4141838
Beschreibung
Quiz von Rigo Sanchez, aktualisiert more than 1 year ago
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Erstellt von Rigo Sanchez
vor fast 9 Jahre
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Frage 1
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the recording, measurement, and interpretation of financial information
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accounting
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cash flow
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budget
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assets
Frage 2
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an individual who has state certified to provide accounting services ranging form the preparation of financial records and the filling of tax returns to complex audits of corporate financial records
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certified public accountant
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private accountants
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accounting
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cash flow
Frage 3
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accountants employed be large corporations, government agencies and other organizations to prepare and analyze their financial statements
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private accountants
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certified public accountants
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accounting
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cash flow
Frage 4
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private accountants who, after rigorous examination, are certified by the national association of accountants and who have some managerial responsibility
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certified management accountants
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private accountants
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accounting
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cash flow
Frage 5
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the internal use of accounting statements by mangers in planning and directing the organizations activities
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managerial accounting
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cash flow
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budget
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accounting
Frage 6
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the movement of money through an organization over a daily, weekly, monthly, or yearly basis
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cash flow
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accounting
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budget
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managerial accounting
Frage 7
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an internal financial plan that forecasts expenses and income over a set period of time
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budget
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cash flow
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managerial accounting
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accounting
Frage 8
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summary of firms financial information, products, and growth plans for owners and potential investors
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annual report
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cash flow
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budget
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accounting
Frage 9
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a firms economic resources or items of value that it owns, such as cash, inventory, land, equipment, buildings, and other tangible, and intangible things
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assets
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liabilities
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owners equity
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budget
Frage 10
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debts that a firm news to others
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liabilities
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owners equity
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assets
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cash flow
Frage 11
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all the money that has ever been contributed to the company that never has to be paid back
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owners equity
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liabilities
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assets
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cash flow
Frage 12
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assets equal liabilities plus owners equity
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accounting equation
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cash flow
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accounting
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budget
Frage 13
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a system of recording and classifying business transactions in separate accounts to maintain the balance of the accounting equations
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double-entry equation
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accounting cycle
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accounting equation
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ledger
Frage 14
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the four step procedure of an accounting system, examining source documents, recording, transactions in an accounting journal, posting
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accounting cycle
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journal
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ledger
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accounting equation
Frage 15
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a time ordered list of account transactions
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journal
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ledger
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accounting
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cash flow
Frage 16
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a book or computer program with separate files for each account
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ledger
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journal
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accounting equation
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cash flow
Frage 17
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a financial report that shows an organization's probability over a period of time- month, quarter, or year
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income statement
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cash flow
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ledger
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budget
Frage 18
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the total amount of money received from the state of goods or services as well as from related business activities
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revenue
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cost of goods
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gross income
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cash flow
Frage 19
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the amount of money a firm spent to buy or produce the products it sold during the period to which the income statement applies
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cost of goods sold
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gross income
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revenue
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income statement
Frage 20
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revenues minus the cost of goods sold required to generate the revenues
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gross income
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subtotal
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revenue
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cash flow
Frage 21
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the costs incurred in the day-to-day operations of an organization
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expenses
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gross income
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costs of good sold
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revenue
Frage 22
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the total profit after all expenses, including taxes, have been deducted from revenue, also called net earnings
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net income
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gross income
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sub total
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income statement
Frage 23
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the process of spreading the costs of long-lived assets such as buildings and equipment over the total number of accounts periods in which they are expected to be used
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depreciation
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net income
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owner equity
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liabilities
Frage 24
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a snapshot of an organizations financial position at a given moment
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balance sheet
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retaining earning
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income statement
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accounts receivable
Frage 25
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assets that are used or converted into cash within the course of a calendar year
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current assets
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accounts receivable
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balance sheet
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income statement
Frage 26
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money owed a company by its clients or customers who have promised to pay for the products at a later date
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account receivable
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current assets
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balance sheet
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income statement
Frage 27
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a firms financial obligations to short term creditors, which must be repaid within one year
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current liabilities
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accounts payable
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accrued expenses
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retaining earnings
Frage 28
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the amount a company owes to suppliers for goods and services purchased with credit
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accounts payable
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accounts receivable
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current liabilities
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total assets
Frage 29
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an account representing all unpaid financial obligations incurred by the organization
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accrued expenses
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accounts payable
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current liabilities
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income statements
Frage 30
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explains how the company's cash changed from the beginning of the accounting period to the end
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statement of cash flows
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income statements
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balance sheet
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retaining earnings
Frage 31
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calculations that measure an organization's financial health
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ratio analysis
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income statement
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balance sheet
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statement of cash flow
Frage 32
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ratios that measure the amount of operating income or net income an organization is able to generate relative to its assets, owner's equity, and sales
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probability ratios
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profit margins
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return on assets
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return on equity
Frage 33
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net income divided by sales
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profit margins
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return on assets
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return on equity
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probability ratios
Frage 34
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net income divided by assets
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return on assets
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profit margin
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return on equity
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probability ratios
Frage 35
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net income divided by owners equity; also called return on investment
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return on equity
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return on assets
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profit margin
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probability ratios
Frage 36
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ratios that measure how well a firm uses its assets to generate each $1 of sales
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asset utilization ratios
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receivables tune over
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inventory turnover
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total asst turnover
Frage 37
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sale divided by accounts receivable
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receivable turnover
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inventory turnover
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total asset turnover
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liquidity ratios
Frage 38
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sales divided by total inventory
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inventory turnover
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receivable turnover
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total assets turnover
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liquidity ratios
Frage 39
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sales divided by total assets
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total asset turnover
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liquidity ratios
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inventory turnover
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recevable turnover
Frage 40
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ratios that measure the speed with which a company can turn its assets into cash to meet shot-term debt
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liquidity ratios
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inventory turnover
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receivables turnover
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current ratios
Frage 41
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current assets divided by current liabilities
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current ratios
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liquidity ratio
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receivable turnover
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inventory ratios
Frage 42
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a stringent measure of liquidity that eliminates inventory
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quick ratio (acid test)
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current ratio
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liquidity ratio
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debt utilization ratios
Frage 43
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ratios that measure how much debt an organization is using relative to there sources of capital, such as owners equity
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debt utilization's ratios
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current ratios
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quick ratio (acid test)
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liquidity ratio
Frage 44
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a ratio indicating how much of the firm is financed by debt and how much by owners equity
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debt to total assets ratio
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current ratios
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quick ratio (acid test)
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liquidity ratio
Frage 45
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operating income divided by interest expense
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times interest earned ratio
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current ratio
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liquidity ratio
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quick ratio (acid test)
Frage 46
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data used by the investors to compare the performance of one company with another on an equal, per-share basis
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per share data
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times interest earned ratio
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current ratio
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quick ratio (acid test)
Frage 47
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net income or profit divided by the number of stock shares outstanding
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earnings per share
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dividends per share
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per share data
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current ratios
Frage 48
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paid by the corporation to the stockholders for each share owned
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dividends per share
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earnings per share
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per share data
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time interest earned ratio
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