| sources of cash | A firm's activities that generate cash.
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| uses of cash | A firm's activities in which cash is spent. Also called applications of cash.
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| statement of cash flows | A firm's financial statement that summarizes its sources and uses of cash over a specified period.
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| common-size statement | A standardized financial statement presenting all items in percentage terms. Balance sheet items are shown as a percentage of assets and income statement items as a percentage of sales.
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| common–base year statement | A standardized financial statement presenting all items relative to a certain base-year amount.
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| financial ratios | Relationships determined from a firm's financial information and used for comparison purposes.
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| Du Pont identity | Popular expression breaking ROE into three parts: operating efficiency, asset use efficiency, and financial leverage.
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| Standard Industrial Classification (SIC) code | A U.S. government code used to classify a firm by its type of business operations.
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