In auditing the financial statements of a manufacturing company the CPA plans to place increased emphasis upon overall checks of the data under audit. The overall checks include the computations of ratios, which are compared with prior-year ratios or with industrywide norms. Examples of such overall checks or ratios are the computation of the rate of inventory turnover and of the number of days' sales in receivables. In addition to the computations given above, list the ratios that a CPA may compute during an audit as overall checks on balance sheet accounts and related nominal accounts. For each ratio listed name the two (or more) accounts used in its computation.