FRA Tables Craming Flashcards

1
Q

Capital Vs Operating Lease :- Ratio

A

DC WAR

DC declares WAR

Debt Equity Ratio

Current Ratio

Working Capital

Asset Turnover

ROA, ROE

1H 4L- 14

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2
Q

Capitalizing Vs Expensing

A

PC-IPLCC

PC- Indian Premier League Cricket Championship

Profit (ROA and ROE) Ist Year

Cash Flow from Operation

Income Variability

Profit (ROA and ROE) Later Years

Leverage Ratio (D/E and D/A)

Cash Flow From Investing

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3
Q

Capital Vs Operating Lease

A

CAL -CNC (Command N Conquer )

Cash Flow from Operating

Assets

Liabilities

Cash Flow from Financing

Net Income (Early Years)

Cash Flow (Total)

3H 2L 1S - 321

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4
Q

LIFO VS FIFO

A

TWIN CC

TWIN Credit Cards

Taxes

Working Capital

Inventory

Net Income (EBT/EAT)

Cash Flow (More Tax Payout )

4H 2L - 42

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5
Q

LIFO Stands for

A

Less Income for Organization

or

Less Inventory for Organization

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6
Q

Depreciation Method

Staightline Vs Others

A

EARN TDC

EARN Ten Dollar Coupon

Equity

Assets

ROA,ROE

Net Income

Taxes

Depreciation Expense

Cash Flow (Total)

4H 2L 1S - 421

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7
Q

Revenue Recognition

A

No Body Can Eat A Dounght In a Campus

Net Income

Construction In Progress

Equity

Assets

Debt Equity Ratio

Income Variability

Amounts Billed

Cash Flow (Total)

4H 2L 2S - 422

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8
Q

Impairment

A

DEADPPDC

Daddy Eats A Deep Pan Pizza in Downtown Chicago

Depreciation Expense

Equity

Assets

Deffered Taxes

Profit (ROA and ROE) Ist Year

Profit (ROA and ROE) Later Years

Debt Equity Ratio

Cash Flow (Total)

5L 2H 1S -521

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9
Q

The Mangnificient “7”

A
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10
Q

Capitalizing Vs Operating Lease :- Ratio

A

DC - WAR

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11
Q

Capitalizing Vs Expensing

A

PC-IPLCC

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12
Q

Capital Vs Operating Lease

A

CAL-CNC

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13
Q

Depreciation Method

A

EARN Ten Dollar Coupon

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14
Q

Revenue Recognition

A

No Can Eat A Dounght In A Campus

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15
Q

Impairment

A

Daddy Eats A Deep Pan Pizza in Downtown Chicago

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16
Q

CCC-FDRI

A

Chochlate Chip Cookies - Favorite Delicious Raspberry Icecream