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Glossary of Accounting 202 Gillespie Ratios

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Created by ddeetz

current ratio
current liabilities
_________________

current assets


Price to Earnings
Market price per share
______________________

earnings per share


earnings per share
NI - preferred dividends
________________________

avg. # shares outstanding


Return on Equity
NI - Preferred Dividends
________________________
Avg. total owner's equity

Return on Assets
Net Income
____________
Avg. Total Assets

Pretax Margin
Earnings before Taxes
______________________

Sales Revenue


Gross (Profit) Margin
Gross Profit
_____________
Sales Revenue

Operating Margin
Earning from Operations
_________________________

Sales Revenue


Return on Sales
Net Income
_____________

Sales Revenue


Debt to Equity
Total Liabilities
_______________

Total Equity


Debt to Assets
Total Liabilities
_______________

Total Assets


Times Interest Earned
Earnings before Interest & Taxes
_________________________________

Interest Expense


Working Capital
Current Assets - Current Liabilities
Defensive Interval Ratio
(Cash + ST Investments + A/R)
_______________________________
[(COGS + SG&A + R&D)/365]

Cash Ratio
Cash + ST Investments
_______________________

Current Liabilities


Quick (Acid-Test) Ratio
ST Receivables + Cash + ST Investments + A/R
________________________________________

Current Liabilities


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