Use LEFT and RIGHT arrow keys to navigate between flashcards;
Use UP and DOWN arrow keys to flip the card;
H to show hint;
A reads text to speech;
12 Cards in this Set
- Front
- Back
|
Return on capital employed |
Operating profit ———————— Equity + non current liabilities |
|
|
Gross profit margin |
Gross profit —————- Revenue |
|
|
Operating profit margin |
Operating profit ———————— Turnover |
|
|
Asset turnover |
Turnover ————- Equity + non current liabilities |
|
|
Inventory days |
Closing inv ——————- X 365 days Cost of sales |
|
|
Trade receivable days |
Closing trade receivables ———————————- X 365 Revenue |
|
|
Current ratio |
Current assets ———————- Current liabilities |
|
|
Quick ratio |
Current assets - inventory ————————————— Current liabilities |
|
|
Gearing |
Debt ———- Equity |
|
|
Interest cover |
Operating profit —————————- Finance cost |
|
|
Dividend cover |
Profit for the year ————————— Dividend |
|
|
Trade payable days |
Closing trade payables ——————————— X 365 Cost of sales |
