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Flashcard 1432235412748

Tags
#cfa #cfa-level-1 #economics #microeconomics #reading-14-demand-and-supply-analysis-consumer-demand #section-2-consumer-theory-from-preferences-to-demand-function #study-session-4-microeconomics-analysis
Question
The introduction to demand and supply analysis in the previous reading basically [...] that the demand function exists, and focused on understanding its various characteristics and manifestations.
Answer
assumed

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The introduction to demand and supply analysis in the previous reading basically assumed that the demand function exists, and focused on understanding its various characteristics and manifestations.

Original toplevel document

2. CONSUMER THEORY: FROM PREFERENCES TO DEMAND FUNCTIONS
The introduction to demand and supply analysis in the previous reading basically assumed that the demand function exists, and focused on understanding its various characteristics and manifestations. In this reading, we address the foundations of demand and supply analysis and seek to understand the sources of consumer demand through the theory of the consumer, also known as consume







Flashcard 1479939329292

Tags
#cfa-level-1 #reading-25-understanding-income-statement #revenue-recognition
Question
Which method of revenue recognition is required for long-term contracts when the outcome can be measured reliably under both IFRS and US GAAP?
Answer
percentage-of-completion

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Because of better matching with the periods in which work is performed, the percentage-of-completion method is the preferred method of revenue recognition for long-term contracts and is required when the outcome can be measured reliably under both IFRS and US GAAP.

Original toplevel document

3.2.1. Long-Term Contracts
imates and is thus not as objective as the completed contract method. However, an advantage of the percentage-of-completion method is that it results in better matching of revenue recognition with the accounting period in which it was earned. <span>Because of better matching with the periods in which work is performed, the percentage-of-completion method is the preferred method of revenue recognition for long-term contracts and is required when the outcome can be measured reliably under both IFRS and US GAAP. Under both IFRS and US GAAP, if a loss is expected on the contract, the loss is reported immediately, not upon completion of the contract, regardless of the method used (e.g., percentag







Flashcard 1603194719500

Tags
#cfa-level-1 #reading-26-understanding-balance-sheets
Question

Measured at fair market value:

Financial assets:

  • [...]
  • Available-for-sale financial assets.
  • [...]
  • Non-derivative instruments with fair value exposures hedged by derivatives.
Answer
Financial assets held for trading.

Derivatives (whether stand-alone or embedded in non-derivative instruments).

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Subject 3. Financial Instruments: Financial Assets and Financial Liabilities
struments are contracts that give rise to both a financial asset of one company and a financial liability of another company. Financial instruments come in a variety of forms which include derivatives, hedges, and marketable securities. <span>Measured at fair market value: Financial assets: Financial assets held for trading. Available-for-sale financial assets. Derivatives (whether stand-alone or embedded in non-derivative instruments). Non-derivative instruments with fair value exposures hedged by derivatives. Financial liabilities: Derivatives. Financial liabilities held for trading. Non-derivative instruments with fair value exposures hedged by derivatives. &







Flashcard 1603197078796

Tags
#cfa-level-1 #reading-26-understanding-balance-sheets
Question

Measured at fair market value:

Financial liabilities:

  • Derivatives.
  • [...]
  • Non-derivative instruments with fair value exposures hedged by derivatives.

Answer
Financial liabilities held for trading.

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Subject 3. Financial Instruments: Financial Assets and Financial Liabilities
13; Financial assets held for trading. Available-for-sale financial assets. Derivatives (whether stand-alone or embedded in non-derivative instruments). Non-derivative instruments with fair value exposures hedged by derivatives. <span>Financial liabilities: Derivatives. Financial liabilities held for trading. Non-derivative instruments with fair value exposures hedged by derivatives. Measured at cost or amortized cost: Financial assets: Unlisted instruments (there is no reliable valuation measure). Held-to-maturity investments







