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Finance > Finance > Flashcards

Finance Flashcards

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1
Q

EOQ(Q)

A

√(2demandordering costs)/carrying cost)

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2
Q

Ordering costs

A

(Demand/Order Quanity)*Ordering cost

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3
Q

Carrying costs

A

(Order quantity/2)*carrying cost

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4
Q

Reorder point

A

lead time * daily sales

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5
Q

safety stock

A

max sales in lead time - average sales in lead time

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6
Q

max inventory

A

safety stock + eoq

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7
Q

average inventory

A

(min inventory + max inventory)/2

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8
Q

accounts receivable

A

(dayscash sales)+(dayssales on account)

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9
Q

discount cost

A

discount percentage * total sales in discount period

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10
Q

non-payment loss

A

non-payment percentage*total sales in non-payment

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11
Q

DSO(days sales outstanding)

A

(average accounts receivable/total credit sales)*days

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12
Q

profit after tax

A

profit-(tax rate*profit)

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13
Q

equity

A

total assets -total liabilities

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14
Q

surplus profit

A

total profit-dividend paid

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15
Q

dividend percentage

A

(total dividents/total equity)*100%

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16
Q

retained profit

A

surplus profit-secondary dividends

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17
Q

total primary dividend

A

preferred dividend+common dividend

18
Q

nr of shares from conversion

A

par value of bond/conversion price

19
Q

total new shares

A

shares*nr of bonds

20
Q

share premium

A

conversion price - par value of share

21
Q

increase in share premium reserve

A

total new shares * share premium

22
Q

effective credit period

A

total credit period - discount period

23
Q

cost per period

A

(discount/net amount)*100%

24
Q

yearly cost percentage

A

(12/effective period)*cost per period

25
Q

conversion value

A

(par value of bond/conversion price)*market value per share

26
Q

long-term liabilities

A

bond loan+subordinated loan

27
Q

short-term liabilities

A

short-term bank credit+accounts payable+dividends payable

28
Q

interest costs

A

rateprincipaltime period

29
Q

provision for income tax

A

net profit before tax * tax rate

30
Q

debt ratio

A

total liabilities/total assets

31
Q

equity ratio

A

equity/total assets

32
Q

debt-to-equity ratio

A

total liabilities/equity

33
Q

interest coverage ratio

A

EBIT/interest

34
Q

net working capital(nwc)

A

current assets-current liabilities

35
Q

current ratio

A

curent assets/current liabilities

36
Q

quick ratio

A

(current assets-inventories)/curent liabilities

37
Q

gross profit margin

A

(EBIT/Sales)*100%

38
Q

total ssets turnover ratio

A

sales/average total assets

39
Q

ROA(return on assets)

A

(EBIT/Average total assets)*100%

40
Q

(ROE)return on equity

A

(net profit/average equity)*100%

Finance (4 decks)

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