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In process costing, cost per process is worked out and per unit cost is worked out by dividing the total cost by the number of units. | প্রসেস কস্টিং-এ, প্রতিটি প্রক্রিয়ার খরচ গণনা করা হয় এবং মোট খরচকে ইউনিটের সংখ্যা দিয়ে ভাগ করে প্রতি ইউনিটের খরচ নির্ধারণ করা হয়। | bn | technical | moderate |
Industries like sugar, edible oil, and chemicals are examples of continuous production processes and use process costing. | চিনি, ভোজ্য তেল এবং রাসায়নিকের মতো শিল্পগুলি অবিচ্ছিন্ন উৎপাদন প্রক্রিয়ার উদাহরণ এবং প্রক্রিয়া ব্যয় ব্যবহার করে। | bn | technical | moderate |
Operating Costing is used in the service sector to work out the cost of services offered to consumers. | পরিষেবা খাতে ভোক্তাদের জন্য প্রদত্ত পরিষেবার খরচ নির্ধারণ করতে অপারেটিং কস্টিং ব্যবহার করা হয়। | bn | technical | moderate |
For example, operating costing method is used in hospitals, power generating units, and the transportation sector. | উদাহরণস্বরূপ, হাসপাতাল, বিদ্যুৎ উৎপাদন ইউনিট এবং পরিবহন খাতে অপারেটিং কস্টিং পদ্ধতি ব্যবহার করা হয়। | bn | technical | moderate |
A cost sheet is prepared to compute the total cost and is divided by cost units for working out the per unit cost. | মোট খরচ গণনা করার জন্য একটি খরচপত্র প্রস্তুত করা হয় এবং প্রতি ইউনিটের খরচ বের করার জন্য এটিকে খরচ ইউনিট দ্বারা ভাগ করা হয়। | bn | technical | moderate |
Contract Costing is used in the construction industry to work out the cost of contracts undertaken. | নির্মাণ শিল্পে চুক্তির খরচ বের করার জন্য কন্ট্রাক্ট কস্টিং ব্যবহার করা হয়। | bn | technical | moderate |
For example, the cost of constructing a bridge, commercial complex, or highway is worked out using this method. | উদাহরণস্বরূপ, একটি সেতু, বাণিজ্যিক কমপ্লেক্স বা মহাসড়ক নির্মাণের খরচ এই পদ্ধতি ব্যবহার করে গণনা করা হয়। | bn | technical | moderate |
Contract costing is similar to job costing, but contract costing jobs may take months or years to complete. | চুক্তি ব্যয়, কাজ ব্যয়ের অনুরূপ, তবে চুক্তি ব্যয়ের কাজগুলি সম্পন্ন করতে মাস বা বছর লাগতে পারে। | bn | technical | moderate |
In contract costing, computing profit requires a well-defined method. | চুক্তি ব্যয়ের ক্ষেত্রে, লাভ গণনা করার জন্য একটি সুসংজ্ঞায়িত পদ্ধতির প্রয়োজন। | bn | technical | moderate |
Standard costs are predetermined costs relating to material, labor, and overheads. | স্ট্যান্ডার্ড খরচ হল উপাদান, শ্রম এবং ওভারহেডের সাথে সম্পর্কিত পূর্বনির্ধারিত খরচ। | bn | technical | moderate |
The main objective of standard costing is to have a benchmark against which actual performance can be compared. | স্ট্যান্ডার্ড কস্টিং-এর প্রধান উদ্দেশ্য হল একটি বেঞ্চমার্ক তৈরি করা যার বিরুদ্ধে প্রকৃত কর্মক্ষমতা তুলনা করা যেতে পারে। | bn | technical | moderate |
The difference is called a 'variance'. | পার্থক্যকে 'ভ্যারিয়েন্স' বলা হয়। | bn | technical | simple |
If actual costs are more than the standard, the variance is adverse. | যদি প্রকৃত খরচ মানকের চেয়ে বেশি হয়, তাহলে ভ্যারিয়েন্স প্রতিকূল হয়। | bn | technical | moderate |
