HMGT 3311 - Test 2
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1. Return on Total As- Excess of Revenue over Expenses / Total Assets
sets:
2. Operating Margin: Operating Income / Total Operating Revenues
3. Debt Ratio: Total Debt / Total Assets
4. Acid Test Ratio: (CASH + Marketable Securities) / Current Liabilities
5. Days Cash on Hand: (CASH + Marketable Securities + Board Designated Funds) / ((Operating Ex-
penses - Depreciation) / 365)
6. Days in AR: Net Patient AR / (Net Patient Revenues / 365)
7. Average Payment Current Liabilities / ((Operating Expenses - Depreciation) / 365)
Period:
8. Current Ratio Current Assets / Current Liabilities
9. Quick Ratio (CASH+Marketable securities+AR) / Current Liabilities
10. Return on Net As- Excess of Revenue over Expenses / Net Assets
sets
11. Non Operating Rev- (Non Op Revenue + OI) / Total Operating Revenues
enue
12. Total Asset Total Operating Revenues / Total Assets
Turnover
13. Fixed Assets Total Operating Revenues / Net Fixed Assets
Turnover
14. Debt Ratio LT / Total Assets
1/2
Study online at https://quizlet.com/_3vy5hk
1. Return on Total As- Excess of Revenue over Expenses / Total Assets
sets:
2. Operating Margin: Operating Income / Total Operating Revenues
3. Debt Ratio: Total Debt / Total Assets
4. Acid Test Ratio: (CASH + Marketable Securities) / Current Liabilities
5. Days Cash on Hand: (CASH + Marketable Securities + Board Designated Funds) / ((Operating Ex-
penses - Depreciation) / 365)
6. Days in AR: Net Patient AR / (Net Patient Revenues / 365)
7. Average Payment Current Liabilities / ((Operating Expenses - Depreciation) / 365)
Period:
8. Current Ratio Current Assets / Current Liabilities
9. Quick Ratio (CASH+Marketable securities+AR) / Current Liabilities
10. Return on Net As- Excess of Revenue over Expenses / Net Assets
sets
11. Non Operating Rev- (Non Op Revenue + OI) / Total Operating Revenues
enue
12. Total Asset Total Operating Revenues / Total Assets
Turnover
13. Fixed Assets Total Operating Revenues / Net Fixed Assets
Turnover
14. Debt Ratio LT / Total Assets
1/2