MATCHING Complete the Following Using the Terms Listed

MATCHING
Complete the following using the terms listed.
-The claims of a firm's creditors are a(n) _____.

A) certified public accountant
B) International Financial Reporting Standards
C) asset
D) liability
E) Owners' equity
F) accounting equation
G) balance sheet
H) income statement
I) Foreign Corruption Practices Act
J) accrual accounting
K) open book management
L) budget
M) generally accepted accounting principles (GAAP)
N) Financial Accounting Standards Board (FASB)
O) profitability ratios
P) International Accounting Standards Committee (IASC)
Q) Leverage ratios
r
management accountant