期刊名称：Journal of Knowledge Management, Economics and Information Technology
印刷版ISSN：2069-5934
出版年度：2014
卷号：4
期号：4
出版社：ScientificPapers.org
摘要：This article focuses on computing techniques starting from trial balance data regarding financial key ratios. There are presented activity, liquidity, solvency and profitability financial key ratios. It is presented a computing methodology in three steps based on a trial balance.
关键词：current assets ; current liabilities ; current ratio ; days of sales outstanding (DSO) ; days payables outstanding (DPO) ; fixed asset turnover ; fixed assets ; inventory turnover ; quick ratio ; ROA ; ROE ; working capital turnover
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