Actg Test Flashcards by meril a

Q

intangible assets

A

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Q

Cash to cash cycles

A

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Q

valuing bonds

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Q

operating loss carry forward

A

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Q

Unrecorded Revenues

A

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Q

cogs recognition

A

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Q

accounting cycle

A

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Q

consolidation accounting

A

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Q

3 CF business activities

A

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Q

warranty journal entry

A

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Q

CF direct method

A

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Q

internal rate of return

A

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Q

roa components

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Q

deferred tax asset

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Q

internal control

A

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Q

capitalizing vs expensing

A

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Q

negative owners equity

A

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Q

aging of a/r

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Q

stock split

A

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Q

compensating balances

A

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Q

transportation charges

A

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Q

lcm valuation basis

A

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Q

Revenues recorded in advance

A

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Q

types of inventory

A

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Q

High gross margin rate

A

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Q

temporary difference in tax

A

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Q

bond certificate

A

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Q

early extinguishment

A

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Q

Acrual of unrecorded expenses

A

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Q

eps

A

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Q

Implicit/Explicit

A

Q

Single to multi step IS

A

Q

dividend yield

A

Q

equity method

A

Q

new revenue rules

A

Q

annual report

A

Q

allowance method

A

Q

revenue recognition

A

Q

bad debt estimation

A

Q

accrual vs cash basis

A

Q

ap turnover

A

Q

future value

A

Q

p/e ratio

A

Q

permanent difference in tax

A

Q

fifo lifo

A

Q

Reconciliation Statement

A

Q

cumulative dividends

A

Q

annuity

A

Q

preemptive rights

A

Q

Closing

A

Q

credit rating AAA to D

A

Q

minority interest

A

Q

uncollectible account

A

Q

backdating, round trip, bill and hold sales

A

Q

warranty new rules

A

Q

carryback

A

Q

impairment

A

Q

market method

A

Q

retirement of shares

A

Q

truts indenture

A

Q

retained earnings restriction

A

Q

contingent liability

A

Q

sales returns and allowances

A

Q

balance sheet formats

A

Q

du pont

A

Q

roe

A

Q

depreciation

A

Q

common side statements

A

Q

accounting standards

A

Q

disclosure of non recurring items

A

Q

CF indirect method

A

Q

interest coverage

A

Q

% of sales vs % of a/r

A

Q

Expiration of Unexpired Costs

A

Q

Trial Balance

A