| # |
Definition |
Sets |
| 1 |
comparisons of a company's financial elements that indicate how well the business is performing |
77 sets |
| 2 |
comparisons of a company's financial elements that indicate how well the business is performing. |
39 sets |
| 3 |
relationships determined from a firm's financial information and used for comparison purposes |
24 sets |
| 4 |
calculations typically used to track a business's liquidity (cash), efficiency, and profitability over time compared to other businesses in its industry |
20 sets |
| 5 |
comparisons using a company's financial data to determine how well a business is performing |
16 sets |
| 6 |
comparisons using a company's financial data to determine how well a business is performing. |
9 sets |
| 7 |
calculations designed to describe an organization's financial health and performance from various perspectives. |
8 sets |
| 8 |
are comparisons using a company's financial data to determine how well a business is performing. |
6 sets |
| 9 |
calculations typically used to track a business's liquidity (cash), efficiency, and profitability over time compared to other businesses in its industry. |
5 sets |
| 10 |
relationships determined from a firm's financial information and used for comparison purposes. |
5 sets |
| 11 |
comparisons of important financial data used to evaluate business performance |
4 sets |
| 12 |
accounting data restated in relative terms in order to help people identify some of the financial strengths and weaknesses of a company. |
4 sets |
| 13 |
calculations designed to simplify evaluation of financial strength and progress |
4 sets |
| 14 |
comparisons of important financial data used to evaluate business performance. |
4 sets |
| 15 |
relationships determined from a firms financial information and used for comparison purposes |
4 sets |
| 16 |
comparisons of financial elements that show how a business is performing |
4 sets |
| 17 |
ways of comparing and investigating the relationships between different pieces of financial information |
4 sets |
| 18 |
calculations typically used to track a business's liquidity, efficiency, and profitability over time compared to other businesses in its industry |
3 sets |
| 19 |
are comparisons using a company's financial data to determine how well a business is performing |
3 sets |
| 20 |
comparisons using a company's financial data to determine how well the business is performing. |
3 sets |
| 21 |
calculation typically used to track a business liquidity efficiency and profitability over time compared to other businesses in its industry |
3 sets |
| 22 |
are comparisons of a company's financial elements that indicate how well the business is performing |
2 sets |
| 23 |
used to track a business' liquidity, efficiency, and profitability over time compared to other businesses in its industry. |
2 sets |
| 24 |
short-term solvency |
2 sets |
| 25 |
measure the degree to which a company is employing financial leverage. |
2 sets |
| 26 |
calculations designed to simplify evaluation of financial strength and progress. |
2 sets |
| 27 |
a comparision using a company's financial data to determine how well a business is performing. |
2 sets |
| 28 |
a common method employed by users, such as analysts to access financial performance and risk |
2 sets |
| 29 |
financial analysis comparisons in which certain financial statement items are divided by one another to reveal their logical interrelationships. |
2 sets |
| 30 |
to evaluate the overall financial condition of a corporation or other organization |
2 sets |
| 31 |
control mechanisms to test the financial strength of the new venture |
2 sets |
| 32 |
used to weigh and evaluate the operating performance of a firm |
2 sets |
| 33 |
calculations typically used to track a business's cash, efficiency, and profitability over time compared to other businesses in its industry |
2 sets |
| 34 |
relationships between financial statement amounts |
2 sets |
| 35 |
inv turnover= cogs/ avg inv
ar turn= sales/ avg ar
current ratio = ca /cl |
2 sets |
| 36 |
calculations typically used to track a business's liquidity(cash), efficiency, and profitability over time compared to other businesses in its industry |
2 sets |
| 37 |
relationships determined from a firm's financial information and use for comparison purposes |
1 set |
| 38 |
operating expense ratio
loan-to-value ratio
debt coverage ratio |
1 set |
| 39 |
are compositions of companies financial element that indicate how well the business is performing. |
1 set |
| 40 |
ratios used to assess performance of a company or asset. |
1 set |
| 41 |
compare their performance against their own past history vs. comparable companies in the same industry |
1 set |
| 42 |
also known as 'short-term financial stability ratios'
current ratio (working capital ratio)=
current assets
_____________
current liabilities
quick ratio ( acid test ratio)=
current assets - (inventories = prepayments)
____________________________________
current liabilities - bank overdraft
also known as 'long term financial stability'
(solvency ratio)
debt ratio =
total liabilities
___________
total assets
also known as ' leverage ratio or gearing ratio'
equity ratio (proprietary ratio) =
total owner's equity
_________________
total assets |
1 set |
| 43 |
all that's needed is an income statement of a firm and a balance sheet. |
1 set |
| 44 |
yardsticks to measure financial strength and progress |
1 set |
| 45 |
liquidity
activity
financial leverage
measures of profitability |
1 set |
| 46 |
liquidity
activity
financial leverage
measures of profitability
compare performance to industry peers
changes from year to year and trends over time |
1 set |
| 47 |
depict relationships between items on a firm's financial statements, used to discern whether a firm is meeting its financial objectives and how it stacks up against its industry peers. |
1 set |
| 48 |
depict relationships between items on a firm's financial statements. |
1 set |
| 49 |
restatements of selected income statement and balance sheet data in relative terms. |
1 set |
| 50 |
arithmetic comparison of one financial measure to another, generally used to monitor and control financial performance |
1 set |
| 51 |
short-term solvency/ liquidity
long-term solvency or financial leverage ratios
asset management or turnover ratios
profitability ratios
market value ratios |
1 set |
| 52 |
reletionships betweenfin statement amounts, used by investors to make decisions |
1 set |
| 53 |
does the firm have the right mix of debt and equity financing? |
