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Accounting and Financial Information

カード 59枚 作成者: JS star (作成日: 2013/11/29)

  • Accounting

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  • カード表 : 英語
  • カード裏 : 英語
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  • 1

    Accounting

    補足(例文と訳など)

    答え

    • Recording, classifying, summarizing and interpreting of financial events and transactions in an organization to provide interested parties needed financial information.

    解説

  • 2

    Managerial Accounting

    補足(例文と訳など)

    答え

    • Provides information and analysis to managers inside the organization to assist them in decision making.

    解説

  • 3

    Managerial accounting is involved with

    補足(例文と訳など)

    答え

    • Costs of production, Costs of marketing , Preparation and control of budgets, Preparation and control of budgets, Minimizing tax liabilities

    解説

  • 4

    Financial Accounting

    補足(例文と訳など)

    答え

    • Financial information and analyses are generated for people primarily outside the organization.

    解説

  • 5

    outside users are interested in these questions

    補足(例文と訳など)

    答え

    • s the organization profitable, is it able to pay its bills, how much debt does it owe

    解説

  • 6

    Annual Report

    補足(例文と訳など)

    答え

    • A yearly statement of the financial condition, progress, and expectations of the firm.

    解説

  • 7

    Private Accountants

    補足(例文と訳など)

    答え

    • Work in a single firm, government agency, or nonprofit organization.

    解説

  • 8

    Public Accountants

    補足(例文と訳など)

    答え

    • Provide accounting services to individuals or businesses.

    解説

  • 9

    Certified Public Accountants (CPAs)

    補足(例文と訳など)

    答え

    • Accountants who have passed a series of examinations established by the American Institute of Certified Public Accountants (AICPA) and met a states requirements for education and experience.

    解説

  • 10

    DOD-Frank ACT

    補足(例文と訳など)

    答え

    • increased financial regulation by increasing the power of the Public Company Accounting Oversight Board.

    解説

  • 11

    Auditing

    補足(例文と訳など)

    答え

    • Reviewing and evaluating the information used to prepare a company's financial statements.

    解説

  • 12

    Independent Audit

    補足(例文と訳など)

    答え

    • An evaluation and unbiased opinion about the accuracy of a company's financial statements.

    解説

  • 13

    Certified Internal Auditors (CIAs)

    補足(例文と訳など)

    答え

    • Accountants who have a bachelor's degree and two years of experience in internal auditing and pass an exam administered by the Institute of Internal Auditors.

    解説

  • 14

    Tax Accountants

    補足(例文と訳など)

    答え

    • -- Accountants trained in tax law and are responsible for preparing tax returns or developing tax strategies.

    解説

  • 15

    Government and Not-for-Profit Accounting -

    補足(例文と訳など)

    答え

    • Support for organizations whose purpose is not generating a profit, but serving others according to a duly approved budget.

    解説

  • 16

    Accounting Cycle

    補足(例文と訳など)

    答え

    • A six-step procedure that results in the preparation and analysis of the major financial statements.

    解説

  • 17

    Bookkeeping

    補足(例文と訳など)

    答え

    • The recording of business transactions. Bookkeepers divide a firm's transactions into meaningful categories and post them into a record book or computer program called a journal.

    解説

  • 18

    Double-Entry Bookkeeping

    補足(例文と訳など)

    答え

    • Bookkeepers record all transactions in two places so they can check one list of transactions against the other for accuracy.

    解説

  • 19

    Ledger

    補足(例文と訳など)

    答え

    • A specialized accounting book or program where all information is in one place.

    解説

  • 20

    Trial Balance

    補足(例文と訳など)

    答え

    • -- A summary of all the information in the account ledgers.

    解説

  • 21

    Financial Statement

    補足(例文と訳など)

    答え

    • A summary of all the financial transactions that have occurred over a particular period.

    解説

  • 22

    Key financial statements of business are:

    補足(例文と訳など)

    答え

    • Balance sheet, Income statement, Statement of cash flows

    解説

  • 23

    Fundamental Accounting Equation

    補足(例文と訳など)

    答え

    • The basis for the balance sheet.

    解説

  • 24

    Balance Sheet

    補足(例文と訳など)

    答え

    • The financial statement that reports a firm's financial condition at a specific time.

    解説

  • 25

    Balance Sheet

    補足(例文と訳など)

    答え

    • The financial statement that reports a firm's financial condition at a specific time.

    解説

  • 26

    Assets

    補足(例文と訳など)

    答え

    • Economic resources owned by a firm. Items can be tangible or intangible

    解説

  • 27

    Liquidity

    補足(例文と訳など)

    答え

    • Ease with which assets can be converted into cash.

    解説

  • 28

    Current Assets

    補足(例文と訳など)

    答え

    • Items that can or will be converted to cash within one year.

