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ESB Exam Study Guide/51 Questions and Answers/A+ Graded
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ESB Exam Study Guide/51 Questions andAnswers/A+ Graded
Acquisition Cost - -the cost of obtaining data that you don't have
-Contingency costs - -amount of money included to cover potential events
that are not specifically accounted for in a cost estimate
-Variable Cost - -a cost that rises or falls depending on how much is
produced
-fixed costs - -costs that do not vary with production or sales level
-pro forma - -financial statement
-Small Business Administration (SBA) - -government agency that helps
small business owners develop business plans and obtain financing
-Limited Liability Company (LLC) - -a form of business ownership that offers
both limited liability to its owners and flexible tax treatment
-S cooperation - -a small business entity that is created under state laws
-liquid assets - -cash and items that can be quickly converted to cash
-Assets - -resources owned by a business
-dividend - -The portion of corporate profits paid out to stockholders
-liability - -An amount owed by a business
-Net Income - -the difference between total revenue and total expenses
when total revenue is greater
-shareholder - -Individual who owns part of a corporation
-account payable - -money owed for products and services purchased on
credit
-Accounts Receivable - -Amounts to be received in the future due to the
sale of goods or services
-Angel Investors - -individuals who invest in start-up companies with high
growth potential in exchange for a share of ownership
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