Сдать тест Иностранный язык в профессиональной сфере

1

Expenses that have been recognized in the income statement but are not yet contractually due

- taxes payable

- interest payable

- wages payable

- accrued warranty expense

a.                  Accrued liabilities

b.                  Deferred tax liabilities

c.                  Trading securities

d.                  Simple capital structure

2

assets, liabilities, owner's equity

a.                  Statement of changes in equity

b.                  Examples of current liabilities

c.                  Statement of cash flows

d.                  3 components of a balance sheet

3

Used to reduce the value of its controlling account

a.                  Contra account

b.                  Outstanding shares

c.                  Net revenue

d.                  Treasury stock

4

Obligations in the form of promissory notes owed to creditors and lenders. Can be reported as noncurrent liabilities if matures in over a year

a.                  Notes payable

b.                  Accumulated OCI

c.                  Working capital

d.                  Proxy statements

5

Reports on the financial performance of a company over time

a.                  Prepaid expenses

b.                  Balance sheet

c.                  Fair value model

d.                  Income statement