Exam 4 Flashcards

Terms Definitions
Inventory turnover
COGS
ratio
expresses the mathematical relationship between one quantity and another
GAAP
generally accepted accounting principles established by SEC and FASB
Auditors
independent intermediaries who help ensure that management has appropriately applied GAAP in preparing the company's financial statements
Long-term Investments
Asset, Balance Sheet, Debit
account
is a subdivison under assets, liabilities, or owner's equity. it show a balance
with recourse
seller bears risk of loss.
accounting theory involved with disposing a segment or product line
differential analysis
Know and understand the cost allocation procedures for each category of LLA
...
ENDING RETAINED EARNINGS IS REPORTED ON THE BALANCE SHEET AND 










 
 

 THE STATEMENT OF RETAINED EARNINGS.

 




 














 
 

 SERVICE REVENUE IS INCREASED BY A CREDIT AND REPORTED

 













 
 

 ON THE INCOME STATEMENT.

 



Financial statements
classified balance sheet multiple step income statement
profit margin
=net income/net sales. shows percent of each sales dollar that results in net income.
When was the NZ Conceptual framework introduced?
1993
accounting records
organized summaries of a business;s financial activities
Certified Public Accountant
A professional designation recognizing an individual's education, experience and integrity
Accounting equation
An equation showing the relationship among assets, liabilities, and owners equity
Money Measure
The recording of all business transactions in terms of money.
NPV Formula
Discounted Future Cash Flows - Investment
hurdle rate
minimum required rate of return chosen by management. often exceeds the cost of capital.
EXPENSES
COSTS INCURRED IN THE NORMAL COURSE OF BUSINESS TO GENERATE REVENUE
Sarbanes-Oxley Act
A set of laws established to strengthen corporate reporting in the United States.
Realization Principle
requires that the earnings process is judged to be complete or virtually complete, and there is reasonable certainty as to the collectibility of the asset to be recieved before revenue can be reconized.
owner's equity
the amount remaining after the value of all liabilities is subtracted from the value of all assets
True or False- If the company actually incurs less factory overhead costs than it applies during the year, the factory overhead account will have a negative balance indicating the company has overapplied factory overhead to goods in process.
True
material =
amount @ std * price @ std
direct expenses
cost readily traced to a department b/c they are incurred for that department's sole benefit
MVA equation
MV of equity - BV of equity
Chart of Accounts
Lists of accounts used by a business
fundamental accounting equation
Assets = liabilities + owners' equity; this is the basis for the balance sheet.
Statement of Stockholder's equity
reports all changes in stockholder's equity
mutual agency
A legal right that permits a partner to enter nto contracts and agreements that are binding on all members of a partnership
Sales in Dollars=
Fixed costs+ OPer. INc, / CM ratio
What is Materiall price Variance?
Actual production - Standard production X actual quantity
(AP-SP) AQ
A contra account
is an account linked with another account, and having an opposite normal balance
accounting reports are prepared using specific rules which are known as
generally accepted accounting principles
total quality management
focus is on continuous improvement by serving customers and solving problems through teams of front line workers
stockholder
an owner of one or more shares of a corporation
cash payments journal-
a special journal used to rcord only cash (check) payment transactions
Financial Accounting Standards Board (FASB)
The organization that currently sets the accounting standards.
Certified Public Accountant (CPA’s)
Public accountants who have met the stringent state licensing requirements.
Discretionary Costs
Cost that may or may not be incurred based on the decision of a particular person - EX: GM
loss on plant assets
loss that results when a plant asset is sold for less than its book value
Cash Flows from Investing Activities
cash inflows and outflows related to the acquisition or sale of productive facilities and investments in the securities of other companies
net negative operating cash flow
indicates company had a net loss using the cash basis of accounting
Who determines the GAAP in the US?
1) the FInancial Accounting Standards Board (FASB)
2) Accounting Principles Board (APB)
Accrued Interest & Interest Expense
When the end of an acctg period occurs between the
What things must be in the notes to the financial statements?
a lot of information, generally not numerical but explain numbers in finances
nephro-
kidney
pediatr/o
child
phyt/o
plant
manual
hand
endo
within
thigh
femoral
ischium
appendicular
chin
mental
URE
PROCESS
mRNA
transcription
cheil/o
labi/o
lip
somat/o
body
later
side
proct
anus
HD
hip disarticulation
Facing Down
Prone
PROTIENS
AMINO ACIDS
COLLAGEN/GENES
peri
means surrounding
Nucleolus
Assembles ribosomes
AB
AWAY FROM
sial/o
saliva, salvary
hip bone
2
tachy
P rapid, fast
produces the dentin
odonblast
Our largest organ
Skin
RENAL ARTERY
TO KIDNEY
toward the head
cephalic
Inferior orbital fissure
V2
chronic
constant; habitual; inveterate:
amni/o; amnion/o
amnion, amniotic fluid
striated
skeletal & cardiac muscle
Dentritic epidermal cell type
Langerhans
Excretion
removal of metabolic waste
R.I.C.E
REST ICE COMPRESSION ELEVATION
Ascites
Accumulation of serous fluid
