Reading...
Play button
Play button
Use LEFT and RIGHT arrow keys to navigate between flashcards;
Use UP and DOWN arrow keys to flip the card;
H to show hint;
A reads text to speech;
17 Cards in this Set
- Front
- Back
|
Working Capital
|
Current Assets - Current Liabilities
|
|
|
Current Ratio
|
Current Assets/Current Liabilities
|
|
|
Quick Ratio
|
Quick Assets/Current Liabilities
|
|
|
Accounts Receivable Turnover
|
Net Sales/Average Accounts Receivable
|
|
|
Number of Days' Sales in Receivables
|
Avg Accounts Receivable/Avg Daily Sales
|
|
|
Inventory Turnover
|
Cost of Goods Sold/Average Inventory
|
|
|
Number of Days' Sales in Inventory
|
Average Inventory/Average Daily Cost of Goods Sold
|
|
|
Ratio of Fixed Assets to Long-term Liabilities
|
Net Fixed Assets/Long-term Liabilities
|
|
|
Ratio of Liabilities to Stockholders' Equit
|
Total liabilities/total stockholders equity
|
|
|
number of times interest charges are earned
|
(income before income tax+interest expense)/interest expense
|
|
|
ratio of net sales to assets
|
net sales/average total assets (excluding long-term investments)
|
|
|
rate earned on total assets
|
(net income+interest expense)/average total assets
|
|
|
rate earned on common stockholders equity
|
(net income-preferred dividends)/average common stockholders equity
|
|
|
earnings per share on common stock
|
(net income- preferred dividends)/shares of common stock outstanding
|
|
|
price earnings ratio
|
market price per share of common stock/earnings per share on common stock
|
|
|
dividends per share
|
dividends/shares of common stock outstanding
|
|
|
dividend yield
|
dividends per share of common stock/market price per share of common stock
|
