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