Shared Flashcard Set

Details

BUS Financial Ratios
N/A
14
Accounting
Not Applicable
07/08/2015

Additional Accounting Flashcards

 


 

Cards

Term
Working Capital
Definition
Current Assets - Current Liabilities
Term
Current Ratio
Definition
Current Assets / Current Liabilities
Term
Quick Ratio, or Acid Test Ratio
Definition
(Cash + Temporary Investments + Accounts Receivable) / Current Liabilities to 1
Term
Accounts Receivable Turnover
Definition
Net Credit Sales / Average Accounts Receivable, for year
Term
Days' Sales in Accounts Receivable
Definition
365 / Accounts Receivable Turnover, in year
Term
Inventory Turnover
Definition
Cost of Goods Sold / Average Inventory, for year
Term
Days' Sales in Inventory
Definition
365 / Inventory Turnover, in year
Term
Debt to Equity Ratio
Definition
Total Liabilities / Total Stockholder's Equity to 1
Term
Gross Margin
Definition
Gross Profit / Net Sales
Term
Profit Margin, after tax
Definition
Net Income after Tax / Net Sales
Term
Earnings per Share
Definition
Net Income after Tax / Weighted Average Number of Common Shares Outstanding
Term
Times Interest Earned
Definition
Earnings for Year Before Interest and Income Tax Expense / Interest Expense for year
Term
Return on Stockholders' Equity, after tax
Definition
Net Income for year after Taxes / Average Stockholders' Equity during year
Term
Free Cash Flow
Definition
Cash Flow Provided by Operating Activities - Capital Expenditures
Supporting users have an ad free experience!