Finance Flashcards
EOQ(Q)
√(2demandordering costs)/carrying cost)
Ordering costs
(Demand/Order Quanity)*Ordering cost
Carrying costs
(Order quantity/2)*carrying cost
Reorder point
lead time * daily sales
safety stock
max sales in lead time - average sales in lead time
max inventory
safety stock + eoq
average inventory
(min inventory + max inventory)/2
accounts receivable
(dayscash sales)+(dayssales on account)
discount cost
discount percentage * total sales in discount period
non-payment loss
non-payment percentage*total sales in non-payment
DSO(days sales outstanding)
(average accounts receivable/total credit sales)*days
profit after tax
profit-(tax rate*profit)
equity
total assets -total liabilities
surplus profit
total profit-dividend paid
dividend percentage
(total dividents/total equity)*100%
retained profit
surplus profit-secondary dividends
total primary dividend
preferred dividend+common dividend
nr of shares from conversion
par value of bond/conversion price
total new shares
shares*nr of bonds
share premium
conversion price - par value of share
increase in share premium reserve
total new shares * share premium
effective credit period
total credit period - discount period
cost per period
(discount/net amount)*100%
yearly cost percentage
(12/effective period)*cost per period
conversion value
(par value of bond/conversion price)*market value per share
long-term liabilities
bond loan+subordinated loan
short-term liabilities
short-term bank credit+accounts payable+dividends payable
interest costs
rateprincipaltime period
provision for income tax
net profit before tax * tax rate
debt ratio
total liabilities/total assets
equity ratio
equity/total assets
debt-to-equity ratio
total liabilities/equity
interest coverage ratio
EBIT/interest
net working capital(nwc)
current assets-current liabilities
current ratio
curent assets/current liabilities
quick ratio
(current assets-inventories)/curent liabilities
gross profit margin
(EBIT/Sales)*100%
total ssets turnover ratio
sales/average total assets
ROA(return on assets)
(EBIT/Average total assets)*100%
(ROE)return on equity
(net profit/average equity)*100%
