Term
LIQUIDITY AND EFFICIENCY Current Ratio 

Definition
Measure of: Shortterm debtpaying ability 


Term
LIQUIDITY AND EFFICIENCY Acidtest Ratio 

Definition
Measure of: Immediate shortterm debtpaying 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 Priceearnings ratio 

Definition
Measure of: Market value based on earnings 


Term

Definition
Measure of: Cash return on each share 

