1
Q
“Pro Rate”
A
Latin for “in proportion.” Allocation of amounts based on each party’s share or percentage.
CPA FAR
flashcards
Decks in class (17)
# Cards
-
INTERCO TRANS17
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Equity Method19
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General Terms1
-
Balance Sheet - Assets - Cash & Cash Equivalents8
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Balance Sheet - Assets - Trade Receivables24
-
Balance Sheet - Assets - Inventory2
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FAR – Week 1: Conceptual Framework & Financial Statements52
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FAR - Week 1: Income Statement15
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Liabilities54
-
Stockholders Equity11
-
EPS66
-
REVENUE RECOGNITION65
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MINI EXAM 18
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F3 ASSETS58
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F4 LIABILITIES38
-
F5 Investments, Statement of Cash Flows, and Income Taxes17
-
F5 NFP11
