final Flashcards
(14 cards)
current ratio
current assets/ current liabilities
average collection period
365/acc rec turnover
inventory turnover
cost of goods sold/avg inventory
accounts receivable turnover
net credit sales/avg net acc rec
days in inventory
365/inventory turnover
debt to assets`
total liabilities/total assets
return on common stockholders’ equity
(net income-preferred dividends)/avg common stockholders’ equity
return on assets
net income / avg total assets
profit margin
net income/net sales
asset turnover
net sales/ avg total assets
gross profit rate
gross profit/net sales
earnings per share
net income – preferred dividends/weighted avg common shares outstanding
price earnings ratio
market price per share/earnings per share
payout ratio
cash dividends paid on common stock/net income
