21 terms

Accy 303 Pre-midterm

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Terms in this set (...)

current ratio
current assets / current liabilities
Working capital
current assets - current liabilities
Quick ratio
(cash....+A/R)/current liabilities
Interestcoverage
EBIT/Interest expense
Liabilities/equity
TL/Equity
Gross Margin
(Revenue-COGS)/Revenue
Operating Margin
Operating Income/Revenues
Profit Margin
Net Income/net sales
ROE
net income/shareholders equity
ROA
net income/avg total assets
Total assets turnover
net sales/avg total assets
days in inventory
avg inv/(COGS/365)
Days in recievables
Avg A/R/(net sales/365)
Days in payables
Avg Pay/(COGS+Inventory change)/365
Operating Cycle
Days in inventory+Days in recievables-days in payables
debt to equity ration
total debt/total equity
times interest earned ratio
Net income before interest and taxes / interest expense
Recievables turnover ratio
net sales/avg A/R (net)
inventory ratio
COGS/inventory
Avg collection period
365/AR turnover ratio
Equity Multiplier
assets/equity