Article 1611234413836

Equity

Equity is a residual value of assets which the owner has claim to after satisfying other claims on the assets (liabilities). There are five potential components that comprise the owner's equity section of the balance sheet: Contributed capital. The amount of money which has been invested in the business by the owners. This includes preferred stocks and common stocks. Common stock is recorded at par value with the remaining amount invested contained in additional paid-in capital. Minority interest. Retained earnings. These are the total earnings of the company since its inception less all dividends paid out. Treasury stock. This is a company's own stock that has Already been fully issued and was outstanding; Been reacquired by the company; and Not been retired. It decreases stockholder's equity and total shares outstanding. Accumulated comprehensive income. This includes items such as the minimum liability recognized for under-funded pension plans, market v



Flashcard 1611237297420

Tags
#reading-26-understanding-balance-sheets
Question
There are [...] potential components that comprise the owner's equity section of the balance sheet
Answer
5

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Equity
Equity is a residual value of assets which the owner has claim to after satisfying other claims on the assets (liabilities). There are five potential components that comprise the owner's equity section of the balance sheet: Contributed capital. The amount of money which has been invested in the business by the owners. This includes preferred stocks and common stocks. Common stock is recorded a







Flashcard 1611239656716

Question
Acronimo para componentes de Equity [...]
Answer
CRAMT

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Equity
Equity is a residual value of assets which the owner has claim to after satisfying other claims on the assets (liabilities). There are five potential components that comprise the owner's equity section of the balance sheet: <span>Contributed capital. The amount of money which has been invested in the business by the owners. This includes preferred stocks and common stocks. Common stock is recorded at par value with the remaining amo







Flashcard 1611242802444

Question
Que significa CRAMT?
Answer


Contributed capital.

Retained earnings.

Accumulated comprehensive income.

Minority interest.

​​​​​​​Treasury stock.

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Equity
Equity is a residual value of assets which the owner has claim to after satisfying other claims on the assets (liabilities). There are five potential components that comprise the owner's equity section of the balance sheet: <span>Contributed capital. The amount of money which has been invested in the business by the owners. This includes preferred stocks and common stocks. Common stock is recorded at par value with the remaining amo







Flashcard 1611245161740

Question
Common stock is recorded at par value with the remaining amount invested contained in [...]
Answer
additional paid-in capital.

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Equity
sidual value of assets which the owner has claim to after satisfying other claims on the assets (liabilities). There are five potential components that comprise the owner's equity section of the balance sheet: Contributed capital. <span>The amount of money which has been invested in the business by the owners. This includes preferred stocks and common stocks. Common stock is recorded at par value with the remaining amount invested contained in additional paid-in capital. Minority interest. Retained earnings. These are the total earnings of the company since its inception less all dividends paid out.







Flashcard 1611247783180

Question
[...] The amount of money which has been invested in the business by the owners.
Answer
Contributed capital or paid in capital

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Equity
Equity is a residual value of assets which the owner has claim to after satisfying other claims on the assets (liabilities). There are five potential components that comprise the owner's equity section of the balance sheet: <span>Contributed capital. The amount of money which has been invested in the business by the owners. This includes preferred stocks and common stocks. Common stock is recorded at par value with the remaining amount invested contained in additional paid-in capital.







Flashcard 1611250142476

Question
Treasury stock. This is a company's own stock that has
  • Already been [...] ;
  • Been reacquired by the company; and
  • Not been retired.
Answer
fully issued and was outstanding

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Equity
ount invested contained in additional paid-in capital. Minority interest. Retained earnings. These are the total earnings of the company since its inception less all dividends paid out. <span>Treasury stock. This is a company's own stock that has Already been fully issued and was outstanding; Been reacquired by the company; and Not been retired. It decreases stockholder's equity and total shares outstanding. Accumulated comprehensive income. This includes items such as the minimum liability recogni







Flashcard 1611252501772

Question
[...] It decreases stockholder's equity and total shares outstanding.
Answer
Treasury stock

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Equity
ompany since its inception less all dividends paid out. Treasury stock. This is a company's own stock that has Already been fully issued and was outstanding; Been reacquired by the company; and Not been retired. <span>It decreases stockholder's equity and total shares outstanding. Accumulated comprehensive income. This includes items such as the minimum liability recognized for under-funded pension plans, market value changes in non-current







Flashcard 1611254861068

Question
This Equity component includes items such as the minimum liability recognized for under-funded pension plans, market value changes in non-current investments, and the cumulative effect of foreign exchange rate changes.
Answer
Accumulated comprehensive income.

