B C D E F G H I K L M N 0 2 Required: Match the following terms with the corresponding description below. 5 A B 5. 7 3 3 Employee compensation and benefits Long-term debt Unearned revenue Accounts payable Finance lease Earnings per share Accrued expenses Line of credit Other liabilities Current portion of long-term debt 0 O ALL OCH 1 2 3 4 5 6 7 8 The amount of long-term notes and bonds payable that a company expects to pay after the coming year. A catchall group of liabilities that do not fit on or more specific categories. Usually listed among long-term liabilities. Amounts owed to suppliers for products or services that have been purchased but not yet paid for 9 0 1 2 3 4 0003 01 The next year's payments on long-term notes and on finance leases Expenses that the company has incurred but not yet paid; Labilities for expenses such as interest and income taxes. Payroll related expenses including employee salaties, government taxes and other payroll benefits, such as health benefits. A method of short-term borrowing that provides a company with as-needed access to credit up to a maximum as defined by the lender. 9 0 1 2 3 Amount of a company's net income per outstanding common share. A rental agreement that transfers substantially all the risks and rewards of ownership of assets to the company making the rental payments. A liability that arises when a business receives cash from a customer prior to providing the related goods or services. 4 5 6 7 Marks Available: 10