Financial Reporting and Analysis Gibson 13th Edition Test Bank
Click here to download the test bank INSTANTLY!
htt : testbanksolutionsmanualzone.blo s ot.com 2013 02 finan-
Name: Financial Reporting and Analysis
The amount of debt financing in relation to equity financing.
The date at which an employer and an employee reach a mutual understanding of the key
terms and conditions of a share-based payment award.
A pension plan that specifies the employers contributions and bases benefits solely on
the amount contributed.
Interperiod tax The process of allocating the taxes paid by a company over the periods in w
Obligations whose liquidation is reasonably expected to require the use of existing
resources properly classifiable as current assets or the creation of other current liabilities.
An inventory costing met
Expense that results from the general administration of the companys operation.
A companys bottom line stated on a per share basis.
The undistributed earnings of a corporation
Monies due on accounts from customers arising from sales or services rendered.
Depreciation allocates the cost of buildings and machinery over the periods of benefits.
Mandatory report filed by a company on an annual basis with the Securities and Exchange
Assets = Liabilities + Owners Equity.
A separate legal entity having its own rights, privile
Excellence in Financial Management
Course 2: Financial
Prepared by: Matt H. Evans, CPA, CMA,
This course provides a basic understanding
of how to prepare a financial plan (budgeted
financial statements). This course will also
A board established by the AICPA that issued opinions establishing accounting standards
during the period 1959-1973.
See American Institute of Certified Public Accountants.
Comparability For accou