A2 Maths Equations Flashcards
1
Q
Return on capital employed? (%)
A
Operating profit
——————————-
Total equity + non current liabilities. X100
2
Q
Current ratio?
A
Current assets
———————
Current liabilities
3
Q
Inventory turnover?
A
Cost of sales
——————-
Cost of average stock held
4
Q
Payable days?
A
Payables
——————-
Cost of sales X365
5
Q
Receivable days?
A
Receivables
———————
Sales revenue. X365
6
Q
Gearing ratio? (%)
A
Non current liabilities
—————————————
Total equity + non current liabilities X100
7
Q
Cost of sales?
A
Revenue - gross profit
8
Q
Operating profit?
A
Gross profit - expenses.
9
Q
Net current assets
A
Current assets-current liabilities
10
Q
Working capital
A
Current assets - current liabilities
11
Q
Inventory turnover
A
Cost of sales
———————
Cost of average stock held
