An electronic health record or electronic medical record is an electronics capture of all of a patient's encounters and heath information over a short period of time.

A. True

B. False

What refers to relatively expensive items that will be used over a long period?

A. Supplies

B. Taxes

C. Assets

D. Equipments

Assets limited to use, long-term investments, property and equipment are all categories of:

A. Current assets

B. Account investments

C. Noncurrent assets

D. None of the above

The unsecured short term loans offered by banks are:

A. lines of credit and transactions notes

B. lines of cash and credit notes

C. lines of transactions and revenues

D. lines of debts and trade

Approximate interest rate is:

A. The annual interest rate incurred by not taking advantage of a supplier's discount offer to pay bills early.

B. The half year interest rate incurred by not taking advantage of a debtor's discount offer to pay bills early.

C. The annual interest rate incurred by taking advantage of a supplier's discount offer to pay bills late.

D. The annual interest rate incurred by taking advantage of a debtor's discount offer to pay bills late.

are financial instruments purchased for a short term normally thirteen, twenty-six or fifty-two weeks and are considered default free and the most liquid short- term investment available.

A. Treasury bills

B. Cash budget

C. Money funds

D. Revenues

Lessor is:

A. An entity who does not own an asset that leased out.

B. An entity who owns an asset that is then leased out.

C. An entity who owns a debt that is used to lease out.

D. An entity who does not own a debt that is used to lease out.

The days cash on hand ratio can be calculated as:

A. {(credit + marketplace securities - long-term investments) / [(operating expenses + depreciation and amortization expenses) / 365]}

B. {(cash + marketplace securities + short-term investments) / [(operating expenses ?depreciation and amortization revenues) - 365]}

C. {(cash + marketplace securities - short-term investments) / [(operating revenues ?depreciation and amortization expenses) / 365]}

D. {(cash + marketplace securities + long-term investments) / [(operating expenses ?depreciation and amortization expenses) / 365]}

Sub-capitation is:

A. where the primary care physician pays a portion of the total capitated dollars received to another provider.

B. where the secondary care physician pays half portion of the total capitated dollars received to another provider.

C. where the primary care physician receives a portion of the total capitated dollars paid to another provider.

D. where the primary care physician receives half of the total capitated dollars paid to another provider.

Which represents the assets, liabilities and net assets for a health care provider?

A. Accounting cycle

B. Balance sheet

C. Income statement

D. Statement of cash flows