Ratios

Frage	Antworten
Current Ratio	Current Assets / Current Liabilities
Acid Test	Current Assets-Inventory / Current Liabilities = _ : 1
Interest Cover	Profit from Operations / Finance Costs = times
Gearing	Non-current liabilities / Total equity + Non-currentl liabilities = x times
ROCE	Profit from Operations / Total Equity + Non-current Liabilities
Return on Assets	Profit from Operations / Total Assets
Return on Equity	Profit after Tax / Total Equity
Gross Profit %	Gross Profit / Revenue (Sales)
Operating Profit %	Profit from Operations / Revenue
Inventory Turnover	Cost of Sales / Inventories = _ times
Inventory Holding Period	Inventories / Cost of Sales x 365 days
Trade receivables collection period	Trade Receivables / Revenue x 365 days
Trade Payables Payment Period	Trade Payables / Cost of Sales x 365 days
Working Capital Cycle	Inventory days + Receivable Days less Payables Days
Asset turnover (total assets)	Revenue / Total Assets = _ times
Asset Turnover (net assets)	Revenue / Total assets - Current liabilities
Name 2 liquidity ratios	Current ratio Acid test ratio
Name 2 financial position ratios	Interest cover Gearing
Name 4 Profitability ratios	ROCE ROE Gross Profit % Operating Profit % Return on total assets Expense/revenue %
Name 3 use of resources ratios	Inventory turnover Inventory holding period Trade receivables collection period Trade payables payment period Working capital Cycle Asset turnover

Zusammenfassung der Ressource

	Erstellt von Sharon Yates vor mehr als 8 Jahre