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19 Cards in this Set
- Front
- Back
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COST OF GOODS SOLD |
= INITIAL INVENTORY + PURCHASE - ENDING INVENTORY |
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GROSS PROFIT |
= SALES - COST OF SALES |
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INVENTORY TURNOVER |
= COST OF GOODS SOLD / AV. VALUE OF INVENTORIES |
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AV. INVENTORY PERIOD
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= 360 / INVENTORY TURNOVER |
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OPERATING CYCLE
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= AV. INVENTORY PERIOD + AV. COLLECTION OF PAYMENT |
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AV VALUE OF INVENTORY |
= INITIAL INVENTORIES + ENDING / 2 |
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AVERAGE PAYABLE PAYMENT PERIOD |
= 360 / ACCOUNTS PAYABLE TURNOVER |
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PAYABLE PAYMENT TURNOVER |
PURCHASES / AV. ACCOUNTS PAYABLE EXCLUDING VAT |
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COLLECTION OF PAYMENT TURNOVER |
= SALES / AV. ACCOUNTS RECEIVABLE EXCLUDING VAT |
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EBITDA |
REVENUES - EXPENSES (NOT INCLUDING INTEREST, TAXES, DEPRECIATION) |
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EBIT |
= TOTAL REVENUES - EXPENSES - DEPRECIATION |
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INTERNAL FINANCING |
= RETAINED EARNINGS + DEPREEICATION - DEBT PRINCIPAL REPAYMENT |
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RETAINED EARNINGS |
= NET INCOME - DIVIDENT PAYMENT |
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OP > PPP |
- ccc |
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NET CASH FLOW |
= TOTAL REVENUES - TOTAL EXPENSES - TAXES * EBIT + (SV) |
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NCFMUI |
NCF / INITIAL OUTLAY |
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WCR |
=Averagevalue of inventories+Av.accounts receivable-Av. Accounts payable =Current assests - current liabilities |
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AVERAGE VALUE OF INVENTORIESSSSS |
=COST OF GOODS SOLD / INVENTORY TURNOVER |
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AVERAGE COLLECTION OF PAYMENT |
= 360 / COLLECTION OF PAYMENT TURNOVER |
