Ratios Flashcards by Ariana Garro | Brainscape

Q

Liquidez general

A

AC / PC

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Q

Liquidez ácida

A

(AC - Inv) / PC

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Q

Capital de trabajo

A

AC - PC

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Q

Rotación CxC

A

Ventas / CxC

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Q

Rotación proveedores

A

CV / Proveedores

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Q

Rotación inventarios

A

CV / Inventarios

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Q

Rotación activos

A

Ventas / Activos

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Q

N° de días de cobranza

A

CxC * N°días / Ventas

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Q

N° de días proveedores

A

Proveedores * N°días / CV

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Q

N° de días inventarios

A

Inventarios * N°días / CV

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Q

Endeudamiento

A

Pasivo / Patrimonio Neto

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Q

Respaldo

A

(PNC + Patrimonio) / ANC

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Q

Cobertura

A

(UAIT + depreciación) / Intereses

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Q

Margen bruto

A

Utilidad bruta / Ventas

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Q

Margen neto

A

Utilidad neta / Ventas

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Q

Margen operativo

A

Utilidad operativa / Ventas

Q

Rentabilidad del activo (ROA: Return On Assets)

A

Utilidad neta / Activo

Q

Rentabilidad del patrimonio (ROE: Return On Equity)

A

Utilidad Neta / Patrimonio