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delayed or postponed until a later time: A Deferred / B Payable / C Retained
Deferred
Adjective describing a liability which has been incurred but not yet invoiced to the company: A Accrued / B Deferred / C Receivable
Accrued
Adjective describing something without a material existence, which you can't touch is: A Current / B Intangible / C Tangible
Intangible
An entry in an account, recording a payment received: A Credit / B Debit / C Income
Credit
An entry in an account, recording a payment made: A Credit / B Debt / C Debit
Debit
All the money that a company will have to pay to someone else in the future, including debts, taxes, and interest payments: A Debits / B Expenditure / C Liabilities
Liabilities
Anything owned by a business - cash, buildings, machines, equipment, etc. A Asset / B Income / C Revenue
Asset
A financial operating plan showing expected income and expenditure: A Account / B budget / C financial statement /
Budget
All the money that a business spends on goods or services during a given period: A debts / B Expenditure / C liabilities
Expenditure
All the money received from business activities during a given period: A assets / B Income/ C Transactions
Income
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