Details

Title: accounting 100 tina wang

Description: wang

Total Flash Cards: 19

Created: 12/20/2009 11:07:01

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Additional Accounting Flashcards

Cards in this set:

Term
working capital
 Definition
CA-CL
liquidity
Term
current ratio
 Definition
current assets/current liabilities
liquidity
Term
current cash debt coverage
 Definition
cash from ops/av current liabilities
liquidity
Term
inventory turnover ratio
 Definition
COGS/av inventory
liquidity
Term
days in inventory
 Definition
365/inventory turnover ratio
liquidity
Term
receivables turnover ratio
 Definition
net credit sales/av net receivables
liquidity
Term
av collection period
 Definition
365/receivables turnover ratio
liquidity
Term
debt to total assets ratio
 Definition
total liabilities/total assets
solvency
Term
cash debt coverage ratio
 Definition
cash from ops/av total liabilities
solvency
Term
times interest earned ratio
 Definition
(NI+Int Exp+Tax Exp)/Int Exp
solvency
Term
free cash flow
 Definition
cash from ops-cap ex-cash dividends
solvency
Term
EPS
 Definition
(NI-preferred stock divs)/av common shares outstanding
profitability
Term
price earnings ratio
 Definition
stock price per share/EPS
profitability
Term
gross profit rate
 Definition
gross profit/net sales
profitability
Term
profit margin ratio
 Definition
NI/net sales
profitability
Term
return on assets ratio
 Definition
NI/av total assets
profitability
Term
asset turnover ratio
 Definition
net sales/av total assets
profitability
Term
payout ratio
 Definition
cash divs declared on common stock/NI
profitability
Term
return on common SE ratio
 Definition
(NI-preferred stock divs)/av common SE