Shared Flashcard Set

Details

Ratio Computations
11 Accoutning Ratios
11
Accounting
Undergraduate 2
02/03/2010

Additional Accounting Flashcards

 


 

Cards

Term
Current Ratio
Definition

Current Assets

Current Libilities

Term
Acid-test (quick) ratio
Definition

Cash + Short Term + Net Current

               Investments    Receivables

Current Libilities

Term
Accounts Receivable Turnover
Definition

Net Credit Sales

Average Net Accounts Receivable

Term
Days' Sales in Receivable
Definition

Average Net Accounts Receivable

One day's sales

Term
Debt Ratio
Definition

Total Libilities

Total Assets

Term
Rate of Return on Net Sales
Definition

Net Income

Net Sales

Term
Rate of Return on Total Assets
Definition

Net Income + Interest Expense

Average Total Assets

Term
Rate of Return on Common Stockholders' Equity
Definition

Net Income - Preferred Dividends

Average common stockholders' equity

Term
Earnings per Share
Definition

Net Income - Preferred Dividends

Number of Shares of Common Stock Outstanding

Term
Price/Earnings Ratio
Definition

Market Price per Share of Common Stock

Earnings per Share

Term
Book Value per Share of Common Stock
Definition

Total Stockholders' Equity - Preferred Equity

Number of Shares of Common Stock Outstanding

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