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| Preface | |
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| Accounts Payable Ratios | |
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| Accounts Receivable Management | |
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| Accounts Receivable Ratios | |
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| Acid-Test (Quick) Ratio | |
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| Actual Cash Value | |
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| Adjusted Gross Income | |
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| Alpha Value | |
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| Amortized Loan | |
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| Annual Percentage Rate | |
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| Applied (Predetermined) Overhead Rate | |
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| Arbitrage | |
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| Arithmetic Average Return | |
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| Asset Utilization (Turnover) | |
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| Audit Fees to Sales | |
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| Average (Arithmetic Mean) | |
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| Bad-Debt Ratios | |
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| Bank Reconciliation | |
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| Barron's Confidence Index | |
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| Beta | |
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| Black-Scholes Option-Pricing Model | |
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| Bond Valuation | |
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| Bond Yield | |
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| Book Value per Share | |
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| Breadth Index | |
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| Breakeven Formulas | |
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| Capital-Asset Pricing Model | |
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| Capitalization Rate | |
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| Cash Flow Ratios | |
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| Cash-Management Models | |
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| Cash Plus Cash Equivalents to Working Capital | |
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| Cash Ratios | |
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| Certainty-Equivalent Approach | |
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| x[superscript 2] (Chi-Square) Test | |
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| Coefficient of Variation | |
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| Common-Stock Valuation | |
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| Contribution Margin | |
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| Controllable (Budget, Spending) Variance | |
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| Conversion Ratio | |
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| Corporate Planning Models | |
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| Correlation Analysis | |
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| Cost of Capital | |
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| Cost of Credit | |
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| Cost of Prediction Errors | |
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| Credit Cost on Installment Purchase | |
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| Current-Liability Ratios | |
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| Current Ratio | |
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| Decision Matrix | |
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| Decision Tree | |
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| Decomposition of Time Series | |
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| Defensive Interval Ratio | |
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| Deposits Times Capital Ratio | |
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| Depreciation Formulas | |
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| Direct Costs-to-Sales Ratios | |
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| Discretionary-Cost Ratios | |
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| Dividend Ratios | |
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| Dollar-Cost Averaging | |
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| Du Pont Formulas | |
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| Earnings per Share | |
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| EBIT-EPS Approach to Capital Structure | |
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| Economic Order Quantity | |
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| Economic Production Run Size | |
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| Effective Annual Yield | |
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| Effective Interest Rate | |
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| Effective Tax Rate | |
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| Elasticity of Demand | |
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| Equity Ratios | |
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| Equivalent Taxable Yield | |
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| Estimated Expenses versus Cash Expenses | |
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| Expected Value and Standard Deviation | |
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| Exponential Smoothing | |
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| Fixed-Asset Ratios | |
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| Fixed-Charge Coverage | |
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| Flexible-Budget Variance | |
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| Foreign-Exchange Gains and Losses | |
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| Forward Premium (or Discount) on a Forward Exchange Contract | |
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| Funded Debt (Long-Term Debt) to Operating Property | |
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| Funds-Flow Adequacy Ratio | |
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| Future (Compound) Value | |
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| Future Value of an Annuity | |
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| Geometric Average Return | |
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| Gordon's Dividend Growth Model | |
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| Gross Income Multiplier | |
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| Gross Profit Variance | |
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| Growth Rate | |
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| High-Low Method | |
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| Holding-Period Return | |
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| Horizontal Analysis | |
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| Housing-Affordability Measures | |
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| Index-Number Trend Series | |
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| Index of Bearish Sentiment | |
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| Indirect Labor to Direct Labor | |
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| Inflation Adjustments | |
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| Instability Index in Earnings | |
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| Insurance Reimbursement | |
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| Interest Computation | |
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| Interest Coverage (Times Interest Earned) Ratio | |
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| Interest-Rate Swaps | |
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| Internal Rate of Return (Time-Adjusted Rate of Return) | |
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| Intrayear Compounding | |
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| Inventory Ratios | |
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| Investment Income to Investments | |
