Shared Flashcard Set

Details

Ratios
na
15
Accounting
Undergraduate 2
04/16/2009

Additional Accounting Flashcards

 


 

Cards

Term
Debt Ratio
Definition
total debt/total assets
Term
Debt to equity
Definition
total debt/total equity
Term
Gross profit ratio (margin ratio)
Definition
gross profit(sales of goods-cogs)/net sales
Term
Net profit rati
Definition
new income/ net sales
Term
Return on asset
Definition
net income/average total asset
Term
return on equity
Definition
net income/average total equity
Term
inventory turnover
Definition
cost of goods sold/ average inventory
Term
days inventory held
Definition
inventory/cost of goods sold/365
Term
accounts receivable turnover
Definition
net sales/ average accounts receivable
Term
average collection period
Definition
accounts receivable/ (net sales/365)
Term
earnings per share
Definition
net income/ (outstanding stock beggining+OS end/2)
Term
dividends
Definition
dividentd/average common stock outstanding
Term
dividend payout
Definition
dividend per share/earnings per share
Term
dividends yield
Definition
dividentd per share/ market price per share
Term
price earning ratio
Definition
market price per share/ earnings per share
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