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;
40 Cards in this Set
- Front
- Back
- 3rd side (hint)
|
Investment's in financial assets |
|
|
|
|
Pension Funded status |
Fair value of the plan assets-PV of the defined benefit obligation |
|
|
|
Annual unit credit |
Value at retirement date/years of service |
|
|
|
Present value of benefits earned in prior years |
|
|
|
|
The benefit attributed to prior years |
|
|
|
|
Opening obligation |
|
|
|
|
Interest cost |
|
|
|
|
Current service cost |
|
|
|
|
Periodic pension cost |
|
|
|
|
Current ratio |
|
|
|
|
Quick ratio |
|
|
|
|
Beneish Model |
|
|
|
|
DSR Days sales receivables index |
|
|
|
|
GMI- gross margin index |
|
|
|
|
AQI asset quality index |
|
|
|
|
SGI sales growth index |
|
|
|
|
DEPI DEPRECIATION index |
|
|
|
|
Depreciation rate |
|
|
|
|
SGAI sales,general, and administrative expense index |
|
|
|
|
Accruals |
|
|
|
|
LEVI leverage index |
|
|
|
|
Earnings persistence |
|
|
|
|
Earnings persistence with cash and accruals |
|
|
|
|
Bankruptcy prediction models- Altman Model |
Back (Definition) |
|
|
|
Days sales outstanding -DSO |
|
|
|
|
Accounts receivable turnover |
|
|
|
|
ROE |
|
|
|
|
Balance sheet accruals ratio for time t |
|
|
|
|
Cash flow accruals ratio for time t |
|
|
|
|
Origional DuPont equation |
|
|
|
|
Extended DuPont t equation |
|
|
|
|
How is held to maturity accounted for in earnings |
Amortised cost |
|
|
|
Interest revenue can be calculated in two ways |
Market rate at issue X book value at the beginning of the year Interest coupon payment received+amortization of the bond discount |
|
|
|
Current method income statement conversions |
|
|
|
|
Current method balance sheet conversion not at current rate |
|
Current assets and liabilities converted at current rates
Common stock at historical Dividend paid at historical Reserves accumulates at average of each of the year So that equity equals current rate there is a CTA cumulative translation figure so that it balance |
|
|
Net equity |
|
|
|
|
Executive stock option expense |
|
|
|
|
Change in plan assets |
|
|
|
|
Net interest income and Net interest expense |
|
|
|
|
Total periodic pension cost |
|
|
