCnj
zero-balance account
kB kM JBve
zero-beta portfolio o BTM AnAj UoQ
zero defects

zero-coupon security bonds

oM kM k{U
o AnA

zero-defect policy

} K joM M pA oM L SwBw
zero-one programming

,o qnBoM
A BJBve
zone costing
AeB MBq
zone freight rate
A e Ao fo
zone of acceptability
L MB So
zone pricing
A nAmS
zone rate
(AeB) A fo
zone, region
pe ,eB ,
zoning
kM
zone accounts

:w yhM
nAkMBve nB~TiA RBe
A

A
AAA

American Accounting Association

AAA

Association of Accounting Administrators

AAA-CPA

American Association of Attorney - Certified Public Accountants

AACSB

American Assembly of Collegiate Schools of Business

AACSB

International Association for Management Education

AAFI

Associated Accounting Firms International

AAHCPA

American Association of Hispanic CPAs

ABA

American Bar Association

ABV

Accredited in Business Valuation

ACA

Accreditation Council for Accountancy

ACC

Audit Committee Center

ACMS

Audit Committee Matching System

AcSEC

Accounting Standards Executive Committee

ADAPSO

Accounting of Data Processing Service Organizations

AECC

Accounting Education Change Commission

AFA

Accounting Firms Associated, Inc.

AGA

Association of Government Accountants

AGFM

Association of Government Financial Managers

AGI

Accounting Group International

AICPA

American Institute of Certified Public Accountants

AICPA PAC AICPA Political Action Committee

AICPA PLUS AICPA Personal Liability Umbrella Security Plan
AITF

Audit Issues Task Force

AMA

American Management Association

APB

Accounting Principles Board

BAnBAj woMBve nAkMBve joMnB
wj o

APG

Audit Program Generator

APS

Auditing Procedure Studies

AR

Advance Reading

ARA

Accounting Research Association

ARAF

Association Regional Accounting Firms

ARIA

Accounting Researchers International Association

ARSC

Accounting and Review Services Committee

ASAE

American Society of Association Executives

ASB

Auditing Standards Board

ASEC

Assurance Services Executive Committee

ASP

Application Service Provider

ASWA

American Society of Women Accountants

AT

Attestation Standards

ATA

American Taxation Association

ATB

Accountants Trial Balance

ATRA

American Tort Reform Association

AWSCPA

American Womans Society of Certified Public Accountants

B
BAP

Beta Alpha Psi

BIEC

Business and Industry Executive Committee

BOE

Board of Examiners

BV

Business Valuation

C
CA

Chartered Accountants

CAE

Certified Association Executive

CAI

Computer - Assisted Instruction

CAPA

Federation of Accounting Institutions in East Asia

CART

Committee - Appointed Review Team

648

649

nAkMBve nB~TiA RBeA

CASB

Cost Accounting Standards Board

CAT

Competency Assessment Tool

CATS

Computerized Accounting Tool Series

CBO

Congressional Budget Office

CBT

Computer Based Testing

CCH

Commerce Clearing House

CD

Certificate of Deposit

CFP

Certified Financial Planner

CGFM

Certified Government Financial Manager

CIA

Certified Internal Auditor

CIAS

Center for Investment Advisory Services

CICA

Canadian Institute of Chartered Accountants

CISA

Certified Information System Auditor

CISM

Certified Information Security Manager from ISACA

CITP

Certified Information Technology Professional

CMA

Certified Management Accountant

CPA

Certified Public Accountant

CPA / SEA

Certified Public Accountants Society Executives Association

CPA2BIZ

Professions Vertical Portal

CPCAF

Center for Public Company Audit Firms

CPE

Continuing Professional Education

CRS

Congressional Research Service

CSI

Computer Security Institute

D
D&T

Deloitte & Touche LLP

DCAA

Defense Contract Audit Agency

DLG

Discussion Leaders Guide

DM

Discussion Memorandum

BAnBAj woMBve nAkMBve joMnB
wj o

E
E&Y

Emst & Young LLP

EA

Enrolled Agent

EBP AQC

Employee Benefit Plan Audit Quality Center

EBR

Enhanced Business Reporting

EC

Examination Committee

ECAS

Educational Competency Assessment Site

ECSAFA

Federation of Accounting Institutions in Africa

ED

Exposure Draft

EDMAX

Educational Management Exchange

EDPAA

EDP Auditors Association

EDPAF

EDP Auditors Foundation

EITF

Emerging Issues Task Force

ERB

Examination Review Board

ERISA

Employee Retirement Income Security Act of 1974

ESCORP

Examination Services Corporation

ETF

Evaluation Task Force

F
FAE

Foundation for Accounting Education

FAF

Financial Accounting Foundation

FAS

Financial Accounting Standards

FASAB

Federal Accounting Standards Advisory Board

FASAC

Financial Accounting Standards Advisory Council

FASB

Financial Accounting Standards Board

FDIC

Federal Deposit Insurance Corporation

Fed

Federal Reserve System - Board of Governors

FEE

Federation of Accounting Institutions in Europe

FEI

Financial Executives International

FERF

Financial Executives Research Foundation

650

651

nAkMBve nB~TiA RBeA

FGAA

Federal Government Accountants Association

FICA

Federal Insurance Contributions Act

FOF

Firm - on - Firm Review

FPA

Financial Planning Association

FR

Federal Register

FSA

Federation of Schools of Accountancy

FTC

Federal Trade Commission

G
GAAFR

Governmental Accounting, Auditing, and Financial Reporting

GAAP

Generally Accepted Accounting Principles

GAAS

Generally Accepted Auditing Standards

GAGAS

Generally Accepted Government Auditing Standards

GAO

General Accounting Office

GAS

Governmental Accounting Standards

GASB

Governmental Accounting Standards Board

GASBOO

Governmental Accounting Standards Board Organizing Committee

GAQB

Government Audit Quality Center

GFOA

Government Finance Officers Association

GPAC

Governmental Performance and Accountability Committee

GSTT

Generation Skipping Transfer Tax

H
HFMA

Health Care Financial Management Association

I
IA

International Affiliation of Independent Accounting Firms

IAA

Iranian Accounting Association

IAASB

International Auditing And Assurance Standards Board

BAnBAj woMBve nAkMBve joMnB
wj o

IACPA

Iranian Association of Certified Public Accountants

IICA

Iranian Institute of Certified Accountants

IAA

Iranian Accounting Association

IAFP

International Association for Financial Planning

IAG

International Auditing Guidelines

IAHA

International Association of Hospitality Accountants

IAI

Independent Accountants International

IAPC

International Auditing Practices Committee (is now IAASB)

IASB

International Accounting Standards Board

ICFP

Institute for Certified Financial Planners

ID

Instructor Dependent

IDEA

Interactive Data Extraction and Analysis

IDI

In - depth Interview

IFAC

International Federation of Accountants

IFAD

International Federation for Accountancy Development

IGAF

International Group of Accounting Firms

IIA

Institute of Internal Auditors

IICA

Iranian Institute of Certified Accountant

IMA

Institute of Management Accountants

INCFO

Institute of Newspaper Controllers and Finance Officers

IOSCO

International Organization of Securities Commission

IQAB

International Qualifications Appraisal Board

IQEX

International Qualification Examination

IRB

Internal Revenue Bulletin

IRS

Internal Revenue Service

ISAs

International Standards on Auditing

ISACA

Information Systems Audit and Control Association

ISB

Independence Standards Board

ISC

International Steering Committee

ISC

International Strategy Committee

ITEC

International Technology Executive Committee

652

653

nAkMBve nB~TiA RBeA

J
JEEP

Joint Ethics Enforcement Plan

JTB

Joint Trial Board

K
KPMG

KPMG

KM

Knowledge Management

KNET

Knowledge Net

L
LLC

Limited Liability Company

LLP

Limited Liability Partnership

LOC

Letters of Comment

LOR

Letters of Response

LPR

Business Law and Professional Responsibilities

LS

Litigation Services

M
MAP

Management of an Accounting Practice

MCS

Management Consulting Services

MSP

Member Solutions Partnership

N
NAAACPA

National Association of Asian American Certified Public Accountants

NAAI

National Association of Accountants in Insolvencys

NAARS

National Automated Accounting Research System

NABA

National Association of Black Accountants

NAC

National Accreditation Commission

BAnBAj woMBve nAkMBve joMnB
wj o

NAFC

National Accounting and Finance Council

NASAA

North American Securities Administrators Association

NASBA

National Association of State Boards of Accountancy

NCCPAP

National Conference of CPA Practitioners

NCUA

National Credit Union Administration

NSA

National Society of Accountants

NSAC

National Society of Accountants for Cooperatives

NYSSCPA

New York State Society of Certified Public Accountants

O
OCBOA

Other Comprehensive Bases of Accounting

OCC

Office of the Comptroller of the Currency

OECD

Organization for Economic Cooperation and Development

OMB

Office of Management and Budget

OTS

Office of Thrift Supervision

P
PA

Public Accountant

PAC

Political Action Committee

PAIB

Professional Accountants in Business Committee of IFAC

PAR

Public Accounting Report

PCAOB

Public Company Accountability Oversight Board

PcEEC

Pre - certification Education Executive Committee

PCPS

Private Companies Practice Section

PEEC

Professional Ethics Executive Committee

PFP

Personal Financial Planning

PFS

Personal Financial Specialist

PIP

Process Improvements Project

PM

Participants Manual

POB

Public Oversight Board

654

655

nAkMBve nB~TiA RBeA

PPC - CPE

Practitioners Publishing Company - CPE

PPI

Producers Price Index

PRB

Peer Review Board

PRP

Peer Review Program

PRC

Peer Review Committee

PWC

Pricewaterhouse Coopers

Q
QC

Quality Control

QCIC

Quality Control Inquiry Committee

R
RAB

Report Acceptance Body

PAP

Regulatory Accounting Principles

RFP

Request for Proposal

RIA

Registered Investment Adviser

RICO

Racketeer Influenced and Corrupt Organizations Act

S
S

Seminar

SAS

Statements on Auditing Standards

SBA

Small Business Administration

Securities and Exchange Commission

SEC
SECPS

Securities and Exchange Commission Practice Section ( no longer in existence)

SFFAS

Statements of Federal Financial Accounting Standards

SIA

Society of Insurance Accountants

SOP

Statements of Position

SRM

Summary Review Memorandum

SS

State Society

SSAE

Statements on Standards for Attestation Engagements

SSARS

Statements on Standards for Accounting and Review Services

BAnBAj woMBve nAkMBve joMnB
wj o

SSCS

Statements on Standards for Consulting Services

SSLLC

Shared Services LLC

SSMAS

Statements on Standards for Management Advisory Services

SSTS

Statements on Standards for Tax Services

656

T
TB

Technical Bulletin

TC

Team Captain

TIC

Technical Issues Committee

TIPS

Technical Information for Practitioners Series

TM

Team Member

TRPs

Technical Resource Panels

U
UEC

Union Europeene des Experts Comptables Economiques et Financiers

UMI

University Microfilms, Inc. Of Ann Arbor, MI

USTC

United States Tax Court

V
VAI

Video - Assisted Instruction

VGP

Virtual Grassroots Panel

VTPR

Voluntary Tax Practice Review

W
WLWIEC

Work / Life and Womens Initiatives Executive Committee

X
XBRL

Extensible Business Reporting Language

:nBa yhM
BnpBM nB~TiA RBe
A

Aa
(ad val)
A & B = Admitting and Discharge
A/Arb = Associate of the Institute of arbitrators
A/C

= Account

A/D

= After date

A/M

= Ante Meridiem (L.before noon)

A/P

= Account Purchase

A/P

= Additional Premium

A/S

= Account Sales

Account Current

After Sight
AAR (a.a.r)

= Against All Risks

ABB = activity - based budgeting

ABCC = Associations of British

(xpnA SLv M :U)

}ioU xomQ
pnA j vw TvMA 
bo{ ;xnAq ;JBve
nB] JBve
gnBU pA
o pA yQ
koi JBve
BA M e
xo JBve
Sn pA uQ
RAo i BU MB
nj ;o i BU M
/SB BL oM kM]jM
BBToM BnpBM BBUA jBdUA

Chambers of commerce
ABLA = American Business law association

RnB\U B BoC BpBw

ABS = American Bureau of Shipping
BoA (oMAoU)
e nAjA
AC
= Account
bo{ ;xnAq ;JBve
Average Cost
wT q
ACA = Accession Compensatory Amount
BdA AoL] L
ACCI = Association of Chambers of Commerce of Irland koA BnpBM BBUA jBdUA
ACI = Airport Council International
AM BBjo An{
ACIA = Associate of the Corporation of Insurance agents BkB vw TvMA 
M (AnAqnB )
ACIB = Associate of the Corporation of Insurance Brokers M j vw TvMA 
ACII = Associate of the Charrtered Insurance Institute
M pB\ vw TvMA 
ACMET = (akmet) Advisory Council on Middle East
oTz nApBM k B]
ACV = Actual Cash Value
k
A xpnA
AD / VAL = Ad Valorem (L.according to the value)
S n pA
ADB = African development bank
B
oA wU BM
Asian Development Bank
BwC Ao BM
ADF = African Development Fund
B
oA wU k
ADG = Assistant director-general
 ok B

BAnBAj woMBve nAkMBve joMnB
wj o

660

ADP = Automatic Data Processing

AF
AF
AGM
AIBA
AID
AIFT

BjAj nBji xpAjoQ ;nBji pAjoQjAj

k{ SiAjoQyQ nBM Ao
= Advertisement
A ; C
= Annual General Meeting
Bw \
= American Industrial Bankers Association
BoA AnAkBM B]
= Agency for International Development
AM wU uArC
= American Institute for Foreign trade
BoC ]nBi RnB\U vw
= Advanced Freight

AIRTE = Associate of the Institute of Road Transport engineers

AjB] oMAoU wk vw TwQ 

Jo Q k
BwC Q keA

AMF = Arab Monetary Fund

AMU = Asian Monetary Unit
AN

= Advice Note

n M ;nAkoi AoM B BwnA pA uQ k{o  T{AjjB) A C B ;S{AjjB

(kTwo BnBM nB{ B B nB{ ;B Aq bo{
APEC = Asia-Pacific Economic Co-Operation Council
API

= Average Propensity to Import

AR

= All Risks

wBA BwC jB~TA nB An{

RAjnA M wT
o i BU M

ASYCUDA = Automated System for Customs Data

(B }ioU oUPB Tvw) o BjAj AoM nBji Tvw ;AjwC

ATA = Customs Convention on the
ATA carnet for the temporary admission of goods

BB jn AoM ;CRC aoTj nBMnj o jAjnAo

ATP

= Accord Transports Perishable (European agreement on the international

Carriage of perishable food stuffs)

k{kwB Am jA
e jn nj BQnA BT
A
xpnA n pA
AV
= Ad Valorem
AVE = Ad Valorem equivalent
{pnA oU jB
AWB = Airway Bill

e BnBM A e BnBM

Bb
BAF = Banker adjustment factor

Siw kU Ko
k{ q RAoM B Tw BM Ae ;BM RAoM
bd = Bond Bundle
Twj ;`
M ;TvM kM ;Ao ;po ;ke B kU ;o AnA ;o kw
BE = Bank of England
BTvA BM
Bill of Exchange
pnA RAoM ;Tw ;RAoM
bg = Bag
v ;
BH= Bill of Health
S{AkM A ;S{AkM oM

BD (B/D) = Bank Draft Bills Discounted

661

BnpBM nB~TiA RBeA

BIMCO = Baltic and International Maritime Council

BIS

Bnj AM An{ TBM

wU AM BM
BM
(Bnj BnBM) B e BnBM
kMTvM B o kM ; 
tBwA ;U a
oTz M kz dU B pA Tv ; xnBw
L{ ;MBU nAjA
(nAqnB )j xnBw
(tnM)Bw oU ;nAkoi BA ;nAkoi nBTiA
BnpBM RnAp ;BnpBM S
SiAjoQ MB RAoM
pn nj zM (jAkU)
TBnj BUAoM ;SBnj MB jBwA
BnpBM S ;UnB\U Bz
xo kw
}Bio p

= Bank for International Settlements

bk. = Bank
B/L

= Bill of Lading

blk.

