Shared Flashcard Set

Details

Fin 260
midterm
16
Finance
Undergraduate 2
03/07/2009

Additional Finance Flashcards

 


 

Cards

Term
ROA
Definition
Net Income/Total Assets
Term
ROE
Definition
Net Income/Total EQ
Term
Net Profit Margin
Definition
Net Income/Sales
Term
EPS
Definition
Net Income / Outstanding Shares
Term
Current Ratio
Definition
Current Assets/ Current Liabs
Term
Quick Ratio
Definition
Current Asset-Inventory/ Current Liab
Term
Debt to Equity
Definition
Long Term Debt/ Total Equity
Term
Debt Ratio
Definition
Long Term Debt/ Total Asset
Term
P/E Ratio
Definition
Price Per Share/ EPS
Term
Income Statement
Definition

Revenues (Sales)

-COGS (total manufacturing cost)

=Gross Profit

-Operating expense • Selling, general admin • R&D expenditure • Operation & maintenance • Annual Depreciation

=Operating Income

-Interest Expense

=Taxable income

-Tax

=Net Income

Term
Current Assets
Definition

Cash

Cash Equiv

Accounts Receivable

Inventory

Pre-paid Exp

Term
B Assets
Definition

Long term Invest

 Net fixed Assets

Term
Current Liabs
Definition

Accounts Payable

Notes Payable

Accumulated Exp

Term
Long Term Liabs
Definition

Long Term Bank Loan

Corp Bonds

Term
Equity
Definition

Common Stock

Pref Stock

Excess Paid in Capital

Retained Earnings

Term
common size statement
Definition
shows each term in percentage terms
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