Terminologies Used In A Company Account - SS2 Accounting Past Questions and Answers - page 1

1

What is equity?

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A

The income generated by a company from its sales of goods or services

B

The gradual decrease in value of an asset over time

C

The amount of revenue left over after all expenses have been paid

D

The value of the company that is owned by shareholders

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2

Which financial statement shows a company's assets, liabilities, and equity at a specific point in time?

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A

Income statement

B

Cash flow statement

C

Balance sheet

D

Profit and loss statement

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3

What are expenses?

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A

The costs incurred by a company in order to generate revenue

B

The income generated by a company from its sales of goods or services

C

The obligations that a company owes to others

D

The resources that a company owns or controls that have a monetary value

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4

What is amortization?

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A

The gradual decrease in value of an intangible asset over time

B

The gradual decrease in value of a tangible asset over time

C

The increase in value of an asset over time

D

The process of evaluating a company's financial records and processes

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5

What is depreciation?

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A

The gradual increase in value of an asset over time

B

The gradual decrease in value of a tangible asset over time

C

The process of evaluating a company's financial records and processes

D

The gradual decrease in value of an intangible asset over time

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6

What is the difference between revenue and profit?

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7

What is the purpose of an audit?

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