APPENDIX B

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Finance and Accounting Terms

Match the definitions at the right with the terms they best describe.

Select 70 of these.

Assets______________ 1. Borrow with collateral
Accounting______________ 2. What the company owns
Accounts payable______________ 3. The value of an asset at disposal
Accrual accounting______________ 4. A measure of receivable collection
AICPA______________ 5. Costs that do not change with production volume
Balance sheet______________ 6. Debt due within a year
Breakeven______________ 7. An option to buy
Budget______________ 8. A vehicle for investing
Cash flow______________ 9. Laws that protect investors ...

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