Examlex
Name and briefly describe the difference between centralization and decentralization.
Net Sales
The amount of sales revenue remaining after deducting returns, allowances for damaged or missing goods, and discounts from the total sales.
Gross Profits
The difference between net sales and the cost of goods sold, indicating the basic profitability of the products or services sold.
Times Interest Earned Ratio
A debt management ratio indicating the degree of risk to lenders that a company will default on its interest payments. Also called interest coverage ratio.
Return on Sales Ratio
A measure of a company's operational efficiency, calculated by dividing operating profit by net sales.
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