Brainscape's Knowledge GenomeTM

Browse over 1 million classes created by top students, professors, publishers, and experts.


See full index

FRA > FRA > Flashcards

FRA Flashcards

1
Q

Cash Flow Statement Equation

A

Cash=Liabilities+Stockholders’ Equity+Noncash Assets

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
2
Q

CFO

A

Net Income
(+) D&A
(-) Gain on sale of investing assets
(+) Loss on sale of investing activities
(+) Decreases in operating assets
(+) Increases in operating liabilities
(-) Increases in operating assets
(-) Decreases in operating liabilities
Net Cash Flow from Operating activities

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
3
Q

Quality of Income Ratio

A

CFO/Net Income

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
4
Q

Capital Aquisition Ratio

A

CFO/Cash paid for PPE

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
5
Q

Free Cash Flow

A

Free Cash Flow = CFO -Dividends - CapEx

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
6
Q
A
How well did you know this?
1
Not at all
2
3
4
5
Perfectly
7
Q
A
How well did you know this?
1
Not at all
2
3
4
5
Perfectly
8
Q

ROE

A

Net Income/ Avg Total Stockholders’ Equity

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
9
Q

ROA

A

Net Income/ Avg Total Assets

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
10
Q

Gross profit margin

A

Gross profit/Sales

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
11
Q

Net profit margin

A

Net Income/Sales

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
12
Q

EPS

A

Net Income/WA number of common shares outstanding

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
13
Q

Quality of Income

A

CFO/Net Income

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
14
Q

Total Asset turnover

A

Sales/ Avg Total Assets

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
15
Q

Fixed Asset turnover

A

Sales/Avg Net fixed assets (PPE)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
16
Q

Receivables turnover ratio

A

Sales (net credit sales)/ Avg net Receivables

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
17
Q

Avg days to collect receivables

A

365/receivables turnover ratio

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
18
Q

Inventory turnover ratio

A

Cost of goods sold/ Avg Inventory

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
19
Q

Avg days to sell inventory

A

365/inventory turnover ratio

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
20
Q

Accounts payable turnover ratio

A

Cost of goods sold (or Purchases) Avg accounts payable

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
21
Q

Avg days to pay payables

A

365/accounts payables turnover ratio

22
Q

DuPont Model

A

ROE=Net profit margin x Total asset turnover x Financial Leverage

Net income/Avg Total Stockholders Equity = Net Income/Sales x Sales/Avg Total assets x Avg Total Assets/Avg Total Stockholders Equity

23
Q

ROA

A

Net profit margin x Total Asset Turnover
Net income/ Avg total assets = Net income/Sales x Sales/Avg Total Assets

24
Q

Current ratio

A

Current assets/ Current liabilities

25
Q

Quick ratio

A

Cash & cash equivalents + accounts receivables + marketable securities/ Current liabilities

26
Q

Cash ratio

A

Cash & cash equivalents/ current liabilities

27
Q

Time interest earned

A

Net Income + Interest expense + income tax expense/ Interest Expense

28
Q

Cash coverage ratio

A

CFO/cash paid

29
Q

Debt to equity ratio

A

Total liabilities/ Total Stockholders equity

30
Q

Price/ Earnings ratio

A

Market price per share/ Earnings per share

31
Q

Dividend yield ratio

A

Dividend per share/ Market price per share

32
Q

DSO

A

(Avg Accounts receivables/Revenue) x 365

33
Q

DIO

A

(Avg Inventory/COGS) x 365

34
Q

Operating cycle

A

DSO + DIO

35
Q

DPO

A

(Avg Payables/COGS) x 365 days

36
Q

Cash Conversion Cycle

A

DIO+DSO-DPO

37
Q

Return on Invested Capital

A

NOPAT/ (ST debt + LT debt + Market cap)

38
Q

Total return to shareholders

A

(share price (t) - share price (t-1) + dividends (t))/ share price (t-1)

39
Q

EBIT

A

Ebit = sales- cogs- sg&a - r&d expenses - D&A

40
Q

EBITDA (CFO proxy)

A

Ebit + D&A

41
Q

Effective tax rate

A

Income tax expense/pretax income

42
Q

NOPAT

A

Ebit x (1- effective tax rate)

43
Q

Market cap

A

Price per share * number of shares outstanding

44
Q

Purchases

A

Ending inventory + COGS - beginning inventory

45
Q

Cash cycle

A

DSO + DIO - DPO

46
Q

Debt ratio

A

(ST debt + LT debt)/ ( ST debt + LT debt + Equity)

47
Q

Interest coverage

A

Ebit/ Interest expense

48
Q

Cash Interest Coverage

A

CIC = ( CFO + Cash for interest and taxes)/ Cash for interest

49
Q

Sustainable Growth Model

A

ROE x retention ratio

50
Q

Sustanable Growth Model

A

(1-dividend payout) x financial leverage x net margin x asset turnover

FRA (1 decks)

Brainscape helps you reach your goals faster, through stronger study habits.
© 2024 Bold Learning Solutions. Terms and Conditions