AFP Flashcards
Current ratio
Current Assets/Current Liabilities
Acid-test Ratio
Cash, Short-term investments, notes receivable & account & account receivable/current liabilities
Working capital turnover ratio
Current assets - current liabilities
Solvency ratio
Total assets/Total Liabilities
Debt-Equite Ratio
Total Liabilities/Total owner’s equity
Paid occupancy
Paid rooms occupied/Available rooms
Profit Margin
Net income/Total Revenue
Gross operating Profit Ratio GOP
Gross operating profit/Total revenue
Average Total Asset
Total Assets at Beginning & End of year/2
Return on Asset ROA
Net Income/Average total Asset
Return on owner’s equity ROE
ROA X average total assets/Average Total Owner’s equity
Average Room Rate ARR/ADR
Total revenue rooms/ Number of sold rooms
Revenue per available room RevPar
Total revenue rooms/total number of rooms
Revenue per available customer RevPac
Total revenue from hotel guests/Total number of guests
Sales mix %
Total revenue rooms/Total revenue
