Interpretation of Accounts Formulas

Pregunta	Respuesta
Return on Capital Employed	Net Profit + Debenture Interest Capital Employed
Return on Equity Funds	Net Profit - Preference Dividends Ordinary Share Capital + Reserves
Stock Turnover	Cost of Sales Average Stock
Average Stock	Opening Stock + Closing Stock 2
Period of Credit given to Debtors	Debtors x 365/12 Credit Sales
Period of Credit Received from Creditors	Creditors x 12/365 Credit Purchases
Gearing %	Preference Share Capital + Debentures Capital Employed
Interest Cover	Net Profit + Interest Interest
Current Ratio	CA : CL 1:1
Acid Test Quick Ratio Liquid Asset Ratio	CA - Stock : CL 1:1
Dividend Per Share DPS	Ordinary Dividends No. of Ordinary Shares
Dividend Yield	DPS MPS
Earnings Per Share EPS	Net Profit - Preference Dividends No. of Ordinary Shares
Price Earnings Ratio	MPS EPS
Period to Recover	MPS EPS (earnings) /DPS (payout)
Net Profit %	Net Profit Sales
Dividend Payout %	DPS EPS

Resumen del Recurso

	Creado por ciara.downes hace más de 9 años