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Test your basic knowledge |
Certified Managerial Accountant Ratios
Start Test
Study First
Subjects
:
certifications
,
business-skills
Instructions:
Answer 39 questions in 15 minutes.
If you are not ready to take this test, you can
study here
.
Match each statement with the correct term.
Don't refresh. All questions and answers are randomly picked and ordered every time you load a test.
This is a study tool. The 3 wrong answers for each question are randomly chosen from answers to other questions. So, you might find at times the answers obvious, but you will see it re-enforces your understanding as you take the test each time.
1. Days Sales in Inventory
Cash + Marketable Securites + Accounts Recievable/Current Liabilities
ROE(1-div payout)
365/Inv TO
Mkt Price/EPS
2. Inventory Turnover
Cash + Marketable Securites + Accounts Recievable/Current Liabilities
OI/(OI-int exp-(pref stk/(1-tax))
365/Inv TO
COGS/ Ave Inventory
3. Cash Ratio
365/A/R TO
Standard Deviation/ Expected RR
NI/Sales
Cash + Marketable Securities/Current Liabilities
4. ROI
CA/CL
EBIT/TA
Usage Rate*Lead Time + Safety Stock
Cash + Marketable Securites + Accounts Recievable/Current Liabilities
5. Days Sales in A/R
Current Assets - Current Liabilities
NI/Ave TA
365/A/R TO
TD/E
6. A/P Turnover
Purchases/ Ave A/P
EBIT/TA
Ops Cash Flow/CL
365/Inv TO
7. ROE
COGS/ Ave Inventory
Ops Cash Flow/CL
Mkt Price/EPS
NI/Ave TE
8. Book Value
EBIT/TA
Dividends per share/mkt price
(TE - P.S Equity) / # common shares
365/A/R TO
9. Total Asset TO
Purchases/ Ave A/P
ROE(1-div payout)
Net Sales/ Ave TA
NI/Ave TE
10. EPS
(CA-CL)/TA
OI/(OI-int exp-(pref stk/(1-tax))
EBIT/Interest Expense
NI - pref dividends/weighted ave common shares
11. Financial Leverage
NI/Ave TA Asset/Equity or ROA Financial Leverage
Assets/Equity
F = Marginal Cost - D =Demand - C = Carrying Cost
Cash + Marketable Securites + Accounts Recievable/Current Liabilities
12. Dupont ROE
TD/TA
Current Assets - Current Liabilities
365/Inv TO
NI/Ave TA Asset/Equity or ROA Financial Leverage
13. Operating Cycle Days
Sales in A/R + Days Sales in Inventory
Ops Cash Flow/CL
OI/(OI-int exp-(pref stk/(1-tax))
TD/E
14. Degree of Operating Leverage
(TE - P.S Equity) / # common shares
Current Assets - Current Liabilities
NI/Sales Sales/Ave TA or Net Profit Margin Asset TO
CM/OI
15. Current Ratio
Cash + Marketable Securites + Accounts Recievable/Current Liabilities
CA/CL
Ave A/P / Credit Purch * 365
TD/TA
16. Cash Flow
Ops Cash Flow/CL
Purchases/ Ave A/P
Mkt Price/EPS
365/Inv TO
17. A/R Turnover
COGS/ Ave Inventory
Credit Sales/ Ave A/R
NI/Sales
Ops Cash Flow/CL
18. Cash Cycle
COGS/ Ave Inventory
NI/Sales
Operating Cycle - Days Purch in payable
Ops Cash Flow/CL
19. Dividend Yield
EBIT/Interest Expense
Dividends per share/mkt price
EPS/Mkt Price
COGS/ Ave Inventory
20. Coefficient of Variation
Market Price/Book Value
Net Sales/ Ave TA
Standard Deviation/ Expected RR
NI/Ave TA Asset/Equity or ROA Financial Leverage
21. Days Purchased in AP
TD/E
Mkt Price/EPS
Cash + Marketable Securities/Current Liabilities
Ave A/P / Credit Purch * 365
22. ROA
NI/Ave TA
Net Sales/ Ave TA
COGS/ Ave Inventory
Expected Stock Out Cost + Carrying Cost
23. Debt to TA
TD/TA
EPS/Mkt Price
(TE - P.S Equity) / # common shares
Purchases/ Ave A/P
24. ROP UL + SS
NI/Sales
CM/OI
Usage Rate*Lead Time + Safety Stock
365/A/R TO
25. Quick Ratio
Cash + Marketable Securites + Accounts Recievable/Current Liabilities
Expected Stock Out Cost + Carrying Cost
NI/Ave TA Asset/Equity or ROA Financial Leverage
Dividends per share/mkt price
26. Cost of Carrying Safety Stock
Expected Stock Out Cost + Carrying Cost
365/Inv TO
NI/Sales
TD/E
27. P/E Ratio
(TE - P.S Equity) / # common shares
OI/(OI-int exp-(pref stk/(1-tax))
Mkt Price/EPS
Current Assets - Current Liabilities
28. Sustainable Growth
ROE(1-div payout)
Standard Deviation/ Expected RR
365/A/R TO
Dividends per share/mkt price
29. EOQ sqrt (2FD/C)
F = Marginal Cost - D =Demand - C = Carrying Cost
Standard Deviation/ Expected RR
EBIT/Interest Expense
OI/(OI-int exp-(pref stk/(1-tax))
30. mkt/book
Ops Cash Flow/CL
Ave A/P / Credit Purch * 365
Standard Deviation/ Expected RR
Market Price/Book Value
31. Net Working Capital Ratio
Operating Cycle - Days Purch in payable
NI/Sales
(TE - P.S Equity) / # common shares
(CA-CL)/TA
32. Net Profit Margin
NI/Sales Sales/Ave TA or Net Profit Margin Asset TO
NI/Sales
OI/(OI-int exp-(pref stk/(1-tax))
Mkt Price/EPS
33. Dividend Payout Ratio
EBIT/TA
(TE - P.S Equity) / # common shares
Mkt Price/EPS
Dividend/EPS
34. Earnings Yield
NI/Sales
Credit Sales/ Ave A/R
Usage Rate*Lead Time + Safety Stock
EPS/Mkt Price
35. Dupont ROA
Cash + Marketable Securites + Accounts Recievable/Current Liabilities
Sales in A/R + Days Sales in Inventory
NI/Sales Sales/Ave TA or Net Profit Margin Asset TO
Dividend/EPS
36. Debt to Equity
NI/Ave TA Asset/Equity or ROA Financial Leverage
TD/E
365/A/R TO
Standard Deviation/ Expected RR
37. Degree of Financial Leverage
Operating Cycle - Days Purch in payable
NI - pref dividends/weighted ave common shares
Ave A/P / Credit Purch * 365
OI/(OI-int exp-(pref stk/(1-tax))
38. Working Capital
Net Sales/ Ave TA
Credit Sales/ Ave A/R
Mkt Price/EPS
Current Assets - Current Liabilities
39. Times Interest Earned
Cash + Marketable Securites + Accounts Recievable/Current Liabilities
NI/Sales Sales/Ave TA or Net Profit Margin Asset TO
EBIT/Interest Expense
Sales in A/R + Days Sales in Inventory