Shared Flashcard Set

Details

AAT Level 4 - Ratios
Ratios for financial performance
18
Accounting
Professional
07/14/2012

Additional Accounting Flashcards

 


 

Cards

Term
Return on capital employed
Definition

Profit from operations x 100

Total equity + Non Current Liabilities

Term
Return on equity
Definition

Profit after tax x 100

Total Equity

Term
Return on total assets
Definition

Profit from operations x 100

Total Assets

Term
Operating profit %
Definition

Profit from operations x 100

Revenue

Term
Gross profit %
Definition

Gross profit x 100

Revenue

Term
Epenses/Revenue %
Definition

Expenses

Revenue

Term
Asset Turnover (net)
Definition

Revenue x 100

Total Assets - Current Liabilities

Term
Asset Turnover (total)
Definition

Revenue

Total Assets

Term
Earnings per share
Definition

Profit after tax

No. of ordinary shares in issue

Term
Current Ratio
Definition

Current assets

Current liabilities

Term
Quick ratio
Definition

Current assets - inventories

Current liabilities

Term
Inventory Turnover
Definition

Cost of sales

Inventory

Term
Inventory holding period 
Definition

Inventories x 365

Cost of sales

Term
Trade recievables collection period
Definition

Trade recievables x 365

revenue

Term
Trade payables collection period
Definition

Trade Payables x 365

Purchases

Term
Working capital cycle
Definition

Inventory days + recievable days - payable days

 

Term
Gearing
Definition

Non current liabilities x 100

Non current liabilities + Total Equity

Term
Interest Cover
Definition

Profit from operations

Finance Costs

Supporting users have an ad free experience!