1 set |
| 54 |
working capital = current assets - current liabilities
current ratio = current assets/current liabilities |
1 set |
| 55 |
debt to equity, debt to total asset |
1 set |
| 56 |
-short-term solvency or liquidity
-long-term solvency measures
-asset management or turnover
-profitability
-market value |
1 set |
| 57 |
net profit margin = net profit / net sales
asset turn over = net sales / net assets |
1 set |
| 58 |
measure how effectively a business employs its resources |
1 set |
| 59 |
ways of comparing and investigating the relationships between different pieces of financial information
traditional groupings
1. short-term solvency or liquidity
2. long-term solvency
3. asset management or turnover
4. profitability
5. market value |
1 set |
| 60 |
a tool used to examine an organization's financial performance |
1 set |
| 61 |
-study of the relationships between financial statement accounts
-purpose is to develop info about the past that can be used to get a handle on the future ("x-rays" of financial statements to look for meaningful relationships between numbers)
-historical standards: company's ratios are compared and studied from one year to the next; see if improving or declining
-industry standards: involve a comparison of a particular company's ratios to the performance of other companies in the same line of business; see how a company compares to its competitors |
1 set |
| 62 |
finanzwirtschaftliche kennzahlen |
1 set |
| 63 |
control devices involving the division of one measure (of activity or resources) by another |
1 set |
| 64 |
comparisons of a company's financial elements that indicate how well the business is performing
relationships btwn financial statement amounts |
1 set |
| 65 |
debt ratio
times interest earned ratio
fixed-payment coverage ratio (fpcr) |
1 set |
| 66 |
relationships determined from a firms financial information & used for comparison purposes |
1 set |
| 67 |
(finanzwirtschaftliche kennzahlen) |
1 set |
| 68 |
allow you to track progress toward financial goals, & evaluate financial performance over a period of time |
1 set |
| 69 |
calculations typically used to track a business's liquidity (cash) efficiency, and profitability over time compared to other businesses in its industry |
1 set |
| 70 |
calculations typically used to track a business's liquidity (cash), efficiency, and profitability over time compared to other businesses in its |
1 set |
| 71 |
exam how well company is managed
exam financial management
exam profitability |
1 set |
| 72 |
relationship between one figure appearing in the financial statements with another e.g. net profit in relation to capital employed |
1 set |
| 73 |
show companies ability to meet current obligations or liquidity |
1 set |
| 74 |
comparison of a company's financial elements that indicate how well the business is performing |
1 set |
| 75 |
relationships between financial statement amounts; used by investors and creditors to help them make decisions; not meaningful by itself- needs to be compared to some benchmark |
1 set |
| 76 |
calculations typically used to track a business's liquidity (cash) efficiency and profitability over time compared to other businesses in its industry |
1 set |
| 77 |
comparisons of a company's financial elements that indicate how ell the business is performing |
1 set |
| 78 |
show the relationships between two or more financial variables or between financial variables and time |
1 set |
| 79 |
comparsions of a company's financial elements that indicate how well the business is performing |
1 set |
| 80 |
tools to check the financial position of the business; include: liquidity, effiency, profitablity, and other measures |
1 set |
| 81 |
typically used to track business liquidity, efficiency, profitability overtime compared with other businesses in the industry |
1 set |
| 82 |
indicate the extent to which borrowed funds are used to finance assets, as well as the ability of a firm to meet its debt payment obligations |
1 set |
| 83 |
measure long term ability to meet financial obligations; total debt, debt-equity, times interest earned |
1 set |
| 84 |
one accounting # divided by another accounting # from financial statements |
1 set |
| 85 |
used to evaluate performance of firm by comparing performance record against similar firms in industry |
1 set |
| 86 |
used to weigh and evaluate the operating performance of a firm--used to compare performance record against similar forms in the industry--analyzing ratios and numerical calculations--such data is provided by various organizations |
1 set |
| 87 |
tells you what %age of your net worth is made up of financial assets . financial assets/net worth. |
1 set |
| 88 |
an arithmetic comparison of one financial measure to another, generally used to monitor and control financial performance. |
1 set |
| 89 |
- a way of comparing and investigating the relationships between different pieces of financial information |
1 set |
| 90 |
examining a firm's performance over time and comparing against comparable competitors are two ways to use ________ _______ |
1 set |
| 91 |
current ratio: current assets / current liabilities
interest cover: ebit/interest paid
debt to equity %: total shareholder funds/total assets
net tangible assets per share: total a- total l/ no. of ordinary shares |
1 set |
| 92 |
calculations typically used to trade a business cash,efficnecy, and profitablity over time compared to other business in its industry |
1 set |
| 93 |
relationships between financial statements amounts |
1 set |
| 94 |
use for possible financial problems
compare ratios to determine if acceptable loan risk.
lenders use ratios to determine if acceptable loan risk.
managers use ratios to identify problems that need to be corrected. |
1 set |
| 95 |
calculations typically used to track a businesses liquidity, effeceincy, and profitability over time compared to other businesses in its industry |
1 set |
| 96 |
liquidity: a companies ability to pay short term debt (current assets/current liabilities)
leverage: shows funds supplied by creditors and shareholders (debt/equity)
profitability: show ability to generate financial return on sales (net income/equity) |
1 set |
| 97 |
a broad term denoting ratios computed from financial statements and used to characterize and analyze a firm financial results, condition, and/ or prospects. |
1 set |
| 98 |
liquidity, leverage, profitability ratios |
1 set |
| 99 |
compare financial statement numbers to help us understand the economic meanings |
1 set |