This year, the company’s liabilities are higher than last year, including more loans and accounts payable., The company’s equity is more significant now than it was before the successful product launch., The value of the company’s assets is greater than its total debts., Her income from freelance work is smaller than her primary salary., This month’s expenses for rent and utilities are higher than they were in the previous month., The store’s inventory of smartphones is larger than its stock of laptops., The new office equipment is more efficient than the old machinery., Using a checking account is more convenient than carrying cash for everyday transactions., Her savings account is more important for her future plans than her current checking account., A short-term loan is usually easier to get than a long-term mortgage., The long-term loan for the building is more expensive than the short-term credit line., The total cost of the item became higher than expected because of the sales tax., Sales tax payable is lower than the total revenue recorded on the balance sheet., The company’s growth is faster than before because the owners invested more funds., Reinvesting retained earnings is better than taking out new bank loans for growth., The cost of goods sold is higher than usual due to expensive raw materials., This quarter’s advertising expenses are more higher than last quarter’s budget., Digital bank feeds are faster than manual data entry for importing transactions., Prepaid expenses are more useful for tax planning than immediate cash payments., The accrual method is more complex than the cash method of accounting..

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