Term
|
Definition
Current Assets
Long Term Investments
Property, Plant, and Equipment
Intangible Assets
Other Assets |
|
|
Term
|
Definition
Cash and Cash Equivalents
Short Term Investments
Receivables
Inventories
Prepaid Expenses
|
|
|
Term
|
Definition
Trading Securities
Held-to-Maturity
Available-for-Sale |
|
|
Term
|
Definition
Land held for speculation
Cash surrender value of life insurance
Sinking fund investments
Pension funds
Plant expansion
Bonds |
|
|
Term
| Property, Plant, and Equipment |
|
Definition
Tangible, long-lived assets
Land, building, machinery, tools
With the exception of land the compnay either depreciates or depletes these assets
|
|
|
Term
|
Definition
Patents
copyrights
Franshises
Goodwill
Trademarks
Customer lists
|
|
|
Term
|
Definition
Long-term prepaid expenses
Prepaid pensions costs
Noncurrent receiveables
|
|
|
Term
|
Definition
Notes Payable
Accounts Payable
Wages Payable
Income Tax Payable
Current Maturities of Long Term Debt
|
|
|
Term
|
Definition
| Long term lease bligations Long term notes payable Pension obligations Deferred Income tax liabilities |
|
|
Term
|
Definition
Capital Stock
Additonal Paid-In Capital
Retained Earnings |
|
|
Term
|
Definition
Companies must disclose par value, authorized, issued, and outstanding share amounts.
|
|
|
Term
|
Definition
Operating activities
Investing Activities
Financing Activities
The primary purpose of the statement of cash flows is to provide relevant information about the cash payments and cash receipts of an enterprise during a period. |
|
|
Term
|
Definition
Net Income
Operating Activities:
Add depreciation expense
Add loss on sale/deduct gain on sale
Accounts Receivables
Accounts Payable
Net cash provided by (or used in) operating activities |
|
|
