Ratio

Question 1

Financial ratio classification include? (6 cái)

Answer 1

• Profitability
• Efficiency
• Liquidity
• Financial Gaining
• Investment

Question 2

Profitability gồm?

Answer 2

ROSF, ROCE, Operating Profit Margin, Gross Profit Margin

Question 3

Efficiency gồm?

Answer 3

Inventories Turnover Periods, Trade Receivables Settlement, Trade Payables Settlement

Question 4

Financial Gearings gồm?

Answer 4

Gearing Ratio, Interest Cover, Asset Cover

Question 5

Liquidity Ration gồm?

Answer 5

Current Ratio, Acid Test Ratio

Question 6

Investment Ratio gồm?

Answer 6

Dividend cover, Dividend Yield, Earnings Per Share

Question 7

ROSF là gì?

Answer 7

Return on ordinary shareholders’ funds

Question 8

Nêu nội dung về Profitability?

Answer 8

Provide insight into how well a company has created wealth for its owners

Relates profits made to the size of the business and how much capital is invested in it

Question 9

Cách tính ROSF

Answer 9

Net profit – any preference dividends x 100

Ordinary share capital + reserves

Question 10

Đặc điểm của ROSF

Answer 10

Compares profit for the period available to the owners with the owners’ investment in the business

Businesses want this to be as high as possible, though not at expense of potential future returns

Question 11

Đặc điểm của ROCE?

Answer 11

• Là Return on capital employed
• The most important measure of profitability
• Measures relationship between operating profit and long-term capital invested
• Enables assessment of how effectively funds have been deployed

Question 12

Cách tính ROCE

Answer 12

Operating profit x 100
share + reserves + non-current
capital liabilities

Question 13

Operating profit margin tính ?

Answer 13

Operating profit x 100

Sales revenues

Question 14

Đặc điểm của Operating Profit Margin

Answer 14

• Relates profit from trading (before interest and taxation) to the sales revenue

-Varies between different types of business:
Supermarkets have low prices, and low margins
Luxury goods retailers have high margins, but lower levels of sales volume

Question 15

Đặc điểm của Gross profit margin?

Answer 15

• > Relates gross profit of the business to the sales revenue
• > Measures the profitability in buying (or manufacturing) and selling goods or services before any other expenses taken into account
• > Tends to be consistent over years, and between similar companies

-> Low margins may indicate
Cheaper product range
‘High volume’ marketing strategy
Attempt to increase market share
Poor management
Excessive costs

Question 16


 Inventories turnover period đăc điểm

Answer 16

Measures how much inventory a company has in relation to its scale of operations
Expressed in number of days inventory is held
Can use average inventories