Accounts Payable - ANS-amounts that the corporation have to pay to suppliers in the destiny
Accounts recievable - ANS-quantities to be recieved within the destiny from clients
Accrual Accounting - ANS-concept that accountants usually document transactions once they
occur, no longer necessarily when coins is recieved or paid
Accumulated Depreciation - ANS-total quantity of depreciation expensed since the belongings'
date of purchase
Accumulated other complete earnings - ANS-recorded in stockholders equity 1. Unrealized
profits/losses on certain securities 2. Foreign currency translation modifications 3. Certain
gains/losses on pension plans
AICPAs - ANS-defines moral conduct code of professional conduct
Asset Turnover - ANS-Sales revenue/ overall belongings
measures how correctly the enterprise makes use of assets to generate sales
Assets - ANS-items of fee which includes stock and system are financed with liabilities(debt) or
stockholders' equity(owners' stocks)
Assets= liabilities + stockholders' fairness
Audits - ANS-attest to whether a company's economic statements observe the GAAP policies
Balance Sheet - ANS-affords a picture of a agency's monetary function as of a positive date
Basic profits in line with share - ANS-corporations divide net profits by the real average variety
of commonplace stocks amazing
Cash and Cash equivalents - ANS-real currency, financial institution accounts, and investments
that may be liquidated without delay
Cash- Basis Accounting - ANS-records transactions whilst coins is recieved or paid
common size income announcement - ANS-compares all amounts within three hundred and
sixty five days to revenue of that identical 12 months
, Common-size stability sheet - ANS-compares all quantities within on year to total property of
that identical yr
Contributed Capital - ANS-amounts paid by stockholders to buy common stock and desired
inventory
Contributed capital (ending) - ANS-Contributed capital, starting + issuance of shares -
(Repurchase to retire stocks)
Cost of Goods Sold - ANS-largest price item which reviews the wholesale prices of stock bought
during the accounting period
CPAS - ANS-licensed by means of the nation/behavior audits
creditor - ANS-entity loaning the money records a bond recievable
Current assets - ANS-expected to be converted into cash, sold, or fed on within the subsequent
12 months
contemporary liabilites - ANS-are liabilities due within twelve months
present day ratio - ANS-Current belongings/modern-day liabilites
measure short term liquidity and the ability to pay current liabilities as they come due
Debt Ratio - ANS-Total liabilities/ Total property
exhibits the share of belongings financed with debt and solvency
Debtor - ANS-borrowing agency facts bonds payable
Depreciation Expense - ANS-fee allocated to each 12 months of the belongings lifestyles
Discontinued Operations - ANS-recored whilst a organization closes down or sells part of its
business
Dividend charge - ANS-Annual common inventory dividends paid/average quantity of
commonplace shares top notch
amount of dividends paid yearly for every share of inventory held by means of buyers
Earnings per proportion - ANS-Net Income-Preferred dividends/Average variety of
commonplace shares excellent
Amount of internet income earned via each character proportion of stock held by way of traders
Expenses - ANS-Cost of bringing in revenues