Details Title: Fin 260 Description: midterm Total Flash Cards: 16 Created: 03/07/2009 18:07:43		New Users: To study from this flashcard set, or to create your own your own study flash cards, REGISTER HERE. Existing Users: CLICK HERE. Additional Finance Flashcards
Cards in this set: Term ROA Definition Net Income/Total Assets Term ROE Definition Net Income/Total EQ Term Net Profit Margin Definition Net Income/Sales Term EPS Definition Net Income / Outstanding Shares Term Current Ratio Definition Current Assets/ Current Liabs Term Quick Ratio Definition Current Asset-Inventory/ Current Liab Term Debt to Equity Definition Long Term Debt/ Total Equity Term Debt Ratio Definition Long Term Debt/ Total Asset Term P/E Ratio Definition Price Per Share/ EPS Term Income Statement Definition Revenues (Sales) -COGS (total manufacturing cost) =Gross Profit -Operating expense • Selling, general admin • R&D expenditure • Operation & maintenance • Annual Depreciation =Operating Income -Interest Expense =Taxable income -Tax =Net Income Term Current Assets Definition Cash Cash Equiv Accounts Receivable Inventory Pre-paid Exp Term B Assets Definition Long term Invest  Net fixed Assets Term Current Liabs Definition Accounts Payable Notes Payable Accumulated Exp Term Long Term Liabs Definition Long Term Bank Loan Corp Bonds Term Equity Definition Common Stock Pref Stock Excess Paid in Capital Retained Earnings Term common size statement Definition shows each term in percentage terms