✔Accounting RATIO✔ ☺☺☺☺☺☺☺☺☺ Accounting ratios, ALSO known as financial ratios are used to measure the efficiency and profitability of a company based on its financial reports. ✔✔✔✔✔✔✔✔✔✔✔ They provide a way of expressing the relationship between one accounting DATA point to ANOTHER and are the BASIS of ratio analysis.