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Intermediate Accounting 1 > Ratios > Flashcards

Ratios Flashcards

Recall what the ratio is and the type

1
Q

Working Capital

A

CA - CL
(Liquidity)

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2
Q

Current Ratio

A

CA / CL
(Liquidity)

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3
Q

Quick Ratio

A

(cash+AR+Marketable Securities) / CL
(Liquidity)

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4
Q

Accounts Recievable Turnover

A

Net Credit Sales / Average AR
(Liquidity Asset Management)

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5
Q

Average Days to Collect Recievable

A

365 days / AR Turnover
(Liquidity asset management)

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6
Q

Inventory Turnover

A

COGS / Ave. Inventory
(Liquidity Ratios asset management)

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7
Q

Average Days to sell inventory

A

365 days / inventory turnover
(Liquidity Asset management)

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8
Q

Debt to assets

A

TL / TA
Solvency (debt management)

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9
Q

Debt to asset

A

TL / TSE
Solvency (debt management)

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10
Q

Times Interest Earned

A

Earnings before interest & Taxes / Interest Expense
Solvency (debt management)

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11
Q

Net Margin or return on Sales

A

NI / Net sales
Profitability

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12
Q

Asset Turnover

A

Net Sales / Ave. TA
Profitiability

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13
Q

Return on Invenstment or Return on assets

A

NI / Ave. Total Assets
(profitability)

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14
Q

Return on Equity

A

NI / Average SE
(Profitability)

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15
Q

Earnings per Share

A

Earnings available for common shareholders / average # of common shares outstanding
Market value

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16
Q

Price - Earnings Ratio

A

Market Price per share / Earnings per share
(market value)

17
Q

Dividend Yield

A

Dividends per share / Market price per share
market value

18
Q

Book value per share

A

(total SE - Perferred equity) / Outstanding common shares
Market value

Intermediate Accounting 1 (1 decks)

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