    解説

  • 29

    Fixed Assets

    補足(例文と訳など)

    答え

    • Long-term assets that are relatively permanent such as land, buildings, or equipment.

    解説

  • 30

    Intangible Assets

    補足(例文と訳など)

    答え

    • Long-term assets that have no physical form but do have value such as patents, trademarks, and goodwill.

    解説

  • 31

    Liabilities

    補足(例文と訳など)

    答え

    • What the business owes to others - its debts.

    解説

  • 32

    Accounts Payable

    補足(例文と訳など)

    答え

    • Current liabilities a firm owes for merchandise or services purchased on credit.

    解説

  • 33

    Notes Payable

    補足(例文と訳など)

    答え

    • Short or long-term liabilities a business promises to pay by a certain date.

    解説

  • 34

    Bonds Payable

    補足(例文と訳など)

    答え

    • Long-term liabilities that the firm must pay back.

    解説

  • 35

    Owners' Equity

    補足(例文と訳など)

    答え

    • The amount of the business that belongs to the owners minus any liabilities of the owners.

    解説

  • 36

    Retained Earnings

    補足(例文と訳など)

    答え

    • Accumulated earnings from the firm's profitable operations that are reinvested in the business.

    解説

  • 37

    Income Statement

    補足(例文と訳など)

    答え

    • The financial statement that shows a firm's bottom line - that is, its profit after costs, expenses, and taxes.

    解説

  • 38

    Net Income/Net Loss

    補足(例文と訳など)

    答え

    • The revenue left over after costs and expenses.

    解説

  • 39

    The formula for the income statement

    補足(例文と訳など)

    答え

    • Revenue-Cost of Goods Sold= Gross Profit, -Operating Expenses= Net Income before Taxes-Taxes= Net Income or Net Loss

    解説

  • 40

    Revenue is the

    補足(例文と訳など)

    答え

    • monetary value a firm received for goods sold, services rendered or other payments.

    解説

  • 41

    Cost of Goods Sold (or Manufactured)

    補足(例文と訳など)

    答え

    • Measures the cost of merchandise the firm sells or the cost of raw materials and supplies it used in producing items for resale.

    解説

  • 42

    Gross Profit (or Gross Margin)

    補足(例文と訳など)

    答え

    • How much a firm earned by buying (or making) and selling merchandise.

    解説

  • 43

    Operating Expenses

    補足(例文と訳など)

    答え

    • Cost involved in operating a business, such as rent, salaries and supplies.

    解説

  • 44

    Depreciation

    補足(例文と訳など)

    答え

    • The systematic write-off of the cost of a tangible asset over its estimated useful life.

    解説

  • 45

    FIFO

    補足(例文と訳など)

    答え

    • First-In, First-Out

    解説

  • 46

    LIFO

    補足(例文と訳など)

    答え

    • Last-In, First-Out

    解説

  • 47

    Statement of Cash Flows

    補足(例文と訳など)

    答え

    • Reports cash receipts and cash disbursements related to the three major activities of a firm:

    解説

  • 48

    three major activities of a firm:

    補足(例文と訳など)

    答え

    • Operations, Investments, Financing

    解説

  • 49

    Cash Flow

    補足(例文と訳など)

    答え

    • The difference between cash coming in and cash going out of a business.

    解説

  • 50

    Ratio Analysis

    補足(例文と訳など)

    答え

    • The assessment of a firm's financial condition using calculations and financial ratios developed from the firm's financial statements

    解説

  • 51

    Key ratios include

    補足(例文と訳など)

    答え

    • Liquidity ratios, Leverage ratios, Leverage ratios, Performance ratios. Activity ratios

    解説

  • 52

    Liquidity ratios measure a firm's ability

    補足(例文と訳など)

    答え

    • to turn assets into cash to pay its short-term debts.

    解説

  • 53

    Two key ratios of liquidity

    補足(例文と訳など)

    答え

    • Current ratio, Acid-test ratio

    解説

  • 54

    Leverage ratios measure

    補足(例文と訳など)

    答え

    • the degree to which a firm relies on borrowed funds in its operations. Debt to Owner's Equity Ratio

    解説

  • 55

    Key ratios include of leverage

    補足(例文と訳など)

    答え

    • Debt to Owner's Equity Ratio

    解説

  • 56

    Profitability ratios measure

    補足(例文と訳など)

    答え

    • how effectively a firm's managers are using the firm's various resources to achieve profits.

    解説

  • 57

    Key ratios include of profitability

    補足(例文と訳など)

    答え

    • Basic earnings per share, Return on sales, Return on equity

    解説

  • 58

    Activity ratios measure how

    補足(例文と訳など)

    答え

    • effectively management is turning over inventory.

    解説

  • 59

    Key ratios include of Activity

    補足(例文と訳など)

    答え

    • Inventory turnover ratio. found on firms balance sheet an income statement

    解説

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