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