Matching Pairs Tesla Terms Match The Column Learning ToolsOnline version A fun and easy way for our shareholders to enforce the knowledge they’ve learnt from the provided flashcards and test their knowledge! by u23735423 1 Other Comprehensive Income (OCI) 2 Contingencies 3 Retained Earnings 4 Investing Activities 5 Revenue 6 Commitments 7 Ordinary Shares 8 Goodwill 9 Gross Profit 10 Operating Activities 11 Net Income 12 Preference Shares 13 Financing Activities 14 Non-Controlling Interests (NCI) 15 Gearing 16 Profit or Loss (P/L) 17 Cumulative Balances? Investing activities are cash transactions related to the purchase and sale of physical and financial assets, e.g , investments in subsidiaries. Where the sum of all assets is equal to the sum of all equity and liabilities. Include transactions with company’s owners and creditors, such as issuing/ repurchasing shares, borrowing funds, repaying loans & paying dividends. Income arising in the course of an entity’s ordinary activities, essential for covering costs, investing in growth & generating profit Reflects the company's ability to generate profit after all costs have been accounted for, and it’s crucial for assessing the company’s profitability. Measures how much of the company's financing comes from borrowed funds versus shareholders' equity. An intangible asset, the additional value the purchasing company believes the purchased company is worth. The par value of shares issued during the period, representing ownership in a company with voting rights and the ability to receive dividends Financial obligations that a company enters into that they are contractually/legally bound to. Operating activities include all transactions that relate directly to the ongoing operations of the business, eg cash received from customers. It represents the profit a company makes after deducting the costs directly associated with the production of goods or services sold. Obligations that depend on the occurrence or non-occurrence of a future event. Equity in a subsidiary not attributable, directly or indirectly, to a parent, presented in consolidated financial statements Includes all items classified as income and expenses, thus revenue earned and costs incurred related to the operations of the business. Type of equity security that provides a higher claim on assets and earnings than ordinary shares. No voting rights & fixed dividend. Includes revenues, expenses, gains and losses, that will not be reclassified subsequently to profit or loss. Represents accumulated portion of company’s profits, not distributed to shareholders but instead are reinvested in the business or kept for future use 1 Ordinary Shares 2 Investing Activities 3 Financing Activities 4 Goodwill 5 Contingencies 6 Operating Activities 7 Gearing 8 Non-Controlling Interests (NCI) 9 Gross Profit 10 Preference Shares Type of equity security that provides a higher claim on assets and earnings than ordinary shares. No voting rights & fixed dividend. Operating activities include all transactions that relate directly to the ongoing operations of the business, eg cash received from customers. The par value of shares issued during the period, representing ownership in a company with voting rights and the ability to receive dividends Obligations that depend on the occurrence or non-occurrence of a future event. Investing activities are cash transactions related to the purchase and sale of physical and financial assets, e.g , investments in subsidiaries. It represents the profit a company makes after deducting the costs directly associated with the production of goods or services sold. Include transactions with company’s owners and creditors, such as issuing/ repurchasing shares, borrowing funds, repaying loans & paying dividends. Equity in a subsidiary not attributable, directly or indirectly, to a parent, presented in consolidated financial statements An intangible asset, the additional value the purchasing company believes the purchased company is worth. Measures how much of the company's financing comes from borrowed funds versus shareholders' equity. 1 Contingencies 2 Gross Profit 3 Operating Activities 4 Ordinary Shares 5 Goodwill 6 Preference Shares 7 Financing Activities 8 Gearing 9 Non-Controlling Interests (NCI) 10 Investing Activities Include transactions with company’s owners and creditors, such as issuing/ repurchasing shares, borrowing funds, repaying loans & paying dividends. Type of equity security that provides a higher claim on assets and earnings than ordinary shares. No voting rights & fixed dividend. The par value of shares issued during the period, representing ownership in a company with voting rights and the ability to receive dividends It represents the profit a company makes after deducting the costs directly associated with the production of goods or services sold. Measures how much of the company's financing comes from borrowed funds versus shareholders' equity. Operating activities include all transactions that relate directly to the ongoing operations of the business, eg cash received from customers. Equity in a subsidiary not attributable, directly or indirectly, to a parent, presented in consolidated financial statements An intangible asset, the additional value the purchasing company believes the purchased company is worth. Obligations that depend on the occurrence or non-occurrence of a future event. Investing activities are cash transactions related to the purchase and sale of physical and financial assets, e.g , investments in subsidiaries. 1 Preference Shares 2 Gross Profit 3 Operating Activities 4 Gearing 5 Ordinary Shares 6 Commitments 7 Goodwill 8 Cumulative Balances? 9 Financing Activities 10 Investing Activities 11 Net Income 12 Non-Controlling Interests (NCI) 13 Revenue 14 Retained Earnings 15 Other Comprehensive Income (OCI) 16 Profit or Loss (P/L) 17 Contingencies Investing activities are cash transactions related to the purchase and sale of physical and financial assets, e.g , investments in subsidiaries. Includes revenues, expenses, gains and losses, that will not be reclassified subsequently to profit or loss. Operating activities include all transactions that relate directly to the ongoing operations of the business, eg cash received from customers. Includes all items classified as income and expenses, thus revenue earned and costs incurred related to the operations of the business. Financial obligations that a company enters into that they are contractually/legally bound to. Where the sum of all assets is equal to the sum of all equity and liabilities. Reflects the company's ability to generate profit after all costs have been accounted for, and it’s crucial for assessing the company’s profitability. Equity in a subsidiary not attributable, directly or indirectly, to a parent, presented in consolidated financial statements Represents accumulated portion of company’s profits, not distributed to shareholders but instead are reinvested in the business or kept for future use Type of equity security that provides a higher claim on assets and earnings than ordinary shares. No voting rights & fixed dividend. The par value of shares issued during the period, representing ownership in a company with voting rights and the ability to receive dividends Obligations that depend on the occurrence or non-occurrence of a future event. Include transactions with company’s owners and creditors, such as issuing/ repurchasing shares, borrowing funds, repaying loans & paying dividends. Income arising in the course of an entity’s ordinary activities, essential for covering costs, investing in growth & generating profit Measures how much of the company's financing comes from borrowed funds versus shareholders' equity. An intangible asset, the additional value the purchasing company believes the purchased company is worth. It represents the profit a company makes after deducting the costs directly associated with the production of goods or services sold.
Match the key terms descriptions to the Balance Sheet and Income Statement classifications