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10 Cards in this Set
- Front
- Back
Working Capital
|
current assets-current liab.
to indicate the ability to meet currently maturing obligations |
|
Current Ratio
|
current assets/current liab.
to indicate the ability to meet current maturing obligations |
|
Quick Ratio
|
quick assets/current liab.
to indicate instant debt-paying ability |
|
Accts Rec Turnover
|
Net Sales/Avg accts rec.
to asses the efficiency in collecting receivables and in the management of credit |
|
#'s of days sales in receivables
|
avg accts rec/avg daily sales
to asses the efficiency in collecting receivables and in the management of credit |
|
Inventory Turnover
|
costs of goods sold/avg inventory
to asses the efficiency in the management of inventory |
|
#'s of days sales in inventory
|
avg inventory/avg daily cost of goods sold
to asses the efficiency in the management of inventory |
|
ratio of fixed assets to long-term liabilities
|
fixed assets (net)/long-term liab's
|
|
Ratio of liab's to stockholder's equity
|
total liab's/total stockholder's equity
|
|
# of times interest charges are earned
|
(income before income tax+interest exp)/interest exp
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