lesion
an injury; hurt; wound.
epi-
upon, at, in addition to
surgical removal of the eye
enucleation
Musculocutaneus nerve
pierces and innervates coracobrachialis & muscles of anterior (flexor) compartment of the arm, biceps brachii and brachialis
larynx (primary function)
makes speech possible
pituitarism
any disorder of pituitary function
QRS WAVES
depolarization of the ventricles
ALSO CALLED LACTOGENIC HORMONE, SECRETED BY THE ANTERIOR PITUITARY GLAND, AND STIMULATES THE MAMMARY GLAND TO MAKE MILK
PROLACTIN
thrombectomy
surgical removal of a thrombus
alveolar PCO2 is what
40 mmHg
symptom
any phenomenon or circumstance accompanying something and serving as evidence of it.
preeclampsia
abnormal development of high blood pressure that may be accompanied with proteinuria and edema, all due to toxemia during pregnancy
disease characterized by early senility,loss of recongnition of person, confusion
Alzheimer's disease
disorder of thyroid gland characterized by presence of "hyperthyroidism", goiter, etc
Graves' Disease
Glands secrete material obtained from ______?
Blood
what is hair?
hair follicle
hair shaft/part
lanugo/soft hair on babies
Most common ankle sprain.
Lateral ligament sprain
Visual Part of the brain
Occipital Lobe
capillaries
site of exchange with tissues; substances move thru by diffusion
HEART
THAT ORGAN THAT LOOKS ALL BUTCHERED
muscular arteries
medium-sized arteries or distribution arteries. they distribute blood to the body's skeletal muscle and internal organs. Have thick tunica media and smooth muscle cells, as opposed to elastic tunica media
Sinus
Hollow air cavity within a bone
hypotension
chronic condition with blood pressure below normal
Emulsification
Process where large fat particules change to small particles.
sensory impulses from taste receptors are carried by the ____ cranial nerve
facial
acute
sharp or severe in effect; intense:
Describe secondary cartilaginous joint/articulation
-united by fibrocartilage
-permanent joints
ex. intervertebral discs or symphysis pubis
-functional amphiarthoses
origin of biceps brachii
Long head: supraglenoid tubercle
Short head: coracoid process
palpitation
an experience of pounding, racing, or skipping of the heartbeat.
Handling of body fluids and specimens should only be done while wearing goggles, masks, gloves, and impermeable clothing
Projections into the brain ventricles that produce cerebrospinal fluid.
choroid plexus
thin structures that are usually composed of epithelium and underlying connective tissues, lining body cavities and covering body surfaces.
Epithelial Membranes
antigen
protein that can interact with an antibody
cold temperatures are used to destroy tissue during
cryocauterization
Most abundant cell type that produces a tough fibrous protein that gives the epidermis its protective properties
Keratinocytes
less prominent ridge than a crest
linea (line)
The adequate supply of oxygen and nutrients to the organs and tissues of the body is called
perfusion
natural exposure to an antigen
Active natural immunity
Neutron number
the difference obtained between the Atomic mass resulting in the atual number of neutrons
AHD under and symp.
SIADH; increase body weight
endocrine gland
ductless glands, secretions are all hormons extrued directly into the blood or lymphocic vessels that weave through glands
A CHEMICAL THAT ACTIVATES OR INHIBITS TRANSMISSION FOR IMPULSES AT THE SYNAPSIS
NEUROTRANSMITTER
Lymphatic system
assist in circulation by bringing fluids from the tissues back to the blood. Organs of the lymphatic system, such as the tonsils, thymus gland, and the spleen, play a role in immunity, protecting against disease.
the respiratory centers of the medulla which control resp rhythm can be suppressed by drugs and alcohol T or F
true
defiency in numbers of white blood cells
neutropenia
name the sensory receptors located in the semicircular canal
cristae
edema
effusion of serous fluid into the interstices of cells in tissue spaces or into body cavities.
weight bearing when seated; the area of problem when 'saddle sore'
ischial tuberosity
action of Semimembranosus
Hip extension, knee flexion, medial rotation
Which region surrounds the external acoustic meatus and includes the styloid process?
The Tympanic part/region.
thyroid horomone(throxine-T) does what
stimulate rate of oxygen consumption(metabolic rate of cells),regulates physical & mental development, development of sexual maturity
Which muscles attached to the hair follicles cause goose bumps?
arrector pili
The percentage of packed RBC volume in whole blood is called ______.
hematocrit
water is a major component of mucus and other lubricating substances
lubricant
branch of the respiratory tree between the trachea and the bronchioles.
Primary bronchi
Away from the body surface; more internal
Deep (internal)
Graves' disease
an autoimmune disorder that is caused by hyperthyroidism, is characterized by goiter &/or exophthalmos
Shaped like a Greek letter is the
lambdoid suture.
EXTENSOR DIGITORUM COMMUNIS
LOWER ARM MUSCLE, NEXT TO EDL
This antibody is found mainly in mucus and other secretions that bathe body surfaces
IgA
cell membrane
the outer protective covering of the cell; also called the plasma membrane or plasmalemma
Periodic Table
The arrangement of the elements by increasing atomic number in such a way that similar properties repeat at periodic intervals.
doppler ultrasound
ultrasound test of blood flow in certain blood vessels
The 4 tastes are:
Sweet, Sour, Salty, and Bitter.
