Finance

?
Return On Capital Employed
ROCE % = (Gross profit/capital employed) x 100
1 of 12
Working Capital
working Capital = current assets - current liabilities
2 of 12
Acid Test Radio. written in a ratio x:1
Acid Test Ratio = (current assets - stock) / current liabilities
3 of 12
Current Ratio. written in a ratio x:1
Current Ratio = current assets / current liabilties
4 of 12
Asset Turnover ratio. written in a ratio x:1
Asset Turnover ratio = Sales Revenue / Assets
5 of 12
Inventory Turnover Ratio. written in a ratio x:1
Inventory Turnover Ratio = Cost of Sales / Cost of Average stock Held
6 of 12
Receivables Days Ratio (days)
Receivables Days Ratio = (Average Receivables / Total Credit Sales) x 365
7 of 12
Payables Days Ratio (Days)
Payables Days Ratio = (Average Payables / Total Credit Purchases) x 365
8 of 12
Gross Profit Margin (%)
Gross Profit Margin = (gross profit / Revenue) x100
9 of 12
Net Profit Margin (%)
Net profit Margin = Net Profit / Revenue x100
10 of 12
Return on Capital Employed (%)
(operating profit / (total equity + Non-current Liabilities)) x100
11 of 12
Gearing (%)
(long-term Loans / Total equity + non-current liabilities) x100
12 of 12

Other cards in this set

Card 2

Front

Working Capital

Back

working Capital = current assets - current liabilities

Card 3

Front

Acid Test Radio. written in a ratio x:1

Back

Preview of the front of card 3

Card 4

Front

Current Ratio. written in a ratio x:1

Back

Preview of the front of card 4

Card 5

Front

Asset Turnover ratio. written in a ratio x:1

Back

Preview of the front of card 5
View more cards

Comments

No comments have yet been made

Similar Business Studies resources:

See all Business Studies resources »See all Finance Calculations resources »