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Accounting > Ratios > Flashcards

Ratios Flashcards

1
Q

Stock Turnover

A

Cost of sales
——————-
Average stock

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2
Q

Average Stock

A

Opening stock + closing stock
——————————————
2

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3
Q

Average period of credit given to debtors

A

Debtors x12 or 52 or 365
————————————
Credit sales

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4
Q

Average period of credit received from creditors

A

Creditors x12 or 52 or 365
————————————-
Credit purchases

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5
Q

Earnings per share (EPS)

A

Net profit(after preference dividend) x100
—————————————————
No. of ordinary shares isssued

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6
Q

Price earning ratio

A

Market value of one ordinary share
————————————————-
Earning per share

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7
Q

Dividend cover

A

Net profit (after tax and preference dividend)
————————————————-
Ordinary dividend

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8
Q

Dividend yield

A

Dividend per ordinary share x100
———————————————-
Market value

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9
Q

Period to recoup share price at present payout rate

A

Market value of one ordinary share
————————————————
Dividend per share

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10
Q

Projects market value of one ordinary share

A

Price earning ratio x earnings per share

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11
Q

Dividend per ordinary share

A

Ordinary dividend x100
———————————
No. Of ordinary dividend

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12
Q

Interest cover

A

Net profit before interest and tax
———————————————-
Interest

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13
Q

Fixed interest capital to total capital

A

Loans + debentures + preference shares
———————-———————————-
Capital employed

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14
Q

Fixed interest capital to equity capital

A

Loans + debentures + preference shares
———————————————————
Ordinary (equity) capital issued + reserves

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15
Q

Interest cover

A

Net profit before interest and tax
———————————————-
Interest

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16
Q

Earnings per share:

A

Net profit(after preference dividend)x100
—————————————
No. Of ordinary shares issued

17
Q

Price earnings ratio

A

Market value of one ordinary share
————————————————-
Earnings per share

18
Q

Dividend per ordinary share

A

Ordinary dividend x100
————————————————-
No. of ordinary shares issued

19
Q

Dividend cover

A

Net profit (after tax and preference dividend)
————————————————
Ordinary dividend

20
Q

Dividend yield

A

Dividend per ordinary share x100
———————————————-
Market value

21
Q

Period to recoup share price at present payout rate

A

Market value of one ordinary share x100
————————————————-
Dividend per share

22
Q

Projects market value of one ordinary share

A

Price earnings ratio x earnings per share

23
Q

Return on capital employed

A

Net profit (before interest and tax) x100
————-——————————————-
Capital employed

24
Q

Return on shareholders funds

A

Net profit (after tax and pref dividend) x100
——————————————————
Shareholders funds

Accounting (4 decks)

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