21 entries
Accrual Basis of Accountingप्रोदभावी लेखा आधारUnder the accrual basis, income is recorded when earned and expenses when incurred, regardless of when cash is received or paid.Profitability & Financial AnalysisBalance SheetवासलातA balance sheet is a statement of an entity's assets, liabilities and equity at a specific date.Profitability & Financial AnalysisBreak-even PointBEPसमच्छेद बिन्दुThe break-even point is the level of sales at which total revenue equals total cost, so there is neither profit nor loss.Profitability & Financial AnalysisCAMELS RatingCAMELSक्यामेल्स मूल्याङ्कनCAMELS is a supervisory rating system that assesses a bank on Capital adequacy, Asset quality, Management, Earnings, Liquidity and Sensitivity to market risk.Profitability & Financial AnalysisCash Flow Statementनगद प्रवाह विवरणA cash flow statement shows the cash received and paid by an entity during a period, classified into operating, investing and financing activities.Profitability & Financial AnalysisContribution Marginयोगदान मार्जिनContribution margin is sales revenue minus variable costs, the amount available to cover fixed costs and earn profit.Profitability & Financial AnalysisCost-Volume-Profit AnalysisCVPलागत-परिमाण-नाफा विश्लेषणCost-volume-profit analysis studies how changes in costs, selling price and volume affect a firm's profit.Profitability & Financial AnalysisDouble Entry Systemदोहोरो लेखा प्रणालीThe double entry system records every transaction in at least two accounts, with equal debit and credit amounts.Profitability & Financial AnalysisDuPont Analysisडुपोन्ट विश्लेषणDuPont analysis breaks return on equity into profit margin, asset turnover and financial leverage to show what drives it.Profitability & Financial AnalysisFinancial Ratiosवित्तीय अनुपातहरूFinancial ratios express one figure from the financial statements in relation to another so that performance, liquidity, solvency and value can be compared across periods and institutions.Profitability & Financial AnalysisJournal Voucherजर्नल भौचरA journal voucher is the source document that records a transaction's debit and credit entries, with supporting details and authorisation, before it is posted to the ledger.Profitability & Financial AnalysisLedgerखाता बहीA ledger is the book of accounts in which entries from the journal are posted and grouped account by account to show each account's balance.Profitability & Financial AnalysisMargin of SafetyMOSसुरक्षा सीमाMargin of safety is the amount by which actual or budgeted sales exceed break-even sales.Profitability & Financial AnalysisNepal Financial Reporting StandardsNFRSनेपाल वित्तीय प्रतिवेदन मानNFRS are Nepal's accounting standards, based on International Financial Reporting Standards (IFRS), that govern how entities prepare and present financial statements.Profitability & Financial AnalysisNet Interest IncomeNIIखुद ब्याज आम्दानीNet interest income is the difference between the interest a bank earns on its assets and the interest it pays on its liabilities.Profitability & Financial AnalysisNon-interest Incomeगैरब्याज आम्दानीNon-interest income is a bank's income from sources other than interest, such as fees, commissions, foreign exchange gains and service charges.Profitability & Financial AnalysisOperating Leverageसञ्चालन लिभरेजOperating leverage measures how sensitive operating profit is to a change in sales, arising from the presence of fixed operating costs.Profitability & Financial AnalysisProfit and Loss Accountनाफा-नोक्सान हिसाबThe profit and loss account summarises an entity's income and expenses over a period to show its net profit or loss.Profitability & Financial AnalysisRetained Earningsसञ्चित नाफाRetained earnings are the cumulative net profits a company has kept in the business after paying dividends and making appropriations.Profitability & Financial AnalysisTrial Balanceपरीक्षण सन्तुलनA trial balance is a list of all ledger account balances on a date, arranged in debit and credit columns, to check that total debits equal total credits.Profitability & Financial AnalysisWorking Capitalचालु पुँजीWorking capital is the difference between current assets and current liabilities, representing funds available for day-to-day operations.Profitability & Financial Analysis