Flashcards
Ratios
Flashcards do conjunto (42)
- 1current assets current liabilitiescurrent ratio
- 2a measure of liquiditycurrent ratio
- 3cash + short term investments + receivable current liabilitesquick ratio
- 4cash + short term investments current liabilitiescash ratio
- 5a measure of a company's short term liquidity that is calculatedquick ratio
- 6a short term liquidity ratiocash ratio
- 7cash flow from operating activities current liabilitesoperating cash flow ratio
- 8a ratio that looks at the ability of operations to generate cash, which recognizes more general concept that current obligations will be paid through operationsoperating cash flow ratio
- 9net sales average accounts receivableaccounts receivable turnover ratio
- 10more times accounts receivable turns over each year, the more efficient are the firms credit-granting/credit-collection activitiesaccounts receivable turnover ratio
- 11COGS average inventoryinventory turnover ratio
- 12ratio that describes how quickly inventory is purchased and soldinventory turnover ratio
- 13credit purchases average accounts payableaccounts payable turnover
- 14net sales average total assetsasset turnover ratio
- 15ratio that measures the efficiency with which a corporations assets (usually accounts receivable or inventory) are used to produce sales revenuesasset turnover ratio
- 16measures the excess of net income over interest to gauge a firm's ability to pay debttimes interest earned ratio
- 17measure of the proportion of capital provided by creditors relative to that provided by shareholdersdebt-to-equity ratio
- 18measure of the proportion of capital provided by creditorsdebt-to-total assets ratio
- 19measurement of the proportion of each sales dollar that is available to pay other expenses and provide profit for ownersgross profit percentage
- 20measure of the profitability of a company's operations in a relation to its sales that is calculatedoperating margin percentage
- 21measure of the proportion of each sales dollar that is profitnet profit margin percentage
- 22measures the profit earned by a corporation through use of all its capital, or the total of the investment by both creditors and ownersreturn on assets
- 23measures the profit earned by a firm through the use of capital supplied by shareholdersreturn on equity
- 24measures the income available for common shareholders on a per-share basisearnings per share EPS
- 25basically the same as return on equityreturn on common equity
- 26measures the rate at which dividends provide a return on shareholders, by comparing dividends with market price of a sharedividend yield ratio
- 27measures the proportion of a corporation's profits that are returned to the shareholders immediately as dividendsdividend payout ratio
- 28adds share purchases to common dividends and compares this to net incometotal payout ratio
- 29earnings before income tax + interest ex interest expensetimes interest earned
- 30total liabilities total equitydebt-to-equity ratio
- 31total liabilities total assetsdebt-to-total assets ratio
- 32gross profit net salesgross profit percentage
- 33income from operations net salesoperating margin percentage
- 34net income net salesnet profit margin percentage
- 35net income [interest expense x (1-tax)] average total assetsreturn on assets
- 36net income average equityreturn on equity
- 37(net income - preferred dividends) average number of common shares out.EPS (Earnings per share)
- 38net income average common equityreturn on common equity
- 39dividend per common share closing market price/sharedividend yield ratio
- 40common dividend + common stock rep. net incomedividend payout ratio
- 41total payout ratio - dividend payout ratiostock repurchase payout
- 42stock market share price earnings/shareprice/earnings ratio
Informações
- Descrição
- FlashCards sobre Ratios, criado por christinasollazz em 07-04-2015.
- Criado por
- christinasollazz
- Visualizações
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- Avaliação