Financial Accounting / Ratios & Analysis

FHNW Olten (International Management)

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Set of flashcards Details

Flashcards	12
Language	English
Category	Micro-Economics
Level	University
Created / Updated	16.02.2025 / 17.02.2025
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Current Ratio

Keyboard commands:

= turn,

= for-/backward,

= scroll

Current Assets / Current Liabilities

Acid-Test (Quick Ratio)

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= for-/backward,

= scroll

Cash + Short-term Investments + Accounts Receivable

Curren Liabilities

Accounts Receivable Turnover

Keyboard commands:

= turn,

= for-/backward,

= scroll

*Net Credit Sales / Average *Net Accounts Reveivable

*Net Credit Sales =

Sales Revenue - LESS - Allowances, Returns, Discounts

*Net Accounts Receivable =

Acc. Receivable - LESS - Allowance for Doubtful Acc.

Inventory Turnover

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= for-/backward,

= scroll

Costs of Goods Sold / Average Inventory

Days in Inventory

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= for-/backward,

= scroll

365 / Inventory Turnover

Profit Margin

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= for-/backward,

= scroll

*Net Income / *Net Sales

*Net Income =

Income from operations

- LESS / ADD +

other expense / income

*Net Sales =

Sales Revenues - LESS - Returns, Allowances, Disc.

Asset Turnover

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= for-/backward,

= scroll

Net Sales / Average Total Assets

Return on Assets

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= for-/backward,

= scroll

Net Income / Average Total Assets

Return on Ordinary Shareholder's Equity

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= for-/backward,

= scroll

1. Net Income - LESS - Preference Dividends

devided by Average Ordinary Shareholder's Equity

Earnings per Share

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= scroll

1. Net Income - LESS - Preference Dividends

devided by

"Weighted-Average Ordinary Shares Outstanding"

Price-Earnings Ratio

Market Price per Share / Earnings per Share

Payout Ratio

Cash Dividends Paid on Ordinary Shares / Net Income

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Financial Accounting / Ratios & Analysis

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