shunting causes pulm vein PO2 lower or higher than alveoli PO2
lower
An accumulation of fluid in the pleural space is called _______________________.
pleural effusion
phalanx
(in ancient Greece) a group of heavily armed infantry formed in ranks and files close and deep, with shields joined and long spears overlapping.
ileum
the third and lowest division of the small intestine, extending from the jejunum to the cecum.
acronym
a word formed from the initial letters or groups of letters of words in a set phrase or series of words, as Wac from Women's Army Corps, OPEC from Organization of Petroleum Exporting Countries, or loran from long-range navigation.
eponym
a person, real or imaginary, from whom something, as a tribe, nation, or place, takes or is said to take its name:
longest and most distinct marking line on external iliac ala
anterior gluteal line
measures the number of white blood cells per cubic centimeter
white blood count
Digestive fluids
inhabit the growth of bacteria in the stomach and intestines
What is the pupil size in the presence of regular light?
Constricted
WBC - white blood count
5,000-10,000 white blood cells /microliter of blood
The thoracic duct empties where?
into the left subclavian vein
On what bones is this foramen or canal on:infraorbital foramen?
maxilla
endocardium provides
a smooth lining for the chambers of the heart and covers the valves of the heart
Small changes in blood vessel diameter cause large changes in resistance, making the vasomotor mechanism ideal for regulating blood flow and what??
Regulating blood pressure
ZYGOMATIC BONES ARE FOUND IN THE
CRANIUM (SKULL, FLAT BONE)
complete fracture
a bone is fractured into two separted pieces
the annulus fibrosus is the outer part of the intervertebral disc , so what is in the middle
nucleous pulposus
symptoms of hyperventiation treatment
tingling hands/feet and muscle spasm. treatment-breathe into paper bag which increases the PCO2
What do these roots form?
Trunks: Superior (C5-C6)Middle (C7)Inferior (C8)
neurotomy
the cutting of a nerve, as to relieve neuralgia.
what do themedial and lateral collateral ligaments do for the knee joint
prevent rotation of extended knee
blood test that measures the amount of thyroid-stimulating hormone in the blood (hypo or hyperthyroidism)
thyroid-stimulating hormone level
Q After the salpingopharyngeus m blends with the palatopharyngeus m., where does it attach?***
A to the thyroid cartilage***
A prime mover for extending the arm at the shoulder is the:
Latissimus dorsi
What is cardiac output determined by?
stroke volume and heart rate
endocrine reflect: simple and complex
simple= onecomplex= 2 or more hormones
XI. Accessory, M
Cerv. Portion of Spinal Cord; neck and back
Describe the anatomy of the intertrochanteric area?
extracapsular, good cancellous bone, abundant blood supply
Describe the location of the Ilioinguinal nerve?
exits the deep fascia through the superficial inguinal ring (with the spermatic cord or round ligament of uterus)
The _______ _______ separates the diaphysis from the epiphyses.
epiphyseal plate or line (aka metaphysis)
How does lymphatic vessels transport dietary lipida
lacteals absorb fats & other nutrient
primary function of the PECTORAL girdle
position the shoulder joint and provide a base for arm movement
irregular bones
bones that do not fall into one of the proceeding categories
Klumpke's paralysis involves damage to what aspect of the brachial plexus?
the inferior trunk (aka claw hand)
Where does the superficial plantar venous network drain into?
into medail and lateral marginal veins or into dorsal digital veins through perforating branches
The upper portion of the lower respiratory tract
is responsible for speech and coughing
What are the names of the four heart valves?
tricuspid, bicuspid, pulmonary, aortic
this is the part of the oviduct, past the infundibulum about 2/3 of the oviduct
amuplla of the oviduct
Where does the FDL originate?
on the medial portion of the posterior surface of the tibia
what is the function of the acetabular fossa?
for passage of ligament and neurovascular structures
What do Cardiac and Skeletal muscle have in common? How are they different?
Common: striated, ability to contract Different: number and position of nuclei,
voluntary vs involuntary
radi - ray + dee(rays)
radiology(rays, study of)
what are some things which can cause tinnitis
inflammation of the middle ear, cochlear nerve degeneration, side effect of medications
Q What group/layer of the back mm. are the splenius capitis/cervicis mm. located in?
A superficial layer of the deep/intrinsic group
Where else does the tibialis posterior originate besides the interosseous membrane?
on the posterior surface of the tibai and fibula
Q The L coronary artery supplies the LA, LV, part of RV, ant 2/3 IV septum, and small part of SA/AV nodes. Visualize this. Now, name it's branches.
A L marginal artery, ant. IV artery, and the circumflex branch
A virus will use the nucleic acids and enzymes
of an infected cell to produce other viruses, often multiplying to the point that the host cell ruptures and dies.
Q If the S. thoracis m. inserts as far up as T1. What is the origin of the S. cervicis? Where does it insert?
A O = C7 SP and lower nuchal lig. I = C2 SP
pachy-
thick
cold
crypt
lateral
away from-side
decid
to cut off
Diarthrosis joints
Free movement
Structure for lipids?
Straight chain
where does photosynthesis occur
chloroplasts
Define an Aquifer
-permeable sediment
Herbivore
heterotroph that only eats plants
class chelicerata
75,000 species
 
