Across
- 2. expenses such as wages, taxes and interest that have not yet been paid at the date of the balance sheet
- 5. This market is where investors buy and sell securities they already own
- 7. bondholders get this back on a fixed maturity date
- 8. according to this principle, when preparing accounts, one must assume that the enterprise will still be viable in the years to come
- 12. the money that is calculated by taking revenue minus the money spent during a certain period
- 14. someone who owns parts of a company
- 16. a person specializing in a company's tax affairs
- 19. according to this principle, accounts should be produced using the same principles from one year to the next
- 21. payments by companies to their shareholders
- 22. income represents the amount of money remaining after all expenses have been deducted from a company's total revenue.
- 23. issue share to the market for the first time
- 27. according to this principle, it is normal to act pessimistically so that profits and assets are not overstated, and expenses and liabilities realistically valued
- 28. how much income bond gives
- 29. buying price of a security
- 30. an asset which does not have physical nature
- 31. this kind of bond allows investor to change it into share in the future
Down
- 1. the length of time for bond/stock is issued until it is repaid
- 3. an entry in an account recording a payment received
- 4. a legal status of a person or other entity who cannot repay debts to creditors.
- 6. amounts that will be collected in the normal course of business within one year
- 9. interest payment of bond
- 10. profits that have not been distributed to shareholders
- 11. loss of tangible asset value over time
- 13. this principle is concerned with the timing of recognition of transactions in the accounts
- 15. all the money belonging to the company's owners
- 17. the other name of "ordinary share"
- 18. fund that invest money that will be paid to people after they retire from work
- 20. inspecting and reporting on accounts and financial records
- 24. legal obligations of a company to pay other parties
- 25. administrative staff responsible for processing the records of a business's financial activities
- 26. this statement show the difference between the revenues and expenses of a period