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;
15 Cards in this Set
- Front
- Back
|
Gross profit |
Gross profir÷sales revenue |
|
|
Operating profit |
PBIT÷revenue |
|
|
ROCE |
Operating profit÷capital employed |
|
|
Capital employeed |
Total asset_ current liability |
|
|
Asset turnover |
Sales revenue÷capital employed |
|
|
L |
Liquidity |
|
|
Inventory turnover period |
Inventory÷COS ×365 |
|
|
Receivable Days |
Trade receivabe÷ credit sale×365 |
|
|
Payable Days |
Trade payable ÷credit purchase ×365 |
|
|
Current ratio |
Current Asset ÷current liability |
|
|
Quick Ratio |
Current Asset _ inventory ÷current liability |
|
|
Financial posiotion |
Financial posiotion |
|
|
Interest Cover |
PBIT÷Interest payable |
|
|
Gearing |
Debt÷debt+equity |
|
|
Cash conversion cycle |
Inventory hloding period+receivable collection period_ payable payment period |
