Blue Flashcards

1
Q

Net assets

A

Non-current assets + current assets – current liabilities – non- current liabilities

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2
Q

Total equity

A

Share capital + retained profit

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3
Q

Current Ratio

A

Current Assets ÷ Current Liabilities

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4
Q

Acid Test Ratio/ liquid capital ratio

A

(Current Assets – Inventories/stock) ÷ Current Liabilities

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5
Q

Capital employed

A

Non-current liabilities + total equity

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6
Q

Gearing

A

Non-Current Liabilities ÷ Capital Employed X 100

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7
Q

Return on Capital Employed (ROCE)

A

Operating Profit ÷ Capital Employed X 100

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8
Q

Working Capital

A

Current Assets – Current Liabilities

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9
Q

Trade receivables days

A

(trade receivables / credit sales) x 365

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10
Q

Trade payable days

A

(trade payables / credit purchases) x 365

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11
Q

Average inventory

A

(opening inventory + closing inventory) / 2

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12
Q

Inventory turnover days

A

(average inventory / cost of sales ) x 365

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