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Equity
. This is a company's own stock that has Already been fully issued and was outstanding; Been reacquired by the company; and Not been retired. It decreases stockholder's equity and total shares outstanding. <span>Accumulated comprehensive income. This includes items such as the minimum liability recognized for under-funded pension plans, market value changes in non-current investments, and the cumulative effect of foreign exchange rate changes. Refer to Reading 24 [Understanding the Income Statement] for details. Statement of Changes in Shareholders' Equity This statement reflects information about increases







Flashcard 1611257220364

Question

[...] This statement reflects information about increases or decreases to a company's net assets or wealth.

Answer
Statement of Changes in Shareholders' Equity

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Equity
imum liability recognized for under-funded pension plans, market value changes in non-current investments, and the cumulative effect of foreign exchange rate changes. Refer to Reading 24 [Understanding the Income Statement] for details. <span>Statement of Changes in Shareholders' Equity This statement reflects information about increases or decreases to a company's net assets or wealth. It reveals much more about the year's stockholders' equity transactions than the statement of retained earnings. The statement of shareholders' equity is a financial statem







Flashcard 1611259579660

Question
It reveals much more about the year's stockholders' equity transactions than the statement of retained earnings.
Answer
Statement of Changes in Shareholders' Equity

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Equity
hanges. Refer to Reading 24 [Understanding the Income Statement] for details. Statement of Changes in Shareholders' Equity This statement reflects information about increases or decreases to a company's net assets or wealth. <span>It reveals much more about the year's stockholders' equity transactions than the statement of retained earnings. The statement of shareholders' equity is a financial statement that summarizes changes that occurred during the accounting period in components of the stockholders' equity







Flashcard 1611261938956

Question
Statement of [...] includes capital transactions with owners (e.g., issuing shares) and distributions to owners (i.e., dividends).
Answer
Changes in Shareholders' Equity

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Equity
d earnings. The statement of shareholders' equity is a financial statement that summarizes changes that occurred during the accounting period in components of the stockholders' equity section of the balance sheet. For example, it <span>includes capital transactions with owners (e.g., issuing shares) and distributions to owners (i.e., dividends). The shareholders' equity section of the balance sheet lists the items in contributed capital and retained earnings on the balance sheet date. <span><body><html>







Flashcard 1611264298252

Question
Through which accounts are the shareholders' equity statement and the balance sheet related?
Answer
contributed capital

retained earnings

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Equity
that occurred during the accounting period in components of the stockholders' equity section of the balance sheet. For example, it includes capital transactions with owners (e.g., issuing shares) and distributions to owners (i.e., dividends). <span>The shareholders' equity section of the balance sheet lists the items in contributed capital and retained earnings on the balance sheet date. <span><body><html>







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  • Have you ever sung in public?
  • Have you ever dyed your hair blond?
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  • Have you ever received a present that you really hated?
  • Have you ever walked into a lamppost?
  • Have you ever cooked a meal by yourself for more than 15 people?
  • Have you ever fallen or stumbled in front of others?
  • Have you done volunteer work?
  • Have you ever free-climbed a tree?
  • Have you ever had a close relative who lived to over 100?
  • Have you ever ridden a horse?
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lifetime, if they consider CDs to be expensive or what they think about downloading free MP3s from the internet. Be extra careful when talking about religion and politics, as people tend to get quite passionate about them. Have you ever ...? <span>Another way to start an interesting topic, is to ask the "Have you ever ...?" question. Here are some examples: Have you ever been on TV? Have you ever sung in public? Have you ever dyed your hair blond? Have you ever eaten frogs' legs? Have you ever received a present that you really hated? Have you ever walked into a lamppost? Have you ever cooked a meal by yourself for more than 15 people? Have you ever fallen or stumbled in front of others? Have you done volunteer work? Have you ever free-climbed a tree? Have you ever had a close relative who lived to over 100? Have you ever ridden a horse? Have you ever tried any extreme sports? Have you ever seen a car accident? Have you ever driven a sports car? have you ever been mugged? Have you ever broken a bone? Have you ever cheated on an exam? Have you ever fallen in love at first sight? Have you ever met a celebrity? Have you ever slept in a tent? Other topics Ordering food, describing a person, shopping, clothes and fashion, money, celebrities, gossip, food & eating, meeting people, sports, marriage, children, education, boo




