Ratio's

Question 1

Current Ratio

Answer 1

VLA + LM / VVK

Question 2

Acid-test / Quick ratio

Answer 2

Cash + debiteuren / VVK

Question 3

Accounts Receivable Turnover

Answer 3

Omzet / gem. debiteuren

Question 4

Average 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

Question 9

Number of times interest earned ratio

Answer 9

EBIT / Interest expenses (rentekosten)

EBIT = winst voor belasting + 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 activa

Question 12

return on assets (rentabiliteit)

Answer 12

Net income / gem totale activa * 100%

Question 13

Winst marge

Answer 13

Net income / total Revenue

Question 14

Operating efficiency ratio

Answer 14

GOP / totale omzet x 100%

Question 15

Rentabiliteit op het EV

Answer 15

Afdelingsresultaat / gem. eigen vermogen * 100%

Question 16

GOI

Answer 16

Afdelingsresultaat / Totale Omzet

Question 17

Hoe Bereken je de Liquiditeit? 2 Ratio’s

Answer 17

Current Ratio
Acid-test Ratio
Werkkapitaal

Question 18

vaste activa geïnvesteerd

Answer 18

Beginwaarde + investeringen in vaste activa - verkochte vaste activa - afschrijving = eindwaarde

Question 19

nieuwe debiteuren

Answer 19

Omzet (incl) - vooruitontvangen bedragen - contante ontvangsten