Match the Terms with the Definitions

Match the terms with the definitions.
-The excess of a company's current assets over current liabilities.

A) accounts receivable turnover
B) book value per share
C) working capital
D) current ratio (working capital ratio)
E) earnings per share
F) gross profit ratio
G) vertical analysis
H) times interest earned ratio
I) leverage measures
J) return on common stockholders' equity
K) quick ratio (acid-test ratio)
L) profitability
M) operating expense ratio