AC239 Unit 2 Glossary - AC 239 Unit 2 Glossary Accounts...

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AC 239 Unit 2 Glossary 07/07/09 Accounts receivable analysis: A company's ability to collect its accounts receivable. Accounts receivable turnover: The relationship between net sales and accounts receivable, computed by dividing the net sales by the average net accounts receivable; measures how frequently during the year the accounts receivable are being converted to cash. Common-sized statement: A financial statement in which all items are expressed only in relative terms. Current position analysis: A company's ability to pay its current liabilities. Current ratio: A financial ratio that is computed by dividing current assets by current liabilities. Dividend yield: A ratio, computed by dividing the annual dividends paid per share of common stock by the market price per share at a specific date that indicates the rate of return to stockholders in terms of cash dividend distributions. Dividends per share:
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AC239 Unit 2 Glossary - AC 239 Unit 2 Glossary Accounts...

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