= Bulk

BN= Bank Note

BO= Bank Order
Branch Office
Brokers Order
Buyers option
BOT = Board of Trade
B/P

= Bill Payable

b.p.d

= Barrel per day

BR (B/R) = Bills Recievable

br. = Brand
B/S= Bill of Sale
BT = Brut

Cc
C = Captain
Centigrade
Central
Collis
Currency
CA= Chartered Accountant
Chief Accountant
Commercial agent
Consular agent
C/A

= Capital account
Credit account
Current account

CAA = Civil Aviation Authority

CAC = Currency Adjustment Charge

BLi ;AkiB ;Aow ;BTQB

jAo k~ = jAoTBw
w ;B ;qo
 ;TvM
[An Q ;k
;k
Q
wn nAkMBve ;jniv nAkMBve
RBLwBd un ;nAkMBve un
BnpBM kB
v kB
Bow JBve
nBLTA JBve
B JBve ;nB] JBve
nz BQA BpBw
pnA fo kU q

CACCI = Confedederation of Asian Chambers of Commerce and Industry

CACM

= Central American Common Market

CAD (c.a.d.) = Cash Against Documents

CAEA = Central Americal Economic Association

BwC T BnpBM BBUA jBdUA

qo BoA oTz nApBM
jBwA MB
nj k
SiAjoQ
qo BoA jB~TA BpBw

BAnBAj woMBve nAkMBve joMnB
wj o

662

CAEU = Council of Arab Economic Community

Jo jB~TA B] An{
e M q ;B BM
Currency adjustment factor
Q fo kU Ko
CAFTA = (kafta) Central American Free Trade Association qo jApC RnB\U jBdUA
C & F = Cost and Freight
e Ao B xpnA
C & I = Cost and Insurance
M BA M B xpnA
CAN = Customs Assigned Number
o k{U nB{
CARICOM = community Coribbean
KAnB pe B]
CBD = Cash Before Delivery
KAnB pe B]
CBT = Commercial Benefit Tax
BnpBM jw
CC = Charges Collect
j{ SBnj ;k
q
CCC = Commodity Credit Corporation
B nBLTA vw
Customs Co-operation Council
o nB An{
CAF = Cost, Assurance, Freight

CCCN = Customs Co-Operation Council Nomenclature

CD (c/d) = Cash against document
Certificate of deposit
Customs declaration
c.d. = Cash discount

o nB An{ nUB
jBwA MB
nj k
(xo) SiAjoQ
joPw A
o BnBA
k
SiAjoQ hU ;k
koi hU

CEAO = West African Economic Community

Mo B
oA jB~TA B]
BQnA jB~TA nB An{

CEEC = Council for Euripean Economic

CEPGL = Economic Commission of the Great Lakes countries

nqM BaBnj Bnz jB~TA v

k{SiAjoQ Ao
CH= Custom House
Bho ;o
Ch of C = Chamber of Commerce
BnpBM BUA
Ch Pd = Charges Paid
k{SiAjoQ Bq
C/I = Certificate of Insurance
M A
Consular Invoice
v k{o koi Bw
CIA = Cash in Advance
k
kBv SiAjoQyQ
CIE = Compagnie
So{
CIF = Cost, Insurance and Freight
e Ao M ;q
CIFC = Cost, Insurance, Freight, Commision
Ae Ao ;M ;B xpnA
Cge Pd = Carriage paid

CIF & E = Cost, Insurance, Freight and Exchange variation / or bankers charges

pnA fo RAoU e q ;M ;S
CIFCI = Cost, Insurance, Freight, Commission, Interest
CII = Chartered Insurance Institute
CIM

jqnB ;Ae Ao ;M ;B xpnA

pB\ M Twj

= Conditions for International Trade in Endangered Species of

663

BnpBM nB~TiA RBeA

wild fauna and flora

jMB o nj ze BB RBAe B AM RnB\U vA

kznAw RB  Rn~M ;B
CKD = Completely Knocked Down
CLU = Chartered Life Underwriter
o M (wn }~hT)o M
CN (C/N) = Cover note

Y oM ;kw
Credit note
nBBTvM A ;nBBTvM oM
CO= Compagnie
So{
Cash order
k
(SiAjoQ nTwj)Ae
C/O = Care of
wU
Certificate of Origin
k
(SiAjoQ nTwj)Ae
COD = Cash On Delivery
B dU jo\ M k
SiAjoQ
c.o.h. = Cash on hand
k
] j] ;k
;j]
COL = Certificate of Loss or damage
Bp RnBvi A
Com. = Commission
Ae ;v
COS = Cash On Shipment
e e ]
C/P = Carriage Paid
k{SiAjoQ Ao
Charter Party
TvMnj Tz jAjnAo
Collis Postal
TvQ TvM
CP = Contracting Party
jAjnAo o
CPT = Captain
Tz BTQB
CR = Current rate
nB] fo
Carriers risk
Bke o i BTeA
Compound risk
Ko o i BTeA
Cable reply
AoU gwBQ
Cr. = Credit(or)
nBBTvM ;nBL ;nBLTA
CRN. = Customs Registered Number
o k{ SLY nB{
C/S= Cases(s)
(B)]
CSC = Convention for Safe Container
BoTB A vA
CT = Combined Transport
LoU
e
CTA = Commercial Travellers Association
nB\U AoBv B]
CTD = Combined Transport Document
LoU
e kw
CTO = Combined Transport Operator
LoU
e B
CTT = Capital Transfer Tax
Bow B
TA RBB
C/V = Certificate of Value
xpnA A
CVD = Contervailing Duties
AoL] o 
e
C/VO = Certificate of Value and Origin
EkL xpnA A
CWE = Cleared Without Examination
wnpBM kM }ioU
c.w.o. = Cash With Order
B xnBw B ] SiAjoQ ;xnBw BM k

Cy. = Capacity
yB\ ;So
Currency
[An Q ;k
;Q

BAnBAj woMBve nAkMBve joMnB
wj o

664

Dd
DA

= Deposti Account

D/A

= Day after acceptance

Deposit account
Documents against acceptance
Documents attached

DAF = Delivered at frontier

Dbk.

= Drawback

D/B

= Documentary bill

D/C

= Deviation clause

DD

= Demand draft

D/D

= Documentary draft

dd.

= Dated
Delivered

DDP = Delivered duty paid

DELY = Delivery
DEQ = Delivered ex quary
DES

= Delivered ex ship

DF

= Dead freight

dft

= Draft

disc.

= Discount

D/L

= Demand loan

DM

= Deutsche Mark

D/N

= Debit note

D/O

= Delivery order

DOI

= Department of industry

DOT = Department of trade

D/P

= Documents against payment

DR (D/R) = Deposit receipt

dr.

= debtor
drawer

D & S = Demand and supply

D/S

= Days (after) sight

DSCT (DICT) = Discount

D/W

= Dead weight

joPw JBve
(k{ TomQ RAoM) xomQ pA kM pn
joPw JBve
vL MB
nj jBwA dU
k{SwQ jBwA
(DAF) po nj dU
MAnj
jBwA RAoM
(M) ov oU o{
LT RAoM ;nAkj RAoM
jBwA RAoM
in ;gnBU M
k{dU
o nA 
e SiAjoQ pA uQ dU
nB\U B vU B dU
(DEQ) wA nj dU
(DES) Tz pA dU
kz jBTwA So SMBM e (Ao )q
woU ;bo ;uyQ ;RAoM ;Ae
hU
kwnow kM A ;nAkj A
(BC Q BQ keA) BC nB
q kw ;nBkM oM
~ioU oM ;B dU Ae
B BUA
RnB\U RnAp
SiAjoQ ApA nj jBwA dU
joPw kwn oM
nBkM o ;o
;nBkM
kjAe ;yRAoM
BB
U o
Sn pA kM pn
hU
onBM So

DWT = Dead weight tonnage

(k e Siw B kAU Tz  U M p nAk

) U M B p

665

BnpBM nB~TiA RBeA

Ee
EAC = East African Community

o{ B
oA B]
nBi B
oA wU BM
BQnA B]
jB~TA BnB nAjA

EADB = East Africa Development Bank

EC

= European Community

ECA = Economic Co-operation Administration

ECAFE = Economic Commission for Asia and Far East
ECE

nj nBi BwC jB~TA v

BQnA jB~TA v
RAnjB nBLTA U

= Economic comission for Europe

ECG = Export Credit guarantee

ECLAC = Economic Comission for Latin America and the Caribbean

KAnB pe U BoA jB~TA v

( A)jB~TA nB BpBw

ECO = Economic Co-operation Organization

ECONWAS = Economic Community of West African States

ECSC = European Coal & Steel Community
ECU = European Currency Unit
EDI

Mo B
oA Bnz jB~TA B]
BQnA j Bl B]
BQnA Q keA

= Electronic Data Interchange

oTA RBA jBL . RBA oTA jBLU

EDIFACT = Electronic Data Interchange For Administrative, Commerce and
Transport

(kdT )
e RnB\U ,nAjA nA AoM
BQnA jB~TA

EEC = European Economic Community
BQnA jB~TA B]
EFTA = European Free Trade Association
(BTA) BQnA jApC RnB\U \A
EIB = European Investment Bank
BQnA nAm Bow BM
EIP = Export incentive Program
RAnjB zU BoM
EMA = European Monetary Agreement
BQnA Q (BQ)BT
A
EMS = European Monetary System
BQnA Q B
EOM = End of Month
B BBQ
EOY = End of Year
Bw BBQ
E & P = Errors and Omissions Excepted
k{ XTv jBTA  pA BLT{A
EEA

= European Economic Area

ESCAP = Economic and Social Commission for Asia and the Pacific

AnC tBA BwC BT]A jB~TA v

jn Lo
U Bp
ETD =Estimated time of Departure
Soe Lo
U Bp
EST = Estimated time of Sailing
Tz Sq Lo
U Bp
EU
= European Union
BQnA jBdUA
EURATOM = European Atomic Energy Community
BQnA UA roA B]
EX
= Examined, Exchanged, Excluded
k{ XTv ;k{ jBL ;k{ yBpC
ETA

= Estimated time of Arrival

BAnBAj woMBve nAkMBve joMnB
wj o

666

Ff
FAA = Federal Aviation Administron
fac. (FAX) = Facsimile
FAK = Freight All Kind

(kdT RBA)Ank BQA nAjA

oMB ;Bv B
e q AA

FAO = Food and Agriculture Organization of the United Nations

(B) kdT pnBz nBMnAi BpBw

Tz nB nj dU
FAS (f.a.s) = Free Alongside Ship
FBL = FIATA Combined Transport Bill of Lading
<BUB> LoU e BnBM
(FCA) ke M dU
FCA = Free Carrier
FCI

= Fellow of the Institute of Commerce

FCL

= Full Container Load

FCR

= Forwarders Certificate of Receipt

F & D = Freight and Demurreage

FECB = Foreign Exchange Control Board
FIA

= International Motor Federation

oTB oQ So ;nBM So BU BM oTB

e k~T kwn A
Tz oiFU q Ao L
pnA oM RnB RF
AM nU wAnk

FIATA = Federation Internationale des Associations des Transporteurs et

Assimiles (International Federation of Freight Forwarder Association)
FIFO = First-in-First-out
FIO

jnA A pA njB A
(B nAm{pnA AoM {n)

= Free In and Out

(
e w k nB]A k oM hU onBM ZnBh)onBM hU q kM
B ka onBM hU q kM
FIO & Trimmed = Free in and out & Trimmed
B B\MB] onBM hU q kM
FOA = Free On Aircraft
BQA M dU BU B S
FOB = Free on Board
(FOB) {o n dU
FIO & Stowed = Free in and out & Stowed

FONASBA = Federation of National Association of Ship Brokers and Agent

FOQ = Free On Quary
FP

= Fire Policy
Floating Policy
Fully Paid

FPA

AoTz BkB AnBAe \A vA

wA n B dU
pwyUC M
oT BM
k{SiAjoQ (HBU)B

= Free of Particular Average

FPAD = Freight Payable At Destination

FRO(FCO) = Franco = Free
FRT(frt) = Freight
FY

= Fiscal Year

|Bi RnBvi AoL] pA B (A/Q/A M)

j{ SiAjoQ k~
nj e q
dU ZnBh kM ;BAn
B e q ;nBM Ao
B nj ;B Bw

667

BnpBM nB~TiA RBeA

Gg
GA

= General Agent

C/A

= General Average

 (kB) nAqnB
 RnBvi ;oTz RnBvi
oTz RnBvi B RnBvi
 RnBvi A

Gross Average
GAC = General Average Certificate
CATT = General Agreement on Tariffs and Trade

(RB )RnB\U oU BT

A
GCC = Co-Operation Council for the Arab States of the Golf

[i Jo Bnz nB An{
() oT nBM e fo
iAj }BiB kU
}BiB kU
SvQ  nAjA
k{SLY }Bi rBU
RBd]oU Tvw

GCR = General Cargo Rate

GDP = Gross Domestic Product
GNP = Gross National Product
GPO = General Post Office
GRT = Gross Registered Tonnage
GSP

= Generalized System of Preferences

GTC = Government Trading Corporation

AoA Tj BnpBM Bw So{

}BiB p
nB\U B ovAow nB 

CR WT = Gross Weight
GV

= Grand Vitesse (Express Train)

Hh
HW

= High Water

HP

= Horse Power

HS

= Harmonized Commodity Description and Coding System

jBp k nq] ;JC jBp kC BM

RA 746 = KwA Rnk
B nAmk U k{ B Tvw

Ii
IAPH = International Association of Ports and Harbours

BBo njBM AM \A
IATA = International Air Transport Association (BUB)A
e AM \A
IB
= In Bond
o o nj ;o k op
IBCC = International Breau of Chambers of Commerce
RnB\U BUA AM oTj
IBRD = International Bank for Reconstruction and Development

wU oU AM BM

BAnBAj woMBve nAkMBve joMnB
wj o

ICA

668

= International Co-operative Alliance

AM nB jBdUA
B AM BT
A
Civil Airport Association
AM BBjo AM \A
Civil Aviation Organization
nz BQA AM BpBw
Container Bureau
oTB AM oTj
Chamber of Commerce
AM BnpBM BUA
Civil Airport Association
nz Bjo AM \A
Court of Justice
AM nAj BjAj

International Commodity Agreement

ICAA = International
ICAO = International
ICB

= International

ICC

= International

ICCA = International
ICJ

= International

ICPOI INTERPOL = International Criminal Police Organization

ICS

(QoTA) B] uQ AM BpBw
AoTz AM BUA
o oU AM oTj
AM BQBBQ jBdUA
jn nA 
e
AM wU \A
jn nA 
e B

= International Chamber of Shipping

ICTB = International Customs Tariff Bureau

ICU

= International Clearing Union

ID

= Import duty

IDA

= International Development Association

Import Duties Act

IDRO = Industrial Development and Renovation Organization

B pBw xoTv BpBw

IECC = International Express Carriers Conference
IFC

(toPv A)nkU Bke AM uAo

AM B Bw So{

= International Finance Corporation

IFCBA = International Federation of Customs Broders

o AnBAe AM wAnk
IFPI

= International Federation of Producers of Phonograms and Videograms

o~U Ak L BBTwj BkkU AM wAnk

jn p\ ;jn AoQ
ILC = Irrevocable Letter of Credit
SzoM MB o nBLTA
ILO =International Labour Organization
nB AM BpBw
IMF = International Monetary Fund
Q AM k
IMO = International Maritime Organization
jnBnj AM BpBw
INCOTERMS = International Commercial Terms (qoUA) AM BnpBM Ao{
INS = Insurance
M
INSA = International Shipowners Association
Tz BLeB AM \A
inst. = Instant
nB] B
IL

= Import Licence

INTERPOL = International Criminal Police Commission

int.