horseshoe crabs, sea spiders, scorpions, mites, ticks, etc.
Cathode
negative pole attracts cations positive charges
Does neutralization, opsonization, and activation of complement occur inside or outside the cell
OUTSIDE
What is mycosis?
A fungal infection.
detritivores
animals or protists that consume detritus
_________ are proteins that facilitate biochemical reactions.
Enzymes
bacteria - metabolic diversity
chemical transformations
 
can digest crude oil, synthesize vitamins, produce antibiotics
 
dioxin
organisms that have identical alleles for a particular trait are (blank)
homozygous
epithalamus (pineal gland)
secretes seratonin and melatonin
glycolysis
• first step in oxidation of glucose• occurs in cytoplasm (cytosol)• input: glucose, NAD+, ADP• total yield per glucose molecule: 2 NADH, 2 pyruvate, 2 ATP (net)• substrate-level phosphorylation generates the ATP
enterocoels
The coelom in deuterostomes develops from outpocketing of the gut




f0 + f1 + f2 =
1
cytoskeleton
a shifting lattice arrangement of structural and contractile components distributed throughout the cell cytoplasm, composed of microtubules, microfilaments, and larger filaments, functioning as a structural support and transport mechanism.
polyphyletic
a group that consists of several evolutionary lines and does not include the most recent common ancestor of the included lineages
cell wall
outer layer that maintains cell's shape and protects cell from mechanical damage; made of cellulose, and other polysaccharides, and protein
Mantle
the molten, fluid material under the plates
without the ___ protein, there would be no guarantee that each daughter cell would end up wtih all the chromosomes and just one copy of each chromosome because replication of chromosomes and segregation of chromosomes happen at different times
cohesin
primary consumer [2]

