Chap 8 Flashcards
1
Q
Total capital
A
Long-term debt + Net income
2
Q
NOPAT
A
EBIT. (1 - Tax)
3
Q
Measuring Performance
A
Marketcapitalization = Số stock . Giá trị thị trường/cổ phiếu
4
Q
Measuring Profitability
A
ROC, ROA, ROE
5
Q
ROC
A
= [After tax interest + Net income] / Average total capital (đầu kì cộng cuối kì chia 2)
6
Q
ROE
A
= [Net income] / Equity (đầu kì cộng cuối kì chia 2)
7
Q
ROA
A
= [Net income] / Total assets (đầu kì cộng cuối kì chia 2)
8
Q
Current Ratio
A
= [Current assets] / [Current Liability]
9
Q
Quick Ratio
A
= [Current Assets - Inventory] / Current Liabiltity
= Cash + CE + MS + AR
10
Q
EBIT
A
= Net sale - [COGS + Selling Expense + Depreciation]
11
Q
EBT
A
= EBIT - Interest Expense
12
Q
Tax 20%
A
= 20%. EBT
13
Q
Net Income
A
= EBT - Tax
14
Q
Average day of INVENTORY
A
= 365.Inventory (đk) / COGS
15
Q
Average COLLECTION period
A
365.Receivables / Sales
