En la anterior publicación vimos algunos conceptos de los estados financieros, como los ratios, y cómo explicarlos. Puede leer ese blog aquí.

Manager: I have a question. What’s debt/asset ratio? How’s it calculated?

Accountant: I was just coming to that. It’s the total assets divided by total liabilities. It tells us what proportion of the enterprise’s assets are being financed through the use of debt. If this ratio is high in a market with increasing interest rates, creditors are going to get worried. The debt/asset ratio determines the funding leverage of the enterprise. OK, if there are no questions, I’d like to …

En esa conversación, el gerente preguntó al economista: “What’s this for?” y le explicamos cómo utilizamos esos conceptos. Sin embargo, el gerente también preguntó “How’s it calculated?”. Ahora intentaremos practicar esta habilidad.

DID YOU KNOW?

Decir ecuaciones/fórmulas

• + -> plus, and, add
• – -> minus, less, subtract
• ÷-> divided by /  ━   -> divided by, over
• ×-> multiplied by, times
• = ->equals, is

FOR EXAMPLE:

a x b=c    a times (or multiplied by) b equals c

a-b/c     a minus b divided by (or over) c

total assets / total liabilities  total assets divided by total total liabilities

1. average interest rate – interest expenses divided by (or over) liabilities minus accounts payable

2. earnings per share – net income minus dividends on preferred stock divided by (or over) average shares

3. return on equity – net income divided by (or over) shareholder’s equity

4. debt/equity ratio – total liabilities divided by (or over) shareholder’s equity

5. gross profit margin – revenue minus dividends on preferred stock divided by (or over) average shares

6. inventory turnover – cost of goods sold divided by (over) average inventory

7. price/earnings ratio – market value per share divided by (over) earnings per share

Esperamos que ahora pueda explicar algunos conceptos de los estados financieros y cómo se calculan. Si cree que necesita más práctica, apúntese a una de nuestras lecciones enfocadas a los economistas.

Fotos:  849356, Clker-Free-Vector-Images y viarami

La entrada EXPLICACIÓN DE RATIOS Y CÁLCULOS FINANCIEROS EN INGLÉS (intermedio) 2/2 se publicó primero en Blog.