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ACCOUNTS PAYABLE:
Amounts due for purchases made on credit.
ACCOUNTS RECEIVABLE:
A claim against a debtor for merchandise sold or services rendered in exchange for the customer's promise to pay on a later date.
ACCOUNTS RECEIVABLE TURNOVER:
The net credit sales during a specific period divided by the average accounts receivable due from trade debtors; evaluates the quality of the accounts by relating the average total outstanding to the volume of credit sales.
ACCRUAL ACCOUNTING:
An accounting method that recognizes sales when made and expenses when incurred, regardless of when the associated cash transactions actually occur.
ACQUISITION COST:
The cost a business incurs from purchasing inventory, distinct from actual product costs.
ANNUAL CASH FLOW:
The total of a firm's net income plus depreciation; the total measures the net incremental cash generated by operations over the course of a year.
ASSET TURNOVER:
The ratio of total sales to total assets; a measure of the efficiency of asset utilization.
AVERAGE COLLECTION PERIOD:
The average number of days each credit sales dollar remains outstanding; a qualitative indicator of the collectibility of a firm's accounts receivable.
AVERAGE CONTRIBUTION MARGIN:
Total sales divided by total contribution margin.
AVERAGE INVESTMENT PERIOD:
The length of time each dollar remains in inventory before a sale converts it into cash or accounts receivable.
BAD-DEBT WRITE-OFF:
The loss incurred when an open account sale proves to be uncollectible.
BALANCE SHEET:
A financial statement that indicates what the firm owns and how those assets are financed in the form of liabilities and ownership interest.
BREAK-EVEN ANALYSIS:
An analytic technique for studying the relationships among fixed costs, variable costs, and profits.
BREAK-EVEN CASH FLOW:
The level of operations where total cash expenses equal total cash revenue.
BREAK-EVEN POINT:
The volume of sales in a business where total costs equal total revenue.
CARRYING COSTS:
Financial costs incurred directly or indirectly from carrying a firm's investment in assets.
CASH CAPABILITY:
The total that comes from adding the firm's cash reserves to any available but unemployed credit consideration.
CASH CONVERSION PERIOD:
The time lapse between the customer's decision to purchase a product and the date the payment for the purchase becomes cash available for reinvestment.
CASH FLOW CYCLE:
The natural flow of cash through the operations in a business: cash to inventory to accounts receivable to cash.
CASH RATIO:
Relates a firm's current cash balance to current liabilities; the most stringent test of liquidity.
COLLECTION PERIOD:
See Average Collection Period.
COMMON-SIZE BALANCE SHEET:
Expresses each account as a percentage of total assets or total liabilities and stockholders' equity.
COMMON-SIZE INCOME STATEMENT:
Expresses each account as a percentage of total sales.
COMPONENT MANAGEMENT:
The management effort that concentrates on control of the firm's investment in assets.
CONTRIBUTION MARGIN:
Excess of sales price over variable expenses; an important element in break-even analysis.
COST OF GOODS SOLD:
The cost associated with units sold during a specific time period.
COVERAGE RATIOS:
Relates a firm's operating results measured by its income statement to its fixed obligations.
CREDIT POLICY:
The guidelines used in the decision process that approves or disapproves of an open account sale.
CURRENT RATIO:
Current assets divided by current liabilities; a measure of a firm's liquidity.
DAYS' SALES IN INVENTORY:
See Average Investment Period.
DEBT/EQUITY RATIO:
The ratio of the total debt to the total equity employed in a business.
DEBT SERVICE RATIO:
Fixed principal repayments divided by annual cash flow (net income plus depreciation).
DEGREE OF OPERATING LEVERAGE (DOL):
Percentage change in operating profits divided by percentage change in sales.
DEPRECIATION:
A deduction of part of the cost of an asset from income each year of the asset's useful life.
EBIT:
Earnings before interest and taxes.
EBT:
Earnings before taxes.
ECONOMIC ORDERING QUANTITY (EOQ):
The optimum (least cost) quantity of inventory that should be ordered.
EQUITY:
See Stockholders' Equity.
EXPANSION STOCK:
Inventory added to help increase sales for the business seeking a higher sales volume.
FIFO ACCOUNTING:
A system of writing off inventory into cost of goods sold; items purchased first are written off first; referred to as first in, first out.
