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  1. Adjusting entry
  2. Contra-liability account
  3. Bond book value
  4. Closely held corporation
  5. Copyrights
  6. Preferred stock
  7. Bondholder
  8. Market interest rate
  9. Bonds
  10. Authorized shares
  11. Incorporate
  12. Corporation
  13. Stated value
  14. Interest payable
  15. Operating revenue
  16. Research and Development
  17. Premium
  18. Intangeible assets
  19. Cumulative effect of a change in accounting method
  20. Sharing ratio
  21. Stock certificate
  22. Continuing operations
  23. Warranty
  24. Amortization schedule
  25. No-par stock
  26. Discontinued operations
  27. Net income
  28. Cash dividend
  29. Stock split
  30. Discount
  31. Horizontal analysis
  32. Treasury stock
  33. Goodwill
  34. Date of record
  35. Vertical analysis
  36. Face (of a bond)
  37. Franchises and licenses
  38. Reversing entries
  39. Retained earnings
  40. Stock dividend
  41. Principal
  42. Face rate
  43. Underwriter
  44. Periodic cash payments
  45. Interest payment dates
  46. Common stock
  47. Issued shares
  48. Maturity date
  49. Benchmarking
  50. Declaration date
  51. Extraordinary gains and losses
  52. Face amount
  53. Net of tax
  54. Accrue
  55. Full amortized
  56. Amortization expense
  57. Other gains and losses
  58. Patents
  59. Warranties payable
  60. Outstanding shares
  61. Par value
  62. Trademarks, trade names
  63. Ratio analysis
  64. Depletion expense
  65. Preemptive right
  66. Deferred credit/Deferred revenue
  67. Guaranteed payment
  68. Other comprehensive income
  69. Wages payable
  1. a 20. If a business segment has discontinued or been sold, all the associated income, expenses, gains, and losses are combined, net of tax, and reported as a single number on the income statement.
  2. b 19. An artificial "person" created by the laws of a state that has the right to do business.
  3. c 20. A corporation with few (Usually less than 10) stockholdrs.
  4. d 16. Intangible asset - contracts or government grants that give the owner special rights.
  5. e 18. The dates (usually semiannual or quarterly) each year on which the borrowing corporation promises to make the perodic cash payments.
  6. f 17. An account that shows the estimated amount owed on the warranties a business offers.
  7. g 19. To become a corporation
  8. h 18. The day the borrowing corporation promises to pay the lump sum payment required by the bond.
  9. i 19. An accounting value, the equivalent to par value, given to stock with no par value written on the stock certificate.
  10. j 18. The frontside of the bond certificate.
  11. k 20. Those which are both unusual and infrequent.
  12. l 18. A company with plenty of cash that buys an entire offering of bonds with the hope of reselling them for a profit.
  13. m 19. The method of splitting partnership profits after making guaranteed payments.
  14. n 19. A distribution of a small amount of stock proportionally to all stockholders.
  15. o 16. The amount of a natural resource used up during the period.
  16. p 18. The semiannual or quarterly payments a bond requires the borrowing corporation to make.
  17. q 16. The amount of an intangible asset used up during the period.
  18. r 17. The account that reflects wages earned as of the end of the period but not yet paid.
  19. s 19. The number of shares of a corporation that the corporation has issued to investors.
  20. t 20. Corporate net income from all sources except six specific items.
  21. u 18. The amount that lenders pay for a bond in excess of the face amount.
  22. v 19. Money partners receive for some reason other than splitting profits by some ratio.
  23. w 18. A section of the liability section fo the balance sheet. These liabilities result from receiving cash before earning it.
  24. x 19. Maximum shares that a corporation may legally issue.
  25. y 20. A section on the income statement showing gains from the normal process of selling assets and investments
  26. z 19. A dollar amount written on a stock certificate.
  27. aa 18. The percentage written on the face of a bond used to calculate the periodic cash payment.
