Share Focus Mode


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