= Interest

Inter alia = Among other thing

IOP

= Irrespective Of Percentage

IOU

= I Owe You

(QoTA) B] uQ AM BpBw
oM
 nj ;H ;oj B{A B nj
qzAo kM
nBkM B{ M ;kwn

669
IPA

BnpBM nB~TiA RBeA

= Including Particular Average

(M) jAoA B |Bi RnBvi B{

SB 
e
BM

IPRs = Intelectual Property Rights

Ipso facto = "By the fact itself"
"By mere fact"
Ipso jure = "By mere law"


e BU BM
B e BM
iAj CAn nBLA
AjB]
e AM jBdUA
AoTz AM wAnk

"By operation of law"

IRD

= Inland Rail Depot

IRU

= International Road Transport Union

ISF

= International Shipping

ISO

= International Organization for Standardisation

jnAkBTwA AM BpBw
n
e
joB] AM jBdUA

IT

= Immediate Transport

ITA

= International Touring Alliance

ITC

= International Trade Centre, (UNCTAD / GATT)

ITF

= International Transport Workers Federation

ITO

= International Trade Organization

ITU

= International Telecommunication Union

(RB .jBTA) ;AM RnB\U qo

e BnB AM wAnk
AM RnB\U BpBw
nj An pA RBBLUnA AM jBdUA
B] T AonB

IWW = Industrial Workers of the World

Jj
JA

= Joint Account

J & WO = Jettison & Washing Overboard

oTz JBve
(M) Tz TiBw Lw Thn Bnj M

Kk
KD

= Knocked Down

k{ jBQ Rn~M RC{B ;K~ kM xo

Ll
LA

= LLoyds Agent

LAFTA

pk kB
jApC RnB\U \A
U BoA anBP \A
oMZnBM BTz

= Latin American Free Trade Association (BT
) U BoA

LAIA = Latin American Integration Association

LASH = Lighter Aboard Ship

BAnBAj woMBve nAkMBve joMnB
wj o

L.b.

= Pound

L/C

= Letter of Credit

LCL

= Less than Container Load

670

o 453.592 = kBQ nB~TiA S

nBLTA oM ;BnBLTA
oTB So pA oT
TBwU oT Bnz

LDCs = Last Developed Countries

LDV = Lettre de Voiture (International Rail Consignment Note)

CAn AM R~d A
BTB
LI
= Letter of Indemnity
SB n
(<M jAjnAo> jomQ An oj o M SiAjoQpBM , BUA pA {B Bp AoM  jAjnAo)
jnA oiC pA njB A
LIFO = Last First Out
LG

= Letter of Guarantee

Liner in, Liner out (full liner)

SwA e vw k M hU B\MB] ;onBM ZnBh 

Tv{ xqn
LME = London Metal Exchange
k RAq tnM
LSD = Landing, Storage, Delivery
dU ;nAk ;hU
Ltd
= Limited (Ltd co. jkd Sv BM So{ )
o~Th ;jkd
LKG & BKG = Leakage and Breakage

Mm
M/A

= My Account

Max

= Maximum

MC

= Marginal Cost

M/D

= Months After Date

MFN = Most - Favored - Nation

Min.

= Minimum

JBve
oX Ake
B q
() gnBU pA kM BB
jAjAB Sj
Ake

Min B/L = Minimum Bill of Lading

Min Wt = Minimum Weight
MIP

= Marine Insurance Policy

M/L

= More / Less

MN

= Merchant Navy

M/O

= Money Order

MR

= Mates Receipt

MS (M/S) = Motorship (Motorsailer)

M/S

= Months After Sight

MSC = Maritime Safety Commitee

MT

= Mail Transfer

MTN = Multilateral Trade Negotiations

MTO = Multimodal Transport Operator

p Ake
Bnj BM
oT B oTzM
nB\U BB
Q Ae
nBLA S kwn
nU B
Sn pA kM BB
jnBnj A T
TvQ B
TA
LB]ka nB\U RAo Am
ka
e B

671

BnpBM nB~TiA RBeA

Nn
N/A (n/a) = No Account

jnAk JBve a kz ;JBve kM

No Advice
AM ;oLiM
NAFTA = North American Free Trade Agreement B{ BoC jApC RnB\U BT
A
NCV = No Commertial Value
nB\U xpnA kB
ND
= No discount
hU kM
Net wt = Net weight
}Bi p
NF
= No Funds
(jnAk j] a kz )j] kB
NICs = Newly Industrialized Countries

(ABU M] o ;nQBw ; kB) T pBU Bnz

AM jB~TA kk] 
No(s) = Number(s)
jAkU ;(B)nB{
NP
= No Portest
AoTA kM
NPC = National Ports Council
njBM An{
NRBP = Natural Resource-Based Products
L MB tBwAoM R~d
NRT = Net registered Tonnage
k{SLY }Bi (rBU) p
NS
= Not Sufficient
Bo
NSF = Not Sufficient Fund
Bo TikA
N/T = New Terms
kk] Ao{
NTBs = Non tariff Trade Barriers
RnB\U AoUo A
NTMs = Non Tariff Measures
AoUo RBAkA
NVOCC = Non Vessel Owning Common Carrier
e w B pA o ke
NIEO = New International Economic Order

NWT = Net Weight

Oo
O

= Order

O/A

= On Account of

OAS = Organization of Americal States

OAU = Organization of African Unity
O/C

= Over Charge

OD

= On Deck

O/D

= on Demand
over draft
over drawn

xnBw
JBve M
BoA RBA BpBw
B
oA Rke BpBw
nBM BA ;q BA
{o n
LB Ak ;BB
U d M
joPw pA yQ Ae
(BM) j] kM ;dM

OECD = Organization for Economic Cooperation and Development

wU jB~TA nB BpBw

BAnBAj woMBve nAkMBve joMnB
wj o

672

OEEC = Organization for European Economic Co-operation

OK

= All Correct

O/O

= Order of

OP

= Open Policy

BQnA jB~TA nB BpBw

A ;SwA AoMn qa
jo Ae
jApC BM

OPEC = Organization of Petroleum Exporting Countries

QA = S knjB Bnz BpBw

B BTeA o i
OR
= Owners Risk
(SwA RnBvi Bp B no BTeA o i dT kTwo  B B e AoM o{)
;jB
ORD = Ordinary
Owners Risk Damage
B BTeA RnBvi
O/S = Out of Stock
k{BU B ;j] o
Out Standing
kz qnA ;kz ;
O/T = Old Terms
k Ao{
On Truck
A n

Pp
PA

= Particular Average

jAoA B |Bi RnBvi

BTB ;SB
~h{ JBve
BvA AoM
A SvQ BM
Bw

Power of Attorney
P/A

= Private Account

P.a.

= Pro anno
Per aval
Per annum

Pat.

= Patent / Patented

k{SLY AoTiA ;pBTA e AnAj .SB nB~dA e ;pBTAe

BTvQRnB
Personal Computer
~h{ oUPB
p.c
= Per cent
knj
P/C = Price Current
nB] S
Pcl.
= Parcel
TvM
P & D = Pick up and Delivery
dU onBM
Pd.
= Paid
k{SiAjoQ
PD
= Port Dues
nkM nA
PE
= Period Entry
jn k
PC

= Post Card

P & I club = Protection and Idemnity Club

RnBvi AoL] B e B{BM

PKD

= Partially Knocked Down

PL

= Partial Loss

kznAw BTv
(M) q] RnBvi

673

BnpBM nB~TiA RBeA

PL (P/L) = Profit and Loss

S no
BA ;qB] ;M e
P/M (PM) = Post Meridiem
opAkM
P/N = Promissory note
kM oM ;Tw
PO
= Postal order
TvQ xnBw
Post Office
SvQ nAjA
POD = Payable (Paid) on Delivery
dU  SiAjoQ MB
PPd. = Prepaid
k{SiAjoQyQ
PPI
= Policy Proof of Interest
AM b A
SBnj An M RnBvi kATM nAm M BU C RBLYA AoM B j jL Swj nj B Tn M pA)
(/k
TvM kwn
PR
= Parcel Receipt
PSD = Pre-Shipment Document
d e pA yQ AnA jBwA
Pt.
= Payment
SiAjoQ
PM (pm) = Premium

PTA

= Preferential Trade Area (Eastern and Southern African States)

(B
oA J] o{ Bnz )d]oU RnB\U

(Tv) jkd  RnBvi

PTL

= Partial Total Loss

PV

= Petite Vitesse (slow goods Train)

PROX = Proximo

kC B

Qq
qn.

= Quotation

Qty

= Quantity

S Rn ;S ;

jAkU

Rr
RCD = Regional Cooperation for Development

A
Ao nB BpBw
rcd
= Received
pA kwn ;k{SBnj
RD
= Refer to Drawer
j{ ]n a kz M
R & D = Research and Development
wU 
dU
ref.
= Reference
nB{A ; ;SzpBM
REGD = Registered
k{SLY
RI
= Reinsurance
BUA M
RO - RO = Roll on / Roll of
(hU onBM) n n
(/jo B\A Sw M C onBM hU ;zi M B~UA BM  Tz )

BAnBAj woMBve nAkMBve joMnB
wj o

674

Ss
SACU = Southern African Customs Union

M] B
oA o jBdUA
SAD Single Administrative Document of EC
BQnA B] keA nAjA jBwA
SDR = Special Drawing Rights
|~h S{AjoM e
SGD = Single Goods Declaration
B keA BnBA
S/HE = Sundays and Holidays Excepted
BLz U Bpn BXTwA M
SITC = Standard International Trade Classification AM RnB\U jnAkBTwA kM
L
S/N = Shipping Note
Tz onBM AoQ
SO
= Sellers Option
k{o JBhTA e ;k{o nBTiA
SOB = Shipped on Board
{o n k{onBM
SOLAS = Safety of Life at Sea
Bnj nj |Bh{A B] A
SRCC = Strike, Riots & Civil Commotions
iAj BM{C xn{ ;JB~TA
SS
= Steamer (Ship)
Tz
Short sight
BU nAkj
SWL = Safe Working
onBM

Tt
T/A

= Trade Acceptance

TC

= Time Charter

TDC = Total Distribution Costs

TDW = Tons Dead Weight
TEU
TIR

nB\U L
Bp Rk AoM SvMnj nB]A
pU Bq 
pU Bq 

= Twenty=foot Equivalent Units

/<SwA TEU BM oMAoM (K oT 31)\e AnAj  U 20 oTB jn nj SwA e A>

= Transport International Routiers
AM AjB]
e
(customs convention on the international Transport of goods under cover
TIR Carnet)

(oUnB y{Q SdU BjB] nj B AM

e M Mo o vA )
(M)  RnBvi
TLO = Total Loss Only
(M)  RnBvi 

TMO = Telegraphic Money Order
AoU Q Ae
TPND = Theft, Pitferage, Nondelivery
(M) B dU k jpjj ;Sow
TQ
= Tale Quale
:{ B M
</jn nBM kTw jAj nj  in such shape as it is AoM U b A>
o BM p
Tr
= Tare
TT
= Telegraphic Transfer
AoU B
TA
T/L (TL) = Total Loss

675

BnpBM nB~TiA RBeA

Uu
UC

= Usual Condition

U/D

= Under Deck

Ao{
{o op

UDEAC = Central African Customs Economic Union

U/C

qo B
oA o jB~TA jBdUA
CAn AM jBdUA
(oTB ;SBQ X)keA onBM w
T{m B nj

= International Union of Railway

ULD = Unit Load Device

ULT (Ult) = Ultimo

UNCTAD = United Nations Conference on Trade and Development

UNDCP = United Nation Drug Control Programme

kdT RnB\U wU uAo

kdT nkh jA oT BoM

UN/EDIFACT = Electronic Data Interchange for Administration,

Commerce and Transport

kdT .
e RnB\U ;nAjA nA AoM RBA oTA jBLU
kdT wU BoM
UNDP = United Nations Development Programme
UN/EDIFACT = data elements
UBA oB BAn
directory
kdT SjA
UNEP = United Nations Environment Programme
kdT Svp d BoM
UNESCO = United Nations Educational, Scientific and Cultural Organization

(v)kdT TMoU ;o BpBw

UNFDAC = United Nations Fund for Drug Abus Control

nkh jA BTwA w oM RnB AoM kdT k

UNIDO = United Nations Industrial Organization Development
UNO = United Nations Organization

kdT T wU BpBw
kdT BpBw

UNTDID = United Nations Trade Data Interchange Directory

kdT nB\U RBA jBL BAn

SvQ B] jBdUA
Ao{
Bnj M knjB ;o M

UPU = Universal Postal Union

UT

= Usual Terms

UW (U/W) = Under Writer

Vv
VAT = Value Added Tax
V/V

= Vorte Ville

jqA xpnA oM RBB

B\C

BAnBAj woMBve nAkMBve joMnB
wj o

676

Ww
WA

= With Average

A MAj M
W/B = Waybill
CAn BnBM ;nBM Rn
WB Warehouse Book
nBLA oTj
WD (w/d) = Warranted
k{U
WG = Weight Guaranteed
k{SB p
Wgt = Weight
p
WIPO = World Intellectual Property Organization
B] SB BpBw
W/M = Weight and (or) Measurement
(Bnj
e)jBMA p
WP = Without Prejudice
no Bp kM
WPA = With Particular Average
(|Bi RnBvi SBnj z) A Q MAj M
WR = War Risk
] o i M
Warehouse Receipt
nBLA L ;nBLA kwn
WRO = War Risk Only
] o i MB
nj M 

WT (Wt) = Weight
p
WTO = World Trade Organization
B] RnB\U BpBw
W/W = Warehouse Warrant
nBLA Ae

:\Q yhM
B BUn BkM jApC ]oU
woMBve xnAq

679

woMBve tnAq B BRn BkM jApC ]oU

1- Diary of activities:
Group consists of Iran Investment Company (Public Joint Stock)-parent
company and subsidiary companies. Iran Investment Company was registered on
March 17, 1992under No. 1072at Tehran Registration Office.The company is listed at
the Tehran Stock Exchange since May 29, 1995.

SB
`hnBU
RB-1-1
/SwA C o BSo{ (A So{) B Bw AoA nAm Bow So{ B{ o
k{ uwFU B Bw So{ Rn M 1370.12.27 gnBU nj AnAkMBve nAm Bow So{
/SwA kwn SLY M AoU T SB BSo{ SLY nAjA nj 1072 nB{ SdU
Aj BMBi nj So{ A qo SwAk{ TomQ AoU tnM nj 1374.3.8 gnBU So{
/k{BM 6 nB{
1/2-Main activities:
The main activities of the company, according to article of association, is
investing, generally in manufacturing and industrial companies and projects especially
in petrochemical industries, as well as establishing and developing such units. Most of
subsidiary companies activities are concentrated in oil and related industries (note 19
to the financial statements).