eat produces and store fat
Outgroup
The closest ancestor of an ingroup lacking the trait / synapomorphy
Golgi Apparatus
Structure: Stack of membrane flattened sacks at end of Endoplasmic reticulumFunction: packaging/modification of proteins/lipids
When a heterozygote's phenotype shows a mixture of the phenotypes of two homozygotes because one allele of the pair is not fully dominant over its partner, this is called:
incomplete dominance.
taxon
generic term that could mean species or some larger grouping usually represent kingdom or phyla
Bacteriaresponsible for O2 production on Earthuse chlorophyll A for photosynthesis
Low-GC Gram Positives
individuals that are anchored to soil, rocks, or tree bark
- Rhizoids
microtubule
a hollow cylindrical structure in the cytoplasm of most cells, involved in intracellular shape and transport.
matter
anything that takes up space and has mass
Blood Glucose Regulation
controlled by the Islets of Langerhans
-islets of langerhans causes pancreas to release insulin when the notice high blood sugar
-insulin causes cells to uptake glucose in blood
class aves - birds
most diverse terrestrial vertebrate group
 
28 orders, 166 families, 8600+ species
Dehydration reaction
A chemical process in which two molecules become covalently with the removal of a water molecule. Also called condensation.

Carl Woese

first used ribosomal RNA (16S rRNA) sequences as a
tool for constructing phylogenetic relationships which can be
visualized on a phylogenetic tree.
step 3 
2 G3p molecules are made into ___ the remaining G3p molecules are made back into RuBp. requires ____
glucose
atp energy
C. Echiniodea are...?Their characteristics are...?
Sea urchins and sand dollarsPentaradial symmetry; disk shaped w/no arms; compact skeleton; movable spines; tube feet w/suckers
Polar molecule
A molecule with an uneven distribution of electrical charge. (e.g. the slightly positive hydrogen ions in an H2O molecule are attracted to the slightly negative oxygen ion in a different H20 molecule)
organelle
a specialized part of a cell having some specific function; a cell organ.
senescence
the growth phase in a plant or plant part (as a leaf) from full maturity to death
Allopatric isolation
formation of a new species due to geographic isolation
-New species form while geographically isolated from is ancestor.
Alpha helix does what
Wraps around, not much energy used
determinate hair
hair that grows to a specific length and stops; ex. eyelashes, eyebrows
Darwin's Second Conclusion
Obs. 3: Individuals of a population vary in fitnessConcl. 2: Fitness determines survival resulting in natural selection
1st appearance of most animals!1. Arthropods2. Annelids3. Trilobites4. Eocrinoids
Paleozoic Oceans (post-Cambrian Exp)
parasites
an organism that lives on or in an organism of another species, known as the host, from the body of which it obtains nutriment.
Define population.
A group of members of the same species in the same area capable of interacting.
Anthozoan (unit of organization)
-colony of polyp connected together by tubes called stolon, little tube that passes water through colony sometimes referred to as gastro-vascular tube (why sea anemones are diff from other organisms)
-connected through nerves and reproduce asexually
-each polyp has specific size and shape
-after producing asexually forms connected colonies of polyps
List 4 similarities found between deep water and terrestrial forest ecosystems
1) same functional components2)need same vital nutrients3)Regulated by light and temperature in the same sort of way4)same stratified management-an uppper autotophic stratum, the grazing food web-a lower heterotrophic stratum, the detritus food web
pyramid of energy flow
based on the actual amount of energy at each tropic level and is extremely difficult to produce and has been determind for very few ecosystems; Diagram representing the flow of energy through each trophic level in a food chain or food web. With each energy transfer, only a small part (typically 10%) of the usable energy entering one trophic level is transferred to the organisms at the next trophic level. Compare pyramid of biomass, pyramid of numbers.
What does ATP stand for? What are the 3 parts of ATP?
Adenosintriphosphate, sunlight, chlorphyll and photosythesis
24. How does mutualism differ from these two?
Mutualism benefits both partners in the relationship.
Earth coverage, salt water
75% of Earth covered by water, 93% is salt water.
If a cell gets too much water , it ____
swells and bursts
What are the limits of fossil records?
biased in favor of organisms that could be captured in a fossil (soft materials disappear, bones, teeth, etc stay) - environmental bias too of places that fossils can succeed
The citric acid cycle
aka the kreb cycle or the the cycle of triacarboxylic acids
An individual who does not finish all of a prescribed antibiotic is
adversely affecting the health of all individuals who, in the future, may be exposed to that bacterial strain.

 
 
 
 
 
 
 
 
 
 

 


Fissures

 
 
 
 
 
 
 
 
 
 

 


deep
furrows
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Term:
Definition:
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