Accounting: What the Numbers Mean 9th Edition by Wayne W McManus, Daniel F Viele, David H Marshall

Exercise 28

Following are a number of the key terms and concepts introduced in the chapter, along with a list of corresponding definitions. Match the appropriate letter for the key term or concept to each definition provided (items 1–10). Note that not all key terms and concepts will be used.

a. Ratio	j. Turnover
b. Trend analysis	k. Return on equity
c. Rate of return	l. Working capital
d. Interest	m. Liquidity
e. Principal	n. Current ratio
f. Risk	o. Acid-test ratio
g. Return on investment	p. Credit risk
h. DuPont model	q. Collect on delivery
i. Margin

_________ The ratio of the sum of cash (including temporary cash investments) and accounts receivable to current liabilities.