A BSB
-1-2
pA SvUnBL BwBwA L (B Bw) AoA nAm Bow So{ SB 
B H ,T kU BkeA Bbo BT\ BSo{ nj nAm Bow
/k{BM BkeA A wU B pAkAAn ,jB\A n M  H~i ,{oTQ
S{AjjB bo{M CM TvMA B S BT{n nj HUk o BTo{ SB 
/SwA 19
1/3-Employment status:
Group

Parent company
21/6/2003
21/6/2002
Person
Person
62
53

Permanent employees

21/6/2003
Person
1500

21/6/2002
Person
1600

Temporary employees

1700

1400

71

60

3200

3000

133

133

BAnBAj woMBve nAkMBve joMnB
wj o

680

BT{A S -1-3
:SwA jM op bo{ M Bw  S Aj BnB jAkU wT
A S
o{
1381.3.31
1382.3.1
o
o

1381.3.31
o

1382.3.31
o

62

53

1600

1500

Aj BnB

71

60

1400

1700

S BnB

133

133

3000

3200

2- Basis of preparation:
Financial statements of the group (consolidated) and parent company are
prepared under historical cost basis and in some cases current values are used.

B BRn U BL 2
nj U hnBU k{BU BM BL oM HwBwA A So{ o
U B BRn
/SwA k{ jBTwA q nB] BxpnA pA T
jnA
3- Basis of consolidation:
3-1- Consolidated financial statement incorporate the financial statements of
Iran Investment Company (Public Joint Stock) and its subsidiaries. All intra-group
transactions, balances, income and expenses are eliminated in full on consolidation.

U BL 3
AoA nAm Bow So{ B BRn A \U Be
U B BRn 31
jw o nj BkB RB me pA uQ C U z o BSo{ (B Bw)
/SwA MB RB pA {B TB
dU Bp
3-2- The results of subsidiaries acquired or disposed of during the year ae
included in the consolidated statement of comprehensive income from the effective
date of disposal, as appropriate.

M C oT  hnBU pA C RB [BT /nj  k{~dU o BSo{ jnnj 32

Bp BU C RB [BT ,k{nAm A o BSo{ jnnj j{
T A So{ M oY n
/jjo n
U Bp jw Rn nj ,nAm A
3-3- The acquisitions of stock of parent company by subsidiaries are stated at
cost and are deducted as "share of parent company owned by subsidiaries" in equity
section of the consolidated balance sheet.

681

woMBve tnAq B BRn BkM jApC ]oU

BJBve nj k{BU BM M ,o BSo{ wU A So{ k{~dU Bw 33

nj A So{ Bw) ~ow SdU Bw BLeB 
e kB A M
U BpAoU nj n
/jjo u (o BSo{ SB
3-4- Fiscal year of subsidiaries end on March 21st and are incorporated in the
consolidated statements as of the same date. However, events having considerable
effects on consolidated financial statements are adjusted for the period between the
end of fiscal years of subsidiaries and that of the parent company.

BRn ,Be A BM /kMB UBi Bw o BkwA 29 nj o BSo{ B Bw 34

 Rn nj j] A BM /jo nAo jBTwA jn U nj KUoU B M nm BSo{ B
B BRn S oM Ak oYFU  ,A So{ B BRn gnBU BU jAkn o
JBve M o BSo{ B BRn A nj p RkU o pA C nBYC k{BM T{Aj
U
/j{ To
Significant accounting policies:
4-1- Inventories
Inventories are stated at the lower of cost and net realizable value for each item
or groups of similar items. Provision for diminution of value is made, where cost
exceeds the net realizable value. Inventories are valued on the following methods:

Material & goods

Method

Raw materials

Average / first-in - first-out

Work in process

Average / first-in - first-out

Finished goods

Weighted average

Spare parts

Weighted average

nAkMBve Bn A i4
BjA j] 41
MB{pnA MBz A UU xo xpnA }Bi k{BU BM A M B jA j]
oil A M RBTAMB ,xo xpnA }Bi M SLv k{BU BM q Rn nj /j{
U op Bxn onBM BM Bj] k{BU BM /j{ BwB{ j] xpnA yB
:j{
jBTwAjnxn

jnA A pA njB A .B
jnA A pA njB A .B
p B
p B

k{TiBwB
AjA

kMTvM A jA
SiBw Bo] nj B
k{ TiBw B
k pA RB 

BAnBAj woMBve nAkMBve joMnB
wj o

682

4-2- Investments
Consolidation (group)

Parent company

Investment in subsidiary companies

Consolidation

Cost (less accumulated impairment

Investment in affiliated companies

Equity

Cost (less accumulated impairment

Cost

Cost (less accumulated impairment

A: Evaluation method:
Long-term investments:
losses)
losses)
Other long-term investment

losses)
Current investment:
Marketable investment

Lower of cost or net

Lower of cost or net realizable

realizable value om

value on profolio basis

portfolio basis
Lower of cost or net

Other current investments

realizable

Lower of cost and realizaber value

of each investment

value of each investment

B: revenue recognition
Investment in subsidiary companies

Consolidation

At time of income approval by

general assembly of investee (up to
the date of approval of financial
statements)

Investment in affiliated companies

Equity

At the time income is approved by

general assembly of investee (up to
the date of approval of financial
statements)

Other

long-term

and

current

investments

At the time income is

At time income is approved by

approved

general assembly of investee (up to

by

general

assembly of investee (up

the date of balance sheet)

to the date of balance

sheet)
Invest in affitiated

companies not

subject to consolidation

At the time income is

At the time income approved by

approved

general assembly of investee (up to

by

general

assembly of investee (up

to the date of financial
statements)

the date of financial statements)

683

woMBve tnAq B BRn BkM jApC ]oU

BnAm Bow 42
AS
o{

o
MBpnA d:A

Aj yB oil ov M)k{BU BM

(nAm Bow xpnA nj
Aj yB oil ov M)k{BU BM
(nAm Bow xpnA nj
Aj yB oil ov M)k{BU BM
(nAm Bow xpnA nj

:RkkMnAm Bow
U z
s xpnA
ov M) k{BU BM
nj Aj yB oil
(nAm Bow xpnA

xo
xpnA }Bi k{BU BM A

BnAm Bow \

k{BU BM A
xo
xpnA }Bi
BnAm Bow \

xo
xpnA }Bi k{BU BM A

BnAm Bow UU

k{BU BM A
xo
xpnA }Bi
BnAm Bow UU

\ wU jw K~U Bp nj
omQBow So{ Bw BLeB
(B BRn K~U gnBU BU)
\ wU jw K~U Bp nj
omQBow So{ Bw BLeB
(B BRn K~U gnBU BU)
\ wU jw K~U Bp nj
omQBow So{ Bw BLeB
(BpAoU gnBU BU)

\ wU jw K~U Bp nj
omQBow So{ Bw BLeB
(B BRn gnBU BU)

o
BSo{ nj nAm Bow

U z
TvMA BSo{ nj nAm Bow
RkkM BnAm Bow oBw

:nB]BnAm Bow
BAow BnAm Bow

nB] BnAm Bow oBw

:kCnjSiB{d:J
U z

s xpnA xn
jw K~U Bp nj
\ wU
So{ Bw BLeB
gnBU BU) omQBow
(BpAoU
jw K~U Bp nj
\ wU
So{ Bw BLeB
gnBU BU) omQBow
B BRn

o
BSo{ nj nAm Bow

U z
TvMA BSo{ nj nAm Bow

RkkM BnAm Bow oBw

nB] BnAm Bow

o
BSo{ nj nAm Bow

U pA XTv

BAnBAj woMBve nAkMBve joMnB
wj o

684

4-3- Tangible fixed assets:

4-3-1-Tangible fixed assets are stated at cost. Major repairs and improvements that
considerably increase the capacity or useful life of fixed assets, or result in a significant
development in the quality of output, are capitalized and depreciated during the
remaining useful life of the related assets. Maintenance and minor repairs are charged
to the profit or loss account in the period in which they are incurred.

jz SMBY BAnAj 43
pBvM ZnBh /j{ SLY BJBve nj k{BU BM BL oM jz SMBY BAnAj 431
nj wBwA jLM B SMBY BAnAj k o B So nj e MB yAqA WBM  wBwA RAoU
BAnAj kBBM k o  Jvd ABow ZnBh A M ,jjo BC jpBM S
jB~TA B oU B e n M  q] RAoU nAk q /j{ Tv Mo
 B ,j{ B\A AnAj A k{ MBpnA jo jnAkBTwA pA nB\U keA nBTA jn
/j{ n nj Bp jw JBve M
U nB] Bq A M
4-3-2- Depreciation on tangible fixed assets is charged based on their estimated
useful life and according to the provisions of article 151 of the Direct Tax law,
approved on Feb 17, 2002.

o nj BM ) Mo BAnAj jnCoM k o M ]U BM jz SMBY BAnAj  TwA 432

tBwA oM (1380.11.27 J~
Tv BRBB B 151 jB  RB TwA BC To
:j{ LwBd op Bxn Bfo
Asset

Rates

Depreciation method

Buildings

7%, 8%, 10%

Reducing balance

Installations

10%, 12%, 7% & 15 years

Reducing balance & straight line

Machinery

25%, 7% & 10 years

Reducing balance & straight line

Office equipment

10 years

Straight line

Tools and equipment

4 years

Straight line

Vehicles

25%, 30%, 35%

Reducing balance

 TwAxn

 TwAfo

jzSMBYBAnAj

knj 10 8 ,7

BBTiBw

Tv i q

Bw 15 %7 ,%12 ,%10

RBvwFU

Tv i q

Bw 10 %7 ,%25

RC{B

Tv i

Bw 10

RBM~ YBYA

Tv i

Bw 4

RCnAqMA

%35 %30 ,%25

 Bw

685

woMBve tnAq B BRn BkM jApC ]oU

Depreciation of the assets which are acquired and brought into operation during

the month is calculated and recorded as of the beginning of the month following the
acquisition. In case that the depreciable assets are not used for a while because of
suspension of work or other reasons, the amount of depreciation is computed based on
30% of the rates reflected in the above table.

BA pA  TwA ,jo nAo nAjoMoM jn j{ ~dU B   TMBY BAnAj AoM

jBC pA uQ omQ TwA BAnAj pA o  jnA nj /j{ n BJBve nj LwBdkM
C  TwA Aq ,jo nAo jBTwA jn Uk AoM oj B nB U S M nAjoMoM S]
/SwBM k] nj u  TwA fo knj 30 jB k{jB Rk AoM
4-4- Financial costs
Finance costs are recognized in profit or loss in the period in which they are
incurred, except for those finance costs that are directly attributed to the "qualifying
assets."

B FUZnBh 44
MB H
Tv  ]nBhBXTwA M j{ BwB{ q A M  nj nj B FU ZnBh
/SwA <Ao{ k]A BAnAj> ~dU M JBvTA
4-5- Foreign currencies
Foreign transaction - monetary foreign currencies are translated at the exchange
deposit certificate rate at the balance sheet date and non-monetary items are recorded
under historical cost and converted into Iranian Rials at the exchange deposit
certificate rate at the date of transaction. The difference resulting from settlement or
translations of monetary foreign currencies, are recognized in profit or loss in the
period in which they arise.

pnA ovU4 5
M  Qo A BpAoU gnBU nj qo BM wn fo BM pnA Q A pnA RB
,B B\A gnBU nj pnA joPw A fo BM SwA k{ SLY pnA Kve oM hnBU k{BU BM
 nj q B kCnj A M pnA Q A ovU B vU pA {B BRBU /j{ ovU
/j{ BwB{
4-6- Provision for employees termination benefits
Provision for the termination benefits of the employees of subsidiary companies is
calculated on the basis of one month and for parent companys employees on the basis
of 45 days of latest salary for each year of services.

BAnBAj woMBve nAkMBve joMnB
wj o

686

BnBSki BBQ BAq oil 4 6

45 tBwA oM A So{ B tBwA oM o BSo{ BnB RBki BBQ BAq oil
/j{ n BJBve nj LwBd BC Ski Bw o AoM oTv BAq SMBY  e oiC pn
4-7- Goodwill
Goodwill arising in a business combination is recognized as an asset at the date that
control is acquired (the acquisition date). Goodwill represents the excess of cost of an
acquisition over the fair value of the groups share of the net assets of the acquired
subsidiary. Goodwill is not amortized but is reviewed for impairment at least annually.
The goodwill arising from the acquisition of the associate is included in the carrying
amount of long term investments in the consolidated financial statements.


ow 47
/j{ B\A koi xn tBwA oM ~dU  pA nB\U BkeA KoU nAkMBve
pA o w oM U z o BSo{ nj nAm Bow ~dU k{BU BM jApB
j Tv /j{ BwB{ ow ow A M ~dU Bp nj BC s xpnA
BnAm Bow xpnA jB~TA |Bi Ao{ j M
U B BRn nj ow
/k{BM So{
BSo{ nj RkkM nAm Bow oTj L q] TvMA BSo{ ~dU pA {B ow
/j{ u
U BpAoU nj TvMA
4-8
The consolidated financial statements incorporate the financial statements of the
company and entities controlled by the company (its subsidiaries) made up to March
21st each year. Control is achieved where the company has the power to govern the
financial and operating policies of an investee entity so as to obtain benefits form its
activities.
On acquisition, the assets and liabilities of a subsidiary are measured at their fair
values at the date of acquisition. Any excess of the cost of acquisition over the fair
value of the identifiable net assets acquired is recognized as goodwill.Any deficiency of
the cost of acquisition below the fair value of the identifiable net assets acquired (i.e.
discount on acquisition) is credited to profit and loss in the period of acquisition. The
interest of minority shareholders is stated proportionately from the fair value of the

687

woMBve tnAq B BRn BkM jApC ]oU

assets and liabilities recognized. Subsequently, any losses attributable to the interest of
minority shareholders in excess of minority interest are allocated to the interest of the
parent.
The results of subsidiaries acquired or disposed of during the year are included in
the consolidated income statement from the effective date of acquisition or up to the
effective date of disposal, as appropriate.
Where necessary, adjustments are made to the financial statements of subsidiaries
to bring the accounting policies used into line with those used by the group.
All intra-group transactions, balances, income and expenses are eliminated on
consolidation.

8 4
oT SdU jB~TA BkeA So{ B BRn ko oM nj
U B BRn
oT /kj y{Q An Bw o BkwA 29 BU B nj  SwA (xAo B MBU BkeA) So{
(B BSwBw) Bzi oM vU S Be Rnk AnAj So{  jjo pod Un nj
/j{ T C BSB pA  Bw C k{BM omQBow jB~TA keA UB
nj B~ BxpnA M o jB~TA keA BkM BAnAj ,U B M
BxpnA M SLv ~dU k{BU BM jApB o /j{ o pAkA ~dU gnBU
o /j{ BwB{ ow A M U MB k{~dU }Bi BAnAj B~
k{~dU }Bi BAnAj B~ BxpnA M SLv ~dU k{BU BM jL
w /j{ nBBTvM ~dU nj Bp jw JBve M (~dU ov ) U MB
nBA k{ BwB{ BkM BAnAj B~ BxpnA pA SA 
e KwBU M SA AnAkBw
njB So{ w M k{BM SA w oM jApB  SA w M JBvTA MB Bp o uPw /jjo
/kMB }~hU
gnBU pA Bp jw Rn nj Bw  nj k{ nAm A B k{ ~dU (o) MBU BkeA [BT
/j{ n jn Kve oM ,nAm A oY gnBU BU B ~dU oY
pBwBv AoM MBU BkeA B BRn nj q RkU ,Rno Rn nj
/kC M o Bz i BM BC jBTwA jn nAkMBve Bz i
/jjo me o B BBp Bjw ,BkB ,RB BU ,U B M

BAnBAj woMBve nAkMBve joMnB
wj o

688

1. We have audited the accompanying balance sheet of Ronak Co. (Private Joint
Stock) as of March 20, 2008 and the related statements of Income and cash flows
for the year then ended, together with explanatory notes 1 to 19. These financial
statements are the responsibility of the companys management. Our responsibility
is to express an opinion on these financial statements based on our audits and also
report on any non-compliance with the legal requirements, according to the
Commercial Code of Iran as amended, and the provisions of the companys articles
of association.

