Activity Ratios Flashcards
1
Q
Rec. turnover
A
ann sales/ ave rec
2
Q
days of sales outstanding
A
365/ rec turn = revenue/ rec
3
Q
invent. turnover
A
COGS/ ave inventory
4
Q
days of inventory on hand
A
365/ invt. turnover
5
Q
payables turnover
A
purchase/ave trade payables
6
Q
number of days of payables
A
365/ payables turnover ratio
7
Q
total asset turnover
A
rev/ ave total assets
8
Q
fixed asset turnover
A
rev/ave net fixed assets
9
Q
working capital turnvoer
A
revenue/ ave working capital