far 1 | 暗記メーカー

暗記メーカー

far 1

17問 • 1年前

問題一覧

1

Amount of time it takes a company to use its cash to provide a product or service and collect payment from the customer

operating cycle

2

Provide an incentive for the retailer to pay early on their accounts by offering a reduced rate in the final purchase cost

purchase discounts

3

Two kinds of purchase discounts

cash discounts and trade discount

4

Occurs when merchandise is returned and the full refund is issued

purchase return

5

Occurs when merchandise is kept and a partial refund is issued

preaches allowance

6

Describes the methodology of implementing accounting and operational checkpoints in a system to ensure compliance with sound business and operational practices while permitting the proper recording of accounting information

internal control

7

Is an expense account that houses all costs associated with getting the product ready for sale or represent the expense associated with the sale

cost of goods sold

8

When the customer returns merchandise and receives a full refund

sales return

9

When the customer keeps that effective merchandise and is given a partial refund

sales allowance

10

Automatically updates and records the inventory account every time a sale or purchase of inventory occurs.

perpetual inventory system

11

You can consider this system as recording as you go, the recognition of each sale or purchase happens immediately upon sale or purchase

perpetual inventory system

12

Updates and records the inventory account at certain, scheduled times at the end of an operating cycle

periodic inventory system

13

When a company makes a approaches, they will automatically update the merchandise inventory account under this type of inventory system

perpetual inventory system

14

Under this system, which is will be updated while merchandise inventory will remain unchanged until the company counts on verifies its inventory balance

periodic inventory system

15

The cost of goods sold in the perpetual inventory method is reported on the

income statement

16

Requires companies to do a manual stock check of inventory to make sure what they have recorded on the books matches what they physically have in stock

physical inventory count

17

Is a term used when inventory or other assets disappear without an identifiable reasons such as theft

shrinkage

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問題一覧

1

Amount of time it takes a company to use its cash to provide a product or service and collect payment from the customer

operating cycle

2

Provide an incentive for the retailer to pay early on their accounts by offering a reduced rate in the final purchase cost

purchase discounts

3

Two kinds of purchase discounts

cash discounts and trade discount

4

Occurs when merchandise is returned and the full refund is issued

purchase return

5

Occurs when merchandise is kept and a partial refund is issued

preaches allowance

6

Describes the methodology of implementing accounting and operational checkpoints in a system to ensure compliance with sound business and operational practices while permitting the proper recording of accounting information

internal control

7

Is an expense account that houses all costs associated with getting the product ready for sale or represent the expense associated with the sale

cost of goods sold

8

When the customer returns merchandise and receives a full refund

sales return

9

When the customer keeps that effective merchandise and is given a partial refund

sales allowance

10

Automatically updates and records the inventory account every time a sale or purchase of inventory occurs.

perpetual inventory system

11

You can consider this system as recording as you go, the recognition of each sale or purchase happens immediately upon sale or purchase

perpetual inventory system

12

Updates and records the inventory account at certain, scheduled times at the end of an operating cycle

periodic inventory system

13

When a company makes a approaches, they will automatically update the merchandise inventory account under this type of inventory system

perpetual inventory system

14

Under this system, which is will be updated while merchandise inventory will remain unchanged until the company counts on verifies its inventory balance

periodic inventory system

15

The cost of goods sold in the perpetual inventory method is reported on the

income statement

16

Requires companies to do a manual stock check of inventory to make sure what they have recorded on the books matches what they physically have in stock

physical inventory count

17

Is a term used when inventory or other assets disappear without an identifiable reasons such as theft

shrinkage