Bp jw BRn 1387 BkwA 29 gnBU nj (|Bi Bw)  Bn So{ BpAoU

jp BU dU BS{AjjB BM Ao ,nMq gnBU M T B Bw AoM C k
] Bo]
Sv /SwA To nAo vw A woMBve jn ,k{ U ok RF wU  SwQ
nMq B BRn M SLv o nBA ,
Tv toMBve Sv ok RF BM B BRn
B eA nj no
B RBAqA SBn k jnA xnAq q k{ B\A woMBve tBwA oM
/k{BM So{ BwBwA jB RnB\U
2. We have audited the accompanying consolidated balance sheet of the Group &
Padideh (Private Joint Stock) as of March 20, 2008 and the related statements of
Income and cash flows for the group and the company for the year then ended,
together with explanatory notes 1 to 35 which have been approved by the board of
directors. These financial statements are the responsibility of the companys
management. Our responsibility is to express an opinion on these financial
statements based on our audits and also report on any non-compliance with the
provisions of the Commercial Code of Iran and the companys articles of
association.

BRn 1387 BkwA 29 gnBU nj (|Bi Bw) kkQ So{ o

U BBpAoU
BM Ao ,nMq gnBU M T B Bw AoM So{ o
U k
] Bo] Bp jw
A woMBve jn ,k{ kFU U ok RF wU  SwQ 35 BU 1 dU BS{AjjB
,vw A Sv SwA So{ ok RF BM B BRn Sv /SwA To nAo vw
k jnA xnAq q k{ B\A woMBve tBwA oM ,nMq B BRn M SLv o nBA
/SwA So{ BwBwA jB RnB\U B eA nj no
B RBAqA SBn

689

woMBve tnAq B BRn BkM jApC ]oU

3. We conducted our audits in accordance with auditing standards. Those standards

require that we plan and perform the audit to obtain reasonable assurance about
whether the financial statements are free of material misstatements. An audit
includes examining, on a test basis, evidence supporting the amounts and
disclosures in the financial statements. An audit also includes assessing the
accounting principles used and significant estimates made by management, as well
as evaluating the overall financial statement presentation. We believe that our audit
provides a reasonable basis for our opinion.

nMq BjnAkBTwA /SwA k{ B\A woMBve BjnAkBTwA tBwA oM vw A woMBve

nj SABM odU jL pA  k Ao]A qnBoM Ba An woMBve ,vw A  k JB\A
kA{ M A kwn B{ ] pA woMBve /kC Swj M
BA ,B BRn
A MBpnA B{ ,` woMBve /SwA B BRn nj Znk RBA BL ATzQ
S MBpnA ok RF wU kC M k BjnCoM k{ jBTwA nAkMBve Bn
onBA AoM
BL k{B\A woMBve jnAj jB
TA vw A /SwA B BRn AnA
/k Ao
4. In our opinion, the above mentioned financial statements present fairly, in all
material respects, the financial position of Ronak Co. (Private Joint Stock) as of
March 20, 2004, and the results of its operations and its cash flows, for the year
then ended, in conformity with accounting standards.

nj (|Bi Bw)  Bn So{ B S ,BM nj k{jB B BRn ,vw A o M

pA ,nMq gnBU M T B Bw AoM An C k
] Bo] RB [BT 1387 BkwA 29 gnBU
/kj Bz J d M ,nAkMBve BjnAkBTwA L ,SABM BL] BU
5. In our opinion, except for the effects of the matter referred to in paragraph 4
above, the aforementioned financial statements present fairly, in all material
respects, the financial position of Padideh Company (Private Joint Stock) as of
29th Esfand 1387 (March 21, 2009) and the results of its operations and its cash
flows for the group and the company for the year then ended in conformity with
accounting standards.

B S ,BM nj k{jB B BRn ,4 kM nj Znk jnnBYC BXTwA M vw A o M

k
] Bo] RB [BT 1387 BkwA 29 gnBU nj (|Bi Bw) kkQ So{ o
BjnAkBTwA L ,SABM BL] BU pA ,nMq gnBU M T B Bw AoM An So{ o
/kj Bz J d M ,nAkMBve

BAnBAj woMBve nAkMBve joMnB
wj o

690

6. We have reviewed the accompanying balance sheet of Ronak Co. (Private Joint
Stock) as of September 21, 2008 and the related statement of Income, and cash
flows for the sixth months then ended together with the explanatory notes 1 to 20
as approved by the Board of Directors. These financial statements are the
responsibility of the companys management. Our responsibility is to report on
these financial statements based on our review.

jw BRn 1387 Bno{ 31 gnBU nj (|Bi Bw)  Bn So{ BpAoU

,nMq gnBU M T By{ B nj AoM C k
] Bo] Bp
jn ,k{ U ok RF wU  SwQ SvM BU dU BS{AjjB BM Ao
So{ ok RF BM B BRn Sv /SwA To nAo vw A B]A wnoM
B]A wnoM tBwA oM nMq B BRn nBMnj xnAq nk ,
Tv toMBve Sv
/SwA k{ B\A
7. A review consists principally of inquiries of company personnel and analytical
procedures applied to financial data. It is substantially less in scope than an audit in
accordance with auditing standards, the objective of which is the expression of an
opinion regarding the financial statements taken as a whole. Accordingly, we do not
express such an opinion.

<B BRn B]A wnoM> woMBve jnAkBTwA tBwA oM ,

Tv toMBve B]A wnoM
 SwA A M B]A wnoM Ao]A qnBoM qTv nMq jnAkBTwA SBn /SwA k{ B\A
/kC Swj M jkd BA ,AnjB B BRn nj SABM odU B BLT{A o jL pA
o nBA ,C k  SwA woMBve BjnAkBTwA L kwn pA oUjkd KUAoM ,B]A wnoM
a q
Tv toMBve ,n A pA SwA keA \ A M B BRn nBMnj Aoe
/k nBA Aoe o
8. We have audited the balance sheet of Europaisch Iranische Handelsbank AG Tehran Representative Office as of June 30, 2004,the related statement of Income
and retained earings, and cash flows for the year then ended together with the
attached notes 1 to 15 as approved by the management of the Representative
office. These financial statements are the responsibility of the representative
officesmanagement. Our responsibility is to express an opinion on these financial

691

woMBve tnAq B BRn BkM jApC ]oU

statements based on our audit and also to report on any non-compliance with legal
requirements according to the Commercial Code of Iran as amended, and the
provisions of the companys article of association.

jw BRn 1382 BoU 9 gnBU nj AoU kB oTj BQnA AoA UnB\U BM BpAoU
BU dU BS{AjjB BM Ao ,nMq gnBU M T B Bw AoM C k
] Bo] Bp
/SwA To nAo vw A woMBve jn ,k{ kFU U kB Aok wU  SwQ jqBQ
M SLv o nBA ,
Tv toMBve Sv kB Aok BM B BRn Sv
B RBAqA SBn k jnA xnAq q k{ B\A woMBve tBwA oM nMq B BRn
/k{BM kB oTj S] no

9. Based on our review, we are not aware of any material modifications that should be
made to the accompanying financial statements in order for them to be in
conformity with accounting standards.

AnjB B BRn kj Bz  jn M ,vw A k{B\A B]A wnoM tBwA oM

,kz AnA J d M nAkMBve BjnAkBTwA L ,SABM BL] BU pA ,BM nj k{jB
/SwA jo jnioM
10. In our opinion, except for the effects of such adjustments, if any, as might have
been determined to be necessary, had we been able to examine the evidence
described in paragraph 3 above, the financial statements referred to above,
present fairly in all material respects, the financial position of Padideh Export
Insurance Co. (Private Joint Stock) as of March 20, 2008 and results of its
operations and its cash flows for the year then ended, in conformity with
accounting standards.

nj Znk Sjkd jL Rn nj BTeA  UkU nBYC BXTwA M ,vw A o M

RAnjB M So{ B S ,BM nj k{jB B BRn ,SB Rno 3 kM
Bw AoM An C k
] Bo] RB [BT 1387 BkwA 29 gnBU nj (B Bw) kkQ
J d M ,nAkMBve BjnAkBTwA L ,SABM BL] BU pA ,nMq gnBU M T B
/kj Bz

BAnBAj woMBve nAkMBve joMnB
wj o

692

11. In preparation of consolidated financial statements, goodwill on consolidation has

been been calculated as merely the difference between cost of investments and
groups share of nominal value of investee companies at balance sheet date. This
treatment is in contradiction with accounting standards described in note 7 to the
financial statements,

regarding the recognition and disclosure of goodwill.

Furthermore, the amortization expense for goodwill has not been recorded in the
accounts.

KwB AnA B BzA oM oB nAkMBve BjnAkBTwA

U B BRn U U nj
(7) nB{ S{AjjB nj k{ BzA nAkMBve n i oM ,ow BwB{ |~i nj RBA
Bow wA L pA o w BM BnAm Bow k{BU BM RBU Ho ,
U dU
nj C  TwA q HB ,k{ BwB{ ow A M BpAoU gnBU nj omQBow BSo{
/SwA kjo n BJBve
12. As described in note 5 to the financial statements, goodwill is made up of the
investments in the group of companies the of totaling Rls, 370,784million which is
calculated as the difference between the cost of investment and net worth of the
investee at the date of acquisition. Such goodwill should have been depreciated
over a maximum period of 20 years, which has not been complied with.

pA Be LoU ow ,SwA u dU (5)nB{ S{AjjB nj  n B

k{BU BM RBU M Mo Bn 370,784 L M H] o BSo{ nj nAm Bow
xpnA To o nj BM SvBM  k{BM o BSo{ nj BC s xpnA BnAm Bow
SvM Rk  oX Ake LwBd ~dU Bp nj omQBow BSo{ BkM BAnAj B~
/SwA kz SBn oA A ,jjo Tv Bw
13. In our opinion, except for the effects of the matter referred to in paragraph 3 and
except for the effects of possible adjustments described in paragraph 4 above, the
financial statements referred to above, present fairly, in all material respects, the
financial position of the group and Iran Investment Company (Private Joint Stock)
as of June 21, 2009 and the results of operations and cash flows of the group and
the company, for the year then ended in conformity with accounting standards.

 UkU nBYC BXTwA M ` ,(3) kM nj Znk jn nBYC BXTwA M ,vw A o M

,BM nj k{jB B BRn ,SB Rno ,(4)kM nj Znk Sjkd jL Rn nj BTeA
[BT 1388 BjAjoi 31 gnBU nj o (B Bw) AoA nAm Bow So{ B S
BL] BU pA ,nMq gnBU M T B Bw AoM An o So{ k
] Bo] RB
/kj Bz J d M ,nAkMBve BjnAkBTwA L ,SABM

693

woMBve tnAq B BRn BkM jApC ]oU

14. In order to comply with the accounting standards, Davan Investment Company
(Private Joint Stock) should have prepared and presented consolidated financial
statements as the parent company for the year ended September 22, 2008.
Non-prepartion and non-presentation of such statements would prevent the users
from being able to make judgments and take decisions over the financial position,
results of operations and cash flowsof the parent company and its subsidiaries as a
single entity in an appropriate way.

,A So{ AM ,(B Bw)Aj nAm Bow So{ ,nAkMBve AkT A SBn nj

k /j AnA U
U B BRn 1387 no{ 31 M T B Bw AoM SvBM
RB [BT B S M SLv ATM  k{ kAi B
U B BRn AnA U
KwB dM ,keA \ { M C o BSo{ A So{ k
] xjo
/jo o~U RB
15. Withholding taxes and social security contributions have not been paid in due
times. In addition, withholding taxes have not been deducted from rents paid.

pA ` kz qnA Mol BJBve M B no

k nj U M RBB
/SwA kjo ov U RBB TiAjoQ BnB]AB
16. Except as discussed in paragraph 3 below, we conducted our audits in accordance
with auditing standards. Those standards require that we plan and perform the audit to
obtain reasonable assurance about whether the financial statements are free of
material misstatements. An audit includes examining, on a test basis, evidence
supporting the amounts and disclosures in the financial statements. An audit also
includes assessing the accounting principles used and significant estimates made by
management, as well as evaluating the overall financial statements presentation. We
believe that our audit provides a reasonable basis for our opinion.

woMBve BjnAkBTwA tBwAoM vw A woMBve ,op 3 kM nj Znk Sjkd BXTwA M

Ao]A qnBoM Ba An woMBve ,vw A  k JB\A nMq BjnAkBTwA /SwA k{ B\A
] pA woMBve /kC Swj M
BA ,B BRn nj SABM odU jL pA  k
woMBve /SwA B BRn nj Znk RBA BL ATzQ kA{ M A kwn B{
wU kC M k BjnCoM k{ jBTwA nAkMBve Bn A MBpnA B{ ,`
k{B\A woMBve  jnAj jB
TA vw A /SwA B BRn AnA S MBpnA ok RF
/k Ao onBA AoM
BL

BAnBAj woMBve nAkMBve joMnB
wj o

694

17. Except for the matters discussed in paragraphs 4 to 9 below, we conducted our
audits in accordance with auditing standards. Those standards require the audit to
be planned and performed in such a way to obtain reasonable assurance that the
financial statements are free from material misstatements. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in the
financial statements. An audit also includes assessing the accounting principles
used and significant estimates made by management, as well as overall financial
statements presentation. We believe that our audit provides a reasonable basis for
our opinion.

BjnAkBTwA tBwA oM vw A woMBve ,op 9 4 BkM nj Znk BSjkd BXTwAM

Ba An woMBve ,vw A k JB\A nMq BjnAkBTwA /SwA k{ B\A woMBve
Swj M
BA ,B BRn nj SABM odU B BLT{A jL pA  k Ao]A qnBoM
nj Znk RBA BL ATzQ nAk kA{ M A kwn B{ ] pA woMBve /kC
M Kv o nBA AoM
BL ,Bkwn oBw BM Ao  A M SwA B BRn
/kC Ao B BRn
18. As disclosed in note 12-2 to the financial statements, based on contract signed
between the company and Davan company dated 14/5/2007in respect of sales of
electronic equipments amounting to Rls. 13.2 billion for Telecommunication
company, a bank guarantee of Rls. 1.3 billion has been issued and submitted to the
Telecommunication Company and accordingly notes amounting to Rls. 1.5 billion
have been handed over to the issuing bank as security. Due to the delay in
collection of sales proceeds for delivered equipment, only 40% of the subject of
contract has been executed. If the provisions of the contract are not properly
carried out, the possibility would exist for the beneficiary to redeem to the bank
guarantee.

