Details

Title: Fin 260

Description: midterm

Total Flash Cards: 16

Created: 03/07/2009 18:07:43

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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