bilanzanalyse Flashcards

1
Q

Anlagenintensität

A

AV/GV x 100

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2
Q

Umlaufintensität

A

UV / GV x 100

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3
Q

Investitionsdeckung

A

Nettoinvestitionen / Jahresabschreibungen

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4
Q

Anlagenabnutzungsgrad

A

WB/SA x 100

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5
Q

Eigenkapitalquote

A

EK/GK x 100

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6
Q

Fremdkapitalquote

A

FK/GK x 100

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7
Q

Fremdkapitalquote

A

FK/GK x 100

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8
Q

Verschuldungsgrad

A

EK/FK, sollte nicht höher als 2 sein

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9
Q

Schuldenstatus

A

FK/Umsatz

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10
Q

Anlagedeckung I

A

EK/AV x 100

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11
Q

Anlagedeckung II

A

(EK + langfr. FK)/AV x 100

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12
Q

Working capital

A

UV - kurzfr. FK

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13
Q

Liquidität I Grades

A

Flüssige Mittel/kurzfr. VB x 100

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14
Q

Liquidiät II Grades

A

(Flüssige Mittel + kurzfr. FD)/kurzfr. VB

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15
Q

Liquidität III Grades

A

(UV/kurzfr. FD) x 100

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16
Q

Kapitalumschlag

A

Umsatz/GK

17
Q

Umschlagshäufigkeit Forderungen

A

Umsatz inkl. MwSt./FD

18
Q

Durchschnittliches Zahlungsziel

A

365/Umschlagshäufigkeit FD