So{ MB k
jAjnAo tBwA oM ,B BRn Ao (11)S{AjjB M ]U BM
xo BM BLUnA nj 1386 BjAjo 23 fn Aj Bw So{ (B Bw)AoA nAm Bow
o
 ,AoA RAoMBh So{ S] Bn jnB 13.2 jke LM H] oTA Bw
A nj kjo nAm A AoA RAoMBh So{ M njB Bn jnB 1.3 jke L M BM BTB
nAo BTB knjB BM nBTiA nj Bn jnB 1.5 jke L M U BTw |~i
pA knj 40 jke Ho ,dU Bw xo M Mo ] SBnj nj oiFU j M /SwA To
l wU BTB L BTeA ,jAjnAo jB Ao]A k Rn nj  SwA kjo Ao]A nm nAo
/jnAj j]

695

woMBve tnAq B BRn BkM jApC ]oU

19. Up the date of this report, confirmations requested from Tejarat Bank, Paris and
London branches, Saderat Bank, Sepehr Tower branch, Mellat Bank, Hejrat
branch, and Export Development Bank, and also Rls. 655.2 million of trade
accounts and notes receivable, Rls 12,502million of amounts due from subsidiary
and associated companies, Rls 41,476 million of other accounts receivable, Rls.
3,011 million of consignment goods with others, Rls 180,2 million of capital
expenditure prepayments, Rls. 6,589.6 million of amounts due to subsidiary and
associated companies, Rls 26,589.6million of trade accounts and notes payable,
and Rls. 15,228.7 million of other accounts and notes payable have not been
received. Furthermore, according to confirmation received from Ardak Company
(Public Joint Stock), a discrepancy of Rls. 782.4 million exists in relation to the
goods on consignment with that company, which has not yet been clarified and
adjusted.

Any possible

adjustments

resulting

from obtaining

replies

to

above-mentioned confirmation requests and clarification of the discrepancy

mentioned above cannot be determined by us.

L{ RAnjB ,k unBQ K{ RnB\U BBM pA TwAinj BkFU xnAq A gnBU BU

jBwA BJBve kB pA Bn 655.2 jke L ,RAnjB wU Ro\ L{ S ,oPw ZoM
jke L TvMA o BSo{ pA K Bn 12,502.7 jke L ,nB\U TBnj
BA jA j] pA Bn 3011 jke L ,TBnj BJBve oBw pA Bn 41,467
6,589.6 jke L ,ABow BSiAjoQyQ pA Bn 180.2 jke L ,Aoj jq
jBwA BJBve pA Bn 26,255.4 jke L ,TvMA o BSo{ M kM Bn
/SwA kjo A TiAjoQ jBwA BJBve oBw pA Bn 15,228.7 L nB\U TiAjoQ
L  So{ jq BA jA jn nj (B Bw)  AjnC So{ pA TBnj kFU L `
BTeA RkU /SwA kjo n }hz  BU  jnAj j] RoB Bn 782.4 jke
/k{BM }hz B BRn oM nm RoB n omA BkFU gwBQ SBnj pA {B
20. As reflected in note 7 to the financial statements, receivables from subsidiary and
associated companies at the balance sheet date amounts to Rls. 109.7 billion and
Rls. 15.3 billion respectively (1995: Rls. 44.5 billion and Rls 17.6 billion
respectively). These relate to inter-company transactions mainly in relation to
materials delivered to manufacturing companies, prepayments, dividends in various
financial years, proceeds from capital increase and expenses paid on behalf of
above mentioned companies. The terms and conditions of settlement of those
balances have not been determined. Furthermore, we have not been able to satisfy
ourselves as to the proper classification of those balances as current assets.

BAnBAj woMBve nAkMBve joMnB
wj o

696

o BSo{ pA K kB ,SwA Znk B BRn Ao 7 S{AjjB nj  n B

nj)Bn jnB 15.3 jke L Bn jnB 109.7 jke L M KUoUM BpAoU gnBU nj TvMA
BM BLUnA nj (Bn jnB 17.6 jke L Bn jnB 44.5 jke L M KUoUM L B nj BBQ
jw w ,TiAjoQ BJBvdA ,kU BSo{ M dU jA SMBM HUk MB RB
/k{BM omA BSo{ k{SiAjoQ Bq Bow yAqA ] ,Th B RAw
A AoM nB] BAnAj A SdU BC
U ` nm BkB vU a d
/k{BM }hz vw
21. As reflected in note (9) to the financial statements, the balance of long-term
investments at the balance sheet date includes purchase of 15,000 shares of
Padidaran (Private Joint Stock) which is equal to 68% of the total shares of that
company, at the cost of Rls. 5,848million (nominal value being Rls. 2,040million).
The purchase of such shares lacked boards approval. Furthermore, the documents
supporting commercial and technical feasibility with regard to those acquisitions
have not been presented to us.

RkkM BnAm Bow kB ,SwA Znk B BRn Ao 9 S{AjjB nj  n B

knj 68 jB (|Bi Bw) AnAkkQ So{ Bw pA w 15,000 koi B{ BpAoU gnBU nj
(Bn 2,040 L wA xpnA M) Bn 5,848 L k{BU BM M nm So{ Bw
RAkTv ` jM ok RF M~ kB omA So{ Bw koi A cU /k{BM
/SwA To nAo vw A nBTiA nj C jB~TA  RB]U M Mo nAk
22. The activities of the recent years of the companies A, B, C and D, purchased by
Farzaneh Company (subsidiary company) in prior years, have resulted in losses.
According to the financial statements of above-mentioned companies, all those
companies had accumulated losses at the end of year under report. It should also
be noted that a significant protion of working capital needs of such compaues are
financed by I.IC. Therefore, the value of above investments is subject to sales,
cease of operations or entering into profitable projects of above-mentioned
companies.

(o BSo{ pA) Apo So{ wU  D C , B , A BSo{ oiA Bwka BSB

 ,nm BSo{ B BRn L /SwA kjo Bp M o\ ,k{ nAkoi L RAw nj
/k{BM T{BLA Bp AnAj xnAq jn B Bw BBQ nj  BSo{
FU So{ A o pA nm BSo{ pB jn xjo nj Bow A yhM A cU
nCjw Bbo Ao]A B U B xo M   BnAm Bow BL SBpBM Am /jjo
/k{BM omA BSo{

697

woMBve tnAq B BRn BkM jApC ]oU

23. As disclosed in note 8 to the financial statements, receivables from subsidiary and
associated companies of A, B, C and D companies amounting to Rls. 1.5 billion is
transferred from previous years. According to the financial statements of those
companies, they have had accumulated losses at the end of the year under report,
and part of their required working capitals have been financed by the parent
company. The collectability of above amount is not certain. Due to the absence of
necessary documents and records, we are unable to determine the amount of
provision required in this respect.

MBU BSo{ kM pA Bn jnB 15 oM BM ,B BRn Ao 8 S{AjjB M ]U BM

BRn L /SwA TB B
TA L RAw pA HUk  jM A ,B , C , D BSo{ M Mo TvMA
jM T{BLA Bp AnAj xnAq jn B Bw BBQ nj BSo{ A  ,nm BSo{ B
M ]U BM /SwA kjo FU xnAq jn So{ o pA BC pB jn xjo nj Bow pA zhM
U ,p nAk RBA Ak
 j M jL pod  BL SMB ,nm KUAo
/k{BM ov BJBve nj SMBM A pA pB jn oil
24. According to the examinations made, no provision has been made in the books of
accounts for employees termination benefits, depreciation of intangible assets
(equipment of project, as per note 8 to the financial statements) and the difference
between social security payable on contracts and those deducted by the employers.
In order to comply with accounting standards, adequate provisions should be made
in those respects.

SMBY BAnAj  TwA ,BnB Ski BBQ BAq oil SMBM k{B\A Bkwn K] M
joPw BU BBQ kCnj M
T M fo RBU (B BRn 8 dU S{AjjB roQ AA)
,nAkMBve BjnAkBTwA SBn nj /SwA kz To o nj oil ,BBonB wU nv M
/jnAj Rno  jnA SMBM oil JBvTeA
25. Trade accounts and notes receivable as set out in note 5 to the financial statements
includes Rls. 5,340million trade bills receivable. The amount of Rls. 620 million of
the above notes are overdue, the collectability of which is uncertain.

B{ B BRn 5 dU S{AjjB bo{ M nB\U TBnj jBwA BJBve ~ow

Bkwn K] M /k{BM BoTz pA TBnj nB\U jBwA SMBM Bn 5,340 L
M o /k{BM UC Bkwnow M
MB T{m kwnow nm n pA Bn 620 L k{B\A
Bkwnow nj Mol jBwA M  nm n SBpBM SMB pA BA ~e , KUAo
/jM kAi BC

BAnBAj woMBve nAkMBve joMnB
wj o

698

26. In respect of duties vested with the companys board of directors as a result of
decisions taken in the shareholders general meeting dated January 18, 2008
(corresponding to audit report for the year ended September 22, 2008) the
following matters relate to those for which no action has been taken, or actions
taken have not led to final conclusion:
a) Preparing and approving the regulations for purchasing shares, investments and
fixed assets.
b) Handing over or execution of profitable projects and finally determining the
courses of action to be taken regarding loss-making companies.
c) Removing companys commitments regarding sale of electronic equipment to
Telecommunication Company.

BM MAn nj)1387 Bj 27 fn Bw BLeB Bw jB \ RBM~ pA jnA

BC jn nj ok RF wU xnAq A gnBU BU  (1386 Bno{ 31 M T B Bw jo
:k{BM op bo{ M SwA kjo o\ B \T M k{B\A RBAkA B To Rn AkA
/SMBY AnAj nAm Bow Bw koi BC K~U kU A
/jBp BSo{ U U HTB nCjw Bbo Ao]A B nAm A J
/RAoMBh So{ M oTA Bw xo jAjnAo M SLv Aj So{ RAkU n Z
27. Control activities including enforcement of regulations have not been implemented.
Also stocktaking of inventories at the end of year has not been carried out.

nj Bj] AjonBLA ` kzo

Tv q jn BBC oM Tz oT RBB
/SwA To Rn B nj BBQ
28. The provisionsof article 31 of the companysarticles of associationregarding signing of
binding documentsby two members of the board have not been observed.

SBn ok RF BA pA o j wU nCkU jBwA BA oM L BwBwA 31 jB jB

/SwA kjo
29. The provisions of article 27 (issue of provisional share certificates) and
consequently the provisions of article 114 of the Commercial Code of Iran have not
been observed.

114 jB jB \T nj Bw S BA nk oM L RnB\U B eA 27 jB jB

/SwA kz SBn RnB\U B eA
30. Companys fixed tangible assets do not have appropriate and adequate insurance
coverage. Moreover, ownership documents of two motor vehicles have not been
transferred to the company up to date of this report.

SB jBwA xnAq A U gnBU BU A  jM AM y{Q kB jz SMBY BAnAj

/SwA TB B
TA kwn jn So{ B M
Bw BTwj j

699

woMBve tnAq B BRn BkM jApC ]oU

31. The minutes of the board directors meetings have not been presented to us.

/SwA kjo AnA okRF RBv\Un

32. In the absence of information regarding the separation of investments from their
sources of financing (share capital, reserves and technical reserves) the review of
ratios stipulated in the investment bylaws of insurance institutes has not been made
possible

C MB We pA k{B\A BnAm Bow U |~i nj RBA j] k j M

,M RBvw nAm Bow BC nj Znk BSLv wnoM ,( oBil BTikA Bow)
/SwA kjo ov
33. Up to the date of this report, new regulations regarding personnel, employment,
financial and transactions procedures as required by the companys new articles of
association, have not been approved.

BwBwA  UB B ,AkhTwA ,woQ kk] BBC xnAq A U gnBU BU

/SwA kjo K~U kk]
34. About 38% of net income of the company (last year-23%) includes share
transactions. (dividends earned and purchase and sales of shares) as disclosed in
note 5 to the financial statements, about 91% (Years 2007and 2006,78% and 49%
respectively) of the investment portfolio relates to Farzaneh and Ronak companies
and most of the above mentioned share transactions relate to those companies.

Bw jw)Bw RB pA {B So{ }Bi jw pA (knj 23 L B Bw)knj 38 jke

BRn 5 dU S{AjjB nj Znk nAo M A cU /k{BM (Bw xo koi jw
BnAm Bow UoQ pA (knj 49 78 KUoUM 1385 1386 BBw) knj 91 jke B
 RB k Sv k{B\A Bkwn K] M jM  Bn Apo BSo{ M Mo
/SwA BSo{ A Bw SMBM
35. Tax related to the technical know-how purchased by the group (note 12 to the
financial statements) has not been settled. Furthermore, the authorization of the
board, subject of article 6 of Promotion and Protection of Foreign Investments
Law, approved on 25/05/2008has not been issued for the subsidiary company.

BRn 12 dU S{AjjB)o k{ nAkoi  yAj RBB xnAq A U gnBU BU

nAm Bow SBe zU B 6 jB  RF p\ ` kz U U (B
/SwA kz njB o So{ ]nBi nAkBw jn nj 1387.3.4 fn J~ ]nBi
36. Parent companys raw material and finished goods (note 8 to the financial
statements) do not have appropriate and adequate insurance coverage.

SB pA (B BRn 8 dU S{AjjB) A So{ B jA j] AM y{Q

/k{BM nAjnioM p

BAnBAj woMBve nAkMBve joMnB
wj o

700

37. One of the board members had not attended the board meetings during the year
under report.

T{Ak ne So{ RBv] nj okRF BA pA o xnAq jn B nj  nj

/SwA
38. It is hereby brought to the attention of the general meeting of shareholders that the
company has not obtained aurthorization to enter into operational activities.

nAjoMoM AoQ kB So{  kB K]  A M An Bw BLeB \ ]U

/k{BM T SB p\ B
39. Preparation

of

financial

regulations

(including

cost

accounting)

and

implementation of internal control systems are recommended.

/SwA k FU jn iAj oT (MBq B{)B RBB kU

40. Other accounts and notes payable, as set out in note 14 to the financial statements,
includes Rls. 1,989 million due from stockholders. The provisions of article 132 of
the Commercial Code in this respect has not been observed.

L B{ B BRn 14 dU S{AjjB bo{ M TiAjoQ jBwA BJBve oBw ~ow

B eA 132 jB jB |~i A nj /k{BM AnAkBw pA K SMBM Bn 1,989
/SwA kz SBn RnB\U
41. As reflected in article 18 of the companys articles of association, all the companys
binding documents and papers must be signed by the managing director, together
with one of the board members. Our examinations revealed that some contracts
have been signed by only one signatory.

BA pA o Bok BA M TvBM nCkU nAk jBwA BwBwA 18 jBK] M

/k{BM BA BM BjAjnAo pA ioM jB
A pA  Be k{B\A BwnoM /kwoM ok RF
42. Provisions of the article 240 of the Commercial Code of Iran with regard to the
payment of dividends within eight months after the approval of the General
Meeting of Shareholders, as per note 17 to the financial statements, have not been
observed, the reason being that the shareholders did not call on the company in
due time, after the publish of announcement.

~U pA uQ B Sz Rk o Bw jw SiAjoQ oM L RnB\U B eA 240 jB jB

17 dU S{AjjB nj Znk TiAjoQ Bw jw |~i nj ,jw v
U JBM nj \
C oQ Mol AnAkBw ]Ao k oA S A cU /SwA kz SBn B BRn
/k{BM ozT

701

woMBve tnAq B BRn BkM jApC ]oU

43. Provisions of the Commercial Code of Iran with regard to (issue of provisional share
certificates - article 27), (keeping share register-article 40), (determining the scope of
duties and responsibilities of the managing director article 128), (obtaining directors
qualificationshares article- 114), (providinglegal reserve-article 238)and (distributinga
minimumof 10% of net profit as dividendsarticle 95) have not been observed.

