Summary
Samenvatting Accounting RU MAN-BCU168 RATIO'S
- Course
- Institution
- Book
Alle belangrijke ratio's van het vak Accounting aan de Radboud Universiteit.
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Samenvatting Horngren's Accounting, Global Edition - Accounting (MAN-BCU168)
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Accounting - 150 Oefenvragen Antwoorden (BK1)
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By: brett1456 • 4 year ago
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Ability to pay current liabilitiesWorking capital; ability to meet short-term obligations with current assets
= current assets – current liabilities
Current ratio; ability to pay current liabilities with current assets
current assets
=
current liabilities
Acid-test (quick) ratio; ability to pay current liabilities if they came due immediately
cash+ short−term investments +net current receivables
=
current liabilities
Cash ratio; ability to pay current liabilities from cash and cash equivalents
c ash+cash equivalents
=
current liabilities
Ability to sell merchandise inventory and collect receivables;
Inventory turnover ratio; the number of times a company sells its average level of inventory during a
year
cost of goods sold
=
averageinventory
Days in inventory; the average number of days inventory is held by the company
365 days
=
inv e ntory turnover ratio
Gross profit; the profitability of each net sales dollar
gross profit
= , waarbij gross profit = net sales – cost of goods sold
net sales
Accounts receivable turnover ratio; the ability to collect cash from credit customers
net credit sales
=
ave rage net accounts receivable
Days’ sale in receivables; the ability to collect receivables
365 days
=
accounts receivable turnover ratio
Ability to pay long-term debt;
Debt ratio; the proportion of assets financed with debt
total liabilities
=
total assets
Debt to equity; the proportion of total liabilities relative to the proportion of total equity that is
financing the company’s assets (financial leverage)
total liabilities
=
total equity
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