Term
LIQUIDITY AND EFFICIENCY
Current Ratio |
|
Definition
| Measure of: Short-term debt-paying ability |
|
|
Term
LIQUIDITY AND EFFICIENCY
Acid-test Ratio |
|
Definition
| Measure of: Immediate short-term debt-paying ability |
|
|
Term
LIQUIDITY AND EFFICIENCY
Accounts receivable turnover |
|
Definition
| Measure of: Efficiency of Collection |
|
|
Term
LIQUIDITY AND EFFICIENCY
Days' sales uncollected |
|
Definition
| Measure of: Liquidity of receivables |
|
|
Term
LIQUIDITY AND EFFICIENCY
Merchandise turnover |
|
Definition
| Measure of: Efficiency of Inventory |
|
|
Term
LIQUIDITY AND EFFICIENCY
Days' sales in inventory |
|
Definition
| Measure of: Liquidity of Inventory |
|
|
Term
LIQUIDITY AND EFFICIENCY
Total asset turnover |
|
Definition
| Measure of: Efficiency of assets in producing sales |
|
|
Term
LIQUIDITY AND EFFICIENCY
Accounts payable turnover |
|
Definition
| Measure of: Efficiency in paying trade creditors |
|
|
Term
|
Definition
| Measure of: Creditor financing and leverage |
|
|
Term
|
Definition
| Measure of: Owner Financing |
|
|
Term
SOLVENCY
Pledged assets to secured liabilities |
|
Definition
| Measure of: Protection to secured creditors |
|
|
Term
SOLVENCY
Times Interest Earned |
|
Definition
| Measure of: Protection in metting interest payments. |
|
|
Term
PROFITABILITY
Profit Margin |
|
Definition
| Measure of: Next income in each sales dollar |
|
|
Term
PROFITABILITY
Gross profit ratio |
|
Definition
| Measure of: Gross profit in each sales dollar |
|
|
Term
PROFITABILITY
Return on total assets |
|
Definition
| Measure of: Overall profitability of assets |
|
|
Term
PROFITABILITY
Return on common shareholders' equity |
|
Definition
| Measure of: Profitability of owner's investment |
|
|
Term
PROFITABILITY
Book Value per common share |
|
Definition
| Measure of: Liquidation at reported amounts |
|
|
Term
PROFITABILITY
Book Value per preferred share |
|
Definition
| Liquidation at reported amountssss |
|
|
Term
PROFITABILITY
Basic earnings per share |
|
Definition
| Measure of: Net income on each common share |
|
|
Term
MARKET
Price-earnings ratio |
|
Definition
| Measure of: Market value based on earnings |
|
|
Term
|
Definition
| Measure of: Cash return on each share |
|
|
