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  2. Current ratio: What it is and how to calculate it - AOL

    www.aol.com/finance/current-ratio-calculate...

    How to calculate the current ratio. You can calculate the current ratio by dividing a company’s total current assets by its total current liabilities. Again, current assets are resources that ...

  3. Accounting liquidity - Wikipedia

    en.wikipedia.org/wiki/Accounting_liquidity

    For a corporation with a published balance sheet there are various ratios used to calculate a measure of liquidity. [1] These include the following: [2] The current ratio is the simplest measure and calculated by dividing the total current assets by the total current liabilities. A value of over 100% is normal in a non-banking corporation.

  4. Total Debt-to-Total Assets Ratio: What It Is and Why It ... - AOL

    www.aol.com/total-debt-total-assets-ratio...

    You would then divide the $40 million in total liabilities by the $100 million in total assets. That will give the company a total-debt-to-total-assets ratio of 0.40, or 40% when multiplied by 100 ...

  5. Cash and cash equivalents - Wikipedia

    en.wikipedia.org/wiki/Cash_and_cash_equivalents

    Current ratio is generally used to estimate company's liquidity by "deriving the proportion of current assets available to cover current liabilities". The main idea behind this concept is to decide whether current assets which also include cash and cash equivalents are available pay off its short term liabilities (taxes, notes payable, etc.)

  6. Beneish M-score - Wikipedia

    en.wikipedia.org/wiki/Beneish_M-Score

    LVGI = [(Current Liabilities t + Total Long Term Debt t) / Total Assets t] / [(Current Liabilities t-1 + Total Long Term Debt t-1) / Total Assets t-1] Total Accruals to Total Assets (TATA) TATA = (Income from Continuing Operations t - Cash Flows from Operations t) / Total Assets t. The formula to calculate the M-score is: [1]

  7. Current asset - Wikipedia

    en.wikipedia.org/wiki/Current_asset

    The current ratio is calculated by dividing total current assets by total current liabilities. [3] It is frequently used as an indicator of a company's accounting liquidity, which is its ability to meet short-term obligations. [4] The difference between current assets and current liability is referred to as trade working capital.

  8. Working capital - Wikipedia

    en.wikipedia.org/wiki/Working_capital

    Current assets and current liabilities include four accounts which are of special importance. These accounts represent the areas of the business where managers have the most direct impact: cash and cash equivalents (current asset) accounts receivable (current asset) inventory (current asset), and; accounts payable (current liability)

  9. Accounting equation - Wikipedia

    en.wikipedia.org/wiki/Accounting_equation

    The fundamental components of the accounting equation include the calculation of both company holdings and company debts; thus, it allows owners to gauge the total value of a firm's assets. However, because accounting is kept on a historical basis, the equity is typically not the net worth of the organization.