current ratio: current assets / current liabilities

quick ratio: (cash + marketable securities + accounts receivable) / current liabilities

cash ratio: (cash + marketable securities) / current liabilities

long-term debt ratio: (long-term debt + value of leases) / (long-term debt + value of leases + equity)

debt-equity ratio: (long-term debt + value of leases) / equity

total debt ratio: total liabilities / total assets

times interest earned: EBIT / interest expense

cash coverage ratio: EBITDA / interest expense

EBITDA: earnings before interest and taxes plus depreciation and amortization

asset turnover ratio: sales / total assets

inventory turnover: cost of goods sold / inventory

days' sales in inventory: inventory / (cost of goods sold / 365)

average collection period: receivables / average daily sales

net profit margin: net income / sales

operating profit margin: (net income + interest) / sales

return on assets: net income / assets

return on equity: net income / equity

payout ratio: dividends / earnings

plowback ratio: retained earnings / earnings

price-earnings ratio: market price per share / earnings per share

CFO: oversees treasurer and controller; sets overall financial strategy

treasurer: banking relationships, cash management, obtain financing, credit management, dividend disbursement, insurance, pensions management

controller: makes financial statements, internal auditing, accounting, payroll, records custody, preparing budgets, taxes

perpetuity: duh

annuity: duh