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Banking

Accounts Payable Turnover Ratio

A financial ratio that relates the cost of goods sold to accounts payable. This ratio is calculated by dividing the…

Average TCE Ratio

A financial ratio that relates net income available to common shareholders (holders of common share/ common equity) by (average tangible...

Average TCE

It stands for average tangible common equity; a measure of common equity that is calculated by subtracting the average balance...

Average Tangible Common Equity

A measure of common equity that is calculated by subtracting the average balance of intangible assets from the average common...

Average Tangible Common Equity Ratio

A financial ratio that relates net income available to common shareholders (holders of common share/ common equity) by (average tangible...

Asset Value

The net market value of a firm's assets on a per-share basis. This value refers to the stock of a...

Average Total Assets

The mean average of a firm's total assets over a number of averaging periods (usually five-month periods): In general, this...

Acid-Test Ratio

A financial ratio that is originally derived from the current ratio by omitting inventory from current assets: Inventory is the...

Average Shareholders’ Equity

The mean average of a firm's outstanding shareholder's equity over a number of averaging periods (usually five-month periods): In general,...

Asset Recognition

An accounting convention whereby an item is recognized as an asset on the balance sheet when it meets two yardsticks:...