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;
15 Cards in this Set
- Front
- Back
|
Current Ratio
|
CA / CL
(to 1) |
|
|
Quick Ratio
|
CA - Inventory / CL
( to 1) |
|
|
Return on Sales
|
Net Income / Sales
(%) |
|
|
Return on Assets
|
Net Income / Total Assets
(%) |
|
|
Gross Profit Margin
|
Gross Profit / Sales
(%) |
|
|
Return on Equity
|
Net Income / SE
(Most Important Ratio) (%) |
|
|
Debt to Assets
|
TL / TA
(%) |
|
|
Times Interest Earned
|
EBIT / Interest Expense
(Xs) |
|
|
Fixed Charge Coverage
|
(EBIT + Lease Payments) / (Interest Expense + Lease Payments)
(Xs) |
|
|
Total Asset Turnover
|
Sales / TA
|
|
|
Fixed Asset Turnover
|
Sales / FA
|
|
|
Accounts Receivable Turnover
|
Sales / AR
|
|
|
Average Collection Period
|
AR / (Sales / 360)
|
|
|
Inventory Turnover (COGS)
|
COGS / Inventory
|
|
|
Days in Inventory (COGS)
|
COGS / (Inventory / 360)
|
