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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. Degree of Financial Leverage
Ave A/P / Credit Purch * 365
OI/(OI-int exp-(pref stk/(1-tax))
EBIT/Interest Expense
EPS/Mkt Price
2. ROP UL + SS
Usage Rate*Lead Time + Safety Stock
Standard Deviation/ Expected RR
Market Price/Book Value
Sales in A/R + Days Sales in Inventory
3. A/P Turnover
NI/Ave TA
Cash + Marketable Securites + Accounts Recievable/Current Liabilities
CA/CL
Purchases/ Ave A/P
4. Earnings Yield
Sales in A/R + Days Sales in Inventory
EPS/Mkt Price
Market Price/Book Value
CM/OI
5. Dividend Payout Ratio
NI/Sales
Dividend/EPS
F = Marginal Cost - D =Demand - C = Carrying Cost
(CA-CL)/TA
6. Cash Ratio
Operating Cycle - Days Purch in payable
Cash + Marketable Securities/Current Liabilities
Usage Rate*Lead Time + Safety Stock
Expected Stock Out Cost + Carrying Cost
7. Days Sales in Inventory
EBIT/Interest Expense
Dividend/EPS
NI/Ave TA
365/Inv TO
8. Book Value
NI/Ave TA
(TE - P.S Equity) / # common shares
Mkt Price/EPS
COGS/ Ave Inventory
9. Current Ratio
Credit Sales/ Ave A/R
ROE(1-div payout)
CA/CL
NI/Sales
10. mkt/book
365/A/R TO
TD/TA
Usage Rate*Lead Time + Safety Stock
Market Price/Book Value
11. Financial Leverage
NI/Ave TE
Operating Cycle - Days Purch in payable
(CA-CL)/TA
Assets/Equity
12. A/R Turnover
365/Inv TO
NI/Sales
Credit Sales/ Ave A/R
Market Price/Book Value
13. Dupont ROA
NI/Sales Sales/Ave TA or Net Profit Margin Asset TO
NI/Ave TE
Ave A/P / Credit Purch * 365
ROE(1-div payout)
14. Inventory Turnover
CA/CL
CM/OI
COGS/ Ave Inventory
NI - pref dividends/weighted ave common shares
15. Operating Cycle Days
COGS/ Ave Inventory
Dividends per share/mkt price
Operating Cycle - Days Purch in payable
Sales in A/R + Days Sales in Inventory
16. ROE
CA/CL
Dividends per share/mkt price
NI/Ave TE
TD/E
17. Degree of Operating Leverage
Ave A/P / Credit Purch * 365
NI/Sales Sales/Ave TA or Net Profit Margin Asset TO
Assets/Equity
CM/OI
18. Quick Ratio
Ops Cash Flow/CL
TD/TA
Cash + Marketable Securites + Accounts Recievable/Current Liabilities
Assets/Equity
19. Dividend Yield
Net Sales/ Ave TA
Credit Sales/ Ave A/R
Dividends per share/mkt price
ROE(1-div payout)
20. Cash Cycle
Expected Stock Out Cost + Carrying Cost
Sales in A/R + Days Sales in Inventory
Operating Cycle - Days Purch in payable
NI/Ave TE
21. Days Sales in A/R
Standard Deviation/ Expected RR
NI - pref dividends/weighted ave common shares
365/A/R TO
(CA-CL)/TA
22. Debt to Equity
Mkt Price/EPS
EPS/Mkt Price
TD/E
Ave A/P / Credit Purch * 365
23. Cash Flow
NI/Sales Sales/Ave TA or Net Profit Margin Asset TO
Ops Cash Flow/CL
Dividends per share/mkt price
COGS/ Ave Inventory
24. ROA
NI - pref dividends/weighted ave common shares
COGS/ Ave Inventory
Usage Rate*Lead Time + Safety Stock
NI/Ave TA
25. Working Capital
TD/TA
Current Assets - Current Liabilities
Standard Deviation/ Expected RR
Operating Cycle - Days Purch in payable
26. Debt to TA
Cash + Marketable Securites + Accounts Recievable/Current Liabilities
Market Price/Book Value
TD/TA
ROE(1-div payout)
27. Sustainable Growth
ROE(1-div payout)
EPS/Mkt Price
Standard Deviation/ Expected RR
Current Assets - Current Liabilities
28. Cost of Carrying Safety Stock
(TE - P.S Equity) / # common shares
Current Assets - Current Liabilities
Market Price/Book Value
Expected Stock Out Cost + Carrying Cost
29. Total Asset TO
Operating Cycle - Days Purch in payable
Net Sales/ Ave TA
Cash + Marketable Securities/Current Liabilities
COGS/ Ave Inventory
30. EPS
Assets/Equity
COGS/ Ave Inventory
Ave A/P / Credit Purch * 365
NI - pref dividends/weighted ave common shares
31. Net Working Capital Ratio
Expected Stock Out Cost + Carrying Cost
CM/OI
NI - pref dividends/weighted ave common shares
(CA-CL)/TA
32. Times Interest Earned
Purchases/ Ave A/P
Dividends per share/mkt price
EBIT/Interest Expense
OI/(OI-int exp-(pref stk/(1-tax))
33. Dupont ROE
Ave A/P / Credit Purch * 365
Current Assets - Current Liabilities
Expected Stock Out Cost + Carrying Cost
NI/Ave TA Asset/Equity or ROA Financial Leverage
34. EOQ sqrt (2FD/C)
Cash + Marketable Securities/Current Liabilities
F = Marginal Cost - D =Demand - C = Carrying Cost
NI - pref dividends/weighted ave common shares
365/A/R TO
35. ROI
EBIT/TA
Operating Cycle - Days Purch in payable
NI - pref dividends/weighted ave common shares
Purchases/ Ave A/P
36. P/E Ratio
Current Assets - Current Liabilities
EBIT/Interest Expense
EBIT/TA
Mkt Price/EPS
37. Coefficient of Variation
Standard Deviation/ Expected RR
Dividend/EPS
Market Price/Book Value
365/Inv TO
38. Days Purchased in AP
EPS/Mkt Price
NI - pref dividends/weighted ave common shares
Ave A/P / Credit Purch * 365
NI/Ave TA Asset/Equity or ROA Financial Leverage
39. Net Profit Margin
Credit Sales/ Ave A/R
NI/Sales
Mkt Price/EPS
Dividend/EPS