#### Study sets matching "accounting ratios"

#### Study sets matching "accounting ratios"

Current Ratio

Quick ("Acid Test") Ratio

Interest Coverage (Times Interest Earne…

Return on Assets (ROA)

Current Assets/Current Liabilities... Firm's ability to meet its…

(Cash + Marketable Securities + Accounts Receivable)/Current L…

EBIT/Interest Expense... Indicates the relative protection that…

Net Income/Average Total Assets... Firm's performance in using a…

Current Ratio

Current Assets/Current Liabilities... Firm's ability to meet its…

Quick ("Acid Test") Ratio

(Cash + Marketable Securities + Accounts Receivable)/Current L…

Current Ratio

Acid-test ratio

Accounts receivable turnover

Inventory turnover

Current assets / current liabilities

Cash+ short-term investments + current receivables /current li…

Net Sales / Average accounts receivable, net

COGS / Average inventory

Current Ratio

Current assets / current liabilities

Acid-test ratio

Cash+ short-term investments + current receivables /current li…

current ratio

quick or acid test

return on equity

return on capital employed

the higher this ratio, the more able a company is to pay back…

an indicator of whether a firm has enough short term assets to…

compares net income to average shareholder equity; measures ho…

possibly better than return on equity because it shows how wel…

current ratio

the higher this ratio, the more able a company is to pay back…

quick or acid test

an indicator of whether a firm has enough short term assets to…

Current Ratio (Up or down?)

Current Ratio

Gross Margin Ratio (Up or down?)

Gross Margin Ratio

^ 2:1 Ratio is good, Used with the Balance Sheet

Explains what a comfortable amount of working capital is, the…

^ is better shows direct profit from sales, Used with the Inco…

It is the excess of Sales of COGS, it generally shows profitab…

Current Ratio (Up or down?)

^ 2:1 Ratio is good, Used with the Balance Sheet

Current Ratio

Explains what a comfortable amount of working capital is, the…

Current Ratio

Quick Ratio

Accts R Turnover

Days Sales in Accts R

Current Assets / Current Liabilities

(Cash + Short-Term Investments + Accts R) / Current Liabilities

Net Credit Sales / Avg Net Accts R

365 / Accts R Turnover

Current Ratio

Current Assets / Current Liabilities

Quick Ratio

(Cash + Short-Term Investments + Accts R) / Current Liabilities

Return on Equity (ROE)

Earnings per Share (EPS)

Profit Margin

Current Ratio

Net Income/Average SE

Net Income/Average # of common shares outstanding

Net Income/Net Sales

Current Assets/Current Liabilities

Return on Equity (ROE)

Net Income/Average SE

Earnings per Share (EPS)

Net Income/Average # of common shares outstanding

acid-test ratio

gross margin ratio

inventory turnover

days' sales in inventory

cash and cash equivalents plus short-term investments plus cur…

net sales minus cost of goods sold divided by net sales

cost of goods sold divided by average inventory

ending inventory divided by cost of goods sold times 365

acid-test ratio

cash and cash equivalents plus short-term investments plus cur…

gross margin ratio

net sales minus cost of goods sold divided by net sales

liquidity ratios

solvency ratio

profitability ratio

(LIQUIDITY) current ratio

Measures of the short-term ability of the company to pay its m…

Measures of the ability of the company to survive over a long…

Measures of the income or operating success of a company... for a…

Formula = Current Assets / Current Liabilities... Indicates shor…

liquidity ratios

Measures of the short-term ability of the company to pay its m…

solvency ratio

Measures of the ability of the company to survive over a long…

Current Ratio

Quick Ratio

Net Working Capital Ratio

Profit Margin

Current Assets / Current Liabilities

(Cash + Short Term Securities + Accounts Receivable) / Current…

(Current Assets - Current Liabilities) / Total Assets

Net Income / Revenue

Current Ratio

Current Assets / Current Liabilities

Quick Ratio

(Cash + Short Term Securities + Accounts Receivable) / Current…

current ratio

quick (acid test) ratio

accounts receivables turnover

days' sales outstanding

current assets // current liabilities

(cash + short term investments + net current receivables) // t…

net credit sales // average net accounts receivable

365 // accounts receivable turnover

current ratio

current assets // current liabilities

quick (acid test) ratio

(cash + short term investments + net current receivables) // t…

Working Capital

Current Ratio

Inventory Turnover

Days in Inventory

Current Assets - Current Liabilities

Current Assets/Current Liabilities... Determines dollars of asse…

COGS/Avg. Inventory... Indicates the liquidity of inventory by m…

365 days/Inventory Turnover... Avg number of days inventory is h…

Working Capital

Current Assets - Current Liabilities

Current Ratio

Current Assets/Current Liabilities... Determines dollars of asse…

working capital

current ratio

quick ratio

collection period

measure of short-term debt paying ability

measures liquidity and short-term debt paying ability

measures immediate short-term liquidity

measures number of days that receivables are outstanding

working capital

measure of short-term debt paying ability

current ratio

measures liquidity and short-term debt paying ability

Return on equity ratio (profitability r…

Debt to equity ratio (leverage ratio)

Current ratio (solvency ratio)

Inventory turnover ratio (asset turnove…

Net income/average stockholder's equity

Average total liabilities/average stockholder's equity

Current assets/current liabilities

Cost of goods sold/average inventory

Return on equity ratio (profitability r…

Net income/average stockholder's equity

Debt to equity ratio (leverage ratio)

Average total liabilities/average stockholder's equity

Current ratio

Acid test ratio

Receivables turn over ratio

Inventory turn over ratio

Current assets/current liabilities

Cash+short term investments+net receivables/current liabilities

Net credit sales/avg receivables

Cogs/avg inventory

Current ratio

Current assets/current liabilities

Acid test ratio

Cash+short term investments+net receivables/current liabilities

Gross Profit Margin

Return on Sales (Net Profit Margin)

Asset Turnover

Return on Assets

Gross Profit/Net Sales

Net Income/Net Sales

Net Sales/Average Total Assets

Net Income/Average Total Assets

Gross Profit Margin

Gross Profit/Net Sales

Return on Sales (Net Profit Margin)

Net Income/Net Sales

Return on Equity

Return on Assets

Financial Leverage Percentage

Earnings Per Share

net income/average stockholders' equity

Net Income + Interest expense (Net interest * 1-tax rate)/ ave…

Return on Equity- Return on Assets

Net Income/average number of shares of common stock outstanding

Return on Equity

net income/average stockholders' equity

Return on Assets

Net Income + Interest expense (Net interest * 1-tax rate)/ ave…

current ratio

acid test

receivable turnover

inventory turnover

current assets/current liabilites

(cash + ST investment + net receivables)/current liabilites

net credit sales/average net receivables

cost of goods sold/average inventory

current ratio

current assets/current liabilites

acid test

(cash + ST investment + net receivables)/current liabilites