FINANCIAL STRUCTURE:
The firm's balance sheet.
FIXED ASSETS:
Relatively permanent assets used in the operation of a business.
FIXED ASSET TURNOVER:
The result obtained by dividing the firm's sales volume by its investment in fixed assets; a measure of the efficiency in employing those assets.
FIXED CHARGE RATIO:
Measure of the ability to pay annual fixed finance charges (lease payments and interest charges).
FIXED COSTS:
Operating costs that remain constant regardless of the firm's sales volume; an important element in break-even analysis.
FYE:
Fiscal year end.
GROSS PROFITS:
Total sales minus total cost of goods sold.
GROSS PROFIT MARGIN:
Gross profits divided by total sales.
GROWTH STOCK:
That portion of the firm's investment in inventory designed to satisfy an anticipated increase in sales.
GROSS WORKING CAPITAL:
Cumulative investment in current assets - cash, accounts receivable, and inventory. Also called "working" assets.
INCOME STATEMENT:
A financial statement that measures the profitability of the firm over a period of time; all expenses are subtracted from sales to arrive at net income.
INVENTORY:
Goods, purchased or manufactured, held by a business for sale.
INVENTORY/SALES RATIO:
The proportional relationship between a firm's investment in inventory and its monthly sales volume; a criterion for controlling the firm's investment in inventory.
INVENTORY TURNOVER RATE:
The cost of goods sold for a period divided by the firm's average investment in inventory; a measure of inventory management efficiency.
INVESTMENT:
The funds a business invests in accounts receivable, inventory, and fixed assets.
ITEM ANALYSIS:
The technique that isolates the turnover rate associated with the specific items that make up the inventory in a business.
LEVERAGE (OR DEBT) RATIO:
Total liabilities divided by total assets. Measures the proportion of a firm's total asset investment financed by creditors.
LIFO ACCOUNTING:
A system of writing off inventory into cost of goods sold; items purchased last are written off first; referred to as last-in, first-out.
LIQUIDITY:
The ability of a business to meet obligations in a timely manner.
(to be continued)
ACCOUNTS PAYABLE:
Amounts due for purchases made on credit.
ACCOUNTS RECEIVABLE:
A claim against a debtor for merchandise sold or services rendered in exchange for the customer's promise to pay on a later date.
ACCOUNTS RECEIVABLE TURNOVER:
The net credit sales during a specific period divided by the average accounts receivable due from trade debtors; evaluates the quality of the accounts by relating the average total outstanding to the volume of credit sales.
ACCRUAL ACCOUNTING:
An accounting method that recognizes sales when made and expenses when incurred, regardless of when the associated cash transactions actually occur.
ACQUISITION COST:
The cost a business incurs from purchasing inventory, distinct from actual product costs.
ANNUAL CASH FLOW:
The total of a firm's net income plus depreciation; the total measures the net incremental cash generated by operations over the course of a year.
ASSET TURNOVER:
The ratio of total sales to total assets; a measure of the efficiency of asset utilization.
AVERAGE COLLECTION PERIOD:
The average number of days each credit sales dollar remains outstanding; a qualitative indicator of the collectibility of a firm's accounts receivable.
AVERAGE CONTRIBUTION MARGIN:
Total sales divided by total contribution margin.
AVERAGE INVESTMENT PERIOD:
The length of time each dollar remains in inventory before a sale converts it into cash or accounts receivable.
BAD-DEBT WRITE-OFF:
The loss incurred when an open account sale proves to be uncollectible.
BALANCE SHEET:
A financial statement that indicates what the firm owns and how those assets are financed in the form of liabilities and ownership interest.
BREAK-EVEN ANALYSIS:
An analytic technique for studying the relationships among fixed costs, variable costs, and profits.
BREAK-EVEN CASH FLOW:
The level of operations where total cash expenses equal total cash revenue.
BREAK-EVEN POINT:
The volume of sales in a business where total costs equal total revenue.
CARRYING COSTS:
Financial costs incurred directly or indirectly from carrying a firm's investment in assets.
CASH CAPABILITY:
The total that comes from adding the firm's cash reserves to any available but unemployed credit consideration.
