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BRS PreCollege Vocab: Financial Power
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Terms in this set (37)
affluent
(Many of Paris's most
affluent
people live near the Eiffel Tower.)
(adj) rich; prosperous
富裕的
affluence
(One sign of Beijing's
affluence
is the number of private cars on its roads.)
(n) wealth
富裕
asset
(His real estate
assets
were worth millions of dollars.)
(n) money and other valuables belonging to an individual or business 资产
antonym:
deficit
audit
(The company's financial records were
audited.
The
audit
showed that expenses were millions of dollars higher than budgeted.)
(n) a complete and careful check of a person's or business's financial records.
(v) to complete a financial check
审计
balance
(Now you can check your
balance
at an ATM.)
(n) amount of money you have in a bank account
账户余额
capital
(The unemployed couple could not raise enough
capital
to buy an apartment.)
(n) money or goods that have accumulated over time 资
deposit
(Leo recently
deposited
a check for 500 euros in his checking account. This
deposit
brought his balance up to 1500 euros.)
(v) put money into a bank account
(n) money put into a bank account 存款
depositor
(During the Great Depression, millions of
depositors
lost the money they had deposited in banks.)
(n) someone who puts money into a bank 储户
credit
(I have good
credit
because I always pay my bills on time.)
(n) money banks will lend to be paid back later; a record of how well you have paid your bills 信誉
creditor
(Greece owes its
creditors
millions of dollars and European banks are worried the country won't pay it back on time.)
(n) person or bank that lends money 债权人
debt
(I have paid off most of my car loan, reducing this
debt
to only $1,000.)
(n) money owed
债务
debtor
(In 18th century England, many
debtors
were put into prison.)
(n) someone who owes money
债务人
depreciate
(They say a new car begins to
depreciate
the moment you drive it off the lot.)
(v) to decrease in value
antonym:
appreciate
贬值
depreciation
(
Depreciation
of computers was one of the tech company's largest expenses.)
(n) a decrease in value 贬值
enrich
(In China, economic development has recently
enriched
the lives of millions once living in poverty.)
(v) to make rich; to make something of greater value
丰富
antonym:
impoverish
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Verified questions
ACCOUNTING
Companies that switch to Activity-Based Costing often find they have A) been overpricing some products. B) been sacrificing profitability by underpricing some products. C) All of these answers are correct. D) possibly losing market share to competitors.
ACCOUNTING
Identify the internal control weakness in the following situations. State how the person can hurt the company. a. Jay Mott works as a security guard at TOWN parking in Des Moines. Mott has a master key to the cash box where customers pay for parking. Each night Mott prepares the cash report that shows (a) the number of cars that parked on the lot and (b) the day’s cash receipts. Lucy Casey, the TOWN treasurer, checks Mott’s figures by multiplying the number of cars by the parking fee per car. Casey then deposits the cash in the bank. b. Ava Austin is the purchasing agent for Idle Sports Equipment. Austin prepares purchase orders based on requests from division managers of the company. Austin faxes the purchase order to suppliers who then ship the goods to Idle. Austin receives each incoming shipment and checks it for agreement with the purchase order and the related invoice. She then routes the goods to the respective division managers and sends the receiving report and the invoice to the accounting department for payment.
ACCOUNTING
a. What six steps are required to open a general ledger account? b. List the steps in the posting process.
ACCOUNTING
Tasty Subs acquired a delivery truck on October 1, 2018, for $21,500. The company estimates a residual value of$2,500 and a six-year service life. It expects to drive the truck 100,000 miles. Actual mileage was 5,000 miles in 2018 and 19,000 miles in 2019. Calculate depreciation expense using the activity-based method for 2018 and 2019, assuming a December 31 year-end.
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