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13 Cards in this Set
- Front
- Back
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Share holder's Equity
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Residual values of a corporation after all debts have been paid
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Liquidity
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Ease and speed that an asset can be converted into cash
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Generally Accepted Accounting Principles (GAAP)
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Common set of procedure and standards for prearing audited financial statements
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Earnings per Share
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Amount of net income attributable to each share of stock
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NON- cash items
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An expense charged against revenues that does NOT affect the cash flow of a firm
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Average Tax Rate
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total tax paid divided by the total taxable income
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Marginal Tax Rate
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Amount of the tax payable on the next taxable dollar earned
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Operating Cash Flows
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Cash generated from a firm's normal business activities
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Cash flow from assets
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cash available to distribute to the creditor's and the stockholders
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Capital Spending
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Net amount of a firm's cash flows that are spent on fixed assets
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Free Cash Flow
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Another way of saying " Cash flow from Assets"
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Cash flow from creditors
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Interest paid MINUS net new borrowing
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Cash flow to stockholders
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Dividends paid MINUS the net new equity raised
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