Budget is a statement prepared prior to a defined period of time for the purpose of achieving a given objective. | বাজেট হল একটি নির্দিষ্ট সময়ের আগে প্রস্তুত করা একটি বিবৃতি, যা একটি নির্দিষ্ট উদ্দেশ্য অর্জনের উদ্দেশ্যে তৈরি করা হয়। | bn | technical | moderate |
Budgetary control involves preparation of budgets and continuous comparison of actual with budgets. | বাজেট কন্ট্রোলের মধ্যে বাজেট প্রস্তুত করা এবং প্রকৃত ফলাফলের সাথে বাজেটের ক্রমাগত তুলনা করা জড়িত। | bn | technical | moderate |
Cost Unit is a device for breaking up cost into smaller sub-divisions. | খরচ ইউনিট হল খরচকে ছোট ছোট উপ-বিভাগে বিভক্ত করার একটি কৌশল। | bn | technical | moderate |
It must be clearly defined and selected before the process of cost finding can be started. | খরচ নির্ণয়ের প্রক্রিয়া শুরু করার আগে এটি স্পষ্টভাবে সংজ্ঞায়িত এবং নির্বাচন করতে হবে। | bn | technical | moderate |
Cost centers are sub-units of an organization. | খরচ কেন্দ্রগুলি একটি সংস্থার উপ-ইউনিট। | bn | technical | simple |
Cost control is the application of management’s discretion to maintain cost within a specified limit. | খরচ নিয়ন্ত্রণ হল একটি নির্দিষ্ট সীমার মধ্যে খরচ বজায় রাখার জন্য ব্যবস্থাপনার বিচক্ষণতার প্রয়োগ। | bn | technical | moderate |
Cost reduction always endeavors to achieve a real and permanent reduction in cost. | খরচ হ্রাস সর্বদা ব্যয়ে একটি বাস্তব এবং স্থায়ী হ্রাস অর্জনের চেষ্টা করে। | bn | technical | moderate |
Donations `150. | অনুদান `১৫০। | bn | technical | simple |
Calculate the amount of direct material if: Prime cost = `50,000. | সরাসরি উপাদানের পরিমাণ নির্ণয় করুন যদি: প্রাথমিক খরচ = `50,000। | bn | technical | moderate |
Direct materials cost is `80,000. | সরাসরি উপাদানের খরচ হল `৮০,০০০। | bn | technical | simple |
What is the cost assigned to the ending goods in process? | সমাপ্ত পণ্যগুলির প্রক্রিয়াকরণে কত খরচ বরাদ্দ করা হয়েছে? | bn | technical | moderate |
Given data that: Finished goods Opening Inventory ` 30,000 | দেওয়া তথ্য: সমাপ্ত পণ্যগুলির প্রারম্ভিক ইনভেন্টরি `৩০,০০০ | bn | technical | moderate |
What will be the value of Cost of Production? | উৎপাদন ব্যয়ের পরিমাণ কত হবে? | bn | technical | moderate |
Prepare a statement of cost from the following data to show material consumed, Prime cost, factory cost, Cost of goods sold and profit. | উপাদান খরচ, প্রাথমিক খরচ, কারখানার খরচ, বিক্রিত পণ্যের খরচ এবং লাভ দেখানোর জন্য নিম্নলিখিত তথ্য থেকে একটি খরচ বিবরণী প্রস্তুত করুন। | bn | technical | complex |
Opening stock of raw materials60,000 | কাঁচামালের প্রারম্ভিক মজুদ ৬০,০০০ | bn | technical | simple |
From the following particulars, prepare cost statement showing the component of total cost and the profit for the year ended 31st December, 2015. | নিম্নলিখিত বিবরণ থেকে, মোট খরচের উপাদান এবং ৩১শে ডিসেম্বর, ২০১৫ তারিখে সমাপ্ত বছরের লাভ দেখিয়ে একটি খরচ বিবরণী প্রস্তুত করুন। | bn | technical | complex |
Stock of finished goods6,000 | সমাপ্ত পণ্যের মজুদ ৬,০০০ | bn | technical | simple |
