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Match with the Appropriate Definition with the Following Terms

Question 141

Matching

Match with the appropriate definition with the following terms.

Premises:
A ratio that is used to help evaluate a company's ability to pay its short-term obligations, calculated by dividing current assets by current liabilities.
Long-term resources that benefit business operations, usually lack physical form, and have uncertain benefits.
The owner's claim on the assets of a company.
Obligations due to be paid or settled within one year or the operating cycle of a business, whichever is longer.
A balance sheet that broadly groups items into assets, liabilities and equity.
Cash and other resources that are expected to be sold, collected, or used within one year or the company's operating cycle, whichever is longer.
A balance sheet that organizes the assets and liabilities into important subgroups that provide more information to decision makers.
Tangible assets that are long-lived and used to produce or sell products or services.
Entries recorded at the end of each accounting period to transfer end-of-period balances in revenue, expense, and withdrawals accounts to the permanent owner's capital account.
Assets that are held for more than the longer of one year or the operating cycle of the company and are not used in operations.
Responses:
Closing entries
Intangible assets
Long-term investments
Owner's capital
Current ratio
Current assets
Classified balance sheet
Plant assets
Current liabilities
Unclassified balance sheet

Correct Answer:

A ratio that is used to help evaluate a company's ability to pay its short-term obligations, calculated by dividing current assets by current liabilities.
Long-term resources that benefit business operations, usually lack physical form, and have uncertain benefits.
The owner's claim on the assets of a company.
Obligations due to be paid or settled within one year or the operating cycle of a business, whichever is longer.
A balance sheet that broadly groups items into assets, liabilities and equity.
Cash and other resources that are expected to be sold, collected, or used within one year or the company's operating cycle, whichever is longer.
A balance sheet that organizes the assets and liabilities into important subgroups that provide more information to decision makers.
Tangible assets that are long-lived and used to produce or sell products or services.
Entries recorded at the end of each accounting period to transfer end-of-period balances in revenue, expense, and withdrawals accounts to the permanent owner's capital account.
Assets that are held for more than the longer of one year or the operating cycle of the company and are not used in operations.
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