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Match the Formulas with Their Ratios

Question 258

Matching

Match the formulas with their ratios

Premises:
Cost of goods sold/Average inventory
Net income / Net sales
Cash dividends declared on common stock / Net income
Net sales / Average total assets
Current assets / Current liabilities
365 days / Accounts receivable turnover
Net income − preferred dividends / Average common shares outstanding
365 days / Inventory turnover
Income before income taxes and interest expense / Interest expense
Market price per share / Earnings per share
Responses:
Current ratio
Price-earnings ratio
Profit margin
Asset turnover
Earnings per share
Times interest earned
Inventory turnover
Average collection period
Days in inventory
Payout ratio

Correct Answer:

Cost of goods sold/Average inventory
Net income / Net sales
Cash dividends declared on common stock / Net income
Net sales / Average total assets
Current assets / Current liabilities
365 days / Accounts receivable turnover
Net income − preferred dividends / Average common shares outstanding
365 days / Inventory turnover
Income before income taxes and interest expense / Interest expense
Market price per share / Earnings per share
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