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Английский язык в профессиональной сфере.фм_БАК(2/2)ГиМУ Синергия МТИ МОСАП Ответы на итоговый тест Иностранный язык в профессиональной сфере
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- 2023 год
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- Accounts payable
- Notes payable and current portion of long-term debt
- Accrued liabilities
- Taxes payable
- Unearned revenue
• Examples of current liabilities
• Examples of non-current liabilities
• Components of shareholders' equity
• Statement of changes in equity
- Often used in banking industry
- Present assets and liabilities in order of liquidity
- IFRS only
• Noncontrolling interest
• Liquidity-based format
• Liquidity ratios
• Straight-line depreciation
1. Identify the contract(s) with a customer.
2. Identify the separate or distinct performance obligations in the contract.
3. Determine the transaction price.
4. Allocate the transaction price to the performance obligations in the contract.
5. Recognize revenue when (or as) the entity satisfies a performance obligation.
• step process for recognizing revenue (under both IFRS and GAAP)
• Other comprehensive income (OCI)
• 6 steps of financial statement analysis framework
Account that holds net income of the firm less dividends as stockholders' equity. Cumulative earnings that have not been paid out to shareholders as dividends.
• Qualified opinion
• Prepaid expenses
• Retained earnings
• Diluted securities
Allocation of the cost of an intangible asset over its service life. Should match the proportion of economic benefits. Goodwill is not amortized but needs to be tested for impairment annually.
• Amortization
• Current assets
• Retained earnings
• Accounts payable
Amount that remains after the direct costs of producing a good are subtracted from revenue
• Treasury stock
• Current ratio
• payable
• Gross profit
bank loans, notes payable, bonds payable, derivatives
usually reported at amortized cost (issue price - principal payment +- amortized discount/premium)
reported at fair value when derivative liabilities or exposures hedged by derivatives
• Examples of non-current liabilities
• Noncontrolling interest
• 3 elements of an income statement
• Long-term financial liabilities
Cash effects of transactions that involve the normal business of a firm
• Internal controls
• Operating cash flow
• Measurement bases
• Investing cash flow
Debt securities that are not expected to be held to maturity or sold in the near term. Unrealized gains/losses reported as OCI, not on income statement.
• Available-for-sale securities
• Last-In, First-Out (LIFO)
• Classified balance sheet
• Complex capital structure
expresses each item of the balance sheet as a percentage of total assets. The common-size format standardizes the balance sheet by eliminating the effects of size. This allows for comparison over time (time-series analysis) and across firms (cross-sectional analysis)
• IFRS required financial statements
• Vertical common-size balance sheet
• Statement of changes in equity
• Held-to-maturity securities
income statement items and changes in balance sheet accounts
• Items on cash flow statement from two sources:
• Statement of cash flows
• Financial assets measured at fair value (mark-to-market accounting)
• 3 components of a balance sheet
inflows and outflows of cash resulting from the acquisition or disposal of long-term assets and certain investments
• Items on cash flow statement from two sources:
• Cash flow from investing activities (CFI)
• 6 steps of financial statement analysis framework
• Statement of changes in stockholders' equity
inflows and outflows of cash resulting from transactions that affect a firm's net income
• Cash flow from operating activities (CFO)
• Statement of changes in stockholders' equity
• Cash flow from financing activities (CFF)
• Cash flow from investing activities (CFI)
operating, investing, financing
• Noncurrent assets
• 3 types of cash flows
• Effective tax rate
• long term debt to equity
Principal portion of debt due within a year or operating cycle, whichever is greater
• Current asset examples
• Other comprehensive income (OCI)
• Examples of non-current liabilities
• Current portion of long-term debt
Provide info about long-term financing activities
• Noncurrent liabilities
• Income statement equation
• total debt-to-equity
• Contributed capital
Provide info about the firm's investing activities
• Contra account
• Operating profit
• Noncurrent assets
• total debt-to-equity
Reported at fair value less any accumulated depreciation Changes in fair value reflected in shareholders' equity, and sometimes may be recognized in the income statement
• Identifiable intangible assets
• Unidentifiable intangible assets
• Allowance for doubtful accounts
• PP&E under the revaluation model
Reports the company's cash receipts and payment
• Declining balance method
• Contributed capital
• Outstanding shares
• Statement of cash flows
Securities, which upon conversion or exercise, increase earnings per share (or reduce the loss per share). Companies with complex capital structures will not report diluted EPS if the securities in their capital structure are antidilutive; they will report only the basic EPS number.
• Deferred tax liabilities
• Cash and cash equivalents
• Antidilutive securities
• Vertical common-size balance sheet
Securities having the potential to increase common shares outstanding; examples are options, rights, convertible bonds, and convertible preferred stock.
• Diluted securities
• Accrued liabilities
• Financing cash flow
• Held to maturity
Tangible assets used in the production of goods and services.
- IFRS: cost model or revaluation
- GAAP: only cost model
• Long-term financial liabilities
• Property, plant, and equipment (PP&E)
• Cash flow from financing activities (CFF)
• Financial assets measured at cost
The liability created by receiving cash in advance. Does not require a future outflow of cash like accounts payable. May be an indication of future growth as the revenue will eventually be recognized in the income statement.
• Operating cycle
• Unearned revenue
• Period costs
• Accrued liabilities
The statements are presented fairly in conformity with GAAP
• Contributed capital
• Capital structure
• financial leverage
• Unqualified opinion
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Английский язык в профессиональной сфере.фм_БАК(2/2)ГиМУ
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