Shared Flashcard Set

Details

International Accounting Final
International Accounting Final
23
Accounting
Undergraduate 2
04/27/2015

Additional Accounting Flashcards

 


 

Cards

Term
ROI/ROA - Return on Investment/Assets
Definition

Net Income

Average Total Assets

Term
DuPoint Model
Definition

Margin x Turnover

        

(Net In) x   (Sales)

             (Sales) x   (Avg Total Assets)

Term
ROE - Return on Equity
Definition

Net Income

Avg total Equity

Term
Working Capitol
Definition
Current Asset - Current Liabilities
Term
Current Ratio
Definition

Current Assets 

Current Liabilities

Term
Quick Ratio
Definition

                     Quick Assets (no inventory)

Current Liabilities

    

Term
Accounts Receivable Turnover
Definition

Sales

Avg Accounts Recivable 

Term
Accounts Receivable Turnover: in days
Definition

365

Accts Reciev Turnover

Term
Inventory Turnover
Definition

COGS

Avg Inventory

Term
Inventory Turnover: in days
Definition

365

Inventory Turnover

Term
Price Earning Ratio
Definition

Market Price

Earnings Per Share

Term
Debt Ratio
Definition

Total Liablilities

Total Assets

Term
Debt Equity Ratio
Definition

Total Liabilities

Total Owners Equity

Term
Dividend Payout Ratio
Definition

Dividends

Net Income

Term
Breakeven Point: in units
Definition

Fixed Costs

Cost Margin per unit

Term
Breakeven Point: in dollars
Definition
Breakeven Point in units x Sales Price
Term
Cost Margin
Definition

Revenue 

- Variant Costs

Cost Margin

- Fixed Costs

Net Income

Term
Net Income
Definition

Revenue

- Expenses 

Net Income

 

Term
Accounting Equation
Definition
A = L + OE
Term
Retained Earnings
Definition

   BRE

+ NI

- Div

  ERE

Term
EPS
Definition

Net Income

Avg outstanding common shares

Term
Breakeven -- Desired Income
Definition

Fixed income + Desired Income

Cost Margin

Term
Cost Margin Ratio
Definition

Cost Margin

Sales Revenue 

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