{"en":"Financial accounting is a crucial part of understanding a business's financial health.","translation":"आर्थिक लेखांकन हे व्यवसायाच्या आर्थिक आरोग्याची माहिती घेण्यासाठी एक महत्त्वाचे घटक आहे.","target_lang":"mr","domain":"general","complexity":"moderate"}
{"en":"The balance sheet provides a snapshot of a company's assets, liabilities, and equity at a specific point in time.","translation":"ताळेबंद (Balance sheet) विशिष्ट वेळेवर कंपनीची मालमत्ता, देयता आणि इक्विटीची माहिती दर्शवतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
{"en":"Depreciation is the systematic allocation of the cost of an asset over its useful life.","translation":"घसारा (Depreciation) म्हणजे मालमत्तेच्या उपयुक्त जीवनावर खर्चाचे पद्धतशीर वाटप करणे.","target_lang":"mr","domain":"technical","complexity":"moderate"}
{"en":"Understanding accounting principles is essential for making informed financial decisions.","translation":"माहितीपूर्ण आर्थिक निर्णय घेण्यासाठी लेखा तत्त्वे समजून घेणे आवश्यक आहे.","target_lang":"mr","domain":"general","complexity":"moderate"}
{"en":"The income statement shows a company's financial performance over a period of time.","translation":"उत्पन्न विवरणपत्र (Income statement) कंपनीची ठराविक कालावधीतील आर्थिक कामगिरी दर्शवते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
{"en":"Cash flow statements track the movement of cash both into and out of a business.","translation":"रोख प्रवाह विवरण (Cash flow statements) व्यवसायात येणाऱ्या आणि जाणाऱ्या रोख रकमेचा मागोवा घेतात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
{"en":"GAAP (Generally Accepted Accounting Principles) provides a framework for financial reporting.","translation":"GAAP (सर्वसामान्यपणे मान्य केलेले लेखांकन सिद्धांत) आर्थिक अहवाल देण्यासाठी एक चौकट प्रदान करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
{"en":"IFRS (International Financial Reporting Standards) are used by many companies globally.","translation":"IFRS (आंतरराष्ट्रीय वित्तीय अहवालन मानक) अनेक कंपन्यांद्वारे जागतिक स्तरावर वापरले जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
{"en":"Auditing ensures the accuracy and reliability of financial statements.","translation":"लेखापरीक्षण (Auditing) आर्थिक विवरणांची अचूकता आणि विश्वासार्हता सुनिश्चित करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
{"en":"The matching principle requires expenses to be recognized in the same period as the revenues they generate.","translation":"जुळवणूक तत्त्व (Matching principle) नुसार, ज्या काळात उत्पन्न (revenue) मिळवले जाते, त्याच काळात त्या उत्पन्नाशी संबंधित खर्च (expenses) दर्शवणे आवश्यक आहे.","target_lang":"mr","domain":"technical","complexity":"complex"}
{"en":"The going concern assumption assumes that a business will continue to operate in the foreseeable future.","translation":"चालू व्यवसाय गृहितक (Going concern assumption) हे गृहीत धरते की व्यवसाय येणाऱ्या काळात चालू राहील.","target_lang":"mr","domain":"technical","complexity":"moderate"}
{"en":"Financial statements are essential for investors to make informed decisions.","translation":"गुंतवणूकदारांना माहितीपूर्ण निर्णय घेण्यासाठी आर्थिक विवरण आवश्यक आहे.","target_lang":"mr","domain":"general","complexity":"moderate"}
{"en":"Cost accounting helps businesses to manage and control their costs effectively.","translation":"खर्च लेखांकन (Cost accounting) व्यवसायांना त्यांचे खर्च प्रभावीपणे व्यवस्थापित (manage) आणि नियंत्रित (control) करण्यास मदत करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
{"en":"Management accounting provides information to managers for decision-making.","translation":"व्यवस्थापन लेखांकन (Management accounting) व्यवस्थापकांना निर्णय घेण्यासाठी माहिती प्रदान करते.","target_lang":"mr","domain":"technical","complexity":"moderate"}
{"en":"The accrual basis of accounting recognizes revenues when earned and expenses when incurred.","translation":"उपार्जित लेखांकन पद्धती (Accrual basis of accounting) उत्पन्न (revenue) मिळाल्यावर आणि खर्च (expenses) झाल्यावर नोंदवते.","target_lang":"mr","domain":"technical","complexity":"complex"}
{"en":"Understanding the difference between assets and liabilities is fundamental to accounting.","translation":"लेखांकनासाठी मालमत्ता (assets) आणि दायित्वे (liabilities) यामधील फरक समजून घेणे आवश्यक आहे.","target_lang":"mr","domain":"general","complexity":"moderate"}
{"en":"The principle of conservatism suggests that accountants should err on the side of caution.","translation":"संयम तत्त्व (Conservatism principle) सूचित करते की लेखापालांनी (accountants) अधिक सावधगिरी बाळगावी.","target_lang":"mr","domain":"technical","complexity":"complex"}
{"en":"Double-entry bookkeeping ensures that every transaction affects at least two accounts.","translation":"दुहेरी नोंद प्रणाली (Double-entry bookkeeping) हे सुनिश्चित करते की प्रत्येक व्यवहाराचा कमीतकमी दोन खात्यांवर परिणाम होतो.","target_lang":"mr","domain":"technical","complexity":"moderate"}
{"en":"Financial ratios are used to analyze a company's financial performance and position.","translation":"आर्थिक गुणोत्तर (Financial ratios) कंपनीच्या आर्थिक कामगिरीचे आणि स्थितीचे विश्लेषण करण्यासाठी वापरले जातात.","target_lang":"mr","domain":"technical","complexity":"moderate"}
{"en":"The purpose of accounting is to provide financial information to stakeholders.","translation":"लेखांकनाचा उद्देश भागधारकांना (stakeholders) आर्थिक माहिती प्रदान करणे आहे.","target_lang":"mr","domain":"general","complexity":"moderate"}