Glossary

Glossary-In Alphabetical Order

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There are 1 names in this directory beginning with the letter R.
R
Ratio Analysis:The study of financial condition and performance through ratios derived from items in the financial statements or from other financial information.Acid Test Ratio:The ratio of the total cash, accounts receivable and marketable securities included in current assets to current liabilities.Current Ratio:The ratio of current assets to current liabilities.Debt/Equity Ratio:1. Any ratio expressing a relationship between debt and shareholder's equity. 2. The ratio of long-term debt to the sum of long-term debt and shareholders' equity.Gross Profit Ratio:The ratio of gross profit to net sales.Interest Coverage Ratio:The ratio of net income before interest on long-term liabilities and income taxes to interest on long-term liabilities.Realized:An adjective generally used to describe a revenue, profit, gain or loss on a completed transaction which has produced an increase or decrease in monetary asset or in a liability, or in a more restricted sense, an increase or decrease in a liquid asset. Reversing Entry: An entry made at the beginning of an accounting period that is the opposite of an adjusting entry made to accrue revenues and expenses at the end of the prior period. This entry is made in order to permit recording of transactions in the regular manner as if no adjustments had been recorded in the preceding period.