Mr. Gopal furnishes the following data relating to the manufacture of a standard product during the month of April, 2015: | শ্রী গোপাল এপ্রিল, ২০১৫ মাসের সময়কালে একটি স্ট্যান্ডার্ড পণ্যের উত্পাদন সম্পর্কিত নিম্নলিখিত তথ্য সরবরাহ করেছেন: | bn | technical | moderate |
Raw materials consumed ` 15,000 | ব্যবহৃত কাঁচামাল `১৫,০০০ | bn | technical | simple |
You are required to prepare a cost sheet from the above, showing: (a) the cost per unit (b) profit per unit sold and profit for the period. | উপরের তথ্য থেকে আপনাকে একটি খরচপত্র প্রস্তুত করতে হবে, যা দেখাবে: (ক) প্রতি ইউনিটের খরচ (খ) প্রতি ইউনিট বিক্রিত লাভ এবং সময়ের লাভ। | bn | technical | complex |
The following data relate to the manufacture of a standard product during the month of March, 2015. | নিম্নলিখিত তথ্যগুলি মার্চ, ২০১৫ মাসের সময়কালে একটি স্ট্যান্ডার্ড পণ্যের উত্পাদন সম্পর্কিত। | bn | technical | moderate |
Prepare cost sheet You are require to find out from the above showing a) Cost of Production per unit b) Profit per unit sold and profit for the period. | খরচপত্র প্রস্তুত করুন। আপনাকে উপরের তথ্য থেকে খুঁজে বের করতে হবে ক) প্রতি ইউনিটের উৎপাদন খরচ খ) প্রতি ইউনিট বিক্রিত লাভ এবং সময়ের লাভ। | bn | technical | complex |
From the following particulars prepare a cost sheet showing the total cost per tone for the period ended 31st Dec. 2015. | নিম্নলিখিত বিবরণ থেকে ৩১শে ডিসেম্বর, ২০১৫ তারিখে সমাপ্ত সময়ের জন্য প্রতি টনের মোট খরচ দেখিয়ে একটি খরচপত্র প্রস্তুত করুন। | bn | technical | complex |
The total output for the period has been 14,775 tonnes | সময়কালের মোট উৎপাদন ১৪,৭৭৫ টন হয়েছে | bn | technical | simple |
The total cost incurred in the operation of a business undertaking other than the cost of manufacturing and production is known as: | উৎপাদন ও উত্পাদন খরচ বাদে একটি ব্যবসায়িক উদ্যোগে পরিচালিত মোট খরচকে কী বলা হয়: | bn | technical | moderate |
Which of the following is not a relevant cost? | নিম্নলিখিতগুলির মধ্যে কোনটি প্রাসঙ্গিক খরচ নয়? | bn | technical | simple |
Process cost is very much applicable in: | প্রক্রিয়া খরচ এর ক্ষেত্রে খুবই প্রযোজ্য: | bn | technical | simple |
The course introduces basic accounting principles. | આ કોર્સ મૂળભૂત હિસાબી સિદ્ધાંતોનો પરિચય કરાવે છે. | gu | education | simple |
Financial statements are crucial for business decisions. | વ્યવસાયિક નિર્ણયો માટે નાણાકીય નિવેદનો મહત્વપૂર્ણ છે. | gu | business | moderate |
Understanding the accounting cycle is essential. | હિસાબી ચક્રને સમજવું જરૂરી છે. | gu | education | moderate |
Bookkeeping involves recording financial transactions. | બુકકીપિંગમાં નાણાકીય વ્યવહારોની નોંધ કરવી શામેલ છે. | gu | business | simple |
Accounting provides insights for business management. | હિસાબી વ્યવસાય સંચાલન માટે આંતરદૃષ્ટિ પ્રદાન કરે છે. | gu | business | moderate |
The balance sheet shows a company's assets and liabilities. | બૅલેન્સ શીટ કંપનીની અસ્કયામતો અને દેવાં દર્શાવે છે. | gu | business | moderate |
Depreciation is the decrease in the value of an asset. | ઘસારા એ સંપત્તિના મૂલ્યમાં ઘટાડો છે. | gu | business | moderate |
Prepare the final accounts for the fiscal year. | નાણાકીય વર્ષ માટે અંતિમ હિસાબો તૈયાર કરો. | gu | business | moderate |
