Designate the terminology that best represents the definition or statement given below by placing the identifying letter(s) in the space provided. No letter should be used more than once A Allowance method W Historical cost method XImpairment Y Internal control B Amortization C Average cost method Z Last-in, first-out method AA LIFO reserve BB Maker CC Monetary unit assumption DD Net purchases EE Payee FF Periodic inventory system GG Periodicity assumption D Book value ex E Ca diture F Cash debt coverage ratio G Consistency H Contra asset account Credit memorandum J Debit memorandum K Declining-balance method HH Perpetual inventory system 11 | Plant assets JJ Ratio analysis KK Relevance LL Return on assets MM Revenue expenditure NN Revenue recognition principle OO Stock dividend able cost M Depreciation N Direct write-off method 0 | Discontinued operations P Earnings per share Q Economic entity assumption R Extraordinary items S Factor T First-in, first-out method UFull disclosure principle PP Stock split QQ Temporary accounts V Going concern assumption RR Units-of-activity method