Ratio Analysis Flashcards by Oritri Pauline Francis | Brainscape

Q

Gross Margin

A

Gross Profit / Revenue * 100

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Markup

A

Gross Profit / Cost of sales * 100

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Profit Margin

A

Profit of the year/Revenue*100

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Return On Capital Employed (ROCE)

A

Net profit before interest/Capital Employed * 100

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Capital Employed

A

Issued Shares + Reserves + Non-Current Liabilities

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Current Ratio

A

Current Assets/Current Liabilities

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Liquid (Acid Test) Ratio

A

Current Assets - Inventory / Current liabilities

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Rate Of Inventory Turnover

A

Costs of good sold/ Average Inventory

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Trade Receivable Turnover

A

Trade recievables/ Credit Sales* 365

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Trade Payable Turnover

A

Trade Payable/ Credit Purchase * 365

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Inventory

A

Inventory+Credit Purchases- Cost of goods sold

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Trade receivables

A

Trade receivables + Sales - Receipts - Discounts

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Trade Payables

A

Trade payables + Purchases - Reciepts - Discounts

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Bank

A

Opening Bank+ Receipts - Payments

How well did you know this?

1

Not at all

2

3

4

5

Perfectly