financial accounting Flashcards
1
Q
Book value
A
total equity
2
Q
market to book ratio
A
market value/book value
3
Q
Price to earnings ratio (P/E ratio)
A
Market price per share/EPS
4
Q
Earnings per share(EPS)
A
Profit/Numbers of shares
5
Q
total market value
A
P/E x Profit
6
Q
Book value per share
A
total equity/ number of shares
7
Q
EPS
A
(net) Profits/ number of shares
8
Q
Return on Equity (ROE)
A
Annual profit/equity
9
Q
Current ratio
A
Current assets/current liabilities
10
Q
Quick Ratio
A
(Current assets - Inventory)/ Current liabilities
11
Q
Net working captial
A
Current assets-current liabilities
12
Q
Debt Ratio
A
Total debts/total assets
13
Q
debt to equity reatio
A
total debt/total equity
14
Q
times interest earned
A
EBIT/Interest charge
15
Q
Return on equity(ROE)
A
annual profit/equity x 100