Analyze financial ratios to assess performance. | પ્રદર્શનનું મૂલ્યાંકન કરવા માટે નાણાકીય ગુણોત્તરનું વિશ્લેષણ કરો. | gu | business | complex |
The accounting equation is Assets = Liabilities + Equity. | હિસાબી સમીકરણ છે અસ્કયામતો = દેવાં + ઇક્વિટી. | gu | business | moderate |
Double-entry bookkeeping ensures accuracy. | ડબલ-એન્ટ્રી બુકકીપિંગ ચોકસાઈની ખાતરી કરે છે. | gu | business | moderate |
The trial balance helps to identify errors. | ટ્રાયલ બેલેન્સ ભૂલોને ઓળખવામાં મદદ કરે છે. | gu | business | moderate |
Inventory accounting methods vary. | ઈન્વેન્ટરી હિસાબી પદ્ધતિઓ અલગ-અલગ હોય છે. | gu | business | moderate |
Management accounting supports internal decision-making. | મેનેજમેન્ટ એકાઉન્ટિંગ આંતરિક નિર્ણય લેવામાં મદદ કરે છે. | gu | business | complex |
Financial accounting adheres to GAAP. | નાણાકીય હિસાબી GAAPનું પાલન કરે છે. | gu | business | moderate |
Cash flow statements track the movement of cash. | રોકડ પ્રવાહના નિવેદનો રોકડની હિલચાલને ટ્રેક કરે છે. | gu | business | moderate |
Prepare a bank reconciliation statement. | બેંક સમાધાનનું નિવેદન તૈયાર કરો. | gu | business | moderate |
Accounting is the language of business. | હિસાબી એ વ્યવસાયની ભાષા છે. | gu | general | simple |
The course covers various accounting topics. | આ કોર્સ વિવિધ હિસાબી વિષયોને આવરી લે છે. | gu | education | simple |
Accurate financial records are essential for success. | સફળતા માટે સચોટ નાણાકીય રેકોર્ડ જરૂરી છે. | gu | business | moderate |
A source document describes all the basic facts of the transaction. | એક સ્ત્રોત દસ્તાવેજ વ્યવહારની તમામ મૂળભૂત હકીકતોનું વર્ણન કરે છે. | gu | technical | simple |
An invoice is a document that contains a detailed description of the item sold. | ઇન્વોઇસ એ એક દસ્તાવેજ છે જેમાં વેચાયેલી વસ્તુનું વિગતવાર વર્ણન છે. | gu | technical | simple |
The invoice is numbered and gives a detailed description of the item(s) sold or purchased. | ઇન્વોઇસને નંબર આપવામાં આવે છે અને તે વેચાયેલી અથવા ખરીદેલી વસ્તુ(ઓ)નું વિગતવાર વર્ણન આપે છે. | gu | technical | moderate |
Also, included on the invoice will be the terms of payment and the name and address of the customer. | ઉપરાંત, ઇન્વોઇસમાં ચુકવણીની શરતો અને ગ્રાહકનું નામ અને સરનામું શામેલ હશે. | gu | technical | moderate |
There are two types of invoices: Purchases Invoices and Sales Invoices. | ઇન્વોઇસના બે પ્રકાર છે: ખરીદી ઇન્વોઇસ અને વેચાણ ઇન્વોઇસ. | gu | technical | simple |
A discount is a reduction in the price of an item. | ડિસ્કાઉન્ટ એ કોઈ વસ્તુની કિંમતમાં ઘટાડો છે. | gu | technical | simple |
Customers are allowed a specified percentage off the amount payable if paid within a stated time period. | ગ્રાહકોને નિર્ધારિત સમયગાળામાં ચૂકવણી કરવામાં આવે તો ચૂકવવાપાત્ર રકમ પર નિર્દિષ્ટ ટકાવારીની છૂટ આપવામાં આવે છે. | gu | technical | moderate |
Discount Received is an allowance you receive for making prompt payment. | ડિસ્કાઉન્ટ પ્રાપ્ત એ તાત્કાલિક ચુકવણી કરવા બદલ તમને મળતું ભથ્થું છે. | gu | technical | moderate |
