chapter 30 Flashcards
1
Q
Gross Profit Margin
A
(Gross Profit / Revenue) *100
2
Q
Markup
A
(Gross Profit / Cost of Sales) * 100
3
Q
Expenses Margin
A
(Total Expenses / Revenue) * 100
4
Q
Operating Margin
A
(Operating Profit / Revenue) * 100
5
Q
Profit Margin
A
(Net Profit / Revenue) * 100
6
Q
Return on Capital Employed (ROCE)
A
(Operating Profit / Capital Employed) * 100
7
Q
Current Ratio
A
Current Assets / Current Liabilities
8
Q
Liquid Ratio (Acid-Test Ratio)
A
(Current Assets - Inventory) / Current Liabilities
9
Q
Non-Current Asset (NCA) Turnover
A
Revenue / Non-Current Assets
10
Q
Inventory Turnover (Days)
A
(Inventory / Cost of Sales) * 365
11
Q
Inventory Turnover (Rate)
A
Cost of Sales / Average Inventory
12
Q
Trade Receivables (TR) Turnover
A
(TR x 365) / Credit Sales * days
13
Q
Trade Payables (TP) Turnover
A
(TP x 365) / Credit Purchases * days
