1. An estimate of a liability that is not supported by an invoice or a request for payment at the time when the accounts are prepared are known as .

2. Revenue expenditure made in advance of the accounting period in which the goods or services will be received is known as .

3. Fixed assets that are non-monetary in nature and have a physical form are known as .

4. The systematic allocation of the cost (or revalued amount) of a tangible fixed asset, less any residual value, over its useful economic life is known as .

5. The cost of a fixed asset less the accumulated at the end of the accounting period is known as the .