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| Investment Turnover | |
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| Lawsuit Damages to Sales | |
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| Learning Curve | |
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| Least-Squares Regression | |
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| Leverage Ratios and Financial Leverage | |
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| Life Insurance Adequacy | |
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| Linear Programming | |
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| Liquid Assets to Take-Home Pay | |
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| Liquidity Index | |
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| Loan-Loss Coverage Ratio | |
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| Loans to Deposits | |
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| Maintenance and Repair Index | |
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| Margin Requirement | |
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| Marginal Cost and Marginal Revenue | |
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| Market-Index Model | |
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| Materiality of Options | |
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| Median | |
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| Mix and Yield Variances | |
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| Mode | |
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| Moving Average | |
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| Multiple Regression | |
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| Multiple-Regression Tests | |
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| Naive Forecasting Models | |
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| Net Asset Value | |
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| Net-Cost Method | |
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| Net Income Multiplier | |
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| Net Savings | |
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| Net Worth | |
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| Noncurrent Assets to Noncurrent Liabilities | |
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| Normal Distribution | |
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| Odd-Lot Index | |
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| Off-Balance-Sheet Assets and Liabilities | |
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| Operating Assets Ratio | |
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| Operating Cycle | |
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| Operating Leverage | |
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| Operating Revenue-to-Operating Property Ratio | |
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| Opportunity Cost | |
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| Opportunity Cost of Not Taking a Discount | |
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| Payback Period | |
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| Pension Formulas | |
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| Percent Earned on Operating Property | |
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| Percent-of-Sales Method for Financial Forecasting | |
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| Personal Debt to Personal Assets | |
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| Portfolio Theory | |
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| Preferred Stock to Total Stockholders' Equity | |
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| Present Value | |
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| Present Value of an Annuity | |
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| "Pressing" Current Liabilities to "Patient" Current Liabilities | |
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| Price-to-Book Value Ratio | |
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| Price-Earnings Ratio (Multiple) | |
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| Price (Rate, Spending) Variance | |
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| Profit Margin | |
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| Profitability Index | |
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| Program Evaluation and Review Technique (PERT) | |
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| Quality of Earnings | |
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| Quantity Discount Model (EOQ with Quantity Discounts) | |
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| Quantity (Usage, Efficiency) Variance | |
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| Realization Risk in Assets | |
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| Regression Statistics | |
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| Reorder Point | |
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| Repairs and Maintenance Ratios | |
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| Residual Income | |
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| Return on Total Assets | |
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| Risk-Adjusted Discount Rate | |
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| Risk Measures | |
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| Rule of 72 and Rule of 69 | |
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| Rule of 78 | |
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| Safety Stock | |
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| Sales-Mix Analysis | |
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| Sales Returns and Allowances to Sales | |
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| Sales to Current Assets | |
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| Sales to Current Debt | |
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| Sales to Personnel | |
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| Sales Variances | |
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| Salesperson Variances | |
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| Savings to Income | |
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| Selling Price Computation | |
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| Shadow Price | |
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| Simple Interest | |
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| Simple (Accounting) Rate of Return | |
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| Simple Regression | |
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| Simulation Model | |
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| Sinking Fund Computation | |
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| Systematic-Sampling Formula | |
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| Take-Home Pay to Debt-Service Charges | |
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| Taxable Income | |
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| Trading on the Equity (Real Estate) | |
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| Trend Equation | |
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| Valuation of a Business | |
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| Value of Option (Call and Put) | |
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| Value of Stock Rights | |
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| Variable Costs to Fixed Costs | |
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| Vertical (Common-Size) Analysis | |
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| Volume (Denominator) Variance | |
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| Warehouse Cost Variances | |
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| Weighted Average (Mean) | |
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| Wilcox's Gambler's-Ruin Prediction Formula | |
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| Working Capital | |
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| Yield on Preferred Stock | |
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| Z-Score Model: Forecasting Business Failures | |
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| Appendix | |
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| Index | |