Accounting Analytical Measures

Question 1

Working Capital

Accepted Answer

Current Assets-Current Liabilities

Question 2

Current Ratio

Accepted Answer

Current Assets÷Current Liabilities

Question 3

Quick Ratio

Accepted Answer

Quick Assets÷Current Liabilities

Question 4

Accounts Receivable Turnover

Accepted Answer

Sales÷Average Accounts Receivable

Question 5

Number of Days' Sales in Receivables

Accepted Answer

Average Accounts Receivable÷Average Daily Sales

Question 6

Inventory Turnover

Accepted Answer

Cost of Merchant Sold÷Average Merchandise Inventory

Question 7

Number of Days'Sales in Inventory

Accepted Answer

Average Merchandise Inventory÷Average Daily Cost of Merchandise Sold

Question 8

Ratio of Fixed Assets to Long-term Liabilities

Accepted Answer

Fixed Assets (net)÷Long-term Liabilities

Question 9

Ratio of Liabilities to Stockholders' Equity

Accepted Answer

Total Liabilities÷Total Stockholders'Equity

Question 10

Times Interest Earned

Accepted Answer

Income Before Income Tax+Interest Expense÷Interest Expense

Question 11

Asset Turnover

Accepted Answer

Sales÷Average Total Assets

Question 12

Return on Total Assets

Accepted Answer

Net Income+Interest Expense÷Average Total Assets

Question 13

Return on Stockholders' Equity

Accepted Answer

Net Income÷Average Total Stockholders' Equity

Question 14

Return on Common Stockholders' Equity

Accepted Answer

Net Income-Preferred Dividends÷Average Common Stockholders' Equity

Question 15

Earnings per Share on Common Stock

Accepted Answer

Net Income-Preferred Dividends÷Shares of Common Stock Outstanding

Question 16

Price-Earnings Ratio

Accepted Answer

Market Price per Share of Common Stock÷Earnings per Share on Common Stock

Question 17

Dividends per Share

Accepted Answer

Dividends on Common Stock÷Shares of Common Stock Outstanding

Question 18

Dividend Yield

Accepted Answer

Dividends per Share of Common Stock÷Market Price per Share of Common Stock

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