Term
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Definition
| Current Assets / Current Liabilities |
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Term
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Definition
| Sales (or Operating) Revenues / Avg Total Assets |
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Term
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Definition
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Term
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Definition
| Net Income / Avg total assets |
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Term
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Definition
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Term
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Definition
| Net Sales / Avg Accounts Receivable |
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Term
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Definition
| Cost of Goods Sold / Average Inventory |
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Term
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Definition
| Net Sales / Average Net Fixed Assets |
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Term
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Definition
| Quick Assets (All assets except inventory) / Current Liabilities |
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Term
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Definition
| COGS / Average Accounts Payable |
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Term
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Definition
| Total Liabilities / Stockholder's Equity |
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Term
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Definition
| Net Income / Avg # of Common Stock Outstanding During the Period |
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Term
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Definition
| Dividend Per Share / Market Price per Share |
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Term
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Definition
| Cash Flow From Operating Activities / Net Income |
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Term
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Definition
| Cash Flows from Operating Activities / Cash Paid for Property, Plant and Equipment |
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Term
| Direct Method Cash Inflows |
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Definition
Cash Received From:
Customers
Dividends and interest on investments |
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Term
| Direct Method Cash Outflows |
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Definition
Cash paid for:
Purchase of services (electricity, etc.) and goods for resale
Salaries and Wages
Income Taxes
Interest on Liabilities |
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Term
| Indirect Method Cash Inflows From Investing Activities |
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Definition
Cash Received From:
Sale or disposal of property, plant and equipment
Sale or maturity of investments in securities |
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Term
| Indirect Method Cash Outflows From Investing Activities |
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Definition
Cash Paid For:
Purchase of property, plant, and equipment
Purchase of investments in securites |
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Term
| Indirect Method Cash Inflows from Financing Activities |
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Definition
Cash Received From:
Borrowing on notes, mortgages, bonds etc.
Issuing stock to owners |
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Term
| Indirect Method of Cash OutFlows from Financing Activities |
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Definition
Cash Paid For:
Repayment of principal to creditors (excluding interest, which is an operating activity)
Repurchasing stock from owners
Dividends to owners |
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Term
| If A/R increases, it is ____________ from/to net income under the Indirect Method of Cash Flows |
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Definition
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Term
| If A/R decreases, it is ____________ from/to net income under the Indirect Method of Cash Flows |
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Definition
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Term
| If Inventory decreases, it is ____________ from/to net income under the Indirect Method of Cash Flows |
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Definition
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Term
| If inventory increases, it is ____________ from/to net income under the Indirect Method of Cash Flows |
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Definition
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Term
| If Prepaid Expenses increase, it is ____________ from/to net income under the Indirect Method of Cash Flows |
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Definition
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Term
| If Prepaid Expenses Decrease, it is ____________ from/to net income under the Indirect Method of Cash Flows |
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Definition
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Term
| If A/P increases, it is ____________ from/to net income under the Indirect Method of Cash Flows |
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Definition
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Term
| If A/P decreases, it is ____________ from/to net income under the Indirect Method of Cash Flows |
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Definition
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Term
| If Accrued Expenses decreases, it is ____________ from/to net income under the Indirect Method of Cash Flows |
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Definition
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Term
| If Accrued Expenses increases, it is ____________ from/to net income under the Indirect Method of Cash Flows |
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Definition
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