3765663
Description
Flashcards by Sharon Yates, updated more than 1 year ago
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Created by Sharon Yates
over 8 years ago
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| Question | Answer |
| 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 |
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