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Instructions for Side by Side Printing
  1. Print the notecards
  2. Fold each page in half along the solid vertical line
  3. Cut out the notecards by cutting along each horizontal dotted line
  4. Optional: Glue, tape or staple the ends of each notecard together
  1. Verify Front of pages is selected for Viewing and print the front of the notecards
  2. Select Back of pages for Viewing and print the back of the notecards
    NOTE: Since the back of the pages are printed in reverse order (last page is printed first), keep the pages in the same order as they were after Step 1. Also, be sure to feed the pages in the same direction as you did in Step 1.
  3. Cut out the notecards by cutting along each horizontal and vertical dotted line
To print: Ctrl+PPrint as a list

17 notecards = 5 pages (4 cards per page)

Viewing:

FIN 310 Final

front 1

chief financial officer (CFO)

back 1

the top financial manager within a firm; the overseer

front 2

treasurer

back 2

oversees cash management, credit management, capital expenditures, and financial planning

front 3

controller

back 3

oversees taxes, cost accounting, financial accounting, and data processing

front 4

sole proprietorship

back 4

business owned by one person

  • easiest to start
  • least regulated
  • owner keeps profits
  • taxed once
  • unlimited liability
  • transfer of ownership is very hard

front 5

partnership

back 5

business owned by two or more persons

  • easy to start
  • taxed once as personal income
  • unlimited liability for GPs
  • limited partners don't manage
  • difficult to transfer ownership

front 6

corporation

back 6

a legal entity distinct from owners and a resident of a state

  • harder to start
  • easier to raise capital
  • unlimited life
  • transfer of ownership is easy
  • double taxation
  • separation of ownership and management

front 7

book value

back 7

the balance sheet value of the assets, liabilites, and equity

front 8

market value

back 8

the price at which the assets, liabilities, or equity can actually be bought or sold now

front 9

GAAP matching principle

back 9

recognize revenue when it is fully earned, not necessarily when the cash is received and match expenses required to generate revenue to the period of recognition

front 10

noncash items

back 10

expenses changed against revenue that do not affect cash flow

front 11

marginal (statutory) rate

back 11

% tax paid on the next dollar earned

front 12

average (effective) rate

back 12

total tax bill/taxable income

front 13

default risk premium

back 13

bond ratings

front 14

taxability premium

back 14

municipal vs. taxable

front 15

liquidity premium

back 15

bonds that have more frequent trading generally have lower required returns

front 16

maturity premium

back 16

longer term bonds will tend to have higher required returns

front 17

term structure

back 17

the relationship between time to maturity and yields, all else equal