commerce formulas Flashcards
1
Q
- Yearly Deprecations
A
(Purchase Value – Residual Value)/ Economical life
2
Q
- Break-even point
A
Fixed costs / (Sales price per unit – Variable cost)
3
Q
- Total fall of Value
A
Purchase Value- Residual Value
4
Q
- Depreciation %
A
(Yearly depreciation / Purchasing Value) x 100%
5
Q
- Net Working Capital
A
Current Assets – Current liabilities
6
Q
- Current Ratio
A
Current Assets/ Current Liabilities
7
Q
- Quick Ratio
A
(Current Assets- Inventories)/ Current Liabilities
8
Q
- Solvability
A
Owner’s Equity/ Total Assets
9
Q
- Debt Ratio
A
Total Liabilities/ Total Assets
10
Q
- Return On Assets with earnings
A
(Earnings before Interest and Taxes/ Average Total Assets) x 100%
11
Q
- Return On Assets with operating income
A
(Operating Income/ Average Total Assets) x 100%
12
Q
- Return on Equity
A
(Net Profit (income)/ Average Owner’s Equity) x 100%
13
Q
- Average Cost of Total Debt
A
(Interest/ Average Debts) x 100%
14
Q
- Total Assets Turnover Ratio
A
Total Revenue/ Average Total Costs
15
Q
- Inventory Turnover Rate w costs of good sold
A
Costs of Goods Sold/ Average Inventory Level
