MAC RESIT 2022

Question 1

Current Ratio

Answer 1

(VLA + LM) / VVK

!! Mortgage - current portion erbij!

Question 2

Acid-test / Quick Ratio

Answer 2

Cash + Debiteuren / VVK

Question 3

Debiteuren turnover

Answer 3

Omzet / gem. Debiteuren

Question 4

Avr. Collection Period

Answer 4

365 / debiteuren turnover

Question 5

Working Capital

Answer 5

(VLA + LM) - VVK

Question 6

Working Capital Turnover

Answer 6

Omzet / gem. Working Capital

Question 7

Dept-equity ratio

Answer 7

Totaal VV / EV

Question 8

Solvency Ratio

Answer 8

Totale Activa / Totale VV

!! Geen EV & GEEN Retained earnings!!!!

Question 9

Number of times earned ratio

Answer 9

EBIT / Interest Expenses (Rentekosten)

EBIT = winst voor belastingen + rentekosten

Question 10

Food\beverage inventory turnover

Answer 10

Cost of food\beverage used / gem. voorraad

Question 11

Asset turnover

Answer 11

Totale omzet / gem. totale Assets (alles)

Question 12

Return on assets (ROA)

Answer 12

net profit / gem. totale activa

Question 13

Winstmarge

Answer 13

Net income / totale revenue

Question 14

Operating Efficiency ratio

Answer 14

GOP / Totale omzet * 100

Question 15

Rentabiliteit op het EV

Answer 15

Afdelingsresultaat / gem. EV * 100

Question 16

GOI Ratio (%)

Answer 16

Afdelingsresultaat / totale omzet

Question 17

Nieuwe debiteuren

Answer 17

Omzet - vooruitontvangen bedragen - contante ontvangsten

Question 18

VA geïnvesteerd

Answer 18

Beginwaarde + investeringen in VA - Verkochte VA - afschrijvingen = Eindwaarde

Question 19

CM

Answer 19

Revenue per department - variabele kosten p.d.

Question 20

CM ratio

Answer 20

CM p.d. / revenue p.d. * 100

Question 21

ROE

Answer 21

Net profit / gem EV * 100

Question 22

H/L kosten formule

Answer 22

Variable amount * number of C + Fixed costs

Question 23

Berekening voor aanschafwaarde (Investing cashflow)

Answer 23

(BC) Begin 20xx - selling fixed (waarde) = after selling = End 20xx - after selling

Question 24

H/L formule variable gedeelte

Answer 24

Variable = Verschil in euro’s / Verschil in aantallen

Question 25

Financing cashflow (OE & Debt)

Answer 25

Net profit
- Increase in retained earnings
--------------------------------------------
= Dividend
\+ Dividend payable last year
- Dividend payable this year
--------------------------------------------
= Dividend paid-out

-    Dividend paid-out
\+/- Change in OE
\+/- Change in Long term
--------------------------------------------
= Financing cashflow

Question 26

Investing cashflow (Assets)

Answer 26

+Selling price on fixed assets
- Aanschafwaarde on fixed assets
————————————————
= Investing cashflow

Question 27

Operating cashflow - indirect (CA & CL)

Answer 27

Net profit
\+ Afschrijvingen
- Toename CA (en/of) + afname CA
\+ Toename CL (en/of) - afname CL 
- Winst op verkopen
\+ Verlies op verkopen
-------------------------------------------------
= Operating cashflow

!!Geen kas / bank
!!Geen dividend payable
!! Long-term loans

Question 28

Winst / verlies op verkopen (operating cashflow)

Answer 28

Aanschafwaarde
- Afschrijvingen
————————
Nettobook waarde

Selling price - nettobook waarde = winst of verlies

Question 29

Operating cashflow - direct

Answer 29

Related item on Income Statement
Related item on BC
  \+ Add last year
  - Deduct this year
---------------------------------------------------
= Operating cashflow

!Bij vragen hoeveel je aan leveranciers hebt betaald moet je ook letten bij inventory!

Question 30

Indirect operating expenses

Answer 30

GOI - GOP

Question 31

Gross ROA

Answer 31

EBIT / Gem. assets