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Match the Following Definitions and Terms

Question 33

Matching

Match the following definitions and terms

Premises:
The expense created by allocating the cost of plant and equipment to the periods in which they are used.
The principle that requires expenses to be reported in the same period as the revenues that were earned as a result of the expenses.
Items paid for in advance of receiving their benefits.
Requires that revenue be recorded when earned.
The accounting system that recognizes revenues when earned and expenses when incurred.
A principle that assumes that an organization's activities can be divided into specific time periods such as months, quarters or years.
Revenues earned in a period that are both unrecorded and not yet received in cash or other assets.
Net income divided by net sales.
The accounting system where revenues are recognized when cash is received and expenses are recorded when cash is paid.
Responses:
Prepaid expenses
Revenue recognition principle
Time period assumption
Matching principle
Accrual basis accounting
Depreciation
Accrued revenues
Cash basis accounting
Profit margin

Correct Answer:

The expense created by allocating the cost of plant and equipment to the periods in which they are used.
The principle that requires expenses to be reported in the same period as the revenues that were earned as a result of the expenses.
Items paid for in advance of receiving their benefits.
Requires that revenue be recorded when earned.
The accounting system that recognizes revenues when earned and expenses when incurred.
A principle that assumes that an organization's activities can be divided into specific time periods such as months, quarters or years.
Revenues earned in a period that are both unrecorded and not yet received in cash or other assets.
Net income divided by net sales.
The accounting system where revenues are recognized when cash is received and expenses are recorded when cash is paid.
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