A Debit Note is sent by the business to the supplier giving details of a claim. | એક ડેબિટ નોટ વ્યવસાય દ્વારા સપ્લાયરને મોકલવામાં આવે છે, જે દાવાની વિગતો આપે છે. | gu | technical | moderate |
The supplier will issue a credit note to the customer showing the amount of the agreed reduction. | સપ્લાયર ગ્રાહકને એક ક્રેડિટ નોટ જારી કરશે જેમાં સંમત ઘટાડાની રકમ દર્શાવવામાં આવશે. | gu | technical | moderate |
The cash receipt is a simple document of a transaction that is often issued at the time of the completion of a sale. | રોકડ રસીદ એ વ્યવહારનું એક સરળ દસ્તાવેજ છે જે ઘણીવાર વેચાણ પૂર્ણ થવાના સમયે જારી કરવામાં આવે છે. | gu | technical | moderate |
A cheque instrument that orders a payment of money. | ચૂકવણીનો આદેશ આપતું એક ચેક સાધન. | gu | technical | simple |
The person writing the cheque, the drawer, usually has a chequing account. | ચેક લખનાર વ્યક્તિ, ડ્રોઅર, સામાન્ય રીતે ચેકિંગ એકાઉન્ટ ધરાવે છે. | gu | technical | moderate |
Below are some additional examples of source documents. | નીચે સ્ત્રોત દસ્તાવેજોના કેટલાક વધારાના ઉદાહરણો આપેલા છે. | gu | technical | simple |
The Sales Journal is used to record the credit sales of goods. | વેચાણ જર્નલનો ઉપયોગ માલના ક્રેડિટ વેચાણને રેકોર્ડ કરવા માટે થાય છે. | gu | technical | moderate |
The General Journal has several uses including entries for opening entry. | સામાન્ય જર્નલના ઘણા ઉપયોગો છે જેમાં શરૂઆતની એન્ટ્રી માટેની એન્ટ્રીઓ શામેલ છે. | gu | technical | moderate |
The Cash Book records all the cash transactions of your business. | કેશ બુક તમારા વ્યવસાયના તમામ રોકડ વ્યવહારો રેકોર્ડ કરે છે. | gu | technical | moderate |
A purchase invoice is a document that is issued from a seller to a buyer. | ખરીદી ઇન્વોઇસ એ એક દસ્તાવેજ છે જે વેચનાર દ્વારા ખરીદનારને જારી કરવામાં આવે છે. | gu | technical | moderate |
A purchase order is a document that is issued from a buyer to a seller. | ખરીદી ઓર્ડર એ એક દસ્તાવેજ છે જે ખરીદનાર દ્વારા વેચનારને જારી કરવામાં આવે છે. | gu | technical | moderate |
Sales orders indicate that the seller of the goods or services needs to take action. | વેચાણ ઓર્ડર સૂચવે છે કે માલ અથવા સેવાઓના વેચનારને પગલાં લેવાની જરૂર છે. | gu | technical | moderate |
Most businesses, even small ones, enter into many transactions every day. | મોટાભાગના વ્યવસાયો, નાના પણ, દરરોજ ઘણા વ્યવહારો કરે છે. | gu | general | simple |
Unit Two will demonstrate how to actually record business transactions in the accounting process. | એકમ બે, હિસાબી પ્રક્રિયામાં વ્યવસાયિક વ્યવહારોને કેવી રીતે રેકોર્ડ કરવા તે દર્શાવશે. | gu | technical | moderate |
We will learn how to post the information from the journal to the ledgers. | આપણે જર્નલમાંથી માહિતીને લેજરમાં કેવી રીતે પોસ્ટ કરવી તે શીખીશું. | gu | technical | moderate |
The ledger will then be balanced and a Trial Balance extracted. | પછી લેજરને બેલેન્સ કરવામાં આવશે અને ટ્રાયલ બેલેન્સ કાઢવામાં આવશે. | gu | technical | moderate |
Identify business transactions. | વ્યવસાયિક વ્યવહારોને ઓળખો. | gu | technical | simple |
Record transactions in a double entry set of books. | પુસ્તકોના ડબલ એન્ટ્રી સેટમાં વ્યવહારો રેકોર્ડ કરો. | gu | technical | moderate |
