Match each of the following terms with the most appropriate definition.

Return on assets

Assets

Expenses

Risk

Liabilities

Owner withdrawals

Accounting equation

Owner capital

The uncertainty about the return to be earned.

Resources such as cash that an owner puts into the

company.

A financial ratio stated as income divided by assets

invested.

Creditor's claims on a company's assets.

Decreases in equity from costs of providing products or

services to customers

Resources such as cash that an owner takes from the

company for personal use.

Resources a company owns or controls that are expected tc

yield future benefit.

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.