Article 1611273473292

Subject 5. Uses and Analysis of the Balance Sheet
#has-images

Balance Sheet Ratios Liquidity ratios measure the ability of a company to meet future short-term financial obligations from current assets and, more importantly, cash flows. Each of the following ratios takes a slightly different view of cash or near-cash items. Current Ratio is a measure of the number of dollars of current assets available to meet current obligations. It is the best-known liquidity measure. A current ratio of less than 1 indicates the company has negative working capital. Quick Ratio (Acid-Test Ratio) eliminates less liquid assets, such as inventory and pre-paid expenses, from the current ratio. If inventory is not moving, the quick ratio is a better indicator of cash and near-cash items that will be available to meet current obligations. Cash Ratio is the most conservative liquidity ratio, determined by eliminating receivables from the quick ratio. As with the elimination of inventory in the quick ratio, there is no guarantee that the



Flashcard 1611287366924

Tags
#balance-sheet-analysis
Question
[...] ratios measure the ability of a company to meet future short-term financial obligations.
Answer
Liquidity ratios

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Subject 5. Uses and Analysis of the Balance Sheet
Balance Sheet Ratios Liquidity ratios measure the ability of a company to meet future short-term financial obligations from current assets and, more importantly, cash flows. Each of the following ratios takes a slightly different view of cash or near-cash items. Current Ratio is a measure of the number of dollars of current assets available to







Flashcard 1611290512652

Tags
#balance-sheet-analysis
Question
[...] is a measure of the number of dollars of current assets available to meet current obligations.
Answer
Current Ratio

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Subject 5. Uses and Analysis of the Balance Sheet
tios measure the ability of a company to meet future short-term financial obligations from current assets and, more importantly, cash flows. Each of the following ratios takes a slightly different view of cash or near-cash items. <span>Current Ratio is a measure of the number of dollars of current assets available to meet current obligations. It is the best-known liquidity measure. A current ratio of less than 1 indicates the company has negative working capital. Quick Rati







Flashcard 1611292871948

Tags
#balance-sheet-analysis
Question
It is the best-known liquidity measure.
Answer
Current Ratio

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Subject 5. Uses and Analysis of the Balance Sheet
, more importantly, cash flows. Each of the following ratios takes a slightly different view of cash or near-cash items. Current Ratio is a measure of the number of dollars of current assets available to meet current obligations. <span>It is the best-known liquidity measure. A current ratio of less than 1 indicates the company has negative working capital. Quick Ratio (Acid-Test Ratio) eliminates less liqu







Flashcard 1611295231244

Tags
#balance-sheet-analysis
Question
A current ratio of less than 1 indicates the company has [...]
Answer
negative working capital.

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Subject 5. Uses and Analysis of the Balance Sheet
the following ratios takes a slightly different view of cash or near-cash items. Current Ratio is a measure of the number of dollars of current assets available to meet current obligations. It is the best-known liquidity measure. <span>A current ratio of less than 1 indicates the company has negative working capital. Quick Ratio (Acid-Test Ratio) eliminates less liquid assets, such as inventory and pre-paid expenses, from the current ratio. If inve







Flashcard 1611297590540

Tags
#has-images
Question
Current ratio = [...]

Answer

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Subject 5. Uses and Analysis of the Balance Sheet
e following ratios takes a slightly different view of cash or near-cash items. Current Ratio is a measure of the number of dollars of current assets available to meet current obligations. It is the best-known liquidity measure. A <span>current ratio of less than 1 indicates the company has negative working capital. Quick Ratio (Acid-Test Ratio) eliminates less liquid assets, such as inventory and pre-paid expenses, from the current ratio. If inve







Flashcard 1611300736268

Question
[...] eliminates less liquid assets, such as inventory and pre-paid expenses, from the current ratio.
Answer
Quick Ratio (Acid-Test Ratio)

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Subject 5. Uses and Analysis of the Balance Sheet
of dollars of current assets available to meet current obligations. It is the best-known liquidity measure. A current ratio of less than 1 indicates the company has negative working capital. <span>Quick Ratio (Acid-Test Ratio) eliminates less liquid assets, such as inventory and pre-paid expenses, from the current ratio. If inventory is not moving, the quick ratio is a better indicator of cash and near-cash items that will be available to meet current obligations. &







Flashcard 1611303095564

Question
When is the quick ratio specially a better indicator of liquidity?

