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ACCOUNTING FOR MANAGERS > exam formulas > Flashcards

exam formulas Flashcards

1
Q

gross profit %

A

gross profit / revenue x100

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2
Q

profit margin %

A

PBIT (operating profit AKA profit before tax) / revenue x100

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3
Q

ROCE

A

PBIT (operating profit AKA profit before tax)
______________________________________________ x100
total assets - current lability

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4
Q

ROE

A

PAT (profit after tax)
__________________________ x100
equity

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5
Q

current ratio

A

current assets / current liabilities

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6
Q

trade payable ratio

A

trade payables x365
_____________________
cost of sales

(round to whole number)

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7
Q

inventory turnover ratio

A

inventory x365
_______________
cost of sales

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8
Q

gearing

A

long terms loans (borrowings)
________________________________ x100
equity + long term loans

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9
Q

PIE ratio

A

market price (AKA share price)
________________________________
EPS (earning per share)

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10
Q

dividend yield

A

dividend per share
________________________________ x100
market price (AKA share price)

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11
Q

profit before tax % of sales

A

PBT / revenue x100

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12
Q

collection days

A

trade receivables x365
____________________
revenue

trade receivables (AKA customers, debtors, accounts receivable)

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13
Q

trade payables ratio

A

trade payables x365
_________________
cost of sales

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14
Q

quick ratio (acid test ratio)

A

current assets - inventories
_____________________________
current liabilities

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15
Q

dividend cover

A

EPS / dividend per share

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ACCOUNTING FOR MANAGERS (10 decks)

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