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;
22 Cards in this Set
- Front
- Back
|
Net Worth
|
Assets - Liabilities
|
|
|
Assets
|
Liabilities + Net Worth
|
|
|
Net Working Capital
|
Current Assets - Current Liabilities
|
|
|
Current Ratio
|
Current Assets / Current Liabilities
|
|
|
Acid Test Ratio
|
(Current Assets - Inventory) / Current Liabilities
|
|
|
Accounts Receivable Ratio
|
Annual Sales / Accounts Receivable
|
|
|
Accounts Receivable Turnover (days)
|
360 / Accounts Receivable Turnover Ratio
|
|
|
Inventory Turnover Ratio
|
Annual COGS / Inventory
|
|
|
Inventory Turnover (days)
|
360 / Inventory Turnover Ratio
|
|
|
Tangible Asset Value
|
Total Assets - Intangible Assets
|
|
|
Bond Ratio
|
LTD / Total Long Term Capital
|
|
|
Preferred Stock Ratio
|
Preferred Stocl / Total Long Term Capital
|
|
|
Common Stock Ratio
|
(Capital @ Par + CEP + Retained Earnings) / Total Long Term Capital
|
|
|
Book Value Per Common Share
|
(common equity - intangibles) / # of common shares outstanding
|
|
|
Net Tangible Asset Value per Bond
|
(Tangible assets - current liabilities) / # of $1000 par bonds outstanding
|
|
|
Operating Margin of Profit
|
Operating Profit / Net Sales
|
|
|
Bond Interest Coverage
|
Total Operating & Non-operating Income / Bond Interest expense
|
|
|
Net Profit
|
Net Income After Tax / Net Sales
|
|
|
ROA
|
Net Income After Tax / Total Tangible Assets
|
|
|
Earnings Per Common Share
|
Earnings Available for Common / Common Shares Outstanding
|
|
|
Return on Common Equity
|
Earnings Available for Common / Common Equity
|
|
|
Dividend Payout Ratio
|
Common Dividends Paid / Earnings Available for Common
|
