Creado por Julianna Rontanini
hace alrededor de 10 años
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Pregunta | Respuesta |
Accounting | The process by which financial information about a business is recorded, classified, summarized, interpreted, and communicated to owners, managers, or other interested parties. |
Auditing | The review of financial statements to access their fairness and adherence to generally accepted accounting principles |
Certified Public Accountant (CPA) | An independent accountant who provides accounting services to the public for a fee |
Corporation | A publicly or privately owned business entity that is separate from its owners and has a legal right to own property and do business in its own name; stockholders are not responsible for the debts or taxes of the business |
Creditor | One to whom money is owed |
Economic Entity | A business or organization whose major purpose is to produce a profit for its owners |
Entity | Anything having its own separate identity, such as an individual, a town, a university, or a business |
Financial Statements | Periodic reports of a firm's financial position or operating results |
Generally Accepted Accounting Principles (GAAP) | Accounting standards developed and applied by professional accountants |
Management Advisory Services | Services designed to help clients improve their information systems or their business performance |
Managerial Accounting | Accounting work carried on by an accountant employed by a single business or industry |
Partnership | A business entity owned by two or more people who are legally responsible for the debts and taxes of the business |
Public Accountants | Members of firms that perform accounting services for other companies |
Separate Entity Assumption | The concept of keeping a firm's financial records separate from the owner's personal financial records |
Social Entity | A nonprofit organization, such as a city, public school, or public hospital |
Sole Proprietorship | A business entity owned by one person who is legally responsible for the debts and taxes of the business |
Stock | Certificates that represent ownership of a corporation |
Stockholders | The owners of a corporation; also called shareholders |
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