Details Title: Finance 311 Description: Ch. 2,3,4 Total Flash Cards: 34 Created: 09/28/2009 12:00:39		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       Cash flow form assets   Definition     CF creditors+ CF stockholders or OCF-change in FA - change in NWC Term       Cash Flows to Creditors Definition       interest paid - net lew long term borrowing Term       Cashflow to creditors Definition       dividends paid - net new equity Term     Net Working Capital aka Net Worth Definition     CA-CL Term       Operating Cash FLows OCF Definition     EBIT + depreciation - taxes Term     Change in fixed assets (net capital spending(NCS)) Definition     ending FA- beginning FA +depreciation Term       Change in NWC Definition     (ending CA - ending CL) - (beginning CA - beginning CL) Term     Average Collection Period Definition       days in period/receivables turnover Term       Common Equity Definition        A - L - preferred stock Term       Current Ratio Definition       total CA / total CL Term       Days in Inventory Definition       Days in period / inventory turnover Term       Debt Ratio Definition       TL / TA Term       Debt to Equity Ratio Definition       TL / TSE Term       Dividend Yield Definition       Dividend per share / market price per share Term     Economic Value Added (EVA) Definition       (EBIT (1- tax rate)) - (total capital)(after-tax cost of capital) Term       Equity Multiplier Definition TA / TSE or   1 + (debt/equity) Term     Interest Coverage or times interest earned Definition       EBIT/ interest expense Term       Inventory Turnover Definition       COGS / Average Inventory Term       Market to Book Value Definition     price per share/ book value per share Term       Market Value Added (MVA) Definition     (Shares outstanding * stock price) - total common equity Term       Net Profit Margin Definition       NI / Sales Term       New Return on Assets Definition     (N/I sales) * (sales / average TA) or (NI / average TA) Term       Payout Ratio Definition       cash dividends / NI Term       Price to earnings ratio Definition     market price per share / earnings per share Term       Quick Ratio Definition     (quick assets (total CA - inventory)) / total current liabilities Term       Receivables Turnover Definition       sales/ average receivables Term       Retention Turnover Definition       sales/ average receivables Term       Retained Earnings Definition       NI - dividends Term     Return on Assets (ROA) Definition         (NI/Sales x Sales)/(average TA) Term       profit margin x asset turnover Definition Term     Return on Equity (ROE) Definition   NI / average SE  or profit margin x asset turnover x equity multiplier Term       Total Asset Turnover Definition       Sales / average TA Term       Future Value (FV) Definition     PV(1+c)^n Term Definition