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Financial Stuff > ACC 200 Ratios > Flashcards

ACC 200 Ratios Flashcards

1
Q

NI/Sales

A

Return on Sales

(aka. “Net Margin”)

Number of pennies earned each year per dollar of sales

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2
Q

TL/TE

Proportion of equity and debt used to finance assets.

A

Debt to Equity Ratio

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3
Q

Measures of Stock Value

A
  1. Book Value per Share
  2. Price-Earnings Ratio (PE Ratio)
  3. Return on Sales
  4. Return on Equity
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4
Q
  1. Earnings Per Share (EPS)
A

Measures of Profitability

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5
Q

NI/OE

Number of pennies earned during the year per dollar invested

A

Return on Equity

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6
Q

Measures of Profitability

A
  1. Earnings Per Share (EPS)
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7
Q

TL/TE

A

Debt to Equity Ratio

Proportion of equity and debt used to finance assets.

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8
Q

Return on Sales

(aka. “Net Margin”)

A

NI/Sales

Number of pennies earned each year per dollar of sales

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9
Q

Credit Sales/AR

Number of times AR is converted to cash in a year

A

AR Turnover

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10
Q

Price-Earnings Ratio (PE Ratio)

A

Total Market Value of Shares/NI

  • OR -

Market Value (Share)/EPS

Indicates growth potential! Amount investors are willing to pay for EACH DOLLAR of EARNINGS.

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11
Q

Debt to Equity Ratio

A

TL/TE

Proportion of equity and debt used to finance assets.

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12
Q
  1. AR Turnover
  2. Days Sales in AR
  3. Inv. Turnover
  4. Days Sales in Inv.
A

Measures of Management

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13
Q

365/AR Turnover

Avg cash collection period in days

A

Days Sales in AR

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14
Q

Days Sales in AR

A

365/AR Turnover

Avg cash collection period in days

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15
Q

NI/Sales

Number of pennies earned each year per dollar of sales

A

Return on Sales

(aka. “Net Margin”)

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16
Q

COGS/Inv.

A

Inv. Turnover

Number of times Inv. is sold and replaced in a year

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17
Q

Measures of Leverage

A
  1. Debt Ratio
  2. Debt to Equity Ratio
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18
Q

NI/OE

A

Return on Equity

Number of pennies earned during the year per dollar invested

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19
Q

Return on Equity

A

NI/OE

Number of pennies earned during the year per dollar invested

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20
Q

CA/CL

A

Current Ratio

Number of times CA could cover CL

21
Q

Market Value (Share)/EPS

A

Price-Earnings Ratio (PE Ratio)

Indicates growth potential! Amount investors are willing to pay for EACH DOLLAR of EARNINGS.

22
Q
  1. Current Ratio
  2. Acid Test Ratio (Quick Ratio)
A

Measures of Liquidity

23
Q

Book Value per Share

A

OE/#Shares Stock

Company’s per-share value based on EQUITY

24
Q
  1. Debt Ratio
  2. Debt to Equity Ratio
A

Measures of Leverage

25
Q

AR Turnover

A

Credit Sales/AR

Number of times AR is converted to cash in a year

26
Q

NI/#Shares Stock

Amount of NI per share

(also how much would be distributed as dividends if none kept for R/E)

A

Earnings Per Share (EPS)

27
Q

CA/CL

Number of times CA could cover CL

A

Current Ratio

28
Q

Measures of Liquidity

A
  1. Current Ratio
  2. Acid Test Ratio (Quick Ratio)
29
Q

Current Ratio

A

CA/CL

Number of times CA could cover CL

30
Q

OE/#Shares Stock

Company’s per-share value based on EQUITY

A

Book Value per Share

31
Q

COGS/Inv.

Number of times Inv. is sold and replaced in a year

A

Inv. Turnover

32
Q

OE/#Shares Stock

A

Book Value per Share

Company’s per-share value based on EQUITY

33
Q

Earnings Per Share (EPS)

A

NI/#Shares Stock

Amount of NI per share

(also how much would be distributed as dividends if none kept for R/E)

34
Q

Total Market Value of Shares/NI

  • OR -

Market Value (Share)/EPS

Indicates growth potential! Amount investors are willing to pay for EACH DOLLAR of EARNINGS.

A

Price-Earnings Ratio (PE Ratio)

35
Q

Days Sales in Inv.

A

365/Inv. Turnover

Average days inventory is held before being sold

36
Q
  1. Book Value per Share
  2. Price-Earnings Ratio (PE Ratio)
  3. Return on Sales
  4. Return on Equity
A

Measures of Stock Value

37
Q

NI/#Shares Stock

A

Earnings Per Share (EPS)

Amount of NI per share

(also how much would be distributed as dividends if none kept for R/E)

38
Q

TL/TA

A

Debt Ratio

Percentage of funds from debt to purchase assets

39
Q

Credit Sales/AR

A

AR Turnover

Number of times AR is converted to cash in a year

40
Q

Inv. Turnover

A

COGS/Inv.

Number of times Inv. is sold and replaced in a year

41
Q

Debt Ratio

A

TL/TA

Percentage of funds from debt to purchase assets

42
Q

365/Inv. Turnover

A

Days Sales in Inv.

Average days inventory is held before being sold

43
Q

Total Market Value of Shares/NI

  • OR -

Market Value (Share)/EPS

A

Price-Earnings Ratio (PE Ratio)

Indicates growth potential! Amount investors are willing to pay for EACH DOLLAR of EARNINGS.

44
Q

365/Inv. Turnover

Average days inventory is held before being sold

A

Days Sales in Inv.

45
Q

TL/TA

Percentage of funds from debt to purchase assets

A

Debt Ratio

46
Q

Measures of Management

A
  1. AR Turnover
  2. Days Sales in AR
  3. Inv. Turnover
  4. Days Sales in Inv.
47
Q

365/AR Turnover

A

Days Sales in AR

Avg cash collection period in days

48
Q

Total Market Value of Shares/NI

A

Price-Earnings Ratio (PE Ratio)

Indicates growth potential! Amount investors are willing to pay for EACH DOLLAR of EARNINGS.

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