1
Q
What they do?
A
Measures income of a business for a given time
2
Q
Gross Margin Percentage
A
Gross Profit / Net Sales x 100
3
Q
Net Income Percentage
A
Net Income / Net Sales x 100
4
Q
Return on Assets
A
Net Income + Interest Exp / Avg Total Assets
5
Q
Return On Capital Employed
A
Net Income / Capital Employed x 100
6
Q
Return On Investment
A
Net Income / Issued Share Capital + Reserves x 100
7
Q
Return on Equity
A
Net Income - Preference Dividends / Issued Common Stock
8
Q
Earnings Per Share
A
Net Income - Preference Dividends / Avg no. of common stock
9
Q
Price- Earning Ratio
A
Market Price Per Share / EPS
10
Q
Dividend Per Share
A
Total Common Stock Dividend / Avg. No of Common Stock issued
Cram
flashcards
Decks in class (21)
# Cards
-
Accrual & Prepayments8
-
Non- Current Assets20
-
Corporations & Stockholder's Equity12
-
Limitations of Financial Statements4
-
Liquidity Ratos2
-
Profitability Ratios10
-
Efficiency/ Activity Ratios4
-
Solvency Ratios3
-
Accounts - Users of Ratios and their Needs7
-
Partnerships11
-
Admission of a New Partner4
-
Incorporation & Dissolution of a Partnership3
-
Internal Control14
-
Liquidation & Receivership15
-
Accounting Standards7
-
Long - Term Liabilities8
-
Investments6
-
Conceptual Framework of Accounting5
-
Cash Flow Process8
-
Inflation & Accounting9
-
Contingencies4
