Formulas Flashcards
Basic Earnings Per Share
Weighted Avg Common stock
Diluted Earnings Per Share
Outstanding Shares + Diluted Shares
Current Ratio
Current Liabilities
Acid Test Ratio
Current liabilities
Inventory Turnover
Avg Inventory
Accounts Receivable Turnover
Avg Accounts Receivable
Cost of Goods Sold Equation
Beg Inventory \+ Purchases - Ending Inventory ----------------------------- Cost of Goods Sold
Times Interest Earned
Interest Expense
Price To Earnings Ratio
Basic EPS
Return on Owners Equity
Avg Stockholders Equity
Book Value Per Common stock
# outstanding Common Stock Shares
Times Preferred Dividend
Annual Preferred Dividend Obligation
Return on Total Assets
Avg Total Assets
Operating Cycle Length
Days in Operating cycle
Income Statement Items
IDA
Continuing Operations
Discontinued Operations
Cumulative effect of Change in Accounting Principle
Acquisition Adjustments
CAR IN BIG
Common stock
APIC
Retained Earnings
Investment in Subsidiary
non controlling interest created
Balance Sheet adjusted to Fair value
intangible assets of Sub recorded at Fair value
Goodwill
Pension Expense Components
SIR AGE
Current Service Cost
Interest Cost
Return on plan assets
Amortization of Prior service cost
Gains and Losses
Amortization of Existing net obligation or net assets
Sale of Notes Receivable
Maturity Value of Note
- Discount (Face value X Interest Rate X months left)
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Proceeds on Note
Gross margin Percentage
Margin on Cost
Sales
Cost of Goods Sold
Units of Production (depreciation)
(Current Units / Total Expected Units)
X
(Original Cost -Salvage)
Sum Of Years Digits
Amount ((Years left) / (breakdown of years like 5,4,3,2,1))
