Accounting Formulas Flashcards
1
Q
Net Income
A
revenue-expenses
2
Q
Profit Margin
A
net income/sales
3
Q
Return on assets
A
net income/total assets
4
Q
Stockholders equity
A
assets-liabilities
5
Q
Return on equity (ROI)
A
net income/stockholders equity
6
Q
Receivables Turnover
A
sales/receivables
7
Q
Inventory Turnover
A
sales/inventory
8
Q
Total Asset Turnover
A
sales/total assets
9
Q
Current Ratio
A
Current assets/current liabilities
10
Q
Quick Ratio (acid test)
A
(current assets-inventory)/current liabilities
11
Q
Debt
A
Total Liabilities
12
Q
Debt to Total Assets Ratio
A
Debt/Total Assets
13
Q
Earnings per Share
A
net income/ number of outstanding shares
14
Q
Dividends Per Share
A
Dividends Paid/number of shares outstanding
15
Q
Dividend Yield
A
Dividend per share/stock price
