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In European Countries, Terminology on Financial Statements Sometimes Differs from Terminology

Question 34

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In European countries, terminology on financial statements sometimes differs from terminology commonly used in the United States.Match the European terms to commonly used United States counterparts.

Premises:
Liquid Funds
Financial Assets
Subscribed Capital
Trade Payables
Bonds
Trade Receivables
Due to Banks
Capital Reserve
Tangible Fixed Asset
Profit Reserves, Net Income, Available for Distributions
Responses:
Property, Plant, and Equipment
Notes Payable to Banks
Accounts Payable
Common Stock
Additional Paid-in Capital
Cash
Retained Earnings
Bonds Payable
Investment in Securities
Accounts Receivable

Correct Answer:

Liquid Funds
Financial Assets
Subscribed Capital
Trade Payables
Bonds
Trade Receivables
Due to Banks
Capital Reserve
Tangible Fixed Asset
Profit Reserves, Net Income, Available for Distributions
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