Answer
If inventory is not moving

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Subject 5. Uses and Analysis of the Balance Sheet
less than 1 indicates the company has negative working capital. Quick Ratio (Acid-Test Ratio) eliminates less liquid assets, such as inventory and pre-paid expenses, from the current ratio. <span>If inventory is not moving, the quick ratio is a better indicator of cash and near-cash items that will be available to meet current obligations. Cash Ratio is the most conservative liquidity ratio, determined by eliminating receivables from the quick ratio. As with the elimination of







Flashcard 1611305454860

Tags
#balance-sheet-analysis #has-images
Question
Quick Ratio (Acid-Test Ratio) = [...]
Answer


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Subject 5. Uses and Analysis of the Balance Sheet
of dollars of current assets available to meet current obligations. It is the best-known liquidity measure. A current ratio of less than 1 indicates the company has negative working capital. <span>Quick Ratio (Acid-Test Ratio) eliminates less liquid assets, such as inventory and pre-paid expenses, from the current ratio. If inventory is not moving, the quick ratio is a better indicator of cash and near-cash items that will be available to meet current obligations. Cash Ratio is the most conservative liquidity ratio, determined by eliminating receivables from the quick ratio. As with the elimination of







Flashcard 1611308600588

Tags
#balance-sheet-analysis
Question
[...] is the most conservative liquidity ratio.
Answer
Cash Ratio

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Subject 5. Uses and Analysis of the Balance Sheet
ory and pre-paid expenses, from the current ratio. If inventory is not moving, the quick ratio is a better indicator of cash and near-cash items that will be available to meet current obligations. <span>Cash Ratio is the most conservative liquidity ratio, determined by eliminating receivables from the quick ratio. As with the elimination of inventory in the quick ratio, there is no guarantee that the receivables will be collected.







Flashcard 1611310959884

Question
Cash Ratio is determined by eliminating [...] from the quick ratio.
Answer
receivables

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Subject 5. Uses and Analysis of the Balance Sheet
ory and pre-paid expenses, from the current ratio. If inventory is not moving, the quick ratio is a better indicator of cash and near-cash items that will be available to meet current obligations. <span>Cash Ratio is the most conservative liquidity ratio, determined by eliminating receivables from the quick ratio. As with the elimination of inventory in the quick ratio, there is no guarantee that the receivables will be collected. Solvenc







Flashcard 1611313319180

Question
Solvency ratios measure a company's ability to [...]
Answer
meet long-term and other obligations.

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Subject 5. Uses and Analysis of the Balance Sheet
tio, determined by eliminating receivables from the quick ratio. As with the elimination of inventory in the quick ratio, there is no guarantee that the receivables will be collected. <span>Solvency ratios measure a company's ability to meet long-term and other obligations. Long-Term Debt-Equity Ratio is an indicator of the degree of protection available to the creditors in the event of insolvency of a company. Higher debt-equity ratio indicat







Flashcard 1611315678476

Tags
#balance-sheet-analysis
Question
[...] is an indicator of the degree of protection available to the creditors in the event of insolvency of a company.
Answer
Long-Term Debt-Equity Ratio

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Subject 5. Uses and Analysis of the Balance Sheet
ory in the quick ratio, there is no guarantee that the receivables will be collected. Solvency ratios measure a company's ability to meet long-term and other obligations. <span>Long-Term Debt-Equity Ratio is an indicator of the degree of protection available to the creditors in the event of insolvency of a company. Higher debt-equity ratio indicates higher financial risk. Debt-Equity Ratio includes short-term debt in the numerator.







Flashcard 1611318037772

Tags
#balance-sheet-analysis
Question
Higher debt-equity ratio indicates [...]

Answer
higher financial risk.

