Actg Test Flashcards

1
Q

intangible assets

A
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2
Q

Cash to cash cycles

A
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3
Q

valuing bonds

A
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4
Q

operating loss carry forward

A
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5
Q

Unrecorded Revenues

A
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6
Q

cogs recognition

A
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7
Q

accounting cycle

A
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8
Q

consolidation accounting

A
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9
Q

3 CF business activities

A
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10
Q

warranty journal entry

A
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11
Q

CF direct method

A
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12
Q

internal rate of return

A
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13
Q

roa components

A
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14
Q

deferred tax asset

A
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15
Q

internal control

A
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16
Q

capitalizing vs expensing

A
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17
Q

negative owners equity

A
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18
Q

aging of a/r

A
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19
Q

stock split

A
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20
Q

compensating balances

A
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21
Q

transportation charges

A
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22
Q

lcm valuation basis

A
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23
Q

Revenues recorded in advance

A
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24
Q

types of inventory

A
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25
Q

High gross margin rate

A
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26
Q

temporary difference in tax

A
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27
Q

bond certificate

A
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28
Q

early extinguishment

A
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29
Q

Acrual of unrecorded expenses

A
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30
Q

eps

A
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31
Q

Implicit/Explicit

A
32
Q

Single to multi step IS

A
33
Q

dividend yield

A
34
Q

equity method

A
35
Q

new revenue rules

A
36
Q

annual report

A
37
Q

allowance method

A
38
Q

revenue recognition

A
39
Q

bad debt estimation

A
40
Q

accrual vs cash basis

A
41
Q

ap turnover

A
42
Q

future value

A
43
Q

p/e ratio

A
44
Q

permanent difference in tax

A
45
Q

fifo lifo

A
46
Q

Reconciliation Statement

A
47
Q

cumulative dividends

A
48
Q

annuity

A
49
Q

preemptive rights

A
50
Q

Closing

A
51
Q

credit rating AAA to D

A
52
Q

minority interest

A
53
Q

uncollectible account

A
54
Q

backdating, round trip, bill and hold sales

A
55
Q

warranty new rules

A
56
Q

carryback

A
57
Q

impairment

A
58
Q

market method

A
59
Q

retirement of shares

A
60
Q

truts indenture

A
61
Q

retained earnings restriction

A
62
Q

contingent liability

A
63
Q

sales returns and allowances

A
64
Q

balance sheet formats

A
65
Q

du pont

A
66
Q

roe

A
67
Q

depreciation

A
68
Q

common side statements

A
69
Q

accounting standards

A
70
Q

disclosure of non recurring items

A
71
Q

CF indirect method

A
72
Q

interest coverage

A
73
Q

% of sales vs % of a/r

A
74
Q

Expiration of Unexpired Costs

A
75
Q

Trial Balance

A