Weisinger Accounting Ch 5

Natural Resources – Are assets that occur in nature, such as minerals deposits, timber tracts, oil and gas.
Work Sheet – A columnar accounting form used
retain – держать, удерживать, аккумулировать, вмещать
accelerated depreciation – beschleunigte Abschreibung
Going Concern Assumption – The assumption that a business will continue to operate indefinitely.
(cash flows) decrease in current assets other then cash – operating activities (add)
rental revenue – Income statement
Other revenues and gains
The goal of information security management is to protect which of the following?
Dishonored Check – bank refuses to pay
sistema integrado de jubilaciones y pensiones FIJP – pension fund system SIJP
horizontal analysis – amount of item on current financial statement compared w/ same item on other statement
cost accounting – odliczanie kosztów
a. – Acid Test Ratio: reflects the liquidity of a company.
post-closing trail balance – list of accounts and they balances a particular date after we have updated account balances for closing entries.
Extraordinary items – Gains or losses that are both infrequent and unusual
The gоаl оf infоrmаtion security mаnagement is to protect which of the following?
Amortized Cost Method – Reports investments in debt securities held to maturity at cost minus any premium or plus any discount.
trial balance – a proof of the equality of debits and credits in a general ledger
Total Contribution margin – Will always change when sales change

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