4291851
Description
Flashcards by jakeyboihc, updated more than 1 year ago
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Created by jakeyboihc
over 8 years ago
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| Question | Answer |
| Current Ratio | current assets : current liabilities |
| Acid Test Ratio | liquid assets : current liabilities Where liquid assets are current assets - inventories (stock) |
| Return on capital employed % (ROCE) | operating profit / total equity + non current liabilities** X 100 **Where this equals capital employed |
| Asset Turnover | revenue / net assets |
| Inventory (stock) turnover | cost of sales / average inventories (stock) held |
| Payables (Creditors) days (Payables collection period) | Payables* / coat of sales X 365 *Payables = creditors in this formula |
| Receivables (Debtors) days (Receivables collection period) | recievables* / revenue X 365 *receivables = debtors through this formula |
| Gearing | Non-current liabilities / total equity + non current liabilities* *where this = capital employed |
| Dividend per share (in pence) | Total dividends / number of issued ordinary shares |
| Dividend yield (%) | Ordinary share dividend (in pence) / current market price (in pence) X 100 |
| Operating Profit Margin | Operating profit / revenue x 100 |
| Gross Profit Margin | Gross Profit / revenue x 100 |
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