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Accounting Terminology
Listed Below Are Eight Technical Accounting Terms Introduced

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Accounting terminology
Listed below are eight technical accounting terms introduced in this chapter:
 Current ratio  Return on assets  Price-earnings ratio  Quick ratio  Market share  Earnings per share  Debt ratio  Working capital \begin{array} { | l | l | l | } \hline \text { Current ratio } & \text { Return on assets } & \text { Price-earnings ratio } \\\hline \text { Quick ratio } & \text { Market share } & \text { Earnings per share } \\\hline \text { Debt ratio } & \text { Working capital } & \\\hline\end{array}
Each of the following statements may (or may not) describe one of these technical terms. For each statement, indicate the term described, or answer "None" if the statement does not correctly describe any of the terms.
____ (a) The percentage of total assets financed by creditors.
____ (b) A measure of the effectiveness with which management utilizes a company's resources, regardless of how those resources are financed.
____(c) A company's percentage share of total dollar sales within its industry.
____ (d) Current assets less current liabilities.
____ (e) A measure reflecting investors' expectations of future profitability.
____ (f) A measure of short-term solvency often used when a company has large inventories that cannot be quickly converted into cash.
____ (g) A ratio that helps individual stockholders relate the net income of a large corporation to their equity investment.

Assess the role of ethics in the use of authority and the relationship between personal and professional interests in criminal justice.
Examine specific ethical issues faced in the criminal justice system, including use of force, the criminalization of immigration, and policies like "Stop and Frisk."
Differentiate between cultural and ethical relativism and understand the concepts of ethical pluralism and relativism.
Understand the importance of ethical considerations in the retention, disposal of court records, and withholding information.

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