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Subject 5. Uses and Analysis of the Balance Sheet
13; Solvency ratios measure a company's ability to meet long-term and other obligations. Long-Term Debt-Equity Ratio is an indicator of the degree of protection available to the creditors in the event of insolvency of a company. <span>Higher debt-equity ratio indicates higher financial risk. Debt-Equity Ratio includes short-term debt in the numerator. The total debt inclu







Flashcard 1611320397068

Tags
#balance-sheet-analysis #has-images
Question
Long-Term Debt-Equity Ratio = [...]
Answer

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Subject 5. Uses and Analysis of the Balance Sheet
ory in the quick ratio, there is no guarantee that the receivables will be collected. Solvency ratios measure a company's ability to meet long-term and other obligations. <span>Long-Term Debt-Equity Ratio is an indicator of the degree of protection available to the creditors in the event of insolvency of a company. Higher debt-equity ratio indicates higher financial risk. Debt-Equity Ratio includes short-term debt in the numerator. The total debt inclu







Flashcard 1611322756364

Tags
#balance-sheet-analysis
Question
[...] includes short-term debt in the numerator.

Answer
Debt-Equity Ratio

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Subject 5. Uses and Analysis of the Balance Sheet
rm Debt-Equity Ratio is an indicator of the degree of protection available to the creditors in the event of insolvency of a company. Higher debt-equity ratio indicates higher financial risk. <span>Debt-Equity Ratio includes short-term debt in the numerator. The total debt includes all liabilities, including non-interest-bearing debt such as accounts payables, accrued expenses, and deferre







Flashcard 1611325115660

Tags
#balance-sheet-analysis #has-images
Question
Debt-Equity Ratio = [...]
Answer


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scheduled repetition interval               last repetition or drill
Subject 5. Uses and Analysis of the Balance Sheet
rm Debt-Equity Ratio is an indicator of the degree of protection available to the creditors in the event of insolvency of a company. Higher debt-equity ratio indicates higher financial risk. <span>Debt-Equity Ratio includes short-term debt in the numerator. The total debt includes all liabilities, including non-interest-bearing debt such as accounts payables, accrued expenses, and deferre







Flashcard 1611327474956

Question
The [...] includes all liabilities, including non-interest-bearing debt such as accounts payables, accrued expenses, and deferred taxes.
Answer
total debt

statusnot learnedmeasured difficulty37% [default]last interval [days]               
repetition number in this series0memorised on               scheduled repetition               
scheduled repetition interval               last repetition or drill
Subject 5. Uses and Analysis of the Balance Sheet
vency of a company. Higher debt-equity ratio indicates higher financial risk. Debt-Equity Ratio includes short-term debt in the numerator. <span>The total debt includes all liabilities, including non-interest-bearing debt such as accounts payables, accrued expenses, and deferred taxes. This ratio is especially useful in analyzing a company with substantial financing from short-term borrowing. Total Debt Ratio = Financial Levera







Flashcard 1611329834252

Tags
#balance-sheet-analysis #has-images
Question
Total Debt Ratio =
Answer

statusnot learnedmeasured difficulty37% [default]last interval [days]               
repetition number in this series0memorised on               scheduled repetition               
scheduled repetition interval               last repetition or drill
Subject 5. Uses and Analysis of the Balance Sheet
ilities, including non-interest-bearing debt such as accounts payables, accrued expenses, and deferred taxes. This ratio is especially useful in analyzing a company with substantial financing from short-term borrowing. <span>Total Debt Ratio = Financial Leverage Ratio = Financial statement analysis aims to investigate a company's financial condition and operating performance. Using financial rati







Flashcard 1611332193548

Tags
#balance-sheet-analysis #has-images
Question
Financial Leverage Ratio =
Answer

statusnot learnedmeasured difficulty37% [default]last interval [days]               
repetition number in this series0memorised on               scheduled repetition               
scheduled repetition interval               last repetition or drill
Subject 5. Uses and Analysis of the Balance Sheet
ing debt such as accounts payables, accrued expenses, and deferred taxes. This ratio is especially useful in analyzing a company with substantial financing from short-term borrowing. Total Debt Ratio = <span>Financial Leverage Ratio = Financial statement analysis aims to investigate a company's financial condition and operating performance. Using financial ratios helps to examine relationships among indi