  28. ab 18. When lenders pay less for a bond than the face amount, the difference between what the lenders pay and the face amount is the discount.
  29. ac 16. When an intangible asset is fully amortized, all of its cost will have been allocated to past fiscal periods, and its book value will be zero.
  30. ad 18. The rate that most lenders can immediately get for ther money
  31. ae 18. The investor who currently owns the bond certificates.
  32. af 16. Intangible asset - the exclusive right to publish, perform, or reproduce msic, art, film, books or software.
  33. ag 18. The amount written on the face of a bond that represents the lump sum payment the borrowing corporation promises to pay on the maturity date.
  34. ah 20. The number shown represents income or loss after a reduction for income taxes.
  35. ai 16. Intangible asset - exclusive right to produce and sell an invention.
  36. aj 18. The true value of the bond liability.
  37. ak 19. Stock in a corporation with certain special privileges.
  38. al 19. The equity account in a corporation that contains all the earnings the corporation has ever earned but not yet distributed to stockholders.
  39. am 19. Usually a week or two after the declaration date. Whoever owns corporate stock on the date of record gets the dividend.
  40. an 20. In a corporation, net income equals all revenues minus all expenses except "other comprehensive income."
  41. ao 16. Intangible asset - The extra cost a business pays for another business for being unusually profitable.
  42. ap 19. The right to buy a portion of each new issuance of stock in order to maintain the same ownership percentage.
  43. aq 20. Income from normal operations that are expected to continue in the coming years. Normal operations + Gains and losses from sale of business asset or investments.
  44. ar 20. Used when a company compares its current results with those from a previous year.
  45. as 20. Used when a company computes a ratio from various numbers on the financial statements in order to analyze results.
  46. at 20. A single number on an income statement, net of tax, which shows the total effect of a change in accounting method as if the method had been used since day one fof the business.
  47. au 16. Intangible asset - Special identifications that are protected against infringment.
  48. av 18. A negative liability, such as a bond discount.
  49. aw 19. They type of stock that represens the basic ownership of a corporation.
  50. ax 19. Corporate shares with no dollar amount written on the stock certificate.
  51. ay 17. A promise by a business to pay for future expenses of a product sold.
  52. az 20. Two final types of income shown at the bottom of an income statement. They have their own cumulative equity accounts. The two are foreign currency adjustments and Unrealized gains on available-for-sale investments.
  53. ba 17. A non-cash journal entry at the end of a period that adjusts a balance sheet account.
  54. bb 19. The number of issued shares of a corporation less any treasury stock repurchased.
  55. bc 20. Used when a company compares its financial statements with those of similar companies.
  56. bd 17. The amount borrowed; this is the non-interest portion paid back when making loan payments.
  57. be 17. Entries made on the first day of a new period taht switch the debits and credits of the adjusting entries made on the last day of the previous period.
  58. bf 20. Used when a company compares all the numbers of a financial report with a key number from the report.
  59. bg 16. The cost a company pays to create and develop a product. It is never an intangible asset, but instead is expensed each year.
  60. bh 19. A corporation's investment in its own stock.
  61. bi 17. A schedule showing the principal, interest, and remaining balance for each payment on a loan.
  62. bj 18. Certificates that corporations (and governments) issue to borrow large amounts of money from a large number of people. The certificates call for periodic cash payments each year with a lump sum payment on the maturity date.
  63. bk 16. Assets with no physical form, yet they offer value to a business for more than one year.
  64. bl 17. The account that reflects interest accrued on business debts.
  65. bm 19. A document evidencing ownership in a corporation.
  66. bn 17. Recognize revenues or expenses on the accounting books even though no cash changes hand.
  67. bo 19. The date on which the corporate board of directors declares a dividend.
  68. bp 19. A share of the profits distributed to stockholders in the form of cash.
  69. bq 19. A large distribution (2-for-1) of new stock in which stockholders turn in old certificates and receive new stock certificates.