35. Мы не проходили
Find the ratios corresponding to the above formulas:
1) Interest expenses / liabilities - account payable
2) Revenue – cost of goods sold / revenue
36. Find the ratios corresponding to the above formulas share
1) Net income /shareholders’ equity
Profitability
2) Cost of goods sold / average inventory
Cost of goods
3) Market value per share / earnings per share
Share price
37. Мы не проходили
Find the ratios corresponding to the above formulas:
1) Net income - dividends on preferred stock / average shares
2) Total liabilities /shareholders’ equity
38. Intangible assets – assets of a business, which cannot be assigned a firm, fixed value.
Common stock – a type of equity or capital representing shares of ownership in a corporation.
39. Assets – is an economic resourse.
Credit – is the trust which allows one party to provide resourse to another party.
Stockholder – noun someone who holds shares of stock in a corporation.
40. Current receivables – is a current asset that reports the amount a company's customers owe the company for goods or services provided on credit.
Accumulated gains - is a process where a company selling their products and services brings showing his income and saves them.
41. Everyone should strive to become a professional in their work. This is my plans for the future. I think that in our the burden every company needs of a good specialists. For it is necessary to have business value. My future profession an accountant. I like my future profession. My plans for the future to become a good specialist.
42. Definition of 'Gross Profit Margin'
A financial metric used to assess a firm's financial health by revealing the proportion of money left over from revenues after accounting for the cost of goods sold. Gross profit margin serves as the source for paying additional expenses and future savings
Definition of 'Earnings Per Share - eps'
The portion of a company's profit allocated to each outstanding share of common stock. Earnings per share serves as an indicator of a company's profitability.
Определение «Коэффициент валовой прибыли»
Финансовые метрики для оценки финансового состояния фирмы, раскрывая долю денег, оставшихся от доходов после учета стоимости товара продано. Валовой прибыли служит источником для выплаты дополнительных расходов и экономии средств в будущем.
43 return on equity
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Return on equity (ROE) measures the rate of return on the ownership interest (shareholders' equity) of the common stock owners. It measures a firm's efficiency at generating profits from every unit of shareholders' equity (also known as net assets or assets minus liabilities). ROE shows how well a company uses investment funds to generate earnings growth. ROEs between 15% and 20% are generally considered good.[1]
The formula[edit]
[2]
ROE is equal to a fiscal year's net income (after preferred stock dividends but before common stock dividends) divided by total equity (excluding preferred shares), expressed as a percentage. As with many financial ratios, ROE is best used to compare companies in the same industry.
High ROE yields no immediate benefit. Since stock prices are most strongly determined by earnings per share (EPS), you will be paying twice as much (in Price/Book terms) for a 20% ROE company as for a 10% ROE company
Average
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In colloquial language average usually refers to the sum of a list of numbers divided by the size of the list, in other words the arithmetic mean. However, the word "average" can be used to refer to the median, the mode, or some other central or typical value. In statistics, these are all known as measures of central tendency. Thus the concept of an average can be extended in various ways in mathematics, but in those contexts it is usually referred to as a mean (for example the mean of a function).
44 An interest rate is the rate at which interest is paid by a borrower (debtor) for the use of money that they borrow from a lender (creditor). Specifically, the interest rate (I/m) is a percent of principal (P) paid a certain amount of times (m) per period (usually quoted per annum). For example, a small company borrows capital from a bank to buy new assets for its business, and in return the lender receives interest at a predetermined interest rate for deferring the use of funds and instead lending it to the borrower. Interest rates are normally expressed as a percentage of the principal for a period of one year.[1]