Term
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Definition
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Term
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Definition
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Term
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Definition
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Term
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Definition
| [(Beginning Inventory Ending Inventory) /2] |
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Term
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Definition
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Term
| average days to sell inventory |
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Definition
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Term
| Fixed Asset Turnover Ratio |
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Definition
| Net sales revenue/AVG net fixed assets |
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Term
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Definition
| current assets/ current liabilities |
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Term
| Accounts payable turnover |
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Definition
| COGS/avg accounts payable |
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Term
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Definition
| FV * PFV (pfv= time and rate on chart) |
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Term
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Definition
A*PVAF
(pfv= time and rate on chart) |
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Term
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Definition
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Term
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Definition
| current assets-current liabilities |
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Term
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Definition
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Term
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Definition
| ISSUED SHARES - TREASURY STOCK |
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Term
| RETAINED EARNINS AT START |
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Definition
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Term
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Definition
| NET INCOME+DIVIDENDS-COMMON STOCK |
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Term
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Definition
| Net income/ avg stockholder equity |
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Term
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Definition
| Net income (before extraordinary items) / net sales |
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Term
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Definition
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Term
| Average collection period |
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Definition
| 365/receivable turnover ratio |
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Term
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Definition
| Dividends per share/ market price per share |
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Term
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Definition
| current assets/ current liabilities |
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Term
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Definition
| Total liabilities/ stockholders equity |
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Term
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Definition
| Current market price per share/ earnings per share |
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Term
| Receivable Turnover Ratio |
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Definition
| Net credit sales / average net receivables |
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Term
| Avg days supply of inventory |
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Definition
365/invnetory turnover ratio
Inventory turnover ratio= COGS / average inventory |
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Term
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Definition
| Net income/ average number of shares of common stock outstanding |
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Term
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Definition
| Quick assets/ current liabilities |
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Term
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Definition
| Net income+ interest expense +income tax expense) / interest expense |
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Term
| Fixed asset turnover ratio |
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Definition
| Net sales revenue / net fixed assets |
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