Accounting - Ratio Analysis

Card Set Information

Author:
tvancouver
ID:
80378
Filename:
Accounting - Ratio Analysis
Updated:
2011-04-18 13:52:26
Tags:
Accounting Ratio Analysis
Folders:

Description:
Kwantlen Polytechnic University
Show Answers:

Home > Flashcards > Print Preview

The flashcards below were created by user tvancouver on FreezingBlue Flashcards. What would you like to do?


  1. Working Capital
    Current Assets - Current Liabilities
  2. Current Ratio
    • Current Assets
    • Current Liabilities
  3. Inventory Turnover
    • COGS
    • Average Inventory
  4. Days in Inventory
    • 365 days
    • Inventory turnover
  5. Receivables turnover
    • Net credit sales
    • Average gross accounts receivable
  6. Average Collection Period
    • 365 days
    • Receivable turnover
  7. Cash Current Debt Coverage
    • Cash provided (used) by operating activities
    • average current liabilities
  8. Debt to Total assets
    • Total Liabilities
    • Total assets
  9. Free cash flow
    Cash provided (used) by operating activities - Net Capital Expenditures - Dividends paid
  10. Times interest earned
    • Net earning+ interest expense + Income tax expense (EBIT)
    • Interest expense
  11. Cash total debt coverage
    • Cash provided (used) by operating activities
    • Acerage total liabilities
  12. Gross Profit Margin
    • Gross profit
    • Net Sales
  13. Profit Margin
    • Net earnings
    • Net sales
  14. Return on assets
    • net earning
    • average total asset
  15. Asset turnover
    • Net sales
    • average total assets
  16. Return on common shareholder's equity
    • Net earnings - preferred dividends
    • average common shareholders' equity
  17. Earning per share
    • Net earning - preferred dividends
    • Weighted average number of common shares
  18. Price-earning ratio
    • Market price per share
    • earning per share
  19. Payout ratio
    • Cash dividents
    • net earnings
  20. Dividends yield
    • dividend per share
    • market price per share

What would you like to do?

Home > Flashcards > Print Preview