CASH CONVERSION PERIOD:
The time lapse between the customer's decision to purchase a product and the date the payment for the purchase becomes cash available for reinvestment.
CASH FLOW CYCLE:
The natural flow of cash through the operations in a business: cash to inventory to accounts receivable to cash.
CASH RATIO:
Relates a firm's current cash balance to current liabilities; the most stringent test of liquidity.
COLLECTION PERIOD:
See Average Collection Period.
COMMON-SIZE BALANCE SHEET:
Expresses each account as a percentage of total assets or total liabilities and stockholders' equity.
COMMON-SIZE INCOME STATEMENT:
Expresses each account as a percentage of total sales.
COMPONENT MANAGEMENT:
The management effort that concentrates on control of the firm's investment in assets.
CONTRIBUTION MARGIN:
Excess of sales price over variable expenses; an important element in break-even analysis.
COST OF GOODS SOLD:
The cost associated with units sold during a specific time period.
COVERAGE RATIOS:
Relates a firm's operating results measured by its income statement to its fixed obligations.
CREDIT POLICY:
The guidelines used in the decision process that approves or disapproves of an open account sale.
CURRENT RATIO:
Current assets divided by current liabilities; a measure of a firm's liquidity.
DAYS' SALES IN INVENTORY:
See Average Investment Period.
DEBT/EQUITY RATIO:
The ratio of the total debt to the total equity employed in a business.
DEBT SERVICE RATIO:
Fixed principal repayments divided by annual cash flow (net income plus depreciation).
DEGREE OF OPERATING LEVERAGE (DOL):
Percentage change in operating profits divided by percentage change in sales.
DEPRECIATION:
A deduction of part of the cost of an asset from income each year of the asset's useful life.
EBIT:
Earnings before interest and taxes.
EBT:
Earnings before taxes.
ECONOMIC ORDERING QUANTITY (EOQ):
The optimum (least cost) quantity of inventory that should be ordered.
EQUITY:
See Stockholders' Equity.
EXPANSION STOCK:
Inventory added to help increase sales for the business seeking a higher sales volume.
FIFO ACCOUNTING:
A system of writing off inventory into cost of goods sold; items purchased first are written off first; referred to as first in, first out.
FINANCIAL STRUCTURE:
The firm's balance sheet.
FIXED ASSETS:
Relatively permanent assets used in the operation of a business.
FIXED ASSET TURNOVER:
The result obtained by dividing the firm's sales volume by its investment in fixed assets; a measure of the efficiency in employing those assets.
FIXED CHARGE RATIO:
Measure of the ability to pay annual fixed finance charges (lease payments and interest charges).
FIXED COSTS:
Operating costs that remain constant regardless of the firm's sales volume; an important element in break-even analysis.
FYE:
Fiscal year end.
GROSS PROFITS:
Total sales minus total cost of goods sold.
GROSS PROFIT MARGIN:
Gross profits divided by total sales.
GROWTH STOCK:
That portion of the firm's investment in inventory designed to satisfy an anticipated increase in sales.
GROSS WORKING CAPITAL:
Cumulative investment in current assets - cash, accounts receivable, and inventory. Also called "working" assets.
INCOME STATEMENT:
A financial statement that measures the profitability of the firm over a period of time; all expenses are subtracted from sales to arrive at net income.
INVENTORY:
Goods, purchased or manufactured, held by a business for sale.
INVENTORY/SALES RATIO:
The proportional relationship between a firm's investment in inventory and its monthly sales volume; a criterion for controlling the firm's investment in inventory.
INVENTORY TURNOVER RATE:
The cost of goods sold for a period divided by the firm's average investment in inventory; a measure of inventory management efficiency.
INVESTMENT:
The funds a business invests in accounts receivable, inventory, and fixed assets.
ITEM ANALYSIS:
The technique that isolates the turnover rate associated with the specific items that make up the inventory in a business.
LEVERAGE (OR DEBT) RATIO:
Total liabilities divided by total assets. Measures the proportion of a firm's total asset investment financed by creditors.
LIFO ACCOUNTING:
A system of writing off inventory into cost of goods sold; items purchased last are written off first; referred to as last-in, first-out.
LIQUIDITY:
The ability of a business to meet obligations in a timely manner.
(to be continued)
