6. Know the calculations for all of the following ratios (see ratio sheet that can be used on the exam) and know the category (listed in Question 4) they fall in: Ratio Working Capital Accounts Receivable Turnover Asset Turnover Return on Equity (ROE) Debt to equity Return on Sales (ROS) (also known as Net Margin Current Ratio Inventory Turnover Quick Ratio Dividend Yield Earnings per Share (EPS) Return on Investment (ROI) Price Earnings Ratio (P/E) Debt to assets Formula Current Assets-Current Liabilities Net credit sales/Average accounts receivable Net sales/Average total assets Net income/Average total stockholders' equity Total liabilities/Total stockholders equity Net income/Net sales Current Assets/Current Liabilities Cost of goods sold/Average inventory Quick assets/Current liabilities Dividends per share/Market price per share Net earnings available for common stock/Number of outstanding common shares Net income/Average total assets Market price per share/Earnings per share Total liabilities/Total assets Category/Use