U) 128 (Bw oTj nAk) 40 (Bw S BA B Bw AnA nk) 27 jA jB

v
U) 90 (B TikA JBvTeA) 238 (Aok
Y Bw miA) 114 (Bok RAnBTiA jke
/SwA kjo SBn RnB\U B eA (knj j Aq M jw
44. Installments of loans received from Tejarat Bank and Refah Karegaran Bank
amounting to Rls. 32,129million and Rls. 29,705million respectively, are over due
(note 14 to the financial statements). No provision has been made in the accounts
for the delay payment fines. According to the accounting standards, adequate
provision should be made in this respect.

pA TBnj B RvU BvA pA Bn 32,129 L H] k{B\A Bkwn K] M

S{AjjB) (Bn 2,424 L) AonB Bn (Bn 29,705 L) RnB\U BBM
BJBve nj Aoil oiFU o] SMBM jM T{m kwnow (B BRn 14 dU
kAi Rno SMBM A pA oil JBvTeA nAkMBve BjnAkBTwA SBn nj /SwA kz n
/S{Aj
45. The provisions of the article 240 of the Commercial Code and article 74 of the
companys articles of association, regarding the payment of dividends within eight
months after the approval of General Meeting of Shareholders have not been
observed.

M k{v
U jw SiAjoQ |~i nj BwBwA 74 jB RnB\U B eA 240 jB jB
/SwA kz SBn \ ~U pA uQ B 8 Rk o oX Ake Bw BLeB
46. No proper system is established to control the activities of investees (note 9 to the
financial statements), including obtaining the share certificates, recording dividends
receivable and keeping their financial statements.

BRn 9 dU S{AjjB) omQBow BSo{ S oT S] ~hz B

kjo MyQ Mo B BRn Bw jw ,Bw AnA SBnj oQ oM Tz (B
/SwA
47. Companys fixed tangible assets do not have appropriate and adequate insurance
coverage.

/k{BM nAjnioM p AM y{Q pA (

Bw q]M) jz SMBY BAnAj

BAnBAj woMBve nAkMBve joMnB
wj o

702

48. As set out in notes 24 to the financial statements, the notes issued as guarantees in
favor of customers are 500 times more than the share capital of the company. (note
15 to the financial statements).

oMAoM 500 jke Aoj jq B U jBwA kB ,B BRn 24 cU S{AjjB bo{ M

/SwA (B BRn 15 dU S{AjjB)Bow
49. Some of the accounts and notes receivable relate to the balances brought forward
from previous years. The follow-up of those accounts are hereby advised.

U S] p oQ j{ U  SwA UAw TiAjoQ TBnj BJBve pA ioM

/kC M BC U
50. Total losses incurred for the projects 151,162,197,175,188,189,196,200 and 201,
for the year under report amounts to Rls. 9,117million. It is therefore nesessary to
revise the process of making proposals.

,175 ,170 ,162 ,151 BroQ Bp SMBM Bn 9,117 L H] xnAq jn B Bw nj

nj opBM nm KUAo M o /SwA k{ n Bp jw Rn nj 201 200 ,196 ,189 ,188
/jnAj Rno BroQ S jBzQ kAo
51. Up to date of this report, the nature of Rls. 2,250 million paid to Engineers
Investment Company has not been clarified.

AoA Bwk nAm Bow So{ M TiAjoQ Bn 2,250 L xnAq A U gnBU BU

/SwA kz U U
52. Up to the date of this report, in spite of fulfillment of the related duties by the
company, due to the fact that certain shareholders have not called on to collect
their dividends, dividends payable as reflected in note 17 to the financial statements
have remained unsettled.

]Ao k jM ,So{ wU Mo BU B\A o xnAq A U gnBU BU

kjo vU B BRn 17 cU S{AjjB nj Znk TiAjoQ Bw jw ,l AnAkBw
/SwA
53. We hereby bring the attention of the Annual General Meeting of Shareholders to
the fact that, according to the articles of association, income from loans granted
(note 17 to the financial statements) is recognized on accrual basis. Furthermore,
income earned on banks share of joint participation is recognized as prescribed in
note 19 to the financial statements.

kCnj ,BwBwA jB Ao]A nj  kB K]  A M An Bw BLeB \ ]U

` kjo LwBd kU xnM (B BRn 17 dU S{AjjB)B A RvU
To Rn B BRn 19 dU S{AjjB nj Znk KUoU M BM w Bz kCnj LwBd
/SwA

703

woMBve tnAq B BRn BkM jApC ]oU

54. The provisionsof article 90 of the CommercialCode of Iran, as amended, regarding the
distributionof ten percent of annual profit to the shareholders has not been observed.

jw j] Rn nj jw pA knj j v
U jM AqA oM L RnB\U B eA 90 jBjB
/SwA kjo SBn k{ AnA B BRn nj ,v
U MB
55. Quorum limit of article 241 of the Commercial Code has not been observed.

/SwA kjo SBn RnB\U B eA 241 jB nj Znk JB~ ke

56. According to the decision of the Extra-ordinary General Meeting of Shareholders dated
12.10.2009, the companys capital has increased from Rls. 500 million to Rls. 5000
million, but provisional share certificate or shares have not been issued and accordingly
the pervious qualificationshares of the board of directors have not been replaced.

L pA So{ Bow Bw BLeB jBA \ 1388.7.20 fn M~ K] M

A pA Bw AnA B Bw S BA TB yAqA Bn 5,000 L M Bn 500
/SwA kjo U q L
Y Bw AnA \T nj kz njB SMBM
57. Return on investments in Amir, Padideh and Davan companies (note 13 to the
financial statements) have not been determined. Furthermore, the original share
certificates of investments in some companies have not been observed by us.

BRn 13 cU S{AjjB)Aj kkQ ,oA BSo{ nj nAm Bow jB~TA SBpBM
/SwA kjo e BnAm Bow A pA ioM Bw AnA ` ,jL }hz (B
58. The provisions of article 20 of the companys articles of association with regard to
holding Extraordinary General Meeting of Shareholders, in the second six months
of the year under report to approve the budget for the year 2008 has not been
observed. Meanwhile, the budget for the year 2005 has not been approved by the
companys Annual General Meeting of Shareholders.

xnAq jn Bw j B 6 nj jBA \ zU |~i nj BwBwA 20 jB jB

1382 Bw ]jM HB /SwA kjo SBn 1387 Bw AoM So{ zi ]jM K~U AoM
/SwA kwo So{ jB \ K~U M q
59. We have not been provided with the evidence supporting the approval for the
payments to the board of directors as salaries, benefits and incentives, as required
by article 36 of the companys articles of association.

jn Bw  So{ ok RF BA M TiAjoQ BL K~U U |~i nj UAkTv

kz AnA vw A M BwBwA 36 jB SBn nj k AnB ,noM ,BAq ,
e SMBM xnAq
/SwA

BAnBAj woMBve nAkMBve joMnB
wj o

704

60. In spite of the registration of the company in Chabahar Free Zone, all the activities
of the company, during the year under report were carried out in a rented
workshop out of the Free Zone. The situation regarding the registration of the
workshop in the Free Zone has not been clarified. The possible effects of the above
matter on the financial statements, especially with respect to the tax exemption, is
subject to the examination and final review of the tax authorities.

nj xnAq jn B Bw BSB  ,nBMBa T ,nB\U jApC

nj So{ SLY o
n M nm
nj BinB uwFU S To Rn
pA ZnBi nB\TwA BnB
xnAq jn B BRn oM   pA {B RAoYA U /SwA kjo U U 
/jM kAi Mol RBB
kwn M  ,UBB We pA sM
61. Transactions detailed in note 19 to the financial statements have been notified to us
by the companys board of directors as the only transactions falling under the
provisions of article 129 of the Commercial Code of Iran. Provisions of the above
article regarding the approval of those transactions by the board of directors and
not taking part of the interested board members in voting have not been observed.

129 jB z RB  A M ,B BRn dU 19 S{AjjB nj Znk RB

A A M So{ ok RF wU k{ B\A xnAq jn B Bw   RnB\U B eA
p\ Kv oM L  jB jB nm RB jn nj /SwA To nAo wnoM jn ,kwn vw
/SwA kz SBn oEn nj l ok So{ k SBn ok RF pA
62. Transactions disclosed in note 29 to the financial statements have been notified to
us by the companys board of directors as the only transactions falling under the
provisions of the above article. Provisions of the above article regarding the
approval of those transactions and not taking part of the interested board members
in voting have not been observed.Furthermore, such transactions have been made
mainly within the framework of relationships between the companies of the group.

129 jB z RB  A M ,B BRn dU 29 S{AjjB nj Znk RB

A A M So{ ok RF wU k{ B\A xnAq jnB nj   RnB\U B eA
p\Kv oM L  jB jB ,nm RB jn nj /SwA To nAo wnoM jn ,kwn vw
nj HUk nMq RB HB /SwA k{ SBn oEn nj l ok So{ k ok RF pA
/SwA TomQ Rn o BSo{ MB MAn JanBa
63. As reflected in note 28 to the financial statements, no transactions have taken
place falling under the provisions of article 129 of the Commercial Code of Iran.
However the change in the balance of the account of Golshahr Company, as
compared to the last year, (Note 9 to the financial statements) indicates that such
transctions have taken place, but not disclosed.

129 jB z RB xnAq jn Bw nj B BRn 28 dU S{AjjB bo{ M

L Bw M SLv oz So{ JBve kB RAoU  Be nj T{Ak j] RnB\U B eA
/SwA kjo xnAq  k{BM nmRBj] pA Be(BBRn 9dU S{AjjB)

705

woMBve tnAq B BRn BkM jApC ]oU

64. As reflected in note 27 to the financial statements, no transactions falling under

the provisions of article 129 of the Commercial Code of Iran have taken place.

BM RB kB So{ ,xnAq jn B Bw nj B BRn 27 dU S{AjjB bo{ M

/SwA jM TvMA |Bh{A
65. Social insurance contributions have not been deducted from salaries paid and also
withholding taxes have not been deducted from rents paid. In addition, withholding
taxes deducted, have not been paid in due time.

U RBB TiAjoQ BnB]AB pA U M e BnB M TiAjoQ jqTwj pA

qnA Mol BJBve M B no
k nj nv U RBB ` kjo ov
/SwA kz
66. We have read the report of the Board of Directors to the Annual General Meeting
of Shareholders regarding the companys activities and general affairs. Based on
our examinations of the companys records, we have not come across any material
point to believe that the financial information contained in the report is not in
conformity with the documents presented by the Board of Directors.

\ M k
U n M  So{  SB nBMnj ok RF xnAq
BM /SwA To nAo vw A wnoM jn kjo U Bw BLeB Bw jB
RoB pA  Be  TABM jnA M vw A o ,k{B\A Bkwn M ]U
K] ,k{BM ok RF KB] pA k{AnA nAk jBwA BM nm xnAq nj Znk RBA
/SwA kz
67. The Board of Directors report relating to the activities and general affairs of the
company, subject of article 232 of the Commercial Code of Iran, has not been
presented.

/SwA kjo AnA RnB\U B eA 232 jB  xnAq

68. We have reviewed the report on comparison between budgeted and actual figures
for the year ended March 20, 2008.(Page 30 of the financial statements). We have
not come across any material point to believe that the information set out in the
note reffered to is not in conformity with the documents presented by the Board of
Directors.

30 d) J~ ]jM BM 1386.12.29 gnBU M T B Bw RB L U xnAq

 TABM jnA M vw A o ,|~i A nj /SwA To nAo wnoM jn (B BRn
KB] pA k{ AnA nAk jBwA ,oUBj BM nm dU S{AjjB nj Znk RBA RoB pA  Be
/SwA kjo K] ,k{BM ok RF

BAnBAj woMBve nAkMBve joMnB
wj o

706

69. Internal control systems, includingnecessary regulationshave not been implementedand

enforced. In addition, the year end stocktakinghas not been carried out.

nj Bj] AjonBLA ` kz o
Tv q jn BBC oM Tz oT RBB
/SwA To Rn B nj BBQ
70. The companys taxation status is disclosed in note 16 to the financial statements. The
company has paid all taxes up to and includingthe year 2007.Tax provisionfor the group
for the year ended March 20, 2008 has been made on the basis of declared profit, the
adequacy of which is subject to the review by the tax authorities.

A bo{ M /SwA k{ BM B BRn 16 dU S{AjjB nj So{ UBB S

AoM k{ ~ e 1386 Bw BBQ BU jo AoM A So{ UBB BkM S{AjjB
SB pA BA ~e /SwA kjo Jvd oil pAoMA RBB jB o 1387 Bw jo
/jM kAi UBB RBB
o nk M  , oil
71. As set out in notes 18 and 20 to the financial statements, provisions amounting to Rls.
69,038 millionand Rls. 44,877 millionhave been made in the accounts respectively for
the income tax of the group and social security contributions on contracts. With due
consideration to the companys taxation records and because of certain disallowable
expensesof the group and also since necessary examinationshave not been carried out by
the authoritiesin charge, additionalprovisionsare deemed necessary in thoserespects, the
amountsof which are subject to final review by the authorities.

L RAw 1386 Bw jo RBB SMBM pA ,dU 18 20 nB{ BS{AjjB bo{ M

69,038 BL KUoU M nBBQ BjAjnAo SMBM TiAjoQ BM e ` o BSo{
j] UBB MAw M ]U BM /SwA k{ n BJBve nj M RBB oil Bn 44,877
wU p Bkwn B\A k q o BSo{ L MB o Bq pA ioM j]
M  SMBM A pA  kM U  jnAj j] BJBve nj oil ov ,b~l RBB

/jM kAi UBB RBB

kwn
72. As disclosedin note 19-4to the financialstatements,tax provisionfor the parent company
for the years ending September22, 2006and 2007have been made in the accountson the
basis of declared profit. Accordingto the tax assessmentsand also the decision of the tax
appeal committee, the income tax assessed amounted to Rls. 58.3 Billion.The company
has protested those assessments.In addition, tax provisionamountingto Rls. 46.2 billion
for the nine monthending June 21, 2009has been made on the basis of the declared profit
and taking tax exemptions of the subsidiary companies into account. Determining the
exact tax liabilitiesfor those years are subject to the final review by the tax authorities.

1386 no{ 31 M T B RAw jo S] ,dU 194 nB{ S{AjjB bo{ M

,kjo SiAjoQ LwBd RBB Bn jnB 52.7 L pAoMA jw tBwA oM ,A So{ 1387
So{ M RBB Bn jnB 58.3 L ,njB TiA e RF En }hzU BoM tBwA oM
31 M T B B nj jo S] HB ,SwA j AoTA njB En M So{  A
L UBB BSB To o nj BM pAoMA jw tBwA oM ,xnAq jn B Bw 1388 BjAjoi

707

woMBve tnAq B BRn BkM jApC ]oU

/SwA k{ n BJBve nj oil B SiAjoQ Bn jnB 46.2 L ,omQBow BSo{ A

q RBB  Aq |~i nj B RAkTv nAk Ak
 j M q  KUAo M ]U BM
 kM U ,AnAj jB~TA nA RnAp w pA xomQ MB UBB BSiAjoQyQ L
/jM kAi b~l RBB
B o A M  nm RAw UBB
73. Tax provision for the year under report has been made on the basis of the companys
declared profit. Adequacy of the provisionis subjectto the examinationof tax authorities.

pA BA ~e /SwA k{ Jvd pAoMA RBB jB xnAq jn B nj RBB oil

/k{BM |~i A nj UBB RBB
o nk M  nm oil SB
74. Major issues, regarding the taxation status of the company are set out below (notes
4 and 5 to the financial statements)

Ao 5 4 BS{AjjB ) So{ UBB S BM MAn nj SA qBe KB A

/k{BM op bo{ M (B BRn
75. Provisionfor taxationfor the year ending March 20, 2007amountingto Rls. 4.5 billionis
calculated after taking into account exemptionsin respect of Rls. 6 billion accounted for
completion and development reserve, subject of the Article 138 of the Direct Taxation
Act. Tax assessed for that year amountedto Rls. 13.4 billion. The company protested the
assessment. Subsequently,the tax determined by the appeal committeeamounted to Rls.
13.2 billion, which was again protestedby the company. The case has been referred to the
revision committee, the vote of which has not yet been issued.

