PUHSD Acct 3-4 Les 13-2, 13-3, 13-4 Vocab

Front

Changes in equity for the period, excluding owner investments and distributions.

Back

comprehensive income

Front

Difference between net and taxable income that reverses over time.

Back

Temporary difference.

Front

Gross profit as a % of net sales is called

Back

gross margin

Front

Measure: cash flows from operations - capital expenditures

Back

free cash flow

Front

Relationship between market value per share and earnings per share

Back

price-earnings ratio

Front

Difference between net income and taxable income for a year that is never balanced in the future is called a

Back

permanent difference

Front

Net income after federal tax divided by outstanding shares is known as

Back

earnings per share (EPS)

Front

Dividends per share vs. market price per share relationship

Back

Dividend yield

Front

Net income vs. average stockholders' equity relationship:

Back

rate earned on average stockholders' equity

Front

Income from operations as a % of net sales is called

Back

operating margin