Following is a list of the key terms and concepts introduced in the chapter, along with a list of corresponding definitions. Match the appropriate letter for the key term or concept to each definition provided (items 1–15). Note that not all key terms and concepts will be used.
a. Accumulated depreciation | p. Earnings per share of common stock |
b. Balance sheet | q. Paid-in capital |
c. Accrued liabilities | r. Common stock |
d. Current assets | s. Additional paid-in capital |
e. Current liabilities | t. Retained earnings |
f. Merchandise inventory | u. Dividends |
g. Revenues | v. Par value |
h. Expenses | w. Going concern concept |
i. Gains | x. Matching concept |
j. Losses | y. Accrual concept |
k. Net sales | z. Opportunity cost |
l. Cost of goods sold | aa. Annual report |
m. Gross profit | bb. Income statement |
n. Income from operations |
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o. Net income |
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_______ Cash and those assets likely to be converted to cash or used to benefit the entity within one year of the balance sheet date.
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