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can someone explain to me with these examples how to do Current Ratio Quick Ratio Acid Test Ratio Days in Accounts Receivable Days Cash on

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can someone explain to me with these examples how to do

Current Ratio

Quick Ratio

Acid Test Ratio

Days in Accounts Receivable

Days Cash on Hand

Average Payment Period (Days)

Operating Revenue per Adjusted Discharge

Operating Expense per Adjusted Discharge

Salary & Benefit Exp. as % of Operating Exp.

Operating Margin

Non-Operating Revenue

Return on Total Assets

Return on Net Assets

Total Asset Turnover Ratio

Fixed Asset Turnover Ratio

Age of Plant Ratio

Long-Term Debt to Net Assets

Net Assets to Total Assets

image text in transcribedimage text in transcribed
2018 2019 Revenues Net patient service revenue $23,000 $22,500 Net assets released from restriction 1,000 800 Total operating revenues 24,000 23,300 Expenses Salaries and benefits 10,500 9,000 Supplies and other expenses 7,000 5,000 Depreciation 3,500 2,500 General services 300 520 Total operating expenses 21,300 17,020 Operating income 4,520 1,200 Non-operating income 3,500 2,200 Excess of revenues over expenses 8,020 3,400 Increase (decrease) in net assets $8,020 $3,400 Current assets Cash and cash equivalents Net patient receivables Inventory Total current assets Non-current assets Plant, property, and equipment Gross plant, property, and equipment (less accumulated depreciation) Net plant, property, and equipment Board-designated funds Total assets Current liabilities Accounts payable Accrued expenses Total current liabilities Long-term liabilities Bonds payable Total long-term liabilities Net assets Total liabilities and net assets 201 8 $L100 4200 L200 1500 35,000 (18,000) 17,000 19,000 42,500 3,500 850 4,350 6,500 6,500 31,650 $42,500 2019 $800 3500 1A00 5400 32,000 (17,000) 15,000 10,000 30,400 3,400 900 4,300 6,550 6,550 19,550 $30,400

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