Actg Test Flashcards
1
Q
intangible assets
A
2
Q
Cash to cash cycles
A
3
Q
valuing bonds
A
4
Q
operating loss carry forward
A
5
Q
Unrecorded Revenues
A
6
Q
cogs recognition
A
7
Q
accounting cycle
A
8
Q
consolidation accounting
A
9
Q
3 CF business activities
A
10
Q
warranty journal entry
A
11
Q
CF direct method
A
12
Q
internal rate of return
A
13
Q
roa components
A
14
Q
deferred tax asset
A
15
Q
internal control
A
16
Q
capitalizing vs expensing
A
17
Q
negative owners equity
A
18
Q
aging of a/r
A
19
Q
stock split
A
20
Q
compensating balances
A
21
Q
transportation charges
A
22
Q
lcm valuation basis
A
23
Q
Revenues recorded in advance
A
24
Q
types of inventory
A
25
High gross margin rate
26
temporary difference in tax
27
bond certificate
28
early extinguishment
29
Acrual of unrecorded expenses
30
eps
31
Implicit/Explicit
32
Single to multi step IS
33
dividend yield
34
equity method
35
new revenue rules
36
annual report
37
allowance method
38
revenue recognition
39
bad debt estimation
40
accrual vs cash basis
41
ap turnover
42
future value
43
p/e ratio
44
permanent difference in tax
45
fifo lifo
46
Reconciliation Statement
47
cumulative dividends
48
annuity
49
preemptive rights
50
Closing
51
credit rating AAA to D
52
minority interest
53
uncollectible account
54
backdating, round trip, bill and hold sales
55
warranty new rules
56
carryback
57
impairment
58
market method
59
retirement of shares
60
truts indenture
61
retained earnings restriction
62
contingent liability
63
sales returns and allowances
64
balance sheet formats
65
du pont
66
roe
67
depreciation
68
common side statements
69
accounting standards
70
disclosure of non recurring items
71
CF indirect method
72
interest coverage
73
% of sales vs % of a/r
74
Expiration of Unexpired Costs
75
Trial Balance
