問題一覧
1
study of money and investment
finance
2
tax system government expenditures
public finance
3
individual and household budgeting
personal finance
4
managing assets liabilities revenues and debt
corporate finance
5
Companies Financial Statements
balance sheet income statement statement of cash flows
6
economics tells the goal; managers and investors evaluate the success of a company; not simple as looking profit
Finance
7
recording maintaining
accounting
8
just bookkeeping and can be misleading
accounting statements
9
Inventory valuation
FIFO LIFO
10
uses the information accounting
Finance
11
evaluates company’s ability to generate cash
finance
12
types of business
proprietorship partnership corporation
13
business owned by one person
proprietorship
14
multiple owners; profits and losses shared by partners; limit liability
partnership
15
partner that has operational and financial control ; contribute capital and limited liability ; accounting and law firms
limited liability partnership(LLP)
16
partners does not extend past
limited liability company(LLC)
17
legal entity state laws separate
corporation
18
difficult to raise money
corporation
19
unlimited lifespan ; easy transfer ownership
corporation
20
intermediary people want to invest, and people who want to borrow or need capital
financial institutions
21
banks offer interest bearing accounts
commercial banks
22
make money from interest on loans
commercial banks
23
commercial banks
mortgages auto loans credit cards personal loans business loans
24
help them raise capital
investment banks
25
same function of commercial banks but require membership to be able to join
credit unions
26
higher returns on deposits and charge a lower rate to borrowers
credit unions
27
collecting monthly payments
mortgage firms
28
promise to invest investors money ; do not guarantee positive return
asset management firms
29
executes the transaction and charges a fee
brokerage firms
30
financial instrument that has monetary value
security
31
partial ownership of company
stocks
32
entitled to voting rights in company
common stock
33
Does not have any voting rights
preferred stock
34
distribution of a portion
dividend
35
small incorporated business can issue shares of stock; Corporations do not need to be large to issue stock
issuing stock
36
where security transactions take place
secondary market
37
contractual obligation of lender and borrower
bond
38
do not have any inherent value; contract to purchase
derivatives
39
contract between two parties to buy and sell
forward contracts
40
type of investment consisting of a portfolio of stocks
mutual funds
41
mutual fund that can be bought or sold throughout the day
exchange traded funds(ETF)
42
buy or sell shares of publicly traded stock
stock exchange