CMA SECTION 1 MODULE A

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Across
  1. 2. substantial affect
  2. 4. liquid resource
  3. 9. cf activities from NCA
  4. 11. what comes in
  5. 12. acc profits
  6. 13. claims against resources, future sacrifices
  7. 16. cash received from activities from continuing operations
  8. 17. tangible assets
  9. 19. debits and credits recorded for individual accts.
  10. 20. benefits to be received
  11. 22. estimate method for intangible assets
  12. 23. estimate method used for extractive firms
  13. 26. capture economic activity
  14. 28. owner's claims, net assets
  15. 29. economic resource presently owned by the company
  16. 30. an intangible asset that wont record its own firm's on the balance sheet
  17. 33. what goes out
  18. 34. Rule-based standard
  19. 37. cf activities from NCL
  20. 38. cash yet to receive
  21. 39. ability to pay future debts
  22. 40. transactionize
Down
  1. 1. balances in each FS account at a point in time
  2. 3. cf activities from CA and CL
  3. 5. earned rev, expense incurred
  4. 6. six capitals
  5. 7. Users that stand to lose money
  6. 8. users that make decisions outside the firm
  7. 10. short-term loan
  8. 14. easily convertible to cash
  9. 15. revenue that has been received prior to providing the good or service
  10. 18. yet to paid
  11. 21. represents users that are dependent on the firm
  12. 24. users within the firm
  13. 25. realized in cash within a yr
  14. 27. estimate
  15. 31. cash spent to earn the revenue
  16. 32. never depreciated or amortised
  17. 35. Principle based standards
  18. 36. contra revenue