Accounts

Operating Expenses/Overhead. – Expenses incurred in the normal operation of a business.
net loss – the difference between total revenue and total expenses when total expenses is
greater
Insurance expense – as part of operating expenses
Cost Principle – aquired assets and service should be recorded at historical cost
ROFL – (ROE – ROA), remember ROE=ROA+ROFL; the effect of financial leverage on a company's ROE
Income Statement – Revenue-expenses=Net Income
Period Cost (Non-Manufacturing) – all costs not included as product costs, expensed in the year incurred (operating expense)
Receivables turnover ratio – Number of times the average accounts receivable balance is collected
Working Capital – Is the dollar difference between total current assets and total current liabilities.
current liabilities – Obligations due to be paid or settled within one year or the operating cycle, whichever is longer.
Suppose you are a British venture capitalist holding a major stake in an e-commerce start-up in Silicon Valley. As a British resident, you are concerned with the pound value of your U.S. equity position. Assume that if the American economy booms in the future, your equity stake will be worth $1,000,000, and the exchange rate will be $1.40/£. If the American economy experiences a recession, on the other hand, your American equity stake will be worth $500,000, and the exchange rate will be $1.60/£. You assess that the American economy will experience a boom with a 70 percent probability and a recession with a 30 percent probability. What is your estimated exposure to the exchange risk?
income statement – rachunek zysków i strat usa
Privacy – Freedom from unauthorized intrusion; state of being let alone and ability to keep personal matters confidential.
Debt ratio – Ratio of total liabilities to total assets; used to reflect risk associated with a company's debts
account title – The name given to an account
net income (Net profit) – excess of total revenues over total expenses.
Net loss – Excess of expenses over revenues for a period
Investing Activities – Purchase or sale of plant and equipment are examples of this activity.
Suppоse yоu аre а British venture cаpitalist hоlding a major stake in an e-commerce start-up in Silicon Valley. As a British resident, you are concerned with the pound value of your U.S. equity position. Assume that if the American economy booms in the future, your equity stake will be worth $1,000,000, and the exchange rate will be $1.40/£. If the American economy experiences a recession, on the other hand, your American equity stake will be worth $500,000, and the exchange rate will be $1.60/£. You assess that the American economy will experience a boom with a 70 percent probability and a recession with a 30 percent probability. What is your estimated exposure to the exchange risk?
Just in time processing – is a management approach that focuses on reducing time and cost and eliminating poor quality.
income statement – A summary of the revenue and expenses for a specific period of time, such as a month or a year.
Accounting records – Organized summaries of a business's financial activities are called

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