L  pA uQ pAoMA jw tBwA oM So{ 1386 BkwA 29 M T B Bw jo RBB

4.5 L M
Tv BRBB B 138 jB  U wU TikA Bn jnB 6 jke
UBB RBB
w pA njB }hzU oM tBwA oM /SwA kjo SiAjoQ LwBd Bn jnB
A So{ AoTA jn kjo LB RBB Bn jnB 13.4 L nm B Bw jo S]
Bn jnB 13.2 L M nm B Bw jo RBB ,TiA e RF En K] M HLBT k{
o kk\U TiA e RF En  BU j AoTA nMq En M Gjk\ So{  kjo U
/SwA kz njB
76. Income tax for the year ending September 22, 2007,has been calculated and paid
by Rls. 15.4 billion , on the basis of declared profit and after deducting Rls. 12
billion exemption for completion and development reserve. The tax assessed for
that year amounts to Rls. 2.3 billion (as per assessment dated 20.12.2008).No
provision has been made for the extra tax assessed.

12 L  pA uQ pAoMA jw tBwA oM 1386 Bno{ 31 M T B Bw jo RBB

oM L /SwA kjo SiAjoQ LwBd Bn jnB 15.4 L M U wU TikA Bn jnB
Bn jnB 22.3 jke L nm B Bw jo RBB ,(1387.9.29 gnBU M) njB }hzU
/SwA kz n BJBve nj Aoil SMBM A pA ,kjo LB }hzU

BAnBAj woMBve nAkMBve joMnB
wj o

708

77. Tax provision for the year under report in amount of Rls. 22.9 billion is calculated
on the basis of declared profit. With due consolidation to the regulations governing
disallowable expenses and considering the companys previous tax records,
additional tax provision is deemed necessary in this respect, the amount of which is
subject to the final review by the tax authorities.

LwBd (pAoMA jw tBwA oM) Bn jnB 22.9 L M xnAq jn B Bw jo RBB

Be RBMo\U UBB Bd pA L MB Bq BC jB M ]U BM  SwA kjo SiAjoQ
oil ov  L ,L RAw nj UBB RBB
wU So{ jo RBB }hzU d pA
ov  L U ,nMq KUAo M ]U BM /k{BM }hz ,BJBve nj SMBM A pA UBB
B o A kwn M  ,nm B nj RAw jo AoM So{ UBB oil
/k{BM UBB RBB

78. No provisions have been made in the accounts for the employees termination
benefits, depreciation of fixed assets (projects equipment-note 8 to the financial
statements) and the difference between social security contributions on contracts
and deposits withheld by the employers. According to the accounting standards,
making provisions for the above items are necessary.

SMBY BAnAj  TwA ,BnB Ski BBQ BAq oil SMBM k{B\A Bkwn K] M
joPw BU BBQ kCnj M
T M fo RBU (B BRn 8 dU S{AjjB roQ AA)
,nAkMBve BjnAkBTwA SBn nj /SwA kz To o nj oil ,BBonB wU nv M
/jnAj Rn  jnA SMBM oil JBvTeA
79. Major issues regarding fixed assets, as per note 7 to the financial statements are as
follows:

7 dU S{AjjB bo{ M jz SMBY BAnAj ~ow |~i nj o l MB RB A

:SwA op nAo M B BRn
80. Because of the matters discussed above and in the absence of the response to the
confirmations requested, we are not able to determine the effects of possible
adjustment on the financial statements.

jnA B ~ e pA {B RAoYA U ,TwAinj kFU gwBQ JB nj  KUAo M o

/SwA kz omQBA xnAq jn B BRn oM eo
81. As reflected in note 18 to the financial statements guaranteed obligations are about
9.8 times of the capital of the company.

oMAoM 9.8 jke nj So{ U RAkU L B BRn 18 dU S{AjjB bo{ M

/k{BM C Bow

709

woMBve tnAq B BRn BkM jApC ]oU

82. The companys accounts have not been examined by the related authoritiesin relation to
social security contributionsand withholdingtaxes payable,since the start of the company.
Furthermore, based on the assessment issued for the year ended March 20, 2007, the
amount of Rls. 572.8 million withholding taxes has been claimed, against which the
company has made a protest. No provisionhas been made in the accounts in this respect.

w pA U BRBB TiAjoQ BM e BM BLUnA nj uwFU gnBU pA So{ BJBve

Bw jo S] njB }hzU oM jBTwA M HB /SwA To nAo kwn jnMo RBB

 kjo LB U BRBB q Bn 572.8 jke L 1386 BkwA 29 M T B

/SwA j n BJBve nj Aoil SMBM A pA Am ,j AoTA nMq L M SLv So{
83. Provisions of Article 31 of the Commercial Code of Iran have not been observed in
some instances.

/SwA kz SBn HM RnB\U B 311 jB jB

84. The factory project has been provisionally handed over on December 16, 2008 and
the deadline for removing the defects has been 42 days. Ignoring this and against
accounting standards, general and administrative expenses, like the procedure
followed during the pre-operating period, have been capitalized (note 9-3 to the
financial statements). Accordingly some of those expenses are not subject to
capitalization of assets and should be charged to the profit or loss of the year. In
the absence of sufficient information, we are unable to determine the effects of
necessary adjustments on the financial statements, in this respect.

jM pn 42 C }
n S k{ S dU 1386.9.25 gnBU nj BinB SiBw roQ
k{BU BM A M nAjA Bq ,VAkeA Anj MBz  A o /SwA
BjnAkBTwA MB  d ,(dU 9-3 nB{ S{AjjB) SwA kjo Jvd BAnAj
no Bp jw Rn nj C tBA nm Bq pA zhM SzoM Am jL nAkMBve
/SwA kz omPBA p kU U ,|~i A nj pB jn RBA Ak
 j M k{BM
85. In contradiction to the accounting standards, all general, administrative and financial
expenses have been charged to the cost of services rendered. In addition, prepayments in
foreign currencies (non-monetaryitems) have been translated into Rialsat the end of the
year. Accordingto the accountingstandards, part of the above expensesshouldhave been
charged to the profit and loss for the year and prepayments in foreign currencies should
not have been translated into Rials at the rates ruling at the balance sheet date.

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BBQ nj (Qo A) pnA BSiAjoQyQ JBve kB ` kjo n k{ AnA RBki
SBn nj /SwA nAkMBve BjnAkBTwA oB d A  k{ ovU xnAq jn B Bw
,B Ak] n M ,Bp jw Rn nj , Bq pA LwB L tBA ,nm BjnAkBTwA
/S{Aj Rno Bw BBQ nj pnA BSiAjoQyQ ovU k

BAnBAj woMBve nAkMBve joMnB
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710

86. Other accounts payable as set out, in note 12 to the financial statements includes
Rls. 28,339 million provisions made for the difference between the social security
contribution calculated on income earned and the contributions deducted by the
employers. Determining the exact liability in this respect is subject to the
examinations by the authorities of the social security organization.

L B{ B BRn 12 dU S{AjjB bo{ M TiAjoQ BJBve oBw ~ow

e M SLv BroQ k{ BwB{ kCnj M
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/SwA k{ n BJBve nj LwBd jnCoM n M  k{BM BBonB wU nv M
/jM kAi BT]A FU BpBw
wU p kwn B\A M  nm oil S  pA BA ~e

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/o 28.3495 = Ounce :uA
/o 31.1 = Fine Ounce B Troy Ounce : uA
/o
27.2155 = kQ 60 = Bushel :(Bw k ) {M
/kQ 48 AjBB
BoA ,kQ 50 BAoTwA vA = Bushel ] {M
/kQ 40 BAoTwA ,kQ 34 AjBB ,kQ 32 BoA = Bushel(owj ]) {M
/o
25.4012 = kQ 65 = Bushel (Rnl) {M
/kQ 60 BAoTwA ,kQ 56 BoA = Bushel (A{i Rnl) {M
/o 453.59237 = Pound kQ
/o
1016.0469 = kQ 2240 = Long Ton nqM U
/o
907.1847 = kQ 2000 = Short Ton a U
/o
1000 = kQ 2204.62 = Metric Ton oT U
/nBT 0.4044686 = Acre Ko]
/kQ 337 BTv
BQ ,kQ 400 QAr ,kQ 500 BoA = Bale (LQ) k
/o
50.8 vA ,o
100 oT Quintal T

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AM AoeBBpBw B\A BJ
Accountants International
WWW.aia.org.uk

Accountants Joint Disciplinary Scheme

WWW.castigator.org.uk

Accounting Standards Board

WWW.asb.org.uk

Association for Accountancy and Business Affairs

visar.csustan.edu/aaba/home.htm

Association of Accounting Technicians

WWW.aat.co.uk

Association of Chartered Certified Accountants

WWW.acca.co.uk

Association of International Accountants

WWW.a-i-a.org.uk

Auditnet
WWW.auditnet.org

Auditing exhibitions
WWW.accountingandfinance365.com

Auditing Commission
WWW.audit-commission.gov.uk

British Accounting Association

WWW.shef.ac.uk/ baa

Chartered Accountant Student Society for London

WWW.cassl.com

Chartered Institute of Management Accountans

WWW.cima.org.uk

Chartered Institute of Public Finance & Accounting

WWW.cipfa.org.uk

European Accounting Association

WWW.bham.ac.uk/EAA

European Federation of Accountants and Audiors

WWW.efaa.com

nAkMBve nB~TiA RBeA

European Spreadsheet Risks Interest Group

WWW.gre.ac.uk/ cd02/EUSPRIG

Financial Accounting Standards Board

WWW.fasb.org

The financial Reporting Review Panel

WWW.frrp.org.uk

The Information Systems Audit and Control Association & Foundation

WWW.isaca.org

International Accounting Standards Committee

WWW.iasc.org.uk

Institute of Business Advisors

WWW.iba.org.uk

Institute of Chartered Accountants in England and Wales

WWW.icaew.co.uk

Institute of Chartered Accountants in Ireland

WWW.icai.ie

Institute of Chartered Accountants in Scotland

WWW.icas.org.uk

Institute of Internal Auditors

WWW.iia.org.uk

International Accounting Standards Committee

WWW.iasc.org.uk

International Association of Professional Advisors

WWW.iapa-online.com

International Federation of Accountants

WWW.ifac.org

IT Audit Forum
WWW.itaudit.org

London Society for Chartered Accountants

WWW.lsca.co.uk

National Audit Office

WWW.nao.gov.uk

National Extension College

WWW.nec.ac.uk/courses

714

miD MB Swo
138 111 oz woMBve BpBw 2 1 k] nAkMBve RBe A o 1
138 oz Bw JBMnA tBL woMBve BpBw RAnBzTA woMBve RBe A o 2

U k oTj ]oU ,nAkMBve o 3

BBwnBQ oTj ]oU nCjo wnB M vA nAkMBve B] o 4
Aj vd woMBve nAkMBve joMnB RBe A o 5
BT]A FU ysQ B vw BMpj BT]A FU BrA 6
oA w nB Bnkd nAkMBve o 7
BBwnBQ oTj BhB] oTj B RBe A o 8
qo ve wnB M vA AM B nAkBM ,Q RBe A U o 9
Sxi vd oTj tnk keA oTj BMpj nAkMBve RBe A o 10
Oxford Dictionary of Accounting w NBa

11

Oxford Dictionary of Business w NBa

12

kBA jv U kdkw o ~~hU o 13

ve ///AkwA kw nCjo B nAkMBve o 14
Ao{ Bn xn ZoA oTj xn nAkMBve o 15
AnC vd nB\U o o 16
oMB] Bo jApBd tBL njB AovQ k\ Sok B] wj o 17
2004 NBa A RAnBzTA BnA kj Auditors Dictionary 18
19. English Finance Management Accounting Dictionary of financial and business terms
http://WWW.mininova.org/tor/1733778
20. Dictionary of Accounting Terms, 4th edition, by Joel G.Siegel, Ph.D., CPA, and Jae

K.Shim, Ph.D., published by Barrons Educational Series, Inc

http://WWW.answers.com/topic/accounting-dictionary
21. Essential Accounting Dictionary
By: Kate Mooney

nAkMBve nB~TiA RBeA

22. Glossary and Transcriptions of Experts
23. Accounting for Derivative Instruments and Hedging Activities
http://WWW.trinity.edu/rjensen/133glosf.htm
24. Auditing Glossary of Terms
http://accounting.smartpros.com/x29469.xml
25. Glossary: International Accounting Terms
http://accounting.smartpros.com/x23119.xml
26. Glossary of auditing terms
http://WWW.abrema.net/abrema/in_dex.htm1
27. Accounting terms by investorWords.com
http://WWW.investorwords.com/cgi-bin/bysubject.cgi?1
28. Kohlers Dictionary for Accountants
29. Oxford Dictionary of Accounts

716

served as a consultant to prominent international organizations and businesses. He

previously was also a member of supreme court of Iranian Association of Certified
public Accountants (IACPA). Amani has consulted on international projects under the
auspices of the World Bank (Doing Business in Iran). His primary areas of interest are
international auditing banking and finance. Amani has had nuberous articles published
in professoional journals and conference proceedings, including Accounting, Fraud
and Fronsic, He is a member of the American Accounting Association, European
Accounting Association, The New York Society of CPAs, and the Institute of
Management Accountants, and other international professional organizations.

About the Authors

Gh ol am hos s ei n D avan i , Managing parter of Dayarayan Auditing & Financial
Services Firm Member of NYSSCPA, IACPA, CFE, IICA, IIA, IMA, CAAA, EAAI,
has Thirthy-five years experience in the public cccunting profession, as auditor as
technical director/partner for several national and local firm, and as a consulting and
testifying financial reporting and auditing expert on over eight hundred litigation
matters to date. His current practice is devoted to providing technical consultations
and Tax advisory corporations regarding ISA and financial reporting matters, Iran and
International

auditing standards,

matters

involving financial analysis, forensic

accounting investigations, and corporate governance matters. He regulary serves as

accounting, auditing, financial reporting, and financial analysis expert in litigation
matters, including assignments for both the private sector lifigants and various
governmental agencies.
Davani is a widely published authority on accounting and auditing. His current
publications include Tax Accounting, now in its 31th edition. He has also appeared on
over a dozen national article and radio and television programs discussing the crises in
corporate financial reporting and corporate governance, has preesented more than 30
seminar to professional and corporate groups in several educational, and has had
scores of articles published in legal, accounting, Fraud, aniti-ooney laundry in
professional journals. He previously was member of high council of Iranian
Association of Certified Public Accountanta (IACPA) and member of Tax Committee
of the IACPAs and has served on other professional panels at state and national
levels. He is a member New York CPA Society, and American Accounting Association.

Ali Am an i , Managing director of Dayarayan Auditing & FInancial Services Firm,

Member of NYSSCPA,IACPA, CFE, IICA, IIA, IMA, CAAA, EAA, has thirty yerars
experience in the public accunting profession, as auditor, at technical director/partner
for several national and local firms, and as a consulting and testifying financial
reporting and auditing expert on over thousand litigation matters to date and has

Dayarayan Unabridged Applied Dictionary of

ACCOUNTING & AUDITING

English - Persian
Persian - English

Dayarayan Auditing & Financial Services Firm

Ali Amani - Gholamhossein Davani