Define an account. | એક ખાતું વ્યાખ્યાયિત કરો. | gu | technical | simple |
State the steps in the recording business transactions. | વ્યવસાયિક વ્યવહારોની નોંધણીમાં પગલાં જણાવો. | gu | technical | moderate |
Identify the effects of business transactions. | વ્યવસાયિક વ્યવહારોની અસરોને ઓળખો. | gu | technical | moderate |
Identify the information to transfer to the different ledgers. | વિવિધ લેજરમાં સ્થાનાંતરિત કરવા માટેની માહિતીને ઓળખો. | gu | technical | moderate |
Record merchandising transactions in the ledgers. | લેજરમાં વેપારી વ્યવહારો રેકોર્ડ કરો. | gu | technical | moderate |
Record accounts receivable and accounts payable transactions. | ખાતાની લેણી અને ખાતાની ચૂકવણીના વ્યવહારો રેકોર્ડ કરો. | gu | technical | moderate |
Record transactions for assets, liabilities and owners’ equity. | અસ્કયામતો, દેવાં અને માલિકીની ઇક્વિટી માટેના વ્યવહારો રેકોર્ડ કરો. | gu | technical | moderate |
To explain the dual procedure of recording business transactions with debits and credits, you need to understand how to use the following new tools: the T‐account, the journal, and the ledger. | ડેબિટ અને ક્રેડિટ સાથે વ્યવસાયિક વ્યવહારોની નોંધણીની બેવડી પ્રક્રિયાને સમજાવવા માટે, તમારે નીચેના નવા સાધનોનો ઉપયોગ કેવી રીતે કરવો તે સમજવાની જરૂર છે: ટી-એકાઉન્ટ, જર્નલ અને લેજર. | gu | technical | complex |
Understanding this system enables you to better understand the content of financial statements so you can use the information provided to make informed business decisions. | આ સિસ્ટમને સમજવાથી તમે નાણાકીય નિવેદનોની સામગ્રીને વધુ સારી રીતે સમજી શકશો જેથી તમે માહિતગાર વ્યવસાયિક નિર્ણયો લેવા માટે પૂરી પાડવામાં આવેલી માહિતીનો ઉપયોગ કરી શકો. | gu | technical | complex |
A business may engage in thousands of transactions during a year. | એક વર્ષ દરમિયાન કોઈ વ્યવસાય હજારો વ્યવહારોમાં સામેલ થઈ શકે છે. | gu | technical | moderate |
Business transactions are measurable events that affect the financial condition of a business. | વ્યવસાયિક વ્યવહારો એ માપી શકાય તેવી ઘટનાઓ છે જે વ્યવસાયની નાણાકીય સ્થિતિને અસર કરે છે. | gu | technical | moderate |
Note that source documents provide the evidence that a business transaction occurred. | ધ્યાન રાખો કે સ્ત્રોત દસ્તાવેજો એ પુરાવા પૂરા પાડે છે કે વ્યવસાયિક વ્યવહાર થયો છે. | gu | technical | moderate |
These source documents include such items as bills received from suppliers for goods or services received, bills sent to customers for goods sold or services performed and cash register tapes. | આ સ્ત્રોત દસ્તાવેજોમાં સપ્લાયર્સ પાસેથી પ્રાપ્ત માલસામાન અથવા સેવાઓ માટેની રસીદો, ગ્રાહકોને વેચાયેલા માલસામાન અથવા કરવામાં આવેલી સેવાઓ માટે મોકલવામાં આવેલી રસીદો અને કેશ રજિસ્ટર ટેપ જેવી વસ્તુઓનો સમાવેશ થાય છે. | gu | technical | complex |
The information in the source document serves as the basis for preparing a journal entry. | સ્ત્રોત દસ્તાવેજમાંની માહિતી જર્નલ એન્ટ્રી તૈયાર કરવાના આધાર તરીકે કામ કરે છે. | gu | technical | moderate |
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