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Accounting 2 > Ratios > Flashcards

Ratios Flashcards

1
Q

ROE

A

NI/Average Total SE

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2
Q

ROA

A

NI/Average TA

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3
Q

Financial Leverage Percentage

A

ROE-ROA

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4
Q

EPS

A

NI/No. common outstanding shares

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5
Q

Gross profit Percentage

A

Gross Profit/Net Sales

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6
Q

Net Profit Margin

A

Net Income/Net Sales Revenue

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7
Q

Earnings Quality

A

CF from Op.Activities/NI

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8
Q

Economic return from investing

A

(Dividends and interest received +change in fair value)/Fair value of investments (beginning of period)

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9
Q

Capital Acquistion Ratio

A

CF from Op.Activities / Cash paid from PPE

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10
Q

Receivables Turnover

A

Net credit sales / average net receivables

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11
Q

Average day to collect receivables

A

365/receivables turnover

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12
Q

accounts payable turnover

A

cost of goods sold / average accounts payable

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13
Q

average no. days payables are outstanding

A

365/acc. payable turnover

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14
Q

inventory turnover ratio

A

COGS/Average Inventory

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15
Q

Total Asset Turnover

A

Net Sales Revenue / Average total assets

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16
Q

Average days to sell inventory

A

365/inventory turnover

17
Q

fixed asset turnover

A

net sales revenue/average net FA

18
Q

Current Ratio

A

CA/CL

19
Q

Quick Ratio

A

(Cash&Cash Equivalents + Nett Acc.Receivable + Marketable Securities ) / Current Liabilities

20
Q

Cash Ratio

A

Cash & Cash Equivalents / CL

21
Q

Cash Coverage Ratio

A

CF from Op.Activities / Interest paid

22
Q

Time interest earned ratio

A

(NI+Int.Exp.+Int.Tax Exp) / Interest Expense

23
Q

Debt Equity Ratio

A

Total Liabilities / Total SE

24
Q

PE Ratio

A

price per share / EPS

25
Q

Dividend yield ratio

A

(dividend per share) / price per share

26
Q

price to book ratio

A

market price per share / TA-TL

Accounting 2 (1 decks)

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