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
|
Accounts Receivable Turnover
|
Credit Sales/Accounts Receivable
Efficiency |
|
|
Asset Turnover
|
Sales/Total Assets
Efficiency |
|
|
Inventory Turnover
|
Cost of Goods Sold/Inventory
Efficiency |
|
|
Current Ratio
|
Current Assets/Current Liabilities
Liquidity |
|
|
Acid-Test or Quick Ratio
|
(Cash + Marketable Securities + Accounts Receivable)/Current Liabilities
Liquidity |
|
|
Debt-to-Equity Ratio
|
Long-term Debt/Shareholders' Equity
Leverage |
|
|
Debt-to-Assets Ratio
|
Total Liabilities/Total Assets
Leverage |
|
|
Equity Multiplier
|
Net Income/Sales
Leverage |
|
|
Net Profit Margin
|
Net Income/Sales
Profitability |
|
|
Return on Assets
|
Net Income/Total Assets
Profitability |
|
|
Return on Equity
|
Net Income/Shareholders' Equity
Profitability |
|
|
DuPont Identity
Return on Equity |
Net Profit Margin x Asset Turnover x Equity Multiplier
(Net income/Sales) x (Sales/Total Assets) x (Total Assets/Shareholders' Equity) |
|
|
Financial Ratios Categories
|
Efficiency
Liquidity Leverage Profitability |
|
|
Profitability Ratios
|
Net Profit Margin
Return on Assets Return on Equity DuPont Identity/Return on Equity |
|
|
Leverage Ratios
|
Debt-to-Equity Ratio
Debt-to-Assets Ratio Equity Multiplier |
|
|
Liquidity Ratios
|
Current Ratio
Acid Test or Quick Ratio |
|
|
Efficiency Ratios
|
Accounts Receivable Turnover
Asset Turnover Inventory Turnover |
