Shared Flashcard Set

Details

Manigerial Acc Test 2 ch 12
Various Analyses and Metrics
17
Accounting
Undergraduate 2
02/19/2012

Additional Accounting Flashcards

 


 

Cards

Term
Common Size % (income statement)
Definition
Individual Account/net sales revenue
Term
Common Size % (Balance Sheet)
Definition
Individual Account/total assets
Term
Working Capital
Definition
Current Assets - Current Liabilities =
Term
Current Ratio
Definition
Current Assets/Current Liabilities
Term
Acid-Test Ratio
Definition
Cash +(short term invest)+ current receivables /current liabilities.
Term
Accounts Receivable Turnover
Definition
Net Credit Sales/ Avg Acc Receivable
Term
Average Receivable Collection Period
Definition
365 days/ Acc Rec Turnover
Term
Inventory Turnover
Definition
Cost of Goods Sold/ Avg Inventory
Term
Avg Days To Sell Inventory
Definition
365 Days/ Inventory Turnover
Term
Debt Ratio
Definition
Total Liabilities/ Total Assets
Term
Debt-to-Equity
Definition
Total Liabilities/Stockholders Equity
Term
Times interest Earned
Definition
Operating Income/Interest Expense
Term
Gross Margin %
Definition
Gross Margin/ Sales
Term
Return On Assets
Definition
Net Income+ [Interest expense x (1-taxrate)]/ Avg Total Assets
Term
Return On Common Stockholders Equity
Definition
Net Income- Preferred Dividends/ Average Common Stockholders' Equity
Term
Basic Earnings Per Share
Definition
Net Income- Preferred Dividends/ Average number of COMMON outstanding Shares
Term
Price-Earnings Ratio
Definition
Market Share/ EPS
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