BOA is Board of Auditors, Bank of America, Board of Adjustment, or Basic Ordering Agreement.
STOCK TURNS is the number of times per year that the stock (raw material, wip & finished goods) is turned over in relation to the sales revenue of a given product. Calculation - Stock turns = Sales turnover of products / Value of raw material, wip & finished goods.
TIMES FIXED CHARGES EARNED see COVERAGE OF FIXED CHARGES.
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