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CPA Exam Review > Financial Ratios > Flashcards

Financial Ratios Flashcards

1
Q

Current Ratio

A

Current Assets / Current Liabilities

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2
Q

Quick Ratio

A

Quick Assets / Current Liabilities

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3
Q

Quick Assets

A

Current Assets - Inventory

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4
Q

Net Working Capital Ratio

A

Net Working Capital / Total Assets

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5
Q

Net Working Capital

A

Current Assets - Current Liabilities

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6
Q

Return on Assets

A

Net Income / Avg Total Assets

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7
Q

Return on Equity

A

Net Income / Avg Stockholders Equity

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8
Q

Profit Margin

A

Net Income / Sales

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9
Q

Earnings per Share

A

Net Income / Num of Common Shares Outstanding

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10
Q

Assets Turnover Ratio

A

Sales / Average Total Assets

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11
Q

Account Receivable Turnover Ratio

A

Sales / Average Account Receivable

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12
Q

Inventory Turnover Ratio

A

COGS / Average Inventories

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13
Q

Debt to Equity Ratio

A

Total Liabilities / Total Stockholder Equity

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14
Q

Interest Covering Ratio

A

Income before Interest & Income Tax Expense / Interest Expense

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15
Q

Price Earning Ratio

A

Market Price of Common Stock /

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16
Q

Market to Book Ratio

A

Market price of Common Stock / Book Value of Equity

17
Q

Dividend Yield

A

Annual Dividends per Common Share / Market Price of Common Stock per Share

18
Q

Dividend Payout Ratio

A

Cash Dividends / Net Income

19
Q

Return on Assets

A 
Profit Margin X Assets Turnover Ration
OR
Net Income / Avg Total Assets
OR
Net Income / Sales X Sales / Average Total Assets

CPA Exam Review (2 decks)

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