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IHK FACH > Formeln > Flashcards

Formeln Flashcards

1
Q

Wie berechnet man Zinsen nach der kaufmännischen Zinsmethode?

A

Zinsen = Kapital * Zinssatz * Tage / 100 * 360

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2
Q

Forderungsquote

A

Forderungen *100 / Gesamtvermögen

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3
Q

Cash Flow

A

Jahresüberschuss + Abschreibungen + Zuführungen zu langfristigen Rückstellungen

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4
Q

Lagerumschlagshäufigkeit

A

Verbrauch pro Jahr / durchschnitl. Lagerbestand oder 360 / durchschntl. Lagerdauer

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5
Q

Liquidität 1. Grades

A

flüssige Mittel * 100 / kurzfr. Fremdkapital

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6
Q

Deckungsgrad I

A

Eigenkapital * 100 / Anlagevermögen

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7
Q

Deckungsgrad II

A

(Eigenkapital + langfr. Fremdkapital) * 100 / Anlagevermögen

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8
Q

Ø-Lagerdauer

A

360/Umschlagshäufigkeit

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9
Q

Ø-Lagerbestand

A

Jahresanfangsbestand + Jahresendbestand/ 2

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10
Q

Lagerzinssatz

A

Lagerzinssatz = Jahreszinssatz * Ø-Lagerdauer/360

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IHK FACH (3 decks)

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