Shared Flashcard Set

Details

Ratios
Ratios for Test 2
8
Accounting
Undergraduate 2
03/09/2010

Additional Accounting Flashcards

 


 

Cards

Term
Current Ratio
Definition
=Current Assets/Current Liabilities
Term
Working Capital
Definition
=Current Assets-Current Liabilities
Term
Inventory Turnover
Definition
=COGS/ Average Inventory
Term
Debt Ratio
Definition
=Total Liabilities/ Total Assets
Term
Times Interest Earned
Definition
=Income Before Interest Expense and Income Taxes/Interest Expense
Term
Return On Total Assets
Definition
=Net Income/Average Total Assets
Term
Dividend Yeild
Definition
=Annual Cash Dividends Per Share/Market Price Per Share
Term
Basic Earnings Per Share
Definition
Net Income-Preferred Dividends/Weighted-average common shares outstanding
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