ASSET TURNOVER RATIO is a general measure of a firms ability to generate sales in relation to total assets. It should be used only to compare firms within specific industry groups and in conjunction with other operating ratios to determine the effective employment of assets. Formula: REVENUE/ASSETS.
DAY BOOK is a written record/ledger in which transactions have been recorded as they occurred.
BOTTOM-UP APPROACH TO INVESTING is an investment approach that first seeks individual companies with attractive investment potential, then proceeds to a consideration of the larger economic and industry trends affecting those companies. See TOP-DOWN APPROACH TO INVESTING.
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