Test your basic knowledge |

Certified Managerial Accountant Ratios

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. P/E Ratio
Mkt Price/EPS
Current Assets - Current Liabilities
Ave A/P / Credit Purch * 365
Dividend/EPS

2. ROP UL + SS
NI/Ave TE
NI/Sales Sales/Ave TA or Net Profit Margin Asset TO
Usage Rate*Lead Time + Safety Stock
Expected Stock Out Cost + Carrying Cost

3. ROA
Dividends per share/mkt price
NI/Ave TA
Usage Rate*Lead Time + Safety Stock
Expected Stock Out Cost + Carrying Cost

4. mkt/book
EBIT/Interest Expense
EBIT/TA
Market Price/Book Value
NI/Ave TA Asset/Equity or ROA Financial Leverage

5. Dividend Payout Ratio
ROE(1-div payout)
Dividend/EPS
EPS/Mkt Price
Mkt Price/EPS

6. Cash Flow
Expected Stock Out Cost + Carrying Cost
Ops Cash Flow/CL
NI/Ave TA
EBIT/TA

7. Days Sales in A/R
Net Sales/ Ave TA
365/A/R TO
Assets/Equity
Sales in A/R + Days Sales in Inventory

8. Cost of Carrying Safety Stock
Assets/Equity
Current Assets - Current Liabilities
Expected Stock Out Cost + Carrying Cost
TD/TA

9. Debt to Equity
TD/E
365/A/R TO
Mkt Price/EPS
Dividend/EPS

10. Dupont ROE
TD/TA
NI/Ave TA Asset/Equity or ROA Financial Leverage
ROE(1-div payout)
CA/CL

11. Total Asset TO
OI/(OI-int exp-(pref stk/(1-tax))
Operating Cycle - Days Purch in payable
Dividend/EPS
Net Sales/ Ave TA

12. Book Value
(TE - P.S Equity) / # common shares
Usage Rate*Lead Time + Safety Stock
Current Assets - Current Liabilities
NI/Sales Sales/Ave TA or Net Profit Margin Asset TO

13. Debt to TA
NI/Sales Sales/Ave TA or Net Profit Margin Asset TO
NI/Ave TA Asset/Equity or ROA Financial Leverage
CA/CL
TD/TA

14. Quick Ratio
Cash + Marketable Securites + Accounts Recievable/Current Liabilities
NI/Ave TA Asset/Equity or ROA Financial Leverage
Operating Cycle - Days Purch in payable
CM/OI

15. Coefficient of Variation
ROE(1-div payout)
Current Assets - Current Liabilities
NI/Ave TA Asset/Equity or ROA Financial Leverage
Standard Deviation/ Expected RR

16. Sustainable Growth
Market Price/Book Value
Usage Rate*Lead Time + Safety Stock
Mkt Price/EPS
ROE(1-div payout)

17. Net Profit Margin
F = Marginal Cost - D =Demand - C = Carrying Cost
Standard Deviation/ Expected RR
NI/Sales
Dividends per share/mkt price

18. Degree of Operating Leverage
EBIT/Interest Expense
NI/Ave TE
Standard Deviation/ Expected RR
CM/OI

19. Cash Ratio
EBIT/Interest Expense
Cash + Marketable Securities/Current Liabilities
Standard Deviation/ Expected RR
NI/Ave TA

20. Dupont ROA
NI/Sales Sales/Ave TA or Net Profit Margin Asset TO
Dividend/EPS
Credit Sales/ Ave A/R
Current Assets - Current Liabilities

21. Current Ratio
Net Sales/ Ave TA
EBIT/Interest Expense
CA/CL
Market Price/Book Value

22. Earnings Yield
NI/Ave TA Asset/Equity or ROA Financial Leverage
Standard Deviation/ Expected RR
EPS/Mkt Price
CM/OI

23. Financial Leverage
CM/OI
Assets/Equity
Sales in A/R + Days Sales in Inventory
NI/Sales Sales/Ave TA or Net Profit Margin Asset TO

24. EOQ sqrt (2FD/C)
Sales in A/R + Days Sales in Inventory
F = Marginal Cost - D =Demand - C = Carrying Cost
Ops Cash Flow/CL
COGS/ Ave Inventory

25. Times Interest Earned
(CA-CL)/TA
Operating Cycle - Days Purch in payable
EBIT/Interest Expense
F = Marginal Cost - D =Demand - C = Carrying Cost

26. Dividend Yield
Dividends per share/mkt price
TD/E
Mkt Price/EPS
EBIT/TA

27. A/P Turnover
Purchases/ Ave A/P
TD/TA
Cash + Marketable Securities/Current Liabilities
365/A/R TO

28. ROE
NI/Ave TE
365/Inv TO
Dividend/EPS
Expected Stock Out Cost + Carrying Cost

29. Net Working Capital Ratio
Usage Rate*Lead Time + Safety Stock
Net Sales/ Ave TA
Dividends per share/mkt price
(CA-CL)/TA

30. Working Capital
Ave A/P / Credit Purch * 365
Current Assets - Current Liabilities
(TE - P.S Equity) / # common shares
Sales in A/R + Days Sales in Inventory

31. Cash Cycle
Operating Cycle - Days Purch in payable
Ave A/P / Credit Purch * 365
Credit Sales/ Ave A/R
365/A/R TO

32. Operating Cycle Days
Standard Deviation/ Expected RR
Sales in A/R + Days Sales in Inventory
Operating Cycle - Days Purch in payable
NI/Sales Sales/Ave TA or Net Profit Margin Asset TO

33. ROI
Operating Cycle - Days Purch in payable
EBIT/TA
NI/Ave TA
Market Price/Book Value

34. Days Purchased in AP
(TE - P.S Equity) / # common shares
NI/Sales
365/A/R TO
Ave A/P / Credit Purch * 365

35. EPS
TD/E
NI - pref dividends/weighted ave common shares
Purchases/ Ave A/P
Usage Rate*Lead Time + Safety Stock

36. Inventory Turnover
COGS/ Ave Inventory
365/Inv TO
Ave A/P / Credit Purch * 365
NI/Sales Sales/Ave TA or Net Profit Margin Asset TO

37. A/R Turnover
Credit Sales/ Ave A/R
365/Inv TO
NI - pref dividends/weighted ave common shares
Expected Stock Out Cost + Carrying Cost

38. Degree of Financial Leverage
COGS/ Ave Inventory
Dividend/EPS
EPS/Mkt Price
OI/(OI-int exp-(pref stk/(1-tax))

39. Days Sales in Inventory
(CA-CL)/TA
365/Inv TO
Standard Deviation/ Expected RR
EBIT/TA

Test your basic knowledge |

Certified Managerial Accountant Ratios

Communication skills, Self help skills, Self improvement skills, Productivity skills, Writing skills, Business skills, Thinking skills & More...

502 Pages | Only $12 | PDF / EPub, Kindle Ready

Link to This Test

Related Subjects