196.Match the following terms with the appropriate definitions.
1. Decreases in equity from costs of providing products or services to customers.
2. Expresses the relation of assets, liabilities and equity in a company, comparing the resources the company owns to the sources of funds to acquire the resources.
3. Creditor's claims on a company's assets.
4. A financial ratio stated as income divided by assets invested.
5. Resources a company owns or controls that are expected to yield future benefit.
6. Resources such as cash that a stockholder puts into the company.
7. The uncertainty about the return to be earned.
8. Resources such as cash that a stockholder receives from the company for personal use.
197.The following is a list of selected users of accounting information. Match the appropriate user to the following decisions they make with accounting information.
1. Judge the soundness of a customer before making sales on credit.
2. Decide whether to buy, hold, or sell a company's stock.
3. Assess whether an organization is likely to repay its loans with interest.
4. Assess whether a company has paid all required taxes and complied with securities rules.
5. Know what, when, and how much to purchase.